F.ast Fife Community Football Club Annual Report and Charity Accounts for the year ended 31 March 2026 Charity no: SC049504
East Fife Community Football Club- SC049504 For the year ended 31 March 2026 Reference and Administrative InformAtion Truytees Coh'n Houston Andrew Warrender . Trcasurer C8rolann Bell - Secretary Jack Cameron - Facditi&s Officer (resigned IY09125) Carol Herd - Community Secretary Wcndy Martin - Child Prot&tion Officer Gordon Kinn - Future Projects and Fundrnising Officer Addre5S CIO MGM Timber Bayview Stadium Harbour View Methil KY8 3RW IndepeDdent Examiner Alexand¢r GillLspie MA. ACA, ATII Gilltbpic Inverarily & Co. (Fife) Ltd chart A¢¢ountaDts FRIC AJ W4iy Mcthil Fif¢ KY8 3RS Page I
East Flfe Community Football Club - SC049504 Report of the trustees for the year ended 31 March 2026 The Trustce5 have pl&%ure in presenling their • for th¢ year ended 31 MurLh 2026. This retN)rt is prcpuT¢d in accordance with the Trust Deal and CopanieS Act requirernents. The financial 5tatcment5 comply with the Charities and Trustee Investment (ScotlaDd} Act 2005. thc Charities Accounts (ScotlHnd) Regulations 2(X)6 (as ended), the compani Acl 20U6. the Memorandum gnd Articles of A8sOciutio and Accounting wid Rcporting by Charities: Statem¢nt of ReCmMendelI Prnctice applicable to Chariti prq)aring thrir ac- Lounts in accordarjcc with the Financiai Reporting Standard app]ible in the UK and Repub- lic of Ireland (FRS 102)- Structure, Governance And Management onstitutio The Lharity is a SLottish IncotPOTated Organisation (a SCIO - Scottish Charity Number SC049504) which w&$ Te¥i¥tered in its current Icgal fom on 31 July 2019. Recruitment and A t of Trustees lTh¥ Management Commitlec are also chwity tSIC¢S for the purpose uf tharity law. Th6 ()f- ficc bcarw5 of the chdrity a the Truste¢s. lThc Committee mixi regularly sct th¢ str&tL'bry and pvlicy of the SCI(), gen¢rally IA)ntTol and supcNI the uctivili¢s of the SCIO und in par- ticular are rcspc)nsible for monitortn¥ 118 financial po¥ition as well &$ the day to day manabi i11ll of the SCIO. nand rain Th¢ Committee membcrs are paired up with an experienced serving member of the Ix)mmit- t¢e who will act a¥ their rncntor. Thi5 provides the ncw membern with dircct acce¥¥ to somc- one who can inforni. advise and supwirt them in their period of offi¢¢. Nature of (iOV¢rn Document Thv Charity 18 a Scottish Charilablc Incorporatd Organisation (SCIO) registered on 31 July 2019. ErcFc. runs by a conb#itution which governs how the charity is run. The ci)n8titution is reviewed &nnuttlly at the AGM where any change5 are made. Risk Mana ement Intr1 control risks are minimised by thc implementation of procs]ures for authorisation of all transaction5 ond proj¢xts. Page 2
East TrThfe Community Football Club - SC049504 Report of the trustees for the year ended 31 March 2026 Objectives and Activities lThe purpose of the charity is to not only advance the parn"cipution of youth football, but to in- ¢lude the whole comn]unity from the vcry yOUll&T to the cldwly. To yhow the briiefits of hav- in¥ acts.vc healthy lifestyle not only prornot&s physical but also mental wellbeing. We aim to include families purtjcipating in activitie5, as well as &roups of multi agelability/g¢nder lo bring the community cloyLT tugether throuLh sporL OUT club is situated in an of high depTivation. and we have a¢hieved in providing a Spa for all ¢ither free or luw cust whi¢b ailowb vveryone to participate without prejudic£. Achlevements and Performan¢¢ As always, we bave had an adiun-packed ye4r at EFCTrC. Celebrxting succeyses for individuals and teams. continuing with uur c4)mmunity pr grMme8, changes lo staffing and foLusin8 on the future pathways for thc charity. There h&ve been sume highs and lows throughout the year. bul as an organisation everyone has pulled together. and the reSts have been amhzing. fth¢ A Round uL¢ar This year we have inlmrliirAryI new Lomrnunily Sessions to several local horne8 introducing lighi and fun exercises. FccdbJck to dalL bos been v¥ry po¥itivc and the pl is to connect with other local &gre homes. Eluilding on l&st year's concentrat¢d effort to pu¥h Iddies and girl's football wc hav¢ contin- ued with Disncy Pla)anak¢rs and KDM Girls Soccer School. Both sessions spons()r- ship trom the Scottish Football A¥50ciation. In all sessions there is an emphasi3 Qn having Thi's year w£ were ttbyain fortunatc lo receive funding and partner with SGN to dclivLT LAimp8 fur every wed( of the school holiday5 throughout the yw. Camps were £1 O per weLk for 30 hours of activity. 'lThere way a mix ot'multiSWTt camps and football carnps to ensure that the whole community could involved. As always our eoachcy had to be on top fortn with im- aginativ# ways to keep the kids activc and involvcd for 6 hours every d&y. Again as pcr pre- Vioub years wc were a150 able to hold free onc day carnps throughout the year. We c4)ntinued with our commus]ity piogrdmmes throughout the year trying to encourkLgL much of the conllnunity to get involved as possible. We rdtk fre¢ ¢la&ses in LX)njunction with the SPFL I'nkst and thc SFA to promote health and well-being for all, this inLludes Football Fwis in Training and McDonald5 Socca Scbool. Page 3
East Fife ConLmunity Football Club - SC049504 Report of the trustees for the year ended 31 March 2026 We are also continuing with our Additional Needs classcs for kids includmgy autism friendly football and Para footbajl. We will be startin¥ an adult class in the New Year. As well as th¢ abov¢ cla55cs. we have soccer school for kids who just want to play. with no pressure of a team environment and Mini Fifers for the youngest kids in our con)munity. As previously highlighted introducing lighi exercise into Care Homcs has be succe5S- ful. This year we introduced rtiOThal football for sellior male playern. Numbers have steadily incre&scd throughout the year. Our work wtthin the local Schools has unfortunately been cut due to the withthawal of fid- ing. We still work in partnership with Fife CouDciI and Active Scbool.8 d¢livoring School of Football at L¢veTmOUth Acadcmy throuOUt the sthool day. We have built on our relationship with Denbeath Primary Sthool dclivering and after-school programmc, Extr4L Time. Th¢ purposc of this programmc is lu allow workin¥ p8rent8 thc op portunity lo extcnd their working hours and avoid finishing work early to PiLk up chil(IrLryI from sLhool. Th¢ PromM¢ started in Octobcr 2025 and has b¢¢n extended to Jun¢ 2026. A5 we do each year we end1 the y¢ar with Fcstivc Fricnds. 'lThis ycar w&s our bi¢1 yct hang visitorJ to the stadium and alyo deliverin8 hampers 10 those thai wcrc unablc lo make We again partnered with the C4)mmunity Trade liub. The young people at Ihc hub LyJok¢d and scrv(xJ tor our ¢lderly vi51tors, allL)win¥ them to work iowards quttlifiL&lions for iheir SVQ'S. We also had a visit from the local primary school who p)i)vided some entcrtainment. inan¢l8A Review The ch8rity's policy is to hold sufficicnt unrestrict{ reserves to ensurc colltinuul operntion for three months. As ai 31 March 2026, the charity had u[&triCted reserves tots]ling £44,101 (2025: £36.705) and restricted of nil (2025: £nil) Our main source of funding is f8. grdnts, donations and lundraiyillg which raised £206.740 in the year. Expenditure of £199.374 included wages and pension of £23.052, facilities hire of £58,359 and hoodieslequipment of £39.209. The remaining costs Telatd to the day to day ll]ng of the charity, including independcnt examiner costs of £660. Overall Surplus in the year w&8 £7.396. Page 4
East Tr ife Community F(Mltball Club - SC049504 Report of the trustees for the year ended 31 imarch 2026 inv¥stment Reservos Polic Tht ChltY is non-profit rnaking fund1 entirely by membcrship re, grants. donations d tund-raising artivities. In-ycar activitie5 are managcd to make best use of avdilable funds. Fund8 arc held in one bank account. Full contml of all assets is vested in the CominittK und¢r the day-to-day management of the "rreasurer. Plan tor Future Pcri(Mls The le&se for the pavilion at KJ"ng Grge V park and tvur pitLhes in Leven has been $ied. The e is for twenly-five years with a Seri of break out Llauses if rqLtireAI. This will ¥ivc us a new internal spac¥ for mL)re community programm. New GldYSCS are in the pipeline with Adult ASN classa5. SUPPOrting the elderly in their homes und additivnal wurk with ASN ychools. 'rhe senior te r¢ioined the Club thTS ye41r. ine&S1nv thc participutivn t()r adults. Numb¢Ts e yuch that there are plany to create an over thirty-five club with the possibility of joining a competitiv¢ league. The new Trustees and Pix>tball Cummitlec are in place as a retiuli of the reLent rwrguniya- ti¢)n. Thc n¢w strLL¢tur¥ will oversee th¥. ne.xt ph of Qwth for the club. Approv by the Trusl¢es und signed on their beh&lf:_ Colin Houston (Chairp¢rson) Date l*(ZG Mr Andrew Warrender (Treasurtt) De Page 5
ast Fife Community Football Club Indcp¥ndont EyamhDer's Report to the Trustees of Last Fife Community Football Club - SC049504 I report on thc accounts of the tharity for the pffiod endd 31 March 2026 wbi¢h are set out oApa¥es 7 to 13. Respective responsibilities of trustees examiner Ime charAty'¥ trusiees are rthyonsibl¢ lor thc preparation of th¢ accA)unts in &Crdance with the tem5 of the Charities and TnLStce InvtstsDent (Scotland) 21M15 Act tmd the LTrarities AL¢ounts (Scotland) Regulation8 2006. The charity iTustL consider that the audit requirement of Regulation 10(I)(d} of the Accounts Regulations does not apply. It is my respnnsibility to examine thc accounts &8 required under scclion 44(1)(c) of th¢ ALt and to statc whethcr particular matters have come io my allention. B&sls of IDdependent examlner'g 5t8temenl My exatnination is Larri¢d out in dCL'()rdance with Regulation I l ol" the chariti Awunts (Su)iland) Regulations 2006. An examination includ&8 a Teview ot the aw)unting records kq)t by the ¥harity and a comparisiin of the accounls pregented with tho&c rcLvrds. It alyo includes ¥onsiderntion of any unusual itLans or disclosu in the &CLM)unt8 and seeks explanations from the tnistw8 concerning? #ny such mattas. Th¢ pri)cedurLS undortdken do not provide all the cvidencc that would be required in an audit and, COn¥U¢tIy. I do not ¢xpres¥ un audit opinivn on the accounts. IndepLndCnt exalniner's statemejjt In thL ¢ourg0 of my examinatkon, nu m#lteT hAq cnme to rny attention which gives me reasonabl¢ Cause to believe that in &ny material r&spc¢t the requirements.. to keep accoLLnting records in accordCe with Section 44(1)(a) of the 2005 A¢t und Regulalion 4 of the 2006 Accounts Re¥ulation8, and to prepare accounts which accord wilh thc accountin¥ records and comply with Regulation 9 of th¢ 21K)6 Accounts Regul10n8 have not been met 2. to which, in my opinion, attention should be drawn in order to enable a proper UndstdIng of the accounts to be chCd. Datc". q .l£.Iz Alexander Gilleipie MA, ACA. ATII. FRIC, Ajax Way. Methil, File, KY8 3RS. Pag¢ 6
East Fife Community Football Club Statement of receipts and payn)ents Period ended 31 March 2026 UDrestricted Reslritted FuDds 2026 TotAi Futtdg 2026 Totsl 21n6 2025 Donations and Legacics ChaTitabl¢ Actsvitiey Other T[¥ing Activities Othei Income 155.949 25.588 5.072 155,949 25,588 25.203 151.924 44,016 20,834 20.131 Totsl receip 186,61VJ 20,131 206.740 216.774 Rai¥in¥ Funds Charitable Activiti¢8 Governance ¢o¥ts". 1ndcpETth1l &Yaminercosts 178.553 20.131 198.684 1¥4,682 660 179.213 20.131 199.344 185.342 N¢¢ re¢eipts l (pajiwnts) 7,396 7.596 31.432 1'ra4fcrs iol{from) sulplu Ideticit for the >ur 7J96 7,396 31.432
East Fite Community Football Club Statement of Balances Year ended 31 March 2026 Unreytricted Re¥tricted FuDds Funds Totsl uuds -rrJlwl Cash and bankbalances at 31 March 2025 surp1(defIcIt} ¥hown on receipls. p8ymetLlS account 36,705 7.396 36,705 7,396 5273 31.432 C&¥h and bank balanc¢¥ ay at 31 March 2026 44.101 44.lul 36.705 181) Fgmd to wbkh Ilablilty ¥rlTe¥ Colt 2025 Unr¥¥triCttd Unro¥tricfyl 720 710 69 Ind¢pcndent Examincr Cr¢dits)LJ 1,430 690 'lTh# aiwve accounts havr l)e¢D approved by the I and siwd on theirb1f.. Mrco Houston (Chalrperwn) Mr Andrew Wxrrender (TregJurer)
Last Fife Community Football Club - SC049504 Notes to the Accounts For the year ended 31 March 2026 l. Aecounting PoliLi¢S tatement of Compliance Ilke tinanuial 5tatem¢nts huve prepared in acconlaDce with Accounting and RctM)rting by chlties.. Statement of Recommended Prdctice applicable to charities prepaTillLb their dcLounts in acwrdance with the Financial RqrtiTrg Stdndard applicable the UK and R¥publiL of Ircland (FRS 102) (effective l January 2015)- (Charities SORP {FRS 102)), the Financial Reporting SÈandaTd applicable in the UK and Republic vf Ireld (FRS 102), tbc Cbaritiey and Trustee Investment (Scotland) Act 2005 and the Charitie¥ ALcounts (Scotland) Regulations 1006 (as amendc4J). Basts of Preparation East I',ife Community Football Club meets the definition of a public benefit cntity undLT FRS 102. Asyets and liabilities Jrc initially recogniwl at hisiorical cost or tr8llsaLrtion va]u¢ unlesy oth¥rwise.4t&ied in the rclcvant accounting poliLy not&8. The financial Sttements ar¢ pr¢ted in sterling (£) and rounded to the nearcst £1. Exemption from Prep8rlng a Cash Flow Ststement I'hL Lharity opted iv early ad(>pt Bulletin I publishcd on 2 February 2016 and have thercfoTe not includ¥d a (ash tIow Statement in these financial statemcnts. Gothg ConLern 'Thc"frustees considcr that thcre are no mcrial unmlnu¢s th)ui ili¢ ity's ability t continue as a going ncern. Income and Lndowments Voluntury income inLluding donations. gifts, legllcies and grants that provide core funding or ar¢ uf u g¢neral natur¢ is reLA)bmiwl when the charily has cnliilement to the income, it is probable that th¢ income will be and the amount can bc meLsureAI with sufficicnt rcliability. Donations Legxcle9 Donations &TLd Icga¢ie5 are recugnised on a reLeivabl¢ b18 when receipt 18 probably, and the ount can be reliably rneasuraj. GrHnts Received Grants arc r¢cvgnised when the churity has an entitlernent to the funds and any conditions linked to thc grants have been met, where perfvrnlance conditiony are attached to the grant and ar¢ yet to bc me¢ the income is recfjgnibd as a liabi]ity and included on the balallcc ¥heet as deferred income to be released. Pagc 9
ast Fife Community Trootball Club ~ SC049504 Notes to the Accounts For the year ended 31 March 2026 Deferred Income Deferred incorne rewesents an)ounts reC£1v for future pcriods and is rcleasal to incoming resoLLfLei in the period for which it has been received. Such inu)me is only deferred when.. The donor syeLilit% that the grant or donation must only be US in future accountiThg periods" or The donor h&% imposed conditions which must bc met before the ¢h8rity hus unconditional entitiem¢nL F,xp¢ndliure All expenditure is recognis(xl ou¢ there is a le¥al or constNaive obligation to that expenditure, it is probable that settlement iy required. the #mouni can be measured reliètbly. All costs alloLated to the appIlble expenditurc heading that aggregate similar Loyts to ihat cutegory. Where u)sts cannot be directly attributed tu particulur hradingys, they havL been alloCted on a ba8iS CA)nsistent with the use of resourLW. With ccntral staff allocated on the busis of time spenL and depreLiation (l]arges allocated on th¢ portion (yf the asset's use. Other supy)rt costs twe Jllocotsj bed on the spread of st&ff costs. Raislnx Fynds 'rh¥se ure Lo%18 in¢urr¢d in attracttng voluntary income, the managernent uf inva8tment¥ and those incred in the trdding activities that raise fundg. GovernAn¢e Costs 'rhesc include thL LOYt5 attributa to the chanty's compllanLe witli Lviisliluliviial and tatutory requir¢m¥nts. including audil ytrate¥i¢ managcment and tnLStc£'s njeth'ngb and reimburs¢d vxpcnw. Government Gr4Dts Govurnment Grants arti rec4)¥nised ba5eAI un the acUal model and are at the faAr valu¢ of the &4sets rc¢eivd or receivable. Grants ure L18syificd as relating either to rev¢nue or to Se.. Grants relating to revenue r¢ci)gnised in inwme OV the peri¢)d in which thc rcl&ted costs r¢cotwiseA. Grdnts relating tu assets arc reLognisd over the expected useful life of thc asset. Where part of a grant relaling to an ass¢l is defe it is rOnIy¢d &8 defe inwme. Taxation Thc Lharity is consid tu pass the te5 s¢t out in P#ragrdph I Schedule 6 of th¢ Financc 2010 and thcrrfore it m¢ets the definits.on of a charitoble company for UK ¢QTpofdtion tsx purposes. Accordingly. the charity is wtentially exempt from tiLUtion in resped 4)f income or pitsl gyains rcceived within catrgori&8 cfjverd by Chapter 3 Part I l of the Cotporation Tax Act 2010 or SeLtion 256 of the Toxatson of Chargeable Gains Act 1992, to the extcnt that buch income or gains are applied exclusively to charity Piltposes. Cash and Ca$h Equlvalents Cash and c4sh 4uivalents comwise c&sh OD hand and bank dqKTrSits. PageJQ
East Fife Community Football Club- SC049504 Notes to the Accounts For the year ended 31 March 2026 2. Donation5 & Legacies Unrestricted Restrltted 2026 2026 Total 2026 Total 2025 Dunations Gitt Aid Gr[ls Youth Fee¥ PerformancelCP Fees 1,695 18.788 1,695 18.71411 33.308 97.520 4.638 21,834 19.537 90,212 8.768 97,520 4.638 155,949 155,949 151,924 3. Charitable A¢tfivlties Unrestricted Restricted 2026 Total 2026 Total 2U25 2026 Player Re¥istration Trip5 & Cpts Pit¢h Ilirc Member Sponsorshlp Community Aitivitie5 3,36 3.360 4.055 1,530 410 7.0113 30.338 3,717 4.645 13,666 3,717 4.845 13.666 25,588 25,5ti¥ 44.1116 4. Income from Other Ch*rl¢able Activlties Unrestricted Restrlcted 2026 21126 Total 2026 Totsl 2025 ClothinglEquipment Fundrai¥ing Miyc¢llaneous Income 20,131 20,131 4.797 275 19,462 4,797 275 1,372 5,072 20.131 25.203 20.834 Pagell
East Flfe Community Football Club - SC049504 Notes to the Accounts For the yeydr ended 31 March 2026 5. PaymeDts for Raising Funds" and Ch#rffitsble Activities Unrestrieted Restricted 2026 2026 Total 21)26 Totsl 2025 Wages Pension Costs Hoodi¢slLquipment ProjectslEvents I,'acilities Hiro Contr8CtQT5 Cours¢y Athninistration Costs Rent Utilities Buildin&J Repairs InsurunLe Donations Miscellaneous Costs Registrations 23.052 23.052 40.877 2.433 37.638 1,526 59.414 12,174 1,660 10,473 19.078 791 58,359 26.090 1.557 19.462 39,209 791 58.359 26.090 1.557 11,944 2063 921 3.IIK) 2,695 15.403 9,155 4,345 2.063 921 3,100 2,695 15.403 9,155 4,345 2,433 9.900 2,045 4,109 178,553 20.131 198,684 184,682 6. Tru8tee Remuneration & Relaled Party Transactions No tru5tec or othcr p¢r50n relalcd to the charity had any personal interest in any contract OT tran8a¥tion entered into by the charity during the year. 7. Cash and Cash Equfvydlents 2026 2025 Cash al bank 44,101 36.705 Pag¢ 12
East Fife Community Football Club~ SC049504 Notes to the Accounts For the year ended 31 March 2026 8. Fund5 of the Charity Balance at Incoming Resources Balance xt l April 2025 Resources Expended 31 Mch 2026 Unrestrlcted Funds General unreStricd 36.705 186.609 179213 44.101 Restrlcted Trund$ HoodiLsIEquipment 20.131 20,131 Tot*1 Funds 36,705 206,740 199.374 44,071 l). Staff Costs Thc tiw¢gal¢ payroll costs were as follows: 2020 2025 WagLs and 8alaries PLnsion Costs 23,052 40,877 2,433 23,052 4.1,310 'e average number of cmploy¢¢s during the year was l (2025: 2). No employee received emolum¢nty ofmore than £60.OIMJ durin8 the year. 10. I'ax8don The charity iy & registered ¢lwity and is thcrcfore exernpt frovn tsxation. Pagc 13