2025-09-30-accounts

Indapondent ExamlnerS Report to the Trustae8lMan7bers ol tho Scottlsh Co8Stal Aowlng Associatlon I report on the receipts and payments 8ccounts of the charity for the year ended 30 September 2025 which are setouton one page. R•8p•etivo r•spon$lbiiitlo8 of tyu¥t008 and exarnlner The ch8rlty'5 trustees are responsible tor the pr8par8tion of the 8ccourit8 in accordance with the terms of the ChaTitles and Trustee Investment IScotland} Act 2005 and the Charitle8 Acccunts (Scotlandl Regulation3 2006 las amended). The charrty tru8tees consider that the audlt requiieThent of Re8ul8tion 10111 Idl of the 2006 Accounts Regulations doe5 not apply. It Is my responsibility to examine the accounts as required under section 44{11 Icl of the Act 8nd to state whether partlcular matters have come to my attentlon. Basls of Independent oxamlner's Statemont My ex8mination Is carried out in 8ccordance with Regulation 11 of the 2006 Account5 Regulations. An examin8tion includes a revlew of the accounting recorcfs kept by the charity and a ¢ornp8ri80n ofthe sccounts pr88ented with those records. It 81s0 includes consideration of any unusual item8 or d5￿10sure9 tn the 8ccountS and seeks explanations from th8 trustees concernlng any such m8tt8rs. The proc8dures undertaken do not prcwide all the evidence that would be required in an audit. and consequently I do not expre88 an audit opinion on the vigw given by the 8ccounts. Ind•p•ndgnt ox4mlner'• statemont In the Gourse ol my ex8minaiion. no mgtter ha8 come to my 8ttention whlch gives me Teasonable cau$è to belleve that In any materi8l respect the r8quirement8: to keep accounting record8 in 8ceordance wtth Sectlon 44111101 ot the 2005 Act and Regulatlon 4 of the 2006 Accounts Regulatlons to prepare 8¢counts which accord with the accounting record8 8nd comply wlth R•gul8tion 9 of the 2006 Aeeounts Regulation8 have not been met, or 2. to which, In my oplnion. attentlon shoul(i be drawn In order to en8bl8 a propar under8t8nding of the sccounts to be re8ched. Name: Andrea Woodh88d Relevant Professlongl quaUfIC￿lOnIproIessIon81 body". MICB Address: 5 Commercl81 Streel. Findochry AB56 4PX Dete: 22 June 2026

Openlng Balance per 111012024 1109354. Add subs relating to 23124 IBroty) Subs from 85 clubs relatlng to 25126 {Avochl Totsl Inwme 4500 Less Expenses= Loch Tummel Accommodation meda15 and awards for FWS hlre of sallln8 club Training- mileage Training - St Andrews Trainin8 Naim sub toral rrolnlng andAGM Insurance Bank Charges ' usuol, expenditure Worlds - Tracker5 Worlds- Scales Shirt5 for SCIIA umpires sub totol World5 expendlture Total Expenses 17 350 465.4 655 470 4115.39 1134.42 13.17 5262.98 3750.13 319.99 255.5 4325.62 9588.6 Closlng bal•n¢e per 3019125 6124.94 From bank statement: Openln8 Balance per IIIOIZOZ4 Pald In Paid out Closln8 b4lance per 3019125 11093.54 6305.6 -11274.2 6124.94 . Account details: Bank of Scotland 80W7 06(K11615

5 Seatown LossicTni)uih IV316ll Tel: [phone](x)18 [e-mail] or Easte￿[e-mail] Treasurerfs Report to accompany the Accounts U10124 to 3019125 SCRA siarted the ye3r with an o￿nIng balance of £11.093.54. Following a number r)f years with minimal regular expenditure thi5 balance had sto￿,1Y been increasing. However. as l am Sure you noiiced, this year was a Worlds yearl On lop of our'usual, expenses. as the regional represeniarivc of the host nation, SLRA Icided to help Stranraer our. by financing the trackers as well as buying the scales so that we can easily weigh the boais, not just at Ihe Worlds bui ai any furure evenrs ihar mi8hi wish ihis. With T-shirts for SCRA commliiee members and some of ihe regular umplres, Ihai [￿k Worlds related expendlrure 10 £4325.62. We have also been more aciive on Ihe iraining fronl. PK)siing two regional development days in St Andrews and Nairn. Normally cox tralnlng se55lons are run by volunieers ai a hosi club. so ihe only cosis incurred are mileage. For these developmeni days, SLRA mei ihe costs of rhe hire of suitable venues and subsidised the C051 of catering. I have also included here ihe cosi of the Freshwaiers (Accommodaiion. medJ15 and hire of the Sailln8 c.lub) as Ir Is rhls year more of a trainin8 eveni. rarher than ihc re8lonal sprints wlih the same goal.. to ensure thi5 AGM is quorate. This br￿¢gh1 the total expendilure on Training and the AGM 10 £4115.39. As usual, our other major expendilure 15 insurance which increased by nearly 4% compared to last year to £1134.42. And the BJnk of Scoiland iniiduced bank char8es In July. casting £13.17 this year. (I have not, 2S yct, had Ihc chance to see If we can avo￿ (hisl ) This brings 'usual' expendlture to £5262.98 and total expcndiiure tu £9588.60. This was financed by subs from 81 Scottish and 4 English Associate clubs (SkK)t the deliberaie typol l) givlnB a -Jtal income of £4620. As you know, we are a totally volunteer organisation. and wiih¢Mt your suppuri. none of this would not be p)ssible, so once again. thank you! (A5 an a51&. I wrwkl like io remlnd yw that our financial year runs from Isi (ktotrtr ulliil 3￿h SepleTnber. Flease do no( pay y{￿1 subs bef(¥e rhe i" of (kiober l(v weferablj Ihe AC.Ml as this folls in ihe wrnn8 J¢counrin8 periodl Ilowever I would Ilke io crKoufJ8e ¢￿b5 to pay bef(Ye Qhr151mas ￿ I don'i have io cha￿e y( iipl I do [￿t issué an inwoKe. hilt Anrly will letter thai should bc sufficieni to raisL" 4 pJymcnl 47TTrd I wlll xnd fomial Tecelpi If Y¢￿ requesi onel Hcwever Y￿ p3y, I do really 3pveC￿1te an email ih* I can reply io, to xknowledge receipt. as club [re￿IrerS chJn8e qLLite frequenily and il ix diffThlt othenvi%e io keep up io dale.) In summary, expenditu￿ significantly excecded income so our bank balance has reduced from £11,093.54 to £6,124.94, none of which is ringfenced. Even excluding Ihe Worlds expenditure our 'usual' cosls exceeded our income and wc expect our iraining costs to coniinue increasing. (￿r subs have not increased since SCRA was formed in 2010 and 10 put ihis inio context, Briiish Rowlng membcrship is £75 per ￿r$0￿ + a club fee. We would again like 10 i￿lkI up a lirrle reserve for ihe future, so I would thcrcfore like to prowse that membership for 24125 increases from E60 to £80 with ihe concession of £40 for small clubs (with fewer rhan 20 members) increasin8 to £50 and for Associate members 10 £30. a5 recommended by the committee. Wendy Clemenis, T￿asurer. SCR Scottish Coastal Rowing SCO50345