North Queensferry Community Complex Report and Financial Statements For the year ended 31 March 2025
North Queensferry Community Complex
Report and Financial Statements
For the year ended 31 March 2025
| Contents | Pages |
|---|---|
| Trustees' Report | 1-3 |
| Independent Examiner's Report to the Trustees and Management Committee | 4 |
| Statement of Financial Activities and Income and Expenditure Account | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7-11 |
| Trustees | Principal address St Margaret Playing Fields Brock Street North Queensferry KY11 IJD Bankers Bank of Scotland Bothwell Street Dunfermline KY11 3AG Scottish charity number SC050448 Independent Examiner |
|---|---|
NORTH QUEENSFERRY COMMUNITY COMPLEX
Trustees’ Report
For the year ended 31 March 2025
The Trustees have pleasure in presenting their report for the year ended 31 March 2025.
Constitution
The North Queensferry Community Complex SCIO was registered on the 11[th] of September 2020 to replace the unincorporated charitable organisation, North Queensferry Community Centre, which had run the Community Centre since the 1950s. The assets of the old organisation were transferred, and it was closed down at the end of March 2021. The Constitution of North Queensferry Community Complex was amended on 20[th] September 2021 to change some procedural matters. The Charitable Purposes and Powers remain the same. These changes were accepted by OSCR.
Objectives
The Organisation’s principal objective is to develop, promote and provide facilities to the community generally to enable opportunities to participate in sports and other leisure pursuits.
Review of activities
The year to March 2025 saw continued success in hiring out our rooms together with some successful grant applications. The Complex also has a Service Level Agreement (“SLA”) with Fife Council to provide a number of services under three broad areas. We are pleased to report that we met our obligations under in each area:
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Maintain, manage and develop a voluntary Community Centre in the local area which provides an appropriate venue to deliver community learning opportunities and contributes to the social and cultural life of the area.
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We have facilitated a regular youth club, toddlers’ group and multiple sports groups using the MUGA
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Adult Learning Opportunities – raising standards of achievement for adults through community-based Adult Learning opportunities.
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We have contributed to an Adult Learning consultation and facilitated several different Adult Learning groups and courses
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Community Capacity Building – Developing the capacity of individuals and groups to take action and make a difference in their communities.
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We have supported many community groups to use the Complex facilities and contributed significantly to the Local Action Plan
This year we focussed on running or assisting community events and had a number of successful events such as.
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3 pop-up pubs
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Eurovision night
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Village show
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Community Café
Special mention to David Shields who was the driving force behind the installation of our solar panels and battery storage which will significantly reduce our electricity bills as well as contributing to a greener source of energy.
The Committee continues to work closely with Fife Council, and particularly , who gives valuable assistance to the members and the Trustees.
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NORTH QUEENSFERRY COMMUNITY COMPLEX
Reserves Policy
The Trustees have identified a minimum requirement of £20,000 representing approximately 1 year’s core running costs (including PAYE caretaker staff costs) and the terms included in the lease of the ground from Fife Council. The total unrestricted reserves of the charity as at 31 March 2025 were £38,293 (2024 - £36,139). However, it is our readily accessible reserves we need to ensure meets our requirements. It is unlikely that much cash could be raised from the sale of our fixed assets, therefore, to arrive at the readily accessible reserves we must deduct the value of these fixed assets. As at 31 March 2025 our readily accessible reserves were £26,424 (2024 - £23,279) which satisfies the requirements. The main reason for the decrease in Reserves is the much needed refurbished of the gents’ toilets.
Financial information
The overall deficit for the year is £33,533 (2024 – surplus £26,684), as stated in the statement of financial activities and income and expenditure account on page 5.
On top of our annual grant of £14,129 from Fife Council we spent the £40,000 from Fife Council Recovery Fund that we received last year. This was used on the installation of solar panels and the refurbishment of a rental room. The £10,000 grant from Fife Council for the refurbishment of the Playpark that we received last year has not yet been utilised.
Income from hires was £22,756 largely in line with last year (£21,997). Dog training classes brought in £8,769. Private party rentals were £1,325 this year, MUGA hires £1,723 down from last year £2,582. Our regular hires remain the same as last year (Art Group, Pilates, Yoga, Arts & Crafts, Toddlers & Rugby Tots).
Rental income was £4,150 similar to last year (£4,500).
Expenditure was £81,366 up from £70,267 last year. This includes the spend of the Recovery Fund grant (£40,000) received last year.
Expenditure, other than the spend on grants and ‘one-offs’ was ‘business as usual’ and is detailed in note 3 to the accounts. Our biggest costs are Repairs and Maintenance (£43,214), Staffing (£22,096), Electricity (£4,220) and Insurance (£2,722).
The financial statements have been prepared in accordance with current statutory requirements.
Risk management
The Trustees continue to monitor and assess the major risks to which they and the Charity is exposed, in particular to those related to the operations and financing of the organisation and are satisfied that systems are in place to mitigate its exposure to the major risks.
Taxation
The organisation is a charity and is recognised as such by the Inland Revenue for taxation purposes. Consequently, there is no liability to taxation on any of its income.
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NORTH QUEENSFERRY COMMUNITY COMPLEX
Trustee’s responsibilities
The law applicable to charities in Scotland requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the end of the year and of its financial activities during the year then ended. In preparing those financial statements, the Trustees are required to select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charity Accounts (Scotland) Regulations 2006. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.
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NORTH QUEENSFERRY COMMUNITY COMPLEX
Independent Examiner' Report to the Trustees and the Members on the Unaudited Financial
Statements
For the year ended 31 March 2025
I report on the financial statements of the charity for the year ended 31 March 2025 which are set out on pages 5 to 11.
Respective responsibilities of the Trustees and Independent Examiner
As described on page 2 the members of the Trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The management committee consider that the audit requirement of Regulation 10 (1) (a) of the 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 Charities Accounts (Scotland) Regulations 2006. 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 accounts, and seeks explanations from the management committee 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 the course of my examination, no matter has come to my attention.
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1 which give me cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare financial statements 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 opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
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NORTH QUEENSFERRY COMMUNITY COMPLEX
Statement of Financial Activities and Income and Expenditure Account
For the year ended 31 March 2025
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| Notes | General Funds |
Designated Funds |
Restricted Funds |
Total Funds | Total Funds | |
| £ | £ | £ | £ | £ | ||
| Incoming Resources | ||||||
| Donations and subscriptions | 100 | 4,235 | 4,335 | 93 | ||
| Fundraising events | - | |||||
| Grants | 2 | 14,129 | 14,129 | 70,306 | ||
| Interest Income | 723 | 205 | 928 | 212 | ||
| Rents | 4,150 | 4,150 | 4,500 | |||
| Incoming resources from the operating activities of the charity in furtherance of the objectives |
||||||
| Hires | 22,756 | 22,756 | 21,997 | |||
| Other (Café, pop Up Pub, ScrapMetal) |
2,613 | 221 | 2,834 | 833 | ||
| Total Incoming Resources | 44,471 | 4,661 | 49,132 | 97,941 | ||
| Resources expended | ||||||
| Charitable expenditure | 4 | 220 | 220 | - | ||
| - Activities in furtherance of the Charity’s objectives |
3 | 41,107 | 40,348 | 81,455 | 70,267 | |
| Depreciation | 6 | 990 | 990 | 990 | ||
| Total resources expended | 42,317 | 40,348 | 82,665 | 71,257 | ||
| Net movement in funds before transfers |
2,154 | (35,687) | (33,533) | 26,684 | ||
| Transfers between funds | ||||||
| Fund balances b/f 1 April 2024 |
36,139 | 50,720 | 86,859 | 60,175 | ||
| Fund balances c/f at 31 March 2025 |
38,293 | 15,033 | 53,326 | 86,859 |
There were no recognised gains or losses other than as shown above. The Youth Club & NQ Primary School use our facility free of charge with any donated income from them retained and utilised for their future activities. Results for the year relate in their entirety to ongoing activities of the Charity.
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NORTH QUEENSFERRY COMMUNITY COMPLEX
Balance Sheet as at 31 March 2025
| Balance Sheet | Notes | 2025 | 2025 | 2024 | 2024 |
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Tangible Fixed assets | 6 | 11,869 | 12,859 | ||
| Current Assets | |||||
| Debtors | 7 | 859 | 1,671 | ||
| Bank Account | 43,085 | 74,505 | |||
| Cash in hand | 38 | 28 | |||
| 43,982 | 76,204 | ||||
| Current liabilities | |||||
| Creditors and accruals | 8 | (2,525) | (2,204) | ||
| Net Current assets | 41,457 | 74,000 | |||
| Total Net Assets | 53,326 | 86,859 | |||
| Funds | |||||
| Restricted funds | 9 | 15,033 | 50,720 | ||
| Unrestricted funds | 10 | 38,293 | 36,139 | ||
| Total Funds | 53,326 | 86,859 |
The notes on pages 7 to 11 form part of these financial statements
Approved by the Trustees on the 18[th] September 2025 and signed on their behalf by:
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NORTH QUEENSFERRY COMMUNITY COMPLEX
Notes to the Financial Statements
1. Accounting policies
Basis of accounting
The financial statements have been prepared under the historical cost convention in accordance with applicable accounting standards and the provisions of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990, the Charities Accounts (Scotland) Regulations 2006 and the Statement of Recommended Practice 'Accounting and Reporting by Charities'.
Grant income
Grant income is credited to the income and expenditure account in the period to which it relates.
Membership fees
In the year to 31 March 2025 there was no charge for membership. In accordance with the Constitution, the membership rates are reviewed from time to time and are set by the Trustees.
Donations
Donations are accounted for in the year in which they are received.
Expenditure
Expenditure is charged against revenue in the year in which it is incurred. Where possible, expenditure is attributed directly to the function to which they relate.
Depreciation of fixed assets
Depreciation is provided at the following annual rates in order to write off each tangible fixed asset over its useful life:
Fixtures, Fittings & Equipment 25% on cost Building 4% on cost
Restricted funds
Restricted funds are subject to specific restrictions imposed by the donor. Funds are credited to Income and Expenditure in the year of receipt.
Designated funds
The management committee decide as and when unrestricted funds are designated for specific purposes.
VAT
The Community Centre is not registered for VAT and accordingly expenditure includes VAT where appropriate
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NORTH QUEENSFERRY COMMUNITY COMPLEX
| 2 | Grant income | 2025 | 2024 |
|---|---|---|---|
| Fife Council — Recurring Grant | 14,129 | 13,717 | |
| Fife Council – Small Sparks | - | 300 | |
| Fife Council – Summer food bags | - | 739 | |
| Lottery Fund | - | 4,800 | |
| Woodward Crafts | - | 750 | |
| Fife Council – Recovery Fund | - | 40,000 | |
| Fife Council – Playpark Fund | - | 10,000 | |
| Total | 14,129 | 70,306 |
Other than our Fife Council recurring grant all grants from 2024 were one-off grants.
| 3 | Expenditure | 2025 | Unrestricted | Designated | Restricted | 2024 |
|---|---|---|---|---|---|---|
| Total | £ | £ | £ | Total | ||
| Staff costs (note 5) | 22,096 | 22,096 | 27,165 | |||
| Rent and Waste | 768 | 768 | 1,103 | |||
| Insurance | 2,722 | 2,722 | 2,663 | |||
| Heat and Light | 4,220 | 4,220 | 4,656 | |||
| Repairs and maintenance | 43,214 | 2,993 | 40,221 | 23,168 | ||
| Training | - | 72 | ||||
| Bank Charges/Stripe | 69 | 69 | 95 | |||
| Telephone | 844 | 844 | 904 | |||
| Equipment & licences | 1,764 | 1,764 | 1,875 | |||
| Cleaning | 631 | 631 | 660 | |||
| Professional fees | 712 | 712 | 753 | |||
| MUGA maintenance | 556 | 556 | 936 | |||
| Café/Lunch boxes | 5 | 5 | 943 | |||
| Newsletter costs | - | 624 |
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NORTH QUEENSFERRY COMMUNITY COMPLEX
| Lottery Events – Coronation tea, ceilidh,Eurovision etc |
4,326 | |||||
|---|---|---|---|---|---|---|
| Other incl. food grant | 263 | 136 | 127 | 324 | ||
| Pop Up Bar Cost | 2,126 | 2,126 | ||||
| Bad Debt Write-off | 1,465 | 1,465 | ||||
| Total | 81,455 | 41,107 | - | 40,348 | 70,267 |
Repairs and Maintenance – most of the non ‘business as usual’ spend was on the installation of solar panels - £22,948 and on the refurbishment of a rental room
Equipment and licences – this includes our entertainment license, music license and alarm test report.
Bad Debts – include £850 of rent from last year and £450 from this year plus other smaller MUGA debtors.
| 4 | Donations to other Groups/Charities | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Playpark | 220 | - | |
| Total | 220 | - |
| 5 | Staff costs and Numbers | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Gross salaries incl. National Insurance and Pension costs |
22,096 | 27,165 |
| Number | Number | |
|---|---|---|
| Average number of employees duringtheyear | 2 | 2 |
| Average number of Volunteers duringtheyear | 0 | 0 |
None of the Trustees received remuneration during the year (2024 — nil).
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NORTH QUEENSFERRY COMMUNITY COMPLEX
| 6 | Tangible fixed assets | Building | Equipment | Furniture & Fittings |
Total |
|---|---|---|---|---|---|
| Cost | £ | £ | £ | £ | |
| At 1 April 2024 | 24,739 | 6,975 | 19,526 | 51,240 | |
| Additions during the year | - | - | - | - | |
| Disposals during the year | - | - | - | - | |
| As at 31 March 2025 | 24,739 | 6,975 | 19,526 | 51,240 | |
| Depreciation | |||||
| As at 1 April 2024 | 11,880 | 6,975 | 19,526 | 38,381 | |
| Disposal during the year | - | - | - | - | |
| Charge for the year | 990 | - | - | 990 | |
| As at 31 March 2024 | 12,870 | 6,975 | 19,526 | 39,371 | |
| Net Book Value | |||||
| As at 31 March 2025 | 11,869 | - | - | 11,869 | |
| As at 31 March 2024 | 12,859 | - | - | 12,859 |
| 7 | Debtors | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Accrued Income | 859 | 671 | |
| Rent | - | 1,000 | |
| Total | 859 | 1,671 |
The accrued income relates to invoices for ‘hires’ which were not received until after the financial year end. The rent debt - £850 of this was written off this year in agreement with the Trustees (following unsuccessful efforts to collect).
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NORTH QUEENSFERRY COMMUNITY COMPLEX
| 8 | Creditors and accruals | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Accruals & Deferred Income | 2,431 | 2,204 | |
| Social Security and other Taxes | 94 | ||
| Total | 2,525 | 2,204 |
The deferred income relates to rent payments we received in advance (£931). Accruals – electricity unbilled at the year end – now paid.
| 9 | Restricted funds | Balance as at 01/04/2024 |
Incoming Resources |
Resources expended locally |
Transfers | Balance as at 31/03/2025 |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| Playpark Fund | 10,000 | 4,440 | 14,440 | |||
| Fife Council - RecoveryFund |
40,000 | 221 | (40,221) | 0 | ||
| Woodward Craft | 0 | |||||
| Fife Council – Adult Learning |
720 | (127) | 593 | |||
| Total | 50,720 | 4,661 | (40,348) | - | 15,033 |
Playpark Fund – this will be utilised in 2025/26.
Fife Council Recovery Fund – used for the installation of solar panels and the refurbishment of a rental room.
| 10 | Unrestricted funds | Balance as at 01/04/2024 |
Incoming Resources |
Resources Expended Locally |
Transfers | Balance as at 31/03/2025 |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| General fund | 36,139 | 44,471 | (42,317) | 38,293 | ||
| Total | 36,139 | 44,471 | (42,317) | - | 38,293 |
11. Operating Leases
The Charity has no commitments under operating lease agreements.
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