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 Co￿panieS 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 ReC￿mMendelI Prnctice applicable to Chariti￿ prq)aring thrir ac-
Lounts in accordarjcc with the Financiai Reporting Standard app]i￿ble 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 t￿SIC¢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
i11￿ll 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
Intr￿￿1 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
gr￿Mme8, 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 reS￿ts have been amhzing.
fth¢
A Round u￿L¢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 r￿tiOThal 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 fi￿d-
ing. We still work in partnership with Fife CouDciI and Active Scbool.8 d¢livoring School of
Football at L¢veTmOUth Acadcmy throu￿OUt 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¢ Pro￿￿mM¢ started in Octobcr 2025 and has b¢¢n extended to Jun¢ 2026.
A5 we do each year we end￿1 the y¢ar with Fcstivc Fricnds. 'lThis ycar w&s our bi￿￿¢￿1 yct
ha￿ng 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 f￿8. 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 Ch￿ltY is non-profit rnaking fund￿1 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 G￿rge V park and tvur pitLhes in Leven has been $i￿ed.
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. in￿e&S1n￿v 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)
D￿e
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 &C￿rdance 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.
IndepL￿ndCnt 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 accord￿Ce 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 Regul￿10n8
have not been met
2. to which, in my opinion, attention should be drawn in order to enable a proper
Und￿st￿dIng 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".
1ndcpET￿th1l &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'ra￿4fcrs 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 theirb￿￿1f..
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 ch￿lties.. Statement of Recommended Prdctice applicable to charities prepaTillLb their
dcLounts in acwrdance with the Financial Rq￿rtiTrg 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 Irel￿d (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 St￿tements 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 m￿crial 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¢ b￿18 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 appIl￿ble expenditurc heading that aggregate similar
Loyts to ihat cutegory. Where u)sts cannot be directly attributed tu particulur hradingys, they
havL been alloC￿ted 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 b￿ed 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 inc￿red 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 ac￿Ual 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 r￿O￿nIy¢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 & C￿pts
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 M￿ch 2026
Unrestrlcted Funds
General
unreStric￿d
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