## **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**