REGISTERED cHARy NUMBER: SC050353 REPORT OF THE TRUSTEES AND UNAUDITED FINAIYCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR Drumch8pel & Dlstrlet Sports Centre (scio) Burgoyne Cary Chartered Accountants Pavilion 2 3 Dav8 Street Broomloan Road Glasgow G512JA
Drumchapel & Distrlct Sports Centre (scio) CONTENTS OF THE FINANCIAL STATEMENTS For The Year Ended 31 March 2025 Page Report of the Trnstees I to 2 Independent ExamlDer's Rtp)rt Statenjent of Flngneial Acll Balance Sheet otrs to the Flnanctsl Statements 6 to 10 Detalled Slatsrnent of Flnancial Actlvttles
Drumchapel & District Sports Centre (scio) REPORT OF THE TRUSTEES For The Year Ended 31 March 2025 Th¢ trustxs ryesent their rert wttb the financial statets of the clwity ftlr the year ended 31 March 2025. The ttustees have adLVted th¢ prnvisloS of Accounting and Rep)rting by Charities: StstUDent of Recommend Practice applicable to charittes preparing their accounts in accordance WiEh the FirwKial Reporting Stath applicable in the UK and Republic of Ireland (FRS 102) (effective l Jomwy 2019). OWEcfivLS ADID AcfiviTIES Objecdyes ¥nd The obJeCtie of Dnha[I & District spo Cthtre is to provide an atTordable facility for the people of DnrnbaI to lefit from participating in all kinds of sw)rting activities whi¢h stimui&e them b)th physically w)d mentslly. ACHIEVEMENT AND PERFORMANCE Charltble actlvltle8 Dnllnchwl & District Sports Centrc has bad another successful year. The facilities CtInUe to be 7 y8 a week for physical xlivities, volunteerin& s(xialisin& events, 8etttng active and u8¢d a me¢tin8 placc for activities. Th¢ Ccntrc 18 open fiDm 9amto Iopn Monday to Friday 81 IOBM to 8pm Sattud8yISvthy. Th¢ number of service us¢rs continues to Incre each year. a1 we are a]ways kking to improve or provid¢ a variety of Op(unitIeS for the l(Kal cthnmunity to get involved in. This year we hav¢ intsL¥j a family fuTh session to the ¢eDtre timetablc, to get families ar11 together through sports and fun gallKS. This is Iw filllded by Thc Whole Family Comllllty Fun We w(yJld also like to thank Glasgow Community Funds for the continued support for the Centre which is a massive help in the r4u)QiDg of the (xganisallo The Centre Celebrated tts 50th AmiiversAry this year and each of th¢ clubs showca8 th¢ir $port aThl activities by putting together a night to ¢elebrnte the centre. This saw an incr(yc in Service usa5 for each club. We don% fores¢e Any problens arising in the next l2 nK>nths and expect our facility to ¢(mlinue runni similar to th ANCIAL REVIEW Reserves poll The Tnte¢S airn to Trtsin six months exFThh'ture in restricted reserve& Separat¢ serVeS 8re maintsined wher¢ 8rants received for a specifi¥ purpose have not be¢n fillly utiliscd in thc a¢countiD8 p¢fKxL STRucfuRE GOVERNANCE AND MANAGEMENT Governing do¢ument The charity is a Scottish Clwrisable InwrFK)Tatal Orgonisaiion (SCIO) its activi¢ies are govern by its constsbjtio RecruitiDent ind Apjthlment of new tru8teeg Any Pe0 who wish¢5 to b¢wme a tnts sl)all lodge with the orgatiisation a written applicatio4 and that application will be out forward at the Annual Ga1 Meeting and be put a vote of the mc[nt OrgADlsatloDal ¢tre The TnL8tee3 have delegated day to day managenmrt to the ChwTper50n Page I
Drumchapel & Dlstrlct Sports Centre (scio) REPORT OF THE TRUSTEES For The Year Endod 31 MarGh 2025 STRL,CTURt GOVERNANCE AND MANAGEMENT Induction and traiRing of Mew trnsttts The exisling TnLStecs are already familiar with the Fracti1 of the Charity gttd new Tn&tts are invited and encournsed kn uttend 8 s¢rACS of short tr18 $essioDJ to f8mili&tyse themselves with the Charity attd the context within which it operates. The are I1 by the Chairpct3on and the manager and cover. - The obligations of M8Thagement Committee memters - The main documents which sd out the operational £Trmk for the Ch&Tity - Re)UreIng and the current fllwicial p)sition &s stt (xtt in the lat&8t pubh'shcd accounts - Future plans and obj.tIveS REFERENCE AND ADMIIYISTRATIVE DETAIiS Regl$t¢r¢d ChArlty Dumber SC050353 Prlnclpal Addre81 195B Drumry Ri)ad F•gt Dnrnch3pcI G]&8¥OW G15 8NS Trnstees lDdependent Examlner Burgoyne Carcy Chartered Accountants Pavilion 2 3 Dava Street Broomloan Road Glasgow G512JA Approved by order of the board of tn6 on 31 July 2025 and si1 on its bebalf by: Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DRUMCHAPEL & DISTRICT SPORTS CENTRE {scio) I reprt on the Accounts for the yesr eE¥Je4J 31 March 2025 8et out on pages four to t¢n. Respeedvt respoDJlbllldes of truJteM and exxmlner The Ch118 are res81b1¢ t'or the preparation of the a)unts in acC4)rdw with the tern of the Charitie8 and Trustee Investment (Scotland) Act 25 and thc Charities Accounts (Scotland) Regulations 2(Ki6 (85 amended). The cbaritys trustees eorkqider that the audii reqUireMl of Regulation l(KIXa) io (¢) of the Accounts Regulalion8 does not apply. It is my responsibility to wmine the a¢Lxymts required Und tion 44(IXc) of th¢ kn and to sl2t¢ whether particular m8tt¢zs have come to my attentio Basts of the indtwdent eXIner'S rep)rt My examination w&8 carri¢d Qui in accordance with Regulation I l of the Charilies ALxounts (&otl8nd) Regulations 26. An examination includes 8 review of the accounting reconls kepl by the charxty and a of the *counts pr¢sented with those T¢ds. It also includes ¢(sIdetiOll of any unusual it¢ms OT di10$ureS in the accounts, and seeking explanations frorn you as trustccs ¢oncernin8 any matters. The Proced undertak¢n do not wovide all the evidence that would be requwed in an audiL and conwuently I do not express an audii opin]on on the view given by th¢ accounts. IDdepeDdent exwnlner'5 Statement In £ODD&tion with my exaMinthO no matter bas c(nne lo my atlcntion . (l) wbich gives me reasothle cause to believe thaL in w njaterial re8pe¢L the requirements to keep aeLountinB recoTts ID accordonc¢ with sert1( 44(IKa) of the 25 Act and Regulation 4 of the 2006 A¢counts Regulati0ts8" to prepare alxounts which accord with the accountin8 records and to mply with R¢guJaÉion 8 of tk 2(K Accounts Regulalion8 hav¢ not been met; or (2) to whicK in my opiniofy atientioll 8hould be drawn in order to enable a pYop¢r WMICr]ng of the a¢counts to b¢ Charter&l AccouDtants Pavilion 2 3 Dava Street Broomloan Road Glas8OW G51 IIA 31 July 2025 Page 3
Drumchapel & District Sports Centre (scio) STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 31 March 2025 2025 Total 2024 Total fund fund Notes INCOME AND ENWENTs FROM Donations and l¢wies 34217 27,325 61.542 52.031 Jnvestment income 13,862 13,862 10,398 Totsl 48,079 27J25 75.404 62,429 EXPENDITURE ON Charitable aetfivltles Cost of chaTitable activities Grnnt toTAble Tennis Section 53,917 27.522 81,439 70295 {4,(M)O) Totsl 53,917 27,522 81.439 66295 NET INCOMEI(EXPENDTTh) {5.838) (197) (6,035) (3,866) RECONCTLIATION OF FUNDS Total funds brought fopward 35265 1.519 36.784 40,650 TOTAL FUNDS CARRIED FORWARD 29.427 1.322 30,749 36,784 The notes fom] part of these financial ststements Page 4
Drumchapel & District Sports Centre {scio) BALANCE SHEEr 31 March 2025 2025 Totsl 2024 Totsl UDrestrÈcted Regtrictal fid CURRENT A&SET3 Debtors C&sh at bank and in hand 2210 30.417 276 2,316 2.486 32.733 6,792 37,461 32,627 2.592 35219 44,253 CREDITORS Amounts falling due within one year (321) (1,270) (4.470) (7,469) 14ET cuRREr ASSETS 29.427 1,322 30,749 36.784 TOTAI. ASSETS LESS CURRE LIABILITIES 29,427 lJ22 30.749 NET ASSETS 29,427 1,322 30.749 36.784 L'tir¢strict¢d funds Restricted funds 29.427 lJ22 35265 1,519 T(yfAL FUNDS 30.749 36.784 The financial stalements WeAf approv1 by the Board of Tntstees and autlvNisoJ for issue 00 31 July 2025 and wue Si] OD Its Ialf by., The Dotes forni p&rt of these financial ststements Page 5
Drumchapel & Distrlct Sports Centre (scio) NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 March 2025 ACCOUNTtNG POLICIES BASIS OF PREPARING THE FINANCIAL STATEMENtS The financial statements of the charity, which is 8 public benefit entity under FRS 102. ha been Fyepared accordance with the Charities SORP (FRS 102) 'Accounting and ReFM)rting by Charities: St&temeDt of R¢commended Practice appli¢able to charitie5 preparing their accounts in accordance with the Financial RertIng Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 Th¢ Financial RertIll8 Standard applicable in the UK and Republic of Ireland, and the Charities and Tte¢ Investment (Scotland) Act 2W5. The financial ststenThts have been COME All income is recogni8al in the Stat¢ment of Financid Activiti¢s once the Charity has entitlement to the fimd4 il is pmbable that the Incon will be teceived and the amount wi be ured reliably. EXPEIWITURE Liabilities ar¢ recognised as eApendtture as soon as there is a legal or conslwcttve obligation committing the harity to that exwditure, it 18 probable that a transfer of economic benefits will be Tequirej in settlement and the amount of the obligation can b¢ nsured reliably. Expenditure is accounted for on an a¢¢nlS basis and h88 been ¢l&ssified under headings that aggregate all cost related to the category. Where costs ¢aimot be ditlY attributed to part1cul headings they have been allocated to activities oll a basis consistent with the we of TAXATION The clwity is excmpt from tax on its clwitsble activities. FUND ACCOUNTING Unrestricted funds can be used in accorda with the chwitsble objective8 at the discretion of the Inte. Restrtcted fimds only be used for particular restrictrd pu4y)ses widlln th¢ objects of the cl)arity. Restridions aTise when specified by the donor or when fimds are rdised for particular restricted puseS. Further eXp1wtiOD of the nature and purwgse of each fimd is included in the notes to the financial ststements. HIRE PURCHASE AND LEASING COMMiTMENTS Rentals paid under operating leases are charged to the StstemeDt of FiJJancial Activities on a strdight line b&8is over the peri1 of the lease. PENSIO]Y COSTS AND OTHER POST.RETIREMENT BENEFITS The charitable conwy makes payments on belwlf of employees into a money purchase petision scheme. DONATIONS AND LEGACIES 2025 2024 Donations Grants Subscriptions 243 27.285 24.503 27,325 32,617 61,542 52,031 Page 6 continued...
Drumchapel & Dlstrict Sports Centre (scio) NOTES TO THE FINANCIAL STATEMENTS . contlnued For The Year Endod 31 March 2025 DONATIOPIS AM) LEGACIES- eontlnued Grants receive(L included in the above. are as follows: 2025 2024 Glasgow City Council Employer8 Allowan¢e 25,485 25,485 1.800 27,325 27285 INVESTMENT INCO1¥ 2025 2024 Rents receiTKed 13,862 10,398 TRUSTEES, REMUNERATION AIYD BENEFITS There were no Irustee8' remunerntion or other benefits for the year ended 31 March 2025 nor for the year ended 3 l March 2024. TRUSTEESI EXPENSES There were no tntee$, expetL8es paid for the year ended 31 Mawh 2025 nor for the year ended 31 March 2024. STAFF COSTS The average nxmthly number of employees during the year was as folk)ws: 2025 2024 Staff No employees received emohm]ents in excess of £60,(m. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcrtVlTIES Unrestricted R¢8trict¢d fimd Total INCOME AND ENDOWMETh FROM Donations and legacies 24,747 27284 52,031 Inveslment incon)e 10.398 10.398 Total 35,145 27284 62,429 EXPEP4DfnTRE ON Ch2rltable artlvltles Cost of charitable activities Grant toTable Tennis Section 40,530 29.765 (4.(M)O) 70,295 (4.000} Total 40.530 25,765 66295 Page 7 continued...
Drumchapel & District Sports Centre {scio) NOTES TO THE FINANCIAL STATEMENTS - contlnued For The Year Ended 31 March 2025 colARATIVEs FOR THE STATEMENT OF FINAI¥4CKAL ACTIVITtES- Contlnued Total funds fimd NET INCOMEI(EXPEIYDITURE) (5,385) 1,519 (3,866} RECONCILIATION OF FUNDS Total fimds brought forward 40.650 40,650 TOTAL FUNDS CARRIED FORWARD 35265 1,519 36,784 DEBTORS: AMOIJNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other debtors Prepayrnts and acCnd income 276 2.210 4,692 2,100 2,486 6.792 cREDORS. AmOUs FALLING DUE wrrHtN ONE YEAR 2025 2024 Other creditors 4,470 7,469 Nel movement in funds At 1.4.24 31.3.25 Unre8trRcted funds 35265 (5,838) 29,427 ReStr1¢t funds Restricted Fund 1,519 (197) 1,322 TOTAL FUNDS 36,784 (6,035) 30,749 Page 8 continued...
Drumchapel & District Sports Centre (scio) NOTES TO THE FINANCIAL STATEMENTS . contlnuod For The Yoar Ended 31 March 2025 MOVEMEf4T IN FUNDS- contlnued Net movement in funds, included in the aiM)ve are &8 follows: tncoming resources Resources expended Movement in fun(ts Unrestsleted fund$ General fillMI 48,079 (53,917) (5,838} Restricted thnds Reslricted Fund 27.325 (27,522) (197) TOTAL FUNDS 75,404 (81,439) (6,035) Compar•tlves for movement ID funds movement in funds At 31.3.24 At1.4.23 Unrestricted General fund 40,650 (5.385) 35,265 Restrleted funds Restricted Fund 1,519 1,519 TOTAL FUNDS 40.650 (3.866) 36.784 Compardtive net movement in fimds, tTh¢hed in the aixjve are as follow5. Incoming Resources Movement expended in fund8 UnreJtrl¢ted fuDd¥ Generdl fillMI 35,145 (40,530) {5,385) Restrfrted funds Restricted Fund 27,284 (25.765) 1,519 T(yfAL FitNDS 62.429 (66,295) (3,866) Page 9
Drumchapel & District Sports Centre (scio) NOTES TO THE FINANCIAL STATEMENTS . contlnuod For The Yoar Ended 31 March 2025 MOVEMEf4T IN FUNDS- contlnued Net movement in funds, included in the aiM)ve are &8 follows: tncoming resources Resources expended Movement in fun(ts Unrestsleted fund$ General fillMI 48,079 (53,917) (5,838} Restricted thnds Reslricted Fund 27.325 (27,522) (197) TOTAL FUNDS 75,404 (81,439) (6,035) Compar•tlves for movement ID funds movement in funds At 31.3.24 At1.4.23 Unrestricted General fund 40,650 (5.385) 35,265 Restrleted funds Restricted Fund 1,519 1,519 TOTAL FUNDS 40.650 (3.866) 36.784 Compardtive net movement in fimds, tTh¢hed in the aixjve are as follow5. Incoming Resources Movement expended in fund8 UnreJtrl¢ted fuDd¥ Generdl fillMI 35,145 (40,530) {5,385) Restrfrted funds Restricted Fund 27,284 (25.765) 1,519 T(yfAL FitNDS 62.429 (66,295) (3,866) Page 9
Drumchapel & District Sports Centre (scio) NOTES TO THE FINANCIAL STATEMENTS . contlnued For The Year Ended 31 March 2025 MOVEMENT IN FUIWS- contlnued A cutt¢nt year 12 Tnonths and prior year 12 nThths combined position is as follo Net mov¢trAent in fiwds At 31.3.25 At 1.4.23 Unrestrlcted funds General fimd 40,650 (11223) 29,427 Restrlcted funds RestrÉcted Fund 1,322 1,322 T(YtAL FUNDS 40,650 {9,4J)l ) 30,749 A Current yeat 12 months and prior year 12 months c4)mbined net K)Vn¢t in funds. included ill thc above are &8 follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 83224 (94.447) (11,223) Restrfctsd funds Restiicted Fund (53,287) 1,322 TOTAL FUNDS 137.833 (147.734) (9.901 } io. REIATED PARTY DISCLOSURES There were no related party transactio$ for the year ended 31 March 2025. Page 10
Drumchapel & District Sports Centre (scio) DEfAILED STATEMENT OF FINANCIAL ACTMTIES For The Year Ended 31 March 2025 2025 2024 ll¥COME AI¥D ENDOWMENTS Donallons and leg8¢les Donations GTants Subs¥Yiptions 243 27,285 24,503 27,325 32,617 61542 52,031 Investment Income Rents [e1Ved 13,862 10,398 Totsl Ineomlng rellre 75,404 62.429 ExPENDVRE Charitable Aetlvltles Employment costs So¢i81 security Pensions 31,546 28.710 1,935 477 (1.167) 32J69 31.122 Support lts Mangg¢ment RenL rates & water Insur8nce Heat and light Telephone Postage, stationery & advertising Miscellaneous & cleaning Upgrading. repairs & maintenance Computer costs Motor & travel costs Sport5 equipment 242 3.203 31.689 1,193 100 2,758 17,181 ,152 2,905 8,648 80 212 106 4,465 188 1,673 48317 34,182 Governance costs Accountancy and legal fees 753 991 Total T¢sourtts expet]ded 81,439 66,295 Net expendlture (6.035) {3,866) This page does not form part of the statytory financial statements Pagell