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2024-12-31-accounts

APPENDIX 1 oscr,- Period start date M(xth Period end date Month Year 12 2024

24 To 31 Office of the Scottish Charity Regulator Reference and administration details Charrty name Other names charity is known Culter and Distiict Communty ASS￿ation (CDCA) Cutter Village Hall Registered charity number Charity's principal address SC005948 Culter Village Hall 178 North Deeside Rd Petereulter Postcode AB14 OUD Narnes of the charity trustee5 on date of approval of Trustees. Annual Report Trustee narne Office (rf any) Dates acted if not for whole year lor body) entitled to appowit trustee (if any) Chair Treasurer Secretary Vice Chair 1811112&31112125 AGM 1811112&31112125 AGM 10 1811112>31112125 AGM 11 18111125-31112125 AGM 12 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administration details Names of all other charty trustees during the period, if any, Ifor example, those who resigned part way through the financial period) Structure, governance and management Type of governing document CWslitu￿n approved at AGM Trustee recruitment and appointment By vote at AGM or c(wpted by unanimous support of existing Trustees. All user groups of the building are entTUed to appoint a trustee. Objectives and activities Charitable purposes lal To promote the we114)eing of the residents in the Culter District and to provide facilities in the interest of soaal welfare for recreation and leisure time ocujpation. Ib) To estsblish, maintain and manage a Communty Centre for activf(ies promoted by the Association and its constituent members. Icl To make provision for the carying out of the above objects or any of them and for the general adminiStratic￿ of the Association and to carry out the said objects conjuncvy or any one or more of them independendy as may be desired. Summary of the main aclivities in relation lo these objects Daytime sUp￿Sed Care provhding recreation, leaming and e4)-ordination skills for pre-school children. Clubs including youth. senh)rs. brhlge. mah long, lego. Facilthes dance. drama. film. fikness and we114)eing. Communty events e.g. Flower Show. Panto, Bums Suppers. Communty Resilience and emergency reception centre.

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period Cont"nued maintenance repair of the building and grounds. GOCKI performance in managing costs while maintaining the facilits'es in a condtb.on which is attractive to users. Financialty stable. Surplus from previous years was used to cary out long tenn repair5. resultsng in a deficit for the year. Financial review Brief Statement of the charity's policy Bank balance5 at end 2024 totalled £70k, including £9k held as on reserves Restricted Funds. This is considered to be a healthy level of reserves which allows the CDCA to be somewhat resilient to small annual defictts and to unforeseen finanoal issues. Details of any deficit A deficit of £19k was generated n 2024, due to planned long teryn Donated facililies and servlces lif any}

APPENDIX 1 Other optional information Declaration The trustees declare that they have approved the trustees. re￿t above. Signed on behalf of the charity's trustees Signaturelsl Full name{sl Position le.g. Chair) Treasurer Date 1510512025

APPENDIX 3

Independent examiner’s report on the accounts Report to the Culter and District Community Association (CDCA) trustees/members of

V2

Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2
Culter and District Community Association (CDCA)
Registered charity
number
On the accounts of the
charity for the period
Set out on pages
Respective
responsibilities of
trustees and examiner
Basis of independent
examiner’s statement
Independent examiner’s
statement
Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:		 SC005948
Period start date Period end date
Day Month Year Day Month Year

1
 1 2024 to
31		 12 2024
(remember to include the page
numbers of additional sheets)
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 Act and the
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.
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
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, I do
not express an audit opinion on the viewgiven bythe accounts.
In the course of my examination, no matter has come to my attention [other than that
disclosed on the attached page*]
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.
Date: 9/8/2025

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3 Disclosure section Only Complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose

Enter SC No. below SCO005948

Enter charity name below

Culter & District Community Association

Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts
For the period
from		 Period sta rt date Period end date
01
Da		 Mont h t
Year		 Day Mon th Year
Jan o
2024
Year		 31 Dec 2024
Section A Statement of receipts and payments
A1 Receipts Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total funds
current period
to nearest £		 Total funds last
period
to nearest £
1,477
Nil
2,689
Donations 200 40 240 1,477
Legacies - - Nil Nil
Grants - 450 450 2,689
Receipts from fundraisingactivities 3,858 3,858 4,471
Gross tradingreceipts 24,447 24,447 22,739
Income from investments other than land
and buildings		 - - -
Rents from land & buildings 44,518 44,518 46,256
Gross receipts from other charitable
activities		 - - 381
**A1 Sub total ** 73,023 490 - - 73,513 78,014
A2 Receipts from asset & investment
sales
Proceeds from sale of fixed assets Nil Nil Nil Nil
Proceeds from sale of investments Nil Nil Nil Nil
A2 Sub total
**Total receipts **		 - - - - - -
73,023 490 - - 73,513 78,014
A3 Payments
Expenses for fundraising activities 9,036 9,036 9,273
Gross trading payments 20,241 20,241 20,149
Investment management costs 62,898 160 63,058 43,257
Payments relating directly to charitable
activities		 - -
Grants and donations - -
Governance costs: - -
Audit / independent examination - -
Preparation of annual accounts - -
Legal costs - -
Other - grants & donations admin - -
-
**A3 Sub total ** 92,175 160 - - 92,335 72,678
A4 Payments relating to asset and
investment movements
Purchases of fixed assets -
Purchase of investments -
**A4 Sub total ** - - - - - -
Total payments
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
Note total payroll cost incl NI and pension
Assumed split:
Expenses for fundraising activities
Gross trading payments
Investment management costs
92,175 160 - - 92,335 72,678
19,152)
(		 330 - - 18,821)
(		 5,335
- - -
19,152)
(		 330 - - 18,821)
(		 5,335
38170
20%
50%
30%

SCO005948

Culter & District Community Association

Section B Statement of balances

Categories

B1 Cash funds

f balances
Details Unrestricted
funds
to nearest £
80,728
19,152)
(
-
61,576
-		 Restricted funds
to nearest £
8,555
330
-		 Expendable
endowment funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Cash and bank balances at start ofyear 89,283 83,948
Surplus /(deficit)shown on receipts and 18,821)
(		 5,335
- -
Cash and bank balances at end of year
(Agree balances with receipts and payments		 8,886 - - 70,462 89,283

-
-
-
-
-
Signed by one or two trustees on
behalf of all the trustees
B2 Investments
B3 Other assets
B4 Liabilities
B5 Contingent liabilities		 Details Details Fund to which asset belongs asset belongs asset belongs Market valuation
to nearest £		 Last year
to nearest £
Village Hall & Associated Land Permanent Endowm ent 2,500,000 2,500,000
Details Fund to which asset belongs Total
Cost (if available)
to nearest £		 2,500,000 2,500,000
Current value (if
available)
to nearest £		 Last year
to nearest £
Mobile Tools and Equipment Gen eral 2,650 2,650
Fixed Equipment Gen eral 27,000 27,000
Stock Gen eral **1,250 ** ~~?~~
1,250
Details
Outstanding Energy Charges
Outstanding Performing Rights Fees
200 club monthly prize draw
Details		 Total

Fund to which liability relates		 -
30,900		 30,900
Amount due
to nearest £		 Last year
to nearest £
General 500

500
General 1,000 ~~?~~


1,000
General 500 ~~?~~
500
Total
Fund to which liability relates
2,000 2,000
Amount due
(estimate)
to nearest £		 Last year
to nearest £
Fabric & Heating Remediation General 5,000 5,000
Communications remedial General 150 150
Roof-space condensation remedial General 7,500 7,500
Signature Total
Print Name		 12,650 12,650
Date of
approval
5/4/2025

Culter & District Community Associatio

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Type of activity or project supported

C2 Grants

C3a Trustee remuneration

If no remuneration was paid during the period to any charity t trustee cross this box (otherwise complete section 3b)

Authority under which pa

C3b Trustee remuneration -

details

C4a Trustee expenses

If no expenses were paid to any charity trustee during the pe complete section 4b)

C4b Trustee expenses - details

Nature of relationship Nature of tr

C5 Transactions with trustees and connected persons

C6 Other information

Value of fixed assets property is principally the prime cen existing buildings and services estimated as £2.5 million.

SCO005948

on

Individual / Number of grants £ institution made Total - trustee or person connected to a x £ aid riod then cross this box (otherwise x

Number of trustees

£

Transaction Balance amount (£) outstanding at ansaction period end (£)

ntral location building plot at current valuation with

.

Culter & District Community Association

SCO005948

Additional analysis (1)

Analysis of receipts and payments

1 Donations

Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment funds
to nearest £		 Permanent
endowment funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
D Booth -
-
200
-
-
-		 - -
-
40
200
-
-
-
-
-
-
-
-
-
-		 50
Co-op - 150
For Twosgroup 40 -
Kemp - -
Culter Community Council 1,157
others 20
Masons 100
Total
2 Grants		 200 40 - - 240 1,477
-
Unrestricted
funds
to nearest £		 -
Restricted funds
to nearest £		 - - -
Total current
period
to nearest £		 -
Total last period
to nearest £
-
-
-		 - -
-
-
150
300		 -
A Wakefield Mem Fund - 550
other - 68
Co-op 150 1,571
Culter Gala 300 500
Total
3 Gross receipts from other charitable activities		 - 450 450 2,689
-
Unrestricted
funds
to nearest £		 -
Restricted funds
to nearest £		 Expendable
endowment funds
to nearest £		 Permanent
endowment funds
to nearest £		 -
Total current
period
to nearest £		 -
Total last period
to nearest £
Miscellaneous - -
-
-
-
-
-
-
-		 381
Total - - - - - 381
- - - - - -

4 Payments relating directly to charitable activities

4 Payments relating directly to charitable activities
Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment funds
to nearest £		 Permanent
endowment funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
-
-
-
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -

SCO005948

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts Unrestricted fund
1 - enter name of
fund below
CDCA General
Fund		 Unrestricted fund
2 - enter name of
fund below		 Unrestricted fund
3 - enter name of
fund below		 Unrestricted fund
4 - enter name of
fund below		 Total unrestricted
funds		 Total unrestricted
funds last period
Donations 200 200 1,277
Legacies - - -
Grants - - 68
Receipts from fundraisingactivities 3,858 3,858 4,471
Gross tradingreceipts 24,447 24,447 22,739
Income from investments other than land and buildings - - -
Rents from land & buildings 44,518 44,518 46,256
Gross receipts from other charitable activities - - 381
Sub total
Receipts from asset & investment sales		 73,023 73,023 75,192
Proceeds from sale of fixed assets
Proceeds from sale of investments
Sub total
Total receipts
Payments
73,023 73,023 75,192
Expenses for fundraisingactivities 9,036 9,036 9,273
Gross trading payments 20,241 20,241 20,149
Investment management costs 62,898 62,898 35,703
Payments relatingdirectlyto charitable activities - - -
Grants and donations - - -
Governance costs: - -
Audit / independent examination - -
Preparation of annual accounts - -
Legal costs - -
Other - Grants & Donations Administration - - -
Sub total
Payments relating to asset and investment
movements		 92,175 - 92,175 65,125
Purchases of fixed assets
Purchase of investments
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
92,175 92,175 65,125
19,152)
(		 19,152)
(		 10,067
526 -
18,625)
(		 19,152)
(		 10,067

Nature and purpose of funds

Unrestricted and restricted funds for use of Culter & District Community Association are held in a single General Fund in two Bank Accounts plus cash in hand. These are:

The main purpose of funds so held is the provision of Village Hall Facilities & Services to the Community of Peterculter (known as Culter) and the administration and upkeep of said facilities and services in accordance with the direction of the Hall Trustees Management Committee and Constitution. From time to time Trustees are successful in obtaining restricted grant funding for specific purposes.

Culter & District Community Association

SCO005948

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts Restricted fund 1
- enter name of
fund below
For Twos group		 Restricted fund 2
- enter name of
fund below
Coop 2024		 Restricted fund 3
- enter name of
fund below
Co-op grants
2017/Dec 2023		 Restricted fund 4
- enter name of
fund below
Culter Gala 2024		 Restricted fund
5 - enter name of
fund below
Coop Nov 2023
Total restricted
funds		 Total restricted
funds last period
Donations 40 - - - 40 200
Legacies - -
Grants - 150 - 300 - 450 2,621
Receipts from fundraisingactivities - -
Gross tradingreceipts - -
Income from investments other than land and buildings - -
Rents from land & buildings - -
Gross receipts from other charitable activities - -
Sub total
Receipts from asset & investment sales		 40 150 - 300 - 490 2,821
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - - -
40 150 - 300 - 490 2,821
Expenses for fundraising activities -
Gross trading payments -
Investment management costs - - - - - -
Payments relating directly to charitable activities 40 - - - 120 160 7,553
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 40 - - - 120 160 7,553
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - - -
-
40 - - - 120 160 7,553
- 150 - 300 120)
(		 330 4,732)
(
- 150)
(		 376)
(		 526)
(
- - 376)
(		 300 120)
(		 196)
(		 4,732)
(
Nature andpurpose of funds
Grants are received regularly from the Coop, Culter Gala and others for specified purposes su
transferred to general (unrestricted) funds as it is no longer needed for the original purpose e.g		 ch as purchase or upgrade of equipme
. fridge/freezer not needed and Youth		 nt. £526 of previous Coop grants is
Club not running.		 being