TROON WATER SPORTS CENTRE SCO 47691 REPORT AND ACCOUNTS FOR THE YEAR ENDED 28 FEBRUARY 2025
Troon Water Sports Centre SCO 47691 Receipts & Payments Account Year to 28th February 2025 2025 2024 RECEIPTS Grants Donations 35,000 608 78,000 40 Total Income 35,608 78,040 PAYMENTS Legal fees and consultancy Activity days Insurance Training General expenses 5,287 518 443 170 91 11,935 529 425 377 Total Expenditure 6,509 13,266 Surplus for year 29,098 64,774 STATEMENT OF BALANCES Bank balance at 01/03/24 Surplus for year 75,705 29,098 10,931 64,774 Bank balance at 28/02/25 104,803 75,705
Troon Water Sports Centre Independent Examiner's report On the Accounts for the Year ended 28 February 2025 I report on the accounts of the above-mentioned charity for the year to 28th February 2025 as set out on the attached page. Respective responsibilities of the Trustee 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. The charity trustees consider that the audit requirement of Regulation 10 (I) (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 Art and to state whether particular matters have come to my attention. Basis of Independent Examiners Report My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 view given by the accounts. Independent Examiners Statement In the course of my examination, no matter has come to my attention 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 to which in my opinion attention should be drawn, in order to reach a proper understanding of the accounts. KFMCO Limited 52 Main Street Ayr KA8 8EF Dated: 7th August 2025