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: 07717 22(x)18
Treasurer@scottishc03sialrowing.org
or Easte￿illa@grna11.corn
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