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2025-03-31-accounts

Enter SC No. below

APPENDIX 2

Enter charity name below

SC046190

Beach Wheelchairs

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 Receipts andpayments accounts Receipts andpayments accounts
Period start date Period end date Period end date
For the period
from		 5
Day		 April
Month		 2024
Year		 to Day
31		 Month
March		 Year
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		 Total funds last
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 17,599 10 10,659 28 28 28,258 23,427
Legacies - - -
Grants 20 20,292 20 20 20,292 25,048
Receipts from fundraisingactivities - - -
Gross tradingreceipts - - -
Income from investments other than
land and buildings 701 701 701 701 570 570
Rents from land & buildings - - -
Gross receipts from other charitable
activities - - -
- - -
A1 Sub total A1 Sub total 18,300 30,951 30,951 - - - - - - 49,251 49,251 49,251 49,045
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
-
Proceeds from sale of investments
-
A2 Sub total -
-
-
-
-
-
Total receipts 18,300
30,951
-
-
49,251
49,045
A3 Payments
~~—		 —~~
Payments relating directly to charitable Payments relating directly to charitable
activities 13,249 1 1,200 14 14 14,449 12,428
Expenses for fundraising activities - - - - - -
Gross trading payments - - - - -
Marketing 1,039 1 1 1,039 542 542
Bank charges - - - - - -
Grants and donations
- - - - -
Governance costs:
- - - - -
Audit / independent examination - - - - -
Preparation of annual accounts 1,140 1 1 1,140 1,080
Legal costs - - - - -
Other Other
- - - - -
- - - - -
**A3 Sub total ** 15,428 1,200 1,200 - - - - - - 16,628 16,628 16,628 14,050
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
2,871
8,102
10,973
20,243
Purchase of investments
-
-
A4 Sub total 2,871
8,102
-
-
10,973
20,243
Total payments 18,299
9,302
-
-
27,601
34,293
~~—__-=——~~
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year		 1
21,649
-
-
21,650
14,752
346)
(
346
-
345)
(
21,995
-
-
21,650
14,752
~~===~~

APPENDIX 2

SC046190

Beach Wheelchairs

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
B4 Liabilities
B5 Contingent liabilities		 Details Unrestricted
funds
to nearest £
42,114
345)
(		 Restricted funds
to nearest £
4,810
21,995		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total last
period
to nearest £
Cash and bank balances at start of year 46,924 32,172
Surplus / (deficit) shown on receipts and
payments account		 21,650 14,752
- -
- -
Cash and bank balances at end of yea
(Agree balances with receipts and payments
account(s))
Details		 r 41,769 26,805 - - 68,574 46,924
-
-
-
Fund to which
-
asset belongs
-
-
Market valuation
to nearest £		 Last year
to nearest £
Details Fund to which asset belongs To
Cost (if a
to nea		 tal
vailable)
rest £		 -
-
Current value (if
available)
to nearest £		 Last year
to nearest £
HMRC- PAYE recoverable - 284
Details Total

Fund to which liability rela		 -
-
284
tes Amount due
to nearest £		 Last year
to nearest £
Accounts and Independent Examination
fee		 1,080 900
PAYE/NI 69
Details Tot
Fund to which liability rela		 al
tes		 1,149 900
Amount due
(estimate)
to nearest £		 Last year
to nearest £
Signature Tot
Print Name		 al -
-
Date of
approval
16/12/2025

BEA523NB - OSCR R+P 31.03.25 / Statement of balances

December 2007

2

APPENDIX 2

SC046190

Beach Wheelchairs

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C3a Trustee remuneration
C4a Trustee expenses
C2 Grants
C3b Trustee remuneration -
details
C4b Trustee expenses -
details
C6 Other information
C5 Transactions with trustees
and connected persons		 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 Number of
trustees		 £
Nature of relationship
 Transaction
amount (£)		 Balance
outstanding at
period end (£)

BEA523NB - OSCR R+P 31.03.25 / Notes

December 2007

3

APPENDIX 2

SC046190

Beach Wheelchairs

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 16,694 10,659 27,353 22,950
Gift aid receoverable 905 - 905 477
- -
- -
Total 17,599 10,659 - - 28,258 23,427
- - - - - -

2 Grants

2 Grants 2 Grants
Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
National Lottery - 20,000 20,000 -
Fat Face Foundation - - - 500
People's Postcode Trust - - - 5,000
North Berwick Trust - - - 12,700
The Renaissance Club Award - - - 3,000
Foundation Scotland - - - 2,970
Groundwork Tesco - 292 292 878
Total - 20,292 20,292 25,048
- - - -

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 £
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -

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 £
Beach hut, chairs & hoist expenditure








-










-
Rent & insurance 2,777 2,777 2,320
Wages & National Insurance 6,295 1,200 7,495 6,955
Postage and stationary 10 10 20
Donationspaid out - - 401
Refunds - - 1,000
Telephone & computer costs 508 508 614
Electricity 74 74 39
Travel 184 184 150
Repairs and maintenance 3,161 3,161 674
Miscellaneous 240 240 255
-
Total 13,249 1,200 - - 14,449 12,428
- - - - - -

BEA523NB - OSCR R+P 31.03.25Additional notes (1)

December 2007

APPENDIX 2

SC046190

Additional analysis (2)

Receipts
5 Breakdown of unrestricted funds		 Unrestricted
fund 1 - enter
name of fund
below		 Unrestricted
fund 2 - enter
name of fund
below		 Unrestricted
fund 3 - enter
name of fund
below		 Unrestricted
fund 4 - enter
name of fund
below		 Total
unrestricted
funds		 Total
unrestricted
funds last period
Donations 17,599 17,599 13,714
Legacies - - -
Grants - - 8,000
Receipts from fundraisingactivities - - -
Gross tradingreceipts - - -
Income from investments other than land and
buildings		 701 701 570
Rents from land & buildings - - -
Gross receipts from other charitable activities - - -
Sub total
Receipts from asset & investment sales		 18,300 - - - 18,300 22,284
-
Proceeds from sale of fixed assets - -
Proceeds from sale of investments - -
Sub total
Total receipts
Payments		 - - - - - -
18,300 - - - 18,300 22,284
-
Expenses for fundraisingactivities - - -
Gross trading payments - - -
Marketing 1,039 1,039 542
Bank charges - - -
Payments relatingdirectlyto charitable activities 13,249 13,249 9,532
Grants and donations - - -
Governance costs: - - -
Audit / independent examination - - -
Preparation of annual accounts 1,140 1,140 1,080
Legal costs - - -
- -
- -
Sub total
Payments relating to asset and investment
movements		 15,428 - - - 15,428 11,154
-
Purchases of fixed assets 2,871 2,871 374
Purchase of investments - - -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 2,871 - - - 2,871 374
-
18,299 - - - 18,299 11,528
-
1 - - - 1 10,756
346)
(		 - - - 346)
(		 814)
(
345)
(		 - - - 345)
(		 9,942
-
Nature and purpose of funds

BEA523NB - OSCR R+P 31.03.25Additional notes (2)

December 2007

APPENDIX 2

SC046190

Beach Wheelchairs

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts Ramp Upgrade Beach Walkers National Lottery-
Staff Costs		 NB Power chair
and motors		 Portobello -
Manual chair		 Total restricted
funds		 Total restricted
funds last
period
Donations 4,000 1,600 4,297 762 10,659 9,713
Legacies - -
Grants 20,000 292 20,292 17,048
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		 4,000 1,600 20,000 4,589 762 30,951 26,761
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - - -
4,000 1,600 20,000 4,589 762 30,951 26,761
-
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities - 1,200 1,200 2,896
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 - - 1,200 - - 1,200 2,896
-
Purchases of fixed assets - 1,850 - 2,423 3,829 8,102 19,869
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - 1,850 - 2,423 3,829 8,102 19,869
-
- 1,850 1,200 2,423 3,829 9,302 22,765
-
4,000 250)
(		 18,800 2,166 3,067)
(		 21,649 3,996
250 96 346 814
4,000 - 18,800 2,166 2,971)
(		 21,995 4,810
-
Nature and purpose of funds

BEA523NB - OSCR R+P 31.03.25Additional notes (3)

December 2007

APPENDIX 1 oscr Period start date Month Year Apnl 2024 Period end date Month Year March 2025 Da From To 31 Office of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known by Registered charity number Charity's principal address Beach Wheelchairs SC046190 Postcode Names of the charity trustees on date of approval of Trustees, Annual Report Name of person (or body) entitled to appoint trustee (if any) Trustee name Office (if any) Dates acted if not for whole year Chair Vice Chair to 05103125 Resigned 05103125 Vice Chair from 05103125 Treasurer Secretary from 05103125 Resigned 05103125 Resigned 05103125 10 11 12 Appointed 05103125 Appointed 05103125 Resigned 25108125 13 14 15 16 17 18 19

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 Dates acted if not for vthole year Structure, governance and management Type of governing document Constitution Beach Wheelchairs is a Scottish Charitable Incorporated Organisation {SCIO) with an elected Board of Trustees and Members. It was registered as a charity on 9 December 2015 and is governed by it's Constitution Trustee recruitment and appointment The charity is governed by a Board of Trustees. The Trustees are chosen for their individual qualifications, experience and skills to cover the gamut of those required for successful governance of the Charity. The individual training needs of the Trustees is considered at appointment and then periodically throughout their appointment. Objectives and activities Charitable purposes To provide relief to those in need by reason of age, ill-health and disability through the provision of specialist equipment for the people of East Lothian and Edinburgh to allow access to the beach and other outdoor terrains. Summary of the main activities in relation to these objects Provide beach wheelchairs and supporting facilities Provide beach wheelchairs for hire at no cost

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period Amendment to our Constitution to include 'other outdoor terrains in Edinburgh and East Lothian, to allow users to access suitable surrounding areas in addition to beach access. Appointment of a part-time 'Service Coordinator, employee position of 15 hours weekly funded byThe National Lottery for a two year period. Purchase of new equipment.. Beach Rollator x 2 De-Bug Adult Chair *4 Replacement motors for power chair Total of 609 recorded hires in the calendar year for 2024, an increase on the 412 recorded hires for 2023. Financial review Brief statement of the charity's policy on reserves The charity's policy is to hold sufficient funds in reserve to ensure the charty's ability to fijlfil its charitable objectives. Details of any surplus Donated facilities and services (if any)

APPENDIX 1 other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name(s) Position (e.g. Chair) Chair Date 1611212025

APPENDIX 3 OSCR ScOtt￿h Charity Regulator Inde endent examiner's re ort on the accounts Report to the trusteeslmembers of Beach Wheelchairs Registered charity number On the accounts of the charity for the period SC046190 Period start date Month Period end date Month Year Year Apnl 2024 31 March 2025 Set out on pages rememl*r lo Indude the p￿e rte￿ of addthnal sheetsl 14 Respective responsibilities of trustees and examiner The charity's truslees are responsible ft)r Ihe preparation of the accounts in accordance with the terms of the Charities and Trustee Investrnent (Scotiand) 2005 Act and the Charities Accounls {Scotland} Regulations 2006. The charty 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 examinats'on 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 conceming 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 Basis of independent examiner's statement Independent examiner's statement 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 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: Signed: Name: Relevant professional qualification(s) or body (if any): 16/12/2025 In3titute of Chartered Accountants of Scotland Address: "Please delete the wo￿5 in the brackets rf they th) wt appty. If the I￿)￿15 do aFvty. sel oul Ihose matt￿5 which have c￿e to yow attentK)n on the following page.

APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose