## **ACTIVE GYMNASTICS CLUB SCIO**
## **ACCOUNTS**
## **FOR**
## **1 APRIL 2024**
## **CHARITY NUMBER SC050451**
## **RITSONS**
Chartered Accountants 103 High Street Elgin IV30 1EB
**Active Gymnastics Club SCIO Trustees' Annual Report for the year ended 1 April 2024**
**Page 1**
**Scottish Charity Number** : SC050451
## **Current trustees**
## **Charity's principal address**
35 Duff Street, Hopeman, IV30 5RZ
## **STRUCTURE, GOVERNANCE and MANAGEMENT**
## **Constitution**
The Club was registered as a SCIO on 11 September 2020. The Club is administered in accordance with the Constitution. It has a single tier structure and as such the trustees are the members of the charity.
## **Recruitment and appointment of Trustees**
The appointment and removal of Trustees is in accordance with the Constitution. There must be a minimum of three trustees and a maximum of six.
## **Charitable purposes**
The objects of the charity are:
- to encourage public participation in the sport and practice of gymnastics by persons of all ages and abilities living in Moray, in order to improve their quality of life; and
- to provide and make available to the public, sports facilities, recreational activities, and facilities for recreation or other leisure time occupation in furtherance of the health and wellbeing of the general public and in the interests of social welfare; and
- to advance education by providing educational opportunities for participants to expand their skills, knowledge and interest in the sport of gymnastics and coaching; and
- to advance and promote community development and citizenship by providing volunteering opportunities and increase community activity, by way of the sport of gymnastics and coaching.
## **Activities**
The Club was set up to provide affordable gymnastics for all children who want to participate. All coaches are British Gymnastics qualified. All volunteers involved are PVG checked. The club is affiliated with Scottish Gymnastics and therefore governed by their rules and regulations.
## **ACHIEVEMENTS AND PERFORMANCE**
A big thank you to the current committee and trustee members, (treasurer), (secretary) and (child protection officer) for their continued support. Obviously a huge thank you goes to head coach along with , trainee coaches, youth volunteers and adult helpers. Without whom the club couldn’t run. Thank you to parents for their support in bringing their young person every week to training sessions, displays and the competition.
**Active Gymnastics Club SCIO Trustees' Annual Report (** _**continued**_ **)**
**Page 2**
**for the year ended 1 April 2024**
## **Activities (** _**continued**_ **)**
Some statistics for the year:
|Total Number of gymnasts registered in period|53|
|---|---|
|Total Number of gymnasts that left in period|9|
|Total New in period|20|
|Total Currently registered|42|
|Total Number on wait list|52|
|Total Number of qualified Coaches in period|2|
|Level 3|0|
|Level 2|1|
|Level 1|1|
|Training level 1|1|
|Youth volunteers|3|
|Adults PVG'd/helpers|6|
|Total number of sessions currently ran per week|3|
Sadly in January 2023 there was bereavement in Tracy’s family. As a result there were slight disruptions to classes early in the year.
During the year we did receive invites to competitions held in Inverness and Garioch but declined due to lack of coach availability and training time.
Unfortunately the Rotary Club Cooper park display was cancelled due to wet weather. The Hopeman Gala display in July 2023 was enjoyed by all.
There has been various fundraising activities in the year. The rag bag collections have been successful and have raised £291.
The Christmas Show was held in November 2023 and provided an opportunity for the gymnasts to show off their skill in several routines. There were a number of stall and £442 was raised.
I look forward to another excellent year with Active GC.
## **Reserves policy**
The main source of income for the charity is class fees from the members. The total class fees received in the year does not always cover the costs of running the club and additional fundraising is required. The balance raised from fundraising is not predictable. The level of funds held allows for expenses such as training fees and kit costs where required.
The Club has unrestricted funds of £4,579 at the year end and a restricted fund of £1,000.
half by:
**Active Gymnastics Club SCIO Independent Examiner's Report to the Trustees**
**Page 3**
I report on the accounts of the charity for the year ended 1 April 2024 which are set out on pages 4 to 6.
## **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 trustees consider that the audit requirement of Regulation 10(1) (d) 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 independent examiner's report**
My examination is 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 seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all 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 proper 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 comply with Regulation 9 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.
Ritsons, Chartered Accountants
Independent Examiner
103 High Street Elgin IV30 IEB
Date:
13/12/2024
**Page 4**
## **Active Gymnastics Club SCIO Receipts and Payments Account for the year ended 1 April 2024**
|**Receipts**
Donations
Receipts from fundraising
Charitable activities:
Class fees
Total Receipts
**Payments**
Expenses for fundraising
Charitable activities
Total Payments
Net receipts/(payments) for
the year
Transfer (to ) / from funds
**Surplus/(deficit) for year**|Note
4
5||Unrestricted
**£**
19
733
4,167|Restricted
**£**
-
-
-|2024
Total
**£**
19
733
4,167|2023
Total
1,111
909
3,713|
|---|---|---|---|---|---|---|
||||4,919|-|4,919|5,733|
||||243
4,531|-
-|243
4,531|841
**6,092**|
||||4,774|-|4,774|6,933|
||||145
-|-
-|145
-|(1,200)
-|
||||145|-|145|(1,200)|
**Page 5**
## **Active Gymnastics Club SCIO**
## **Statement of Balances as at 1 April 2024**
|**Bank and cash in hand**
Opening balances
Surplus/ (deficit) for the year
Closing balances|**Unrestricted**
**£**
4,434
145
4,579|**Restricted**
**£**
1,000
-
1,000|**2024**
**Total**
**£**
5,434
145
5,579|**2023**
**Total**
**£**
6,634
(1,200)|
|---|---|---|---|---|
|||||5,434|
The restricted fund is for the purchase of tracksuits.
**Liabilities - unrestricted fund** Town hall fees 328 -
Approved by the Trustees and signed on their behalf by:
**Active Gymnastics Club SCIO**
**Page 6**
## **Notes to the Accounts for the year ended 1 April 2024**
## 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) Act 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.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes
## 3 **Trustee remuneration and expenses**
None of the trustees received remuneration or were reimbursed for expenses during the year.
## 4 **Receipts from fundraising**
|**Receipts from fundraising**||
|---|---|
|Rag bags
Xmas Show
Leotards/T-shirts
Miscellaneous|**Unrestricted**
**funds**
**Restricted**
**funds**
**2024**
**Total**
**2023**
**Total**
291
-
291
332
442
-
442
577
-
-
-
-
-
-
-
-|
||733
-
733
909|
## 5 **Charitable activities payments**
|Town Hall fees
Insurance
Equipment
Scottish Gymnastics fees
Website costs
Training
Miscellaneous|**Unrestricted**
**funds**
**Restricted**
**funds**
**2024**
**Total**
**2023**
**Total**
3,322
-
3,322
4,027
624
-
624
558
50
-
50
640
237
-
237
311
-
-
-
133
294
-
294
423
4
-
4
-|
|---|---|
||4,531
-
4,531
6,092|