APPENDIX 3 OSCR kottish Charty Regulaor Independent examiner's report on the accounts Report to the Charity n￿e trusteeslmembers of Kingston Gymnastic Club R•gist•r•d charity SC048486 numb•r (kn Ihg accounts of th• Period start date charlty for the Poflod Month PerK)d end date Month Day Year Year 01 04 2024 to 31 03 2025 Sot out on pages 1- 2 Irwwrt)erto lTr*le the page oladdlh)nal str*ets) R•spoCtIv• The charlty's trustees are responsible for the preparation of the accounts In accordance responsibilitios of with the lerms of the Charities and Truslee Investment (Scotland) 2005 Act and Ihe trustees and examiner Charities ACCO￿15 (Scollandl Regulalions 2006. The charity twuslees considei that the audit rquIrem￿l of Regulation 10(1) (d) of Accounts Regulation5 does not apply. It is my resw)nsitxlity tc examine the acGounts as required urKler section 441) (c) of the Ad and to State whelher partThJlar matters have come to my attention. Basls of Independent My examinatj'on is carried out in accordance with Regulation 11 of the Charities oxamlner's Statement Accourts {Scotland) Regulations 2006. An examination includes a review of the accixjnts'ng records kept by the charity and a comparison of the accounts presented wilh Ihose recc(ds.11 also includes consideration of any unusual items or disdosures in the acc(xJnts and seeks explanatK)ns from the trUSt￿S concerning any such matters. The procedure5 undertaken do not wovide all the evidence that would be required In an audit and. consequently. I do not expre55 ￿ audit opinion on the accounts. Independent examlnerfs statement In the (x)urse of my examinatDn, no rnatter has come lo my attention 1. w￿h gives rne reasonable c￿se to believe that in any material respect Ihe requirements: to keep accounting records in accordance with s￿tion 4411) (a) of Ihe 2005 Act and Regulation 4 of Ihe 2￿6 Acc(￿ntS Regulations, and to prepare accounts which accord with the ￿)Unting records and comply with Regulation 9 of the 2(K)6 A¢c(xJnts Regulations Signed: Name: R•l•vant profgsslonal qualificatlon(s) or body MA .4015 Accountancy & Economics (ff any): Date= 30th June 2025 Addrass: 'Pleas8 d8181• thè thryds In the brackéts do rnl aprty.11 th• w)rds do arvly. sd It￿ mattws have cx>ma to w attentbn on tr follov•irvJ page. APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problerns. Give here brlef details of any items that the examiner wishes to disclose Kln8Ston Gymnastlcs Club Year Ended 3110312025 BalaKe 5heei as at 31￿315 Assets. Equipment £6,948 Liabillties: Creditors £0 Reserves: Current Account Dep051t Accounts £2,226 £1.412 Total £10,586 The above statement of Income & EXpendI￿re for perk)d to 31 st March 2025 has been preparpd fr**from**||Period start date||||**to**|Period end date|||| |||Day||Month|Year||Day||Month|Year| |||01||April|2024||31||March|**2025**| ## **Section A Statement of receipts and payments** |||**Unrestricted**
**funds**||**Restricted**
**funds**||**Expendable**
**endowment**
**funds**||**Permanent**
**endowment**
**funds**||**Total funds**
**current period**||**Total funds last**
**period**| |---|---|---|---|---|---|---|---|---|---|---|---|---| |||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**| |**A1 Receipts**||||||||||||| |Donations||**2,220**||||||||**2,220**||**423**| |Legacies||||||||||**-**||**-**| |Grants||**1,869**||||||||**1,869**||**5,240**| |Receipts from fundraisingactivities||**6,977**||||||||**6,977**||**6,098**| |Gross tradingreceipts||**215,478**||||||||**215,478**||**228,728**| |Income from investments other than||||||||||||| |land and buildings||||||||||**-**||**-**| |Rents from land & buildings||**2,183**||||||||**2,183**||**5,550**| |Gross receipts from other charitable||||||||||||| |activities||||||||||**-**||| |||||||||||**-**||| |**_A1 Sub total_**|**_A1 Sub total_**|**228,727**||**-**||**-**||**-**||**228,727**||**246,039**| |**A2 Receipts from asset &**||||||||||||| |**investment sales**||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 228,727**
**-**
**-**
~~——~~||||||||**-**
**-**||**-**
**-**
**-**
**228,727**||**-**
**246,039**| |**A3 Payments**||||||||||||| |Expenses for fundraising activities||**744**||||||||**744**||**956**| |Gross trading payments||**236,450**||||||||**236,450**||**232,930**| |Investment management costs||||||||||||**-**| |Payments relating directly to charitable||||||||||||| |activities||||||||||||**-**| |Grants and donations||||||||||||| |||||||||||||**-**| |Governance costs:||||||||||||| |||||||||||||**-**| |Audit / independent examination||||||||||||**-**| |Preparation of annual accounts||**550**||||||||**550**||**550**| |Legal costs||||||||||||| |Other|Other|Other||||||||||| |||||||||||**-**||| |**_A3 Sub total_ **||**237,744**||**-**||**-**||**-**||**237,744**||**234,436**| |**A4 Payments relating to asset and**||||||||||||| |**investment movements**||||||||||||| |Purchases of fixed assets
**432**
Purchase of investments
**_A4 Sub total_ 432**
**_Total payments_ 238,176**
~~——————~~||||||||||**432**
**432**
**238,176**||**3,119**
**3,119**
**237,555**| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**9,449)**
**(**
**9,449)**
**(**
**8,484**
**9,449)**
**(**
**9,449)**
**(**
**8,484**
~~=——————~~|||||||||||| Client Confidential **Kingston Gymnastics Club Trustees’ Annual Report** August 2024 - July 2025 **Charity contact information** Kingston Gymnastics Club Scottish Charity Number: SC048486 Unit 4 Milnpark Trading Estate Lambhill Street Glasgow G41 1SB 0141 237 2240 https://www.kingstongymnastics.org/ https://twitter.com/KingstonGymnast https://www.facebook.com/kingstongymnastics Client Confidential ## Introduction Reflection Financial Highlights Operating Highlights Looking Ahead Charity Trustees Change of Trustees Objectives and activities Financial Summary ## Statement of Financial Position Income Outgoings ## Achievements and performance Head Coach Report Future plans Declaration Appendix 1: Audited Accounts Client Confidential ## **Introduction** The trustees present their Annual Report for Kingston Gymnastics Club for the year ending July 2025 The report outlines the charity’s activities, achievements, governance, and financial performance during the year and has been prepared in accordance with the charity’s governing document and applicable charity law. ## **Objectives and Public Benefit** The principal objective of the charity is to **promote physical fitness, discipline, confidence, and wellbeing through the sport of gymnastics** , particularly for children and young people. In setting objectives and planning activities, the trustees have had due regard to the Charity Commission’s guidance on public benefit. The club provides accessible gymnastics training, encourages participation at all levels, and supports personal development in a safe and inclusive environment. ## **Financial Highlights** As the financial side of the annual report is fixed to the financial year ending April 20245 see annual report attached. ## **Activities and Achievements** During the reporting year, the club delivered the following key activities: - Weekly gymnastics training sessions for members across a range of age groups and ability levels - Recreational and competitive gymnastics programmes - Participation in local and regional competitions - Coaching development and safeguarding training Key achievements during the year included: - Maintained membership numbers - Successful participation in 4 displays with display squad and approximately 10 comps with competitive squad, including two internationals (King Edmunds and South Tyneside). - In the gym we have hosted three internal competitions for competitive and recreational gymnasts and one invitational competition. - Two gymnasts represented Scotland at the Caledonia International, winning two golds and a silver medal Client Confidential - Continued delivery of high-quality coaching in line with governing body standards - Maintaining a strong focus on child safeguarding and welfare The trustees are pleased with the progress made and the positive impact the club continues to have on its members. ## **Charity Trustees** 1. 2. 3. 4. 5. 6. 7. ## **Change of Trustees** Having seven trustees on the board now has allowed meetings to happen with a bit more flexibility, given that the club's governing document requires three trustees to be quorate. Client Confidential The club would always welcome more members onto the board and appreciates applications from anyone who is keen and interested in helping secure the future of Kingston Gymnastics Club. The club requires a wide range of skills on the board to help it run efficiently. It would benefit from all the following skill sets: - Leadership - HR - Finance - Health & Safety - Communications - Legal - Development - A background in sports clubs If you are interested in getting involved, please email i ## **Financial Summary** The financial side of the Trustee Annual report covers the financial year ending April 2025. ## **Statement of Financial Position** Below is a brief summary of the Key Financial points for the financial year ending April 2025. For the full report, see Appendix 1. ## **Income** - Income during this financial year has decreased as a result of reduced numbers of gymnasts. Our fees from previous year decreased from £228k to £215k as our gymnast numbers slightly dropped. - Other sources of income included rental income £2183. - Grant income and gift aid decreased to circa £1.7k - Fundraising from throughout the year increase from £6098 to £6,977. ## **Outgoings** - Naturally as income increases our costs throughout the year also increased which was primarily as a result of coaches wages, leases and service charges. As always, the easiest way for you to help raise funds for the charity is through one of our partnership links. - Easy fundraising: https://www.easyfundraising.org.uk/invite/PO46UD/ - Amazon Smile: https://smile.amazon.co.uk/ch/SC048486 Client Confidential ## **Risk Management and Safeguarding** The trustees regularly review the risks faced by the charity and have established policies and procedures to manage them effectively. Key areas of focus include: - Financial controls and oversight - Health and safety - Safeguarding and child protection - Coach qualifications and supervision Safeguarding remains a priority, and all relevant policies are reviewed regularly. ## **Achievements and performance** Below is a report from our Club Head Coach, Carol Monaghan. ## **Head Coach Report** Client Confidential ## I **Kingston Gymnastics Club, Head Coach – Annual Report 2025** 70 kids in competitive squads. 20 in display squad. We have had testing for British Gymnastic RISE awards and have started a new recreational programme with the Gymnastics Foundation. With financial support from Scottish Gymnastics we have stated delivering preschool classes at Heart of Scotstoun community centre. Our entire club participated in our annual Christmas Display and we performed at Braehead Shopping Centre in December. We have trained three new Level 1 coaches through our Coaches Academy programme. aientConfKlential Client Confidential ## **Future plans** Moving forward into the 2025/2026 season we look forward to having gymnasts in both disciplines competing at Scottish and British Gymnastics competitions throughout the year, expanding our recreational and preschool offering and also growing our display teams. Most of all, we welcome the opportunity to host further events at the gym and working closer with the local community offering a fully inclusive environment for all to enjoy our sport. We are striving to be one of the most successful gymnastic clubs in Scotland, increasing our number of gymnasts in Recreactional and Acro discipline and to raise our profile within Scotland, UK and international gymnastics circle. ## **Declaration** Signed on behalf of the charity trustees: ## Print name Lisa Bradley Designation Treasurer Date 21[st] Dec 2025 aientConfKlential Appendix 1: Audited Accounts Ki￿St0￿ Gymnaslks Cl￿) Y•ar End•d 3V0312025 IwK• Skn•t as•1 31.0325 A55ets'. Eqwpn*nt Cr•dlt4WS CwreTht Accouni £1226 ÉL4 £10, 311114•th 2025 h•• b•w th• r•w pr¢hlded andh•s been lowd i r>t' , :, ,, aientConfKlential Kinyton Gymn￿1($ Ck Ye¥ Ended 3110312025 £21SA71 £2.183 £1.767 Grant lficom• eank Interes1 2.210 6.977 £0 £228.727 FyThd Surbdry Incorne Wa¢e5 Tutor Fe £46.786 É810 £2,992 110.65B £4A f L954 £IO.L6B tL335 £%.655 550 U¢i4ies Posi¥e. Still￿¥ & Crfke Costs Cofflpetytons & ihspla It￿ & Ser4cECIwys count5 (612 £462 £137 £L946 £L134 £84 £744 £170 (4224 ceo? £&484 C244.22• Card Protessir4& Soli*ai• F lank Chays Jaftiiortal 5wppl Cowse Feos FyAdr•igr her5 MerchandNè Wtbyt¢ & Iniernet -( is.501