IRIS Accounts Production v25.4.0.155 Other Company accounts True false Pounds 1.7.24 30.6.25 30.6.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC725504 2024-06-30 SC725504 2025-06-30 SC725504 2024-07-01 2025-06-30 SC725504 2023-06-30 SC725504 2023-07-01 2024-06-30 SC725504 2024-06-30 SC725504 ns0:CharitableCompanyLimitedByGuarantee 2024-07-01 2025-06-30 SC725504 ns15:PoundSterling 2024-07-01 2025-06-30 SC725504 ns11:FRS102 2024-07-01 2025-06-30 SC725504 ns0:IndependentExaminationCharity 2024-07-01 2025-06-30 SC725504 ns11:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC725504 ns11:FullAccounts 2024-07-01 2025-06-30 SC725504 ns0:CharitiesSORP 2024-07-01 2025-06-30 SC725504 ns16:EnglandWales 2024-07-01 2025-06-30 SC725504 ns11:RegisteredOffice 2024-07-01 2025-06-30 SC725504 ns0:Trustee2 2024-07-01 2025-06-30 SC725504 ns0:Trustee1 2024-07-01 2025-06-30 SC725504 ns0:Trustee3 2024-07-01 2025-06-30 SC725504 ns0:Trustee4 2024-07-01 2025-06-30 SC725504 ns10:WithinOneYear 2025-06-30 SC725504 ns10:WithinOneYear 2024-06-30 SC725504 ns0:TotalUnrestrictedFunds 2025-06-30 SC725504 2 2024-07-01 2025-06-30 SC725504 3 2024-07-01 2025-06-30 SC725504 3 2023-07-01 2024-06-30 SC725504 5 2024-07-01 2025-06-30 SC725504 5 2023-07-01 2024-06-30 SC725504 6 2024-07-01 2025-06-30 SC725504 6 2023-07-01 2024-06-30

REGISTERED COMPANY NUMBER: SC725504 (Scotland)

REGISTERED CHARITY NUMBER: 051725

| Report of the Trustees and |

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| The Queen's Park FC Foundation |

| The Queen's Park FC Foundation |

Contents of the Financial Statements

for the Year Ended 30 June 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 2

| Independent Examiner's Report | 3 |

| Statement of Financial Activities | 4 |

| Balance Sheet | 5 |

| Notes to the Financial Statements | 6 |  | to |  | 9

| The Queen's Park FC Foundation (Registered number: SC725504) |

Report of the Trustees

for the Year Ended 30 June 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 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

The objectives of the Queens Park FC Foundation are:

"To advance public participation in sport through the promotion of participation in football and other sporting activities."

"To advance health through the promotion of the benefits of physical activity and provision of assistance in relation to sports related and healthy lifestyle matters"

"To advance education through the provision of educational programmes and the promotion of football and other sports employment skills, life skills, social inclusion and social activities." "To advance arts heritage and culture."

"To advance citizenship and community development through the promotion of participation in football and other sports and activities."

"To promote equality and diversity by encouraging participation into a range of inclusive and accessible programmes which bring the community together."

"To provide recreational activities with the aim of improving conditions of life for people for whom the facilities or activities are mainly intended."

Highlights

During the year we continued to grow on the foundations laid down in the period since the founding of the charity.

Community Football

The Community football programme continued during the year, offering football and nursery age football - there were 12 year groups taking part and 17 teams competing.

Our women's team, having been promoted to SWPL Premier 1, competed strongly but unfortunately they were relegated at the end of the season.

Partnership Schools

We continued to run the successful extra-time programme in a number of primary schools in the southside of the city.

Food Poverty

Through the very generous donations of the Queens Park supporters, local people and community organisations we were able to donate food and clothing parcels across disadvantaged communities.

Donations and Funding

At 30 June 2025, our principal funder announced that support was stopping. Since that date into the Financial Year to 30 June 2026, we have streamlined our activities and maintained only activities which are sustainable within the overall sustainability of the foundation.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC725504 (Scotland)

Registered Charity number

051725

Registered office

Queens Park Football Club

JB McAlpine Pavilion

Hampden Park

Glasgow

G41 9BA

| The Queen's Park FC Foundation (Registered number: SC725504) |

Report of the Trustees

for the Year Ended 30 June 2025

Trustees

Professor G Jarvie (resigned 24.10.24)

A Marr

G McAulay (appointed 1.10.24) (resigned 31.7.25)

K H MacKenzie (appointed 1.11.24)

Independent Examiner

Gordon Ferguson & Co Ltd

76 Hamilton Road

Motherwell

Lanarkshire

ML1 3BY

Approved by order of the board of trustees on 4 March 2026 and signed on its behalf by:

A Marr - Trustee

Independent Examiner's Report to the Trustees of

The Queen's Park FC Foundation

I report on the accounts for the year ended 30 June 2025 set out on pages four to nine.

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's 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 the independent examiner's report

My examination was 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 seeking explanations from you as 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 connection with my examination, no matter has come to my attention :

(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 to comply with Regulation 8 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.

Lynne McTaggart

The Institute of Chartered Accountants of Scotland

Gordon Ferguson & Co Ltd

76 Hamilton Road

Motherwell

Lanarkshire

ML1 3BY

4 March 2026

| The Queen's Park FC Foundation |

Statement of Financial Activities

for the Year Ended 30 June 2025

| 30.6.25 |  | 30.6.24

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 413,734 |  | 277,178 |

EXPENDITURE ON

Raising funds | 2 | 416,079 |  | 283,027 |

NET INCOME/(EXPENDITURE) | (2,345 | ) | (5,849 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 14,216 |  | 20,065 |

TOTAL FUNDS CARRIED FORWARD | 11,871 |  | 14,216 |

| The Queen's Park FC Foundation (Registered number: SC725504) |

Balance Sheet

30 June 2025

| 30.6.25 |  | 30.6.24

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

CURRENT ASSETS |

Debtors | 7 | 1,200 |  | - |

Cash at bank | 20,169 |  | 31,553 |

21,369 |  | 31,553 |

CREDITORS |

Amounts falling due within one year | 8 | (9,498 | ) | (17,337 | )

NET CURRENT ASSETS | 11,871 |  | 14,216 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,871 |  | 14,216 |

NET ASSETS | 11,871 |  | 14,216 |

FUNDS | 9

Unrestricted funds | 11,871 |  | 14,216 |

TOTAL FUNDS | 11,871 |  | 14,216 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 4 March 2026 and were signed on its behalf by:

A Marr - Trustee

| The Queen's Park FC Foundation |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, 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 Companies Act 2006. 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 corporation 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. | RAISING FUNDS

| Raising donations and legacies

| 30.6.25 |  | 30.6.24

£ | £ |

| Staff costs | 149,919 |  | 149,876 |  |

| Donations | - |  | 400 |  |

| Clothing | 18,408 |  | 12,203 |  |

| Insurance | 552 |  | 602 |  |

| Subscriptions | 496 |  | 575 |  |

| Postage and stationery | 1,028 |  | 2,135 |  |

| Sundries | 3,018 |  | 2,328 |  |

| Staff Training Courses | 303 |  | 805 |  |

| Services - Women's Team | 108,664 |  | 44,036 |  |

| Support costs | 129,478 |  | 70,067 |  |

411,866 |  | 283,027 |  |

| The Queen's Park FC Foundation |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | RAISING FUNDS - continued

| Investment management costs

| 30.6.25 |  | 30.6.24

£ | £ |

| Support costs | 4,213 |  | - |  |

| Aggregate amounts | 416,079 |  | 283,027 |  |

3. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 30.6.25 |  | 30.6.24

£ | £ |

| Donations | - |  | 400 |  |

| Clothing | 18,408 |  | 12,203 |  |

4. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.

5. | STAFF COSTS

| The average monthly number of employees during the year was as follows:

| 30.6.25 |  | 30.6.24

| Staff Costs | 5 |  | 7 |  |

| No employees received emoluments in excess of £60,000.

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted

| fund

£ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 277,178 |

| EXPENDITURE ON

| Raising funds | 283,027 |

| NET INCOME/(EXPENDITURE) | (5,849 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 20,065 |

| TOTAL FUNDS CARRIED FORWARD | 14,216 |

| The Queen's Park FC Foundation |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 1,200 |  | - |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade creditors | 6,898 |  | - |  |

| Social security and other taxes | 1,363 |  | 16,314 |  |

| Other creditors | 337 |  | 123 |  |

| Accruals and deferred income | 900 |  | 900 |  |

9,498 |  | 17,337 |  |

9. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.7.24 |  | in funds |  | 30.6.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 14,216 |  | (2,345 | ) | 11,871 |  |

| TOTAL FUNDS | 14,216 |  | (2,345 | ) | 11,871 |  |

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 413,734 |  | (416,079 | ) | (2,345 | ) |

| TOTAL FUNDS | 413,734 |  | (416,079 | ) | (2,345 | ) |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.7.23 |  | in funds |  | 30.6.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 20,065 |  | (5,849 | ) | 14,216 |  |

| TOTAL FUNDS | 20,065 |  | (5,849 | ) | 14,216 |  |

| The Queen's Park FC Foundation |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

9. | 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 | 277,178 |  | (283,027 | ) | (5,849 | ) |

| TOTAL FUNDS | 277,178 |  | (283,027 | ) | (5,849 | ) |

| A current year 12 months and prior year 12 months combined position is as follows:

| Net |  |

| movement |  | At |

| At 1.7.23 |  | in funds |  | 30.6.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 20,065 |  | (8,194 | ) | 11,871 |  |

| TOTAL FUNDS | 20,065 |  | (8,194 | ) | 11,871 |  |

| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 690,912 |  | (699,106 | ) | (8,194 | ) |

| TOTAL FUNDS | 690,912 |  | (699,106 | ) | (8,194 | ) |

10. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 30 June 2025.