2024-12-31-accounts

46 HI￿ Street AB31 SSR

CoDli'iil% of tbe FlnAlldal stAtem￿th Rwtoftht Truit•w I to 3 7 kn 10

The tru&tCC8 PRS¢Dt th¢tr r¢FOrt ￿ the finex¢ial statalleth of the cha￿ty for the paiod l Augu& 2023 to 21 2024. The In￿￿6 bav8 pdopled the provisioD8 of Accountill8 md R￿￿tillS by StDtthJont of SI&Tkd&rdappllr4blelD thoUKendRwbJicof kn1W￿(￿lIs 102) (Qff￿￿vI I1onuary2019). ObJe4dve4 Tr org&DiS&tioL lo ¢stabli8W for ¢horlfable a public tffj¢fii ¢rtlty. wlth th¢ obJ￿￿Val of pmviding th¢ oppOr￿￿llty for obilthM in Ban¢hory and thè ar¢a ty patdoipala in the sport of gyrnna$ti￿ throu8b

ppropri&e level to ¢ompetitiow aub ￿mpe11t10￿5 are orgBni8ed for8ymn&8ts of all l¢Y¢]s top2rticipat£ i

Th¢9¢ ollectivel bAve been mpintslned for the palod up ts 31 Juty 2024. AtsArevl•w of Coac￿n8 t¢am, Iud ton avallobthty,itvMs oy#dto applyto OSCRfordisgolutloTr. Th18WAq rnted 11 De¢ember20N. Coach numbeJ8 dToppJ to four ty Avsurt 2023 dud to thtte In JAnuw 2024. One 4uymDa8t Wa8 complding her the Seottl6b Floor ond V8uit Tht In Edlnbur8b In DecrrLb¢r, with 80m¢ gwni4 ￿￿¢1¢llt polntB to move to Jllt¢rnedl8t¥ l¢v41, kn additi04 WLDn8ts attend￿ tha Abudeenth Witr F￿Val und th¢ &rio¢h Qlltt¢thll wJ)Icb th¢y eDJoywJtthngpJrt hL (kn sourc4 of is fw whl¢h 4t¢ ch￿1 to PaTddp8Un8 rn¢fllberg. For the pthiod of a¢count, w¢ ljavè twdv¢d £23,237 from ¢bwitoble o¢drfde& Thll e4Jmprise8 thon f• molley to cov¢r mp¢&tlon eatda md club HL Oyrfimdrdth8effortsthl& yrArwercp￿Wb¢ll thgfth ofthidub b*pme uncatth. At 23 0¢￿b￿2024, thw¢gr¢ net 08setsavaliablÈof fA,316 811 ofwhlch areiwre8trl¢tedfiwth. Th¢ u]]Thtri¢le<l the ftee rueryey avaElable to the cbatity to its obJectlv¢J, Any testricted fjjndè ￿ set up b&qed ottthexeJtsi¢tiOnB pIEced onikn of re¢elpL The club b&8 7nittoll confJTrnati¢)n that it a¢c¢pt¢d by OSCR u p8rt of the fju¢ce8￿ epplith for SCIO It cow has WTitt¢nConfin￿ ofdiwlution, 11 Ik¢¢mber2172A. de¢isi(ttison chDD8￿lO th# ¢Ollbtitution itEel£' The Boord of Ibtste¢8. who hold r¢gu]aT mc¢tillgs, and th¢ ￿vItiE8 of th¢ OTBanlsathn; for examplA tbebogrdls re8ponsibl¢ forFoottltorkns attd¢oDtrollin8 the )Inw¢id ofthcorg8ni8atso

Thjhttu ITr by the olub mallb#¥ at th¢ A¢aL A b¢ tMl•a¢d attd 18 normally majority wpportthi8dedsion. Th¢ d¢tsl18ar¢l8ld out In th¥du￿WIltien¢Xv5￿ti1oll. IbBo￿d ofTzuBlttaar¢ re•pO￿lb]e forth•dayto dynmllkngof th#( durfD8th¢yAr. Th¢ Btsttrd of 8dTAw nthYttu8teu of th? Mlth, th￿Ie4 gud re￿O￿l]It￿ of u well u 4dth8 f the l￿0kgr￿￿￿d hknodon of tbe Cbarity. SCN9722 AB315BA 46 Bjgb Stff AB315SR Battlw GymDg8ti¢5 aub Sao o¢drfty li NOV￿ber 20I9 8ppyovo1 tho OffiM of the CRSSATION OF TIiADJIqG Fa8e2

rth&Pertrrtl..1_4ITrE.*IQLIts.23..fknohE ved order of thekn2rd of on 28 F¢bn]£ry2025 bdwlf Pag•3

Ilwjrtolldwt￿ftrthe￿f1Cd l 2LIII to23 0&(lJu2Q24 outonpag¢8 fiv¢totsJ. ul Tnvc6tEnitt (Soot1￿) Aot 2(KJ5 olld thc Ac¢ounli (Scotklld) R¢BuitioD4 2(t06 (a8 amatha). Tho thsriws tru8t¢f8 L¥)JJsidr t&&t the gvdit re￿al￿eNt of lieguliaou I￿]x￿) to [¢) of the A¢counts RylthioD5 doag not spply, It18 my reypott&iblity ￿ ￿￿1)￿5¢ the #J wirty] S¢oli(TJ 44(IK¢) of th# A¢L Aud to &te wlthez ofthtlDatétsmlner'i ryort pruen¢ed with thL7K It ￿￿¢ knclude4 considets of any uniwgj It¢oN or dls¢tOgJtea in the a¢• 4nd the vriden¢e that w￿jId boT¢4illr¢d in rn eth, ond I do not eApre# ￿ wjdlr opknlou on tho view 8ivA by the eccounts. (I) wblthsLY•Jmèreason#bb¢wtsBto IxUov¢lhJÈ luaDyJllAtttlAITaV¢ th¢ r￿lt lo keo T¢00￿ lo 4e¢okn wlth Sth 44(IXa) of the 2005 A<¢ R￿At[On 4 of thè ?￿6 lo pr¢pgT¢ fjcwunl8 whicb witk tho and to Qomply wlth R•8ulthon 8 of th¢ 2(K16 notb¢ell or to in my krypinio4 attthtston BINKld be thwn in OTder to end￿8 8 propv ofthe to be 46 Elgh Strq AB31 JSR 28 Febtw2025

1.823 lo YeArEndw] 23.1024 31.723 Unr￿trI¢￿ Totsl 23,237 31250 121> 23,237 33.469 33,800 29.665 554 654 34,354 30,319 (El,117) 3.150 RRCONCILIATIONOFFUND 15A33 1¥83 4,316 15133

2ff2J UllMtriot•l Totsl 16,003 16W2 io 1684) (1.159) 4J16 lJ,433 4?l6 IJA33 IYBT Assrrs 4,316 IJA33 316 15,433 4,316 IJN33 lkn fjllaneial state4* oFwoved ty thèBoard of IYw<8 pnd all1￿[1￿>1 foi on 28 F¢brny 202S ond

farthe Erft￿ 1 to. 110rt0l)er2024 B• Gyrnnests￿ (Jub 18 a ChETlt&bl• TIK%￿D0￿1e￿ off£a￿tic￿ that li reed th¢ Offlo• ofth¢ Scrtti6h ajarity Regth. Tho SCEO'S Charity llUJllber alld pl￿t ofbJw81 con be ft)und ia th¢ B?j￿hDry Gymnestie4 aub SCIO had utt¢ndr41 It8 PCTlod de to 23 O¢tobor 2024 in ]ine with thedlwluti)ll dth#ppr0￿JbYoSc The finall¢iAI 8tatements of the thwity, wht¢b l& • publlc benefit cDtIty wider FRS 101 btva be¢n prffjared in acurdwu th• Ch&rittee SORP (Trs 102) 'AccouDtin8 Ind RBpoitiD8 by Cbwities: St•knen¢ of Rep)rtiD8 Stolldard applithk in th¢ UK And Republic of trdgnd (FRS 102) {eff￿1ve l 2019),, Daftcial R¢fft8 Stalld￿d 102 Tbe FinEnciql Rcwting Stsndard oppllthle JD the UK and Rybli¢ ol Jnlmd, atsd the amitic8 and fllvthwt (Sootlpnd) 2005. The knt¢mth Jwve b& ftPDTdDgitsndqrd 102. redu¢eddlKloiur• ox¢mpdp Th¢ ¢hgrity tskn advaDtsKe of the following disclo￿￿¢ a¥¢mpdoM In pryw1￿ the£e fi]MnclAI •BpermlttedbyFRS 102 TrFwolldo1 R¢p)rtsD8 8laftdardapp]I¢Able knth¢UKw￿R¢PUb]hQfIre1Illd'. th¢reffjdr￿￿ts of Secdon7 Sta¢¢r09￿ ofCaghFlo￿. tbérwii￿t ofparnwb 3.17(d%' th¢T¢quirwnt8 of pryThphs 11.4111.44, IIAJ. 11,47, IIA8(8XIII), IIA8(4Xfv). 11.48(b) and I IA8(¢); th9Tr4uif¢TD¢nls ofpryrepbs 1226, 1227, 1229(a), 12,29(b) and 1229&' th¢Tr4ulrunenl ofpwob 33.7, All incom¢ is zecwusal ia tb¢ Staual of Fin￿￿1￿1 Activitie8 once the cbwity h49 thtst1￿ to th¢ tknd4 16 probobl¢ that th# lll¢Omè will b¢ ￿1ved ond tbB amount iaa be re]i4bly. Th¢ Cbdty l• n reyto￿l forVAT. G￿ltionS aa¢ltsl to the 81th hryvg brin it IJ ptobthk that thB illco￿ will be rttekved Amt the 2mOUDts cb8Tity ts) that eXp￿th￿ il is pTh>Trdbl¢ B traDBfcr of ￿0￿onI1c bellefits w3ll be iA settle11￿tt and th¢ Bmoutrt of the obllgation be measu￿d re]illbty. EX￿th￿ is OLYAwtted for OL 8u ac¢nJhls bo81$ and has be￿ da88i£vJ undtr that weBal¢ 011 ¢Qbt relatoa to tbe c8tegory. wh￿ cojllot be in8 allow￿ll￿ for ob801¢ts slow Tha ch Is4XPt fromtsx on itscbBritablc acti Fwid •¢¢ollnlkng Page7

rorthe Pertod l Augtyt ?￿310 2> ortOber￿ 1.8.23 Ye8rF•ded 31.723 23.1024 1219 Perf¢)d IA23 23,1024 31.723 A(¢l￿ty 23237 3l2SO During th¢ year oJ# Tn* pa)in￿l for coacbiog ÈDd vthmbdtsivo ￿￿1¢t4 w th¥ dub whl¢btotalle4£4307, All p&ym¢ttt$ ￿ tpprovtrAbytb¢BoaTdofTDJ8trf8.

StAtsments. IA AY AFFCOSTS 2024 2028 1.159 ii. N¢t At IA2J ,10.24 13833 (11,117> 4,316 15,433 (11,117) 4,316 Notmovam¢Jrt fn DJod4 Induded Ill the RboVE￿￿ fouowt. iti JJnd8 23237 (34J54) (11,117> 23237 (34J54) (11.117) At 31.723 At IA22 12283 3,lYJ 15h33 12283 3.130 15,433

fnr theTrrlod 1 .4￿￿y1 2•21tr 11 october2￿4 C•v¢ nel Movan￿tIll i￿h￿kd1￿1heab0￿￿To￿Ifo11i￿rn: (p￿d￿l infond8 33,469 (30J19) 3,150 33869 (30319) 3,150 12. CESSATION OFAaivrriES Bpnchory GymnAsdpJ aub SCIO ba8 appl1￿ t4 aTrd T#dved OSCR to dlusolv# th¢ SCIO 88 11 DKanb¢r 2024. In line witk th¢ t¢rmts of tb¢ djueoludon all BurpluB hllvo bBpn traVsfW￿ trj Akn¢ ¢*mttAqtte8 ¥M￿￿lle aub (SC048070) alld BaDchory TTrmpollllaBnd Dmraub (SC047331). P¥iO