Castlemilk Community Football Trust
Report and Financial Statements
Year ended: 31 March 2025
Charity no: SC052014

Report of the trustees for the year ended 31 March 2025
The trustees present their annual report and financial stalements of the charity for the year ended
31 March 2025. The financial statements have been prepared in accordance with the accounting
policies set out in note 1 to the accounts and comply with the charity's trust deed. the Charities
and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations
2006{as amended) and 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.
Objectives and activities
The Castlemilk Community Football Trust (CCFT) was formed to benefit the community of Castlemlk and
wider South Glasgow locality. We are a community based, community led organisation.
Providing recreational, sports and community facilities for people of all ages and abilities.
Developing and creating opportunities for recreational and social activities, with the object of
improving the conditions of life for the persons for whom the facilities or activities are primarily
intended.
Supporting the advancement of public participation in sport.
Supporting the advancement of citizenship and community development.
Our aim is to increase the community participation of football and other sports, fitness classes,
supporting people's mental health & well-being. And to provide community social spaces for event
activities.
and
CCFT lead on day-to day operational running and management of Barlia Complex and have creat￿1
high quality sporting and social space for the whole community.
Our main objectives are to..
Manage, and operate the Barlia Complex for the explicit benefit of the Castlemilk community arTI
wider Southside area.
Regenerate Barlia Complex to provide high quality playing, pavilion, and clubhouse facilities that
provides the best environment for sporting and community activities.
Tackle inequalities and improve mental wellbeing by increasing the provision of physical and s
activities.
Create a platfomi for enhanced partnership working that allows for the advancement of citizens
and community development.
Involve the community effectively in the management and operation of the facility.
Operate and develop the facility successfully, that allows for the long-term sustainability of Barlia.
Financial review
Incoming resources for the year were £1,101,256 and outgoing expenses were £1,210,883 resulting, in a
net deficit for the year of £109,627.
At the year end unrestricted funds totalled £33,577 and restricted funds £37,432. The Trustees con
the results satisfactory.
der
All income has been applied in support of the charity's key objectives and, where grants are restrictéd
have been applied in accordance with the funding terms.

Risk management
The principal risks faced by the Trust lie in the decisions made by funding organisations to
provide revenue support. The operations of the Trust are scaled accordingly to fit any allocated
revenue support and offset by income generation via pitch hire.
Reserves policy
The charity has considered the reserves required and have taken into account their current and
future liabilities. The trustees aim to rnaintain free reserves in unrestricted funds at a level which
equates to approximately three months of unrestricted charitable expenditure. The trustees
consider that this level will provide sufficient funds to respond to applications for grants and ensure
that support and govemance costs are covered and programmes and charitable activities adjusted
accordingly.
The net assets balance held at 31 March was £71,009.
£12,432 was held as restricted funds for programme specific delivery.
£25,000 was held as restricted funds for capital project (Pilch Refurbishment - retention).
£33,577 was regarded as free reserves.
Plans for Ihe future
We will fully complete the pavilion refurbishment project and host official opening on 16th April
2025. Our next facility development includes installation of seated covered stands. We will also
explore entry to the Scottish football pyramid, via the West of Scotland Football League. We will
commence our pitchside advertising initiative in the forthcoming football season. We will
endeavour to seek funding to further develop community football programmes. We will again
submit an application to the Glasgow Community Fund to support a full community programme
and support staff costs.
Structure* governance and management
Trusteel board meetings require 213 attendance to be quorate.
On appointmenl, new trustees sign a trustee declaration statement.
Administrative details
Trustees
Chairperson -
Vlce Chair -
Treasurer-
Trustee -
Trustee-

Trustee -
Appointed Trustee -
Charity Manager -
Registered Office
Facility Address
Barlia Football Centre,60 Glenwood Path,Glasgow G45 9UD
Charity Number.. SC052014
Independent examiner5 - Braehead Accountants & Taxation Services Ltd
Bankers . TSB, St Vincent Street Glasgow G2 SES
Solicitor5 - Clark Boyle & Co Ltd,
Gordon Street, Glasgow

Trustees, responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees, annual report and financial
statements in accordance with applicable law and United Kingdom Accounting Standards (United
Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the charity trustees to prepare financial
statements for each year which give a true and fair view of the state of affairs of the charity and of
the incoming resources and application of resources, of the charity for that period. In preparing tho
financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the applicable Charities SORP;
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards have been followed, subject to any materia
departures disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the
financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the
Charity Accounts (Scotland) Regulations 2006 (as amended), and the provisions of the Trust dee
They are also responsible for safeguarding the assets of the charity and taking reasonable steps
for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial
information included on the charity's website. Legislation in the United Kingdom goveming the
preparation and dissemination of financial statements may differ from legislation in other
jurisdictions.
Approved by the trustees on 121h December 2025 and signed on their behalf by:
Trustee Chairperson

Castlemilk Communlty Football Trust
Statement of Financial Activities
Year Ending 31" March 2025
Note
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
Total Funds
2024
Income
from:
Charitable
activities
107,424
107,424
100,357
Grants
991,258
991.258
159.880
Donations
2,574
2,574
4,383
Total Income
109,998
991.258
1,101,256
264,620
Expenditure
on
126,213
1,084,670
1,210,883
139,758
Charitable
activities
Other
Total
expenditure
126,213
1,084,670
1,210,883
139,758
ex
NetLpenditure
lincome
Transfers between funds
Net movement in funds
Funds brou
ht forward
Funds carried
forward
16,215
5,033
21,248
54,825
33.577
93,412
5,033
88,379
125,811
37,432
109,627
124,862
109,627
180,636
71,009
124,862
180,636

Castlemilk Community Football Trust
Balance Sheet at 31 March 2025
Note
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
Total Funds
2024
Fixed Assets
Tan
ible Assets
Current assets
Cash at bank and
in hand
38,577
37,432
72,009
180,636
Liabilities
Cred itors- falling
due within one
ear
Net Assets
1,000
1,000
33.577
37,432
180,636
The funds of the
charit
Restricted funds
37,432
37,432
125,811
Unrestricted funds
Total Charity
funds
33,577
33,577
33,577
71,009
54,825
180,636
37,432
The note5 at pages 8 and 9 form part of these accounts.
Approved by the trustees on 12 December 2025 and signed on their behalf by.,
hairperson

Notes to the accounts
1. Accounting Policies
Basis of preparation and assessment of going concern
The accounts (financial statements) have been prepared under the historical cost convention with
items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to
these accounts. The financial statements have been prepared in accordance with the Statement
Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland {FRS 102), the Charities and Trustee Investment (Scotland) Act
2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)
Funds structure
Unrestricted income funds comprise those funds which the trustees are free to use for any purpos
in furtherance of the charitable objects. Unrestricted funds include designated funds where the
trustees, at their discretion. have created a fund for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed Ly the
donor or trust deed.
Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the
incorne will be received, and the amount of income receivable can be measured reliably.
Donations are recognised when the Trust has been notified in writing of both the amount and
settlement date. In the event that a donation is subject to conditions that require a level of
performance before the charity is entitled to the funds, the income is deferred and not recognised
until either those conditions are fully met. or the fuifilment of those conditions is wholly within the
control of the charity and it is probable that those conditions will be fulfilled in the reporting period.
Expenditure recognition
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 settlement will be required and the
amount of the obligation can be measured reliably.
All expenditure is accounted for on an accrual's basis. AJI expenses including support costs and
governance costs are allocated or apportioned to the applicable expenditure headings.
Contingent liabilities
A contingent liability is identified and disclosed for those grants resulting from..
a possible obligation which will only be confirmed by the occurrence of one or more
uncertain future events not wholly within the trustees. control; or
a present obligation following a grant offer where settlement is either not considered
probable., or
the amount has not been cornmunicated in the grant offer and that amount cannot be
estimated reliably.
2. Related party transactions and trustees, expenses and remuneration
The trustees all give freely their time and expertise without any form of remuneration or other berÈfit in
cash or kind (2024- £nil).

3. Fixed Assets
The pitch and pavilion costs have not been capitalised. The assets will be put on the balance sheet Yhen all
remedial works have been completed.
4. Audited accounts
Accounts have been prepared on an accrual's basis. No audit has been carried out as the income trtis year
was a one-off due to the refurbishment of the pitches and pavilion. Future income is expected to be le
s than
£250k which will mean accounts can be prepared on a receipts and payments basis.

Independent Examiner's Report to the Trustees of Castlemilk Community Football Trust
I report on the accounts of the charity for the year ended 31 March 2025 which are set ¢)ut on pages 2 to 9.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the termts of the
Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulath)ns
2006 (as amended). It is my responsibility to examine the accounts as required under section 44(1)1i) of the
Acl 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 2006 Accounts Regulations. An
examination indudes a review of the accounting records kept by the charity and a comparison of Ihe
accounts presented with those records. It also indudes 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 Ihe evidence that would be required in an audil, and consequently I do rtot
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:
which gives rne 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 Regulatian 4 of
the 2006 Accounts Regulations
to prepare accounts which accord with the accounting records and ci)mply wilh Regulation 8 01 the
2006 Accounts Regulations
have not been met, or
2. to which, in rny opinion, attention should have been drawn in order to enable a proper understanding
of the accounts to be reached.
Braehead Accountants & Taxation Services Ltd
Address:
10