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
PErman*fil
Un￿$tricted
fvnd•
Exp￿ri￿a￿l0
•ndowm•nl
Ivndl
Total
currnnl perlod
ltsnd•
lund4
p•rfod
ton•if•il E
ton•ir•ilC
nMr*•t¢
A1 R•c•l
DonatKns
1,B46
Le9aC
GiaDIs
2,500
1,322
97
2.500
I,J22
R•ceipiJ Irom Ivnoiailin9 activil*S
Gross trading r8eèi￿3 Club unilorms
InciNng I(￿ IDveslmeni$ other than land and
t￿1￿Ing3
IBank T￿COUnt Inwesti
978
Groig r•ceipls IT¢m othfrr charitatyè aGlivilie•
Mernber$nip lees. key
3.505
G￿rtA￿ rKi•imed re￿1¥￿￿
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 $•kn ol Inveslmtrnis
A2 Sub lot•1
rot•l r•c•lpts
13.141
1J,140
AJ P4ym•DI•
ExpEni*s lor lundiaislllQ aa1vit￿$
Gross'iading poymeniv CluD Vnrfoirn•
InV•sim￿l mafiagement ¢OllA
P•ymènts relalino Oi(e¢iiy 10 Ch•r￿abL*
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.9W1￿1ry 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 Inv￿lmen
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¥
Su￿1￿*/ Idgfi¢ilJ lor y••r
1,071

NAIRN COASTAL ROWING CLUB SC048196
Section B Statement of balances
SC048196
Trknl I￿P￿￿d
L•t*O¢ri*S
nd
lund•
p•hod
t¢
Bl C4•h funds
b￿k b•lanC•S ￿ St•rt c4 ye¥
JAMUARyI￿ 2024
s￿p1￿& I Id•ficrtl sh￿1•n rK*ipti •
p4yrMnls acc1k￿
15.200
¢••N•nd ￿lanC•1 It of y•it
{AWM Plyffws
82 In¥•itment•
Nwm Cwilal CIL
S•¥iroi A￿￿1
B￿1 DI Scot1￿ IASA Acc¢*¥
s ACC￿￿1
£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￿¥S￿1•Y￿rto[b￿Iw£

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 ScOtta￿l Acccuii carAtal arKI a Bank of So)I8nd IASA Inslanl
Saviry5 A<x*Jthi y￿J$ 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 TemU￿ratIon
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 eX￿n8+S
If rK) expense5 ￿re pa￿ lo any i*atty trusiee durirvj ts peric*J I￿n utsss this box
loll￿r￿lse Com￿le 4bl
NUm￿r01
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 particl￿nIs.
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 REfjA￿A
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
uNRESTR￿TED
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 It￿ched
If•memoet to incbJde
nUM￿rI
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
considerat￿n of any unusual rtems or disck)sures In the accounls and seeks
explanat￿nS 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..
"P*a5e 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