APPENDIX 2 P.H.D FUNdamentals SC050447 OSCR Receipts and payments accounts For the period from Scottish Charity Regulator to August 2022 31 July 2023 Section A Statement of receipts and payments Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total funds current period Total funds last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Recelpts Donations 13 13 Legacies Grants 350 350 250 Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitable activities 9,827 94,424 9,827 94,424 10,587 75,103 1,264 1,264 363 43,337 43,337 8,312 Al Sub total 149,217 149,217 94,615 A2 Recelpts from asset & investment sales Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total £££££ Total receipts 149,217 149,217 94,615 A3 Payments Expenses for fundraising activities Gross trading payments 66,101 66,101 39,634 Investment management costs Payments relating directly to charitable activities Grants and donations 59,573 59,573 22,885 Governan costs" Audit l independent examination Preparation of annual accounts Legal costs other A3 Sub total 125,674 125,674 62,518 A4 Payments relatlng to asset and investment movements Purchases of fixed assets 4,148 4,148 11,885 Purchase of investments A4 Sub total 4,148 4,148 11,885 Total payments 129,822 129,822 74,403 Net receipts / (payments) 19,395 19,395 20,212 A5 Transfers to l (from) funds Surplus / (deficit) for year 19,395 19,395 20,212 TRUE
APPENDIX2 P.H.D FUNdamentals Section B Statement of balances SC050447 Unrestricted funds Expendable endowment funds to n•arost £ Permanent endowment funds to nearest £ Restricted funds Total Current period to n•aTt £ Categories D8talls Total last period to nearest £ to nearest £ to nèar•st £ B1 Cash funds Cash and bank balanS at start of year 75,437 75,437 55,225 Surplus l {deficit} shown on receipts and payments account Cash and bank balances transferred from non incorporated entity 19,395 19,395 20,212 Cash and bank balances at end of year 94,832 94,832 75,437 (Agree balances with receipts and payments accountls)) Detai15 Fund to which asset belongs Market valuation Last year to n•ar&st £ to nèar8st £ none -z aao Total Details Fund to whlch assèt b&longs Cost Iir avallablo) Current value Irf available) to n8ar&st £ Last yoar to nèarost £ to noar8st £ B3 Other assets Gymanastics Equipment Tram olinin ui ment unrestricted 5,811 45,972 15,094 66 74 unrestricted 21,891 10,906 22,288 12,830 Continental - Trampoline competion model 101 complete lincl. end decks and roller stands) 2,221 1,605 2,221 manastics E ui ment 21122 manastics Equipment122123) 11,885 4,148 10,696 3,733 11,884.54 manastics E ui ment 23124 Total 85,130 48,897 49,297 Details Fund to whlch Ilablllty rolatas Amount du• Last y•ar to n&ar8st £ to n8ar&st £ B4 Llabllltles Fees for Independent Financial Review Hall Rent - Jul 2023 Unresticted 500 415 Unresticted 671 Hall Rent - Jul 2024 Unresticted 1,112 225 HMRC- PAYE & NICS Unresticted 163 Total 1,836 1,248 Details Fund to which liabilty relates Amount du• lèstlmatel to n8ar&st £ Last year to n&ar8st £ B5 Contlngent Ilabllltles none Total Signed by one or two trustees on behalf of all the trustees Slgnaturo Prlnl Name Date of approval 0510912025 0510912025 SCIO PHD 2023-20241 Statement of baLqnces December 2007
APPENDIX 2 P.H.D FUNdamentals SC050447 Section C Notes to the Accounts C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) 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 fvnd for the day-ttrday Nnning of the charity. Restricted funds may only be used for speafic purp)ses. Restrictions arise en specified by the donor or when fvnds are raised for specffic PUTposes. During ttie year the charity re ived grants of £250 Type of actlvlty or project supported Indmdual I institution NnboT of grnnts mad C2 Grants no grants made by the charity Total C3a Trustee remuneratlon no remuneration was paid during the period to any charity trustee or person connected to trustee cross this box {othetwise complete section 3b) YES Authority under which paid C3b Trustee remuneration - details mana ement & coachi time reimbursed 15,480 One trustee was incorrecl aid as a contractor. PAYE records to be u ated and a total of -3,497 £6,079.47 wll has been refunded to the dub of which £3,496.96 relates to the cuent financial ear. These amounts to be id over to HMRC lus interesu nalties C4a Trustee expenses no expenses were paid to any charity trustee during the period then LTOSS this box (otherwise complete section 4b) NunOr of trustges C4b Trustee expenses - details Transaction amount 1£) Balance outstsnding at period end (£1 Nature of relatlonshlp Nature of transactlon C5 Transactlons wlth trustees and connected persons none C6 Other Informatlon All trading (provision of weekly gyTnnastics & trampolining lessons). is in support of the primary purpose of the charity. namely "the advancement of public participation in sport" SCIO PHD 202>2024 1 Notes December 2007
APPENDIX 2 P.H.D FUNdamentals SC050447 Additional analysis {1) Analysls of recelpts and payments 1 Donations Unrestricted funds Expendable endowment funds to nreSt £ Pennanent endowment funds to noarest £ Restricted funds Total current period to n•ar&st £ Total last period to ngargst £ to nreSt £ to n•arost £ Donation 13 13 Total 13 13 2 Grants Unrestricted funds to nearest£ Restrided fvnds Total current period to nearest £ Total last period to nearest £ to nearest £ Peebles Round Table 350 350 250 Total 350 350 250 3 Gross receipts from other charitable activities Unrestricted funds Expendable endowment funds to nearèst £ Pennanenl endowment funds to nèarest £ Total current period Restricted funds Total last period to nèarÈst£ to nèarèst £ to nÈarèst £ to nèarèst £ Club Membership Fees Sales Club rrErchandise 5,732 1,282 772 5,732 1,282 TT2 7,332 980 other Contribtions Paris Trip 35,551 35,551 Total 43,337 43,337 8,312 4 Payments relating directly to charitable activities Unrestricted funds Expendable endowment funds to nearest e Pennanent endowment funds to nearest e Restricted funds Total current period to neaTe5t e Total last period to nearest £ to nearest e to nearest £ Scottish & British Gymnastics Club rrErchandise - stock purchased Other 7,508 7,508 10,816 10,111 1,958 3,398 39,219 3,398 39,219 Paris Trip Costs Total 59,573 59,573 22,885 SCIO PHD 202&2024Additional noles (1) December 2007
APPENDIX 2 SC050447 Additional analysis {2) 5 Breakdown of unrestrlcted funds Unrestricted fund 1- enter name of fund below Unrestricted fund 2 - enter name of fund below Unrestricted fund 3 - enter name of fund below Unrestricted fund 4- enter name offund below Unrestricted Fund Total unrestricted funds Total nrestricted funds last period R8celpts Donations Legacies Grants Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitable activities Sub total 13 13 350 350 9,827 94,424 1,264 250 9,827 94,424 1,264 10,587 75,103 363 43,337 149,217 43,337 149,217 8,312 94,615 Receipts from asset & Investment sales Proceeds from sale of fixed assets Proceeds from sale of investments Sub total Total recelpt8 149,217 149,217 94,615 Pa m8nts Expenses for fundraising activities Gross trading payments Investment management costs Payments relating directly to charitable activities Grants and donations Governance costs.. 66,101 66,101 39,634 59,223 59,223 22,342 Audit l independent examination Preparation of annual accounts Legal costs 350 350 350 Sub total 125,674 125,674 62,326 Payments relatlng to asset and Investment movements Purchases of fixed assets 4,148 4,148 11,885 Purchase of investments Sub total 4,148 4,148 11,885 Total payments 129,822 129,822 74,210 19,395 19,395 20,404 Transfers to l (from) funds Surplus / (deflclt) for year 19,395 19,395 20,404 Nature and ur ose of funds Charitys classes remain very popular and subscription income continues to be strong. SCIO PHD 202&2O24AdditicIal notes12} December 2007
APPENDIX 2 P.H.D FUNdamentals SC050447 Additional analysis (3) 6 Breakdown of restrlcted funds Restricted fund Restricted fund Restricted fund Restricted fund 1 - enter name of 2 - enter name of 3 - enter name of 4 - enter name of fund below fvnd below fvnd below fund below Coach Education Club Sport Etrick & Lauderdale Build Back a Better Borders Tesco Community Grant Total restricted Total restricted funds funds last period Receipts Donations Legacies Grants Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitable activities Sub total 192 192 Receipts from asset & Investment sales Proceeds from sale of fixed assets Proceeds from sale of investments Sub total Total receipts 192 Payments Expenses for ftjndraising activities Gross trading payments Investment management costs Payments relating directly to charitable activities Grants and donations Governance costs.. 192 Audit l independent examination Preparation of annual accounts Legal costs Sub total 192 Payments r8lallng to asset and Investment movements Purchases of fixed assets Purchase of investments Total payments 192 Transfers to l (from) funds Surplus / (deficit) for year Nature and purpose of funds o restric SCIO PHD 2023-2024Additional notes13) December 2007