2025-02-28-accounts

APPENDIX 3 oscr Offlce of the Sc01115h Charlty Regulator Independent examiner's report on the accounts Report to the Charfty name trustoeslmembers of ARDERSIER WAR MEMORIAL HALL ASSOCIATION Reglstered ¢harity number On the a￿oUnts of the harity for th¢ pgri(Kl SC000437 Period start date m￿th Period end dale Month Day Year Day Year 01 2024 to 02 2025 3et oul on pages Irememwto Include the page numlxrs ofa&litlonal sheets) Respective The Chwity's trusteès are reswnsible for the preparation of the accounts in accofdance re8ponsibililies of tA￿tePS and exaniner with the terms of the Charities and Trustee Investment (Scollandl 2005 Act and the Charities Accounts IScotland} Regulations 2006. The charrty trustees consider that Ihe audit requirernent of F<egulation 10111 {cll of the Accounts Regulations does not appTy-11 is my responslblllty to examine the accounts as required under section 44{11 Ic) of the Acl and to stale whether particular mallers have com& to rny attentS0n. Basi$ of independent My examination is carried out in accDrdance with Regulation 11 of the Charities examiner's statem8nl Accounts {Scollandl Regulations 2006. An examination includes a review of the a(￿ountIng records kept by the charity and a compartson of the accounls presented with those r￿rds.11 also includes consideration of any unusual items or disdosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that woukl be required in an audrf and, consequeniiy, l (Jo not express an audit opinion on the accounts. Indop•ndent examinèr's In the course of my exarnination, no matter has come to my aitention lolher than that statèment disclos￿ on the attached pagel whloh gives me reasonable cause to believe that in any material respect the r8quiremenls- lo keep accounting r8cords in accordance with secllon 44111 (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare account8 which accord with the a¢¢ounling ￿ordS and o)mply with Regulation 9 of the 2006 Accounts Regulations have not been mel, or lo which. in my opinion, attention should be drawn in cfdèr to enable a prop nts ID be reached. Data: Si. 7. lotr Signed Name., R•l•vant profqssional quallfitationls) or body (If any): Address: RJTSON YOiING CA, 28 HfGH STREET, NAIP￿￿. IV12 4AU 'PlÈa$e delete the words in the brad¢8ts If thty do not apply. If thg wDrds do aryty. set OLrt Ihose maiters whl¢h hav• ¢om6 te y￿r attention of th$ followng page.

oscr ARDERSIER WAR MEMORIAL HALL ASSOCIATION SC000437 Receipts and payments accounts Fortho poriod from 01 2024 02 2026 Section A Statement of receipts and payments Permanent endowm&nt lund$ Unrp8tri¢tsd fun(h Restricte funds Expendable 8noowmenl luds Total funds euvrenl yriod Total lunds last rrfod bj nMr•Bt£ n•ir•e¢£ A1 Re¢el Dorolh)Ths 21,749 21,749 28,104 Le9aaes Gran15 Receipt5 from ￿n￿rgI￿ng ac1p￿t Gr05s Irading receipts Inc<Nne from investmentsotherlhan lanJ and ￿lIding5 Rents ftom land & buildin95 GrDSS receipls from other ¢h8nlable a¢tivthe5 11,28S 12,948 Al Sub toial 33.874 33,874 4t,OS2 A2 Rocelpts from a68Ot & investment 8&1os ProGetdsfrcAn sllle of fixèd 8S80ts Pr￿￿ed8 from Sa￿0[ Invesim•N$ A2 Sub totèi Totalre¢¢Apts 3am4 33,674 41,052 A3 Paymants Exp8naes lor lulldraisiw actrliiies Gr055 Ira¢iNJ psynMIs InYestst*nl managem&nl COS PayTngni$ relaiing directly 10 ¢hantANe atbviiies Gr2nls and ¢0natitri$ 3.750 31.244 4.000 31.244 12,994 7,405 G0veMan￿￿¥IS". Audil l itthFYndeni exarni?alio P￿paratiOn of annual £ceounls Legal cost3 Other 210 210 192 1.733 1,733 Hdl (efuthishmenl proj 41,237 78,424 41,237 78,424 8,781 33.122 A3 totsi A4 PaYi￿ents ￿lating to assetand iiTr¥¢stment rnov8mènts Purchases of fimed £s5eis Purchase of Inve51menl¥ A4 Sub toial TO181￿yMents 78,424 78.424 33,122 etr8Cwpts/(￿yrno￿ts1 {44,$501 44,590 7,930 A5Transf•fS to I (from) fvnd8 Suttplusl(d¢ficytJ fOr￿r 44.550

APPENOIX 2 ARDERSIER WAR MEMORIAL HALI. ASSOCIA'fioN Section B Staternent of balances SCO00437 Rq4trfri•d bJ.Idb AndoYAii¢ni +noowrn& lunds ttsrrtst£ P2ri0d tor•Jrns1£ T(rt•llaslFvriud ¢gules IL Bl Cash lunds c9shB￿ bank bAl￿s￿ of yeat 3,$14 03,514

Jrplu&l Idèfiutl thcw)onreceiptsaryJ p•ymentS x(Dunt Closin9 baiaThte Qd 5(buoi hail now 1445EO 7.930 144,osgi Cash ano bank at•nd ofyt4r 53,B14 (Agree DetAIIs ￿￿tE 82 Investrn8nty T(d tt B3 tXherAssets Tdal Dow115 tor•reslf 84 L￿bIlItIeS Tdal Drtlls 86 Contsryrtt labditl&a T4tai Swd byme orhYo¥ustsq Plnt Nprn• approv OSCRaccUmtn2025 ￿*j Slal4mwtofbB1thi￿