OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

APPENDIX 2

SC

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations 1 Donations
Personal donations(22.1.24, 8.2.24, 5.3.24)
Kinlochmoidart Show Society (25.6.24)
Total
2 Grants		 Unrestricted
funds
to nearest £
800
250		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £
800
250
-
-		 Total last period
to nearest £
800
250
-
-
1,050 - - - 1,050 -
reference
Unrestricted
funds
to nearest £		 -
Restricted funds
to nearest £		 - - -
Total current
period
to nearest £		 -
Total last period
to nearest £
Russell Trust (12.3.24) 5,000 5,000
-
-
-
Total
3 Gross receipts from other charitable activities		 5,000 - 5,000 -
reference
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 £
FundraisingDinner(8.2.24) 2,525 2,525
Sponsored row(15.4.24, 26.3.24) 1,977 1,977
Raffle funraiser(23.2.24) 750 750
Membershipfees(Stripepayments & 19.4.24, 7.2.25) 601 601
-
-
-
-
Total
5,853
reference error
Unrestricted
funds
to nearest £
4 Payments relating directly to charitable activities		 5,853 - - - 5,853 -
-
Restricted funds
to nearest £		 -
Expendable
endowment
funds
to nearest £		 -
Permanent
endowment
funds
to nearest £		 reference error
Total current
period
to nearest £		 -
Total last period
to nearest £
Boat construction kit(21.3.24) 2,041







2,041









Timber for boat build(3.4.24) 623 623
Composites for boat build(27.9.24) 366 366
Fibreglass for boat build(14.3.25, 17.3.25) 199 199
Materials for boat shed(25.4.24, 15.5.24, 28.10.24) 658 658
Gas for boat shed(14.3.25) 51 51
Hire of GlenuigHall(21.10.24) 20 20
SCRC(Scottish Coastal RowingClub)membership 100 100
Purchase of SumUpmachine for fundraising (4.6.24) 59 59
-
-
Total 4,117 - - - 4,117 -
reference error - - - reference error -

Annual accounts-excel-with-amended-cell.xlsxAdditional notes (1)

December 2007

APPENDIX 2

SC

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 1,050 1,050
Legacies -
Grants 5,000 5,000
Receipts from fundraisingactivities 5,252 5,252
Gross tradingreceipts -
buildings -
Rents from land & buildings -
Gross receipts from other charitable activities 601 601
Sub total
Receipts from asset & investment sales		 11,903 - - - 11,903 -
cross ref error
Proceeds from sale of fixed assets - -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - -
11,903 - - - 11,903 -
cross ref error
Expenses for fundraisingactivities 20 20
Gross trading payments 4,097 4,097
Investment management costs -
Payments relatingdirectlyto charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 4,117 - - - 4,117 -
cross ref error
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
-
4,117 - - - 4,117 -
cross ref error
7,786 - - - 7,786 -
-
7,786 - - - 7,786 -
cross ref error
Nature and purpose of funds

Annual accounts-excel-with-additional-notes2.xlsxAdditional notes (2)

December 2007

Enter SC No. below

APPENDIX 2

Enter charity name below

SC

SC
Receipts andpayments accounts
Period start date Period end date Period end date
For the period
from		 1
Day		 January
Month		 2024
Year		 to Day
31		 Month
March		 Year
2025
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
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 1 1 1,050
Legacies - - -
Grants 5 5 5,000
Receipts from fundraisingactivities 5 5 5,252
Gross tradingreceipts - - -
Income from investments other than
land and buildings - - -
Rents from land & buildings - - -
Gross receipts from other charitable
activities 601 601 601
A1 Sub total A1 Sub total - - - - - - - - - - - - - 11,903 11,903 11,903 - -
#REF!
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
A2 Sub total -
-
-
Total receipts -
-
-
~~—~~		 -
-		 -
-		 -
-		 -
-
-		 -
-
-
-
#REF!		 -
-		 -
-
#REF!
A3 Payments
Expenses for fundraising activities 20 20 20
Gross trading payments - - -
Investment management costs - - -
Payments relating directly to charitable Payments relating directly to charitable
activities 4 4 4,097
Grants and donations
- - -
Governance costs:
- - -
Audit / independent examination - - -
Preparation of annual accounts - - -
Legal costs - - -
Other Other Other
- - -
- - -
**A3 Sub total ** - - - - - - - - - - - - - 4,117 4,117 4,117 - -
error
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
Purchase of investments
A4 Sub total -
-
-
Total payments -
-
-
~~————~~		 -
-		 -
-		 -
-		 -
-
-
4,117		 -
-
-
4,117		 -
-
-
4,117		 -
-		 -
-
error
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year		 -
-
-
-
7,786
-
-
-
-
-
-
7,786
-
~~=——————~~
error

APPENDIX 3 OSCR SC￿{sh Charty Regulator Independent examiner's report on the accounts Report to the trusteesl cfrtty namè members of mo￿art coasiai Rowing Club (MCRC) Registered Charity sc053169 number On the accounts of the charity for the period Period start dste Period end date Oay Year Monttl Year January 2ff24 to 31 March 2025 Set out on pages Prowi•l•ry Ex¢•1 sh••1 INn￿￿tal to indude the p8 n￿ML￿oI 8ddI￿n￿ h••le) Respecuve The cnarlty's trustees are responslble for the preparaiion Of Ihe accounts In accorclance rvsponsibilities of wrth the terms of the Charrtie5 and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts {Scot18nd) Regul8tions 2006 (as amended). The charrty trustees consider thal the auéit requirement of Regu18tion 10(1) Id) of the Accounts Regulations does not apply. It is my responsibility to exarnine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my a+lantinn Basis of independent My examinalion is Ca￿led out in accordance with Regulation 11 of the 2006 Accounts examiner's stalement Regulations. An examination includes a review of Ihe accounting records kept by the charity and a comparison Df the accounts presented with those records. It also includes consKleralion of any unusual rtems or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The prO￿dureS unaertaken oo noi provioe all tne e￿oenCe tnat would De requlred In an auaii and. consequently, I do not expiess an audil oynion on Ihe view given by the accounts. Independent examin8r's In the course of my examination, no matter has come to my attention lother than that stalernent disclosed on ihe attached page'] which gI￿S me reasonable cause to believe Ihal in any material respect the requirements.. to keep accounting records in accordance wrth section 44(1) (a) of the 2005 Aci and RegUlat￿n 4 Of the 2006 Accounts Regulations, an to prepare acwuiits which <lCGOtd with the accounting records and comply wrth Regulation 9 of the 200e Accounts Regulations have not been met, or to which, in my opinion, attention should be drawn in order lo enable 8 propèr hed. signe(r': ato: cember 2025 Name: Relevant professional qualificationls) or body Con￿e[claI bookkeeper (if any): Address: The Anchorage Glenuig Lochailort PH38 4NB 'Please dele1¢ the V•ord5 In Ihe brackets if they th) not appty. If the words do ¥ppty. 8et out those malters which have come to your 4ttentic4) on the following pag•. OSCR will a¢¢ept d￿rtaI or typed sunatures

Moidart Coastal Rowing Club

Westfield, Roshven, Glenuig, Lochailort, Highland PH38 4NB

Registered Charity Number SC053169

Trustees Report for year ended 31 March 2025

Trustees to date of Annual Report

Throughout the period of the report (January 2024-March 2025);

.

Structure

The Charity (Club) is a Scottish Charitable Incorporated Organisation (SCIO) governed by a formal Constitution.(NB. the Charity’s activities began in January 2024 and it was formally constituted as a SCIO on 7[th] March 2024. This report covers the period of January 2024 – March 2025).

Charitable Purposes

The Club's purposes are: a) To promote improved health and wellbeing by encouraging coastal rowing recreational activities and fitness throughout the community. b) To purchase, build and maintain one or more boats together with ancillary equipment to be used by the Club. c) To promote education in the skills of building and maintaining wooden boats; in coastal rowing and coxing; in safe behaviour and survival skills at sea; in effective communication with the Coastguard; and in the nautical heritage of Moidart. d) To enhance community collaboration: i) locally in Moidart through building and rowing one or more skiffs together, making opportunities for participation available to everyone in the community. ii) nationally in Scotland through cooperating with the other clubs and the Scottish Coastal Rowing Association to organise and compete in regattas; and iii) internationally by participating at world championship events where possible. e) To raise funds for use by the Club to further the purposes of the Club, in accordance with this Constitution.

Activities

During the 15 month period under review the Club received funds of £11,903 from Fundraising, Membership fees, Donations and Trusts and remitted £4,117, largely to cover boat-building expenses.

Financial Policy

All available funds raised are remitted to fulfil the aims of the Club and to support the activities described above.

This Charity does not have any Restricted Funds.

The statement of accounts is prepared on the Re￿iptS and Payments basis in accordance with the requirements of the offi￿ of the Scottish Charity Regulator (OSCR) and shows a closing Balance on hand of £7,786 which will be used to further the Club's purposes in the coming year. Donatlons The Charity has been supported throughout the year by private donations totalling £800 for which Giftaid Tax relief has not been claimed. Grants The Trustees are pleased to acknowledge the generous grant support of £5,000 from the Russell Trust, a Scottish Charty that supports a wide range of charities, including those focused on civic responsibilty, health and sport. Donated Services The Trustees contribute fundraising, administration. and accounting expertise in running the Charity on a wholly unpaid voluntary basis. The Kinlochmoidart Estate has kindly provided the use of an outbuilding free of charge for boat construction. The outbulding required some repair work to allow boatbuilding over the winter months. Membership of SCRC The Club pays annual membership fees to the Scottish Coastal Rowing Club, the national body that oversees all similar clubs in Scotland Executive Committee The Trustees as named in this Report make up the Executive Committee and we are pleased to welcome occasional ad hoc assistance from interested voluntary parties from time to time. Approval by Trustees Chalrperson date: 28th May 2025 Treasurer date: 28th May 2025

Moidart Coastal Rowing Club Receipts and Payments Account for year ended 31 March 2025 2025 2024 Income Donations Fundraisin dinner Raffle donations Russell Trust onsored row Membershi fees Kinlochmoidart Show Socie 800 2,525 750 5,000 311 1,666 601 250 donation Total Income Ex enditure Initial boat construction kit Timber for boat build Com osites for boat build Fibre lass for boat build Materials for boat shed Gas for boat shed Hire of Glenui Hall SCRC membershi Sumu machine for fundraisin 2,041 623 366 199 658 51 20 100 59 events Total Ex endlture Net Cash Sur lusl Deficit +441 +7,345 enln Cash Balance 7,345 Closin Cash Balance a) See 'Donated Services, above b) See 'Membership of SCRC, above Treasurer th Date: 28 May 2025 Chairperson Date 28" May 2025

APPENDIX 1 OSCR Period start date Month Year January 2024 Period end date Month Year March 2025 Da From To 31 Scottish Charity Regulator 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 Moidart Coastal Rowing Club Moidart Skiffies SC053169 Westfield. Roshven Glenuig Lochailort Highland Postcode PH38 4NB Names of the charity trustees on date of approval of Trustees. Annual Report Trustee name Office (if any) Dates acted rf not for whole year Name of person {or body) entitled to appoint trustee (if any Chair (acting) Secretary Treasurer Ordinary member 10 11 12 13 14 15 16 17 18 19 20

APPENDIX 1 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 NIA Dates acted if not for vthole year Structure, governance and management Type of governing document SCIO (Scottish Charitable Incorporated Organisation) Constttution Trustee recruitment and appointment As a recenlly formed Club, initial trustees were volunteers who were then approved by the membership. Formal appointments will take place at our first AGM on 5th June 2025. Objectives and activities Charitable purposes The Club's purposes are.. a) To promote improved health and wellbeing by encouraging coastal rowng recreational activities and fitness throughout the community. b) To purchase, build and maintain one or more boats together with ancillary equipment to be used by the Club. c) To promote education in the skills of building and maintaining wooden boats; in coastal rowing and coxing. in safe behaviour and survival skills at sea", in effective communication with the Coastguard. and in the nautical heritage of Moidart. d) To enhance community collaboration: i) locally in Moidart through building and rowing one or more skrffs together, making Summary of the main activities in relation to these objects The Club's main activities thus far have included- a) Fonn a Scottish Charitable Incorporated Organisation, b) Development of Club structure and activities, c) Fundraising to meet our objectives. d) Purchase of materials to build a St Ayles Skiff, e) Proceed with boat build. fj Commence training of members in related activities, g) Publicise our activiti'es to the wider community.

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period As this is our first Trustees Annual Report we include all activities from January 2024 to March 2025. With respect lo our main activities, we have: a) Registered as a Scottish Charrtable Incorporated Organisation (7th March 2024). b) Developed a Club structure wtth Trustees and regular meekn'ngs, c) Raised £11.903 from fundraising and grants, d) Purchase the materials to begin building a St Ayles Skiff. e) Proceeded wrth boat build over late 2024 and 2025. fj Commenced exploring opportunities for members rowing and coxing. g) Developed our branding, merchandise and publicise our activities to the wider community through print and social media. The Club held its first AGM on 5th June 2025. Financial review Brief statement of the charity's policy on reserves The Club aims to hold £500 in reserve to cover essential club business Details of any deficit Nol applicable Donated facilities and services (if any) The Trustees contribute fundraising, administration, and accounting expertise in running the Charity on a wholly unpaid voluntary basis. The Kinlochmoidart Estate has kindly provided the use of an outbuilding free of charge for boat construction. The outbulding required some repair work to allow boatbuilding over the winter months.

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 Signature(s) OSCR wlll accept digital or typed signatures Full name(s) Position (e.g. Chair) Secretary Chair Date 1 gth Dec. 2025 19th Dec. 2025 Signed on behalf of the charity's trustees Signature(s) OSCR wlll accept digital or typed signatures Full name(s) Position (e.g. Chair) Treasurer Ordinary member Date 19th Dec. 2025 191h Dec. 2025