Largs & Dlstrict Museum & Historfcal Soclety saJ)1454 ISCIO) LARGS AND DISTRicf MUSEUM AND HISTORICAL SOCIETY Scottish Charitsble Incorporated Organisation No. SC001454 Receipt and Payment Accounts for the year ended 28th February 2026
Largs & Dtstrict Museum & Historical Society Sc[1454 {SCIO Reference and admlnistrative Information Charlty Name: Largs and District Museum and Historical Society Charity Registration No: SCIX)1454 Address: Kirk8ate House, Manse Court, Largs. KA30 8AW Contact name: Christine Thomas Trustees: George Newlands (Chair) Anne Cowgill (Secretsry) Christine Thomas (Treasurer) Linda Grieve (to Oct 2025) James Rankin (to June 2025) Rlck Boston lan Mclntosh Richard Topping Jestein Gibson Tom Marshall Nicola Dunsmore (from ort 2025) Gordon Scott (from Oct 2025) Independent Examiner: Drummond Bone, BA, ACCA Pearson, Bone & Co 6 Waterside Street Largs KA30 9LN Bankers: Bank of Scotland Main Street, Largs KA30
Largs & Distrirt Museum & Hlstorlcal Soc*ty SC001454 Isao) STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The Charity changed its status from an Incorporated Charity and Company Limited by Guarantee to a Scottish Charitsble Incorporated Organisation (SCIO) on 8 June 2023. The charity Is governed by a Constitution updated at the time of converting to a SCIO and regularly reviewed. Recrultment and Appolntment of Trustees Any current member of the Society is eligible to stand for election as a Trustee. All Trustees have to stsnd down at each Annual General Meeting but are eligible to re-stsnd for election. The Offi bearer5 of the Charity are appointed at the Annual General Meeting or by the Trnstees at a meeting following the Annual General Meeting if this is not possible at that meeting. Or8anisath)n Structure The Charity Executive Committee meets regularly to conduct the affairs of the Charity. ObrtIveS and Actlvlt The Charity owns the Largs Museum buildSng and aims to promote the history of Lar85 and the local area through exhibitions at the Museum and by other means such as presentations, meetings with invited speakers , providing Information and liaising with other local organisations, local schools and other youth organisations. The Charity Maintains a website and Facebook page which are regularly updated. The Museum is staffed by wholly unpaid volunteers. Currently there are 56 members. The Museum is normally open for 3 hours over 4 days per week from April to September with special visits available outwith these times. The Museum is free to all and the Charity depends on donations, grants and fundraising to operate the Charity and maintsin the Museum building in good repair. The Museum is also a keyholder for the Skelmorlie Aisle. a scheduled monument in the Larg5 Graveyard, which is under the guardianship of Historic Environment Scotland and the Museum receives payment for this service. Achlevements and Perfomian During the financial year March 2025 to February 2026, the Museum was open from April to September and was able to welcome visitors 12 hours each week, consisting of 3 hours per day Thursday to Sunday inclusive. Some of the exhibits available to view were the history of the Boys Brigade, a display on
Largs & Distrirt Museurn & Historkal S sc1454 (SCIOI geological artefacts found locally, information on Sir Thomas Brisbane, information panels on the villages of Fairlie and Skelmorlie, a display refletting the anniversary of VE and VJ Days, an exhibition highlighting weaving including historical costumes with clothes for thildren to try on and hlstorical artefacts on things of local interest in the Largs area. The Museum also has an extensive amount of research materlals and there is a small research area in the Museum which people are able to use. Following recent grant awards the Museum was able to buy a variety of equipment to enhance the facilities the Museum offers, including a digitsl microfilm scanner and photograph scanner and printer. We continue the process of applying for accreditstion from Museums and Galleries Scotland and are grateful to Jill Mccoll of North Ayrshire Council who continues to be our mentor. Flnancial Revlew At the end of February 2026 the accounts showed total Receipts of £13,114 (2025: £18,394) and totsl Payments of £6,945 (2025: £16,294) resulting in a surplus of £6,169 (2025: £2,100). Unrestricted Receipts of £13,114 include a slight increase in membership subscriptions to £831 and grants from North Ayrshire Council of £7(K). Donations had decreased slightly to £2,768 although monies received from Historical Environment Scotland for key-holding for the Skelmorlie Aisle had increased to £3,743. £278 was received for Use of Premises, with income from Annual Coffee Momlng almost doubling to £1,635 and Miscellaneous Income of £48. In addition the Museum received a bequest of £3,1XX) from the estate of the late Jean Donaldson. Unrestricted Payments for the year to February 2026 were £6,945 (2025: £7,981). Electricity costs had reduced to £1,828 although Telephone/lnternet costs had increased to £686. There were redurtions in Printing/Ststionery (£124), General Expenses (162). Premises costs (£804) and Preservation Materials (£460), however there were increases in Insurdnce {£1,232} and Website costs (£624). £916 was spent on purchasing new chairs. New expenditure for the year was £21 for Bank and other charges and £30 for speaker fees.
Largs & Dlstrlct Museum & Historical Sodety SC(N)1454 (saoi There was no Restricted Income or Expenditure during the year and there is a zero balance in our Restricted Fund. Reserves Pollcy The Charity's funds are kept in a Bank of Scotland account and the balance on th 28 February 2065 was £16,225. Of this amount, the Trustees have designated £1,000 for the purchase of books. Of the balance, £3,472 has been set aside as Reserves- this represents six months, expenditu. ststement of Trustees, ReSpIbIlitIeS The Trustees are responsible for ensuring that proper accounting records which reflect an accurate view of the Charity's financial situation are kept and that financial statements, independently examined, are produced each year, are approved by the Trustees and are submitted to the Office of Scottish Charity Records (OSCR) timeously. Records must comply with the Charities and Trustee Investment (Scotland) At 2(K)5 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The Trustees are also responsible for safeguarding the assets of the Charity and must take reasonable steps for the prevention and/or detection of fraud and other irregularities. Approved by t es and signed on their behalf: George Newlands, Chair
Largs & Dlstrirt MLtseum & Historkal Sodety SC001454 {SCIOI Unrestricted Funds 2026 Restricted Totsl Total Funds 2026 2025 2026 RECEIPTS Membership subscriptions NAC grants Bequests Use of premises Donations HES payment for keyholding Sale of books Miscellaneous incorne Coffee morning Totsl Receipts PAYMENTS Electricity Telephone Website costs Printinglstationery General expenses Insurance Affiliation fees Premlses costs Repayment retail books Preservation materials Bank and other charges Speaker fees Equipment Total Payments Surplus/ldeficit) for the year STATEMENT OF BAIAN Bank balance brought forward Surplus/(deficit) Bank balance carried forward 831 831 825 700 8,418 3,OlXI 278 484 2.768 2,974 3,743 2,986 111 1,732 87 888 13,114 18,394 278 2.768 3,743 111 13.114 1.828 1.828 2,924 451 624 496 124 212 162 454 1,232 1,025 20 20 804 7,080 38 118 460 2,469 21 30 916 1045 6 945 16 294 6169 2100 624 124 162 1,232 20 38 21 916 10,056 6,169 16,225 10,056 7,061 6,169 2,995 16,225 10,056 The accounts w app by the Trustees on l&Tr 2026. Signed .... George Newlands, Chair Christine Thomas, TreaSUr
Lar8s & District Museum & Historkal Sodety SCCrfJ1454 ISCIO) NOTES TO THE ACCOUNTS I. BASIS OF AccoupifiNG These accounts have been ppared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Att, 2005 and the Charities Accounts (Scotland) Regulations 26 (as amended). I INVEsfMEpirs The Charity has no investments. All funds are deposited in the Charity's Bank of Scotland Account. 3. FUNDS UNRESTRICTED FUND- For general expenditure. RESTRICTED FUND- The Charity currently has no Restricted Funds. ENDOWMENT FUND-The Charity has no Endowment Funds. 4. TRUSTEE REMUNERATION No Trustees received any remuneration from the Charity.
Largs & Dlstrirt Museum & Hlstorical Sodety SC001454 ISCIO} INDEPENDENT EXAMINEWS REPORT TO THE TRUSTEES OF IARGS AND DISTRICT MUSEUM AND HISTORICAL SOCIErY I report on the accounts of the (harity for the ye¥ erbded 28th February 2026 which are set out on Pages 6 and 7. Respertlve Yesponsibilitres of Tntstees and Examlner The CharlV5 Trustees are responslble for the preparati¢)n of the accounts in accordance with the tenns of the Charities and Trustees Investment (Scotland) Art 21J)5 and the Charities Accounts (Scotland) Regulations 26 las amended). The Charlty Trustees consider that the audit requIrnent of Re8ulatlon 10(l) Id) of the Acccounts Regulations does not appty. It is my responsibility to examine the a¢Unts as required under sect5on 4411) c of the Act and to st*e whether particular matters have come to my attention. 8asls of Independent Examinerfs Statemert My &xamination 15 carrled out In accordance with Regulation 11 of the Charlties Accounts (Scotlandl Regulations 2¢ (as amended). An examlnation includes a review of the accovnting records kept by the Charity and a compari50n of the accounts presented with those records. It also indudes consideratlon of ary unusual items or dtsdosures in the accounts and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provlde all the eviden that V•¥)uld be required In an audit and. consequentty, I do not express an audit oplnion on the vlew glven by the accounts. Independent Examinerfs Statement In the course of my examination no matter has c(xne to my attention (other than disclosed below ) whtch gives me reasonable cause to believe that in any material respert the requirements: To keep accountfng records in accordan with Section 44(Illa} of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and To prepare accounts which accord with the accounting records and comply with Regulalion 9 of the 20( Accounts Regulations (as amended) have not been meL or to whlch, In my opinion, attentfon should be drawn in order to enable a proper understandlng of the accounts to be reached. Drummond Bone, BA, ACCA Pearson Bone & Co, 6 Waterside Street Largs, KA30 9LN