2024-09-30-accounts - Brechin Community Football Trust

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

APPENDIX 1 oscr Period start dale Mr1h Y8Ar 2023 Period end dale Month 05 Y881 From 01 To 31 2024 offi of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known by Registered eharity number Charity's principal address Brechin Communtty F(M)tball Trust SC049645 Glebe Park, Trinty R¢d, Breth Postcode DD9 68J Names of the charity trustees on date of approval of Trustees. Annual Report Trustee name Office {rf any) Dates acted rf not for whole year lor body) entitled to appnt trustee {rf any) BCFT Trustee Whole Year Trustee Whole Year BCFT Trustee Whole Year BC Trustee who Year BC 10 11 12 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administration details Name5 of all other charity trustee5 during the period. rf any. (for example. those who resigned part way through the financial period) Structure, governance and management Type of governing document Scotbsh Chartiable Inccfj)orated Ckgani8ation {SCIO}. To supwt govemance. TrustlBoard meetings took place circa every 6 weeks annualty. Subcommrttee Brechin Community Club held regular sess*)ns tw with Trustee appointed lo represent Trust and report back to Trust board and act as condurt for infomiation cascade. Trustee recruitment and appointment As per SCIO. during AGM or durirKJ the year trust board may appoint accordingty. ecided to step down from Trustee responsibilities due to retirement. Member of board, apPOinted as new Trustee. Objectives and activities Charitable purposes 1.The advancement of public parb"cipation in swt byproviding the OPFQrtuntty for adults & the youth in the Brechin and District area to train and play fcx)tball. 2 The provision of recreational facilities in the BrechinandDistn"ct area to allow adutts & the youth lo train and play fwtball. 3 Improve the health and wellbeing, promote equality and dNersty of individuals in the Brechin and Disln"ct area. 4 The advancement of eduCatn to support public knefil by providing fvnding and 0pp0rtunrtS for leaming and development in the Brechin and Distn"ct area. 4.5 The relief of all public in need by reason of age. ill-health. financial hardship or other disadvantage in the Brechin and District area. Sumrnary of the main activities in relation to these objects Continued to expand on past years with new employee for grovrth. Focu5 rernained on educatKJn as well as new main projects related to devdoping hxal hubs. One hub is Jar5 project and second at Glebe park. Continual work li partnerships ¥th other local bodies as part of fomiing more eomrnunity hubs. Added a growth and operation5 manager as pat of maturing organi&it1 for eommunity hubs. Working wth main bodies to carry oul prerequisf(e works so that both Jars and Glebe park hubs Could be cpened in the fubjre to supwl local ecmmunty.

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period Realty ongoing development and efft>rt into realising community based investment into a communtty nc#Je at Jars to further trust impact for local ccrfnmunrty. Planning kn more sustainabilty at hub and throughout communtty. Adding to employee's capa.1 to work on fvrther engagement wth participats.on groups and existsng partners with trust representatives. Namely in growth as a part of operations management. Expanding links th other fvnding partners to support project work and then generate aSsoated revenue streams to help Trust sustainability le.g. Education. evenraMMes and via Jars hub). Pre-work continued to support wsion for new communty hub at Glebe park with partners (e.g. SFA}. Completed works and detailed plans for pttch and fkKKllights development. W(wking wtth Mfjder membership to fomi more integrated approach le.g. BCFCL, BHGI, operations considerations as part of le*1 up to a new hub and other communtty areas. Financial review Brief statement of the charity's policy on reserves Key principle remains to ensure a need exists to support outcomes as part of charilable pwpose wrth respect of finance and also that is within our means. Bc WCIng with fCS on trust members, events and communty led projects WTth consideratKsn planned in for reserves. Looking to focus on ccrfning years and build out more sustainable apwoach as part of Operatn$ to have mMerCIal cover in place. Maturing our services linked to HR. accountsncy as part of this process. Details of any deficit NIA Donated facilitie5 and services Irf any) NIA

APPENDIX 1 Other optional information Declaration The trustees declare that they have approved Ihe truslees, report above. Signed on behalf of the charity's tteeS Signaturelsl Full namel51 Position {e.g. Chair) PrInpIe Contact Date 29106r2025

Enter SC No. below

APPENDIX 2

Enter charity name below

Brechin Community Football Trust

SC049645

	Brechin Community Football Trust	Brechin Community Football Trust	Brechin Community Football Trust	Brechin Community Football Trust	Brechin Community Football Trust	Brechin Community Football Trust	Brechin Community Football Trust
	Receipts andpayments accounts
For the period from	Period start date				Period end date
	Day	Month	Year	to	Day	Month	Year 2024
	01	06	2023		31	05

Section A Statement of receipts and payments	Section A Statement of receipts and payments	Section A Statement of receipts and payments
A1 Receipts	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total funds current period to nearest £	Total funds last period to nearest £
Donations	72,072 31,340 38,925				72,072	50,509
Legacies					-
Grants		98,161			129,501	111,290
Receipts from fundraisingactivities					-	8,840
Gross tradingreceipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					38,925	25,157
					-
*A1 Sub total*	142,337	98,161	-	-	240,498	195,796
A2 Receipts from asset & investment sales
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*A2 Sub total*	-	-	-	-	-	-
*Total receipts* A3 Payments
	142,337	98,161	-	-	240,498	195,796

Expenses for fundraising activities	17,866 144,358 -				17,866	1,380
Gross trading payments					-
Investment management costs					-
Payments relating directly to charitable activities		-			144,358	102,997
Grants and donations		51,008			51,008	19,553
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
Other					-
					-
**A3 Sub total **	162,224	51,008	-	-	213,232	123,930
A4 Payments relating to asset and investment movements
Purchases of fixed assets					-
Purchase of investments					-
**A4 Sub total **	-	-	-	-	-	-
*Total payments* *Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*
	162,224	51,008	-	-	213,232	123,930

	19,887) (	47,153	-	-	27,266	71,866

					-

	19,887) (	47,153	-	-	27,266	71,866

APPENDIX 2

Brechin Community Football Trust

SC049645

Section B Statement of balances

Details	Unrestricted funds to nearest £ 124,320 19,887) (	Restricted funds to nearest £ 47,153	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year					124,320	34,613
Surplus / (deficit) shown on receipts and payments account					27,266	71,866
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	104,433	47,153	-	-	151,586	106,479
	-	-	- Fund to which	- asset belongs	- Market valuation to nearest £	-
						Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £









Details			Total - Fund to which liability relates	-	-	-
					Amount due to nearest £	Last year to nearest £
Third Party Salary			Unrestricted		610
Angus Alive			Unrestricted		1,651
City Press			Unrestricted		414


Details			Total Fund to which liability relates		2,675	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature			Total Print Name		-	-
						Date of approval

OSCR Return 23_24 v1 / Statement of balances

December 2007

APPENDIX 2

Brechin Community Football Trust

SC049645

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C2 Grants

C3a Trustee remuneration

Type of activity or project supported	Number of grants made £	Number of grants made £





	Total	-

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)		x
Authority under which paid		£

C3b Trustee remuneration - details

C4a Trustee expenses

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)	If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)	this box
	Nature of transaction	Number of trustees £





Nature of relationship		Transaction amount (£) Balance outstanding at period end (£)

C6 Other information

OSCR Return 23_24 v1 / Notes

December 2007

APPENDIX 2

OSCR Return 23_24 v1 / Notes

December 2007

APPENDIX 2

Brechin Community Football Trust

SC049645

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Memberships/Sponsorships/Donations	72,072				72,072	50,509
					-
					-
					-
Total	72,072	-	-	-	72,072	50,509
	-	-	-	-	-	-

2 Grants

2 Grants
	Unrestricted funds to nearest £	Restricted funds to nearest £			Total current period to nearest £	Total last period to nearest £
ARP - Glebe Park Project	-	4,860			4,860	1,775
	-				-
	-				-
	-				-
Jars Project	31,340	-			31,340	14,750
Main Grants (Funding Partners)		93,301			93,301	10,000
Impact Funding	-				-	10,000
Facilites Funding	-				-	73,213
Energy/Toiletries Grant	-				-	1,552
Total 3 Gross receipts from other charitable activities	31,340	98,161			129,501	111,290
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
School of Football	15,010				15,010	13,359
Football Camp	10,735				10,735	11,798
BCFT Income streams	13,180				13,180

					-
					-
					-
					-
Total	38,925	-	-	-	38,925	25,157
	-	-	-	-	-	-

4 Payments relating directly to charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Registration Fees	-				-	1,807
Expenses	32,329	51,008			83,337	24,849
Rent	36,056				36,056	24,580
Equipment	4,594				4,594	3,183
MCH Fees	5,756				5,756	5,321
Courses	1,513				1,513	925
Clothing	5,392				5,392	3,412
thirdpartysupport	10,000				10,000	2,759
Salaryand related	65,943				65,943	56,810
Phone	641				641	285
Total	162,223	51,008	-	-	213,232	123,931
		-	-	-	-

OSCR Return 23_24 v1Additional notes (1)

December 2007

APPENDIX 2

SC049645

Additional analysis (2)

Receipts 5 Breakdown of unrestricted funds	Unrestricted fund 1 - enter name of fund below Angus Alive	Unrestricted fund 2 - enter name of fund below Jars Project	Unrestricted fund 3 - enter name of fund below Main Grant	Unrestricted fund 4 - enter name of fund below Memberships/Gr ants	Total unrestricted funds	Total unrestricted funds last period
Donations				72,072	72,072	60,430
Legacies					-
Grants	-	31,340	-	-	31,340	17,635
Receipts from fundraisingactivities					-	7,047
Gross tradingreceipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities				38,925	38,925	19,855
*Sub total* Receipts from asset & investment sales	-	31,340	-	110,997	142,337	104,967

Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	-	31,340	-	110,997	142,337	104,967
					-
Expenses for fundraisingactivities			17,866		17,866	5,292
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities	-			144,358	144,358	99,085
Grants and donations					-	-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	-	17,866	144,358	162,224	104,377
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	-	-	17,866	144,358	162,224	104,377
					-
	-	31,340	17,866) (	33,361) (	19,887) (	590

					-

	-	31,340	17,866) (	33,361) (	19,887) (	590
					-

Nature and purpose of funds

Trust to seek more funding to support projects, employee pay roll and further community led projects (e.g. Start Glebe Park Project).

OSCR Return 23_24 v1Additional notes (2)

December 2007

APPENDIX 3 ’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of Brechin Community Football Trust

	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2
	Charity name Brechin Community Football Trust
Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address:	SCO49645
	Period start date					Period end date
	Day	Month	Year			Day		Month	Year
	01	06	2023	to		31		05	2024
	1-6 of OSCR Return							(remember to include the page numbers of additional sheets)

	The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
	My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the viewgiven bythe accounts.
	In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page*] 1. which gives me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
					Date:		`26/06/2025`

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3 Disclosure section Only Complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose N/A