2025-07-31-accounts - Ayr Storm Basketball Club

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

APPENDIX 1 OSC r

Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period
	Period start date				Period end date
	Day	Month	Year		Day	Month	Year
From	1	August	2024	To	31	July	2025

Office of the Scottish Charity Regulator

Reference and administration details

Charity name Ayr Storm Basketball Club Other names charity is known by Registered charity number SC048588 Charity’s principal address 88 Overmills Road Ayr Ayrshire

Postcode KA7 3LQ

Names of the charity trustees on date of approval of Trustees’ Annual Report

	Trustee name	Office (if any)
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Danny Gibbons	Treasurer
	Alan Nisbet
	David Matthewson	Chair

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name	Name	Dates acted if not for whole year




Structure, governance and management

Type of governing document Trustee recruitment and appointment
	Constitution: The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 30 July 2018. The charity is governed by its constitution.
	The Trustees are recruited by the current board of trustees from the existing club membership as a need is identified. There is a minimum of 3 and a maximum of 10 Trustees. The Trustees form the board who hold regular meetings controlling the activities of the organisation and overseeing the subgroups and committees that help run the club. The Trustees can co-opt (max 7) new trustees during the year. Trustees are elected each year at the AGM.

Objectives and activities
Charitable purposes Summary of the main activities in relation to these objects
	The organisation’s purposes are: To advance the public participation in the sport of basketball, through coaching and the availability of recreational and competitive opportunities. To provide recreational activities and facilities, through the sport of basketball, to improve the lifestyles of those attending
	The charity provides opportunities for boys and girls starting with age group U8 through to U18, plus men and women from 18 upwards to participate in basketball coaching sessions suitable for their age group. Sessions run 7 days a week across 5 different venues. Members can progress to participate in teams that take part in local league (Strathclyde), regional development and Scottish Championship leagues (SBC). The club runs a Jr.NBA program for the youngest members For 2024/25 basketball season, the club continued all sections it had in 23/24 with the same number of teams in SLBA but had to review the SBC entry and reduce it based on player mix and expected levels.

APPENDIX 1 Achievements and performance

Summary of the main achievements of
the charity during the financial period

The trustees continued to meet on a regular basis, with a mix of in-person
meetings and Teams calls. The AGM was held in-person again this year.
The 2025 Awards night returned to a full evening event at Ayr Town Hall
with food, drink, raffle, entertainment and awards. Thanks to the
volunteers who stepped forward to organise the event. Congratulations to
all players and volunteers who were presented with a 2025 award.
It was another strong year on court. In the SLBA cups, the U14boys were
finalists and in a dominate display, they won the cup. In the SLBA leagues
we had an impressive 9 Ayr Storm squads competing (teams: 3 Senior
Men, 1 Senior Women, 1 U18men, 2 U16men, 2 U14boys) across the 8
leagues. U14boys red won the U14 boys league – making it a league and
cup double for them in the 2024-25 SLBA season.
On the national stage, the club continue to be competitive in the Scottish
Basketball Championships: The girls were mid table in U18w div1 as were
the U18men in div2. The U16m in div2 were in the lower half but secured
their place for the next season in a play-in tournament. The U14boys were
equal top in div2 but lost out on head to head but did move up to div1.
Three club members went on to represent Scotland at their respective age
groups: 2 at U14boys and one U17women.
Our Club Development Officer ran another successful Jr NBA program for
our younger age groups. This gets the youngest boys and girls active and
enjoying the benefits of team sport at an early age. Unfortunately, the
successful Friday night Rising Storm at the Citadel stopped due to a refurb
that then became a closure. Membership numbers continued at the record
high numbers. Available coaches capped further growth, so a long waiting
list remained in place. Loss of the only two court hall did not help either.

Financial review
Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)
	This is year seven of the club operating as a SCIO. The Trustees focus remained to ensure the reserves are in place to fund the CDO salary commitments as well as hall hires to run activities. There will also be a need to refresh playing kit soon, so reserves are up to cover this future expenditure. There was a slight dip in membership income, but a grant received meant the overall income was up and we could build the reserves for the stated purposes.
	The club accounts are in a positive state and there are no deficits (reserved or unreserved funds).

APPENDIX 1 Other optional information

CDO post

The plans put in place by the Trustees to ensure the CDO role could be 100% funded by the club were successful. The club received notice from the Adam Wilson Foundation of a grant being awarded to the club, with no conditions on use. The Trustees decided to transfer this sum to the CDO restricted fund and that has helped us use the money we expected to use on salary to instead build our reserves in anticipation of future equipment purchases. The chair of the Trustees continues to work with the CDO on objectives and measuring what is being achieved through the post.

Trustees:

We continued with a core of three Trustees meeting at a reduced frequency as the day to day operation was working without the need for monthly trustee input. It is still hoped to increase the number of trustees one day when the right candidate who will add to the existing skills and knowledge is found. The CDO attends the trustee meetings to provide another view. Like many clubs (sport and non-sport) volunteer recruitment and retention is a challenge.

Future Plans:

Season 2025-26 will see the club return to being represented at 5 of the national competition levels (2 female, 3 male) run by BasketballScotland. We are already aware there will be challenges maintaining this due to a gap in members at certain age groups that has not been helped by the lack of regional opportunities for U10, U12 and U14 that the governing body used to run. We will continue to highlight this to BasketballScotland. Trustees continue to support the aims of the coaches, CDO and membership as best as can and the goal of full pathway at both SBC and SLBA. Though SLBA is a challenge with the lack of clubs in the West that have youth girl’s programs.

The CDO has again secured a Jr NBA program from BasketballScotland and this will again be aimed at our younger sections who don’t have any regional leagues to be involved in and will hopeful keep them interested and exited in our sport, aiding retention.

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (e.g. Chair) Date

==> picture [427 x 199] intentionally omitted <==

Enter SC No. below

Enter charity name below

APPENDIX 2

SC048588

Ayr Storm Basketball Club

	Ayr Storm Basketball Club	Ayr Storm Basketball Club	Ayr Storm Basketball Club	Ayr Storm Basketball Club	Ayr Storm Basketball Club	Ayr Storm Basketball Club	Ayr Storm Basketball Club	Ayr Storm Basketball Club			SC048588
	Receipts andpayments accounts
	For the period from	Period sta		rt date		to	Period		end date
		Day	Month		Year		Day	Mon	th	Year 2025
		1	Aug		2024		31	July

Section A Statement of receipts and payments
A1 Receipts	Unrestricted funds to nearest £	Restricted funds to nearest £		Expendable endowment funds to nearest £			Permanent endowment funds to nearest £		Total funds current period to nearest £		Total funds last period to nearest £
Donations	56,490 500 6,367 1,745 501 207								56,490		61,933
Legacies									-
Grants		17,000							17,500		1,500
Receipts from fundraisingactivities									6,367		2,406
Gross tradingreceipts									1,745		3,007
Income from investments other than land and buildings									501
Rents from land & buildings									-
Gross receipts from other charitable activities									207		293
*A1 Sub total*	65,810	17,000		-			-		82,810		69,140
A2 Receipts from asset & investment sales
Proceeds from sale of fixed assets									-
Proceeds from sale of investments									-
*A2 Sub total*	-	-		-			-		-		-
*Total receipts* A3 Payments
	65,810	17,000		-			-		82,810		69,140

Expenses for fundraising activities	2,447 1,909 52,508								2,447
Gross trading payments									1,909		2,811
Investment management costs									-
Payments relating directly to charitable activities		16,570							69,078		62,287
Grants and donations									-
Governance costs:									-
Audit / independent examination									-
Preparation of annual accounts									-
Legal costs									-
Other									-
									-
**A3 Sub total **	56,864	16,570		-			-		73,434		65,098
A4 Payments relating to asset and investment movements
Purchases of fixed assets									-
Purchase of investments									-
**A4 Sub total **	-	-		-			-		-		-
*Total payments* *Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*
	56,864	16,570		-			-		73,434		65,098

	8,946	430		-			-		9,376		4,042

	-	-							-		-

	8,946	430		-			-		9,376		4,042

APPENDIX 2

Ayr Storm Basketball Club

SC048588

Section B Statement of balances	Section B Statement of balances
Categories Signed by one or two trustees on behalf of all the trustees B3 Other assets B5 Contingent liabilities B4 Liabilities B1 Cash funds B2 Investments	Details	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
	Cash and bank balances at start of year	39,822 8,946	500 430			40,322	36,280
	Surplus / (deficit) shown on receipts and payments account					9,376	4,042
						-
						-	-
	Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	48,768	930	-	-	49,698	40,322
		-	-	-	- asset belongs	-	0
				Fund to which		Market valuation to nearest £	Last year to nearest £





	Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
						Current value (if available) to nearest £	Last year to nearest £









	Details			Total Fund to which l	-	-	-
					iability relates	Amount due to nearest £	Last year to nearest £





	Details			Fund to which l	Total iability relates	-	-
						Amount due (estimate) to nearest £	Last year to nearest £



	Signature			Print Name	Total	-	-
							Date of approval

Ayr Basketball club 2024_25 FINAL_1015469_6434751B0C72460EDC1A407303F5A1EB / Statement of balances1

December 2007

APPENDIX 2

Ayr Storm Basketball Club

SC048588

Section C Notes to the Accounts


Type of activity or project supported		Individual / institution	Number of grants made £





			Total	-

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)				X
Authority under which paid				£






If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)				X
	referee+table referee+table+coachtravel CDO employee+coachtravel table official +coachtravel Nature of transaction table official		Number of trustees	£





Sonof Danny Gibbons Alan Nisbet Danny Gibbons Wife of Alan Nisbet+CDO DavidMatthewson Nature of relationship			Transaction amount (£)	Balance outstanding at period end(£)
			10
			1,067
			80
			15,505
			772





C5: table official and referee payments were at the fees set by BasketballScotland and Strathclyde League for the compettions they run. Coach travel was a payment based on club travel policy to help with costs to away games for all club coaches). Those payments as mentioned in C5 were to the individuals in those roles and not as for any role as a Trustee.

Ayr Basketball club 2024_25 FINAL_1015469_6434751B0C72460EDC1A407303F5A1EB / Notes1

December 2007

APPENDIX 2

Ayr Storm Basketball Club

SC048588

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
player membership fees and subscription payments	56,340				56,340	61,933
eScott ballons donation	150				150
					-
					-
					-
Total	56,490	-	-	-	56,490	61,933
	-	-	-	-	-	-

2 Grants

2 Grants
	Unrestricted funds to nearest £	Restricted funds to nearest £	Total current period to nearest £	Total last period to nearest £
Adam Wilson Foundation		16,500	16,500
Beatbox		500	500	1,000
NATS			-	500
Glenelly Infrastructure	500		500
			-
			-
			-
Total	500	17,000	17,500	1,500
	-	-	-	-

3 Gross receipts from other charitable activities

3 Gross receipts from other charitable activities
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Clothes To Order VAT value refunds					-	19
Hall contribution - other clubs	70				70	148
BS Course refund					-	10
B Jennings U16 fun day	137				137
Equalisation and Cuprefs					-
SM Warm uptopcontribution					-	18
Bank correctionpayin					-	98
					-
Total	207	-	-	-	207	293
	-	-	-	-	-	-

4 Payments relating directly to charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Hall hires for basketball sessions	27,092				27,092	27,315
Mach dayofficials fees(Referee and Table)	10,618				10,618	9,526
Club and Player membership fees of BasketballScotland	75				75	120
Entryfees(BasketballScotland and SLBA)	3,456				3,456	1,075
PlayingKits, trainingtops and warmuptops	2,279	956			3,235	1,574
Tickets to outings(BBL Rocks, GB, BBL Final)					-
Equipment(balls, scorepads, first aid)	3,266				3,266	2,363
Trophies	1,097				1,097	1,200
Course fees	205				205	715
Coaches expenses	2,775				2,775	1,106
Website, Sports Council, other costs	259				259	478
William Duncan fees	1,074				1,074	924
Club Development Officer(CDO)Salary		14,959			14,959	15,236
CDO Nest Pension		655			655	655
GB recognition					-
refunds	312				312
Total	52,508	16,570	-	-	69,078	62,287
	-	-	-	-	-	-

Ayr Basketball club 2024_25 FINAL_1015469_6434751B0C72460EDC1A407303F5A1EBAdditional notes (1)

December 2007

APPENDIX 2

SC048588

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts	Unrestricted fund 1 - enter name of fund below	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations	56,490				56,490	61,933
Legacies					-
Grants	500				500
Receipts from fundraisingactivities	6,367				6,367	2,406
Gross tradingreceipts	1,745				1,745	3,007
Income from investments other than land and	501				501
Rents from land & buildings					-
Gross receipts from other charitable activities	207				207	293
*Sub total* Receipts from asset & investment sales	65,810	-	-	-	65,810	67,640
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	65,810	-	-	-	65,810	67,640
					-
Expenses for fundraisingactivities	2,447				2,447
Gross tradingpayments	1,909				1,909	2,811
Investment management costs					-
Payments relatingdirectlyto charitable activities	52,508				52,508	44,676
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	56,864	-	-	-	56,864	47,487
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	56,864	-	-	-	56,864	47,487
					-
	8,946	-	-	-	8,946	20,153

					-	8,142) (

	8,946	-	-	-	8,946	12,011
					-
Nature andpurpose of funds

Ayr Basketball club 2024_25 FINAL_1015469_6434751B0C72460EDC1A407303F5A1EBAdditional notes (2)

December 2007

APPENDIX 2

SC048588

Ayr Storm Basketball Club

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts	Restricted fund 1 - enter name of fund below NATS	Restricted fund 2 - enter name of fund below Beatbox	Restricted fund 3 - enter name of fund below CDO Fund	Restricted fund 4 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds	Total restricted funds last period
Donations						-
Legacies						-
Grants		500	16,500			17,000	1,500
Receipts from fundraisingactivities						-
Gross tradingreceipts						-
Income from investments other than land and buildings						-
Rents from land & buildings						-
Gross receipts from other charitable activities						-
*Sub total* Receipts from asset & investment sales	-	500	16,500	-	-	17,000	1,500
						-
Proceeds from sale of fixed assets						-
Proceeds from sale of investments						-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-	-
	-	500	16,500	-	-	17,000	1,500
						-
Expenses for fundraising activities						-
Gross tradingpayments						-
Investment management costs						-
Payments relating directly to charitable activities	500	456	15,614			16,570	17,611
Grants and donations						-
Governance costs:						-
Audit / independent examination						-
Preparation of annual accounts						-
Legal costs						-
						-
						-
*Sub total* Payments relating to asset and investment movements	500	456	15,614	-	-	16,570	17,611
						-
Purchases of fixed assets						-
Purchase of investments						-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-	-
						-
	500	456	15,614	-	-	16,570	17,611
						-
	500) (	44	886	-	-	430	16,111) (

						-	8,142

	500) (	44	886	-	-	430	7,969) (
						-

Nature and purpose of funds

CDO Fund: Employ a club development officer

NATS: provsion of basketballs and pool kits

Beatbox: Warm-up tops and equipment for Senior squads

Ayr Basketball club 2024_25 FINAL_1015469_6434751B0C72460EDC1A407303F5A1EBAdditional notes (3)

December 2007

APPENDIX 3

==> picture [94 x 49] intentionally omitted <==

’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of Ayr Storm Basketball Club

	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2
	Charity name Ayr Storm Basketball Club
Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address:	SC048588
	Period start date					Period end date
	Day	Month	Year			Day	Month	Year
	1	August	2024	to		31	July	2025
	1-10						(remember to include the page numbers of additional sheets)

	The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
	My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the viewgiven bythe accounts.
	In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
					Date:
	Stephen J Bargh
	Chartered Accountant (ICAS) Dains Scotland
	EllersleyHouse
	30 Miller Road
	Ayr
	KA7 2AY