APPENDIX 2 Enter SC No. below Enter charity name below **SC052480** ## **Visually Impaired Edinburgh Velo** ## **Receipts and payments accounts** Period start date Period end date |||**For the period**
**from**||1
January
Day
Month|1
January
Day
Month|1
January
Day
Month|2024
Year
Year|2024
Year
Year||**to**|**to**||Day
31||Month
December|Month
December|Month
December|Year
**2024**|||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Section A Statement of receipts and payments**
~~ee~~|||||||||||||||||||||| |||**Unrestricted**||**Restricted funds**||**Expendable**|||||||**Permanent**||||**Total funds**||||**Total funds last**| |||**to nearest £**||**to nearest £**||**to nearest £**|||||||**to nearest £**||||**to nearest £**||||**to nearest £**| |**A1 Receipts**|||||||||||||||||||||| |Donations||**8,466**|||||||||||||||**8**|**8,466**|**466**||**6,651**| |Legacies|||||||||||||||||**-**|**-**|**-**||**-**| |Grants||||**12,824**|||||||||||||**12**|**12,824**|**824**||**8,802**| |Receipts from fundraisingactivities||**3,463**|||||||||||||||**3**|**3,463**|**463**||**300**| |Gross tradingreceipts|||||||||||||||||**-**|**-**|**-**||**-**| |~~Income from investments other than~~|||||||||||||||||~~**-**~~|~~**-**~~|~~**-**~~||~~**-**~~| |Rents from land & buildings|||||||||||||||||**-**|**-**|**-**||**-**| |~~Gross receipts from other charitable~~|||||||||||||||||~~**-**~~|~~**-**~~|~~**-**~~||~~**-**~~| ||||||||||||||||||**-**|**-**|**-**||**-**| |**_A1 Sub total_**|**_A1 Sub total_**|**11,929**||**12,824**||**-**|**-**|**-**|||||**-**|**-**|**-**||**24**|**24,753**|**753**||**15,753**| |**A2 Receipts from asset &**|||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 11,929**
**12,824**
**-**
~~——— ~~||||||||||||**-**
**-**
~~= —~~|||**-**
**-**
~~—~~|**-**
**-**
**-**
**-**
**24,753**
**15,753**
~~—~~|||||| |**A3 Payments**|||||||||||||||||||||| |Expenses for fundraising activities|||||||||||||||||**-**|**-**|**-**||| |Gross trading payments|||||||||||||||||**-**|**-**|**-**||| |Investment management costs|||||||||||||||||**-**|**-**|**-**||| |Payments relating directly to charitable||~~**7,322**~~|||||||||||||||~~**7**~~|~~**7,322**~~|~~**322**~~||~~**3,163**~~| |Grants and donations|||||||||||||||||||||| ||||||||||||||||||**-**|**-**|**-**||| |Governance costs:|||||||||||||||||||||| ||||||||||||||||||**-**|**-**|**-**||| |Audit / independent examination|||||||||||||||||**-**|**-**|**-**||| |Preparation of annual accounts|||||||||||||||||**-**|**-**|**-**||| |Legal costs|||||||||||||||||**-**|**-**|**-**||| |Other|Other|Other|||||||||||||||||||| ||||||||||||||||||**-**|**-**|**-**||| ||||||||||||||||||**-**|**-**|**-**||| |**_A3 Sub total_ **||**7,322**||**-**||**-**|**-**|**-**|||||**-**|**-**|**-**||**7,322**|**7,322**|**7,322**||**3,163**| |**A4 Payments relating to asset and**|||||||||||||||||||||| |Purchases of fixed assets
**7,825**
**7,825**
**8,429**
Purchase of investments
**-**
**_A4 Sub total_ -**
**7,825**
**-**
**-**
**7,825**
**8,429**
**_Total payments_ 7,322**
**7,825**
**-**
**-**
**15,147**
**11,592**
~~————————~~|||||||||||||||||||||| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**4,607**
**4,999**
**-**
**4,607**
**4,999**
**-**
~~———~~||||||||||||||**-**
**-**|||**9,606**
**-**
**9,606**|||**4,161**
**4,161**| APPENDIX 2 **SC052480** **Visually Impaired Edinburgh Velo** ## **Section C Notes to the Accounts** **C1 Nature and purpose of** The General Fund comprises unrestricted funds which the charity may use at its discretion for any of its **funds** _(may be stated on_ charitable purposes. These funds are primarily used for the day-to-day operations of the charity, covering _analysis of funds worksheets)_ fixed asset purchases, administrative costs and other operational expenses. The flexibility of this fund allows us to respond to unforeseen needs and opportunities that align with our mission. |**C3a Trustee remuneration**
**C2 Grants**
**C3b Trustee remuneration -**
**details**|**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**|||**£**| |||||| |||||| |||||| |||||| |||||| **C4a Trustee expenses** If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) **X Number of £ trustees C4b Trustee expenses - details Nature of relationship Nature of transaction Transaction Balance C5 Transactions with trustees and connected persons** **C6 Other information** 2015-02-24-rp-accs-VIE Velo 25.07.08 (1) / Notes 2 December 2007 APPENDIX 2 **SC052480** **Visually Impaired Edinburgh Velo** ## **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 £**| |Members Donations|**5,350**||||**5,350**|**2,305**| |Corporate Donations|**3,116**||||**3,116**|**4,346**| ||||||**-**|| ||||||**-**|| |**Total**
**2 Grants**|**8,466**|**-**|**-**|**-**|**8,466**|**6,651**| ||**-**
**Unrestricted**
**funds**
**to nearest £**|**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**-**
**Total current**
**period**
**to nearest £**|**-**
**Total last**
**period**
**to nearest £**| |RS MacDonald||**7,825**|||**7,825**|| |Awards fro All||**3,999**|||**3,999**|| |Edinburgh Council||**1,000**|||**1,000**|| ||||||**-**|| |**Total**
**3 Gross receipts from other charitable activities**|**-**|**12,824**|||**12,824**|**8,802**| ||**-**
**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 £**| |Sponsored Ride|**3,463**|||||| |||||||| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| |**Total**|**3,463**|**-**|**-**|**-**|**-**|**-**| ||reference error|-|-|-|-|-| ## **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 £**| |---|---|---|---|---|---|---| |Insurance|**1,338**||||**1,338**|**59**| |Repairs & maintenance|**3,296**||||**3,296**|**2,124**| |Travel|**237**||||**237**|**126**| |Subscriptions|**186**||||**186**|**187**| |Events|**1,403**||||**1,403**|**604**| |Other|**137**||||**137**|**63**| |Training|**500**||||**500**|| |Club Merchandise|**225**||||**225**|| ||||||**-**|| ||||||**-**|| ||||||**-**|| |**Total**|**7,322**|**-**|**-**|**-**|**7,322**|**3,163**| ||-|-|-|-|-|-| 2015-02-24-rp-accs-VIE Velo 25.07.08 (1)Additional notes (1) December 2007 APPENDIX 2 **SC052480** |**Visually Impaired Edinburgh Velo**|**Visually Impaired Edinburgh Velo**|**Visually Impaired Edinburgh Velo**|||||**SC052480**|| |---|---|---|---|---|---|---|---|---| |**Section B Statement of balances**
||||||||| |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**5,236**
**4,607**|**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||**-**||||**5,236**|**1,075**| ||Surplus / (deficit) shown on receipts and
payments account||**4,999**||||**9,606**|**4,161**| ||||||||**-**|| ||||||||**-**|| ||**Cash and bank balances at end of year**
**Details**
(Agree balances with receipts and payments
account(s))|**9,843**|**4,999**|**-**|**-**||**14,842**|**5,236**| |||-|
-|
-|
-||-|
-| |||||**Fund to which**|**asset belongs**|**M**|**arket valuation**
**to nearest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**||**-**|
**-**| |||||||**C**|**urrent value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||Mechanicaltandems||Unres|tricted|||**13,000**|**13,800**| ||Electric tandems||Unres|tricted|**8,802**||**7,000**|**7,000**| ||Electric tandems||Restr|icted|**7,825**||**7,000**|**-**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**|||**Total**
**Fund to which l**|**16,627**||**27,000**|**20,800**| ||||||**iability relates**||**Amount due**
**to nearest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**||**-**|**-**| ||||||||**Amount due**
**to nearest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| ||**Signature**|||**Print Name**|**Total**||**-**|
**-**| |||||||||**Date of**
**approval**| |||||||||06 August 2025| |||||||||| |||||||||**07 August 2025**| 2015-02-24-rp-accs-VIE Velo 25.07.08 (1) / Statement of balances December 2007 4 #BLOCKED! Additional analysis {2) 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 Unrestricted fund 4- enter name ofbjnd below Total unrestrlctod funds Total unrestrfctsd fund$ last perlod Recèipts Donations Legacies Grants Receipts from fundraising activities Gross tradin9 recelpts building5 Rents from land & buildings Gross receipts from othèr charitable activities #BLOCKEDI Rècèlpts from assèt & Investmènt salès Proceeds from sale of fixed assets Proceeds from sale of investment5 Total receipts #BLOCKEDI Pa monts Expenses for fundraising aclivits'e5 Gross trading paymants Investment management costs Payments rolats.ng directly to charitabl• activiti8s Grants and donations Govèrnance costs.. Audit l independent examination Praparatlon of annual accounts Legal costs Sub total #BLOCKEDI Paymonts r8latlng to asset and Inv&stm•nt mov&mènts Purchases offixed assets Purchase of invastmants Sub total #BLOCKEDI Total payments #BLOCKEDI Transfers to I (from) funds sU￿lUs /(deflcltJ foryear #BLOCKEDI ure an ur oseo #BLOCKED! #BLOCKED! Additional analysis {3) 6 Breakdown of restricted funds RS MacDonald Awards for All Edlnburgh Councll Rostrlctsd fund 4_ enter name of fund below Total restricted Total restricted funds funds last period Receipts Donations Legacies Grants 7,825 3,99g 1,000 12.824 Receipts from fundraising activitie5 Gross trading receipts Income from investments other than land and buildings Rents from land & buildings Gross recelpts ftom othèr charftabla actlvltles Sub total Receipts from asset & investment sales Proceeds from sale of flxed assets Prixeeds from sale of investments Sub total zzzzzz Total receipts 7.825 3.999 1,000 12,824 Paymonts Expensas for fundralslng actlvlfjas Gross tradlng payments Investment management costs Payments rolats.ng directly to chaMtabl8 activltl8S Grants and donations Governance costs.. Audrt l independent •xamination Preparation of annual accounts Legal costs Sub total #BLOCKEDI Payments relating to asset and investment Purcha5e5 of fixed assets 7,825 7,825 Purchase of investments Sub total 7.825 7,825 BLOCKEDI 7,825 IIBLOCKEDI Total payments 7,825 3.999 1,000 4,999 Transfers to I (from) funds sU￿lUs /{deficit) foryear 3.999 1.000 4,999 4¥8LOCKEDI ure an oseo APPENDIX 1 OSCR Peri(Kl start date Month 01 Peri¢Jl end date Month 12 Y*r 01 24 31 2(Y24 S(otbsh Charity Regukor Office of the Scotlish Charity Regulator Reference and administration details Charity name Other names charity is knovm by Registered charity number Charity's principal address Visualty lryaired EdInlwr￿ Velo VIE Ve SC052480 ejo RNIB ejo 12-14 Hillside cresC￿t Edinburgh Postcode EH7 SEA Names of the charty trustees on date of approval of Trustees. Annual Report Trustee name Office Irf any) Date5 acted rf {or body) entitled to Chair Trustee Treasurer 28110124- 31112124 10 11 12 13 14 15 16 17 18 19 20 APPENDIX 1 Reference and administration details Names of all other charity tntstees during the period. rf any. (for example. those who resigned part way through the financial period) Robert van Djik Treasurer 111124 - re5￿JTred 2811 or24 structure, governance and management Type of governing document Collstitlltion dated November 2022 which scts out that VIE Vclo is a Scottish ch￿Itabl¢ Incorporatcd orga￿lSatioll. its purposcs. powcrs liability of members atld detsils. its governance slrncture including the app]ication and resD)nsibi]ities of members and the Board of tn￿tte8 Trustee recruitment and appointment Tn￿leeS are generally recrnited from the organigation's membeiship (.￿￿[￿be[s, arc ￿ople who have riddcn with. or donatcd to. thc club in the calendar year). Appointment is either at the organisation's Annual General Meelitlg of members or. at any titne, by the Board. Additionally, the Board nLqy at any tin￿ 8PW)int any non-memlKr of the orgallisation to be a clwity trustee either on the basis that they havc bccu Dorninated by a b(Kly with which th¢ organisation has close contact ill the coutse of its activities or on the basis that they have specialist experience andlor skills which could be of assistance lo the Board. At each AGW all of the etr￿]ty tn]stees appointed ulldci thcsc circlltllstanccs shall fro￿ officc- ￿t shall thcn be ckngiblc for rc-appo1nt￿¢nt uudcr that clau￿. Trustccs a￿ appointcd for a terni of 3 years. which be renewed for a further 3 years. Objectives and activities Charitable purposes Support blind and partially sightcd ￿Ople. Elllwce Participation ill sw)rL Ellhancelllent of recreation. Summary of the main activities in relation to these objects Group tandem cyc]ing rides midweek in the evenings (Summer ollly) a[￿ foTknightly at wcckcnds Group training ridcs Weekend overnight trips away and cycling events S(￿181 events APPENDIX 1 Achievements and performance Sumrnary of Ihe main achievernents of Weekend rides every fo[￿ight and Wednesday evening rides the charity during the financial period throughout the sun]mer months . The CTr￿1ty also t(M)k part in FAInlx￿gb Festival of Cycling come alld try evcnt and a ridc to bc intcrvicwcd about the Roscburn Path . There were 4 cote trdilling sessioDS for Dew pllots and 2 training sessions for new e-tandem pilots 27 new riders were trained . Highlights included a IIX)kn1 2 Bridges ride with 13 talldems . an overnight cycling tsip to Peebles with 10 tandems ,and participation iu the Poppy Scot]aDd Sport[￿ on 15 tandcll￿. 2 social cvents W¢TC also organ￿41. Financial review Brief sLitement of the charitys policy on reserves The targct rcservc fund is sct to bc cquivalcllt to twclvc onths of average operdlillg costs. Thi"s target has been estabb.shed based oll an assessment of fillallcial risks and historical financial Details of any deficit Not applicable Donaled facilities and services Irf any} Cycling UK have donated a cout￿￿¢[ located at Saughton Park. FAlin1X￿ for st0Th￿e of the fleet of tatldem cycles. This sits on land owned by City of Edinburgh Council. APPENDIX 1 Other optional information Declaration The trustees declare that Ihey have approved the trustees, report above. Signed on behalf of the charity's trustees **Signature(s)** _**OSCR will accept digital or typed signatures**_ **Full name(s)** **Position (e.g. Chair)** Chair **Date** **4** APPENDIX 3 Scottish (hanty RegukAo¥ endent examiner's report on the accounts Report tothe trusteeslmembers of lrnpar& EdirbJth Vebj Rogistered charity ', SCO52480 number On the accounts of the charity for the period PerM)d stsrt date )nLn PeriDJ énd date Mon Year 2023 to Sot out on p4es 11 to4 Respe¢tive ", The charit￿s trustees are respon￿ble for the preparabon of the accounts in accordance responsibil￿e5 of .':. wth the terms of the Chanties and Trustee Investment {ScoUand} 2005 Act and the trustees and examlner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees nsider that the audit rewirement of RegjIati￿ 10{1 I Idl of the Ace%￿nts Regulations does not apply. It is my responsiblty to exarnine the accwnts as required under se¢tDn 4q11 (¢) of tne Act and to ststewhether partirJJlar matter5 have come to my attention. Basis of independent ' My examir￿l0n 18 carrièd in a¢cordance wilh Regulation 11 of Ihg 2006 Aeeountg examiner's staternent . Regulattons. An examination includes g Tevtew of the accujnting racords kapl by tha ' chaiity 8rKI a comparison of the a￿JntS presented ￿th thosé récYJrds. It 91so indudes (x)nsideration of any uwsual items or disdc>*Jres in the actounlg and seeks ex￿anal￿￿nS from the twstees concernng any such matters. procedures uTrY￿t*an do not provide all the eviden￿ tt￿t would be reoured in an wdil and, conséquen1￿. I do not express an audit opinio)n on ts view gwen by the accounts. IndèpÈndènt èxaminor* In the ¢OLxse CA rny examwwion. no matter has cwie to ry attention stalernent whlch 9wes me rga$on*le causa lo beliava that in any malwsal respect the raquiramantg: lo keep accojnting r*LYds in aeC¢ydancA vAth sèction 44(1) (a) of the 2005 Acl and Regulation 4 of the 2006 ALc4wnts R￿ul2￿0n$, and to prèpara a￿￿￿nIg ¥knth aemrd with the accounting r￿IdS and Comp￿ with Regulats'on 9 of the 2006 knounts Regutations have not been met. or 2. to vi￿1￿, In my oplnlcn. attenlion should be drawn in order lo ènablè 2 proper Slgn8d: Name: Relevant profe55ional qualtfication(5) ry k]ody {if any>: 21.09.24 Address: "Pleaye the Y￿rIS in the &flhtydts h¢*t aFyty. Iftt**tydsdoapply.set¢wt Ihosematers haveoyne lo yourati¢ntkn tsn the fdlowrKJP89e. APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brt•f d•talls of O- any Items that the examiner wlshes to dl$¢lose