2025-09-30-accounts

sr. ANDREWS SAILING CLUB (SCIO) At4NUAL REPORT AND FINANCIAL STATEMEiirs FQR THE YEAR ENDED 30TH SEiyfEMBER 2025 CHARrrY NUMBEIL. SC051162 COMPANY NUMBEK: CS005307

St. Andrew5 Sailing Club (SCIO} Finaftcial Staten7ents for the year ended 30th September 2025 Contents Page Trit51ees' Report Independent kxaminers Rvp)rt state¥r.￿￿t tsf Rerpipis aio payn￿￿5 Slalement of Finandal P05itron f￿ra￿￿e Sheell No¥e5 lo Ilie Fii)i15Kkil Ststuncnls 7 10

St. Andrew5 Sailing Club (SCXO) Trustees, Annual Report for the year ended 30th September 2025 The trustees have pleasurc in p￿Senting tl)eir report and the fi[w￿la1 sTratriTrnts for the year eJ]ded 30th Septemkr 2025. Reference and Administrative Informatlon Re9i5tered charity name Sk. Ai)drew5 ￿lIE￿j Oub (SCIO) Reg55tration date 261h Juty 2021 Charity registration number Sm51162 Company re9lstration number CS005.307 Principal and registered offlce 14lui¥head Cotiaqe Crail ATr51ruther rife KYIO 3XE Current trustees N￿k Reming (COMM￿￿0re) - ￿$[gned 1&111124 E%&ar• thirislde (Commdorc) - appOinL￿1 18j 11124 lan Fleelham (Treasvrer) - r&igned 181 11124 Ruslan Ustiuhov (Treasu￿) - app)inted 20101125 Sardh Blair 1￿Cletary) - appointed 09101125 Loma Drummond- resigned 18111124 Luke Renddl {RYA Training Pttncipal) - apwinted 18111124 Ilya BarteFW- apkY>inted 09101125 JuliLJ r-rank5~ appointed 20101125 Mark Looseley - appointryj 20101125 Adfhan HoklsNYorth - ap￿inted 18111124, fesigned 19101125 Vkd Tataranu - appoin1￿ 18111124, resigned 19101/25 Ron Young - 3ppointed 18111124, reswjned 19101,'?5 Extemal examiner Han & Q) Ac£ountants 61 Scolt Street Dund DD? 28A

SL Andrews Salllng Club (SCIO) Structure, GO¥Ornan￿ and Management Constitution The chhiily IJ a %cDttisli c￿￿table l¥Kvrpo¥ated Organisation (a SCIO). It was ieglstercd in its currwil ￿1 forrti on 28tli Sei1temt￿ 2021. ReeTUitTnent and Appointment of Trustees Yjinted by the tTuslees at ouy annual germl meeting. All of Lhe tYustee5 arL aPPOlllted ￿ reap Objectives and Activitses Charttable Putyoses The adv0n￿.Menl of public partic¢pat)n in stNJil. The PlDvision of reiTealional facilit￿5. tb.e (Yganisation ol r￿eB{m)nal aci1viti￿ with the ohiect of improving the. condiknons of life for the [￿0￿5 foi wlKJm the facdrtie$ 01 adivibes a￿ primarily ￿rn{en￿ed. To oroi,th a watersports hub fa£llrtatitVJ aFxI promoiiiig wblK partiCiP3tth In sailiag arKI othot waterspoits. l-o provide a ceiitre of excellencc for sail irc)iiiing with mcdern, fit lor purpose faci4l¢es and equipmenl a£r￿SIble toi all. Actlvities, Athievements and Perforniance The oiganisation'5 activitps th￿ughOUt tlic year were in Itne i¥ith the cbaritatk purFWS a￿￿. Financial review ThjE year has re5ulled ifi a <kfi(it of £9,303 {2024 surplu5 rf É1,331). Reserves pglicy I ho trustee5' poliry iry lo retain rtKinths Worth of rKml n]nning costs.

st. A Trdrews Sailin9 Club (SCAO) Truslees, responsibilities L￿E￿la￿On relolina lo charilies in Scrtlond requirts tlie iTUStees to prepare financial ststtements lor ead) f￿nan[j(l. }ear xvhich shov., a Iruil élnd lair vlew of Ihe state ol aff3ir5 of the charity at the balan￿ Sheet date and of the. surplus or (Sefcit for thèt yeKif ng ￿licIeS and tl)eii oprAy them mnsi5tcnlty," fflaki. JiJdgiNntents 3nd aicounLstKJ estirFt3tes tlial ai"e reasonable and pnJdp.nt- folltsiv applicable a(coEJnlifKJ glaiidards. ststing ihat Ihev have been followed subjpct to any malerial depprtures diqclosed and expjatned in the financJJl thiemepis- prLlkllLS tIE financiiil sEatc'rTrL"[}lJ nri Llie basis that 51. AtKlrews Sailing aub (Saol will co?1 tinue It£ adivFties. Tne truSieèg ¢lW. rry)oii%iLile for keetxTrg prO￿.r accountirrfJ records diSck)￿ with reasonable èrcuraq at any tiine tho fir¢ancial Ix)siIic>n L)f St. Andrews Sailsrfj Cjub (SCIO) and ￿ erbable them to ensure that the fin¢Jnci31 StateMef1￿ comply with tlie CharitFes and Trust￿ Itivv.IITienl {ScotlarvJl 2005 Ad (Incl I￿. Ch,iritiefi Accoup15 (Scotland) Rc9ulatlQTTrS 2006 la< amen(k¥J). are aly) veswn5ible for tsking sueh steps as c2fL ro8￿nablY open lo thc.fn to safeguard thp. os5ets of Ihe charlty rind to prevent and detert fra￿ and other Irregularities. External Examifier A resc,lulioii lo rttapsioint Hall % Co Accountants as extemal eyamlneJ be profft èt the next Anni&al Leiioi'alK I?oetir.g. Te i ¥u51L&&' Report Wa5 approved on t.hasf of the t*)ard of all the tn￿tee5. Dote Sicnarur Date

St. Anflrew5 Sailing Club (SCIO) Indersendent Examtncr s Report to the Tnjstees of SL Andrevis Sailin9 Club (SClO} I rewrt t)11 accoiJnt5 of rhe (-h¥iriiy lur the ￿TK)d enEJed .Qnth Sp.ptembpr 202) which aio Sel OL 4.10.. Respecti¥e Responsibilities of T￿sleeS and Examiner I'he cb,arity'£ Lrustee5 are re%pon.siblf. loi tt¥e preparnt￿n of Ihc actnunts tn accord4ince. Wlih lh2 tem% ol -5 ènd I ru&l￿ Invpstmen: (ScoUaFHJI 2ro5 and the Chciriti￿ Accovnlf (Scvtle lo rny attenlton. 8asi5 of Indepo.ndent Examinerfs Statement r rorrind ovt accrydance iyith R(YJuLibon I l of the 20￿ ￿￿O￿ntS Hegiililtlons. An es.6fi killLlrirJi) iiirliiiii".% a of the occoiinliny rtY_oi(ls kept by the ch¢irity and a coniparison Df th? 4([liiiP,L% iibrifii Ihu&c ifrrords. It als? tncl1Jil￿ ci)n5deralion of ny uiiii")udl tle.lns or disr_lty)u￿￿ in ¢ Y.L)111114 and <&,ks c.'pLJriotions fioili ihp vu£tee5 coniLrning 3r¢y such matteri. The pi(Kdures UFiuSyi taken do nol Plwtdo all Ihe eyid¢il￿ that LrJuld Ir. IEyiiiied In an audit. anrt consequently I tlo nut express dl) audil OPil!In?£ (In LlTrE b eyi given IJI ttrKTr. ar(L)unls. Independent Examiner's Statement Tn TnL. roi.'r)LTr (Jl n7y exaininatK>n. no Inaltmr has c(ffjie to my attenlion 114hir.li gives reasonable G3use lo klie¥e ihat In aryy rnaterial resp££t the rwuiremtiils.. to keep i( CCOLinlirrfJ rcthtds ill acc0-:dan￿ iyli h SLJrtion Hllj lal of the 2005 ACTr ènd RenulaLiOn 4 of ihe 2fr2fJ Ac(o(Inl< Rwulations, and o Firepaie accounts which accor(J with the accounb'ng tecord£ and cornply wlth P.egulalion 9 e.t tli. 2ftffj ALiodnts Regukits"on5 have r￿￿ ly To L'uh￿th, ift rrry opinion, aFt&)1)I￿1 slw)iJld be drawn in order to enable a proper lJiirSer4l--1nLfjii￿ i)f Ilie occounts to rcachoxl. Sioni¥l Oe H.Fn & Cil Ar.CTriUtili41',ts ts.i J'=l)It Strcet riLinclEf .rJ2 2B

St. Andrews Sailing Club (SCIO) Statefsient of Receipts and Payment5 for the year ended 30th September 2025 Note 2025 unresbict.eri Funr15. BE￿￿F￿ndS 025 21125 Total 2024 Tota5 Receipt5 Il(ints Aecelved l)on.-!liori5 ChaiiLahle attivit1￿& i 1,000 11.000 276 13.236 276 13.236 10.922 689 930 16,773 11,454 747 Ear.rf Interesl 6EIg Total receipts 25,123 3(?, 1?. Paympnts '.arilal}ki .j£livjlv 34.4?6 i 1.000 45 t126 30,613 Total payrnei1ts 34,426 1,000 45,426 Reconciliotion of funds ",or the YLai" (9,307) 19,i)31 1,331 Bdlaiice¢ ￿lous)hI li.'th'a'.KS 479.478 479,478 478,147 alxncos carriod forward q70,1", a7fl, 175 479,478

St. Andrews Sailing Club (SCIO) ststemont of nnanrial Position for the year ended 30th September 2025 Note 2025 2025 U.￿￿tIl£le￿I Flinds Rest￿.￿ed Funds 2024 Total Slatement of BalBnc O£ilic nci) l)roTr.Ighl fftiNi3id 10o!'i-It} loi s"a,' 55,203 6?,216 19,3031 1,33 {?19) (13,2351 5iJO <9,itp3) {?.19) t,.loJve,ii':ili on deii<fj'-E 10i?1inii)n¥ cr•.t4.,tf)ff Depi opiptR?n 3,62S C,losing cash at baiik dnd in hand Bank lind Cash Balances Cui'rept Iccivint 4,0111 4,ti18 4fj,?119 2,q Ifl Gdlle¥ FIo(i 49, FiyeJ Assets 42l,2i8 421,228 1?4,A35 CT2ditors 360) 136al Net Assets 470,175 .170,IIJ 479,47 Represented by- T-11-"ry]b-i..-b.Ip i)eiigrdl 98,107 Q8, 107 96,776 Siiti!Iir. l !L,eftr..ti f.)r tb.k: 19r￿￿}3) 19,303) 88,801 88,804 98,107 361,371 381,371 Total furjds 479,17 410,175 9/9,L17fs £iiit)p.rl on .Jt all ;he. l*l￿tee5, Eiq41i Ult Dote , k'LJ9e,, Qc, Date ?3/1112ti3

SL Andrews Sailing Club {SClO) Notes to the FtTTrancial Statements Accountlng Policies l¥asis of acrounting I he fip,anri31 %ldlvinvnlfi have preparpd on IhL' reu.'Ipls hiid PrAyffienlfi basis In accordaTlCe 1'14LlI Llie ClIAistlCE ssetS 7L re st off cost or valiklti(ili ol fixtd asseLs, less -'Ii L'slim te ie511iik31 vali￿, over IheiT exihxlLYI 11selul INÉS on thr folloviiw k), C.1. 5￿) f)od,l_ Biioy.Iiiry Atds Roaj-frailvr 7rdLLoi 104 rerJLscing trhilance IlYiJcirrfJ baLI[Ir I￿￿0 rcducirvj tHLIiiii' IO o" &EdiJrin£J tk31ai4 (e l ¥CJdiJcing basanre IO% l￿wIng ￿lIan 15010 rlxlucing balan ?lltr Elii<its f i¥lkJres, fittirK55 & louipwent Property Revaluation ReseNe 2025 8,6?9 Reiiu,'iJ ItID.i Reservc tran4lerr￿l frw i17￿CorpOrati￿1 <xgoniYi 381,371 &x)k ￿alue ?99,000 Tr..L, trustL= <5vC, Ihè? ihv fair val4Je of tlie property ai 3(bth kptenikr 20?5 i4 E390,000.

St. Andrews Sailing Club (SCIO) Notes to the Financial Statements (continued) Fixed Assets Club Hoiise & Boat Shed Buoyancy Aids Club Boats Trailer Tractor C05t or Valuatlon .1 I sl Ortober 2024 390,000 21,241 248 S4 576 RevaltsAlions DiSPJSIij Al )Qth Sentnintw_>r ?.C?., 248 54 576 E)epreciation b 1st rJ-.trobvr ?02.1 Cliawe IQF ITe:Ir Oli Digpos<iFS rit 30111 Sepicn,.iYr 2.125 1.913 22 210 47 iu Net Bo¥Jk Values .ot ?Oth Scptember ?.O?.I 340.OfNJ 11.213 201 44 At 30th Stptem 2024 390,000 223 49 518 Safety Ftxturts. Fittinys & Equipment Yard ContsineT Radios Total Cost or Valuation At Isl fJr.looei LO£4 241 12.944 3,061 291 219 428.666 219 IlevLlILiafiuTrs A JCJI k f%?nleinlJeT 20.5 510 428,oA5 Depreciation At IEt (xtoler ?_074 Chatce loi ye41 DiSp￿.a1% -ep..￿r.￿r ?0?5 AI 30:h ¢. 3C) 31 1,2W 1.165 450 29 4,Q31 67 2,459 849 77 Nct Book Value At 31Jlli a¥PtcmbL'r 2fJ25 174 10.485 2,212 433 q21,228 r &ofh SeptEJmlEr 2024 205 11.650 262 424,635

St. Andrews Sailing Club (SCIO) N(Jtes to the Finanoal Statements (continued) Creditors 025 2025 2025 d Funds Tota TiJ(Je C.redilor5 E4 Attiviils 360 360 360 Grants Received 2025 Unrestfi.Lted Furlds IolLI 2024 Sl ,1nd[e￿¥S (.?m￿l￿nity Trusl 11,OOD l)onations 2025 UnrestTCted F 2025 2025 Dtal 2024 Small ￿]$￿114￿￿01S DonatlDn5 276 276 970 Receipts from Charitable Adivities 2025 2025 2025 2024 6.627 6.627 6,952 1,080 6,?9? 74 3,744 225 406 IiiCoff￿ from tyer.ts Inr()mp Ircym i Olif<e£ EncnmL, fic.m Boat Hire Tll511fLincLb Ql,Iirp.s Sai= of Siirplu% It•m% I CknthiTrJ oiher Iniorne Training 5.191 5.191 30 227 1,156 227 1.156 13,236 13.236 Rents 2025 2025 2025 otal 2024 Uhros Fvnds kI￿t Yiird kcnts Clubhoue Let )iosk Rei3t 2,160 L.106 7,656 2.160 I,I06 7,656 3,099 1,060 7,295 10,92?. 10,922 11,454

St. Andrews SailiTrg Club (SCIO) Nores to the Finanoal Siatements (continued) Expenditurv. on Charltable Activits"es 2025 Utt￿L￿ve1}Lo¢ R#&trLc.iÈd Fu Total Re￿1., RltL> & FI41.￿r Dues In- 14caf I Ighl .% PoYieT 2.036 2,036 .142 1,514 3,009 1,514 1,981 ?ig 73.3 I lal￿￿￿ P.epatis & liisu1ai￿e l-rclCt¢)r P;JEI Radio Fi.-pairs % l_fLnCL' Sdili'ri41 kepairs & Repiacemerits F?s17liriti, & Admin Course Certdficalr.... fy L(w ￿)k5 Club O{Trpes & Trophtes lic0J￿￿￿￿ry & Pofessi￿*.)I F￿5 2(>4 71 ?135 ts,19 410 292 1,186 1.1¥6 1,702 58 171 530 360 1,3iil 3,CJl 2,69 318 1,,48? 4Q4 4,031 4,2Li3 16.488 Pri)?LrtTri l.lainL?ncJncp Yard Virf?inlonaiicp Cler311in4 C<xsts 3iieous EK,-.erF5e5 Deptec,al4)n 5,488 11,000 3.508 f146 846 3,626 i 1,000 45.426 io