## APPENDIX 3 Scottish Charity Regulator Independent examiner’s report on the accounts » Report to the |Charityname trustees/members of Uist Gymnastics SCIO Club Registered charity |[SC049346] number On the accounts of the Period start date ; Period end date charity for the period |__ Day | ~—Month | Year| | Day | Month | Year Ce Respective | The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of | with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner | Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 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 | My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement | 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, | do not express an audit opinion on the view given by the accounts. Independent examiner's | |r the course of my examination, no matter has come to my attention statement 1. which gives me reasonable cause to believe that in any material respect the requirements: * to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and * to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Relevant professional qualification(s) or body (if any): Address: Se *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. ** OSCR will accept digital or typed signatures ## APPENDIX 3 Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose APPENDIX2 $C49346 ## Uist Gymnastics SCIO Club **----- Start of picture text -----**
||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |;|[PeriodstartdateJ|)~F_Periodenddate| |O|S (|Re|Receipts and payments accounts| |See|For|the|period|||[Oa|TT|uuu|JT|ia|T|to|[month|—_||__Year_]| |Section|A|Statement|of|receipts|and|payments| |Unrestricted|Restricted|Expendable|Permanent|Total funds|Total funds last| |fund|fund|endowment|endowment|t|period|iod| |nds|unds|funds|funds|current|peri|peri| |to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|to nearest£| |Ai|Receipts| |Donations|||P||,099||| |legacies|||a || |rants|Lo)|1,497| |IGrosstradingreceipts,|2,466|ey) ee| |land|[and]|[buildings]|||a| |landandbuldings||||| |Rents from land|& buildings||||| |activities| |avis|||a| |AT|Sub|total| 2,466| |||5.040]| |A2|Receipts from|asset &| |investment|sales| |Proceeds from sale of fixed assets||| |Proceeds from sale of investments||| |A2 Sub total|____—-+|| |A3|Payments| |Erponses forfndraiingaciies|es |eT| |Tavesment|managementesis|ee || |Grantsactivitiesanddoratons|1,755|es1,755||| |a| |RuaiTindependent||| |[Preparation|of annualexaminationaccounts]|rsa||| |eC|es || |A3|Subtotal] 2,549||4,011| |A4|Payments|relating|to|asset and| |investment|movements| |Purchases of fixed assets|Ps| |Purchase|ofinesimens||| |Ad Subtotal|_____—)| **----- End of picture text -----**
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APPENDIX 2 . .
Uist Gymnastics SCIO Club $C49346
Section B Statement of balances
ne - Expendable Permanent
categor Details undssmd Restricted funds endowmentfunds endowmentfunds TotalPerio} oem Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year 1,308 1,308
paymentsSurplus / (deficit)account shown on receipts and (83)
(Agree balances with receipts and payments
accounit(s))
Fund to which asset belongs Market valuation Last year
Detailetalls
to nearest £ to nearest £
_ — —
Total
Details Fund to which-. asset belongs Cost (if- available)- Currentavailable) value (if Last year
to nearest £ to nearest £ to nearest £
-
Total
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
i — —
Total
Details Fund to which liability relates estinate) Last year
to nearest £ to nearest £
oe — —
Total
Signed by one or two trustees
on behalf of all the trustees Signature* Print Name Date of approval
a_-——_—_
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Uist Gymastics 2024 2025 Accounts signed / Statement of balances 2 December 2007 APPENDIX 2 . . Uist Gymnastics SCIO Club $C49346 ## Section C Notes to the Accounts C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) To carry out the activities of the charity - running a gymnastics club for children Type of activity or project supported individual! reeled / S—= Total C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) Authority under which paid f C3b Trustee remuneration - details ## C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) Number of £ trustees C4b Trustee expenses - details : - Nature of relationshi : - Nature of transaction Transaction Balance amount (£) outstanding‘ at C5 Transactions with trustees and connected persons C6 Other information Uist Gymastics 2024 2025 Accounts signed / Notes 3 December 2007 APPENDIX 2 Uist Gymastics 2024 2025 Accounts signed / Notes December 2007 4 APPENDIX 2 $C49346 ## Uist Gymnastics SCIO Club ## Additional analysis (1) ## Analysis of receipts and payments ## 1 Donations - Expendable Permanent Unrestricted Restricted funds endowment endowment Total current Total last funds funds P Pe’ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ Total ==== = - - - - - reference Unrestricted Restricted funds total current lotal last to nearestfunc £ to nearest £ to nn **e** rindarest £ to nn **e** arestrind £ Total == = - - - reference other charitable activities - Expendable Permanent Unrestricted Restricted funds endowment endowment Total current Total last funds funds P Pel to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ Total ==== = directly to charitable activities vnessciedRestricted funds Expendableendowment endowmPerman **ent** Total current Total ast funds funds P pe to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ Total --reference error - - - reference error reference error 2 Grants 3 Gross receipts from other charitable activities 4 Payments relating directly to charitable activities Uist Gymastics 2024 2025 Accounts signedAdditional notes (1) December 2007 APPENDIX 2 $C49346 ## Additional analysis (2) **----- Start of picture text -----**
5 Breakdown of unrestricted funds
Total Total
unrestricted unrestricted
funds funds last
period
Receipts
| J} | 4,099 |
|| 1,497
Receipts from fundraising activities | 2,466 | | 2466] {2,444
a eee
/ |
Income from investments other than land and buildings | | |
Rents from land & buildings } a |eee
Gross receipts
ffom other charitable activities __ es |
Subtotal |___2,466| P2466] P5040|
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
Sub total
Total receipts es|es| [re]
Payments
Expenses for fundraising activities Po a eee
Gross trading payments | eee
investment management costs Ld es |
Payments relating directly to charitable activities 1,755 14755|{
Grants and donations } a eee
__-|{
Audit independent examination] [— [‘|] |
Preparation
of annual accounts| |__| es |
a [| | [
a 6 po
Sub total [____2,549| aP2549] |P4011|
Payments relating to asset and investment
movements
Purchases of fixed assets
Purchase of investments
Sub total
Total payments eS|es|
Transfers to / (from) funds 9 | ES | ES |
Nature and purpose of funds
To carry out the activities of the charity - running a gymnastics club for children
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Uist Gymastics 2024 2025 Accounts signedAdditional notes (2) December 2007 **Uist Gymnastics SCIO Club Trustees’ Annual Report** 1[st] June 2024 to 31[st] May 2025 ## **Charity contact information** Uist Gymnastics SCIO Club Scottish Charity Number: SC049346 c/o UCVO, 41a Airport Road, Balivanich, Benbecula HS7 5LA uistgymnastics@hotmail.com www.facebook.com/uistgymnastics **2** ~~+>~~ ## **Charity Trustees** **3** ## **Objectives and activities** Uist Gymnastics was set up to enable children in Uist to get involved in gymnastics. The purposes of Uist Gymnastics are: 1. to organise recreational activities with the object of improving the conditions of life for primarily, though not exclusively, the children of Uist. 2. The advancement of public participation in gymnastics Uist Gymnastics is open to any primary-age child in Uist (Berneray to Eriskay) to join. We hold weekly gymnastics sessions in Sgoil Lionacleit where children can learn new gymnastics skills with our coaches. Children attend from all four schools in Uist; Balivanich; Iochdar; Sgoil Uibhist a Tuath; and Sgoil Uibhist a Deas. All our coaches are volunteers and Uist Gymnastics is a member of Scottish Gymnastics. Gymnastics is fun, social and rewarding for the children who take part. Participating in gymnastics helps children’s coordination and movement skills, which lay the building blocks for a range of other sports and athletics. The children learn and work together on skills which helps them to learn co-operation. When a child learns a new gymnastic skill it helps build their self-confidence. **4** ## **Structure, governance and management** Type of governing document Uist Gymnastics SCIO Club has a single-tier Constitution. It is a Scottish Charitable Incorporated Organisation (SCIO). Trustee recruitment and appointment We still have the 5 Trustees who initially set up the SCIO. There have been no changes during this year. **5** **Achievements and performance** This year we had around 75 gymnasts registered! Aged from Nursery through Primary to Secondary school children. Gymnastics classes started back after the summer on 23[rd] August 2024. We cancelled a class on 20[th] September as the weather was so good that we wanted children to enjoy being outdoors. We started the second term on Friday 8[th] November and term 3 started on the 17[th] January 2025. We had our AGM on the 20[th] March. We were struggling for volunteers to help run the club, so we had a drive in advertising positions for coaching, parent helpers and safeguarding. In May 2025 we surveyed parents about the possibility of moving the club to Sgoil an Iochdair and the decision was made for the club to remain at the Sports Centre in Lionacleit. **6** ## **Future plans** We are have some parents interested in helping with our classes, we are planning to get training for them so they can become coaches. We also want to get some training for older children who are interested in being junior coaches. **7** ## **Declaration** Signed on behalf of the charity trustees: Print name Designation Treasurer 24[th] February 2026 Date **8**