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2024-12-31-accounts

West Lothian Community Table Tennis Club

Trustees Report - 2024

Charitable Objectives of WLCTTC

Summary Reflection

Core Activities

The club continued to deliver its core objectives in providing a safe, accessible and quality space for members to enjoy table tennis as part of their membership. Sessions were regularly held on Monday, Wednesday and Thursday evenings. These provided opportunities for social interaction, exercise, and practice for competitive play. Through these sessions, we also hosted away clubs from Edinburgh and the Lothians.

The club organised and successfully completed two competitive in-house club competitions.

We held our annual AGM to present trophies, give key updates, and allow members to contribute to discussions.

The club continued its long-standing participation in the Edinburgh and Lothians Table Tennis League, showing a healthy group of competitive players with many new members playing in the league for the first time.

The club also continued to open our “Pop In and Play” venue for an average of six days per week throughout 2024, allowing anyone to play for free with no restrictions. This

brought significant benefits to the wellbeing of community members and was only possible thanks to the handful of dedicated volunteers opening the venue each day.

Finances

The trustees continued to operate with financial diligence and highlighted examples of this during the AGM that reflected on 2024.

The surplus grew considerably in 2024 due to several factors:

Development Officer

For the first time, the club was able to appoint a development officer thanks to Direct Club Funding from sportscotland. Our development officer was announced in the middle of 2024, allowing us to focus on community engagement and improving the quality of table tennis within the club. This led to a slight growth in memberships and improved retention of current players.

At the same time, our development officer was building networks within the community, including with the West Lothian Active Schools Co-ordinator and staff from Table Tennis Scotland. The remainder of 2024 allowed our development officer to settle further into the club and begin to understand the needs of our community.

Charitable Activities

The club donated two tables to East Calder Church and Kirknewton Parish Church. We also hosted free sessions for local groups such as Cubs and Scouts in our ‘Pop In and Play’ venue. The daily opening of this venue was one of the main ways we interacted with our wider community.

The club also continued to make its equipment available to Scottish Veterans Table Tennis as well as Edinburgh and Lothian Table Tennis to support the delivery of their tournaments. Given the shortage of large venues – particularly following the closure of the Bell Centre in Perth – this assistance has been of significant value to the wider table tennis community in Scotland and has helped to sustain and encourage participation in the sport.

Forward Look

Looking ahead to 2025, the trustees will continue to provide opportunities for both recreational and competitive players to enjoy table tennis. We will also look to sustain

our volunteer base, support our development officer to grow community participation, and maintain financial stability.

This report was approved by the trustees on 25/09/2025.

On behalf of the trustees:

Club Treasurer

West Lothian Community Table Tennis Club

Enter SC No. below

APPENDIX 2

APPENDIX 2 Enter SC No. below Enter SC No. below
West Lothian Community Table Tennis Club SC046221
Receipts andpayments accounts
Period start date Period end date Period end date
For the period
from
01
Day
Jan
Month
2024
Year
to Day
31
Month
Dec
Year
2024
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 £
A1 Receipts
Donations 1,304 1 1 1,304 1,971
Legacies - - -
Grants 200 6 6 6,000 6 6 6,200 - -
Receipts from fundraisingactivities 250 250 250 250 - -
Gross tradingreceipts 14,754 14 14 14,754 10,220
Income from investments other than
land and buildings 386 386 386 386
Rents from land & buildings - - -
Gross receipts from other charitable
activities - - -
- - -
A1 Sub total A1 Sub total 16,894 6,000 6,000 6,000 - - - - - - 22 22 22,894 12,191
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
A2 Sub total -
-
-
Total receipts 16,894
6,000
-
~~—————~~
-
-
-
-
-
-
-
-
-
22,894
-
-
-
22,894
-
-
-
22,894
-
12,191
A3 Payments
Expenses for fundraising activities - - -
Gross trading payments 11,079 7 7 7,320 18 18 18,399 10,171
Investment management costs - - -
Payments relating directly to charitable Payments relating directly to charitable
activities - - -
Grants and donations
- - -
Governance costs:
- - -
Audit / independent examination - - - 125 125
Preparation of annual accounts - - -
Legal costs - - -
Other Other
- - -
- - -
**A3 Sub total ** 11,079 7,320 7,320 7,320 - - - - - - 18,399 18,399 18,399 10,296
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
Purchase of investments
A4 Sub total
Total payments
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
-
-
-
-
-
-
-
-
-
-
11,079
7,320
-
-
18,399
10,296
5,815
1,320)
(
-
-
4,495
1,895
-
5,815
1,320)
(
-
-
4,495
1,895
~~SSSSS~~
~~==sS5=~~

APPENDIX 2

West Lothian Community Table Tennis Club

SC046221

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 £
8,960
5,815
Restricted funds
to nearest £
12,828
1,320)
(
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 21,788 19,413
Surplus / (deficit) shown on receipts and
payments account
4,495 1,895
-
-
(Agree balances with receipts and payments
account(s))
Details
Cash and bank balances at end of year
14,775 11,508 - - 26,283 21,308
-
-

-
Fund to which

-
asset belongs

-
Market valuation
to nearest £

-
Last year
to nearest £
Details Fund to which asset belongs Total
Cost (if available)
to nearest £
-
-
Current value (if
available)
to nearest £
Last year
to nearest £
Various Sports Equipment 5,600
Details Total
-
Fund to which liability relates
-
5,600
-
Amount due
to nearest £
Last year
to nearest £
Details Total
Fund to which liability relates
- -
Amount due
(estimate)
to nearest £
Last year
to nearest £
Signature Total
Print Name
-
-
Date of
approval

/ Statement of balances

2

December 2007

APPENDIX 2

West Lothian Community Table Tennis Club

SC046221

Section C Notes to the Accounts

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

C2 Grants

C3a Trustee remuneration

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 £

C3b Trustee remuneration - details

C4a Trustee expenses

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

C6 Other information

If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)
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 (£)

Key Note: Change in Restricted vs Uncommitted Funding

In 2022, there was a payment made to a contractor totalling £6,172 for website development and social media management. This payment was incorrectly deducted from unrestricted funds instead of restricted funds. The change made in these 2024 accounts reflects this correction, essentially adding £6,172 to unrestricted funds and deducting it from restricted. The trustees have confirmed that this payment of £6,172 in 2022 could be covered within the Direct Club Funding the restricted funds relate to.

/ Notes

3

December 2007

APPENtILX2 l Notes De￿rnber 2(M)7

APPENDIX 2

West Lothian Community Table Tennis Club

SC046221

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 £
Livingston Popin and PlayDonations 1,304 1,304 971
Other Donations 250 250 1,000
-
-
Total 1,554 - - - 1,554 1,971
reference - - - reference -

2 Grants

2 Grants 2 Grants
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Total current
period
to nearest £
Total last
period
to nearest £
Sports Scotland 6,000 6,000 -
ScotMid grant 200 200 -
-
-
Total
200
-
Unrestricted
funds
to nearest £
3 Gross receipts from other charitable activities
200 6,000 6,200 -
-
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 £
-









-
-
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -

Additional notes (1)

December 2007

APPENDIX 2

West Lothian Community Table Tennis Club

SC046221

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts West Lothian
Community
Table Tennis
Club
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 1,304 1,304 1,971
Legacies -
Grants 200 200 -
Receipts from fundraisingactivities 250 250
Gross tradingreceipts 14,754 14,754 10,220
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
16,508 - - - 16,508 12,191
cross ref error
Proceeds from sale of fixed assets -
Income from investments other than land and buildings 386 386
Sub total
Total receipts
Payments
386 - - - 386 -
16,894 - - - 16,894 12,191
-
Expenses for fundraisingactivities -
Gross trading payments 11,079 11,079 10,171
Investment management costs -
Payments relatingdirectlyto charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination 125 125 125
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements
11,204 - - - 11,204 10,296
cross ref error
Purchases of fixed assets - -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
11,204 - - - 11,204 10,296
cross ref error
5,690 - - - 5,690 1,895
-
5,690 - - - 5,690 1,895
cross ref error
Nature andpurpose of funds

Additional notes (2)

December 2007

8

APPENDIX 3

’ Independent examiner s report on the accounts V2

Report to the trustees/members of

Charity name

West Lothian Community Table Tennis Club

Registered charity SC046221
number
On the accounts of the Period start date
Period end date
charity for the period Day
Month
Year
Day
Month
Year
01
01
2024
to
31
12
2024
Set out on pages (remember to include the page
numbers of additional sheets)
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) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). 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
examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
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 course of 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 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
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached./

Signed: Name: Relevant professional qualification(s) or body (if any): Address:**

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

** OSCR will accept digital or typed signatures

APPENDIX 3 Disclosure section Onty cornplete rf the exariner needs to hvJhlight maleria problems. Give here brief details of any iterns that the examiner wishes to disclose