CHARITY REGISTRATION NUMBER: SC046538
CLYDE CYCLE PARK SCIO
Unaudited Financial Statements
31 March 2024
MCDONALD GORDON & CO LTD
Chartered accountants
29 York Place, Edinburgh, EH13HP

CLYDE CYCLE PARK SCIO
Financial Statements
Year ended 31 March 2024
Page
Trustees, annual report
Independent examinerfs report to the twustees
Statement of financial activities
Statement of finanual position
Notes to the financial statements

CLYDE CYCLE PARK SCIO
Trustees. Annual Report
Year •ndgd 31 March 2024
The trustees present th￿[ T@￿)rt and Ihe ￿ba￿ll￿d financial statements of the charity for the year
ended 31 March 2024.
R•for•n￿ and •dmlnlslr•tlv• d•tsll$
R•glst•r•d eharlty
CLYDE CYCLE PARK SCIO
Charfty reglstratlon numb•r
SC046538
Prlnclpal offlce
Th• trusl••s
Ind•pondent examln•f
McDonald Gordon & Co Ltd
urgh. EH1 3HP
OT
ace,
din

CLYDE CYCLE PARK SCIO
Trustees. Annual Report
Year ended 31 March 2024
structur•. gov•manc• and manag•M￿l
The Clyde Cyde Parf( is a ScDtti5h Ch￿Ilable I￿￿pOrated Organi5ation ISCIOI rogistered wth th¢
Office of the S¢ottlsh Charoty Regulatr*.
The ClwJ& Cyckn Park oporates wth a govemiry Board of Trustees. increased to nine Trustees in
2023-24. The Board meets up to four times a year. ReF¥Nts on agenda items are provided to the
Trustees in advance ol meetiThJs and all wmdiThJ$ are minuted.
The appointment of Tnjslees sel thjt in the C(￿bIu1*)n ofthe Ctyde c￿ Pad('.
the minimum numtrm of Trustees is S. and ￿ maximum numbgr 1$ 12:
the foike*iNJ organisalions aach nominate a Trustee.. CambusI￿$ Communty Council..
Healthy n Happy Communty Devdopmenl Trust ICamGlen Blke Town}.' South Lanarkshire
Counul,. and South Lanarkshire LeisuTe & Cullure.,
up to Ihiee Trustees may be nominated by unin￿rN￿alSd bthJi6s and eloctetl al the AGM.. and
up to 5 Trustees may be rw)m￿8l￿d by Iho mombwship and d8cled al thg AGM.
The opgralional management of the C￿e Cyde Park 1$ carried by a Managemeni Group wth
r8presenlatNes of at least three Trustee ofganisations. The Management Group usually meets weekly,
with all meetings minuled. Fc* project awards. the M8rogemenl Grtyjp acts as a Steeriig Grcwp (with
Board approval).
Objectives and activities
The objeetNes of the Clyde C￿e Park. as set out in its Conststtrtion are..
the provision of faclrties and org￿1$alI0n of aCti￿"tieS to increase MJbli¢ parb"cipabon kn cycling
and other sptrts: and
the advancement of utrzenship armj community devglokynent IhroW the reggrberalion and
improvemont of ￿￿￿1¢01. and ec(￿￿)m￿ infrastnjcture of the Cambuslang area.
Over the year 202>24. the main aclivths have been:
(al increased operationalisation of Phase 1 of the Ciyje Cyde Park facilrtie$125Om skllls circuit}
with 8 bil￿er pr(yJraMn￿ of coachiNJ. enabled by furKling for a Project C¢)ydinator aThJ three
A¢tivlties Wwkers (all part-timel Awards lor Al aThJ Paths for Al. and smaller grants:
(b} final implementation of the VDLIP gran( with eXtens￿n of the ComF￿nd to provKle more
storage and operalirrfj space:
{cl submlssK*n of apr4icalions for funding fc* Pr￿ 2 to and private ftjnders, in particular
otiatKJn wilh sportscotland and Scollish Cwjing on increased funding from the Cycling Future
Facilities Fund..
Id) revision of the ConstitutiC￿ lapwoved by OSCR in October 20231 to enable recruitment of
fwther Board m8mL￿5 to briThJ in a w¥Jer raroe of expertise.

CLYDE CYCLE PARK SCIO
Trustses. Annual Report (c
Year ended 31 March 2024
Achl•vornents and ￿rIorman¢•
The main ai*ievements and have bo8n:
(a) an ncreased prcoTamm8 of cyding acliwty wilh V•pekty sessicns. at knsl lour days a
Ibl CCP'S award of the Scotlish Cydr¥J RecTeatKffial Cyding Aw&d 2023 ￿ recognition of tls
indusive a¢tivitie$'.
Icl complellon of the ￿)Mp￿nd exlw)sk*) and wlsilk)n of a￿d￿rmal bl(es'.
Idl wrder awareness of CCP in Ihe I￿al community and among key stakeholders.. and
(•) ddivery ol dub and communty coachiThJ lo over 2,CQO peopbE. 1rKlUd￿g delNery of thè Ro¢k
Up and Ride PTcoramme and the first schty)ls Bikeabilrty c<w¢I￿r￿j prc#Jr8mmes.
Fln•n¢i81 r•vl•w
Tho operating Sur￿￿$ for yaar £93.760 (2022123: £222.818}
Total income for the year was £147,204 (2022123.. £252,526). Incorne during the year consisted of
grants of £142.537 {2022123 £250.2%1. this inckjded generous grants provided by v8￿nt Derglicl
Land Fund. Other sour(*s of incom8 irK4uded £4.e67 (2022123: £2.2301 of rrwnbership. course feas
8nd donations.
Total expgnditure ol the charity incI￿1ng ￿pital exFeThJilwe was £106.37712022123.. £265.0401 wlh
£52.93312022123'. £235.332} being invested in the arcuit and other fixed assets.
Stateffl￿￿ ol Tru¥taes' Responslblliti•¥
The trustees are ￿$p￿sIble fcrf prepariNJ a truslees, annual report and financial siatèmènis in
accordance with apFAicable law and United Kirydom Accounting Standards (United Kingdom
Generally Accepted Accounting Practi￿). The appluble to tharities in Scolland requires the
charity Iruslees to prepare financi￿ statemen15 for each year grve a true and fair of the
stale of affairs of the charity and of the incoming resouices and applicakn.on of resoufces ol the ¢harty
that per*Jd. In FxeparwvJ those financial Statern￿ts the Trusleos are wuired to:
select Suitab￿ accounting pc4iaès and apply them consistently
cknserve Ihe methods and prnapks in the appl￿b￿ Charities SORP
makejudgements and eslimales that are reasonable and prudent
state whether appI￿able accounting stsndards have been folknw￿ subjfjcl to arty material
dèparturès disclosed and ex￿ained in the finanaal slatements.
prepare the financial statements on Ihe ￿n9 concern basis un*ss It Is inappropriate to
presume that the charity will continue ￿ business.
The Trustees are responsible kn keeping proper al¥￿Unt￿￿ re¢￿d3 which dixh)se with I￿Onable
accuracy al any time the financial posrtion of the tharity arKI to enable Ihem to ensure th81 the
financial statements Comp￿ wrth tho Charilies and Trustee Investment (Scotlandl Act 2005, tho
Charities Accounts (Scollandl ReguL4tions 20[￿ las aw*ndedl and the provisions on the charity's
constitLrtion. They are also responsible for safeguarding the assets of Ihe charity aThJ taking
reasonable slep5 for the Weventic￿ and deleclion of fraud and other wregularilie5.

CLYDE CYCLE PARK SCIO
Trustees, Annual Roport (C￿￿4
Year ended 31 March 2024
The Iruslees, annual report was approved on 31 January 2025 and signed on behalf of the board of

CLYDE CYCLE PARK SCIO
Independenl Examinerfs Report to the Trustees of CLYDE CYCLE PARK SCIO
Year ended 31 March 2024
I report on ihe financial stslements fLY tho year ended 31 March 2024. ccrfnprise Ihe ststemenl
of financial activities, 51alement of fvncial p￿tIOn and the related notes.
Ro$pKtiv• re$ponslblllt￿s of trust0￿ and •xamlner
The ¢hariVs trustees are reS[￿nsI￿4e for the preparation of the a¢¢ounls in accordarbce with the teTms
of lh& Charities and T￿￿tee Investrnenl IS¢ollandl Act 2005 and the Charities Accounts {S¢otland)
Regulation5 2006. The eharty trust8es ¢(￿S*jer that the audil reqUlrerr￿nt of Regulation 1011 Ila) lo
Icl of the 2006 Accounts Regula￿n$ does not appty. It is my responsibility to examine thg a¢￿Unts
as Tequir8(l utylor Secti￿ 4411 Ilcl of the Act and to stale whether particular mattgrs hav8 come to my
Ottonti￿.
Basss of Ind•p•nd¢nt examin•¢s r•port
My examination is Carr￿ out in a¢¢ordartce with Regulat￿ 11 of the 2CK)6 Aco)unts Regulations. An
examination includ8s a review of the accountirvJ recor(Is kept by the tharity and a comparison of the
accounts p¥esented with those record5. It ￿50 inckndes consthration of any Lmusual items or
disclosures in the accounts. aThJ s8eks explanat￿$ from thg trustees conceming any such matter5.
The proceduTe5 undertaken do not provkle all the evklerth that woulj be required in an aydit and
consequenlty I do not express an audit opinion on Ihe view gr¥en by the aC¢c￿nts.
Ind•p•Dd¢nt •xamln•rfs stat•m•nt
In cOnn￿l￿)n my examinatwjn. no matter has ffjme lo my altgntion..
111 gives me reasonablè Cause to btrbeve that in any malerial respect the requwements..
to keep 8¢¢ourrting records in a¢￿dance section 4411llal of the 2005 A¢t and
Regulation 4 of the 2006 AC￿nts RegLblations. and
to prepare account$ ¥thi¢h accord V*ith the acco￿ting records and (xthpty wilh Rfjgu￿￿n
8 of thg 2￿6 Ac￿￿nts Regulathjns
been met. or
{2) to which. in my opinion, att￿tion shouhj be dr•*n in ￿￿9r to enab￿ a prcper understoThJlng of the
accounts lo be reached.
McDonabJ Gordon & Co Lld
xaminer
epen
enl
29 Yc¥k Place, EdintAJrgh. EH1 3HP
10 FetKuary 2025

CLYDE CYCLE PARK SCIO
Statement of Financlal Actlvltlos
Year ended 31 March 2024
2024
Ul￿trI￿ Restricted
funds
nds Totsl funds Total Itmd$
2023
Income and endowmènts
Donations and legacies
Charitable activities
141.545
145.913
1.291
251.160
1,366
1.291
Total incom•
5.659
141.545
147.204
252.526
Exp•ndltur•
Expenditure on raising funds:
Costs of raising donat￿￿ aThl
legacies
Expenditure on tharitable aelivities
Total exp•ndlture
5.250
6.084
11.334
5.250
48.194
53,444
42.110
42.110
29.708
29.708
(5.6751
99,435
93,760
222,818
Transfets belwoen fvnds
5.079
15,079)
N•t movom•nt In lunds
I￿>
1.356
93.760
222,818
Raconclllatlon of funds
Totsl fvnd$ brwght f(xward
Total funds carrl•d forward
1.160
536.616
537.776
314,958
630.972
631.536
537.776
The stsloment ol financial actMl*s irx*KIo$ 811 gans an(1 k)ss8s rec(yJntsed in the year.
Al i￿ome and expendilure tjer￿ve from (￿ntin￿ry *ivrti8s.
Thg not9• on pw$ 8 to 19 fwrn m oftho8• lIn•￿141 stal•m•nts.

CLYDE CYCLE PARK SCIO
Statement of Flnanclal Posltlon
31 March 2024
2024
2023
Flxed assets
T8r¥Jible fixed a$sets
13
552.303
507.344
Current assets
Debtors
Cash at bank and in harKI
14
33.413
63,811
97.224
235.877
19,205
255,082
Credltors: amounts falllng wlthln one y••r
Ikt currnnt a¥sets
15
17,991
79,233
631,536
224,650
30,432
537.776
Total ass•ts l•ss curr•nt liabiliti•s
Nèt as8•ts
631.536
537.776
Funds of the charlty
Reslri¢ted fvnds
Unrestri¢tgd funds
630,972
536.616
1,160
537.776
Total charlty funds
17
631.536
These financial slaternents were approved by Ihe board of truslees and authorised for issue on 31
Th• Thot￿ on paw 8 tg 19 forni part ol tho8• fknanclal ¥tatenKnts.

CLYDE CYCLE PARK SCIO
Notes lo the Flnanclal Statements
Year ended 31 March 2024
G•n•rnl Inf0M￿tIon
The charity is a publ￿ benefit enlrty and is a SCIO, registered as a ch
Registration Number SC046538 The addross of the princ¥)al office is
cotland wi
For details regarding the activities of the tharity refer to Ihe Trusta8s ReFrfrt
I Sl•tsm¢nt of ¢ompllan¢•
The finan¢i81 $latements have been wepared in rX)m￿ A¢cAxJnling and Reptsrting by
Charities.. Stat￿ent of Recommèndèd Pract￿ applicable trj charities préparing their accounts In
ac￿rdar￿ The Firkincial Rerxyling Standard aprAi¢a￿e in the UK and Republic of Ireland
{FRS 1021- second edition issued October 2019. The Finanaal Repofbng Stsndard appl￿ble in
the UK and Republic of Irdand IFRS 1021, the Charibes and Trustee Investment {Scollandl Act
2005 and the Charity ACc￿nIS (Scotlandl Regulalic￿5 2006 las amended).
Accountlng pollcl•s
Basls of pr•paratlon
The financial statements have been prepared on the histCff￿d cost basis and relate SO￿lY to the
Indi￿dual entity.
Ctyde Cycle Path SCIO meets the definilion of a pubk ber*fft entity under FRS102.
The accounts are wepare(J in stethNJ which is the funthnal ￿rrencY of the entsty and are
rounded to nearest Found.
Golng ¢on¢em
There are no materia uncertainliès atojt Ihe ehariws a￿llY to continue.
Dlsclosurn •x•mpdons
Only larger 8ntities, as d8fin811 in th& Charib&s SORP IFRS 1021. must KmKle a statement of
cash flows in th￿r finanaal statements. Acccffdiryly. as the charity is not a larger enlity. it has not
presented a $tatomont of cash 11rn45.

CLYDE CYCLE PARK SCIO
Notes to the Flnanc5al Slatements (¢onthwx
Year ended 31 March 2024
A¢¢ountlng pollcl•s
Judg•ments and k•y sources of •8tlmatlon unc•rtalnty
&gnificanl judgwn8nts'.
The judgements the management have m* in the pr￿$ of apptyirtg the entitys accounting
)li¢itis Ihat will have the most signifKant effoct on the amounts r8cognis8d in the financial
statemants are:
duded in accr￿ income is £18.966 r￿e￿￿ble frcrfn sp(¥tscolland to meet Certa￿ capital
costs in relatjon to the development of the cir(aJit. The Trustees believe it i% appropriattr to
r￿DIse this In￿Me on the basis is Fthab￿. 8ntidem•nt is establish8d and the
amwnts can ba reliably measur&J.
Key sources of estimation LwKertainty:
ACc￿ting estimates arKI assumpti￿$ *e made conceming the fulure a)d. by thelr nature, wlll
rardy equal the related actual outwne.
Useful own0m￿ INes of tangible assets and deprecIatiC￿ chaT9e". The annual depreciation
charge for tangible assets is sensitive to changes in the estimated useful economoc INes and
reshjual values of the assets. The useful ￿nDm￿ INes and residual values are reassessed
annualy.
They a￿ èmended when ne(*ssary to rèll8ct umnt estimates based ¢)n
lechrnlogical advancemenL luture investm)l$. economTrc utilisalion and thg phystcal ￿n¢JIt10n
of the asseL S•• ncle 13 regarding the carrying anK)unls of tangible fixed assets.
The allocation of expenditure. I￿luthng supwt costs. to specific restrthd (und5.
With the exception of the foreg)ing the marTragemenl (kj not consKJer that there are any sources
of e8b"mab"on uncertainty that have a s￿n￿an1 ri%k of rausing a matwial adjustm8nt to the
caryirvj am(NJnts of assets and liabilit￿ within the next financial year.
Fund xeounllng
Unresiricted funds are avalatde use at the discrelion of the trustees to further any of the
chariVs purposes.
Designated funds are unreslricaed funds eamwthj by the trustees for particular ftrture project or
nmitmenl.
Restricted funds are subjected to restrIct￿S on their expendilure declared by the dorKY or
Ihrough the terms of an appeal. and fall into one of sub-das5es'. restricted in￿rne lunds or
endowment funds.

CLYDE CYCLE PARK SCIO
Notes to the Financial StstgmentS1¢ts7¥M
Year ended 31 March 2024
Accounting poli¢ies (¢onl4iw
In¢oming r•$oureo$
I In¢¢*ning re$￿IC•S are ind￿J•d in the statement of activilies kn enliuemenl has
pass8d trj thè charty: it is prthL4e that the ecorffiiie benefits associated ￿￿th the transaction will
flcw4 to the chafty and the amount can be reli8￿Y measur&Y. The following Specific poli¢itis 8re
ap￿led to partialar ¢ategcths of income:
inc(xnè from donalions cf grants is reccgnised wthen there 15 evidence of entiuemenl to the
ft. receipt is wobat4e and its arn(￿t be mea5UTed reliably.
legacy irthne is re￿nis9￿ r8c8iPt is wobabl8 and entillement is established.
income from d(￿ated good5 15 measured al the fair value of the gocrfjs unles5 this is
impractical to measure relraily. in cas& thtr value is derived from the cost to th* donor
cff the estimate(J resale value. Donated fa¢ililies and swvices are rs¢cgnised the accounts
when ￿ceIv8d il the Value can ￿ reliabty measured. No amwnts are ￿duded for the
con1r1￿tit￿ of general volunteers.
inccrfne fr(Mn CCMtr￿ for suppty of seNices is rgcognlsg¢1 *ith Iho dglivgry of thg
contracted service. This is daSsIf￿ as unrestricted funds unless Ihere is a conlractual
Tequirement for il to be spent a Parti￿10r wrpose and retUr￿d if unspenL in vthich case
it may be regarded as r8strict8d.
Ro8our¢•s ￿p•nd•d
Expendilure is reciyJnised on an a¢waL4 basis as a lthilty is irKwrred. EX￿nth1Ure indudes any
VAT which cannot b& fulty r8cover8d. and is dassif￿1 under headir4Js of the slatement ol
fIn￿¢raI adiwties to it relates:
expenditure on raising funds W￿ude$ the ts)sts of all fundraising acti¥ilies, events. mn-
charitable trwJirKJ actiwties. a￿1 the sale of donaled gocKIs.
expenditu￿ on Charitab￿ actmb'es irKhJdes all costs irwThed by a tharity in undertaking
activities that further its tharrtable aims for the beneffil of its b￿QficIa￿e$, including those
support costs costs relabn9 to lh& govemance of the chanty apwjrtK*￿d trj tharitablg
activitiOS.
other expenditijre indudes aw expendibjre that ly neither related to raL8ing funds for the
charity nor part of its expermliture on Charitab￿ aclwit*s.
AJI costs are allocated to expendItU￿ categories refWirvJ Ihe use cl the resource. Direct costs
attributabl& to a single aCti￿ty are albcal8d direcuy to that actNity. Shared costs are apportioned
behveen the actbvities they contribute to on a reasonable. juslifiable and consistent basis.
Tanglbl• 0s$ot$
Indiwdual fixed asse15 wAth 8 (x)st In excess of £SOO are Inltlalty recorded at cost. and
subsequendy 5tale(l al cost less any accumulatod depy9c1ati￿ and impaimienl10$sgs.
10

CLYDE CYCLE PARK SCIO
Notes to the Flnanclal Statements
Year ended 31 March 2024
A¢eountlng pollcles (c￿*0?
Oepreclatlon
Depreciation is ¢xl¢ulated so as lo write off the cost or ¥a￿￿tIOn of an asseL less its re5Klual
value. over the useful lile of that asset as fdkpws:
Circuit
EquipKnent
See text below
5-20% slrawJht line
com￿•18(1 parts of the cycling cir￿#1 arè S￿11 into ils major C<Mnpc￿enIS and each component is
depreoaled separately over lis us&lul economic life. Surfacing of the cycle path has bèen
depreciated over 25 years on a straight line basis. The remaining components S￿ not currently
being depreciated however the intention to depre¢i8te them over the peri￿ of Ihe ￿ase of the
land whKh is anlisipated to be 99 yearn.
Assets undèr construction wll be tkpredated over th8 perKd of the lea$e wnstruction is
complete.
Impalrnwit offix•d ass•ts
A review for indicators of impairment is carried out al e￿h rwrting date. with Ihe recoverable
amount being estimated where $u¢h iThJutors exist. V¥here the carrying value exceed5 the
recoverable amwnt, th$ as$8t is impaired acccwdiryty. Pr•)r wnpayments are also reviewed for
possible reversJ at each repcwting date.
For the purposes of impairment testing, when bt is not possible to eslimate the re¢overable
amount ol an indiwdual asset. ￿ estimalo is made ol the recoverable amount of the
cash-generaling unit to vthi¢h Ihe asW bgk)ngs. The cash-gen8rating unil is the smallest
identifiablè group of assets that includes the assel and generates cash inllows that largely
independent of the tssh inllows Irom other assets or groups of assets.
For impairment testing of goothwll. the gtrJth"Il a¢quir8d in a busin8ss combinatM)n is. from the
acquisition dale. allo¢aled lo ea¢h of the Cash-gen￿alIrmj units Ihat are expecled lo benefit from
Ihe synergies of the comtrynabon. irres￿¢tiVe of whether other assets or l￿b￿ltIeS of the charity
are assigned to tlw)se units.
11

CLYDE CYCLE PARK SCIO
Notes to the Financial Statements [¢onUnu•
Yèar onded 31 March 2024
Accountlng pollci•s
Financial instNments
The charity only has financial assets and financial li*l￿eS Ihal qualify as basic financial
Instruments. Bas¢ financial instruments are intb.alty recc#Jnise(J al Ule amount rècefvable or
payable in¢kndiNJ any related transaC1K￿ costs, unless the arrangement CfMStf(uteS 8 financing
transa¢tw)n, whgre 11 is re¢tyJnI￿¢j at the w&sent valuo of the fulwe payments diSc￿nIe￿ at a
market rate of interest for a svnilar debt instrument.
Current assets and current liabditses are subsequenuy fneaswed at the or other
consideration expected to be pai¢J or recaved and not discwnted.
D•btors
Debtors are r8cognis8d at the settl8mgnt ￿OUnt due aftar ￿Y tradg di$counl offered.
Prepa￿ents are valued at the amount net of any tradè ¢thSc￿nts due.
at bank and In hand
Cash at bank and in ha￿1 consists of term hvjhty bank deposits none of vh)ich have a
nolKe Feriod exceeding ￿ days.
Creditorn and wovlsion$
Creditors and provisions #re recoJni5ed wherè tho ¢harity has a present oblpjatth resultsr4J from
past event that VAII r*cthtAy resun in the tr8nsfer of funds to 8 third party and the amount due lo
setue Ihe obligation can bo measured ￿ estimat8d reliably. Credi￿$ and provisions are nomialty
recognised at their settlement amount after alb)￿ for any trad8 discounts dug.
Dellned contrlbullon plans
Contributions to defined ￿ntributI(￿ plans a￿ recognised as an expense in the in which
the related servke 1$ prov￿. P￿Paid CMtribUlif￿ a￿ rewjnised as an asset to the exlent
that prepayment lead to a reductK*) in future payinents or a cash refund.
Don4tl¢)ns and l•gacl•$
Urnestricied Restricted Total Fund$
Funds
Funds
2024
Donatlon
2.526
2.526
Grants
Grants receivable
992
141.$45
142.537
SubscrfptSoThs
subscript￿￿7s
141.545
145,913
12

CLYDE CYCLE PARK SCIO
Notes to the Financial SL*omonts (C￿1&7￿•￿￿
Year ended 31 March 2024
Donatlons and l•gades (¢w
Umeslricted
Fund5
Restricted Total Funds
Fund5
2023
Donatlons
Donations
389
389
Grants
Grants recewable
650
249.646
250,296
Sub$¢riplion$
SubscriptK)ns
475
475
1,514
249,646
251,160
Of the grants rewved in ihe year £75.489 12023 - £233.3461 a￿ yovemmenl grants, more
dètails of which can ￿ found in ￿ note dètsiling fund rrwJ¥8m8nts in thè ￿ar.
Charltabl• activlti•s
Unrestrth Total Funds Unrestricted Total Funds
Fur¥ts
2024
Fur￿$
2023
Circuli and cyding wurses
1291
1291
1.366
Costs of r•l$lng don•tloD¥ •nd l•gxl•s
iknreslrthd Total Fund8 Unrestricted Total Funds
Funds
2024
Funds
2023
Costs of raisin9 tyants
S.250
S.250
13

CLYDE CYCLE PARK SCIO
Notes to the Financial Statements (¢onlorMdJ
Year ended 31 March 2024
Exp•nditur• on charitabk activilm by fund type
Urwestrthd Reslrthd ToLIl Funds
Funds
Funds
2024
Equipment
Advgrtising & Math8ting
Independent Examinerfs fees
Rent & insurance
IT costs
Sundry expendtiurè
Coaching
Salaries
Repairs & rn￿ntenan
Legal fees
Depreciation
Telephone & inlemet
280
280
1,470
4.989
735
1,036
15.663
14.246
1,220
1.470
2,601
735
139
425
2.388
897
15,238
14.246
1,087
133
7.974
7,974
581
581
42.110
48.194
Unrestridwj Restrid￿ Fund$
Funds
Funds
2023
Equipment
Advertising & Marketing
Independent Examinerfs fee5
Rent & insurarKe
IT costs
Sundry 9xpondiiur•
Coaching
Salar￿s
Repairs & maintenarKe
Legal fee5
Depreualion
Telephone & inlwnet
1.879
1,750
1.879
1,825
1.380
2.440
389
245
675
75
576
389
245
675
4.452
12,300
2.785
12,300
2.785
4.676
25,032
29.708
Of the support costs the independ8nl examinerfs rfjmLwatKrf) tho c￿ty 9XP9n$o wh￿h th?
truslees ¢onsMJer lo be a wvemarKe ¢osL
Ta￿110￿
Clyde CYC￿ Park SCIO is a registered charity and as s￿h its activitses fall wthin the ex8mpli¢
afforded by Ser￿on of the IrKryne and Corporation Taxos kl 1988. Ac(y)rdingty, no
prowSm￿ is c￿$11$re1 necessarylrx taxab"on.
Not Incorn•
Net income is slated after charg1￿(credi11ng).
2024
2023
Depreci8tion of I￿1b￿ fixed assets
7.974
2.785
14

CLYDE CYCLE PARK SCIO
Notes to the Financial Statements i¢onth%r•
Year ended 31 March 2024
10. Indep•nd•nt •xamlThat5on fees
2024
2023
Fees payable lo th8 independent 8xaminer for:
Independent ex￿InatIon of the financial statements
1.470
In common with many charilies of our size we use our Indep￿dent examiner to assisl wilh Ihg
prepafatKJn of the statutory financial statements. The fee for the iT*ndenl examination of
£1.470 has ￿t been split between that whieh ￿lated to the Fryjaralth of the &¢>xJnts and that
whlch related lo th81Th1&p8Th1enl examinati(M.
11. SLth costs
The total staff costs and eThWoyee beneffts the rwbng per•)d are analy3ed as follows..
2024
2023
Wages and salaries
Ernployer contribution5 to pension plans
13.598
648
14.246
1.2
Th8 average head cwnt of emFAoyees thJing the yw was 1 12023". Nill.
No employee receNed employee benefits of m(Ye than £60.0(Kl durirwJ thè year12023: Nill.
12. Trusts• r•mun•rnllon and w*ns
no remuneration or other beneffts frixn empknymenl 7Mth the charity or 8 related entity were
rtterved by Ihè trustees:
trustee expenses have been ￿￿￿rred.
13. Tanglble fixad as$*ts
Assets under
Equiprrthl cc¥t51ruction
Total
Cost
At 1 Apr 2023
Additions
Transfers
14.524
18.750
495.605
34.183
{194.1861
335.602
510,129
52.933
194,186
At 31 Mar 2024
194.186
33.274
563.062
Deprnclatk¥n
Al 1 Apr 2023
Charge for the year
At 31 Mar 2024
2.785
3.843
6.628
2.785
7.974
4.131
4.131
10.759
Carying am¢)unt
At 31 Mar 2024
1￿,055
335,602
552.303
At 31 Mar 2023
11,739
495.605
7.344
15

CLYDE CYCLE PARK SCIO
Notes to thè Flnanclal Statam•nts
Year ondod 31 March 2024
13. Tanglble fixed asstts i¢th
The transfer of £194.186 in thts year relates to the cost of Phase 1 of the circLMt. *thich has been
c(¥np4eled and is in use.
14. Debto
2024
2023
Prepa￿Trents ￿ acuued income
Other debtors
27.483
5.930
23.102
212,775
33.413
235.877
15. Crodllorn: amounts falllng due wlthln one year
2024
2023
Accruals and deferred inccrfng
Other credIt￿S
7,240
10.751
7,419
217,231
17,991
224,650
1& Penslons and oth8r post r•tOrnm•nt ￿n•fIts
Defined contrlbutlon plans
The amount rewised in Ir￿ ￿ expenditure as an expen$e in rel8tK)n to defined
contrit￿l10n plans was £648 (2023.. £Nill.
17. An*sis of charitabh funds
Unrestricted funds
At
Transfers 31 Mar 2024
At 1 2023
Incomg Experylilurg
General funds
1.160
5.659
{11.3341
5.079
Al
Transfers 31 Mar 2023
At 1 Apr 2022
In(Th18 Expendilure
General funds
{4,6761
2.4￿)
1,160
Tr•n$tsrs bètween funds
Transf8rs Irom restricted to unrgstri¢ted fvnds pr#￿palty relate to &￿tribUtionS by reslricted
Jnds to the SUFWrt and ovethe&J costs incurred by th& Such o)nlrilyJlion are a¢cwntsd
for as a transler from restrided to vnrestricled funds.
16

CLYDE CYCLE PARK SCIO
Notes to the Flnanclal Statements
Year ended 31 March 2024
17. Anatysls of eharStabl• fvnds
Restrlcted ffunds
At
In¢c*ne Exwnditure Tr￿slerS 31 Mar 2024
1 Aw 2023
Ctyde Mission
Community Mental
Health & Wdlbeing
VDLF
VDLIP
Awards For All
Climate Ernergerw &
FcK>d R$$ll￿nce
Scottish CYdi￿d
Acb'vabon Fund
sp￿ Scotland
Paler50ns
Paths 4 Al
Other reslricted
185.059
{4.4401
11.208)
179.411
25,658
15.0
296.749
8.010
115,503)
12,881)
7.274
15.O¢XI
352,238
20.0
55.489
20.0
18.010)
2.140
1480)
(4.(iKI)
47.117
6.773
5.500
(1.3941
(6.2161
{2.0671
45.723
(5571
{4331
536,616
141.545
(42.1101
15,079)
630,972
1 Aw 2022
In￿ne Expenditure
Transfers 31 Mar 2023
Clyde MIS￿On
Community Mental
Health & Wellbeing
VDLF
VDLIP
Awards For AII
Climate Emergency &
Fixxl Resilience
Scottish Cycling
Activation Fund
Sport Scotland
Patsrsons
Paths 4 Al
Other restsicted
190,098
{111
{5,0281
185,059
34.112
15.0(Kl
75.192
16.0541
(2.4(M))
25,658
15.oc
296,749
8.010
221.557
I1.￿J)
1360)
2,140
4.000
12,3C
112,3001
314.4102
249.646
{25.0321
12.4W)
536,616
17

CLYDE CYCLE PARK SCIO
Notes to the Financial Statements {¢onU+N•
Year ended 31 March 2024
17. Analysls of charitabh funds (¢oAthMxd)
Naturg and Purpose ol Major Funds
Clsyle MISS￿ - fvnding received frryn the Scottish Govemm8nl c1￿Je MissNJn Fund towards the
Constructi(￿ of Phaso 1 C￿e Park laclith"es.
VASLan Community Mental Health & Wellboiny fvnding received from SoLth L￿arkshITe
Council in March 2022 to be carl￿d fopward and l￿ed in the next accI￿nting peric*J.
VDLF . funding received from s￿th Lanarkshire towards the devel¢¥menl ol Phase 1
Clyde CYC￿ Park faclilies.
VDILP - funding le￿ved from the Scotltsh Go¥èmment Vacant & Land Irhv•slm•nt
Programme towards the cost of devel￿Thj Phase 2 of the Pork.
Awards for Wl - fundir4J for the ern￿o￿nent of a Project C￿rdinatOr to support the devekoFrfnent
and operal1)n of Ihe Clyje Cycle Park to meet ils strategi¢ objoclives.
Climate Emergency and Resilience Fund - fty the wrchase of b￿y¢lOS lo support the
delivw of the On Yer Bike wogramme.
Scottish Cyclng Aclivatth FuThJ- fundiNJ to defver a w(¥r￿nme of wling aclivNies.
The Sp￿$¢0￿and fund was provKJ8d to exlend Ihe CLmnt Car￿rt to 1km and to comFIy w7th
British Cychng standard$.
Paters￿5- lunding Irom Palersons Quarries the purposes of extendiry of the comrK)und and
the ere¢lKM of an L￿11.
Paths 4 All- funding for ts pwrx)ses of delNering the strategic rkieclives ol the Park.
Oiher restricted . funding recwed fr(Th RBS New3h￿V￿ R8gwratK)n and the Scottish Cyding
Development Fund.
18. Anaty$l$ of net as¥•ts b•tw••n funds
Unrestricted
Funds
Restitted Total Funds
Funds
2024
Tangl￿e fixed assets
Cu￿ent assets
552.303
78.669
552.303
79.233
630,972
631,536
Unreslricted
Funds
Restricted Total Funds
Funds
2023
Tangl￿8 fix8d assets
Current assets
$07.344
29,272
536.616
507.344
30.432
1.160
Net assets
1.160
537.776
18

CLYDE CYCLE PARK SCIO
Notes to the Financial Statements (¢on*M
Year ended 31 Mar¢h 2024
19. R•lat•d party iransactlons
Included in other creditors are loans of £5.750
from trustee
2023- £5C(J) and £7091202> £0) to the charity
In the previous year the Clyde Cycle Park ICCPI purchased bikes aThJ helmets from Heallhy n
Happy Community Development Trust for the svm of £16,403. Under CCPS constitution Heatthy
n Happy rthinate a trustee Icurrentt<•• to its board.
19