**REGISTERED COMPANY NUMBER: CS005440 (Scotland) REGISTERED CHARITY NUMBER: SC051343** 

## Report of the Trustees and 

Unaudited Financial Statements for the Year Ended 31 October 2024 

for 

PAN Disability Football League Scotland 

Drummond Laurie CA Unit 5 Gateway Business Park Beancross Road Grangemouth FK3 8WX 



PAN Disability Football League Scotland 

Contents of the Financial Statements for the Year Ended 31 October 2024 

|||Page||
|---|---|---|---|
|Reference and Administrative Details||1||
|Report of the Trustees|2|to|3|
|Independent Examiner's Report||4||
|Statement of Financial Activities||5||
|Balance Sheet||6||
|Notes to the Financial Statements|7|to|9|
|Detailed Statement of Financial Activities||10||





PAN Disability Football League Scotland Reference and Administrative Details for the Year Ended 31 October 2024 

## **TRUSTEES** 


## **REGISTERED OFFICE** 

C/O SFA Hampden Park Glasgow G42 9AY 

## **REGISTERED COMPANY** CS005440 (Scotland) **NUMBER** 

**REGISTERED CHARITY** SC051343 **NUMBER** 

## **INDEPENDENT EXAMINER** 

Drummond Laurie CA Unit 5 Gateway Business Park Beancross Road Grangemouth FK3 8WX 

Page 1 



PAN Disability Football League Scotland 

Report of the Trustees for the Year Ended 31 October 2024 

The trustees present their report with the financial statements of the charity for the year to 31 October 2024. The trustees have adopted the provisions of Accounting and Reporting by Chanties: 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). 

The charity is a Scottish Charitable Incorporated Organisation (a SCIO). 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

The purpose of the Pan Disability Football League Scotland is to advance public participation in sport for those living with a disability in Scotland. 

The objectives of the charity are: 

1. To advance public participation in sport by establishing and maintaining a football league that provides opportunities for, represents and organises Pan Disability Football in Scotland; 

2. To relieve the need of and enhance the lives of people living with a disability in Scotland by promoting opportunity to enhance skills, confidence and positive experiences through football; 

3. In furtherance of the purpose the SCIO shall seek to: 

a. co-ordinate, develop and promote football among people with a disability in Scotland; 

b. strengthen and extend the network of contacts, clubs and development groups throughout Scotland; 

c. raise the profile of Pan Disability Football; 

The objectives are achieved through organising a league structure in which teams run by a number of organisations across Scotland can compete. The League Management Committee, consisting of a combination of nominated member club representatives and charity trustees, organises match days throughout the year to facilitate the participation of the member clubs in the league. 

## **ACHIEVEMENT AND PERFORMANCE** 

## **Charitable activities** 

The 2024 season saw a full season of fixtures completed with 46 teams competing across 5 leagues. The six league match days were run on a monthly basis from April through to October, with the exception of August. This provided a platform for over 500 individuals living with disabilities in Scotland to participate in competitive sport at a level suitable to their abilities. 

August saw the inaugural Home Nations tournament held with teams from Scotland, England, Wales and Northern Ireland participating. It has been a long held ambition to host this tournament, and the board are delighted with the positive feedback from teams and supporters who attended. 

In addition to the sporting aspect of the match days, there is also a significant social aspect. The match days are held  at Galaxy Sports Little Kerse in Grangemouth, a facility with 14 pitches of various sizes and an on-site café. With numerous fixtures held across the day, the facility gives players, as well as coaches and supporters, the opportunity to socialise as well as to participate. 

## **Fundraising activities** 

The charity is very grateful for funding received in the form of grants from the Scottish Football Association and Cora Foundation. 

## **FINANCIAL REVIEW** 

## **Financial position** 

The income for the period was £39,820 (2023: £19,960) with resources expended of £20,281 (2023: £16,389). As at 31 October 2024 unrestricted funds amounted to £26,864 (2023: £7,325) and represents the net assets and reserves for the year. 

## **Reserves policy** 

The aim of the Company is to maintain reserves sufficient to meet the ongoing costs of the charity and their business objectives. 

Page 2 



PAN Disabili Football Lea
e Scotlalld
R ort of the Trustees
Goixi8 foiThYr(L the charity continue to xnatch days io allou. ieanTrs to panicipate on a requ]ar basis.
possible, die aim is to secure ful￿1￿8 ￿'bICh allow jarw ei'ejkts io be held. allO￿ll￿8 xnore illdiiiduals to participate
on a re8thar basis.
FOllO￿￿n_2 on fron] a yeaT of sigmficaat deTr"elopnknt of the youth league. contiwillg to buiLd oll tbis 15 a key objective
going forw.ard. Curntly. tILe al￿ is to hai"e ganRs at youth I￿"e1 incoq)ordied into ll]atcb days from 2025 seasoti
onwards.
With a neTh illdoor i.enue aTr7ilablt at Little Kerse. di%us5LOnS are ongoing reg￿l￿g hosting a Wlliter Cup eNellt.
It is hoped this M'ould bring a fijrther elemen¢ of ¢oniinuity io th¢ league. tsking place in the tsaditional off season period
h¢n there are ¢urrently no fixttjres.
Whilst the Holl￿ Natiot]s tournament was a oreat success. hosiillq it did not Con￿ Si8nificant fJJ]ancial
con]mIt￿ents. At this iixne. tbe board do lloi feel ￿"e are in a posi110￿ to bosi tbis oll an ax]nual basis. Howei"er. tbis will
continue to be reNiewed soin8 forward V4ith a ￿lle￿ to further toU[￿all￿nts bein8 l￿d fillancially liable.
DeTr"elopins all inten]ationat pathway is a key objecliiE of the cljarity. Ill addition to enha￿]￿4 the experience for tean
and players. all established path￿'aY ￿]ll open adth"tional sources of grallt illcollle. The first step in th1"5 proces5 was
the Home Nations tO￿na￿ent. op￿rtunItieS to deTrdop the patbv4ay ￿]ll continue lo be explored a5 alld ￿"bell they
arise.
STRLCTURE. GOVERNANCE MANAGEMEN[
Govèrnlng
The charity is controlled by its 80I"en]i118 docullknt. a deed of tnLSt constinltes all Unincorporated dwity.
OrgAnisAtioDAI structure
In the Sin￿leSt forni the gcio allows for a tier (the Tn￿ees) oi"erseein8 an operational tier thai
Co-ordillates the runt]ins of the match days. The pmcess for nomi￿110￿ as a potential Tn￿ee is detalled within the
constitutional dOcu￿ents.
Risk ma￿age￿e￿I
The ITU51ees hai"e a (luty to identify and reiieTh" the risks to MILirh the SCIO is exposed and to Cll5ure appropriate contsvls
are in pla¢¢ to proi'id¢ reasonable assuran¢¢ against fraud and ¢rror.
.4pproi'ea bv order of ihe board of tnIste￿ ?% July 2025 2nd siphed on its behalf by.
Page 3

Ind
endent EXa[nin￿'S R
PAN Disabili
F(K)tball Lea
to the Trustees of
e Scotlalld
IDdepeDdeKhl exaKniller's report t• tbe lrnslees orp￿% Di54bi]iti' Ftsotball League Sro¢l*Dd ('tbe CoKnpaDV')
I report io the ¢hatity tnLStees on my examination of the a¢¢oun¢s of the Couwiy for the year ended 31 October 2024.
Responslbllfitl@s *nd b*sls of report
As the clwitys knLStees of the Compally (alld also its directors for the purposes of eowany la￿,} you are responsible for
the prepa￿tiOn of the accounts in accordaaee ￿7th the requIren￿ll￿ of the Con￿an1eS Act 20061'the 2006 Aei,).
HaTrin? satisfied n]yself that the accounts of the CO￿ are rwired to be auth.ted uuder Part 16 of the 2006 Act
aad are ellgible for independellt a￿]]￿tiO￿ I re[￿ ITh respecl olw exanlillation olyour charity5 accoullts as Ca￿led
out under Seclion 145 of the ClJatitie5 Aci 2011 I'the 2011 Acty. tn caniryllg out Lw]1[￿tioll I haNe followed the
Directions gii.en by the Charity Coll]mission uDder Sectiotl 145(S) (b) of the 2011 Act.
IDdepeDdeDi ex#nJlner'$ $t4temeDt
I hai'e coll]pleted nhy exan)ination. I confirm thai no tnaners baiE Con￿ io my aneniion in connection the
exa￿]natIOn 8il'itl8 callse to beliei'e:
aceoulltin8 records were not kept in respect of the Compaay as required by Section 386 of the 2006 Act: or
the accouots do not aecord with those records: or
the accoullts do not CO￿lY ￿1th the accol￿tIn8 requIr￿ts of Seclion 396 of the 2006 Act other thall ally
requirement tbat the accoullts gii"e a true aad fair lieF4"￿thIeh is not a nlatter considered as part of all independellt
the accounls hair Ilot been prepared in a￿ordanCe with the ￿ethodS and wiuciples of the Statelllent of
Recon]nlet￿ed Praclice for accountin? and [q￿rtIng by ch￿ille5 {applicable to charities prepariiig their accounts
in a¢¢ordan¢e wilh th¢ Financial R¢poTting Siath appli¢able in the i1￿ athj Republi¢ of Irejand (FKS 102)).
I haNe no concerns and haie com¢ across w other lljaners in COTJnection the e￿nitiatIOn io Mrhi¢h attention should
be di.￿￿￿} in thi% report in order To enable a proper iuiderstsndin8 of the accoullis io be read￿d.
DnLlll￿d Laurie CA
Unit 5
Gateway Business P
Bealleross Road
FK3 8WX
Date.. 2W0712025
Page 4

PAN Disability Football League Scotland 

## Statement of Financial Activities for the Year Ended 31 October 2024 

|||31.10.24|31.10.23|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|£|£|
|**INCOME AND ENDOWMENTS FROM**||||
|Donations and legacies||15,820|6,960|
|**Grants**||||
|General||24,000|13,000|
|**Total**||39,820|19,960|
|**EXPENDITURE ON**||||
|**Charitable activities**||||
|General||20,281|16,389|
|**NET INCOME**||19,539|3,571|
|**RECONCILIATION OF FUNDS**||||
|Total funds brought forward||7,325|3,754|
|**TOTAL FUNDS CARRIED FORWARD**||26,864|7,325|



The notes form part of these financial statements 

Page 5 



PAN Disabili Football Lea
e Scotlalld
Balance Sheet
31.10.24
31.10.23
Total
UDrestrieied
fijlld
Notes
CIIIUiENT ASSETS
Casb at bank
26.864
7,325
NET CI]UiEYT ASSETS
26.864
7.325
TOTAL ASSETS iESS CI]UIENt
L￿B￿1Tffs
26.864
7,325
ET ASSETS
26.864
7,325
FLTNDS
Unre5tiicted futLd5
26.864
7,325
TOTAL FLThDS
26.864
7,325
The C1￿￿table coJw)ally is e￿itled to exenwtion from audit Section 477 of the Coyies Act 2006 for the year
ended 3 1 October 2024.
The members bai"e Thot required the con]paThy to obtsin an al￿11 of its flnancial statell￿llts for the year ended
31 October 2024 in accordance ￿]tb Section 476 of the Con]parries Act 2006.
The InLStees aCkno￿ledge their res￿nSibl￿"t1eS for
(a)
ensuring that the charitable coll]pany keep5 accouDling Iccords that cowly with Sections 386 alld 387 of the
Companies Act 2006 and
prepating finan¢ial siatements ￿'h1¢h gil'e a ttue and fair ii¢u of the siaie of affairs of the ¢lwirable ¢onwany as
at the ¢nd of ¢a¢h fujantial year and of ils &wplus or d¢fi¢il for ¢a¢h financial y¢ar in a¢¢orda[￿¢ M.'ith th¢
requiremeiits of Sectiotjs 394 atid 395 and M'hich otheNllse cojnply the reqUiren)￿lS of th¢ Cowi¢s A¢t
2006 relatin8 to fi￿a￿la1 ststeAnenis. so far as applicable to tbe cljaritable con¥any.
(b)
These flnancial Stalen￿llts haie been prepared in accordallce the pro1￿0￿5 applicable to ellaritsble cowanies
subject to the sn]all con]panies regime.
The finallcial State￿entS ThEre approTred by the Bohrd of Tn]stees aad authorised for issue on 25 July 2025 and were
sigued Oll Its behalf by..
The llotes forn] part of these financial stateD]eDts
Page 6

PAN Disability Football League Scotland 

Notes to the Financial Statements for the Year Ended 31 October 2024 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charitable company, 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 Companies Act 2006. 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 corporation 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. TRUSTEES' REMUNERATION AND BENEFITS** 

During the year ended 31 October 2024, one of the trustees received remuneration totalling £700 (2023: £500)  in relation to refereeing services provided on match days. 

## **Trustees' expenses** 

There were no trustees' expenses paid for the year ended 31 October 2024 nor for the year ended 31 October 2023. 

## **3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** 

||Unrestricted|
|---|---|
||fund|
||£|
|**INCOME AND ENDOWMENTS FROM**||
|Donations and legacies|6,960|
|**Grants**||
|General|13,000|
|**Total**|19,960|



## **EXPENDITURE ON** 

continued... 

Page 7 



PAN Disability Football League Scotland 

Notes to the Financial Statements - continued for the Year Ended 31 October 2024 

## **3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued** 

|||||Unrestricted|
|---|---|---|---|---|
|||||fund|
|||||£|
||**Charitable activities**||||
||General|||16,389|
||**NET INCOME**|||3,571|
||**RECONCILIATION OF FUNDS**||||
||Total funds brought forward|||3,754|
||**TOTAL FUNDS CARRIED FORWARD**|||7,325|
|**4.**|**MOVEMENT IN FUNDS**||||
||||Net||
|||At|movement|At|
|||1.11.23|in funds|31.10.24|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|7,325|19,539|26,864|
||**TOTAL FUNDS**|7,325|19,539|26,864|
||Net movement in funds, included in the above are as follows:||||
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|39,820|(20,281)|19,539|
||**TOTAL FUNDS**|39,820|(20,281)|19,539|
||**Comparatives for movement in funds**||||
||||Net||
|||At|movement|At|
|||1.11.22|in funds|31.10.23|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|3,754|3,571|7,325|
||**TOTAL FUNDS**|3,754|3,571|7,325|



continued... 

Page 8 



PAN Disability Football League Scotland 

Notes to the Financial Statements - continued for the Year Ended 31 October 2024 

## **4. MOVEMENT IN FUNDS - continued** 

Comparative net movement in funds, included in the above are as follows: 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|19,960|(16,389)|3,571|
|**TOTAL FUNDS**|19,960|(16,389)|3,571|



A current year 12 months and prior year 12 months combined position is as follows: 

|**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**|Net<br>At<br>movement<br>At<br>1.11.22<br>in funds<br>31.10.24<br>£<br>£<br>£<br>3,754<br>23,110<br>26,864<br>3,754<br>23,110<br>26,864|Net<br>At<br>movement<br>At<br>1.11.22<br>in funds<br>31.10.24<br>£<br>£<br>£<br>3,754<br>23,110<br>26,864<br>3,754<br>23,110<br>26,864|
|---|---|---|
|||26,864|



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**||||
|General fund|59,780|(36,670)|23,110|
|**TOTAL FUNDS**|59,780|(36,670)|23,110|



## **5. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 October 2024. 

Page 9 



PAN Disability Football League Scotland 

|Detailed Statement of Financial Activities|||
|---|---|---|
|for the Year Ended 31 October 2024|||
||31.10.24|31.10.23|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|15,820|6,960|
|**Grants**|||
|Grants|24,000|13,000|
|**Total incoming resources**|39,820|19,960|
|**EXPENDITURE**|||
|**Support costs**|||
|**Other**|||
|Matchday costs|20,281|16,290|
|AGM costs|-|99|
||20,281|16,389|
|Total resources expended|20,281|16,389|
|**Net income**|19,539|3,571|



This page does not form part of the statutory financial statements 

Page 10