2024-12-31-accounts - North Kessock Rowing Club

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APPENDIX 3

	Independent examiner’s report on the accounts V2
Report to the trustees/members of	Charity name North Kessock Rowing Club
Registered charity number	SC 052215
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year
	to 01 01 2024 31 12 2024
Set out on pages	(remember to include the page numbers of additional sheets) A1 - A5

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 (as amended). 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 examiner’s statement	My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 viewgiven bythe accounts.
Independent examiner’s statement	In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page*] 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: 23.9.25
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.

**OSCR will accept digital or typed signatures.

APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlvJht material problems. Give here brief details of any items that the examiner wishes to disclose

Enter SC No. below

APPENDIX 2

Enter charity name below

SC052215

Receipts and payments accounts

		For the period from	For the period from	1		Period start date January	Period start date January	Period start date January	Period start date January	2024	31		Period end date December	Period end date December	Period end date December	Period end date December	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	Total funds last period
		to nearest £		to nearest £			to nearest £			to nearest £	to nearest £			to nearest £					to nearest £	to nearest £
A1 Receipts
Donations		4	40											4	4	4	40			846
MembershipFees		1	1,620											1	1	1	1,620		1,875
Grants		900	900											900	900	900	900		9,992
Receipts from fundraising activities		92	92											92	92	92	92	92	1,180
Gross trading receipts																	-
Income from investments other than
land and buildings														-	-	-	-	-
Rentsfrom land & buildings														-	-	-	-	-
Gross receipts from other charitable
activities														-	-	-	-	-
Loansreceived														-	-	-	-	-	1,250
*A1 Sub total*	*A1 Sub total*	2,652	2,652	-	-	-	-	-	-	-	-	-	-	2,652	2,652	2,652	2,652		15,143
A2 Receipts from asset &
investment sales
Proceedsfromsale of fixed assets Proceedsfromsale of investments A2 Sub total - - - Total receipts 2,652 - - ~~—~~											- -	- -	- -	- - - 2,652	- - - 2,652	- - - 2,652	- - - 2,652	- - -	- 15,143
A3 Payments
Expenses for fundraising activities														-	-	-	-	-
Gross trading payments														-	-	-	-	-
Investment management costs														-	-	-	-	-
Payments relating directly to charitable	Payments relating directly to charitable
activities			3,161														3,161		13,010
Grants and donations
														-	-	-	-	-
Governance costs:
														-	-	-	-	-
Audit / independent examination														-	-	-	-	-
Preparation of annual accounts														-	-	-	-	-
Legal costs														-	-	-	-	-
Other	Other	Other
														-	-	-	-	-
Loans repaid		1,250	1,250											1,250	1,250	1,250	1,250
**A3 Sub total **		4,411	4,411	-	-	-	-	-	-	-	-	-	-	4,411	4,411	4,411	4,411		13,010
A4 Payments relating to asset and
investment movements
Purchases of fixed assets Purchase of investments A4 Sub total - - - Total payments 4,411 - - ~~—————~~											- -	- -	- -	- - - 4,411	- - - 4,411	- - - 4,411	- - - 4,411	- - -	- 13,010
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	1,759) ( - - - 1,759) ( 2,133 - 1,759) ( - - - 1,759) ( 2,133 ~~——————~~
																			Page A1

APPENDIX 2

SC052215

Section B Statement of balances

Details	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 £
Cash and bank balances at start of year	2,133 1,759) (				2,133	-
Surplus / (deficit) shown on receipts and payments account					1,759) (	2,133
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	374	-	-	-	374	2,133
	-	-	-	-	-	-
			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 £



Signature			Print Name	Total	-	-
						Date of approval


						Page A2

NKRC OSCR Accounts 2024 SCH / Statement of balances

December 2007

APPENDIX 2

SC052215

Section C Notes to the Accounts

Section C Notes to the	Accounts	Accounts
C3a Trustee remuneration C4a Trustee expenses C3b Trustee remuneration - details C1 Nature and purpose of funds(may be stated on analysis of funds worksheets) C2 Grants
	Type of activity or project supported		Individual / institution	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 this box (otherwise complete section 4b)

C4b Trustee expenses - details				Number of trustees	£





C5 Transactions with trustees and connected persons	Nature of relationship Trustees	Loansrepaid Nature of transaction		Transaction amount (£) Balance outstanding at ~~periodend(£)~~
	Trustees	Loansrepaid		1,250	0

			Number of	£
			trustees
C4b Trustee expenses - details




			Transaction	Balance
	Nature of relationship	Nature of transaction	amount (£)	outstanding at ~~period end (£)~~
C5 Transactions with trustees	Trustees	Loansrepaid	1,250		0
and connected persons

Page A3

NKRC OSCR Accounts 2024 SCH / Notes

December 2007

APPENDIX 2

SC052215

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 £
Sundrydonations					40	846
					-
					-
					-
Total 2 Grants	-	-	-	-	40	846
	reference Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
Caring and Sharing Highland					-	1,000
National Lottery					-	7,500
Gordon and Ena Baxter Foundation					-	1,492
Unite (Marquee)					900
Total - reference Unrestricted funds to nearest £ 3 Gross receipts from other charitable activities	-	-			900	9,992
		- 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	-	-	-	-	-	-
	-	-	-	-	-	-

4 Payments relating directly to charitable activities

	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 £
Boat and equipment costs and maintenance					1,835	12,073
Insurance					861	748
Sundryminor costs					465	189
					-
					-
					-
					-
					-
					-
					-
					-
Total	-	-	-	-	3,161	13,010
	reference error	-	-	-	-	Page A4 -

NKRC OSCR Accounts 2024 SCHAdditional notes (1)

December 2007

APPENDIX 2

SC052215

Additional analysis (2)

Receipts 5 Breakdown of unrestricted funds	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	40				40	846
Membership fees	1,620				1,620	1,875
Grants	900				900	9,992
Receipts from fundraising activities	92				92	1,180
Gross trading receipts	-				-	-
buildings	-				-	-
Loans received	-				-	1,250
Gross receipts from other charitable activities	-				-
*Sub total* Receipts from asset & investment sales	2,652	-	-	-	2,652	15,143
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	2,652	-	-	-	2,652	15,143
					-
Expenses for fundraisingactivities	-				-
Gross trading payments	-				-
Investment management costs	-				-
Payments relatingdirectlyto charitable activities	3,161				3,161	13,010
Grants and donations	-				-
Governance costs:	-				-
Audit / independent examination	-				-
Preparation of annual accounts	-				-
Legal costs	-				-
	-				-
Loan Repayments	1,250				1,250
*Sub total* Payments relating to asset and investment movements	4,411	-	-	-	4,411	13,010
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	4,411	-	-	-	4,411	13,010
					-
	1,759) (	-	-	-	1,759) (	2,133

					-

	1,759) (	-	-	-	1,759) (	2,133
					-
Nature and purpose of funds

Page A5

NKRC OSCR Accounts 2024 SCHAdditional notes (2)

December 2007

APPENDIX 1 oscr Period start date M¢th 01 Period end date M(xrth 12 Y88r 2Lf24 Year From 01 To 31 2024 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 North Kessock Rowing Club SC052215 Breoklea Oakleigh Road North KesscKk Postcode IV13XW Names of the charity trustees on date of approval of Trustees. Annual Report Trustee name orrice (rf any) Dates acted rf not for whole year {or body) entitled to Chair Vice Chair Treasurer Secretary 10 11 12 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administration details Name5 of all other charity trustee5 during the period. rf any. (for exarnple. those who resigned part way through the financial period) Structure, governance and management Type of governing document SCIO Constitulion Trustee recruitment and appointment Trustees are recruited to suit the skills required to run the SCIO and to own, maintain and operate the skrff-Eilean Dubh". Objectives and activities Charitable purposes PartKipatK)n in the spcKt of rowng Purchase I cCStrUCtn I maintenance of boats and equipment Acquisth"on of premises and equipment for storage and maintenance organisats.on of rowng events organisats.on of rowng members and the publTrc Promots"ng highest standards wrthin the SFW)rt of rowng Upholding the rules of rowing Promob"on of the SFth of rowrvJ. Summary of the main activities in relation to these objects As a communty rowng dub. our focus is on social rowing and events v01ng the Itxal ccrfnmunity and kxal rowing clubs.

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period The club has tsken Ihe decision to focajs on the sc¢ial aspect of rowing during 2024. This has included having more before you join- rows. and getb"rwJ involved in events with other local rowing clubs around the Black Ie and Scoland. We have conb.nued to engage with the Ictal ccrfnmuntty and get involved local events. Financial review Brief statement of the charity's policy on reserves The organi%atK)n's njnning cost are rKJt high thanks to Ihe voluntary ntribution of time and skills of members and others in the c£)mmunty. Income from membership will continue to be received on an annual basis. Delails of any deficit There ts no defficit to report Donated facilities and services (if any) We are most gratetrjl to the many organisations. businesses. and individuals who have helped us in so many ways. A grant from Unite was used to purthase a gazebo for events and open days.

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 Signaturelsl Full narnelsl Position le.g. Chair) Treasurer Date 3010912025