Lunar Gymnastics Club
Annual report and financial statements Registered charity number SC047478 For year ended 31 May 2025
Lunar Gymnastics Club Annual report and financial statements Year ended 31 May 2025
Contents
| Page | |
|---|---|
| Reference and administrative details | 1 |
| Trustees report | 2 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 8 |
| NotestotheAccounts | 9-15 |
Lunar Gymnastics Club Annual report and financial statements Year ended 31 May 2025
Reference and administrative details
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Charity number
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$C047478
Principal address
Independent examiner
a a mz aa Henderson Loggie LLP Level 5, The Stamp office 10-14 Waterloo Place Edinburgh EH1 3EG
seee
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Lunar Gymnastics Club Annual report and financial statements Year ended 31 May 2025
Trustees’ annual report
The trustees are pleased to present their annual report and financial statements for the year ended 31 May 2025.
The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Constitution, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Objectives and activities
Lunar Gymnastics Club is a charitable organisation. Our purposes as recorded in our constitution are the advancement of public participation in sport. The provision of recreational facilities, or the organisation of recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended.
Charity’s activities
The programme of events that have been organised and supported include:
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Preschool gymnastics which provide an opportunity for preschool age children to access coached gymnastics sessions.
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Adult gymnastics which provide an opportunity for adults of any age and ability to access coached gymnastics sessions.
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Stay and play sessions throughout the year and school holidays providing an opportunity for all ages to access fun gymnastics.
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Display gymnastics. There are now three display teams which provides an opportunity for recreational gymnasts to train weekly and attend events at the club (where amongst other things local people can see the performances) Nationally (events within Scotland and the UK) and internationally.
In July 2024, athletes travelled to Turin to compete in an international competition, providing them with the opportunity to perform at a high standard against clubs from other countries. The event offered valuable competitive experience, contributed to athlete development, and helped raise the club's profile on an international stage.
This was followed by participation in Ministrada at Blackpool Tower in September 2024, a noncompetitive celebratory event that allowed members to showcase their skills in a unique and iconic setting. The event wasa significant and memorable experience for participants, families, and supporters. Investment in facilities remained a priority, with the purchase of a new tumble track during the year, improving training conditions and increasing equipment availability.
Fundraising continued to be an important focus. The Trustees note a clear commitment from the club to ongoing fundraising activities, aimed at supporting travel, equipment, and future development. These efforts are vital to ensuring the long-term sustainability of the club and widening access for members. Competition gymnastics which provide an opportunity for gymnasts to train in tumbling and acrobatics, having quality coached sessions, and attend club, national and international events.
For the clubs tumbling gymnasts this included attending numerous Scottish and UK based competitions with many notable successes, and for the club’s acrobatic gymnasts this also included attending numerous Scottish and UK based competitions, and a successful trip to an international event.
Gymtastic, the club’s yearly display event which brings together the different aspects and members of the club, and the wider gymnastics community with entries from throughout Scotland and the UK. This provides an opportunity for families and friends, and the local community, to see the success of all of the club’s local young people, as well as an opportunity to spectate upon some fantastic gymnastics performances from the wider gymnastics community.
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Lunar Gymnastics Club Annual report and financial statements Year ended 31 May 2025
Trustees’ annual report (continued)
Acrotastic and Tumbletastic, which provide an opportunity for all members of the competition gymnastics squads to perform locally, where again the families and friends of the gymnasts, and the local community can celebrate the success of local young people as well as the wider community.
Continuing to offer a facility for having gymnastics themed birthday parties, and a sporting facility for other clubs and organisations to access which have included a dance club, a boxing club, indoor cycle classes, flyball club, dog training and personal training.
Continuing to invest in its coaching staff. This includes opportunities for the senior coaches to upscale and for career progression, and for junior coaches to experience their first steps in a working gymnastics environment.
An opportunity for working and employment for local people. An opportunity for members and local people to be involved in the club's activities aiming to promote community togetherness by having a strong volunteering aspect to the club's events and activities.
What the trustees have done
The trustees recognise their statutory duty of care as well as their obligation to set the charity's mission, policies and strategies to make sure that everything the charity does helps to achieve its purpose. The trustees have created a roles and responsibilities document for each trustee and initiated regular trustee meetings with structure and awareness of their obligations as a charity and as a member of Scottish gymnastics. This has included initiating that at each trustee meeting the following are discussed:
Safe sport and safeguarding, financial discussions, Fund raising discussions, Health and safety update, Data protection and GDPR, Policy and procedure discussion, are we achieving our organisational aims.
The trustees have further established and supported the fundraising committee with an identified purpose and identity, that will meet regularly and provide feedback to the trustees.
The trustees have updated all the club policies and continue to review them and their application. These have included its Safe sport and safeguarding policy, and its Equality and diversity policy, and created a equality, diversity and belonging strategy.
The trustees have initiated:
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e Areview of the multiple communication methods with members
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e Anupdated equity, diversity and belonging policy and strategy
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e Aredevelopment of the club’s vision, values and purpose e Areview of the club’s administration processes
The trustees continue to develop the club’s governance, with financial planning and administration, and keeping in pace with safe sport developments initiated from the sport’s governing body (Scottish Gymnastics) particularly with their changes in PVG processing and safe sport workshops.
The trustees have considered the benefits and viability of adding to the employed staff within the club an administrator role. A process of engagement has commenced on this including a restructuring of existing paid hours and overtime by staff. Financial risk is therefore minimised and improved administration is envisaged.
The trustees have agreed an enhanced wage structure for all employed and self-employed staff, which they believe to be both fair and equitable.
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Lunar Gymnastics Club Annual report and financial statements Year ended 31 May 2025
Trustees’ annual report (continued)
Financial review
The three main pillars of income have been through monthly subscriptions, events, and rental income from third parties.
Primarily the club continues to pay off its 10-year loan to achieve ownership of the premises. There are seven years of repayments remaining. The club also has monthly outlays for wages, commodities and maintenance of the facility. There has also been purchases to continue to develop the facility including preschool equipment, various matting and weights. The club has also contributed to subsidising its display and competitive gymnasts’ competitions.
The Trustees would like to thank all staff, volunteers, members, and supporters for their continued dedication and contribution throughout the year.
During the year total income amounted to £363,602 (2024: £344,449) and expenditure amounted to £370,738 (2024 - £305,967) which resulted in net loss of £7,136 (2024 - £38,482 profit).
There has been less new intake in memberships in the year, coupled with increased operating costs such as utilities and employers national insurance which have contributed to the loss in the year. Going forward the Trustees have agreed a membership fee increase of between 6 and 7% depending on the member's hourly fee rate. The Trustees continue to monitor costs and seek savings where available.
Reserves policy
Total reserves at 31 May 2025 were £134,037 (2024 - £141,173). The trustee's policy is to hold sufficient working capital to pay all expected expenditure for 6 months; based on current expenditure levels this would represent c£185k. As stated above the Trustees have agreed to increase membership income and continue to continue to monitor costs to improve the reserve position.
Risk policy
The Trustees have conducted a review of the risks to which the Charity is exposed and have concluded that the risk profile is low, requiring no additional measures to be taken.
Future plans
Continue to raise its own funds through the running of Gymtastic, Tumbletastic and Acrotastic. Continue to pursue suitable grants for the club’s development. Expand its input into the local primary schools and younger community members
Completion of the front entrance and café/meeting area.
Focus on increasing the accessibility for the local community to a range of activities through the provision of a facility that is suitable for this.
Maintain sessional fees at a rate that sufficiently covers the costs of providing coached gymnastics sessions. The wider financial climate of increased costs of energy supplies, goods and services, and wage increases has been recognised, as have the challenges this poses to the club’s administration. This is the reason why the club’s sessional costs to members have increased, largely in line with inflation rates, again this year.
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Lunar Gymnastics Club Annual report and financial statements Year ended 31 May 2025
Trustees’ annual report (continued)
Structure, Governance and Management
Lunar Gymnastics Club is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 2 June 2017. It has a two-tier structure consisting of the Committee Members and the Board of Trustees.
Trustees are appointed in accordance with the constitution.
The Trustees hold regular meetings for the purpose of providing guidance on the structure and running of the Charity at which they discuss and review progress of the charitable activities.
Approved by the trustees and signed on their behalf:
Trustee
26 February 2026
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Lunar Gymnastics Club Annual report and financial statements Year ended 31 May 2025
Independent Examiner’s Report To The Trustees and Members
| report on the accounts of the charity for the year ended May 2025, which are set out on pages 7 to 15.
This report is made solely to the charity’s trustees, as a body, in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. My work has been undertaken so that | might state to the charity's trustees those matters | am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the charity’s trustees as a body, for my work, for this report, for this report, or for the statements | have made.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity’s trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts under section (44)(1)(c) of the 2005 Act and to state whether particular matters have come to my attention. Basis of independent examiner’s report 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 you as trustees concerning 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 Statement
In connection with my examination, no matter has come to my attention:
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Which gives me reasonable cause to believe that, in any material respect, the requirements:
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1.1. to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and;
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1.2. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met or;
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To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Partner For and on behalf of Henderson Loggie LLP Chartered Accountants
Level 5, The Stamp office 10-14 Waterloo Place Edinburgh EH1 3EG
26 February 2026
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Lunar Gymnastics Club Annual report and financial statements Year ended 31 May 2025
Statement of Financial Activities at 31 May 2025
| Notes | Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Income and endowments from: | |||||
| Donations and legacies | |||||
| Grants | 2 | - | 500 | 500 | 1,765 |
| Donations | - | - | - | 600 | |
| Charitable activities | |||||
| Membership fees | 176,661 | - | 176,661 | 190,661 | |
| Merchandise sales | 13,986 | - | 13,986 | 5,256 | |
| Other trading activities | |||||
| Fundraising events | 148,556 | - | 148,556 | 141,089 | |
| Gym hallhire | 3,368 | - | 3,368 | 4,356 | |
| Café/Tuckshopsales | 19,661 | - | 19,661 | - | |
| Investments — bank interest | 870 | - | 870 | 722 | |
| Total | 363,102 | 500 | 363,602 | 344,449 | |
| Expenditure on: | |||||
| Raising funds - | |||||
| Events/competitions | 115,646 | - | 115,646 | 119,969 | |
| Café/Tuck shop purchases | 10,906 | - | 10,906 | - | |
| : Begs Charitable activities |
3 | 242,873 | 1,313 | 244,186 | 185,998 |
| Total | 369,425 | 1,313 | 370,738 | 305,967 | |
| Net movement in funds | (6,323) | (813) | (7,136) | 38,482 | |
| Reconciliation offunds | |||||
| Total funds at 31 May 2024 | 115,914 | 25,259 | 141,173 | 102,691 | |
| Totalfundsat31May2025 | 109,591 | 24,446 | 134,037 | 141,173 |
The Statement of Financial activities includes all gains and losses in the year. The notes on pages 9 to 15 form an integral part of these accounts
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Lunar Gymnastics Club Annual report and financial statements Year ended 31 May 2025
Balance Sheet
for the year ended 31 May 2025
| Notes | 2025 | 2025 | 2024 | 2024 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Fixed Assets | |||||
| Tangible assets | 6 | 247,006 | 240,745 | ||
| Current Assets | |||||
| Debtors | 7 | 7,523 | 28,774 | ||
| Cash at bank and in hand | 41,008 | 58,871 | |||
| 48,531 | 87,645 | ||||
| Creditors | |||||
| Amounts falling due within one year | 8 | (30,275) | (32,455) | ||
| Net current assets | 18,256 | 55,190 | |||
| Total assets less current liabilities | 265,262 | 295,935 | |||
| Creditors: amounts falling due after more | 9 | ||||
| than one year | (131,225) | (154,762) | |||
| Net assets | 12 | 134,037 | 141,173 | ||
| Funds ofthe charity: | |||||
| Restricted funds | 11 | 24,446 | 25,259 | ||
| Unrestricted funds | 11 | 109,591 | 115,914 | ||
| Fundsasat31May2025 | 134,037 | 141,173 |
The notes on pages 9 to 15 form part of these financial statements.
Approved by the Trustees and signed on their behalf:
Trustee
26 February 2026
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Lunar Gymnastics Club Annual report and financial statements Year ended 31 May 2025
Notes to the financial statements
1 Accounting policies
(a) Basis of Accounting
Lunar Gymnastics Club is a Scottish Charitable Incorporated Organisation limited by guarantee. It is registered with the Office of the Scottish Charity Regulator (OSCR) under charity number SC047478.
The address of the registered office is Unit 1A, Gateside Industrial Estate, Lesmahagow, South Lanarkshire, ML11 OJR.
The financial statements have been prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102)”.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the accounting policies.
The charity is a public benefit entity as defined by FRS102.
The presentation currency of these financial statements is GBP with rounding to the nearest GBP.
(b) Going concern
The Trustees remain confident that there are no reasonably foreseeable circumstances under which the charity cannot continue to operate on a going concern basis. Accordingly, the financial statements have been prepared on a going concern basis.
(c) Income
All income is included in the statement of financial activities when the charity is entitled to the income, and performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
- Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity become unconditionally entitled to the grant. - Investment income is included when receivable
(d) Expenditure
Expenditure is recognised on an accruals basis asa liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates:
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Costs of raising funds comprise the costs associated with attracting donations, grants and legacies and the costs of trading for fundraising purposes.
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Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
(e) Pension
The charity contributes to a workplace pension scheme on behalf of its employees.
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Lunar Gymnastics Club Annual report and financial statements Year ended 31 May 2025
Notes to the financial statements (continued)
- (f) Operating leases
Operating lease rentals are charged in the income and expenditure account on a straight line basis over the lease term.
(g) Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
(h) Fixed assets
All fixed assets are initially recorded at cost and are subsequently stated at cost less accumulated Depreciation.
- (i) Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value over the useful economic life of that asset as follows:
Freehold property 4% straight line Property improvements 4% straight line Equipment 20% straight line
- (j) Financial instruments
The charity’s cash at bank and in hand and trade and other debtors and its trade and other creditors and bank overdrafts are measured initially at the transaction price, including transaction costs, and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.
2 Grants
| Unrestricted | Restricted | Total | 9024 | |
|---|---|---|---|---|
| 2025 | 2025 | 2025 | ||
| £ | £ | £ | £ | |
| Co-op Local Community Fund | - | - | - | 1,765 |
| Lesmahagow Community Fund | - | 500 | 500 | - |
| - | 500 | 500 | 1,765 |
Grants received in the comparative year to 31 May 2024 totalled £1,765 all of which was unrestricted.
All other income from charitable activities, trading income and investment income was unrestricted in the comparative year.
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Lunar Gymnastics Club Annual report and financial statements Year ended 31 May 2025
Notes to the financial statements (continued)
3 Charitable Activities
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | ff | |
| Rent & rates | - | - | - | 6,140 |
| Heat, Light & Power |
19,032 | - | 19,032 | 14,856 |
| Repairs Depreciation Travel |
7,180 17,107 6,332 |
- 1,313 - |
7,180 18,420 6,332 |
6,453 16,995 6,196 |
| Insurance | 555 | - | 555 | 1,497 |
| Printing & stationary | 543 | - | 543 | - |
| Telephone & Internet | 1,343 | - | 1,343 | 1,223 |
| Software costs | 2,659 | - | 2,659 | 1,412 |
| Leasing | 2,941 | - | 2,941 | - |
| Wages and salaries (note 4) | 107,663 | - | 107,663 | 87,309 |
| Coaches | 42,073 | - | 42,073 | 36,783 |
| Historic employment allowance | - | - | - | (14,324) |
| Training | 3,219 | - | 3,219 | - |
| Bank charges | 8,133 | - | 8,133 | 3,533 |
| Miscellaneous | 7,237 | - | 7,237 | 1,499 |
| Loan interest | 9,643 | - | 9,643 | 10,793 |
| Bad debts | 3,253 | - | 3,253 | 2,153 |
| Governance— independent examiners fee | 3,960 | - | 3,960 | 3,480 |
| 242,873 | 1,313 | 244,186 | 185,998 |
Charitable activities in the comparative year to 31 May 2024 totalled £185,998, of which £1,314 was restricted and £184,684 was unrestricted.
4 Staff costs and numbers
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 99.449 | 83,531 |
| Social security costs | 5,992 | 1,954 |
| Pension | 2,222 | 1,824 |
| 107,663 | 87,309 |
The average number of employees during the year was 2 (2024: 2).
One employee received salary and benefits of between £60,000 - £69,999 per annum during the financial year (2024: one).
Key management personnel
The charity considers its key management personnel to be the trustees. See note 5 for details of trustees’ remuneration and expenses.
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Lunar Gymnastics Club Annual report and financial statements Year ended 31 May 2025
Notes to the financial statements (continued)
5 Trustees emoluments and expenses
One of the trustees, M Alder, received remuneration (including NI and pension) of £79,276 (2024 - £75,553) during the year, in her capacity as head coach.
No expenses were paid to trustees during the year or previous year.
6 Tangible Fixed Assets
| Cost | Freehold | Property | |||
|---|---|---|---|---|---|
| Property | Equipment | Improvements | Total | ||
| £ | £ | £ | £ | ||
| Cost at 1 June2024 |
204,924 | 69,516 | 51,128 | 325,568 | |
| Additions | : | 24,681 | - | 24,681 | |
| Cost at31 May2025 | 2025 | 204,924 | 94,197 | 51,128 | 350,249 |
| Depreciation | |||||
| Depreciation at | 1 June2024 | 19,126 | 51,418 | 14,279 | 84,823 |
| Chargefortheyear | 8,197 | 8,177 | 2,046 | 18,420 | |
| At 31 May 2025 | 27,323 | 59,595 | 16,325 | 103,243 | |
| Net book value | |||||
| At 31 May 2025 | 177,601 | 34,602 | 34,803 | 247,006 | |
| At31May2024 | 185,798 | 18,098 | 36,849 | 240,745 |
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Lunar Gymnastics Club Annual report and financial statements Year ended 31 May 2025
Notes to the financial statements (continued)
7 Debtors
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Trade debtors | 4,137 | 2,420 |
| Otherdebtors | 484 | 291 |
| Prepayments and accrued income | 2,902 | 7,884 |
| PAYE debtor | - | 18,179 |
| 7,523 | 28,774 | |
| 8 Creditors |
||
| 2025 | 2024 | |
| £ | £ | |
| Amounts falling due within one year: | ||
| Bank loans | 23,526 | 22,318 |
| Deferred income | . | 6,285 |
| Accruals | 3,983 | 3,480 |
| PAYE Liability | 2,317 | = |
| Pension liability | 449 | 372 |
| 30,275 | 32,455 | |
| 9 Creditors |
||
| 2025 | 2024 | |
| £ | £ | |
| Amounts falling due afterone year | ||
| Bank loan 1 - 2years | 23,016 | 27,025 |
| Bank loan 2- 5 years | 66,048 | 62,198 |
| Bank loan > 5 years | 42,161 | 65,539 |
| 131,225 | 154,762 | |
| 10 Operating lease commitments |
||
| At the year-end the charity had total commitments under operating | ||
| leases as follows: | ||
| 2025 | 2024 | |
| ts | £ | |
| Due < 1 year | 2,953 | - |
| Due > 1 year | 10,830 | - |
| 13,783 | - |
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Lunar Gymnastics Club Annual report and financial statements Year ended 31 May 2025
Notes to the financial statements (continued)
11 Funds
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|2025|
|Balance|Balance|
|at|1|June|2024|Income|Expenditure|at|31|May|2025|
|£|£|£|£|
|Unrestricted|funds|
|General|funds|115,914|363,102|(369,425)|109,591|
|Restricted|Funds|
|Restricted|Funds|25,259|500|(1,313)|24,446|
|Total|of funds|141,173|363,602|(370,738)|134,037|
|Restricted|funds|relate|to|improvements|to|the gym|building.|
|2024|
|Balance|Balance|
|at|1|June|2023|Income|Expenditure|at|31|May|2024|
|&|£|£|£|
|Unrestricted|funds|
|General funds|76,118|344,449|(304,653)|115,914|
|Restricted|Funds|
|Restricted|Funds|26,573|-|(1,314)|25,259|
|Total|of funds|102,691|344,449|(305,967)|141,173|
----- End of picture text -----
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Lunar Gymnastics Club Annual report and financial statements Year ended 31 May 2025
Notes to the financial statements (continued)
12 Analysis of net assets between funds 2025
| Tangible FixedAssets |
Net Current assets |
Longterm liabilities |
Total | |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Unrestricted income funds | 222,560 | 18,256 | (131,225) | 109,591 |
| Restricted income funds | 24,446 | - | - | 24,446 |
| Total funds | 247,006 | 18,256 | (131,225) | 134,037 |
| 2024 | ||||
| Tangible FixedAssets |
Net Current assets |
Longterm liabilities |
Total | |
| E | £ | £ | £ | |
| Unrestricted incomefunds | 215,486 | 55,190 | (154,762) | 115,914 |
| Restricted income funds | 25,259 | - | - | 25,259 |
| Totalfunds | 240,745 | 55,190 | (154,762) | 141,173 |
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