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COMPANY REGISTRATION NUMBER: SC084712
CHARITY REGISTRATION NUMBER: SC011652
Boys' and Girls' Clubs of Scotland
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2023
Boys' and Girls' Clubs of Scotland
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2023
Page
Trustees' annual report (incorporating the director's report)
1
Independent examiner's report to the trustees
7
Statement of financial activities (including income and expenditure account)
9
Statement of financial position
10
Notes to the financial statements
11
Boys' and Girls' Clubs of Scotland
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 March 2023
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2023 .
Chair's report
It has been a busy time for the organisation with the organising of our events in full swing again, great to see and great to be a part of. I would like to thank David Rowan for all our banking matters and keeping me informed at all times, everything is transparent and available to the Board of Directors and also for keeping the organisation registered with OSCR the Office of the Scottish Charity Regulator as per our charity status. Very much appreciated David, thank you.
At this time I would also like to also thank Sandra Rowan for all her endeavours in keeping the info@boysandgirlsclubsscotland.co.uk email up to date. Her work when it comes to the Football Internationals is invaluable and as items are now in place for example registration of players it makes it an easier task to complete now.
Our Golf event went ahead at Muirfield on the second Tuesday in April and it was a great success and this year as normal we had the pleasure of inviting 16 golfers to participate. This year we split into 8 male golfers and 8 female golfers. The Committee at Muirfield are extremely helpful and go above and beyond to make it such a memorable day for all in attendance. We as an organisation are extremely grateful to Muirfield which is the home of the Honourable Company of Edinburgh Golfers. The Secretary of the club has invited our organisation to attend again on Tuesday 11th April 2023. We have accepted and long to keep our associations going for many years to come.
Our Football Internationals went ahead as planned and our Girls under 15's and under 17's both won their games quite convincingly. The weekend was a great success and a big thank you must go to Falkirk Football Club for the excellent facilities that were on offer. The atmosphere was electric and very memorable. At this point I would also like to thank our Ambassador for the girls football, Leanne Crichton for organising match tickets for the Dunfermline versus Alloa cup tie at East End Park. All in in attendance enjoyed the match and also the pies at half-time.
Back to Falkirk Stadium and thank you's must go out to Piper Dan who piped the players onto the park and then played beautifully the National Anthems of both nations. I would also like to thank Dave Mac the official match announcer for his expertise and for all the afternoons entertainments, hearing music when a goal is scored is great motivation for the crowds that were in attendance.
The Boy's football Internationals were played In Wales at the Marston's Football Stadium ,the home of Afan Lido. It was a fairly successful weekend. Unfortunately the under 15's and 17's did not return home with the cups which were up for grabs but put up a very good show, the under 19's were triumphant and brought back home the massive Red Cross Cup. Well done to management, coaches and players for a good weekend and everyone was a credit to the organisation.
Wullie Davey (Child Protection Officer) continues to keep the board members informed of the latest laws and updates and continues to do PVG's on behalf of the organisation.
My biggest THANK YOU goes out to our volunteers because without your help and support we couldn't run the organisations events. You give up your valuable time and it very much appreciated.
David Taylor, Chair
Reference and administrative details
Registered charity name
Boys' and Girls' Clubs of Scotland
Charity registration number
SC011652
Company registration number
SC084712
Principal office and registered
20 Wellington Square
office
Ayr
KA7 1EZ
The trustees
D R Rowan
R McKenzie
(Resigned 17 August 2023)
D M Taylor
A Heggie
(Resigned 1 March 2023)
W Brown
(Resigned 1 March 2023)
W Davey
J Beatt
(Appointed 1 March 2023)
J Hughes
(Appointed 1 March 2023)
J Patterson
(Appointed 1 March 2023)
Independent examiner
James Bell CA
Structure, governance and management
Governing document
The organisation is a charitable company limited by guarantee. The charitable company was established under a Memorandum of Association that establishes the objects and powers of the charitable company and is governed under its Articles of Association.
Recruitment and appointment of the management committee
The directors of the charitable company are also charity trustees for the purposes of charity law and under the company's Articles are known as members of the Management Committee. Under the requirements of the Articles of Association the Chair, Vice Chair and Treasurer hold office for a three year period. The remaining Trustees are nominated and re-elected on an annual basis.
Risk management
Where appropriate, systems or procedures have been established to mitigate the risks the charitable company faces. Significant external risks to funding have led to the development of a strategic plan which allows for the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety, volunteers and visitors to the head office premises.
All activities carried out by the organisation are done with competent and/or fully trained staff. This organisation also prides itself in its Child Leader Protection Policy ensuring that all legal steps have been taken to ensure a safe environment exists for all its members. Due to the COVID-19 global pandemic the organisation has revised their position on all events, now considering social distancing, changing facilities, travel and implemented a remote meeting policy for Board Meetings.
Child Protection
Boys' and Girls' Clubs of Scotland continues to act as an umbrella body for its members and volunteers. We now have two full-time Child Protection Officers who oversee the PVG Scheme Applications and compliance of all involved.
National Association of Boys & Girls Clubs - UK
During 2021/22 the B&GC's of Scotland accepted an invitation to become a full member of the National Organisation. This will be reviewed on an annual basis dependent on time, costs and benefits.
Objectives and activities
Boys' and Girls' Clubs of Scotland has been established for the public benefit through aspiration to the following aims:
To develop and foster partnerships between particpants, clubs and external organisations to provide a safe environment in which to promote the general welfare of young people in Scotland.
To maintain a centre of reference for Boys' and Girls' Clubs of Scotland and to encourage and promote the benefits of using the service to its members.
To assist, when required for participants to be offered the opportunity to participate in any sports or courses on offer by the organisation and in governance, where appropriate.
To promote events and activities on offer through the local clubs and through out website and assist members to partake in such events and/or alternative activities.
To promote the co-operation between clubs and the organisation through competitions, training events and other means available.
To stimulate interest in the work of Boys' and Girls' Clubs of Scotland and recruit and train volunteers.
To co-operate at national level with other bodies, statutory and voluntary, interested in the welfare of young people and to act as a link between Boys' and Girls' Clubs of Scotland and government departments, public bodies and trusts.
To make and carry out any arrangements of benefit for joint working or co-operation with any other society or body having as one of its aims the welfare of young people.
To raise and administer funds for the furtherance of the aims of the association and take any action which may be to the benefit of the welfare of young people.
Achievements and performance
Review of activities
Boys' and Girls' Clubs of Scotland ran a variety of activities for its members in the year including:
A golf competition held at Muirfield by kind permission of The Honourable Company of Edinburgh Golfers.
The Girls' Under 15s & 17s international football team taking part in Internationals versus our counterparts from Wales annually by associated countries.
Inter-Federation Golf Tournament held at the Saline Golf Club for the Bill Donaldson Trophy.
The Boys' International Football Squads playing challenge matches versus their counterparts from Boys and Girls Clubs for Wales.
Football trials held throughout the country for various age groups of both the boys' and girls' football teams.
Our organisation also run various activities for the member clubs which include but are not limited to the following:
Mental Health Awareness Sessions in partnership with the Kris Boyd Charity
Substance Misuse Awareness Seminars
The board have agreed to actively seek new sponsorship under a revised strategic plan based on all participants funding one or two key charity partners, e.g. Show Racism the Red Card.
The organisation is also seeking to expand their activities range, and some ideas include: Adventure weekends, expansion into Rugby and Hockey, First Aid courses for coaches, and business courses for volunteers.
Financial review
Financial review
The results for the year show net expenditure of £12,663 (2022 - £4,055), being net expenditure on unrestricted funds of £12,663 (2022 - £7,555) and net income on restricted funds of £Nil (2022 - £3,500). This resulted in a decrease in reserves at 31 March 2023 to £128,695 (2022 - £141,358) made up of unrestricted reserves of £128,695 (2022 - £67,704) and restricted reserves of £Nil (2022 - £73,654).
Reserves policy
The directors have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (the free reserves) held by the charitable company should be equivalent to at least 12 months of the total resources expended which equates to £50,146 in general funds. At the balance sheet date the free reserves were £128,520.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 2 November 2023 and signed on behalf of the board of trustees by:
D R Rowan
Trustee
Boys' and Girls' Clubs of Scotland
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Boys' and Girls' Clubs of Scotland
Year ended 31 March 2023
I report to the trustees on my examination of the financial statements of Boys' and Girls' Clubs of Scotland ('the charity') for the year ended 31 March 2023.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (‘the 2005 Act’), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts carried out under section 44(1)(c) of the 2005 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). Independent examiner's statement
Since the charity is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confirm that I am qualified to undertake the examination because I am a registered member of ICAS which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act, section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; or
2. the financial statements do not accord with those records or with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006; or
3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I 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 accounts to be reached.
James Bell CA Independent Examiner
James Bell & Co
Chartered Accountants
20 Wellington Square
Ayr
KA7 1EZ
2 November 2023
Boys' and Girls' Clubs of Scotland
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2023
2023
2022
Unrestricted funds
Restricted funds
Total funds
Total funds
Note
£
£
£
£
Income and endowments
Donations and legacies
5
9,750
9,750
3,600
Charitable activities
6
27,426
27,426
Investment income
7
307
307
7
--------
----
--------
-------
Total income
37,483
37,483
3,607
--------
----
--------
-------
Expenditure
Expenditure on charitable activities
8,9
50,146
50,146
7,662
--------
----
--------
-------
Total expenditure
50,146
50,146
7,662
--------
----
--------
-------
--------
----
--------
-------
Net expenditure and net movement in funds
( 12,663)
( 12,663)
( 4,055)
--------
----
--------
-------
Reconciliation of funds
Total funds brought forward
67,704
73,654
141,358
145,413
--------
--------
---------
---------
Total funds carried forward
55,041
73,654
128,695
141,358
--------
--------
---------
---------
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Boys' and Girls' Clubs of Scotland
Company Limited by Guarantee
Statement of Financial Position
31 March 2023
2023
2022
Note
£
£
Fixed assets
Tangible fixed assets
15
175
234
Current assets
Debtors
16
878
2,428
Cash at bank and in hand
129,442
140,136
---------
---------
130,320
142,564
Creditors: amounts falling due within one year
17
1,800
1,440
---------
---------
Net current assets
128,520
141,124
---------
---------
Total assets less current liabilities
128,695
141,358
---------
---------
Net assets
128,695
141,358
---------
---------
Funds of the charity
Restricted funds
73,654
Unrestricted funds
128,695
67,704
---------
---------
Total charity funds
18
128,695
141,358
---------
---------
For the year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 2 November 2023 , and are signed on behalf of the board by:
D R Rowan
Trustee
Boys' and Girls' Clubs of Scotland
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2023
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in Scotland and a registered charity in Scotland. The address of the registered office is 20 Wellington Square, Ayr, KA7 1EZ.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
25% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Limited by guarantee
The organisation is a charitable company limited by guarantee. The charitable company was established under a Memorandum of Association that establishes the objects and powers of the charitable company and is governed under its Articles of Association.
5. Donations and legacies
Unrestricted Funds
Restricted Funds
Total Funds 2023
£
£
£
Donations
Donations
3,500
3,500
Grants
Grants receivable
5,000
5,000
Sponsorship
Sponsorship
1,250
1,250
-------
----
-------
9,750
9,750
-------
----
-------
Unrestricted Funds
Restricted Funds
Total Funds 2022
£
£
£
Donations
Donations
100
3,500
3,600
Grants
Grants receivable
Sponsorship
Sponsorship
----
-------
-------
100
3,500
3,600
----
-------
-------
6. Charitable activities
Unrestricted Funds
Total Funds 2023
Unrestricted Funds
Total Funds 2022
£
£
£
£
Events income
17,305
17,305
Events contributions
9,511
9,511
Other income
610
610
--------
--------
----
----
27,426
27,426
--------
--------
----
----
7. Investment income
Unrestricted Funds
Total Funds 2023
Unrestricted Funds
Total Funds 2022
£
£
£
£
Interest received
307
307
7
7
----
----
----
----
8. Expenditure on charitable activities by fund type
Unrestricted Funds
Total Funds 2023
Unrestricted Funds
Total Funds 2022
£
£
£
£
Charitable activities
42,332
42,332
1,900
1,900
Support costs
7,814
7,814
5,762
5,762
--------
--------
-------
-------
50,146
50,146
7,662
7,662
--------
--------
-------
-------
9. Expenditure on charitable activities by activity type
Activities undertaken directly
Support costs
Total funds 2023
Total fund 2022
£
£
£
£
Charitable activities
42,332
6,014
48,346
5,862
Governance costs
1,800
1,800
1,800
--------
-------
--------
-------
42,332
7,814
50,146
7,662
--------
-------
--------
-------
10. Analysis of support costs
Charitable activities
Total 2023
Total 2022
£
£
£
General office
354
354
Travel
1,544
1,544
327
Administration
720
720
750
Computer costs
544
544
879
Bookkeeping
1,296
1,296
1,272
Meeting costs
445
445
260
Insurance
235
235
224
Accountancy
1,800
1,800
1,800
Depreciation
59
59
132
Sundry expenses
817
817
118
-------
-------
-------
7,814
7,814
5,762
-------
-------
-------
11. Net expenditure
Net expenditure is stated after charging/(crediting):
2023
2022
£
£
Depreciation of tangible fixed assets
59
132
----
----
12. Independent examination fees
2023
2022
£
£
Fees payable to the independent examiner for:
Independent examination of the financial statements
1,800
1,800
-------
-------
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2023
2022
£
£
The average head count of employees during the year was Nil (2022: Nil).
No employee received employee benefits of more than £60,000 during the year (2022: Nil).
14. Trustee remuneration and expenses
There was no trustees' remuneration or other benefits for the year ended 31st March 2023, nor for the year ended 31st March 2022.
Trustees' expenses
There were no expenses paid to trustees during the year.
15. Tangible fixed assets
Equipment
£
Cost
At 1 April 2022 and 31 March 2023
6,189
-------
Depreciation
At 1 April 2022
5,955
Charge for the year
59
-------
At 31 March 2023
6,014
-------
Carrying amount
At 31 March 2023
175
-------
At 31 March 2022
234
-------
16. Debtors
2023
2022
£
£
Prepayments and accrued income
878
2,428
----
-------
17. Creditors: amounts falling due within one year
2023
2022
£
£
Accruals and deferred income
1,800
1,440
-------
-------
18. Analysis of charitable funds
Unrestricted funds
At 1 April 2022
Income
Expenditure
Transfers
At 31 March 2023
£
£
£
£
£
General funds
67,704
37,483
(50,146)
73,654
128,695
--------
--------
--------
--------
---------
At 1 April 2021
Income
Expenditure
Transfers
At 31 March 2022
£
£
£
£
£
General funds
75,259
107
(7,662)
67,704
--------
----
-------
----
--------
At the balance sheet date Restricted Funds totalling £73,654 were reclassified as Unrestricted Funds. These historic balances related to funds which had been designated for specific purposes but which are now no longer required. Details of these transfers are disclosed in the Restricted Funds Note.
Restricted funds
At 1 April 2022
Income
Expenditure
Transfers
At 31 March 2023
£
£
£
£
£
The David and Maimie Blaikie Award
933
(933)
Cashback for Communities Small Grants Scheme
924
(924)
Development Officer Fund
8,003
(8,003)
Leadership, Training and Development Fund
29,587
(29,587)
The Hugh Fraser Foundation
5,000
(5,000)
Summer Camp Fund
500
(500)
Boys and Girls Clubs ScotWest Region
28,707
(28,707)
--------
----
----
--------
----
73,654
(73,654)
--------
----
----
--------
----
At 1 April 2021
Income
Expenditure
Transfers
At 31 March 2022
£
£
£
£
£
The David and Maimie Blaikie Award
933
933
Cashback for Communities Small Grants Scheme
924
924
Development Officer Fund
8,003
8,003
Leadership, Training and Development Fund
29,587
29,587
The Hugh Fraser Foundation
5,000
5,000
Summer Camp Fund
500
500
Boys and Girls Clubs ScotWest Region
25,207
3,500
28,707
--------
-------
----
----
--------
70,154
3,500
73,654
--------
-------
----
----
--------
19. Analysis of net assets between funds
Unrestricted Funds
Restricted Funds
Total Funds 2023
£
£
£
Tangible fixed assets
175
175
Current assets
130,320
130,320
Creditors less than 1 year
(1,800)
(1,800)
---------
----
---------
Net assets
128,695
128,695
---------
----
---------
Unrestricted Funds
Restricted Funds
Total Funds 2022
£
£
£
Tangible fixed assets
234
234
Current assets
68,910
73,654
142,564
Creditors less than 1 year
(1,440)
(1,440)
--------
--------
---------
Net assets
67,704
73,654
141,358
--------
--------
---------
20. Related parties
During the year payments totalling £720 (2022 - £600) were made to a company controlled by a family member of one of the trustees for the provision of administration services.