APPENDIX 1
OSCR Scottish Charity Regulator
| Day | Month | Year {| | Day__—| Month | Year__|
Office of the Scottish Charity Regulator
by
Charity’s principal address
Names of the charity trustees on date of approval of Irustees’
Annual Kepo
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ees Office (if any) aie (or body entitied to
appoint trustee (if any)
1 Chair BIR Trust
2 pf secrtary |wT
pteasuer
: | SdBIRTest
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APPENDIX 1
Reference and administration details
Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)
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|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Structure,|governance|and|management|
|Type|of governing|document|BIR|Trust|Constitution|
|Trustee|recruitment|and|appointment|Normally|elected|at Annual|General|Meeting|
|Objectives|and|activities|
|Charitable|purposes|The|Trust's|purpose|are|in|relation|to|sport,|and|primarily|the|sports|of|
|Curling|and|Skating|(Ice|Rink|Sports)|from|October|to|March,|and|
|additional|summer|sports|of|roller|skating|and|pickleball|from|March|to|
|October.|The|purposes|are|to|provide|or|assist|in|the|provision|of|
|recreational|facilities|with|the|object|of|improving|the|conditions|of|life|for|
|the|public|generally,|and|to|encourage|and|actively|promote|community|
|and|public|participation|in|Ice|Rinks|sports|and|summer|activities|through|
|the|provision|of training|and|coaching.|
|Summary|of the|main|activities|Curling:|
|in|relation|to|these|objects|Facilitating|the|provision|of|ice|for|Club|Curling|(20|Clubs).|Providing|a|6|
|month|programme|of open|competitions.|Provision|of Try|Curling|
|sessions|and|coaching.|
|Skating:|provision|of weekend|public|skating|sessions|and|coaching|
|through|the|BIR|Skating|Club.|
|Ice|Hockey:|Provision|of|ice|for|visiting|ice|hockey|teams.|Training|and|
|weekend|sessions|for|the|Kelso|Rams|ice|hockey|club.|
|Summer|Sports|Activities:|provision|of|public|sessions|for|roller|skating|
|and|pickleball|throughout the|summer|months.|
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2
APPENDIX 1
Achievements and performance
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|||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Summary|of the main|achievements|of|||Border|Ice|Rink Trust took|over management and|financial|control|of the|
|the|charity|during|the|financial|period|||Border|Ice|Rink from|the|previous|Management|Group|on|1st August 2024.|
|Administrative|documents|raised|covering|all|parts|of the|new|
|management|organisation|including|a|Business|Plan|and|5 year financial|
|programme.|
|Post|of|Senior|Ice|Technician|established|with|volunteer|ice|technicians.|
|A|roster|of volunteer|bar|personnel|established.|
|The|café was|completely|refurbished,|including|a|new|public|entrance,|
|and|the|facility|was|leased|to|a|professional|couple|to|operate|
|independently|for the|provision|of food|and|refreshments|for|Border|Ice|
|Rink|users|and|the|general|public.|
|For the|first|time|in|4|years,|the|BIR|showed|a|small|surplus|in|its|annual|
|accounts.|
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Financial review
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||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Brief statement|of the|charity’s|policy|In|accordance|with|our|Constitution|and|as|a|not-for-profit|Sports|Charity,|
|on|reserves|any|surplus|each|year|will|be|invested|in|equipment|and|building|
|maintenance,|future|growth|and|keeping|costs down|as|far as|possible.|
|Details|of any|deficit|N/A|
|Donated|facilities|and|services|(if any)|||Nil|
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3
APPENDIX 1
Other optional information
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The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s)
OSCR will accept
digital or typed
Signatures
Full name(s)
Position (e.g. Chair) | Secretary Chair
Date | 1% December 2025 1st December 2025
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4
REGISTERED COMPANY NUMBER: CS004007 (Scotland) REGISTERED CHARITY NUMBER: SC049299
Report of the Trustees and Unaudited Financial Statements for the Year Ended 30th April 2025 for Borders Ice Rink Trust
Borders Ice Rink Trust
Contents of the Financial Statements for the year ended 30th Apri! 2025
| Page | |||
|---|---|---|---|
| Report of the trustees | 1 | to | 3 |
| Independent examiner's report | 4 | ||
| Statement of financial activities | 5 | ||
| Balance sheet | 6 | to | 7 |
| Notes to the financial statements | 8 | to | 13 |
| Detailedstatementoffinancialactivities | 14 | to | 15 |
Borders Ice Rink Trust (Registered number: CS004007)
Report of the Trustees for the year ended 30th April 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30th April 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Objectives and activities
Objectives and aims
The charity's purposes are in relation to sport, and primarily the sports of curling and skating. This includes:-
-
the provision or to assist in the provision of recreational facilities with the object of improving the conditions of life for the public generally.
-
encouraging and actively promoting public participation;
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the provision of training coaching and education;
-
the the promotion of community participation in health recreation.
Significant activities
In the year ended 30th April 2025 the charity has run a full curling season which has involved training, single matches and competitions. Ice skating sessions have also been available throughout the year. During the year the charity commenced with ice hockey training and arranged several games for the public to watch.
Volunteers
The trustees of the charity consist entirely of volunteers. The trustees are also very grateful for the many other volunteers who helped out throughout the year.
Financial review
Financial position
The charity made a surplus of £19,177 in the period ended 30th April 2025 (2024: Surplus of £3,000).
Reserves policy
,
The trustees aim to keep the total value of the charity's reserves to fund approximately one half of one complete year of expenditure with no external income. The charity would therefore require funds in the region of £115,000 to £135,000. Funds at 30th April 2025 amount to £4,785 so the charity is under it's targeted fund balance.
Structure, governance and management Governing document Borders Ice Rink Trust is a Scottish Charitable Incorporated Organisation registered with the Office of Scottish Charity Regulator.
Charity constitution
The charity is controlled by it constitution.
Organisational structure
The board must consist of a minimum of six and a maximum of twelve trustees.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. .
The key business risks affecting the charity are:
-
Health and safety
-
Public participation
Reference and administrative details Registered Company number CS004007 (Scotland)
Page 4
Borders Ice Rink Trust (Registered number: ©$004007)
Report of the Trustees for the year ended 30th April 2025
Registered Charity number $C0492599
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- address
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In accordance with the Articles of Association, P Brewis and K Prentice will retire at the Annual General Meeting, and being eligible, will stand for re-election.
Statement of trustees’ responsibilities
The trustees (who are also the directors of Borders Ice Rink Trust for the purposes of company law) are responsible for preparing the Report of the trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
-
select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
-
- make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 2
Borders Ice Rink Trust (Registered number: CS004007)
Report of the Trustees for the year ended 30th April 2025
Approved by order of the board of trustees on 20th August 2025 and signed on its behalf by:
Page 3
Independent Examiner's Report to the Trustees of Borders Ice Rink Trust (Registered number: CS004007)
Independent examiner's report to the trustees of Borders Ice Rink Trust (‘the Company’) | report to the charity trustees on my examination of the accounts of the Company for the year ended 30th April 2025.
Responsibllities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
-
4, the accounts have not been prepared in accordance with the methods and principles of the Staternent of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
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The Institute of Chartered_ q
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20th August 2025
Page 4
Borders Ice Rink Trust
Statement of Financial Activities for the year ended 30th April 2025
| Period | Period | ||||||
|---|---|---|---|---|---|---|---|
| 1.8.23 | |||||||
| Year ended | to | ||||||
| 30.4.25 | 30.4.24 | ||||||
| Unrestricted | Restricted | Total | Total | ||||
| fund | fund | funds | funds | ||||
| Notes | £ | £ | £ | £ | |||
| Income and endowments from | |||||||
| Donations and legacies | 15,365 | 4,512 | 19,877 | - | |||
| Charitable activities | |||||||
| Sport | 196,580 | 2,970 | 199,550 | 3,000 | |||
| Othertrading activities | 2 | 21,916 | - | 21,916 | - | ||
| Investment income | 3 | 9 | - | 9 | - | ||
| Total | 233,870 | 7,482 | 241,352 | 3,000 | |||
| Expenditure on | |||||||
| Raising funds | 11,593 | “ | 11,593 | - | |||
| Charitable activities | |||||||
| Sport | 203,100 | 7,482 | 210,582 | - | |||
| Total | 214,693 | 7,482 | 222,175 | - | |||
| NET INCOME | 19,177 | - | 19,177 | 3,000 | |||
| Reserves transferred from Border Ice Rink 15 Club |
(17,492) ee |
_ | - | (17,492) _ |
_ | - | |
| Netmovement infunds | 1,685 | - | 1,685 | 3,000 | |||
| Reconciliation offunds | |||||||
| Total funds brought forward | 3,100 | ~ | 3,100 | 100 | |||
| Totalfundscarriedforward | 4,785 | - | 4,785 | 3,100 |
The notes form part of these financial statements
Page 5
Borders Ice Rink Trust (Registered number: CS004007)
Balance Sheet 30th April 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| Fixed assets | |||||
| Intangible assets | 8 | 2,280 | - | 2,280 | - |
| Tangible assets | 9 | 6,997 | - | 6,997 | - |
| 9,277 | - | 9,277 | - | ||
| Current assets | |||||
| Stocks | 10 | 2,449 | - | 2,449 | - |
| Debtors Cash at bank and in hand |
11 | 11,305 36,481 |
- - |
11,305 36,481 |
- 3,100 |
| 50,235 | - | 50,235 | 3,100 | ||
| Creditors | |||||
| Amounts falling due within one year | 12 | (54,727) | - | (54,727) | - |
| Netcurrent assets | (4,492) | : | (4,492) | 3,100 | |
| Total assets less current liabilities | 4,785 | - | 4,785 | 3,100 | |
| NETASSETS | 4,785 | - | 4,785 | 3,100 | |
| Funds | 15 | ||||
| Unrestricted funds | 4,785 | 3,100 | |||
| Totalfunds | 4,785 | 3,100 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 6
continued...
Borders Ice Rink Trust (Registered number: CS004007)
Balance Sheet - continued 30th April 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 20th August 2025 and were signad on its behalf by:
The notes form part of these financial statements
Page 7
Borders Ice Rink Trust
Notes to the Financial Statements for the year ended 30th Apri! 2025
- Accounting policies
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Stalement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Donations are recognised when the charity has been notified in writing of both the amount and setilement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until eilher those conditions are fully met, or the fulfilment of those conditions will be fulfilled in the reporting period.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, Intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Website is being amoritsed evenly over its estimated useful life of 5 years.
Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures, fittings and equipment - 25% on cost Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Stocks Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items and represents bar stock.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Page 8
continued...
Borders ice Rink Trust
Notes to the Financial Statements - continued for the year ended 30th April 2025
1. Accounting policies - continued
Fund accounting
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes,
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Financial instruments
The following assets and liabilities are classified as financiat instruments - trade debtors, trade creditors and other loans.
Other loans are recognised at transaction price.
Trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.
Leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Going concern
The trustees have considered the charity's financial position for a minimum period of 12 months and - beyond from the date of signing these financial statements and have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.
Employee benefits
Short term employee benefits, including holiday pay, are recognised as an expense in the statement of financial activities in the period in which they relate.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and money held in bank accounts.
2. Other trading activities
Period 1.8.23 Year ended to 30.4.25 30.4.24 £ £ Fundraising events 8,870 - Bar sales 13,046 - 21,916 -
All other trading activities events relate to the unrestricted fund.
continued...
Page 9
Borders Ice Rink Trust
Notes to the Financial Statements - continued for the year ended 30th April 2025
3. Investment income
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|||||||
|---|---|---|---|---|---|
|Period|
|4.8.23|
|Year|ended|to|
|30.4.25|30.4.24|
|£|£|
|Bank|interest|received|9|-|
|Net|income/(expenditure)|
|Net|income/(expenditure)|is|stated|after|charging/(crediting):|
|Period|
|1.8.23|
|Year|ended|to|
|30.4.25|30.4.24|
|.|£|£|
|Depreciation|- owned|assets|2,577|-|
|Website|amortisation|120|-|
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4. Net income/(expenditure)
5. Trustees’ remuneration and benefits
There were no trustees’ remuneration or other benefits for the year ended 30th April 2025 nor for the period ended 30th April 2024.
Trustees' expenses
There were no trustees’ expenses paid for the year ended 30th April 2025 nor for the period ended 30th April 2024.
6, Staff costs
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|The|average|number|of employees|during|the|year was|as|follows:|3|-|
|7.|Comparatives|for the|statement|of financial|activities|
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||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|
|fund|fund|funds|
|£|£|£|
|Income|and|endowments|from|
|Charitable|activities|
|Sport|3,000|:|3,000|
|NET|INCOME|3,000|-|3,000|
|Reconciliation|of funds|
|Total|funds|brought forward|100|-|100|
|Total|funds|carried|forward|3,100|-|3,100|
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Page 10
continued...
Borders Ice Rink Trust
Notes to the Financial Statements - continued . for the year ended 30th April 2025
| 8. | Intangiblefixed assets | ||
|---|---|---|---|
| Website | |||
| £ | |||
| Cost | |||
| Additions | 2,400 | ||
| Amortisation | |||
| Charge for year | 120 | ||
| Net book value | |||
| At 30th April 2025 | 2,280 | ||
| At 30th April 2024 | - | ||
| 9. | Tangible fixed assets | ||
| Fixtures, | |||
| fittings | |||
| and | |||
| equipment | |||
| £ | |||
| Cost | |||
| Additions | 9,574 | ||
| Depreciation | |||
| Charge for year | 2,577 | ||
| Net book value | |||
| At 30th April 2025 | 6,997 | ||
| At 30th April 2024 | - | ||
| 10. | Stocks | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Stocks | 2,449 | - | |
| 11. | Debtors: amounts falling due within one year | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Trade debtors | 10,519 | - | |
| Prepayments | 786 | - | |
| 11,305 | - |
Page 11
continued...
Borders Ice Rink Trust
Notes to the Financial Statements - continued for the year ended 30th April 2025
12. Creditors: amounts falling due within one year
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Other|loans|(see|note|13)|34,576|-|
|Trade|creditors|15,584|-|
|VAT|4,567|:|
|54,727|-|
|13.|Loans|
|An|analysis|of the|maturity|of loans|is|given|below:|
|2025|2024|
|£|£|
|Amounts|falling|due|within|one|year on|demand:|
|Other|loans|34,576|-|
|14.|Leasing|agreements|
|Minimum|lease|payments|under|non-canceltable|operating|leases|fall|due|as|follows:|
|2025|2024|
|£|£|
|Within|one|year|15,000|-|
|Between one and|five|years|3,750|-|
|18,750|-|
|15.|Movement|in|funds|
|Reserves|
|Net|transferred|
|movement|from|Border|At|
|At|1.5.24|Infunds|IceRinkClub|30.4.25|
|£|£|£|£|
|Unrestricted|funds|
|General|fund|3,100|19,177|(17,492)|4,785|
|TOTAL|FUNDS|3,100|19,177|(17,492)|4,785|
|Net|movement|in|funds,|included|in|the|above|are as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|233,870|(214,693)|19,177|
|Restricted|funds|
|Equipment|fund|7,482|(7,482)|-|
|TOTAL FUNDS|241,352|(222,175)|19,177|
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Page 12
continued...
Borders Ice Rink Trust
Notes to the Financial Statements - continued for the year ended 30th April 2025
15. Movement in funds - continued
Comparatives for movement in funds
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||||||
|---|---|---|---|---|
|Net|
|movement|At|
|At|1.8.23|in|funds|30.4.24|
|£|£|£|
|Unrestricted|funds|
|General|fund|100|3,000|3,100|
|TOTAL FUNDS|100|3,000|3,100|
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TOTAL FUNDS
Comparative net movement in funds, included in the above are as follows:
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||||||
|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|3,000|-|3,000|
|TOTAL|FUNDS|3,000|-|3,000|
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TOTAL FUNDS
Equipment fund - This fund arose from varlous grants from organisations and individuals and ls used to fund the purchase of new equipment to be used by the charity. This has been fully utilised in the year.
16. Related party disclosures
There were no related party transactions for the year ended 30th April 2025.
Page 13
BordersIce Rink Trust
Detailed Statement of Financial Activities for the year ended 30th April 2025
| Period | ||||
|---|---|---|---|---|
| 1.8.23 | ||||
| Yearended | to | |||
| 30.4,25 | 30.4,24 | |||
| Unrestricted | Restricted | Total | Total | |
| funds | funds | funds | funds | |
| £ | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | ||||
| Donations Subscriptions |
6,650 8,715 |
4,512 - |
11,162 8,715 |
- - |
| 15,365 | 4,512 | 19,877 | - | |
| Othertrading activities | ||||
| Fundraising events | 8,870 | - | 8,870 | - |
| Bar sales | 13,046 | - | 13,046 | : |
| 21,916 | - | 21,916 | - | |
| Investment income | ||||
| Bank interest received | 9 | - | 9 | - |
| Charitable activities | ||||
| Curling and coaching | 128,908 | - | 128,908 | - |
| Skating and skate hire Advertising income |
43,128 7,700 |
- - |
43,128 7,700 |
- - |
| Roller skating income | 3,005 | - | 3,005 | - |
| Grants Ice hockey income |
4,613 6,830 |
2,970 - |
7,583 6,830 |
3,000 - |
| Pickleball income | 1,227 | - | 1,227 | - |
| Sundry income Sponsorship |
119 1,050 |
- - |
119 1,050 |
- - |
| 196,580 | 2,970 | 199,550 | 3,000 | |
| Total incoming resources | 233,870 | 7,482 | 244,352 | 3,000 |
| Expenditure | ||||
| Raising donations and legacies | ||||
| Fundraising expenses | 6,565 | - | 6,565 | - |
| Othertrading activities | ||||
| Bar purchases | 5,028 | - | 5,028 | - |
| Charitable activities | ||||
| Wages | 42,400 | - | 42,400 | - |
| Rates and water | 4,199 | ~ | 4,199 | - |
| insurance | 5,991 | - | 5,991 | - |
| Lightand heat Carriedforward |
83,489 136,079 |
- - |
83,489 136,079 |
- - |
This page does not form part of the statutory financial statements
Page 14
Borders Ice Rink Trust
Detailed Statement of Financial Activities for the year ended 30th April 2025
| Period | ||||
|---|---|---|---|---|
| 1.8.23 | ||||
| Year ended | to | |||
| 30.4.25 | 30.4.24 | |||
| Unrestricted | Restricted | Total | Total | |
| funds | funds | funds | funds | |
| £ | £ | £ | £ | |
| Charitable activities | ||||
| Brought forward | 136,079 | - | 136,079 | - |
| Telephone | 1,426 | - | 1,426 | - |
| Sundries | 1,960 | - | 1,960 | - |
| Rent | 11,250 | - | 11,250 | - |
| Repairs and renewals | 21,910 | 2,970 | 24,880 | - |
| Licences | 1,465 | - | 1,465 | - |
| Entertaining and competition expenses | 892 | - | 892 | - |
| Cleaning | 4,632 | - | 4,632 | - |
| Roller skating expenses | 2,307 | - | 2,307 | “ |
| Ice hockey expenses | 7,415 | 72 | 7,487 | - |
| Pickleball expenses | 2,427 | - | 2,427 | - |
| Ice skating expenses | - | 4,440 | 4,440 | - |
| Depn ofwebsite | 120 | - | 120 | - |
| Depn offixtures, fittings and equipment | 2,577 | - | 2,577 | - |
| 194,460 | 7,482 | 201,942 | - | |
| Support costs | ||||
| Finance | ||||
| Bank charges | 1,485 | - | 1,485 | - |
| Governance costs | ||||
| Accountancy fees | 6,257 | - | 6,257 | - |
| Legal and professional fees | 898 | - | 898 | - |
| 7,155 | - | 7,155 | - | |
| Total resources expended | 214,693 | 7,482 | 222,175 | - |
| Netincome | 19,177 | - | 19,177 | 3,000 |
This page does not form part of the statutory financial statements
Page 15