## APPENDIX 1 ||__Periodstartdate| ——|_——Periodenddate OSC Day | Month | Year| | Day __—'| Month _| Year =eee Office of the Scottish Charity Regulator **----- Start of picture text -----**
eT
**----- End of picture text -----**
Names of the charity trustees on date of approval of Trustees’ Annual Report **----- Start of picture text -----**
Trustee name Office (if any) aane (or body) entitled to
appoint trustee (if any)
1 Chairperson
2 eve
CS
sewtay
a
a fuses SCSSC“‘“S*S*S*™*™S~S~*™
5
a
a
0
To
peo —CS
a
1
a
1
a
a
**----- End of picture text -----**
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) **----- Start of picture text -----**
Name ates acted if not for whole year
**----- End of picture text -----**
## 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 management committee, which normally meets every 3 months, are| ||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.| 2 ## 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| 3 ## APPENDIX 1 ## Other optional information **----- Start of picture text -----**
The trustees declare that they have approved the trustees’ report above.
**----- End of picture text -----**
Signed on behalf of the charity’s trustees ## Signature(s) **----- Start of picture text -----**
Full name(s)
Position (e.g. Chair) | Chair Treasurer
Date | 28/10/25 28/10/25
**----- End of picture text -----**
4 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**|**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=~~|||||||||||||||||||||||| **----- Start of picture text -----**
APPENDIX 2 Perth Shotokan Karate Academy
Section B Statement of balances
**----- End of picture text -----**
## $C045582 **----- Start of picture text -----**
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
**----- End of picture text -----**
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** |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C1 Nature and purpose of**
**funds**_(may be stated on_
_analysis of funds worksheets)_
**C2 Grants**
**C3b Trustee remuneration -**
**details**
**C6 Other information**
**C5 Transactions with trustees**
**and connected persons**
**C4b Trustee expenses -**
**details**|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.|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 3 December 2007 APPENDIX 2 **Perth Shotokan Karate Academy** **SC045582** ## **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 £**| ||||||||||**-**||| ||||||||||**-**||| ||||||||||**-**||| ||||||||||**-**||| |**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 £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**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 £**| |---|---|---|---|---|---|---|---|---|---|---|---| |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: 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 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 2. 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**