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