## **Registered Charity No. SC012153** 

## **Office Address: Opportuni?es in Re?rement Largs 133 Main Street, Largs, KA30 8JH** 

## **Website: www.oirlargs.org.uk** 

## **Receipts and Payments Account for year ended 31st March 2026** 

||**2025-26**|**2024-25**|
|---|---|---|
|**Receipts**|**£**|**£**|
|**Membership Subscriptions - Note 1**|**12,803**|**11,551**|
|**Gift Aid Reclaim - Note 2**|**0**|**2,783**|
|**Group Contributions - Note 3**|**21,522**|**21,763**|
|**Donations**|**337**|**52**|
|**Interest**|**0**|**0**|
|**Outings - Note 7**|**10,115**|**6,534**|
|**Total Receipts**|**44,777**|**42,683**|
||||
|**Payments**|||
|**Venue Charges - Notes 5, 7**|**28,185**|**24,407**|
|**Group Expenses**|**312**|**19**|
|**Office**|**9,355**|**9,061**|
|**Insurance**|**398**|**473**|
|**Printing and Stationery - Note 8**||**438**|
|**Postage**|**31**|**132**|
|**Donations to Speakers**|**480**|**560**|
|**Miscellaneous**|**0**|**0**|
|**Outings**|**9,665**|**7,482**|
|**Total Payments**|**48,427**|**42,572**|
||||
||||
|**Surplus/Deficit for the currentyear**|**3,651**||



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## **Statement of Balances as at 31st March 2026** 

||**2025-26**|**2024-25**|
|---|---|---|
|**Opening Bank Balances**|**£**|**£**|
|Royal Bank - Treasurers Account|**5,129.99**|**19,705.98**|
|Bank of Scotland - Treasurers Account|**14,846.99**|**160.00**|
|**TOTAL OPENING**|**19,976.98**|**19,865.98**|
|**Deficit foryear to date**|**3,651.23**||
|**Cash in Hand**|**88.88**||
|Balance|**16,414.63**||
||||
|**Closing Bank Balances**|||
|Royal Bank - Treasurers Account|**3,186.05**|**5,129.99**|
|Bank of Scotland - Treasurers Account|**13,140.80**|**14,846.99**|
|**Cash in Hand**|**88.00**||
|**TOTAL CLOSING**|**16,414.85**|**19,976.98**|
|There are no Restricted Funds|||



## **Notes:** 

**1. Membership numbers remained stable.** 

**2. Gi] Aid refund not received from HMRC by the year end. Will appear in next years accounts. Expected amount is £1850 (slightly less than usual because last years was overclaimed and a correc?on had to be made.** 

**3. Group Contribu?ons were almost iden?cal (small decrease).** 

**4. The Bank of Scotland announced the impending closure of its Largs branch in 2026. This is a very significant problem.** 

**5. All opera?ng expenses and receipts are now handled via the Bank of Scotland.** 

**6. Ou?ngs made a small profit in this financial year.** 

**7. Venues charges increased substan?ally.** 

**8. Miscellaneous office costs were all bundled together in the accounts.** 

**Approved by the Management Commicee and signed on their behalf.** 

**Jean Stuart, OIR Chairperson, 15th April 2026** 

**..........................................................................** 

**I have examined the records and believe them to be complete and in accordance with the requirements of OSCR for organisa?ons with turnover less than £250,000 per annum.** 

## **Kaye Johnstone** 

**......................................................................... Independent Examiner, TACT (Ayrshire Community Trust) – 14th May 2026** 

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**Other Comments:** 

## **1. Banking Arrangements** 

**Bank of Scotland account on-line banking is setup and is used for payments when possible with two to authorise each payment.** 

**With the imminent closure of the Bank Of Scotland news is awaited concerning what facili?es may be available for handling cash in Largs. Local MSPs are on the case.** 

## **2. Current Bank Balance** 

**The requirement of OSCR, the chari?es regulator, for accounts with a turnover of less than £250,000, is that the financial statement is a snapshot of the posi?on at the 31[st] of March each year. It does not allow for income that is held for future payments or for charges s?ll to be received for the current year.** 

**We have a sizeable bank balance but made an opera?ng loss this year. Taking account of the Gi] Aid not yet received the loss is approximately £2000** 

**3. Membership Charges for 2026-27** 

**The commicee proposes that the annual Membership Fee remains at £15** 

**The commicee proposes a review of the Acendance Charges - an increase is likely .** 

**Richard Lerski Treasurer 31st March 2026** 

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