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2025-03-31-accounts

PENTLAWD CANOE CLU PENTLAND CANOE CLUB TRUSTEES, ANNUAL REPORT 23 APRIL Z014- 31 MARCH 2025

pENTL4IvD CAIvoE CLUB DETAILS & CONTACT INFORMATION Scottkbh CharFty NLMnb•r: Corr•tspDnd•nu Addr•u.' ejo Sond8vJ. CrB8c8nl Str881 KW12 8XtTrl W•bsllè FK•book

PENTLAND Q4NoE cuub CHARITY TRUSTEES The 15 Trw1P￿ Tlt••n w•M apw4nlod 81 Chavtys lorrrAkn on 23 Apll 2024. wlth B YBmoknYng ￿¢Id durlry ts Anrxwl Mernbs on rJ 2024, Al Trusl••J • • ltrrf••w•or twm. suppxting Cll's ¥wvwnanco, Btrwtrylc dIru¢￿￿ operats)n&.. Al tho AnnLd ￿mbUs Nle¢llrnJ h8kS on 23 I40￿mbar 2024, m•ftth Spr￿0¥￿9 8 a st•99w•d r￿at4￿ cl initial Truil•H. TNS chgngè WBS i<J énsum ￿n11r￿, 9111¥)0rt TrtJsib gw. Tho during Iho r¢wrtinq peritsd wefe. OBJECTIVES AND ACTIVITIES Th• Club5 ar¢ lo pr(Hth Ihe adwan¢•ffl•nt of pl￿1C p8rtlclpDt'rm In KdJW•)rl kn th• ThL¥so, W88t C8ilhn8ss and Nortyi Suthe￿nd araa. The key am¥￿ atsd •cUvlty•S W?., io Pro￿0￿ tr4irwMJ grKI coaching: and tslpa io opporhJnKlos for M&mb•rs lo ty dllY•reni 88p￿ts of pldl•sp¢rt •¢bWK' Its ￿prfjrt Ktythr8 tc+ gBin p&ldl•swi •*•rds. MBY Indude roplyin9 a￿￿cP to olh8r tffganlsallrm; pr¢M¢Je In1Dm￿lI￿ padd1W￿l. wofK WF'th otheF lo wornDto paddl4spryts Hrwj otsr rt1ol•d xtl¥5tkn5 suGh 4

war•nos$,' arxe9s and wBIBr safety..

Iln&ndalty 858i&tirwJ Kknb•ts lo atl•r•d (x>urye& arKI l or Put¢￿ •qulpMt to run UWlitM>n5 Bnd Bv*Its

PENTLANQ C4NoE cuuep 20Z4 MEMBERSMIP OVEffVIEW Mernt)ership'. 68 Gender D18trlbution Female: 51 Y .diJ._. Average Aga: 47 Avera9è M•mbèr8hiP 12O10- 2th24): 41 Pwqoti2

PÈNTLAIVD LANOE cuub THE CHAIR'S ANNUAL REVIEW OF CLUB ACTIVITIES Thlg bBen busy aTrd rnWgTthg y88r lor th• Club. ￿spI¢l f8cin9 one of the rNelt•st SLwrffiws in rec•nt yt8Tr. S￿S￿on& roMa$n￿ 4ttende4, 8nd thè enltmA￿ ol our ￿￿rnbe￿ GorbllfbUg8 lo ￿ Ihts driving force ￿h1nd our S￿(685. Gov•rnanc• Ckjb $uccassfulty tr@r4[lkx￿d lrto B StolThth Ch•rknble In￿19￿ (hganI&alic￿ {SCIO). approved 23 Aw'l 2Q24. A part ol Th Constitutkn w95 r￿1￿￿ •r•d • w (IxrBII pr￿luTe {GuvBmBfKo & MIn•9en￿). sp￿.￿1 leathg picxesg. wilh ¥uW Al Annwil Atsrr4bws held Plo¥•fflb•r 2024, cth8r4386 to eonstsiulk re OSCR WBS Infrffld of Ihese. KBY Club th)urff••ni•¥(hn te 4v4ilabl• otl CAUb wi¥t•. 40th Annlv•r¥4ry C•lobf atlons 2rr24 Ihp Club'8 40th Anrthwsory, and Club c8lèbral•d wllh a 39rlg9 Irf ff•8mrKable eyonty Includlng tho Fr•swlc PB(k118 & 8orbKJJ•, h•ld In J￿. Th Kayak Club E￿1 SuihèdarMS Canoo Club to tho oywtt. Thr•• paddllng groups p•Jd OLrt from Ihe cag¥8 ￿Lurr￿ 1¢¢ • Durlry fv ¢wni ￿WaS prwled wi¥Y an io mark 40 y88VE as Club soc¥vry. &uteful Itkanks '.[) hGs'.ing and ts) Ior Our annrffi•ry 89 f881urèd in l>cal pw¥ 4nd Ihe SiJJttish P•M¢f rn848zln6. wllh lor hw cantrtht•Dns. hl•mb•rshlp hlprnber5hlp rèmAin$ strcfjg 41 a￿U￿1 PA) rTr8mbw5. wilh 8 htalty bg1orKe d ma5È and f8m¥e paddls. Durtry I￿ year Ihp Ckjb s•vwal nthv mw¥knrs. èrK<Jrnq￿ to 580 ¢oNlrK*d IrtW851 in and the aub. Pxesall?

pENTt AND CANOE CLUPJ TralnSng & D•v•lopm•nt rrw•in9 d•V•)pm￿t DI Padthe￿ IS at Ihè eentro ol lh• Club's LkYl￿ th8 2024 Club Volurt••r C￿1￿•￿4. of9￿￿￿1 by Padtt Sc4U&nd, w•$ ell ¥Ltfrnded by our Club vrJhffit•ors, Th ¢WJnl off¢f3 valLthI8 LwrMlw)Ili•s 1¢ CW￿•¢t 4pAlh profeg9ion81 ¢¢b•Ch￿, o•vd¢p sklll• and meet iythqff p￿￿18r5 2024 Surnrn•r •v•Trlng Tr•lnlty PAMb•ns,' Thkg wa8 our Se(xJ￿ full y8¥ èt Scrattsl•r Unt￿N￿F￿￿18 Mfi. wh¢h res￿e4 In 30rn0 cancdled Ilowever, n8r81. lh• iesslcm were ¥vdl atteTrd. Th? Club Ihanks to ts knbsler Hartouf Trux lor lh￿ ossl¥ianc• rin9 ih• s•sslo 2024 JolTht Club ov•nln Lad by SUKS0rt frorFI have ￿lped p8ddlB TS prDgress Se Kayak Lpad•isPylJ Awaras. 2ts2W25 Wlnt•r Pool S•uk￿l., Th• Cltsb's wlnler pool trainlng 5eSSitTh ¥￿11 attwd•d J wtwid8d B warm. salè èrbwi￿nm•￿t pald1￿5 ID mélfth and d￿￿0P thdr sw$. Th8 Club p& grnièftA Its H1th1•￿j Thurs0 L•i$ur• CWo foi IW ¢xrfnued SUPP)rt. 2fjW2S A￿ar tralnlThB S•8ilon•: DwrA• th• I(vtt W8Eer levèls. Club nmb81s dld manago to lh8 livw, Brlilsh C4nMlng Aw¥fjlno 8ody IBCAB) cou tralnln s•ssloM: on achievirvJ Iheir Level 3 AwMKd. G￿r￿lUla￿'{¥￿ i ts TWD n8yIwtK￿ p1¥4nltvJ ¢fAKS•$ h& bBbn d￿[Ver￿d wlNer .0 Thv Frxmdélion Module,, S¥thnmln9 Pools & PèthJlosp¢xt Thef• •re xirrrt m¢mkw8 WDth'rvJ low•rOs thelf W K8y8k Lèader Aw8rd. o Thè Club thvAY8 w8lcorno coacls Ib8deTr-F4&080 ¥J•ak kn u$11 you're inler8stad. Fuwr• Pla￿. flans aro underway to Iwnch Tv•gday eveninp 3059￿ dudicat￿l ID P8dther& olmlrwJ lo t￿¥￿Dp ltrw•id •*ards or ll>lo

PENTI AND ANOE CLUB Paddllng Actlvlltos Oay and W•OkervJ Irlpg look pl￿ thrDUgh¢￿l th• y••r. Durkng Its IhJf• f• p•JllThJ thbntur08 to G8jrfoch, SL¥MW1408 , the Robblt151and5 and bips aknn9 Plorth ond East coasts. Dwln9 lh• wiN¢r rrwth. thorn trlps on th• Rlv•r Tnurno w¥1 on looal lochs. Earh of thege uffer•d sLunth9 fgr rmmbprn to ￿lOy. Club Stores Tho Club ciJf•Niy m1rla1￿ I￿r stuwo lthl¢h rn¢•lved 8•awn81 uDp y•¥. Induding the appl¢￿11(￿ DI pr•sww•M ¢olngs itv•Md erKJ of 4unYthW. StK•ro IhgnkB to 411 mJmbs ¢￿ty￿uled IhÉ& Ilm8 to thi •sMniial M•rt￿O1￿. p4t70111

PÉNTLANO C4NoE CLUB Club Equlprn•nt A uunlficanl d8vÉWnont this yaar tho acquislllon d a port>lo Alato￿l￿d Extomal Ofibrllt8tN (AEO}. W$3le frorn C8rthnes8 s￿rts Counal. ThIB compx( If￿$aYIng devlu wlll Kc<>mpany us IrbF4 a vll81 to (wr Th• Cl￿) 15 pknqd kn 80• S•Vafal rnqffll Invo91 In Ibwr thvn M• knyAks, • strong cMimttm8nl ta the 8WJrt. aha&d. the Club pF•ns lo expand its lle•t with th• Hvnorary Mernbprshlp Ak Ihtr 2024 Ar￿￿￿[ Mooling UryJ•r-23 Spth paddlw, w3s awarOeQ FloilQlfy M&M1￿1￿hlP to th Chjb. That ￿r. he wTrplel￿ B 5do kBy t￿r￿Mn&￿va￿1'Trlln ul M•nl• UK in S8 d•P, b•¢￿Ill9 lh• s￿￿}d41st¥S1 p•rsw10 do w. HIJ ￿￿rneY delwd ty 8 74By stsy In Th￿, (knlw whlch ¢fjnn•thd Club •rtd ￿P￿¥￿t•￿ local ev￿1$. Tr¢v9htyJi tr r￿1nder ol his ex4)eckn1￿ and bewnd. wwm w•l¢£M M i•¢•iY•d In C&1k'.'￿s￿. H• l•lum•J aft Sepmb8r to oxprass hlj ￿￿11t￿o. Major Incld•nt Ex•rcls• ring Iho Surnfnor. Iho Club twk In a mulli.ag8ry emargèncy oxorciM snnulAtAng 4 ¢lytW InwolvlrKJ rnuiiwk cam￿111•$. Th• Included Wlltspatlon tr¢m RNLI. CO85tguo￿. Scotti8h AmbLthnce Sw¥•co. 8nd Police s￿118￿. CILth 4Mero "[e5C[￿(r afid lx Inlvrlm hypolhwffoa •$ tho CODrfy￿Lod rn4ponsv. Extemal D￿rIl￿tOr (AED), underC￿l￿ ts valua of ¢wr re￿￿ AED wrthos•-a ￿￿1 addrtkjn to r saf•ty •quignw W• oxlend slncero Ihanks ID Cthsualli8S whts lo¢￿ part In lh8 axèrti&. all ol emw9ed A ftoW￿P ￿tr￿s9 wllh RNLI Is sctsdul•J ts ib? gea%on to Strewrting On￿r9￿nCY ¢8p8txlttieJ. PKe8DIX2

PENTI AND CAIVOE CLOYJ Communlty Actlvltl•s Club to bp In¥(fv8d kn lh• Ioc41 C•hhr•W wrnmu￿. Athiti88 ¢J￿. 6••¢h Beath d•an5 ￿rrIe¢ al F.-p.Iin4dale and HLm8. lod by LIEtan5. An am￿nI ol nbl$h w•s r?Tr￿v8d Ihg b8&1¥85. Frorn lh• ¥oMJ lty)S kg of W8Ste ¥A8 liftod. Comprts1￿ 0142 ws, 19 tsr￿ Cfe8ls. and 13 Sxks of ￿1$ of old ropB, plaslbc. and blls and P￿¢•$- Th850 vfforts wern •ls¢ hloNlghlod tn the SGdbSh Padd￿ Mty•zIM. Thank you 10 411 vdunlBefS who tsyniflfAJt•d t¢1Ya Imp¢Ytant to l¢#)k èft•r la¥t yvw, the CILkn $tyJPOrt•d • W8lefgF￿S Day wtth the Penuafid Yatht C￿b and others. This YlèS sucttssful. Th￿kS to Sllvia BorkJls and hBr E8am ol Yolunie•rs lor ￿ger￿￿{r￿a thbs FifAJI -comè iry" •¥fjnt lor ¢omrwnlty. Coffi• & Try S•AAlons: Th8 Club or98ni$od IniroOudW k8yrth￿ 585sion for SLXKrt gr(w$ •t thè Thurs0 Leisurn c¢th wol. Thos• 3e$3k)n8 proVid￿d B safe afKI supporth envlronrnent for your 1¢ txpthenc path1le2F￿. Mary $hr>w•¢ 4rKJ up ￿15 Qu￿ty Wo hope th15 P051bvè inlvtthBli¢>n •vl¢¢KaM9•s Ihwn W) pursue Iho 5PDrt IwthBr in thè h￿re. C•rthi••J lrt•rn411ofi￿ S￿er￿ F•Stlv•l.. C nxrnbwy supp(rt8d Ihè C8ithT6S Intema¢lonal scler￿ FpsUyBI wtlh An orwglffj 01s￿Y WYJ ofvino hands-cn eAW4brictt. Twhwt Iho day. Ihè 188m 8nsw•d qv•sLt4ns #bwi the 8wI And Invitsd allendorf lo t In or on ? wAdÉty of boats. h81pinB io spark w)d in p8ddlosp¢ kned Forc•s Day: The Club w•$ pl••sed ID Support the Thuno Brnrth of the Bntish jol￿d by In r•wo$ontirw o padd1è5p¢xi WlFifi ￿￿1)Ity. Tho evenl wcv4idBd valuabl8 OK4)orfunty to vrflh thp putth, tai$• wweneM ot Iho c￿￿.6 ￿11¥[￿￿&. and oxlrfbthe lo the dpy'5 sur￿•￿S. MÈM￿15 also 4%gsl¢d ilh lh& PDpular rac6, to Iho nunlty SFMrrt of lJJ8 OCC8SiDn.

PENTLAIWD CAMOE CLUB Paddlo ScoUaTrd PBLJe S(xJ¢lpr¥J It￿T￿rtY thg Soxttyh Carrf￿ Aswxlwtlonl IDI￿duc•d now Slafthrd lor Tr C￿b S￿￿11Y mel all d8pkly￿n1 iequtrEmeneg Iof k?. :fjlurct￿rs by th? of 202& N4Dny ￿￿K￿r8 c¢xryl8t8d ￿3￿nI￿￿1 tsainlng. r#Ath thBnks or h¢r offorty In or￿JU[491￿ P￿rt￿P8t10n. Club oxl8Thh ts 8pprecisiiDn to all VtS0 Gonln,DulBd. Er¢¥M and N¥w ¢MIlf￿ ￿ rW#tsènl on PBddlo So>11and AcceBo & Eftvlionnx￿l Group. Th•lr lots￿$ on KorrtD&t)9 brt¥iltirtmbTtt41 awsrgfw paddl•ry aLyrJ5s Sco11¥￿, Indurfiry •fforts to pmwnl IM srad of NDn&Nè15vè Srjw ONNSJ. Th•y wlll Ihls YNolv4mthl Al IM 2(r25 Pa4ai• Sto￿d Club Vthnl A¢knowl•dg•rn•nts In doslng. I wcJd Ilkt to ey$)r￿ h•¥ty•ll gr•thud• to our Bwd, volunts•lS, IhNPWS. ¢O•¢tS. ¥•d dwy. Your de¢*catw)n 9￿j Iht louTrtstlon ￿ Ouf cl￿.5 coNbrwd Wc¢￿, W• ILYWWJ ID w¥)thpr sJ(p, oGOvo, arwj y411 a￿ad. Chair GartO• Cub Ioof 12

FENTI ANO CANOE CLUYJ 2024IZ025 FITrIANCIAL OVERVIEW DTthB C4LW$ Into a thB Furxkn In th• wwSgwqD¥iy. £T54T&52, transf#rr•J A or IrTrC<xTre l Exp¢rKthTrffortt￿ rBwt4nk WNOO r23 Wl 2W- 31 2Q25) IS Fths¢ni&l In 1. Thi5 excknJ85 thl turth Irgnsfweé fwm p￿Qu5 on￿. £ $720.16 Exwndltur• £ 4180.47 $vrplu4 I tPvllFII 4 1539.6 At31 MaKh ZD25. IhÈciuVsiot¥l ￿ndS 3moLEnted to L7&iUL21. Yhe5e fvnts distrib￿d EfD55 desi4niieO a511lLbStTr￿1 in I. C12,TJ9.75 EqulpTh¥Drrt.' 17A179. GEnBfdl: IntonTr• Ir410 th15 fund Is m7intyfFDrt SLTrbs¢fiPllorbfee5. Thp fu￿1 15 USEtFto CO¥Ql thè $en¢r41 IynninE eJp2n5e5 Df ihÈaub. Thes¢ Incl￿de membEr5hlp5tO Drynls•tlon5 5wh Pgddle S(DtIA nd.. 4n5uranCe aTrd stornie rn•lnten31bEe. qulpmeTht [REStArt￿l}.' lo¢ome IwrrEthE mEThbEF5 ol ￿￿1PMe￿Il5 1IIDEzt2&to thi5 fund. The lund Is ustd to assb5t In wKlbaslr¥ newe4uipment ot costs lor ¢utreni equIp￿￿t. Y Th￿ lund5 •$ Ilt5u1c￿ foroTrETattuwl ￿￿￿￿￿5￿¥.Thtr 8ct¥d rÈk*6thE d5(Te1k￿l9 Ih¢th OttLer￿lIatIp￿s 4vlih th¢ obiP(tlwes, Ii

pÉNTLAf4JD C4hlOE ci,u6 PDchl [Re5tTTLted4: IncrMTrE into thi5 fund15 genefated from thp wlnter swFmmlng ptJoI Se$5ionS. ThÈ tund15 usèd t¢ of15el thè rosts trf pU￿has1￿8 è4ument solEty ftjr slmthin6 pool %rnlThirrf Cf rttrnftlw ¢osu of thise ￿$s1On$. AnnuBI R8 rtsi ned on behalf ol ihe Tru51885 J Th￿ fvnd5 ar• c]￿5￿fied 15 TreFtrirtod" for ope(oW￿l pwposvk Tht BDud tp i¢th>catr thém WW•fd oth¢r Inlila￿es thai *liin 4vlih th¢ aub's

APPENDIX 2 SC053300 OSCR Receipts and payments accounts For the period from Scollish Ch81ily Regulator to 23 April 2024 31 March 2025 Section A Statement of receipts and payments Unre$trl¢ted funds Restrlcted funds Expendable 8ndowment lunds Permanent endowment funds Total funds Current period Total funds last period to near¢$te to nÈar¥¥i £ to noaresl £ to nearest£ lo nearest £ to nearest£ A1 Receipts Donations 5,018 5.018 Legacies Grants 400 400 Receipts from fundraising activities Gross Ifading feceipis Income from investments other than land and buildings R&nls from land & buildings Gloss receipts from olher charitsble 249 249 53 A I Sub total 5,720 5.720 A2 Recelpts from asset & inve5trnent sal8S Pioceed5 Irotn sale of fix8d assets Proceeds from sale of inveslrnenls A2 Sub total Total receipts 5.720 5,720 A3 Payments Expenses for fundraising activities Gross trading payments Investment managemenl costs Payments relating directly to charitable 1,969 1,969 1.211 1,211 1.000 Grants and donations 1,000 Governance costs". Audit l indep8ndenl 8xamin81ion Prepaplion ol annual accounts Legal costs Olher A3 Sub total 4,180 4,180 A4 Payrnents r8lating to ass8t and investment movements Purchases ol fixed assets Purchase of investments A4 Sub total Total payments 4,180 4,180 1,540 1,540 A5 Transf8r$ to I Ifrom} funds Surplus /(defi¢il) foryear 1,540 1.540

APPENOIX 2 SC053300 Section B Statement of balances Unvostnctod tuntts Expendable endowmgnl Ftsn Perrnanenl ¢owmnt Rostricd funds rotal curroTht Caleoorles Totsi la8tp¢dod iowar•st E io n•lig￿£ to rel￿91£ lon•are#£ to M•llSlÉ B Y Cash funds Cash Dank balarte5 al Sart of year 23,474 23,474 Surplusl Idèfi¢ill shrywnon retèiM$ 8ThY payments accourt 1,640 Cagh and bank bal#rtt￿ atÈrtd of 25,014 25,014 cojniisll Oeuils f￿n¢j Ivwblch4bHlb•loThq• It y14r lo n•ir•£ Total Fun6towhkh as¥1 ￿10￿9% Co4 lif ivasiiel •¥4lt•l lo £ L4styEar oear¢5t£ B3 Oth•r a88èt• Tot FundtOwli¢h It1￿1￿ r￿t4 ltsni4r•it£ B4 Ll8blllll08 TfAal Oelai1s F¥no>wlich Ilabil￿￿ rolths Last y+or to nearts¢£ lo near￿£ 88 Corntlngènt IlÉbllltlg T¢al Slgned by oie tru¥te ¢)n bthllff of ll Ihe trustee> 81gnature Print Name Dat¢ C1 approwal las I0￿-2$ PCC R•c•#s P•Thonts.x*x I St•limwl of

APPENDIX 2 SC053300 Section C Notes to the Accounts C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) Type of activity or project supported Number of gran¢5 mado C2 Grants Instructor Training ment Purchase csc 200 csc 200 Total 400 C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected lo a trustee Cross Ihis box lolherwise ￿Mplete section 3bl C3b Trustee remuneration - details C40 Trustee expenses 11 no expenses were paid lo any Charity Iruslee durin9 the period then Cross this box lolherwise complete section 4bl Number of trustges C4b Trustee expenses - details Transacllon amount 1£) Balance outstanding at èriod end Nature of relationship Naturé of transaction CS Transactions with trustees and connected persons C6 Other information 2024-25 PCC Rec&ipts 8nd Paymenls.xlsx l Notes December 2007

PPE￿D[K 2 SC053300 Additional analysis {1) Analys¥s of receipts and payments 1 Donations ilnrestri¢ted fund5 Expendable tndowmÈnt funds Pem13ne ndowmFDt funds tonèarèsl£ Restrlctedfunds Total current perlod Total lastperlod to ngaroOt£ to noarg$t£ Subscriptions, p￿1. Equip. Donalioft, Security 5,018 5,018 Total 5.018 5,018 2 Grants unr¢$trf¢ted Reatrlctedfund• to lloar•st E Total Curnt Totsi last perfod CSC for Yraining CSC for Equipmenl 200 200 200 200 Tota 400 400 3 Gross receipts from other charitsble activities Unrestrleted funds Expondabl endowment funds Pemianent •ndowmpnt funds to noarosl£ Restyleled funds Total Current perlod toM•arè&t e To131 last perlo nqarè&t£ Total 4 Payments relating directly to charitable activittes Unrestr￿cted fun(ts ExpeDdable dowmènt funds tonoaro$t£ Permanent ertdowm8nl fund5 Restrletedfunds Total current riod Total lastperlod nq4rF7¢£ to nearogt£ Equipment Purch8selM8inl$n8ncs 1,211 Total 1.211 2024-2S PCC Rd¢eiotsahd PsyThents.x*yAdLfibonal notes111 Oetsmber 2007

APPENDIX2 SC053300 Additional analysis (2) 5 Breakdown of unrestrioted funds unr8strlcted funds unr8strlcied funds lastpèrlth Rec91PtS DonaiiOThS Le acies Granis Receipts from fundraisin 801 770 5.018 200 200 249 400 249 actiwlies 53 53 ReDb from land & buildings Sub total 801 970 3,950 5.720 Receipts from 0$$ot & inv•$tmeni Sales Proceeds from sgle of fixed assets Procee<Ss from saleof invesifflents Total rec&lpts 801 970 3,950 5.720 ments Expenses f¢rfundrai$ing aciiyiiies Gross trading payments Inveslfflelll manage￿ent costs 1,969 1,989 1.178 33 Giants and donations Governance cosis.. 1.000 Audit lindependenl exarninalion Preparation of annual accounis Le9al Sub total 1.178 3,002 41BQ P)ym•nts rel)Ilng to asset and Inve$tmoni mov¢meni$ Purchase5 01 fixed assels Purchase of investments Stjb total Totalpayments 1,178 3,002 4,180 801 12081 1.540 Transfers to I Ifroml funds Surplus/ldeficlt) foryear 801 12081 1,540 Nature and ose of funds Pod, Eouiptnefil & General hislofic lunds used lo separale ificofflelexpendilurefor reference bul funds accrued nolre51ricled foruse 2024-25 P¢C Receip￿9￿¢ Paynents.xlsxAddrtianal noiesl21 OKember 2007

APPENOIX2 SCO53300 Additional analysis13) 6 Breakdown of restricted fund$ Totsi r95trlcied funds funds last pèriod Receipts Oonalions Le9acies Granis Re¢eipts from fundraising aciiwlies Income from Invesimenis Other Ihan18nd and Rents Irom land & buildings Gross re￿IP&S from other charitable adI￿lIeS Sub tolal Roceipts from asset & investment sales Proceeds from Sale ol fixed assets Proceeds froffl saleol InveslmeDIs Sub fOt81 zzzzzz Tot8lrecelpts Payments Expenses lor fundr8isin9 aaiVilie5 Gross trading paymenis Inve$imerti m8n8gemÈni cos Gr8nis and donalioDs Governance Gosls-. Audit Iilldepelldefjl exafflinalion Preparaliofi ol annual accounis Le9al cos Sub total Payfflenls relating to asset and investment movèments Puichases ol fixed assets Purchase ol Inveslmenls Transfers to I (from) funds Surplus/(deficlt) forye8r Nature and ose of funds 2024-25 PC¢ Recwwsano PaymeTh15.xfsKAdthiiongl noies131 DÈeÈmber2007

APPENDIX 3 OSCR Scottisli Cliarity Regulator Independent examiner's rep_ort on the accounts V2 Report to the Charity name trusteeslmembers of Pentland Canoe Club Registered charity SC053300 number On the accounts of the charity for the period Period start date Month April Period end date Month March Day Year Year 2024 to 025 Set out on pages 1- 5 (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 My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement 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 In the course of my examination, no matter has come to my attention [other than that statement disclosed on the attached page"] 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 to which, in my opinion, attention should be drawn in order to enable a proper reached. Signed": 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 if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose