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2025-07-31-accounts

Scottish Charity Number: SC046691

Annual Report and Financial Statements for the period ended 31 July 2025

Trustees’ Annual Report

For the period ended 31 July 2025

The trustees have pleasure in presenting their report together with the financial statements for the period ended 31 July 2025.

Reference and Administrative Information

Charity Name

Sparta Trampoline Club SCIO

Charity No

SC046691

Address

96 Fifty Pitches Road, Glasgow, G51 4EB

Trustees

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Position Appointed Resigned
Nicola Orr Chair 1 September 2024 4 November 2025
Yvonne Elliot Trustee 20 May 2025
Chair 4 November 2025
Tracy Mendicino Treasurer 8 February 2020
Trustee 10 November 2024 12 May 2025
Amanda O’Donoghue Safeguarding 5 March 2018
Officer
Treasurer 10 November 2024
Gemma Cannon Secretary 4 October 2020 23 July 2024
Maureen Cuthbertson Secretary 1 September 2024
Trustee 4 November 2025
Lucy Ritchie Trustee 20 May 2025
Secretary 4 November 2025
Stephen Ward Trustee 5 March 2018 9 September 2024
Louise McFarlane Trustee 15 August 2021
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Structure, Governance and Management

Constitution

The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 7 July 2016. The charity was previously an unincorporated association but changed its legal form to a SCIO. The assets of the unincorporated association were transferred to the charity on 7 July 2016. It has a single tier structure and as such the trustees are the members of the charity.

Appointment of trustees

The charity’s trustees (the Board), who are also members of the club, meet regularly to manage the activities of the club. Membership is open to any person aged 16 or over who, subscribes to the purposes of the organisation and wishes to see them fulfilled, and has completed a PVG application and is not barred from working with children.

Applications to the board of trustees are considered by the Board at their regular meetings. There must be a minimum of three members and a maximum of seven.

All decisions at board meetings will be made by majority vote and every charity trustee has one vote, which must be given personally. If there are an equal number of votes for and against any resolution, the chairperson of the meeting will be entitled to a second (casting) vote. A charity trustee must not vote at a board meeting on any resolution which relates to a matter in which he/she has a personal interest or duty which conflicts (or may conflict) with the interests of the organisation; he/she must withdraw from the meeting while an item of that nature is being dealt with.

Page 3

Objectives and Activities

Charitable purposes

The organisation's purposes are: To encourage public participation in the sport and practice of trampolining by persons of all ages and abilities living in Glasgow and the surrounding areas, in order to improve their quality of life; To provide and make available to the public, sports facilities,recreational activities, and facilities for recreation or other leisure time occupation; To advance education by providing educational opportunities for participants to expand their skills, knowledge and interest in the sport of trampolining and coaching; To advance and promote community development and citizenship by providing volunteering opportunities and increase community activity, by way of the sport of trampolining and coaching.

Activities

In our Centre we offer several classes every day, seven days a week. We provide opportunities for other members of our community to access our venue to encourage participation in sport, to promote health and wellbeing. On a weekly basis we run

We now have 350 gymnasts attending sessions and working at 90% capacity:

Our Team A Board of 3-7 trustees Performance Director Club Development Director

16 coaches on casual contracts, 20 volunteer coaches, judges and helpers.

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Achievements and Performance

Staff Successes

The club has continued to support our coaches and judges by providing mentorship as they progress through their qualifications and encourage opportunities for Continuous Professional Development where possible.

Special achievements

Preschool Programme

Our pre-school classes are for children aged 2 to 5 years old where gymnasts and their parents/carers enjoy an introduction to trampolining together.

Recreational Programme

Recreational members make up the majority of our membership, and the focus is on fun, fitness and friendship, in a safe, inclusive and supportive environment. These classes provide a great introduction into the sport of Trampolining, where members can develop skills, build confidence and enrich their physical and mental well-being.

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Competitive Programme

We encourage all members to achieve their personal best, and many choose to join our competitive programme. We are inclusive and support equality so have a policy of self-selection to join the competitive classes. For safety, our performance squad is by trial and invitation.

In the competition season for 2024, We had 58 competitive gymnasts participating at different levels of competition in trampolining, synchro and DMT, and between them, achieved 123 medals.

Several of our gymnasts qualified to compete at Scottish, British and international levels, and were chosen to train with the Scottish team.

Adult Programme

Many adults just want to bounce to have fun, stay fit and socialise. Some have trampolined when they were younger and want to challenge themselves, many just want to try something new. This year we encouraged participation by launching monthly drop-in adult open bounce sessions, where adults can try the sport, and take part in games and challenges in a fun, relaxed atmosphere. For those wishing to develop their skills further, a group took part in the Adult Gymnastics British Championships in Telford.

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Financial review

Our main source of funding is fees for sessions and membership.

This year we carried out a small amount of fundraising in the following areas:

This year the club paid off the Social Investment Scotland (SIS) Loan that was set up in 2019, to support the club to move to new premises. The original loan was for £20,000.

Reserves policy

The trustees' policy aims to retain 3 months' worth of normal running costs in order to meet commitments and to cover any unexpected expenditure. Although this has not yet been achieved the club is in a significantly improved position compared to previous years following a staff restructure.

Plans for future period

Our main focus over the next year is to continue to develop the Centre, including the following plans:

Page 7

Statement of Receipts and Payments for the period ended 31 July 2025

Receipts
Donations
Grants
Loans
Fundraising
Bank interest
Receipts from
charitable activities
Selling of equipment
Total receipts
Payments
Fundraising costs
Cost of charitable
activities
Governance costs
Loan Repayments
Purchase of equipment
Total payments
Surplus/(Deficit)
for the year
Unrestricted
Funds
Restricted
Funds
Period ended
31/07/2025
Period ended
31/07/2024
3,791
-
3,791
13,555
-
-
-
-
-
-
-
-
-
-
-
5,023
-
-
-
-
180,587
-
180,587
207,659
-
-
-
-
184,378
-
184,378
230,237
-
-
4,900
174,174
174,174
228,041
-
-
-
-
1,668
-
1,668
5,001
-
-
-
-
175,842
-
175,842
237,942
8,536
-
8,536
-7,705

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Statement of Balances - As of 31 July 2025 As of 31 July 2025
Unrestricted Restricted Period ended Period ended
Funds Funds 31/07/2025 31/07/2024
Opening cash at 576 - 8,281 8,281
bank and in hand
Surplus for the 8,536 - 8,536 -7,705
period
Closing cash at 9,112 - 9,112 576
bank and in hand
Bank and Cash Balances
Bank deposit 9,112 - 9,112 576
account
Other assets
Trampolines1 5,354 80,760 80,760 80,760
Other equipment2 1,139 14,456 15,595 15,595
6,493 95,216 96,355 96,355

1 Trampoline and matting equipment is recorded at historic purchase (non-depreciated) value as this is a Receipts and Payments Account. There were no purchases in the current financial year. Trampolines were sold in 2024 for £4000 to GCU and an amount of £47244 removed from asset values last year being original cost of this and earlier asset disposals. A separate asset register is being kept. A more realistic net book value for all assets is £47960

2 This is our non-trampoline specific equipment purchases. There were no equipment purchases in the current financial year.

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Liabilities (unrestricted fund)
PAYE 1,328 - 1,328 -
National Insurance - - - -
Pension 390 - 390 -
Wages 0 - 0 3,556
Brian Scott 1,000 - 1,000 1,000
(Trampoline)
SIS Loan 0 - 0 1,667
Repayments3
Landlord-Energy 5,459 5,459
8,177 - 8,177 6,223
Receipts outstanding (unrestricted fund)
Fees 227 - 227 330
Camps - - 188
Clothing - - - -
Competition Fees - - - -
227 - 227 518

3 The SIS loan for £20,000 is a 6-year loan with 1 year interest free and a repayment break of 1 year. The first repayment started on the 31/12/19 of £377.47. The total repayment will be £22,869 and the last repayment was on 30/11/24.

Page 10

Notes to the accounts - for the period ended 31 July 2025

1 Basis of accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2 Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the club.

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.

3 Related party transactions

Remuneration was paid to the trustees for coaching services as follows:

Isobel Milns-Smith – £3,572 (Previous trustee resigned 30/05/2024) Louise McFarlane – £16,464

4 Donations

Donations
Donations
Gift Aid
Amazon Smile
Unrestricted
Funds
Restricted
Funds
Period ended
31/07/2025
Period ended
31/07/2024
3,791
-
3,791
8,538
-
-
-
5,017
-
-
-
-
3,791
-
3,791
13,555

Page 11

Notes to the accounts - for the period ended 31 July 2025

5 Grants
Unrestricted Restricted Period ended Period ended
Funds Funds 31/07/2025 31/07/2024
Glasgow City Council - - - -
Coronavirus Business
Support Fund
- - - -
6 Detailed receipts from charitable activities
Unrestricted Restricted Period ended Period ended
Funds Funds 31/07/2025 31/07/2024
Club Membership 5,386 - 5,386 13,113
Session Fees 155,944 - 155,944 145,867
Competition Fees4 11,172 - 11,172 15,083
Camps - - - 16,359
Clothing/merchandise 271 - 271 474
Hall Hire 4,060 - 4,060 11,851
Birthday Parties 1,292 - 1,292 498
Private Lessons 1,635 - 1,635 1,564
Events 272 - 272 2,850
Coaching Courses 555 - 555 -
Total 180,587 - 180,587 207,659

4 The club submits entries and pays for the gymnast, on their behalf, to the organising body. The gymnasts then pay the fee to the club rather than the organising body.

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Notes to the accounts - for the period ended 31 July 2025

7 Cost of charitable activities
Unrestricted Restricted Period ended Period ended
Funds Funds 31/07/2025 31/07/2024
Rent/Insurance/ 28,652 - 28,652 31,416
Utilities etc
Scottish Gymnastics /
1,704
- 1,704 12,131
British Gymnastics
Membership
Comp Fees/Exps 14,704 - 14,704 16,417
Camps 54 - 54 16,143
Clothing 786 - 786 783
Publicity / Events 72 - 72 306
Wages (coaching 116,806 - 116,806 124,777
services)
Tax/NI/Pension 6,000 - 6,000 17,814
Training including 1,277 - 1,277 1,402
safeguarding
Volunteering 211 - 211 3,354
Equipment Servicing 2.560 - 2,560 929
Consumable 904 - 904 1,663
Equipment5
Bank Charges 244 - 244 696
Accountancy Fees 200 - 200 210
Total 174,174 - 174,174 228,041

5 This is our consumable equipment e.g., cleaning supplies, first aid supplies, stationery etc.

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