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2024-06-30-accounts

Gymnastics Club North Apex Gymnastics Club Trustees, Annual Report July 2023 to June 2024

Charity contact informatlon North Apex Gymnastic Club Gymnastics CIub Scottish Charity Number: SC049379 Charity Trustees

Objectives and activities North Apex Gymnastic was formed with the intention to encourage public participation in the sport of gymnastics by young persons of all abilities, particularly in Wick and the surrounding areas. by providing gymnastics facilities, activities and training to improve the fitness, health and well-being of the persons for whom the activities are intended. So, in less fomial terms our coaches wanted to create an inclusive club to teach gymnastics to the youth of Wick and the surrounding areas. Our amazing coaches work so hard to provide a varied programme of gymnastics from our base at Wick Community Campus. They provide extensive training and fun sessions to our members.

structure, governance and management Constitution of North Apex Gymnastics Club Trustee recruitment and appointment Two of our trustees stated their interest in standing down from their position, therefore we will be looking to recruit two new trustees in the next financial year. Achievements and performance The club carried out various fundraising activities, including running a "Coffee n Cartwheels" event as part of Wicks annual gala week, which included a raffle, stalls, baking, tea, coffee, gymnastics display and our air track in attendance for all the children to have a tum. We also manned the gates at the Halkirk Games in July, held glow parties for children of primary age, held a craft & car boot fayre in October, Christmas wine raffle and lucky squares to win leotards. We used our Christmas club competition to raise funds as well, having various stalls including basking, raffle, tombola and gymnastics merchandise. The club hosted a summer programme in July and August. open to members and non-members, allowing all in the local community to attend. In August we started the British Gymnastics RISE programme with our recreational classes which enables our recreational gymnasts to progress through different skills each week and allovrfs those at home to watch them progress through the programme via their own login. In September we introduced bootcamp sessions for our competitive gymnasts, running these once a month to provided an extended training session to develop skills with focussed strength and conditioning. We attended a Teamgym camp hosted by Fyrish Gymnastics club and which had experienced coaches from Denmark leading the camp. In November our display team attended the Saphire birthday festival for the first time, where they put on an amazing perfomiance with their 'Wonka' routine. The team even came away with the most pr8Stigious

award 'friendliest team,, which echoes the values of our club. Our competitive gymnasts attended the Highland competition In Invemess, taking 30 gymnasts, bringing home a lot of medals. 9 of our coaches attended their level 1 training course in women's artistic, this was organised by the club and held in Thurso, with other local clubs attending. Some of our competitive team also attended the Scottish Floor and Vault competition in Edinburgh, even taking home some medals and excellent placings from all out gymnasts. In December we held our first Christmas club competition. open to all club members, with over 100 gymnasts attending. The competition included placings for 1 St 2nd and 3 on floor, vault and overall for each class. There wer8 also special trophies for highest score of the day, maximum effort award and performance of the day. The competition included some fun competitions and a performance from our display team. In January 2 of our coaches passed their level 1 women's artistic coaching and 5 coaches attended their level 2, a course which was organised by the club and took place in Thurso with other local clubs attending. We introduced a new display class to focus on specific conditioning, skills and dance required for display gymnastics. In March our competitive team attended the Fyrish floor and vault competition in Alness, coming home with lots of medals. 7 of our coaches passed their level 1 women's artistic course. Our competitive team also attended the North District floor and vault competition in Aberdeen, tsking home medals. In April we ran Easter camps, which was open to members and non- members, meaning any child within the local community could attend. We started ad-hoc pre-school classes, with the hope to eventually include these weekly in our term timetable. 4 of our coaches attended and passed their pre-school add on module. meaning we have more qualified coaches to run these classes. In May we started planning our summer camps, which had 243 bookings in less than 24 hours. 4 of our coaches passed their level 2 women's artistic exam, meaning we now have more lead coaches to run classes.

In June we hosted our second annual summer showcase. this year with the th8me of 'Camival'. The show was a massive success receiving great feedback from gymasts, parents and the community. Financial review Statement of the charity's policy on reserves North Apex Gymnastics do not have a policy on the reserves that we can hold. As we are a charity we use the fee charged for classes to pay for Coaches, rent, insurances etc. Any money donated in the form of grants is used for the purpose the grant was intended for. For example new equipment or tracksuits for competitions. Details of any deficit North Apex Gymnastics do not currently have any accounts in deficit. Donated facilities and services North Apex Gymnastics do not have any donated facilities or services. Future plans We will be having a charity stand at the Caithness County show and holding s staycation raffle to fundraise for the club in July. We have organised a Summer Camp in 2024, which will be open to members and non-members of the club. The clubs display team are currently preparing to attend Blackpool Ministrada in September 2024 and Saphire Birthday Festival in November 2024, we will be having a couple of training days at Fyrish Gymnastics club to help prepare for this. We will be running more pre-school classes on an ad-hoc basis, with the plan of being able to run these classes weekly as part of our term time table. The club plans to run its second Christmas club competition which all club members will be able to participate in December 2024. The club hopes to include Team Gym as a discipline in our club as it is considered to be a bit more 'fun' than Women's Artistic and will hopefully keep older gymnasts involved in the club for longer. Declaration

Signed on behalf of the charity trustees: Print name esigna ion Date J>ILtrl L

OSC r

Office of the Scottish Charity Regulator

Independent examiner’s report on the accounts

Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts
Report to the
trustees/members of
Registered charity
number
On the accounts of the
charity for the period
Set out on pages
Respective
responsibilities of
trustees and examiner
Basis of independent
examiner’s statement
Independent examiner’s
statement
Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:
North Apex Gymnastics Club
SC049379
Period start date Period end date
Day Month Year Day Month Year

01
July 2023 to
30
June 2024
1 to 5 (remember to include the page
numbers of additional sheets)
The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006. 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.
My examination is carried out in accordance with Regulation 11 of the Charities
Accounts (Scotland) Regulations 2006. 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 accounts.
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:

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.
Date: 14th January 2025

Enter SC No. below

Enter charity name below

Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter SC No. below
oessnsunOBOE Receipts and payments accounts
Enter charity name below
North Apex Gymnastics Club
For the period
from
Period start date
Period end date
to
01
July
2023
Day
Month
Year
Day
Month
Year
30
June
2024
~~—====>=~~
Enter SC No. below
SC049379
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Total funds last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 57,749 57,749 **27,362 **
Grants 19,150 1 1 1 19,150 9,579
Receipts from fundraisingactivities 16,083 1 1 1 16,083 9,912
Gross tradingreceipts - - - - -
Income from investments other than
land and buildings - - - - -
Gross receipts from other charitable
activities - - - - -
A1 Sub total 92,982 - - - - - - - - - - 92,982 92,982 92,982 92,982 92,982 46,853
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
-
Proceeds from sale of investments
-
A2 Sub total -
-
-
Total receipts 92,982
-
-
~~———~~
-
-
-
-
-
-
-
-
-
92,982
-
-
-
92,982
-
-
-
92,982
-
-
-
92,982
92,982 -
46,853
A3 Payments
Expenses for fundraising activities **9,161 ** **9,161 ** 1 13,633
Gross trading payments - - - - -
Payments relating directly to charitable Payments relating directly to charitable
activities 69,193 69,193 25,811
Grants and donations
- - - - -
Governance costs:
Independent examination 222 222 222 222 222 210
**A3 Sub total ** 78,576 - - - - - - - - - - 78,576 78,576 78,576 78,576 78,576 39,654
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
295
Purchase of investments
A4 Sub total 295
-
-
Total payments 78,871
-
-
~~————~~
-
-
-
-
-
-
2
-
295
78,871
2
-
295
78,871
2
-
295
78,871
295
-
295
78,871
78,871 8,560
8,560
48,214
Net receipts / (payments)
14,111
-
-
-
14,111
1,361)
(
A5 Transfers to / (from) funds
-
Surplus / (deficit) for year
14,111
-
-
-
14,111
1,361)
(
~~=~~

1

North Apex Gymnastics Club

SC049379

Section B Statement of balances Section B Statement of balances
Categories
Signed by one or two trustees
on behalf of all the trustees
B3 Other assets
B5 Contingent liabilities
B4 Liabilities
B1 Cash funds
B2 Investments
Details Unrestricted
funds
to nearest £
16,730
14,111
Restricted funds
to nearest £
750
-
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
T otal current
period
to nearest £
Total last period
to nearest £
Cash and bank balances at start of year 17,480 18,091
Surplus / (deficit) shown on receipts and
payments account
14,111 1,361)
(
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
30,841 750 - - 31,591 16,730
-
-

-

-

-
-
Fund to which asset belongs M arket valuation
to nearest £
Last year
to nearest £
Details Fund to which asset belongs Total
Cost (if available)
to nearest £
-
-
C urrent value (if
available)
to nearest £
Last year
to nearest £
SweetSpot Unres tricted 100 100
Airtrackand blower Unres tricted 8,560 8,560
Various gymequipment Unres tricted 295 -
Details Total
Fund to which l
8,955 -
8,660
iability relates Amount due
to nearest £
Last year
to nearest £
Details Fund to which l Total
iability relates
- -
Amount due
(estimate)
to nearest £
Last year
to nearest £
Signature 0
Print Name
Total -
-
Date of approval
14 January2025
14 January2025

2

North Apex Gymnastics Club

SC049379

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 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.

C3a Trustee remuneration
C4a Trustee expenses
C4b Trustee expenses -
details
C5 Transactions with trustees
and connected persons
C3b Trustee remuneration -
details
C2 Grants
Type of activity or project supported Type of activity or project supported Individual /
institution
Number of grants
made
£
Number of grants
made
£
Total -
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)
x
Authority under which paid £
If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)
this box x
Nature of transaction Number of
trustees
£
Nature of relationship
Transaction
amount (£)
Balance
outstanding at
period end (£)

C6 Other information

3

North Apex Gymnastics Club

SC049379

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations 1 Donations
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Amazon - - 27
Fees,competitions and memberships 47,030 47,030 20,288
Club kit 3,231 3,231 2,232
Gymfest 7,488 7,488 4,815
- -
Total 57,749 - - - 57,749 27,362
- - - - - -

2 Grants

2 Grants 2 Grants
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Caithness & North Sutherland Fund - - 8,079
Dounreay Charity Fund 350 350 500
Tannach Community Council 500 500 300
Caithness Sports Council 400 400 200
Halsary CCF 7,500 7,500 500
Subsea 300 300 -
Tesco 500 500 -
Stagecoach Charity 1,000 1,000 -
Foundation Scotland 8,600 8,600 -
Total
3 Gross receipts from other charitable activities
19,150 - 19,150 9,579
-
Unrestricted
funds
to nearest £
-
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
-
Total current
period
to nearest £
-
Total last period
to nearest £
- -
- -
- -
- -
Total - - - - - -
- - - - - -

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Wages 30,748











30,748












8,806
HMRC 7,634 7,634 1,955
Refunds 641 641 97
Hall hire 5,809 5,809 3,134
Club kit 7,665 7,665 6,715
Competitions / memberships 4,173 4,173 924
Bus - - 2,350
Floats 1,930 1,930 1,830
BAEA 594 594 -
Amazon 68 68 -
Class 4 Kids 140 140 -
Gymfest 9,771 9,771 -
Highland Council 20 20 -
- -
Total 69,193 - - - 69,193 25,811
- - - - - -

4

North Apex Gymnastics Club

SC049379

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts Unrestricted
fund 1 - enter
name of fund
below
General fund
Unrestricted
fund 2 - enter
name of fund
below
Unrestricted
fund 3 - enter
name of fund
below
Unrestricted
fund 4 - enter
name of fund
below
Total
unrestricted
funds
Total
unrestricted
funds last period
Donations 57,749 57,749 27,362
Legacies - -
Grants 19,150 19,150 9,579
Receiptsfrom fundraising activities 16,083 16,083 9,912
Grosstradingreceipts - -
buildings - -
Rentsfrom land & buildings - -
Gross receipts from other charitable activities - -
Sub total
Receipts from asset & investment sales
92,982 - - - 92,982 46,853
-
Proceedsfromsale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
92,982 - - - 92,982 46,853
-
Expenses for fundraisingactivities 9,161 9,161 13,633
Gross trading payments - -
Investment management costs - -
Payments relatingdirectlyto charitable activities 69,193 69,193 25,811
Grants and donations - -
Governance costs: - -
Audit / independent examination 222 222 210
Preparation of annual accounts - -
Legal costs - -
- -
- -
Sub total
Payments relating to asset and investment
movements
78,576 - - - 78,576 39,654
-
Purchases of fixed assets 295 295 8,560
Purchase of investments - -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
295 - - - 295 8,560
-
78,871 - - - 78,871 48,214
-
14,111 - - - 14,111 1,361)
(
-
-
14,111 - - - 14,111 1,361)
(
-
Nature and purpose of funds
Unrestricted funds can be used in accordanc e with the charitabl e objectives at the discretion of the tru stees.

5