**Charity registration number SC046015 (Scotland)** # **DUNDEE DRAGONS WHEELCHAIR SPORTS CLUB ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024** **DUNDEE DRAGONS WHEELCHAIR SPORTS CLUB** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **Charity number (Scotland)** SC046015 **Independent examiner Bankers** The Royal Bank of Scotland Plc Perth Chief Office 12 Dunkeld Road PERTH PH1 5RB ## **DUNDEE DRAGONS WHEELCHAIR SPORTS CLUB** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1 – 3| |Independent examiner's report|4| |Receipts and payments|5| |Statement of balances|6| |Notes to the financial statements|7 – 9| **DUNDEE DRAGONS WHEELCHAIR SPORTS CLUB TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2024** The Trustees present their annual report and financial statements for the year ended 30 September 2024. The information set out in the Legal and Administrative Information page forms part of this report. The financial statements comply with current statutory requirements and the constitution of Dundee Dragons Wheelchair Sports Club. ## **Objectives and activities** The organisation's purposes are: - To promote and provide facilities for amateur wheelchair sport in Dundee and community participation in the same; - To offer coaching and competitive opportunities in wheelchair sport; - To promote the Club within the local community and in wheelchair sport; - To ensure duty of care to all members of the Club; and - To provide all its services in a way that is fair to everyone. ## **Achievements and performance** ## _Membership_ This was another busy year for the club, part of a continuing growth since the restrictions of the COVID period as new & existing members resume sporting & social activity. There has also been expansion of the sports offering which has contributed to this progress, especially in the uptake of adaptive cycling. ## _Activities_ The club supports regular sports activities including basketball, wheelchair rugby league (WRL) and badminton. Adaptive cycling remains a high growth sport this year & continues to expand participation aided by funding for coordinator support. Other sports are also offered as “tasters” to provide opportunity to explore new activities for as many members as practicable. These have included sports such as archery, curling, and surfing. The objective is to offer diverse sporting experience and opportunity for members to progress in a chosen sport. The club has provided wheelchair sports for a number of events across Dundee in collaboration with other multi-sport events and agencies, to promote the benefits of access to & engagement in sport. ## _Competition_ The club provides access for all tiers of ability, and offers competition opportunity in all its regular sports. Dragons Rugby League Team compete in Scotland Rugby League Premiership Wheelchair series, and were Champions in the 2023 inagural series. The club is also represented in the Scotland national squad. Badminton playing members competed at a number of tournaments including the Discovery Games and PKDS Badminton Championships. Members have also won medals at Scottish, UK and European events this year. Junior basketball players are also progressing in the sport via National Academy Training. Club members have also represented Scotland in wheelchair basketball and attended GB team training camps. ## _Fundraising_ Fundraising is vital to the club as it allows members to engage in activities with a minimal personal cost. The club has now completed its 11[th] year of activity and has benefited from gift and grant support, in addition to member-based fundraising. This year we are grateful to BBC Children in Need, LimitlessFunding & National Lottery, all of whom supported the charitable work of Dundee Dragons. Acknowledgement too, for CTC/Cycle-UK who made a significant donation for expansion of the adaptive cycle equipment fleet, which is a growing but expensive sport to provide. ## _Awards_ The club is regularly nominated for awards, regionally & nationally. This year Dragons have received a number of accolades including; Variety Club ; Disability Sports Awards Community and Clubs Achievement Award. The club often features in Dundee Sports Awards and British Cycling awards, gaining recognition locally & nationally for engagement & achievement in the sporting community it serves. **DUNDEE DRAGONS WHEELCHAIR SPORTS CLUB TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024** ## **Financial review** The results for the year are set out in the receipts and payments account. ## **Reserves policy** Trustees' policy is to retain a minimum of 3 months normal running costs in order to meet commitments and to cover any unexpected expenditure. This equates to around £5,900 in 2024 (excluding equipment purchases), an increase from £4,500 in 2023 , roughly in line with the increased activity of the club. The Trustees continue to look at fundraising activities for the future to grow & sustain the operation of the club for the benefit of its membership & community outreach. ## **Plans for future periods** The club seeks to sustain the expansion of activities for members during the year ahead, where there is both demand and benefit for participants. Continued development of cycling activity is planned with the aid of a coordinator resource. It’s planned for tennis & curling to continue to be offered. The club will also seek to offer new sports with the aid of external providers. Downhill skiing was not possible due to unsuitable weather and an alternative option of Adaptive Nordic Skiing will be tried, with hope that suitable snow conditions will allow a future downhill skiing session in the coming winter. ## **Structure, governance and management** The Dundee Dragons Wheelchair Sports Club was incorporated on 29 September 2015 and registered with the Office of the Scottish Charity Regulator as an SCIO (Scottish Charitable Incorporated Organisation) under charity number SC046015 on that date. The funds held by the previous unincorporated association, also called Dundee Dragons Wheelchair Sports Club, were transferred to the SCIO upon registration. Particulars of the trustees and professional advisors along with relevant addresses are shown on the Legal and Administrative page of the report. The Trustees who served during the year and up to the date of signature of the financial statements were: The maximum number of charity trustees is nine. Out of that, no more than five shall be members of the organisation and no more than four shall be non-members of the organisation. The structure of the organisation consists of the members, who have powers to appoint those who will serve on the board and take decisions on changes to the constitution itself and the board, who generally control the activities of the organisation. The people serving on the board are referred to as charity trustees. **DUNDEE DRAGONS WHEELCHAIR SPORTS CLUB TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024** ## **Statement of Trustees' responsibilities** The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Scotland requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees' report was approved by the Board of Trustees. Trustee 29 June 2025 DUNDEE DRAGONS WHEELCHAIR SPORTS CLUB INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DUNDEE DRAGONS WHEELCHAIR SPORTS CLUB I report on the finanaal statements of the charity for the year ended 30 September 2024, which are Set out on the following Page5. Respectlve Tesponslbllltles ol Trustees and examlner The charity's Trusteès are résponsiblè for the p￿ParatIon of the financial statéments in accordance with the tèrms of t Charities and Trustee Investments Iscouandl Act 2005 and the Charitie5 Accoun15 (Scollandl Regulations 2006 las amended). The charity's Trustee5 considerthat the audi( requirement of Regulation 1011 Ildl ofthe 2006 Accounts Regulation5 does not apply.11 is my role lo examine the finanaai stslements as required and lo slate whether particular matters have come to my attention. Basls of Independent examlnefs ststement My èxamination is carried out in aceordancè with Règulation 11 of thè 2006 Aceounts Règulations. An èxamination indudès review of the accounting record5 kept by the charity and a compari50n of the financial 5talemenls presented with those records. It also includes consideration of any unusual ((ems or disclosures in the financial statements and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the eviden￿ that would be r8quired in an audit and consoquonuy this is not a full audit opinion on the view givon by the financial ststoments. Independent examlner's statement In ￿nneCtiOn with my examination, no matter has come to my attention.. {a} which give5 me reasonable cause to believe that in any material respect the requirements have not been mel.. li} to keep accounting rocords in accordanco with soction 44111 la} of the 2005 Act and RegLblation 4 of the 2006 Accounts Ragulations- and lill to prepare financial statements which accord wth the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations., or {b} to which, in my opinion, attantion should bè drawn to enab￿ a propar undèrstanding of the financial statèmènts to bè réaehèd. Dated.. 29 June 2025 **DUNDEE DRAGONS WHEELCHAIR SPORTS CLUB STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024** |**Receipts**
Donations and
membership fees
Members subscriptions
**Total receipts**
**Payments**
Raising funds
Charitable Activities
**Total resources expended**
**(Deficit)/surplus for the**
**year/**
**Net movement in funds**
Fund balances
at 1st October 2023
**Fund balances**
**at 30th Sept 2024**|**Unrestricted Restricted**
**Funds**
**Funds**
**TOTAL**
**2024**
**2024**
**2024**
**£**
**£**
**£**
29,593
31,440
61,033
2,986
-
2,986
32,579
31,440
64,019
-
-
-
28,239
31,440
59,679
28,239
31,440
59,679
4,340
-
4,340
12,692
-
12,692
17,142
-
17,142|**Unrestricted Restricted**
**Funds**
**Funds**
**TOTAL**
**2023**
**2023**
**2023**
**£**
**£**
**£**
52,890
32,500
85,390
6,068
-
6,068| |---|---|---| |||58,958
32,500
91,458
5,544
-
5,544
51,982
40,292
92,274| |||57,526
40,292
97,818| |||1,432
(7,792)
(6,360)
11,260
7,792
19,052| |||12,692
-
12,692| **DUNDEE DRAGONS WHEELCHAIR SPORTS CLUB STATEMENT OF BALANCES AS AT 30 SEPTEMBER 2024** **2024 2023 £ £ £ £ Current Assets** Cash at Bank & in Hand 17,142 12,692 Net Current Assets 17,142 12,692 **Income Funds** Restricted Funds - - Unrestricted Funds 17,142 12,692 **Debtors** None **Liabilities** None **Other assets** Wheelchairs and equipment : £16,194 (2023: £24,171) Depreciation on wheelchairs and equipment 33% Straight Line Cycles : £32,286 added new in last quarter of year Plant and machinery : £3,825 (2023: £3,825) Depreciation on plant and machinery 20% straight line Minibus £29,473 Depreciation on minibus 20% Straight Line The financial statements were approved by the Trustees on 29 June 2025 **DUNDEE DRAGONS WHEELCHAIR SPORTS CLUB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024** ## 1 **Accounting policies** These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. ## **2 Donations and membership fees** |**Receipts**
Donations and Gifts
Members Fees
**Totals:**|**Unrestricted Restricted**
**Funds**
**Funds**
**TOTAL**
**2024**
**2024**
**2024**
**£**
**£**
**£**
26,090
31,440
57,530
3,503
-
3,503
29,593
31,440
61,033|**Unrestricted Restricted**
**Funds**
**Funds**
**TOTAL**
**2023**
**2023**
**2023**
**£**
**£**
**£**
50,498
32,500
82,998
2,392
-
2,392| |---|---|---| |||52,890
32,500
85,390| ## **3 Income from other trading activities** |**Income from other trading activities**|| |---|---| |Fundraising Events|**Unrestricted Unrestricted**
**Funds**
**Funds**
**2024**
**2023**
**£**
**£**| ||2,986
6,068| |**4 Raising funds**
Cost of Fundraising Events|**Unrestricted Unrestricted**
**Funds**
**Funds**
**2024**
**2023**
**£**
**£**
-
5,544| |---|---| ||-
5,544| **DUNDEE DRAGONS WHEELCHAIR SPORTS CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024** ## **5 Expenditure on charitable activities** |**Direct Costs:**
Purchase & Hire of Eqpt &
Spares
Hall Hire
Sports Event Costs
Administrative Costs
Training Costs
Coordinator Costs
Motor Costs
Insurance Costs
Independent Examiner Fees
**Analysis by Fund:**
Unrestricted Funds
Restricted Funds|**2024**
**2023**
**£**
**£**
34,372
72,102
5,852
8,778
1,319
1,060
1,162
1,439
-
600
11,286
4,018
930
932
3,490
3,015
1,062
330| |---|---| ||59,473
92,274| ||28,033
51,982
31,440
40,292| ||59,473
92,274| Support costs have not been separately identified as the trustees consider there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified. ## **6 Trustees** None of the Trustees (or any persons connected with them) received any remuneration or expenses during the year. (2023: nil) ## **7 Taxation** The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. **DUNDEE DRAGONS WHEELCHAIR SPORTS CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024** ## **8 Restricted funds** The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. |Chair Fund
Ballie Gifford
Rock Up & Ride
Nissan Grant
Foundation
Scotland
CTC-Cycle UK
Grant|**Movement in Funds:**
**Balance at**
**Incoming**
**Resources**
**Balance at**
**1st Oct**
**2022**
**Resources**
**Expended**
**1st Oct**
**2023**
**£**
**£**
**£**
**£**
290
-
(290)
-
2,602
-
(2,602)
-
900
-
(900)
-
4,000
-
(4,000)
-
-
32,500
(32,500)
-
-
-
-
-
7,792
32,500
(40,292)
-|**Movement in Funds:**
**Incoming**
**Resources**
**Balance at**
**Resources**
**Expended**
**30th Sept**
**2024**
**£**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
31,440
(31,440)
-| |---|---|---| |||31,440
(31,440)
-| ## Purpose of Restricted Funds Chair Fund donations were provided to purchase a new bespoke wheelchair and help fund further wheelchair purchases. Baillie Gifford funding was received towards a club coordinator post. Rock up and Ride funding was received from Scottish Cycling towards cycling events. Nissan Grant funding was received towards gaining qualifications and enhancing employability prospects. Foundation Scotland was received for minibus conversion. CTC/Cycle UK was received towards cycling equipment.