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