Ice Dundee (Community) SCIO
Trustees, annual report and financial statements for
for the period ended 30 June 2024
Scottlsh Charlty Number SC048408
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Ice Dundeè (Community) SCIO
Contents
Page
Charity information
Report of Ihe Truste8S
Statement of Trustees. responsibilities
Independent examiner's report
Re￿I￿tS and payments account
Statement of balances as al 30 June 2024
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Ice Dundee (Community) SCIO
Charity information
Trustgos
Principal addrèss
22 M8adowgidè
Dundeè
DD1 1LN
Solicitors
Thornlons Law LLP
Whitehall house
33 Yeaman Shore
Dundee
DD1 4BJ
Bankèrs
Bank of Scotland
65-69 Murraygate
Dundee
DD1 2EA
Independent examiner
èn
erson
oggiè LLP
Thè Vigion Building
20 Greenm2rket
Dundee
DD1 4QB
Charity number
SC048408
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Ice Dundeè (Community) SCIO
Report of the Truslees
The Trustees of Ice Dundee Icommunilyl SCIO present their report and financial slalements for the
period ended 30 June 2024.
These financial slatem2nts cover a period of 15 months, commencing at 1 April 2023 and ending 30
June 2024. 5ubsequeni perI(￿-e￿as wlll be on the Same day tnonih In Turure flnanGlal years. The
reporting dale was selected at the Trustee's request. Comparative amounts presented in the financial
stslements for the following year-end will not be entirely comparable.
Structure, governance and management
Constitulion
Ice Dundee Icommunityl SCIO was incorporated as a Scottish Charitable Incorporated Org8nisalion
ISCIO) on 24 May 2018 and is governed by its constitution.
Objectives and activities
The organisalion's purposes are the advancement of parbcipation in sport of ice skating in the Dundee
area.
Trustea appointment and training
The board must have a minimum of three Truslees and a maximum of nine Trustees_ New Trustees
can be appointed by Ihe board by way of a resolution passed by majority vole al a board meeting.
Trustees shall hold office unlil and shall retire from the office at conclusion of the third AGM
appointment or re-appointment as the case may be.
Trustee induction and training prior to new Trustees being approached includes awareness of a
Trustees, responsibilities, the governing documenl, administrative procedures, and Ihe history and
philosophical approach of the Trust. A new Trustee receives copies of the previous year's financial
stalemenls, minutes of the Trustees meeting and a copy of the OSCR guidance-"Guidance and
Good Practice for Charily Trustees" if appropriate.
The Trust8•s at Ihe date of this report are as giv8n on page 1.
Achievements and performance
Ice Dundee Community's key role is to support the delivery of iee-skating activities to the community
to improve the wellbeing and health of the community.
The key activity this year has been lo continue the primary school programme in Dundee and extend it
to the surroundirbg areas. The secondary school teenage girl programme also continued, and we
extended this to boys as well. Furthermore, we started to work with children with additional support
needs as everyone deserves the chance to lake part in sports.
Primary school sessions took place every Monday and Tuesday from 10am-12noon. The teenage gids
programme now also lakes place on a Monday and Tuesday. We offer the programme in 4-week
blocks to the schools.
Since the programme launched back in 2021, we have worked together with 32 of the 33 Dundee
public primary schools as well as 16 Angus schools and 4 Perth schools. We also started lo work with
Kingspark school in Dundee.
In the school year 2023124 we worked together with 37 primary schools from Dundee, Angus and
Perth and pul over 2,500 kids through the programme. We have also pul about 300 kids through our
high school programme in the school year 2023124.
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Ice Dundeè (Community) SCIO
Report of the Truslees Icontlnued)
Achievamants and performance (continued)
To raise participation in ice skating we have agreed with Dundee Ice Arena that every kid that takes
part in the programme will receive one voucher for a free Skat2 Dundee session.
Our key fundin9 came from Northwood with £50,000 and Poslcode Lottery with £25,000.
Financial review and reserves policy
The results for the period are sel out in the attached financial stalemenls. Unreslricled reserves
tur￿n11Y stand 81 £3,77212023.. £19,770) which is less than the largel per the ￿serveS policy, which
is 3 months of unrestricted spend which equates lo £24,76812023.. £23,015I approximately. Less
funding and increasing costs due to inflation Contributed lo lower ￿SerVeS 81 the period-end. The
SCIO has secured more sponsorship since the period-end, so the reserves level after the period-end
is in line with the reserves policy.
Related party transactions
During the period, the charity received donations from The Northwood Charitable Trust of £50,000
12023.. £65,000). This Trust includes Trustees who are family members related to the charity, Ice
Dundee (Community) SCIO.
Ice Dundee Limited is a company which has the same directors as the Trustees of Ice Dundee
(Community) SCIO.
During the period, Ice Dundee Limited paid for expenditu￿ of £54,31412023: £53,024) on behalf of
Ice Dundee (Community) SCIO, and £60,33812023'. £63,208) was repaid during the period. Al the
period-end the balance owed from Ice Dundee Limited was £13.82312023.. £2.7991.
Al the period end, a payment of £5,000 is due lo be received from Ice Dundee Limiled for recharged
salary costs.
During the period, Ice Dundee Limited paid for independent examiner fees on behalf of Ice Dundee
Icommiinifyl totalling £972 {2023'. f 846).
Secretarial fees of £Nil {2023 - £3001 were due to WM Thomson & Sons at the period-end. This enlily
h8s directors who are related to the Trustees of Ice Dundee Icommunity) SCIO.
Rlsk management
The Trustees consider the main risks for the SCIO are financial risks and working with children. The
Trustees prepare and review 6 monthly management accounts lo manage any financial risk. The
Trustees work closely with local councils and active schools lo ensure that any risk regarding working
with children is correctly managed.
Key management personnel
The Trustees consider the board of Trustees and the business and community manager to be the key
operating the charity on a day-lo-day basis. All Trustees give their time freely and no Trustee
remuneration or expenses were paid in the period.
Trustees are required to disclose 811 relevant inl&resls and in accord8nce with the charity s policy
withdraw from decisions where a conflict of interest arises.
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Ice Dundee (Community) SCIO
Report of the Trustees {continuedl
Future strategy
The key acbvity for our future strategy is to source more ice time, funding and to get more kids
involved In sk2ting after the 4-week programme has ended. We want to work with as many DurKlee,
AngLJS and Perth schools as possible.
NeKI s¢hool year. 202412025, we aim to teach over 3,000 kids how to skate through our school
proaramme.
The trust is predominantly a grant giving charity and has no material ongoing commilmernts. The
Trustees are mindful of the increased ne&Ys of the beneficiaries and will marsage the Trusfs affairs lo
ensure the Trust's charitable objectives in the medium to long term can be mel.
Approved by the Trustoes on ... 4 March
2025 and svgned on thtsir behaff by..
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Ice Dundeè (Community) SCIO
Statement of Trustees. responslbllltles
The Trustees are responsible for preparing the annual report and the financial statements in
accordance with applicable Law and United Kingdom Generally Accepted Accounting Practice (UK
GAAPI. Under the SCIO'S Constitution, the Trustees are required lo ensure that full and punctLJal
accounts are prepared in accordance with the Charities and Trustee Investment {Scotlandl Act 2005
rhe GhaNlles AGwunts15Goiiandl ftegulaiion5 2000 las atnenUeUI. The Trustees also have
regard to the Slalemenl of Recommended Practice ISORPI "Accounting and Reporting by Charities..
Under this legislation, the Trustees are reqUI￿d lo prepare financial statements for each financial
period which give a true and fair view of the slate of affairs of the SCIO and of the incoming reSoUr￿S
and application of resources of the charity for that period.
In preparing these financial statements, the Trustees are required to..
select suitable accounting policies and then apply them consistently
observe the methods and principles of the Charities SORP
make judgements and estimates Ihal are reasonable and prudent
slate whether applicable accounting standards and statements of recommended practice have
been followed, subject lo any departures disclosed and explained in the financial statements
prepare the financial statements on a going concern basis unless il is inappropriate lo assume
the SCIO will continue in oper2tion
The Trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy al any lime the financial position of the SCIO and enable them lo ensure that the financial
statements comply with the Charities and TrLJStee Investment (Scotlandl Act 2005 and the Charities
AccoLJnts (Scotlandl Regulations 2006 las amended) and the Constitution. They are also responsible
for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
Provision of Information to Independent Examiners
The Trustees al the date of approval of this Trustees. report confirm that, so far as they are individually
aware, there is no relevant information of which the independent examiners are unaware,. and each
Trustee has taken all the steps Ihat they oughl lo have taken lo make themselves aware of any
relevant information and to establish that the Charity's independent examiner is aware of that
irformation.
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Ice Dundee (Community) SCIO
Independent examiner's report to the Trustees
I report on the finanGial 5taletnents of the charity for the period eTrded 30 June 2024 which are sel out
on pages 7 to 8.
This report is made lo the Trustees, as a body, in 2ccord2nce with the terms of my engagen*nl. My
WVIK Ii¢tb L)e¥ii uiid¥i iciK¢ii iu ¥ll¢tL)l¥ iiitt iv reyuri Iiiy uyiiilvii ctb bel UUI tJ¥lvw ¢*iiU fui iiu Oili¥i
purpose. To the fullest exlenl permitted by law I do not aGGepl or assume responsibility to anyoTre
other than the Trustees, Ès a body, for rfhy wark or for this report.
R•#p•ctiv• r•$ptsn#ibiliti•# of th• Examin•r
The charity's trustees are responsible for the preparalion of the accounts in accordance wilh Ihe terms
of the Charities and Trustee Inveslmenl {Scollandl Act 2005 and the Charities Accounts (Scotlandl
Regulations 2006 las amended). The charity Iruslees cOns￿er that the audit requirement of
Regulation 1011) lal to Icl of the 2006 Accounts Regulations éoes not apply. It is my responsibility lo
examine the accounts as required undLY section 44{11 Icl of the Act and lo stale whether particular
matters have come to my attention.
Basls of Independent Examlnels Statement
My examination is carried out in accordance with Regul8tion 11 of the Charities Accounts (Scotlandl
Regulations las amended). An examination includes a review of the accounting records kept by the
charity and a comparison of the financial statements presented with those records. It also Includes
consideratlon of any unusual items or disclosures In the Ilnanclal statements and seeks explanallons
from the trustees Concerning any such fftatters. The proGedures do not provide all the evidence that
would be required in an audit, and consequently I do not express an audit opinion on the view given by
the financial 8tstement8.
Indopondont oxaminor'$ statomgnt
In the course of my ex8min8tion. no m81ter has come to my 81tention'.
Which gives me reason8ble cause lo believe th81 in m8leri81 respect the requirements.,
To k@&p 2tLounting rÈtordg in 2ttord￿nt& with SÈtttion d411)121 of thè 2005 Attt 2nd
Regulakn"on 4 of Ihe 2006 Accounts Regulations
To prepare financial slalemenls with accord with the a￿OUnts.ng records and comply with
Regulab'on 9 of the 2006 Accounts Regulations
Have not been met. or
To which. in my opinion, attention should be drawn in order to enable a proper understanding
of ltte financi?1 statements tc be reached.
Prlltrier
For and on behalf ol HÈnderson Loggie LLP
Chartered Accountants
The Vision Building
20 Grèènmark8t
Dundèe
DD1 40B
4 March
2025
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Ice Dundeè (Community) SCIO
Recelpts and payments account forthe perlod ended 30 June 2024
15 months to
30 June
2024
12 months lo
31 March
2023
Recelpts
Donations received
Bank Interest
Poslcode Lottery funding
57,500
569
25,004
90,000
531
83,073
90,531
Payments
Payments for chartsble activities..
Donations
Salaries and associated costs
Secmlaries, fee
62.258
36.513
300
63,208
28,086
767
Total payments
99,071
92,061
Deficit for the period
15,9981
11,5301
All the above activities are unrestricted in nature.
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Ice Dundee (Community) SCIO
stalement of balances as al 30 June 2024
30 June
2024
31 Marsh
2023
DiiiiK ¢iiid 6a¥li In hand
Opening balances
Defieit for the period
19,770
{15,998)
21,300
(1,5301
Closing balances
3,772
19,770
Fund5
Unreslricled funds
3,772
19,770
Assets
Amounts owed from Ice Dund&e Limit8d
13,823
2,799
Llabi1111os
Secr9taries' fa& including VAT
Indepandent axaminers fae includiry VAT
PAYEINI due to HMRC
Dundee Ice Skating Club Christmas Show
300
972
425
1.308
1,020
371
1,000
2,391
3,005
Approved by the Trustees on .
4 March 2025 and signed on their beh81f by..
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