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2024-07-31-accounts

Docusign Envelope ID: 8A1CE6ED-4677-414D-89D7-7E07B40892AE

COVE RANGERS COMMUNITY FOUNDATION SCIO SCOTTISH CHARITY NUMBER: SC052676

TRUSTEES REPORT

AND STATEMENT OF ACCOUNTS FOR THE PERIOD FROM 12 JULY 2023 TO 31 JULY 2024

Docusign Envelope ID: 8A1CE6ED-4677-414D-89D7-7E07B40892AE

COVE RANGERS COMMUNITY FOUNDATION SCIO

INFORMATION

Trustees

Chief Executive

Secretary

Address

Independent Examiner

On behalf of Hall Morrice LLP 6/7 Queens Terrace Aberdeen AB10 1XL

Docusign Envelope ID: 8A1CE6ED-4677-414D-89D7-7E07B40892AE

COVE RANGERS COMMUNITY FOUNDATION SCIO

Trustees’ Annual Report
Independent Examiner’s Report
Receipts and Payments Account
Statement of Balances
Notes to the Accounts
CONTENTS
Page
1 - 3
4
5
6
7 - 8

Docusign Envelope ID: 8A1CE6ED-4677-414D-89D7-7E07B40892AE

COVE RANGERS COMMUNITY FOUNDATION SCIO

REPORT OF THE TRUSTEES FOR PERIOD ENDED 31 JULY 2024

Objectives and Activities

The Organisation's charitable purposes are:

Achievements and Performance

During our first period in operation our management team and Trustees have been focusing on establishing the Charity in the local area. This has involved the following –

To date we have been involved in the following projects –

The above activities continued after the period end, and we are currently in discussion with the SPFL and local residents about future projects such as Football Fans in Training.

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Docusign Envelope ID: 8A1CE6ED-4677-414D-89D7-7E07B40892AE

COVE RANGERS COMMUNITY FOUNDATION SCIO

REPORT OF THE TRUSTEES FOR PERIOD ENDED 31 JULY 2024

Financial Review

As well as establishing a team and building community relationships in our first period, we have generated donations and grants from a number of sources, including the SPFL and local businesses.

We are also working closely with Cove Rangers FC and Cove Rangers Supporters Club and wish to thank them for their support and donations provided to date. C

The charity does not have any monthly overheads, as we are being supported by Cove Rangers FC. Costs are incurred in relation to specific events or fundraising activities.

At the period end, our restricted reserves balance is £4,666 which relates to the Men in Mind project.

Our unrestricted reserves balance at the period end is in deficit by £230 due to supporting the Festive Friends Christmas Lunch. Our unrestricted fund returns to a surplus after the period end with the receipt of unrestricted donations.

Structure, Governance and Management

Cove Rangers Community Foundation, Scottish Charity number SC052676 is a Scottish Charitable Incorporated Organisation (SCIO) which was registered with the Office of the Scottish Charity Regulator on 12 July 2023.

The Board of Trustees reflect the different stakeholders and environment in which it operates, and trustees are appointed based on the skills they can bring to the organisation. When considering appointing new trustees, the Board has regard to the requirements for any specialist skills needed in order to support the charity’s work.

There must be a minimum of four trustees, with no maximum. Trustees are appointed at the annual AGM. Cove Rangers Football Club have the right to appoint two Trustees.

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Envw ID." ￿1CE￿4677414￿89Dl.7EuTB4o89?AE COVE RANGERS COMMUNITY FOUNDATION SCIO FOR PERIOD ENDED 31 JULY 2024 statement of trustees, responsibilities The trustees are resFonsible for preparing the Trustees. Report and the financial statements in accordance wth applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Scotland 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 of the charity for that period. In prepanng these financial statements. the trustees are required to- select suitable accounting policies and then apply them consiSten￿Y- observe the methods and principles in the Charities SORP- make judgements and estimates that are reasonable and prudent- state whether applicable accounting standard5 have been followed, subject to any material departures disclosed and explained in the financial statements- prepare the financial slalemenls on the going concem basis unless it is inappropriate to presume that the charity wll continue in operation. The trustees are responsible for keeping accounting records that disc105e wth reasonable accuracy al any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment Iscodand) Act 2005, the Charities Accounts (Scotlandl Regulations 2006 {as amended) and the provisions of the charity's constitution. 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 i￿egUlar1ties. Approved and signed on behalf of the Trustee on 28 April 2025

Docusign Envelope ID: 8A1CE6ED-4677-414D-89D7-7E07B40892AE

COVE RANGERS COMMUNITY FOUNDATION SCIO

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

I report on the accounts of the charity for the period ended 31 July 2024 which are set out on pages 3 to 6.

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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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 view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations;

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

On behalf of Hall Morrice LLP, Chartered Accountants, Aberdeen, 28 April 2025

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Docusign Envelope ID: 8A1CE6ED-4677-414D-89D7-7E07B40892AE

COVE RANGERS COMMUNITY FOUNDATION SCIO

RECEIPTS AND PAYMENTS ACCOUNT FOR THE PERIOD ENDED 31 JULY 2024

Note
Restricted
£
Unrestricted
£
RECEIPTS
Donations
5,125
370
SPFL Grant
900
-
TOTAL RECEIPTS
6,025
370
PAYMENTS
Charitable Activities
- Festive Friends Lunch
1,500
-
- MIM Merchandise
135
-
- MIM Stationery
324
-
TOTAL PAYMENTS
1,959
-
SURPLUS FOR THE PERIOD
4
4,066
====
370
====
Total
£
5,495
900
6,395
1,500
135
324
1,959
4,436
====

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Docusign Envelope ID: 8A1CE6ED-4677-414D-89D7-7E07B40892AE

COVE RANGERS COMMUNITY FOUNDATION SCIO

STATEMENT OF BALANCES AS AT 31 JULY 2024

Restricted Unrestricted Total
Funds Fund 2024
Note £ £ £
CASH FUNDS
Bank balance as at 12 July 2023 - - -
Surplus for the period 4,066 370 4,436
Transfers 600 (600) -
Bank balance as at 31 July 2024 4 4,666 (230) 4,436
==== ==== ====
ASSETS - - -
==== ==== ====
LIABILITIES - - -
==== ==== ====

Approved by the Trustees on 28 April 2025 and signed on their behalf by:

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Docusign Envelope ID: 8A1CE6ED-4677-414D-89D7-7E07B40892AE

COVE RANGERS COMMUNITY FOUNDATION SCIO

NOTES TO THE ACCOUNTS FOR PERIOD ENDED 31 JULY 2024

1. Basis of accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The accounts presented are from the date of incorporation on 12 July 2023 to 31 July 2024. There are no comparatives.

2. Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the charity’s objects.

Restricted funds can only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for specific purposes. During the period, the charity received donations of £5,125 in relation to the Men In Mind project, and £900 in relation to the Festive Friends annual Christmas lunch.

At 31 July 2024, the unrestricted fund balance is a deficit, due to supporting the Festive Friends lunch. The unrestricted funds balance returned to surplus post period end following receipts from unrestricted donations.

3. Transfers between funds

During the period, £600 was transferred from unrestricted funds to restricted funds. This was to cover the cost of the Festive Friends lunch as in sufficient donations had been raised to cover the cost of the lunch.

4. Funds

Funds
Income Expenditure Transfers Balance at
31.07.24
£ £ £ £
Unrestricted Funds 370 - (600) (230)
Restricted Funds
Men in Mind (MIM) 5,125 (459) - 4,666
Festive Friends Lunch 900 (1,500) 600 -
6,395 (1,959) - 4,436
==== ==== === ====

Men In Mind

Men In Mind is a peer-to-peer male mental health support group, hosted at Cove Rangers FC every Thursday.

Festive Friends Lunch

Festive Friends is an annual free Christmas lunch provided to the elderly from our community, which is part funded by a grant from the SPFL.

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Docusign Envelope ID: 8A1CE6ED-4677-414D-89D7-7E07B40892AE

COVE RANGERS COMMUNITY FOUNDATION SCIO

NOTES TO THE ACCOUNTS FOR PERIOD ENDED 31 JULY 2024

5. Trustee Remuneration

None of the trustees were paid any remuneration or expenses by the trust during the period.

6. Related Parties

There were no related party transactions during the year.

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