APPENDIX 3
| Independent examiner’s report on the accounts V2 |
|
|---|---|
| Report to the trustees/members of |
Charity name Turriff United Youth FC |
| Registered charity number |
SC 052240 |
| On the accounts of the | Period start date Period end date |
| charity for the period | Day Month Year Day Month Year |
| to 01 04 2024 31 03 2025 |
|
| Set out on pages | (remember to include the page numbers of additional sheets) 2 |
| 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 (as amended). 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 2006 Accounts Regulations. 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 viewgiven bythe accounts. | |
| Independent examiner’s statement |
In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page*] 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. |
| Signed:** | Date: 08/12/2025 |
| Name: | |
| Relevant professional qualification(s) or body |
AFA MIPA |
| (if any): | |
| Address: | Unit 4 |
| Markethill Industrial Estate | |
| Turriff, AB53 4QY |
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
**OSCR will accept digital or typed signatures.
APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose
Charity Registration Number : SC052240
TURRIFF UNITED YOUTH FC
A CHARITABLE UN-INCORPORATED ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
TURRIFF UNITED YOUTH FC
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025
| FOR THE YEAR ENDED 31 MARCH 2025 | |||
|---|---|---|---|
| Trustee | |||
| Charity Number | SC052240 | ||
| Registered Ofce | Sulana | ||
| Crossfelds | |||
| Turrif | |||
| AB53 5PG |
TURRIFF UNITED YOUTH FC
CONTENTS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees' Report
Receipts and Payments
Statement of Assets and Liabilities
Notes to the Financial Statements
TURRIFF UNITED YOUTH FC
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025 .
Trustees' report and financial statements
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. 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).
Trustees
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Trustees' responsibilities statement
The trustees, who are also the directors of Charity For Turriff United Youth Fc for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial 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, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate 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 Companies Act 2006. 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.
This report was approved by the trustees and signed on its behalf by:
Trustee
Date : 12 November 2025
Page 1 of 6
TURRIFF UNITED YOUTH FC
RECEIPTS AND PAYMENTS
FOR THE YEAR ENDED 31 MARCH 2025
| Categories Unrestricted funds Receipts Donation and gifts 11,110.00 General grants provided by Government/other charities 2,500.00 Sale of Good 5,635.00 Sale of service 42,155.00 Events 15,937.00 Sponsorship 9,671.00 Material item income - Sub total 87,008.00 Asset and investment sales Other 2,556.00 Sub total 2,556.00 Total receipts 89,564.00 Payments Operating membership schemes and social lotteries 4,286.00 Staging fund raising events 8,365.00 Bank charges - Rent collection, property repairs and maintenance charges 25,395.00 Charity management & administration 5,730.00 Charity running cost 37,736.00 Cost of services 6,883.00 Employee costs 3,130.00 Donations 1,394.00 Other Expenditure 3,160.00 Sub total 96,079.00 Total Payments 96,079.00 Net of receipts/(payments) (6,515.00) Cash funds last year end 36,959.00 Cash funds this year end 30,444.00 |
Restricted funds - - - - - - - - - - - - - - - - - - - - - - - - 1,000.00 1,000.00 |
Total funds 11,110.00 2,500.00 5,635.00 42,155.00 15,937.00 9,671.00 - 87,008.00 2,556.00 2,556.00 89,564.00 4,286.00 8,365.00 - 25,395.00 5,730.00 37,736.00 6,883.00 3,130.00 1,394.00 3,160.00 96,079.00 96,079.00 (6,515.00) 37,959.00 31,444.00 |
Last year 47,360.00 3,300.00 - 50,532.00 25,113.00 6,288.00 95.00 132,688.00 10,345.00 10,345.00 |
|---|---|---|---|
| 143,033.00 | |||
| 5,669.00 12,529.00 46.00 27,130.00 7,654.00 36,133.00 3,645.00 865.00 953.00 10,450.00 105,074.00 |
|||
| 105,074.00 | |||
| 37,959.00 | |||
| 37,959.00 |
Page 2 of 6
TURRIFF UNITED YOUTH FC
STATEMENT OF ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 MARCH 2025
| Categories | Details | Unrestricted funds | Restricted income funds |
|---|---|---|---|
| Cash funds | |||
| Cash at bank and in hand | 30,349.00 | 1,000.00 | |
| Other | 95.00 | - | |
| Total Cash Funds | 30,444.00 | 1,000.00 |
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The trustee acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Board on 12 November 2025 and signed on its behalf by:
Trustee
Date : 12 November 2025
Page 3 of 6
TURRIFF UNITED YOUTH FC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1. Accounting Policies
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
1.1 Basis of preparation
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
1.2 Going concern
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
2. Income from Donations and Legacies
| Analysis Unrestricted funds £ Donation and gifts 11,110.00 General grants provided by Government/other charities 2,500.00 Total 13,610.00 3. Income from Charitable Activities Analysis Unrestricted funds £ Sale of Good 5,635.00 Sale of service 42,155.00 Total 47,790.00 4. Income from Other Trading Activities Analysis Unrestricted funds £ Events 15,937.00 Sponsorship 9,671.00 Total 25,608.00 |
Total funds 2025 £ 11,110.00 2,500.00 13,610.00 Total funds 2025 £ 5,635.00 42,155.00 47,790.00 Total funds 2025 £ 15,937.00 9,671.00 25,608.00 |
Total funds 2024 £ 47,360.00 3,300.00 |
|---|---|---|
| 50,660.00 | ||
| Total funds 2024 £ - 50,532.00 |
||
| 50,532.00 | ||
| Total funds 2024 £ 25,113.00 6,288.00 |
||
| 31,401.00 |
3. Income from Charitable Activities
4. Income from Other Trading Activities
Page 4 of 6
5. Separate Material Item of Income
| Analysis Material item income Total 6. Other Income Analysis Unrestricted funds £ Other 2,556.00 Total 2,556.00 7. Expenditure on Raising Funds Analysis Operating membership schemes and social lotteries Staging fund raising events Rent collection, property repairs and maintenance charges Total |
Total funds 2025 £ 2,556.00 2,556.00 Total funds 2025 £ 4,286.00 8,365.00 25,395.00 |
Total funds 2024 £ 95.00 |
|
|---|---|---|---|
| 95.00 | |||
| Total funds 2024 £ 10,345.00 |
|||
| 10,345.00 | |||
| Total funds 2024 £ 5,669.00 12,529.00 27,130.00 |
|||
| 38,046.00 45,328.00 |
6. Other Income
7. Expenditure on Raising Funds
8. Expenditure on Charitable Activities
| Analysis Bank charges Charity management & administration Charity running cost Cost of services Employee costs Total 9. Other Expenditure Analysis Unrestricted funds £ Donations 1,394.00 Other Expenditure 3,160.00 Total 4,554.00 10. Cash at bank and in hand Cash at bank and in hand Other Total |
Total funds 2025 £ - 5,730.00 37,736.00 6,883.00 3,130.00 |
Total funds 2024 £ 46.00 7,654.00 36,133.00 3,645.00 865.00 |
|
|---|---|---|---|
| 53,479.00 48,343.00 |
|||
| Total funds 2025 £ 1,394.00 3,160.00 4,554.00 Total funds 2025 £ 31,349.00 95.00 31,444.00 |
Total funds 2024 £ 953.00 10,450.00 |
||
| 11,403.00 | |||
| Total funds 2024 £ 37,864.00 95.00 |
|||
| 37,959.00 |
9. Other Expenditure
10. Cash at bank and in hand
Page 5 of 6
11. Charity funds
11.1 Details of material funds held and movements during the CURRENT reporting period
| Fund names Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ Unrestricted funds General Fund 36,959.00 89,564.00 96,079.00 - - 30,444.00 Restricted income funds Restricted Fund 1,000.00 - - - - 1,000.00 Total 37,959.00 89,564.00 96,079.00 - - 31,444.00 11.2 Details of material funds held and movements during the PREVIOUS reporting period Fund names Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ Unrestricted funds General Fund - 141,783.00 104,824.00 - - 36,959.00 Restricted income funds Restricted Fund - 1,250.00 250.00 - - 1,000.00 Total - 143,033.00 105,074.00 - - 37,959.00 |
Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ 36,959.00 89,564.00 96,079.00 - - 30,444.00 1,000.00 - - - - 1,000.00 |
Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ 36,959.00 89,564.00 96,079.00 - - 30,444.00 1,000.00 - - - - 1,000.00 |
Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ 36,959.00 89,564.00 96,079.00 - - 30,444.00 1,000.00 - - - - 1,000.00 |
Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ 36,959.00 89,564.00 96,079.00 - - 30,444.00 1,000.00 - - - - 1,000.00 |
|---|---|---|---|---|
| 37,959.00 89,564.00 96,079.00 - |
- | 31,444.00 | ||
| - | 143,033.00 105,074.00 - |
- | 37,959.00 |
Page 6 of 6
Turriff United Youth FC Trustees, Annual Report 1st April 2024- 31st March 2025
Turriff United Youth FC Scottish Charity Number: SC052240 Correspondence Address: Sulana, Crossfields, Turriff Aberdeenshlre, AB53 5PG secretary@turriffunitedyouthfc.co.uk vw.turriffunitedyouthfc.co.uk https:Ilwww.facebook.comlprofile.php?id=100064781403781 turriffuniledyouth Charity Trustees Chair Vice Chair Appointed 26th May 2025 Secretary Appointed 26th May 2025 Treasurer Appointed 26th May 2025 GWPO Appointed 11" June 2024 cwpo VI Chair 10 January 2023- 26 May 2024 10 January 2023- 20 May 2024 Ih
Objectives and Activities Our principal objective is the advancement of young peoples, public participation in the sport of football in and around the community of Turriff. We encourage participation for all irrespective of race, colour, religion, sex, sexuality or disabilities. The club is run exclusively by volunteers providing football activities to approximately 390 children and young people from age 4 to 18 years old in Turriff in a safe organised environment. The majority of our players attend training twice a week and a match on a weekend. In addition this year we have offered dedicated goalkeeper training on a fortnightly basis. We have seen an overall growth in the size of our club during the last 12 months, our current membership is made up of 20 teams, 387 young people and 85 volunteers. We have 25 pre-school, 207 development players and 155 Competitive players. Our girls, section has grown to just over 100 girls, which nearly makes up one third of our overall players. We believe that being a member of our football club encourages our young people to interact in a positive manner, enhances social skills and enables them to become active members of our community.
StruGture, Governance and Management eof ovemin document Turriff United Youth FC was successful in passing the charity test to becorne a Scottish Charitsble Incorporated Organisation (SCIO) in January 2023. previously being an unincorporated group. It is governed by its constitution whith was adopted on the 10° January 2023. On the same date all assets of the unincorporated group ware transferred to the SCIO. The management of the charity is a committee consisting of trusteesloffice bearers and committee members. Meetings are held on a bi-monthly basis during school terrn time. Trustee recruitment and a ointment At the AGM on the 26" May 2024 Karen Watson our CWPOltrustee stepped down. as successfully recruited into tha role having extensive experience and knowledge in this area. Trustees are recruited and appointed based on the skills, experience and the knowledge they bring from their professional careers or day- to-day work. The recruitment process ensures that individuals have the expertise needed to support effective govemance and decision~ making, while also demonstrating a dear alignment with the charity's aims and objectives. This helps to ensure the board is made up of people who not only contribute relevant qualifications but are also committed to furthering the charity's objective
Achievements and Performance Over the last year we have continued to look for opportunities to make our club sustainable to ensure the future of TUYFC for our young players and families. We have seen continued growth with our current membership now 387 young people and 84 officials. On The Pitch Continu8 to have full pathways in both Boys and Girls sections. Our development age groups have more than one team entered into both the local leagues and ADJFA leagues. This season 5 competitive boys teams. Next season could see an increase to 812 seasons ago we had 31 Consistency in the girls section with 3 competitive teams all in A league. Very successful introduction of our 2020's nursery group. 5 Development players from 2016's117's and 2018's successful In trials for Aberdeen FC pre academy development training. 2015's were lucky enough to go down to Glasgow to play at Rangers training facility and have a memorable experience. The U13 team had an unforgettable first season at 11 aside football winning the Colony Park Trophy. They had a fantastic support on the day from everyone at the club whether it was pitch side at the game or keeping up to date from those who were there.
Off The Pitch Fantastic links with local individualslbusinesses to obtain kit sponsorship We had a successful year of fundraising during the period with two Dons Day outs, a coffee morning in January as well as groups individually fundraising through sponsored events, footballs cards and tea stands at games. Our Helping Hand Fund is something which is incredibly important. It is a designated fund which was set up to provide assistance to any child for paying fees. As a club we want as many young people to be participating as possible and we believe financial barriers should. We will continue to promote and encourage applications. We continued our commitment to provide new training strips to all new starts and groups every 3 years. Fantastic support of donations for the Turriff Foodbank before Christmas The relationship between the development management team of Turriff United FC and our club has grow. This year will see a number of players attending trials for the under 18 development squad and also training opportunities. Full maintenance of the pitches and surrounding area to provide the best possible playing facilities and surroundings for the children and general public. A calendar of maintenance for our pitches has been implemented by a keen group of volunteers. Children have also been encouraged to join in with litter picking and weeding. The demolition of the old changing rooms and the start of th8 construction of the replacement building has commenced with a target completion date of September. This new upgraded facility will be welcomed by not only our club but for the whole community.
Financial Review The main source of income is Monthly fees, additional income is generated from fundraising, donations and sponsorship. We are committed to making our fees as affordable as possible by find additional sources of income through grants, SFA funding and fundraising. There was no increase to monthly fees this year as we strive to make our club accessible for all. In addition we are committed to supporting any family who are require assistance to pay for monthly fees through our Helping Hand Fund. We believe no child should b8 deterred from taking part in football due to the inability to pay. Over the period 7 children had their full or partial fees paid by the fund. We continue to promote and encourage applications which are completely confidential. Income Donatlons Grants 12% 3% Fees 18% Sponsorshlp Fundralslng 11% Other 47% Merchandlse Sales
The charities largest expenditures are the hire of all weather pitches and indoor halls over the winter months and other costs associated with providing football activities such as ref fees and coaches courses. We work closely with Aberdeenshire Council and other user groups to maximise the spaces in Turriff available as during the winter months it is limited. Also significant expenditure is spent on providing all children with a training kit when they join and every three years. This fosters the ethos of being part of a team and the wider football club. EXPENDITURE Facllity Hire Kits and Clothing Runnlng Costs Equlpment Misc 25% 7Yo Fundraising Expenses Admin 31% Donatlons & Glfts Insurance Reserves The trustees believe reserves are required to maintain the long tenn success of the charity to continue advancing our charity objectives. Reserves were reviewed during the year and remain unchanged with a target of £20K Each grouplteam has a group fund which is held in the club's bank account which is funded through fundraising and donations.
Deficit Over the period the charity had a deficit of £6515. Partly due to delay in receiving invoices for lets for the previous year but issued in advance during this period. Additional money was also spent on buses for 4 teams who had a successful run of Scottish Cup games which were away fixtures. Insurance costs increased over the year and a number of coaches required to renew their SFA courses and first aid as well as new coaches who required to complete these too. The trustees will recommend an increase to monthly fees at the 2025 AGM.
Future plans The trustees consider the following to be priorities for the charity for the next year: Further develop and improve footballing activities and facilities by encouraging and attracting players to continuelbegin their footballing journey within the club. Coach development to enable the continued delivery of the national player pathway. Launch of a new nursery (2021) age group in August 2025. Recruitment of key positions within the committee and trustees due to existing members indicating their intention to step down at 2025 AGM. Continue to grow the committee with new members. Development of players to the next step in their footballing journeys out with our Youth setup. The aim is to provide a s18pping stones to adult teams for our players for those who wish to continuing playing. Upgrade of ride on lawn mower capable of cutting larger areas. To achieve this we require to come up with a plan for fundraising, grant applications or sponsorship. 10
Declaration Signed by charity trustees: Print name Designation Date Print name Designation p.( Date IZI2C Z > Print name Designation Date Print name Des5gnation Date 15 Print name Deslgnatlon ILLifi E. Date 11
Print name Designation iwpo Date Iqli212S Print name Designation UILL Date as 12