2025-04-05-accounts - Highland Budokan Judo Club

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Office of the Scottish Charity Regulator

Reference and administration details

Charity name Highland Budokan Judo Club Other names charity is known by Registered charity number $C040651 Charity’s principal address 7

Names of the charity trustees on date of approval of Trustees’ Annual Report

Name of person Trustee a eee Dates acted if (or body) entitled to name Office {if any) not for whole year appoint trustee (if any) 1 Chairperson 2 Treasurer From December 2024 3 Trustee 4 Secretary /-7rustee From December 2024 5 Trustee From december 2024 6 7

8 9 10 11

13 14 15

16 17 18 19 20

APPENDIX 1 Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name Dates acted if not for whole year Gayle Rand — Former Treasurer To December 2024

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Structure, governance and management
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Type of governing document The Charity was set up and recognised as a Scottish Charity with effect from 2009. The Charity is administered in accordance with the terms of the Constitution of the Club.

Trustee recruitment and appointment The AGM was held in December 2024. There was a change in Treasurer, but all other Trustees were reappointed. The Club is always open to accept new Trustees and would request any willing person to contact the current board. Objectives and activities Charitable purposes The purpose of the Charity is to increase public participation in sport by developing and fostering the spirit of Judo in the Highland area. The Club shall be a member club of the British Judo Association and Judo Scotland or whichever Association in Scotland which shall be affiliated to the British Judo Association. Summary of the main activities Highland Budokan Judo Club by way of its nature provides the advancement of in relation to these objects education, health and public participation in sport in the Highland Region. It delivers these by educating judoka (judo players) in self-confidence, physical exercise and the respect for others. It also helps its members to be more aware of the importance of being fit (both physically and mentally) and eating a healthy diet.

APPENDIX 1 Achievements and performance

Summary of the main achievements of For the period April 2024 — March 2025 membership of the club has been the charity during the financial period _ holding steady and continues to be inclusive for all, from junior primary school to those of a more senior adult age. There is also a wide range of abilities within the club from beginners through to those also training with the Judo Scotland talent development programme.

The club promotes learning and progression by holding bi-annual grading events for club members. In addition to this we hold club development events regularly. These events are all well attended and supported. This year we have been able to take a small group of juniors to a training camp in Belgium which was supported by parental fundraising activities and was thoroughly enjoyed by all.

We also have a number of junior contingent competing at National levels and some also made an international trip to Venray to compete there. There is a full schedule of Grand Prix tournaments throughout the year including our own hosted one in October each year. This has yielded some excellent results and is a testament to the dedication of the judoka along with the commitment and support shown by the coaches and volunteers to train, travel and give up precious time to support the club. This is appreciated by all the committee and trustees. The committee members continue to meet online on a monthly basis to discuss our achievements, goals and plan ahead for continued successful running of the club.

Our club outlook remains positive for future years to come.

Financial review

Brief statement of the charity’s policy on reserves At the year end the Club had reserves totalling £51,169 (2023: £46,498) of which £12,837 (2024: £13,137) were restricted and £38,332 (2024: £33,361) were unrestricted. The Club has a policy to maintain general reserves above the level of 3 months of charitable expenditure, which it is currently succeeding with. There are sufficient funds to enable the Club to continue in the foreseeable future. Details of any deficit No funds are in deficit. Donated facilities and services (if any) The Club has a small contingent of parents who donate their skills and time free of charge.

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(s) Full name(s) Position (e.g. Chair) Treasurer Date 5 January 2026

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cst SCN Highland Budokan Judo Club $C040651
Receipts and payments accounts
For | standateL_ Period |Perodenddate|
[Tear]
the period | [bayTT [_woam] | go Lar TatoosTL [Year]
Section A Statement of receipts and payments
Unrestricted Restricted Expendable Permanent Total funds Total funds last
find fined endowment endowment current period riod
ane nes funds funds P Pe
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Ai Receipts
DonationsTso {EC} CdS
legaciesTTC Ce CSCCJ (NNW[SSS
Te
oats A)
Receiptsfrom fundraising actviies ||| =f S| |TTS
GrossIncometradingfrom investmentsreceipts other than| toa} |fT S| |Ste| | |
land and buildings
Rents from land
Gross receipts from& buildingsother charitable ES 6eS |Se S| 0
activities
CT"i |ee |PE leec |ee)
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets | ld
[Proceeds from sale of investments | |
Az Sub total|______—|
A3 Payments
Payments relating directly to charitable
activities 46,364 46,364 37,145
Grants nd dona a| Sa |
aTS | oe | [ar]
[Preparation
of annua accouis| |[| J25 |
es | SSE |
a1 | [38a] |
A3 Sub total a7ze4] [300]
A4 Payments relating to asset and
investment movements
Puckeeescttedereds
Purchase ofhvestmenis [I
Aa Subtotal[
Net receipts /(payments) Sa ES
Surplus / (deficit) for year
4,971 4,671
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APPENDIX 2 Highland. Budokan Judo Club $C040651
Section B Statement of balances
a Expendable Permanent
egories Unrestricted Restricted funds endowment endowment Tota Total last period
its funds funds funds pe
to nearest £ tonearest £ to nearest £ to nearest £ to nearest £ to nearest £
Surplus / (deficit) shown on receipts and |
payments account 4,971 4,671
Cash and bank balancesat end of year | 38,332 12,837 ae | 51,169 46,498
Details. Fund to which asset belongs Market valuation Last year
i ——— — to nearest £ to nearest £
Total
Details Fund to which asset belongs Cost (if. available) Currentavailable) value (if Last year
to nearest£ to nearest £ to nearest£
lads Unrestricted | a...
Trolley for Mats a |
Lapton Unrestricted a|
Unrestricted |
Details Fund to which lability relates Amount due Last year
Bé Liabilities Unresticted | to nearest£ to nearest £
taile Fund to which liability relates parade Last year
— — — to nearest£ to nearest £
Total
Signed by one or two trustees
on behalf of all the trustees Signature Print Name Date of
= #€=€«2S#S— fa approval
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APPENDIX 2

$C040651

Highland Budokan Judo Club

Section C Notes to the Accounts

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C1 Nature and purpose of Each Bank Account is treated as a separate General and Unrestricted Fund. In 2019/20 the restrcited ‘Japan Trip Fund’
funds (may be stated on was also created. Further details of the unrestricted funds can be found on Note 5 with further details of the Japan Trip
analysis of funds worksheets) _|Fund on Note6 of these accounts.
- Type of activity= or project; supported Individualcada/ ‘om —ber of £
——=
Total
C3a Trustee remuneration 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)
Authority under which paid
C3b Trustee remuneration - Coaching Fees to Robert Inglis on a self-employed basis 10,850
— a
C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise
complete section 4b)
Number of =
C4b Trustee expenses - trustees
details
C5 Transactions with trustees Transaction Balance
and connected persons ‘amount (£) paren at
Nature of relationship Nature of transaction Period end (£)
Trustee and Head Coach Payments as head coach |
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C6 Other information Trustees expenses are generally for travel and accommodation costs for fundraising events and charitable activities and are claimed by trustees to the Charity and only paid on receipt of suitable expense claim form and expense receipt/ Payments to the Head Coach are made ona self employed basis. The total payments made during the year totalled £10,850 (2024: £10,338) with no amount outstanding at the yearend.

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APPENDIX2

$C040651

‘

Highland Budokan Judo Club

Additional analysis (1)

Analysis of receipts and payments

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1 Donations
epee Restricted funds Expendableendowment endowmentPermanent ers cent Total last period
to funds funds
nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Donation received from public | __300 | [300| |[—___700 |
To ee ME |
2 Grants
atricted = Restricted funds Expendableendowment endowmentPermanent Total ce Total last period
to nearest £ to nearest £ to fundsnearest £ to nearestfunds £ to penearest £ to nearest £
Total ======
3 Grossreceipts from other charitable activities
Expendable Permanent
Unrestricted Restricted funds endowmentfunds endowmentfunds ae Totallast period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
|||28,241824 | | | [28,244] |824 || 4,129|
P| | 2,000 |
4 Payments relating directly to charitable activities
Unvestricted Restricted funds Expendableendowment endowmPerman en tt —«-Ttalcurrent ict period
to nearest £ to nearest £ to fundsnearest £ to nearestfunds £ to periodnearest £ to nearest £
HalHire
| 4,257] | [1,257]]
Other 23,983
C‘“S™S~S~SCSY | 2858 |
| [37,45}]
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APPENDIX 2

’

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$C040651
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Additional analysis (2)
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5 Breakdown of unrestricted funds
Membership NO2 Minibus Savings and Total Total
100 Club 2 unrestricted unrestricted
accounts funds funds last period
Receipts
|a 300| Pf 300] [100]
| a |es |es
rs | ee 5es |
Income from investments other than land and | 30] po |t04 | [260]
buildings
Rents from land & buildings re | es |es |es
Gross receipis from other charitable activitiesSub | 23,856 | 27,796 | [5652] | [ast] |
total Pp 209 52,265] [43,078|
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
Sub total
Totalreceipts mena | TR
Payments
Expenses for fundraising activities Po [|
GrossInvestment trading payments po 438| L138|
Payments management costs | siSY - 3
relating directly to charitable activities | -28,239 | 46,364 37,145
a | |
Audit/independent a | |
examination} |} [i |
es | es |
ee | |
a Po 792] |384 |
Sub total 0 [___18,125| rs |[41473|
Payments relating to asset and investment
movements
Purchase of investments
Sub total
Total payments Eas as
Net receipts / (payments) SSS [4545]
Tame! foe ents FT LnRoEe
Surplus
/ (df or year aay 5]
Nature and purpose of funds
Most funds are unrestricted. Trading funds are used to maintain classes, pay coaches, halls and training. Fundraising funds are used to support members travelling to
compete in competitions throughout the country and to the benefit of other members of the club. The minibus account is used to maintain the minibus and collect any
funds for use by third parties. Savings account is low use and genrally holds funds and earns a small amunt of bank interest.
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APPENDIX 2

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Highland Budokan Judo Club
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$C040651
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Additional analysis (3)
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6 Breakdown of restricted funds

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Receipts from asset & investment sales Proceeds from sale of fixed assets

Sub total

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Payments [7 rs |
Gross trading payments | a eee
Refunds
of amounts fundraised [300 | [300] | ___ 1,300]
Payments relating directly to charitable activities | a | eee
dt | [
| es |es
Preparation id es|
of annual accounts] [| |
Legalcosts| | a |
Subtotal |_____300| a) |ee
Payments relating to asset and investment
movements
Purchase of investments
Sub total
Total payments ES) EE
Net receipts
/ (payments Ly Ey
Trenshen to! Gromjinte FRRETCIY [Ed] [ [EdRe] [EEEd]
Surplus /(deficit for year Fe Se
Nature and purpose of funds
The Japan Trip Fund is restricted and to enable the members aged 10 and over to be given the opportunity to make a trip to Japan and compete in a Global event. This
was a once in a lifetime oppotrunity for some of our members. The fundraising for this has been specifically related to the Trip and as a result the Restricted fund has
been created. Due to Covid-19 impact on travel, the trip was not able to go ahead at the planned time. The trip was attempted to be rescheduled but could not be.
Therefore, refunds of amounts raised were refunded and the trip cancelled with the non-refundable travel costs unable to be recovered. The charity received £2,000
compensation from total outlay of £10,750 of travel costs. The balance of the fund currently remains in restricted funds at the date of these accounts.
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APPENDIX 3 Office of the Scottish Charity Regulator

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independent examiner's report on the accounts
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Report tothe Highland Budokan Judo Club trustees/members of

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Registered charity number SCO40651
On the accounts of the Period start date Period end date
charity for the period Day Month Year Day Month Year
6 April 2024 to 5 April 2025
Set out on pages 5to9
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Respective responsibilities of The charity’s trustees are responsible for the preparation of the accounts in accordance with the trustees and examiner 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. Basis of independent My examination is carried out in accordance with Regulation 11 of the Charities Accounts examiner’s statement (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, | do not express an audit opinion on the accounts. independent examiner's In the course of my examination, no matter has come to my attention statement

which gives me reasonable cause to believe that in any material respect the requirements: e — 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

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2. to which, in my opinion, attention should be drawn in order to enable a proper
i e reached.
Signed:8 Date: 5 January 2026
Name:
Relevant professional
qualification(s) or body (if |nstitute of Chartered Accountants of Scotland
any):
Address: Morrison Accountancy Limited
32 Torbreck Road
Inverness
V2 4DF
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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