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 watryL*ts hub fadfotirs ￿￿)]￿ kklrticipatM)ft In arK1 otl*rwaterW.
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 Y4h*h 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 aN*nded).
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 Exafflln*s
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 d1*k)￿ In
tIE accounts and exJ&)attors fr￿n tIE trust*s (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
Movem*ft 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 As*ts
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 organi*tion
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 (tsrt*s 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