AGE CONCERN CUPAR (SCIO) SCOThISH CHARITY NO.: SC009599
SCOTTISH CHARITABLE INCORPORATED ORGANISATION
PROVOST WYND, CUPAR, fiFE
TRUSTEES ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
JAMES HAIR& CO
CHARTERED ACCOUNTANTS

AGE CONCERN CUPAR (SCIO)_ SCOTTISH CHARITY NO.: SC009599
TRUSTEES, ANNUAL REPORT AND FINANCIAL STATEMENJ3
Cui'i"cnt ,Mrfina
YL'nitni Conimiltee
Chairnian
Vi¢e-Cliaimian
Treasurer
Appointed
In addition
during the year.
esigned from the manag¢ment committee
Cnntiet Nimp inrf Iddrcf
Recruitrnent and AppDintrnent of Trustees
Charity Trustees are appointed or re-appointed at the annual general meetin& and tliey may also be
appointed at any other meetirits of the Trustees thmughout the year.
Governing Document
The Charity is a Scottish Charitable In¢ory)orated Organisation and its purposes and administration
arrangements are as set out in the constitution.
Charilable Purposes
The purw)se of the organisation, as sel out in the constitulion, is to promoie the welfare of older ￿0p1¢
within the burgh of Cupar and district in any manner which is now or hereafter deemed by law to be
charitable.
Activities, Achievements and Future Events
Ag¢ Conc¢rn Cupar is committed to delivering a high quality scrvicc which m¢¢ts the requirements of
Fife Council's vision for oldcr peopl¢. Our aim is to promotc and enhance th¢ h¢alth and wellb¢ing of
older people who ar¢ lon¢ly, i501at¢d, or housebound across Nonh¢ast Fife. Wc provide morning and
afternoon refreshments, and a healthy two-course lunch which is prepared fresh every day on thc
prem ises. We also pmvide a door-to-di)or transport service for clients who suffer from som¢ kind of
disability or rural isolalion.
This past year has ken the usual ¢hallenge of balancing income with othgoings and also providing the
quality service that our users deserve.
Our numbers of users is consistent with previous yeaTS, though we hav¢ a waiting list of potential users
that are still to be visited, this is due to the manager having to cover duties of driving and cooking due
to holidays and sick leave, hopefully this can be resolved in the near future.

AGE CONCERN CUPAR (SCIO)- SCO￿ls11 CI.IARITYNO.: SC009599
TRUSTEES'ANNUAL REPORT AND FtNANCIAL STATEMENTS
A¢livitie$, Aehievementg And Future Events- continued
Last year it was noted that one of our buses used to pick up and drop of users was past th¢ job and w¢
began to look to obtaining a replacement, which n¢¢dcd to be one with an accessible lift. Due to our
financial constraints the local fund raising drive in the community was started lasl year ￿ld has
continued during the current year. The campaign has had enorn]ous support from businesse
organisations and individuals who see the positive worth of Age Concern Cupar locally.
Our original target of £10,000 has been greatly surpagsed and we are foreveT grdteful to our many
supporters. We have reached a total of £53.338 to fund the new minibus and its ongoing rLmnin8 cosls.
The new minibus was pur¢has¢d in October 2024 and is proving to be a hit with our users.
We will also eiideavour to hold as man), fund raising activtties &s we can to support the work we do,
this includes Coffee Mornings. Guest Speakers, Entertainment cvenings.
A future aspiration was to get grant funding for an Activity C(Y)rdinator, which will take a large burden
off the shoulders of exisling staff and volunteers and more imporlantly enable our users lo engage
m¢aningfully, at their own capability, in activity sessions each day they attend our Centre. This grant
funding h&s been secured and the post holder slarts with us June 2025.
We are always grateful for the local cornmunity support shown to Ag¢ Concern Cupar and will continue
to provid¢ a quality and caring service An Cupar and the surrounding a￿a.
Reserves
The activilies in the year resulted in a surplus of £26,410 (2024- deficit £2.525).
Of the closing reserves of £70.930 (2024 - £44.520). £37.413 is held in restricted reserves. and £29,254
(2024 - £30,782) has been designated as a redundancy fund by the Trust¢es. Unrestricted reserves
which are not designated for a specific purpos¢ amount to £4,262 {2024 - £2,943).
Due to the uncertainty surrounding its sourc¢s of income and the pxissibility of substantial unplanned
expcnditurc on the repair or purchase of assets. the cliarity requires 5ignificanl reserves in ordcr to
continue the delivery of its. activities.
Approved by Ilie Trustees and signed on their behalf by.,
Chairnian

AGE CONCERN CUPAR (SCIO)- SCOTTISH CHARITY NO.: SC009599
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OFAGE CONCERN CUPAR
AR ENDED
report on Ihe accounts of the charity for the year ended 31 March 2025 which are set out on pages S
to8.
Respeclive RespoDsibilities of the Trustees and the Examiner
The Charity's Trustees are responsible for the preparation of the accounts in accordance with the ternis
of Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland)
Regulations 2006. The charity Trustees consider that th¢ audit r¢quirem¢nt of Regulation I ￿ l )(d) of
the Accounts R¢gulations do not apply. Jt is my responsibil ity to cxamin¢ the A¢¢ounts as required
under S¢¢tion 44{1)(c) of thc Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner's Ststement
My examination is carried out in accordance with Regulation I l of the 2006 Accounts Regulations. An
examination includes a review of the a¢counting records kept by the Charity and a comparison of the
Accounts presented with those records. It also includes consideration of any unusual items or
dÉsclosllres in the accounts and seeks explanations from the Trustees concerning such matters. The
procedures undertaken do not provid¢ all the evidence that would be required in an audiL and
consequently, I do not eXp￿sS an audit opinion on th¢ view given bv the Accounts.
Independent Examlner's Ststement
In the Course of rny examination, no rnatter has come to my attention:
l. Which gives me reasonable cause to I￿lieVe that, in any material r¢specL th¢ requirements:
to keep accounting records in accordance with Section 44(IKa) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts ivhich accord with the accounting records and Comply with Regiilation
9 of the 2006 A¢counts Regulalions.
have not been meL or
2. to ivhich, in my opinion. attention should be drawn in order to enable a proper undersLgnding
of the accounts to be reached.
James Hair & Co
59 Bonnygate
CUPAR
Fife
KYI54BY
Date:
fvk£y loL£

AGE CONCERN CUPAR (scio)_ scorrisH CHARITY NO.: SC009599
RECEIPTS AND PAYMENTS ACCOUNT
OR THE
Unrestricted Restricted Total
Funds
Funds
Funds
?025
2025
2025
Total
Funds
2024
Notes
Recei
Granl and donations
Fundraising receipts
Receipts from charitable aclivities
97,639.01
14,500.00 112,139.01
81.903.03
7,576.80 42,542.38
50,119.18
13,955.50
31,648.44
31,648.44 31,740.55
Total receipts
136,864.25
57,042.38 I93,￿6.63 127,599.68
Cost of Charit&ble Activities..
Wages, salaries and National Insurance
Centre Manager
Administration Manager
Catering staff
Minibus drivers
29.036.48
16.512.67
19.852.3.S
?6,627.06
29,036.48
16,512.67
19,852.35
26,627.06
28.733.96
14.240.15
17,095.07
26.534.47
91028.56
92,028.56
86,603.65
Food and provisioTJS
Minibus ¢xp¢nses
Heating and lighting
Insurance
EquiprnenÉ? repaiTS and maintenance
Building. repairs and maintenance
IT expenses
Telephone and inlemet
CleaniTJg maierials
Stationery, postages and advertising
Gifts and gratutties
Christmas and social outlays
Payroll administration charges
Fundraising expenses
Miscellaneous expenses
Governance costs:
Independent examiner's fee
11,841.16
6,516.31
10,093.39
1.979.32
1,478.65
3.793.92
1.178.88
1,591.79
1,601.87
650.91
882.51
54.52
601.97
12225.16
9,562.11
9,416.47
2,142.43
655.65
253.80
6,770.11
10,093.39
1,979.32
1,478.65
3,793.92
1,178.88
1,591.79
1,601.87
650.91
882.51
54.5?
601.97
1,430.64
386.31
750.98
1.243.70
1,991.97
442.68
351.41
353.21
601.97
1,430.64
386.31
991.98
1.440.00
1,440.00
2,040.00
136,120.07
1,684.44 137,804.51 129.795.77
Purchase of fixed assets
951.99 28,740.00 29,691.99
329.IX)
Total payments
137,072.06 30,424.44 167,496.50 130,124.77
(207.81) 26,617.94 26,410.13 (2,525.09)

AGE CONCERN CUPAR (SCIO)- SCOTTISH CHAIUTY NO.: SC009599
STATEMF.NT OF BALANCES
Unreslricted Restricted
Funds
Funds
2025
2025
Total
Funds
2025
Totsl
Funds
20?4
Bank of Scotland
Tr¢asureT'S Account No.: 00112154
Bus Fund Account No.: 00111131
Petty Cash
27,048.23
5,389.78
1,286.68
27,048.23 34,686.87
16,184.99
9,156.41
1,286.68
3.201.71
10,795.21
33,724.69
10,795.21
44,519.90 47.044.99
Surplus1(deficit) for the year
(207.81)
26.617.94 26,410.13 (2,525.09)
33.516.88 37,413.15 70.930.03 44.519.
in
alances
Bank of Scoiland
Treasurer's Account No.: 00112134
Bus Fund Account No.: 00111131
Petty Cash
30.448.82
7,958.20 38,407.02
29,454.95 29,454.95
3,068.06
27,048.23
16,184.99
1,286.68
3,068.06
33.SI6.88 37,413.15 70,930.03
44,519.
2025
2024
Heritable Property..
Provost Wynd. Cupar, Fif¢
Minibuses
Fixtures, fitlings and equipment
Gifted by Cupar Baplisl Church 1975
at purchase cost
at purchase cost
85,000.00 85,OLx).￿j
62,180,00 41.440.¢Y)
19,071,83
18,119.84
166.251.83 144,559.84
iabili
Independent Examiner's Fee
Fuel
Food
Gas
Electricity
Income from Fife Council received in advancc
Income from Fife Voluntary Action r¢c¢iv¢d in advan¢e
1,500.00
119.46
282.21
541.58
,130.00
17,807.51
14,500.00
1,200.Th)
80.63
226.95
887.65
1.140.(K)
35,880.76
3,535,23
The noles on pages 7 to 8 forn) an integral part of these accounts.
Approved by the trnstees on
XsIcilLj
and signed on their behalf by..

AGE CONCERN CUPAR (scio) - scorfisH CHARtTY NO.: SC(K)9599
NOTES TO THE ACCOUNTS
ED
Basis of accounting
The.se accounts have been prepared on the Receipts and Payments basis in accordanc¢ with ihe Charities
and Trusiee Invesmient (Scorland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006
(am¢nded).
Nature and purpose of ￿ndS
Unrestricted funds are those that may be used at the discretion of the tnistees in furtheTance of the objects
of the Charity.
Restricted ￿ndth may only be used for specific purposes. Kestrictions arise when specified by the donor
or when funds are Taised for specific purpose8.
Unrestricied Restricied Total
Funds
Funds
Fun(is
2025
2025
2025
Totsl
Funds
2024
Grants and donp.lions
Fife Council Giant
Bus Service OFK"rators Grant
Fife Voluntary Action
Age Concern Scotland
Donation5
87.640.91
2248.85
87,640.91
2.248.85
14.500.00
68,464.12
14,500.00
S￿.(KI
12.939.51
7.749.25
7.749.25
97.639.01
14,500.00 112,139.01 81.903.63
During the year one quarteT income frotn Fif¢ Council Grant was received in advance, amouiiting to
£17,807.51.
Fundrnising r¢¢¢ipts
Bonus ball
Hall donations
Coffee mornings and fillidraising
New bus fundraising
Fixed asset disposal
320.00
5,180.00
1.836.80
320.00
5,180.00
1,836.80
42.542.38 42.542.38
240.00
414.
2.605.
141.29
10.795.21
240.00
7.576.80 42,542.38 50,119.18
13,955.50
K¢c¢ipts from charitable activities
Transport donations
Lunches
Teas
5,656.50
24,919.lJ)
1.072.94
5,656.50
6,572.50
24,919.00 24,000.10
1,072.94
1,167.95
31.648.44
31,648.44 31.740.55

AGE CONCERN CUPAR (SCIO)_ Sco￿]sH CHARITYNO.: SC009599
NOTES TO THF. ACCOUNTS
Unrestricted Rcstricted
Funds
Funds
2025
2025
Total
FuT]ds
20?5
Total
Funds
2024
Mini bus expenses
Repairs and servicing
Diesel
Road tax
Insurance
Sundry
1,133.09
4,311.58
224.55
817.09
30.00
1,133.09
4,311.58
389.55
890.89
45.00
2,675.58
4,747.48
215.00
1,579.55
344.50
165.00
73.80
15.00
6,516.31
253.80
6.770.11
9,562.11
Purchase of fixed assets
PhotOLopier
Computer
PA System
Minibus
329.00
801.99
150.(KI
801.99
150.00
28,740.00 28,740.00
951.99 28,740.00 29,691.99
329.00
Reserves
Opening
Income
Expenditure
Trdll5fer
Closing
Restricted reserves
New minibus fundraising
Minibus runningF costs
Fif¢ Voluntary Grant
10.795.21
42,542,38 (30,170.64) (23,166.95)
(253.80) 23,166.95
22,913.15
14.51KI.00
14,500.00
10.795.21
57,042.38 (30,424.44)
37,413.15
Unrestricted reserves
Designated reserves
2,942.69 136,864.25 (137,072.06)
30,782.00
,527.00
4.261.88
(1,527.00) 29.255.(K)
33.724.69 136,864.25 (137,072.06)
33.516.88
Toial reserves
44,519.90 193,906.63 (167,496.50)
70,9)0.03
Pu￿Ose5 of Restricted Funds
'.iew minibus fundraising- Fundraising income received towards the c05t of a new minioiis
Minibus running costs- Cost associated with running the new minibus
Fife Voluntary Action - Communities Mentsl Health and Wellbeing Fun- Grant income received for the
costs of a neiv member of staff 'Activities Coordinator, and slarted working for the charity after the year
end.
Purposes of Designated Funds
Redundancy fund - Provision of lik¢ly redundancy cosls'should Age Conc¢rn CupaT n¢ed to ¢los¢ dovm
in future
Transactions with Trustccs
No Trustee Y￿e1Ved any Temuneration or Jeimburs¢ment of ￿￿SeS during the year.