2025-03-31-accounts

Office of the Scottish Charity Regulator

APPENDIX 1

Trustees’ Annual Report for the period Period start date Period end date Day Month Year Day Month Year From To 03 ~~CG~~ 07 24 31 03 25 ~~Sf | ee~~

Reference and administration details ~~|~~

Charity name The Scottish Dry-Tooling Club Other names charity is known by Registered charity number SC 053480

Charity’s principal address 92 Lorne Terrace Cambuslang Glasgow

Postcode G72 8GA

Names of the charity trustees on date of approval of Trustees’ Annual Report

Name of person Dates acted if Trustee name Office (if any) (or body) entitled to not for whole year appoint trustee (if any) 1 Chair 2 Treasurer 3 Secretary 01/04/2025 - present 4 5 6 7 8 9 10 11 12 13 14 15 ~~||~~ 16 ~~||~~ 17 18 19 20 ~~—~~

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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	Name	Dates acted if not for whole year
		03/07/2024 - 31/03/2025
Structure, governance and management
Type of governing document Trustee recruitment and appointment
	The Charity is a Scottish Charitable Incorporated Organisation(SCIO). It
	was registered in its current legal form on 3 July 2024. The Charity was previously an unincorporated association but changed its legal form to a SCIO. The assets of the unincorporated association were transferred to the SCIO on the 8 August 2024.The Charity consists of a membership base and a board of trustees. The Charity is also registered with Mountaineering Scotland, the governing body for climbing in Scotland, as an affiliated club.
	Existin Trustees ma aoint additional Trustees at an time
	g y pp y . All Trustees retire from office at each Annual General Meeting. New Trustees are elected by the members at the Annual General Meetings (including re-election of previously serving Trustees if appropriate).
Objectives and activities
Charitable purposes Summary of the main activities in relation to these objects
	a. The advancement of public participation in sport by providing a fully inclusive
	experience and practice in outdoor and indoor Dry-Tooling to the members of the club by participating in the sport of climbing at indoor and outdoor climbing venues at a variety of host venues across Scotland. b. The advancement of education in the sport by providing coaching in the skills required for indoor and outdoor Dry-Tooling and competitive ice climbing to the members of the club in order to improve their experience, performance and knowledge of the sport. We aim to provide a knowledge base on the safe practice and possible dangers of indoor and outdoor dry-tooling to encourage safe and life-long participation in the sport. This will be accomplished using experienced club members, coaches and volunteers to offer a wide range of skills training, coaching and experience days to our members, in order to promote best practice in the sport.
	The Scottish Dry Tooling Club has dedicated efforts to promote inclusive participation in climbing by offering accessible indoor
	and outdoor dry-tooling sessions, ensuring that individuals from all backgrounds and financial situations can participate. We've emphasised education and skill development, providing coaching in safe practices, technical skills, and risk awareness at various venues across Scotland. We've also prioritised youth engagement, offering structured sessions, mentorship, and support to ensure young climbers can safely progress. This includes providing equipment and logistical assistance for youth participants. In addition, the club has engaged in community-building activities, such as women's nights, social climbs, and seasonal events, fostering a supportive environment for all members. The club has also contributed to crag maintenance, ensuring safe and sustainable access to outdoor venues. Overall, the Scottish Dry Tooling Club has made significant strides in making the sport more accessible, educational, and community-oriented across Scotland.

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APPENDIX 1

Achievements and performance

Summary of the main achievements of the charity during the financial period

Equipment and Accessibility

The club significantly increased its stock of shared equipment, allowing members to train and participate without the need for major personal financial investment. This has directly reduced barriers to entry and supported both new participants and developing climbers. The Toolbox–UK's First Dry Tooling Facility The club played a major role in the establishment of the Toolbox, the UK's first dedicated dry-tooling training facility. Through equipment provision and support, the club has helped enable thousands of people to try the sport in a safe, accessible environment without the need to purchase specialist equipment. Parthian Climbing Centre Event and Cross-Border Development The club delivered a large-scale dry-tooling event at Parthian Climbing Centre, reaching hundreds of new participants and significantly expanding the club's reach. This event enabled the club to grow its network beyond Scotland, connecting with like-minded clubs, individuals and businesses in England. These relationships provide opportunities for future collaboration, helping to support the sustainable development of the sport across both borders. Winter Climbing and Skills Development A successful winter climbing meet at Ben Nevis (CIC Hut) provided participants with progressive winter skills training, supporting climbers at all stages to develop their mountain skills. This period also included several notable and historic first ascents in Scotland. Youth Development and National Representation This financial period saw significant growth in the club's youth squad, with several young athletes progressing to the national team. This reflects the success of our structured coaching, mentoring and support, ensuring young climbers can develop safely and sustainably regardless of financial background.

Financial review
Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)
	The trustees olic is that the available cash balances in
	py excess of any short-term liabilities should at all times exceed £1000, which is deemed sufficient to cover ongoing administrative/maintenance costs for one year. At year end the charity had a cash balance of £1425, with no short-term liabilities.
	N/A
	All charity activities are based on volunteer time. This involves providing
	services such as route-setting, instruction and coaching, safety oversight etc. to the charity event attendees, as well as marketing and social media services. The charity accounting is also provided by a Chartered Accountant in a volunteering capacity. In the financial year ended 31st March 2025, this amounted to estimated equivalent of 80 working days delivered by circa 30 people.

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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 will accept digital or typed slgnatures Full name(s) Position (e.g. Chair) Chair Date 1411212025

Enter SC No. below

Enter charity name below

SC

Receipts and payments accounts

								Period start date	Period start date	Period start date	Period start date	Period start date	Period start date				Period end date	Period end date	Period end date	Period end date	Period end date
		For the period from				Day	Day		Month		Month		Year	to	Day		Month				Year
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																					-
Legacies																					-
Grants																					-
Receipts from fundraisingactivities																					-
Gross tradingreceipts																					-
Income from investments other than
land and buildings																					-
Rents from land & buildings																					-
Gross receipts from other charitable
activities																					-
																			-	-	-
A1 Sub total	A1 Sub total			-		-	-	-	-				-		-	-	-				-		-	-
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts - - - ~~—~~															- -	- -	- -				- - - -		- -	- -
A3 Payments
Expenses for fundraising activities																					-
Gross trading payments																					-
Investment management costs																					-
Payments relating directly to charitable	Payments relating directly to charitable
activities																					-
Grants and donations
																					-
Governance costs:
																					-
Audit / independent examination																					-
Preparation of annual accounts																					-
Legal costs																					-
Other	Other	Other
																					-
																			-	-	-
A3 Sub total				-		-	-	-	-				-		-	-	-				-		-	-
A4 Payments relating to asset and
investment movements
Purchases of fixed assets Purchase of investments A4 Sub total - - - Total payments - - - ~~——————~~															- -	- -	- -				- - - -		- -	- -
Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year	- - - - - - - - - - - - - ~~=——————~~

APPENLXX2 sc053480 Section B Statement of balances Unrestricted EXpenda￿e Permanent Resiricted l￿d$ Total current Totsi ￿61 per￿￿ Det•i15 B1 Cash Yunds Cash aThJ bank balarK8s atstart dyear JryAu5 1 (d￿￿tI arKI 1425 1425 Cash b￿k balances at end ofTr 1425 1425- cuwrt(51) Details B2 Inv•stm•nts Co8t[rfavwlthl B3 Other assets Climbing equipment Climbing hdds Office e ui ment T(KAs Sund Stock lor resa Relnt)ursemenl ol event Coslfrcffi BMC untestn.cted funds Unreskn'cted funds Unresth'ct￿l funds Unrestncted funds Unrestrleted funds Unrestncted funds Unrestncled funds 9861 6641 972 4933 3818 609 770 67 1621 1033 546 1621 1033 22240 12851 Details tOnpwE*t£ B4 Liabiliti•s Tc4•1 D8tai18 BS Convngent Ilabllltles Total on tthllof all trustees SlgMtwÈ' Date of appro￿1 14112125 ' Pleasefft)te- OSCR wiuaccepl thgitslortypedwgnatures

APPENDIX 2

SC 053480

Section C Notes to the Accounts

C1 Nature and purpose of Unrestricted funds are those that may be used at the discretion of the funds (may be stated on analysis of funds worksheets) trustees in furtherance of the objects of the Charity. The trustees maintain a single unrestricted fund for the day-to-day running of the Charity. The Charity currently has no restricted funds.

C3a Trustee remuneration C4a Trustee expenses C3b Trustee remuneration - details C2 Grants	Type of activity or project supported	Type of activity or project supported	Individual / institution	Number of grants made £	Number of grants made £
				Total	- 0
	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				£
	If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)			this box	X
C4b Trustee expenses - details				Number of trustees	£
C5 Transactions with trustees and connected persons	Nature of relationship	Nature of transaction		Transaction amount (£) Balance outstanding at period end (£)

					Number of	£
					trustees
C4b Trustee expenses -
details
					Transaction	Balance
					amount (£)	outstanding at
	Nature of relationship		Nature of transaction			period end (£)
C5 Transactions with trustees
and connected persons

C6 Other information

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes

December 2007

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APPENDIX 3

Independent examiner’s report on the accounts

V2

Report to the trustees/members of	Charity name The Scottish Dry-ToolingClub
Registered charity number	SC 053480
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year
	to 03 07 2024 31 03 2025
Set out on pages	(remember to include the page numbers of additional sheets) 1-3
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 viewgiven bythe 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*]
	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:**
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 rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose