APPENDIX 1 oscr,- Per.od <la1 #ale Period entt date MJnt* Ye81 Day Year Day Jan 2024 To 31 Dec 2024 Office of the ScottBh Charity R•gulator Reference and administration details Charty name Other name8 charity is known by Registered charrty number Charity's principal address NAIRN COASTAL ROWING CLUB SC048196 The Harbour NAIRN Postcodt N12 4PH Names of the charity trusteey on date of approval of Trustees. Annual Report (or body) on Chair From July 2a23 Vice Chair Secretsry (until March 20241 Treasurer Membership secretsry New from March 20241 New from March 20241 Secretary 12 13 14 15 16 17 19 20
APPENDIX 1 Reference and administration details Narnes of all other charity trustees during the period. if anyi Ifor example. those who reslgned part way through the financial period) Structure, governance and management Type of govemlng documgnt SCIO constitution NCRC policies all published on our website Trtsstee recruitment and appointm¢nt Trustees appointed from volunteers and confirmed by memberthip al AGM Proposed and seconded at AGM meeting Approved by tre members present al AGM In March 2023 and on March 91* 2024 (Though new Iruslees were appointed later. al FebrLJary 2025 AGM, and some retired al February 2025 AGM, now al 11 Trusleesl Objectives and activities
APPENDIX Z NAIRN COASTAL ROWING CLUB SC048196 SC048196 OSCR Receipts and payments accounts Forth• rtod frorn to JAN 2014 DEC 2024 Section A Statement of recoipts and payments PErmanfil Un$tricted fvnd• Exprial0 •ndowm•nl Ivndl Total currnnl perlod ltsnd• lund4 p•rfod ton•if•il E ton•ir•ilC nMr•t¢ A1 R•c•l DonatKns 1,B46 Le9aC GiaDIs 2,500 1,322 97 2.500 I,J22 R•ceipiJ Irom Ivnoiailin9 activilS Gross trading r8eèi3 Club unilorms InciNng I( IDveslmeni$ other than land and t1Ing3 IBank TCOUnt Inwesti 978 Groig r•ceipls IT¢m othfrr charitatyè aGlivilie• Mernber$nip lees. key 3.505 GrtA rKi•imed re1¥ 2.98 1J.146 Al Sub tol•l 15,148 AI Irom ob••l & InvM¢m•nt 4al•B Piocttds Irom yole of Iiyed asseis Pr(e•d5 ITOM $•kn ol Inveslmtrnis A2 Sub lot•1 rot•l r•c•lpts 13.141 1J,140 AJ P4ym•DI• ExpEnis lor lundiaislllQ aa1vit$ Gross'iading poymeniv CluD Vnrfoirn• InV•siml mafiagement ¢OllA P•ymènts relalino Oi(e¢iiy 10 Ch•rabL Kilyi.$ Gr•nis • dcffialwb (SCRA Annual ¥1) Gov•m•nce co51J (Aomin. Offic• Trainin91 Audil l inoependetll pxJmin8lio PrwiAti¢n olanDual accouTrls 998 1,467 75 70 Lega1 CD51S Insul•r Bublding Bolt¥¢11¥S PLI Rent.9W11ry 810 H•lbtsur Fees A3 Sub lOt•l 1,J79 1.039 1.379 1.039 12,076 12,076 A4 P•yrnqnt r•l•tlng lo •4i•land PurchB5e5 91 lixetr assety PuT¢h8st ol Invlmen A4 Sub ft)i•l Totaiyym•nts 1Z,QT5 12,075 Pl•1 r•c•lptS l(wym•nlsl AS Tr4Mlorn 10 I Itroml f¥nd¥ Su1*/ Idgfi¢ilJ lor y••r 1,071
NAIRN COASTAL ROWING CLUB SC048196 Section B Statement of balances SC048196 Trknl IPd L•tO¢riS nd lund• p•hod t¢ Bl C4•h funds bk b•lanC•S St•rt c4 ye¥ JAMUARyI 2024 sp1& I Id•ficrtl sh1•n rKipti • p4yrMnls acc1k 15.200 ¢••N•nd lanC•1 It of y•it {AWM Plyffws 82 In¥•itment• Nwm Cwilal CIL S•¥iroi A1 B1 DI Scot1 IASA Acc¢¥ s ACC1 £100CO g•l•nce E10.028 $2 •t 31 12 1024 Tol O•LIlli BJ Oth•r iTr•i• Ttyt•i L••1 YMP 94 Ll•lAl+tI FurAto $n•lur• Pmnt N•m• D4t• Df 4PPfQY41 oscp pEeEIPTSNND PAYI4ENTS FORII 2024 2075¥S1•Yrto[bIw£
APPENDLX 2 NAIRN COASTAL ROWING CLUB SC048196 SC048196 Section C Notes to the Accounts ¢1 Nature and purpose of funds Imay be slated on analysis of funds wvrksh8els) We have a Bank of ScOttal Acccuii carAtal arKI a Bank of So)I8nd IASA Inslanl Saviry5 A<xJthi yJ$ very mcthsl mteresl payThert5 10 us. realising an extra source of Income Type of activity Of prgj?il SUPPOrt8d Nunth•rof grnnil C2 Grants Total C3a Trustse TemUratIon Ifno remwefaiKin ds dunng penL)Y lo any tharitytnjstee ty rerson ([£ed 10 a tlustee cross Ihis box lotheThMse comwe seuH)n 3bl Authotity undof which paid C3b Tntstee remunertllon . detai18 NONE C4a Trustee eXn8+S If rK) expense5 re pa lo any iatty trusiee durirvj ts pericJ In utsss this box lollrlse Comle 4bl NUmr01 trust• C4b Trustee •xp•nses . details NONE Nalufe of rplatioThshi Nature ot tiansartio od• CS Transactions with trustees and connected persons NONE C6 Other inlorn)atlon OSCR RECEIPTS AP40 PAYklENTS FORM 2024 Imwth 20251 Decwbb2r 2007
Charitable purpo8ts The ¢haritsble purpose of the Club Is lo provide facilities for eng4ing in Coastal Rowing under Ihe auspice ol the Scottish Coastal Rowin9 Association Providing ac11vIty lor the whole community during boat building and maintenance and during rowing To give people the skills and physical and mental health benefit of such activity al low cost To provide leaming and Irain1ng In skills related lo costal rowing Encouraging social ac11vIty of people, to meet and participate in a cornmon venture Summary ofth9 main actlvltles in relatlon to these objects Nairn CRC had a busy. successful 20.4. now aboul 76 memb Including a few social members. Meimber of SC.RA (Scollish Rowing Association) we atteiided their AGM, training day - re course laying, joined In sprinl races. One or both rowing boat and Esther were oui for rows with a Crew of 4 and cox up lo 6 week all year round, unless prevenled by l)igh wind qpeeds, ic harbour, or lack daylighl NCRC atlended most Highland skiff Ullapool, Golspie, Cromarty, Stralhpeffer winning piles of me oulrighl overall winners of one regatta. I crew entered the Ness Monsler the Loch. achieving good results. -we ran sec own home Nairn regatta for 6 clubs - a wonderful day. We ha successful fund-raising stall with raffle and gatnes and mer¢ Ou¥ boathouse was maintained providing a pertecl place for + equipment storage and boat maintenance. We hold appro monthly Committee Meetings and 4 Club nights In ihe winler information. Iraiiiing and social meeting. and conlinually mai 2 skiffs We also held a Chrisimas dinner together. rs oaslal ama Diilsie d3yS 3 in the egatlas, Is, and och d-ever avery andise. afe boat malely or lain our APPENDIX 1 Achievements and performance Summary of the maln achlevement5 01 Significant Increase In membership, boating outings and particlnIs. the eharity during the financial period Much Improved NCRC placings in Coastal regattas. many medals won. Significantly we organised our second coastal rowing regatta at Nairn Inviting six clubs - this was a major logistical exercise and 311facled many tourists and local residents lo watch the excitement of the races. Fundraising was successful w11h a sla11 al the regatta and own dub fundra1sing. New boathouse is very well used and appreeiated We are holding more.come and Try" session5 for new membets- very popular and Irain1ng up more coxes. We look forward to a busy summer of regattas and preparation for the world championships In July 2025, with amny crews ftom NCRC entering, and many other rowing events Financial review Brief statement of th¢ Charity's policy on re8eNes WE have one current bank account We now have an IASA sayings account with the capital input of £10,000 plus the Interest accrued sinee.
ogtalls of any dgfl¢lt There Is no deficit. we have neyei been In de11¢11 We have now spent our restricted fvnds gTants on the new boathouse and closed the rearicleoj fund. Our receip15 In 2024 exceeded Ihe payments for Tunning the club Donated faellltl88 and $orvlces111 any) NCRC members donate their time and effort in hundreds of thouts. adminislralion. etIngS OTganising training, maintaining the baals and equipment, working with other rowing clubs, and ftJndTaising. Clyb members donate proes lo help lundraising APPENDIX I Other optlonal Infomiatlon Declaratlon The trustees deelare that they have approved the trustees, report above. Slgned on h•ll ofthe Slgnatur•l•l
Full namelsl Position {e.g. Chairl Date
NAIRN COASTAL ROWING CLVB RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR FROM 01101124 TO 31112124 2024 TOTAL VNRESTRICTED FUNDS RECEIPTS MEMBERSHIP 349S.00 DONATIONS- ROWING SEATS 176T.09 GIFT AID. RECLAIMEQ ON PAST THREE YEARS 2969.35 GIIANTS RECEIVED. NAIRN REGATTA 2500.00 NAIRN REfjAA 1218.8Q DONATIONS . MEETINGS 78.00 KEV FOB DEPOSITS 10.00 CLU8 KITS 975.54 FUNDRAISING. OTHER 105.68 INTEREST ON SAVINGS ACCOUNT 28.52 TOTAL RECEIPTS 13145.9B Sco48lq6 r i
SCop196 2024 TOTAL uNRESTRTED FUNDS PAYMENTS NEW RQVIING EQUIPMENT 4013.03 INSURANCE - 80AV, BUILDINGS & PLI 1379.12 REPAIR FOR THIRO PARTY 180.00 RENT, ELECTRICITY, BID, HARBQUR FEES 1038.82 NAIRN REGATTA COSTS 3035.13 MAINTENANCE- BOATS & TRAILEFIS $80.60 MAINTENANCE- BOATHOUSE 234.70 ROOM HIRE 275.00 CLUB KIT PURCHASEO 998.35 COST OF FUNDRAISING 67.50 SCRA SUBSCRIPTION 80.OD TRAVEL & TOWING 138.76 ADMIN. OFFICE. TRA1141NG 74.B3 TOTAL PAYMENTS 12075.84 SURPLUS FOR THE YEAR 1070.14 BANK BALANCE CASH AT BANK AT START- CVRRENT CASH AT BANK AT START. SAVINGS 152SO.20 0.00 SURPLUS FOR THE YEAR 1070.14 16320.34 CASPI ATBANK ATEND-CURRENT CASH A T BANK AT END- SAVINGS 8291.82 10028.52 16320.34 APPROVAL ACCOUNTS
APPENDIX 3 OSCR Independent examiner's report on the accounts v? Roport to the Charity na¢rye tiuste•slm•mb¢rn of NAIRN COASTAL ROWING CLU8 Regi8tered charity SC048196 number On the accounts of the ¢harty for the perl¢xl Period start dale Penod end dale Monih Day Year Ye41 01 JAN 2024 31 OEC 2U24 Set out on p•gu Itched If•memoet to incbJde nUMrI shvet•l R•spectlv• The charity s Iruslees are responsible lor the preparation ol the accounts In accordance rg$P0115ibllities ol with the terms ol the Charilie5 and Tfuslee Investment Iscollandl 2005 Act and the tfu•teos and •xamin•r Charities Accounts Iscollandl Regulations 2006 las amended) The charity Iruslees consider Ihal the audit requireryEnl ol Regulation 101 I I Idl of Ihe A¢¢ounls R•gulalions does not apply 11 Is my responsibility lo examine the account5 a5 required uniier section 44111 Icl of the Acl and lo stale whether partKular matters have Come lo my allenlion. Basis of Ind8p•ndent My examinalw)n Is carried out In accordance with Regulalion 11 01 the 20 kcounls examin•r'8 $talement Regulations An eyaminaiion Includes a review ol the accounling records keFt by the charity and a comparison ol the accounts presenied with those records 11 also Includes consideratn of any unusual rtems or disck)sures In the accounls and seeks explanatnS fvom Ihe Iruslees concerning any such matters The procedures undertaken do not provide all the evidence that would be required In an audit and. conseiuently, I do not express an audil opinion on the view given by the accounts Indgpendent •x¥mlnef 8 In the course of my examination no mattef has corne lo my attention lolher statement disclosed on the attached page"] an that which gives me reasonable cause to belwe that In any malenal respect the requirements lo keep accounting records In accordance with section 44111 (al of the a)05 Act ano Regulation 4 01 the 2006 Accounts Re9ulalions. and lo prepare accounts whrh accord with the accounting records and comply with Regulation 9 01 the 20C6 Accoun15 Regulations have nol been mel. or lo which In my opinion. attention should be drawn In order to enable a tyfoper Slgn•d'. Name.. R•levant professlonal qu•lifi¢atlonlsl or body Irf any).. Dat&.. Address.. "Pa5e delete the words n Ihe brackets 00 nor appry worD5 0E appry 5eT rnose rnaNer5 vthieh have ttme 10 your followin9 page ttentKsn on the
APPENDIX 3 Disclosure section Only complete if the examiner needs lo highlight material problems. Glve here brlef detalls of any items thal the examiner wishes to digelose