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2024-09-30-accounts

Chair report From a sporting perspective the club has had a successful year, putting on several events. attending others and also having notable individual successes. The Stornoway Half Marathon and 10k was successfully staged again alongwith the rebranded Mini Marathon which I believe exceeded expectations. The Half Marathon had two Localwinners and The Wacky Races series, Traigh Hard events and a cross-country race season were also well attended and executed. The ooanisation involved in these is signif icant so huge thanks to all those involved. as well as the many who support in otherways, such as marshals and timekeepers. a special mention to the Donner family who for the past fouryears. this dedicated family has been the drivingforce behind everySRAC XC race. The club also sent large squads to ND track & Field and NDXC championships. and 2024 sawthe senior club trip headingto Odense, with some of our European members joiningthe trip. For the seniors had particular success with both breaking club records, breaki ng incredible record that had stood since 1989with an incredible 2:25 marathon win at Blackpool and with a phenomenal 1:23 in Inverness. breakinga record that had stood since 2011. Juniortrainingwas paused overthe summerwhilst policies and procedures were put in place, ensuring we move forward as a club on a sound footing. these were added to the website alongwith other documents such as codes of conduct, standing orders and the constitution. Junior athletes saw notable success. won Scottish Schools Cross Countrytitle and her most recentvest her 8th cap. which Is 4 more than any other club member ever. forwinningscottish schools High Jump. From an administration perspective the year has seen us lose our Chair in as he moved away. we thank him for all is hard work during his time as Chair and club captain. Unfortunately. we've since been unable to fillthe role of Senior men's captain. I'd like to give a special mention to for taking on the role of Social media off icer and the hard work she's put into the role since taking it on. We should recognise the hard work and dedication from allthose involved in the club. The coaches, the large number of parent helpers and club members who regularly volunteertheirtime, the board members, to support sporting activity and development. I would especially like to thank for their contribution and hard work. On behalf ofthe club. I would like to record thanks to everyone who has contributed in all of their many ways over the last year. it is greatly appreciated.

APPENDIX 3

Scottish Charity Regulator

’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of STORNOWAY RUNNING AND ATHLETIS CLUB

Registered charity SC051704
number
On the accounts of the Period start date
Period end date
charity for the period Day
Month
Year
Day
Month
Year
01
10
2023
to
30
09
2024
Set out on pages (remember to include the page
numbers of additional sheets)
Respective
responsibilities of
trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 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 particular matters have come to my attention.
Basis of independent My examination is carried out in accordance with Regulation 11 of the Charities
examiner’s statement Accounts (Scotland) Regulations 2006. 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 or disclosures in the
accounts and seeks explanations from the trustees concerning any such matters. The
procedures undertaken do not provide all the evidence that would be required in an audit
and, consequently, I do not express an audit opinion on the accounts.
Independent examiner’s
statement In the course of my examination, no matter has come to my attention
1.
which gives me reasonable cause to believe that in any material respect the
requirements:

to keep accounting records in accordance 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 not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Signed: Date:
08-06-25
Name:
Relevant professional
qualification(s) or body
(if any):
Address:

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3 Disclosure section Onl lete if the examiner needs to hi ht material roblems. Glve herè brlef detalls of any Items that the oxamlner wlshe8 to dlsclose

Enter SC No. below

APPENDIX 2

Enter charity name below

Stornoway Running and Athletics Club

SC051704

Stornoway Running and Athletics Club Stornoway Running and Athletics Club Stornoway Running and Athletics Club Stornoway Running and Athletics Club Stornoway Running and Athletics Club Stornoway Running and Athletics Club Stornoway Running and Athletics Club Stornoway Running and Athletics Club Stornoway Running and Athletics Club Stornoway Running and Athletics Club Stornoway Running and Athletics Club Stornoway Running and Athletics Club Stornoway Running and Athletics Club Stornoway Running and Athletics Club Stornoway Running and Athletics Club SC051704
Receipts and payments accounts
For the period
from
01
Day
Period start date
10
2023
Month
Year
to Day
30
Period end date
Month
09
Year
2024
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Total funds last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations - - - -
Legacies - - - -
Grants 9,200 9,200 5,650
Receipts from fundraisingactivities 365 365 **1,157 **
Gross tradingreceipts - - - -
Income from investments other than
land and buildings - - - -
Rents from land & buildings - - - -
Gross receipts from other charitable
activities 37,314 37,314 14 30,326
- - - -
A1 Sub total A1 Sub total 46,879 - - - - - - - - - - 46,879 46,879 46,879 46,879 46,879 37,133
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
-
Proceeds from sale of investments
-
A2 Sub total -
-
-
-
-
-
Total receipts 46,879
-
-
-
46,879
37,133
~~——————~~
A3 Payments
Expenses for fundraising activities - - - -
Gross trading payments - - - -
Investment management costs - - - -
Payments relating directly to charitable Payments relating directly to charitable
activities 35,255 35,255 **37,662 **
Grants and donations
- - - -
Governance costs:
- - - -
Audit / independent examination - - - -
Preparation of annual accounts - - - -
Legal costs - - - -
Other Other
- - - -
- - - -
**A3 Sub total ** 35,255 - - - - - - - - - - 35,255 35,255 35,255 35,255 35,255 37,662
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
Purchase of investments
-
A4 Sub total -
-
-
-
-
-
Total payments 35,255
-
-
-
35,255
37,662
~~—__===—~~
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
11,624
-
11,624
-
~~===~~
-
-
-
11,624
529)
(
-
-
11,624
529)
(
~~===~~

APPENDIX 2

SC051704

Stornoway Running and Athletics Club

Section B Statement of balances

Categories
Signed by one or two trustees
on behalf of all the trustees
B1 Cash funds
B2 Investments
B3 Other assets
B5 Contingent liabilities
B4 Liabilities
Details Unrestricted
funds
to nearest £
7,597
11,624
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Cash and bank balances at start of year 7,597 8,126
Surplus / (deficit) shown on receipts and
payments account
11,624 529)
(
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
19,221 - - - 19,221 7,597
-
-

-

-

-

-
Fund to which asset belongs Market valuation
to nearest £
Last year
to nearest £
Details Fund to which asset belongs Total
Cost (if available)
to nearest £
-
-
Current value (if
available)
to nearest £
Last year
to nearest £
Details Total
Fund to which l
-
-

-
iability relates Amount due
to nearest £
Last year
to nearest £
Details Fund to which l Total
iability relates
- -
Amount due
(estimate)
to nearest £
Last year
to nearest £
Total -
-
Date of
approval
11 June 2025
11 June 2025

Copy of SRAC RP OSCR Accounts 2024 / Statement of balances

2

December 2007

APPENDIX 2

Stornoway Running and Athletics Club

SC051704

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

To support the clubs activities in competitive athletics. Incudes, travel, accomodation, competition fees, kit and equipment.

C3a Trustee remuneration
C4a Trustee expenses
C2 Grants
C4b Trustee expenses -
details
C3b Trustee remuneration -
details
C5 Transactions with trustees
and connected persons
Type of activity or project supported Type of activity or project supported Individual /
institution
Number of grants
made
£
Number of grants
made
£
Total -
If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)
x
Authority under which paid £
If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)
this box x
Nature of transaction Number of
trustees
£
Nature of relationship
Transaction
amount (£)
Balance
outstanding at
period end (£)

C6 Other information

Copy of SRAC RP OSCR Accounts 2024 / Notes

3

December 2007

APPENDIX 2

Stornoway Running and Athletics Club

SC051704

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
-
-
-
-
Total
2 Grants
- - - - - -
-
Unrestricted
funds
to nearest £
-
Restricted funds
to nearest £
- - -
Total current
period
to nearest £
-
Total last period
to nearest £
Local Authority 600 600
Awards for All 2,100 2,100
Private Sector 3,500 3,500 2,000
ClubSport 3,000 3,000 3,650
Total
9,200
-
Unrestricted
funds
to nearest £
3 Gross receipts from other charitable activities
9,200 - 9,200 5,650
-
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
-
Total current
period
to nearest £
-
Total last period
to nearest £
Member contributions to events 19,701 19,701
Memberships/Subscriptions 17,008 17,008
Kit/Other 605 605
-
-
-
-
-
Total 37,314 - - - 37,314 -
- - - - - reference error

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Event Costs and Travel 35,255 35,255









-
-
-
-
-
-
-
-
-
-
Total 35,255 - - - 35,255 -
- - - - - reference error

Copy of SRAC RP OSCR Accounts 2024Additional notes (1)

December 2007

APPENDIX 2

SC051704

Stornoway Running and Athletics Club

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts Unrestricted
fund 1 - enter
name of fund
below
Unrestricted
fund 2 - enter
name of fund
below
Unrestricted
fund 3 - enter
name of fund
below
Unrestricted
fund 4 - enter
name of fund
below
Total
unrestricted
funds
Total
unrestricted
funds last period
Donations -
Legacies -
Grants 9,200 9,200 5,650
Receiptsfrom fundraising activities 365 365 1,157
Grosstradingreceipts -
Incomefrom investments other than land and buildings -
Rentsfrom land & buildings -
Gross receipts from other charitable activities 37,314 37,314 30,326
Sub total
Receipts from asset & investment sales
46,879 - - - 46,879 37,133
-
Proceedsfromsale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
46,879 - - - 46,879 37,133
-
Expenses for fundraisingactivities -
Gross trading payments -
Investment management costs -
Payments relatingdirectlyto charitable activities 35,255 35,255 37,662
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements
35,255 - - - 35,255 37,662
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
35,255 - - - 35,255 37,662
-
11,624 - - - 11,624 529)
(
-
11,624 - - - 11,624 529)
(
-
Nature andpurpose of funds

Copy of SRAC RP OSCR Accounts 2024Additional notes (2)

December 2007

APPENDIX 2

Stornoway Running and Athletics Club

SC051704

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts Restricted fund
1 - enter name of
fund below
Restricted fund
2 - enter name of
fund below
Restricted fund
3 - enter name of
fund below
Restricted fund
4 - enter name of
fund below
Total restricted
funds
Total restricted
funds last
period
Donations -
Legacies -
Grants -
Receiptsfrom fundraising activities -
Grosstradingreceipts -
Incomefrom investments other than land and buildings -
Rentsfrom land & buildings -
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales
- - - - - -
-
Proceedsfromsale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
- - - - - -
-
Expenses for fundraisingactivities -
Gross trading payments -
Investment management costs -
Payments relatingdirectlyto charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements
- - - - - -
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
- - - - - -
-
- - - - - -
-
- - - - - -
-
Nature andpurpose of funds

Copy of SRAC RP OSCR Accounts 2024Additional notes (3)

December 2007