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2025-04-30-accounts

Docusign Envelope ID: 7F518B17-BD4D-4A7F-98D6-AAF0FA9A8F5F

Charity registration number SC050379 (Scotland)

HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Docusign Envelope ID: 7F518B17-BD4D-4A7F-98D6-AAF0FA9A8F5F

HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB

CONTENTS

Page
Management Committees' report 1 - 7
Independent examiner's report 8
Receipts and Payments Account 9
Statement of Balances 10
Notes to the financial statements 11 - 16

Docusign Envelope ID: 7F518B17-BD4D-4A7F-98D6-AAF0FA9A8F5F

HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB

MANAGEMENT COMMITTEES' REPORT FOR THE YEAR ENDED 30 APRIL 2025

The Management Committee present their report and financial statements for the year ended 30 April 2025. These have been prepared in accordance with the requirements of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Objectives and activities

Harris Academy FP Hockey Club was registered with the Midland Hockey Union in 1922 to provide an opportunity for former pupils of Harris Academy to play competitive hockey.

In the intervening years the club has had spells of sustained success, including a spell as one of the most successful clubs in the country in the 1970s.

More recently, the club has put energy into becoming a family friendly hockey club, providing quality coaching across all children’s age grades and giving an accessible entry to hockey for adults taking up the sport.

The charitable purpose of Harris Academy FP Hockey club is the advancement of public participation in sport. This is set out in our club’s constitution by the following objectives:

Harris FP Hockey runs the following activities:

Mens’ Outdoor Hockey:

Ladies’ Outdoor Hockey:

Docusign Envelope ID: 7F518B17-BD4D-4A7F-98D6-AAF0FA9A8F5F

HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB

MANAGEMENT COMMITTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Youth Outdoor Hockey:

1[st ] team – currently play in Scottish Hockey National League Division 3 and in the local Midland Hockey D2

2[nd ] team- play in Midland Hockey D3

Ladies[t ] team – currently play in Midland D2

Our U18 Girls also play in Midland D2

During winter months we field teams in the U10, U12 and U14 Midland festivals and enter national competitions for our U16 and U18 boys and girls.

Docusign Envelope ID: 7F518B17-BD4D-4A7F-98D6-AAF0FA9A8F5F

HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB

MANAGEMENT COMMITTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Coaching/Umpire Training:

Community Links

The hockey club has worked hard to build and maintain links within the community.

Donated facilities and services

The club makes use of the time and skills of many volunteers for coaching, club management, and umpiring. In some cases, these volunteers benefit from reduced match fees.

The club does not currently benefit from any donated professional services of accountancy, or of legal advice.

Docusign Envelope ID: 7F518B17-BD4D-4A7F-98D6-AAF0FA9A8F5F

HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB

MANAGEMENT COMMITTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Achievements and performance

During the year, our club continued to increase junior membership. We provided weekly youth training, after school clubs and taster sessions in local schools and participated in local festivals with U10, U12, U14 and U16 teams. Our U16 boys and U16 girls entered the Scottish outdoor and indoor cup competitions.

Players from our club represented Midland District at the annual Scottish Inter-District competitions for U15 and U18 age groups and we also had players selected for the Scottish Brave Academy following the Inter-District competitions. The Brave Academy provides performance coaching for players aspiring to be selected for international squads.

Following success in Midland 1[st ] Division, our men’s 1[st ] team entered the National League during 2024-25. This however coincided with a number of players departing to universities and employment in other parts of the country. Young players from our youth programme were promoted to play and it was a steep learning curve for them playing at a higher level. Despite this, the team stuck together and look forward to building on this for future years with the experience gained this year.

The men’s 2[nd ] team was very much a development squad with young players from the club’s thriving youth section playing alongside older and more experienced players who were able to offer help and advice.

The women’s team enjoyed a successful season finishing mid table in Midland Division 2. Their team was built around our successful U16 girls squad and a group of experienced players to guide them, including a group of mums returning to hockey after taking advantage of our ‘get back to hockey’ sessions.

The club were successful in receiving funding awards to support development work at junior level. Funding from Dundee Partnership, Tesco, Lothian Trust and Corra Foundation, and sponsorship from local firms IB Murray and DJ Martin & Co allowed the club to purchase new equipment for training and helped to support the extension of our youth hockey coaching programme at club level and in local schools.

In order to encourage more players and parents to take part and support our youth section we have a qualified tutor for the Scottish Hockey Leaders course. This course offers the chance to pick up basic coaching and umpiring skills to use at training and festivals. This will help to expand the coaching capacity within the club for future years.

Financial review

The results for the year are set out on page 9 to the accounts.

Reserves Policy

Harris Academy FP Hockey club aims to hold reserves of approximately 6 months of operating expenditure. At recent annual expenditure, that means a reserve level of around £6,500.

These are held in a separate account designated for reserves, development, and extraordinary purchases (investment in new equipment, goalkeeping kit, etc).

Structure, governance and management

Harris Academy FP Hockey Club is governed by its constitution, last reviewed and adapted in August 2020.

Docusign Envelope ID: 7F518B17-BD4D-4A7F-98D6-AAF0FA9A8F5F

HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB

MANAGEMENT COMMITTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

The Management Committee who served during the year and up to the date of signature of the financial statements were:

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President Honorary President & Development Co-Ordinator Administrative Secretary 1 Xl Outdoor Captain and Match Secretary 2 Xl Outdoor Captain and Match Secretary Ladies Representative and Match Secretary Treasurer 1[st ] Xl Indoor Captain Ladies Representative Social Convener

The trustees of Harris Academy FP Hockey Club are the management committee made up of the positions and office bearers set out in the constitution.

These positions are filled by election each year at the club’s Annual General Meeting.

Docusign Envelope ID: 7F518B17-BD4D-4A7F-98D6-AAFOFA9A8F5F

HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB

MANAGEMENT COMMITTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

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Scottish Charity Number: SC050379

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4 Examiners
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Contact information

Website https:/Awww.harrishockey.com

Twitter @harris_hawks

Facebook @harrishawksdundee

Instagram @harris.hawks

-6-

Docusign Envelope ID: 7F518B17-BD4D-4A7F-98D6-AAF0FA9A8F5F

HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB

MANAGEMENT COMMITTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

The Constitution requires the Treasurer to prepare and keep the accounting records, to prepare annual accounts and submit them to the independent examiner, to exhibit when called upon his accounting records to any member of the Committee, and generally, to conform to instructions received from the Management Committee.

The Management Committee are responsible for preparing the Management Committees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the Management Committee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the Management Committee are required to:

The Management Committee are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Management Committees' report was approved by the Board of Management Committee.

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30 January 2026

Docusign Envelope ID: 7F518B17-BD4D-4A7F-98D6-AAF0FA9A8F5F

HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB

INDEPENDENT EXAMINER'S REPORT

TO THE MANAGEMENT COMMITTEE OF HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB

I report on the financial statements of the charity for the year ended 30 April 2025, which are set out on pages to 16.

Respective responsibilities of Management Committee and examiner

The charity’s Management Committee are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's Management Committee consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 view given by the financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

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Dated: 30 January 2026

Docusign Envelope ID: 7F518B17-BD4D-4A7F-98D6-AAF0FA9A8F5F

HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB

RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 30 APRIL 2025

Unrestricted
funds
Restricted
funds
2025
2025
Income from:
Notes
£
£
Donations and legacies
2
19,491
9,710
Charitable activities
4
803
-
Other trading activities
5
2,655
-
Investments
3
161
-
23,110
9,710
Payments:
Raising funds
6
841
-
Charitable activities
7
15,395
9,189
16,236
9,189
Net incoming/(outgoing)
resources before transfers
6,874
521
Gross transfers between
funds
(948)
948
Net Receipts/(Payments)
5,926
1,469
Total Unrestricted
funds
Restricted
funds
2025
2024
2024
£
£
£
29,201
12,167
1,600
803
485
-
2,655
687
-
161
-
-
32,820
13,339
1,600
841
246
-
24,584
14,718
2,009
25,425
14,964
2,009
7,395
(1,625)
(409)
-
-
-
7,395
(1,625)
(409)
Total
2024
£
13,767
485
687
-
14,939
246
16,727
16,973
(2,034)
-
(2,034)

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Docusign Envelope ID: 7F518B17-BD4D-4A7F-98D6-AAF0FA9A8F5F

HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB

Statement of Balances

AS AT 30 APRIL 2025

Unrestricted
Restricted
Funds
Funds
2025
2025
Notes
£
£
Bank and deposit balances
Bank and deposit
balances brought forward
16,127
4,456
payments in year
5,926
1,469
Bank and deposit
balances carried forward
22,053
5,925
Assets
Hockey Equipment
3,347
4,429
Liabilities
Expenses
-
-
Total
2025
£
20,583
7,395
27,978
7,776
-
Total
2024
£
22,617
(2,034)
20,583
6,553
-

e approved by the Management Committee on 30 January 2026

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Docusign Envelope ID: 7F518B17-BD4D-4A7F-98D6-AAF0FA9A8F5F

HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

1 Accounting policies

Charity information

Harris Academy Former Pupils' Hockey Club is a unincorporated association. The registered office is The Manse, Mary Avenue, Aberlour, Fife, AB38 9QU.

1.1 Accounting convention

The accounts are prepared on a Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

1.2 Charitable funds

Unrestricted funds are available for use at the discretion of the Management Committee in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.3 Income

Income is recognised when the charity is legally entitled to it after any conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations and membership fees are recognised on receipt. Other donations are recognised once the charity has been notified of the donation. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.4 Expenditure

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

2 Income from donations and legacies

Unrestricted
funds
Restricted
funds
2025
2025
£
£
Donations and gifts
229
-
Grants
1,750
9,710
Membership fees
17,512
-
19,491
9,710
Total
Unrestricted
funds
Restricted
funds
2025
2024
2024
£
£
£
229
108
-
11,460
-
1,600
17,512
12,059
-
29,201
12,167
1,600
Total
2024
£
108
1,600
12,059
13,767

Docusign Envelope ID: 7F518B17-BD4D-4A7F-98D6-AAF0FA9A8F5F

HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2025

2
Income from donations and legacies
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Grants
DJ Martin
250
1,000
Junior Awards Raffle
-
370
Tesco Stronger Starts
-
1,000
Tesco Activity for All
-
1,000
Lothian Trust
1,500
3,500
IB Murray
-
500
Dundee Sports Dinner
-
1,000
Dundee Partnership
-
360
Scottish Hockey
Community Fund
-
500
Corra - Make it Happen
-
480
1,750
9,710
3
Income from investments
(Continued)
Total Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
1,250
-
-
-
370
-
-
-
1,000
-
-
-
1,000
-
-
-
5,000
-
-
-
500
-
-
-
1,000
-
-
-
360
-
600
600
500
-
1,000
1,000
480
-
-
-
11,460
-
1,600
1,600
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 161 -
4 Charitable activities
2025
2024
£
£
Match Fees 803
485

Docusign Envelope ID: 7F518B17-BD4D-4A7F-98D6-AAF0FA9A8F5F

HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

5 Other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 2,441 344
Shop income 195 229
Sponsorships and social lotteries 19 114
Other trading activities 2,655 687

6 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Advertising 113 38
Trading costs
Support costs 728 208
Total costs 841 246

Docusign Envelope ID: 7F518B17-BD4D-4A7F-98D6-AAF0FA9A8F5F

HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

7 Charitable activities

Affiliation Fees - Scottish Hockey
Competition Fees
Pitch Hire - Training and Matches
Website costs
Coaching Fees
Awards Ceremony
Equipment
Travel
Sundry
Analysis by fund
Unrestricted funds
Restricted funds
2025
£
2,334
2,043
9,142
418
105
1,820
5,929
2,266
527
24,584
15,395
9,189
24,584
2024
£
2,158
706
10,982
330
-
617
1,220
645
69
16,727
14,718
2,009
16,727

8 Management Committee

During the year, 5 trustees (2024: 2) were reimbursed £3,821 (2024: 1,449) for general expenses of the charity.

9 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Total - -

There were no employees whose annual remuneration was more than £60,000.

The Key Management Personnel of the Charity are the Management Committee.

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

Docusign Envelope ID: 7F518B17-BD4D-4A7F-98D6-AAF0FA9A8F5F

HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

11 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 May 2024 Incoming Resources Transfers At 30 April
resources expended 2025
£ £ £ £ £
Asda Community Fund 1,203 - (1,295) 92 -
Aldi Community Fund 34 - (45) 11 -
Corra Foundation 296 - - - 296
Big Lottery - Awards For All 1,485 - - - 1,485
West End Community Sports
Hub 40 - (53) 13 -
309 - - - 309
Tesco Tokens 30 - (86) 56 -
Dundee Partnership 624 360 (360) - 624
Scottish Hockey Community
Fund 435 500 (540) - 395
Junior Awards Raffle - 370 (491) 121 -
Corra - Make it Happen - 480 (480) - -
IB Murray - 500 (965) 465 -
Tesco Stronger Starts - 1,000 - - 1,000
Tesco Activity for All - 1,000 (675) - 325
Dundee Sports Dinner - 1,000 - - 1,000
DJ Martin - 1,000 (510) - 490
Lothian Trust - 3,500 (3,690) 190 -
4,456 9,710 (9,189) 948 5,925
Previous year: At 1 May 2023 Incoming Resources Transfers At 30 April
resources expended 2024
£ £ £ £ £
Asda Community Fund 1,536 - (333) - 1,203
Aldi Community Fund 34 - - - 34
Corra Foundation 506 - (210) - 296
Big Lottery - Awards For All 1,855 - (370) - 1,485
West End Community Sports
Hub 40 - - - 40
445 - (136) - 309
Tesco 425 - (395) - 30
Dundee Partnership 24 600 - - 624
SH Community Fund - 1,000 (565) - 435
4,865 1,600 2,009 - 4,456

Docusign Envelope ID: 7F518B17-BD4D-4A7F-98D6-AAF0FA9A8F5F

HARRIS ACADEMY FORMER PUPILS' HOCKEY CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

11 Restricted funds

(Continued)

Asda Community Fund - funding was received to buy new equipment to assist with coaching.

Aldi Community Fund - funding was received to buy new equipment to assist with coaching.

Corra Foundation - funding was received to purchase strips and to assist with the payment of coaching fees for youths,

Awards For All - funding was received to assist with the development of women's and girls hockey.

West End Community Sports Hub - funding was received to assist with kit and coaching fees.

Tesco Tokens - funding was received to purchase kit and sponsor awards evening

Dundee Partnership - funding was received to purchase kit and cover travel costs

Scottish Hockey Community Fund - funding was received to purchase kit and support youth development

Junior Awards Raffle - funding to support youth development

Corra - Make it Happen - funding to cover Lochee school clubs expenses

IB Murray - funding to support Girls and ladies groups

Tesco Stronger Starts - funding to support youth development

Tesco Activity for All - funding to cover Summer camp expenses

Dundee Sports Dinner - funding to support youth development

DJ Martin - funding to support youth development

Lothian Trust - funding to cover purchase of GK Equipment

12 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).