Charity registration number.. SC047811 ABERDEEN GYMNAsrrcs TRUSTEES. REPORT AND UNAUDrrED FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 .&Kiom Busin¢ss C4nsultsn¢%' Limit¢d Tharte￿d C¢rtified.4ttow mon￿oIdn￿l Fami Ji)uthnott Aberdeen Gymnastics Contents Page Trustees, Report Independent Examinevs Report Statement of Financial Attivities Statement of Financlal Position Notes to the Financlal Statements The following pages do not fonn part of the statutory accounts: Detalled Statement of Flnanclal Acttvltles 12-13 Abwdeen Gymnastks Trustees. Report Ft)r The Year Ended 31 March 2025 The trustees present thelr report and the financial Ststements for the year ended 3L March 2025. ObJeclEves and Artfvltles Alffls and ob)￿tiVe￿ Aberdeen Gymnastics airns to be recognised as the leath.ng provider of gymnast￿ In the Aberdèen a￿a and to make a positive impart on the local comrnunity. The Board believes that taught well, sport and physical educatyon develop qualities suth as self- esteem, leadership and teamwork, rna￿.ng sport a force for good. Aberdeen Gymnastics IDoks tt) wovide opportunities that enrlcn the lives of those Involved, having a posr(Ive Impart on mwnbers long after their training has come to an end, and tc en¢oura9e lffelong involvemert in the sport whether a5 participants, c)aches, or offiaals. Achlevernents and Performance Main Achie¥ernents The charity's activities contlnue to grow year on year and the number of local chlklren partldpating In gymnastics at the charlty's venues has Increased. Our preschool programme Is by far the largest and most popular In the area wlth most of our pre-schoolefS gradu*)tlny stralylit iiilo our gyii)nastiCS PfO9ramnx. This demonstrates that parents Val￿ the programme our coaches d4livw, as their children rgmain involv•d our gymnastics programmes once they reach primary school age. Tris is entirely due tD the enthusiasm and professionalism our preschool coaches bring to their classes each day, The Trustees recognlse how ft*rtunate the charity is to have such a dedicated and professional workforce. Our Easter, Summer and Ottober carnps are nighly popular wth members an(1 non-membets allke. These camps provlde vltal holiday artivycies for the local community delivering high qualty physical activity during holiday pwiods. Our camps are grèat fijn, promote fitness and physical artivity and are looked forward to by gymnasts and coathes ald(e. The Aberteen Gymnastics Club, the Aberdeen University Gymnastics aub, Robert Gordon Universty Gymnastlcs Club and the Robert Gjrdon Cheerleading Club all use our facilities on a weekly basis, We have develo￿ gooa relationshlps wlth both universities. Other local clubs frequently use our facllltles, especlally Sn their own bulld up> to competition$, where access to a full sprung floor and competitiv¢ apparatus ak1$ tlwr own gymnakts, praparatlon. Th• charity's staff has also provided CPD for local schools. The charity has made lorrfj tem) commitments at both its venues to ensu￿ the long-temi provlslon of Its artlvitles and provlde securlty OF employment for Its coaches, who deliver the charitjes aaivitses. Ongolng Investment in new equlpment helps to malntaits a hi9h-quality training envlronmont at both vonu46. Provldlng the best posslblg training 4nvlrrJnment fgr mqmbÈrs rom31ns a high pro)rity for the charity Trustees. Gymnova UK inspects our venues each Year to ensu￿ our equipment is rnaintained to a hlgh standard. The charity provldes a number of compets'tive opportunitles each year for the children to compete In front of their parents, where they can see thelr progress tThrouohout the year. Not every chlld ¥Ylll Stand on the podium and that Is fine. What matters 13 that they show ¥Pi try thelr best and discover the Joy In what they do, c•l•bratlng thglr achl•v•m•nts and •ffort. Learnlng gkllls for Ilf8. Flnanclal Revlew Flnancl41 Position The charlly'5 flnances remaln In a heJl¢hy posltlon. The Board l¥ satfjsfied that the charfty rémains ab￿ to ddlv•r ?n Its obJ•dv45 and ¢ontinu46 to rn¥k• •n Important contdbutbon to the local cornmunity. Reference and Adrnlnl•tratlve Delall• Chdrily SC047811 Principal Address Aberdeen Gymnastics Centre Whkt•myres, Lang Stracht Aberdeen A815 6XH Piee I Aberdeen Gymnast*s Trustees. Rewjrt (continue(l) Por The Year Endexl 31 March 2025 Inde endent Exa niifier AAiuii i BusitTré>> uui I>UlLancy ￿mIteL1 Chartered Certified Accountants Montgoldrum Farm Arbuthnott Laurenceklrk Aberdeenshlre A330 ILS Th@ trustees. rewrt was approved by the board of trvstees and sbgned on Its behalf by,, . ruste 171L212025 P4¢2 ADeraeen tsymnastics Indèp•nd•nt Examln•r's R•ptsrt to tne Titssie•5 01 Aba*d••n Gvmn•sti Mrartr. 2C IL. port on the accounts of ADerdeen GymThistics (the Charityj for the year ended 31 March 2025 whkh are set out on pages I to Rosponsiblllties and 8asls of Report ,¥ aLL*J411".th *1. 'Jie i¥ri ris ol liii Lti&i,-ILies and Trustee Investmènt (Scotland) P£t 2005 and the Charltles AccoLmts (ScotlBnd) Regulations 2006 (as arnend￿), The charty trustees rnn¢irts)r th?* Xiidltr fAni.Irtsm*ntr nf ri&￿1114￿1￿n i n!? ! !*! fr) 2ngA 4rrr¥i iTh+¢ Qanrilxtrirtnr rfThec p.At nnhi l+ ¥¢ rrlij ": kl"IISibiiit¥ tu ¢xonilrie 4Lcudnts 05 requireu up.tser S￿On 44 (1) (r j of the Aa arKi ro staTr wherfser parttcutar matters have comp. tn mv attention. My examinatlon Is carried out In ace¢rdance wlth Regulatton 11 of the 2006 Accounts Regulations. An exarnlnation includes a review of the accounting recor(15 kepr by tne charity and a comparLson of the accounts presented wlth those records. It also Indudes consideration of any un￿val items or disclosures in the JCCC*unts 5e*.s explèn8Doos ty.*e Prii¢*•?•¢ friV4Pb¥rfi!nn *ny sii•¥% muttErs. Tiè prC￿edUreS ts'.-"Ett-'.- .e r.¥ TrOe-, express an aiiéit opinion on the view given tty tne a￿•￿￿nL. whlch oives me reasonable cause to bel￿¥0 that In any m•twlal r•spert the requlrements: LU xeep dccuun(Ing rec(￿￿& In •¢CorOan￿ wiui Swion q*(i) (a) of me 20i15 Act ana Atyu￿{lOl7 4 of Ihe 2006 Accounrs Regulations to preparc accounts whlch accord M'lth the accountyng records and compty Reoulatlon 8 rf the 2006 AccDunts haye not been met, or to K'hich, in my opir,ioii, alte-..riun Ehould be drnwn In order to enable a proper understsndlr¥J of the accounts to be reachea. Axlom 8uslness Consultancy Llmlted Chartered Certlfled Accountants Montgoldnim Fami Aroutnnott LaiirencekirK A￿,--deenS￿lre AI3JO ILS Abefdeen Gymnasttcs statement of Financial Activitfes For The Year Ended 31 Mar¢h 2025 2025 2024 Unrestrlrted Unrestri¢ted funds funds Notes INCOME AhlD ENDOWMENTS FROM.. Donatlons and legacie5 harltahle acpiiiities: Gymnastics fegs nvestments 11,557 67,626 478,372 418,730 136 489.935 486,492 EXPENDrruRE ON: Ralslng funds Charitable artlvlties,. Gymnastlcs tees (i) (490,471) (490,472) (537) (499,260) (499,260) NEf EXPENDITURE {12,768} MOVEMENT IN FUNDS [537) (12,768) RECONCILIATION OF FUNDS: Total funds brought fonNard 282,181 294,949 TOTAL FUNDS C4RRIED FORWARD 18 281,644 282,181 The notes on paoes 6 to 11 form part of these flnanclal statements. Abwdeen Gymnastks Statement of Financial F>ositiort As At 31 March 2025 2025 Unrestrict¢4 funds 2024 Total funds FIXED ASSETS Tangible Jssets Investments li 12 82,912 200,000 83,720 200,000 282,912 283,720 CURRENT ASSErs C)gbtors Cash at bank and in harKI 13 56,250 2.911 56,250 1.526 59,161 57,776 (58,800) (47,578 ) Creditors: Amourts Falllftg Due Withln One Year 14 NEf CURRENf A55rfs (LIABILmE5) 361 10,198 TcfAL ASSFfs LSSS CURRsNf UABILMSS 283,273 293.918 Creditors: Amounts Falllng Due After More Than One Year 15 (1,629> {11,737) NEf ASSETS 281,644 262,181 FUNDS OF THE CHARrrY Unre*rltted Funds 281,644 282,181 TOTAL FUNDS 18 281,644 282,181 On behalf of the board TrLiok Value As at 31 March 2025 12,020 70,727 165 82,912 As at l Aprll 2024 15,026 68,448 246 83,720 12. Investments Unllsted Cost As at l ￿rI1 2024 200,000 As at 31 March 2025 200,000 Pfovlslon As at l Aprll 2024 As at 31 March 2025 Net Book Value As at 31 March 2025 200.000 As at l Aorll 2024 200,000 13. Debtors 2025 2024 Due wlthln one year Other debtors 56,250 56,250 Aberdeen Gymnastics Notes to the Financial Statements (continued} For The Year Ended 31 March 2025 14. Credltors: An￿untS Falling Due Within One Year 2025 2024 Trade creditors Bank loans and overdrafts Other creditors Taxation and Social security Accruals arid deferred income {1 ) 10,108 12,205 4,652 20,614 10,108 12,253 2,475 33,964 58,800 47,578 15. Credltors: An￿￿ntS Falllng Due After More Than One Year 2025 2024 Bank loans 1,629 11,737 16. Loani An analysls of the maturlty of loans Is given below.. 2025 2024 Amounts falllng due wlthln one year or on demand.. Bank loans 10,108 10,108 2025 2024 Amounts falllng due between one and flve years: Bank loans 1,629 11,737 17. Pen•lon Commltments The charlty operates a deflned contrlbutlon penslon scherrn. The assets of the scheme are held separatsly from those of the charlty in an independently admlnistered fvnd. Durlng the year the charge to the statement of flnanclal attlvltles In respert of defined contrlbutlon schemes was £36,023 (2024.. £30,637). At the ststement of flnanclal posltlon date ¢ontrlbutlons of £NIL were due to the fund and are Included In credltors. 18. Movement In Fund• As at l Aprll 2024 Asat31 Expendlture March 2025 Income Unrestrleted lund• General.. General unrestrltted fund 282,181 489,935 (490,472) 281,644 Total funds 282,181 489,935 (490,472) 281,644 Pag¥ 10 Aberdeen Gymnasties Notes to the w