Avoch Community Rowlng Club SCIO
Scottish Charity Number-SC051745
Annual Report and Financial Statements
For the year ended 31 December 2024

Tru¥t8e's Annual Report
For th• year ond•d 31 Do¢èrnb•r 2024
Thetrustees have pLeasur8 in pr986ntingtheir reporttogetherwth thefinancial
5tatemenls of the year ended 31 December 2024.
R•fornnce Admlnl¥tr8tlve Informatlon
CharltyNam
Avoch Comrnunity Rowing Club SCIO
Charlty Numb•r
SCOS1745
Addr•**
Avoch Community Rowingclub, Awch Industrial Estate, Ormonde Terrace, Avoch, IV9
8QU
Trustees In financlal year2024 and at 16 March 2025
Chair
Secretary
Tr8a$urer

Structure, Governance and Management
Con8tftirtlon
The charity is a Scottish Charitable Incorporated Organisation ISCIO). It was registered
in its curr8nt1ogalform on 20 May2022. The assets ofthe unincorporated association
weretransferred tothe SCIO on 1 January 2023. It has 8 two tier structure and as Such
the membership ofthe organi8atlon appoints truste88 and has d8cision making powers.
Appolntment of Tru8t088
The board is made up of charity trustees. Twstees are appointed by the wlder
membership attheAnnual General Meeting whlch is helo In March. The board mu8t
have a minimum of 3 and a maximum of 5 trustees.
ObJactlve8 and Actlvltl88
Charltablo Purpos88
To 8dv8n¢e public participation in th8 Sport of rowing.
Actlvltlas
The charity undertakes the fouowlng 8Ctivlties:
(al The construction and maintenance ofa boator boats, togetherwith associated
equipment
Ibl The pur¢hese, rental or borrowingof premlses, and the pur¢h88e and maintenance
oftools and equipment, torthe buildingand mainten8nce of boats and associated
equipm8nt
Icl The organisation of and participation In regattas. races. di8plays and other such
occasions
(dl The provlslon of training facilities for its members
lel Promotingand maintainingtlie highest standards oftechnical competence and
safetyin the 8POrtof rowing
If) Upholdingthe rules of the sport
{gi Provlding opportunlties for partlcip8tion by all members ofthe community
(h) The promotion ofthe sport8mongcoast81 and non-coastalcommunities in Scotland
and elsewhere

Achlevements and Performance
Boat Shed I Club House
After a fewyears in the planning. the combined building ofthe Boatshed and Club house
wasfinallycompleted in October. This has been an amazing achievementforallinvolved
and it is a usefulfacilityfor both ACRC and the wider community. The buildingwill allow
us to have somewhere warm and dry to maintain the boats. The facility will also allow
more soci818vents. training sessions and a so¢i8l space for the club. To officially open
the building the club held a semi form81 event on 30 November and invited the funders
involved. neighbouring coastal rowingclubs" the contractorswho built the shed: ourlocal
coun¢illor' and people from the wider communityto ¢elebrate this significant 8tep with
ACRC memb8rs.
2024 R8gatta8
ACRC hsd their most successful regatta season ever! It was helped by some rather good
new novice rowers which vlas excellent to see.
On 25 M8yth8 Club headed to N8irn on one ofthe few $unnyd8y8 ofthe summer. W8
h8d a small crew but managed a very Credible 3r0 overall with m8ny medals 8cross all
categories. June saw us heading to Storehouse of Foulis forStrathpeff8r's anntjal
regatta. There werevery ch811engingconditions18ter on in the day, butthe team came
good again by coming 2ntt overall. We struggled to get 8 team forthe Golspie regatta on e
July but after hearing Cromatywere also having problems: we reached out to our
neighbours and puttogetheran Avochlcromarty blended te8m or'croch. aswe became
known forthe day and pulled off Several med818. ItW8S 8 gre8topportunityto work
together.
We faced some more ch8llenging conditlons at the Cromarty2 day regatt8 on 10 and 11
August but again a greattimew88 had byall and we ended up sharing 1" place with
Cromarty.
One week18t8r, VR s8ved the best for last, 8$ we held our own regatta on 17 August at
the H8rbour in Avoch. Thewind was horrific but 8ft8r Some nimble course rgstructuring,
we managed to fit allthe raclng in. includingthe youth r8c8which we had had to cancel
the previous 2years 8nd were rewarded with a first place forthe U19team. Thi8was
replicated in manyother categories and meantwewon the over8lltrophy. particularly
poignant, as it was Zulu's (the club's first 8kiffl 10" Blrthday.
Other Rowlng Events
On 19 Maywe joined 11 other club5 forth6'Scotl8nd thewave. relayrowaround the
whole of the Black Islo. from North Kessock to Storehouse of Foulis. This w88 to raise
money for ch2rityinGluding supportforthe Cross Atlantic rowwhich is being

undertaken in December2025 andone of the team 13 a local rowerfrom Crornarty,
Itwasa m8mmoth taskto organize buz thewe8therwas kind. and
everyone thoroughlyenjoyed it.
3 members from the club also attended the annual Fresh Water sprints 8t Loch Tumm81
on26 October. For once it was not windy andth8 sun even came out! Our rogion, North
East. won rhe oveialltropty. Itwa8 a good chance to rowwith other clubs and in other
boats.. .8nd with newlytrained coxes. It made for a vary inter8sting day.
The Scottish Coa8tal Rowing Assoriation held one of their coxes Iraining cours89 Bt
Fortr088 Sailingciub. Two members from ACRC. attended and reported back thatthe
course was exceuenr. Ir's great to nDW nave some newly qualitied coxes in the club.
Boat Molnt•nance
Two now sats of oars were purcha8ed this year. Theywerefinished off atthe Glub by
Davle 8tt8chingthe Plates and smoothingthe handles. Theyare a joy to rowwith.
A team of club members 88nd6d and oiled our old sets of 08rs, which has given them 8
newlease of life.
Rowing ststs
The club h8ld 4 Come and Try sessDn8 {compared to 5 last year) which V￿re advortlsed
on 8oclel media and provlded an opportunltyfor anyone over the age of 11 to flno out if
coastal rowing mlght be something theywould like to do. We have also had a several n8w
row8rs join the club throughout theyearwhich 18 greatto see.
During the year 32 soclal rows ware launched bythe club, covoring more than 177 km8.
Forth&8e session8, the club188vesfrom the be8ch at Avoch and rows to Munlochy Bay,
North Kessock, ChanonryPoint or Fortrose. Theseare yleatsessions where members of
all ages and abilities have a chance to get gome valuable exèrcisè whi18t enjoying 8ome
tslkingtherapy.
Othar Socl•l Ev•nts
In April. 8 fvnd_rgising quiz wag hold in ThèAvoch Arnènitiao Sporto Pavilion. It wa8 well
attended by club rnembers alung with supporters from the vlllage and the Pawlion
benefited from bar sgle8 on the evening
The last club event of the year was 8 vary pleasant Christmas lunch at Cove Restaurant.
Fortrose and Rosemarkie Golf Club: a lovely way to round off a busy y88r.

Community
Some members of ACRC wer8 asked by the Ioc81 estate rf they could help with a major
problem they have with the invasive plant call8d Himalayan Bals8m. So having acquired
some weed slashers they bashed down the Balsam au the way from Killen down the
Avoch burn, to the sea. Cert8inly, a great WBY to keep fit whilst helping the local
environment.
Flnanclal Reviow
Unrestrlcted Fund
Forthe general runningofthe club the m8in 80urces of income are memberfees and
fund raising. In 2024 the club had 57 members and thefee income received in the year
was £1.508. Also. memberfees relatingto 2024 of£180 had been received early in
2023.
After spon80r8hip of £550, the club'3 annual rowing regatta produced a 8urplu8 of
£1,158 which w88 added tothe unrestricted fund.
£1,375 was received from HMRC relating to Gift Aid on don8tlon8 received for the
boatshedlclub house.
Although tha club is tocus&d on minimi8ing ggnaral running costs, In 2024 £8,601 wa8
Incurred and charged tothe unre8tricted fund. This included one-off Costs of £1.760 for
the new sets of oars and £3.493 for costs relating to the b08t shed. including electricity.
However, the expenditure charged to the Unrestricted fund include8 an overcharge ot
£705 tor electri¢ity in 2024. This will be recovered in the next financial ye8r.
Over811. the movement on the unr6stri¢ted fund in the yearwas a deficit of £3.364 with
the ye8r-end b818nce being £2,617. Ifthe ele¢tri¢ity had not been overcharged the year-
end balance would have been £3,322.
Restrlcted Fund
Funds raised to meet the costs of providing a boat8h8dlclub house are held in the
restricted fund. In 2024 costs of £186.366 relating to this project were charged to the
restricted fund. The b8lance on the restricted fund at the y8ar-end is £4.626which will
b8 held in this fundto m6etthe anticipated flnalc08ts of the shed project b81n8charged
durin8 2025.
R889rves Pollcy
Reserves provide a buffer against uneven and unpredictable income orspending. They
are funds that are freely available to spend on any of the charity's purposes. The
reserves for the ACRC Sre entirely cash based.

At the end of 2024 the closing balance on the unrestricted fund Is £2.617 8n(i ther8 are
no outstanding commitments. Atthe end of 2023 thetrustees'viewwa8 that itwould
be prudentto hold £q.000 AS 8 rgs8rve. This rèmain$ the preforred position and aftor
adju8tingforthe electricityrefund which will be received in 2025the club ha8 achieved
the targeted level of reseNes.
Future Plans
The maln focus forihe club inthe immedlate future is io introduce a schedule of
activities for the club. makingfull use ol the new boatshedlclub house facility.
The Annual report was approved by the trustees on 16 March 2025
Icnalrparson)
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Statement of Recelpts and Paymants for the year ended 31 December 2024
Unrestricted
Fun(J8
Restricted
Fund8
Year ended
31112124
Year ended
31112123
Rocelpts
Oonations
Grants
Fundraising
Receipts from
charitable 8Ctivitl88-
membership fees
GiftAid
601
13.500
167.460
14,101
167.460
1.753
10.325
9.470
2,262
1.753
1.508
1.375
1.508
1.375
2,267
Totsl Receipts
5.237
180.980
186.197
24,324
Payments
Fundraising costs
Cost ol charitable
activities
807
7.794
807
194.160
1,380
6,931
186,366
Total Payments
8.601
186.366
194.967
8.311
Surplusl(06ficitl for
the year
Transfers between
funds
Surpiusl(Deficit) for
the ye8r
(3,364)
15.4061
{8,770)
16.013
13.3641
{5.406)
8,770)
16,013

Statomant of Ba(ances 88 at 31 Decombei 2024
Unrestricted Re3tricted
Funds
Funds
Totalyear
ended
31112124
Totalyear
ended
31112123
Openingcash at bank and
in hand
5.981
10,022
16.013
Surplu81lDeficitl for the
year
13.3841
15,406)
18.770)
16,013
Closlng cash 8t b8nk8nd in
hand
2,617
4.626
7,243
16,013
Bank and Cash Baianeos
Bank current account
2.617
4.626
7,243
16.013
Other assatJ-
unrestrlcted ftind
Boatshedlclub house
Two St Ayles skiff
One Wemy$$ 8kiff
218.000
16,000
4,000
16.000
4.000
238.or￿1
20.OnO
Other s$sets have baen includèd ir the St8tement ol Ba18nces at insurance valuations
The St8t8ment of B81ances w88 approved bytha trustees 16 March 2025

Notes to the Accounts for year end8d 31 Docembar 2024
1 Bas18 of Accounting
These accounts have been pr8pared on the Receipts and Payments basis in accordance
with the Charities and Trustee Investment Iscotiandl Act 2005 and the Charitios
Accounts (Scotlandl Regulations 20061as amended).
2 Naturn and purposeof lund8
Unrestricted lunds arethose that may be used atthe discretion of the trustees in
furtherance of the objectives of the charity. The truste8s maintain a slngie unrestrlcted
fund forthe day-to-daywnning ofthe club.
Restricted funds may only be u88d for specific purposes. R8Strlction8 arise when
specified bythe donor orwhen funds are raised forspecific purp08es. The charity has
one restricted fund r8Latingto the provlsion of a boatshedlclub house.
For the restricted fund in the financial yèar 2024 th8 ch8rlty received donation8 and
grants to the value of £180,960.
3 Romuneratlon
No remuneration was paid to charitytrustees in the year ended 31 December 2024.
4 Expons68 pald to trustees
In the year ended 31 December2024 two ch8ritytrustees Incurred expendlture on
behalf ofthe club which was reimbursed to them. The total expenditure was £626 and
related to the cost of charitable activities (medals. paint, urn. trailer wheel, buoys and
club v￿bSIte).
5 Donatlon8
Unrestri¢tod
Fund
Restrlcted
Fund
Total
2024
Totsl
2023
Transfer from unlncorporated
organisation
Bro8dland Properties Ltd
Private individuals
4,325
8,000
8.000
5,000
601
5.500
6.101
Pat Munro (Alne8sI Ltd
1.000
601
13,500
14,101
10,325
10

6 Grants Received
Unrostrlcted Restrlcted
Fund
Fund
Total
2024
Total
2023
N8tion81 Lotterycommunity Fund
Foundation Scotland (Baillie Gifford)
Postcode Lottery (Magic Little Grants)
Tesco Groundworks
7,470
1.000
500
500
Highland Council: Community Led
Loc81 Development
Baxters Foundation
44.000 44.000
10,000
79.000 79,000
34.460 34.460
10.000
Sports Scot18nd
Highland Council: Community
R8generation Fund
167.460 167,460 9.470
7 Cost of ¢harftable actlvltle8
Unra8trl¢tod R8$trlctod
Fund
Fund
Total
2024
Total
2023
Malntenance and Repairs
Architect F8es
455
455
382
845
4,910
Buildingwarrant
Water¢onnection
1.310
1,310
1,078
2,131
2.131
Electricity
THC shed numbering app11¢8tion
Shed: m8in and sub-contractors
818
3,435
4.253
110
110
2,604
175.187
177,791
Shed opening cost8
Oars
122
122
1.760
1,760
Container
3.348
3.348
Insurance
1.710
1.710
385
SCRA membershipfee
Travel expenses
Website
120
120
75
75
35
101
Membershipfee collection service
95
95
75
7.794
186.366 194,160 6.931