REGISTERED CHARITY NUMBER: SC043190
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 202S
FOR
HAMILTON GYMNASTICS CLUB SCIO
McDaid & Partners
Chartered Accountants
Statutory Auditors
Stanley House
69171 Hamilton Road
Motherwell
Lanarkshire
MLI 3DG

HAMILTON GYMNASTICS CLUB SCIO
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page
Report of the Trustees
Report of the Independent Auditors
Statement of Finan¢ig1 Aetivities
Balance Sheet
io
Cash Flow Statement
Notes to the Cash Flow Statement
12
Notes to the Financial Ststements
13 to 21
Detailed Ststement of FinAncial Activities
22 to 23

HAMILTON GYMNASTICS CLUB SCIO
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements of the charity for the year ended 31 March 2025. The
financial statements have been prepared in accordance with the accounting policies set out in note I to the accounts and
comply with the charity's trust deed, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts
(Scotland) Regulations 2006 (as amended) and A¢¢ounting and Reporting by Charities: Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS 102)."
Hamilton Gymnastics SCIO (SC043190)
OBJECTIVES AND ACTIVITIES
Objectives and aims
The primary objective of the organisation is to promote the amateur sport of gymnastics in Hamilion and the surrounding
area and the advancement of public participation in sport.
SignificAnt activitie$
We offer the following disciplines in gymnastics:
Recreational. pre-school. women's and men's artistic, acro, tumble, freestyle, display. disability and floor and vault
competition gymnastics.
We operated from 2 centres. These were Units 3-10 Blantyre and Eddlewood Sports Barn.
Our Young leader training programme is going well and is ensuring we have constsnt stream of new and keen coaches.
Young volunteers are offered their UKCC level qualification and volunteer to assist with increasing class demand.
We now have 10 employed staff and a part time caretaker. The Modern Apprenticeship options have ¢hanged so we have
been able to offer this opportunity.
We put our coaches and older gymnast5 through further qualifications and training to ensure our members are trained to the
highest of standards.
ACHIEVEMENTS AND PERFORMANCE
Charitable Activities
The focus of the organisation is to develop and implement a programme which brings gymnastics to the heart of the
community in an effort to engage young people in the pursuit of healthy sporting physical activities.
Fundraising activities
The members of the charity atTange ￿ndraising activities to further promote the club and a5SiSt financially with the ongoing
running costs of the charity.
The main fundraising event is held at the annual inhouse competitions and Invitational ¢ompetitions.
Internal and externAI factors
The organi5ation has historically used external coaches but the trustees have identifIed this as a potential risk to the
organisation. We have increased our number of employed ¢oa¢hes over the last few years and also taken on another modern
apprentice to ty and alleviate this risk. We have also increased our young leader training programme to ensure we have a
continuous stream of new coaches allowing us to ensure we have a strong and motivated team.
FINANCIAL REVIEW
PrineipAI funding sources
The main funding for Hamilton Gymnastics Club is from Glub fees and fundraising events.
Page I

HAMILTON GYMNASTICS CLUB SCIO
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
FINANCIAL REVIEW
Reserves policy
The organisation had a deficit of £75,574 (2024 £82.118 surplus) for the year and at the financial year end held
unrestricted funds of £477,601 (2024 £553,175). The board consider the general fund balance will enable the continuation
of the activities of the programme for the forthcoming year and support expansion plans.
The reserves of the charity are as described in the accounting policies. It is the policy of the charity to build up unrestricted
funds equated to approximately 3 months unrestricted expenditure to provide enough resources to meet ongoing projects
and closure costs if required.
FUTURE PLANS
The organisation in the year 25126 aim to increase revenue, educate our coaches and strive towards more National
representation at competition.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Hamilton Gymnastics Club is a Scottish Charitable Organisation and is governed by their constitution.
Charity constitution
The constitution was amended in 2019 to allow for trustees to be employed members of staff within the organisation.
Payments to trustees can be made as long as it is in the best interest of the charity to do 50 and less than half the total
number of trustees are paid.
Recruitment and appointment of new trustees
The club board are appointed and re-appoinled by the members at the annual general meeting ea¢h year.
Organisational structure
The organisation is managed and controlled by a board of trustees which must contain a minimum of 3 and a maximum of 8
members.
The organisation also has members. and membership is open the anyone over the age of 16 who has an active role within
gymnastics. Members have the right to attend members meetings and appoint people to serve on the board.
Decision making
The day to day running of the organisation is undertaken by Se¢r¢tary Ruth Gibson and Twstee Wendy Lu¢&s with the
Board of Trustees being the overall decision makers.
Induction and training of new trustees
Board members undertake basic training to ensure they are aware of the legal obligations of charity law. Prior to their
invitations to take up their posts they are already aware of the practical work undertaken by the charity.
Key management remuneration
Salaries of key personnel are decided and approved at board level. They review annual Salaries of similar position5 of other
organisations and decide on appropriate level based on this r¢view.
Wider network
Hamilton Gymnastics Club is independent and has no affiliation with any other charity, however they do adhere to the
pwti¢es and policies set out by Scottish Gymnastics.
Related parties
The charity has no known related parties.
Page 2

HAMILTON GYMNASTICS CLUB SCIO
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMEIYT
Risk management
The trustees have a duty to identify and ￿VIeW the risks to which the charity is exposed and to ensure appropriate controls
are in place to provide reasonable assurance against fraud and etror. They do this through maintaining and updating a risk
register.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SC043190
Auditors
McDaid & Partners
Chartered Accountants
Statutory Auditors
Stsnley House
69171 Hamilknn Road
Motherwell
Lanarkshire
MLI 3DG
Page 3

HAMILTON CYMNASTICS CLUB SCIO
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustee5 of Hamilton Gymnastics are r¢spoT]sible for preparing the Report of the Trustees and the financial statements in
accordance with applicable law and Unifrd Kingdom Accounling Standards (United Kingdom Generally A￿epted
Accountin8 Practice).
Charity law requires the trustees to prepare financia] statements for each fInancial year which givc a true and fair view of
the state of affairs of the charitable organisation and income and expenditure, of the charitable organisation for that period.
In preparing those financial statements, the trustees are required to
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charity SORP.
make judgements and estirnates that are reasonable and prudent-
stsle whether applicable accounting standards have been followed, subject to any rnaterial departures disclosed
and explained in the financial stalemcnts.
prepare the financial slatements on the going concern basis unl¢ss it is inappropriate to presume that lh¢ ¢harity
will continue in business.
The trustees are responsible for keeping proper 8ccounting records which disclose with reasonable a¢¢ura¢y at any ttme th¢
financial posilion of the charitable organisalion and to enable them to ensur¢ that the financial statements comply with all
governing bodies. They are also r¢sponsibl¢ ft)r Safeguarding the assets of the charitable organisation and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularilies.
Approved by order of the board of trustees on ............ .. ....
- and signed on its behalf by:
Page 4

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
HAMILTON GYMNASTICS CLUB SCIO
Opinion
We have audited the financial statements of Hamilton Gymnastics Club SCIO (the '¢harity') for the year ended
31 March 2025 which comprise the Statement of Financial Activities. the Balance Sheet, the Cash Flow Statement and
notes to the finan¢ial statements, including a summary of significant accounting policies. The financial reporting framework
that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
In our opinion the financial statements-
give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and
application of resources, for the year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and
have been prepared in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005
and Regulation 8 of the Charities Account5 (Scotland) Regulations 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our
responsibilities under those standards are further de5¢ribed in the Auditors, responsibilities for the audit of the financial
statements se¢tion of our report. We are independent of the charity in accordance with the ethical requirement5 that are
relevant to our audit of the financial statements in the UK, including the FRC'S Ethi¢al Standard. and we have fulfilled our
other ethical responsibilities in a¢cordance with these requirements. We believe that the audit evidence we have obtained
is sufFi¢ient and appropriate to provide a basis for our opinion.
Conclusions relating to going coneern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the
prepardtion of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions
that, individually or collectively. may cast significant doubt on the charity's ability to continue as a going concern for a
period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant
sections of this report.
Other information
The trustees are responsible for the other inforniation. The other inforniation wmprise5 the inforniation included in the
Annual Report. other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly
stated in our report, we do not expres5 any form of assurdnce conclusion thereon.
In connection with our audit of the financial statements. our responsibility is to read the other information and, in doing so,
consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in
the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material
misstalements, we are required to detem)ine whether this gives rise to a material misstatement in the financial statements
themselves. If, based on the work we have perfomed. we conclude that there is a material mi5Statement of this other
information, we are required to report that fact. We have nothing to report in this regard.
Page 5

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
HAMILTOIN GYMNASTICS CLUB SCIO
Matters on whieh we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the
audit. we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respe¢t of the following matters where the Charities and Trustees Investment (Scotland) Act
2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion..
adequate and proper a¢¢ounting records have not been kept or returns adequate for our audit have not been received
from branches not visited by us- or
the financial statements are not in agreement with the ac¢ounting records and returns. or
certain disclosures of trustees, remuneration specified by law are not made. or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Ststement of Trustees, Responsibilities, the trustees are responsible for the p￿paration of the
financial statements whi¢h give a true and fair view, and for such intemal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements. the trustees are responsible for assessing the charity's ability to continue as a going
concem, disclosing, as applicable, matters related to going concern and using the going Concern basis of accounting unless
the trustees either intend to liquidate the charity or to cease operations. or have no realistic altemative but to do so.
Page 6

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
HAMILTON CYMNASTICS CLUB SCIO
Our responsibilities for the audit of the financial statements
We have been appointed as auditors under Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and
report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material
misstatement, whether due to fraud or error. and to issue an audilor's report that includes our opinion. Reasonable assurance
with ISAs(UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and
are considered material if, individually or in the aggregate, they could reasonable be expected to influence the economic
decisions of users taken on the basis of these financial statements.
Irregularities, ineluding fraud, are instances of non compliance with laws and regulations. We design procedures in line with
our responsibilities, outlined &bove, to detect material misstatements in respect of irregularities, including fraud. The extent
to which our procedures are Capable of detecting irregularities, including fraud is detailed below.
evaluates the appropriateness of accounting policies used and reasonableness of accounting estimates.
obtains an understanding of intemal control relevant to the audit in order to design audit procedures that are
appropriate in the Circumstances.
conclude on the appropriateness of the trustee's use of the going ¢on¢ern basis of accounting and,based on the
audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast
significant doubt on ihe entity's ability to continue as a going concern.
identify and assess the risks of material misstatement of the entity's finan¢ial statements, whether due to fraud or
error, designs and performs audit procedures responsive to those risks, and obtains audit evidence that is sufficient
and appropriate to provide a basis for the auditor's opinion.
obtain an understanding of the legal and regulatory frameworks that are applicable to the entity and design audit
pro¢edures that are appropriate in the circumstances.
design and implement audit pmcedures to identify non - compliance with the direct and indirect laws and
regulations specific to the nature of the entity.
enquires of management in relation to their assessment of the susceptibility of the finan¢ial statements to material
misstatement or their knowledge of any actual, suspected, or alleged fraud.
there is a presumed significant risk associated with income recognition therefore appropriate audit procedures are
designed and implemented to obtain appropriate audit evidence tr) support the auditor's opinion.
there is a presumed Significant risk associated with management override therefore appropriate audit procedures
are designed and implemented to obtain appropriate audit evidence to 5UPPQrt the auditor's opinion.
design and implement audit procedures to identify related parties, unusual or unexpected transactions that are
appropriate in the circumstances and obtain appropriate audit evidence to support the auditor's opinion and
disclosures within the financial statements.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting
Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent
Auditors.
Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
HAMILTON GYMNASTICS CLiiB SCIO
Use of our report
This report is made solely to the charity's trustees, a5 a bodyy in accordance wilh Regulation l O of the Charities Accounts
(Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the chariws trustees those
matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent perniitted by
law, we do not accept or assume responsibility to anyone other than th¢ Charity and the charity's trustees as a body, for our
audit work. for this report. or for thc opinions we have formed.
Page 8

HAMILTOIY GYMNASTICS CLUB SCIO
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
31.3.25
Total
funds
31.3.24
Total
funds
Unrestricted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
123,249
Charitable activitÉes
Gymnastics ¢lub
673,362
673.362
664.950
Other trading activities
Investment income
Other income
35,040
1,601
35,040
1.601
29,967
1.668
1.343
Total
710.003
710,003
821.177
EXPENDITURE ON
Charitable activities
Gymnastics club
785,577
785.577
739.059
NET INCOMEI(EXPENDITURE)
(75,574)
(75,574)
82,118
RECONCILIATION OF FUNDS
Total funds brought fonvard
553.175
553,175
471,057
TOTAL FUNDS CARRIED FORWARD
477.601
477,601
553,175
The note5 form part of these financial statements
Page 9

HAMILTON GYMNASTICS CLUB SCIO
BALANCE SHEET
31 MARCH 2025
31.3.25
Total
runds
31.3.24
Total
funds
Unrestricted
funds
Restri¢t¢d
fjjnds
Notes
FIXED ASSETS
Tangible assets
320,674
320.674
369,404
CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand
12
13
291
10,126
171.346
291
10.126
171,346
1,713
6,682
194.689
181,763
181,763
203.084
CREDITORS
Amounts falling due within one year
14
(24,836}
(24,836)
(19.313)
NET CURRENf ASSETS
156 927
156 927
183 771
TOTAL ASSETS LESS CURRENT
LIABILITIES
477,601
477,601
553,175
NET ASSETS
477,601
477,601
553 175
FUNDS
Unrestricted funds
15
477 601
553 175
TOTAL FUNDS
477 601
553 175
The financial statements were approv¢d by the Board of Trustees and authorised for issue on
and were signed on its behalf by:
The notes forni part of these financial statements
Page 10

HAMILTON GYMNASTICS CLUB SCIO
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
31.3.25
31.3.24
Notes
Cash flows from opergting activities
Cash generated from operations
18.805)
240,975
Net cash (used in)Iprovided by operating activities
18,805)
240 975
Cash flows from investing activities
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
(6,139)
(229,456)
3,100
1,668
Net cash used in investing activities
224,688)
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
(23,343)
16,287
194 689
178,402
Cash and cash equivalents at the end of the
reporting period
171,346
194,689
The notes fomi part of these financial statements
Pagell

HAMILTON GYMNASTICS CLUB SCIO
NOTES TO THE CASH FLOW STA TEMENT
FOR THE YEAR ENDED 31 MARCH 2025
RECONCILIATION OF NET (EXPENDITURE)IINCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
31.3.25
31.3.24
Net (expenditure)lincome for the reporting period (as per the Statement
of Financial Activities)
Adjustments for:
Depreciation charges
Profit on disposal of fixed assets
Interest received
Decrease in stocks
(In¢￿aSe)IdecreaSC in debtors
Increasel(decrease) in creditors
(75,574)
82.118
54.869
45,554
(1.343)
(1,668)
1,003
130.958
15,647)
(1,601)
1.422
(3,444)
Net cash (used in)Iprovided by operations
18,805)
240.975
AIYALYSIS OF CHANGES IN NET FUNDS
At 1.4.24
Cash flow
At 31.3.25
Net eash
Cash at bank and in hand
194,689
23,343)
171.346
194,689
171,346
Total
194,689
23,343
171.346
The notes form part of these financial statements
Page 12

HAMILTON GYMNASTICS CLUB SCIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES
Basis of preparing the finaneial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing iheir accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting
Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities and
Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost
Convention, as modified by the revaluation of certain assets.
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going
concern.
Income
All income is re¢ognised in the Statement of Financial Activities once the charity has entitlement to the funds. it is
probable that the income will be received and the amount can be measured reliably.The following sp¢¢ifi¢ policie5
are applied to particular categories of in¢ome-.
Income received by way of grants, donations and fees are included in fiill in the statement of financial activities
when receivable. Grants, where entitlement is not conditional on the delivery of a specific perforniancc by the
charity, are recognised when the charity becomes unconditionally entitled to the grant.
Income is only deferred when..
The donor specifies that the grant or donation must only be used in future a¢¢ounting period5- or
The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Investment income is included when receivable.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity
to that expenditure. it is probable that a transfer of economic benefits will be required in settlement and the amount
of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified
under headings that aggregate all cost related to the category. Where ¢osts cannot be directly attributed to particular
headings they have been allocated to activities on a basis ¢onsistent with the use of resource5.
Allocation and apportionment of costs
Charitable activities expenditure comprises those costs incurred by the Gharity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of
an indirect nature necessary to support them. All costs whether to support the charity or to directly assist can be
regarded as a result of the organisations charitable activities.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the
harity and include the audit fees and costs linked to the strategic managem¢nt of the charity.
TAngible fixed 4$5¢ts
Deprecialion is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property
Equipment
IO% oncost
IO% on cost
Page 13
continued..

HAMILTON GYMNASTICS CLUB SCIO
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES- continued
Stocks
Stocks are valued at the lower of cost and nel reali5able value. after making due allowance for obsolete and slow
moving items.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension Costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme
are charged to the Statement of Financial Activities in the period to which they relate.
Finaneial instruments
Trade debtors
Trade debtors are amounts due from customers for goods or services perfornied in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost
using the effective interest method, less provision for impairnient. A provision for the impainnent of trade debtors is
established when there is objective evidence that the company will not be able to collect all amounts due according
to the original ternis of the receivables.
Trade Creditors
Trade creditors are amounts due to suppliers for goods or servi¢es obtained in the ordinary course of busine5S.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised ¢ost using
the effective interest method. Accounts payable are Glassified as current liabilities if the company does not have an
unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months
after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the
reporting date, they are presented as non-current liabilities.
Cash
Cash and cash equivalents are basic finan¢ial assets and include cash on hand, deposits held at call with banks.
other short-tern] liquid investments and bank overdrafts. Bank overdrafts are shown within borrowings in current
liabilities.
OperAting leAsing commitments
Rentals paid under operating leases are charged to the 5tat¢m¢nt of financial activities on a straight line basis over
the period of the lease.
Government grants
Government grants are eligible for recognition within the financial stat¢m¢nts once they become receivable.
Page 14
ontinued...

HAMILTON GYMNASTICS CLUB SCIO
NOTES TO THE FINANCIAL STATEMENTS - ¢ontinued
FOR THE YEAR ENDED 31 MARCH 2025
DONATIONS AND LEGACIES
31.3.25
31.3.24
Grants
123.249
Grants received, included in the above. are as follows-
31.3.25
31.3.24
Sport Scotland
SSE Grant
107.070
123,249
OTHER TRADING ACTIVITIES
31.3.25
31.3.24
Fundraising events
29,967
INVESTMENT INCOME
31.3.25
31.3.24
Deposit account interest
1,601
1.668
INCOME FROM CHARITABLE ACTIVITIES
31.3.25
31.3.24
Activity
Gymnastics club
Fees & event income
673,362
664,950
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 7)
Direct
Costs
Totsls
Gymnastics club
776 625
785,577
Page 15
continued...

HAMILTON GYMNASTICS CLUB SCIO
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
SUPPORT COSTS
Govemance
costs
Gymnastics club
8,952
TRUSTEES, REMUNERATION AND BENEFITS
31.3.25
31.3.24
Trustees, salaries
Trustees, social security
Trustees, pension contributions to money purchase schemes
68,000
6,874
1,666
53,500
4,873
1.231
76,540
The organisations constitution was atnended in 2019 to allow trustees to become employed members of staff if they
act in a¢¢ordance with the charity's best interest.
During the year two trustees received payments in respect of coaching services to the charity.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 Mar¢h 2025 nor for the year ended 31 March 2024.
STAFF COSTS
31.3.25
31.3.24
Wages and salaries
Social security costs
Other pension costs
275,110
18,998
6,225
240,763
13,703
5,173
300 333
259.639
The average monthly number of employees during the year was as follows:
31.3.25
31.3.24
li
Wages
No employees received emoluments in excess of £60.000.
Page 16
continued...

HAMILTON GYMNASTICS CLUB SCIO
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
io.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
Restricted
funds
Totsl
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
123,249
123.249
ChirKtable activities
Gymnastics club
664,950
664.950
Other trading activities
Investment income
Other income
29,967
1,668
1.343
29,967
1.668
Total
821.177
821 177
EXPENDITURE ON
Charitable Activities
Gymnastics club
739,059
739,059
NET INCOME
82,118
82.118
RECONCILIATION OF FUNDS
Total funds brought forward
471,057
471,057
TOTAL FUNDS CARRIED FORWARD
553,175
553.175
ii.
TANGIBLE FIXED ASSETS
Improvements
to
property
Freehold
property
Equipment
Totals
COST
At l April 2024
Additions
40,000
161,340
3,805
494.022
2.334
695,362
6.139
At 31 March 2025
40,000
165.145
496.356
701,501
DEPRECIATION
At l April 2024
Charge for year
60,942
16.166
265,016
38.703
325.958
54.869
At 31 March 2025
77,108
303.719
380.827
NET BOOK VALUE
At 31 March 2025
88,037
192,637
320,674
At 31 March 2024
40.000
100.398
229,006
369,404
Page 17
continued..

HAMILTON GYMNASTICS CLUB SCIO
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
ii.
TANGIBLE FIXED ASSETS- continued
The freehold property has been restated to the market value as provided by Soulh Lanarkshire Council at the date of
purchase in 2012. The trustees believe the market value at the year ended 31 March 2025 was of a similar value.
12.
STOCKS
31.3.25
31.3.24
Stocks
291
1.713
13.
DEBTORS: AMOUIYTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Trade debtors
Other debtors
Prepayments and accrued income
5,426
704
3,996
5,923
309
450
10,126
6,682
14.
CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Trade creditors
Other creditors
8.775
16,061
6,361
12.952
24.836
19.313
15.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.25
At 1.4.24
Unrestricted funds
General fund
Fixed a55ets
553.175
(64,867)
10.707)
488.308
10.707)
553.175
477.601
TOTAL FUNDS
553.175
75,574)
477.601
Page 18
continued.

HAMILTON GYMNASTICS CLUB SCIO
NOTES TO THE FINANCIAL STATEMEIYTS- continued
FOR THE YEAR ENDED 31 MARCH 2025
15.
MOVEMENT IN FUNDS- continued
Net movement in fund5, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
Fixed assets
710,003
(774.870)
10,707)
(64,867}
10,707)
710.003
785.577
TOTAL FUNDS
710 003
785 577)
75,574)
Comparatives for movement in funds
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestri¢ted fund5
General fund
Fixed assets
471.057
(.19.598)
101,716
451,459
101716
471.057
82.118
553.175
TOTAL FUNDS
471.057
82.118
553.175
Comparative net movement in funds, included in the above are as follows-
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
Fixed assets
714,107
107.070
(733,705)
(19,598)
101,716
821,177
739.059
82.118
TOTAL FUNDS
821,177
739.059)
82,118
Page 19
continued...

HAMILTON GYMNASTICS CLUB SCIO
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2025
15.
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
At
31.3.25
At 1.4.23
Unrestricted fund$
General fund
Fixed assets
471,057
(84,465)
91.009
386,592
91,009
471,057
6,544
477,601
TOTAL FUNDS
471,057
6.544
477.601
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as
follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
Fixed assets
1,424.110
107,070
(1.508,575)
16.061)
(84,465)
91.009
1531,180
(1,524,636
6.544
TOTAL FUNDS
1531,180
(1,524,636
6,544
During the year 2024 grant funding of £107,070 was received in relation to a large capital project. This funding
has been classed as a fixed asset fund and future depreciation charge will be released against this fund.
All other income received in the period was unrestricted and released as such.
16.
CONTINGENT LIABILITIES
There 15 an ongoing review of Giftaid re¢¢ived by the organisation. whereby a claw back of income received is
likely. The amount at this time, 15 unknown.
Page 20
continued...

HAMILTON GYMNASTICS CLUB SCIO
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
17.
OTHER FINANCIAL COMMITMENTS
The organisation has future operating lease commitments of £1,553,124 (2024 £1.558,920)
18.
RELATED PARTY DISCLOSURES
W Lucas is a member of Hamilton Sports Council there were no transaction5 in the current or prior year.
Page 21

HAMILTON GYMNASTICS CLUB SCIO
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR EIYDED 31 MARCH 2025
31.3.25
31.3.24
INCOME AND ENDOWMENTS
Donations And legacies
Grants
123,249
Other trading activitie5
Fundraising events
35,040
29,967
Investment income
Deposit account interest
1,601
1,668
Charitable activities
Fees & event income
673,362
664.950
Other income
Gain on sale of tangible fixed assets
1.343
Total incoming resources
710,003
821,177
EXPENDITURE
Charitable activities
Tru5tees' salaries
Trustees, social security
Trustees, pension ¢ontributions
Wages
Social security
Pensions
Insurance
Heat & light
Telephone
Stationery & adverts
Rent & rates
External coaches
Courses
Travel expenses
Clothing costs
Professional fees
Repairs & renewals
General expenses
Bank charges
Bad debt
Depn of property improvements
Depn of equipment
68,000
6.874
1.666
207,110
12,124
4,559
6.232
38,225
1.742
5.146
135,921
172,157
9,446
12.634
1,651
3.234
22,742
718
10.522
1,053
16.166
38.703
53,500
4,873
1.231
187,263
8,830
3,942
5.722
46,987
3,299
5,872
125.640
177,741
1,152
7,823
96
1,622
18,886
1.491
24.802
3,508
12.783
32.771
776,625
729,834
This page does not fonn part of the statutory financial statements
Page 22

HAMILTON GYMNASTICS CLUB SCIO
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
31.3.25
31.3.24
Support eosts
Goverllance costs
Auditors, remuneration
Auditors, remuneration for non audit work
6,600
2.352
6.950
9,225
Total resources expended
785 577
739.059
Net (expenditure)lincome
75.574)
82.118
Thi5 page doe5 not forni part of the statutory financial statements
Page 23