CHAIR REPORT FROM AGM Welcome everyone to the DDAC AGM, thanks for all coming along today, hope you have had a nice cup of tea and chat. Firstly, I would like to thank all our volunteers and committee for the hard work you have all done for us in the last year, without all of you giving up your free time to help we would not be able to keep the charity shop open, and to ur new manager for managing the shop 50 thank you all. We have recruited seven new volunteers this year, which is great for us going forward into next year hoping to InC￿aSe our opening times. The shop continues to bring in lots of donations regularly and sometimes more than we can cope with, bu1 do a great job of keeping all the appropriate donations ready to be brought through to the shop for selling so thank you for this. The main aim of our Charity Shop is to support our local community and I feel this has again been successful over the last year, with the continued Grants we have given out in the last year, which are highlighted in n his summary, these include Banff Guides, Macduff Rangers, Comhill Rangers, Macduff Primary Parent Support Group, Alvah Gym Team, Banff & Macduff in Bloom, River Church Food Bank, Banff Day Services. Banffshire Partnership Ltd Christmas Party, Deveron Community Christmas Party, Crudie School Parent Association, Bracoden Prlmary School, Macduff Prlmary School, King Edward School Parent Council, Cattle skate Academy (skateparkl, Whitehills School Parent Council, Macduff School Choir, Deveronvale U15, Banff Castle Pipe Band, Macduff Walking Group, The Forge Banff. Our continued hard work and sales has allowed our Lunch Club to continue to grow whereby we supported over 755 meals last year and supplied 91 Discharge Bags to all patienys on their discharge from Chalmers Hospital, of which we have ￿ceiVed several thank you notes along with donation also. SO thays a quick look at last year and am delighted to say we are looking healthier but this has all been help with the amount of donation we have received, of which we would not be able to do what we do so thanks to everyone who has donated items and their time to support us in the last year thanks. Finally, just to let you all know about the great award of £3(X)O from Banff Academy and the Wood Foundation the Youth & Philanthropy Initiative this was made possible through the hard work of Who choose our charity for their project, whereby they did a presentation o in our local community, of which they won, and we then were given the amount to us to further support our community. So, a big thank you to theyfor their hard work and two of them have already been into the shop to offer to volunteer with us on Saturday mornings. out us an atwe 18 Alovember 2025 Deveron DistrirtAge Concern Trustees ond Committee In accordance with our Constitution the following are re-elected for 202512026 WORKING FOR THE COMMUNITY ## RESERVES POLICY ## BACKGROUND Deveron District Age Concern (DDAC) is an independent charity operating from a shop in Macduff, most of our income is derived from the shop. All items sold at the shop are donated as unwanted items with surplus sales income returned to the community. Our stock value is minimal, and the shop is manned by volunteers, with exception of one paid manager. If the shop had to urgently close our asset value would be minimal with no stock value and limited fixtures. Our Shop is rented on a repairing lease that provides some risks due to the age of property and the ‘non spend’ attitude of fellow owner of the property. We carry insurance including ‘buisness interruption’ to a value of £15 ,000. This amount is considered to cover manager salary for 3months and other costs if the shop has to urgently close. But no allowance to move DDAC activities to another shop. ,000. This amount is ## RESERVES Taking our present background into consideration the following reserves are adopted: - £3000 to cover running the shop with minimal income for 2 months. This amount is temporarily increased to £5000 until ‘post lockdown’ and national energy stability is obtained at the shop. When DDAC has surplus money in the bank of more than £8000 (or £5000 with future stability) we will decrease the total amount of surplus sales income sensibly by releasing monies to the community. Hon. Treasurer, Deveron District Age Concern. DEVERON DISTRICT AGE CONCERN SUMMARY for Year Ap.,2024 to 2025 INCOME* Marth Gross Income 44,990 £90 EXPENDITURE" Interest Committee l Advisors £1200 Donations 1,790 £46,370 Dischar8e Packs £2045 TOTAL Luneh cliib £5275 Small Grdnts STATEMENT of RESERVES" £14,110 £16,615 £1.5,910 £55,155 Salarie3 & Pension Treasurers Account £3740 Emergency Reserve £3000 Shop Building Fund TOTAL Petty Cash £26 'NOie-Totsls¥e'i￿￿ln0'BI5OW1￿. %%illb• GK4NTS AWARDED We purchased. prepared. and delivered some 91 Discharge Packs for patients leavi[)8 Clialiiiei s Hvspitsl. A150, Dev¥roT) District A8e Concern helped spon50r some 755 meals at the Boyndie Lunch Club. ANFFGiJIOES MACDUFF RANfjER5 AND [￿NHILL R4N6ER OVFF PRMAIYSOI(X)L MACDUFF PRIMARY PPREPtt 5UPPQRTGRQUP ALVAH GYMTEAM Nfj EE)WARD FRIMA¢Y (K)L PARE￿[ CATTLESKATEACAC**(INCLUDING RECEIPTS AND PAYMENTS ACCOUNT)**
**FOR PERIOD TO 31 MARCH 2025**|||| |---|---|---|---| |**RECEIPTS**
_Notes_
Grants
Donations
Receipts from Charitable Activities
Receipts from Gross Trading
Investment Income
Total Incoming Resources
**PAYMENTS**
Payments relating directly to charitable activities
Grants
_1_
Lunch Club
_2_
Discharge Packs
_3_
Gross trading payments
Governance Costs:
Independent Examination
Total Resources Expended
Net Incoming / (Outgoing) resources for Year
Total Funds at 1 April 2024
Total Funds at 31 March 2025|**Restricted Unrestricted**
**Funds**
**Funds**
**£**
**£**
**-**
**-**
**-**
**1,788**
**-**
**-**
**-**
**44,990**
**-**
**90**
**-**
**46,869**
**-**
**14,610**
**-**
**5,275**
**-**
**2,043**
**-**
**32,865**
**-**
**360**
**-**
**55,153**
**-**
**(8,284)**
**-**
**18,052**
**-**
**9,767**|**Total**
**Funds**
**2025**
**£**
**-**
**1,788**
**-**
**44,990**
**90**
**46,869**
**14,610**
**5,275**
**2,043**
**32,865**
**360**
**55,153**
**(8,284)**
**18,052**
**9,767**|Total
Funds
2024
£
300
1,392
-
41,330
85| ||||43,107
4,050
4,760
2,030
29,941
360| ||||41,140
1,967
16,085| ||||18,052| The statement of financial activities includes all gains and losses in the year. The above receipts and payments are split between restricted and unrestricted funds. Page 6 ## **DEVERON DISTRICT AGE CONCERN SCIO SC007671 STATEMENT OF BALANCES AS AT 31 MARCH 2025** |Cash and Bank Balances at 1 April 2024
Surplus/(deficit) for the year
**Cash and Bank Balances at 31 March 2025**
**_Bank Balances as at 31 March 2025:_**
_Treasurers Account_
3,741.03
_Account 2_
3,000.00
_Building Account_
3,000.00
_Petty Cash in Hand_
26.37
**_£9,767.40_**|**Total**
Total
**Restricted**
**Unrestricted**
**Funds**
Funds
**Funds**
**Funds**
**2025**
2024
**£**
**£**
**£**
£
**-**
**18,052**
**18,052**
16,085
**-**
**(8,284)**
**(8,284)**
1,967| |---|---| ||**-**
**9,767**
**9,767**
18,052| ||| The financial statements were approved by the Board of Trustees on........ **18/11/25.** ................................... and were signed on its behalf by: T Page 7 **DEVERON DISTRICT AGE CONCSC007671 NOTES TO THE ACCOUNTS FOR YEAR ENDED 31 MARCH 2025** ## **Nature & Purpose of Funds** Funds are used to promote the aims and objectives of Deveron District Age Concern SCIO. All funds are unrestritced. ## **Trustee Remuneration & Expenses** No remuneration was paid during the period to any charity trustee or person connected to a trustee in this period. Direct reimbursement of purchases on behalf of the organisation were paid to one trustee on submission of receipts. These payments amounted to £3,411.88. ## **Notes** |**Notes**|**Notes**|| |---|---|---| |_Grants were provided to:_||**£**| |**_1_**|1st Banff Guides, 1st Macduff Rangers and 1st Cornhill Rangers|1050| ||Macduff Primary Parent Support Group|500| ||Alvah Gymteam|400| ||Banff & Macduff in Bloom|1000| ||River Church Banff|300| ||Banff Day Services|1000| ||Enable Deveronside (£150 per month for 1 year)|900| ||The Banffshire Partnership Christmas Party|500| ||Deveron Community Christmas Association|750| ||CattleSkate Academy CIC|362| ||King Edward Primary School Parent Council|250| ||Macduff Primary School|500| ||Bracoden Primary School|300| ||Parent Council of Crudie Primary School|800| ||Whitehills School Parent Council|1000| ||Macduff Primary School Choir|400| ||Macduff Walking Group|1000| ||Banff Castle Pipe Band|1000| ||Deveronvale U15s Football Team|1000| ||HomeStart NEA|360| ||The Forge, Banff (per John Main)|100| ||**2** Boyndie Lunch Club|5274.5| ||**3** Chalmers Hospital - Discharge Packs|2043.27| |||20789.8| Page 7 **SC007671** ## **DEVERON DISTRICT AGE CONCERN SCIO NOTES TO THE ACCOUNTS FOR YEAR ENDED 31 MARCH 2025** |**Receipts**|**£**| |---|---| |Donations|1,787.83| |Nathans|1,782.65| |World of Books|63.64| |Insurance Claim|569.00| |Shop Income|42,575.08| |Bank Interest|90.41| ||**46,868.61**| |**Payments**|| |Salaries & pension|16,614.55| |Payroll Costs|186.00| |Rent|4,620.00| |Shop Running Costs|2,832.90| |Utilities|3,382.03| |Card Fees|266.15| |Insurance|586.06| |Maintenance|2,630.20| |Advertising|240.00| |Independent Examination fees|360.00| |Small Grants|14,110.00| |Discharge Packs|2,043.27| |Lunch Club|5,274.50| |Training|95.00| |Membership|410.00| |Committee Expenses|404.55| |Trips|642.84| |Volunteer Expenses|455.00| ||**55,153.05**| ## **Independent E** ## **Report** Report to the Trustees of **Deveron District Age Concern** Registered charity number **SC007671** on the accounts of the charity for the period **1 April 2024 to 31 March 2025** set out on pages 5-8. ## **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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. 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 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 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 accounts. ## **Independent examiner's statement** In the course of my examination, no matter has come to my attention 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 8 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: Date:** 10 December 2025 **Name:** **Designation:** Finance & Admin Manager, Aberdeenshire Voluntary Action **Address:** Aberdeenshire Voluntary Action PO Box 18706, Peterhead AB42 9BA