CEANN CREIGE HURLING & CAMOGIE CLUB Trustees’ Report and Accounts For the year ended 31 March 2025 Charity Number – SC049693 ## **CEANN CREIGE HURLING & CAMOGIE CLUB** |**CEANN CREIGE HURLING & CAMOGIE CLUB**|| |---|---| |**Trustees’ Report and Accounts**|| |**For the year ended 31 March 2025**|| ||Page| |Trustees’ Report|1-2| |Independent Examiner’s Report|3| |Notes to the Accounts|4| |Statement of receipts and payments|5| |Balance Sheet|6| |Additional Notes|7-8| ## **CEANN CREIGE HURLING & CAMOGIE CLUB** ## **Trustees’ Report For the year ended 31 March 2025** The Trustees present their report and the accounts of the charity for the 12 month period ended 31 March 2025. ## **Reference and administrative details** Reference and administrative details are shown in the schedule of trustees and professional advisers on page 1 of the financial statements. ## **The Trustees** The trustees who served the charity during the period were as follows: Chairman Secretary Vice Chairperson ## **Structure, governance and management** Ceann Creige Hurling & Camogie Club is a charitable unincorporated association and the purposes and administration arrangements are set out in our constitution. ## **Appointment, induction and training of trustees** All the Association’s trustees are appointed or reappointed by the members at our general meeting which is held in November each year. Trustees are appointed as they are people who are believed to have the relevant skills and commitment to add value to the management affairs of the Trust. ## **Taxation** The trust is a charity and is recognised as such by HM Revenue and Customs for taxation purposes. Accordingly, where there is no direct liability to taxation on its income. ## **Objectives and activities** Our purpose, as recorded in our constitution, is the promotion of community participation in healthy recreation for the benefit of the inhabitants of Glasgow by the provision of facilities for the playing of hurling and camogie. We encourage our young people to develop their team and leadership skills and provide as many opportunities as possible in order to do so. ## **Financial review** The results for the year show a surplus of £11,550 leaving closing reserves of £30,233.. CEANN CREIGE HURLING & CAMOGIE CLUB Trustees, Report (Contlnued) For the year ended 31 March 2025 Achlevoments and perfomMnc• Last year our Camogie team reached the All Ireland Junicf B final. This year they have been promoted to senior levels in Britain. We have been involved In at least 6 more primary schools over the past year so helping to womote the club to a wider audienc8. This has meant that over th8 y88r we have provided coaching to over 10(K) children. Plans for fu￿re perlod• intend to grow our cltA) at all levels OV￿ the nexl few years by further Fyomotion of the club. In addition to youth matches against shinty teams we are hoping to develop bellor links with other I￿rlIng clubs and hopefully g81 more visiting Glasgow as well as us Iravelling io these teams. Reservos pollcy Our reserve policy is to ty to ensure that we havo sufficient reserves to enable us to pay running expenses for 8 period of three months without receiving any incom ing funds. Rosponslblllt108 of the Tru8tee8 Law applrAble to chanties in Scotland requires the Trustees to prepare ac(J)unts f￿ each financial pwiod. Under that law the management committee have elected to prepare the accounts in aCC￿dance with United Kingdom Generally Acc8Pted Accounting Practice (United King(k)m Accounting Standards and applicabl8 lawl The accounts are required by law to give a true and fair view of the stale of affairs of the charity and of the surplus or d8ficrt of the charity for that period. In preparing these accLxJnts. the Trustees are roqulr&J to.. sel8Ct SurtSb￿ accounting policies and than 8pply them consistently,. make judgements and estimates thal ar8 reasonable prudent., state whether applicable accounting standards and statements of recommended practice have been followed, subject lo any departures disclosed and explained in the ac￿unts', prepare the financial slatements on the going concern basis unless it is In8ppropriat8 to pr83um8 that the chwity will continue in operation. Th8 Trustees are responsible for keeping proper accounting records ￿thieh disclose with reaS￿able accuracy at any lime the financial position of the charity which enab￿ them to ensure that the accounts comply with the Charities and Trustee Investment (Scotland) Act 2005, and the Charities Accounts (Scotlandl Regulations 20C6. They are also responsible for safeguarding the assets of the charty and hence for taking re8sonable steps for the wevention and detection of fraud and other irregularities. Signed on behalf of the Trustees CEANN CREIGE HURLING & CAMOGIE CLUB Independent Examiner's Report to the Trustees of Ceann Creige Hurtiry & Camogie Club. I report on the accounts of the ¢harity for the year ended 31 March 2025, which are set out on pages 5 to 8. Rospectlve regponslbllllles of trustees and examlner The charity's ITUStees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts IScotland} Regulations 2006. The charity trustees consider that the audit requirement of Regulalion 10 (11 (a) lo (cl of the 2006 Accounts Regulations does not apply. It Is my responsibility to examine the accounts as required the accounts as requirea under section 44 {1) (cl of the Act and to slate whether particular matters have come to my attention. Bas1• of Indopendont examffinoP$ stat•mont My examination is carried out in accordance with Regulation 11 of Ihe 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with Ihose records. It also includes con51deration 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 requlred in an audlt, and consequently I do not express an audit opinion on the view glven by the accounts. Independent •xamln•r's statement In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that In any material respect the requirement.. to keep accounting records in accordance with Section 4411) la) of the 2005 Act and Regulatlon 4 01 the 2006 Accounts Regulations lo prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or 2. to which, in my ownion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## **CEANN CREIGE HURLING & CAMOGIE CLUB** ## **NOTES TO THE ACCOUNTS For the year ended 31 March 2025** 1. Principal accounting policies ## **(a) Basis of preparation** The accounts have been prepared on the Receipts and Payments in accordance with - Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005)  and with the Charities Accounts (Scotland) Regulations 2006. ## **(b) Incoming resources** All incoming resources are included in the Statement of Financial Activities when the charity receives the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: - Voluntary income received by way of grants, donations and gifts is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance on the delivery of a specific performance by the charity, are recognised in the period to which it relates. - Investment income is included when receivable - Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance. ## **(c) Resources expended** Expenditure is recognised on a Receipts and Payments basis. Expenditure includes VAT which cannot be recovered and is reported as part of the expenditure to which it relates: - Charitable expenditure comprises these costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. - Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examiner’s fees and costs linked to the strategic management of the charity. - All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis calculated to reflect the use of the resource. Costs relating to particular activity are allocated directly, others are apportioned on an appropriate basis, for example, floor areas, per capita or estimated usage. APPENDIX 2 Enter thaty nane Enler SC No. bdow Ceann Creige Hurling and Camogie Club Recei ts and ments accounts SC049693 For th• perlod from OL 2024 31 03 2025 Section A Statement of receipts and payments Unrestricted lunds Restricted lunds Expendable endowment funds Permanent endowment tunds Total tunds curr•ni perlod Total funds last p•riod to n*Èst£ to nÈatEst £ to rwTe5t£ to newest£ ts) tonearÈ*£ A1 Recei Le acie5 Grants 20.469 20.469 16,532 11.689 11.889 14.118 Gross tradin recei Is Income from Inveslments other than land and buildin Rents frorn land & buildi 8.303 8.303 12.010 35.282 20,469 55,752 50,879 A2 Receipts from asset & investment salès pr￿eedS fr￿} s* offixed assets Proceeds Iiorn sale of Inve51tnents to Total reC￿pts 35.2B2 20,469 55.752 50,879 A3 Payments Expenses for hjndralsing acllvttles Gross trading payments Investtnent tnanagement Costs PayThents Telatlng dlrectyb £h•lats 6.297 Grants an¢J donations Governance costs". Audr( l indeFendent examination Preparation of annual accounts Legal cosls other S14 514 2.214 A3 Sub total 27.738 9,925 37.663 54,445 A4 Payrnents relating to ass•t and investment movement5 Purchase ol iTrvesltnents A4 Sub total 5,185 1.354 6.539 7,893 r¢>tal payments 32.922.49 11,279.04 44,202 £2,338 2,360 9.190 11.550 11,4S9 A5 Transfers to I (from) funds Surplus /(deffcitJ foryear M? Ceann Creige Hurting and Camogie Club Section B Statement of balances SC049693 fund• 81 Cth 11.492 2,191 18,61J 32.374 13•0 C*sh b•n* b•14rKM •t ol 11.381 50,2JJ 19.683 Y*X BJ txw •sMts T•iii O•1* 4 L￿bIll0•8 0914115 S*d bv ohearhK*trust•e •pwo¥ APPENDIX 2 Ceann Creige Hurling and CaTnogie Club SC049693 Section C Notes to the Accounts C1 Nature and purpose of funds (may be stated on 8nalysis of funds worksheets) Type of activity or project supported In(fividuDI I institutio Number of￿arbts C2 Grants Total C3a Tnjslee remuneratlon If no remuneralK)n was paid during the period to any charity tnjslee or person connected to Iruslee cross this LMJX lolhetwse complete secb.on 3bl AutI￿rIty under whlch pald C3b Trustee remuneration - detalls C4a Truslee expenses If no expenses were paid lo any chaTtty t[us1￿ during the pen(xJ Ihen (Toss this Lx)x (othe￿iSe complete sectK)n 4bl Nurthr of C4b Tnjstee expenses - details T[ar￿￿tIon Balwm Lmrtstandlng ftt Nature of relationshi Nature of transaction (£1 C5 Transactions with trustees and connected persons C6 Other inforniation Ceann Creige 9.￿a l Notes December 2007 Ceann Creige Hurling and Camogie Club SC049É93 Additional analys15111 l Oon4kn )T•Wlblt torAv•#t p* 1WO 275 1tr272 Hkllc IQ3272 913) 15291 2Gtan15 &1 QjLTu￿E￿1D5V0￿T 75 ctsLTuAÈ•￿DSVUHI FP¥EMb￿c￿￿o*￿EWESpPAymENr CULTUNE*JIDSlfiNT CCSSI*￿KrfiEs cULTUNE￿IDY￿lT ￿5$15￿￿[vI3}9 T*J 112 14110 r•Thte 4 PaYM￿tr To