2025-09-30-accounts

North Ayrshire Amateur Swimming Club SC042539

Annual Financial Statements Year Ended 30 September 2025

Financial Statements for Year ended 30 September 2024

North Ayrshire Amateur Swimming Club

Trustees

Independent Examiner

27 Vernon Street Saltcoats KA21 5HE

Charity Reference Number

SC042539

Administrative Address

C/o 29 The Grange Perceton Irvine North Ayrshire KA11 2EU

Financial Statements For year ended 30 September 2024

North Ayrshire Amateur Swimming Club

Contents	Page
Report of the Trustees	1-3
Statement of Receipts and Payments	4
Statements of Balances	5
Notes to the accounts	6
Report of the Independent Examiners	7

Financial Statements For year ended 30 September 2024

North Ayrshire Amateur Swimming Club

Trustee Annual Report

Objectives and activities

The club’s purpose is to:

Advance public participation in swimming by promoting and managing the knowledge and practice of swimming.

To promote the benefits of physical activity and its associated benefits through swimming development, teaching and coaching of swimming.

North Ayrshire Amateur Swimming Club is a competitive swimming club and currently has swimmers who would be competing at British and Scottish level. We, also, have children taking part in the National Youth and Junior Academies (Scottish Swimming). The Artistic Swimming Team have been competing at Novice level and National level. The Masters swimmers compete at District and National Level.

Our vision is to develop swimmers with the skills to achieve the best they can, from the younger swimmers who have just completed the Learn to Swim program to adult swimmers whose main aim is to keep fit and socialise with peers.

Structure, governance and management

North Ayrshire Amateur Swimming Club has a Constitution which is reviewed annually to incorporate any approved amendments from Scottish Swimming and our elected committee. The Club is administered in accordance with its constitution, please contact the club President for a copy.

Trustee recruitment and appointment

Trustees of the charity are the appointed executive members made up of the President, Vice President, Secretary and Treasurer. These posts come up for election every year at our AGM and individuals are drawn from our existing committee and membership base.

There was no change to our paid coaching staff during the year. We continue to recruit volunteers for various roles within the club from poolside helper to technical officials without which we would be unable to operate.

4

Financial Statements For year ended 30 September 2024

North Ayrshire Amateur Swimming Club

Financial review

The Financial Statements are laid out in pages 4 - 6 reporting a profit of £8493

The rise in pool hire costs have been, in the main, been covered with the rise in squad fees which were implemented last year. However, savings have been made with the enforced reduction in pool hire hours due to Auchenharvie Leisure Centre being unvailable after storm damage in January 2024.The squad retention has been good, nonetheless membership numbers have never reached the forecasted figures of 200 athletes. This has an impact on the income for the club. Steady progress in gaining new members through the Club Ready and Learn to Swim programmes run by North Ayrshire Leisure has been made, particularly through the good realtionships built by our Head and Assistant Head Coaches.

We continue to seek out grant and fund-raising opportunities to cover costs within the club such as equipment, kit, and other pool hire., having being successful in gaining Cash For Kids funding and sponsorship from various companies.

We have had another great day completing the Kilt Walk raising just over £5,000 and received other grants, sponsorship and fundraising of a further £5,000. Every effort by the whole club should be focused on fund-raising as it is a very valuable source of income.

We have hada full competition calendar this year and managed to host 3 successful home meets. In line with all other clubs in Scotland we have increased our entry fees which was essential given the rising cost of pool hire. An additional meet has been added for the next financial year in memory of yy HE: Who was a founding member of the club and who has hada lasting impact on swimming across Scotland. These events are the club's main source of fundraising and we encourage every member and their families to get involved, in whatever way you can, to help with the running of them.

Pool hire costs have increased and was covered by the increased to Squad fees, hours were reduced and hopefully over the next year with Auchenharvie being reopened, more swimmers can be attracted to the club as hours are avilable and the pool time is less congested.

As we continue to operate in a difficult financial environment some difficult decisions may have to be made to ensure the financial sustainability and stability for our club. If pool hire costs increase, there may have to be further Squad Fee increases and pool hire efficiency will have to be monitored closely. Membership Fees are increasing due to the levels charged by Scottish Swimming and the West District.

5

Financial Statements For year ended 30 September 2024

North Ayrshire Amateur Swimming Club

Future plans

As a club we need to increase our membership of young swimmers, however, also, retain our older swimmers encouraging them to join the Youth Squad as they move away from competitive swimming, to secure the future of our club. This only happens with the hard work of our swimmers, coaches, volunteers and full support of all parents.

Every club within the UK has seen unprecedented increase in fees due to pool heating cost. We are fortunate to continue operating as several clubs have folded due to pool closures and large increase in costs. If we want to reduce and control future membership cost increases, we need to diversify our income through fundraising. This requires time and effort and cannot be done by one person; we need to look at a number of parents working to share the workload and assist in grant applications and fundraising events throughout the year.

Date

6

Statement of Receipts and Payments

Receipts Note Donations 1 Grants 2 Receipts from Fundraising activities 3 Gross Trading Receipts 4 Gross receipts from charitable activities 5 Total Receipts Payments Expenses from fundraising activities Gross trading payments 6 Direct payments for charitable activities 7 Total Payments Surplus for the year	Unrestricted Funds Restricted Funds Total Funds 2025 £ £ £ 24,046 - 24,046 600 - 600 17,000 - 17,000 128,651 128,651 32,248 - 32,248 202,544 - 202,544 - - - 168,641 1,160 169,801 24,336 - 24,336	Total Funds 2024 £ 11,181 8,770 6,626 98,855 32,594
		158,026
		1,550 129,637 33,457
	192,977 1,160 194,137	164,644
	9,567 (1,160) 8,407	(6,618)

Statement of Balances

Cash Funds Opening cash and bank balances Surplus from Receipts and Payments Accounts Closing cash and bank balances	Unrestricted Funds Restricted Funds Total Funds 2025 14,758 1,160 15,918 9,567 (1,160) 8,407 24,325 - 24,325	Total Funds 2024 22,531 (6,613)
		15,918

Approved by the Trustees and signed on their behalf

Notes to the Accounts

1 Donations Membership Fees 50/50 Subscriptions Other 2 Grants & Sponsors Scottish Swimming grant Cash for Kids Tesco tokens Other 3 Fundraising income Kiltwalk Other 4 Gross Trading Receipts Squad Fees Gala Fees Shop	Unrestricted Funds Restricted Funds Total Funds 2025 22,210 - 22,210 1,836 - 1,836 - - 24,046 - 24,046 600 - 600 600 - 600 5,183 - 5,183 11,817 - 11,817 17,000 - 17,000 95,102 - 95,102 31,598 - 31,598 - - -	Total Funds 2024 9,827 1,263 91
		11,181
		5,000 1,400 500 1,870
		8,770
		5,213 1,413
		6,626
		60,051 32,935 172

Gala Refunds 1,951 - 1,951 Gift Aid - - - 128,651 - 128,651 5 Gross Receipts from Other Charitable Activities Training Camp contributions 29,113 - 29,113 Day out contributions 3,135 3,135 32,248 - 32,248 6 Gross trading payments Pool Hire and land training 49,139 - 49,139 Coaches Salaries and expenses 65,559 - 65,559 Gala Entries and expenses 13,836 - 13,836 Membership fees 14,020 - 14,020 Event costs 8,928 - 8,928 Training and development 680 - 680 Postage and stationery 2,220 - 2,220 General Expenses 6,128 - 6,128 Team Unify Fees 5,799 - 5,799 Insurance - - - Swim Equipment 832 1,160 1,992 Home gala costs - - - Shop 1,500 - 1,500 168,641 1,160 169,801 7 Direct payments for charitable activities Training Camp costs 24,336 - 24,336 24,336 - 24,336	1,559 4,138
	98,855
	32,594 -
	32,594
	37,275 55,195 10,005 - 8,610 740 -
	1,557
	3,160
	428
	135
	12,532
	-
	129,637
	33,457
	33,457

Overseas camp

Independent Examiner's Report to the Trustees of North Ayrshire Amateur Swimming Club

The charity's trustee are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees 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.

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 terms 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 view given by the accounts.

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:

2. to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and

3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met, or

4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.