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 3th￿te$ 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
Ir*N*W*t
to n•aro#E
lo nur••i£
A1 Re¢eTpts
DOna￿on$
33
433
1,000
L￿8cleS
G<8nis
5,QOO
12?
Re￿p1S from fuDdraLsing a¢iivilRs
Gross trading r￿lpt$
InCOff￿ from Investments other Ih8n
Rents trom l$nd & buildings
Gross re￿p1S from other diarrtable
aGt￿lIdeS
420
19,921
20.341
17,719
total
B53
19,921
20.774
A2 RecelptA from a9S01 &
Invèstment salos
Proceeds from ¥¥le of fixed a55913
Proc*ds from Sae of invesimenis
Totalreceipts
853
19.921
,774
23,842
A3 Paympnts
Expèns$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 Ir￿￿ndant 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 pU￿Oses. The $kiing
fur￿ e￿St$ 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$
D￿Mb￿r2007

APPENCHX2
Special Olymplcs Gramplan Area SCIO
SC049186
Additional analy$ls111
* DonAtIOn
Ex￿n￿￿
trIBlndlunts nntPowm&nt
T¢lal¢unYTht
*wÉ
JM*MIE
43J
Cwpany drtsiion¥
T￿￿tIu￿￿￿OnP1lo
4JJ
Trat
2 Gr4nts
ACVO Ltd
T*lt
¥ GYos• ￿1*P￿lI￿￿ ¢there￿r￿¥blo fLctfvlU•o
B•1￿1￿bid1un
M1ère5t
Tripsorftrainty pay￿￿1$
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
Gr*ts
R8caiftsfvom ru￿￿131￿*￿ti￿IlÈS
GroJsli#ding recO￿S
¢¢i*fvom 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&Qfin￿51rno
Sub toljl
Ttsi•lrncelpi8
85J
653
EApbnsésforlvndr4iSiW atlryilips
GIOs$trading￿yrt￿nts
Pay￿nIS1•1￿tIrng4irettly1O *iwli*S
Gr￿15￿￿ ￿all￿n&
1.038
1.239
AudrtlifK*p?TrdEnl oxamiApbp
prop￿81￿￿ ￿É￿￿u8l accts￿l$
01
Subioi•l
i.oJs
to and InvMIrn
JflLYÈd a￿8
1.238
Il•tr¢¢elpts/(paym*rtgJ
lie41
11651
18131
Trwslqr4 101(froMI lund
Stsiws/(d¢fi¢itJ lOr￿r
NJbJr• and
•offvnds
5ofthd6 *ous8dlDr¢
505 Nti#1*10dtolh
011h? r￿￿￿1￿&7Éfft véiyidual
rts *liO
OSCR ￿￿￿￿￿l￿n2D24AI￿onwf￿1￿1

APPÈNE¥X2
Special Olympics Giampian Area SCIO
SC049186
Ad¢Jitional analysi8131
t Br*akdr*wn ol r•4trtct•d lund*
lU￿d b•l**
T4bl•Ttnrds
fun
furwji kot
Recelpty
twaliofjs
Gr3nl&
R￿1￿5 fFL4nfundr415
Gross
r￿lIp1S
Int￿É1￿>nInv9S1M￿￿Is ot￿ ar
aaivi
GTOSSieCeiW5 froffldhÈrth&iitab￿￿I￿1lJ0S
Sub
lio
18,
19,433
19.921
17.246
R0celpt&ltthn4ss•t& Inw•stThMtitMID
PrDcwJ&T¥tsm 581801 assols
SubTot41
Tot41r•E•lpts
496
Ewnsys forfuffthisM9*ivil
Payrnenls rdp1irydiiéthy IDchaii*$b**ivrti¢¥
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#1￿y￿•￿ts
20
2&*74
3Q.fj52
47.170
Rl•trnG•tPty/{paVm￿ts)
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￿&
R￿￿￿th￿fund
•nd0y￿E￿t
fun¢
70141 CLYrtytt
TOl4114itr•fjtyJ
Bl C•8h IuTrd¥
a￿tE
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
19￿7
B2 Inve8tmènt•
B3 0th8ra%8ot*
lo￿T¢¥1£
tofjur•tst£
Totil
Dètall*
FE￿10￿￿*￿￿b1ltyT¢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$teeslmoM￿r* 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
Der*rnber
Day
Year
Day
Year
01
2024
to
2024
Set out on pages
IiemefflbBr lo inolu¢e the page
rxmioers0fth￿Q￿a1 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 examine￿8 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 a￿OuntIng 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 #p￿y. Ifthe b￿rds do apply set out Ihtsse matters whith have come lo your attent￿Tr 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