Rossvale Community Football Club Financial Statements for the year ended 31 December 2025 Scottish Charity Number: SC050687
Rossvale Community Football Club Reference and Admlnlstratlon Information Charity Name.. Charity Registration No: Contact Address". Rossvale Community Football Club SC050687 5 Meams Way. Bishopbriggs, G64 1AF Trustees in the pgriod undgr T•view James Band Erin Brodie lan Grey Ann Marie Quinn John Fowler Neil Sillars Pauline Home Current trustees James Band Erin Brodig lan Grey Ann Marie Quinn John Fowler Neil Sillars Pauline Horne Independent Examlner Kilpalrick Accounting 172 Cumbemauld Road Chryston Glasgow G69 9NB
Rossvale Comrnunity Football Club Structure, Governance and Management Goveming Oocurnenl Rossvale Community Football Club is constituted as a Scottish Chartlable Incorporated Organisalion {SCIO) and is administered by the Constitution of Rossvale Community Football Club. Recruitment and Appointment of Trustees and Organisational Structuro The Trustees operate within a Two-tier Constitution, with a Board of Trustees and an Executive Committee. The Trustees are self-appointed. Potential Trustees are identified and discussed with the other Trustees and a decision is tsken lo invite them onto the board if there is a majority- Objectives and Activities The objectives of Rossvale Community Football Club are to serve the Community and individuals: by fostering and promoting educational, health, social, and life skills,. by working directly and laterally with peer organisations in these fields., and by using sport (specifically football), exercise and leisure activities, to achieve the charitable purposes Advancement of Education., Advancement of Community Development,. The relief of those in Need by reason of Age, 111-Health, Disability, Financial Hardship or other Disadvantage- Advancement of Public Participation in Sport. The Provision of Recreational Facilities.
Rossvale Community Football Club Achievements and Perfonnance Season 202512026 During the 202512026 season. Rossvale Community Football Club continued lo strengthen ils position as a key community charity in East Dunbartonshire and Greater Glasgow. Building on the foundations laid IT) previous years, the Club expanded its programmes, deepened its community impact, and enhanced th8 quality of provision across all age groups and sections. The Scottish Football Association again recognised the significant social value generated by the Club, reaffirming that Rossvale contributes an estimated £3 million per annum lo the local community. This v8luation refleGls the Club's ongoing work in improving physical and mental health, reducing anti-social behaviour, increasing social cohesion, and providing safe, structured environments for children. young people, and adults. Membprshlp Growth & Volunteer Development The Charivs membership continued to grow steadily, reaching over 1,350 reglstered players and volunteers during tre season. This reflects both the increasing demand for accessible community foolb811 and the Club's commitment to managed. sustainable expansion. Volunteer recruitment and retention remained strong. supported by new training opportunities and improved safeguarding and wellbeing support. Walking Football Expansion Our Over 50s Mèn'5 Walking Football and Over 40s Women's Walking Football sections experienced another year of strong participation and visibility. Both groups expanded their weekly sessions, took part in regional festivals, and welcomed new members seeking low-impact physical activity, social conneclion, and improved wellbeing. These programmes continue to be among the most impacttsjl in t8S of health outcomes for older adults. Youth & School Engaggmgnt The Dropln School Programme conUnued to operate successfully, provlding a safe, structured football environment for younger children during oul-of-school hours. Participation increased again this year, wth more local schools engaging with the initiative. The programme remains a vital eady-intervention tool, supporting positive behaviour, confidence building, and physical activity for children aged >12. All members continued to benefft from free access to physiotherapy support, ensuring injury prevention, eady treatmenl, and improved long-tem health outcomes for players across the Club.
Rossvale Community Football Club Achlevements and Perfomiance (continued} Growth of Girls, & Women's Football The Club's Senlor Women's Team continued lo be a major driver of growth in Ihe female game. Their success on and off the pitch has contributed lo Rossval8 maintaining one of the largest and fastest-growing farnalg sections In Scotland. This season saw increased participation at all age levels, enhanced coaching provision. and improved pathways from youth to senior football. The women's section remains central lo the Club's commitment lo equality, inclusion. and opportunity. Communlty Impact & New Inltlatlves Throughout Ihe season, the Charity delivered a range of communty-focused initiatives. induding: Mental heatth and wellbeing support sessions for young people Additional recreational foolball opportunllleg for children not engaged in compelitive teams New partnerships with local organisations to support families facing finandal hardship Enhanced coach education and safeguarding training These initiatives strengthened the Club's role as a community anchor organisation, supporting not only football development but also wider social needs. Looklng Ahead The 202512026 season marked another year of meaningful progress for Rossval& Community Football Club. The Charity remains committed to: Sustainable growth across all sections Increasing access to footba51 for under-represented groups Strengthening community partnerships Enhancing Ihe quality and safety of all programmes Continuing lo deliver measurable social value for the local area Rossvale enters the 202612027 season with Strong momentum, a growing membership. and a clear c(rtnmilment to delivering positive, long-term impact for the community it serves.
Rossvale Community Football Club Statement of Trustees, Responsibilities Statoment of Trustees, Responsibilitie$ Charity law requires the truslegs of th8 Charity to prepare financial slalemenls for each financi81 year which give a true and fair view of the Charity's financial activities during the year and ils financial position at the end of the year. In preparing the financial statements the members should follow best practice and.. select suitable accounting policies and apply them consistently. make judgements and estimates that are reasonable and prudent-, follow applicable accounting standards and the Charities SORP, disclosing and explaining any departures in the financial statements- and prepare the financial statements on a going concern basis unless il is inappropriate to assume that the Charity will continue in operation. The trustees are responsible for keeping accounting records which are such as to disclose, with reasonable accuracy. the financial position of the Charity at any time, and to enable them as members to ensure that the financial statements comply with the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotland} regulations 2006. They are also responsible for safeguarding the Charity's assets, and hence for taking reasonable steps for the prevention and detection of Fraud and other irregularities. Approved by the trustees and signed on their behaif on 11 May 2026. Ian Grey. Tnjstee James Band, Trustee
Rossvale Community Football Club SC050687 Indepondent Examlner's Report to thè Trustees I report on the accounts of the charity for the year ended 31 December 2025 which are set out on the following pages. Respective rgspon$lblllt5os of trustees and examlner The charity's trustees are responsible for the preparation of the accoLJnls in accordance with the terms of the Charities and Trustee Investment IScoUand} Act 2005 and the Charities Accounts (Scotlandl regulations 2006. The charity trustees wnsider Ihatthe audit requirement of Regulation 1011} lal to {¢) of the Accounts Regulations does not apply.11 is my responsibility lo examine the accounts as required under section 44111 Icl of the Act and to 8tst& whether particular matters have come to my attention. Basis of independent examlner's statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scollandl Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts preser¢ted with those records. 11 also indudes consideration of any unusual Stems or disclosures in the accounts and seeking explanations from the trustees conceming any such matters. The proureS undertaken do not provide all thg evidence that would be required in an audll, and consequently I do not express an audit opinlon on the view 9iven by thg accounts. Independent examiner's statement In the course of my examination. no matter has come to my attention.. which gives me reasonable causa to belleve that In any Mateal respect the requirements.. to keep accounting records in accA)rdance with Section 4411) lal of the 2005 Act and Regulation 4 of the 2006 AGcounls regulalions, and to prepare accounts which accord with the accounting records and comply wlth 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 th unts lo be reached. Kenneth Kilpalrick ACCA Kilpatrick A¢¢ounting 172 Cumbemauld Road Chryston Glasgow G69 9NB 11 May 2026
Rossvale Communlty Football Club Statement of Financial Actlvltles for the year ended 31 December 2025 Year ended 31 December 2025 Unrestricted Restrlcted Total Funds Funds Funds YIE 3111212024 Total Funds Note Incomln Resources Incoming resources from generated funds Donations 394,718 7,950 402,668 380,152 Total Incomlng Resources 7 950 402,668 380,152 Resources Ex Bnded Costs of generating funds Charitable activities Governance costs 9.113 401.768 9,113 7.950 409,718 10,105 357,763 Total Resources Expendod 410,881 7,950 418,831 367,868 Net incoming l {outgoing} resour¢es for the year before transfers Transfers made between funds 116.1631 0 [16,1631 12,284 Net incoming l {outgoing) resources before other recognised gains and (losses) Gain I Iloss) on revaluation of investments Gain I (loss) on disposal of equipment Net movement in funds 116,1631 0 116,1631 12,284 16,163 16,163 12,284 Totsl funds brought fopmard 34,323 34,323 22,039 Total funds carrled forward 18,160 18,160 34.323
Rossvale Community Football Club Balance Sheet at 31 December 2025 31 Decomber 2025 31 December 2024 Note Current Assets Computer equipment Debtors Bank 343 2,400 36,169 38,912 810 2,356 41,358 44,523 Creditors Amounts falling due within one year 20,752 10,200 Net Current Assets 18,160 34,323 Net Assets 18,160 34.323 UnrestriGted Funds General funds 18,160 34.323 Rèstrictod Funds Restrictèd Funds Tolal Funds 18.160 34,323 The acLounts We appr()ved by the Tnjstees on 11 May 2026. Fora d on behalf of the Trustees lan Grey James Band
Rossvale Comrnunity Football Club Accounting Policies The principal accounting policies are set out below. The charity has adopted the requirements ofthe Statement of Recommended Practice= Accounting and reporting by Charities (issued February 2005). Due to the level of income. the accounts have been ppared on an accruals, basis rather than an income and expenditure basis. Basls of preparatlon The accounts have been prepared in accordan with applicable accounting standards and under the historical cost convention, in accordance with the Charities and trustee Investment (Scotland) Act 2005. The Charities Accounts (Scotland) regulations 2006. and the Statemenl of Recommended Practice.. AccountiTig and Reporting by Charlties {20051. Funds Funds are classified as either restricted funds or unrestricted funds, defined as follows. Restricted funds are funds subject to specific requirements as lo th8ir use which rnay be declared by the donor or with their authority or created through legal processes, but still within the wider object of the charity. Unrestricted fund5 are expendable at the discretion of the trustees in the furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked al the discretion of the trustees for a partlcular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally reslricl the Irust88s' discretion to apply the fund. Incomlng resources All donations and gifts are included within incoming resources undereither unrestricted or restricted funds according to the terms under which the donation is made and when the amount is reived. Donations and gifts in kind are brought into the accounts at their market value to the charity. Resources expended ExnditUre is r&rgnISed on an accruals, basis as the liability is incurred. 10
Rossvale Comrnunity Football Club Accounting Policies (continued) Taxatlon Rossvale Community Football Club is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT. 11
Rossvale Community Football Club Notes to the Flnanclal Statements for the year ended 31 December 2025 Unrestrlcted Restrlcted Total 2025 202S 2025 2024 1. Analysis of Donations Membership fees Sponsorship Grants Tax recovered on Gtft Aid Fundraising Events SWPL league & cup fees 307,009 15,108 307,009 295,134 15,108 24,082 7,950 10.117 30,825 30,709 16,467 19.175 15,283 935 10,026 7,950 30,825 16,467 15,283 10.026 394 718 7 950 402,668 380,152 12
Rossvale Community Football Club Notes to the Financial Statements for the year ended 31 December 2025 2. Analysls of Payments Unrestricted Restricted Total 2025 2025 2025 Total 2024 Costs of Generating Funds My Club Hub- payment platromi 9,113 9,113 9,113 10,105 9,113 10,105 Charitable Activities Lets ScotlSsh Youth Football Association Team kits & equipment Coaches & referees Tournaments & festivals League fees Physiotherapy Fundraising costs Insurance Administrative expenses Accountancy Bookkeeping Medical expenses First ald Sundry expenses Bank charges Computer equipment depreciation VEO (subscription) 262,063 450 43.933 37,596 14,782 7,414 7,509 7,095 3,112 10,264 1,500 262,063 224,948 450 960 43.933 48,063 37.596 23.642 14,782 13,448 7,414 3,226 7,509 9,479 7,095 13,331 3,112 2,982 7,950 18,214 8,175 1,500 3.012 3,941 3,360 740 230 297 466 956 3,360 740 230 297 466 956 407 1.500 184 466 401768 7,950 409,718 357 763 13
Rossvale Community Football Club Notes to the Financial Statements for the year ended 31 December 2025 3. Trustee Remuneration and Related Party Transactlons No remuneration was paid to any of the Trustees and there were no related party transactions in the period under review or the preceding period. 4. Staff costs and numbers The charity did not employ staff in the period under review or the preceding period. 5. Tangible Fixed Assets Computer equlp Totsl Cost At 1 January 2025 Additions Disposals At 31 December 2025 1,399 1,399 1,399 1,399 Accumulated Depreciatlon At 1 January 2025 Charge for year Eliminated on disposals At 31 December 2025 589 466 589 466 1,056 1056 Net Book Value At 31 December 2025 343 343 At 31 December 2024 810 810 6. Debtors 2025 2024 Tax recoverable on Grft Aid 2400 2400 2356 2356 14
Rossvale Community Football Club Notes to the Financial Statements for the year ended 31 December 2025 7. Credltors." Arnounts falllng due wlthln one year 2025 2024 Accrued expenses 20752 10200 20752 10200 8. Movements in funds 1 January 2025 31 Decembgr 2025 Receipts Payments Transfers Restricted Funds Grants 7950 [7.950] Total Restricted Funds 7950 7,950 Unrostricted Funds General Fund 34323 394,718 1410,8811 18160 Total Unrestricted Funds 34323 394718 410 881 18160 Total Funds 34323 402668 418,831 18160 9. Bank Accounts Hold At 31 December 2025 At 31 December 2024 Current Account 36,169 41,358 36,169 10. Financial Review The accounts show a net movement in funds of negative £16,163 for the year on an accruals basis {2024'. surplus £12,284)- Total income grew to £402,668 {2024- £380,152), driven by continLted growth in membership subscriptions, increased club fee collections through MyClubHub. and outstanding prize money and league distributions rereived from the SWPL in respect of the Women's first team. Let invoices remained the largest single area of expenditure at £262,063 12024: £224,948), reflecting expanded pitch usage across the growing club. The Club's closing bank balance of £36,16912024-. £41,358} remains a sound re88rve as the Club continues to grow and meet its fin8nci81 responsiblllties. 15
Rossvale Community Football Club Notes to the Financlal Statements for the year ended 31 December 2025 11. Donated facllltles and servlces None We given during this period. 16