aiity Number: SC048977 STRATHPEFFER & DISTRICT COMMUNITY ROMNG CLUB ACCOUNTS For th• Year End•d 30th S•pt•mbor 2024
THPE FER offir5 & Professional Advisors Trustees, Report 24 Independent ExamirErs Rewt Statement of Receipts & panents ststement of Balan Notes to the Accounts
Trustees Prinapal Contact Address Independent Examiner Leggatts kcountants Ltd Accountsnt5 & Tax AJws(Ks Kempfidd Court DirvJwall IV15 9RT Registernd Ctharlty Numb•r SC048977 Contart & Social Medla ier."0sving.co.uk Facebook: fal<.cOrnIStrathpeffer Communty Rowr
Strathpeffer & Disctrict Community Rowing Club Ctsrity Nvmber.. S¢JM8977 Trustees. Report For the year ended 30 September 2024 The trustees, are pkased tt) present 1r reFQrt a1 acc(amts ftjr the charity for the year ended 30th September 2024. Oryanlsatlon The StrathFeffer and Dithct Communty Rowing aub is a kcltish Charity (reg6tered wSth OSCR 221112019) run by a Board of up to 10 Trust whth ts infcnJJ ty &Kial and FuTrJ-RaislrKJ Subgroups The Board is supported by volunteers who help in many ways trj I111 sklffs, towlng the skiff to regattas, famity fun day, 50d31 ents, fun&ratslNJ arKI runniThJ the aub's th•m regatta The aub's govemirwj cbxumert ts Its Constl whKh go the aub's activlues and a SCIO (kntbsh(h)ritable IrKorpy (kgani5atKm) regulated ty OSCR (offi of the Scottish Qority Regulator). Appolntment and Inductlon of Ttustees A rerson will not be dlgible for election or apWlntst to ttE erfjard unless Wshe i5 a Full Memt of the Organisation. Any nominated indmdual who wits to bcffne a Charity Tr must n a written apph'catk)n for Charfty Trusteeship. The appllcakn wll then te consKlered ty the Board at Board mtirvJ. The Board may, at Its discretion, refe to wjmit any or ncrfninated Indr4idual to tharity TrustShIp. Trust$ are inducted to ensure consisterKy and awareness and wovbjing OSCR GuKlan for Trustees aNJ ensurirvj the urKlwstandirwJ of Tntstts dutEs and restxJnslknlits. ObJeLts of the Charftyi prindpal actlvitles of the Charlty The organiSat)n is estsblt5hed for tharitsble purkx6es onty, and in partKukr, Its prindpal objeLfjve ts to adVar public paitipatKM in the SF¥)rt of coastsl r(Mir¥J. The area whrch the organisation shall 0rate (in thls const1tutl referred to as the'Area of Benefft) shall be The Highla5 and the surrounding areas. The organisatN)n shall prmte (but not pron exd) Its tIVIt5 arKI de[pry OFatk)n$ to people wrthin the 'Area cl Benefiv, defined as 'any(K. These people will tr* the organtsaknn's benefiCIar$.
Strathpeffer & Disctrict Communlty Rowlng Club Trustees. Report (CDnV) For the year ended 30 September 2024 A¢t9 (hrity Numter.. SC048977 As ts main raison detre, SDCRC continue5 to be an alpindth dub that ernges regular partlcipatlon from its Members. Youth Members and AssrKlate MemLv5 arnl th)se who w&h to ty coasts1 mwing. The Club alms to ilUde Feople of all agesi genders aknlities aThl hokls "Ccffie and Try. 5e5s1ons from Its base at Storehouse of Foulis on Cmmarty Flrth . I11 as at teast wkly 5c¥Yal rowing sessknns there ts a fccus on CcMFettti team rowiThJ durirvj the regatta Sea frn May . O(toter. JaI events a hekl bt-annually Sn Strathtffer. Strathreffer & Dtstrkt Cc¥nmunlty RowfNJ aub haj a Ixw seventh year wFth numerous achlevements and activitles. The volunteer P<Jard of Tlltst manw the dub, lvhile dedicat ¥Dlurteers hlghualty Sklffs, irKludI adding a Ness Yoal to the fleet. Membership increas&1 try 2P% in temts d numivs and Incr. On the compekn frML the rnwtng team had a esSfUl year, wlnnlrwJ thdr own regatta and Ferfom)Ing well in various ComtnS at Goly, Ulkirxl arKI Cromarty. The 60,5 womens. team noraY excelled due to C£[$tent traInIj Swing 2023. Additbnalty, dub member5 tributted sKJnllkanty to the North & West Team durlng the annual Lc Tummel Sprints, th03h 6t was the Ntyth East RoJh)n that won the shield this year. The Club also maintalrtd their trad of the New Yearfs Day rv•Y, With OFen rows continuing through out the year. SceSsful fvndraising events were held at IriStmaS (dixo/ceilKlh), a Quiz Nht in April and wr own Regatta in June. Future Plans The Club has committed to bullding a fvrther b a Wemyss Skiff, beiThJ a 'picnK class" rowing koat for two rower5. A new rowing dub Is belrg estsbNshed In AtrEss aThl have started to bulhy a sklff. Meantime, the members are Invited toioin our dub for rthy1j Ppere arKI training. Members of Invergordon Sailirrfj Club, who accommcldate our Nes5 Yoal, also n)w viith aub, athliThJ a mutual exchange of Interest as well as useful numLws to our membershlp ar creVS. Greater memter5hip continues to be develoFed with Invergor(kn Academy. The Skrff Wodds comFetthn will be hekl In Stranw in Juty 2025. Team tFainSro events are already undeThvay with an expectauon of a gcrrtl Ie1 of partktwth at this large ale eIt. The Board ensures that the unrestrKted reser¥v are wfficknt to CO ed annual costs (such as Insuran} atKI the desBJnatsJ reserves th to fvThJlThJ received for aub exFendrture,
Strathpeffer & Dlsrtrict commun Rowkng aub Ctsrty Number.. SC048377 Trustees. Report (conr) For the year ended 30 Septents 2024 Hnances The Qub the year in a heakny finaKial 1 SelveS ensure the aub on m any unforeen eApeThYlture. The all) end&Y the year lhith a suWL6 c( £2.178 (2023 thfiit- £4,230) whth dnated The &)ard ensures t the unr&rKtsI resenRs are yfftient to cthEr fixed amual costs (S as insuran) and the desh)nl res&5 rele to fundlrs re(4*d for aub exFEK15turE. Publlc Benofit The trustees confimi that tfv regard to the publr terEfft guKlano exeroslNJ any PK)wets or dth to whld) the gUkIn was relerfanL Approval This report Y5 by the Bcard rf Trwttts on and sne1 on its behalf
Sknthpeffer & Dlstritt Communlty RowiThJ Club Independent Examiner's report to the Trnstees of StrathpaTrr & Dlstrict Community Rowing aub I reFort to the fir42[31 #atements of charity for year ended 30 September 2024, wlich are set ojt on pages 6 to 8. Respectfve responsibilltles (rf Trustees and Examlner The charlty's triistees are resForsible for the preparation of the OUnts in accordan with the terms of the Chartties and Trustees Investmert (Scotland) Att 2C(15 ('the 2005 Act.) and the Charities Accounts (Scotland) Regulations 2Cx)6 (as amended) (*ie 2006 Regulations). The chariWs trustees conskler that the aLKlrt requirement of Regulation 10(I)(d) of the 2006 Regulatsons does not ap[y. It is my responsibilty to examlne the accounts as required urKler SeCtn (44)(1)O of the 2(X)5 Act and to slate whether particular matters have come to my attention. Basls of Independent Examinee$ Ststemert My examination is carried out In accordance with Regulation 11 of the 2(I)6 Regulations. An exarnlnatlon ildeS a review of the accounting records kept by the thaiity and a comparison of the accounts presented with th)se records. It also indude5 consideration Df any unusual items or disdosures in the &counts and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not pyovide all the eviden that would be required an audlt ano, cowuently, I do rH)t express an aud opinion on the Mew given by the accounts. Independent ExamlnÉrfs Ststement In the course of my examinatlon no matter has come to my attention:. l. Which gives me a9)nable cause to beltve thaL in any material respe¢ the requirements:. to keep accounting records in actordance with section 44(1)(a) of tIE 2005 Att and Regulation 4 of the 26 Regulations, and to prepare accounts whlch accord with the accDunting records and comply Regulation 9 of the 21306 Regulations have not been met, or 2. to which, in my opinion, attenuon should be drawn in order to enable a proper understsndlng of the accounts to be aChed. Leggatts Accountants Ltd knountsnts & Tax Advisors Kempfield Court Dingwall IV15 9RT Date: IL
Strathpeffer & Dlstrlrt Community Rowing aub Chaiity Number.. W77 ststement of Recdpts and Payments For the year ended 30th September 2024 Total Unrestrlcted Restrlcted Funds Funds Funds 2024 Totsl Funds 2023 Receipts Membershlps Donatlons Grants Fundraislng Sales of Club Wear 2,860 700 1,711 1,670 877 2,300 700 1,711 2,382 1,283 321 1,670 877 Total Recelpts 6,107 1,711 7,818 6,286 PaYThnts Actlvities Independent Examlnation Fee 5,310 330 5,310 330 10,201 315 Total resou expend 10,516 Surplusl{Deficit) for year 467 1,711 2,178 (4,230)
Strathpeffer & District Cornmunlty Rowing aub OBrty Nurnter.. SCLX8977 Statement of Balances as at 30th September 2024 3010912024 30ID912023 Cash Funds Cash & Bank Balances as at beginning of the year Surplus/(deficit) for the year Totsl Cash Funds 3,582 2,178 5,760 7,812 4,230 3,582 S(iffs & Equlpment BcKJk ValL Trail5 Net Book Value Officelstore Net Book Value Too15 & Other Equlprnent Net Bock Value Stocks of Club Wear 4,393 426 4,363 719 377 loo 6,403 5,102 Liabllities Provision for AccoLmts Warati)n 330 33D 324 324 Approval This report was approved by the &)ard of Trustees on and signed on its behalf
Strathr & Distrlct Communlty Rowlng Club arity Numtr. SC(A8977 Notes to the Financial Ststements for the year ended 30th September 2024 l. Accounting Poll(ies a. Basis of Preparation The financlal statements are prepared urKler tre receipts and payments basis. b. Asset Capitalisation Items of equipment costing in excess of £IIKI for premanent use by the charfty are capitalised in the balance sheet and depreciation is applied at a straight line rate of 20% on cost for showing tr net book value in the statement of balan. 2. Payments and Q)mmittee Members No remuneration payments have been made to committee members for uNlertaknng their duties. Reimbursement of expenses made on behalf of the organisation have been made on presentation of suitsbFe recelpt documentation. 3. Actlvities Year Ending 3010912024 Year Endlng 3010912023 Sklff Bulld/Maintenance Costs Capitsl Expenditure Equipment Costs Rent Paid Electriaty & Heating Oil Insuran Memberships Volunteer & Travel Costs Regatta, Events & Launch Expenses Club Wear Costs Miscdlaneous Costs 5,186 628 1,2 120 988 240 45 774 357 57 1,203 240 461 27 65 Totsl 5,310 10,201