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)<br>Kinlochmoidart Show Society (25.6.24)<br>**Total**<br>**2 Grants**||**Unrestricted**<br>**funds**<br>**to nearest £**<br>**800**<br>**250**||**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**<br>**800**<br>**250**<br>**-**<br>**-**||**Total last period**<br>**to nearest £**|
||||||||**800**|||
||||||||**250**|||
||||||||**-**|||
||||||||**-**|||
|||**1,050**||**-**|**-**|**-**|**1,050**||**-**|
|||**reference**<br>**Unrestricted**<br>**funds**<br>**to nearest £**||**-**<br>**Restricted funds**<br>**to nearest £**|**-**|**-**|**-**<br>**Total current**<br>**period**<br>**to nearest £**||**-**<br>**Total last period**<br>**to nearest £**|
|Russell Trust (12.3.24)||**5,000**|||||**5,000**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
|**Total**<br>**3  Gross receipts from other charitable activities**||**5,000**||**-**|||**5,000**||**-**|
|||**reference**<br>**Unrestricted**<br>**funds**<br>**to nearest £**<br>||**-**<br>**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**-**<br>**Total current**<br>**period**<br>**to nearest £**||**-**<br>**Total last period**<br>**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**<br>**5,853**<br>reference error<br>**Unrestricted**<br>**funds**<br>**to nearest £**<br>**4  Payments relating directly to charitable activities**||**5,853**||**-**|**-**|**-**|**5,853**||**-**|
|||||-<br>**Restricted funds**<br>**to nearest £**|-<br>**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|-<br>**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|reference error<br>**Total current**<br>**period**<br>**to nearest £**||-<br>**Total last period**<br>**to nearest £**|
|Boat construction kit(21.3.24)||**2,041**|<br> <br> <br> <br> <br> <br> <br> <br>||||**2,041**|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br>||
|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**<br>**5  Breakdown of unrestricted funds**|**Unrestricted**<br>**fund 1 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 1 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 2 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 3 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 4 - enter**<br>**name of fund**<br>**below**|**Total**<br>**unrestricted**<br>**funds**|**Total**<br>**unrestricted**<br>**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_**<br>**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_**<br>**_Total receipts_**<br>**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_**<br>**Payments relating to asset and investment**<br>**movements**|**4,117**||**-**|**-**|**-**|**4,117**|**-**|
|||||||cross ref error||
|Purchases of fixed assets||||||**-**||
|Purchase of investments||||||**-**||
|**_Sub total_**<br>**_Total payments_**<br>**_Net receipts / (payments)_**<br>**Transfers to / (from) funds**<br>**_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**<br>**from**|||1<br>Day|||January<br>Month|||||2024<br>Year|**to**|Day<br>31||Month<br>March||||Year<br>**2025**||||
|**Section A Statement of receipts and payments**|||||||||||||||||||||||||
|||**Unrestricted**<br>**funds**|||**Restricted**<br>**funds**|||||**Expendable**<br>**endowment**<br>**funds**|||||**Permanent**<br>**endowment**<br>**funds**||||**Total funds**<br>**current period**||||**Total funds last**<br>**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<br>Proceeds from sale of investments<br>**_A2 Sub total_                        -**<br>**-**<br>**-**<br>**_Total receipts_                         -**<br>**-**<br>**-**<br>~~—~~|||||||||||||||**-**<br>**-**|**-**<br>**-**|**-**<br>**-**||**-**<br>**-**<br>**-**|**-**<br>**-**<br>**-**<br>-<br>**#REF!**|||**-**<br>**-**|**-**<br>**-**|
||||||||||||||||||||||#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<br>Purchase of investments<br>**_A4 Sub total_                         -**<br>**-**<br>**-**<br>**_Total payments_                         -**<br>**-**<br>**-**<br>~~————~~|||||||||||||||**-**<br>**-**|**-**<br>**-**|**-**<br>**-**||**-**<br>**-**<br>**-**<br>**4,117**|**-**<br>**-**<br>**-**<br>**4,117**|**-**<br>**-**<br>**-**<br>**4,117**||**-**<br>**-**|**-**<br>**-**|
||||||||||||||||||||error||||||
|**_Net receipts / (payments)_**<br>**A5 Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**-**<br>**-**<br>**-**<br>**-**<br>**7,786**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**7,786**<br>**-**<br>~~=——————~~||||||||||||||||||||||||
||||||||||||||||||||error||||||





APPENDIX 3
OSCR
SC￿{sh Charty Regulator
Independent examiner's report on the accounts
Report to the trusteesl cf*rtty 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