APPENDIX 1 oscr PetiLwI start date Period end date mth Ye Month Year From 01 10 23 2024 orfice of the Scottish Charity Regulator Reference and administration details Charity name Other names charity is known Salle 0$an Fencing Club Salle 0san Registered charity number Charis principal address SCIM5137 Unli 4. RiveNiew Business Park. Friarton Road. Perth Postcode: PH2 8DF Names of the charity truslees on date of approval of Thistees. Annual Report Trustee name oirice (rf any) Dates acted rf not for *thole year Name of perso (or body) entitled to appoint trustee (if any) Co- Chairper50n Co- Chairper50n Treasurer From 16.01.24 From 16.01.24 Health and Safety Seuetary From 16.01.24 10 11 12 13 14 15 16
1
17 18 19 20
APPENDIX 1
Reference and administration details
Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)
| Name | Name | Dates acted if not for wholeyear |
|---|---|---|
| Chairperson | 31.07.23 – 16.01.24 | |
| Secretary | 31.07.23 – 16.01.24 | |
| 31.07.23 – 16.01.24 | ||
| Structure, governance and management | ||
| Type of governing document | The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006(as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16th July 2014. |
|
| Trustee recruitment and appointment | The recruitment, appointment and organisational structure of the board of trustees is governed by clauses 54 to 93 of the Constitution. There are no related parties. The Trustees have assessed the major risks to which the organization is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. |
|
| Objectives and activities | ||
| Charitable purposes | The objects of the Club shall be to promote and provide facilities for the sport of fencing and to promote community participation in the sport o fencing in Perthshire, Scotland and elsewhere out with Perthshire. |
| Summary of the main activities in relation to these objects |
To continue to provide a dedicated facility for fencing enabling wide access to the sport, increase the number of free taster sessions for peopl new to the sport, to support the development of competitive athletes, to where possible – offer financial support towards participation an equipment and to support the development of coaches and officials in th sport of fencing. Take the sport into community events and schools t widen the offer of the sport. The health and societal benefits of participatio in sport are widely accepted and the high level of Club membership participation and achievement from young women is notable an encouraged by the Club. These policies did not change during the year however the additiona policy of community events was included. The Trustees have paid due regard to guidance issued by the Office of th Scottish Charity Regulator in deciding what activities the Club shoul undertake. |
e – d e o n d e d |
|---|---|---|
APPENDIX 1
Achievements and performance
2
Summary of the main achievements of the charity during the financial period
During 23/24 general membership remained generally static with turnover in members showing no significant net loss or gain. There was an increase in uptake of the highest-level Gold Membership. The club has continued to ensure that prices remain affordable during the current financial crisis and has not increased its prices despite the soaring energy costs. A mechanism remains in place to ensure that fencers can be supported with costs, making it financially accessible to all. The club remains the most affordable fencing club in Scotland in terms of value for money. The premises remains physically accessible to wheelchair users and continues to support our wheelchair using members. A new lease for our current premises Units 3 and 4, has been signed. This is a 5 year agreement with a 3 year review point. The pricing structure is very reasonable and the lowest cost in comparison with like premises. General maintenance on our current premises continues to be carried out by volunteers. Salle Ossian has continued to provide tailored support to all fencers from the ages of 5-75 years, with adult fencing only, proving a popular Friday event. It has been planned to continue this over 23/24 with a view to introducing an additional adult’s class. Saturday remains the main day for the younger and novice fencers to come along and join in the fun. This has continued throughout the year and has enabled many of the younger fencers to progress to intermediate level and thus increase their membership level. Coaches have continued to provide coached classes for children during the week and supported the cadet training and intermediate classes. Our head coach remained focused on performance coaching ensuring those who had the drive and ability to compete were afforded the opportunity to do so. It is our intention over the coming year to provide a girls only dedicated training space with girls only coached sessions. This should encourage more females to take up the sport and promote the retention of our current female members. Further plans to introduce dedicated intermediate sessions are being planned. In terms of competition, the club supported children in various competitions including the British Youth Championships, National Championships and more localised ones such as the Scottish Open, Stirling Swords and the Highland Open. Charity donations from Gold members ensured that coach and welfare support was available at these events and at other events such as Challenge Wratislava 2024. A significant number of the children make up a large proportion of the Scottish and British Cadet teams however there is little coach support or financial support to help with training and competing. Those children fortunate enough to be selected have the assistance of the charity to ensure they have training camps, one to one coaching and welfare support. All children have access to fitness and nutrition and strength and conditioning classes. This will continue throughout the following financial year with long term aims of world championships and commonwealth championships. The club has hosted a series of Evolve to Compete competitions, encouraging fencers from other clubs to get involved as well as encouraging newer fencers to prepare for competing. These have raised funds for the club. In July 2024 the club took part in the STEM festival, showcasing the sport and offering free taster sessions. Hundreds of adults and children took part in the come and try sessions and coaches and volunteers worked hard to promote awareness of the club and sport.
The club continues to purchase new equipment for free use and has also purchased quantities of clothing from China which ensures that those members who which to purchase their own clothing can do so at a heavily subsidised price and making the sport more affordable.
Increased energy costs have meant that some of our future plans to carry out improvements have had to be put on hold until additional funding can
Financial review
| Brief statement of the charity’s policy on reserves |
Reserve Policy Reserves are carried forward to be utilised as and when required in the pursuit of the objectives and aims of the company. Principle funding sources Funds are principally received from membership fees, donations and grants from local authority and various charitable organisations. Gift Aid Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. |
|---|---|
| Details of any deficit | |
| Donated facilities and services (if any) |
APPENDIX 1
Other optional information
3
Declaration The trustees declare that Ihey have approved the trustees, report al)ove. Signed on behalf of the charlty's trustees Signaturelsl Full namelsl Position (e.g. Chair) Date
Enter SC No. below SC045137
APPE
Enter charity name below
Salle Ossian Fencing Club
| Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Period start date | Period end date | |||||||||||||
| For | the period from |
01 Day |
Oct Month |
2023 Year |
to | Day 30 |
Month Sept |
Year 2024 |
Section A Statement of receipts and payments
| A1 Receipts | Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total funds current period to nearest £ |
Total funds last period to nearest £ |
|---|---|---|---|---|---|---|---|
| Donations | 36,673 | 36,673 | 28,000 | ||||
| Legacies | - | - | |||||
| Grants | 14,387 | 14,387 | |||||
| Receipts from fundraisingactivities | 32,095 | 32,095 | 210 | ||||
| Gross tradingreceipts | 23,267 | 23,267 | 24,314 | ||||
| Income from investments other than land and buildings |
- | - | |||||
| Rents from land & buildings | - | - | |||||
| Gross receipts from other charitable activities |
7,408 | 7,408 | 7,239 | ||||
| - | - | ||||||
| A1 Sub total | 113,829 | - | - | - | 113,829 | 59,763 | |
| A2 Receipts from asset & investment sales |
|||||||
| Proceeds from sale of fixed assets | - | - | |||||
| Proceeds from sale of investments | - | - | |||||
| A2 Sub total | - | - | - | - | - | - | |
| Total receipts A3 Payments |
|||||||
| 113,829 | - | - | - | 113,829 | 59,763 | ||
| Expenses for fundraising activities | 77,777 | 77,777 | 73,346 | ||||
| Gross trading payments | - | - | |||||
| Investment management costs | - | - | |||||
| Payments relating directly to charitable activities |
- | - | |||||
| Grants and donations | - | - | |||||
| Governance costs: | - | - | |||||
| Audit / independent examination | 834 | 834 | 834 | ||||
| Preparation of annual accounts | - | - | |||||
| Legal costs | - | ||||||
| Other | - | - | |||||
| - | - | ||||||
| **A3 Sub total ** | 78,611 | - | - | - | 78,611 | 74,180 | |
| A4 Payments relating to asset and investment movements |
|||||||
| Purchases of fixed assets | - | - | |||||
| Purchase of investments | - | - | |||||
| **A4 Sub total ** | - | - | - | - | - | - | |
| Total payments Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year |
|||||||
| 78,611 | - | - | - | 78,611 | 74,180 | ||
| 35,217 | - | - | - | 35,217 | 14,417 - |
||
| - | - | ||||||
| 35,217 | - | - | - | 35,217 | 14,417) ( |
APPENDIX 2
Salle Ossian Fencing Club
SC045137
Section B Statement of balances
| Categories Signed by one or two trustees on behalf of all the trustees B1 Cash funds B2 Investments B3 Other assets B5 Contingent liabilities B4 Liabilities |
Details | Unrestricted funds to nearest £ 20,478 35,217 |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|---|---|---|---|---|---|---|---|---|---|
| Cash and bank balances at start of year | 20,478 | 34,894 | |||||||
| Surplus / (deficit) shown on receipts and payments account |
35,217 | 14,417 - |
|||||||
| - | - | ||||||||
| - | - | ||||||||
| Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details |
55,695 | - | - | - | 55,695 | 20,478 | |||
| - | - |
- 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 |
|||||||||
R&P_Salle Ossian Fencing Club_ 30-09-2024 / Statement of balances
1
December 2007
APPENDIX 2
Salle Ossian Fencing Club
SC045137
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
Coaching, Training & Competion Expenses. Plus facilities running costs.
| C3a Trustee remuneration C4a Trustee expenses C2 Grants C3b Trustee remuneration - details C5 Transactions with trustees and connected persons C4b Trustee expenses - details |
Type of activity or project supported | Type of activity or project supported | Type of activity or project supported | Individual / institution |
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) |
X | |||||
| Authority under which paid | £ | |||||
| If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b) |
this box | X | ||||
| Nature of transaction Coaching Expenses |
Number of trustees |
£ | ||||
| Nature of relationship | Transaction amount (£) |
Balance outstanding at period end (£) |
||||
| Coaching Expenses | 7,536 | |||||
C6 Other information
R&P_Salle Ossian Fencing Club_ 30-09-2024 / Notes
1
December 2007
APPENDIX 2
SC045137
Salle Ossian Fencing Club
Additional analysis (1)
Analysis of receipts and payments
1 Donations
| 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 £ |
||||
| General Donations | 14,580 | 14,580 | 7,100 | ||||||
| Fund & Foundation Scotland | 19,900 | 19,900 | 20,400 | ||||||
| Scottish Fencing& Forth ValleyFencing | 2,193 | 2,193 | 500 | ||||||
| - | - | ||||||||
| Total 2 Grants |
36,673 | - | - | - | 36,673 | 28,000 | |||
| reference Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
- | - | reference Total current period to nearest £ |
- Total last period to nearest £ |
||||
| Lottery & Grants | 14,387 | 14,387 | - | ||||||
| - | - | ||||||||
| - | - | ||||||||
| - | - | ||||||||
| Total | 14,387 | - | 14,387 | - | |||||
| - | - | - | - |
3 Gross receipts from other charitable activities
| 3 Gross receipts from other charitable activities | 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 £ |
||||
| Membership& Fees | 23,267 | 23,267 | 24,314 | ||||||
| Fundraising | 32,095 | 32,095 | 210 | ||||||
| Other | 7,408 | 7,408 | 7,239 | ||||||
| - | - | ||||||||
| - | - | ||||||||
| - | - | ||||||||
| - | - | ||||||||
| - | - | ||||||||
| Total | 62,769 | - | - | - | 62,769 | 31,763 | |||
| - |
4 Payments relating directly to charitable activities
| Unrestricted funds to nearest £ |
Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
||
|---|---|---|---|---|---|---|---|---|---|
| Training& Competion Expenses | - | - | - | ||||||
| CoachingExpenses | 13,514 | 13,514 | 24,645 | ||||||
| Facilities Runningcosts | - | - | - | ||||||
| - Rent | 31,056 | 31,056 | 26,080 | ||||||
| - Telephone | - | - | - | ||||||
| - Utilities | 6,395 | 6,395 | 5,297 | ||||||
| - Repairs & Maintenance/FacultyExpenses | 13,331 | 13,331 | 13,219 | ||||||
| - Insurance | - | - | 1,301 | ||||||
| - Administration | 526 | 526 | 278 | ||||||
| - Travel | 3,161 | 3,161 | - | ||||||
| Equipment | 9,794 | 9,794 | 2,526 | ||||||
| - | - | ||||||||
| - | - | ||||||||
| Audit & Accounting | 834 | 834 | 834 | ||||||
| Total | 78,611 | - | - |
- |
78,611 | 74,180 |
R&P_Salle Ossian Fencing Club_ 30-09-2024Additional notes (1)
December 2007
APPENDIX 2
SC045137
Additional analysis (2)
| Receipts 5 Breakdown of unrestricted funds |
Unrestricted fund 1 - enter name of fund below Judy Goerge Fund & Foundation Scotland |
Unrestricted fund 1 - enter name of fund below Judy Goerge Fund & Foundation Scotland |
Unrestricted fund 2 - enter name of fund below General |
Unrestricted fund 3 - enter name of fund below Lottery & Grants |
Unrestricted fund 4 - enter name of fund below Scottish Fencing & Forth Valley Fencing |
Total unrestricted funds |
Total unrestricted funds last period |
|---|---|---|---|---|---|---|---|
| Donations | 19,900 | 14,580 | 2,193 | 36,673 | 28,000 | ||
| Legacies | - | - | |||||
| Grants | 14,387 | 14,387 | - | ||||
| Receipts from fundraisingactivities | 32,095 | 32,095 | 210 | ||||
| Gross tradingreceipts | 23,267 | 23,267 | 24,314 | ||||
| Income from investments other than land and buildings | - | - | |||||
| Rents from land & buildings | - | - | |||||
| Gross receipts from other charitable activities | 7,408 | 7,408 | 7,239 | ||||
| Sub total Receipts from asset & investment sales |
19,900 | 77,349 | 14,387 | 2,193 | 113,829 | 59,763 | |
| - | |||||||
| Proceeds from sale of fixed assets | - | ||||||
| Proceeds from sale of investments | - | ||||||
| Sub total Total receipts Payments |
- | - | - | - | - | - | |
| 19,900 | 77,349 | 14,387 | 2,193 | 113,829 | 59,763 | ||
| - | |||||||
| Expenses for fundraisingactivities | - | - | |||||
| Gross trading payments | - | - | |||||
| Investment management costs | - | - | |||||
| Payments relatingdirectlyto charitable activities | 77,777 | 77,777 | 73,346 | ||||
| Grants and donations | - | - | |||||
| Governance costs: | - | - | |||||
| Audit / independent examination | 834 | 834 | 834 | ||||
| Preparation of annual accounts | - | - | |||||
| Legal costs | - | - | |||||
| - | - | ||||||
| - | - | ||||||
| Sub total Payments relating to asset and investment movements |
- | 78,611 | - | - | 78,611 | 74,180 | |
| - | |||||||
| Purchases of fixed assets | - | ||||||
| Purchase of investments | - | ||||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - | |
| - | |||||||
| - | 78,611 | - | - | 78,611 | 74,180 | ||
| - | |||||||
| 19,900 | 1,262 - |
14,387 | 2,193 | 35,217 | 14,417 - |
||
| - | |||||||
| 19,900 | 1,262 - |
14,387 | 2,193 | 35,217 | 14,417 - |
||
| - |
Nature and purpose of funds
Coaching, Training & Competion Expenses. Plus facilities running costs.
R&P_Salle Ossian Fencing Club_ 30-09-2024Additional notes (2)
December 2007
APPENDIX 2
SC045137
Salle Ossian Fencing Club
Additional analysis (3)
6 Breakdown of restricted funds
| 6 Breakdown of restricted funds | ||||||||
|---|---|---|---|---|---|---|---|---|
| Receipts | Restricted fund 1 - enter name of fund below |
Restricted fund 2 - enter name of fund below |
Restricted fund 3 - enter name of fund below |
Restricted fund 4 - enter name of fund below |
Total restricted funds |
Total restricted 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 |
- | - | - | - | - | - | ||
| - | ||||||||
| Proceeds from sale of fixed assets | - | |||||||
| Proceeds from sale of investments | - | |||||||
| Sub total Total receipts |
- | - | - | - | - | - | ||
| - | - | - | - | - | - | |||
| - |
| Payments | ||||||||
|---|---|---|---|---|---|---|---|---|
| Expenses for fundraising activities | - | |||||||
| Gross tradingpayments | - | |||||||
| Investment management costs | - | |||||||
| Payments relating directly to 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 |
- | - | - | - | - | - | ||
| - | ||||||||
| Purchases of fixed assets | - | |||||||
| Purchase of investments | - | |||||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - | ||
| - | ||||||||
| - | - | - | - | - | - | |||
| - | ||||||||
| - | - | - | - | - | - | |||
| - | ||||||||
| - | - | - | - | - | - | |||
| - | ||||||||
| Nature andpurpose of funds | ||||||||
R&P_Salle Ossian Fencing Club_ 30-09-2024Additional notes (3)
December 2007
APPENDIX 3
OSC r
Office of the Scottish Charity Regulator
| Report to the trustees/members of Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address: |
Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 |
|---|---|---|---|---|---|---|---|---|---|---|
| Salle Ossian Fencing Club | ||||||||||
| SC045137 | ||||||||||
| Period startdate | Period end date | |||||||||
| Day | Month | Year | Day | Month | Year | |||||
| 01 | 10 | 2023 | to | 30 | 09 | 2024 | ||||
| (remember to include the page numbers of additional sheets) |
||||||||||
| 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. 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. |
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| My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 accounts. |
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| In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page*] 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. |
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| Date: | 30/06/2025 |
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TaxAssist Accountants |
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45 Cowane street |
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Stirling |
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FK8 1JW |
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*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
APPENDIX 3 Disclosure section Only complete rf the examiner needs to highligm material problems. Give here briefdetails of Tho accounts were drawn up using the inforrnation available, any itemsthat the details of bieakdown between Session Fees, Donations and examiner wishes to FundEai3ing activitie3 were given. disclose There weie no foimal record3 kept except the bank 3tatement3 and invoices for preparing the accounts.