**REGISTERED CHARITY NUMBER: 050774** ## **REPORT OF THE TRUSTEES AND** **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **FOR** ## **ROSS COUNTY GIRLS & WOMEN** Goldwells Ltd 10 Knockbreck Street Tain Ross-Shire IV19 1BJ **ROSS COUNTY GIRLS & WOMEN** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024** |||**Page**|| |---|---|---|---| |**Report of the Trustees**||1|| |**Independent Examiner's Report**||2|| |**Statement of Financial Activities**||3|| |**Balance Sheet**||4|| |**Notes to the Financial Statements**|5|to|8| |**Detailed Statement of Financial Activities**||9|| **ROSS COUNTY GIRLS & WOMEN** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024** The trustees present their report with the financial statements of the charity for the year ended 31st December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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** ## **Objectives and aims** The club is established to pursue the following objective: The Public Participation in the sport of girls' football, hereinafter referred to as the 'sport'. In furtherance of this, the club will: a) Participation in the sport of girls' football, hereinafter referred to as the `sport' b) The organisation, management and development of girls' football for all members of the Club. c) Membership of appropriate leagues for the purpose of establishing regular competitive play for the club's representative teams d) The provision of training and playing facilities for its members. e) Promoting and maintaining the highest standards of technical competence and safety in the sport. f) Upholding the rules of the sport. g) Providing equal opportunities for successful participation by all section of the community. h) The promotion of the sport. ## **ACHIEVEMENTS AND PERFORMANCE** In 2024 the club expanded further with nearly 200 girls and women playing football. The club was again successful on the pitch as well and won the U14 Highland League Cup, the U18 North League and the U18 North League Cup. The Women's team also won the Highlands and Islands League and entered the Scottish pyramid system. Interest in the club and new admissions continue to grow. ## **FINANCIAL REVIEW** The Club made profits of £1,883 in the period to 31/12/2024 (2023: £5,170).The Club holds £23,624 of Unrestricted Funds at 31/12/2024 (2023: £21,741) which will be held for further investment in Girls and Womens football activities. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 050774 ## **Principal address** 24 Stagcroft Park Tain Ross-Shire IV19 1LU ## **Trustees** ## **Independent Examiner** Goldwells Ltd 10 Knockbreck Street Tain Ross-Shire IV19 1BJ > Approved by order of the board of trustees on ............................................. and signed on its behalf by: LIlO/LS Page 1 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROSS COUNTY GIRLS & WOMEN** I report on the accounts for the year ended 31st December 2024 set out on pages three to eight. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention. ## **Basis of the independent examiner's report** My examination was 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as 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 accounts. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention : - (1) which gives me reasonable cause to believe that, in any material respect, the requirements - to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and - to prepare accounts which accord with the accounting records and to 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 accounts to be reached. Goldwells Ltd 10 Knockbreck Street Tain Ross-Shire IV19 1BJ Date: ............................................. LIlO/LS Page 2 ## **ROSS COUNTY GIRLS & WOMEN** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024** |Unrestricted
Restricted
fund
fund
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
901
-
**Charitable activities**
Women & Girls Football
4,500
-
Other trading activities
2
27,189
-
**Total**
32,590
-
**EXPENDITURE ON**
**Charitable activities**
Women & Girls Football
30,707
-
**NET INCOME**
1,883
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
21,741
-
**TOTAL FUNDS CARRIED FORWARD**
23,624
-|2024
Total
funds
£
901
4,500
27,189
32,590
30,707
1,883
21,741
23,624|2023
Total
funds
£
348
13,543
17,189| |---|---|---| |||31,080| |||25,910| |||5,170
16,571| |||21,741| The notes form part of these financial statements Page 3 ## **ROSS COUNTY GIRLS & WOMEN** ## **BALANCE SHEET 31ST DECEMBER 2024** |Unrestricted
Restricted
fund
fund
Notes
£
£
**CURRENT ASSETS**
Cash at bank
24,272
-
**CREDITORS**
Amounts falling due within one year
5
(648)
-
**NET CURRENT ASSETS**
23,624
-
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
23,624
-
**NET ASSETS**
23,624
-
**FUNDS**
6
Unrestricted funds
**TOTAL FUNDS**|2024
Total
funds
£
24,272
(648)
23,624
23,624
23,624
23,624
23,624|2023
Total
funds
£
22,041
(300)
21,741
21,741
21,741
21,741
21,741| |---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: The notes form part of these financial statements Page 4 **ROSS COUNTY GIRLS & WOMEN** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. OTHER TRADING ACTIVITIES** |Fundraising events
Sponsorships
Competition Fees
Training Fees|2024
£
9,037
6,326
804
11,022
27,189|2023
£
4,124
4,969
156
7,940| |---|---|---| |||17,189| Page 5 continued... **ROSS COUNTY GIRLS & WOMEN** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31st December 2024 nor for the year ended 31st December 2023. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31st December 2024 nor for the year ended 31st December 2023. ## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |Unrestricted
Restricted
fund
fund
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
348
-
**Charitable activities**
Women & Girls Football
13,543
-
Other trading activities
17,189
-
**Total**
31,080
-
**EXPENDITURE ON**
**Charitable activities**
Women & Girls Football
25,910
-
**NET INCOME**
5,170
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
16,571
-
**TOTAL FUNDS CARRIED FORWARD**
21,741
-|Total
funds
£
348
13,543
17,189| |---|---| ||31,080| ||25,910| ||5,170
16,571| ||21,741| Page 6 continued... **ROSS COUNTY GIRLS & WOMEN** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||| |---|---|---| ||2024|2023| ||£|£| |Trade creditors|288|-| |Other creditors|360|300| ||648|300| |**MOVEMENT IN FUNDS**||| ||Net|| ||movement|At| |At 1.1.24|in funds|31.12.24| |£|£|£| |**Unrestricted funds**||| |Unrestricted
21,741|1,883|23,624| |**TOTAL FUNDS**
21,741|1,883|23,624| |Net movement in funds, included in the above are as follows:||| |Incoming|Resources|Movement| |resources|expended|in funds| |£|£|£| |**Unrestricted funds**||| |Unrestricted
32,590|(30,707)|1,883| |**TOTAL FUNDS**
32,590|(30,707)|1,883| |**Comparatives for movement in funds**||| ||Net|| ||movement|At| |At 1.1.23|in funds|31.12.23| |£|£|£| |**Unrestricted funds**||| |Unrestricted
16,571|5,170|21,741| |**TOTAL FUNDS**
16,571|5,170|21,741| |Comparative net movement in funds, included in the above are as follows:||| |Incoming|Resources|Movement| |resources|expended|in funds| |£|£|£| |**Unrestricted funds**||| |Unrestricted
31,080|(25,910)|5,170| |**TOTAL FUNDS**
31,080|(25,910)|5,170| ## **6. MOVEMENT IN FUNDS** continued... Page 7 **ROSS COUNTY GIRLS & WOMEN** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **6. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |||Net|| |---|---|---|---| |||movement|At| ||At 1.1.23|in funds|31.12.24| ||£|£|£| |**Unrestricted funds**|||| |Unrestricted|16,571|7,053|23,624| |**TOTAL FUNDS**|16,571|7,053|23,624| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |Unrestricted|63,670|(56,617)|7,053| |**TOTAL FUNDS**|63,670|(56,617)|7,053| ## **7. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31st December 2024. Page 8 **ROSS COUNTY GIRLS & WOMEN** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024** ||2024|2023| |---|---|---| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Gifts|1|-| |Donations|900|348| ||901|348| |**Other trading activities**||| |Fundraising events|9,037|4,124| |Sponsorships|6,326|4,969| |Competition Fees|804|156| |Training Fees|11,022|7,940| ||27,189|17,189| |**Charitable activities**||| |Grants|4,500|13,543| |**Total incoming resources**|32,590|31,080| |**EXPENDITURE**||| |**Charitable activities**||| |Advertising|295|1,937| |Strips & Kit|3,864|3,459| |Pitch Fees|9,266|5,188| |Referee Fees|1,973|1,065| |Awards & Prizes|1,593|1,223| |Subscriptions & Fees|4,032|4,103| |Training Courses|60|1,540| |Equipment Repairs & Renewals|3,249|1,248| |Food|-|75| |Team Trips & Transport|5,127|4,872| |Hire of Venue|900|900| ||30,359|25,610| |**Support costs**||| |**Governance costs**||| |Accountancy and legal fees|348|300| |Total resources expended|30,707|25,910| |**Net income**|1,883|5,170| This page does not form part of the statutory financial statements Page 9