## **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**|Period start date
**January**|**2024**|**to**|31||Period end date
**December**|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** |**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 £**|**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 2 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 3 December 2007 APPENDIX 2 **SC052215** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**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 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 cC￿StrUCt￿n 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 v0￿1ng 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 I￿e 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