2025-02-28-accounts - Breadalbane Canoe Club

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

OSCR Trustees Annual Report – 01/03/24 to 28/02/25

Date - 29/11/25

Breadalbane canoe Club SCIO

Scottish Charity Number: SC044644

Address Aberfeldy Slalom Site

Postcode PH15 2EB

Website www.breadalbanecanoeclub.org.uk

Charity Trustees

Charitable Purpose

The advancement of public participation in sport. The provision or organisation of recreational facilities with the objective of improving the quality of life of the persons for whom the facilities or activities are intended.

Achieving this;

The period covered by this OSCR report was a particularly challenging time for the club, thankfully we’re now in much more of a positive position.

Our main training and racing venue Grandtully had no infrastructure or training gates for much of this period. Thankfully the gates were reinstated in the autumn of 2024 in time for winter training and also in time to hold the Scottish Championships which was really positive in terms of fund raising and as a morale booster for the paddlers and the community.

Our long term chair, slalom and recreational coaches also left the club at the latter end of 2024 which has meant a period of change within the club. We have been fortunate in having local coaches who have been able to cover as we work towards a more permanent solution.

Racing on your home venue is fantastic, it instils pride in the local paddlers and also gives them confidence as they’re racing on water that is very familiar to them. With no divisional races at Grandtully (Tully) it meant the competitive paddlers had to travel down south to England and Wales in order to continue to progress. The commitment shown by paddlers and parents within

the club to do this was very impressive as there’s a big time and financial burden when travelling distances to race.

Races are the main fundraisers for the club and as we were unable to hold our two yearly divisional races at Grandtully this had a big financial impact. The Premier/Division 1 race we normally hold in April can have upwards of 150 competitors and so the loss of this was keenly felt within the club and the community. The loss of the Division 2 race was another hit to the club finances but also to the paddlers who were unable to race on their home course.

We ran a division ¾ race at Aberfeldy in April 24 which allowed our local, lower division paddlers to compete on their home course as well as bringing other paddlers from across Scotland to race. Running a café there also helped us to raise much needed funds.

The races are incredibly important for the club as they are our main source of income and allow us to pay a coach and also keep running a minibus. The minibus is a big expense for the club but it opens up opportunities for paddlers to get to more events and more training opportunities so we’ve work hard to try and keep it in the club.

The club joined the Scottish Slalom trip to France which is an incredible opportunity for the paddlers to gain experience. We spent one week in St Pierre de Beouf training on a manmade course and another week in L’Argentiere la Besse training on a glacier fed river.

The club have also attended UK wide Slalom competitions as well as numerous training camps including to the National Water Sports Centre in Nottingham to enable paddlers to gain experience on manmade white water courses. We only have one small manmade course in Glasgow to practise on in Scotland so it’s essential for progression that paddlers train on the larger manmade courses in England.

We’ve had some adult paddlers joining our slalom sessions which has given them confidence on the water and allowed them to develop new skills. Junior club athlete Oscar Wyllie made the GB Junior kayak cross team and competed at the Junior Worlds and European races for Great Britain. He is also on the Scottish Performance Squad in his kayak. Younger paddlers have been invited to train with the Scottish Squad.

Our more experienced paddlers often help with the sessions for the younger paddlers which helps with their own knowledge of training and is inspirational for the younger paddlers coming through. Our older paddlers also help and some have taken extra qualifications through the support of the club to further assist on sessions.

With the help of funding from the National Lottery Community Fund and the Basil Death Fund we have helped four club members complete their white water kayak leader training and five complete their whitewater safety and rescue course. Another four members have completed their paddlesport leader training and also their paddlesport safety and rescue course and touring awards.

We are very grateful for the funding from SSE Griffin and Calliachar Windfarm community fund. This allowed us to purchase new small beginner boats for our younger paddlers, small competitive boats for our female more advanced paddlers and also boats for our boat lease scheme as well as a container to store the boats in. This has made a huge difference to the paddlers, using a correctly sized boat allows them to improve in skill and ability.

The club boat lease scheme allows competitive paddlers to hire a top quality boat at an affordable cost.

Proper storage is also very important, we were very unlucky to have a number of our club slalom boats vandalised when they weren’t in storage and so appropriate storage is vital for the club.

Our recreation side had a good year, introducing some woman only sessions which were popular and also running various river and loch trips for families and individuals. The club provides equipment and boat transportation through the minibus at affordable prices to allow many local individuals to explore water based activities in a safe and supported environment.

Throughout the winter we ran pool sessions to encourage younger paddlers to keep paddling & also learn to roll for when they transition onto the river. Also sessions for older paddlers to gain water confidence in a secure environment and learn to roll.

The Scottish Slalom club paddlers at St Pierre de Beouf in France Summer 24

Breadalbane Canoe Club Recreational Paddlers on Loch Tay

Enter SC No. below

APPENDIX 2

Breadalbane Canoe Club

SC044644

Receipts and payments accounts

						Period start date	Period start date	Period start date				Period end date	Period end date	Period end date
For the period	For the period from		1	Day		March Month		2024 Year	to	Day 28		Month February			Year 2025

Section A Statement of receipts and payments

			Unrestricted funds	Restricted funds	Expendable endowment funds	Permanent endowment funds	Total funds current period	Total funds last period	Total funds last
			to nearest £	to nearest £	to nearest £	to nearest £	to nearest £	to nearest £	to nearest £
A1 Receipts
Donations							-	-	-
Legacies							-	-	-
Grants				33,592			33,592	23,004
Receipts from fundraisingactivities			3,724				3,724	9,461
Gross tradingreceipts							-	-	-
Income from investments other than
land and buildings							-	-	-
Rents from land & buildings							-	-	-
Gross receipts from other charitable
activities			6,752	4,689			11,441	15,126
							-	-	-
*A1 Sub total*	*A1 Sub total*	*A1 Sub total*	10,476	38,281	-	-	48,757	47,591
A2 Receipts from asset &	A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 10,476 38,281 - - 48,757 47,591 ~~—__=———~~
A3 Payments
Expenses for fundraising activities			612				612	7,343
Gross trading payments							-	-	-
Investment management costs							-	-	-
Payments relating directly to charitable		Payments relating directly to charitable
activities			11,279	40,856			52,135	36,314
Grants and donations							-	300	300
Governance costs:
							-	-	-
Audit / independent examination							-	-	-
Preparation of annual accounts							-	-	-
Legal costs	Legal costs						-	-	-
	Other	Other	Other
							-	-	-
							-	-	-
*A3 Sub total*	**A3 Sub total **		11,891	40,856	-	-	52,747	43,957
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
							-
Purchase of investments							-
*A4 Sub total*	**A4 Sub total **		-	-	-	-	-	-	-

**Total payments **			11,891	40,856	-	-	52,747	43,957
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*		1,415) ( 2,575) ( - - 3,990) ( 3,634 - 1,415) ( 2,575) ( - - 3,990) ( 3,634 ~~====——~~

APPENDIX 2

Breadalbane Canoe Club

SC044644

Section B Statement of balances

Details	Unrestricted funds to nearest £ 21,218 1,415) (	Restricted funds to nearest £ 4,429 2,575) (	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year					25,647	22,013
Surplus / (deficit) shown on receipts and payments account					3,990) (	3,634
					-	-
					-	-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	19,803	1,854	-	-	21,657	25,647
	-	-	- Fund to which	- asset belongs	- Market valuation to nearest £	-
						Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £









Details			Total - Fund to which liability relates	-	-	-
					Amount due to nearest £	Last year to nearest £





Details			Total Fund to which liability relates		-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature			Total Print Name		-	-
						Date of approval

/ Statement of balances

December 2007

APPENDIX 2

Breadalbane Canoe Club

SC044644

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C2 Grants

C3a Trustee remuneration

Type of activity or project supported	Number of grants made £	Number of grants made £





	Total	-

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)
Authority under which paid		£

C3b Trustee remuneration - details

C4a Trustee expenses

If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

	Nature of transaction	Number of trustees £	Number of trustees £





Nature of relationship		Transaction amount (£) Balance outstanding at period end (£)

C6 Other information

/ Notes

December 2007

APPENtILX2 l Notes Dernber 2(M)7

APPENDIX 2

Breadalbane Canoe Club

SC044644

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
					-
					-
					-
					-
Total 2 Grants	-	-	-	-	-	-
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
Gannochy trust		7,904			7,904	9,904
Live Active		750			750	-
SSE Renewables		24,938			24,938	-
Enchanted Forest Grant					-	3,000
Aberfeldy Community Council					-	500
Aldi					-	2,500
Sports Council					-	500
Kenmore Community Council					-	500
Basil Death					-	3,000
Awards for All					-	2,600
Aberfeldy and District Rotary Club					-	250
Alpkit Foundation					-	250
Total	-	33,592			33,592	23,004
	-	-			-	-

3 Gross receipts from other charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
coachingfee income		4,689			4,689	6,103
membership	1,207				1,207	1,956
hire of equipment	2,008				2,008	1,714
club activities	3,537				3,537	4,641
miscellaneous	-				-	712
					-	-
					-	-
					-	-
Total	6,752	4,689	-	-	11,441	15,126
	-	-	-	-	-	-

4 Payments relating directly to charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
coachingcosts	40	15,461			15,501	20,855
equipmentpurchase	744	22,952			23,696	4,580
club activities	6,704	2,443			9,147	8,323
maintenance	1,195				1,195	1,238
heat and light	799				799	549
affiliations	1,368				1,368	481
miscellaneous	429				429	288
					-	-
					-
					-
					-
Total	11,279	40,856	-	-	52,135	36,314
	-	-	-	-	-	-

Additional notes (1)

December 2007

APPENDIX 2

SC044644

Additional analysis (2)

Receipts 5 Breakdown of unrestricted funds	Unrestricted fund 1 - enter name of fund below	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations					-
Legacies					-
Grants					-
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	-	-	-	-	-	-
					cross ref error
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	-	-	-	-	-	-
					cross ref error
Expenses for fundraisingactivities					-
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	-	-	-	-	-
					cross ref error
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	-	-	-	-	-	-
					cross ref error
	-	-	-	-	-	-

					-

	-	-	-	-	-	-
					cross ref error
Nature andpurpose of funds

Additional notes (2)

December 2007

APPENDIX 3 ’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of Breadalbane Canoe Club

trustees/members of	Breadalbane Canoe Club
Registered charity	SC044644
number
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year
	01 03 2024 to 28 02 2025
Set out on pages	1-2 (remember to include the page numbers of additional sheets)

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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
	consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations
	does not apply. It is my responsibility to examine the accounts as required under section
	44(1) (c) of the 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 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 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 the course of 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 Accounts Regulations, and
	• to prepare accounts which accord with the accounting records and comply with
	Regulation 9 of the 2006 Accounts 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.
Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:

APPENDIX 3 Disclosure section Only eomplete rf the examiner needs to hilIght material problems. Give here brief details of any items that the examiner wishes to disclose