APPENOLX2 Beith Community A$$o¢iation Receipts and payments accounts SC002082 OSCR Forthe perlod Scotth Charity Regutslor oi 2023 03 2024 Section A Statement of receipts and payments Lknrestrf¢ted funds Expendable Perfflanent endowment lunds Total fundts Gumjnt perfod T4)t¥l fvrtd8 1881 portod fund$ funds nE4re¥tÉ ton•at•AI£ A1 Recel Donation5 7.036 1,010 Legac5 Granis 132.754 136,202 6,200 J6 Receipts fiorn lundraising Gross Ir¥o&n9 TÈ¢eyl$ Incorne from InvesentS olher than lana 8nd buiWifvJs Rents fwn) land & Gros5 recewts I[n olhef Laiiiab actie$ 147q4 14784 37.Z07 37,207 26,899 16.061 16.061 2Q,474 Al Sub tolal 78,13S 133.154 211,2B 53,618 A2 Reulpts froTh asset & Investment sales PrttEed$ from s•leof fixed 8$8ei$ ProedS Irom sale of InvesbMent$ A2Sub total £££££ Totlrec*pts 78.135 133.154 211,289 SJ,618 A3 Payments Expenses lor fundraKgiro actyvit Gros5 Ir3ding paymenis Inve51menl managernenl costs Paywls relaiiw deCtlY tochtable actlvilies Glanis and th)nalions J1871 32,871 8,359 S7W4 $22 74,070 131.804 622 25,801 1,014 Govemance c05t5". Audit l independent exarninatK prepara olallnual xcounls Legal cos15 315 A3 Sub tolal 91,328 74070 16$.397 35.488 A4 Payments relallng to asset and Investment movements Purchase5 offLYed assets Pwchase of InvesthIS A4 Suè total Toi•lpaym¢nlS 91.328 74.070 165.397 35,488 45.891 18.129 A6 Transferd to I Ilroml lund8 Surplus1(defi¢ttl loryear 13,193
APPENDIX2 B•lth Community A$soeiatlon Section B Statement of balances SC002082 TotsIcMnt ¢d Tot41 li¥t Prd rthid¥ 1DnMrnSt£ l&n••mt£ B1 Cash fund$ cash¥ b3rth Bts1 47.613 55.157 3¢.157 {15.193} 45M91 3.513 3.513 BI Cash and Trk 1nd 01#r J7.933 66.628 .157 T¢tsl ¥blI) 1onMrnst£ urtt£ B3 Otherassets B4 Ll•bllltlès Tilt41 B5 Contlng•ni IlaNlIt1•5 Ta byonvortYffjtrusiHs on b•hf o14llth tnfvt••s Date ol •pproval & thmWtslSlakneprt(b*s
APPENOIX2 Beith Community Association SC002082 Section C Notes to the Accounts Cl Nature and purpose of funds (may be statedon analysis of fvnds wothsheelsj Twpe of activiiy or proieci bUPPOrted Nrof9r1ntB Mad• ¢2 Grant¥ Total C3a Trustee rèmuneratlon If M remurvabon was paKJ dur¥¥J the ed lo arry thantytruslee or pet5w cwnEcted 10 a tftjstee uoss IF¥s bDX (olr75e c(MntAete Sect# 3bl ¢3b Trustee remunerat40n- detall$ C4a Trustso •xpense$ Ifno experw5 We pakl lo any chanty tnjslee Ihe FeK¥J then rmss Ihi5 iK)X I01heiSt tompkte Sect 4bl Nurnbwof tlu• C4b Trustè8 expens•8- detalls TrntsU¢llon •m¢wnl (Él outsLindlng 41 riad ond Nature of relationshi C6 Tran8actlon$ wlth tru81ee8 and connectsd persons C6 Other Informatlon Reewpts & PaYniS l Noies
APPENDIX 3 OSCR Scottish Charity Regulélor Independent examinerfs report on the accounts Report to the Ch81ity namè trustegslmembors of Beith Community Association Registered charfty SC002082 number On th¢ accounts ofthg charity for th6 period Period start date Monih V2 Yaar Period end date Day .a Month 31 01 Year 01 2023 to Set out on pages 03 2024 Irewber ThYL•th page IvnbfrTsof addiina strwts} Raspgctive r•sponsiblltties of trustees and Bxaminer 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 Acl and the Charrties Accounts (Scollandl Regijlalions 2006 las amended). The charity twslees consider that the audit requirement of Regulatton 10{1) (d) of the Accounts Regulations does not apply. 11 is my resF)onsibility to examine the accounts as required undei se¢tiDn 44{1) (cl ol the Act and to slate whether parbcular Fnatteis have Come to my attention. asis of Independent My examinab'on is carried out in ac¢ordance wth Regulation 11 of the 2006 Accounts examlnèr'8 ststement Regulations. An examinab.on includes a review ol the acLounlin9 records kept by the eharty and a ctsmparison of the accounts presented with those rerds. It also includes considerabon of any unusual items or disdosures in the accounts and seeks explanations from the trustees concerning any such mallers. The procedures undertaken do not provide all the evidence that WOLrld be required in an audit and, consequently, I do not express an audit opinion on the view grven by Ihe a¢counls. Independent examlnefs In the coutse of my examinats"on. no matteT ha$ come lo my allenlron [olher than that statomgnt disck)sed on the attached page"J which gives me aSOnable cause to beIve that in any material SpeCt the requirements". lo keep aco)unting records in accordance with seclion 44111 {al of the 2005 Act and RegUlatn 4 of the 2006 Accounts Regulatr"ons. and lo prepare ac¢ounls whh accord with the accounb.ng records and rA)mply with RegutiOn 9 of the 2006 Accounts Regulations have not been met, or Slgned.. Name.. Relevant piofesslonal qualificationls) or body Ilf any).. Address: lo whic. in my opiiion. altenlioy sbould be dia'Nn In order to enable a proFer 25/07/2024 'PaSe delete w0S in bra Ilowin9 page. )e'A-rJs d! ay[,Iy. i:.. GLI {rlkis whth have cLme lo yourattenlh)n On the
APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Glve here bri¢fdetails of These accounts are blended accounts and show the true picture any items thatthe of the Unincorporated Association and the SCIO. examiner wishes to diselosg These accounts span over a period of 1st JaDuary 2023 March 2024. 31st