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2025-03-31-accounts

APPENDIX 1

Trustees’ Annual Report for the period Period start date Period end date Day Montt Year Day Month Year From__01 March 2024 To 31 March 2025

Office of the Scottish Charity Regulator

Reference and administration details

Charity name Rait Community Association Other names charity is known by Registered charity number $C8453 aee

Names of the charity trustees on date of approval of Trustees’ Annual Report Trustee name Office (if any) Dates acted if (orName body)of personentitled to not for whole year ; : appoint trustee (if any)

1 2 3 4 5 6 7 8 9 10 11 12 13

14 15 16 17 18 19 20

1

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
Datesacted ifnotforwhole year
Structure, governance and management
Type ofgoverning document Constitution
Trusteerecruitmentandappointment ByproposalatAnnualGeneralMeeting
Objectives and activities
Charitable purposes
Maintain the village hall in good repair as the centre of our small
community, available for hire for private parties and regular group
meetings.
Summary ofthe main activities
in relation to these objects Weekly art classes
Weekly yoga classes
Weekly piping lessons
Venue for committee meetings eg Carse ofGowrie Conservation Group,
and Bonnie Rait (gardening) Group
RegularWineClubevents

2

APPENDIX 1

Achievements and performance

Summary of the main achievements of the charity during the financial period —_ Following successful lottery grant funding, the hall has benefitted from a new heating system as well as the creation of a disabled toilet. New stage lighting was also installed. Painting of external woodwork is currently scheduled, all lottery funded. Our biennial Glen of Rait Highland Games were held in August 2024 with record turnout and takings on a beautiful summer day. In addition to our regular classes and meetings, in April 2024 we held an evening of traditional Scottish music and stories and our usual children’s party was held in December.

Financial review

Brief statement of the charity’s policy |§ The charity’s policy is to maintain a general unrestricted fund of an amount on reserves approximately equal to one years normalised operating costs. The balance of £7,526 at 31 March 2025 is considered adequate.

Details of any deficit

Donated facilities and services (if any)

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3
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APPENDIX 1

Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity's trustees

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Signature(s
F
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Position (e.g. Chair)

Chair

Treasurer

Date ay if OSESx ol - [10/27 . =

4

.

i SC8453

APPENDIX 2

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Rait Community Association SC8453
Receipts and payments accounts
a
. rorthe period | I loLd
Section A Statement of receipts and payments
Unrestricted Restricted sam meme sininaneetin Total funds Total funds last
funds funds endowment endowment current period period
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A‘ Receipts
Donations =] a |eee
legacies, | a |he
ReceiptsGrossIncometradingfromfrom fundraisinginvestments receipts otheractivitiesthan|| 9,40518,790 | [gos] a18,790/| |] [2.159] | |
land and buildings
RentsGross fromreceipts tandfrom & buildingsother charitable| 2.232 | asz |] {| [1.665] |
activities
omer A1 Sub total 30,475 ae30,4751) 2,172
A2 Receipts from asset &
investment sales
[Proceeds from sale of fixed assets |
[Proceeds from sale of investments | |
A2 Sub total} |
A3 Payments
investment management oss Fr
Payments relating directly to charitable
activities 9,338
[Sovemanceres end aonetons | aa a0|
[Rosi ind pendentcar e s exaranaon| |es | a
[Preparation of annua aczunis| J | ae
ee |
a |e
Pamng ronovanon | a |
A3 Sub total| 29,406] Ta
a2
A4 Payments relating to asset and
Purchasesinvestmentoftedassetsmovements |
Purchase oFinwesimenis |
Aa Sub total[ |
Surplus / (deficit) for year |
1,069 6,170
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APPENDIX 2 F . . .
Rait Community Association S$C8453
Section B Statement of balances
\demanae Restricted funds Expendableendowment endowmPerman ent Toe — Total last period
funds funds cam
B1 i a a A CNR to nearest £ to nearest£ _to nearest £ 1o nearest £ __t0 GearestE _to nearest £
Cash funds Cash and bank balances at start of year ] [ 6.457 ” 6.457 12 a |
Surplus / (deficit) shown on receipts and 1.069
payments—account ——- = - | ———
—: — — ———— | 1.069. —(6,170)—-: —+4}|
eeater eee tenes
Cash and bank balances at end of year 7,526 7,526 6,457
Agree balances with receipts and payments
account(s})
Fund to which asset belongs Market valuation Last year
B2 —————— SS ee tongeresté —§tonearest£
Investments Ln ,
oo
a aceite re eee
Lo I
Total
Fund to which asset belongs Cost (if available, CurTentivalue (it Last year
availpble)
a a _ lo nearest£ to ned@rest£ to neerest [£]
B3 Other assets vil | |
—————Sl —aeeneneres | (Samea:|| || ne| e a t e !aeSoeee|aee
|a|
— $$ $$ - SS | —|1 |}—__4+—1| |
————
_—— $$ -—— | —
Sa es | | L
| |
Total
Fund to which liability relates Amount due Last year
—_ — oe ne to nearest £ to nearest£
1 = —— — — ee ee ee
B4 Liabilities —te! a Total jj| |

Fund to which hability relates Amour Hue Last year
(estimate)
B5 Contingent liabilities anil rr toneareyf — —-_to nearest £
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name approval
— j JL
Po |
°
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Statement of balances

1

De@ember 2007

APPENDIX 2 . . oo. Rait Community Association

SC8453

Section C Notes to the Accounts C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) The charity has one unrestricted fund which records all receipts and payments related to the running of the community hall. Individual / Number of grants £ institution made / — Total C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) £ C3b Trustee remuneration - details C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) Number of £ trustees C4b Trustee expenses - details Transaction Balance amount (£) outstanding at period end (£ piaieeaiieneeesC5 Transactions with trustees CsCl caeae a -_ Po

/ Notes

1

December 2007

APPENDIX 2

SC8453

Rait Community Association

Additional analysis (1)

Analysis of receipts and payments

1 Donations
“——
a
Restrictedfunds Expendable
endowment
funds
Permanent
endowm t
funds
TotaaT
ee
Total lastperiod
to nearest £ to nearest & to nearest £ to nearest £ to nearest £ to nearest £
——
2 Grants
Unrestricted
ness
Restrictedfunds Total current
pear
Totallast period
to nearest £ to nearest £ to nearest £ to nearest £
3 Gross receipts from other charitable activities
Here—
un
Restrictedfunds Expendable
endowment
funds
Permanent
endowm t
funds
Total—
pe
Total lastperiod
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Total ==== =
4 Payments relating directly to charitable activities
.
—_—
nes
Restrictedfunds Expendable
endowment
funds
Permanent
endowment
funds
Totala
pe
Tots!lastperiod
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ f nearest £
Heat and light 2,127
[J

7766}
ae)
2,127
er
[t68)
[84a]
[7]

519)
[

Additional notes (1)

Décember 2007

APPENDIX 2

SC8453

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Additional analysis (2)
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5 Breakdown of unrestricted funds

Total
unrestricted
funds
Total
unrestricted
funds lastperiod
Receipts
[
}
eet
aa
Rents fromland& buildings
Gross receipts from othercharitable activities
je
ft
Sub total P
cross ref error

Receipts
from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
i
a
Sub total
cross ref error
Pa
nts
Gross tradingpayments
Payments relating directly to charitable activities
_——]

sti*d
[
;
[—
Audit/independent examination [i
[re
ee
ee

ee
Sub total
beeen
ees
__a)
a
cross ref error
Payments relating to asset and investment

movements
Sub total
cross ref error
cross
error
oe
and purpose of funds

Additional notes (2)

Gecember 2007

APPENDIX 2

Rait Community Association SC8453
Additional analysis (3)
6 Breakdown of restricted funds
Total restricted Total restricted
funds funds last
period
Receipts

Receiptsfromfundraising activities
Gross trading receipts
Incomefrominvestmentsotherthanlandand
buildings
Rentsfromland&buildings
Gross receipts from other charitable activities
;
__
;
Sub total
Receipts from asset & investment sales
Sub total
Payments
Expenses for fundraising activities
Gross trading payments
Payments relatingdirectly tocharitable activities
[tied
[te

YY
-_PT
Preparation ofannual accounts [_—
[te
as
Sub total
>a
Payments relating to asset and investment
movements
Sub total

Transfersto(rom)funds
cI OI Oo Oo a
oo
and purpose of funds

Additional notes (3)

December 2007

f ° »

APPENDIX 3

Independent examiner’s report onthe accounts Report to the Charity name trustees/members of Rait Community Association

Registered charity SC008453 | number | On the accounts of the Period start date Period end date charity for the period Day Month Year Day Month | Year 1 April 2024 to 31 March 2025 Set out on pages —* (remembernunbers of tdaiiditionalinclude thesheats)page fi age The charity's trustees are responsible for the preparation of the accounts in accordance FESPONSiDr ities 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 chanfty 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 conceming 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 In 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: Date: 13 July 20255 Name: Relevant professional qualification(s) or body formerly ACA, Member of the Institute of Chartered Adcountants (if any): in England and Wales -a “Please delete the words in the brackets if they do notapply. If the wordsdo apply, set out those matters which have cometo your attention on the following page.

a

APPENDIX 3

Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose