## **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;
- 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
- 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:
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Designation
Date
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Designation
p.(
Date
IZI2C Z >
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Designation
Date
Print name
Des5gnation
Date
15
Print name
Deslgnatlon
ILLifi E.
Date
11
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Designation
iwpo
Date
Iqli212S
Print name
Designation
UILL
Date
as
12