REGISTERED CHARITY NUMBER: SCO52776
|
|
| | | | | |
|
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 July 2025
Blantyre Celtic Community Football Club
|
| | |
Accountants Plus Chartered Certified Accountants Second Floor Airbles House 270 Airbles Road MotherwellML1 3AT
| | | | |
|
Blantyre Celtic Community Football Club
Contents of the Financial Statements for the Year Ended 31 July 2025
| Page | |||
|---|---|---|---|
| Report ofthe Trustees | 1 | to 2 | |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| DetailedStatementofFinancialActivities | 11 | to | 12 |
| ;
|
Blantyre Celtic Community Football Club
| | | |
|
| ,
Report of the Trustees for the Year Ended 31 July 2025
The trustees present their report with the financial statements of the charity for the year ended 31 July 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).
OBJECTIVES AND ACTIVITIES Objectives and aims
Blantyre Celtic Community Football Club SCIO aims to enhance the lives of children and young people through football training and matches. We strive to promote public participation in football, offering a safe, inclusive, and competitive environment accessible to all.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Over the past year, the charity has continued to grow and strengthen its community impact through football and youth development. Participation rose to around 294 players as we expanded our programme and created more opportunities for children and young people to be active, learn, and connect. Key achievements during the year included: demand.o Adding four new teams - 2019s, 2016s, U14 Girls Gold, and U8 Girls - to meet growing local
o Supporting our U14 and U12 Girls teams to take part in a football trip to Blackpool, providing a valuable social and sporting experience.
o Enabling our 2011 squad to travel to the Netherlands for a tournament and visit Germany, helping players gain international experience.
helping players gain international experience. | o Successfully hosting our 10th annual football festival over two venues and two days, with excellent feedback from participants, families, and visiting clubs. skills through sport, offering a welcoming environment for all ages and abilities. | These activities have helped the club continue its mission to promote inclusion, wellbeing, and life | | FINANCIAL REVIEW | | Reserves policy ! The trustees aim to hold reserves sufficient to cover 3 months unrestricted expenditure and are | | working towards this. 3 At the year end, the free reserves were £27,285. This would cover just over 2 months expected , expenditure. | : |FUTURE PLANS | | Looking ahead, the charity aims to build on this progress and deliver even more community benefit i through sport and youth engagement. Our priorities for the coming year include: o Delivering our first Easter and Summer holiday camps, with a focus on supporting children and addressing holiday hunger. o Working towards achieving the SFA Gold Quality Mark status. | o Encouraging greater participation in tournaments across Scotland, the wider UK, and Europe. | o Introducing a new 2020 age group to widen access for younger players. o Increasing youth involvement in decision-making by offering committee and leadership roles for members aged 16-24. o Developing projects beyond football to help young people gain life skills and improve future employment prospects. 0 Beginning long-term planning for a club hub or home ground to secure the charity's future and strengthen its community roots. ; | | Page 1 |
Blantyre Celtic Community Football Club
| | | | , ,
|
Report of the Trustees for the Year Ended 31 July 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document and constitutes a Scottish Charitable Incorporated Organisation.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number $C052776
_ address
Trustees
Independent Examiner —— = Chartered Certified Accountants. Second Floor Airbles House 270 Airbles Road Motherwell ML1 3AT
Approved by order of the board of trustees on 26 January 2026 and signed on its behalf by:
|
Page 2
Independent Examiner's Report to the Trustees of Blantyre Celtic Community Football Club
| Responsibilities and basis of report | As the charity trustees of the Trust you are responsible for the preparation of the accounts in | accordance with the requirements of the Charities Act 2011 (‘the Act’). | | report in respect of my examination of the Trust's accounts carried out under Section 145 of the Charity Commission under Section 145(5)(b) of the Act. | Act and in carrying out my examination | have followed all applicable Directions given by the
| : | | | | | |
Independent examiner’s report to the trustees of Blantyre Celtic Community Football Club | report to the charity trustees on my examination of the accounts of Blantyre Celtic Community Football Club (the Trust) for the year ended 31 July 2025.
Independent examiner's statement | have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- Act;accountingor records were not kept in respect of the Trust as required by Section 130 of the 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and
| content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other | than any requirement that the accounts give a true and fair view which is not a matter : considered as part of an independent examination. ; | have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the
2 accounts to be reached.
| Accountants Plus | Chartered Certified Accountants | Second Floor | Airbles House | 270 Airbles Road | Motherwell | ML1 3AT | 27 January 2026
| |
Page 3
Blantyre Celtic Community Football Club
Statement of Financial Activities
for the Year Ended 31 July 2025
| | | | | | !
==> picture [475 x 465] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Period|
|25.8.23|
|Year|Ended|to|
|31.7.25|31.7.24|
|Unrestricted|Restricted|Total|Total|
|fund|funds|funds|funds|
|Notes|£|£|£|£|
|INCOME|AND|ENDOWMENTS|FROM|
|Donations|and|legacies|137,173|900|138,073|113,332|
|Charitable|activities|
|Charitable|activities|2,499|4,460|6,959|7,140|
|Other trading|activities|2|24,929|-|24,929|23,199|
|Other|income|3,825|-|3,825|172|
|Total|168,426|5,360|173,786|144,443|
|EXPENDITURE|ON|
|Raising|funds|-|-|-|4,459|
|Charitable|activities|
|Charitable|activities|158,641|4,960|163,601|122,459|
|__|en|_|en|
|Total|158,641|4,960|163,601|126,918|
|NET INCOME|9,785|400|10,185|17,525|
|RECONCILIATION OF FUNDS|
|Total|funds|brought|forward|17,500|25|17,525|-|
|TOTAL FUNDS CARRIED FORWARD|27,285|425|27,710|17,525|
----- End of picture text -----
The notes form part of these financial statements
Page 4
Blantyre Celtic Community Football Club
| .
| | |
|
i
| |
Balance Sheet 31 July 2025
| Unrestricted fund |
Restricted funds |
Restricted funds |
31.7.25 Total funds |
31.7.24 Total funds |
||
|---|---|---|---|---|---|---|
| CURRENT ASSETS Debtors Cash at bank |
Notes 5 |
£ 854 27,503 |
£ | - 425 |
£ 854 27,928 |
£ 3,589 14,892 |
| 28,357 | 425 | 28,782 | 18,481 | |||
| CREDITORS | ||||||
| Amounts falling due within one year | 6 | (1,072) | - | (1,072) | (956) | |
| NETCURRENTASSETS | 27,285 | 425 | 27,710 | 17,525 | ||
| TOTALASSETS LESS CURRENT | ||||||
| LIABILITIES | 27,285 | 425 | 27,710 | 17,525 | ||
| NETASSETS | 27,285 | 425 | 27,710 | 17,525 | ||
| FUNDS | 7 | |||||
| Unrestricted funds | 27,285 | 17,500 | ||||
| Restricted funds | 425 | 25 | ||||
| TOTAL FUNDS | 27,710 ——— |
17,525 = |
The26 Januaryfinancial 2026statementsand wereweresignedapprovedon its behalfby theby:Board of Trustees and authorised for issue on
|
| | | | |
The notes form part of these financial statements
Page 5
2 | | , | | | | | | | | | |
Blantyre Celtic Community Football Club Notes to the Financial Statements for the Year Ended 31 July 2025
4. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
|
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
==> picture [2 x 14] intentionally omitted <==
----- Start of picture text -----
|
----- End of picture text -----
Page 6
continued...
|
Blantyre Celtic Community Football Club
|
| 31.7.25 31.7.24 { £ £ Festival income 17,144 14,816 | Sponsorships 7,785 8,383 f — — | 24,929 23,199 | 3. TRUSTEES’ REMUNERATION AND BENEFITS | There were no trustees’ remuneration or other benefits for the year ended 31 July 2025 nor | for the period ended 31 July 2024. | Trustees’ expenses
! : :
Notes to the Financial Statements - continued for the Year Ended 31 July 2025
|
a
| : | | | | | |
:
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIESTRADING ACTIVITIESACTIVITIES | Period | ||
|---|---|---|---|
| 25.8.23 | |||
| Year Ended | to | ||
| Sponsorships Festival income |
31.7.25 £ 7,785 17,144 — 24,929 |
31.7.24 £ 8,383 14,816 — 23,199 |
|
| TRUSTEES’ REMUNERATION AND BENEFITSREMUNERATION AND BENEFITSAND BENEFITSBENEFITS There werewere no trustees’ remuneration or other benefits for thethe year endedended for the period ended 31the period ended 31period ended 31ended 3131 July 2024.2024. |
year endedended 31 July 20252025 nor | ||
| Trustees’ expensesexpenses | |||
| There were no trustees' expenses paid for the year ended 31 July | 2025 nor for | the period |
|
| ended 31 July 2024. | |||
| COMPARATIVES FORTHESTATEMENTOFFINANCIALACTIVITIES Unrestricted Restricted |
Total | ||
| fund | funds | funds | |
| £ | £ | £ | |
| INCOMEANDENDOWMENTS FROM Donations and legacies |
113,332 | - | 113,332 |
| Charitable activities | |||
| Charitable activities | 1,500 | 5,640 | 7,140 |
| Othertrading activities Otherincome |
23,199 772 ny |
- - ey |
23,199 772 ——— |
| Total | 138,803 — |
5,640 — |
144,443 ean |
| EXPENDITUREON Raising funds |
4,459 | - | 4,459 |
| Charitable activities | |||
| Charitable activities | 116,824 | 5,635 | 122,459 |
| Total | 121,283 | 5,635 | 126,918 |
| NET INCOME | 17,520 | 5 | 17,525 |
| Transfers between funds | (20) | 20 | - |
| Netmovementinfunds | 17,500 | 25 | 17,525 |
There were no trustees' expenses paid for the year ended 31 July 2025 nor for the period ended 31 July 2024.
4.
Page 7
continued...
Blantyre Celtic Community Football Club
|
|
|
Notes to the Financial Statements - continued for the Year Ended 31 July 2025
| 4. | COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES - continued |
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| fund | funds | funds | ||
| £ | £ | £ | ||
| TOTAL FUNDS CARRIED | ||||
| FORWARD | 17,500 | 25 | 17,525 | |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31.7.25 | 31.7.24 | |||
| £ | £ | |||
| Other debtors | - | 2,634 | ||
| Prepayments | 854 | 955 | ||
| 854 | 3,589 | |||
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31.7.25 | 31.7.24 | |||
| £ | £ | |||
| Other creditors | 1,072 | 956 | ||
| 7. | MOVEMENT INFUNDS | Net | ||
| movement | At | |||
| At 1.8.24 | in funds | 31.7.25 | ||
| £ | £ | a | ||
| Unrestricted funds | ||||
| General fund | 17,500 | 9,785 | 27,285 | |
| Restricted funds | ||||
| Sported Foundation Grant | 25 | - | 25 | |
| Morrisons Fund | - | 400 | 400 | |
| 25 | 400 | 425 | ||
| TOTALFUNDS | 17,525 | 10,185 | 27,710 |
Page 8
continued...
Blantyre Celtic Community Football Club
Notes to the Financial Statements - continued for the Year Ended 31 July 2025
7. MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
==> picture [595 x 490] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Incoming|Resources|Movement|||
|resources|expended||in|funds|
|:|£|£|£|
|Unrestricted|funds|||
|3|General|fund|168,426|(158,641)|9,785|
|:|
|:|
|Restricted|funds|||
|||Centrica|1,500|(1,500)|-|
|::|ChildrensScotmid|Lottery|1,000460|(1,000)(460)|--|||
|!|Co-Op|500|(500)|-|
|||EK Community Fund|500|(500)|-|||
|||Youth|Voice|Fund|500|(500)|-|||
|||Morrisons Fund|400|-|400|||
|HSBC|500|(500)|-|
|—|ny|———|||
|5,360|(4,960)|400|||
|||TOTAL FUNDS|173,786|(163,601)|10,185|
|||Comparatives|for movement|in funds|
|||Net|Transfers|
|movement|between|At|
|in|funds|funds|31.7.24|
|£|£|£|
|}|Unrestricted|funds|
|General|fund|17,520|(20)|17,500|
|Restricted|funds|
|Sported|Foundation|Grant|25|-|25|
|ASDA Community|Fund|(20)|20|-|
|5|20|25|
|TOTAL FUNDS|17,525|-|17,525|
----- End of picture text -----
Page 9
continued...
Blantyre Celtic Community Football Club
|
Notes to the Financial Statements - continued for the Year Ended 31 July 2025
| | | , |
| |
|
|
7. MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 138,803 | (121,283) | 17,520 |
| Restricted funds | |||
| Awards for All | 4,000 | (4,000) | - |
| Sported Foundation Grant | 1,240 | (1,215) | 25 |
| ASDA Community Fund | 400 | (420) | (20) |
| 5,640 | (5,635) | 5 | |
| TOTALFUNDS | 144,443 | (126,918) | 17,525 |
Description of Funds
-
Centrica - for providing sports equipment for the club. 2. Children’s Lottery - for providing clothing for the new 2019 age group.
-
Scotmid Fund- for providing sports equipment for the new 2019 age group. 4.Co-op Group - for costs towards the girls trip to blackpool. 5. Morrisons Foundation - for providing players with new boots or for them to exchange boots along with cleaning and storage for the boots.
-
EK Community Fund - for providing away kits for U10/8s girl teams. 7.Youth Voice Fund - for providing training kits for the 2012 age group. 8. HSBC CAF - for providing costs towards the girls trip to blackpool.
-
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2025.
Page 10
| |
Blantyre Celtic Community Football Club
|
: |
| |
,
| | | |
; |
| |
| : :
|
:
Detailed Statement of Financial Activities for the Year Ended 31 July 2025
|
| Blantyre Celtic CommunityCommunity Football Club Detailed Statement ofof Financial Activities for thethe Year Ended 31 July 20252025 |
||
|---|---|---|
| Period | ||
| 25.8.23 | ||
| Year Ended | to | |
| 31.7.25 | 31.7.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations Gift aid Contribution for activities |
15,583 10,837 111,653 |
43,512 8,891 60,929 |
| 138,073 | 113,332 | |
| Other trading activities | ||
| Sponsorships | 7,785 | 8,383 |
| Festival income | 17,144 | 14,816 |
| 24,929 | 23,199 | |
| Charitable activities | ||
| Grants | 6,959 | 7,140 |
| Other income | ||
| Sundryincome Interest receivable |
3,825 - 3,825 |
209 563 772 |
| Total incomingresources | 173,786 | 144,443 |
| EXPENDITURE | ||
| Raisingdonationsand legacies Festival |
- | 4,459 |
| Charitable activities | ||
| Postage and stationery | - | 180 |
| Sundries | 135 | 568 |
| Clothing and uniform | 20,525 | 41,365 |
| Coaching fees | 950 | 800 |
| Event expense Festival |
9,547 13,426 |
18,356 - |
| Facilities | 45,107 | 37,122 |
| Sportsequipment Carriedforward |
7,760 97,450 |
13,825 112,216 |
| | | |
This page does not form part of the statutory financial statements
Page 11
Blantyre Celtic Community Football Club
| | 2 | | , | |
Detailed Statement of Financial Activities
for the Year Ended 31 July 2025
.
| Detailed Statement of Financial Activities for thethe Year Ended 31 July 20252025 |
||
|---|---|---|
| Period | ||
| 25.8.23 | ||
| Year Ended 31.7.25 |
to 31.7.24 |
|
| £ | £ | |
| Charitable activities | ||
| Broughtforward | 97,450 | 412,216 |
| League fees Referees fees SFAfees |
840 6,988 1,270 |
400 4,148 960 |
| SWFAfees | 884 | 534 |
| Training costs | 1,983 | 1,865 |
| Computer costs Donations Travel and accomodation |
1,749 500 47,118 |
1,180 200 - |
| Awaytournaments | 2,889 | - |
| 161,671 | 121,503 | |
| Support costs | ||
| Finance | ||
| Bank charges | 261 | - |
| Governance costs | ||
| Accountancy and legal fees | 1,669 | 956 |
| Total resources expended | 163,601 | 126,918 |
| Netincome | 10,185 | 17,525 |
. This page does not form part of the statutory financial statements
Page 12