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2025-03-31-accounts

Athletics Trust Scotland SCIO

Scottish Charity No – SC050143

Annual Report and Financial

Statements

For the period ended 31 March 2025

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Athletics Trust Scotland

Contents
Reference and Administrative Details 3
Trustees 4
Trustees’ Report 5
Independent Examiner’s Report 10
Statement of Receipts and Payments 11
Statement of Balances 12
Notes to the accounts 13
Plans for Future Period 14

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Athletics Trust Scotland

Reference and Administrative Details

Charity Name

Athletics Trust Scotland SCIO

Scottish Charity Number

SC050143

Principal Address

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Trustees

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Athletics Trust Scotland

Trustees’ Annual Report

The trustees have pleasure in presenting their report together with the financial statements for the year ended 31 March 2025.

The basis of preparation is over a 12-month period.

Objectives and activities

The organisation will operate for the benefit of the public as a non-profit distributing charity whose principal objects are:

(a) the advancement of public participation in Athletics as a sport by:

(i) providing support in the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage;

(ii) promoting and encouraging individuals towards accreditation for coaching and the role of competition officials;

(iii) providing new opportunities for more people to participate in Athletics and running activities;

(iv) supporting the improvement of facilities provision;

(v) advancing learning and development opportunities for athletics leadership - athletes, coaches, clubs, club volunteers and officials; and

(vi) supporting projects and initiatives delivered in line with Scottish Athletics and in conjunction with national strategies for the sport of athletics.

In relation to its objects and aligned to the Equality Act 2010 the organisation will:

(a) Strive to avoid intentional and unintentional discrimination by virtue of age, disability, gender reassignment, marriage and civil partnership, pregnancy & maternity, race, religion or belief, sex, sexual orientation or any other such artificial barriers or prejudices; and

(b) Strive to undertake whatever reasonable changes in services or facilities which may be necessary to implement the above.

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Structure, Governance and Management Constitution

The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 8 May 2020. The trustees and Scottish Athletics Limited are the members of the charity.

The Members have the right to attend members' meetings (including any annual general meeting) and have important powers under the constitution; in particular, the members appoint people to serve on the board and take decisions on changes to the constitution itself. The Board, referred to in the constitution as Charity Trustees hold regular meetings, and generally control the activities of the organisation.

Appointment of trustees

The individuals who signed the Charity Trustee Declaration forms which accompanied the application for incorporation of the organisation shall be deemed to have been appointed by the members as charity trustees with effect from the date of incorporation of the organisation.

Election / Appointment, retiral, re-election / re-appointment

The board shall comprise of:

(a) up to five charity trustees elected by the members at an AGM ("Independent Charity Trustees"); and

(b) up to three charity trustees appointed by Scottish Athletics pursuant to Clause 65 ("SA Charity Trustees").

Notwithstanding any other provision of this constitution, Scottish Athletics may at any time appoint any person (unless he/she is debarred from membership under Clause 62) to be a charity trustee by notice in writing to the board, signed by an appropriate officer on behalf of Scottish Athletics. Such appointment shall be effective from the time at which written notice is received by the board, or such other time as may be specified in the notice.

The board may at any time appoint any person to be an Independent Charity Trustee (unless he/she is debarred from membership under Clause 62).

The charity trustees shall remain charity trustees until retirement in accordance with the following clauses:

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(a) no charity trustee shall serve for a period of more than one year expiring at the conclusion of an AGM ("Initial Term") without being re-appointed in terms of this constitution;

(b) at each AGM, each charity trustee who has served their Initial Term shall retire from office, but are then eligible for re-appointment for a period of up to three consecutive years expiring at the conclusion of an AGM ("Fixed Term");

(c) at each AGM, each charity trustee who has served their Fixed Term shall retire from office and cannot be re-appointed to that post without having an absence of one year thereafter; under Clause 68.

A charity trustee retiring at an AGM will be deemed to have been re-appointed unless:

(a) they advise the board prior to the conclusion of the AGM that they do not wish to be re-appointed as a charity trustee;

(b) they are an Independent Charity Trustee and a resolution for the re-appointment of that charity trustee was put to the board and was not carried; or

(c) they are a SA Charity Trustee and Scottish Athletics gives notice

Achievements and Performance

The organisation continues to grow year-on-year through fundraising and raising the profile since its inception 4 years ago.

Governance:

In partnership with scottish athletics, ATS had the support of a part time Fundraising Manager from March 2021 to December 2024 to begin developing the charity’s cases for support and to identify potential sources of funding. After almost four years at ATS, Kyle Greig concluded his contract and role as Fundraising Manager to embark on new professional challenges. At the end of the reporting year ATS began recruitment for a Head of Fundraising and Development.

The Trust continues to have in place a Service Level Agreement with scottish athletics to effectively manage the relationship.

The Board of Trustees meets every three months to provide strategic direction for ATS, ensure continued compliance as a charity, track progress against agreed objectives, and support the Executive role.

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Transforming Lives Grant Fund:

ATS ran its Transforming Lives Grant Fund for the second year. The fund awarded grants of up to £1,000 to eight organisations across Scotland supporting underrepresented groups to access opportunities to participate in and enjoy the sport. This year, funded organisations were Aberdeen AAC, Aberdeenshire Active Schools, Elgin AAC, Forth Valley Disability Sport, Outdoors for You, Runforever, Scottish Student Sport, and Team East Lothian.

National Community Impact Team:

ATS continued to support the National Community Impact Team at scottish athletics, which aims to increase representation of communities who traditionally face barriers to physical activity. ATS funded a Local Community Impact Leader working in the East End of Glasgow, whose work includes delivering physical activity outreach sessions to disadvantaged children and young people in their local community.

Para Athletics:

ATS secured funding to establish Scotland’s first National Wheelchair Racing Hub, which aims to make wheelchair racing more accessible and enjoyable for people with disabilities. The hub will act as a ‘swap shop’, enabling athletics clubs across the country to borrow racing wheelchairs for free. Through the initiative, people who are interested in the sport will be able to try a racing wheelchair without them or their club facing the significant financial barrier of having to invest in an expensive piece of equipment.

Scottish Running Week:

The second annual Scottish Running Week (SRW) was held from 3-9 June 2024, with the dual purpose of celebrating the benefits of running and raising funds for ATS. To mark the start of SRW, we held ‘Tales of the Track and Trails’, a panel discussion with athletes Jasmin Paris, Eilidh Doyle, Alice Goodall and Joanna Robertson, which raised £2,303.15.

The running community across the country got involved with SRW, with notable donations including £5,000 from the University of Edinburgh Sport and £1,000 from Inverclyde AAC’s Loch Thom Trail Race.

Financial review

Over the past year, ATS has had several donations from charitable trusts and corporate supporters, including £10,000 from the Wiseman Family Charitable Fund, £10,000 from the Morrisons Foundation and £15,000 from 4J Studios Limited. We also continued to receive support from the athletics community across the country, with funds generously raised through SRW and various other community events.

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Reserves policy

The trustees’ policy is to retain three months’ worth of normal running costs in order to meet commitments and to cover any unexpected expenditure. Three months average running costs in the financial year stands at £3,679.75, supported by reserves of £16,654. The trustees believe this is an acceptable range and will continue to monitor the position.

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Athletics Trust Scotland

independent Examiner’s Report to the Trustees of Athletics Trust Scotland $C050143

| report on the accounts of the charity for the 12-month period ended 31 March 2025 which are set out on pages 11-13.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 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 examiner's report

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts 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 statement

In connection with my examination, no matter has come to my attention:

have not been met; or

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Athletics Trust Scotland

Statement of Receipts and Payments for the period ended 31 March 2025

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2025 2025 2025 2024 2024 2024
Receipts £ £ £ £ £ £
Donations(Note 4) 7,770 36,500 44,270 6,089 17,000 23,089
General Fundraising 8,249 0 8,249
Total Receipts 16,019 36,500 52,519 6,089 17,000 23,089
Payments
Cost of Charitable
Activities(Note 5) 19,597 31,960 51,557 8,247 17,000 25,247
Total Payments 19,597 31,960 51,557 8,247 17,000 25,247
Surplus/(Deficit) (3,578) 4,540 962 (2,158) 0 (2,158)
Transfer between
funds 0 0 0 0 0 0
Surplus/(Deficit) for
theyear (3,578) 4,540 962 (2,158) 0 (2,158)

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Athletics Trust Scotland Statement of Balances as at 31 March 2025

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Opening cash at bank
and in hand 15,692 0 15,692 17,850 0 17,850
Surplus/(Deficit) for the
year (3,578) 4,540 963 (2,158) 0 (2,158)
Closing cash and bank in
hand 12,114 4,540 16,654 15,692 0 15,692
Bank and Cash Balances
Bank deposit account 12,114 4,540 16,654 15,692 0 15,692
Other assets –
unrestricted funds 0 0 0 0 0 0
Liabilities (unrestricted
funds) 0 0 0 0 0 0

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Athletics Trust Scotland Notes to the accounts for the period ended 31 March 2025

1. Basis of accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2. Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the trustees in the furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the organisation.

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. During the year the charity did not receive any donations or receipts of monies through fundraising events in this respect.

3. Related party transactions

The organisation’s insurance policy includes Trustee Indemnity Insurance for all its trustees. No other remuneration was paid to the trustees or any connected persons during the period.

4. Donations

. Donations
Unrestricted Restricted Period Ended
Funds Funds 31/03/2025
£ £ £
Other 7,770 36,500 44,270

5. Cost of charitable activities

5. Cost of charitable activities
Unrestricted Restricted Period Ended
Funds Funds 31/03/2025
£ £ £
Bank charges & Fees 531 0 531
Insurance 672 0 672
Consultancy 13,876 0 13,876
Programmes(YPF) 2,500 0 2,500
Events 2,018 0 2,018
TransformingLives 0 15,360 15,360
StrengtheningCommunities 0 1,600 1,600
National Academy 0 15,000 15,000
Total 19,597 31,960 51,557

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Plans for Future Period

ATS’s key objectives over the next year include:

Declaration

Signed on behalf of the charity trustees:

Chair

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