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