SHOTTS BON ACCORD FOOTBALL ACADEMY
46 BAIRD TERRACE
HARTHILL
SHOTTS ML7 5PL
CHARITY NO $C053687
ACCOUNTS
FOR THE YEAR ENDED | JULY 2025
EAC ACCOUNTANCY LIMITED
CHARTERED CERTIFIED ACCOUNTANTS
SHOTTS
SHOTTS BON ACCORD FOOTBALL ACADEMY
TRUSTEES” ANNUAL REPORT
YEAR ENDED
1 JULY 2025
The management committee present its annual report and accounts of Shotts Bon Accord Football Academy for the year ended 1 July 2025.
Reference and Administrative Information
Charity Name: Shotts Bon Accord Football Academy
Charity Registration Number: SC053687
Contact Address:
46 Baird Terrace Harthill Shotts ML7 5PL
Committee Members who served from 2™ July 2024 to 14 July 2025
All the Committee Members who served at any time during the year and up to the date of signing the accounts are shown below:
Louise Whitelaw - Treasurer
Steven Whyte - Chairman Andrew Stevenson - Secretary David Topping — Wellbeing Officer William Quilter — Committee Member
Independent Examiner
Emma L. Holland, FCCA EAC Accountancy Limited 191 Station Road Shotts ML7 4BA
Bankers
Royal Bank of Scotland 104 High Street Biggar ML12 6DH
SHOTTS BON ACCORD FOOTBALL ACADEMY
TRUSTEES” ANNUAL REPORT (CONT’D)
YEAR ENDED 1 JULY 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
Recruitment and Appointment of New Trustees
Nominations are received and discussed by the existing trustees and a vote is taken.
Organisational Structure
The day to day administration of grants and the processing and handling of applications prior to consideration by the trustees is delegated to the secretary.
OBJECTS AND ACTIVITIES
The club will operate as a non-profit distributing charity whose principal objective is: (a) The advancement of education (b) The advancement of public participation in sport (c) The provision of recreational facilities, or the organisation of recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended. (d) The relief of those in need by reason of age, ill-health, financial hardship or other disadvantage
FINANCIAL REVIEW
A loss was incurred for the year under review. This was due to a decrease in income received.
PRINCIPAL FUNDING SOURCES
The main source of income is provided by Grant Funding and Fees Income.
SHOTTS BON ACCORD FOOTBALL ACADEMY
TRUSTEES” ANNUAL REPORT (CONT’D)
YEAR ENDED | JULY 2025
Statement of Trustees” Responsibilities
Charity law requires the Committee lu prepare finaucial statements for each financial year which showa true and fair view of the state of affairs of the charity and its financial activities for that year. In preparing those financial statements, the Committee is required to:
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e select suitable accounting policies and then apply them consistently; e make judgements and estimates that are reasonable and prudent; e state whether applicable accounting standards and statements of recommended practice have been followed, subject to any 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 operational existence.
The Committee is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charily and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees on 13th February 2026 and signed on their behalf by:
Louise Whitelaw Treasurer
SHOTTS BON ACCORD FOOTBALL ACADEMY
INDEPENDENT EXAMINER’S REPORT TO THE COMMITTEE
I report on the accounts of the charity for the year ended 1 July 2025 which are set out on pages 5 to 10.
Respective responsibilities of trustees and examiner
The Charity’s Committee are responsible tor 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. The charity Committee considers 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 Charities Accounts (Scotland) Regulations 2006. 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 Committee 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:
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e to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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@ to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Emma L. Holland, FCCA EAC Accountancy Limited Chartered Certified Accountants 191 Station Road Shotts ML7 4BA
13th February 2026
y ON "ORD FOO ACADEMY
YEAR ENDED | JULY 2023
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||
| Note | 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | ||
| Income resources from generated funds Voluntary Income |
1 | 1,755 | ~ | 1,755 | 3,500 |
| Activities forgenerating finds | 2 | 1410 | ~ | 1,410 | 45,760 |
| OtherIncome | 3 | - | ~ | ~ | 3,561 |
| Toil Incoming Resources | 3,265 | ~ | 3,265 | 12,821 | |
| Resources Expended | |||||
| Charitable activities | 4 | 3,819 | ~ | 3,819 | 6,295 |
| Governancecosts Tota! Resources Expended |
150. 3,969 |
~ | (50 3,969 |
~ 6,295 |
|
| Execss afreecipts over payments | ~ | ~ | ~ | 6,526 | |
| Excess of paymentsoverreceipts | -704 | ~ | -704 | is | |
| Total funds brought forward | 6,526 | ~ | 6,526 | ~ | |
| Totalfundscarriedforward | 5,822 | = | 5,822 | 6,526 |
SHOTTS BON ACCORD FOOTBALL ACADEMY
STATEMENT OF BALANCES
YEAR ENDED | JULY 2025
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||
| 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Bank & deposit balances | |||||
| Balances broughtforward | 6,526 | ~ | 6,526 | ~ | |
| Movement in year | |||||
| Excess ofreceipts overpayments | ~ | ~ | - | 6,526 | |
| Excess ofpayments overreceipts | -704 | ~ | -704 | = | |
| Balancescarriedforward | 5. | 5,822 | ~ | 5,822 | 6,526 |
The accounts were approved by the Committee on 13 February 2026
For and on behalf of the Committee
racecesseresseeeaeeresecseecenenscacsnsensecensscenessestenssnsaestenesseseeeseneeseeerseeeeteeeiereeteeesisieesveseeee | OUISE Miller Whitelaw, Officer
SHOTTS BON ACCORD FOOTBALL ACADEMY
Te
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
YEAR ENDED 1 JULY 2025
Accounting Policies
The principal accounting policies, which have been applied consistently in the current year in dealing with items which are considered material to the accounts, are set out below. The charity has adopted the requirements of the Statement of Recommended Practice: Accounting and Reporting by Charities (issued February 2005).
Basis of preparation
The accounts have been prepared in accordance with applicable accounting standards and under the historical cos convention, modified to reflect the inclusion of investments at market value, and in accordance with the Charities and Trustee Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006, approved by Shotts Bon Accord Football Academy and the Statement of Recommended Practice: Accounting and Reporting by Charities (2005).
Funds
Funds are classified as either restricted funds or unrestricted funds, defined as follows. Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objectives of the charity. Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income there from is used for the purpose defined in accordance with the objects of the charity. Unrestricted funds are expendable at the discretion of the Committee in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the Committee for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the Committees’ discretion to apply the fund.
Incoming resources
All donations are included within incoming resources under either unrestricted or restricted funds according to the terms under which the donation is made and when the amount can be quantified with reasonable certainty. Donations are brought into the accounts at their market value to the charity.
Resources expended
Expenditure is recognised on a cash basis when the liability is paid.
SHOTTS BON ACCORD FOOTBALL ACADEMY
NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONT'D)
YEAR ENDED 1 JULY 2025
Accounting Policies (COND)
Tangible Fixed Assets
The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, vested in the Shotts Bon Accord Football Academy. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the statement of financial activities in the year in which the liability arises.
Taxation
Shotts Bon Accord Football Academy is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.
SHOTTS BON ACCORD FOOTBALL ACADEMY
NOTES FORMING PART OF THE FINANCIAL STATEMENTS (CONT'D)
YEAR ENDED I JULY 2025
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|||||||
|---|---|---|---|---|---|
|Unrestricted|Restricted|
|Tunds|Tunds|Total|Tulal|
|2025|2025|2025|2024|
|£|£|£|£|
|1.|Voluntary|Income|
|Grants|1,755|~|1,755|3,000|
|Donations|~|~|~|500|
|1,755|~|1,755|3,500|
|2.|Activities|for Generating|Funds|
|Fees|1,510|~|1,510|1.760|
|Course Money|Received|~|~|~|375|
|Kit Money|Received|~|~|~|3,625|
|1,510|~|1.510|5,760|
|3.|Other|Income|
|Bank|Opening Balance|~|~|~|3,561|
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5
SHOTTS BON ACCORD FOOTBALL ACADEMY
NOTES TO THE ACCOUNTS
YEAR ENDED | JULY 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Funds|Funds|
|2025|2025|2025|2024|
|£|£|£|£|
|4.|Analysis|of payments|
|Ordinary|activities|
|Pitch|Hire|Fees|~|~|-|566|
|Training|Facility|Hire|Fees|73|~|73|~|
|Coaching Badges|490|~|490|75|
|Kits|~|~|~|3,104|
|Equipment|1,009|~|1,009|350|
|First Aid|Equipment|~|~|~|425|
|Plaques &|Trophies|83|~|83|=|
|First|Aid/Training|Courses|620|-|620|400|
|Park|Murial|Artwork|~|~|~|1,200|
|Advertising|132|~|132|120|
|Club|Ties|1,277|~|1,277|~|
|Sundry|Expenses|135|~|135|55|
|3,819|~|3,819|6,295|
|Governance|Costs|
|Accountancy Fee|150|~|150|>|
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5. Movement in Funds
At Incoming Resources At
02/07/2024 Resources Expended 01/07/2025
£ £ £ £
Restricted Funds ~ ~ ~ ~
Unrestricted Funds 6,526 3,265 3,969 5,822
Total Funds 6,526 3.265 3,969 5,822
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- The bank balance at 1 July 2024 is the amount held by the organisation before becoming a charity.