APPENDIX 3 OSCR sio11h ChaTity Regulalc Independent examIneS report on the accounts Report to the Gala Harriers Athletics Club tru8tee8lmembers of V2 Registered charity number On the accounts of the charity for the perlod SCO 47289 Period start dale Mth Period end date Month Day Year Day Year ,01 04 2024 to 31 03 2025 Sat out on pages {r*nernber lo Incbjde the p8ge Respeclive The charity's tru5lees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charilies and Trustee Investment (Scotland) 2005 Act and the Iru8te6s and examiner Charities Accounts (Scolland) Regulations 2006. The charily trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply.11 is my responsibility to examine the accounts as required under section 44{1) (c) of the Act and lo stale whether particular maller8 have come to my attanlion. 8a818 of Independent My examlnation Is carried out in accordance wllh Regulation 11 of the Charllles examln8r'8 8tatement Accounts (Scotland) Regulalions 2006. An examinalion includes a review of the accounting records kept by the charily and a comparison of the accounts presented wilh those records. It also indudes consideration ol any unusual Items or disdosures in th8 accounts and seeks explanations from the Iruslees concerning any such mallers. The procedures undertaken do not provide all Ihe evldence that would be required in an audll and, consequently, I do not express an audll opinlon on Ihe accounts. Independent examlner's I In the course of my examlnation. no matter has come to my attention [other than that statement dilOSed on the attached page'] whiGh gives me reasonable cause to belleve that In any material respect the requirements: to keep accounling records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulatlons, and to prepare accounts which accord with the accounting records and comply wlth Regulation 9 of the 2006 Accounts Regulations have not been mel, or lo which, in my opinion. atlention should be drawn in order to enable a proper iits to be reached. Date: Slgnod: Name: Rel8vanl profe881onal quallflcatlon(8) or body (If any): - ' 27 hkv6MEt£ 2025 Address: "Please delete the word5 in the brarAets il Iliey co nol apply. 11 lh8 wcids do apply. sel oul thos8 n&3115 wliich Ihawe cune lo ycwr attenllon on the following page.
APPENDIX 3 Dlsclosure sectlon Only complete if the examiner needs to highlighl material problems. Glve here brief detalls of any items that the I examiner wishes to dlsclose
APPENDIX 2 Gala Harriers Athletlc Club SCO 47289 OSCR Receipts and payments accounts For thg perSod Irom kottish Charity Regulalor to AprOI 2024 31 March 202S Section A Statement of recelpts and payments Unr•5trlcted lundo Rtstrlcl8d lund6 Expgndable •ndowmanl lunds Permanent ondowm8nt funds Total Ivnds current porlod Total funds last peilod lo t lo noarttl E lon&qr••l£ lon•ar¢st e to n••w•¥t£ A1 Recel ts Donations Imèrnbgrshlpl+ donalhJn Legacl&s Grants 15.460 15,460 9,636 1.$00 2.500 4.000 2.000 Rèc8lpls from lundr81slng acllvlll85 Gross Irading receipts Incorne from Inveslmenls olh6r than land and bulldings Renls from land & buildings Gross re¢elpls from Oihgr charilabl 531 331 587 16.670 16,070 12.711 Al Sub lotol 33,100 2,500 36.880 24,913 A2 Rec81p18 Irom os••t & Invgstmenl 8alea Proceeds from sale ol Ilxed ass•l$ Proceeds Irom sale ol inv•slmgnls A2 Sub tol#l Totalr•colpl$ 33,160 2,500 35,860 24,913 A3 Paymènt• Expensè5 fgr lundralslng oclivSlle8 Glos$ Iradlng paymonls Inveslmenl m8nagernenl costs Payments rèlallng dlrecllylg ¢harllable 249 249 2,610 27,322 2,500 Gran13 and donallons Govemance eosls.. 29.822 26,378 Audit I Ind8pend•nl examlnalbn Preparal+on of annual accoun15 Lo9¥1 cos15 Olher A3 Sub tol•l 27.571 2.500 30,071 27.886 A4 Paymgnt6 r8latlng to 8J8ot and Inve8tment movom8nls Purchasès ol lixed assets Purchasa ol Inveslmenls A4 Sub lotal Tot•lpaymonts 27.571 2,500 30,071 27.8B6 5.590 5,590 12,973 A5 Tran$fgrs to l {fr¢ml funds Surplus /{deflcll) fi>r year 4590 5.590 2.973
AFfJÉNDIX 2 Gala Harriers Atl)lelic Club Section B Statement of balances SCO 47289 ExponO.Io Ru¥icwd thdI •oduvmwnl fvndb Citogorl•s Total last pÈdod Ihia115 p•rfod v•it Bl Cash Cesh bal5 •lJiart ol y 20.617 ao,ooo 40.687 43,661 Iddcltl knonTrcdr4s 8nd paymeis at( 5.sgo 12.9731 Cash Ind bank balane•g it • oly••r IAryoe bd•ne•¥itb r•¢swSpWMT 26.2T7 20 46.277 4Q,687 ¢•iiii•¥•lll•i Iir t>cl4115 Luty•ii B3 Olh•i •¥8•ts ClolN Slock Uff•Btriaed FUNI 1.TJ6 5,117 2N95 1182 Alhletlc 5.611 7• 7,353 7,353 5,677 (th y••r B4 Llabllllh• T•t•l Afflo¥nl d t•nNr••l£ B8 Conllno•nt Ilabllltl•$ 7otal Sbgn•d by on• orwo Oh b•1011 th• Iruto•i gign3ttir8 Prfnt N3m Dale ol Ipprovil ZS O*nbÈr 2007
APPENDIX 2 Gala Harriers Athletic Club SCO 47289 Section C Notes to the Accounts Cl Nature and purpose of flind8 (m8y b8 St818d on analysis of funds worksh98ts) Urtrestricted fund3 ore those tltht lY be used Iir rhf (Jiscrerion of the tr.1iitstepB In fuitheFance of Lhe obfject5 Ot Lhe chai3ty. The litysiees wiD¢4in a 5in9le unrealrictpd I11 LIJL Iliv das. dJ" De ijsed tot y.eifle purp08e8 Re8Lricriiyw ailso wlieii by Llio donor or wlipn fi)ndF al-e raised for 6pecilic purpose5 rinq the year LhE cliarlty received £2.500 frofft Live Borders Ltd tDr pay•enl to cover Ihe e4)loymÈnt eostB ot cLtJb Togeiher otflcet pr>oL. lype ol aLlivily or pioietrt SLlI)pnrled Ilurnb•r ol grwls ffiad• C2 Granls Total C3a Trustee remuneratlon ND r8munerat*?n wa8 pakj during Ihls pgrk)d lo any charlly Iru6ts8 or POFSM ¢¢tThd•d lo a trusleo cross Aulhority iindor whlch C3b Trustee remuneratlon- do18118 C4a Trustee expenses If no &xpen389 were paid lo any d)B¥ity Iruslee dur¥ thè p8rt)d then cross Ihls box lolhoThvbg mPIO18 secuon 4b) Numb•r ol Iru•ts C4b Tru8t8e exp•nM#- dgtall• Rolmbursemonl ol ex lor ev8r11lX)ur5¥tsl 307 [19.42 £35 £JJ TraM•dlon •mourtt ¢£1 •IDn¢& Nattire ol relii tionstit Naliirc ol IransAction C5 Transactlons wlth trusts•s And connected persons C6 Other Inforniatlon 202W12_FknanC1 acbwlie8 v11 Nole8 tYècÈmber 2007
APPENDLX2 Gala Harrlers Aihlellc Club SCO 4728< Additional analysis111 Analysls ol rq¢•lpll and p•ym¢nls 1 DoTrAtlon¥ TAltrI4{ pbrlod Tollwl p•ilud rund rund 6.79B 798 2.803 1.440 0.228 166 FatDIty Memb8rsNp Juthor Membershlp D55abiiiiyMembqr3bls Toffl SIIUe Fuj 416 177 1.725 1&460 &416 1.725 Tol•l 1,636 i•l•ran¢• 2 Gionl¥ R••ldGt•dfwnd t¢ BDrdoii Iclub T•g•th•11 R•w•n gd•ndTwsi 2.SOD 00 J Gio1• re¢elpt• liom 0th•r¢h•1l• a¢tl¥lll•• Exp•nd PwnbM•nl Ind• ad n•w••lt IDnDt•lt Tw•edbDnk to LL8¢ ElldDn HIM R4ce Easler sk RJGe Abbo151oTd Tio11 R8¢•Ju Abbotslord FtOU5o Ti•ll R4¢• $•n Fesuve SK RowAn 8Dland 6K TIAIDlng Honesuw bo Clr¢uli tralnlng (QuDe5 C•rtty•l TrBck Honesty Box elubrACè510pen giaded EniertBlnm•nVPiesenlJITh SUndry.selhA1Ne1¢j Ev•rts HM ¢wch 10 5WJopqqrJ SY 5S2 1.224 S2 1,349 1ts4 2$1 2)0 73 2,575 612 6.l¢J• 8B2 2.061 2.068 961 7.492 1.592 7.492 1.692 165 9J7 1467 228 954 837 14070 Total 4 Pym•nl Mlilln9 dlr•ctly to ¢hnrii•bl• •ClMlh• P•rMqrI p•rlorf Twee4bafjk toLoudeTOv•ih•#ds EiWon Hll RaceO¥etheHd$ Easier sk RgceOYethe¥d$ Abbotsloid House Tr1 Ra¢•Ju9¥•ds Abbolsfoid H¢v• Tr1 RAce S•nlcrOverhv•&J Fe5Vvg SK Rowan C5rcull italnlfWJ •Que•ns C•nLrè H• Track Tiark 5$2 1,)74 651 1,374 528 1.008 641 141 424 1,174 5,403 4,063 623 249 61% 220 969 6,431 3.262 1,074 440) 4063 623 245 612 RA Fees T¢gIn ewr5•S Webslt• run cos sund Abbotyloid Trusl Cha Back to Ti8tkCharl Pr@SaniaDrt evenln eniertalrKr Club T èthiroiftti leè Scoiii5h AHW•V(rn Fees CCh 10 SK Sports EIe 1,880 4,427 I.TT4 1,880 6.927 .774 1.399 6,467 1.753 35 62 2.500 3.359 27. 2B,822 15,376 202545911-Finan&aI4ru&ylAddvdDaIf{lTr D•GombpiZODT
APPENOIX2 SCO 47289 Additional analysis {2} S Broakdown ol unroslrlcl¥d fundts tlnre%liktd Total JTrds Rocglpls Donaiitjis 15.460 15A60 9.636 BC1¢5 Gianls Receipts froffl lundral Glos$ Iradln 2,000 8cUvHles $31 531 Renis liom18nd 8 buildi ross receip15 Irom Oiher ch8rft8tye ecUthUes Sub lot•1 15,670 33,161 15h70 35,681 J•w•l wr 24,913 R•¢fjl l•frorn •is•t & Irw•im•nt ¥•10• ProGe8ds from s816 ¢1 8ssels Pfoceeds iom sale ¢ Inveslrnonis Tol•l rec•lpls 33.101 24.913 ¢tos8w•l wror P& ments Exponst5 lor lundr8lsln9 v1S Gros$ tr8dlng Paym1$ Inv951m¢nl fflanagém8ni co8lS P8ymenl$ relollns dliocu 10 ¢h8dl8t48 8thU•s Gianis and ODnBlions GovemanceGosls'. 249 249 29M22 Audll I Ind6p8ndeni ex8min8U( Pi6pwèUon Kwjn L•981 cw Sub lot•1 27,871 30,071 27AU6 Poym•nt• w•l•tlnu lo •Jioi and lrtv•itm• mo¥•monl• Purch•505 ol fixed 18SèI8 Pur(hDs9 gf invtSlrn8n Tal•lp•ym•nls 27.571 2100 30.071 2704e 5,$9D 2.?YJ Ti•n•l•rn lo I (from) lund• Surplusl(d•ll¢ttJ forhwr 2.973 Nalvrfj and ur os• ol funds Unrèsiri¢18d lunds ar¢ Ih05e Ihal moybe u$8d ai th0dls¢XK Cl1 trust8•J lTrfurthw•nrnrlth•t4¥>ofth• dwty. Thè tDAto•8 m•lntth • unre¥lrfd2 fund forlhg Oay-ltr-dayfumkng ol fv t1.
APPENDIX 2 Gala Harrl¢rs Athletic Club SCO 47289 Additional analysis131 8 Breakdown of rostvlcled fibnds Iu9$11 Totd r•slrt£t4d lundi Total iestrlciod pvrI Re¢¢lpt• Donalians LegBCI¢$ Granis Receip1$ Iiom fun¢Jialslng 8cllwUe8 Gross wadlng ie¢elpl$ Income Inw$¢mlS othw Ih8n18nd 2.500 2.mo 2,IIJD Renls land & bvlldl Gr055 FKelpLs Irom oiher th8rfl•t40 ave Sub lol•l 2.500 2,000 2,000 R•¢frlpt$ liom 4•61t & lrt¥•iimtrnt i•l• Pfo¢eed$ from salo ol flxtd assets PfOC88ds fiom s•18 cl In¥ea1m8 Totalrncelpls 2,SOO 2,000 P•ym•nt• Expenses lor lundr8lsln9 act1M¢S GfOSS It8ding p8ymenis Inveslfflenl man398menl co¥ls Payffl8nls rel8lln9 dlrqcllylothBrtl•bl• Grgnls and donallons Gov¥rnJnc• ¢1.. 2.500 Audlll Indwdenl frx•th•U Pr¢Vr41n ol 8nnu 8ccwnls LW 01818 Sub tot•1 2,OOD Paym•# relztlng to a•¥•1 Ind Inv•¥lm•nl mo¥•Trwnl• PuithaswJ ol nxe6 assql$ Puich8seollnv851meTrts S¥b lolal Totalpaymenls 3.500 2,500 2.lJOO Tranilern to I Ifroml lund Surplus l(dellclU for>•r atur• and 08• of lunds vb Together payfflenls ale sppcifically ieceived from Live for Payrnl ol tlw aub Toyeiher oirKer>5 behdf of Ihe cAJb. Wllllam Llnd5fty DonBI Fund IWLOFI vfill b8 used specifically to anh b)wrovOthodL. ¢Jay.1tr¢¢8y ftrrirvJoflhO L. THO WLDF to¢a15 £20.¢YXJ and Is is held Iho cvrienl 51el•m¢nl ol bKLces. 202&0&1?+ancI dculeS¥1AOJffja n0513)
APPENW 1 oscr- Peroj stwl tsate Yw 20?4 To Pefiod d 31 03 2025 Rpfpipiirp aiid adiiiinistration details Charny n•n• I ljrriery Athlthic C lub Ilwnm 01 lh• ch4fRy tru•t•M on d•t• ol approval al TIu•iM•' Annu•l R•port Offle• (11 •ryl not lor lbol• y••r lor bodyl •niitknd 10 appolnt trusts•1i14ny) Nov 20ry4 Nov 2024 11 12 13 15 17 18 1•
APPENOIX 1 R(,.lervnr.ri 471)(14icIIiiiTiiStratioii dolails Ptsm•J ol •lk th•r th•rfty th• pwknd.ll •ny. Ilor •xMyl•, thow mlgn•d part w•y thrDUgh th• Ilnan¢W p•rfod) Nov ?014 Structure. overnance and mana ement Club is a Scotbsh Charital4e Inc¥ated the pose5 and arrangemerns are srf the COnsts Gala Hamers Athjeta CILts was regtslwed in JIJ current legal loffn on 1¥ WI 2017. TM Club was prewuity an U1cOlpd ••SOLUlion Th• ol ts unInc(Xpat8d as900al re translerred to the SCIO on 111 2017. Club is affifd kn fJcottoh AtNets8, w• the f1 Clvb IMYd8 rogLdaf truii•• rn••llr4J 11youghl tho yeaf (thee OCQJr on a moniNy baws). wlth w Annual General Meeting hahl In od0t. Al e• AGM, Ihe mem$ we erl)td lo any meMrI0 be a charrty Iru5tee. Addrtitinaty, the board Of• •1 •fty tlm• Io appwd • m•mbef lo be a dwrty IN•. Tho mInimn fiumbef ol ch¥rty trLfjioes Is S wth the maxwnum rnATrb8r b8ry 12. Obfrctsves and aclivits IKdities. and Io (Y9arw rrnats.wgl aaivitlm, wwloble lo members tha pu al larg•, wilh Ihe ¢tqed ol ImFYowng fv condrtKfig 01 lilo. Sunwnary 01 th• miln Kthpll•• In r•lthn to Ih•s• obJ•cts PThided rngular tr31nlng ses51onB led by qUad coaches". Monday TdaY & Thursday evenings for both Junior and seniof mernbofs also dolN8rod dlsabilty athletlcs sess1 every Tuesday. PrNnotÈd club ovonts InCIling. Four kKal Junior opon gfdded track and field AthletKs e¥enls at Tweedbank Soortg ¢(ynpk Club handicap 10k HpfL-fson i ¢1kn3. Lwjhope rJos8 country, Club 1CI(. Elldon Hlll Raco 8fKI Abbolsftxd Trall Race. Tho abovo
APF4ENDIX 1 Ac kiiovoiiioiils a rid )ertOr1i)ncc ol th• •¢14Trw•nts 01 2024r25 trmn p trDrnendauJ yo lor Hwrlor4 dub thi chafft durfn¥ th• p•rfod mÈmbeAhip nurnbtsrx hgvy conknnL lo IncrBax4, Bnd have rocud numbef ol jijn1 members. We havE had a ptpgrom ol events th1oLyl the V¢hkh tTunetrnF on January 2- Vlilh 11>mlle LaLthr lo Melrose run alang tho Soulhein Upland Way. In Frtn¥ry. the club hostea IM G of the Boldèr Cross£our Sorlos thls challoDg',ThJ serles of races cordjnuino ID attraEt larg2 number5 01 env3rrts auoss all oge oroups We Ihen held the thb Hdlylxtsh 10k Handlcap hl Aprfl TrA5 wa d09ely lolluwvj lry Ihe IfJeswJe Sk In Muy, In June. Iha club hostod th• EJdon 3 HAn RÈe Iha JuThr Hlll Races v4th Ihe nIOr race actlng A& the Ea Thltnet CharThpiDnshAP Nmlor r4xe belng part of the knbjr Hlll Runnirjg L£aguB The pcwlar and lIq HetwJe¥8gn Wès trj In SeplBmbfjr wit the orermile Itsck Tace ftJl1tFx by IM 2&mllo dl.its&d Ipop ¢Ill Ihe bank3 ol the Tw¢•d Throvghoui thé year. Wé hrJ5ted evetrfs at TW trnr trKludlty the Tearn Bae5 tria15, Qgradj etIrS arxs tho y1-atterd annual iuniDr dub Ghampion3hips 4rKI senkn 60llm In sePml. 202ts rknnamon31 yeEr ol IndJvidu and t83rn SIX55 f Junior WKI senior aihleie¥ They have contind 10 excel acros5 a wbje w of Bvorts tnclu(fjry ¢fQSVcovotry. roaj rarAJ, hll wnnin IiltrB ertI and Irthor and rrtAdoor tr¥d¢ and Ileld. Gela alhlettrs hxvg begn seleGled lo repfewil Eusl ol S¢ottpnd Scotlpnd, SMltl3h Schoolj, SMU3nd Mastern, arKI Gre 1?10 ThÉs yoar. 48 of ts dub's I)r athSete5 forrned a slqnlflcam MA)[11 DI Tearn Bordern 41 the 3 Easi Lhgtrlct Crosg Coirti Lejpue r4c aThi 01 the J Ftyrth V4lloy Le•Jue meetty WhoT8 they helped T8am Btsrd¢t• y¥ng 2- In DN1s1 1. The &la HarrfeE Joggern nI&le9 10 a swable ninnlryj opportur and encouraoemerf to progfess runnWa In thè dub races A now sprinl 9rotsp has been eslabllshed thts year yth 6cthe ol th group already Winniry natn31 med315, The adaptrée athle develow)ent oroup segglcth hld At Tv•eodbAnk coniinL 10 ofler Supwt ana cts?Chlw foi thlB 9ThP of aihkn, The club sh10 Ostsotish a rthv sesslon lor ltsnw athleies at BerwlcksIrt High lfi tll$. 0 club T(tyr Ylill ke thÈ1&3d In Get up the prLw to prtiv¥Je traltbity and de¥elopmerf opportufutleo 10 young atr19 lrtn old tho tfktrnl Tho dub tyity suCed$ Ihe rp1 and regufar COnthbJtlon of many VDlunleers These volurfeers Incbje coèctr9. paent helpers. jurf alhleie helws. race Cwdinaicrt, m3tshtslx. Tvt*odbank ovont helpors aj wwi os Iho crub commAi¢o mommrd who hiip Ctsr ordinato club athii03 ty¥cw9hout year.
APPENOIX 1 Fiii¢lllCj.Il rrAyii+w Blluii•nirf the ch•rltyJ pollcy Th 1 vrt•nd lo kw•8t In co•th educ•bm •nd i ••INl ol alhletlc Owipmert •lso ConlyK tt) offor leCed 10 covu IRvel COMI. Curr•nl E20.( In testrmxod f donat1 from the ol lat• h18 11 be utdlsed for the ber of the club a ay exFeThartur• The Co¢Thmrtteo arn CsIdera equi1 to pport ow training Msjlong D•tsllo ol •ry (knlk rifAJated and ••Thlc•• (14nyI
APPENDIX 1 OIIIL)r ci )tioi).Il IiiloriiiJli()i) Doclar31ion 81gn•d on bèhill ol th• ch•rtty'• Irustwa Pothn {•4 Clwlfj Chair &liZ Ix¥