## **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: - Sustain and increase adult membership - Continue the junior programme and explore opportunities for future expansion - Invest in new equipment and facilities - Strengthen governance arrangements and volunteer support ## **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: **==> picture [159 x 104] intentionally omitted <==**