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← Comann Spors A Chinn A Deas

2025-12-31-accounts

COMANN SPORS A CHINN A DEAS INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31st DECEMBER 2025

Income
2025
Grants
6,496.00
£
Bank Interest
342.16
£
Income from Activities
23,532.97
£
Kit
240.00
£
Classes & Visitors
‐
£
Donation & Fundraising
10.00
£
Expenditure
Consultancy
‐
£
Affiliation Fee
‐
£
Staff Costs
960.00
£
Insurance
732.00
£
Audit Fee
150.00
£
General Expenses
662.51
£
Equipment
10,082.19
£
Training
1,940.00
£
Hall Hire
4,809.84
£
Repairs & Maintenance
2,416.80
£
Bank Charges
‐
£
Profit/Deficit for Year
Opening Bank Balance
27,020.31
£
Profit/Deficit for Year
8,867.79
£
Bank Balance as at 31/12/202
35,888.10
£
Statement as at 31/12/2025
35,888.10
£
Less
Unpresented Cheque
‐
£
35,888.10
£
‐
£		 2025
6,496.00
£
342.16
£
23,532.97
£
240.00
£
‐
£
10.00
£		 30,621.13
£
21,753.34
£		 2024
1,628.00
£
315.50
£
19,943.47
£
70.00
£
‐
£
‐
£		 21,956.97
£
16,027.65
£
‐
£
‐
£
960.00
£
732.00
£
150.00
£
662.51
£
10,082.19
£
1,940.00
£
4,809.84
£
2,416.80
£
‐
£		 25.00
£
960.00
£
782.00
£
150.00
£
2,758.91
£
6,385.71
£
‐
£
4,966.03
£
‐
£
27,020.31
£
8,867.79
£		 21,090.99
£
5,929.32
£
8,867.79
£		 5,929.32
£
27,020.31
£
35,888.10
£
‐
£		 27,020.31
£
‐
£
35,888.10
£		 27,020.31
£
‐
£

Prepared from records and information provided.

Angus MacIntyre Coraraidh Bornish Isle of South Uist

Independent Examiner

03 February 2026

Enter SC No. below SC034991

Enter charity name below

Comann Spors a Chinn a Deas

Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts
Period start date Period end date Period end date Period end date
For the period
from		 01
Day		 January
Month		 2025
Year		 to Day
31		 Month
Decemb		 Year
2025
er
Section A Statement of receipts and payments
Unrestricted
funds		 Restricted funds Restricted funds Expendable
endowment
funds		 Permanent
endowment
funds		 Total funds
current period		 Total funds last
period		 Total funds last
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 10 10 10 10 10
Legacies - - -
Grants 6 6,496 6 6 6,496 1,628
Receipts from fundraisingactivities 23,773 23 23 23,773 20,013
Gross tradingreceipts - - -
Income from investments other than
land and buildings 342 342 342 342 342 316 316
Rents from land & buildings - - -
Gross receipts from other charitable
activities - - -
- - -
A1 Sub total A1 Sub total 24,125 6,496 6,496 - - - - - - - 30,621 30,621 30,621 21,957
A2 Receipts from asset & investment
sales
Proceeds from sale of fixed assets
-
Proceeds from sale of investments
-
A2 Sub total -
-
-
-
-
-
Total receipts 24,125
6,496
-
-
30,621
21,957
~~———————~~
A3 Payments
Expenses for fundraising activities 11,521 11 11 11,521 9,492
Gross trading payments - - -
Investment management costs - - -
Payments relating directly to charitable
activities - - -
Grants and donations
- - -
Governance costs:
- - -
Audit / independent examination 150 150 150 150 150 150 150
Preparation of annual accounts - - -
Legal costs - - -
Other - Gym Equipment Other - Gym Equipment Other - Gym Equipment 10,082 10 10 10,082 6,386
- - -
**A3 Sub total ** 11,671 10,082 - - - - - - - 21,753 21,753 21,753 16,028
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
Purchase of Equipment
-
A4 Sub total -
-
-
-
-
-
Total payments 11,671
10,082
-
-
21,753
16,028
~~=———~~
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year		 12,454
3,586)
(
-
12,454
3,586)
(
-
~~==3~~		 -
8,868
5,929
-
-
8,868
5,929
~~===>~~

APPENDIX 2

APPENDIX 2 APPENDIX 2 APPENDIX 2
0
Comann Spors a Chinn a Deas		 SC034991
Section B Statement of balances
Categories
Signed by one or two trustees
on behalf of all the trustees
B5 Contingent liabilities
B4 Liabilities
B1 Cash funds
B2 Investments
B3 Other assets		 Details Unrestricted
funds
to nearest £
27,020
12,454		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Cash and bank balances at start of year 27,020 21,091
Surplus / (deficit) shown on receipts and
payments account		 3,586)
(		 8,868 5,929
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details		 39,474 3,586)
(		 - - 35,888 27,020
-
-
-
-
-
-
Fund to which asset belongs Market valuation
to nearest £		 Last year
to nearest £
Details Fund to which asset belongs Total
Cost (if available)
to nearest £		 -
-
Current value (if
available)
to nearest £		 Last year
to nearest £
Gym Equipment(2022) Equipment -
-
Gym Equipment(2023) Equipment 15,000 20,845
Gym Equipment(2024) Equipment 1,200 6,286
Gym Equipment(2025) Equipment 10,082 -
-
Details Total
Fund to which l		 10,082 16,200 27,131
iability relates Amount due
to nearest £		 Last year
to nearest £
Details Fund to which l Total
iability relates		 - -
Amount due
(estimate)
to nearest £		 Last year
to nearest £
Signature Print Name Total -
-
Date of
approval

OSC Report 2025 / Statement of balances

2

December 2007

APPENDIX 2

Comann Spors a Chinn a Deas

SC034991

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C3a Trustee remuneration
C4a Trustee expenses
C5 Transactions with
trustees and connected
persons
C3b Trustee remuneration -
details
C4b Trustee expenses -
details
C2 Grants		 Type of activity or project supported Type of activity or project supported Individual /
institution		 Number of grants
made
£		 Number of grants
made
£
Total -
If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)		 X
Authority under which paid £
If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)		 this box X
Nature of transaction Number of
trustees		 £
Nature of relationship Transaction
amount (£)		 Balance
outstanding at
period end(£)

C6 Other information

OSC Report 2025 / Notes

3

December 2007

APPENDIX 2

Comann Spors a Chinn a Deas

SC034991

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
- -
-
-
-
Total
2 Grants		 - - - - - -
reference
Unrestricted
funds
to nearest £		 -
Restricted funds
to nearest £		 - - reference
Total current
period
to nearest £		 -
Total last period
to nearest £
U&B Sports Council 1,500 1,500 -
SHARE - -
SNBM - Community Fund 3,000 3,000 1,000
Coach Education Grant - 600
WI NHS Grant - 500
Total - 4,500 4,500 2,100
- reference reference reference

3 Gross receipts from other charitable activities

Unrestricted
funds
to nearest £		 Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
The Weir Charitable Trust 8,000 8,000
-
-
-
-
-
-
-
Total - 8,000 - - 8,000 -
- reference error - - reference error -

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £		 Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
-









-
-
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -

OSC Report 2025Additional notes (1)

December 2007

APPENDIX 2

SC034991

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts Unrestricted
fund 1 - enter
name of fund
below		 Unrestricted
fund 2 - enter
name of fund
below		 Unrestricted
fund 3 - enter
name of fund
below		 Unrestricted
fund 4 - enter
name of fund
below		 Total
unrestricted
funds		 Total
unrestricted
funds last period
Donations -
Legacies -
Grants -
Receipts from fundraisingactivities -
Gross tradingreceipts -
buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales		 - - - - - -
cross ref error
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - -
- - - - - -
cross ref error
Expenses for fundraisingactivities -
Gross trading payments -
Investment management costs -
Payments relatingdirectlyto charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 - - - - - -
cross ref error
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
-
- - - - - -
cross ref error
- - - - - -
-
- - - - - -
cross ref error
Nature andpurpose of funds

OSC Report 2025Additional notes (2)

December 2007

APPENDIX 2

Comann Spors a Chinn a Deas

SC034991

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts Restricted fund
1 - enter name of
fund below		 Restricted fund
2 - enter name of
fund below		 Restricted fund
3 - enter name of
fund below		 Restricted fund
4 - enter name of
fund below		 Total restricted
funds		 Total restricted
funds last
period
Donations -
Legacies -
Grants -
Receipts from fundraisingactivities -
Gross tradingreceipts -
Income from investments other than land and
buildings		 -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales		 - - - - - -
cross ref error
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - -
- - - - - -
cross ref error
Expenses for fundraising activities -
Gross tradingpayments -
Investment management costs -
Payments relating directly to charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 - - - - - -
cross ref error
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
-
- - - - - -
cross ref error
- - - - - -
-
- - - - - -
cross ref error
Nature andpurpose of funds

OSC Report 2025Additional notes (3)

December 2007

OSC r

Office of the Scottish Charity Regulator

’ Independent examiner s report on the accounts V2

Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2
Report to the
trustees/members of
Registered charity
number
On the accounts of the
charity for the period
Set out on pages
Respective
responsibilities of
trustees and examiner
Basis of independent
examiner’s statement
Independent examiner’s
statement
Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:		 Charity name
Comann Spors a Chinn		 a Deas
SC034991
Period start date Period end date
Day Month Year Day Month Year
1 January 2023 to 31 December 2024
(remember to include the page
numbers of additional sheets)
The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the
audit requirement of Regulation 10(1) (d) 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.
My examination is 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 seeks explanations from the 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 accounts.
In the course of 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 comply with
Regulation 9 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.
Date: 25 February2025

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose

South Gym Annual Report 2025

Trustees’ Annual Report for the Year Ending 31 December 2025

Charity Details

Charity name: Comann Spors A Chinn A Deas Scottish Charity Number: SC034991 Principal address: Southend Hall, Daliburgh, South Uist HS8 5SS

Charity Purposes

Comann Spors A Chinn A Deas’s purposes are to advance public health and wellbeing by providing accessible and affordable fitness and physical activity opportunities for the local community. This includes structured training, coached sessions and inclusive access to fitness facilities for adults and young people.

Activities and Achievements During the Year

During 2025, South Gym delivered regular gym sessions, coached classes and open-access training in line with its charitable purposes.

A key achievement during the year was reaching 100 active members for the first time , demonstrating growing demand and strong community engagement.

The charity also launched a junior training programme in 2025. This initiative was introduced to encourage healthy physical activity among young people and widen access to structured fitness. By the end of the year the junior classes were running twice weekly at full capacity .

Attendance remained consistent throughout the year across both members and pay-as-you-go users. Feedback from participants reported improvements in physical fitness, confidence and mental wellbeing, and emphasised the importance of the gym as a supportive and inclusive community space.

Public Benefit

The trustees confirm that they have complied with the duty to have regard to OSCR’s guidance on public benefit.

The Gym provides public benefit by offering affordable and inclusive access to fitness facilities and structured training for people of different ages, abilities and backgrounds. Membership fees are kept as low as possible and pay-as-you-go options are available to reduce financial barriers to participation. The introduction of free junior classes further increased access to physical activity for young people within the community.

Financial Review

Total income for the year included £23,532.97 from memberships and pay-as-you-go sessions , reflecting continued strong participation and regular use of the gym.

In addition , £6,496 was received in charitable grants to support the renewal of gym equipment.

Expenditure during the year related primarily to the costs of operating the gym safely and effectively, including premises, equipment maintenance, insurance and general running costs.

The trustees are satisfied that the charity remained financially stable throughout 2025 and that funds were applied solely towards furthering the charity’s purposes.

Reserves

The charity aims to maintain sufficient reserves to meet short-term operating costs, unforeseen expenditure and to support the long-term sustainability of the gym. The level of reserves is reviewed regularly by the trustees and is considered appropriate for the size and nature of the charity.

Governance and Management

Comann Spors A Chinn A Deas is governed by a volunteer management committee who act as trustees of the charity. The trustees are responsible for the overall management and strategic direction of the charity, including financial oversight and compliance with charity law.

The committee meets regularly to review activities, finances, health and safety, safeguarding matters and operational risks. Day-to-day activities are supported by volunteers and qualified instructors.

Plans for the Future

During 2026, South Gym plans to:

Declaration

The trustees confirm that this Trustees’ Annual Report has been prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and meets OSCR reporting requirements.

Approved by the trustees on: 04/02/2026

Signed:

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