2025-08-31-accounts - The Joga Foundation SCIO

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

APPENDIX 1

Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period
	Period start date				Period end date
	Day	Month	Year		Day	Month	Year
From				To
	12	08	24		31	08	25

Office of the Scottish Charity Regulator

Reference and administration details

Charity name The Joga Foundation SCIO Other names charity is known by Registered charity number SC 053566 Charity’s principal address 2 Southloch Gardens 3/3 Glasgow

Postcode G21 4AR

Names of the charity trustees on date of approval of Trustees’ Annual Report

				Name of person (or body) entitled to appoint trustee (if any)
			Dates acted if not for whole year
	Trustee name	Office (if any)


1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

	Stewart Montgomery		Appointed 16/12/24	Joga Board
	Martin Joseph Bain
	Kevin Kelly	Chair
	Louise Donegan
	Stephen Farquhar

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name	Name	Dates acted if not for whole year
David Galt		Appointed 14/08/2024 - Resigned 30/11/2024






Structure, governance and management
Type of governing document Trustee recruitment and appointment
	SCVO SCIO	Constitution (single-tier) CONSTITUTION

	The board also appoints charity trustees to fill vacancies and the
	, people serving on the board have power to make changes to the constitution itself. This is done via resolution passing with majority vote at a board meeting. The people serving on the board are referred to in this constitution as CHARITY TRUSTEES - and they are also the MEMBERS of the organisation for the purposes of the Scottish Charities Act.

Objectives and activities
Charitable purposes Summary of the main activities in relation to these objects
	The organisation's purposes are:
	To promote health and wellbeing throughout the community by way of participation in sporting activity and education regarding the positive benefits of exercise. To promote social inclusion in Glasgow & surrounding areas by way of participation in sporting activity. The advancement of community development through operating a Community Sports club / Sporting Activities in order achieve a positive social impact. The promotion of equality and diversity by encouraging participation and integration into a range of inclusive and accessible programmes which strive to bring together all sections of the community, regardless of race, religion or creed, age, gender, sexuality or physical ability.
	Futsal coachin & cometitions
	g p.

APPENDIX 1 Achievements and performance

Summary of the main achievements of the charity during the financial period	During the financial period the Joga Foundation has made
	, significant progress in expanding inclusive participation, developing talent pathways, and strengthening its community impact. A key milestone was the establishment of the Frame Football project—the only initiative of its kind in Scotland. The programme has engaged over 15 players and provided vital support to families across Glasgow, Edinburgh, Renfrewshire, Ayrshire, and Stirlingshire, offering accessible football opportunities for children with mobility challenges. The Foundation has also strengthened its presence within Additional Support Needs (ASN) education, delivering regular sessions in schools including Hollybrook Academy, Lady of Lourdes, and Hampden Primary. These sessions have enabled more children and young people with ASN to access structured, inclusive sport in a supportive environment. Participation has continued to grow across all age groups through the expansion of the Foundation’s futsal programme throughout Glasgow and the west of Scotland. This growth has been matched by competitive success, with the first team achieving Scottish Cup Champion status during the period.

Summary of the main achievements of
the charity during the financial period

During the financial period the Joga Foundation has made

,
significant progress in expanding inclusive participation, developing
talent pathways, and strengthening its community impact.
A key milestone was the establishment of the Frame Football
project—the only initiative of its kind in Scotland. The programme
has engaged over 15 players and provided vital support to families
across Glasgow, Edinburgh, Renfrewshire, Ayrshire, and
Stirlingshire, offering accessible football opportunities for children
with mobility challenges.
The Foundation has also strengthened its presence within Additional
Support Needs (ASN) education, delivering regular sessions in
schools including Hollybrook Academy, Lady of Lourdes, and
Hampden Primary. These sessions have enabled more children and
young people with ASN to access structured, inclusive sport in a
supportive environment.
Participation has continued to grow across all age groups through
the expansion of the Foundation’s futsal programme throughout
Glasgow and the west of Scotland. This growth has been matched
by competitive success, with the first team achieving Scottish Cup
Champion status during the period.

Financial review
Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)
	The Trustees maintain unrestricted reserves at a level sufficient
	to support the charity’s ongoing sporting activities and meet short-term financial commitments. Reserve levels are reviewed regularly to ensure they remain appropriate to the charity’s needs.
	The foundation did not have a deficit for the year ended 31
	August 2025.
	Not applicable
	.

APPENDIX 1 Other optional information

Players from the Foundation’s Futsal Academy have also been given opportunities to compete internationally, taking part in tournaments in Italy, Switzerland, and Spain. These experiences have supported their ongoing development, exposing them to different styles of play and high-level competition.

The Foundation’s player development pathway is producing tangible outcomes. Ten players have progressed into full-time environments within SPFL clubs, while a former futsal player has reached elite level, representing Aston Villa in the EFL League Cup. In addition, several players have made their senior debuts across the SPFL, and others have gained international recognition by representing their countries at various youth levels.

Overall, the period reflects strong progress in delivering inclusive sport, developing talent, and creating meaningful sporting outcomes across all levels.

The progress made during this period has laid strong foundations for continued growth and development in the next financial year.

The Joga Foundation is building a number of key partnerships and relationships with exciting new partners, which will support the expansion of its programmes and increase opportunities for participants across all areas of delivery. These partnerships will play a vital role in strengthening community reach, enhancing provision, and ensuring long-term sustainability.

There is also a continued focus on developing coaching and volunteering opportunities, creating clear pathways for individuals to gain experience, qualifications, and employment within sport. This will not only strengthen the organisation’s workforce but also support personal development and community engagement.

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) OSCR will accept digital or typed signatures Kevin Kelly Full name(s)

Kevin Kelly

Position (e.g. Chair)

Chair

Date 29 May 2026

Enter SC No. below SC 053566

Enter charity name below The Joga Foundation

	Enter charity name below The Joga Foundation	Enter charity name below The Joga Foundation	Enter charity name below The Joga Foundation	Enter charity name below The Joga Foundation	Enter charity name below The Joga Foundation	Enter charity name below The Joga Foundation	Enter charity name below The Joga Foundation	Enter charity name below The Joga Foundation			Enter SC No. below SC 053566

	Receipts andpayments accounts
	For the period from	Period sta		rt date			Period		end date
		Day	Month		Year	to	Day	Mon	th	Year 25
		12	08		24		31	08

Section A Statement of receipts and payments
A1 Receipts	Unrestricted funds to nearest £ - - - - - - 11,370 3,194 108,001 0 0 0 107,106 0 0 900 0 0 959 0 959 122,565 108,006 108,965	Restricted funds to nearest £		Expendable endowment funds to nearest £ - - - - - -			Permanent endowment funds to nearest £		Total funds current period to nearest £		Total funds last period to nearest £
Donations							-		-
Legacies									-
Grants									- 11,370
Receipts from fundraisingactivities									- 3,194
Gross tradingreceipts									- 108,001
Income from investments other than land and buildings									-
Rents from land & buildings									-
Gross receipts from other charitable activities									-
		-							-
*A1 Sub total*				-					- 122,565		-
A2 Receipts from asset & investment sales							-
Proceeds from sale of fixed assets									-
Proceeds from sale of investments		-							-
*A2 Sub total*				-					-		-
*Total receipts* A3 Payments		-					-
				-					-		-

Expenses for fundraising activities									-
Gross trading payments									- 0
Investment management costs									-
Payments relating directly to charitable activities									- 107,106
Grants and donations									-
Governance costs:									-
Audit / independent examination									-
Preparation of annual accounts									- 900
Legal costs									-
Other									-
									-
*A3 Sub total*		-		-			-		- 108,006		-
A4 Payments relating to asset and investment movements
Purchases of fixed assets									- 959
Purchase of investments									-
*A4 Sub total*		-		-			-		- 959		-
*Total payments* *Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*
		-		-			-		- 108,965		-

	- 13,600	-		-			-		- 13,600		-

									-
	- 13,600			-
		-		-			-		- 13,600		-

053566 SC

APPENDIX 2

Section B Statement of balances

Details	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year	0 13,600				-
Surplus / (deficit) shown on receipts and payments account					-
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	- 13,600	-	-	-	-	-
	-	-	- Fund to which	- asset belongs	-	-
					Market valuation to nearest £	Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £
Equipment for deliveringsession		Unrestricted		375








Details			Total - Fund to which liability relates	-	-	-
					Amount due to nearest £	Last year to nearest £
Payroll & HMRC			Unrestricted		4,615
Accruals			Unrestricted		1,921



Details			Total Fund to which liability relates		- 6,536	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature*			Total Print Name		-	-
						Date of approval

Please note - OSCR will accept digital or typed signatures

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances

December 2007

APPENDIX 2

SC 053566

Section C Notes to the Accounts

C1 Nature and purpose of The charity’s funds are primarily derived from monthly membership funds (may be stated on subscriptions and are held to deliver futsal activities, cover ongoing analysis of funds worksheets) operational costs, and ensure the sustainability and development of accessible sporting opportunities for its participants. Additionally income is derived from sponsorship and charitable donations and grants.

Type of activity or project supported CommunityCoaching CommunityCoaching	Number of grants made £	Number of grants made £
	1	9,370
	1	2,000



	Total	- 11,370

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)		X
Authority under which paid		£






If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)	this box	x
	Number of trustees	£

Nature of relationship Trustee Trustee Trustee	Transaction amount (£) Balance outstanding at period end (£)	Transaction amount (£) Balance outstanding at period end (£)
	1,118.90	0
	2,850	0
	2,000	0



Payments of £1,118.90 and £2,850 are from Vend365 Ltd who are connected to Joga through trustee Stephen Farquhar who is a director of Vend365. The tournament/trip transaction is in respect of his son being part of the Joga squad taking part in the event. Payment of £2,000 is from Trustee Stewart Montgomery who sponsors the kits of the Joga first team in competition.

C5 Transactions with trustees and connected persons

C6 Other information

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes

December 2007

APPENDIX 2

SC 053566

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
					-
					-
					-
					-
Total 2 Grants	-	-	-	-	-	-
	- Unrestricted to nearest £ funds	- Restricted funds to nearest £	-	-	- Total current to nearest £ period	- Total last period to nearest £
					-
					-
					-
					-
Total 3 Gross receipts from other charitable activities	-	-			-	-
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
					-
					-
					-
					-
					-
					-
					-
					-
Total - - Unrestricted funds to nearest £ 4 Payments relating directly to charitable activities	-	-	-	-	-	-
		- Restricted funds to nearest £	- Expendable endowment funds to nearest £	- Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
					-
					-
					-
					-
					-
					-
					-
					-
					-
					-
					-
Total	-	-	-	-	-	-
	-	-	-	-	-	-

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1)

December 2007

APPENDIX 2

SC 053566

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts	Unrestricted fund 1 - enter name of fund below	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations					-
Legacies					-
Grants					-
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	-	-	-	-	-	-
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	-	-	-	-	-	-
					-
Expenses for fundraisingactivities					-
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	-	-	-	-	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	-	-	-	-	-	-
					-
	-	-	-	-	-	-

					-

	-	-	-	-	-	-
					-
Nature and purpose of funds

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2)

December 2007

APPENDIX 2

SC 053566

Additional analysis (3)

Receipts 6 Breakdown of restricted funds	Restricted fund 1 - enter name of fund below	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds	Total restricted funds last period
Donations					-
Legacies					-
Grants					-
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	-	-	-	-	-	-
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	-	-	-	-	-	-
					-
Expenses for fundraising activities					-
Gross trading payments					-
Investment management costs					-
Payments relating directly to charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	-	-	-	-	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	-	-	-	-	-	-
					-
	-	-	-	-	-	-

					-

	-	-	-	-	-	-
					-
Nature and purpose of funds

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3)

December 2007

APPENDIX 3

Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2
Charity name The Joga Foundation
SC 053566
Period start date					Period end date
Day	Month	Year			Day		Month	Year
12	08	2024	to		31		08	2025
							(remember to include the page numbers of additional sheets)

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.
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.
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.
Neil Atherton				Date:		12 May2026
Neil Atherton
FCMA CGMA (Chartered Institute of Management Accountants)
Rosemount
Garden Close Lane
Newbury RG14 6PR

*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 if the examiner needs to highlight material problems.

Give here brief details of No material matters identified any items that the examiner wishes to disclose