APPENDIX 2
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Enter charity name below
Enter SC No. below
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|Border|Kayak|&|Canoe|Club|(SCIO)|$C049436|
|Receipts|and|payments|accounts|
|yd|For|the|period|| [Day_||to L_Dav_]|
|Section|A|Statement|of|receipts|and|payments|
|Unrestricted|Restricted|pe|eased|Peniveanans|Total funds|Total funds last|
|funds|funds|endowment|endowment|current|period:|per|i|od|
|funds|funds|
|to|nearest £|to|nearest|£|to|nearest|£|to|nearest £|to|nearest|£|to|nearest|£|
|A‘ Receipts|es es eeee|1,388|
|Legacies|EY|
|lotsCP|
|Receipts from fundraising|activites||||-f{Sf||Ee|
|Gross trading|receipts|)6)ls ||
|Income|from|investments|other|than|
|land|and|buildings|
|Rents from|land|&|buildings|ee, =)|
|Gross|receipts|from|other|charitable|
|activities|
|Ai|Sub|total|i|ESE|Es|Ee|1732|2678|
|A2|Receipts|from|asset &|
|investment|sales|‘|
|Proceeds from sale of fixed assets|[mg|
|Proceeds from sale of investments|fs|
|A2 Sub total||||
|A3|Payments|
|activities|765|
|JGovernancecosts:||fT|[tT]|eT|
|AuditTindependentexamination||goo| |fT]|TO|||[|]|
|Legalcoste]|fT|[Ee]|PP|
|rs||es||er||Ss|Sy|||
|A|Sub|total|a)|(ese ce|ee) Pe|1574|
|A4|Payments|relating|to|asset and|
|investment|movements|
|Purchases of fixed|assets|ga a|
|Purchase|of investments|iT a|
|Ad Subtotal|
||||__||
|Surplus / (deficit)|for|year|179|ape(179|1,004|
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APPENDIX 2 Border Kayak & Canoe Club (SCIO) $C049436
Section B Statement of balances
ae Expendable Permanent
Categories Details aa Restricted funds endowmentfunds endowmentfunds TotaReneoie 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
4,481 4,481 3,477
Surplus / (deficit) shown on receipts and
payments account (179) 179
Cash and bank balances at end of year ee Seal Despre | sa 4,481
(Agree balances with receipts and payments
account(s)) * - - - - -
Fund to which asset belongs Market valuation Last year
Details
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 £
B3 Other assets Club Kit Unrestricted Funds | __10,995| 41,574
, Club Container Unrestricted Funds | 3,346 | 3,523
Total 14,341 15,097
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
- — —
Total
Details Fund to whichich liabilityliability relatesrel Amount(estimate) due Last year
to nearest £ to nearest £
oe —s —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name approval
Steven Turnbull
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RP Accounts 2024-2025 - BKCC (SCIO) SCO49436.xIsx / Statement of balances
1
December 2007
APPENDIX 2 Border Kayak & Canoe Club (SCIO)
$C049436
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) Receipts from charitable and fundraising activities and donations are to be used for running costs and capital items such as new equipment. A rate of 5% depreciation has been applied to existing kit that is now 12 months older. Type of activity or project supported ielstad asec ‘ 7 —= : 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) x Authority under which paid ; e 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 - Melanie Hodgkinson PS Course Fees [a] 48.00 : Transaction Balance amount (£) outstanding at ‘ Nature of relationship Nature of transaction eriod end (£'
‘ C5 Transactions with trustees and connected persons
C6 Other information
The total value of kit owned by the Border Kayak & Canoe Club (SCIO) is estimated at £14,341. A 5% reduction on valuation 12 months ago. 4
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RP Accounts 2024-2025- BKCC (SCIO) SCO49436.xIsx / Notes
1
December 2007
APPENDIX 2
$C049436
Border Kayak & Canoe Club (SCIO)
Additional analysis (1)
Analysis of receipts and payments
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1 Donations :
Unrestrictedfunds Restricted funds Expendableendowment * . endowmentPermanent Tstaleurent Total last period
funds funds period
: to nearest £ to nearest£ to nearest£ to nearest £ to nearest £ to nearest £
re eT |ce | ee”
Donations from members 0 | 0)
2 Grants
Unrestrictedfunds Restricted funds Totalperiodcurrent Total last period
to nearest £ to nearest £ to nearest £ to nearest £
Total ==
3 Gross receipts from other charitable activities .
Unrestricted Expendable Permanent
funds Restricted funds endowmentfunds endowmentfunds Total’ period. current Total last period
F to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Contributions for Trips and Pool Sessions En) a) 1,190
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4 Payments relating directly to charitable activities ;
Unrestrictedfunds Restricted funds »Expendableendowmentfunds endowmentPermanentfunds Totalperiod gurrent Total last period
to nearest£ to nearest£ to nearest £ to nearest £ to nearest £ to nearest£
Kit Replacement ee |ee |
& Repair eT) 0 0 0
TR 0| CE |
an ea aod (ee EE (aa
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4 Payments relating directly to charitable activities
RP Accounts 2024-2025 - BKCC (SCIO) SCO49436.xIsxAdditional notes (1)
December 2007
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|APPENDIX|2|.|
|$C049436|
|Additional|analysis|(2)|
|5|Breakdown|of|unrestricted|funds|
|Unrestricted|Unrestricted|Unrestricted|Unrestricted|
|fund|1|-|enter|fund|2|-|enter|fund|3|-|enter|fund|4|-|enter|
|name|of|fund|name|of|fund|name|of|fund|name|of|fund|
|below|below|below|below|
|Total|Total|
|.|unrestricted|unrestricted|
|:|funds|funds|last|period|
|Receipts|
|a|ee |ee |ee|1,388|
|0|ee 9|ee 0 bs|
|Receipts|9|
|Gross|tradingfrom|receiptsfundraising|activities|aPo |ee |eee|eee||eee||ee|
|buildings|Po|
|Rents|from|land|&|buildings|Po|
|Gross receipts|from other|charitable|activities|Ey SS|80 SO <8|
|Sub|total|4732}t_|LI|1,732|2,578|
|Receipts|from|asset|&|investment|sales|
|Proceeds|from|sale|of fixed|assets|
|Proceeds|from|sale|of|investments|;|
|Sub|total|
|Payments|
|Expenses|for fundraising|activities|es|5es es|
|Gross|trading payments|ee |ee |a|| ee||
|Investment|management|costs|SS||a |eT||| ee||
|Payments|relating|directly to charitable|activities|RL|ios ss|1,034|
|Audit|independent examination|Sr |[iSe |eS|A-4i{-||{|ee|[t0o}]|||[[—]|50|
|Legaleosis]|[__-|{-|{-|P (> SSS|
|po ee|
|a 0Op 0 ON Os|
|Sub total|[ERT STH] |||[Reena|||[eeeeaes|]|[|S]|1,574|||
|Payments|relating|to|asset|and|investment|5|‘|
|movements|‘|
|Purchases|of|fixed|assets|
|Purchase|of|investments|
|Sub|total|
|Nature|and|purpose|of funds|
|Receipts from|charitable|and|fundraising|activities|and|donations|are|to|be|used|for running|costs|and|capital|items|such|as new equipment.|
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RP Accounts 2024-2025 - BKCC (SCIO) SC049436.xIsxAdditional notes (2)
December 2007
APPENDIX 3
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Scottish Charity Regulator
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Independent examiner’s report on the accounts
| Independent examiner’sexaminer’s report onon the accounts | |||
|---|---|---|---|
| Report to the trustees/members of |
Border Kayak &Canoe Club (SCIO) | ||
| Registered charity aintAE |
., Oe OS =“ $C049436 2 fa ee |
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| On the accounts ofthe charity forthe period |
__ Periodstart date As Period end date Day Month Year |
Day |
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| 1st August 2024 to 31st July 2025 |
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| a | |||
| Respective responsibilities of trustees and examiner |
The charity’s trustees are responsible forthe preparation ofthe accounts in accordance |
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| consider that the audit requirement of Regulation 10(1) (d) ofthe Accounts Regulations does not apply. It is my responsibility toexamine theaccounts as required undersection |
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| 44(1) (c) ofthe Act and to state whether particular matters have come to my attention. | |||
| Basisofindependent examiner’s statement |
My examination is carried out in accordancewith Regulation 11 ofthe2006Accounts |
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| consideration ofany unusual items or disclosures in the accounts and seeks | |||
| explanations from the trustees concerning any such matters. The procedures undertaken | |||
| Independentexaminer’s statement |
do not provide all the evidence thatwould be required in an audit and, consequently, |
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| 1. which gives me reasonable cause to believe that in any material respect the |
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| requirements: * — to keep accounting records in accordance with section 44(1) (a) ofthe 2005 Actand |
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Regulation4ofthe2006Accounts Regulations, and |
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| Regulation 9 ofthe 2006 Accounts Regulations | |||
| have not been met, or ° |
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| 2. to which, inmy opinion, attention should be drawn in order to enable a proper |
=undesstanding of theaccounts to bereached. os Z _ |
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| . | Name:flaw Relevant professional qualification(s)orbody |
flawTiegefg ee fy ed OF Kei ” . |
AAT Lever 4 (Assotintion of Aciousstin@ Teunwicirs) |
| (ifany): | |||
| Address: | 1,vtanow Riu ae |
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| Semi whodWeep |
‘JoiS 2Fe ee |
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| *Please delete the words in the brackets ifthey do not apply. Ifthe words do apply, set out those matterswhich havecome to your attention on the | |||
| followingpage. |
.
APPENDIX 3
Disclosure section
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Only complete if the examiner needs to highlight material problems.
Give here brief details of | a - i Bn |
any items thatthe | N/A - |
examiner wishes to| °
disclose
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