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•aT￿t £
Categories
D8talls
Total last period
to nearest £
to nearest £
to nèar•st £
B1 Cash funds
Cash and bank balan￿S 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
N￿nboT 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 cu￿ent 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)
Nun￿Or 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 n￿reSt £
Pennanent
endowment
funds
to noarest £
Restricted funds
Total current
period
to n•ar&st £
Total last period
to ngargst £
to n￿reSt £
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&2O24Additic￿Ial 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