ACCESS FOR ALL MARTIAL ARTS AND COMMUNITY SPORTS SCIO OFFICE BEARERS, REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025 Access for All Martial Arts and Comrnunity Sports SCIO Scottssh Charlty No. SC050878 LEGAL AND ADMINISTRATIVE INFORMATION CHARITY NUMBER SC050878 INDEPENDENT EXAMINER D Napier Accountancy Ltd 3012 Eskbank Office Complex Hardengreen Industrlal Estate Dalkeith EH22 3NX CONTENTS Pa Trustees Annual Report . Independent Examiner's Report Statement of Financial Activities Balance Sheet Access For all Martlal Arts and Community Sports SCIO Scottish Charlty Number SC050878 Trustees 'Annual Report for The Year Endlng 31° March 2025 Access For all Martial Arts Is an Incorporated Scottlsh Chtritsble Organisatiorb {nurnber SC0508781, governed by Its Constitution dated i" April 2021. Current Trustees They remain unchanged since last year. The charlty is currently reviewlng the structure giving consideration to transitionlng into a two-tler charity. Contart Address D. Napier Accountancy Ltd 30/2 Eskbank Office Complex Hardengreen Industrial Estate Dalkelth EH22 3NX Charltsble Purpose The organlsation's pun)ose Iforthe purpp5es of the 2005 Act) is the advancement of publlc participation in sport. The organisation'5 purpose is to provide people of all ages and abilities with the opportunity to pursue Martlal Arts, Taekwondo, and gener21 fttness and to benefit froffl these activities as healthy activitie5, Sport and competitive participation as well as aehlevlng the wider benefits of health and well-being. With that purpose, the organisation may provide teaching, instruction, equipment, facllities, and other element5 of delivering and promoting Martial Art5, Taekwondo, fitness, and their respective benefits. The organlsatlon's purpose must always be for charitable purposes. Trustees, Annual Report for the year endln8 31. March 2025 Artlvltles and Achlevements This financial year has seen a periad of progressive developmentforthe charity With the acquisition of a lease at suitable premises at in October 2024. The post Covid years have caused Some dÈlty In acqulring suita e premise5 for the charity, but the Tru5tee5 endeavoured to match the aspirations of the charity wlth quallty premlses in which the local community would be offered a high-quality experience. The Trustees flrmly believe that it is the quallty of the experience that wlll allow the charitable objectives to be met. A hlgh level of engagement with the local community since the October openlng suggests that the local communlty. r4nglng frorn 3 years old to adults (including retirees), have already embraced the actlvltles offered by the East Kllbride Centre and have welcomed the centre as a part of the local cornmunlty. Currently, the charlty Is open six to sevÈn days perweek wlth classes ranglng from martl81 arts (Taekwon-Dol, fitness classes, yoga, stren8th tralning as well as the recently established local running club. There are also speclallst ladles and lads, fitness classes to encourage targeted 8roups back Into sport. Those attending classes at the East Kilbride Centre have provlded further feedback on ways in whlch the ¢haritable purpose can be developed to further meet the needs of community sport, and thSs will result in new classes bÈlng offeced from August 2025. The centre already ha5 a high number of martlal arts students attending classes, Includlng regular seminars and local gradlng5 and competitlons which have alrea(ty resulted In hlgher levels of confidence, physlcal and mentsl health Improvements wlthin the local community. The tharity has reached out to local schools and has already provided a conslderable level of free tultlon to many School health days, activity days and sports activity davs. There have also been three successful open da￿ in whlch the community has been welcomed into the centre to experience the varied classes, quallty premises and high levels of instructlon available. The numbers of those wlshin8 to attend fitness cla55e51s growlng weekly and this is playing a part In improving the general well- being In the lotal ar8a. Some students requlrlng support have been provided with free or subsldlsed tultion, free unlform5, and protectlve equipment through the partnership groups whlch has been a great support. The success of thls flrst project has allowed the Trustees to develop a deliverable model in other geographic areas. The second development will now be within the Uddingston Comrnunlty where the charity will soon acquire a second lease in a local centre (earmarked for closure previou51y). This new venture will allow the charity to expand Its reach into a second community, again offering both martial arts and fitne55 classes to a new range of students. Finance The Receipts and Payments Account below highlights the income and expenditure forthe year generated by the charitable activities. The fundin8 for the charity currently comes13rgely from the rentsl of the premises which has been the Initial focu5 of the Trustees although subsequent income will also come from memberships, sponsorships, and donations. The total income from the year was £32,601. Expenditure for the year was stated to be £30,691 which includes a considerable spend on upgrading the facility, obtaining a music licence and spending on utilities. The fund balan highlights a surplus of £1910. th The report was approved by the Trustees on 15 May 2025 and signed on their behalf. INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS ON THE ACCOUNTS OF ACCESS FOR ALL MARTIALARTS AND COMMUNITY SPORTS SCIO I report on the accounts of the charity forthe year ended 31" March 2025 set out on pages 8 to 13. RESPEcfivE RESPONSIBILITIES OF OFFICE BEARERS AND EXAMINER The charity's trustee5 are responsible for the PTeparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts {Scotland) Regulations 2006. The charitvs trustees consider that the audit requirement of Regulation 1011) {a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411) (c) of the Act and to state whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINER'S STATEMENT My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 Of disclosures in the account5 and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the èviden¢e that would be required in an audlt, and consequently I do not express an audit opinion on the view given by the accounts. INDEPENDENT EXAMINER'S STATEMENT In the course of my examination, no matter ha5 come to my attention: l. Which glves me reasonable cause to believe that In any materlal respect the requirements: To keep accounting records in accordance with Sectlon 44(1) (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulatlon5 To prepare accounts which accord with the accountlng record5 and comply wlth Regulation 8 of the 2006 Accounting Regulations and with the methods and principles of the Statement of Recommended Prartice.. Accounting and Reportlng by Charities have been met, or Tc which, in my opinlon, attention should be drawn in order to enable 8 proper understanding of the account5 to be reached. Relevant Professional Body". The Association of Chartered Certified Accountants D Napier Accountancy Ltd Office 2, 3012 Eskbank Office Complex Hardengreen Industrial Estate Eskbank, Dalkeith EH22 3NX Access for All Martial Arts and Community Sports SCIO Income & Expendlture Account Year enrfing 31 Marth 2025 Unrè Fund5 d Desi nated Re tricted Funds Funds Total 2025 Total 2024 Incomin Resources from Generated Funds Rental Income 32,601 32,601 32.601 Incoming Resource5 from Charitable Artivities other Incoming Resources TOTAL INCOMING RESOURCES 32,601 32,601 32,601 Resources Ex ended Rent Payments Insurance Rent payable Bullding costs Accounting fee5 Music licence Utllitie5 17,502 621 17,502 621 8,356 240 1.185 2,787 8,356 240 1,185 2.787 TOTAL RESOURCES EXPENDED 30,691 30.691 Net Income/lExpenditurel for the Year/Net Movement in Funds Fund Balances Brought FoTW3rd 1,910 1,910 Ton5fers Between Fund5 Fund Balances at 31st March 2025 1,910 1,910 Access for All Martial Art5 and Community Sports SCIO Balance Sheet As at 31st March 2025 Notes 2025 2024 Current Assets Cash at Bank and in Hand 1.910 Creditors Creditors; Amounts Falling Due Within One Year Net Current Assets 1,910 Total Assets Less Current Liabilities 1,910 CAPITAL ACCOUNT Balance at Beglnnlng ProfiVILoss) for the YEar 1,910 1,910