REGISTERED cHAR￿y 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 re￿rt wttb the financial state￿￿ts of the clwity ftlr the year ended 31 March 2025. The
ttustees have adLVted th¢ prnvislo￿S 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 obJeCti￿e of Dn￿￿ha[￿I & District spo￿ Cthtre is to provide an atTordable facility for the people of Dnrn￿baI
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
Charlt*ble actlvltle8
Dnllnchwl & District Sports Centrc has bad another successful year.
The facilities C￿tInUe 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 8￿1 IOBM to 8pm Sattud8yISvthy.
Th¢ number of service us¢rs continues to Incre￿ each year. a￿1 we are a]ways k￿king 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 Comllll￿ty 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 Tn￿te¢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 Pe￿0￿ 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 Ga￿￿1 Meeting and be put ￿ a vote of the mc[nt￿
OrgADlsatloDal ￿￿¢t￿re
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 Fracti￿1 of the Charity gttd new Tn&tts are invited and
encournsed kn uttend 8 s¢rACS of short tr￿￿1￿8 $essioDJ to f8mili&tyse themselves with the Charity attd the context within
which it operates.
Th￿e are I￿1 by the Chairpct3on and the manager and cover.
- The obligations of M8Thagement Committee memters
- The main documents which sd out the operational £Trm￿k for the Ch&Tity
- Re￿)UreIng and the current fllwicial p)sition &s stt (xtt in the lat&8t pubh'shcd accounts
- Future plans and obj.￿tIveS
REFERENCE AND ADMIIYISTRATIVE DETAIiS
Regl$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 tn￿￿6 on 31 July 2025 and si￿1 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 Ch￿11￿8 are res￿￿81b1¢ t'or the preparation of the a￿)unts in acC4)rdw￿ with the tern￿ of the Charitie8
and Trustee Investment (Scotland) Act 2￿5 and thc Charities Accounts (Scotland) Regulations 2(Ki6 (85 amended). The
cbaritys trustees eorkqider that the audii reqUireM￿l 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 eX￿Iner'S rep)rt
My examination w&8 carri¢d Qui in accordance with Regulation I l of the Charilies ALxounts (&otl8nd) Regulations
2￿6. 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 ¢(￿sIde￿tiOll of any unusual it¢ms OT di￿10$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 2￿5 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 EN￿W￿ENTs 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
fi￿d
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
(32￿1)
(1,270)
(4.470)
(7,469)
14ET cuRRE￿r 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 approv￿1 by the Board of Tntstees and autlvNisoJ for issue 00 31 July 2025 and wue
Si￿] OD Its I￿alf 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
Re￿rtIng Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 Th¢ Financial Re￿rtIll8 Standard applicable in the UK and Republic of
Ireland, and the Charities and T￿￿te¢ 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¢ n￿sured reliably. Expenditure is accounted for on an a¢¢n￿lS basis and h88
been ¢l&ssified under headings that aggregate all cost related to the category. Where costs ¢aimot be di￿tlY
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 In￿te￿.
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 pu￿￿seS.
Further eXp1w￿tiOD 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 peri￿1 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 tn￿tee$, 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
col￿ARATIVEs 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
Prepayrn￿ts and acCn￿d income
276
2.210
4,692
2,100
2,486
6.792
cRED￿ORS. AmOU￿s 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¢h￿ed 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¢h￿ed 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)V￿n¢￿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 re￿llre
75,404
62.429
ExPEND￿VRE
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