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2024-09-30-accounts

sr. ANDREWS SAILING CLUB (SCIO) AfiNUAL REPORT AND FIf4ANCIAL ￿ATEmE1[rs FOR THE PERIOD ENDED 30TH SEPTEMBER 2024 CHAREfY NUMBEIL. SCO51162 COMPANY NUMBEIL" CS005307

Arnlrews Saillng aub (sao) Indyndent EwnineF5 Repjrt *atemert rf R￿eIptS Pa￿1 7-10

SL Andrews WllThJ aub (sao) September 2024. Registered charity name SL Andrth•r3 Salllng Club [￿0) RegistrntÈon dats 2th Juty 2Ql Charity registration number 51162 Company re9lstrntlon numb Principal and registered offi External examhier & Co Acwuntants 61 Sortt Str&t DD2 2&4

Si AndreNvs Sali Ing aub (sao) The d)arFty is a Scottlsh Char%tsb TrwTf(rtad ￿nisat￿￿ (a Sao). It was r8JlstaBJ In Ils ￿rrent1￿jè1 fotrn on 28th Septwntw 2021. Al of the trustees aTe aFP)intoJ or reappinted ty trust￿ * (Kjrannual gerwal meetiry. Objectives and Activities Charitsble Puryoses The ajvancement of put￿￿ part￿￿pa￿ In s The Pr￿￿51¢)￿ of recreational ￿lIfties, or the organisakn of reJJe&K)Tol &Jivitrs with the obi&t of Improlryng the ujn(htK￿ of life for pe￿r￿ for v4tbJn the tsilites or adiY￿ are primari￿ Intentsj. To provTde a watryLts hub fadfotirs ￿￿)]￿ kklrticipatM)ft In arK1 otlrwaterW. To provkfe a ontre Lf excetkn for Sa￿ bainhJ with fft fcK ￿bIlbe5 and g]ui)ma ac£essible for all. Actfvitie Achievements and Performn OTgonlsatlL)n's artwiie5 thr￿ the year weTE in li￿ the charlatle pwpjses ab Flnanrjal Tevéew Thi% year has result&J in a £1331. Reserves poll¢y

st. S•lkngfJ4b £SaO) financial year whKh sh)w a rEue and fair cf the stale of affaits (f the cw ba5arKe sheet d and ofthe Surp1￿ or defjot forthgt yew and whhth rove kn PEr¥ety prepwea from the ￿0)Unti￿j trustee5 are 1qui￿1 ts". folbw applicable aco)Lmtlro stsndanÈ, ststllyJ that ty have f0Lb)v￿j ary prepare tre flnandal 5tat&nents on the ba thatSL A￿tewS Salling atsb (KIO) wll contsxt actwitits. t any time the fiFiarKial ￿ltOn ofSL Andtw aub (SCJO) aThl to e￿ats V)em tu enmthatthe flnandal sktements compjy wth ts Ctr¢fftes arKI Tnts IE)vtstrn￿ (9xth￿￿) 21￿￿ Ihe Uwritses Aewunts (Scottand) RegulatKJns 2CIJ6 la5 amer&d). are also rewthle for taking SL A ￿l￿tkIn ro trEappJlrt Han & Co Mr￿1￿13n￿ be atthe next Ann￿1 Genwdl Meettng. li SIgnabJre D _16ILd_204___

SL Andrews Saimng ¢￿b (SCIO) Ir￿ Examlnerfs Rewt to theTnstees of * Artdr￿ SalllThJ (sao) I report on the acc(wnts of ￿ ￿lty for eThJed 30th Settemtv 2024 Y4hh are set tyjt on pages 5- 10. the Charithes and TN#ee lfiYests)rt {&otlaE¥I) 2￿5 at¥J the tharfues Acc(xxts (JUaTK5) RgJulations 2006 (as aNnded). The chartty tr{￿ consKler tlwtthe a￿t ￿1￿)ren￿t rA RegdatTh IOCI) (d} of the Accounts Regulations doe5 rwjt ap￿. It is my responsibilty to exami￿ the actourts as wuir&1 4411) (c) of tre Basls of Independwrt Exaffllns My examKotion is (yJt in a1xt1thn￿ with RayiLatioD 11 of the 2(K)6 Ac(£sunts Regulalions. An examlnayon Indude5 a Yeview rf the KcountitY4 Fecords keFÈ by the ¢thaTty and a CoMpa￿)n d t 2Lcounts presented wlth r￿65. It aL￿) indth conskI￿at￿￿ of any terrG or d1k)￿ In tIE accounts and exJ&)attors fr￿n tIE trusts (oncwnwwj any SLth ￿￿tt￿5. Tr prc(&YurE undertak£n do not kyovth all the evhJeKt that w0￿d in an a￿J￿ and cor6equeTth S do rp)t express an audit opinrm on the vl&v gNen by the accryjn independ•nt Fxarnw'$ Slaiement to keep aCC￿￿ting in accord￿ wth s&11￿ 44(1) (a) ￿ ttre 21)05 Art REYJulatEon 4 of the 2tQ6 ReJukkns, at¥1 To whlch, In my oFMniDn, attenli)n te drawn In order to enable a proter Il Han & Co Aca)untsnts (X5ndee DD2 2BA

st. ANlrews Salling Club {SCIO} 2024 Donations cfraritab￿ pthit*s Rents 8ank Inte￿st 970 18,773 11,454 747 18,7T3 11,454 747 Total ye￿Ipts 31.944 Poyments 30,613 Total payments 30.613 13 Reeonclllation ol funds l {Dtht) Fry the year 1,331 organstsion 478.147 478,147 479 478

SL AndYawsS#ikng Uub {SCEO) 2024 2023 statemeTEtof Balances Trartsfer from ￿nFn￿rp)rated organtsoti l (Détit) for the perlyl 61216 1,33t L331 (13.23Y) on debtors Movemft on cred￿$ De￿￿atIon 4.031 4,031 ClosEng rath atb￿ aml lrt Iw 55203 Bank and Cash Balanr Current knunt Dero51t kcounts Iky Float 78 2,178 Flxed Asts 424 479,478 Memtvthp GeneR5 Fund ttBnsterr8J t(￿D unlncorpordted oryanisatK)n &Jrp]LES / {D&dtl trthe Merntwthlp (knenl 98.107 Property R￿alUation Reswve transf￿ ftom Imlncoriordted organition L371 38Wi Total funds 479,478 59na on tl* s￿]natUre S￿natU

SL kndrews saili￿ aub Isao) Notes to the Finan(ial StateM￿ts financial 5tatanats have ￿epa￿j on the r￿#$ at¥J paWtsI>3s￿ in accLYthrte wlih the Chariiies T￿￿te {(rt5arKD A( 2C4J5 ar•J the (tsrts AccoLM)ts (ot]arvJ) Reg￿￿t￿￿￿ (as arrtthj). tyreciat¥M i5 p￿dIed & rotes (akyjlated to wrfte (ff the cost lx valuati(m of fkxed a￿15, I aub Boats Buoyancy AM Road Trthkr IO% re(luung balan IO% redwn9 t￿a￿t ICWO Educing balan IO% r￿fU0ThJ ￿an 15% B1udrvJ ba￿n Safety Bc43ts xtures, Fth"ng£ & 15% ￿U(iNJ bd Original Cc 8,629 381,371 Net B(Jk Val 390,(MJO The tnjsw LElte¥e th ￿ falr Val￿ cf ￿ pr(wty at 301h 2024 S £39XI,OLN).

St Andrews Sailing aub (SCIO) . Notes to the finandal StsteM￿ (continfftd) & Boat Trailer Tractor Cost or Valuation At 1st 2023 Transferr8J Addltfons RevalLthons Dlsposals At 31Jth se[trn￿ 2024 390 OCXI 16.259 576 576 Depreaatsi)n At 1st CkloiH 2023 Charge for yeaT On D[s￿saL$ At 301h Sett￿nt￿ 2024 125 25 Net 8ook Values At 30th ty￿ber 2024 M OC 49 518 At 30th &iknter 2023 Radi Cmtaintr Total Cost orvaluatlon At 1st October 2023 Transfeffed 241 291 415,431 13,235 Revaluations OIspc6als At 30th SeOember 2024 241 3,061 291 428,666 At tst Ctt¢k*r 2023 Charge for year On Di8￿￿a At 30th Sept￿￿b￿ 2024 459 4,031 4,031 Net Book Value At 30th Sett￿)LEr 2024 262 424 635 At 30th Sewthr 2023

SL Andrews Saifinu Club ISCIO) 2024 Trade C￿dIt0T5 & knuats 360 Donations 2024 2024 Small m￿liar￿Tr￿ Crjnairffts 970 970 2024 023 memt￿￿lp 9J￿Ipt1Y 6.952 6,952 1,080 6,292 74 Income fJDrn Cwrses l TralnlThJ Income frorn PKK4t Hlre Comrnisvm5 Rec Insuran￿ aauns Income flurn i aubTalk5 Sate of Suwus Items I C30thing l)ther Incorne 74 3.744 3,744 18,r13 18,773 Boat Yard aubh0￿C Let Kjosk Rent 3,099 7.295 7,295

st. Andréwssalllftg aub (sao) Notes to the Flnandal statern￿ (continued) Exp￿dityre ¢)n Cha17tsble Artlvkies 2024 20 Total 2023 Ren¢ Rates & Hartr*>Jr L InsUrar￿e 5,(P35 1,981 5,095 1,981 Heat, light & Pos Saftey Boat Fuel Safety Boat wtts Tractor Repaits & InsuRrKe Trartor Fuel RaLlio Repaits & Sailboat Re[￿lf5 & R￿trM￿ nting, St?tir￿ery & klmin COU￿ Cerffirte¥ & Log 8oDk5 aub Prizes &Trophies 873 873 264 71 285 71 530 605 1.370 3,918 2,692 318 1,882 494 4,031 iJ70 3.918 1692 318 Training COU￿ Property MainterraA Yard Maintenan aeaning Costs Miscdlaneous ExFerw 4,031 30.613 10