APPENDIX 1 oscr PetiLwI start date Period end date m￿th 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 0s￿an Registered charity number Chari￿s 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
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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.|||||||||| ||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.|||||||||| ||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.|||||||||| |||||||**Date:**||`30/06/2025`||| |||||||||||| ||`TaxAssist Accountants`|||||||||| ||`45 Cowane street`|||||||||| ||`Stirling`|||||||||| ||`FK8 1JW`|||||||||| |||||||||||| *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.