TASS COMMUNITY SPORTS (SCIO) TRUSTEES' REPORT
AND
STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 MAY 2025
SCOTTISH CHARITY NO. SC051027
TASS COMMUNITY SPORTS (SCIO)
CHARITY INFORMATION
Trustees
Listed on Trustees Report
Charity Number
SC051027
Principal Address a independent Examiner Po JRD LLP Chartered Accountants 11 Portland Road Kilmarnock KA1 2BT
Bank
Royal Bank of Scotland pic 69 High Street Irvine KA12 OAL
TASS COMMUNITY SPORT (SCIO)
CONTENTS
| Page | |
|---|---|
| Trustees’ Report | 1- ill |
| Independent Examiner's Report | 1 |
| Receipts and PaymentsAccount | 2 |
| Statement of Balances | 3 |
| NotestotheAccounts | 4 |
TASS COMMUNITY SPORTS (SCIO) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2025
The Trustees present their report and independently examined accounts for the year ended 31 May 2025. We note that the charity was dormant throughout the previous financial year.
Legal and Administrative Information
Constitution
A copy of the constitution, which deals with the appointment and termination of Trustees among other matters, is available from the Club Secretary by emailing secretary @tassthistlefc.co.uk.
Trustees
The SCIO is governed by a Board of independent volunteer Trustees many of whom previously served as Trustees of the unincorporated charity. The following Trustees served during the year, unless otherwise noted:
GE s2c'y died on 10 November 2024.
There were no transactions during the year between the organisation and a related party of any Trustee.
ieee: JRD LLP was appointed as Independent Examiner of these accounts during April 2025.
Structure, Governance and Management
Recruitment and Appointment of Trustees
Trustees can be appointed at any time during the year in accordance with the constitution.
Induction and Training of Trustees
All current Trustees, and those who served during the year, have been involved with the SCIO since its incorporation and also with the previous related charity (see below). A formal induction and training process is being developed in respect of potential new Trustees.
Organisational Structure
The SCIO was incorporated on 9 June 2021 but was not fully active until June 2023 when Club memberships started being paid and collected through the Stripe system. The SCIO's primary activities were previously carried out by a related charity, TASS Thistle Football Club (SC040433), which is in the process of being wound up.
Following the AGM during October 2024, a new management committee was established to assist the Trustees. The committee members are not regarded as Trustees of the SCIO.
The SCIO carries out its charitable activities primarily through a number of youth football teams which, although operate independently, memberships are paid directly to the SCIO. The SCIO therefore controls the income and expenditure of the teams (with the exception of some minor adhoc event fundraising).
I
TASS COMMUNITY SPORTS (SCIO)
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2025
Financial Review
Reserves Policy
Although a separate bank reserve account is maintained, this primarily represents a designated development fund which was partly utilised during the year in relation to the Ardeer land purchase. Following this spend, and further spend in the 2024/25 financial year, there is £5,005 left in reserve at 31 May 2025. A formal reserves policy is under review by the current Trustees.
Review of Financial Year
The receipts and payments account at page 2 of the accounts showsa deficit of payments over receipts of £12,740 (2024 - £33,883). This deficit is after the purchase of capital equipment (ride-on mower and containers) totalling £11,351 and a one-off energy connection bill of £3,200. The result for the year without these capital costs would have been a small surplus of £2,081. The total funds held by the SCIO at 31 May 2025 were £21,332. Details of funds held are shown at note 4 to the financial statements.
Objectives and Activities
Objectives
Our purposes, as recorded in our constitution, are to promote the advancement of public participation in sport, principally football, the provision of recreational facilities for the benefit of children and young people of Ardrossan, Saltcoats and Stevenston and to promote and fundraise for those purposes.
Significant Activities
-
The land at Ardeer was purchased by the SCIO during April 2024, partly funded by a grant with the balance from the development fund (discounted price under the CAT scheme).
-
- New equipment was purchased for the facility.
Future Plans
As noted above, the SCIO has continued with its development plans at the Ardeer site (further related asset purchases). In addition, a management committee has been formed to assist the Trustees.
ll
TASS COMMUNITY SPORTS (SCIO)
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MAY 2025
Trustees Responsibilities
The Trustees are responsible for keeping 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 Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the provisions of the charity's constitution. 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.
Approved by the Trustees on 19 February 2026 and signed on their behalf by:
Trustee
It
TASS COMMUNITY SPORTS (SCIO)
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF TASS COMMUNITY SPORTS (SCIO)
| report on the accounts of the charity for the year ended 31 May, 2025 which are set out on pages 2 to 4.
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. The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of 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 comply with Regulation 9 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.
Other Matters
Since the year-end accounting date, as a result of the unfortunate and sudden death of a Trustee, the number of Trustees since 10 November 2024 has been two. This is a breach of both the SCIO Regulations and the charity's constitution.
Chartered Accountant (ICAS)
JRD LLP Chartered Accountants 11 Portland Road Kilmarnock KA1 2BT
19 February 2026
1
TASS COMMUNITY SPORT (SCIO)
RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 MAY 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Notes | £ £ |
£ £ |
|
| Receipts | 4 | ||
| Memberships | 73,486 | 82,971 | |
| Fundraising | 11,710 | 16,320 | |
| Grants and Donations | - | 2,000 | |
| Girls Kit/Strip | 1,177 | 1,117 | |
| Boys Kit/Srip | 760 | 1,800 | |
| Bank Interest | 193 | 174 | |
| Transferfrom former Charity | - | 28,502 | |
| 87,326 | 132,884 | ||
| Payments | 4 | ||
| Pitch Hire | 38,433 | 37,570 | |
| ArdeerGrass Cutting | 4,064 | 10,722 | |
| ArdeerGround/Maintenance | 5,162 | 6,507 | |
| Ardeer Building Costs/Utilities | 18,432 | - | |
| Referees Fees | 6,350 | 3,453 | |
| Kit/Strip | 15,660 | 13,129 | |
| Balls/Equipment | 5,290 | 3,561 | |
| Courses/SFA/First Aid | 465 | 1,800 | |
| Tournaments/Game Fees | 1,367 | 14,946 | |
| League Fees | 3,107 | 3,085 | |
| Trophies | 798 | 836 | |
| Hospitality | 938 | 567 | |
| CoerverCoaching | - | 2,825 | |
| 100,066 | 99,001 | ||
| Excessof(Payments)/Receipts foryear | (12,740) | 33,883 | |
| Cash & Bank Balances broughtforward | 34,072 | 189 | |
| Excess ofReceipts/(Payments) foryear | (12,740) | 33,883 | |
| Cash &Bank Balances carried forward | 21,332 ———S———— |
34,072 ————== aos |
2
TASS COMMUNITY SPORTS (SCIO)
STATEMENT OF BALANCES AS AT 31 MAY 2025
| Notes | 2025 | 2024 | |
|---|---|---|---|
| £ | £ | ||
| Fixed Assets | |||
| Playing Fields | §,231 | 4,680 | |
| Equipment | 6,027 | 1,827 | |
| Containers | 6,600 | - | |
| 17,858 | 6,507 | ||
| Debtors | eT | —___ | |
| Bank and Cash Balances | |||
| CurrentAccount | 16,328 | 12,973 | |
| Reserve Account | 5,005 | 21,099 | |
| 21,333 | 34,072 | ||
| Liabilities | |||
| independent Examiner's fees | 600 | 600 | |
| 600 | 600 | ||
| Funds | 4 | ||
| Restricted Funds | - | - | |
| Unrestricted Funds | 21,333 | 34,072 | |
| 21,333 ————— |
34,072 ——————SXSXSXS |
Approved on behalf of the Trustees on 19 February 2026 by:
Trustee
3
TASS COMMUNITY SPORT (SCIO)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MAY 2024
1 Information
The new charity SCO051027 became active from 1 June 2023 when club membership started being paid and collected through the Stripe system.
The community asset transfer of Ardeer Quarry Playing Fields took place during February 2024. These financial statements represent the SCIO's first full year of operation since the asset transfer took place.
2 Basis of Accounting
These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as ammended).
3 Nature and purpose of funds
- Unrestricted funds are those that mey be used at the discretion of the trustees in furtherance of the objects of the charity. The designated funds are held primarily for the Ardeer facility expenditure.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
The trustees’ consider that all funds are unrestricted.
4 Receipts & Payments per Fund
| Receipts & Payments per Fund | ||||
|---|---|---|---|---|
| Designated | Total | |||
| General | Team | Development | Unrestricted | |
| Funds | Funds | Fund | Funds | |
| Receipts | £ | £ | £ | £ |
| Memberships | 73,486 | - | - | 73,486 |
| Fundraising | 11,209 | 501 | - | 11,710 |
| Restricted Grant (Land Purchase) | - | - | - | - |
| Kit/Strip | 821 | 1,116 | - | 1,937 |
| Bank Interest | - | - | 193 | 193 |
| Transfer from former Charity | - | - | - | - |
| 85,516 | 1,617 | 193 | 87,326 | |
| Payments | ||||
| Payments relating directly to charitable activities | 82,245 | 6,470 | - | 88,715 |
| Capital expenditure | - | - | 11,351 | 11,351 |
| 82,245 | 6,470 | 11,351 | 100,066 | |
| Net Receipts/(Payments) | 3,271 | (4,853) | (11,158) | (12,740) |
| Transferbetween funds | (500) | 756 | (256) | - |
| NetMovement In Funds | 2,771 | (4,097) | (11,414) | (12,740) |
| Total funds brought forward | 6,771 | 10,882 | 16,419 | 34,072 |
| Fund Balances Carried Forward | 9,542 6,785 - §,005 21,332 SSS rrr |
|||
| The breakdown ofTeam Funds held at 31 May 2025 is as follows: | ||||
| £ | ||||
| Girls | 4,903 | |||
| 2006 | (31) | |||
| 2009 Biue | 1,047 | |||
| 2010 | 543 | |||
| 2012 | 350 | |||
| 2013 | 95 | |||
| 2015 | (122) | |||
| 6,785 |
4