SCOTTISH CHARITY IYUMBER: SC047496 Dumfrles Y Gymnastlcs Club (SCIO) Trnstees report & fin4ncial statements for the year ended 31st March 2025
Dumfries Y C D)nastics Club Io Contents Page TnL8tees report Independent examin¢rfs report Statement of financial acrivities {iticludtng Income & Expendttlwe ALLoiintl Balance sheet Noies lo the fillancial statemetsts 8-14
Dumfries Y G Inaslic$ c.lub scio 'Irustees re for tbe ear ended 315t March 2025 Dumtr]Gs Y GiThmastics .4cademy continu#% to grow in ren&t impact, and cojmnunits, presenc¢. With thrcc thriving f4. ¢ilities-Du]Llries, An1. dnd our %#tsllitE venue in LoGhmabrR-(he AcadeTJly has dtslivwed another year ot'expansion. ac"eveMent. <ind d¥i'cloptnciit across all altas ofthc OT¥anisdlion. The tnjstets present thew rcport and thr unaudiicd tinaDckal 5tatefftents for the year Lded 31 st Mar¢b 2025. "rhe flljancial statemenL4 hai'e been prepared irt aLcurdarbCe with the accountithg rrf)IiLittS sei oul in note I lo the aLLoun15' and ct)nwly H'iih thL, Chariu&s and TntslLc Invebunent (SLOtland) Aci 2005. the Cbariii¢¥ .4ccounL8 (Scotland) Regulations ?006 las amended) and Accounting and Rcportjng by Clwilies: Siai¢meni of Recomtllcllded Practice app.¢&ble charities prepariug their ¢counis in tOrdanCe with th¢ FAnatl RcWrt1n Standard applicable ill the Uwted Kmgdom 8Dd Republic of Ircland Club Developm¢llt This year saw Luntinued progre in our IoD8-ierni d¢v¢lopmcni ytraw. following thg successful opening of our Locl)mBben sai¢llitc venuc in August 2024. faciliry, alonE.%ide trnfrie$ and Annan, now supports a Ermarkable 850 gymn&8ls Iraining weekly across the Academy, (kn rebrand io Dumfties Y Cjymiiaslics Academy tttlecls our evuluuon. expanding paihwa)J. and stTen%then¢d identity within th¢ region. The Academy rernaitjs Gommilted to d¢liv¢ring higEl-qlYty. inclusive E)rynna%tscs opportunili¢s for all. The c(Mching team ¢ontinu¢s to eTPJI, with a %irong cmphasis oll d¢velopiug home-growTr ialcnt. W¢ have inv¢sled igDificantl)' in edu¢8tson, supporting qualitications across Levels I, ? and 3, in addition lo thttUTed volunlttrsng pathways, I¢&de1P develvpment for young belpers, and our M(Mlern Apprenticeship route. Coach&s also a(lendcd lhe PrE-SLhool Add-on qualiticalion to further develop their ci)ach education. Community, engageineni remains c¢otrnl to our twssion. PaTther5hips with local schools, llurserie5. and clwities Con1U¢ row, and th¢ iJJtroduciivn ofncw progrumtnes has hclped diversify partiLipatiork &croK$ the AcadLmy. This year WL bUCCL'%sfully dclivered the Scottish G)DuticS Leadcr¥hip Award for our young hc1pC. wpporliny thcir confidence, ykills. and tuture 117Ching prtsgrc5sion. Fundrnsing ¢ffoits, Mbined k¢y t41WIi $UPFM) have enabled furtber inveslment in equipmoni and Tesource&. ensuriti that we continu¢ ¢0 proiide i fe, inspiring environment for all Acadcmy membcr A¢tivltlei (2024-202 Ongoinv Ilt 0.1. .. [habffl SdT¢lliu centy¢, includiog a sp¢Gial meei-and-gr¢e( ¢v¢oi with Comnwnwe81ih Stron&T eii£Trkiltitl'. .'n A"iilunte¢ring roles, inuludin8 young hElpe, 4¢h¢s. ¢ommitt¢f m¢mbcT4 trustecs. aDd our par1 fill)dTaising group. Coniinued uwut from ILigh-Perfomthoce C.oaches, ¥UPPOTling gv7rm&¥t and coach development sth¢1d Pdrtnerbhips through faClry hir¢ for schools, nurs¢Ti¢S. aad community byoups. BBrthdy parti¢s lor members and non-nKmber5 remain a popular offering. Delivery of Lkadership Award tramirg for young hclp¢p to gupport th'r prog5510n. We took paTt in comrnunity cvcnts Success1 hollday campi beld for pre-5¢hool and primary school ckn'ldreD. offering wraparound ¢aFB for memlxrs and non-lliernbeTS. 'I"he ADnuai Awar$ Night wa& beld at Easterbtook Ilall. preselltitig 63 awds across Gla&fj¢s aod v¢nue4 with over 330 attendees. Wc intti)du¢tsJ our vcry AGadcmy Scot. Chenko. Wcckiy 'l'oddlcr Groups launched m both IX)ttffties and Antian, supporting early years engagement. P48¢ 1
Dumfrie$ Y G mnasti¢$ Club scio Trustees re . continued Objectives for 2025-2026 Looking forwarf thunfrics Y GIryDnastics Acad¢7ny aillLS 10.. a) Increase mtrnbeTship and di¢r5)fy thc r&ngr of gyThn&stlC5 disciplin¢s ottucd. b) Employ adthtliinal coaclllng %taiT dnd expand SEtlaried posiiiork%. ¢) Strengthen coaching pathwB!s. including op[rtunitieS for ex-gyD]nasts to Pro* 111(0 cOh1 and leadersknp roles. d) Provide stnAcntred volunteerio8 alld l¢adersbip pathways for young helpers. e) Pxpand and etttbed the Nl(Hlern Apprenticeship scheme. n Continue to inves1 llE attd upgrade ¥)rynD&%tiLS Lquipment and appatatus. g) Maintsin and partn¢rthips with schools. LlJan'tie4. and coMmury organisalion5 h)FUrt1 develop all three faciliii&> and explore Athlilii)nal Oprinic1¢S tor regioDal expansion. Atblevements ind performanee The Abademy is extrcinely proud of the Achievemcnt4 of OUT gymwts throughout the year, i]Ud'. - ] WAG gynwsts p&8sed their grades duri the compeuiion su%on. WAG Bnd MAG Floor & Vauli LoMCd in exlcrnal competitions. TwD-pie¢e gymnasts Wtnpeied at Classic CknU¢Dgc. perlorniing full routlDC¥ lo mu81C. lThe Llub participated iti l Y cxteni81 uompctiiions ov¢.Tall. l)umfn'es Y Club Champion 2024. ll'senled the Academy at the ScoÉiish Cb8mpitsnships, urIng a place in the Vauli Finai. qiialif2ed for the Brili8h Final4 Perforniance Civod-. ry Aii¢n,IIllliL .41 1."Iier-Club Camp5 in Latgb, wilh special eI. Hosting our own Inter-club Camp, sUPPOrted by specialist ¢UdC.IIL% HIid Alli-ndLLI hy qiilwtiK" diiii %iewty ¢lub5. Continued inK'nlvi-Iiieiii 'ii IIubJioiial Pathw'ays prOgraleS through S¢oni5h Gymna51i¥>. r.Yi'.ion i)l- lio r¢presentcd Scotl&TrJ al ih¢ British Fin41li. %i'iii¢i%h CFyTnn&stlCs pathY coach&1 t() atlLmd the Ani51ib fynnulics Dev¢lopD)¢nt Prokrunmc. A Sroup ofgy¥nnasls Gomplet¢d a su¢¢essl team-building climb up Criffcl The Limiiless PerfornnCe Group.sbowcas¢d a bratKI-n¢w the¢d routinc. 'Sw¢th Dr¢wn8", a standiiut hi8hli8ht of t perfDrnh2nce Lalendar. FundrllisinR Thi% yea,", our commuwtTr demonstraied exceptional ¢onunith]eut and support. Togeiher, w¢ raised £11,115.80 thmugh the Cash for Kids CIwii}' ChallLngc. Thes¢ fi(1) ]1 support thc contiuurd developmenl ctf A¢ademy programmc.%. cquipfflent upgrnd¢s. facility enhaucmen4 aTMI a¢cess. The Trn$ would like to thank all g)rynwt4 famili¢s. volunteers, raCheS. and parm¢rs th have contnbuid lo another su¢c¢ssfvl year. Dumfries Y Crynna5tics Academy r¢fflains &onllnill¢d LU pIovidinv highquality training. Lommunily inGIu&05L 40d opportunkties for alL Finallelal revlew The Ounts show a (k.fiLil for thc y¢4T Ot (£l7.7931 compared to a surplus of £1,522 in the previou5 y¢ar. Reserves ai d dr end wcre £71.85tI {2024 - £89.650). Tbis 1> up of L7 1.858 of utwe%triLied ndl224. £89,050). Pige 2
Dumfries V G nastic5 Club scio Trustees re ear ended 31ipl Marc for the 025 . CODlinued Risk mana£ement "rb¢ trle&S hae ass&%5ed the major to tilch the charity is ¢XFxMed. in particular ihose relaicd lo the operotlons and fittancing of th¢ Charity and are s&b"5tied th41 sy$¢¢U are ill place to mitigare these risk8. Regerve8 Tbc tSieg$ aim to bave sU1C]ent reserycs to cov¢r between three and six months rutming Lolits arKI meet redundancy and windinE-UP ¢O$ts in the event that fiu1 is reduced or ceases. Structure? governaiice alld man&%emeut 'fhL charity is a Scottish Chan"L8ble tncorpordied (Trgamisation la SCIO) (Trlo. SC047496). It wi% registered in its current legal fOrn)on9thJU 2017. Appoinimvnt uAdtr4ining Dutnfries Y Gymnastscs Llub ISCIOI is goNErned by a Board of Tnkstees are r¢¢ruiled appoinied and tsaiDed ' accordance with the iemis of the ConstitutiotL Reference Md adndnlstratlve deia S¢ottish charity number SC047496 Re8is*red office Independent Examit C.Iwtettd AL£uuntants 123 Irish Str¢¢i DGI 2PE Bad(crs Flank ofscoiland g l High Streei Dumfnes DGI 2BN Page 3
DumfrAes Y G mllasties Club scio Trn$teei re ear ended 31st Marcb 20 for the . cootitiued Responsibilities of the trnstees The ¢nL4ic¢.% are respOlb]e for preparing the Trustees Report and the financial $tsr¢ments m IOrdAnCe w¢th applicable law and United LgdoM AcL'ountin8 Stsndards (United kn'ngdom Generally Accepted Accounting Prnctice). The law applicable to ¢barities in sCtland requires the truste0 Eo pr¢pE financial stalemenis for each financial year. which givc a true and tair view of the ststc of affairs of thc Lharity and of the coming resources and iwplicatson ot. resource inLludin8 the income and cxpeThlintye, of the ch¥Tiiy for the year. In preparins tht¥e fin8nLial sthtements. the trustees are required io.. .¥£lgiL suitable aC)Unting policies and apply them consistently. - obbervc the methods and principlos in the Clwities SORP 2019 IFRS 102). - xnake judgemcnTS and estllnates that are reaso[le and prudenL - 51th whether applicable UK ac¢ouotAng stsDdar& have been followed, subjccl lo any muterial departtjres disclosed and explained in the tinancial sTarem¢nts- - pnvare the tinancial staiemeuts on the going cOern ba81% unles5 il i¥ inappropriate to presume that the charity will Conlinue in operation. The trLteefj are resporlsible lor kccping Proper accouDlinB re¢ord¥ which disclose with reasooable accuracy 8ny lime the rinancial position of the ¥hariry and to enable them to eiLsure that Ib¢ sialLmcnl& Ll)Inply with thc LTharitses and Tnkslee Inve.%tment (%cotland) Act 2005, the CharitiC5 Accounts (Scoiland) Rc¥ulalIo 20D6 las am¢nded) and the provisiolls of the chaTitys CoDsiiwiion. ThLy atr also) responsible for 4af¢guarding the absets of tbc charity and hence for thklllg re&sonable.%teps lor thL prevrnlion and detection ol fraud aDd otlLer I¢guInI1¢S. This report w approved by the trustees of the chariiy on 18ih December 2025 and 5iped on irs behalf by P2e 4
frles de mjner, or¢ t the Tru$lees f IIIDa$tAc$ Club scio I tcport on the accounls of the chariry for th¢ year eAled 3 1st March 2025 which re ¥ei Out OD pages 6 to 14. RespLYtive respon$ibiiilie of tTU5tees and exthmiuer Th¢ chariigs trustcus. arc trsponsible lor the preparalion of the accoullis iti accordance with the lernts of the Charili and I'rustce Investment (Scotland) Aci 7005 and the Charitie% .4ccounts (Scoilandl R¢gulwlions ?006 las amrndcd). The trLL¥le&s coDsideT thai auth't requiT¢ment of R¢8ulation 101 I )la) to (c) of the AQUal$ Regul&tiofLS docs not apply. It is my respolibIlity to examine the accounts as r¢quired under S¢¢tioft 4411 Mc) ot the Act and to stal¢ ether paniculaT mdtl¥rs trVe coow lo my atiention. Basls of ihe Independent examiner's slaiem2Dt My examination 15 carriEd oul in accordance with Regulation I l of th¢ ChariTies A¢counrs (Scotlandl Rc¥ulation$ 21M16 (as amended). An exatnination lli¢ludes a revicw of the uccuunting rccords kept by the charily 8nd a Lompari4on of th¢ accouols pr£sented with those records. It also tnbludes ¢onsideration of an). unusual iicm% or disc105ures in th¢ accoun1¥. and .sceks explanations from the tnL%te¢s concerning any such u]ditcTr. lThe procedures UndLYk¢ do noi provide all the evidencc thai would be required ll) an audil. and Lonseqllently I do Dot express all audii opinlim on the view given by the accounts. Independent exallDer'S statement In the course of my CninartO no tter hLS ¢ome lo my att¢ntioD which give5 me rc&sonable cae to believe that in aoy m¢ilcrial reypeci the-,equireuOts: io kcw aecoLmiing reL'ord4 in acLordan¢e Section 44(1 X8) ot the 21)05 Aci and Re8ulation 4 of the 2006 Accounts Regulatio$. and to prepa. ountS which accord with the aL'cuunling reLords and comply with Regubiion 8 of the 2(X)6 AcLoullL8 R¢Lwlations" hav¢ llot becn inel, ur b. to wluch, in my opinioll, atlention sbould be drawn An urdcr to enable a proper understsndmg of the accounis to be reached. 'rr(btter Chrtei'ed Accountxnts 123 Irish Street DuDrfries DGI 2PE Dgte: 19th December 2025 Page 5
Dumfries Y G Inna tics Club cio tatefflent of fiDAII x] aetivities for the ineor oratin ineome 8nd ex ed 31st March 202. ndtture account 'ear e 2025 Total fund8 2024 Total fund LTnrestritted Restrlcted fund Ittnds Notes Income 4nd endowments from: DoJ)ations and legacies Charitable adivities 15,893 403.969 27.500 43.393 65,293 403.969 331,914 Total Income 419,862 27,500 447,362 397,207 Expenditur¢ on: Charitable aetivities Governance costs 443.357 1,798 20,000 463.357 394,398 1,798 1,287 Total expendltur¢ 445.155 20,000 465,155 395.6NS Net Incomel(expeLdifvre) (25.293) 7.500 (17,7931 ,522 Transfer8 GTO&N tryansfers between fun(Ls 7.500 (7.500) Net nwvement In fund5 Re¢on¢ili*tion of funds: Total funds broLight forward TotAI fuDds earried forsvard (17,793) {17,793) 1,522 89,650 89,650 88,128 71,857 71,857 89,650 All income and expenditure deriv¢d from CODlinuinbv activities. The note5 on page$ 8 to 14 fonD an Integral part of these financial state]nents. P¥g¢ 6
Dumfrles Y G nastiC8 Club sc.io Balanee #beet s ai .l1st IIHrrb 2 2025 2n24 l%ote8 Flxed issets Tawble &Sset8 79.1¢ 92.811 Curren¢ StOLk$ C&sh at bank and in hAnd 568 25.570 859 2).955 26,138 Creditors: amounts falling due within one year Net cMrr¢nt asseis 26,814 (IR,381) (4.975) 7,757 21.839 TO( assets lesj eurrenl Ilibiildes Creditors: *mtsunts falling due after more thall o>¢ vear 86,857 114,650 io (15,C) (25.000) Nel 45sets 71.857 89.650 The lund$ of the chxrlry: Unrestrlcled Fund5: Unr<%trici¢d gener41 t"und5 Total eharity funds 12 71.857 89.650 71.857 89,650 ',rd by the trustees on 18th Ikcembcr ?025, and are signed on their behalf by: LIlpL.1"stsL The notes on pagu 8 to 14 forni an Integral part of th&%¢ financial Statement Page 7
Dumfries Y G mn8Stics Club scIo Notes to tbe fw#nciAI ststements fDr the ear ended 31st March 2025 Aetounting policie5 Basis of preparation The financial staiemenLs are prepared under the historical cost Convention and in Accordance with Accounting and Repurting by Charities.. StatemLmt ot. Recommended Prautice applicable to c]w]'ties preparing their accounts n a¢cordan¢e with the finan¢i&l Reportin£ Standard applicablo in the UtiAted Kd0M and Republic of Ireland (FRS 10?), the CharitiLy and Trustees Lnv¢stment (Scod3nd) Act 2005, thc Chariti¢% Accounts. {S¢otland} Regulations 2006 {as auiended). The ciwity m¢¢ts the definition of a public benefit ¢niily under trRS 102. The fmancial stsiemenls are presented in steTling which is the functional currency ofthe chdrity and <Ounts are rounded 10 the Dcat&st £. The T15t£s ¢on5ider thxi thcre are no material uncertainties about the Charilys abth'ty to conlinue a& a going concern. 14encL the financial stslemenls are prepared on a going ¢on¢¢rn basis. The charity has applied Update Bull¢iin l as published ? Febnwy 2016 and does not include a cash flow staiemeni ot the grounds that Èi is applying TrRS102 Section IA. This year the accounts have had to b¢ prepared on the are&15 b&sis duc to the level of the Chan'ty's income. The comparative fwwes have b¢cn resta*d lo whai they should be Under this basis. Fund accoullting G¢ueral fillTrds ar¢ unrestriLted funds which ar¢ availablc for use at the discretion of the trustees in furtheran¢¢ of rbe general objectivcs of the charity and which have not been designated for other purposes. Restricted fimds are funds which ar¢ 11) be used in accordance with specifii restrictions imposed by donors or which have been rais¢d hy the charity for particular purposes. The cost of rdising and adniinisterillg such nd8 are charged agaknst the specific fund. The aim and usc of each restncted fund is sel out in the notes to the flnancial statemeacs. IDeome recognition All income is included in the Statemeni of Flnancial Activiti¢s when th¢ cliarity is legally entitled to the income, probability of rcceipl and tb¢ amount can be measured wilh su1Clent reliability. Where incoEne have relaied expendirure (as with fundraisiug) the ¢xpenditur¢ is not neited off and therefor¢ rhe income is report¢d gross ID the SOFA. Page 8
Dumfrle5 Y G niDastie$ Club scio Notes to tkne financial statements for the ear ended 31st March 2025 . continued Expelldlture recognition All expenditure is accounted for on an accruals basis and bas bcen classified und¢r beadings that aggregate all costs related io the category. Liabilities are recoglsed as soon as there is a Icgal or constructive obligation, it is probable tl?at seltlcrnenl will be required and Ihe amount of the obligalion can be m¢asured reliably. lThe charity feels that there is only one activtly and as such supports cosls have not been separately identified 4lS they have been treated as being wholly for the fulfilrnenl of the primary aclivity. &oveman¢e costs include the cost of pr¢paration and examination of thu statutory accounts. the cost of trustees, meetings and the cost of any legal advice lo trustees on governaucc or constitutional matters. As witb support coslts, the governanc¢ costs ar¢ treated as being wholly for th¢ primary aciivity. Tanglble fixed 45sets and depreeigtion Depreciaiiorn is provided at rates caluujated to Wri off the cost less r&$idua] value of ¢aGh asset over iLg expected useful life, as follows: Tetkanlg ImprovemenL¥ Gym Fquipment Offic¥ Equipment 10 4Ab Strdigbt lin¢ 250/0 Straighi Line 33.3330/Tr Straight LiJ)e TDngiblc fixed assets are capitalised if they cost mor¢ than £500 and have a uscful life of more than one year, Tbey are valued ai cost. or if gifted, their value (yn receipt. Taxation The charity is not liable to corpordtion on its prittiary Gharitable a¢tivities. The Charl is not regisfrred for VAT and IeCoverable VAT is included in t cost to which it relates. Page 9
DufrIeS Y C mnasties Club scio Notes to the financial statement5 for the ear eDded 31st l¥larch 20?5 . continued Ineome from dong4tions and legacies 2025 Unrestricted RestrScted Tot funds funds fuDds 2024 Total fund$ Grants received Thc Holywood Trust Dumfries and Galloway CouTLciI Bank of Scotland Foundation Scottish Gyn)naslics - Sa¢¢llilc Funding Foundation Scotland Magnox 20,000 20,000 30,000 3,106 7,500 7,500 2.750 2,000 27,500 27.500 38.356 Other voluntary Incon)e Donations 15,893 15,893 ?6,937 15,893 15.893 26,937 15,893 27.500 43.393 65,293 Of the Income received from d<>nali0% and legacies in 2024, £35.856 Was re¥tricte lllcome from eharitable aetivitie$ 2025 I'otal funds 2024 Total funds Unrestricted Restricted funds funds Choreogrnphy Income Cotllpctition Entry Fees Miscellaneous Income Clothing and Other Sales M*nbcrships Other fundraisi activitie5 Rental Tncome 4.845 13.445 3.148 5,579 347,771 24,808 4.373 4,845 13,445 3,148 5.579 347.771 24,808 4J73 3,795 4,162 9.689 290,668 8.490 3.811 403,969 403,969 331,914 Of income from other ¢}wible activiti¢% in 2024 all was unrcstri¥ted. Page 10
Dunjfrles Y G mn&sti¢5 Club scIo Notes lo the fancIal Statements for the tar ended 31st.Marcb 2025 . continued Expenditure on charitable activities 2025 2024 Total fullds Unre5trieted Restricted Total funds fundy fund5 Wages and salarie5 Rent afpreniises InsurAnce and Oth¢r Premises Co&L% CoTnpetition Cosis Lighi and heat Cleaning and Maintettan¢e Small equipm¢nt pUrchad Postag¢ and stationery Clothing (adjusted for stock} Telephone and internct Coinpul¢r and Other SubscTiptions Trdvel Expenses Loan Inter¢sl Paid Sundry and Adoun Expenscs Fundraising Expenses ?3S,559 43.660 5,431 15,943 25.178 3.243 8,691 4,803 9,881 1,657 1,267 8,791 512 5,622 755 658 5,657 3.203 4,340 10,277 45,229 20.000 258,559 43.660 5.431 15,943 25,178 3.243 8,691 4.803 9.881 1,657 210.186 42.417 4.763 11,926 12,Q54 8.301 3.826 3.906 9.706 1,913 1,389 11,732 764 6,433 2,739 559 2,557 1.837 6,296 11,531 39,563 8,791 512 5,622 755 658 5.657 3.203 4.340 10.277 452?9 Events SGA and Membcrblu'ps coUeS aud Coach Training CorLsultancy and Coacbing Fees DeprecialiLm on FIX Assets 443.357 20.000 463,357 394,398 Of the expenditure on ¢haritable actlVAties in 2024, £32,750 was restricted. Governance Costs 2025 Ullrestrlcted Restrlcted Total Funds und5 Funds 2024 Total Funds Indcpendent Examtners Fc£s & PayToII Fees Bank Lharge 1,793 1,793 1,283 1.798 1,798 1.287 Of the governance cosLs in 2024. all was unrestricted. Page 11
Dumfrles Y mDastl¢s Club 1¥4ot yt ¢ e flnAnell statements or the 'exr end 31st Mareb 2025 . contitiued Gr055 tranrfers betweeD (unds runds trattsferrrd tn)m Ihc Restricted Fund to the Unrestri¢ted Fund were to cover the cosi of Trixed Assets purchased during the year. Employtes Number of employee$ Tbe avcrdg¢ monihLy nuwbers. of cmploye¢$ during th¢ yr were.. 2025 2024 16 l5 Employment costs 2025 2024 Wage% and landS 258,559 210.186 258,559 210.186 NunL of th¢ tnibtcu's rcceived remuncralion for their services Trustees. paid a salary of £42,098.] l in the ycar as Club Manager und for I)kke¢plLI s¢rvjces (2V24'. L35.976.42). No exp¢nses were re1mbUrd to the "fruslees during thc year (2024: £nil). TAglble Ilxed •*ts TenADt• yrn Offiee tmprovements Equipment Equipm¢nt Total Cost At April 2024 Addiii(In4 51,043 249,(F95 31,517 4.943 305,681 31.517 31 st March 20?5 51.043 81212 4.943 337,198 Depreclation Ai Is¢ April 2024 Char¥c for the year At 31st March 2025 15,757 5,104 192,798 39.496 4.315 628 2E2,870 45.228 232.294 4,943 258.09% Net bDDk Values .Qt 31si M8rch 2025 30.182 48.918 79.100 At 3 Isi Marl'h 2024 35,?86 56.897 628 92.812 Page 12
Dumfrffi¢s Y G mnastics Club cio Notes to the finallcia l*tatements for the ear ¢nded 31st March 202 . continued Credltors: Amountg fallthg due withill one year 202S 2024 Trdde creditors Other wes and social security eosts Othcr creditors 14,039 3,342 1.000 562 3,657 756 18,381 4.975 ID. Creditors: amowits fallioE due after more tb•n one year 2025 2024 Bounce Back LL)an 15.000 25,000 15,000 25,000 Analysls of net a55ets in funds Tangible rued #55ets Other net assets Totgl unrestr[ed funds 79,100 (7.243) 71,857 Total fuThls 79.100 (7,243) 71,857 12. St8temeol of funds BAlxnc¢ at 1st Aprll 2024 Baian¢e 2t 31st MAreh 2025 tneom¢ Expenditure Transfers Unre5trieted Funds:_ General fund%. 89.650 419,862 (445,155) 7.50Q 89,650 419,862 (445,155) 7,500 71,857 Restricted funds: 27,500 (20.000) (7,500) 27,500 {20,000) (7.500) Total funds 89,650 447,362 (465,155) 71,857 Th¢ unre5trii.led gcneral funds represettt ¢he free fimds of thc charity which are rtoi designated lor particular purposes. Restricted fi]nds ci)mprise a bum of £?O,000 which Wds receivcd from Holywood Tn1 iowards the ¢ost of wages aad £7,500 from the Scottj'sh Gyinnastics As50Clation towdrds the Cost of equipmettL Page 13
Dumfries Y G 118Stics Club scio Notes t for the e fsnanclal s attments ed 31st March 2025 eare . ¢onlinued 13. Related party transaetlolls There were no related party iransactions during the yw {2024 - NIL) Page 14