REGISTERED COMPAf4Y NUIqBER: CS000548 {Scotlgnd)
REGISTERED CHARrrY NU￿1B￿R. SC010856
REPORT OF THE TRUSTEES ALYD
UNAUDITED FIThANCL4L STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
FOR
THROSK COMMLfNITY ETrrrERPRTSES
Haines Watts
Business Advisors and Accountants
Q Court
i Qualirv StrEei
Edinburgh
EH4 5BP

THROSK COMMtrylTY ENTERPRISES
CO.NTENTS OF THE FLYANCIAL STATEMEYTS
for the year ended 31 January 2025
Page
Report of the Trustees
Independent Examlner's Report
Statement of Financial Attiiitles
Balance Sheet
Notes to the Statements
7 to 11
Detailed Statement of Financisj Aetiwtles
12

THROSK CO.TrIMUhlTY E14TERPRISES
REPORT OF THE TRL'STEES
for tbe vear ended 31 JAnuarv 2025
The TrusTees present their annual repon totrether iwth the ynaudited financial siatements of Throsk Conjmunity
Enterprises for the year ended 31 Januars, 2025.
The Trustees confimi th81 the Annual repon and financial statements of ihe ¢OEnpany comply with the curtent
sta￿tOry requErements. the requirements of the company's go￿e￿Ing document and the piovisions of the Statement of
Recomrnended Practice {SORPI "Accounting and Reportill(T by Charities" app12cable to charities preparing their
accounts in accordante wryth the Financial Reponing Standard applicable in the UK and tiepublie of Ireland IFRS
102),
ACHIEVEMEN'TS AF4D PERFORMATriCE
Charitable actiwtits and achTevement8
The aims and objectiires of the charity are..
To provide recreational faciliries, or the organisation of recreational activiiie5. Aith the object of improving the
conditions of life for the persons of M,hom the facilities or aciii'ities are primary intended.
To achieve these aims and obiectives. Throsk Cornmunity Enterprise provides bealih and wellbetng of all user ￿0Up$.
FJNANCIAL REVIEVI
FinanciAI positlon
L)uring the year the charity recorded income of £6.705 12024.- £7.8151, incurred costs of £8.516 1?024- £1 L,499) and
reported a deficit of £1.811 {2024= £3,684 surplus). At The year end the charity had unrestricred fimds of £12.151
(20?4= £12.962).
Re$erves poli¢y
The Tn￿ree5, policy is to retAitt at least two montbs ruDning costs in order to meet our comnjitsnents. At the moment
the njnning costs are around £300 per month. We are strifving ro keep the hall ientsls et¢ co]niDg io and build up our
reserv¢s accordingly.
Going concern
After making appropriate enqtsiri4 the Trustee5 have a reasonable expecration thai the charityhas adequate resourc
to corytinue its operatioDal existeDCe for the foresEeable fvtuie. For this reason, they contInue to adopE the 80ing
concern basis in preparing ihe financial statemenis. Further details regarditig the adoption of the going concem basis
be found in the accountiug policies.
TRL'STEES. RESPOI)SIBfLITY
The Trnsiees are responsible for maintaitt proper accounting records ithich disc105e with reasonable accuracy at
any time the financial position of the charjty and enables them to ensure that ili¢ financial statements Comply ￿ryth the
Charities and Trustee Investment (Scotland) Act ?OOi and the Charitie5 Accounts (ScotLalldl Retrulaiions 2006 (as
amended). The trustees are also responskble for 5afeguardillg the a55ets of the charity and hence for taking reasonable
steps for the prevention aud detection of fraud 2nd other irregularities.
The Trusiees are responsible for Ihe maintenanee and integriry of the chariry ancl fillancial statetnents on the ch2ritys
website. Legislarion in the United Kingdom governing the preparation and dissetninatton of financial sta￿￿entS may
diffeT from the legislation in otlker jurisdiciions.
STRUCTURE, COVERNA>4CE AIYD m￿N.￿GEMENT
Governiug doeun￿￿t
The charity 15 a Scottish Charitable Organisation. It wa5 registered as a SCIO on May ?015. The Trustees are the
members of the ¢barity.
OryanisatioDal structure
The affairs of the Proje¢t shall b¢ managed by a committtt of no less than 3 people. which shall meet at least once a
month. Onl), ￿11 members of the Project. whether individual or repre5entstive. shall be el?giblc to Sland for election to
the Managemeni Committee.
Page I

THROSK COMMUNITY ETrrrERPRISES
REPORT OF THE TRLSTEES
for the year ended 31 Jattuary 2025
STRLCTURE, GoVER￿ANcE AIL'D IlW4AGEMENT
Risk ￿￿Tragement
The trust¢es have a dutv 10 ideniify and reiiew the iisks 10 which the chariry is CKposed atLd to ensure appropriate
contio15 are in place to provide iea$onabLe ass4JrancE against fraud and etror.
REFEREhCE ATr4D ADlItNISTIUTIVE DETAILS
Registered Comp4ns' number
CS000548 (Scotlalldl
Registered Charity number
SC010856
Reei5tered offi¢e
24 Dicksom Strtet
Elgin Ind Estate
Dunfennline
Fife
KY12 7SN
COniDan￿
t2¥}
Independent Examlner
Haints Watts
Business Advisors aud AccouotarLt$
Q Coun
3 Quality Srreet
Edinburgh
EH4 5BP
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating
to smal5 companies.
Approved bv order of the b0￿d of trustees on ............. ...
. and signed on its bchalf by.
Page ?

INDEPE￿I)EliT EK4MINER'S REPORT TO THE TRUSTEES OF
THROSK COMryfUNITY E)TERPRISES
I report on the a¢counts ftsr the sear ended 31 January 2025 set ollt on pages four io ¢leven.
Respective rt5ponsibilitie$ of trust¢e5 and exarnlRer
The charitys t￿￿ree$ are responsibl£ for The orep8tation of L4e accounts in accordance H'ith the ter￿ of the Charities
Ènd TrusTec Jnv¢stment IS¢otlandi Aer 2005 attd the Chariiies Aecounls (Seoilandl Reiolations ?006 (as amended).
The ehari4's trustees eonsider thai ihe audii requiremLnt of Regulaiion 1011 Ila) io (cl of rhe Account5 Regulaiions
does not appl). It is my resp4)nsibiliTr io ￿3￿l￿e the tskccounrs as required under Section 441 I Ilcl of the Act and to
sthte whether panicular matta% hai"e come ro m} atttntion.
Basi5 of the Independent exgminer's report
-my examination was eaTrred out in accordance liqth Re(TulatkOn I l of th¢ Charlties Aecouuts (Scotlandl RE8ulations
2006. -4n examination iucllldes a reiiem. ot- the ac¢ounLing records kepi bv the ¢hariry 2nd a comoarison OE the
accounts presenied ilryth those records. Ic also includeh Consideration of any wiu5ual iiems or disclosures Én tbe
accouttis, and seeking explanations from you as rru5t¢es coneerning any such Tllatt¢rs. The prottdurts undertaken do
noi pro&ide all the evidence thai would bc required in an audii, and consequEntly T do not express audit opinion on
the sryew given bv the ac¢ouE]ts.
IDdependent ex*miDer's statement
connection witb mv examination. no matter has come to Tny atttniion .'
11) which gives me reasonable cause to belietE that. in any mat¢rial respect. the requir¢rneDts
to keep a¢¢ountlDg records in ac￿rdanCe with Section 44(1 Ila) of the 2005 Aei and Retrulation 4 (pf the 2006
Accounis Re8Ylalions- aDd
io prepare accounts wbich accord the a¢cA)UJliing records and w comply with Regulation 8 of the 2006
Account5 Regulations
have noi beeT] or
12) to which, in OPilllOIi. at¥ention should be 51rawn in order 10 enable a proper understanding of the aeeounts to
be reached.
Haine5 Wails
Business AdNrysors and Accountanis
Q Court
3 Qualiry STr¢et
Edinburgh
EH4 5BP
Date..
2911012025
Page 3

THROSK COMMLThITY ENTERPRISES
STATEML ENT OF FJJ.4YCIAL ACTlVtTtES
for the year ended 31 Janu#rTr' 2025
2025
Total
fjjnds
20?4
Total
nds
Unrestricted
fund
Restricted
nds
l*ote$
TNCONIE AND ENDOWMENTS FROTrI
Donations and legacies
6,705
6.705
7.815
EXPENDITURE O
Charitable aCti￿tieS
Charitable activites
8,516
8,516
11,499
r4ET Tf4COMElffXPENDrrDIiEI
(1.8111
(3.684)
RECO.NCILIATION OF FUNDS
Total 5Jnds brought forward
13.962
13,962
17.646
TOTAL FUNDS CARRtED FORWARD
12,151
13.962
The notes forni part of ihese finaucial staiemenis
Page 4

THROSK COm￿IUM￿ ETriTERPRISES
BALANCE SHEET
31 Januar). 2025
2024
Total
fiulds
Unrestricted
fjjnd
Resiricted
fjjnds
Total
fi￿d5
Noies
FIXED ASSETS
Tangible assets
127
CURRENT ASSETS
Debtors
Cash ai bank
23
15.826
23
15.510
L5,826
15.849
15.849
CREDITORS
Arnounts falling due within one year
13,6981
{3.6981
(1.698)
L ET CURREINT ASSETS
12,151
12.151
TOTAL ASSETS LESS CURRENT
LIABILITIES
13,962
NET ASSETS
12.151
13.962
io
Unrestricted fimds
12.151
13.962
TOTAL FtrDIDS
13.962
The Charitable company is entitled to exemption from audit under Sectioa 477 of the Compallies Act 2006 for the year
ended 31 January 2025.
The members have not required the compans. io obtain all audiE of its financial sratements for tbe vear ¢nded
31 Januarv 2025 accordance ￿th Se¢tion 476 of the Companies Aci ?006.
The tsustees acknowledge their re5POll5ibilities for
(a)
ensuring that the charitable company keeps a¢¢ounting records that cornply wih Sections 386 and 387 of the
Companie5 Act 2006 and
preparing financial statements w'hich give a true and fair view of the slate of affairs of tbe charitable cotnpany
as ai the end of each finan¢ial ytar and of its surplus or deficit for each firLancial year in accordance with the
requiremeni$ of Sections 394 and 395 and y,hich othepKise comply Trith the requiretnents of the Con)p2nie5
Aci 2006 relating to ff nancial statemerLts, $0 far as applicable ro the charirable eompany.
{b)
The notes form pan of Ihese financial sEa￿ments
Page 5
eoniinued...

THROSK cO.￿rMLY[[Y ENTERPRISES
BALATroCE SHEET- cont5nued
31 January 2025
Th¢5¢ financial siatemenis have beeu prepared in accordance with the proi'isioJs appl?cable to dJaritable companies
subject to the small compaoies regime.
Tht financial srAtemenis IvcrL approved by the Board of Trusiees and authorised for issue
..Z9.1.101..Lt!L
2nd ￿Tre signed on its behalf b}-.
oll
The noies forni part of these firLan¢ial statements
Page 6

THROSK CO1MM￿]ry ENTERPRISES
-YOTES TO THE FIYJ ￿CIAL STATEMENTS
for the year ended 31 JgnuArv 2025
AcCOuNT￿G POLICIES
BASIS OF PREPARLYG THE FINLNCL4L STATE.MENTS
The financial statemenis. have been prepared in accordanee with thi Charities SORP IFRS 1021 'Accounting
and Reporting by Charities-. Statement of Recommended Pracrite applicable io Charities preparEng their
ac¢ounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effeuive l Januar). 20191., Financial Repon2ng Standard 102 'The Financial Reponing Standard
applicable ill the UK and Republic ot Ireland, and the Companies A￿ ?006. The financial statements have
been prepared under the historical ¢ost convention.
The ¢harivJ' meets tbe definition of a public benefit entiN under FRS 102. Asseis and liabilities are initially
recognised ar historical eost or transa¢tioll value unless otbenvi5e sraied in the relev2rJt accounting policy
notes.
The financial statemenis are prepared in sierling, which is the fijnctional C￿￿enCY of the company. Monetary
amounts in these financial siatements are rounded io the nearesi £.
The sionificant 2CCOWltin8 poli¢ies applied in the preparxEiOn of tliese financial starernents are set out below.
These policies have been consistently applied to all years presented unless otherwise stated
rNCOME
All incorne 1$ recoguised in the Statement of Financial A¢tivitits once the charity has entitlement to the fiJnds,
it is probable that the income wll be [￿e1Ved and the a￿OUllt can be measured reliably. Income illclud¢s
revenue earned frorn hall hire and ￿an[S received.
EXPENDITURE
Liabiliucs are ￿￿gnIsed as expenditure as soon as tbere is a legal or constructive obligatlOD committing the
Charitv to that expenditute. it is probable thal & transfer of econotnic benefits will be reqwred in seitlement and
th¢ amount of the obli(ration can be mtasured reliably. Expenditure is ac¢ounted for on an accruals basis and
has beerj classified under headings that aggregate all cosr relaied to Ihe catrgory. Where COSL8 cattnoi be
directl), atrributed to particular headings they have been allocated to actimiies on a basEs consistent ￿1th tbe use
of resour¢¢5.
TANGIBLE FIXED ASSETS
Depreciation is provided at ihe folloiving arLThval rares in order to wile off each 2sset over its estittLated use￿1
life.
Equipment- Straiqht line over J }ears
TAXATION
The ¢harity is exempt from corporation lax on its charirable actii'iiies.
VAT POLICY
The chariry is noi registered for value added tax and a¢eordingly expenditure includes vat where appropriate.
FUND ACCOUN'TThG
Unrestricted fvnds can be used in accordance with the charitable objectives at th¢ di$¢retion ofthc trjstees.
Restricted funds can only be used for particular restricted purposes within the otyects of the charity.
R¢strictions atise when specified by the donor Or when fvnds are raised for particular restricted purposes.
CASH AT BANK AND IP*, HAND
C2sh ar baTkk and in hand includes tash and shori terni highly liquid investments with a short Ma￿rity of thr¢¢
months or less from the date of acquisition or opening of the deposir or similar account.
Page 7
continued...

THROSK CoM￿￿￿￿Try ENTERPRISES
Tr*'OTES TO THE FINANCIAL STATEMENTS- coutinued
for the year ended 31 January 2025
ACCOUJJT. INC POLICIES- continued
CREDITORS PROVISIONS
Cr¢diror5 and provisions are recoonistd wbere the chariry has a present obligation resulting from a past event
that will probably result In the transfei of fvnd5 10 a Ehird party and the amount due to settle the obligation can
measured or estimared reliably. Creditors aJ2d pro)'ision5 ale normally recognised at their settlement
amount.
FINL ANCL4L INSTRUMI ENTS
The charitv only bas basic financial assers and liabilities. Basie financial instrurnellts are initially reco8ni5ed
at rransaction value and subsequentiy measured at theÈr seitlement i'alue.
CHARITABLE ACTtVlTIES COSTS
Direct
Costs (see
note 31
Support
cosrs (see
note 41
Totals
Charitable actI￿te$
7,405
8,516
DIRECT COSTS OF CHARITABLE AcfiviTIES
2025
2024
Insuran
Rates
Ligbt attd heat
Telephone and intern
Cleaning
Repairs and rene￿1$
S￿ff travel expenses
?05
18
3.800
?03
490
2.621
68
836
3.825
187
404
3.901
149
7.405
9,302
SUPPORT COSTS
Equipment
depreciation
AccouT2tancv
fees
Totals
Chariiable activities
127
NET ￿'co1￿1EjIEXpENDITURE}
Net incomel(expendiwrel 1$ stated after chargingllcreditingl..
202)
2024
Depreciation- 0￿￿ed assets
127
Page 8
continued...

THROSK COMMUN￿ Ef4TERPRISES
NOTES TO THE FTh'ANCIAL STATEMENfs- ¢ontinued
for the vear ended 31 Januarl 2025
TRUSTEES, REIMUNERATION Lty'D BENEFITS
There were no trustees, remuneration or other benefits for the yvdr ¢nded i l January 202) nor for the year
ended 3 1 January 2024.
TRUSTEES, EXPEL¥¥SES
There werE no irustees. expenses paid for the year ended 31 January ?025 nor for the year ended
31 January ?024.
TANGIBLE FIXED ASSETS
Plant and
machinery
COST
At l February 20?4 and 31 January ?025
3.820
DEPRECIATIO
At l FebNary2094
Charge for year
3,693
127
At 31 January 20?5
3,820
NET BOOK I'ALLTE
At 31 January 20?5
At 3 1 January 20?4
127
DEB TORS." AML OUNTS FALLJNG DLT. SVITHIN ONE YEAR
20?5
2024
Prepa}T&erLts
23
CREDITORS: .4MouYfs FALLING DUE MqTHIN OhT YEAR
2025
20?4
Other creditors
Ourstanding a¢¢¢)unts
2.836
862
836
86?
3,698
1.698
P&ge 9
continued...

THROSK cOM￿[UNITy EJJTERPRtSES
NOTES TO THE FIIYLNCL4L STATEMENTS- continued
for the year ended 31 J*nu2ry 2025
MOVEMENT FUNDS
Net
movcment
in fimds
At
Ai l ?.24
Unre5tr1Cted fund$
General fimd
12,151
TOTAL FUT44DS
13,962
12,151
Net MO￿¢ment in fi￿ds. included in (he above are as follows..
IncoEninq
resources
Resources
expended
fovement
in ￿ndS
Unre5tri¢ted fund5
General fimd
6.705
(8,5161
(1.811)
TOTAL FUNDS
6.705
18.5161
Compgr4tives for moi'ement funds
Nei
At
31.1.24
Ai 1.2.23
in fi￿dS
Unrestrictsd funds
General fvnd
17,646
(3.684)
13.962
TOTAL FUTr4TS
17.646
13.6841
13,962
Cornparative net moveTnenr in fund& i#¢luded in rhe above are as follows:
Inco￿1￿8
resources
Rtsourct5
expended
Movement
EL funds
Unrestricted funds
General fi2nd
7.815
111,4991
13.684)
TOTAL F￿ThDS
7.815
111.499)
{3,684}
Pa8e 10
continued...

THROSK COIILI. IUNITY ENTERPRISES
NOTES TO THE FtNLN'CIAL STATEMET¥TS- eontinued
for tht ve2r ended 31 January 202)
io.
MOVEMENT IN FUNDS- continued
A ¢urrellt year 12 mollths arÈd prior year 12 months combined position is as follo￿ry=
movement
in fi￿dS
Ai
31.1.25
At 1.2.2)
Unrestricted funds
General fjllnd
17.646
15.4951
12.151
TOTAL FUNDS
17,646
15,4951
A current year l• monrhs and prior year l? monihs combined net movement in fimdg, included in the above
are as follows=
Ineomin8
r¢sour¢es
Resourtes
expended
MovemeTLt
in finds
Unrestricted funds
General fund
14.520
120,0151
(5.495)
TOTAL FUANDS
14.520
{20:OL51
{5.495)
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 January 2025.
Pagell

THROSK COMIIUYTfY E￿,TERPIuSEs
DETAILED sTATEmE￿T OF FINANCIAL ACTIVITIES
for the year ended 31 JauuarTr 2025
20?5
2024
INCOME AND ENDOW.METr4TS
Donations and legacles
Hall hire in¢ome
Grants
6,705
6,775
1.040
6,705
7,815
Total incoming resources
6,705
7,815
EXPENDrruRE
Charltable actiwities
Insurane¢
Raies
Light and heat
Telephone and inrernet
CleaTr7ng
Repairs and renewals
Staff travel expenses
205
18
3,800
?03
490
836
3,825
187
404
3,901
149
68
7.405
9.302
Support costs
Other
Depreciaiion of tangible fixed assets
127
1,273
GoverDance costs
Aecouutancy fees
984
924
Total resources expended
8.516
11.499
Ntr erpendimre
{3,684)
This p4oe does not form patt of the starutor). financial stat¢]nenis
Page 12