COMPANY REGISTRATION NUMBER: CE004808
CHARrrY REGISTRATION NUMBER: 1163781
SOUTHPORT GYMNASTICS CLUB C.I.O.
Charitable Incorporated Organisation
Unaudited Financial Statements
31 August 2025
Accountants 247 Limited
Accountants
Suite 201-204
The Malthouse Business Centre
Southport Road
Ormskirk, Lancashire. L39 1QR

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charitable Incorporated Oryanisation
Flnancial Ststements
Year ended 31 August 2025
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements
Tho following pages do not forni part of the financial statem•nts
Detailed statement of financial activities
21

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charitablo Incorporated Oryanisatlon
Trustses. Annual Report ¢onthu¢d
Year ended 31 August 2025
The trustees, who are also the directors for the PUTF)o$e$ of company law, present their report and the
unaudited financial statements of the charity for the year ended 31 August 2025.
Reference and admlnl8tr•tlv¢ detalls
R•glst•rod charlty name
SOUTHPORT GYMNASTICS CLUB C.I.O.
ChaTIty regl•tratlon number
1163781
Company roglstratlon nUm￿r CE004808
Prlnclpal office •nd rog￿•r￿ 55a Segar5 Lane
Ainsdale
Southport
Merseyside
PR8 3JA
England
The trustees
Mr. Matthew Dodd
Ms. Louise Fisher
Ms. Angela Christian- Pye
Ms. Karen Lawson
Mrs. Karen Allen {Retired 2916r25)
Mr. Paul Holl
Mr. James Long
Mr. Peter Kearon
Mr. Manuel Castineira Taboelle
Mr. Joshua Champion
Ms. Emily Brady-young (Appointed 29161251
Independ•nt •xamlner
Nigel Rees
Suite 201-204 Matlhouse Business Park
48 SouthFQrt Road, o￿nskIrk,
Lancashire
L39 1QR

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charitsble Incorporated Oryanisation
Trustees, Annual Report ¢onlTnued
Year ended 31 August 2025
The tru8ts08 pro8ent tholr roport ond unaudlt•d accounts for tho y••r ondgd 31st August 2025.
Slw¢tUrni gov•man¢• and manag•m•nt
The Charity Is a Charilable Incorporated Organisation and is governed by tha tenns of its Constitution
and Memorandum & Artscles of Association.
The Charity was set up by a group of gymnasts, parents in 201 S to f0M￿lISe the Parents Support
Group whose role was to fvndraise and support events held at the gymnastics club based at SegaTS
Lane in Ainsdale. The Charity acquired the gymnastics busine$$ as a going concefn and took ovw the
ownership and management of the Gymnastics club as of 1 st September 2016.
Trustee5 aro recrurted, appointed, and ￿moVed from office following the process as set out in the CIO
Constitution.
The Charrty'8 ty8tiJe8 work on a voluntary baws for no pay or remuneration.
The decigion-making process..
The trustee$ attend regular Commthe Meelngs, held a8 n￿#Sary, to dotemine and implement the
strategic direction and pollcy of thè Charlty.
Rl8k Management..
The trustees have examined the major strategic. business, and operatsonal risks, which the Charity
faces and confimis that systems have been e$tabli8hed to ensure that necessary steps be taken
to mana9e these dsk8
Obl•cllv•• •nd Actlvltl
Th• Charity's obJectfv•8188 8•t out in h Memorandum and Articles of As•ociatlonl are..
To provide or 8s51st In tha provi8ion in the interests of 8oclal wellare for the benefits of
inhabitants of Sefton and the surrounding area by the provision of facilitses for phy8i¢al wreation with
spgcial •mpha$ls (but not limited to in any way) on gymna8tics and cheerleading and to include other
lelsure tlme ocGupaUon as may from time to ts'me be Gon$ld8r¢d to be in the interests of people of all
ages and abilty and in particular young peopl•, with thè object of improvlng their health and wellboing
and thelr conditions of life.
The Promo￿on of communlty participation In healthy recreation for the benefits of inhabitants
oi Sefton and the sufrounding area by the provision of faciliti65 for participation in gymnastics and
associated acts'vities

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charitable Incorporated Organisation
Trusteos. Annual Report conthu•d
Year ended 31 August 2025
Achl•v•m•nts •nd ￿rtOM1•￿c•
Southport Gymnasti￿ Club has continued to evolve and Strengthen its programme structure
throughout the year. class occupancy consislenuy exceeding 97% and a growing waits'ng list.
Gurrently at 600. the demand for our services remain5 exceptionalty high. Feedback from members
and families has been overwh81mingly positive, reaffirming that our delivery mcllel is both sustainable
and highly effective in providing an outslanding experience for our gymnasts.
Over the course of the year, we have supported more than 1.141 recreational gymnesb each week.
alongside over 100 gymnasts within our competib've squads. Our tumbling classes remain particularty
Fopular, and we are actively exploring opportunitses to expand provision in respon$e to this demand.
We continue to embed the British Gyrnnastics RISE programme within our daily delivery. This Initlatlve
éncourage8 gymnasts to Discover, Explore and Excel, and has been carefully adapted by our
programme ￿ad5 to maximise engagement, prcqression and enjoyment. Gymnasts are recognised
through ¢ertificat85 and medals awarded throughout the year, 8UPPOrting an induslve and motsvaung
environment
During the Easter and summer holidays, we sucw8lully delrvered gymna8tlrA camps open to both
members and non-members, wth over 160 children attending each week. These camps provided
fun and actbve experienco for paitiGipants, whilo alw offoring familles a reliable and affordable
childcare oplJon.
The Club hosted sever81 Successful intemal Gompotlllon¥, with ¢)ver 380 gymnasts participating In ApTII
across four apparatus, and more than 350 in July across tsvo apparatus. Theso events received
excellent feedback frorn both participants and parents. Planning for our annual Christmas Display
Celebration began in August the theme was musicals, wtrth expectations to showcase over 700
gymnasts and welcome more than 2,000 spectators acro88 the weekend.
OUT competition Squad gymnasts. who train in exce$5 of 15.5 hours per week, hav8 represented the
Club with distinction at a range of regional and national Ovents, including the Brib'8h Championship8,
English Championships, and multsple North West competitions. Thi8 year, we celebrated significant
succe￿, Includlng o11-around North West champlon$ 8nd Indfvldual apparatus tltl•hold•rs.
Fundraising continues to play a vital role in the Club's devdopment, and ￿ extend our sln¢•ro thanks
to everyone who has contributed. Recent fundraising efft)rt8 have enabled the purchas8 of new
parallel bars, and additsonal mattlng beneath beams, ensuring our facilities remain safe and of a high
standard. Looking ahead, we are raising *Jrther funds for additional equlpmonl and have Moved on
with the development of the gym with architects and Gymnova, plans are belng made to redesign tho
parent waiting area and upgrade intemal gyrn spaces.
Our indusivity programm8 has expandod slgnificantly. We continue to work with our established
partnerships with IoGal schools supporting children with additional needs and Gurrently deliver four
gessions per week across three schools. Thes6 session5 are led by fijlly qualified coaches and
provide a Safe, supp)rtive and adapted envlronment for students to engage in gymnastics.

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charltable Incorporat•d Organisation
Trust•os' Annual Report conlTnuèd
Yoar ended 31 August 2025
For chlldren requiring additional support within mainstream dass8s, we continue to provide enhanced
coaching assi$tsn¢e where needed. These provisions are fvnded by th8 Club, refflecting our ongoing
commitment to accessibility and indusion for all participants.
Fln•nclal rovlew
During th8 year to 31st August 2025 th? cha￿ generated fund8 totalllng £86,504 The cumulativ8
po$ib'on with balances earried forward from pravlous years totalled unrèstrlcted funds of £766.974.
The trustees have elected to maintsin the deslgnatson of Certain fvnds for the Purpose of bur8arie8.
These fvnds are to be used to subsidise fees for quallfylng gymnasts, helping to ensure that the facility
18 avallable io au in the CCJmmunity.
Donations and fvndrai$ing activities in the ygar totalled £18,423 which is a fantastic achievement, and
we are Incredibly grateful lo all th8 donors and fundraisers. We also received a further £2,660 via Gift
Ald, 80 thank you to all that have completed a Glft Aid form.
Sales of m8rchandi8e & Tea Bar were excellent th18 year totalllng £58.￿5, providing anothor valuobl6
Income •tream for th• ¢lub.
The donetlons and fundraising amounts raised hav8 all beon accumulated and used lo purehase
many nems of gymnasuc equlpmenl We are very gratefijl to everyone for all tho lundralsing efforts as
the amounts raised ensure that we have a Super facil￿ for all the gymnasts to enjoy.
Plan• for fvlur• p•rfod•
Looklng ahead, Southport Gymn•stSu Club remaln$ committ•d to conttnuous Improvwn8nt acr088 all
areag of tts operatlons.
A key priority is the ongoing renewal and enhancement of equipm8nL Maintaining mtyjem, safe, and
hlghquality facilrtiès wll support both perfommnco dovelopmenl and paruclpant safety. Inveslmenl will
conbnue acr08s all levels of the programme. from recreational participants to advanced athletes. To
support this, I￿0 members of the Club's chartty team wlll be runnlng the London Marathon to help
raise fund5 to re￿ace the pitted gym aroa.
Our inclusfvity programme will continue to expand, vAth plans to develop fvrthof parthershlps wlth local
schools. particulaty those Supportlng children wrth additional needs. Wo aim to extend opportunities
for more young peopkg lo experience gymnastics in a way that18 accessible, $upporbve, and tailored
to individual requirements.
We are also looking to develop daytime adult clas5e8, providing greater opportunities for those aged
18 and over to parts'cipate in gymnastics and ￿maIn activefy involved in the sport.
The Club intends to increase both the number and scale of events and displays, C￿atIng more
Opportun￿05 for gymnasts to showcase their progress. These events play an important role in building
confidence, encouraging teamwork, and strengthening communty engagemenL
In addition, we plan to deliver more community-ftKused events, reInfo￿Ing the Club's role as a Central

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charitable Incorporated Organlsatlon
TrustOO8' Annual Raport
Year ended 31 August 2025
hub wlthln thg Irxal ayea. Thase initiatNes will halp build stronger ccfflnections. raige awareness of our
w￿. and e8bbrate th8 p)slUvo Impact of gymr￿S1¢$ wlthln th& o)mmunlty.
Small wnp•ny provlslons
Thi8 report has been praparod in accordanc8 with the provLwons applicabla to companles ontitt8d to
the small Compani88 8x8mption.
Th8 knjst￿, annual rgport W8s approv•d on 24.1.051kn..1&
trustees by..
.. and 8pJned on behalf of the board of
Mr. M8thew D￿J￿

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charftablo Incorporated Oryanisation
Ind•p•ndent Examinerfs Roport to the Trusts•$ Ot SOUTHPORT GYMNASTICS
CLUB C.I.O. (¢onthu
Y￿r andod 31 August 2026
I report to the tru$loes on my examination of the financial ststements of SOUTHPORT GYMNASTICS
CLUB C.I.O. ('the charity,) for the year ended 31 August 2025.
RMpon•lbllltle• and ba•ls of r•port
As the trust8es of Ihe cnmpany land also its directors for the purposes of company law) you are
rasponslblo for the preparation of the financial ststements in accordance with the requirements of the
Companles Act 2006 Ilhe 2006 ACV).
Having 8allsfied my8eW that the acwunts of tho company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the chanty's accounts as carried out under sectlon 145 of the chan￿83 Act 2011 1.the 2011 Acfl. In
carying out my examination I have followed the Dire¢tlong gfven by the Charity Commission under
••ction 14515)Ib) of th8 2011 ACL
Ind•p•nd•nt •xamln•r'8 8tat•m•nt
Since the charity's gross income exceeded £250,000 your examlnor mu$t be 8 member of a body
listed In Sac￿on 145 of the 2011 ACL l ¢onffimi that l am quallfted to undertake the examinatyon
because l am a member ol th8 Institute of Chartered Ac¢ountsnts In England and Wales IICAEW),
which i• on• of tho listed bodle8.
I havo completed ry examinolion. I confim th* no matters h•v¢ lo my attènkn In conn8ctlon
wlth th• examination gNing m? cau8• to b•lieve.'
accountlng records were not kèpt In respect ol the charlty as required by 8•Ctlon 386 of th•
2006 ACL or
the finan￿81StaternQnts do not iccortl with th08& r•cords,' or
the financial statements do not comply with the accounting requirements of sectlon 396 of
the 2006 Act other than any requiremenl that the accounts give a 'lrue and fairf view which
is not a matter consldered as part of an independent examlnatton; or
tho financlal statements have not b•en prepared in accor(lance wtth the methods and
principles of the Slalamenl of Recommended Practice for accounting and reporb'ng by
charities applicable to ¢haritres preparing their accounts in accordance with the Financial
Reportlng Standard applicable in tho UK and Republlc of Ireland IFRS 102).
I have no concerns and have come acro88 no other matters In connecuon with the examination lo
which attention should ￿ drawn in th18 r&port In order to enable e proper understanding of th8
ccou
be reached.
igel
ees
Independent Examiner
Sulte 201-204
The Malthouse Business Centre
Southport Road
OrmskiTk
Lancashire
L39 1QR

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charltabl• Incorporatsd Organlsatlon
Statement of Financlal Activltlos
lineludlng income and expendlture account)
Yaar ended 31 August 2025
2020
Unre6tri¢ted
funds Total fund• Total fvnds
2024
Not•
Ineomo and •ndowm•nts
Donations and legacies
Other incoming r8source8
Investment income
538,640
61,725
8,693
609,058
538.640
61,725
8,693
609,058
515,091
51,755
,147
574.993
Totsl Incom•
Exp•ndttur•
Expenditure on raising funds:
Cost ol generating fund8
Expanditure on tharltabl• aclfvitles
Other exponditure
Total •xp•ndltur•
15,772
426.409
80,373
15.772
426,409
80,373
14,930
392.036
82,909
522,554
522,554
489,875
Incom• and n•t mov•m•nt In fund•
86.504
86,504
85,118
R•conclllatlon of fund•
Total funds brought foTh¥ard
Total fund• ￿TrI•d lorwird
680,470
766.974
880.470
595,352
680,470
786,974
The statement of financlal a¢ttvlEie8 Includes all galn8 and losses recognisgd In the year.
AJI ineomè and eXpend￿ure derlve from cOn￿nUIng act1vit1￿.
Th• not•• on p•9u 9 tv 19 lorni yrt olthe•e tln•nclal •tat•rn•nt•.

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charitabl• Incorporated Oryanlsatlon
Ststsment of Flnancial Position
31 August 2025
2026
2024
Not•
Flx•d asryets
Tangible ffixed assets
16
Currfrnt •••ots
Stc¢ks
Debtors
Cash at bank and in hand
17
18
8,285
92.296
385,761
7,351
91.403
325.843
486,342
424,597
Cr•dltorn: amounts filllng du• vAthln on• y•ar
182.990
207,376
N•1 curr•nt a*••t•
303.352
217,221
Totsl •M•ts l•M ¢urr•nt Ilabllltl
N•t au•t•
766,974
680,470
Fund• ol th• chArlty
Unrèstrlcted funds
766,974
680,470
880.470
Totsl ¢harlty fund•
766,974
For thè year ending 31 August 2025 th• ¢harty wa8 ?ntMed to exemplon from audtt under sectlon
477 of the Comynles Act 2006 relat4ng to Small eompanles.
Dlre¢lors' responslblllli•8'.
Tho members have not Tequired the company to obtain an audrt of Its financlal statement8 for the
year in question In accordance with 8eCtlon 476;
The dlrectors acknowledge their responsibllitles for complying wth the requirwnènts ol the Act
wlth rnspect to accounting records and tho preparatlon ol financlal statements.
These financial statements have been p￿Pared in accordance with the provisions appll¢able to
Companies subject to th? small ¢ompanies' regime.
The statement of financial position
continues on the following page.
Th• n*Jts• gn ￿90• 9 to 19 fonn p•rt ol th•w Iln•nGl•l •t*t*m•nt

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charltable Incorporatsd Organlsatlon
Statsment of Flnanclal Posltlon (¢offlJtstn
31 August 2025
Th88a fm8rKlal ststements wero 8pprov8d by th8 board of tru8t808 gnd aLrthort8gd for 186u8 on
2&j..s*....I.￿.%A..., and ar8 swned on bfjhaff of th• t4)ard by:
Mr. Mstthow Dodd
Trustse
Ms. Karen Lawson
TTUSt
Tho notsg on pag•• 9 to 19 fonn part olthM• flnan¢l•l •lthm•nts.

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charftable Incorporated Oryanisation
Notes to the Flnancial Ststernents
Year ended 31 August 2025
r•en•rnl Inlomiatlon
The charity Is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the
registered offi¢e is 55a Segars Lane, Ainsdale. Southport, MerseysKle. PR8 3JA, England.
I ststem&Tht of compllan¢e
These financial ststements have been prepared in compliance with FRS 102, The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Stat8ment 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 1021 (Charlties
SORP IFRS 102)) and the Companies Act 2006.
A¢countlng pollcl•s
Bas￿ ol prnparallon
The financial statements have been prepared on the historical cost basis, as modified ty the
revalu*ion of certain finanaal assets and liabl1￿'eS and investment properties measured at fair
value through inc4Jme or expenditure.
The financial statements are ￿epa￿ in steding, which is the functional currenw ofthe entity.
Going concern
There are no material uncertaintie5 about the charity's abilty to continue.
Dlsclosure ex•mptlo
The entity satisfies the criteria of being a qualifying enty 88 defined in FRS 102. As Such, No
¢a$h flow statement has been presented for the company.
Judgemonts and key Sources of estlmatlon uncortalnty
The preparation of the financial statements requires management to mak& judgements,
e5timate5 and assumptions that affect Ihe amounts reported. These estimates and judgements
are ¢ontinually revi8wed and a￿ based on experience and other factors. including expectations
of future events that a￿ believed lo be reasonable under the arcumstances. There are no
material judgements, estimates or assumptions within these financial staternents.
10

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charftable Incorporatad Organisation
Notss to the Financlal Stat•m•nts (¢onthuodJ
Year 8nded 31 Augu8t 2025
Ac¢ounting pollclM (¢onlfnu
Fund accouThtlng
Unrestricted funds are ovailable for use * th8 discretion of the trustees to fvrther any of the
charlty's purposes.
Designated funds are unrestricted lunds eannarked by thè trustees for particular future project or
commitment
Restricted fijnds are subiected to restriction3 on their expendtture declared by the donor or
through the terms of an appeal and tall into one of hvo sulKlasses.' restricted Sncome funds or
endowment funds.
Ineomlng r••ourt
All Incoming resour¢e$ are Included In the ststement of finandal advltles when ents￿ement has
passed to the ¢harity.' it is probabSe that the economic bonoflts associated with tho tran$actson
wlll flow to the charity and the amount can be reliably measured. The followlng 8pecthc poli¢ig$
arè applied to particular categones of income..
Income from donatlon8 or grants is recognis•d wh•n there i• evidence of onlllemont lo the
glft, recelpt18 prOba1￿e and It8 amount can be measured rellably.
go¢y income is reeognlsed when ree•lpt18 probable and entMemenl18 O•tabli$hed.
Income from donated goods 18 mèa8ur•d al the lalr value of th• good8 unle88 th11 18
Impractical to measure rellably, In whlch case the value is derived from the cost lo the donor
or the 6stimated regale valuè. Donated facilities and 8er¥iGe8 are re¢ognised in the
accoLsnts when received if the value can be reliably measured. No amounts are included for
the contributs'on of general volunteers.
Ineome from contract8 for the Supply of seThlces 18 recognimd wlth the dellvery of the
contracted service. This 1$ dassitSed as unrestrict8d *Jnds unless there is a conlraclual
requirement for rt to be spent on a partscular PUfPOSè and relumed if unspenL in which case
11 may b8 regarded as rnstricted.

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charitable Incorporated Oryanisatlon
Notes to the Flnancial Statsments (conllnu•
Year ended 31 August 2025
Accounllng pollcle• (conllnuedj
R•sour¢o8 •xpond
Expenditure is recognised on an accruals basis as a liabilty is incurred. Expenditure indudes any
VAT which Gannot be fully recovered, and is classtfied under headings of the statement of
financial aciviti'es to which it relates..
expenditure on raislng fvnds includes the costs of all fundraising actlvity'es, events, non-
charitable trading act1vit￿S, And the sale of donated good8.
expenditure on charitable activities include$ all ¢o$ts incurred by a charity in undertaklng
activities that further its charitable aims ftir the benefit of its bgnefidaries. induding thos8
support Costs and Go¥ts relatlng to the govemance of the charity apportloned to charitabl8
aGtivities.
other expendlture includes 811 expenditure that 1$ neither rdoted to ralsing funds for th•
charity nor part of its expenditure on charitable activities.
l costs are allocated to exPend￿vre categories refiectlng the use of the re8ouree. Dlrect costs
attributab￿ to a 8ingle activity are allocated directty to that activity. Shared costs are apportyoned
l)etrw8•n th8 actfvltl•• th•y contribute to on a rna8onable, )ustsftabl• and con$18tent ba61s.
Tanglbl• au•t•
Tangibl? assets arn initialty recorded at cost and 8ub8aqu•nty stated at cost 1888 any
accumulated depreciation and Impaiment 1088es. Any tanglble assets carried at revalued
amounlg are recorded at the falr value al the dat8 of revaluation less any 8ubsequènt
accumulated dèpr8aats.on and subsequent accumulated SmpalTment losses.
An Increase in the carrying amounl of an asset a8 a r88uIt of a revaluation, 18 re¢ogni8ed In other
recognised gains and108ses, unless it reverges a charge for impalmient that has previously been
recognised a5 Qxpenditure wthin the 8talemonl of flnan¢lal aclrvityes. A decrease In the carylng
amounl of an 8ssel as a result ol revaluation. Is reccgnlsed in other recognised galn6 and losses,
excepl to which il off5è1s any previous revaluation gain. in which ca8• th•108S 18 shown within
other recognised gains and losses on the statement of financial activiti65.
12

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charltable Incorporat•d Organi3ation
Not￿ to the Financlal Statsments (coftdnue
Year ended 31 August 2025
Accountlng pollcles (conthu•dJ
D•pr•clatlon
Deweuatson 1$ calculated so as to wrfte off the cost or valuation of an asse( less its residual
value. over the useful economic life of that asset as fd10￿.
Freehold propety
Installations only- straight line ba$i$, over 15 years.
Land & buildings- no depreciation has been providod
on the building on the basis that its residual value
remains in excess of its ¢arying value.
Office fixtures, fitbng8
and equipment
33% reduclng balance ba$18
Gymnastl¢s 8qulpment
25% reduclng balance basls
Imp•lmi•nt of flxod ••••t•
A review for indlcators of impairnwnt 18 carri•d out al each reporting date, with tho recoverable
amount being estimated where such indlcators exisL ￿￿ere th8 carrying value exceeds the
recoverable amount, the asset is impaired a¢cofdlngly. Prior impairments are also revlewed for
PO58ibl• revèrsal at each reporting dato.
For the purpose8 Of impairmenl t•8Ing, when It Is not Possible to •8timalo lh• r•¢ov•rable
amount of an Indfvldual asset, an estlmale is mad? of tho recoverable amount of tho cash-
generating unlt to which the 8$8et belongs. The ￿$h*eneratIng unit is thg smallest identifiable
group of assets thot Indudgs the asset and generates cash inflt)ws that largely Indep•ndont of
th• ¢a$h inflows from other assets or group8 of a$sets.
For impaimient tests'ng of goodwlll, the goodwill acquired in a busin￿$ Combination 18, from the
acqui8its.on datè, allocated to each of th& cash4Jenerab"ng units that aro expected to b8n8fft from
tho syneryies of the combination, irresp8¢tlve of whether other a88ets or liabilitses of the ¢harity
are assigned to th080 units.
Stoek•
stock8 are measured al the lower of wsl and estimated selling price less ￿$ts to complete and
sell. Cost includes all Costs of purchase. costs of conversion and other Gosts incurred in bringing
the sto¢k to its present location and condition.
13

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charitable Incorporatod Organlsatlon
otes to the Flnanclal Ststements (¢trnUnuedJ
Yoar ended 31 August 2025
Accountlng pollcl08 f¢onltnued)
FlnanGl•l Inslrum•nt•
A financial asset or 8 finan￿81 liabilty 18 recognlsed only when the entity become8 a paty to the
nlr8Ctual provKsion8 of the instrument
Basic financial instrum8nt8 are Initialty re￿gnISed at the amount receivable or payable including
any related transaction ¢o$ls, unless the a￿angernent consb'tutes a financing transaction, where
li is recognised at the present value of the future payments discounted at a market rate of
Inte￿$t for o similar debt instrument.
Current assets and current liabilities are 8ub$oqu8nty m8a$ured at the cash or oth•r
conslderallon expected to be paid or received and not discounted.
Debt Instrum•nts are 8ubwuenUy measured at amortls•d COBL
Don•tlon• ind l•gacl
Unrnstrlcted Tolal Fund• Unr8str￿od Total Fund8
Funds
2026
Funds
2024
Don•tlon•
Donations
Fundraising e¢tlvllle$
837
15.586
837
15.586
3,747
18,650
3,747
18,650
8ub•crlptlon•
Membership and other fe
522,217
538,640
522,217
538,640
492,894
492,694
515,091
515.091
Oth•r Incomlng r••our¢
Unrestrtcted Total Fund¥ UnreBtri¢ted Total Fund8
Funds
2026
Fund$
2024
Gtft aid
Sales of merchandise & Tea bar
2,660
59,065
2,660
59,085
3.025
48,730
3.025
48,730
81,725
81,725
51,755
57,755
14

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charitsble Incorporated Oryanisation
Notes to the Financial Statsments (conllnued)
Y•ar ended 31 August 2025
Investmmt Incom•
Unrestricted Total Funds Total Funds
Funds
2025
2024
Bank inlere$t receivable
8,693
8,693
8,147
Cost of generallng funds
UnreslriGted
Totsl Fund$
Total
Funds
Funds
2025
2024
Staff costs
FundraisirEg event costs
Support costs- estsblishment costs
Support costs- communications and IT
Support costs- general office
General expenses
9,709
3,955
1,751
163
138
9,709
3,955
1,751
163
138
9.850
2,878
1,562
248
156
77
Expendlturo on ¢harltabl• acthvltlos by fund typg
Unr6stri¢ted Totsl Fund8 Unrestricted Total Funds
Funds
2025
Funds
2024
Gymnastics dub ath"vits'es
Suppjrt costs
394,437
31,972
394,437
31.972
362.863
29,173
392,036
362,863
29.173
426,409
426.409
392,036
Expgndltur• on charltabla actlvliles by activity type
ACtiv￿.eS
undertaken
directy
Support Total funds
costs
2025
Totsl fvnd
2024
Gymnastics club acbvlties
394,437
31,972
426,409
392,036
15

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charltsble Incorporated Oryanlsatlon
otes to the Flnanc5al Statsments fcoftthu¥dJ
Y￿r ended 31 August 2025
10. Analy$l• of 8UPPOrt costs
Raising Charitable
Other Totsl Funds Total Funds
Funds
Activitses Expenditure
2025
2024
Premises costs
Communications and IT
Génoral office
1.761
163
138
31,508
326
138
1,751
2,769
2,500
7,020
36,010
3.257
2,776
31,912
4,958
3,129
39,999
2.052
31,972
41,044
Support ¢o$ts are apportioned acro88 th? three expendlture categorie8 In th• followlng
percentages:.
Premises costs
Communication8 and IT
General office
90
10
85
11. Other •xp•ndlluv•
Unr¢8tricted Total Fund• Unr08trt¢ted Total Fund8
Funds
2026
Fund8
2024
staff costs
British Gymnastlcs member8hlp feej
Insurance
SuprLIrt costs- 88tabllshm•nt o)st8
Support costs- communlcations and
IT
Support ¢08ts - goneral office
Accountancy and payroll char9•8
Profession81 fees
Bank charge¥
Bad debts
rjepreciatson
61,236
3,872
7,718
1,751
51,236
3,872
7,718
1,750
52.910
1.901
6,720
2,227
52.910
1,901
8,720
2,227
2,769
2,500
4,560
2,769
2,500
4,560
4,214
2.418
4,212
1,914
2,910
723
2,760
4,214
2,418
4,212
1,914
2,910
723
2,760
3,238
3,238
2,729
2729
80.373
80,373
82,909
82,909
12. N•t Ineom•
Not In￿Me 1$ stated after chargingl(creditingl.'
2026
2024
Depreciatson of tangible fixed assets
18

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charitable Incory>oratsd Oryanisation
Notes to the Financial Ststernonts (confthu•
Year ended 31 August 2025
13. Independ•nl •xamlnallon fms
Fees payab￿ to the independent examiner for.
2025
2024
Independent examinab'on of the financial statements
Other services
3,120
1,440
3,120
1,092
4,560
4,212
14. St•ff costs
The total staff costs and employee beneffts for the repJTling period are analysed as fdlows.'-
Wages and salaries
Employers, nab.onal insurance
Pension ￿¥ts
343.341
14,912
5,882
333.261
12.486
4.785
364.135
350,532
15. Tru•to• I•mun•r￿On and •xp•ns•s
The Trustses neither feceived nor waived any emoluments during the financial year to 31 August
202512024 - £nit). There were no reimbursement of exFenses mado to Trustees in the financial
year to 31 August 202512024 - £nill.
16. Tanglble flxod a¥8ets
Fr*hold
Fixbjres
property and fittings
Equipment
Total
Co8t
At 1 September 2024
Additions
398,208
2.196
155,483
23,931
555,887
23.931
At 31 August 2025
Depreciation
At 1 September 2024
Charge for the year
At 31 August 202S
Carrylng amount
At 31 August 2025
At 31 August 2024
398,208
2,196
179.414
579.818
15,996
2,666
2,008
63
74.634
20,829
92.638
23.558
18,662
2,071
95,463
116,196
379.546
125
83,951
80.849
463.622
426,261
382,212
188
17

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charitable Incorporated Organisatlon
Notes to the Financial Statements (¢onLTnii•dJ
Year ended 31 August 2025
17. Stock•
2026
2024
Finished goods and goods for resale
8,285
7,351
18. D•btorn
2026
2024
Trade debtors
Prepayments and accrued income
Other debtors
87.855
4,442
86,890
1,488
3.025
92.297
91,403
19. Cr•dltor•: •mounl• f•lllng du• wlthln on• y•ar
2025
2024
Trade creditors
Accruals and deferred income
Sw'al security and other tax85
Other Gredilors
997
149,289
5,802
26,902
15.687
155,778
8.259
27,652
182,990
207,376
Included in above creditors is deferred income r•latlng to fee8
Invoiced in advance for the Sept-Dec 2025 tem
20. An4￿1$ of charltabl• lund•
1 Sep 2024
Income Expenditure
Transfers
31 Aug 25
G8neral fvnds
Bursary fvnd
1679,6861 1609.058)
{784)
1680,470) 1609,058)
522.554
(768.1901
17841
(766,9741
522,$54
18

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charitable Incorporated Organisation
Notss to the Financial Ststements (wilTnuodJ
Year ended 31 August 2025
21. Anaty8is of net assets betw••ft fundg
Unrestn'cted Total Funds
Funds
2025
Tan9ible fixed assets
Current assets
Creditors than 1 year
Net a8sot•
463,622
463,622
486,342
486,342
1182.990) (182.990)
766,974
766,974
Unrestricted Total Funds
Funds
2024
Tangible ffixed assets
Current assets
Credrtors less than 1 year
Not
463,249
424,597
1207,3761
680,470
463,249
424,597
1207,3761
680,470
22. Related partlas
Malthew Dodd, Karen Lawson, Paul Hdl and Louise Fisher have served as Trustees of the
charity during the year and each of them has one or more family members who were paid
employees of the club. Those family members were paid at the same rate a5 all other employees
in similar roles.
19

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charftsbla Incorporated Organlsation
Management Informatlon
Year ended 31 August 2025
The following pages do not lorni part of thfj financlal statem•nts.
20

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charitsble Incorporated Organlsatlon
Detailed Statemant of Financial A¢tivltl•s
Year ended 31 August 2025
2026
2024
In¢om• and •ndowm•nts
Donallons Ind l•gaclo•
Donations
Fundraising activities
Membership and Other fees
837
15,588
522,217
538.640
3,747
18,650
492,694
515,091
Olh•r Inwnlng r•¥ourc•¥
Gift aid
Sal8s ol merchandi88 & bar
2.860
59,065
3,025
48,730
61,725
51,756
InvMbn•Trl Incom•
Bank int•rest remivable
Totsl Incom•
809.058
574,993
21

SOUTHPORT GYMNASTICS CLUB C.I.O.
Charitable Incorporated Oryanisation
Detsiled Statement of Flnan¢lal Activitie3 (continu•d)
Year ended 31 August 2025
2025
2024
Expenditur•
Cost of ggnerntlng fund*
Wages and salaries
Other office costs
Establishment costs
communicats.ons and IT
General Office
Fundraising event cosls
9,709
138
1,751
163
9,850
236
1,562
248
156
2,878
3,955
16,7n
14,930
Expendllure on ¢harltable acllvllles
Purchases of merchandise & Tea bar costs
Wages and salaries
Rates and water
Light and heat
Repairs and maintenance
Other establishment
Motor Vehicle expenses
Telephone
Other office C¢)sts
Depreciation
Gym activity and Competition costs
43,016
303.190
6,794
17,873
6,843
6,873
6,352
326
138
20,829
14,175
31,165
287,772
5,459
18,603
4,768
3,874
5727
265
555
19.424
14,424
426A09
392,036
othor oxpondllyrg
Staff costs
British Gymnastt¢g membership fees
Insurance
Support costs- establishrn￿t txssts
Support Costs- Gommunications and IT
Support costs- general office
Accountancy and payroll ¢harges
Professional fees
Bank charges
Bad debts
Depreciation
51,236
3,872
7.718
1,751
2,769
2.500
4.560
52.910
1,901
6,720
2.227
4.214
2,418
4,212
1,914
2,910
723
3.238
80
82
Total expendltur•
322,554
498.875
Not Incom•
86,504
85,118