Scottish Charity Regulator
APPENDIX 3
Independent examiner’s report on the accounts Report to the . . trustees/members of Dundee Photographic Society Registered charity $C002594 number On the accounts of the Period start date Period end date charity for the period Day Month Year Day Month Year 01 April 2025 to 31 March 2026 Setoutonpages , 3 Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner 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 My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement 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, | do not express an audit opinion on the view given by the accounts. Independent examiner’s |p the course of my examination, no matter has come to my attention statement 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**: PW Qwen Date: 9 April 2026 Name: Philip W Owen Relevant professional qualification(s) or body chartered Accountant (if any): Address: 80 West Street Newport-on-Tay Fife DD6 8HP
** OSCR will accept digital or typed signatures
APPENDIX2
$C002594
Dundee Photographic Society
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Receipts and payments accounts
Forthe bce,Pe Sedat Perioded Gu
Scottish Charity Regulator fromperiod | [7 T_; IL] tL JL_JL__]
Section A Statement of receipts and payments
: Expendable Permanent
Unrestricted Restricted funds endowment endowment toa nee Total funds tast
funds current period period
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Ai Receipts
DonationsEY= |Soo |fT] | 0|
a 9G e 09
Gs6 O 9Sb
GrosstradingReceipts from receipts fundraising activites= || [Ss] |-|| TT [S|]][ SS] -|} | [JE] |IE
Income from investments other than
land and buildings
Rents from land & buildings es es 9Oe 0 D9
Gross receipts from other charitable
activities
[SS]] [LAE] [SSCS] [T8882)]
AtSubtotal| toorm|{ [IT]
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Fs gl
Proceeds from sale of investments Fs
Az Subtotal] -|
A3 Payments
Payments relating directly to charitable
activities 7,597
a | ES | |
| | Se | |
eS |a |eS S| T5a7
A4 Payments relating to asset and
investment movements
Purchases of fixed assets , gl
Purchase of investments |
Aa Sub total
AIST RT ans 3718
Surplus / (deficit) for year
3,715 3,715
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$C002594
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APPENDIX 2 x
Dundee Photographic Society
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Section B Statement of balances
aoa Restricted funds Expendableendowment endowmentPermanent genio Total last period
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Surplus / (deficit) shown on receipts and
payments account 3,718 3,715
(Agree balances with receipts and payments
account(s))
Fund to which asset belongs Market valuation Last year
to nearest£ to nearest £
B2 Investments Alliance Witan (13117. 156,879
SJP (1362) 16,289 13,307
SUP Global Equity L Inc (11931 40,255 34,886
RIT Capital (3131 66,751] |59,364)
Total 280,17 259,71
Fund to which asset belongs Cost (if available) mapas 0 (it Last year
to nearest £ to nearest £ to nearest £
BS Other assets Digi Projectors & Laptop a
Audio Equipment | [4.480]
Gift Aid Recove a... | [ae.]
a... |
Mobile WiFi a. |a.
Exhibition Frames a. |ae...
Fund to which liability relates Amount due Last year
to nearest £ to nearest £
i — — =
Total —
Fund to which liability relates aeleaine Last year
to nearest £ to nearest £
— — ———
se |
Signed by one or two trustees on Date of
behalf of all the trustees Signature Print Name approval
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2015-02-24-rp-accs-cs-version-excel-with-amended-cell_xisx / Statement of balances
1
December 2007
APPENDIX 2
$C002594
Dundee Photographic Society
Additional analysis (1)
Analysis of receipts and payments
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|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1|Donations|
|—|Restricted funds|endowmentExpendable|endowmentPermanent|oem eurrent|Total last period|
|funds|funds|f|
|to|nearest £|to|nearest £|to|nearest £|to|nearest £|to|nearest £|to|nearest £|
|Subscriptions|[3,559|[3858]|[—__|3.928]|
|Tax Refund||a84|||||[846]|||
|||[as| [a||
|2|Grants|
|Unrestricted|Total|current|
|uniia|Restricted funds|naind|Total|last period|
|to|nearest £|to|nearest £|to|nearest£|to|nearest £|
|3|Gross|receipts|from|other|charitable|activities|
|Unrestricted|Restricted funds|endowmentExpendable|endowmPerman|en|tt|Total current|Total last period|
|funds|funds|pe|
|to|nearest|£|to|nearest|£|to|nearest £|to|nearest £|to|nearest £|to|nearest £|
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4 Payments relating directly to charitable activities
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asap Restricted funds endowmentExpendable endowmPerman ent Totalar Total last period
funds funds re
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Competitions 1,369 309 [4,581]
Website & exhibitions 889 (88
SPF & internet [508 P8605] [4,019
& other afflations 4052716 [408]2716 [—___3,00842s |
Trophy engraving
Printing, postage& consumables [aa a5} [ai|
Equipment puchases& stationary iter [462]re |[466ee|
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2015-02-24-rp-accs-cs-version-excel-with-amended-cell_xisxAdditional notes (1)
December 2007
APPENDIX 1 OSC R Scottish Charity Regulator
Day Month Year Day Month Year From. 01TrusteePeriodApril s tart’ Annual date2025 ReportTo for31the periodPeriodMarch end date2026
Office of the Scottish Charity Regulator
Charity name Dundee Photographic Society Other names charity is -—Registered charity number $C002594 Charity’s principal address 15 Harefield Avenue Dundee
Postcode DD3 6AU
Names of the charity trustees on date of approval of Trustees’ Annual Report
Trustee Dates acted if Nese oF Rarer name Office (if any) not for whole year (or body) entitled to appoint trustee (if any) 1. Ken McAra President Membership 2 Heather Maclean Vice President Membership 3 John Edward Secretary Membership 4 Stewart Dodd Treasurer Membership 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
Dates acted if not for whole year
Structure, governance and management
Type of governing document Constitution, Rules and Byelaws, updated and amended at AGM 17 April 2023.
Trustee recruitment and appointment By nomination and election by and from the membership of the Society at the Annual General Meeting. In the event of a vacancy arising during the year a replacement may be co-opted to the Council, subject to election at a subsequent Annual General Meeting.
Objectives and activities
Charitable purposes The advancement of the art and science of photography and all its genres. (Constitution). Summary of the main activities By joining others in promoting photographic meetings, lectures and in relation to these objects discussions, exhibitions demonstrations, and competitions. (Constitution)
2
APPENDIX 1
Achievements and performance
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|Summary|of the|main|achievements|of||The|Society|membership|has|been|in|steady|decline|since|Covid|19.|
|the|charity|during|the|financial|period|Current|membership|is|currently|83,|which|is|a|significant drop|from|134|
|pre-Covid.|We|are|trying|to|address|this|situation|through|promoting|the|
|Society|at|every|opportunity|that|avails,|either through|the|local|paper|or|
|various|social|media|channels.|
|It|is|becoming|increasingly|difficult|to|recruit|younger members|to|the|
|Society|and|most|of our|members|are|either|of|pensionable|age|or|coming|
|up|to|that|age,|something|we|are|trying|to|address.|
|We|held|29|meetings|during|the|session|and|had|9|speakers|delivering|on|
|a|variety|of subject|matter|from|differing|genres|of|photography.|
|We|have|also|held|our|annual|exhibition|inn|the|city,|which|is|becoming|
|increasingly|difficult|to|find|exhibition|space|with|a|big|footfall.|
|Various|competitions|have|been|held|internally and|externally|with|
|involvement with|both|the|SPF|and|PAGB|and|have|been|well|supported|
|throughout|the|session.|
|Some|members|are|entering|salons|both|nationally|and|internationally|
|with|regular|success,|which|is|to|be|commended|and|helps|raise|the|
|profile|of the|Society|either|through|the|Federation|Internationale|de|L’Art.|
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|---|---|---|---|---|---|---|---|---|---|---|---|
|Financial|review|
|Brief statement|of the|charity’s|policy|
|on|reserves|We|are|fortunate|to|have|investments|that the|Society|holds|which|
|facilitate|the|acquisition|or|letting|of|alternative|meeting|rooms|should|the|
|need|arise.|In|the|meantime,|the|income|accrued|from|the|investments|
|helps|to|offset|the|running|costs|of the|Society.|
|Details|of any|deficit|
|We|have|no|financial|deficit|this|year and|have|accrued|a|surplus.|
|Donated|facilities|and|services|(if|any)|
|None|
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3
APPENDIX 1
Other optional information
Declaration
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The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s)
digital or typed < ; ‘
OSCR willsignatures accept WAoFt ; <qomeeAY
Se
Full name(s)
Kenneth McAra Stewart Dodd
Position (e.g. Chair)
President Treasurer
Date
13 April 2026 13 April 2026
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