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Report [to] [the] CharityIndependentname examiner’s report on the accounts
trustees/members of Aboyne Canoe Club
Registered charity SC047329
number
On the accounts of the Period start date : Period end date
charity for the period Day Month Year Day Month Year
|i February 2024 to dist August 2025
Respective the charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations
does not apply. It is my responsibility to examine the accounts as required under section
44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner's statement 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 conceming any such matters. The procedures undertaken
do not provide all the evidence that would be required in an audit and, consequently, | do
not express an audit opinion on the view given by the accounts.
Independent examiner's In the course of my examination, no matter has come to my attention {other than that
Statement 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
ounts to be reached.
Signed: Date: +ef2 s
Name:
Relevant professional
qualification(s) or body
(if any):
Address:
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*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 |Aboyne CanoeClub||||||| |---|---|---|---|---|---|---| |Accounts forNewAccounting|Year|Ending31st|31stAugust2025|||| ||||||Total|| |OpeningBookBalance|||6,948.04||6,816.02|| |Accruals carriedforward|||0.00||0.00|| |Income||||||| |Unrestricted||||||| |Membership Fees|||2,175.00||2,770.00|| |Equipment Hire&Sales|||150.00||50.00|| |Donations|||200.00|||| |Miscellaneous|||4,606.92||430.00|| |Totalunrestricted|||7,131.92||3,250.00|| |Pool Session Fees|||1,305.44||3,814.63|| |PoloTournamentFees|||||310.00|| |Donations|||1,032.00||940.00|| |Fundraising|||||540.00|| |Course Fees|||745.00||480.00|| |Coaching Fees|||100.00|||| |Club Other||||||| |Knockburn||||||| |General Grants||||||| |Training Grants||||||| |Shed Funding||||||| |Polo Equipment||||||| |Equipment||||||| |Total restricted|||3,182.44||6,084.63|| |TotalIncome|||£10,314.36||£9,334.63|| |Expenditure||||||| |Pool Sessions|||1,542.40||§,235.92|| |PoloTournaments
Computing& IT||i”|637.06
144.00||475.00
230.40|| |Electricity|||431.11||354.55|| |Course Fees& Subsidies|||1,185.00||1,095.00|| |Affiliation Fees|||275.00||1,165.00|| |Repairs& Renewals
Club Boat Shed|||1,469.50||520.00
78.00|| |Admin & Awards|||217.71||288.00|| |Insurance|||||697.46|| |Miscellaneous|||4,544.60||48.00|| |Coaching||||||| |Knockburn||||||| |Events
Publicity|;||;|||| |Total Expenditure|||£10,446.38||£10,187.33|| |Difference Exp/Income||||||| |ClosingBookBalance|||£6,816.02||£5,963.32|| |Accounts prepared by:||||Date:||| |Accounts reviewed by:||||Date:||'| **----- Start of picture text -----**
BALANCE as at 34st January 2024 £6,816.02 ‘FROM CO-OP BANK STATEMENTS
Add Paid In £9,334.63 - =
816,150.65 Sheet no. | Balance in Paidin —s Pald Out =—_—_—Balance Out
Deduct Paid Out £10,187.33 Opening@alance =a 6,816.02 7 -
So ’ Statement No 7 6816.02 54318 1,657.44 ~ 6,701.76 ee
BALANCE as at 34st August 2025 £5,963.32 StatementNo8 6,701.76 346.28 231.19 ( s i BIBS /
Statement No 9 5816.85 342.42 _ 1,611.70 4547.87
; StatementNo 10 4,547.57, 63143 ‘159.19 5,019.81 -
StatementNo 11 5,019.81 267.62 48.87 5,238.56
Statement
No 12 5,238.56 0.00 30.35 5,208.21
— Statement No 13 5,208.21 80.00 365.11 4,933.10
/ StatementNo14 4,933.10 498.84 134,78 5,297.16 — a
StatementNo15 5,297.18. 1,142.58 17.58 6422.17
- Statement No 16 6,422.17, 720.72 3200 7,110.89
Statement No 17 7,110.89 1,492.84 1,409.01 = 7AQK72
StatementNo18 7,494.72, (281.61 43.85 7,732.48
_ Statement No 19 7.73248. 247.93 1200 7,968.44.
: Statement No 20 7,968.41 595.22 731.53 7,832.10
_____ [Statement] No 21 7,832.10 561.00 —_ 1,500.63 6,893.37
Statement No 22 6,893.37 273.67 742.72 6,424.32
StatementNo23 6,424.32 238.41. 1,679.23 «4,983.50
__ StatementNo 24 4,983.50, 1,020.00 28.08 ~ 6,974.52 .
StatementNo25 5,974.52 _—0.00 28.58 5,945.94
; "Statement No 26 5945.94 50.00 —=»-_-32.62 5,963.32
TOTALS £9,334.63 £10,187.33 £6,424,32 Cross Check
Lo balances __balances balances with
a with Income with Expenditure __‘clasing balance _ :
Sheet Sheet on last Statement
| a Sane 7 -_ a i | |
: / Balanced to OSCR Report 2sinSept25 Yess ;
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