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2024-06-30-accounts

APPENDIX 1 oscr Period start dale nlh Y88r 2023 Period end dale Month Year 2024 From Q1 01 To Office of the Scottish Charity Regulator Reference and administration details Charty name other names charity is known by Registered charity number Charity's principal address Highland Baskelball Club SC033881 24 Inverloehy Crescent Inverness Postcode IV2 6EP Names of the charity trustees on date of approval of Trustees. Annual Report Trustee name Office lif any) Dates acted if not for whole year Name of person (or body) entitled to appowrt trustee (rf any) ChairFerson Treasurer 10 11 12 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administration details Name5 of all other charity trustees during the period. if any. (for exarnple. those who resigned part way through the financial period) N￿e Dates acted if not for whole year Structure, governance and management Type of goveming document Highland Basketball Club is an unincorporated association. It is affiliated with Basketball Scotland. the recognised national goveming tody for the sport of basketball in Scotland. Trustee recruitment and appointment The trustees during the year were those appointed at the Annual General Meeting. Objectives and activities Charitable purposes The aims and objectives of the club are as follows.. 1. To offer coaching. training and competitwe opportunities for basketball players. coaches and officials. 2. To promote the club and basketball in the community. 3. To ensure a duty of care to all members ofThe Club. 4. To ensure a duty of care to all members of visiting clubs. 5. To provide all its services in a way that is fair to everyone. Summary of the main activities in relation to these objects The main activites during the year were as follows.. 1. Running of Senior Men, Seniorwomen and Under 18. Under 16. Under 14. Under 12, Under 10 and Under 8 Boys and Girls teams. 2. Supporting coaches and officials wf(h fvrther education opportunities.

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period Season 23124 was a great Suc￿sS our SBC NatK)nal Leagu& teams, as our U14 gids won their league undefeated and our U16 gi115 rewe5ented well a5 they leached Fin814s of tha SBC leagug. The dub 81so perfoim8d wdl 8t all regional uxnp8b'tKJns. giving opp(thnib'85 to p18y for many age groups for both boys and girfs. Again this year we have several girls wlhin Ihe Scottish nabonal squ8d. meMb￿ship nurntEt5 1￿C[eased to the region of 160 registered y(Mrth playe[5 overthe season. as woll as our senK)r men 8nd ladies gmups (x)ntinuing to grow We also troduced Ove140 maste￿ basketball this 5ea50n. oui eldest player being 76 y88rs okl. Ch8118ng85 contsnu8 to b8 Venu8 al￿ tr8vel (x)5ts and av81Lqbilty. A nurnberof venu8 conditK)n 1ssues h8ve limrted ow participatK)n at times throughout the season. As a club hBve tnanaged to navigate Ihese issues by combining Se￿lOn5. etc. howevervenue conditK)ns continuo to be vanable an(J basketball equipment unrelkgble at tymas. We continue to iaise funds to supp(xt pkyei cost5 and rnake ac￿5 to basketball as afftJrIJ8b￿ 8s poSsib￿_ Club Inrt18tsv8S such as d8v8bping school b8sk81ball and officia15 have b88n su￿$s[U1 Bears ran a primary schfy)ls toumanEnl under th￿r own"ELEVATE" banner. This piovided opportunrties for nowFclub players to play cotnpetrtive end clusive baskelb811 wthout the need to fulty comrnit to 8 club StrUC￿re. volunt￿ numbers r8rnain he811hy. wrth a nurr*)8rof paient gioups as￿s￿.￿ oui volunteer coathe5 with sess￿5 and Iiavel. erall, season 23r24 C?￿ be deemed as SU￿$$￿1 in lem)s growitvj the game in Ihe Highlands. Financial review Brief statement of the eharity's policy on resetves Unrestricted funds represent income received but not yet utilised in supporting charitable activities. Restricted funds represent income receNed for specffic purposes. As at 30th June 2024 the charity was in a cash positive position. Details of any deficit NIA Donated facilities and services (if any) NIA

APPENDIX 1 Other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature{51 Full name{sl Position (e.g. Chairl Treasurer Date 2910312025

PPENDIX2 Highland Basketball Club SC033881 OSCR Recelpts and payments accounts Forth• pgriod from sCott￿h Charrty Regulator Section A Statement of receipts and payments UnTe5tri¢ted funds Restricted fvnds Expendable endowment Jnds Pernianent Total funds eurr•nt p•rtod Total fund5 last fund5 tonFa￿tE A1 Recei DO￿l￿)rb5 1.512 1.512 1110 Legacs Grants ReEeYplsfr￿Tr fvndTai5ing acti¥ibes GTOSS tr8ding recopls Incotn2 from investments otherthan o art bulk11￿$ RenlsfTom land & bulldlngs Gr055 receiptsfrom other chat11a￿e acVv*5 1.352 1.352 J.203 J1.735 Al Sub total 41.433 41A33 35.038 A2 Receipts from asS•t & investment siles proceeds rrom ￿le of ttxea assets ProceedsfTom s￿e of Investtnen15 A2Svb total Totslr8ceipts 41,438 41,413 35,038 A3 Payrn•nts Expenses lor act￿￿eS Gr05s trading payments InYe51TtMI T[w￿￿geMent costs pasrynents Teiatyng diredty lo cnariiar& acb¥rt￿S Gran15 anrj dtsnalior 41,699 41.699 40,361 Govemance costs Audrt l indewdent eKatnina Preparation of annual accounts Legal cos OlheT A3Svb toial 41,699 41,699 40,361 A4 Payrn•nts r•iattng to ass•t and inv•stment movernent5 purcnases or nxed assets Purchase of Inve5tsnents A4Sub total 41.699 41,699 40.361 5.82 Transfernto I Ifroml funds S￿￿Us1(d0tl￿tj forywr 66

APPEND1X2 Highland Basketball Club Section B Statement ol balances SC033881 Unrésthclè Exponllthlo po[ma￿￿t cu[r[￿t ￿n￿d B1 Cash lund5 Cashand bankbalatMxsatrtofygai 3,(f31 567 8,414 &wpknl (defiutl5PK￿non ￿￿ptsand pa￿ents acc￿ 12661 113231 Ca8h a￿d ￿￿k at ofp 2,825 567 3J92 3,091 ac[xA￿￿5}I Del￿19 Del￿19 Dthls B4 uabllnS D￿1% BS Contiwent li*ilitiEs PrlMIIwTr Dat4 of

APPENDLX2 Highland Basketball Club SC033881 Section C Notes to the Accounts C1 Nature and purpose of funds (fftay bp slate(l o analysis offvr￿S thsheetsl Type of activity or project supported 1hsl1t￿n C2 Grants Talal C38 Tru8t•• r•muneration If ￿ reMU￿r8tK)n %VdS duriw Ihe ￿Km1 to anycharty tru￿ or C￿neLlo￿ to 8 I￿￿tee cros5 thi% Lx)x lotheti5e c(Knpkle 5￿tK￿ Authority under which paid C3b Tru8ts• r•munoration- detalls C4& Trustee expens If m 8xwE8S W818 pa￿ to cltylrust88 duri￿ Ihe WKXI th8n uossttms tx)x lo￿￿11$e c(npkle $￿tI(￿ 4bl NLvnborol C4b Trustee expenses- d8tsi18 Tr￿￿1( Th)wt14 BaknTrce Nature of relationship Nature of transaction C6 Tran￿CtionS with t￿￿te•S and connected persons C6 Other Information Akyendix2. Receipts& Pa￿r￿Accwntl ￿e5

Highland Basketball Club SC033881 Additional analysis111 An31ysls olr4c4ipts am paJTh•nts 1 Donauoris Tot 2Grarts I￿a￿AreN TrfaitrahJJ Tot ￿E￿￿tE TDI 4 Pa￿ re4ung aireatyto ¢hamaweaaMUts T(￿￿reffj Tth15trw Totd

SC033881 Additional analysis121 I￿01.em 1￿￿2.erter fimaJ.em￿ kna4.¢1 brk T( Legxies Gr￿51[￿)￿0¢eltyS lld1￿5 R￿tstro￿￿￿d & Sub roxal R￿￿pts asset &invesl[nErt￿kS FIvEe*frD￿sakof￿xed a55eL5 Sub roxal Pa P￿ts￿￿a￿t¥ d1•tOchanta￿@ath accwnts l￿al ( Subtot SubtDtsI Tr￿SIer$i01 luTrd5 Sury4u5/ldeffcitP forye fknds

Highland Basketball Club SC033881 Additional analysis131 G ofrqstrictsdlunds Re4th¢led1M￿ Ae¥Jthdfwbl ResItktedl￿ Re#￿thd1￿d 1.errtetNrof i.enier ThamEol 3.erter nod Re￿pts GKJsSW￿￿￿elQls In(omèttom￿¥ethnts(￿hèrtha￿1￿￿j Ilairos RwstromL￿d & Sub totsl Re￿pts from fisset &inve5ltnErt￿kS a5SÈts proceetsf[￿$akO[1fl%tTh Sub tot•1 Tola1￿e￿￿ PaSTn￿t3 pa￿￿ts￿a￿t¥ d1•tOchanta￿eath Logal c(k8ts Sub lotsl Sub lOthI rolalpayfftwjts Trthskn io1{fromlf￿dS SuJplUsl[4I￿J￿f0rvo￿r Nalure

APPENDIX 3 OSCR Scottish Charty Regulator Inde endent examiner's re ort on the accounts Report to the trusteeslmernbers of ctN• naJn8 Jhland Baskelball Club Registered charity number On the accounts of the charity for the period SC033881 Peric#J start date Peric#J end date Set out on pages ren￿10 Indud2the p￿e thr5 (￿￿￿1￿K￿aI sheets) Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance the tern￿ of the Charities and Trustee Investment IScotLand} 2005 Act and the Charities Accounts {Scotlandl Regulations 2006 las amended). The charty trustees consider that the audr( requirement of Regulation 10{1 } {dl of the Accounts Regulations does not apply. 11 is my respcffisibilty to examine the accounts as required under section 44111 Icl of the Act and to state whether particular matters have ccne to my attention. My examination ts earried out in aecordanee wtth Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the aeeounts presented wtth those records. It also includes consideration of any unusual items or diselosures in the accounts and seeks explanations from the trustees coneeming any such matters. The procedures undertaken do not provide all the evwjence that would be required in an audit and. consequenuy, I do not express an audit Opin￿ ￿ the view given by the accounts. In the course of my examinatKJn, no matter has ￿me to my attention lother than that disdosed on the attached page1 Basis of independent examiner's statement Independent examinevs statement which gives me reasonab￿ cause to beI￿ve that in any material respect the requirements.. to keep accounting records in accordan￿ with section 4411 } (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 AcC￿nIS Regulations have not been met, or to which, in my opini￿, attention shtrjld be drawn in order to enable a proper hed. Date: Signed: Name: Relevant professional qualification{sl or body Irf any).. 29103125 Address: "Please ￿e￿te Ihe the b￿ketS Thx apFty. I1￿1x￿ ￿ 4¢ty. sd (*AtWnwttus CO￿ to ywr attentKffi ￿ Ihe fdkwng page.

APPENDIX 3 Disclosure section Only Complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose Not applicable