APPENDIX 1
Trustees’ Annual Report for the period Period start date Period end date Day Month Year Day Month Year From To 01 12 23 30 11 24
Office of the Scottish Charity Regulator
Reference and administration details
Charity name Sailability Scotland SCIO Other names charity is known by Registered charity number SC Charity’s principal address Cal;edonia House Redheughs Rigg Edinburgh
Postcode EH12 9DQ
Names of the charity trustees on date of approval of Trustees’ Annual Report
| Name of person (or body) entitled to appoint trustee (if any) |
||||
|---|---|---|---|---|
| Dates acted if not for whole year |
||||
| Trustee name | Office (if any) | |||
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 |
Chairman | 3 | ||
| Vice-Chairman | 1 | |||
| Secretary | 1 | |||
| Treasurer | 1 | |||
1
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 | Name | Dates acted if not for whole year |
|---|---|---|
| Structure, governance and management | ||
| Type of governing document Trustee recruitment and appointment |
||
| Constitution | ||
| Nominated in advance of the AGM alon with a rooser and | ||
| , g pp seconder. Acceptance or rejection by vote of members at the AGM. |
||
| Objectives and activities | ||
| Charitable purposes Summary of the main activities in relation to these objects |
||
2
APPENDIX 1
Achievements and performance
Summary of the main achievements of the charity during the financial period
Financial review
Brief statement of the charity’s policy on reserves
Details of any deficit
Donated facilities and services (if any)
3
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) OSCR will accept digital or typed signatures Full name(s) Position (e.g. Chair) Date
4
Enter SC No. below
Enter charity name below
SC
| 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 |
|---|---|---|---|---|---|---|---|---|---|
| For the period from |
Period start date | Period end date | |||||||
| Day | Month | Year | to | Day | Month | Year | |||
Section A Statement of receipts and payments
| A1 Receipts | Unrestricted funds to nearest £ - - - - - - |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ - - - - - - |
Expendable endowment funds to nearest £ - - - - - - |
Permanent endowment funds to nearest £ |
Total funds current period to nearest £ |
Total funds last period to nearest £ |
|---|---|---|---|---|---|---|---|
| Donations | - | - | |||||
| Legacies | - | ||||||
| Grants | - | ||||||
| Receipts from fundraisingactivities | - | ||||||
| Gross tradingreceipts | - | ||||||
| Income from investments other than land and buildings |
- | ||||||
| Rents from land & buildings | - | ||||||
| Gross receipts from other charitable activities |
- | ||||||
| - | - | ||||||
| A1 Sub total | - | - | - | ||||
| A2 Receipts from asset & investment sales |
- | ||||||
| Proceeds from sale of fixed assets | - | ||||||
| Proceeds from sale of investments | - | - | |||||
| A2 Sub total | - | - | - | ||||
| Total receipts A3 Payments |
- | - | |||||
| - | - | - | |||||
| Expenses for fundraising activities | - | ||||||
| Gross trading payments | - | ||||||
| Investment management costs | - | ||||||
| Payments relating directly to charitable activities |
- | ||||||
| Grants and donations | - | ||||||
| Governance costs: | - | ||||||
| Audit / independent examination | - | ||||||
| Preparation of annual accounts | - | ||||||
| Legal costs | - | ||||||
| Other | - | ||||||
| - | |||||||
| A3 Sub total | - | - | - | - | - | ||
| 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 |
|||||||
| - | - | - | - | - | |||
| - | - | - | - | - | - | ||
| - | |||||||
| - | - | ||||||
| - | - | - | - | - |
APPENDIX 2
SC
Section B Statement of balances
| Categories Signed by one or two trustees on behalf of all the trustees B5 Contingent liabilities B4 Liabilities B1 Cash funds B2 Investments B3 Other assets |
Details | 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 £ |
|---|---|---|---|---|---|---|---|
| Cash and bank balances at start of year | - | ||||||
| Surplus / (deficit) shown on receipts and payments account |
- | ||||||
| - | |||||||
| - | |||||||
| Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details |
- | - | - | - | - | - | |
| - | - |
- 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 £ |
||||||
| Details | Total - Fund to which liability relates |
- | - |
- |
|||
| 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 |
|||||||
- Please note - OSCR will accept digital or typed signatures
2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances
December 2007
2
APPENDIX 2
SC
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 C3b Trustee remuneration - details C2 Grants |
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) |
|||||
| Authority under which paid | £ | ||||
| If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b) |
this box | ||||
| C4b Trustee expenses - details |
Number of trustees |
£ | |||
| C5 Transactions with trustees and connected persons |
Nature of relationship |
Nature of transaction | Transaction amount (£) Balance outstanding at period end (£) |
||
| Number of | £ | |||||
|---|---|---|---|---|---|---|
| trustees | ||||||
| C4b Trustee expenses - | ||||||
| details | ||||||
| Transaction | Balance | |||||
| amount (£) | outstanding at | |||||
| Nature of relationship | Nature of transaction | period end (£) | ||||
| C5 Transactions with trustees | ||||||
| and connected persons | ||||||
C6 Other information
2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes
December 2007
3
APPENDIX 2
SC
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 £ |
||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total 2 Grants |
- | - | - | - | - | - | |||
| - Unrestricted to nearest £ funds |
- Restricted funds to nearest £ |
- | - | - Total current to nearest £ period |
- Total last period to nearest £ |
||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total 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 - - Unrestricted funds to nearest £ 4 Payments relating directly to charitable activities |
- | - | - | - | - | - | |||
| - 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 | - | - | - | - | - | - | |||
| - | - | - | - | - | - |
2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1)
December 2007
APPENDIX 2
SC
Additional analysis (2)
| Receipts 5 Breakdown of unrestricted funds |
Unrestricted fund 1 - enter name of fund below |
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 | - | ||||||
| Legacies | - | ||||||
| Grants | - | ||||||
| Receipts from fundraisingactivities | - | ||||||
| Gross tradingreceipts | - | ||||||
| buildings | - | ||||||
| Rents from land & buildings | - | ||||||
| Gross receipts from other charitable activities | - | ||||||
| Sub total Receipts from asset & investment sales |
- | - | - | - | - | - | |
| - | |||||||
| Proceeds from sale of fixed assets | - | ||||||
| Proceeds from sale of investments | - | ||||||
| Sub total Total receipts Payments |
- | - | - | - | - | - | |
| - | - | - | - | - | - | ||
| - | |||||||
| Expenses for fundraisingactivities | - | ||||||
| Gross trading payments | - | ||||||
| Investment management costs | - | ||||||
| Payments relatingdirectlyto charitable activities | - | ||||||
| Grants and donations | - | ||||||
| Governance costs: | - | ||||||
| Audit / independent examination | - | ||||||
| Preparation of annual accounts | - | ||||||
| Legal costs | - | ||||||
| - | |||||||
| - | |||||||
| Sub total Payments relating to asset and investment movements |
- | - | - | - | - | - | |
| - | |||||||
| Purchases of fixed assets | - | ||||||
| Purchase of investments | - | ||||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - | |
| - | |||||||
| - | - | - | - | - | - | ||
| - | |||||||
| - | - | - | - | - | - | ||
| - | |||||||
| - | - | - | - | - | - | ||
| - | |||||||
| Nature and purpose of funds | |||||||
2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2)
December 2007
APPENDIX 2
SC
Additional analysis (3)
| Receipts 6 Breakdown of restricted funds |
Restricted fund 1 - enter name of fund below |
Restricted fund 2 - enter name of fund below |
Restricted fund 3 - enter name of fund below |
Restricted fund 4 - enter name of fund below |
Total restricted funds |
Total restricted funds last period |
|---|---|---|---|---|---|---|
| Donations | - | |||||
| Legacies | - | |||||
| Grants | - | |||||
| 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 |
- | - | - | - | - | - |
| - | ||||||
| Proceeds from sale of fixed assets | - | |||||
| Proceeds from sale of investments | - | |||||
| Sub total Total receipts Payments |
- | - | - | - | - | - |
| - | - | - | - | - | - | |
| - | ||||||
| Expenses for fundraising activities | - | |||||
| Gross trading payments | - | |||||
| Investment management costs | - | |||||
| Payments relating directly to charitable activities | - | |||||
| Grants and donations | - | |||||
| Governance costs: | - | |||||
| Audit / independent examination | - | |||||
| Preparation of annual accounts | - | |||||
| Legal costs | - | |||||
| - | ||||||
| - | ||||||
| Sub total Payments relating to asset and investment movements |
- | - | - | - | - | - |
| - | ||||||
| Purchases of fixed assets | - | |||||
| Purchase of investments | - | |||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| Nature and purpose of funds | ||||||
2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3)
December 2007
APPENDIX 3
| Report to the trustees/members of Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address:** |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
|---|---|---|---|---|---|---|---|---|---|
| Charity name | |||||||||
| SC | |||||||||
| Period start date | Period end date | ||||||||
| Day | Month | Year | Day | Month | Year | ||||
| to | |||||||||
| (remember to include the page numbers of additional sheets) |
|||||||||
| 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. |
|||||||||
| 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 viewgiven bythe accounts. |
|||||||||
| In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page*] 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. |
|||||||||
| Date: | |||||||||
*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
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose
Sailability Scotland SCIO SC047162
SECTION A: RECEIPTS AND PAYMENTS ACCOUNT For the period ended 30th November 2024.
| A1 Receipts Donations Legacies Grants Receipts from Fundraising activities Gross Trading Receipts Income from Investments other than Land or Buildings Rent from Land or Buildings Others Memberships A1 Sub Total A2 Receipts from Asset & Investment Sales Proceeds from sale of fixed assets Proceeds from sale of Investments A2 Sub Total Total Receipts A3 Payments Expenses for Fundraising Activities Gross Trading Payments Investment Management Costs Payments relating to Charitable Activities Grants and donations Governance Audit/Independent examination Preparation of Annual Accounts Legal costs Other costs A3 Sub Total Total Payments Net Reciepts / Payments Surplus/Defecit for Year |
Unrestricted Funds £ |
Restricted Funds £ |
C | Total Funds urrent Period £ 1,576 19 1,205 278 - 220 3,298 - 3,298 12 1,587 4,989 - - 30 6,618 6,618 3,298 (3,319) |
Total Funds Last Period £ 1,750 43 1,675 - - 390 170 4,028 - 4,028 - 655 3,246 - 78 35 4,014 4,014 4,028 14 |
|---|---|---|---|---|---|
| 26 | 1,550 | ||||
| 19 1,205 278 1,205 220 2,953 - 2,953 12 345 4,989 - - 30 5,375 5,375 2,953 (2,422) |
1,550 - 1,550 1,242 1,242 1,242 1,550 308 |
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Sailability Scotland
Notes to Accounts:
| B1 Cash Funds Cash and Bank Balances at Start of Year Surplus/Defecit shown on Income and Expenditure Statement Fixed Asset Purchases Prior year adjustment Cash and Bank Balances at End of Year Movement of funds Unrestricted funds General fund Transfer to restricted funds Restricted funds Maintnenance/ugrade of fleet Scottish Open Challenger Championship Sailor regatta entry fees support Seamanship and Pilotage Trust-Clyde Cruising Club |
Unrestricted Funds 21,457 (3,627) - 106 17,936 22,457 - - - - - 22,457 |
Restricted Funds 1,000 308 - (106) 1,202 3,298 (1,550) - 250 800 500 3,298 |
Total Current Period 22,457 (3,319) - - 19,138 (6,618) 1,479 - (237) (1,242) - (6,618) |
Total Last Period 24,613 (2,156) - - 22,457 19,138 (71) - 13 (442) 500 19,138 |
|---|---|---|---|---|
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Sailability Scotland
Notes to Accounts:
B2 Investments
Deposit Accounts
Total
| Unrestricted Funds 245 245 |
Restricted Funds - - |
Total Current Period 245 245 |
Total Last Period 245 245 |
|---|---|---|---|
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Sailability Scotland Notes to Accounts:
B3
| Class Qty. Challenger Dinghies 14 Launch trolleys 14 Double trailers 5 Single trailers 2 National Squib Keel boats (and trailers) 2 2.4mR Keelboats 3 Others 1 Virus keelboat 1 Virus trailer 1 Outboard motor 1 44 |
Funds to which assets belong Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted |
Cost (if available) - - - - - - - - - - - |
Current Value (if available) Total 10,800 10,800 2,250 2,250 3,250 3,250 2,250 2,250 - - - - - - 1,200 1,200 750 750 300 300 20,800 20,800 |
Last Year |
|---|---|---|---|---|
| 22,300 1,500 2,500 1,000 6,000 4,500 960 - - - 38,760 |
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Notes to Accounts: Analysis of Receipts&Payments
Sailability Scotland
| 1. Donations Personal Membership fees Sponsorship/fundraising Total 2. Payments relating directly to Charitable Activities Public Liability Insurance Dinghy Insurance Total |
Unrestricted Funds 26 220 19 265 Unrestricted Funds - - - |
Restricted Funds Total 2022/2023 1,550 1,576 1,750 - 220 170 - 19 43 1,550 1,815 1,963 Restricted Funds Total 2022/2023 - - - - - 466 - - 466 |
|---|---|---|
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Notes to Accounts:
C2 Grants
| Type of activity supported Individual/Institution - - - - - - |
Number of grants made Total 2022/2023 - - - - - - - - - - - - |
|---|---|
C3a Trustee Renumeration No renumeration was paid to trustees during the year.
| C4b Trustee Expenses Travel Stationery/Printing/Postage/Phone Fleet maintenance costs Event costs Analysis of Gross Trading Receipts Memberships Regatta fees Receits for dinghy hire Analysis of Fundraising Amazon Smile EasyFundraising |
U |
Number of Trustees - 2 1 1 4 nrestricted Funds 220 315 610 1,145 - 19 19 |
Total - 228 110 47 385 Restricted Funds - - - - |
C | Total Funds urrent Period 220 315 610 1,145 - 19 19 |
2022/2023 - - - - - Total Funds Last Period 170 170 170 510 18 25 43 |
|---|---|---|---|---|---|---|
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Sailability Scotland
Trustee Declaration
These accounts were presented at the Annual General Meeting and accepted by the Members and Trustees.
Signed:
Date:
Tuesday 19 August 2025
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Sailability Scotland SCIO
Financial Statements for the year ended 30 November 2024
| Income Memberships Donations Fundraising Income Bank interest Insurance Claims Trading Income Expenses Charitable Activities 4,989 Trading Expenses 1,587 Governance - Fleet revaluation charge - Grants - Fundraising Expenses 12 Bank Charges 30 Others - Deficit for the Year before depreciation Depreciation charge for the year - Deficit for the Year after depreciation Statement of Funds at at 30 November 2024 |
2023/2024 220 1,576 19 278 - 1,205 3,298 6,618 (3,319) (17,960) (21,279) 61,217 (3,319) (17,960) 39,938 38,760 (17,960) 20,800 - 19,138 - 39,938 |
2022/2023 170 185 1,794 245 - 1,060 3,453 2,517 1,660 - - - - 22 - 4,199 (746) (746) 61,963 (746) - 61,217 37,350 1,410 - 38,760 - 22,457 - 61,217 |
|---|---|---|
| Statement of Funds at at 30 November 2024 Less: Deficit for the Year Less: Depreciation for the year Represented by: Equipment Add: new equipment Less: equipment disposals Less: depreciation Stock Cash in Bank Cash in Hand |
D:\Documents\Sport\Sailing\Sailability_Scotland\Treasurer\2023_2024\2023_2024_Accounts\ 2023_2024_Sailability_Scotland_BANKS_Consolidated_Ver#06.xlsx
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Independent Examiner's Report To the trustees of Sailability Scotland SCIO. I have examined the charity's financial statements. the accounts for vthich are set out on the following pages. Respective Responsibilities of Trustees and Examiner The charity's trustees are responsibleforthe preparation ofthe accounts in accord8ncewith the terms of the Charities and Trustees Investment IScotLand) Act 2005 and the Charities Accounts (Scotiandl Regulations 2006 {as amendedl- The charity trustees consider that the audit requirement of regulation 1011){d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411 Ilc) of the Act and to stste whether particular matters have come to my attention. Basis of Independent Examiner's Statement My 8xamination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accountingrecotds kept bythe charityand a comparison of the accounts piesented with those records. It also includes consideration of any unusual items ordisclosures in the accounts and seeks explanationsfromthetrustees Concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audttand. consequently. I do not express an audit opinion ontheview given bythe accounts. In the course of my examination. no matter has cometo my attention. otherthan that ststed below 1. Which gives me reasonable causeto believe that in any material respectthe requirements: a. to keep accounting records in accor(Jance with Section 44(11{a} of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and b. to prepare accounts which accord wtth the accounting records and complywith Regulation 9 of the 2006 Accounts Regulations have not been met. or 2. To which. in my opinion. attention should be drawn in orderto enable proper understsnding of the accounts to be reached. The matters that have come to my attention are: 1. Thatthe charity needs to create a policy on reserves 2. Bank account controls should be enh8nced to ensure dual authorisation of p8ym8nts fromthe bank accounts. Signed Date: 21 August 2025 Name..
Trustees’ Annual Report and Accounts
Year ended 30th November 2024
Sailability Scotland
SC047162
| Contents | |
|---|---|
| Trustees’ Annual Report...................................................................................... | 3 |
| Reference and Administrative Information........................................................... | 3 |
| Structure, Governance and Management ........................................................... | 4 |
| Objectives and Activities...................................................................................... | 4 |
| Financial Review................................................................................................. | 7 |
Page 2 of 12
Sailability Scotland
SC047162
The Trustees of Sailability Scotland SCIO are pleased to present the Annual Report and Accounts for the year to 30[th] November 2024
Trustees’ Annual Report
Reference and Administrative Information
Charity Name Sailability Scotland SCIO
----- Start of picture text -----
Charity Number SC047162
Address 1 Gowanbrae,
Lowthertown,
Annan,
Dumfriesshire,
DG12 6TL.
Current Trustees at date
of Approval of Annual
Report
Other trustees during the
period of the accounts
Independent Examiner To be confirmed
----- End of picture text -----
Page 3 of 12
Sailability Scotland
SC047162
Structure, Governance and Management
Constitution
The charity is a Scottish Charitable Incorporated Organisation (SCIO) and has been registered with OSCR as a SCIO since 8[th] February 2017. The charity is governed by its constitution, which was last updated in March 2023.
Appointment of Trustees
Trustees are appointed by the full members at the Annual General Meeting and may serve for up to 4 years. All trustees must retire from office at each AGM but can be re-elected. Effectively trustees who are re-elected have continuous service as a trustee up to the maximum of 4 years. Members can also be appointed between AGMs where necessary to bring on additional skills or when a vacancy arises.
Management
The day-to-day management as well as the strategic planning and management of the administration of the charity is undertaken by the trustees, working with various working parties and sub-committees as and when necessary.
Objectives and Activities
The charity’s charitable purposes as stated in the constitution are:
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To promote and advance public participation in the sport of sailing.
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To promote the potential benefits to all people in need by reason of age, health, disability, financial hardship or other disadvantage, that the art and skills of boating can bring to improve their quality of life and that of their carers.
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To co-ordinate the activities of all who can benefit from sailing in matters of teaching, coaching, cruising and competition with equality and diversity in respect of the Disability Discrimination Act.
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To encourage and support local, and to promote and arrange, National competitions.
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To encourage and assist in the setting up and running of sailing clubs or groups specifically for people with a disability and to encourage sailing organisations to accept disabled sailors into membership.
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to do all of these things (4.2-4.6) in mutual cooperation with RYA Sailability, RYA Scotland, World Sailing and Scottish Disability Sport. and: on the basis that the organisation will operate principally in Scotland.
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Activities
Organised Championship and Other Events
Four well attended events took place in the Challenger Travellers Series in 2024 with a total of 15 Competitors of whom 7 qualify for an award to be made at the AGM in March 2025.
The Series had programmed 5 events originally but the first at Lochaber had to be cancelled due to the difficulty of the logistics involved in getting enough boats to the venue despite having enough sailors interested in attending
The rest of the season, however, provided opportunities to move boat trailers in a progressive fashion through successive venues and allowed for some relatively short double journeys to be carried out. So, we had boats moved from Castle Semple to Bardowie, on to Venachar, then Loch Earn then ultimately to Craobh Haven for the Shuna adventures.
This approach enabled us collectively to ensure that everybody who had wished to sail at each venue were enabled to do so.
Altogether, including maintenance trips, a grand total of just over 6000 boat miles towing were involved in getting to all these events in Scotland.
This involved a mere 6 drivers so well done to them, helping enable over 30 sailors to take part in our Scottish events this season.
And for this to happen we are immensely grateful to the help provided by the very generous donation by the Seamanship and Pilotage Trust of the Clyde Cruising Club . It ultimately meant that, with some additional support from Sailability Scotland we were able cover all the costs of towing.
The Scottish Challenger Championship was again held at Loch Venachar who organised another great event for 10 entrants, 4 of whom made the long journey up from southern England.
It was delightful to see Ronnie Cameron’s family appear to help us over the whole weekend and join us for a meal on Saturday evening at which we were able to remember Ronnie.
A highly successful expedition to Craobh Haven took place at the end of August this year where 6 of our sailors took part in the Race round Shuna with 5 of these taking the opportunity to sail in the Saturday feeder race from Ardfern to Craobh Haven involving a transit of the Dorus Mor.
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These sailing events enable sailors; many with varying levels of disabilities to compete on equal terms with anyone wanting to enter and experience dinghy racing. In the Challenger Trimarans, once on the water, the sailors are unaided.
Types of support offered/requested
Referrals and advice are given to all who enquire of us but this year there has not been any positive feedback or active participation in our activities.
Support to Member Groups
The Charity’s fleet of boats are spread around various location in Scotland, are designed specifically or otherwise suitable, for individuals with a disability. Over a number of years the boats have been renovated to bring them up to standard and all should be available to be used during the 2025 season. Thanks go latterly to Steve Laycock and Jean for for continuing to spearhead this project.
Media Promotion
The website is a first contact for members of the public containing contact information along with current News and Archived information.
The charity has a YouTube channel and a Facebook page which has 378 followers attracting many comments and likes on the regular posted updates.
An emailed newsletter now renamed ‘Fair Winds’ is sent to Members and all interested in Sailability with regular updated and news at it occurs.
Development Policy
There are a number of targets and improvements the Charity has aims to develop. Including:
increasing membership and activities particularly with younger generation improving public visibility by improving publicity through social media and website. improve liaison with RYA Scotland,
diversify the boat availability for example to the Hansa Class and other suitable Sailability boats.
Membership
Membership numbers have remained at a similar level to previous years. This is an area needing some action for 2025 Board to recruit new members for the continuity of the Charity. In parallel with this the Board will need to consider a succession strategy for the smooth continuity of office-bearers.
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ACKNOWLEDGEMENTS
RYA Scotland is a valuable partner and the support they provide is very much appreciated. Our work as a charity is wholly the result of voluntary donations and effort. Without them we would not be able to operate.
It is acknowledged Sailing Groups and Sailing Clubs manage most sailing events in Scotland who host and make our events possible. Sailors from this network are the target of our support along with individual sailors. Donations freely made, enable the Charity to subsidise all our events and provide economical sailing activities. Particular mention to for the continued support. Also, to donating towards the running of SOCC at Loch Venachar this year.
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Our sincere thanks go to all individuals who have supported the work of Sailability Scotland SCIO at events, maintaining the charity assets and much more unseen actions.
Financial Review
Treasurer’s report for 2025 AGM
Membership
There were 13 full members and 1 weekend member in 2024.
Financial overview
Income has come from membership fees, dinghy lease charges, and sponsorship.
Our main running costs are insurance and fleet maintenance, as well as the costs for governance.
A net loss of £ 3,319 (a loss of (£ 745 in 2023) was incurred during the year. Our total reserves now stand at £ 19,138 (£22,457 in 2023).
| Bank balances | |
|---|---|
| Opening balance as at 01/12/2023 | £ 22,457 |
| Net loss during the year | £ 3,319 |
| ------------ | |
| Closing balance as at 31/11/2024 | £ 19,138 |
| ------------ |
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Accounts
Income
Income in 2023/2024 amounted to £ 3,298 (£ 3,453 in 2022/2023).
Fundraising
The total fundraising income of £ 1,569 includes significant fundraising donations. Tunnocks generously donated £ 800 to subsidise our sailors during this year’s Traveller Regatta Series, as they have done for a number of years. We are very grateful to Sir Archibald Boyd Tunnock CBE and to Tunnocks for their continued support of disabled sailing in Scotland. We also received £ 500 from the Seamanship and Pilotage Trust (Clyde Cruising Club) and £ 250 from the Challenger Class Association via Hugh Campbell, which was used towards SOCC 2024 at Loch Venachar Sailing Club.
| £ 800 | |
|---|---|
| Seamanship and Pilotage Trust | £ 500 |
| £ 250 | |
| EasyFundraising | £ 19 |
| ---------- | |
| Total | £ 1,569 |
The Seamanship and Pilotage Trust income of £ 500 is to be used to subsidise sailors’ mileage/fuel costs for events. This is ringfenced and unused this year. Therefore, this will carry over into 2025.
Membership fees totalled £ 220.
Trading Income
The trading income of £ 1,205 is a consolidated figure of the event fees that are paid by the sailors (subsidised by the Tunnocks award), annual Challenger dinghy lease fees, and other, sundry income.
Sundry income totalled £ 280.
Dinghy cover fees of £ 230 were recharged to a member, as part of reduced costs for a bulk order. Further recharges are to be made in 2025. £ 50 was recovered from items purchased on behalf of a member.
Event fees
This is the subsidised income, offset by the Tunnocks award. Total £ 315.
Lease fees totalled £ 610.
Dinghy annual lease fees. 3 Challengers were leased in the year, totalling £ 600.
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Other income
Bank interest of £ 278 was received from our reserve account.
Summary of Trading income Dinghy lease fees £ 610 Sundry income £ 280 Event fees £ 315 Total ---------Total £ 1,205
Expenditure
Total expenditure for the year was £ 6,618.
Highlighted below are the main running costs during the year.
Charitable activities
Although insurance is our main running cost, the payment was made after the year end is not included in this year’s accounts. This will be included in the 2025 accounts.
Dinghy maintenance
Total dinghy maintenance fees for the year were £ 4,989 and is the total of the Charitable Activities total.
New sails purchased by Sailability Scotland cost £ 1,852, although this includes the cost of four sails which are to be recharged in 2025, where we purchased on behalf of CCC and a member as part of a bulk order.
11 dinghy covers were purchased, totalling £ 2528. Some of these costs will be recovered in 2025, as covers were purchased on behalf of other clubs/sailors. Of the remaining maintenance costs of £ 608, £ 409 was spent on the service of a double trailer, with the remaining, general maintenance costs.
| Summary of Charitable Activities | |
|---|---|
| New sails | £ 1,852 |
| Dinghy covers | £ 2,528 |
| Maintenance costs | £ 409 |
| Other maintenance costs | £ 124 |
| Sundries | £ 76 |
| ---------- | |
| £ 4,989. | |
| ---------- |
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Trading expenses
Event costs totalled £ 1,477 of the total Trading expenses of £ 1,587. SOCC 2024 costs of £ 190 for commemorative brochures and catering costs of £ 82 were incurred (The £ 272 consuming the £ 250 awarded from ).
The remaining Traveller series events incurred costs of £ 1,005, being the charity’s costs to the sailing clubs for sailors’ entry fees. This included an outstanding amount of £ 390 relating to SOCC 2023, which was not paid during the previous financial year. As you will note, the total of £ 1,005 is in excess of the £ 800 Tunnocks award; Sailability Scotland SCIO bearing the additional cost of £ 205 from reserve funds.
Round Shuna
Costs of £ 40 were incurred for transportation of launch trolleys and road trailers. This is to be reimbursed in 2025 from the Seamanship and Pilotage Trust award of £ 500. The balance of £ 425 will be reimbursed to sailors in 2025 to those sailors who incurred towage costs in 2024.
RYA membership is £160 per annum.
| Summary Trading expenses | |
|---|---|
| Event costs | £ 1,005 |
| SOCC 2024 | £ 272 |
| RYA membership | £ 160 |
| Round Shuna | £ 40 |
| Website costs | £ 72 |
| Other | £ 38 |
| ---------- | |
| Total | £ 1,587 |
| ---------- |
Independent Examination of accounts
We have yet to appoint an Independent Examiner (IE) for our accounts for 2025. Our accounts will require Independent Examination, prior to submission to OSCR (Office of the Scottish Charity Regulator).
Accounting disclosure
I was asked by the trustees to create/review the accounts for 2023/2024 from the existing records, despite not being the charity’s treasurer during the year. During this review, I found some housekeeping issues and highlighted my concerns to the trustees. Post-AGM, I discovered that our fixed assets (dinghy fleet) has been overstated by £ 18,000 for a number of years. When Sailability Scotland disposed of some of the older Challengers, via donations and sales to other sailing groups, they were not removed from the fixed asset register. This has now been rectified in this
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year’s accounts, which is the reason for an accounting charge of £ 17,960. This now values the fleet as per the insurance schedule.
Fixed asset register
| Class Challenger Double road trailer Single road trailer Launch trolley VIRUS Engine |
Value Qty 10,800 10 3,000 3 2,250 3 2,500 10 1,950 1 300 1 |
|---|---|
OSCR disclosure
Post-AGM last year, we had to have the accounts ratified for OSCR submission. The IE highlighted a number of areas where we were in breach of OSCR regulations. These were threefold: procedural, accounting and AGM reporting.
The procedural issues were around accounting records (retention of invoices) and secondary authorisation of financial spend.
The accounting issues were the non-compliance of OSCR reporting standards. The format that we have used for the AGM (Trading, Profit and Loss Account and Balance Sheet) is not what OSCR require. Historically, we have used a format for the OSCR submission which is different from what is presented at the AGM (but uses exactly the same figures). We were not aware that there was a new format, which is primarily based on matching Income and Receipts.
The AGM reporting will have been covered elsewhere.
The full report of the IE can be found on the OSCR website for last year’s submission. It covers a comprehensive review of our AGM procedures, documentation and submission to OSCR. The charge for this service was £ 550, which will be included in the 2025 accounts, as OSCR do not allow for the inclusion of accrued and prepaid income or expenses.
The trustees have met on a number of occasions this year and put into effect most of the recommendations highlighted by the IE.
Secondary authorisation from our current bank (The Royal Bank of Scotland) and PayPal is not activated on the charity’s accounts. We are looking into having this implemented ASAP. If this is not possible, we will look towards alternative banking facilities. We do not believe that dual authorisation is available within PayPal. However, the only automatic spend is the quarterly payment for the website, for
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which we receive an invoice. The only other PayPal payments are for spares and repairs from Trident UK. We have secondary email authorisation for these payments.
The AGM reporting issues highlighted by the IE have been rectified and included within this year’s Trustees’ Annual Report and Accounts.
The OSCR reporting format will be implemented for this year’s accounts post-AGM, using the figures presented in this report and the enclosed Final_Accounts_2023_2024_Ver#05
The accounts are available to view for any member during the year, if requested.
Final thoughts
As mentioned above, not all income due this year was received. There are Challenger lease fees to be charged in 2025 relating to 2024, along with recharges for sails and dinghy covers.
Reserves Policy
The trustees do not currently have a Reserves Policy. However, with fixed costs of dinghy insurance and website costs of around £ 538 per annum, the trustees are satisfied that the current level of reserves is sufficient for the charity to continue operating.
Current unrestricted charity reserves are: £ 19,138 (2023: £ 22,457).
This report was approved by the trustees on 9[th] March 2025 and signed on their behalf by
Chairman & Trustee
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