2025-12-31-accounts

Lasswade Athletics Club

OFFICE BEARERS’ REPORT AND UNAUDITED ACCOUNTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Lasswade Athletics Club 62 Bairds Way Bonnyrigg EH19 3NT

Scottish Charity No. SC049101 The advancement of public participation in athletics as a sport

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Lasswade Athletics Club

LEGAL AND ADMINISTRATIVE INFORMATION

OFFICE BEARERS	Keith Kong	Chair and Trustee
	Andrew McGlone	Treasurer
	Leigh Miller	Secretary
	Susan Outerson	Welfare Officer
	Cathy Dickson	Trustee
	Andy Sobik	Trustee
CHARITY NUMBER	SCO49101
PRINCIPAL ADDRESS	62 Bairds Way
	Bonnyrigg
	EH19 3NT
INDEPENDENT EXAMINER	Stewart MacKinnon
	69 Newbattle Abbey	Crescent
	Dalkeith
	EH22 3LW
BANKERS	Bank of Scotland
	Dalkeith Branch
	PO Box 1000
	BX2 1LB

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Lasswade Athletics Club

CONTENTS

	page
Office Bearers’ Report	4-6
Independent Examiners’ Report	7
Statement of Financial Activities	8
Balance Sheet	9
Notes to the Accounts	10-12

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Lasswade Athletics Club

OFFICE BEARER’S REPORT FOR THE PERIOD ENDED 31 DECEMBER 2025

The Office Bearers present their report and accounts for the period ended 31st December 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s constitution, applicable law and the requirements of the Statement of Recommended Practice, “Accounting and Reporting by Charities” issued in March 2005.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

Lasswade Athletics Club (the Club) is a Scottish Charitable Incorporated Organisation (SCIO). It was registered in its current legal form on 6[th] March 2019. The Club was previously an unincorporated association but changed its legal status to a SCIO. The assets of the unincorporated association were transferred to the SCIO on 27th March 2019 following agreement at the annual general meeting of the Club.

Appointment of Trustees

Members can elect trustees at the Club’s Annual General Meeting. All trustees must not be disqualified from being a charity trustee and not an employee of the club. Trustees are elected for a period of 1 year but are eligible for re-election. There must be a minimum of 3 and a maximum of 8 trustees.

Management

The activities, strategic development and finances of the Club are overseen by a Board of trustees and Committee members who meet periodically to consider the Club development plan, financial position, and any other material issues.

OBJECTIVES AND ACTIVITIES

Charitable Purposes

The Club is a non-profit distributing charity whose principal objectives are:

• (a) The advancement of public participation in Athletics as a sport.

• (b) To provide recreational facilities and/or organise recreational activities, available to members of the public at large, with the object of improving the conditions of life.

In furtherance of the above, the club shall:

• (i) Promote and encourage individuals towards accreditation for coaching and the role of competition officials.

• (ii) Offer all members of the community the opportunity to take part in keep-fit and athletic activities, wither for leisure or at a competitive level and where it is complementary to school and youth organisation activities and encourage family participation.

• (iii) Motivate people towards greater individual excellence and encourage a spirit of fair competition, thus the better to equip themselves to develop their personal resource of mind, body and spirit as a mature, creative and responsible member of their communities.

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Lasswade Athletics Club

ACTIVITIES

Lasswade Athletics Club, based at Dalkeith Community Campus, provides coaching and competitive opportunities in athletics for members of the community aged 8 and above. Training takes place twice a week and covers all disciplines, supporting over 100 children and adults with a structured programme of individual and team competitions throughout the year—from local meets to national championships. The club participated in

• Forth Valley League

• Central and South of Scotland League

• Scottish Athletics Indoor League

• Scottish National Athletics League

• East District Cross Country League

The club also delivers opportunities for competition by organising a 10-mile road race, which welcomes both members and guest participants. These events not only enhance competitive experience but also raise valuable funds for the club. For the younger club members, the club also organises a Club Championship event.

Lasswade’s volunteers are key to the club’s outreach. In partnership with Active Midlothian, they help deliver local school events, including the Primary Schools Cross Country Championships and the Primary and High School Athletics Championships in summer.

The volunteer coaching team has been supported by a Club Development Officer, employed by Scottish Athletics with partial funding from Lasswade AC.

ACHIEVEMENTS AND PERFORMANCE

2025 was another successful year for the club with club members gaining selection to compete at District, National and International level.

Lasswade athletes were also in record breaking form setting Scottish National Records in the Senior Women’s 3000m steeplechase and Under 17 Ladies Mile. Championship records were set in the U20s 3000m at the Scottish Schools Athletics Championships and in the 800m and 1500m for the U17 Ladies Scottish National Championships.

Other noteworthy achievements from Lasswade athletes include

• Great Britain representation at the World Athletics Championships in Tokyo.

• Under 20 Men’s champion at the Scottish Hill Running Championships, representation for Great Britain in the World Mountain and Trail Championships in Italy and member of the Silver medal winning team.

• Under 15 Boy’s Scottish Hill Running Champion

• Team Silver for Under 15 Girls and Under 20 Men at the National Cross Country Championships, with an individual gold medal in the Under 15 Girls.

• Lasswade promoted to the first division in the Central and South of Scotland Athletics League

• Nomination for the Off Track Club of the Year Award at the Scottish Athletics Annual Awards

• Participation in the cross country leagues was notable with over 30 members competing during the season.

• Lasswade athletes took 2nd place in the men’s race and 1st place in the women’s race at our own Lasswade 10 Mile Road Race.

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Lasswade Athletics Club

Club Development

Membership and athlete retention remain strong and demand for places at the club remains high. Volunteer numbers have again seen a further increase in numbers, and the club continues to encourage coaches, assistants, and general helpers to gain formal qualifications with the support of the club.

Keith Kong

Keith Kong Chair

7 July 2026

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Lasswade Athletics Club

INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF LASSWADE ATHLETICS CLUB

I report on the accounts of the charity for the period ended 31 December 2025 set out on pages 7-12.

RESPECTIVE RESPONSIBILITIES OF OFFICE BEARERS AND EXAMINER

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 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.

BASIS OF INDEPENDENT EXAMINER’S STATEMENT

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 view given by the accounts.

INDEPENDENT EXAMINER’S STATEMENT

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:

2. To keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations

3. To prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounting Regulations have not been met, or

4. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Stewart MacKinnon

Independent Examiner

(Former Principal Teacher of Mathematics, Former Acting Head of North Berwick & Musselburgh Grammar Schools)

Current Examiner of East of Scotland Football League Accounts & East of Scotland Football Association.

Stewart MacKinnon

69 Newbattle Abbey Crescent Dalkeith EH22 3LW 9 June 2026

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Lasswade Athletics Club

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 31 DECEMBER 2025

Note Income Resources from Generated Funds Donations and grants 2 Bank Interest 3 Income Resources from Charitable Activities 4 Total Incoming Resources Resources Expended Cost of generating funds: Support Costs 6 Net Incoming Resources Available Charitable Activities Athletic Events 5 Net Income / (Expenditure) for the year / Net movements in funds Fund Balances at 31 Dec 2024 Fund Balances at 31 Dec 2025	Unrestricted Funds Restricted Funds Total 2025 Total 2024 £ £ £ £ 230 400 630 78 0 244 244 362
	230 644 874 440 36,253 0 36,253 36,550
	36,483 644 37,127 36,990
	(5,730) 0 (5,730) (4,850)
	30,753 644 31,397 32,140
	(22,802) 0 (22,802) (20,272)
	7,951 644 8,595 11,868 32,735 34,484 67,219 51,931
	40,686 35,128 75,814 67,219

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Lasswade Athletics Club

Note Fixed Assets Tangible Assets 9 Current Assets Debtors: Due within one year 10 Cash At Bank and in Hand Creditors: Amounts falling due within one year 11 NET CURRENT ASSETS Total Assets less Current Liabilities Income Funds Restricted Funds 12 Unrestricted Funds	2025 2024 £ £ 0 0 0 0 75,814 67,219
	75,814 67,219 0 0
	75,847 67,219
	75,847 67,219
	35,128 34,484 40,686 32,735
	75,814 67,219

The accounts were approved by the Board on 7 July 2026

Keith Kong

Keith Kong Chair

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Lasswade Athletics Club

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

• 1.1 Basis of Preparation

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with the Statement of Recommended Practice, “Accounting and Reporting by Charities” issued in March 2005.

1.2 Incoming Resources

Income is realised when the charity becomes entitled to it.

1.3 Accumulated Funds

Restricted funds are funds subject to specific trusts, which may be declared by the donor or with their authority. Unrestricted funds are expendable at the discretion of the Office Bearers in furtherance of its objects.

The Statement of Recommended Practice requires funds raised to purchase fixed assets to be retained as a fund when the assets are purchased and to be reduced each year by an annual depreciation charge over its useful life of the assets.

2. DONATIONS, GRANTS AND LEGACIES

Grants Donations Total	Unrestricted Funds £ 0 230 230	Restricted Funds £ 0 400 400	TOTAL 2025 £ 0 630 630	TOTAL 2024 £ 0 78 78

3. INVESTMENT INCOME

Interest Receivable	Unrestricted Funds Designated Funds TOTAL 2025 TOTAL 2024 £ £ £ £ 0 244 244 362
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Lasswade Athletics Club

4. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES

Subscription/Membership Income Fundraising Income Athletic Events Other Total	Unrestricted Funds Restricted Funds TOTAL 2025 TOTAL 2024 £ £ £ £ 27,861 0 27,861 26,864 97 7,056 1,239 0 0 0 97 7,056 1,239 504 5,986 3,196
	36,253 0 36,253 36,550

5. TOTAL RESOURCES EXPENDED

6. SUPPORT COSTS

	£	£
	2025	2024
Costs of Generating Funds:
Charitable Activities:
Athletic Events	20,919	17,228
Other	1,883	3,044
TOTAL	22,802	20,272
	£	£
	2025	2024
General Costs	5,730	4,850

7. OFFICE BEARERS’

None of the Office Bearers (or any persons connected with them) received any remuneration during the year.

8. EMPLOYEES

There were no employees during the year.

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Lasswade Athletics Club

9. TANGIBLE FIXED ASSETS

There are no tangible fixed assets.

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade Debtors Accruals	2025 2024 £ £ 0 0 0 0
	0 0

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade Creditors Accruals	2025 2024 £ £ 0 0 0 0
	0 0

12. RESTRICTED FUNDS

Support Fund Development Fund Registrars of Scotland	Balance at 31 Dec 2024 Incoming Resources Resources Expended Balance at 31 Dec 2025 £ £ £ £ 3,695 400 0 4,095 30,725 244 0 30,969 64 0 0 64
	34,484 644 0 35,128

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