aiity Number: SC048977
STRATHPEFFER & DISTRICT
COMMUNITY ROMNG CLUB
ACCOUNTS
For th• Year End•d 30th S•pt•mbor 2024

THPE
FER
offi￿r5 & Professional Advisors
Trustees, Report
24
Independent ExamirErs Rewt
Statement of Receipts & pa￿nents
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: fa￿l￿<￿.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 a￿1 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 infc*n*JJ ty &Kial and FuTrJ-RaislrKJ
Subgroups
The Board is supported by volunteers who help in many ways ￿￿￿tr￿j I￿1￿11￿ sklffs, towlng the skiff to
regattas, famity fun day, 50d31 e￿nts, 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 apWlnts￿t to ttE erfjard unless Wshe i5 a Full Memt
of the Organisation.
Any nominated indmdual who wits to b￿cffne a Charity Tr￿ must *n a written apph'catk)n for
Charfty Trusteeship.
The appllcakn wll then te consKlered ty the Board at Board m*tirvJ. The Board may, at
Its discretion, ref￿e to wjmit any or ncrfninated Indr4idual to tharity Trust￿ShIp.
Trust￿$ are inducted to ensure consisterKy and awareness and wovbjing OSCR GuKlan
for Trustees aNJ ensurirvj the urKlwstandirwJ of Tntstts dutEs and restxJnslknlit*s.
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 0￿rate (in thls const1tutl￿ referred to as the'Area of Benefft)
shall be The Highla￿5 and the surrounding areas.
The organisatN)n shall prmte (but not pron￿ exd￿) Its ￿tIVIt￿5 arKI de[p￿ry OF￿atk)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¢￿￿t￿9
(hrity Numter.. SC048977
As ts main raison detre, SDCRC continue5 to be an alpindth dub that e￿￿rnges regular partlcipatlon
from its Members. Youth Members and AssrKlate MemLv5 arnl th)se who w&h to ty coasts1 mwing.
The Club alms to i￿lUde Feople of all agesi genders aknlities aThl hokls "Ccffie and Try. 5e5s1ons from
Its base at Storehouse of Foulis on Cmmarty Flrth . ￿ I￿11 as at teast w￿￿kly 5c¥Yal rowing sessknns
there ts a fccus on CcMFettti￿ team rowiThJ durirvj the regatta Sea￿ fr￿n May . O(toter. ￿JaI events
a￿ hekl bt-annually Sn Stratht*ffer.
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
hlgh*ualty 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 Com￿t￿nS at Goly, Ulkir*xl arKI Cromarty. The 60,5 womens. team nora￿Y excelled
due to C£￿[$tent traInI￿j Swing 2023.
Additbnalty, dub member5 ￿￿tributted sKJnllkanty to the North & West Team durlng the annual Lc
Tummel Sprints, th0￿3h 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.
S￿ceSsful fvndraising events were held at I￿riStmaS (dixo/ceilKlh), a Quiz N￿ht 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 rthy1￿j P￿per*￿￿e 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￿ cre*VS. 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 I￿e1 of partktwth at this large ￿ale e￿It.
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
unfore*en eApeThYlture.
The all) end&Y the year lhith a suWL6 c( £2.178 (2023 thfiit- £4,230) whth d*nated
The &)ard ensures ￿t the unr&rKtsI resenRs are yfftient to cthEr fixed amual costs (S￿ as
insuran￿) and the desh)n￿l res&￿5 rel*e 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 Y￿5 by the Bcard rf Trwttts on
and s￿ne1 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 SeCt￿n (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 i￿l￿deS 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 2￿6 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
PaYTh￿nts
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
Trail￿5 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

Strath￿r & Distrlct Communlty Rowlng Club
arity Numt*r. 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