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 4u*ymDa8t 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¢Bui*tioD4 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
ofthtlDa*tétsmlner'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 re*ed 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 d*e 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¢ St*aual 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 a*a¢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 <bTtt
atthljuted to PTti¢ular hfadimB8 they hve l*en alleA*d to a¢tiwtie8 on a basi8 LY)EYi¥tout vrith the ot
Stook6 valu&1 Èt thè Iw¥¢r of ¥￿t ￿d llet Te¥]tsth v*lu4 thr mp>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