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2025-08-31-accounts

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
01		 09 2024 To
31		 08 2025

Office of the Scottish Charity Regulator

Reference and administration details

Charity name Beacon Gymnastics Club Other names charity is known by Registered charity number SC048674 Charity’s principal address 2 Granville Place Aberdeen

Postcode AB10 6NZ

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

Trustee name
Office (if any)
Dates acted if
not for whole year
Name of person
(or body) entitled to
appoint trustee (if any)		 Trustee name
Office (if any)
Dates acted if
not for whole year
Name of person
(or body) entitled to
appoint trustee (if any)		 Trustee name
Office (if any)
Dates acted if
not for whole year
Name of person
(or body) entitled to
appoint trustee (if any)		 Trustee name
Office (if any)
Dates acted if
not for whole year
Name of person
(or body) entitled to
appoint trustee (if any)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Jon Dale Treasurer From 31.08.2025
Yvonne Wallace
Sarah Black

1

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 Dates acted if not for whole year
William Small To 31.08.2025
Natalie Small To 31.08.2025
Fiona Coull To 31.08.2025

Structure, governance and management

Type of governing document
Trustee recruitment and appointment		 SCIO status, governed by a Constitution
The strategic and operational management of the Club is carried out by
the Board of Trustees and management committee respectively. The Club
is supported by a team of coaches and volunteer parents.

Objectives and activities

Objectives and activities
Charitable purposes
Summary of the main activities
in relation to these objects		 The advancement of public participation in the sport of gymnastics in the
North East of Scotland by
•
Making available to the public opportunities to participate in the
sport at all levels;
•
Making available coaching and supervision at all levels; and
•
Working in partnership with other bodies to achieve similar
charitable purposes.
•
To offer coaching and competitive opportunities in gymnastics;
•
To promote the Club within the local community and the wider
gymnastics community;
•
To ensure a duty of care to all members of the Club;
•
To provide all its services in a way that is fair to all;
•
To ensure that all present and future members receive fair and
equal treatment.

2

APPENDIX 1

Achievements and performance

Summary of the main achievements of
the charity during the financial period		 The Club’s participation in competitions continues to develop.
The Club continued to make great advancements in Team Gym activities,
with qualification to the National Mezzo Cup Team Gym competition in
Crewe in November 2024 for a number of the Club team categories. The
Club also participated in regional competitions at Motherwell,
Cumbernauld and at the Saltire Gymnastics competition in East Lothian
and had strong presence at the Scottish National Team Gym
championship in June 2025.
The 2-piece squads also competed in Cumbernauld, the Winter Festival,
the North District Floor and Vault competition, the Garioch Glitterball and
the Central Gymnastics competition, demonstrating some great new skills.
Investment in the coaching squad continues, with a number of individuals
advancing through British Gymnastic Levels, helping further develop our
gymnasts throughout the squad. In addition, external grant funding helped
the Club purchase a new trampette and further donations enabled the
Club to welcome two Scottish Gymnastics squad members to the Club for
dedicated training days.

Financial review

Brief statement of the charity’s policy
on reserves
Details of any deficit
Donated facilities and services (if any)		 The Trustees aim to maintain financial reserves to cover the anticipated
running costs for a period of at least three months to meet commitments
and to cover any unexpected expenditure.
Not applicable.
The Committee members and Trustees volunteer their time and services
for no charge.

3

APPENDIX 1

Other optional information

Beacon Gymnastics Club SCIO is based at the Beacon Centre in Aberdeen. The Club is affiliated to Scottish Gymnastics and provides coaching in women's Artistic and TeamGym gymnastics from age 5 upwards. Weekly recreational and squad gymnastics are delivered by qualified coaches. Links with local Sport Aberdeen-led Kindergym and Gym Joey classes ensure the Club supports the pathway from pre-school gymnastics. Beacon Gymnastics Club continues to promote gymnastics within the local community ensuring a duty of care and inclusion to all members. Funds will be used to continue the operation of the Club, purchase new equipment, in addition to supporting the development of the coaches. All coaches are members of Scottish Gymnastics, have attended safeguarding training and are PVG checked in accordance with the Scottish Gymnastics policy.

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
Jon Dale
Treasurer
25/05/2026

4

Enter SC No. below

APPENDIX 2

Enter charity name below

Beacon Gymnastics Club

SC048674

Beacon Gymnastics Club Beacon Gymnastics Club Beacon Gymnastics Club Beacon Gymnastics Club Beacon Gymnastics Club Beacon Gymnastics Club Beacon Gymnastics Club Beacon Gymnastics Club SC048674
Receipts andpayments accounts
For the period
from		 Period start date Period end date
Day Month Year to Day Mon th Year
01 September 2024 31 August 2025
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 -
-
-
2,517
43,589
5
-
-
46,111		 1,500 - - 1,500 -
Legacies - - - - -
Grants 1,250 - - 1,250 -
Receipts from fundraisingactivities - - - 2,517 8,090
Gross tradingreceipts - - - 43,589 39,555
Income from investments other than
land and buildings		 - - - 5 21
Rents from land & buildings - - - - -
Gross receipts from other charitable
activities		 - - - - -
2,750 - -
A1 Sub total - 48,861 47,666
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets -
-
-		 - - - - -
Proceeds from sale of investments -
-		 - -
-		 - -
A2 Sub total - - -
Total receipts
A3 Payments
46,111 2,750 - - 48,861 47,666
Expenses for fundraising activities 18
41,181
-

-
-
-
-
-
-		 - - - 18 2,283
Gross trading payments 1,500 - - 42,681 37,969
Investment management costs - - - - -
Payments relating directly to charitable
activities		 - - - - -
Grants and donations - - - - -
Governance costs: - - -
Audit / independent examination - - - - -
Preparation of annual accounts - - - - -
Legal costs - - - - -
Other - - - - -
**A3 Sub total ** 41,199 1,500 - - 42,699 40,251
A4 Payments relating to asset and
investment movements
Purchases of fixed assets 1,657
-		 1,250 - - 2,907 6,000
Purchase of investments - - - - -
**A4 Sub total ** 1,657 1,250 - - 2,907 6,000
Total payments
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
42,856 2,750 - - 45,606 46,251
3,255 - - - 3,255 1,415
- - - - -
-
3,255 - - - 3,255 1,415
APPENDIX 2
Beacon Gymnastics Club		 APPENDIX 2
Beacon Gymnastics Club		 SC048674
Section B Statement of balances
Categories
Signed by one or two trustees
on behalf of all the trustees
B1 Cash funds
B2 Investments
B3 Other assets
B5 Contingent liabilities
B4 Liabilities		 Details Unrestricted
funds
to nearest £
7,335
3,255		 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 - - 7,335 5,920
Surplus / (deficit) shown on receipts and
payments account		 - - 3,255 1,415
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details		 10,590 - - - 10,590 7,335
-
-
-
Fund to which
-
asset belongs
-
-
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 £
Gym equipment - trampette Unres tricted 1,250 1,250 -
Gym equipment - tumble track Unres tricted 6,000 4,800 6,000
Details Total
Fund to which l		 7,250 6,050 6,000
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
Jon D ale 21 May2026

R & P blank template 2026 / Statement of balances

2

December 2007

APPENDIX 2

Beacon Gymnastics Club

SC048674

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Unrestricted funds for all general use in any manner deemed fit by the Committee for the advancement of the Club's objectives. Restricted funds are in respect of funding provided with specific purpose, for which certain conditions will be attached. Expenditure with restricted funds may only occur if meeting the criteria set out by the funding party.

Type of activity or project supported
Grant towardspurchase of trampette equipment		 Type of activity or project supported
Grant towardspurchase of trampette equipment		 Individual /
institution
ABZ Propeller
Fund		 Number of grants
made
£		 Number of grants
made
£
1 1,250
Total 1,250
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 £
not applicable
If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)		 this box X
None
Nature of transaction		 Number of
trustees		 £
not applicable
Nature of relationship

None		 Transaction
amount (£)		 Balance
outstanding at
period end (£)
Previously submitted accounts incorrectly included the brought forward cash balance as part of the reported
surplus for the year. Current prior period comparatives have now been restated to show a revised surplus for
the year to 31 August 2024 of £1,415, with the corresponding correction made to the opening cash balance of
the year of £5,920.

C2 Grants

C3a Trustee remuneration

C3b Trustee remuneration - details

C4a Trustee expenses

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

C6 Other information

R & P blank template 2026 / Notes

3

December 2007

APPENDIX 2

Beacon Gymnastics Club

SC048674

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 £
Aberdeen Hammermen 1,500 1,500 -
-
-
-
Total
2 Grants		 - 1,500 - - 1,500 -
-
Unrestricted
funds
to nearest £		 -
Restricted funds
to nearest £		 - - -
Total current
period
to nearest £		 -
Total last period
to nearest £
ABZ Propeller Fund 1,250 1,250 -
-
-
-
Total
3 Gross receipts from other charitable activities		 - 1,250 1,250 -
-
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 £
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £		 Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
-









-
-
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -

R & P blank template 2026Additional notes (1)

December 2007

APPENDIX 2

SC048674

Additional analysis (2)

Additional analysis (2)
Receipts
5 Breakdown of unrestricted funds		 Unrestricted
fund 1 - enter
name of fund
below
General
Unrestricted		 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 - - -
Legacies - - -
Grants - - -
Receipts from fundraisingactivities 2,517 2,517 8,090
Gross tradingreceipts 43,589 43,589 39,555
Income from investments other than land and buildings 5 5 21
Rents from land & buildings - - -
Gross receipts from other charitable activities - - -
Sub total
Receipts from asset & investment sales		 46,111 - - - 46,111 47,666
-
Proceeds from sale of fixed assets - - -
Proceeds from sale of investments - - -
Sub total
Total receipts
Payments		 - - - - - -
46,111 - - - 46,111 47,666
-
Expenses for fundraisingactivities 18 18 2,283
Gross tradingpayments 41,181 41,181 37,969
Investment management costs - - -
Payments relatingdirectlyto charitable activities - - -
Grants and donations - - -
Governance costs: - - -
Audit / independent examination - - -
Preparation of annual accounts - - -
Legal costs - - -
-
-
Sub total
Payments relating to asset and investment
movements		 41,199 - - - 41,199 40,251
-
Purchases of fixed assets 1,657 1,657 6,000
Purchase of investments - - -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 1,657 - - - 1,657 6,000
-
42,856 - - - 42,856 46,251
-
3,255 - - - 3,255 1,415
-
3,255 - - - 3,255 1,415
-

Nature and purpose of funds

Unrestricted funds for all general use in any manner deemed fit by the Committee for the advancement of the Club's objectives.

R & P blank template 2026Additional notes (2)

December 2007

APPENDIX 2

Beacon Gymnastics Club

SC048674

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts Restricted fund
1 - enter name of
fund below
General
Restricted		 Restricted fund
2 - enter name of
fund below		 Restricted fund
3 - enter name of
fund below		 Restricted fund
4 - enter name of
fund below		 Total restricted
funds		 Total restricted
funds last
period
Donations 1,500 1,500 -
Legacies - - -
Grants 1,250 1,250 -
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		 2,750 - - - 2,750 -
-
Proceeds from sale of fixed assets - - -
Proceeds from sale of investments - - -
Sub total
Total receipts
Payments		 - - - - - -
2,750 - - - 2,750 -
-
Expenses for fundraising activities - - -
Gross tradingpayments 1,500 1,500 -
Investment management costs - - -
Payments relating directly to charitable activities - - -
Grants and donations - - -
Governance costs: - -
Audit / independent examination - - -
Preparation of annual accounts - - -
Legal costs - - -
- -
- -
Sub total
Payments relating to asset and investment
movements		 1,500 - - - 1,500 -
-
Purchases of fixed assets 1,250 1,250 -
Purchase of investments - - -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 1,250 - - - 1,250 -
-
2,750 - - - 2,750 -
-
- - - - - -
-
- - - - - -
-
Nature andpurpose of funds
Restricted funds are in respect of funding provided with specific purpose, fo
meeting the criteria set out by the funding party.		 r which certain cond itions will be attach ed. Expenditure wit h restricted funds may only occur if

R & P blank template 2026Additional notes (3)

December 2007

APPENDIX 3

OSC r

Office of the Scottish Charity Regulator

’ Independent examiner s report on the accounts V2

Report to the trustees/members of Beacon Gymnastics Club

Independent examiner’s report on the accounts V2 Independent examiner’s report on the accounts V2
Beacon Gymnastics 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:		 SC048674
Period start date
Period end date
Day
Month
Year
Day		 Month
Year
01
September
2024
to
31		 August
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. 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 Charities
Accounts (Scotland) Regulations 2006. 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 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:
26/05/2026
Sarah Irvine
MA(Hons) Accounting and Legal Studies
C/O ACVO
38 Castle Street
Aberdeen
AB11 5YU

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3

Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose