## **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:
- 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.