THE EAST KILBRIDE (AND DISTRICT) GYMNASTICS CLUB SCIO TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
The East Kilbride (and District) Gymnastics Club SCIO Contents
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Trustees' Report | 2—5 |
| Independent Auditor's Report | 6—8 |
| Statement of Financial Activities | 9 |
| Statement of Financial Position | 10 |
| Statement of Cash Flows | 11 |
| Notes to the Statement of Cash Flows | 12 |
| Notes to the Financial Statements | 13—19 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities | 20—21 |
The East Kilbride (and District) Gymnastics Club SCIO Reference and Administrative Details For The Year Ended 31 October 2025
| Trustees | Mr James Farwell - Chairperson/Treasurer |
|---|---|
| Mr Andy Youl - Vice Chairperson | |
| Miss Caroline Anderson - Secretary | |
| Mrs Nicky Youl - Club Senior Coach | |
| Mrs Kirsty Ross - Child Protection Officer | |
| Mrs S Smith - Child Protection Officer | |
| Mr James Jardine - Member | |
| Mrs Sarah McArdle - Member | |
| Charity Number | SC039629 |
| Principal Address | Unit 4 Colvilles Place |
| Kelvin Industrial Estate | |
| East Kilbride, Glasgow | |
| South Lanarkshire | |
| G75 0PZ | |
| Auditors | Cooper Adams Ltd |
| Chartered Accountants | |
| 12 Payton Street | |
| Stratford upon Avon | |
| Warwickshire | |
| CV37 6UA |
Page 1
The East Kilbride (and District) Gymnastics Club SCIO Trustees' Report For The Year Ended 31 October 2025
The trustees present their report and the financial statements for the year ended 31 October 2025.
Objectives and Activities
Aims and Objectives
The charity's main objectives are to encourage participation in the sport of Gymnastics and in doing so improve the standard and health of people in East Kilbride and district.
Public Benefit
All activities undertaken to further the charity's purposes for the public benefit are outlined within 'Activities and Performance'.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
The trustees have given due regard to the Office of the Scottish Charity Regulator (OSCR)’s guidance on public benefit.
Achievements and Performance
Main Achievements
Gymnastics overview
This year has been another important year in the development of East Kilbride Gymnastics Club, with the club continuing to evolve both operationally and strategically.
One of the most significant developments has been the continued progression of EKGC as a two-venue club. Stewartfield Community Centre became fully operational as a second permanent venue during 2025, allowing us to increase the range of gymnastics opportunities available and create additional capacity across the club.
The year was not without challenges. A fire within the plant room at Stewartfield resulted in the venue being closed for a number of months, creating considerable operational difficulties for the club, our coaching team and our members. We were delighted to see the facility reopen during the year and have continued to steadily build the programme of classes operating from the venue.
Our longer-term ambition for Stewartfield extends beyond gymnastics alone. The Board continues to explore opportunities to maximise the use of the facility through additional classes, community groups and other activities. Developing the venue in this way will not only increase its benefit to the local community but will also provide an important opportunity to generate additional income and improve the long-term sustainability of the club.
Across our competitive disciplines, the club continues to enjoy significant success. Acro, Artistic and Tumble have all continued to deliver club and invitational competitions, with consistently positive feedback from attending clubs, gymnasts, coaches and families.
These events have developed into an important part of EKGC's annual programme. They provide fantastic competitive opportunities for gymnasts, strengthen our relationships with clubs across Scotland and beyond, showcase the quality of our facilities and volunteer team, and make an increasingly important financial contribution towards the operation and development of the club.
...CONTINUED
Page 2
The East Kilbride (and District) Gymnastics Club SCIO Trustees' Report (continued) For The Year Ended 31 October 2025
Main Achievements - continued
Our Acro section has continued to expand its competition programme and now hosts competitions in both November and February. This growth reflects the strong reputation EKGC has developed for delivering wellorganised and enjoyable events and provides further opportunities for the club to welcome gymnasts from across the gymnastics community.
Throughout all sections of the club, our gymnasts and coaches continue to represent EKGC with great pride. Whether participating recreationally, developing through our pathways or competing at club, regional and national level, their commitment continues to be at the heart of everything we do.
Charitable Activities
On behalf of the Board of Trustees, I would like to thank our gymnasts, members, parents, carers and families for their continued support throughout another busy year.
We would also like to recognise the tremendous contribution made by our coaching team, staff and volunteers. Their commitment, flexibility and professionalism has been particularly important during a year which included the temporary closure of Stewartfield and the operational challenges this created.
The club would simply not be able to operate at its current scale without the considerable time given by volunteers across competitions, events, fundraising and the many other activities that take place throughout the year.
A particular thank you must also go to our Board of Trustees. The role of Trustee is entirely voluntary and requires a significant commitment of time, energy and responsibility. Their continued support, challenge and determination to make decisions in the best long-term interests of EKGC remains invaluable.
Over recent years EKGC has experienced significant growth, both in membership and in the scale of our operations. During this year, membership levels have begun to plateau. While continued growth will always be welcomed, the Board recognises that success cannot simply be measured by continually increasing membership numbers.
This has encouraged us to look carefully at how the club is structured and operated and to make some bold decisions and changes designed to create a stronger, more sustainable organisation.
Our focus is on ensuring that EKGC has the right management structure, coaching structure, facilities and operational processes to support a club of our size. This means looking not only at where the club is today, but at what will be required to support it successfully over the next five, ten and twenty years.
The Board believes these changes are important in ensuring that the club continues to offer a high-quality gymnastics experience while remaining financially and operationally sustainable.
Financial Review
Financial Position
The continued development of the club across two venues has naturally increased both the scale and complexity of our operations.
Alongside membership income, the club has continued to develop alternative sources of income. In particular, our competition programme has become an increasingly important contributor to the club, generating income which can be reinvested into facilities, equipment, coaching and the wider development of EKGC. During the period the membership fees have decreased from £661,143 to £633,162, while in contrast, income from competitions and camps have increased significantly from £39,191 to £58,579.
The Board recognises the importance of ensuring that the club is not overly dependent on any single source of income and will continue to explore opportunities to make better use of our facilities, expand our events programme and generate additional sustainable income.
Page 3
The East Kilbride (and District) Gymnastics Club SCIO Trustees' Report (continued) For The Year Ended 31 October 2025
Reserves Policy
The trustees are aware they have a duty to identify and review the charity's reserves and to ensure they do not fall below a level which would enable the charity to continue in it's day to day activities. The general fund has decreased to £70,778 from £130,505 due to an increase in costs across the year.
Risk Management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The assessment of risk is an outgoing process for the trustee.
Future Developments
The coming years will be particularly important in shaping the future landscape of East Kilbride Gymnastics Club.
The rapid growth experienced over recent years has created an organisation significantly larger and more complex than the club of the past. With two permanent venues now forming part of our operation, the Board's focus is shifting from growth alone towards ensuring that the foundations underneath that growth are strong, sustainable and capable of supporting the club for many years to come.
A key priority will be continuing to develop Stewartfield. We want to increase the number and variety of gymnastics classes operating from the venue while also exploring opportunities for community organisations and other groups to make use of the facility. Increasing utilisation of the building will allow Stewartfield to become both an important gymnastics venue and a wider community asset while generating additional sustainable income for the club.
We will also continue developing our competition and events programme. The success of these events has demonstrated that they can deliver significant benefits to the club financially while also strengthening EKGC's position and reputation within the wider gymnastics community.
Alongside this, the Board will continue to review the club's organisational and management structure. As EKGC has grown, so too have the demands involved in operating the organisation. Ensuring that responsibilities are clear, resources are used effectively and the correct structures are in place will be central to the next stage of our development.
The Board remains ambitious for East Kilbride Gymnastics Club, but that ambition must be balanced with long-term sustainability. Decisions made over the coming years will play an important part in determining what EKGC looks like in the future.
Our responsibility is to ensure that those decisions are made carefully, responsibly and always with the long-term interests of the charity, its gymnasts and its members at their centre.
With two venues, a committed coaching team, dedicated volunteers, a supportive membership and a strong competitive programme, we believe EKGC has an excellent foundation from which to move forward.
The Board of Trustees remains fully committed to driving the club in the right direction and ensuring that East Kilbride Gymnastics Club continues to provide opportunities for current and future generations of gymnasts.
Structure, Governance and Management
Governing Document
This SCIO was incorporated on 30th October 2013 as a result of a Change to SCIO application SC039629 by East Kilbride Gymnastics Club, which was formerly an unincorporated association registered as a charity since 04 June 2008.
Page 4
The East Kilbride (and District) Gymnastics Club SCIO Trustees' Report (continued) For The Year Ended 31 October 2025
Trustee Selection Methods
The trustees shall be entitled, by way of resolution passed at a meeting of trustees, to appoint any individual as a trustee.
Induction and Training of Trustees
The Board of Trustees hold regular meetings to review all aspects of the operation of the charity. The charity ensures that new trustees have skills that will complement the existing structure of the Board.
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charity SORP;
-
make judgments and accounting estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed; subject to any departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities and Trustees Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr James Farwell
Trustee 17 August 2026
Page 5
Independent Auditor's Report to the Members of The East Kilbride (and District) Gymnastics Club SCIO
Opinion
We have audited the financial statements of The East Kilbride (and District) Gymnastics Club SCIO (the "charity") for the year ended 31 October 2025 which comprise the Statement of Financial Activities (including Income and Expenditure Account), Statement of Financial Position, Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:
-
give a true and fair view of the state of the charity's affairs as at 31 October 2025 and of its incoming resources and application of resources, for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-
have been prepared in accordance with the requirements of the Charities and Trustees Investment (Scotland) Act 2005.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other Information
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Page 6
Independent Auditor's Report (continued) to the Members of The East Kilbride (and District) Gymnastics Club SCIO
Matters on Which We Are Required to Report by Exception
We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:
-
the information given in the Trustees' Report is inconsistent in any material respect with the financial statements; or
-
sufficient accounting records have not been kept; or
-
the financial statements are not in agreement with the accounting records or returns; or
-
we have not received all the information and explanations we require for our audit.
Responsibilities of Trustees
As explained more fully in the Trustees' Responsibilities Statement set out on page 2—5, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
Auditor's Responsibilities for the Audit of the Financial Statements
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustees Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Page 7
Independent Auditor's Report (continued) to the Members of The East Kilbride (and District) Gymnastics Club SCIO
Use Of Our Report
This report is made solely to the charity's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Cooper Adams Ltd
17 August 2026
Cooper Adams Ltd Chartered Accountants 12 Payton Street Stratford upon Avon Warwickshire CV37 6UA
Page 8
The East Kilbride (and District) Gymnastics Club SCIO Statement of Financial Activities For The Year Ended 31 October 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Other trading activities 4 Investments 5 EXPENDITURE ON: Charitable activities: 7 Gym Governance NET (EXPENDITURE)/INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 16 |
Unrestricted funds £ - 739,800 122 |
Restricted funds £ 2,000 - - |
2025 Total funds £ 2,000 739,800 122 |
2024 Unrestricted funds £ 10,000 744,268 131 |
|---|---|---|---|---|
| 739,922 | 2,000 | 741,922 | 754,399 | |
| (794,999) (4,650) |
(2,000) - |
(796,999) (4,650) |
(712,298) (4,500) |
|
| (799,649) | (2,000) | (801,649) | (716,798) | |
| (59,727) | - | (59,727) | 37,601 | |
| (59,727) 130,505 |
- - |
(59,727) 130,505 |
37,601 92,904 |
|
| 70,778 | - | 70,778 | 130,505 |
The notes on pages 12 to 19 form part of these financial statements.
Page 9
The East Kilbride (and District) Gymnastics Club SCIO Statement of Financial Position As At 31 October 2025
| Notes FIXED ASSETS Tangible Assets 11 CURRENT ASSETS Debtors 12 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 13 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES Creditors: Amounts Falling Due After More Than One Year 14 NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 16 |
Unrestricted funds £ 62,851 |
Restricted funds £ - |
2025 Total funds £ 62,851 |
2024 Total funds £ 74,246 |
|---|---|---|---|---|
| 62,851 20,405 44,648 |
- - - |
62,851 20,405 44,648 |
74,246 39,649 72,134 |
|
| 65,053 (36,545) |
- - |
65,053 (36,545) |
111,783 (28,989) |
|
| 28,508 | - | 28,508 | 82,794 | |
| 91,359 | - | 91,359 | 157,040 | |
| (20,581) | - | (20,581) | (26,535) | |
| 70,778 | - | 70,778 | 130,505 | |
| 70,778 | 130,505 | |||
| 70,778 | 130,505 |
On behalf of the board
Mr James Farwell
Trustee 17 August 2026
The notes on pages 12 to 19 form part of these financial statements.
Page 10
The East Kilbride (and District) Gymnastics Club SCIO Statement of Cash Flows For The Year Ended 31 October 2025
| Notes Cash flows from operating activities Net cash (used in)/generated from operations 1 Interest paid Net cash (used in)/generated from operating activities Cash flows from investing activities Purchase of tangible assets Interest received Net cash used in investing activities Cash flows from financing activities Repayment of bank borrowings (Decrease)/increase in cash and cash equivalents Cash and cash equivalents at beginning of year 2 Cash and cash equivalents at end of year 2 |
2025 £ (16,532) (762) (17,294) (4,360) 122 (4,238) (5,954) (27,486) 72,134 44,648 |
2024 £ 31,570 (913) |
|---|---|---|
| 30,657 | ||
| (19,169) 131 |
||
| (19,038) | ||
| (5,960) | ||
| 5,659 66,475 |
||
| 72,134 |
Page 11
The East Kilbride (and District) Gymnastics Club SCIO Notes to the Statement of Cash Flows For The Year Ended 31 October 2025
1. Reconciliation of (expenditure)/income to cash (used in)/generated from operations
| . Reconciliation of (expenditure)/income to cash (used in)/generated from o |
perations | |
|---|---|---|
| Net (expenditure)/income Adjustments for: Interest expense Interest income Depreciation of tangible assets Movements in working capital: Decrease/(increase) in trade and other debtors Increase in trade and other creditors Net cash (used in)/generated from operations |
2025 £ (59,727) 762 (122) 15,755 19,244 7,556 (16,532) |
2024 £ 37,601 913 (131) 15,017 (39,649) 17,819 |
| 31,570 |
2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
| Cash at bank and in hand . Analysis of changes in net funds Cash at bank and in hand Debts falling due within one year Debts falling due after more than one year |
As at 1 November 2024 £ 72,134 (6,720) (26,535) |
2025 £ 44,648 Cash flows £ (27,486) - 5,954 |
2024 £ 72,134 |
|
|---|---|---|---|---|
| As at 31 October 2025 £ 44,648 (6,720) (20,581) |
||||
| 38,879 | (21,532) | 17,347 |
3. Analysis of changes in net funds
Page 12
The East Kilbride (and District) Gymnastics Club SCIO Notes to the Financial Statements For The Year Ended 31 October 2025
1. General Information
The East Kilbride (and District) Gymnastics Club SCIO is a charitable incorporated organisation registered with the Office of the Scottish Charity Regulator (OSCR), registered charity number SC039629. The principal address is Unit 4 Colvilles Place, Kelvin Industrial Estate, East Kilbride, Glasgow, South Lanarkshire, G75 0PZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement 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 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
2.3. Resources Expended
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery
20% on reducing balance
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.6. Financial Instruments
The charity’s financial instruments comprise basic financial assets and liabilities, including cash at bank, debtor balances and creditor balances. These are initially recognised at transaction price and subsequently measured at amortised cost. The charity does not hold or issue any complex financial instruments.
3. Income from Donations and Legacies
Page 13
The East Kilbride (and District) Gymnastics Club SCIO Notes to the Financial Statements (continued) For The Year Ended 31 October 2025
| Grants Grants 4. Income from Other Trading Activities Membership subscriptions Fundraising events Shop income Competitions and camps 5. Investment Income Interest on short-term deposits 6. Net Income/(Expenditure) The net (expenditure)/income is stated after charging/(crediting): Depreciation of tangible fixed assets - owned |
Unrestricted funds £ - |
Restricted funds £ 2,000 |
2025 Total funds £ 2,000 |
|---|---|---|---|
| Unrestricted funds £ 10,000 |
Restricted funds £ - |
2024 Total funds £ 10,000 |
|
| 2025 Unrestricted funds £ 633,162 10,207 37,852 58,579 |
31 October 2024 Unrestricted funds £ 661,143 18,140 25,794 39,191 |
||
| 739,800 | 744,268 | ||
| 2025 Unrestricted funds £ 122 |
2024 Unrestricted funds £ 131 |
||
| 2025 £ 15,755 |
2024 £ 15,017 |
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The East Kilbride (and District) Gymnastics Club SCIO Notes to the Financial Statements (continued) For The Year Ended 31 October 2025
7. Analysis of Expenditure
| Gym Governance Gym Governance . Support Costs Employee costs Premises expenses General administration Depreciation Interest payable Governance costs Employee costs Premises expenses General administration Depreciation |
Gym £ 503,880 185,452 91,150 15,755 762 - |
Governance £ - - - - - 4,650 |
|---|---|---|
| 796,999 | 4,650 | |
| Gym £ 474,765 150,794 70,809 15,017 |
8. Support Costs
Page 15
The East Kilbride (and District) Gymnastics Club SCIO Notes to the Financial Statements (continued) For The Year Ended 31 October 2025
| Interest payable Governance costs |
913 - |
- 4,500 |
913 4,500 |
|---|---|---|---|
| 712,298 | 4,500 | 716,798 |
- Auditor's Remuneration
Remuneration received by the charity's auditors and their associates during the year was as follows:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Audit Services | ||
| Audit of the company's financial statements | 4,650 | 4,500 |
- Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
- Tangible Assets
| Cost As at 1 November 2024 Additions As at 31 October 2025 Depreciation As at 1 November 2024 Provided during the period As at 31 October 2025 Net Book Value As at 31 October 2025 As at 1 November 2024 |
Plant & Machinery £ 253,689 4,360 |
|---|---|
| 258,049 | |
| 179,443 15,755 |
|
| 195,198 | |
| 62,851 | |
| 74,246 |
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The East Kilbride (and District) Gymnastics Club SCIO Notes to the Financial Statements (continued) For The Year Ended 31 October 2025
12. Debtors
| Due within one year Trade debtors Other debtors 13. Creditors: Amounts Falling Due Within One Year Trade creditors Bank loans and overdrafts Accruals and deferred income 14. Creditors: Amounts Falling Due After More Than One Year Bank loans 15. Loans An analysis of the maturity of loans is given below: Amounts falling due within one year or on demand: Bank loans Amounts falling due between one and five years: Bank loans |
2025 £ 2,795 17,610 20,405 2025 £ 14,542 6,720 15,283 36,545 2025 £ 20,581 2025 £ 6,720 2025 £ 20,581 |
2024 £ 3,015 36,634 |
|---|---|---|
| 39,649 | ||
| 2024 £ 15,809 6,720 6,460 |
||
| 28,989 | ||
| 2024 £ 26,535 |
||
| 2024 £ 6,720 |
||
| 2024 £ 26,535 |
Page 17
The East Kilbride (and District) Gymnastics Club SCIO Notes to the Financial Statements (continued) For The Year Ended 31 October 2025
16. Movement in Funds
| Unrestricted funds General: General unrestricted fund Restricted funds Restricted Total funds Unrestricted funds General: General unrestricted fund Total funds |
As at 1 November 2024 £ 130,505 - |
Income £ 739,922 2,000 |
Expenditure £ (799,649) (2,000) |
As at 31 October 2025 £ 70,778 - |
|---|---|---|---|---|
| 130,505 | 741,922 | (801,649) | 70,778 | |
| As at 1 November 2023 £ 92,904 |
Income £ 754,399 |
Expenditure £ (716,798) |
As at 31 October 2024 £ 130,505 |
|
| 92,904 | 754,399 | (716,798) | 130,505 |
17. Transactions with Trustees
The following trustees were paid for services provided during the year ended 31 October 2025:
| Administration | Coaching | Total | |
|---|---|---|---|
| £ | £ | £ | |
| N Youl | - | 4,900 | 4,900 |
| S McArdle | 9,200 | - | 9,200 |
| C Anderson | 12,533 | - | 12,533 |
All payments were authorised in Trustees meetings and are allowed per the charity's governing document.
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The East Kilbride (and District) Gymnastics Club SCIO Notes to the Financial Statements (continued) For The Year Ended 31 October 2025
No trustee expenses have been incurred.
18. Related Party Disclosures
During the year ending 31 October 2025 K Farwell, a spouse of a trustee (J Farwell), provided coach services totalling £ 24,394.
Page 19
The East Kilbride (and District) Gymnastics Club SCIO Detailed Statement of Financial Activities For The Year Ended 31 October 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Grants Other trading activities Membership subscriptions Fundraising events Miscellaneous income Competitions and camps Investments Interest on short term deposits EXPENDITURE ON: Charitable Activities: Gym Coaches payments Competitions costs Rent and rates Gas and electricity Cleaning Equipment and small items Fee refunds Maintenance Insurance Telephone Bank charges Sundry expenses Depreciation of plant and machinery Bank loan interest |
2025 Total funds £ 2,000 |
|---|---|
| 2,000 633,162 10,207 37,852 58,579 |
|
| 739,800 122 |
|
| 122 | |
| 741,922 (449,011) (54,869) (119,881) (49,635) (15,936) (12,354) (1,184) (18,366) (7,533) (2,145) (31,497) (18,071) (15,755) (762) |
Page 20
The East Kilbride (and District) Gymnastics Club SCIO Detailed Statement of Financial Activities (continued) For The Year Ended 31 October 2025
| Governance Audit fees NET (EXPENDITURE)/INCOME |
(4,650) | (4,500) |
|---|---|---|
| (4,650) | (4,500) | |
| (801,649) | (716,798) | |
| (59,727) | 37,601 |
Page 21
The East Kilbride (and District) Gymnastics Club SCIO Reference and Administrative Details For The Year Ended 31 October 2025
| Trustees | Mr James Farwell - Chairperson/Treasurer |
|---|---|
| Mr Andy Youl - Vice Chairperson | |
| Miss Caroline Anderson - Secretary | |
| Mrs Nicky Youl - Club Senior Coach | |
| Mrs Kirsty Ross - Child Protection Officer | |
| Mrs S Smith - Child Protection Officer | |
| Mr James Jardine - Member | |
| Mrs Sarah McArdle - Member | |
| Charity Number | SC039629 |
| Principal Address | Unit 4 Colvilles Place |
| Kelvin Industrial Estate | |
| East Kilbride, Glasgow | |
| South Lanarkshire | |
| G75 0PZ | |
| Auditors | Cooper Adams Ltd |
| Chartered Accountants | |
| 12 Payton Street | |
| Stratford upon Avon | |
| Warwickshire | |
| CV37 6UA |
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