Registered Charity No: SC051949
RENFREW FOOTBALL CLUB YOUTH SCIO
RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
RENFREW FOOTBALL CLUB YOUTH SCIO
RECEIPTS AND PAYMENTS ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
| CONTENTS | PAGE |
|---|---|
| Legal and administrative information | 1 |
| Trustees’ Report | 2 – 3 |
| Report by the Independent Examiner | 4 |
| Receipts and Payments Accounts | 5 |
| Statement of Balances | 6 |
| Notes to the Accounts | 7 - 8 |
RENFREW FOOTBALL CLUB YOUTH SCIO
LEGAL AND ADMINISTRATIVE INFORMATION
Charity Name: Renfrew Football Club Youth SCIO Charity’s Principal and Operational Address: c/o Renfrew FC 1 Argyll Avenue Renfrew PA4 9EF Registered Charity Number: SC051949 Charity Trustees: Independent Examiners: Azets Audit Services, Chartered Accountants Titanium 1 King’s Inch Place Renfrew United Kingdom PA4 8WF Bankers: Santander PLC Paisley Branch 13-13a High Street Paisley PA1 2A
Page 1
RENFREW FOOTBALL CLUB YOUTH SCIO TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
The Trustees are pleased to present their report together with the receipts and payments accounts of the charity for the year from 1 April 2024 to 31 March 2025. The legal and administrative information on Page one forms part of this report.
Trustees
The Trustees who served during the year and since the year end were as follows:-
Structure, Governance and Management Governance
Renfrew Football Club Youth SCIO was registered with the Office of the Scottish Charity Regulator on 23 August 2023 as a Scottish Charitable Incorporated Organisation. The charity registration number is SC051949.
Appointment of Trustees
New Trustees are appointed as and when required by the charity’s needs. Appointment is through a process of strict criteria that has been agreed upon by the current Trustees. No set time limit is agreed for Trustees though the Trustees review their involvement annually.
Objectives and Activities Aims and Affiliation
The charity was established to complete the following objectives:
-
The advancement of public participation in sport in Renfrewshire and surrounding areas.
-
The provision of recreational facilities, or the organisation of recreational activities, with the objective of improving the conditions of life for the persons for whom the facilities or activities are primarily intended.
Renfrew Football Club Youth SCIO is a Community Football Club that incorporates both Ladies and Youth Football teams within the Governing Bodies of the SWFA and SYFA.
Achievements and Performance
The Club has grown from strength to strength due to new age groups starting with further groups to be added, which will contribute to the growth of the Organisation. The Club has over 400 children and 100 Volunteer qualified coaches and helpers.
Page 2
RENFREW FOOTBALL CLUB YOUTH SCIO TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
Financial Review
Principal Sources of Funding
Fees are gathered per age group/team and the Club also receives sponsorship and grants to generate income, with the aim to expand the Club.
Results for the Year
The Trustees are pleased to record that income for the year amounted to £80,006 (2024 - £100,904). The charity’s principal funding source is fee income from the football groups. There is a net deficit of receipts over payments in the year of £1,048 (2024 - £11,311).
Reserves
The Trustees are required as part of the SCIO requirements to have a minimum of 3 months running costs in the bank which correlates to approximately £6,000.
Statement on Risk
The Trustees assess the major risks to which the charity is exposed on an ongoing basis and have established procedures to mitigate those that are identified as a result of those reviews.
Approved by the Trustees and signed on their behalf by:
Page 3
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF RENFREW FOOTBALL CLUB YOUTH SCIO
I report on the accounts of the charity for the year ended 31 March 2025, which are set out on Pages 5 to 8.
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) 2005 act 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 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 accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention
-
which gives me reasonable 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 accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations.
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Azets Audit Services, Chartered Accountants Titanium 1 King’s Inch Place Renfrew PA4 8WF Date: 19/12/25
Page 4
Renfrew Football Club Youth SCIO
Receipts and Payments Account for the year ended 31 March 2025
| Notes Receipts Memberships Fun Run Sponsorship Donations Sponsorship - Other Sponsorship - Premiership package Sponsorship - Championship package Total receipts Payments Charitable Expenditure 2 Total payments Net (payments)/receipts Transfers to/(from) funds Surplus/(deficit) for period |
Unrestricted Restricted 2025 Funds Funds Total £ £ £ 65,958 - 65,958 622 - 622 7,615 - 7,615 5,811 5,811 - - - - - - 80,006 - 80,006 81,054 - 81,054 81,054 - 81,054 (1,048) - (1,048) - - - (1,048) - (1,048) |
2024 Total £ 80,995 - 13,433 2,026 800 3,650 |
|---|---|---|
| 100,904 | ||
| 112,215 | ||
| 112,215 | ||
| (11,311) - |
||
| (11,311) |
Page 5
Renfrew Football Club Youth SCIO
Statement of Balances as at 31 March 2025
| Notes Bank & Deposit Balances At 1 April 2024 Movement in year: Net (payments)/receipts Balance at 31 March 2025 1 Current Assets 3 Current Liabilities 4 |
Unrestricted Restricted Funds Funds £ £ 6,943 - (1,048) - 5,895 - |
2025 Total £ 6,943 (1,048) 5,895 - (2,520) |
2024 Total £ 18,254 (11,311) |
|---|---|---|---|
| 6,943 | |||
| 830 | |||
| (2,730) |
Approved by the Trustees and signed on their behalf by:
Page 6
Notes to the accounts Year ended 31 March 2025
Renfrew Football Club Youth SCIO
| 1. Funds Unrestricted Funds General funds Restricted Funds None Total Funds |
Opening Closing Balance Receipts Payments Transfers Balance £ £ £ £ £ 6,943 80,006 (81,054) - 5,895 |
|---|---|
| 6,943 80,006 (81,054) - 5,895 - - - - - |
|
| - - - - - |
|
| 6,943 80,006 (81,054) - 5,895 |
Unrestricted funds General Funds All funds are available to be spent on any purpose.
Page 7
Renfrew Football Club Youth SCIO
Notes to the accounts
Year ended 31 March 2025
2. Charitable Expenditure
| 2. Charitable Expenditure Awards Ceremony Expenses Bank Fees Equipment Purchases Float expenses SYFA Fees SWFA Fees PJDYFL Fees Amazon General Club expenses Goalkeeping Fees IT Expenditure Physio Fees Pitch Lets - Renfrewshire Council Referee Fees Pitch Lets - Renfrew FC Coaching Badges - Course Fees Accountancy fees Football Camp International Tournament 3. Current Assets Accounts Receivable 4. Current Liabilities Independent examination fee |
2025 £ - 1,489 27,884 800 1,307 - 4,092 - 2,814 2,400 418 - 7,323 4,329 23,961 2,678 1,560 - - 81,054 2025 £ - - 2025 £ 2,520 2,520 |
2024 £ 375 9,094 36,709 5,440 1,026 820 1,809 658 2,258 2,240 2,248 920 18,717 2,560 13,673 2,300 - 4,634 6,734 |
|---|---|---|
| 112,215 | ||
| 2024 £ 830 |
||
| 830 | ||
| 2024 £ 2,730 |
||
| 2,730 |
5. Trustee Remuneration and Expenses
During the year, no Trustees received remuneration in respect of their roles at Renfrew Football Club Youth SCIO.
No Trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year.
Page 8