2025-04-05-accounts - Perth Shotokan Karate Academy SCIO

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APPENDIX 1

||Periodstartdate| ——|_——Periodenddate OSC Day | Month | Year| | Day —'| Month _| Year =eee Office of the Scottish Charity Regulator

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eT
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Names of the charity trustees on date of approval of Trustees’ Annual Report

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Trustee name Office (if any) aane (or body) entitled to
appoint trustee (if any)
1 Chairperson
2 eve
CS
sewtay
a
a fuses SCSSC“‘“SSS™™S~S~™
5
a
a
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peo —CS
a
1
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1
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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)

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Name ates acted if not for whole year
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Structure, governance and management

Type ofgoverning document	Constitution
	The Charity is a Scottish Charitable Incorporated Organisation (a SCIO).
	Itwas registered in its current legal form on 29" April 2015. The charity
	was previously an unincorporated association butchanged its legal form
	toa SClO. The assets ofthe unincorporated association were
	transferred to the SCIO on the6 April 2015. It has a single tier
	structure and as such the trustees are the members ofthe charity.
	Perth Shotokan KarateAcademy is affiliated to Shotokan Karate
Trustee recruitment and appointment
	the charity’s trustees. Membership ofthe management committee is
	open to all parents and guardians ofchildren in the Club.
	Trustees are elected at the annual general meeting which is held
	between April and May
	There must be a minimum ofthree and a maximum of five trustees.
Objectives and activities
Charitable purposes	Perth Shotokan KarateAcademy’s charitable purpose is theadvancement of
	public participation in sport. In furtherance ofthis purpose, the organisation will:
	e Provide facilities and promote participation in the amateur sport of
	Karate in Perth
	e Teach and promote a traditional Shotokan Karate style to the highest
	standards and at a minimal cost to its’ members.
	e Promote physical fitness
	e Build self confidence
	e Encourage personal discipline
	e Promote loyalty and friendship amongst its’ members
Summary ofthe main activities	The main activitieswe intend to carry out are:
in relation to these objects	- To continue to provide regular tuition to further the knowledge and skill
	(or skills) ofthe students
	- Promote the club and encourage more people to participate
	Classes are run every Monday, Wednesday and Friday. There are 3
	classes a night forthe different levels, an hour each and members are
	agedfrom5to17withacoupleofadultsaswell.

APPENDIX 1 Achievements and performance

Summary ofthe main achievements	We had several club members attend the Asano Championships in April
ofthe charity during the financial	2024, the GB Championships in October2024 and the Asano
period	Championships in February 2025. We had great successes including,
	winning the 3 man team event forthe firsttime at both theAsano and
	GB Championships, then retaining it at the Asano Championships in
	2025. Male Champion at all 3 andwe also had the Female champion at
	theGB Championship aswell as a number ofJunior champions.
	The dedication and hard work ofeveryone is paying off.
	Four senior members, including the two instructors have been selected
	to be part ofthe GB team to compete in the European Championships in
	Create in April 2025.
	Membership has been good as well students’ individual progress.
	Holidays are a difficult time, and there is a low attendance during Easter,
	Summer and October.
	Another fun Xmas party in December enjoyed by all wherewe held our
	annualprizegiving.

Financial review

|Briefstatement ofthe charity’s|policy | Atpresentthe charity hasno liabilitiesforemployment, rentor| |---|---| |on reserves|otherwise.| ||We are currently exceeding ouraims ofhaving reserves to support 6| ||months’ rent and electricity (approx. £3,000).| |Details ofany deficit|| |Donated facilities and services|(ifany) |We have volunteers (coaches)who have donated approximately432| ||hours. Board Members and Trustees have donated approximately 60| ||hours|

APPENDIX 1 Other optional information

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The trustees declare that they have approved the trustees’ report above.
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Signed on behalf of the charity’s trustees

Signature(s)

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Full name(s)
Position (e.g. Chair) | Chair Treasurer
Date | 28/10/25 28/10/25
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Enter SC No. below

Enter charity name below

Perth Shotokan Karate Academy

SC045582

	Perth Shotokan Karate Academy	Perth Shotokan Karate Academy	Perth Shotokan Karate Academy	Perth Shotokan Karate Academy	Perth Shotokan Karate Academy	Perth Shotokan Karate Academy	Perth Shotokan Karate Academy	Perth Shotokan Karate Academy	Perth Shotokan Karate Academy	Perth Shotokan Karate Academy	Perth Shotokan Karate Academy	Perth Shotokan Karate Academy	Perth Shotokan Karate Academy	Perth Shotokan Karate Academy	Perth Shotokan Karate Academy	Perth Shotokan Karate Academy	Perth Shotokan Karate Academy	SC045582
	Receipts andpayments accounts For the period from Period start date Period end date to 06 April 2024 Day Month Year Day Month Year 05 April 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
		to nearest £	to nearest £			to nearest £			to nearest £	to nearest £			to nearest £					to nearest £
A1 Receipts
Donations		29											29	29	29	29	29
Legacies													-	-	-	-	-
Grants													-	-	-	-	-
Receipts from fundraisingactivities													-	-	-	-	-	22
Gross tradingreceipts		10178											10	10	10	10,178	178	9,908
Income from investments other than
land and buildings													-	-	-	-	-
Rents from land & buildings													-	-	-	-	-
Gross receipts from other charitable
activities		0											-	-	-	-	-
													-	-	-	-	-
*A1 Sub total*	*A1 Sub total*	10,207	-	-	-	-	-	-	-	-	-	-	10,207	10,207	10,207	10,207	10,207	9,930
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts 10,207 - - ~~——~~									- -	- -	- -	- -	- - - 10,207	- - - 10,207	- - - 10,207	- - - 10,207	- - - 10,207	- 9,930
A3 Payments
Expenses for fundraising activities													-	-	-	-	-
Gross trading payments		8,018											8	8	8	8,018	018	8,083
Investment management costs													-	-	-	-	-	-
Payments relating directly to charitable	Payments relating directly to charitable
activities		4,282											4	4	4	4,282	282	5,022
Grants and donations
													-	-	-	-	-
Governance costs:
													-	-	-	-	-
Audit / independent examination													-	-	-	-	-
Preparation of annual accounts													-	-	-	-	-
Legal costs													-	-	-	-	-
Other	Other	Other
													-	-	-	-	-
													-	-	-	-	-
**A3 Sub total **		12,300	-	-	-	-	-	-	-	-	-	-	12,300	12,300	12,300	12,300	12,300	13,105
A4 Payments relating to asset and
investment movements
Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 12,300 - - - 12,300 13,105 ~~———————~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	2,094) ( - - - 2,094) ( 3,175) ( - 2,094) ( - - - 2,094) ( 3,175) ( ~~SSS5=~~

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APPENDIX 2 Perth Shotokan Karate Academy
Section B Statement of balances
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$C045582

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vnresmeet- Restricted funds Expendableendowment endowmPerman ent Total coment Total last period
n funds funds pert
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year | 12.610 | 12.610 15.786
Surplus / (deficit) shown on receipts and 3.176
payments account (3,176)
Cash and bank balances at end of year | 10,516, | 10,516 | | 12610]
(Agree balances with receipts and payments
account(s))
Fund to which asset belongs Market valuation Last year
oesails to nearest £ to nearest £
—
Total
Details Fund to which- asset belongs Cost (if available)- Currentavailable) value (if Last year
to nearest £ to nearest £ to nearest £
Club Funds pS
Club Funds |
410
Blazepods Club Funds
Club Funds |
Club Funds |
Club Funds
ctalle Fund to which liability relates Amount due Last year
to nearest £ to nearest £
- —— —
Total
Details Fund to whichaliability relates Amount(estimate)due Last year
to nearest £ to nearest £
———- —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name ate o
approval
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2024_2025 Perth Shotokan Karate Academy SCIO Accounts_xisx/ Statement of balances 2

December 2007

APPENDIX 2

Perth Shotokan Karate Academy

SC045582

Section C Notes to the Accounts

Unrestricted funds are those that can be expended at the discretion of the Trustees in furtherance of the objects of the charity.	Unrestricted funds are those that can be expended at the discretion of the Trustees in furtherance of the objects of the charity.	Unrestricted funds are those that can be expended at the discretion of the Trustees in furtherance of the objects of the charity.	Unrestricted funds are those that can be expended at the discretion of the Trustees in furtherance of the objects of the charity.
Type of activity or project supported n/a	Individual / institution	Number of grants made £





		Total	-

One trustee received remuneration for work done and agreed by committee			600
Authority under which paid			£
Payments were made in line with section 67 and the decisions to make the payments were taken bythe Trustees on the followingdates.
26th March 2025 SLjoiners to be Paid			600





One trustee received expenses
None None Nature of relationship Nature of transaction Repayment forpurchases throughoutyear		Number of trustees	£
Repayment forpurchases throughoutyear		1	2,866




None Nature of relationship		Transaction amount (£) Balance outstanding at period end (£)
		0	0

2024_2025 Perth Shotokan Karate Academy SCIO Accounts.xlsx / Notes

December 2007

APPENDIX 2

Perth Shotokan Karate Academy

SC045582

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	-	-	-	-	-	-
	reference Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	reference Total current period to nearest £	- Total last period to nearest £
					-
					-
					-
					-
Total 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 £
					-
					-
					-
					-
					-
					-
					-
					-
Total	-	-	-	-	-	-
	-	-	-	-	reference error	reference error

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 £
Total cost for governing body subscriptions	1,114				1,114	2,624
Total cost for fuel for travel to courses/competitions	808				808	769
Total cost for course/competition fees	2,360				2,360	1,630
					-
					-
					-
					-
					-
					-
					-
					-
Total	4,282	-	-	-	4,282	5,023
	reference error	-	-	-	reference error	reference error

2024_2025 Perth Shotokan Karate Academy SCIO Accounts.xlsxAdditional notes (1)

December 2007

INDEPENDENT EXAMINER'S REPORT

For the year ended 5th April 2025

Independent Examiner’s Report to the Trustees of Perth Shotokan Karate Academy SC045582

I report on the accounts of the charity for the year ended 5th April 2025.

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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity’s trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the 2005 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 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 connection with my examination, no matter has come to my attention:

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 Regulations; and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 27/10/2025