SPECIAL OLYMPICS GRAMPIAN AREA ISOGAI SCIO ANNUAL REPORT ST FOR THE YEAR ENDED 31 DECEMBER 2024
Special Olympics Grampian Area Annual Report I" January 2024- 31" December 2024 CONTENTS ADMINISTRATION TRUSTEES, REPORT 5NDEPENDENT EXAMINER'S RÉPORT STATEMENT OF FINANCIAL ACTIVITIES Charity No. SC049186
Special Olympics Grampizn Area Annual Report I'january 2024- 31" December 2024 ADMINISTRATION Trustees Secretary Address 8 Beechgrove Avenue, Aberdeen. AB155EJ. Bank CAF Bank Limited, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 41Q. Independent Examiner Charity No. SC049186
Special Olympics Grampian Area Annual Report I'january 2024- 31" December2024 TRUSTEES REPORT Ob ectives and activities Special Olympics Grampian Are3 ISOGAI provides ye3r-Tound sports training for people in Abgrdeen and Aberdeenshire who have a learning disability and who, because of their disability, would ordinarily have no opwrtunlty to pèrtlcipate In sport. It also facilitates participation by Its aihletes In sportlng competitions organised by Special Olympics Great Britain ISOGBI and its affiliated organisations. We see a transforming effect on those involved as they experience inclusion in a supportive community. Our athletes benefit from social and personal developmenl as they form a strong team spirit in regular tr3ininE and periodic competition. They acquire new life skills and social skills and reap the benefits of discipline and personal organisation. This assists them to fulfil their potential, both sporting and personal. Achievements and Performance SOGA had groups active in Alpine skiin& equestrian arnd table tennis, with 22 registered athletes and 17 registered volunteers Iqualified coaches and parent volunteers) at the end of 2024. The three spons groups were active throughout the year: equestrian training took place at Ridlng for the Disabled centres and riding schools,. table tennis trainir¢E took place at Aberdeen Sports Village,. and ski training continued on a weekly basi5 at Adventure Aberdeen Sriow5POrt5 Centre. Our equestrsan athletestfy)k part in an SOGB Regional competition in April 2025 and In an SOGB virtual dressage competitior¢. Our table tennis athletes participated in the SOGB National Championships in April 2024. Our Alpine ski 2thletes took part in the SOGB Winter Games. held in FolEaria, Italy in February 2024, and in an SOGB Regional ski cornpetition in Rossendale in June 2024. 2 of our coaches and 3 of our parent volunteers were members of SOGB'5 GaFnes Organising Committee for the successful National Winter Games In Folgaria, Italy. A short BBC documentary entitled "Five Days in Folgaria,, showcasing the event, was released on the BBC i-player. 2 of our athletes were selected to represent team GB in the Special Olympics World Games in 2025. and 2 of our coaches and one parent volunteer seSected to be part of the team GB delegation. A donation in memory of the grandfather of one of our athletes, was used to provide a Summer visit to the Portlethen Farm Stop,. and donation from Tivoli Theatre en3bled 3 group of our 3thte$ accompanied by volunteers to attend the Christmas pantomime. Both of these 50¢ial activities provided an excellent team-building experiente foi our athletes across the sporr groups. Financial Review Receipts for the year were £20,774. Expenditures were £31,690, the largest Item belng the costs for the 2024 National Winter Games for which prioryear incorne had been set aside. A grant wa5 received from the Scottish Government's Mental Health fund for the purposes of special needs training for our volunteers. The club were delighted to receive a commitment from the Andrew Salvesen Family Trust to provide funding towards the club's activities over the 4 years from 2025-2028. Charlty No. SC049186
Spetial Olympics Grampian Area Annual Report I'january 2024- 31" December 2024 Governance SOGA is aff iliated to Special Olympics Great Britain ISOGBI, the governing body for the special Olympics organisation in Great Britain, with whom its athletes and volunteers are registered annually. Its volunteer5 are vetted for up-to-date PVG registration, and coaches for valid qualifications. The organisation is a single-tier SCIO, overseen by a steering group of trustees consisting of parent volunteers, head coaches of its sports groups and one of our athletes who provides an athlete voice and who is also a member of 50GB's National Athlete Leadership Team. Risk Mana ement SOGA adheres to the written policies and procedures of Special Olympics Great Britain, in particular those for the safeguarding and protection of its athletes which are systematically followed in all training and competition activities. SOGB procedures also cover athlete and volunteer codes of conduct, health and safety and risk assessment procedures, and data protection. The charity's legal structure as a SCIO is a key element in managing the financial risks of the charity in its activities. CAF Bank provides a secure online banking service with dual authorisation to facilitate its financial operations. The charity depend5 on fundraising from external sources and contributions from participants to fund its activities, with the goal of ensuring that financial circum5tantes are not a barrier to participation by athletes. Plan for future eriods The club's activities will be focused on supporting iys athletes in training and competition pathways over the next 4 years with the objective of participation in the Special Olympics GB National Summer Games in 2027 and the next Special Olympics GB Winter Games in 2028. Pa olic for trustee directors and staff No payments are made to the trustees or to connerted persons, other than the reimbursement of out-of-pocket expenses. The company does not offer any benefits to members that are not available to the public. Staff The company has no employees. Statement of trustee director's res onsibilities The trustees are responsible for preparing the trustees, report and the financial statements in accordance with applicable Saw and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice) which give a true and fair view of the state of affairs of the charity, including the income and expenditure. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently,. observe the methods and principles in the applicable Charities SORP,. make judgments and accounting estimates that are reasonable and prudent,. State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements,. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. Charity No. SC049186
Special Olympics Grampian Area Annual Report I" january 2024- 31" December 2024 The trustees are responsible for keeping adequate accounting records that are Sufficient to show and explain the charity's tran5artions and disclose with reasonable accuracy at any time the finarncial position of the charity and enable them to ensure that the financial statement5 comply with the Charities and Trustee Investment Iscotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 la5 amended). They are also responsible for safeguarding the assets of the charity and hen for taking reasonable Steps for the prevention and delection of fraud and other irregularities. Disdosure of information to the inde endent examiner Each of the trustee director5 confirms that there is no information of which they are aware which is relevant to the independent examination but of which the Independent examiner is unaware. The trustees, report was approved by the board. Charlty No. SC049186
oscr Special Olympics Grampian Area SCIO Receipts and payments accounts SC049186 Forthe wriod rrom to oi oi 2D24 Section A Statement of receipts and payments UnrBStricle R88tricted funds Expendable Indowmènt funds Permanent endowmeiit fund$ Total iunds current period Total Iut)d$ last nod IrNWt to n•aro#E lo nur••i£ A1 Re¢eTpts DOnaon$ 33 433 1,000 L8cleS G<8nis 5,QOO 12? Rep1S from fuDdraLsing a¢iivilRs Gross trading rlpt$ InCOff from Investments other Ih8n Rents trom l$nd & buildings Gross rep1S from other diarrtable aGtlIdeS 420 19,921 20.341 17,719 total B53 19,921 20.774 A2 RecelptA from a9S01 & Invèstment salos Proceeds from ¥¥le of fixed a55913 Procds from Sae of invesimenis Totalreceipts 853 19.921 ,774 23,842 A3 Paympnts Expèns$s forlundrai%ing 8¢ti¥ilEs Gro¥s Iradiny payrneni$ Invssltnent managemtrnl costs P¥yments relating dirediy lo¢harilab 1,038 Granis and don8liDTrS Govemsnce cogt$ Audit l Irndant examin8lK>n Preparation of annual accounts Legal (J)sts (Xher 30,652 31,690 A3 Sub tot•1 1,038 30,652 31,690 A4 Paymènts r•latlng to and Investm•nt movoments Puichases of fixed a$8els Purch£se ol Inve$imenls A4 Sub tot81 fotsipaymènts 1,038 30,652 31,690 48,409 {IBS) ItO.73fl 10,916 124,567 AS TranÈfvrs to I (from) funds Surplus /ldellcit) loryear 185 10,731 10,918 24,567
APPENDIX 2 Special Olympics Grampian Area SCIO Section C Notes to the Accounts SC049186 C1 Nature and purpose of lunds (may b8 Stated on 8n81y&s of ftjnds wtsrksh881s) UnrÈsiricted funds are avai18ble for general purposes In 8Ctordance Wlh the charity's pUOses. The $kiing fur eSt$ lo develop the skiing progrÉtmmÈ,pay for ski slDpe hire and lund ski Iraining camp5 and p8rticipalion and travel lo competitions arnl 15 3 $tr& fund The EouèsirianlSwimminglTable Tenn15 funds exist 10 funol travel lo anLI participalion in compeiilions, all trese funds a ieslricted. Typo tsf actlvity or proj¢ct supported Numb•rof grant& ¢2 Grants Institution Totsl C3a Trustee remuneratlo If no remvneraiion was paid during IhÈ pèrioa lo any eharty Iruslee or person connecled lo a Iwslee Cf055 this lolherwi%È complets section 3bl Authority under whlch paid ¢3b Trustee remuneration . detalls C4a Trustee expens•¥ If no ewenses wert paid to any charity Irusle8 during the periLKI Ihen cr055 this lolherwise complele seclKJn 4bl Nufflberor trn$tq8s C4b Trustee exp8nses- (letails B414nco outstsnthng4t Natu¥e ol rolationsh5 an)trunt IÉ) CS Transactions with trustee8 and connected persons Nature of t¥an5aCtion Reimbur5emenl of expenses paid on behalf ol club Trustee 1,338 C6 Other Inforniatlon OSCR suthl¥0n 2024 1 Noie$ DMbr2007
APPENCHX2 Special Olymplcs Gramplan Area SCIO SC049186 Additional analy$ls111 * DonAtIOn Exn trIBlndlunts nntPowm&nt T¢lal¢unYTht wÉ JMMIE 43J Cwpany drtsiion¥ TtIuOnP1lo 4JJ Trat 2 Gr4nts ACVO Ltd Tlt ¥ GYos• 1PlI ¢therer¥blo fLctfvlU•o B•11bid1un M1ère5t Tripsorftrainty pay1$ 420 473 17.246 19.921 Tol•l 2D,¥i 11,71$ lund• nMr•iir EouèSlr•ncowblion co4 SkEing Iraifxngand tOmpelilim¢xXts T4bh71énniswrwrtion costs 478 28.394 47 28.394 48,121 1.483 60 6D 740 75 DiSt105ur8 coBI$ 740 75 70 Tot41 JQ.fjS Ji.
APPENDIX2 SC049186 Additional analysts121 S 8h)akdown 01unrn91¢tsd olknd unryknrl¢d tunds Rtt•iPts tXiTraliC 433 433 Grts R8caiftsfvom ru131tiIlÈS GroJsli#ding recOS ¢¢ifvom lamaid lIlity ReDlsfrthx l•bY & Gffjssffjttsith5knthrchafl3bi¢ acliyilx75 Sub totsA 123 420 853 420 47J 5 frcrn4•sotk inYutinentMI•s Proc4ods IrcthsÈl?i¥fixaas PfUCFOdst sAl&Qfin51rno Sub toljl Ttsi•lrncelpi8 85J 653 EApbnsésforlvndr4iSiW atlryilips GIOs$tradingyrtnts PaynIS1•1tIrng4irettly1O iwliS Gr15 alln& 1.038 1.239 AudrtlifKp?TrdEnl oxamiApbp prop81 Éu8l acctsl$ 01 Subioi•l i.oJs to and InvMIrn JflLYÈd a8 1.238 Il•tr¢¢elpts/(paymrtgJ lie41 11651 18131 Trwslqr4 101(froMI lund Stsiws/(d¢fi¢itJ lOrr NJbJr• and •offvnds 5ofthd6 ous8dlDr¢ 505 Nti#110dtolh 011h? r1&7Éfft véiyidual rts *liO OSCR ln2D24AIonwf11
APPÈNE¥X2 Special Olympics Giampian Area SCIO SC049186 Ad¢Jitional analysi8131 t Brakdrwn ol r•4trtct•d lund lUd b•l T4bl•Ttnrds fun furwji kot Recelpty twaliofjs Gr3nl& R15 fFL4nfundr415 Gross rlIp1S IntÉ1>nInv9S1MIs ot ar aaivi GTOSSieCeiW5 froffldhÈrth&iitabI1lJ0S Sub lio 18, 19,433 19.921 17.246 R0celpt<thn4ss•t& Inw•stThMtitMID PrDcwJ&T¥tsm 581801 assols SubTot41 Tot41r•E•lpts 496 Ewnsys forfuffthisM9ivil Payrnenls rdp1irydiiéthy IDchaii$bivrti¢¥ Gran15 anJd¢n3tion 20 556 28,974 30.662 Audil I Ind8?In¥iI( Logal Sts OIF Sub tot•1 SSB 24874 30M52 47.170 ¢Lqsoof invSsYn•nls Sub rotAI To#1y•ts 20 2&*74 3Q.fj52 47.170 Rl•trnG•tPty/{paVmts) 120 123.924 Transfern ty illroffiifvndo StsYplusi{d•ll¢hJ Iory•ar 110,5411 129.#24 N4tlJfè and utposfyof lun¢
APPEtrf.IX2 Special Olympics Gram Section B Statement of balances ian Area SCIO SC049186 catego& Rthfund •nd0yEt fun¢ 70141 CLYrtytt TOl4114itr•fjtyJ Bl C•8h IuTrd¥ atE Casn an(jDa trBi8n¢e$ stsrtQfyear rvét£ 6.438 12.908 t•,a46 45,•14 Syrplu$ I Idefi¢iti oTrreetipl8ar p¥S aBc(unt 110.gt6} 1245671 CAAh indb•nk IMl•n¢•• it vnd of y•ar 6,203 2,177 8,4]0 197 B2 Inve8tmènt• B3 0th8ra%8ot loT¢¥1£ tofjur•tst£ Totil Dètall FE10b1ltyT¢lI4s 84 LiabilWe8 Ir*41 Det41 B5 ConUn9ent Ilabilrt $kJMd ty approval
APPENDIX 3 oscr Office of the Scottish Charity Regulator Independent examiner's report on the accounts V2 Report to tho C.hafity Trarne tru$teeslmoMr of Special Olympic Grampian Area Registered charity SC049186 number On the accounts of the charity for the p?riod Peri¢ start date Month January Period end date Month Derrnber Day Year Day Year 01 2024 to 2024 Set out on pages IiemefflbBr lo inolu¢e the page rxmioers0fthQa1 sheets) Respectr¥e The charity's trusteès are resp)nsible for the preparation of the accounts in ac¢ordanee responsibilities of with the terms of the Charities and Trustee Investment Iscollandl 2005 Act and the trustees and examiner Charities Accounts (Scolland) Regulation8 2006. The charity Iruslees consider that th2 i audit requirement of Regulation 10111 Id) of the Accounts Regulations dDes not apply. It is my responsibility lo examine the accounts as required under section 44111 Icl of the Act and 10 51ale whether particular matters have come lo my allenlion. Basis of indap&nd•nt My exarninalion is Carried out in accordance with Regulali)n 11 of the Charities examiner's stat•m¢nt Accounts (Scotlandl Regulations 2006 An examinabon includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those re¢ords. It also include3 consideration of any unusual items or disc105ure3 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. Independent examine8 In the course of my examination, no matter has come to my attention lolher than that statement disolosed on the attached page"] which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with section 4411 I lal of the 2005 Acl and Regulation 4 of the 2006 Accounts Règulations, and lo prepare accounts which accord with the aOuntIng records and comply with Regulation 9 of the 2006 Accounts Regulations have not been nEt, or lo which, in my opinion. attention should be drawn in order to enabl? a proper undur¢landip(J of ihe accoiinls lo bcs reached. Date: Signed: Narne: Relevant professional qualificationlsl or body lif any): 271612026 Address: 'Pl*ase delete the wrds in the brackets If they do ntst #py. Ifthe brds do apply set out Ihtsse matters whith have come lo your attentTr on the following page.
APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight malerial problems. Give here brlef details of any items that the examiner wlshes to disclose