## **KIRKCUDBRIGHT SAILING CLUB** **1st March 2024 to 28th February 2025** **Scottish Charity Number SC052296** **----- Start of picture text -----**
Trustees’ Annual Report for the period
OSC r
Office of the Scottish Charity Regulator Period start date Period end date
Day Month Year Day Month Year
From 1st March 2024 To 28 Feb 2025
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## **Reference and administration details** **----- Start of picture text -----**
Charity name Kirkcudbright Sailing Club
Registered charity number SC052296
Charity’s principal address The Marina
Kirkcudbright
Postcode. DG6 4AN
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**Names of the charity trustees on date of approval of Trustees’ Annual Report** **----- Start of picture text -----**
Name of person
Dates acted if
Trustee name Office (if any) (or body) entitled to
not for whole year
appoint trustee (if any)
1 Commodore
2 Vice - Commodore
3 Secretary/Treasurer
4 Yardmaster
5 Racing Secretary
6
7
8
9
10
11
12 1//1/25 -28/2/25
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## **Reference and administration details** **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)** |**Name**|**Name**|**Dates acted if not for whole year**| |---|---|---| |N/A||| |||| |**Structure, governance and management**||| |||| |**Type of governing document**|The Charity is a Scottish Charitable Incorporated Organisation (a
SCIO). It was registered in it’s current legal form on 31st January 2023.
The Charity was previously an unincorporated sports club but changed
its legal form to a SCIO. The organisation is governed by its
constitution.
The assets of the unincorporated sports club were transferred to the
SCIO on 10th September 2023.
It has a two tier structure with both members and Charity Trustees.|| |**Trustee recruitment and appointment**|The committee, which is composed of the charity trustees who meet on
a regular basis , usually monthly. The trustees are appointed on the
basis of the relevant skills they have to help organise and run the
activities of the club. The committee is also responsible for monitoring
and controlling the financial position of the organisation.
Trustees are co-opted by the committee during the year when needed,
and then their appointment is ratified at the subsequent AGM when the
other trustees also stand for re-election by the members.|| |||| |**Objectives and activities**||| |||| |**Charitable purposes**|The purposes of the organisation are:
a) The advancement of community participation in the sport of amateur
sailing and all its branches.
b) The provision of recreational facilities, or the organisation of
recreational activities with the object of improving the conditions of life
for the persons for whom the facilities are intended.|| |**Summary of the main activities**
**in relation to these objects**|A series of racing events throughout the sailing season as well as
organised cruises some of which were done with Solway Yacht Club.
There were a number of non members who participated in these
events.
Regular social events
Regular talks and presentations given by members and non-members.
There are a number of kayakers in the club who regularly go on trips
down the bay.
Our members, who are motor boaters, enjoyed fishing trips in the bay.| |---|---| ## **Achievements and performance** |**Summary of the main achievements**
**of the charity during the financial**
**period**|We organised regular social gatherings throughout the year, giving
members the chance to mingle, share sailing knowledge and expertise,
and learn from each other.
Our speakers delivered engaging talks on a diverse range of sailing-
related topics, including sailing trips and water safety.
We actively encouraged members to invite non-members to join them
for cruising and racing events, allowing them to experience the thrill of
sailing and cruising firsthand. Many non-members and those without
their own boats had the chance to crew on members’boats.
We ensured the safe storage of members’boats, tenders, and
outboards.
We held 12 races out of the 12 planned and all trophy races were held.
We also held 2 cruises in company with Solway Yacht Club.and a local
Club cruise. We use the RYA NHC handicap system. A Laying Up
Supper was held in November to present the trophies and review the
racing and cruising season.
We provided an online sales and wants service for our members, giving
them the opportunity to sell, buy, or donate boat-related items. This
service helps people purchase boat accessories at more affordable
prices than new ones, while also promoting sustainability by reusing
unwanted items instead of discarding them.
We supported the local RNLI by letting them use our Clubhouse for
Water Safety Training.
We allow the Sea Cadets who are next door to us access to our slipway
which is essential for them.| |---|---| ## **Financial review** |**Brief statement of the charity’s policy**
**on reserves**|Our total income for for the year was £7,054, an increase from the
previous year’s income of £6,257. ( excluding the opening funds of
funds of £8,676 from Kirkcudbright Sailing Club) This growth can mainly
be attributed to a donation of £700.
On the expenditure side, our total expenses for the year were £6,096.
An increase from the previous year’s expenditure of £5,066.
Our net surplus for the year was £958. It is planned to use this along
with any surplus for the coming year to carry out any repairs and
improvements to our facilities
The Trustees have agreed to reserve £7,000 to ensure we have
sufficient funds to cover any major items of expenditure that may be
needed in the future to maintain the upkeep of our clubhouse.
Our policy is to spend any surplus income in the year on maintaining
and improving our club facilities.| |---|---| |**Details of any deficit**|N/A| |**Donated facilities and services (if**
**any)**|N/A| ## **Other optional information** We continue to collaborate with RYA Scotland on a Development Plan for the Club We have set up a sub group to review the responses of last year’s membership survey. The Club’s website has helped us engage with the wider community who are not members as well as provide useful information to existing members. We are now receiving regular contact through the website’s online contact form some of which have resulted in new members. Dumfries and Galloway Council have now agreed to sell us the Sea Angling Room, which is located adjacent to our Clubhouse. This has still to go to a Council Committee in September to get the final seal of approval. Our intention is to transform this space into a dedicated workspace for our members. We have agreed a purchase price of £375. In addition to this there will be estimated legal costs of £1,750 ## **Declaration** **The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) Position (e.g. Chair)** Commodore Secretary/Treasurer **Date** 29/4/25 29/4/25 KIRKCUDBRIGHT SAILING CLUB - SC052296 ststement of Recelpts and Payments for the Perl(Ml 1st March 2024 to 28th Fèbruary 2025 RECEIPTS NOTES UNSRESTRICTED FUNDS UNSRESTRICTED FUNDS 2023 . 21Y24 Opening funds from KirkcLKlbright Sailing Club 8676 Charitabla Activities 6904 6683 Donations 939 100 Bank Inlwest 210 474 Total Aecelptg PAYMENTS Cost of Charitable Activ￿89 4034 Legal Fees 1032 Totsl Payments Surplu8 for the perlod ststement of B8lanc88 at 29th February 2(r25 Bank Balance at 113124 Surplus for the period Represented by Cash in Bank at 28th February 2026 The notes of page 7 form an integrd part of thvae accounts. Apwoved by the trustees on the 9th April 2026 arKI signed on behalf off trustees by . asu ## **KIRKCUDBRIGHT SAILING CLUB - SCOTTISH CHARITY NUMBER SC052296** ## **Notes to the accounts for the period 1st March 2024 to 28th February 2025** ## **1. BASIS OF ACCOUNTING** These accounts have been prepared on a Receipts and Payments basis in accordance with the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) ## **2. NATURE AND PURPOSE OF FUNDS** Unrestricted funds are those funds that may be used at the discretion of the trustees for the objectives of the charity. Restricted funds may only be used for specific purposes. Restrictions are where specified by the donor or when funds are raised for a specific purpose. ## **3. TRUSTEES REMUNERATION and EXPENSES** No fees or expenses have been paid to trustees in respect of their services for this period. ||**2024-2025**|**2023 -2024**| |---|---|---| ||£|£| |**4. CHARITABLE ACTIVITIES**||| |Membership Fees|4318|4561| |Yard Storage Fees|912|991| |Miscellaneous Income|674|131| ||5904|5683| |**5. CHARITABLE ACTIVITIES**||| |RYA Subscriptions|190|175| |Insurance|1496|1095| |Electricity|482|780| |Maintenance and Improvements|3016|1618| |Water Rates||81| |RNLI|340|100| |Miscellaneous|572|185| ||6096|4034| **6.** The clubhouse and boatyard is owned by the Club.. It is considered that the asset falls within the definition of a heritable asset. The property was valued at £110,000 by the committee. Scottish Charity Regulator ## **Independent examiner’s report on the accounts V2** |**Report to the trustees/**
**members of**|Kirkcudbright Sailing Club| |---|---| |**Registered charity**
**number**|**SC052296**| |**On the accounts of the**
**charity for the period**|Period start date
Period end date
Day
Month
Year
Day
Month
Year| ||1st
March
2024
**to**
28th
February
2025| |**Set out on pages**|6 to 7
(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 (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 view given by the 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**:**|29/10/25| |**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