## **`ARNISTON MINERS WELFARE SOCIETY AND SOCIAL CLUB CHARITY NO SCO01535`**
```
DRAFT FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31ST JANUARY 2026
```
```
ARNISTON MINERS WELFARE SOCIETY AND SOCIAL CLUB
```
## **`CHARITY INFORMATION`**
## **`YEAR ENDED 31ST JANUARY 2026`**
|**`Charity Registration No`**|`SCO01535`|
|---|---|
|**`Management Committee`**|`Mr Andrew Sweeney`|
||`Ms Jackie Walkingshaw`|
||`Carle Wilson`|
|**`Club Address`**|`40 Engine Road`|
||`Gorebridge,`|
||`Midlothian,`|
||`EH23 4AQ`|
|**`Bankers`**|`Royal Bank of Scotland,`|
||`63 High Street,`|
||`Dalkeith,`|
||`EH22 lJA`|
|**`Independent Examiner`**|`Ian J Brown & Co`
`Accountants Ltd,`|
||`4 Lothian Street,`|
||`Dalkeith,`|
||`Edinburgh`|
||`EH22 1DS`|
```
ARNISTON MINERS WELFARE SOCIETY AND SOCIAL CLUB REPORT OF THE TROSTEES
```
```
FOR THE YEAR ENDED 31ST JANUARY 2026
```
```
The trustees present their annual report and financial statements of the
charity for the year ended 31 January 2026. The financial statements comply
with the Charities and Trustee Investment (Scotland) Act 2005, the Charities
Accounts (Scotland) Regulations 2006 (as amended) and Accounting and
Reporting by Charities: Statement of Recommended
```
```
Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland.
(FRS 102).
```
## **`Status`**
```
The charityisestablishedas a member’sassociationundera constitution.
```
## **`Purpose and Objectives`**
```
The charity is established to provide recreation and leisure activities which
will improve the living conditions for the people of Arniston and in particular
those belonging to the former mining community. The charity achieves this
objective by providing activities for young people and old age pensioners and
by making donations to other charities as decided by the committee.
```
## **`Results for the Year`**
```
The results for the year are detailed on the Statement of Financial
Activities.
```
## **`Reserves Policy`**
```
The committee wish to maintain general funds at a level to provide
charitable expenditure amounting to at least the current level. The
committee believe the current level of reserves to be sufficient for this
purpose.
```
## **`Risk Management`**
```
The committee is assessing the major risks to which the charity is exposed,
in particular those relating to its operations and finances,
in orderto putsystemsin placeto mitigateexposureto themajorrisks.
```
## **`Trustees`**
`The trustees of the charity are members of the committee and are appointed` by `election at the Annual General Meeting with the terms of office running for a period of up to 4 years.`
## **`Trustees Induction and Training`**
```
Most trustees are already familiar with the practical work of the charity.
Additionally, members are invited to meet with the committee and are given
the previous year's minutes of meetings, accounts and also the booklet
'Guidance for Charity Trustees' produced by OSCR. The booklet fully outlines
the duties and responsibilities of Charity Trustees in Scotland.
```
```
ARNISTON MINERS WELFARE.SOCIETY AND SOCIAL CLUB
REPORT.OF THE TRUSTEES (Cont'd)
FOR THE YEAR ENDED 31ST JANUARY 2026
```
## **`Plans for the Future`**
```
The charity plans continuing the activities in the forthcoming year
subject to satisfactory funding arrangements and also subject to
social distancing legislation relating to licensed premises.
```
## **`Statement of Trustees Responsibilities`**
```
The charity's trustees are responsible for preparing a trustees annual report
and financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
```
```
Charity law requires the trustees to prepare financial statements for
each financial year which give a true and fair view of the state of
affairs of the charity as at the end of the financial year and of the
surplus/deficit of the charity. In preparing those financial statements the Board
is required to;
```
- `select suitable accounting policies and then apply them consistently;`
- `observe the methods and principles in the applicable Charities SORP;`
- `make judgments and estimates that are reasonable and prudent; prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business;`
- `state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.`
```
The trustees are also responsible for maintaining proper accounting records which
disclose with reasonable accuracy at any time the financial position of the
charity and which are sufficient to show and explain the charity's
transactions. They are also responsible for safeguarding the assets of
```
```
the charity and hence for taking reasonable steps for the prevention and detection
of fraud and other irregularities.
```
```
The trustees are also responsible for the contents of the trustees report, and
the responsibility of the Independent Examiner in relation to the trustees
report is limited to examining the report and ensuring that, on the face of the
report, there are no inconsistencies with the figures disclosed in the
financial statements
```
## **`Trustee`**
## **`Date`**
```
INDEPENDENT EXAMINER'S REPORT
```
```
TO THE TRUSTEES OF ARNISTON MINERS WELFARE SOCIETY & SOCIAL CLUB FOR THE
YEAR ENDED 31 JANUARY 2026
```
```
I report on the financial statements of the above charity for the year
ended 31st January 2026 which comprise the Statement of Financial Activities,
Balance Sheet and related notes.
```
## **`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)
Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as
amended).
```
```
The charity's trustees consider that the audit requirement of Regulation
10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my
responsibility toexaminetheaccountsas requiredundersection 44(1)(c)
of theActandto statewhetherparticularmattershavecome to my attention.
```
## **`Basis of Independent Examiner's statement`**
```
My examination is carried out in accordance with Regulation 11 of the
Charities Accounts (Scotland) Regulations 2006. 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 trusteesconcerningsuch matters.The proceduresundertakendo not
provide all the evidence that would be requiredin an audit,and consequently I
do not express an audit opinion on the view given by the accounts.
```
## **`Independent Examiner's Statement`**
```
In the courseofmy examination,nomatterhas cometo my attention:
```
- `(1) which gives me reasonable cause to believe that in any material respect the requirements;`
```
to keepaccountingrecordsin accordancewith Section 44(1)(a) ofthe 2005
ActandRegulation4 of the 2006AccountsRegulationsand;
```
```
to prepare accounts which accord with the accounting records and comply with
Regulation8 of the 2006AccountsRegulationshavenotbeen 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.`
```
Ian J Brown and Company
Accountants Ltd
4 Lothian Street,
Dalkeith
Edinburgh
EH22 1DS
Date 6[th] August 2026
```
```
ARNISTON MINERS WELFARE SOCIETY AND SOCIAL CLUB
```
## **`INCOME&: EXPENDITURE ACCOUNT`**
## **`FOR THE YEAR ENDED 31ST JANUARY 2026`**
||**`2025`**
£
`Bar Drawings`
`242,499`
**`COST OF SALES`**
`Purchases 104,518`
**`GROSS PROFIT`**`137,981`
**`Other Income`**
`Gaming Machine Income (note 6)`
`Membership`
`Hall Hire`
`7,565`
`2,150`
`0`
`147,696`
**`CHARITABLE ACTIVITIES`**
`Wages & Nat Ins`
`79,539`
`Pension Contributions`
`0`
`Honoraria`
`Staff Training`
`0`
`0`
`Bowling Green Upkeep`
`2,420`
`Staff Travel & Petrol`
`135`
`Pension Fees`
`Insurance`
`0`
`2,009`
`Telephone Charges`
`935`
`Posts, Stationery & Adverts`
`104`
`Heating and Lighting`
`(25,660)`
`Repairs and Renewals`
`17,905`
`Gas Expenses`
`Water Rates`
`1,353`
`2,218`
`Entertainment (note 8)`
`3,284`
`Equipment Rental`
`1,277`
`Cleaning and Laundry`
`Professional Fees`
`Team Clubs Expenses`
`Sports / Entertainment Subscriptions`
`Sundry Expenses`
`Interest Charge On Overdue Taxes`
`3,556`
`452`
`3,223`
`18,320`
`196`
`827`
`Section Activities (note 7)`
`0`
`Licences & Performing Rights`
`159`
`Bank Charges`
`Gaming Machine Commission`
`Gaming Machine Duty Due To HMRC`
`Accountancy Fees`
`Depreciation`
`2,224`
`4,657`
`1,921`
`4,320`
`3,519`
`128,893`|**`2026`**
£
£
`228,842`
`87,436`
`141,406`
`11,780`
`1,400`
`191`
`154,777`
`68,371`
`0`
`0`
`200`
`2,350`
`66`
`4600`
`2,211`
`121`
`66`
`10,074`
`15,088`
`1,554`
`2,410`
`1,027`
`1,182`
`3,203`
`165`
`3,733`
`21,300`
`1`
`0`
`0`
`1110`
`2,374`
`3,966`
`1,631`
`5,275`
`3,397`
`155,475`|
|---|---|---|
```
Page 5
```
## **`NET Profit /(DEFICIT)FOR YEAR BEFORE TAXATION`**
£ `18,803 (698)`
> **`Corporation Tax`** `£ 0 £ 0`
> **`NET Profit /(DEFICIT)AFTER TAXATION`** `£ 18,803 £ (698)`
```
Page 6
```
```
ARNISTON MINERS WELFARE SOCIETY AND SOCIAL CLUB
```
## **`BALANCE SHEET AS AT 31ST JANUARY 2026`**
|**`FIXED ASSETS`**
`Tangible Assets (note 2)`
**`CURRENT ASSETS`**
`Stocks on Hand (note 1)`
`Bank - Current Account`
`-` `Scotmid Investment Account`
`-` `Investment Account`
`- Section Accounts (note 3)`
`Cash on Hand`
`VAT Due From HMRC`
**`LIABILITIES;`**
`Creditors falling due within one year`
`(note 4)`
**`NET CURRENT ASSETS/(LIABILITIES)`**
**`NET ASSETS`**
**`THE FUNDS OF THE CHARITY`**
`Unrestricted Funds (Note 5)`
`Restricted Funds (Note 5)`
**`TOTAL.CHARITY FUNDS`**|**`2025`**
£
£
`92,759`
`3,500`
`16,035`
`89`
`53`
`8,434`
`4,745`
`10,837`
`43,693`
`19,962`
`19,962`
`23,731`
`£116,490`
`101,667`
`14,823`
`£116,490`|**`2026`**
£
£
`89,362`
`4,207`
`12,933`
`89`
`53`
`8,434`
`7,670`
`0`
`33,386`
`6,955`
`6,955`
`26,431`
`£ 115,793`
`100,970`
`14,823`
`£ 115,793`|
|---|---|---|
||`19,962`||
||||
```
Approved by the committee and signed on its behalf.
```
```
Page 7
```
## **`ARNISTON MINERS WELFARE SOCIETY AND SOCIAL CLUB NOTES TO THE ACCOUNTS YEAR ENDED 31st JANUARY 2026`**
## **`1 Accounting Policies`**
```
The principal accounting policies adopted, judgements and key sources of
estimation and uncertainty in the preparation of the financial statements
are as follows:
```
## **`Basis of Preparation`**
```
The financial statements have been prepared in accordance with Accounting
and Reporting by Charities: Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial
Reporting Standardapplicablein the UK and Republic of Ireland (FRS 102).
```
```
Arniston Miners Welfare Society and Social Club meets the definition of a
public benefit entity under FRS 102. Assets and liabilities are recognised at
historical cost.
```
## **`Fund Accounting`**
```
Unrestricted funds are available for use at the discretion of the
trusteesin furtheranceofthe generalobjectivesof the charity.
```
```
Restricted funds are subject to restrictionson their expenditure
imposed by the donor or through the terms of an appeal.
```
## **`Incoming Resources`**
```
All income is recognised once the charity has entitlement to the
income, there is sufficientcertainty of receipt so it is probable
that the income will be received, and the amount of the income
received can be measured reliably.
```
## **`Expenditure Recognition`**
```
Liabilities are recognised as expenditure as soon as there is a
legal or constructive obligation committing the charity to that
expenditure, it is probable that settlement will be required and the
amount of the obligation can be measured reliably.
```
## **`Stocks`**
```
Stocksarevaluedatthelowerof costor net realisablevalue.
```
## **`2 FIXED ASSETS`**
|`As at1st February 2025`
`Additions this year`
`Depreciation for Year`
`As at 31st January 2026`|**`Property`**
**`Improvements`**
**`Equipment`**
**`Total`**
£
£
£
`88,152`
`4,607`
`92,759`
`(2,706)`
`(691)`
`(3,397)`|
|---|---|
||`85,446`
`3,916`
`89,362`|
```
Page 7
```
## **3** **`BANK - SECTION ACCOUNTS`**
|**`BANK - SECTION`**
**`ACCOUNTS`**||
|---|---|
|`Bowling`
`Golf Section`
`Angling`|**`2025`**
**`2026`**
£
£
`1,367`
`1,367`
`5,317`
`5,317`
`1,750`
`1,750`|
||`8,434`
`8,434`|
I
```
Page 8
```
```
NOTES TO THE ACCOUNTS CONT’
YEAR ENDED 31st JANUARY 2026
```
## **`ARNISTON MINERS WELFARE SOCIETY AND SOCIAL CLUB`**
## **`4 CREDITORS`**
|`General& Trade Creditors`
`Corporation Tax Liability`
`VAT Liability`
`PAYE Outstanding`
`Pension Liability`
`Gaming Machine Duty Due`
`Accruals`
**`5`**
**`FUNDS`**
**`As At`**
**`01/02/2025`**
£
**`Unrestricted Funds`**
`Revenue Reserve`
`101,667`
**`Restricted Funds`**
`Capital Reserves`
`Repairs`&`Renewal Reserve`
`3,458`
`11,365`
`14,823`
**`TOTAL FUNDS`**
**`6`**
**`GAMING MACHINE`**
`Income for Year`
`Expenditure for Year`
**`7`**
**`SECTION ACTIVITIES`**
`116,490`
`Bowling`
`Golf Section`
`Angling`|`General& Trade Creditors`
`Corporation Tax Liability`
`VAT Liability`
`PAYE Outstanding`
`Pension Liability`
`Gaming Machine Duty Due`
`Accruals`
**`5`**
**`FUNDS`**
**`As At`**
**`01/02/2025`**
£
**`Unrestricted Funds`**
`Revenue Reserve`
`101,667`
**`Restricted Funds`**
`Capital Reserves`
`Repairs`&`Renewal Reserve`
`3,458`
`11,365`
`14,823`
**`TOTAL FUNDS`**
**`6`**
**`GAMING MACHINE`**
`Income for Year`
`Expenditure for Year`
**`7`**
**`SECTION ACTIVITIES`**
`116,490`
`Bowling`
`Golf Section`
`Angling`|**`2025`**
£
`9,206`
`100`
`0`
`669`
`0`
`5,648`
`4,339`
`19,962`
**`Loss for`**
**`Year`**
£
`(697)`|**`2026`**
£
`4,424`
`0`
`1,716`
`524`
`(13)`
`304`
`0`
`6,955`
**`As at`**
**`31/01/26`**
£
`100,970`
`3,458`
`11,365`
`14,823`
`115,793`
`0`
`0`
`0`
`0`
**`2026`**
£
`13,756`
`(1,976)`
`11,780`
**`2026`**
£|**`2026`**
£
`4,424`
`0`
`1,716`
`524`
`(13)`
`304`
`0`
`6,955`
**`As at`**
**`31/01/26`**
£
`100,970`
`3,458`
`11,365`
`14,823`
`115,793`
`0`
`0`
`0`
`0`
**`2026`**
£
`13,756`
`(1,976)`
`11,780`
**`2026`**
£|
|---|---|---|---|---|
||`3,458`
`11,365`||||
||`14,823`||||
||`116,490`|`(697)`|||
|||`0`
`0`
`0`
`0`
**`2025`**
£
`9,604`
`(2,039)`
`7,565`
**`2025`**
£|
||
|||||`11,780`|
|||||`0`
`0`
`0`
`0`
**`2026`**
£|
## **`8 ENTERTAINMENT`**
```
During year ended 31st January 2026 entertainment costs were;
```
|`Bands, Deposits`&`Disco's`
|**`2025`**
`£`
`3,284`
`3,284`|**`2026`**
`£`
`1,027`
`1,027`|
|---|---|---|