PINKSTON PANTHERS
SC050346
RECEIPTS AND PAYMENTS ACCOUNTS YEAR ENDED 30 JUNE 2025
Pinkston Panthers SCIO (SC050346)
Year ended 30 June 2025
APPENDIX 1
| OSCr | Trustees’ Annual Report for the period |
|---|---|
| Period start date Period end date |
|
| Day Month Year Day Month Year |
|
| From 01 07 2024 To 30 06 2025 |
Office of the Scottish Charity Regulator
Reference and administration details
Pinkston Panthers Charity name Other names charity is known by Registered charity number SC050346 Charity’s principal address 8 Trinity Grove Edinburgh
Postcode EH5 3HD
Names of the charity trustees on date of approval of Trustees’ Annual Report
| Trustee name | Office (if any) | Dates acted if not for whole year |
Name of person (or body) entitled to appoint trustee (if any) |
|
|---|---|---|---|---|
| 1 2 3 4 5 |
Stewart Pitt | Treasurer | ||
| Emma Nabili | Chair | |||
| Gordon Cameron | Secretary | |||
| David Knox | Joined 01/01/2025 | |||
Reference and administration details
Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)
| Name | Dates acted if not for whole year |
|---|---|
| Craig Ritchie | Resigned 25/10/2024 |
| Fraser Gormal | Resigned 12/01/2025 |
1
Pinkston Panthers SCIO (SC050346)
Year ended 30 June 2025
Structure, governance and management
Type of governing document Constitution created from SCVO Model SCIO Constitution Trustee recruitment and appointment Trustees recruited from Parents of athletes and Coaches.
==> picture [332 x 114] intentionally omitted <==
----- Start of picture text -----
Trustees recruited from Parents of athletes and Coaches.
----- End of picture text -----
Objectives and activities
Charitable purposes - The advancement of public participation in the sport of canoeing, kayaking or other paddle sports. - To encourage all prospective and current members to contribute to the development of the sport and the organisation in line with their abilities and aspirations. - Providing and making available training in those sports. - Working in partnership with other bodies to advance the purposes. Summary of the main activities We run a coached club night every night throughout the year that caters in relation to these objects for beginners right up to serious competitors. We also arrange training sessions at other sites in Scotland and down south mainly focussed on members who are interested in competing. We run Slalom competitions as part of British Canoeing’s National Ranking Races.
2
Pinkston Panthers SCIO (SC050346)
Year ended 30 June 2025
Achievements and performance
Summary of the main achievements of the charity during the financial period
Ran weekly club sessions and some weekend training camps. Also coached members at competition weekends. Organised races at Pinkston, Grandtully and Alva. There were numerous successes at British National ranking races and several members were promoted to higher divisions through the year. Two club members qualified for British Junior and Under 23 whitewater racing team.
Financial review
| Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any) |
We maintain close control on finances and always ensure that there are sufficient reserves to cover fixed costs (container storage, insurance etc) Income is generated from Club sessions, races and grants. Expenditure is mainly on storage, Equipment and paying for site hire. We charge members for club sessions at a rate that just covers the sessions. Where sessions are too small to be economic then we will cancel them. Race income, donations and grant funding cover purchase of new equipment and storage hire. Free unrestricted reserves at the year end were £18,227 which meets the above policy. |
|---|---|
| N/A | |
| N/A |
3
Pinkston Panthers SCIO (SC050346)
Year ended 30 June 2025
Other optional information ~~ee~~
Declaration ~~ee~~
The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees
Signature(s) Full name(s) Stewart Pitt Position (e.g. Chair) Treasurer Date 10/03/2026
4
Pinkston Panthers SCIO (SC050346)
Year ended 30 June 2025
Independent Examiner's Report to the Trustees of Pinkston Panthers SCIO
I report on the accounts for the year ended 30 June 2025 set out on pages six to nine.
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's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 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 the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I 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:
-
(1) Which gives me reasonable cause to believe that, in any material respect, the requirements
-
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
-
to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mathew Gillies LLB (Hons) ACPA FCIE Full member of the Association of Charity Independent Examiners Cowan & Partners Limited 60 Constitution Street Edinburgh EH6 6RR
Date: 31 March 2026
5
Pinkston Panthers SCIO (SC050346)
Year ended 30 June 2025
Receipts and Payments
Year ended 30 June 2025
| Notes Receipts Donations & Legacies 5 Income from Charitable Activities: 6 Club Nights & Water Fees Equipment Sales Membership & Boat Storage Race Income & Competitions Summer Sessions Total Receipts Payments relating to Charitable Activities: 7 Accounting Coaching Equipment Minibus Costs Race & Competition Costs Sundry Expenses Water & Container Charges Website Total Payments Surplus/(Deficit) for the year Transfers between funds Cash funds brought forward 8 Cash funds carried forward |
Unrestricted Restricted Total Funds Total Funds Funds 2025 2024 £ £ £ £ 12,904 - 12,904 - 8,633 - 8,633 8,497 930 - 930 800 1,635 - 1,635 4,090 5,696 5,696 19,725 1,312 - 1,312 - |
|---|---|
| 31,110 - 31,110 33,112 690 - 690 660 793 - 793 - 3,220 - 3,220 1,900 553 553 8,752 1,804 - 1,804 5,272 130 - 130 125 22,435 - 22,435 22,010 201 - 201 219 |
|
| 29,826 - 29,826 38,938 1,284 - 1,284 (5,826) - - - - 16,943 - 16,943 22,769 18,227 - 18,227 16,943 |
6
Pinkston Panthers SCIO (SC050346)
Year ended 30 June 2025
Statement of Balances
Cash at Bank and in Hand
| Cash and bank balances at start of period Suplus/(Deficit) for the period Transfer of Funds Cash and bank balances at end of period |
Unrestricted Restricted Total Funds Funds Funds Funds 2025 2024 £ £ £ £ 16,943 - 16,943 22,769 1,284 - 1,284 (5,826) - - - - |
|---|---|
| 18,227 - 18,227 16,943 |
Accounts are prepared on a receipts and payments basis; however, the following assets and liabilities are in existence at the year-end.
Assets
The Charity owns a minibus which cost £5,800 on purchase.
Liabilities
An Independent Examiners fee of £720 for the year ended 30 June 2025 is due.
Notes to the Accounts
1. Basis of Accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & 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 furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the charity.
7
Pinkston Panthers SCIO (SC050346)
Year ended 30 June 2025
3. Related Party Transactions
During the year one Trustee donated £10,704 to the charity and another donated £2,200 from their business.
There were no related party transactions in 2024.
4. Trustee Remuneration and Expenses
The members of the Board of Trustees did not receive any remuneration or expenses in the year (2024: £nil).
5. Donations & Legacies
| . Donations & Legacies | ||
|---|---|---|
| Donations Nabili Partnership . Income from Charitable Activities Club Nights & Water Fees Equipment Sales Membership Race Income & Competitions Summer Sessions . Costs of Charitable Activities Accounting Coaching Equipment Minibus Purchase Minibus Costs Race Costs Race Levies SCA Affiliation Water & Container Charges Website |
2025 £ 10,704 2,200 12,904 2025 £ 8,633 930 1,635 5,696 1,312 18,206 2025 £ 690 793 3,220 - 553 1.804 - 130 22.435 201 29,826 |
2024 £ - - 2024 £ 8,497 800 4,090 19,725 - 33,112 |
| 2024 £ 660 - 1,900 5,800 2,952 2,401 2,871 125 22,010 219 38,938 |
6. Income from Charitable Activities
7. Costs of Charitable Activities
8
Pinkston Panthers SCIO (SC050346)
Year ended 30 June 2025
8. Movement in Funds
| Balance at | Balance at | ||||
|---|---|---|---|---|---|
| 1 July 2024 | Received | Paid | Transfers 30 June 2025 | Transfers 30 June 2025 | |
| £ | £ | £ | £ | £ | |
| General | 16,943 | 31,110 | (29,826) | - | 18,227 |
| Restricted | - | - | - | - | - |
| Total | 16,943 | 31,110 | (29,826) | - | 18,227 |
Approved by the Board of Trustees and signed on its behalf
Name 30/03/2026 Date
9