R¢gi*•r•d ¢hArty number. SC(hlU51
8kyo S•Mlng Club SCIO
Trust￿ Rèport and Annu•l Accounts
lorth• y•*r•nd•d 31 Octob•r 2024

Skye Sallln9 Club SCIO IS¢Q444511
Index t¢ thè T￿￿tre R•port and A¢¢ount•
for th• y•arended 31 0￿0bH2O34
P*9•
R•ptsrt tsfthéTru8t808
Roetrtys and Pyrn•ntsknoL¥)ts
Stsiemenl of8aknce•
Nots¥ lolh• kttyJftt•
R•portoflh¢ Ind&pandent Exgmlmr

Sky& S4llno Club SCIO ISC0444511
Report ol thg Trustees
lor the yaar enaed 31 &IL)ber 2024
The biJ5tr0& are F4e88ed to ¥ubmil Iheir 8MUg1 r•port wth th8 ?￿nts ot Sky• SklhrvJ CILb scio tsr me year 31
(*ts)ber2024.
Scottish Charity Number..
SC 044451
F¢BQl$l8red Office
Vityrfielij Hou*
Pcthg Ide ofskye
N51 9EU
'. 11 MAii.I1 2024 avj wert rele0￿JtQ th• r>Jmfflt*•forth• ccmlw y•w
•l•nd fol rt-•lediw.
&)vernlng document
Slya Saillng Club SCIO s￿￿¥h Chrft*t4é Incrypor4t¢d Of9anle815on •nd •Jmlnl*trAJw orrA￿tt￿l8 8re gBI
rxrtin our Con8blLffjon
R•¢ruiim•nt appolntmont ot Trus1008
At eadl AGM. any Momber r￿Y ba t1￿1￿j io be ¥ TTuJlee At ihe iubsequenl AGM. ¥ll ￿ th• Trt￿l muli réJr• frorn offlc• bjl
cEn Ihan r$-￿￿￿. Thè miThmum DumbwofT￿s￿ Is flve and the rnaximum ist¢n.
Ch•rStabl* purpoie*
Our pwpow. as t4el trjl In tyjr consbluts'cn, ¥e".
Tofwllwe rmmunty parUclp8tson In rncm•tbJn by the kY0v￿on ofkn"lknts for th• IF￿1 of8uatina.
In ¢*ing Ihls the Uub VAII wk to promote s&f* BoalrvJ. pro￿a￿ a09￿r0 tralnlng for the cornmunty and vl*ly8.
encourage and pl￿0(e good Jp¢ytsmanslip In the aportofBoating end promoto m6pgctAnd e¥• of ihp mann••n￿ronfflQnt
tivities and xhlMmont$
Sumffer2024 w￿a m￿d forts 8kyo Sailiry Club. W•wwo do1￿￿tfi¢ trj welc)Jrne
Slthough our8urfmW sallw sch(xY$ were, c￿ce 481n, WEII booked. we to ofthoiii duL .'0 pTror ￿eathe.
coidthn8. Th1• is tho firnltwne thBlwe c4n r8(xill£Gt ￿￿lUll courÉK. W8 hAd some diffithity 8cnie￿rO an adu
boglnnei8' coJrnes8nd will be l(Kkino 8t81*fryglive a¢enark)s for 2025 Wo h8v8 been forhJnatB In belw inlioduEed to
B￿k[Q￿d￿, a Usouldoor ¢our coni
'.vl (J havL bèan u8ino he boAihouse ￿1c8 8 wogkfvam May Until Octr)b8rto •n
excellèni sé8food lunch tr
Thèy have us 1KqrKj$￿Y f￿1￿￿tandI1 helpod us raduGt¢ur doA*t •s
shoym In Ihe 8tsxiunts Vlle I:.i..11 £. .41 j.li i>ii IEQLiCiry our co¥ig CY Ina￿a3￿r￿j our reV•n￿ in 2025.
W* aro very grthtoful Iri
Nho oBve of his trme to prhyèrbogt coursej for offerfn9 • wind8uffjr¥
COUTse thiough ts wiyiinei a
a￿e u
or luttaf w88 PArtlculsrity poor. Ttte BHiiir¥ èxper￿¢•$ Vdere more populgr,
and we w•re pk•BEed to W￿lfA￿￿e lu exocrience Portree Irom w8tei.
Blg ￿$3￿11￿ WAS ￿¢$ aoaln curtBIl
.Alhp.i and a1herf8Ctcn. W8 wue thliohied thatthe Round RJ85oy race
djd man8ge lo get reundthe I￿9nd
ith h1$ latecouwn ErfcC1U￿vY xnvI￿nO1yWOn the ovent in Berfln.
Th8 b08th￿* Gnd toat8 haw ali fjeeded alleiitsoii aur,'ng IhJ year. 8nd a (xJnBlanl Maintenan￿ pmramm¥ needs to t*
de¥elDp8d. In parbGu18r the boeis arc rcJ¢nlng a point In their life 1g¥peually iha T0P￿r5} whtt) m¢hl need ￿ ￿n￿der
rgplaceTn2nL We are gr8ieful ih31
Is looking atp0s￿ble grant to a88181 In L*fr8ying the ¢0815.
We were dEliohted to be B8¥LKi&l8d With the ATLAS kn Sl AykB gLrff bu1￿ ovw thè of 23124. The purpxe had been to
brlng tog¢tt*r people th0￿h the bulld aNI that had been suEGBssftJl. Althou￿ tho toat iL•elfwats not quts cOM￿￿te
by the beginning ofourse$wn Andth8refuo had to mov• kn the RÈdclfto Bo&th￿tse wtrÈte K isnDW ba88d.
As me ofour ￿￿81 chadl*de eveni3 for ￿ Ictal comrnunity, ￿ cpened the bO&th￿se5￿J put on ￿p, ie85gnd o)ffeesand
bakro ft)T $nytt¥Jy daft en￿gh to plutwae into thè bay al mldday on Ne'erd8y. Ltr)ny Dook waB ￿vered in lh6 Wo8t
HigNsnd free kYes6 whk* ￿111 alyo hdp to malnlain our profil&
Page 1

8kye S•lllny Club SCIQ ISC0444611
R•port ofth• Twstees
forthe y••rthd•d 31 OctobTrr2Q24
Whh r8fèF8nce to Ihe staterne￿ of ealances, re3erves It•ng unreJtriGted fund5 not hèld as fixyd •¥a¢ls or for q deJi9n•l
purpolt watheN6e cammittpdl at 31 October 2024 stood HI £30,151 1£33.998- 20nl. The trusleeB tt)nsiderlheae lo be adequate
lo fw4 opJr•knJ furthe I￿V$ee•t￿? frJiUM. Thetruaw hn¥e agtEed t¢ M•￿tsIn 1 £10,OQQ c￿￿n9￿cYbalanC8 In the It
Il Ilme.
Approved by th8 frJSte&s and 51gDed Dn their behelf.
Page 2

Sky8 S8111ng Club SCIO ISC0444511
Re¢¢lpts and Payments Account
ror the year éAd¢d 31 October 2024
Y•ar ended 31110124
Reslrlcled
Nole
Unrestri¢t$
Total
2024
Tot
2023
RECEIPTS
DonÈtion8
Grants
Olher Gharft•ble acll¥ltle
Sub8criptK)ns & memb8r8hip
Cour8e8 & sesslon$
Boathou•e Hire
Hlfy ol Rlb anJ drl
Re￿IP*S from lundraiuing #etl¥ille8
SpornDrship
Pro¢eed8 frorn flxed as8el oule
Other Incomg
Reftjd from HMRC
Toial receipts
200
2QO
678
4,011
18.051
5.g(K)
4,011
18,061
5.900
4,986
23.763
1,57S
526
1.500
325
26.487
325
26,487
33,227
PAYMENTS
p•ymontB r8iAllrng dlieclly ID Ghwllabla •ctl¥llleè'.
TralnkvJ
Insurirbc•
eoo
800
4,179
2,709
3,815
4.179
562
Fu81
R8palr5 & w•neYAI•
Sub50Xiibns
8oaihouso malni6n¥n¢4 & doanlnu
Payrol, Pension & PAYE f888
Bonk chaTg88
Wtrb&he rn4*tenanc4
ei8Cttkty
Relund8 of wurs85, 00￿10n$ S m8rnb•rnhlp8
Gov8mance COBIS..
l(¥JBppnd¢ni exam1￿r
A¢countancy
2,638
2,838
199
3,002
389
14,453
413
339
357
14,4S3
413
13,883
521
&89
124
3,055
339
357
2.228
2.228
406
405
495
405
27.323
627
827
29 29S
P•ym*DI8 for flxed aiJ¢t$'.
Equipm•nt
3.011
3.011
30,334
3.011
3,011
30.334
3.726
3.728
Toiol payments
Net BurpluFlld#llcltl for Ih•y84r b•forg Iran8ler&
Transleri durlng the perfod
3,647
204
Trw•f•ri
Nel aufplusqdenGItI for Ihèyaar gfttr tran•f•r•
3,847
).847
204
Page 3

Skye Salllng Club SCIO ISC0444511
St•ternenl of Balance
forth8 year endad 31 Dctober 2024
Year ettdèd 31110ra4
Unr£Btrlclod
R05tilcted
Not•
TotAI
2024
Totlll
2023
Bank & cash balan￿&
Project Accounl
Comrnunty A¢wJnt
22,608
7.553
22,598
7,553
26,445
Tot
E¥ll￿¥t9d value of olhor •s$•ls
8oatshed
8ulbJk¥ & profoB•lonql
lJlp8r x 8
2016 TopperE & LaBgrn
2Q16 RS Feva8 & Ques
Humber 4.7 a58uaL
Wets￿1), dryDulls & INolaL*8ts
RNwno maf*ineB
Othtsf eqLlpDwnl
Toh4tsu Outb08rd Molor
Topper 5811 & Jlb
Lwer ma81 ￿t
Tro$th￿S
PAYE OVerpp￿￿On¢
70,873
254.827
70,873
254.827
70,873
254.827
3,462
14,738
10.857
32,483
1,869
229
1,627
13,282
9.771
29,233
1.232
172
1,240
13,282
,771
29,296
1,232
172
1,240
1,705
393
8,990
1,706
393
6.è90
2,274
524
6,090
59
Tot•1
401650
Account4nry- accounts
818
816
81e
816
Page4

Sty• Saillhg Club SCIO ISC0444611
Mot•s to the aGcounts
lor Ihe y••r •￿d•& 11 Octtsbor20
The Irutste?6did not recgiw• ary r8mun8rnt*?n or•yn$•i during thè porkxl.
Ilel•tsd party tsan¥•¢tlon•
rru8tees and a)nneGknJ pBrsDNs pay m6mbeFohip feu itthe ￿rne rate J¥ olher mEmbern.
Flx•d •••
AJitNJugh depr¥latlon1s nDt recogn15ed In th8 Rece*is & PaYrnen￿ 8¢cwnts. Ihh 18 estlmated 10 b6 10% ￿ reducAn9
bolonce for boats & trai￿ra, snd 25% on i roduting bahnu ba￿6 for other equirfftnl. the purpo8a8 of determinfvJ
tha e8lm&t8d ¥4ue ol )sseis Included In Ihe Ststement 0168￿nces.
oth
EQU￿￿•D¢
Tffjphle8
8oHtGhed
To¢•1
COST
B￿ght I0￿4rd
Addllbn5
O*posala
Al 3151 oCto￿r 2024
104.306
24,682
3.011
8.9•0
325.700
461.676
3,011
104.305
325 700
OEPReciAIION
8rwohl foNard
Ch•fge fDI PvTknJ
Dl•poMII
AI 3191 Odober 2024
42,786
6,550
17,319
1,561
7.131
NET VIOOK VALUE
Al 314t Othr2024
S5,9S9
8,792
6.980
325,700
397 471
Oth81 equlpmonl Indudeo wdAuIth, ￿￿Ul10. MWack•ii, ￿Ing mothlne$. offlGe equIpmf￿tIn￿ Blor•g•.
In I￿￿￿￿
Unre8trlGtsd
Fund¥
Fund$
Gtnaral
Tot
erwgm foNArd
Rowpl•
PaymÈnls
Tran¥for8
8•lance urrtod
3),99e
26,487
130,3341
33,998
26,487
130,3341
LlnrÈsMcted aene￿1 •Jnd8 80 Ih8tthechadty tru4tee6 8r• Able lo for iny of the purpo¥eA ￿ aBh￿¥8
roved b lfv¢ I ruslees 3nd 51
ned on Iheir b8hdf'.
Dale.
15/,,125
The8e no1&5 form part oflhé accounls
Page 5

Skye S*llng Club SCIO ISC0444511
Independent Examiner'$ Reporl
forthe yaar end￿1 31 octob￿ 2024
Ind8P8nd•nt Exarnln4T'$ Report lo theTru$tees of Skye S¥lllng Club SCIO
I rwrtOnl￿ wAunts olthe (*¥rlty Sjr ￿(￿j 31 October2024viNch are set ojl on p8ges ltrne lo fi¥*.
Re%peclive re¥pon8lbilities ol trust*$ and examln8w
The char5ty'$ Iru$its$ 8re reSP￿sIb￿ for Ihe p￿ParatI￿ ofthtr 8cMunts In occwdan￿ th b)e ol ihe
Chartles Twt88 In¥eBlm￿t (Scotlandl Act 2005 and Charibey ActoMt8 ISthIBndl Reg￿8b0￿8 2008.
The Bhorty tru8te88 conslderihai Ihe audl wulremeni of Regulalkjn 10(111(Jl of Accowlo Régul8b"ons
doe5 nol 8ppty.11 Is my respon$billty lo exemiw Il* 8ccount8 as rwuirod under 80cYw 44111 Icl oftsA¢t
#nd to At818 pffjeul¥matt8r& hHvg ¢0￿￿10 ry att￿￿).
Basis of indep0nd8nl ex8mlner'g Gtatemenl
Myexamlnation li cained out In 8ccord8nc8 Regulalcfi 11 ￿ th* Ch¥ilie8 Accouth {s￿￿ENdI R￿￿8110￿
ZDO8. examlThAlk)n Includes a re¥w tsf the aCCOLrting rècordb kept by fv ch&rlty 8 c(mp*l6cn oft
accourts pr88enl&J ￿￿thth0Se rocords. It also conilderall￿ ol any unusu81 IIBMS ordlsdojures In the
accwrts. and seeks expl•n8b￿S from the Irusiees concarnlng ￿¥ Such matters. Th8 proced￿88 ￿dertaken
do nol all the eVKJen￿ that wvJld bo requlr&J In w 8udll. and con8equ8ntly I dg rnt expTes$ an 9￿￿￿t
oplnhjn on ￿eWg￿en ty Ihe accounts
Indop8ndant ex8mlnor'B sl*wnont
In the cowse ofry ex8mln8Ion. no matttr has eom lo rryaitenllon
1 ¥thlch glvBS r*08￿&ble cau8910 bpJl&ve that In ary MB1￿1￿1 respect Ihe requlreft%nt•'.
to keep aceoLnilre iecordl In accwdance ￿1th Sfj(1i￿ 44111 IBI of the 2005 Act and Rewl8llcfi 4 allho
20￿ Accolnts R8gu8tlons, and
to wepara ￿c￿nts th¢h accud ￿lh the e¢￿(￿bn9 recordu ¢omF4y *lth 9 of the 2006
Accwnls Reg￿0110n￿
have m￿,
2 towfilch. in ry opinion, atknt'on uhwkl In ord¢rto•nAtle a prorwund8rstandln9 ofttKg ￿￿OUnt8
Campbell SlewBrt
3 Biooill Place
Portree
lthofst
IVS1 gHL
ac
8llnan & Co.
D•te'. >k) (o&iaoas
P•3e 6