2024-09-30-accounts

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APPENDIX 3

Office of the Scottish Charity Regulator

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Independent examiner’s report on the accounts vz
Report to the Charity name
trustees/members of Castle Semple Rowing Club
Registered charity SC04113
number
On the accounts of the Period start date Period end date
charity for the period Day Month Year Day Month Year
01 10 2023 to 30 09 2024
Set out on pages One haranciaciionslu itiona soarts)
Respective the charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner 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
examiner’s statement 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, | do not express an audit opinion on the accounts
Independent examiner's |r, the course of my examination, no matter has come to my attention
statement
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
ts to be reached
Signed: Date: 10); 12.2024
Name:
Relevant professional
qualification(s) or body F.C...
(if any):
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“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

$C041133

$

APPENDIX 2

CASTLE SEMPLE ROWING CLUB

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Receipts and payments accounts
For eae le ]
Section A Statement of receipts and payments
Unrestricted 400 Club Building Other Total funds Total funds last
funds Fund current period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
16507] | 16,597
lleamtonow| a |
Receipts from fundraising activities P| |
Sundry 3,351 3,351 1,107
RacefeesTransfer | 881. | [2.338] |
from Main and 100 Club | tid ae jie id -
100 Club At P|| | | 9s | 1,104
Subtotal] 30.424] [_ 993] 31417] [25,666
A2 Receipts from asset &
Proceedsinvestment fromsalessale of fixed assets_ ; : a
[Proceeds trom sale of investments |
A2 Sub total|_—-|
A3 Payments
Building - Electricity Tas | [2.452 | 3,176
Equipment - Insurance 3,058 | __—i3, 058 | 2,886
Equipment Purchase & maintenance ; 4425 | | 4,425 | 17,016
Administration - Scottish Rowing / gs | (ass | 470
|
a
A ||[25
aAg ed een|a
Sub total[ 13.138] CAC) |ETD
A4 Payments relating to asset and
Purchasesinvestment oftedassesmovements Td
ofinvesmens
Purchase
Aa Sub total[|
Tota! payments [13.88][J]
Surplus / (deficit) for year
17,285 18,278
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	APPENDIX	2	CASTLE SEMPLE ROWING CLUB	CASTLE SEMPLE ROWING CLUB	CASTLE SEMPLE ROWING CLUB	CASTLE SEMPLE ROWING CLUB	CASTLE SEMPLE ROWING CLUB	CASTLE SEMPLE ROWING CLUB	CASTLE SEMPLE ROWING CLUB									$C041133	$C041133	$C041133
Section B Statement			of	balances
								Unrestricted funds			100Club		Building		Fund		Other		TOA Cure: period		rSeiiae period
								to	nearest £	to nearest £			to nearest			£	to nearest £		to nearest £		to	nearest	£
B1	Cashfunds		ash and bank bal at ste Cash and bank balances at start ofyear lus / (deficit) Surplus/ (deficit) shown on receipts and payments account					:	28,100 17,285	L_ -	9,403 993			;	4,380 .				41,883 a, 18,278		_	47,366 an (5,483)
			Cashand		andbankbalancesatendofyear					45,386		10,396			4,380								0,161
			(Agree		balances with receipts and payments
			account(s)
													Fund		to	which	asset belongs	Market valuation			Last year
						=
																			to nearest £		to	nearest	£
—																			—
				SP.		$$ $$$ ]						Ht ]							+					: :
																	Total
						~ Details					Fund towhichasset	assetbelongs					Cost (ifavailable)	Gurrentvane (IF available)			Last year
																	to nearest £		to nearest £		to	nearest	£
B3	Otherassets		—_——
						Details							Fund		to	which	liability relates		Amount due		Last year
																			to nearest £		to	nearest	£
B4	Liabilities
			=			—E	es												—————
						a , eta							Fund		towhich	which	liability relates		Amountdue (estimate)		Last year			,
																			to nearest £		to	nearest	£
eee”					eee eee sonia							— —
																	Total
Signed by one ortwo trustees on behalf of all the trustees							Signature						PrintName	Name							Date of lela approval
																			—	11 —, 10.12.24
																		$$$			fp

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)SCR Sep 2023 / Statement of balances

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December 200

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