APPENDIX 3 oscr Office of the Scottish Charlty Regulator • Independent examiner's report on the accounts Report to the NAIRN TEUR ATHLETIC CLUB tru8teeslmembers of Reglstsred charity SC051543 number On the accounts of the charlty lor the period Perfod start date Period end date Month Month Ye•r 2024 Ye•T 01 to 31 03 2025 Set out on pagos 1-3 r•m•mb•r lo ilude thè page LimNrs of additsornal $fveetBI Respoctlv• The charity's trustees are responsible for the preparab'on of the accounts in accordance responslbllltses of with the tern of the Charib'es and Trustee Investment (Scotland) 2005 Act and the tThste•s and examln•r Charrties Accounts (Scotland) Regulatn$ 2006. 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 pa'cular matters have come to my attentbn. Basls of Indepond•nt My examinalion is carried out in aco)rdance with Regulation 11 of the Charities •xamlner'$ Ststement Accounts (Scotland) RegulatK)ns 20[ An examinatK)n includes a VIeW of the accounting records kept by the charity and a comparison of the accounts presented wlth those records. It also includes consideration of any unusual itèms or disclosures in the accounts 8nd seaks explanations from the irustees concaming any such matters The prrKedures undertaken do not provide all the evidence that would be requlred in an audit and. congequently. I do noi express an audit opinion on the accounts. Indépendent examlner'• In the course of my exarn1natn. no matter has come to my attention •tatomont which gives me reasonable cause to believe that in any material respect the requirements. to keep accounting records in accor(lance 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 nol been met. or to which, in my opinion, attention should be drawn in order to enable a proper 17/12/25 Slgned: Name: Relevant professlonal qualificatlon(8) or body Irf any): Address: lea56 dolele the Wa1$ in tr trf8ckets bfthty do not appty. If the vh)idS do 8prAy, 501 oui Me mattets whKh have com• to your att•ntn on th• following page.
APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Giv• here brief detalls of any Items that the examiner wishes to disclose
Nairn Amateur Athletic Club SC051543
Receipts and Payments Account for year ended 31 March 2025
| Receipts Fundraising Receipts: Wheels of Nairn Fundraiser Compensation from Bank Interest from Bank on Account Operating Income Catering Donation from League Match Money from Bank Licence Fee Clothes NAAAC Membership Fees Weekly Subs Total Receipts |
2023/24 £ - 300.00 473.82 773.82 - - - 30.00 620.00 3270.00 3920.00 4,693.82 |
2024/25 £ 267.00 - - |
|---|---|---|
| 267.00 | ||
| 11.32 0.60 9.00 20.00 540.00 3720.00 |
||
| 4300.92 | ||
| 4,567.92 |
Nairn Amateur Athletic Club SC051543
Receipts and Payments Account for year ended 31 March 2025 cont…/
| Payments Fundraising Expenses: Fundraising Stall Payments for charitable activities: Affiliation Fees Competition Entry Fees Electricity Insurance Maintenance/ Grounds Trophies/ Medals Water Charges Indoor Athletics - Hall Hire Engraving Website Fee Coach Development Equipment First Aid Equipment Total Payments for Charitable Activities: Governance Costs: Hall Hire for AGM Total Governance Costs Total Payments Uncashed cheques Surplus/(deficit) for year All funds are unrestricted |
2023/24 £ - - 499.00 - 575.76 467.07 254.98 - 120.00 690.00 - 62.40 - - - 2669.21 - 0 2,669.21 0 2,024.61 |
2024/25 £ 15 |
|---|---|---|
| 15.00 | ||
| 474.00 - - 506.41 364.73 781.02 202.39 1037.00 - 52.00 435.00 36.53 53.16 |
||
| 3942.24 | ||
| 34 | ||
| 34 | ||
| 3,991.24 | ||
| 209.40 | ||
| 786.08 | ||
Nairn Area Amateur Athletic Club SC051543
Statement of Balance for year ended 31 March 2025
| Bank and cash in hand - Payment Account Opening Balances Surplus/(deficit) for year Closing Balances Reserves General Funds Closing Balances Assets Opening Balance of Equipment - at purchase cost Purchase of Equipment - Measuring Tapes Closing Balance of Equipment - at purchase cost |
43184.31 2,024.61 45,208.92 45,208.92 45,208.92 2023/24 £ 16828.21 - 16,828.21 |
45208.92 786.08 45,995.00 |
|---|---|---|
| 45,995.00 45,995.00 |
||
| 2024/25 £ 16828.21 36.53 16,864.74 |
All funds are unrestricted
Approved by the Trustees and signed on their behalf
APPENDIX 1 oscr Period start date Month Year Apr 2024 Period end date Month Year Mar 2025 Da From To 31 Office of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known by Registered charity number Charity's principal address NAIRN AMATEUR ATHLETIC CLUB SC051543 Names of the charity trustees on d Trustee name Office (if any) Dates acted if not for whole year lor bodyl entitled to appoint trustee (if any) Treasurer Welfare Officer 22.11.2024 25.11.2024 Secretary 28.11.2024 10 11 12 13 14 15 16 17 18 19 20
APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, if any. (for example, those who resigned part way through the financial period) Dates acted if not for vthole year 01.04.2024- 31.10.2024 01.04.2024- 31.10.2024 Structure, governance and management Type of governing document Nairn Amateur Athletics Club are governed and adhere to policies and procedures, as well as the Nairn AAC Club Constitution. The Policies and Procedures are those produced by UK Athletics and Scottish Athletics and are listed below: UKA Codes of Conduct UKA Child Safeguarding Policy UKA Child Safeguarding Procedure UKA Adult Safeguarding Policy UKA Adult Safeguarding Procedures Trustee recruitment and appointment Trustees are recruited from both our commrttee members, coaches and parents of athletes who attend the Club. If vacancies arise for a Trustee post a communication is initially sent to the committee to see new anyone wishes to become Trustees. Thereafter it is circulated to parents or athletes (if 18 years and older) All roles within the Club are voluntary and there is no monetary payments received. Objectives and activities Charitable purposes The advancement of public participation in sport The provision of recreational facilities or the organisation of recreational activities Summary of the main activities in relation to these objects Encouraging public to partake in sport, namely athletics, giving them an all round introduction, providing free taster sessions to encourage people to ty something new. Attending athletic competitions at both local and national level. Continually looking for additional volunteers to assist at the Club, wilh the view lo some of them going on to become coaches.
APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period Athletes competed in a number of ouldoor and indoor events through the period 1 April 2024 - 31 March 2025. Six of our age groups qualified for the Track and Field League Final in Aberdeen, having qualified in the top 4 in our area. We also had athletes competing at Age Championships in Scotland, North District Championships. Cross County League events and the Knockando Jumps Series. Throughout the season athletes achieved numerous Personal Bests at competitions. We held our outdoor Club Championships to decide the track and field trophy winners. We continue to promote the Club through social media providing free trial sessions for potential new athletes. This has resulted in and increase of new athletes joining the Club from local schools and further afield. On an annual basis we undertake ground maintenance at our facility which includes lining the track and throwing areas, digging over the long jump pit, check of all equipment and general tidy up and clean of the area. This year we also replaced the floor in one of our storage units. We attended Wheels of Naim wrth a stall which raised additional funds for the Club and covered the costs of replacing the floor in the unit as mentioned above. Financial review Brief statement of the charity's policy on reserves The trustees and commtttee review what, if anything, is required in temis of maintenance or upgrade for the Club and quotations are always obtained to ensure that the best cost is achieved. During this current year, there has been no large expendtture, wrth only nomial expenditure for maintenance costs, facility bills and hall hire during the winter season to enable training to continue. Details of any deficit There are no deficits. Donated facilities and services (if any) The Club did not receive any donations this reporting period.
APPENDIX 1 other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name{s) Position (e.g. Chair) Treasurer Date 0911212025