APPENDIX 1 oscr Period start dale Mr￿1h 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 app￿nt 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 eduCat￿n to support public knefil by providing fvnding and 0pp0rtunrt￿S 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 aSso￿ated revenue streams to help Trust sustainability le.g. Education. even￿￿￿raMMes 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￿ WC￿Ing with fC￿S 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 Operat￿n$ 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 t￿￿teeS Signaturelsl Full namel51 Position {e.g. Chair) PrIn￿pIe 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** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**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 £**|**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 2 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**|**Individual /**
**institution**|**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|**x**| |---|---|---|---| ||**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 3 December 2007 APPENDIX 2 OSCR Return 23_24 v1 / Notes December 2007 4 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 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