**Annual Report** and **Financial Statements** for the year ended **31 August 2025** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025** The objects of the Association are to promote the beauty, history, character and general public amenity of Chessels Court, Gullan’s Close and the immediate surrounding area. The Chessels Court Area Association is an unincorporated charitable body (SC013741) with the office bearers (Chairman, Secretary and Treasurer) being _de facto_ trustees. At the start of the year under review, the trustees were: Matthew Crighton (Chairman), Fenella Kerr (Secretary), and Rosemary Mann (Treasurer). Fenella Kerr stood down as Secretary at the meeting on 16 June 2025 and was replaced by Calum Haszeldine. Paid-up membership at the year-end stood at 16 households. The principal activity in the year under review was to ensure, within its powers, that Chessels Court, Gullan’s Close and the immediate surrounding area were maintained as an attractive place to live or visit. The benefits of group action were demonstrated when reports about graffiti and the state of the paving, prepared by members, resulted in swift action by the Council to remove the graffiti, relay a manhole cover, and remove surface vegetation. The Council were also swift to respond to reports made by members about fly-tipping or overflowing bins. Three meetings were held during the year under review: 24 October 2024, 8 April and 16 June 2025; the October meeting was also the Annual General Meeting. A Christmas party was held in December and a summer party in June. The Chessels Court WhatsApp group kept residents in touch with each other and aware of local happenings. ## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** |**BALANCE SHEET**
Cash at bank
**Totals**
**Represented by**
Restricted funds
Unrestricted Funds
**Totals**|**31.08.24**
£
1,728
**1,728**
£
159
1,569
**1,728**|**Receipts**
£
248
**248**
£
0
248
**248**|**Payments**
£
84
**84**
£
31
53
**84**|**31.08.25**
£
1,892| |---|---|---|---|---| |||||**1,892**| |||||£
128
1,764| |||||**1,892**| Chessels Court Area Association Charity registered in Scotland No SC013741 **- 2 -** |**RECEIPTS & PAYMENTS ACCOUNT**
**Receipts**
Subscriptions (unrestricted)
Grants and donations (unrestricted)
Grants and donations (restricted)
**Total receipts**
**Payments**
Materials for repair of table
Food and drink for Christmas party
Paint for Pirrie’s Close
Plants
Sundries (rubbish bags, printing costs)
Miscellaneous
**Total payments**
**Surplus (deficit) for year**|**2024-25**
Total
£
80
168
-
**248**
-
-
28
37
19
-
**84**
**164**|**_2023-24_**
_Total_
_£_
_75_
_246_
_-_| |---|---|---| |||**_321_**| |||_16_
_17_
_-_
_19_
_-_| |||**_52_**| |||**_269_**| ## **NOTES TO THE ACCOUNTS** **Form of Financial Statements** . The Trust elects to prepare the simpler form of statements permitted by Regulation 10(1)(d) of the Charities Accounts (Scotland) Regulations 2006 (as amended). **General Fund** . The General Fund (unrestricted) is administered at the discretion of the Trustees in furtherance of the general objectives of the Association. **Restricted Fund** . Restricted funds were all for the ongoing maintenance of the Pirrie’s Close/ Twelve Closes project. The balance at the start of the year was £159. There were restricted payments during the year of £31, leaving £128 to be used towards future maintenance of the closes. **Commitments** . There were no commitments at the year-end. **Trustees’ Remuneration and Expenses** . No trustee or member received remuneration during the year (2024 £nil). Three members were reimbursed expenses totalling £84 during the year (2024: £52). The annual report and financial statements were approved by the Trustees at their meeting on 8 October 2025 and signed on their behalf by Matthew Crighton Chairman **- 3 -** ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** |**Report to the**
**trustees/members of**
**Registered charity number**
**On the accounts of the**
**charity for the period**
**Set out on pages**
**Respective**
**responsibilities of**
**trustees and examiner**
**Basis of independent**
**examiner’s statement**
**Independent examiner’s**
**statement**
**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|**Chessels Court Area Association**| |---|---| ||**SC013741**| ||**1 September 2024 to 31 August 2025**| ||**1 and 2**| ||| ||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 (as
amended). 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.| ||My examination is carried out in accordance with Regulation 11 of the 2006
Accounts 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
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 view given by the accounts.| ||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 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.| ||**Date:**
**8 October 2025**| ||**David Andrew Jones**| ||**Accountant (retired)**| ||**24/1 Heriot Row, Edinburgh EH3 6EN**|