As with most recent Football Managers for you to make certain changes in Football Manager 2021 Touch you need to create a new skin. Thankfully over the last few years some more stuff has been moved out of the skins folder so you only really need the Base skin if you are wanting to edit the skin graphics, fonts or colours. If you want to edit the match graphics or the most of the panel xml files you no longer really need the base skins.
So to make things easier for people I've put up some base skins that
are identical to the default skins that come with the game, so you can
add new files/graphics to these without messing up the original skins,
and anything that isn't located in these new skin folders will be taken
from the default locations within the game.
For Football Manager 2021 Touch you have three skins to choose
from the
Default (Purple) Skin, and two Dark Skins one based on the FM21
colouring (Purple accents) and one based on the FM20 colouring (Cyan
and Yellow accents).