Bathgate Amateur Swimming Club
Scottish Charity No SC045674
Financial Statements for the Period Ended 30 September 2025
| Contents | |
|---|---|
| Reference and Administrative Details | 3 |
| Report of the Trustees | 4 |
| Independent Examiners’ Report | 5 |
| Statement of Financial Activities | 6 - 8 |
Bathgate Amateur Swimming Club
Charity No.SC045674
2
| Reference and Administrative Details | |
|---|---|
| Name of Charity | Bathgate Amateur Swimming Club |
| Scottish Charity No. | SC045674 |
| Registered office and principal address | 81 Forrest Place |
| Armadale | |
| West Lothian | |
| EH48 2GZ | |
| Trustees | |
| Bankers | Bank of Scotland |
| 50 Hopetoun Street | |
| Bathgate | |
| EH48 4EU | |
| Independent Examiner | ATD Bookkeeping |
| 5 Netherton Grove | |
| Whitburn | |
| West Lothian | |
| EH47 8JQ |
Bathgate Amateur Swimming Club
Charity No.SC045674
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Report of the Trustees for the Period Ended 30 September 2025.
The trustees present their report and accounts of Bathgate Amateur Swimming Club (BASC) for the year to 30 September 2025. These have been prepared in accordance with the requirements of the Statement of Recommended Practice Accounting and Reporting by Charities (March 2005).
Reference and Administrative Details
These have been provided on page 3 of this report.
Structure, Governance and Management
Bathgate Amateur Swimming Club is a registered charity (Scottish Charity No. SC045674). It is governed by its constitution.
It is headed by a committee appointed at an AGM or EGM.
Financing
Reserves Policy
The club ensures that reserve funds are deposited in appropriate easily accessible interest paying bank accounts.
Declaration
The members of the board would like to thank all those who contribute their time and energy in order that BASC can provide the services that it does.
Approved by the Trustees on 30[th] November 2025 and signed on its behalf by (President)
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Bathgate Amateur Swimming Club
Charity No.SC045674
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Independent Examiner’s Report on the Accounts
As independent examiner I report to the trustees of Bathgate Amateur Swimming Club, registered charity no SC045674, on the accounts of the charity for the period:1st October 2024 to 30th September 2025, as set out on pages 6 to 8.
Respective Responsibilities of Directors and Auditors
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.
Basis of Independent Examiners Statement
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.
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1 Which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
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have not been met, or
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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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ATD Bookkeeping 5 Netherton Grove Whitburn West Lothian EH47 8JQ
24[th] November 2025
Relevant professional body: PQ ACCA
Bathgate Amateur Swimming Club
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Bathgate Amateur Swimming Club Receipts & Payments Account for the year ending 30 September 2025
| Receipts Fees & Subscriptions Bathgate Sprint Meet Donations & Fundraising Gala Entries Swimwear & Kit Sales FVJL Door Income Other Income BASC Presentation Night SASA Bursaries / Grants Payments Sundry Membership & Fees Club Champs, Sprint Meet & Pres Swimwear & Kit BASC Presentation Night Coaching Costs Pool Hire Seasonal Gifts / Events Office Expenses Governance Costs AGM Committee Expenses Courses/Training Go Cardless Fees Surplus (Deficit) Surplus brought forward Retained Funds |
66,984 57,118 1,285 1,385 10,123 3,480 4,769 2,141 705 1,117 326 210 50 - 1,515 883 2,000 2,000 87,756 68,334 223 291 9,854 6,616 5,942 2,936 6,805 1,331 1,508 104 20,813 22,610 31,000 29,512 1,764 188 1,213 849 280 210 - 161 1,796 542 691 81,889 - 65,349 5,867 2,985 28,768 25,783 34,635 28,768 2024 2025 |
|---|---|
Bathgate Amateur Swimming Club
Charity No.SC045674
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Bathgate Amateur Swimming Club Statement of Balances As At 30 September 2025
| Fixed Assets Current Assets Bank Cash Current Liabilities Represented By: Funds of the Charity Unrestricted Restricted |
34,535 28,668 100 100 34,635 28,768 - - 34,635 28,768 30,172 24,509 4,463 4,259 34,635 28,768 2025 2024 |
34,535 28,668 100 100 34,635 28,768 - - 34,635 28,768 30,172 24,509 4,463 4,259 34,635 28,768 2025 2024 |
|---|---|---|
| 28,768 | ||
| 24,509 4,259 |
||
| 28,768 |
Bathgate Amateur Swimming Club
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Bathgate Amateur Swimming Club Notes to Accounts for the year ending 30th September 2025
1 - Restricted Funds of the Charity
| Awards for All Family Support Grant Training Grant |
At 1 Oct 2024 159 4,100 - |
At 1 Oct 2024 159 4,100 - |
Incoming Resources - - 2,000 |
Outgoing Resources - - 1,796 |
Fund Balance Transfer |
At 30 Sept | At 30 Sept | |
|---|---|---|---|---|---|---|---|---|
2025 159 4,100 204 |
||||||||
| 4,259 | 2,000 | 1,796 | - | 4,463 |
2 - Reconciliation of Movement of funds:-
| Retained funds brought forward Surplus / (Deficit) for the year Retained funds carried forward |
2025 2025 2025 £ £ £ Restricted Unrestricted Total 4,259 24,509 28,768 204 5,663 5,867 |
|---|---|
| 4,463 30,172 34,635 |
3 - Bathgate Sprint Meet
In the past, the income received directly into the bank for this event has been recorded as gala entry income.
4 - Swimwear & Kit
Included in the figure of £6,805 is £2,988 being 90th anniversay items.
Bathgate Amateur Swimming Club
Charity No.SC045674
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