## **Athletes and Strength Gym Trading as** ## **BODYZONE GYM** ## Annual Report & Financial Statements For the period 1 September 2023 to 31 August 2024 **Registered in Scotland as a** Scottish Charitable Incorporated Organisation SC041395 ## **ATHLETES AND STRENGTH GYM** Scottish Charity no: SC041395 ## **Trustees’ Annual Report** For the Year Ended 31 August 2024 The trustees have pleasure in presenting their report together with the financial statements and the independent examiner’s report for the year ended 31 August 2024. ## **REFERENCE AND ADMINISTRATIVE INFORMATION** **Charity name:** Athletes and Strength Gym, trading as Bodyzone Gym **Charity no:** SC041395 **Address** Unit 1, Friars Workshops The Friars Jedburgh TD8 6BW ## **STRUCTURE GOVERNANCE & MANAGEMENT** ## **Constitution** The Charity is a Scottish Charitable Incorporated Organisation (SCIO). It is governed by its constitution. ## **Appointment of Trustees** The Board, which normally meets on a monthly basis, are the charity’s trustees. Membership of the Board is open to all members of the organisation. Trustees are elected at the Annual General Meeting which is normally held in January. Under the constitution, there must be a minimum of three and not more than nine elected trustees. ## **Management** The trustees are responsible for the strategic direction and governance of the Club, and together with other volunteers look after the day-to-day running of the Gym facilities. The trustees are particularly aware of their responsibilities for Health and Safety. In addition to comprehensive insurance, our volunteers carry out regular safety checks on the equipment. Page 2 OBJECTIVES AND ACTMTIES Charitable purposes: lal To improve Ih& haalth. ganeral Wall-b￿ng and fitngss of paople living in the Scotbsh Bordèrs, wthout dlstindion of sèx, sèxualty, political, religious or othèr opinlons. Ibl To prowde recreational faulilies for use by ￿￿MberS of the general public in the Scotosh Borders Mdth the oblact of Improvlng thalr condilons of IKe. Activitios Thè organlsalon prothdès a strèngth and flkness gym for puLYlc benèflt In the town of Jedburgh. Scottish Borders. to promle heallh and well-being. The premises are leased from Scottish Borders Counal. Gym m&mbers aro givan thair own kay and can train at any t'me of the day or nI￿t,. this 15 welcomed by the large number of pewe who work shrfb in the tO￿Tr. Achievement and performance Thè gym's ￿g9￿stad)IeVeMént1nthÈ last 12 Mc￿tt$ has the flxlng and replacement of the Iiilet purnp this has I￿1 lo a decrease in cost to the gyrn. The continued grovrth of our mambarshlp and gym usage, whllst k&aplng tho fo&s at tho samo rato and costs to a minirnum. The gyrn Still strives to provide a5 much mults'purp05e gym eqt4pmenl. so its members have equipment to meet their training needs and has done so by introduung smilh attachments to lh& swat rack to provldè more fvnctlonallty and a better Sts￿ng pointfor beginners. providès thè Induthon sessfons for nèw membèrs as a voluntèèr. The Induction sessions focus on the rules ofthe gym and ensuring that new members are comfortable training on thdr own (If￿ foals they are not confidènt In IlfUng and traltlrKJ by Ihernselves then they are turned away frorn a nEmber3tripl. FINANCIAL REVIEW Our main sourca of incoma contlnues to be nKJnthty feas chargod to gym mambars for Ihe use of Ihe facilitiès. The mèmbetship f* rèrnains at £O- thè training fèt of £20 is charged per Month. Receipts on the unreslricted fvnd were £15.615.00 for the year. an increase on Ihe pr8vious y8ar-Mqth an incraasa in mambership and 0lh&r local faalities dosing. Payments were £12.595.37 and included £3.195.40 for purchase of equipment and £5,126.63 spent on pramlsès repalrs Itollatl and claanlng. The yoarandad In a surplus of £3.019.63 The fvnds carried forward at Ihe year-end were £16.081.40. |Ros8rv8s Pollcy The Iruslees, policy is to maintain reserves al around 4 rTh)n1hs of nomial running costs In order to maatcommthants and to cover any unexF*Ctad oxpendibjro. Raservas at Iho end of the yearwere £2000. which is within the tsrget range. A5 Pre￿￿51Y mentioned thè potential toilet facili repair and spending of ￿ndS are being assessed prior lo each equlpm&nt purchase Page 3 ## **PLANS FOR FUTURE PERIODS** The trustees intend to continue to develop the service that the Gym provides for the benefit of people in the community, replace and add equipment as funds allow us to do. We will consistently ensure that any equipment purchased will enhance functionality and offer additional exercise options for members without eliminating existing choices. The Gym are always looking for bigger premises but will always ensure the preservation of the gym as a club before taking on any increased costs that may have detrimental affects to or closure of the gym. Approved by the trustees on 24/01/2025 and signed on their behalf by: Page 4 |||**ATHLETES**|**ATHLETES**|**AND STRENGTH GYM**|**AND STRENGTH GYM**|||||| |---|---|---|---|---|---|---|---|---|---|---| ||||Scottish Charity no: SC041395|||||||| ||**STATEMENT OF RECEIPTS AND PAYMENTS**|||||||||| ||**1**|**SEPTEMBER**||**2022 to 31 AUGUST 2023**||||||| ||||||||**2024**||_2023_|| ||||Note|**Unrestricted**|**Restricted**||**Total**||_Total_|| |**RECEIPTS**||||£|£||£|_£_||| |**Voluntary receipts**||||||||||| |Donations||||0.00|0.00||0.00||_0.00_|| |Grants||||0.00|0.00||0.00||_0.00_|| |Electricity reimbursement||||0.00|0.00||0.00|_1,000.00_||| |Key deposits||||0.00|0.00||0.00||_0.00_|| |
**Receipts from charitable**||||||||||| |**activities**||||||||||| |Gym training fees||||15,615.00|0.00|15,615.00||13.425.00||| |**Total Receipts**||||**15,615.00**|**0.00**|**15,615.00**||**13.425.00**||| |**PAYMENTS**||||||||||| |Cost of fundraising||||0.00|0.00||0.00||_0.00_|| |Cost of Charitable Activities|||
4|5,126.63|0.00|11,739.91||11,739.91||| |Governance Costs||||0.00|0.00||0.00||_0.00_|| |Equipment purchase|||5|3,195.40|0.00||4,240.70|4,240.70||| |**Total Payments**||||**12,595.37**|**0.00**|**14,592.91**||**14,592.91**||| |**Surplus/(Deficit)**|**for the**|||||||||| |**year**||||**£3,019.63**|**0.00**|**£3,019.63**||**(167.91)**||| |Notes on page 7|form an integral part of these accounts|||||||||| |||||Page 5||||||| The Notes on page 7 form an integral part of these accounts ## **ATHLETES AND STRENGTH GYM** Scottish Charity no: SC041395 ## **STATEMENT OF BALANCES** ## **1 SEPTEMBER 2023 to 31 AUGUST 2024** |**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Funds Reconciliation**
£
£
Cash at bank and in hand
13,061.77
0.00
31.8.2023
Surplus/(Deficit) for the year
£3,019.63
0.00
**TOTAL**
**£16,081.40**
**0.00**
**Bank and Cash Balances**
Bank current account 31.8.2024
£16,081.40
Cash in hand
0.00
**TOTAL**
**£16,081.40**
**Other Assets (Unrestricted**
**Fund)**
Gym Equipment (estimated value)
**30,000.00**
**Liabilities (Unrestricted Fund)**
**0.00**|**Total**
**2024**
£
13,061.77
£3,019.63
**£16,081.40**

|_Total_
_2023_
_£_
13,229.68
(167.91)
**13,061.77**| |---|---|---| |||13,061.77
_0.00_
**13,061.77**| |||| The Notes on page 8 form an integral part of these accounts. Approved by the trustees on ………………… and signed on their behalf by:- Page 6 ATHLEfES AND STRENGTH GYM Scottth ch￿ no. Sc￿}1395 Notes to the Accounts- For the Year Ended 31 August 2024 1 Ba818 of Accounting These accoun15 have been ptepaied on tIE Receipts & Paytnents bass in accoidance vlllh the Charities & Ttustae Investment Iscouandl Act 21KJ5 and Ihe char￿&S Accounts IScoU8ndl ReguLqtions 2M6 las amended). 2 Natur8 and purp￿8 of fund8 Unre5tnded lund5 are Ih05e that tnay be used at the discretHM of Ihe ttustees in furthe[5￿￿ of tho objgcts of the chanty. The truslogs maintain a single unr8stnct8d fu￿ forthg day-to-day running of the Club. R8slnct8d funds rnay onty ￿ us8d foi sp8Ctfic purpos8s. R8Stricb'ons arise wh8n sp8cifi8d by the donoror when lund5 are raised foi 5pecffic putP05e5 No gran15 were receNed dunng the year 3 Related PartyTransactlons Th8 Club's insutanc8 Oicy Inc1￿&S Ttust88 Ind8rmity Insuianc8 foi 811 its trustees. 4 Cost of Charitabb• Activili•8 Unre$trlcted Fund8 3.50188 0.00 [12.001 644.46 5.126 83 65 0.00 0.00 0.00 0.00 0.00 0.00 R¢$trltted Fund8 0.00 0.00 000 0.00 000 000 000 000 000 000 000 000 Total 2024 3.535 48 0.00 222.00 626.57 4,627 89 3&8.00 263.03 20.00 36.00 305.64 0.00 327.60 rotai 2023 3.535 48 Rent for Gym premises Council tax and wat8r iat8s Electrioty Insurance Pretnise5 tnaintenance. C￿an￿g Equipment iepairslupkeep stationery. printing. postage Licencgs. sut>scnpt￿s Adtnin fee5 Voluntoer ck>thing Volunteer training New Key cards 222.00 626.57 4.627 89 388.00 263.03 20 36 305.64 o.oo 327.60 0.00 11739.91 11 739.91 t￿¢ hiet¢¥fauttthil tolisthrably IDwei UltheWtEd- ￿e[trICal ￿OI￿eerduE Apnl ￿25 5 Purchue of Equipment Equiprnent W85 puichas8d at 8 totsl cost of £3.196.4012Q23- £4.240.701. Page 7 ## **INDEPENDENT EXAMINER’S REPORT** For the Year Ended 31 August 2024 ## **Independent Examiner’s Report to the Trustees of Athletes and Strength Gym** I report on the financial statements of the charity for the year ended 31 August 2024, which are set out on pages 1 to 7. ## **Respective responsibilities of Trustees and Examiner** The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity’s trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section (44)(1)(c) of the 2005 Act and to state whether particular matters have come to my attention. ## **Basis of Independent Examiner’s Statement** My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. 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 view given by the accounts. ## **Independent Examiner’s Statement** In connection with 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 Regulations, and - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 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. ## Name Page 8 ## **Independent Examiner’s Report** I report on the accounts of the charity **Bodyzone** for the year **2023-2024** ## **Respective responsibilities of trustees and examiner** The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: - examine the accounts as required under section 44(1) (c) of the Act. - to state whether particular matters have come to my attention. ## **Basis** of **independent examiner's report** My examination was carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In the course of my examination, no matter has come to my attention 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, comply with Regulation 8 of the 2006 Accounts Regulations and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met - Or, to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.