Charity Registration No. SCO16109 (Scotland) ANSTRUTHER IMROVEMENTS ASSOCIATION A SCOTTISH CHARITABLE INCORPORATED ORGANISATION (SCIO TRUSTEE, REPORT & FINANCIAL STATEMENTS FOR THE YEAR TO 31 DECEMBER 2025 scorrisH CHARITY NUMBER SC016109 Henderson Black & Co
ANSTR[HER IMPROVEMENfs ASSOCIATION CONTENrs Report of the teeS Pag¢sl-6 Ind¢peTrJeni examinef5 ieport ro the trus*es Pa8e 7 st4ment of finala1 aciivilies Page 8 Balae sheet Po8¢ 9 Cash flow statement Page 10 Notes to the finala1 slements Pages 11- 15
ANSTRUTHER IMPROVEMENTS ASSOCIATION
REPORT OF THE TRUSTEES
The Tws¢e¢s prtseni their report and finala1 statrnts of the charity lor thc ycar endcd 31 December 2025.
The finan¢ial siements have been prtpartd in &cordaDcc wtth th¢ accounting policie& se( in note I ro ihe
firtancial siaremenis #nd comply wilh Accounting and Rcpofling by Charilies-. Statrmeni of Recommended Practice
applicable io chariiies preparin8 Iheir OUnts in accordance wiih the Financiaj Reporting Stsndard applicable in the
UK and Republic of Ireland (FRS 10?) (effective l January 20191- Ichariiies SORP FRS 1021 the Financja]
RerM)rting Siandards applicable in th¢ UK gnd Republic of Ircland (FRS 102}.
OBJECTIV&S AND AcrIvrrtEs
Th¢ Chanthle PutPV5eb vf the SCIO. as sei out itt con$tiiution. are to benefit ihe comrnunilic5 of and visitors to
Ihe former Burghs of Anstrnthcr Easter. Ansiwther Wesr and KilreThny by..
prolec(ing. managing 4nd d¢vcloping communiiy buildings in the Area-
advancing herita8e. culiure and the envirOnnnI ofthe Arta..
advathcing communiiy dei'elopment in ihe Ar¢a thwush ¢dU[lOnd1 and social ¢v¢nts.' and
promoting ihe cffeciiveness andlor eIcItrY of other chariiies working inter alia within the area in
furnh¢rdn¢e of ¢h¢s¢ Charitable PL1rse3.
ACHIEVEMENTS AND PERFORMAi%CF.
Ai the heart ol Ihe AIA'S activilies remain some of our long-s&TIng Commi¢iee-led iniliaiives.. Anster Ni¢his,
AnstCT Cinem& our seasonal coflee mornin8s. Ihe tknk Race, our ALA gardening and th¢ AiA membership
programme. We ar¢ 8raieful our An5trr Ni¢ht guesi speaken in 2025. Neil McNair, Dr Anne-marie WcijrnanB.
Martin CJulbi5. TrJvid Morland. Fiona Young and Profes¥vr Jun Rogers. who cov¢¥¢d i wide range of topics includin8
&sironomy, furniture design. honey, and the world wide web.
The highlighi liy An%ier cjnel¥ ¥11. 5¢114)Ui %Lreening ill Venus Peier. a beuuliful 1989 filii) )ul a young
bii) !ir¢iwin¥ up irb J.%ii>iii%h fb%hii)¥ iilld8C Ill Ihc 1941b. bJie(i ibn Chri4liipher Ru%h % %eiMi-aui<)bi()¥raphical nii%el,
W¢ were prii Ilegc
ANSTRUTHER IMPROVEMENfs ASSOCIATION REPORT OF THE TRUSTEKS ACHIEVEMENfs AND PERFORMANCE IContitydl Drrcl Biibicb & TdIe[s efiiefed its luunh ar. providing a MuCe¢d la[ group for l(al parertt$, c4r¢r5 and Lheir Children. Our Ihank5 go 10 the new team of volwiw hclper5.' Gill Fras¢¥, Shirley Nuua]. Kylie ClarK KatherirK Harley, KeTin Watson. Shelley Linney and Authey Hor5burgh. wlxTrioinily ¢0ordinaicd the gw throughout 2025. enabling il to become more indepcndetti. Comjnunity volunr. Emma creigh1. also supwjrted crnfts 4nd B(M)kbug actlvllies. The group panicipated irt Seasonal celebrations 2j & vari¢ty of c1 OCliwili¢s aod held a Summer picni¢ 31 Dr¢elside Park. In F¢bnry Ihe AIA supported valued volunteer Gill Fr&%er io ¢omplcte BkbuS Training with the Scottish Bfy)k Trusi. Gill ha5 now esiablished N)pular fonnighily B(K>kbug sessiott$ for local lamili¢s. b(h within Dreel Ha]l$ aDd the wider community. She ha5 led cxciiin8 Visits to Anarniher Fire Sialion. Willow House Care Horne. Sc¢Mish Fisheries Museum and the l¢xal Ea51 Neuk Family L£arning Roadshow Waid Aeademy. Drc¢l Crafrs ¢ontinucd to Erow in wyulaniy, mttiing iwice wttkly and providing oppmuttiiiC5 for volunteering. skill sharing and coThTheciing with like-mirtded ¢rnlien. Our thanks go lo.. c.laire Sinclair. Larol Maclaren. Fiona B¢Trie, Elmd Brady. Daruisz Kwiecien and AlaD Stewa¢ for th¢ir Ikdjcaiion and supwrL voluoieering Wlth Ihe gn)up. W(Mk began io cwnise a ¢olleciion of knillin8 paikrns tQ Use a5 a shared resource library for DTeel Crafrs and m¢mbcrs ofthe cotnmuniiy. The Drcel CTsfters group attends rc8ul8r AIA events. provides essential SUPWL 10 Nh¢i AIA initiwives, like Vin¢a8¢ Day and lh¢ Poppy Projeci, t(x)k part in the Beach of Drearn5 p¢nnani dcsign workshvp. pruvided hands on suppffi io sei up lh¢ Beaeh of Dreams An Insiollaiion and prescni¢d lis own uniquc 510ry alon8sith ¢xher community groups in May. Th¢ group held ILS annual Summer and ChTisimas soci415 4t Drttl Halls. 2025 wa% the y¢ar th¢ Poppy Proj¢¢i really ¢ty)k off. In Ociob¢r. thc AL4.5 Drccl Crnftcrs created a Slriking and wignaThl K¢membrance Day in&iallation ai Dre¢l Halls. HAnd kniiied p>ppics &d(xffttd the froni ertirance of our coinmuniiy buildin8, cascading over a five mctrc dmp fmm a window ai lh¢ froht of ihe 16th c¢niury Si Nicholas Tnwer, creaiin8 a b¢auiiful dL5play And worthrful tribuie of remembrance. Member$ of ¢h¢ Drcel Cr&fler5 group continu¢d 10 ¢nihU$111C&1IY make hand-kniiied poppics ovcr a period of twelv¢ mcffiths. buildin8 on lh¢ ¢iL¢nor di$pliy in 2024. Gmup members en¢oura8ed wider communily io Contribute. 5haT¢d information aboui the PfQJ¢¢l and volurtieered to OTBanise sortin8 and COUniin8 the har FWi¢$. lain and Caihcrine Gillon lcd a ieam ur voluntccr5 to plan and in8th11 the display. Volunt¢er5 $1)urced thc f15hinB ncL with assisthftee from Pinenweem HarbouT Masw. Sieven Middletort. who kindly cui and shapcd Ihc nct. creatin8 iwo (trape$ han8 above thc entrwKe of Ihe buildtthg. The TepuTpKTrs¢d fishirt8 nel 15 representative o( our fishinB h¢ritAge its Ihe Eam Neuk and cYeas o unique bxkdmp (or the ExJppie$. The display included poppi¢s in the graveyard surrwding Ihe building. garland5 Wrdpd around )515 and three poppy-cov¢red WT¢•ihs. The display also LemEwarily twk over n¢w planters. bought for rhe AIA'S volunteer gardeners. Elizabeih and Kai¢. who thitinue io msna8e the public space over the road bTidEe for the enjoymeni of pa55¢-by. The Poppy Pmjecl connected people in a rW way. li encournged (thT5 10 8el involv¢4 and c£1r1bu with a shared aim, Fri¢nd5. fAmily mcrnbers and pe4)ple fr(fft) wider commurtiiy d<Ni¢d (heir kniS¢irb8 to the group's pwjeci. some from as far afield tss Wales. The Poppy Projea hi8hli8hts the past and pftycnr use tsf our hLWi¢ building. whi151 paying tribu and reMberIng Ihose we have lost. Beach of Drcam5 W15 Aftoiher project thai brouBht the commwiiiy tO8e(her in a wottderful celebraiion of our co15ts1 communLLy. Ixd by (he Beach of Dreams Arti51ic Dircclor. Ali Preny. the AJA inwil¢d reprtli(&[1veS from six of ¢)ur ¢ornmunity group% to participa in A February wcekcThJ occreative workthps ai I)reel Halls. RePreol¥¢5 from thc AtA, the Dreel Burn volunteeT5. Drtel Crafter5. St Aylcs Rowin8 Club. Cellardyke Tidal P(A)l amd FfM)Iprint Ea51 NeuklDrttlside Wo(MJs desi8ned and created their gTOUP'5 silk petlnani. The pennants celebr31e beauty of ihe coastal rnvironmeni wheff the Dreel Burn meeis sea. record the group'5 conTttOn to this coaM]Lnt rewesent the aNI dreams the group5 have lor our local area. You ¢an view Iht results the AIA'5 websits. Page 2
ANSTRUTHLR IMPROVEMENTS A&SOCiATION REPORT Ob THE TRUSTEES The AIA partnered with The SclSh FLshenex Museum. iodisplay thc Museum's collecii¢)n of large si8rta] tla85, and worked with The C¢llaTdykc TTUSI. who also participated th¢ BcArh of Dreams pi[. Ork the momJn8 of 22ThJ May. voluntea5 from (re0mmlI1Y met the Beach of Dreams team ai C&sile Street Beach in An5tTuther. to install over 840 5Jlk pennants from Ihe That14) Collecti, rread [< the Bcach of Dreams f¢1Val. Ai 4pm thaL day, represeDth¢iv¢s from severt local community grpS had desigthed and cled a silk pcnnani mei io share their exFcricnces. Ii WAS a moving and joyful celebrati. The eveoi ¢onneetyl 4Lth new nKnJber5 0( the wler kKal commuThily and d150 provided an oprtunitY for the work of th¢ A]A w b¢ Sh¢d rcgicffjaily and nloallY. AIA organiscd three well knded evenis with partttews Fif¢ Council. Gacli¢ in FifG Fife Coast & Countryside Trust and Scoiii5h F15heries Mugeum lor World Gaelic Awarene55 Week in Fcbnwy. including.. Gaelic Bwjkbug by Kirsiy Sirachan. supporLed by volunteer Gill Fr85eT: 3 Ga¢li¢ walk exploring AnSiruiheT lknr. aj a Ik with partLcipai¢)ry GJelic songs of the herrin8 8Ulttrs wilh Meg Hyland. Scotlith Fishcrics Museum set up a family (riendly outy¢a¢h xiiviiy in Ihc kjichen area. with a display Of itemB from ihe museum coll¢¢ticJ 4nd a herring 8uiiin8 actsvily. PTDviding an InreIng and en8a8in8 4th11tion aclivtty for people att¢ndin8 Ihe Talk and Song5 cvenl at Drcel Halls. AIA auended and coniributed 10 ihr¢¢ Easi Neuk Family Lcarnll Roadshow$ held ai Wdid Communiiy carn5 And thc ET5kine Hall. ALA pro¥id¢d a ran8¢ vf art and crafi aciiviucs, organised delivcry of a B(¥)kbug session and SUP)rd The C.cllardyke Tn1 10 deliver a BeaLh of DTcam5 peftnani crafi Sessi1. engagin8 Wtih l(Kal families. In 2025 ihe AIA added io the co11ccli of shells ffc the Dreel Shelled Wall R¢s1(r4lirn) Pn)jeet. A varieiy ofactivitics were Irialled lu add morc Intere aftd encourage erw8¢nI in shell coll¢¢iion. I)j1n8 a combined liii¢r pKk hucki¢ treasure hurtl ¢v¢ni. a laLiliiaied r(k&1 guddle and a shell huni and idenlificaiion session. Julia also brou8hi th¢ Shelled Wall project to Ihe Eust N¢uk Fatnily Learning Roadshow ¢h a Bwkbug ¢yJtreach &iiviiy. The project gained permission to place whelk sh¢ll colleciion buckeis for use by regulw b¢ach vis115 ai c.11¢ 81 Bwh in Anr1her and Cambo Sand¥ in Kin85barns. From April ¢0 Scpt¢mber ihe AIA led re8ular buckle treasur¢ hun1$ to engagc rnernbers ofihe communiiy in sh¢ll wlle¢¢ion, followed by lh¢ sorting Afbd b8Bging ol shell$: volurtl¢¢rn have ¢ollecd er $ third of Ihc shc115 requLr¢d 10 re$i¢)Te the W1. (ktober brght another suttcssful ViThiage Day. with pil¢s ofd¢liciou5 homc baking aerved (XL ¥2n48e CT(Kkcry, Bnd a ran8e of fun thin¥% f(>r our visiiors Started by Christine Keay. vin8¢ Day brirhgs ihe comrnuAily IOBcther in our bealliiful hi115 raise ¢ss¢ntial fund5 for the AIA'S commuthity pr()i¢¢t$ artd io keep the ha115 thriviTh8. VolUn<T$ donate haNtmad¢ craft5 and photographs 10 Sell. bAkc (klicious ¢ak¢s. scthKs and biscuils. 5¢11 rame tickets. serve leas. cl¢ar thbl¢g, do the dishes and all with smile. This year we h&d a of youn8 volunieeTS SUP[8 iht event. Many IrK41 bu5inc55C5 and individuals 8tnerously donated raffle prize5 or voucheT5. li requires a huge ¢ommuniiy effurt io deliver Vintagc Day. and we ihank everyone involved for Iheir time. ¢xp¢nise and energy. In 2024 we apwinied our firsi yth Leader. shle Palmcr. who wan(ed io e5tabli$h 4 y(MJih volunteer prD8ramff.'lThe aim WBS to provide rwre ¥c¢55ible volunteer oppxtuniiies. enc¢jrthb yLwnB Fople to get involved in AIA arliviiie5 offer Saltire Award accreditation for ywng pe(yle a8ed 12- 25. Juli• and shle developed th¢ programme in 2025, reeruiiin8 ond m¢¢iinB regularly with youth volunteers. who supp)lled a raD8¢ of AIA Xlivitic& includinE communiTy litter pi¢k5. shell colletiion and sorting for the Shelled Wajl Rests8[10 Praieci. Anster Cincrn& helping IMLt at coffe¢ mornin8$ and cornmuniry ev¢ni$ and baking or making crafts for AIA fundrai$inB. 12 young F¢ople cofttributtd 150 youih volunteer hour5 for Ihc 5aJiire Award5, and an additsona] eighi children and y(Xth8 peqyl¢. regiuered fw Saltire Award& voluntrered theLT time in 2025. Thc third sirdnd of our work is th¢ Dr¢el Burn ProFci. In 2025. we ¢oniinwl ourc(mmunity ¢ng3gement work &$ part of Ihe Dreel Burn Inv¢simen¢ Readiness Partncr5hip. fur¥Jed by the F¥ility for tnvestnni Ready Nature in Scoiland {FiRNSI, delivered by Narurescot in collabordi1 with The Scottish Governmeni and in pannership with the Naiiona] tthiery Heritage bund. This work Wa5 Pdrt of Julia's remit until June. when fulldin8 reqLLirenI5 she had 10 hand over io Hcaiher Artder50rt, whoff)in¢d ys a5 Dreel Burn Project Worker. Among oth¢T ihing& Julia delitred t)N)nthly comrnunity scierKt water moniioriThg, Fish in the Classroon outTra¢h work at Bowh. tree planitng aThJ litter pickiThg. Hcaiher ha5 further develoFed the raose of Dreel Burn omrnuniiy wtlVjLies. addirtg moth nk)niioring. Irtt £aTe. cyamrtype printing and bulb plantin8. StycAgihening our lies with F(yJipriTht EasL Neuk 2nd Dreelside Wwjs. We Wld like to acknowledge at¥J Ihank the rnany dedicated volunteers who enable us to continue this imFrf)rtant work and Fife cOt & C.ouDtry5th Tjusi. R¢8ular volunTeer5 include George ond Angel4 Ander50rt. Linda Jame5. David Joncs. Kate and Full. Alice Pears. David Morlarf lain Matthew5, Ken Mackinnrm and Kate aThl Toby An5ErutlKr. P¥Je 3
ANSTRirrHER IMPROVEMEhryS ocIATIoN REPORT OF THE TRUSTEES We were again lucky have three (wxxtunities to showcase the ALA'S wowk & the popular Bowhuu5e F(xhJ Marker in 2025. with over S,( visiu)rs exh weekend. tn Ftbnjary we ihe Dreel Butn Proje£i. working in partnership with Furth Rivers TnL5L io pronxxe ttir Balcaskic Weiland PTDieci. In March we wcre back. sellin8 rdcc ducks al kni.ited cre eg8 cosies. pro1¢ng Design a Duck corn11110n and ennainin8 childfen with our IMx)k-a-thick aciivily. In NOVemr we 0¢ again raised funds lor Anstcr Comnjynity DeloPment Projeci and DTttI Halls Ihrou8h sales of homemadc fruii CmbleS. Irt 2025. Julia provided supp)rt participated in and partthtt with a with ran8e of commuftily groups ar itKlividuals. includiftg.. Dreel Babies aThJ Tlmkllers. Dreel Cr4frs, Drecl Burn Water Munitoring Group, Waid CvinJnunliy U5¢. Bre Coutril C¢)mmuniiy l£arnJng and LkvclopnnL L4'ghthous¢ Easi lieul Thc Scoiiis Fi¥h¢ries Museum, Lillle Nellk Swcllini Centyc. Youih FiTSt Scixland, Carnts) Gardens, Fife Cwi and Courtlry5idc TrusL Forth Rivern TTUSL Balcaskie EsraL¢. Dreclside WwJ5 Community A&s¢1 Trnn5fer. Fwtprint Easi NCUL UnivcT5ity of Si ANfrew5. Buglife SC. Bo'house Mark¢i, kn"Irenny. Ansiruth¢r and Cellardyke Communtiy Cn¢11, Kinctik& Bcxh of Dttam$. CellaTdyk¢ Tid Cellardyke TnJsi, Gallery 495. Si Aylts Rowin8 Clyb. Ea51 Ncuk Centre TTUSL st[l$b BL¥)k Tru51 [BkbUgl. Gaelic ID Fifc, Piiienwcem Harbour Masi¢rx, AnSuur Pnrnary sch(m and Colinsburgh Pnrnary S¢hty)l. Thanks io the AIA'S ww¢ha5e of Dr¢cl Hajlg in 2014, the halls remain a Mh-1Ved and well-uscd community as5cL Ihe only public hajl in W¢sr Ansther. The hajls are used for rnany other xtLVlties and evertt5- iable 8amcs, yoga, wly >rars si(tyelling. qi gong, art classes. crcativ¢ writing workshw, pila& ¢alL% 4nd discussion 8roups, tai chi. Pty11¥ music eveni$, quiz ni8hts. fLthdraisers and many priva celcbrniiotts. Our beautiful halls hosi elebraiions for all sla8es of lif¢. Irom firsi bllthjay pjnies w fmieih binhdays io funeral wak¢5. Togeih¢r, thesc gatherings cnsure Ihai Dreel Halls tfmi1nS io bc a vibrant me¢iin8 pl¥e ai ihe he4n ol Wesw AnsTrnther. bringiTh8 tsPIt ioFih¢r aThJ Stren8th¢Ding the life ofour £omrnunity. In 201fj wc rcceived fin¢131 and In-kithd sup1 from. <r5. The Nl{)nal tJ)tiery Comrnurtiiy Fund. thc Facility for Invesimeni Rcady Whrt In k(xland IFTR.%'SI. thliver¢d by NaiurCsc ift collat4)rdlion wilh Th¢ Scthiish Guvernmeni and iTh partn¢rship wilh ihe National tAlery Ilerita8e Fund. knsi Neuk Tabl¢iop Games. E&81 Neuk Preservation Society, kif¢ b¢¢ke¢r¢ts Ass(Kiaii¢)n. Ltven ChyT¢h. c.hristine Keay. The Ci)mmunity Kisl. Trife C.OUniil. Bol¢&fkie Estate. Ik)whwsc Mwk¢i. Jam¢s Aird & Son5. Fife Co¥t & Coun¢rysidc Trusi and AnstrutheT'5 matty l<al busLne$5¢5. who suptA)n events afyj aeiivities. A5 ever. we would likc lo ihank our rnembt. the mY volunieers who make thin8$ hapFen in our MunItY the u¥¢rs of Dre¢l H4Jls. Finally. the AIA could n(rt continue witlKMJi the ex¢¢pti(ffial hard WLKk of its Tnthe3. H¢)rw)rw Palrnns and Community D¢v¢loprneThi Worket. Julia. For readcrs whn want to firml oui rn(wc al1 AIA ev¢nt5 and what 15 ha%lA8 Dreel Hajls. you can visit our website. Facet¥ page and I11M ¥couni. FINANCIAL REVIEW In the year ended I l Dember 2025 the were rK¢iFXs of £80,862 (2024 170.5521 Irom A TA evcnis, activity and prt>ie¢t work. there wa5 £48.126 12024 U9.64.li recejied in $triC[ed 8r2nts and dry05. Thete were uThrestricted payments of£49.999 12024 £50.9521 on ¢harithbl¢ ¥tivitic$ wthei with a further £31.2( 12024 £35,483} from restricted hjnds. Risk Management The Trustets havc SeSSed the rnairr risks lo which the charity is a Risk Regi5t¢r, in par¢i¢ular thos¢ rel#ting to the 01105 and fLnan¢e5 of the charity. arc 1SfIed that $y5n af¢ in plxe to rnitigate chaniy'% exposure (o the T15ks. Page 4
ANSTRufHER IMPROVE.MEwfs ASSOCIATION REPORT OF THE TRUSTEES Reserves Poliry The Association aims io h)Id reserves of six nK)nth$ of regular unTestricLed expendiiure. which ihe Cortllnii(ee has calculated (o be £15.IMKI. The AsyKiaiion has also calculated thai around £80.(MM) is Tequired every len years to meei planned rnainnan¢e ai Dreel Halls, and aims to accrue &$ignakd fund5 to meet this requirenn(. These costs are reviewed every thrtt years ensu thai the reserves litY keep5 up with changing Ctss. STRUCTURE, GOVERNANCE AhTJ MANAGEMEh7 These ar¢ ihe Iwelfih fmancial suiem¢nts of thc Scoiilsh Charithble Irthrporated Organisation ISCIOI which wa$ in¢orporaRd 12ih Ikcember ?013 and to which the UllinCOTporakd as50ciaiiun transferred all assets. liabilitL¢5. reS51b71I1Ie& e on 3Jst January 2014. Tr financi 5tst¢menis covu year to 3 Isi December 2025. The Board is responsible ftsr ihe direeiivn and rnanag¢ment of ihe StrasY and affairs of the SCIO as Sel OL2I i tt5 ¢OnStiluiion. Thert have be¢• Th) changes the make up of the Trustees in the year. REFERENCE AND ADMINISTRATIVE INFORMATION Committse of Trw¢eeg The Members of the Commiiiee of Tnjss during the year urtder r¢view were'.- ChnstiK PaIr Jennifer Gord Kai¢ Anstrmiher Ch1 Milne Eliy.abeth Riches Alan 5wart Offlte bearer9 Prtsidcni Vice Pre.sident Joini Treasurer Joini Treasurer Chrisiine Palrner Jennifer (iordon Kai¢ Ansiruiber Chn"51ine Palmer chIlY D•me Cknrtty nTrr Anstruther ImprovemenL¢ AsL8t10 Scto SC0161(YJ Contact ddttt5 Dr¢¢l H)Il$. High Stre¢t WesL Anstruther, Fif¢. KYIO 3DJ Independent examiner Mark R¢)bertson BA CA. HeTrJ¢rson Black & Co. 28 Rl&cr Stre¢L. Anstruther. Fife, KYIO 3DU Bankers The Ctroperntivc Banl Busiws Direct. PO Box 250. WN8 61 Page 5
ANSTRUTHER IMPROVEMF.NTS ASSOCIATtoN REPORT OF THE TRUSTEES sTATEMEr OF TRUSTEES RLSPU]4SIBILITILS Chanty law requires rhe Twstees to prepare financjal 5talemcllts for each finan¢ial year which show a rn and fair view of the state of affain of Ihe charity and its fLnaKial iivi¢ie$ for thai yeor. In preparing th05¢ financiaj staiemen15. Ihe Trustees arc required to". seleci 5uitsble accounting w)li¢ie5 and ihett apply ihcm consi$lentiy.' observe ihe methods al prilpks in the applicable Charities SORP: make judgemcnis and ¢Siimaies thai arc rcasonable and prudcni.. stai¢ wh¢(her applicable accoLillliti8 Standarts and staitmen15 Of recommcnded ptic¢ hav¢ been followc4 subject io any departur disc105¢d and cxplained in the financial slaiements.. And prepar¢ the financial on the going Cotrn ba8is unless it 15 inappropriate lo presume thai the chArity will roniinue in operaiiortal exiSr. The Twstees ar¢ re$pon5ibl¢ for keepLng proper 0ntIng record5 which disL105e with reasonable accu(acy al any lime the financial pTrsilion of the charity and to ettable them to ensure thai ihe financial stameni$ CopIY wilh Ihe Chariiicy and Trustce Investmethi {Scoilandl Aci 23 and the Charities Accounis {Scoilandl Re$ulalions ?006 las Amcndedl. They are al¥0 responsible lor safeguarditTrg the assets of Ihe Charity and henc¢ for thkin8 reasonable $p9 for the prevention and dc¢cclion of fraud and other irregularilies. The Tnjstecs are r¢5ponsible for the Mainnance and inTIlY of th¢ chariiy and financial inf0m110n iftcluded on ihe eharity's website. L£gl$Ji0n in the ullid Kingdom go%¢rning the preparairon and dis%minaiion or rJrtan¢i $iaiem¢nt$ may difter from legislation in er jurisdiciion5. Approved by Ihe Trustees and $i8ned on their behalf. Presideni Viet PTesidenL 18-S. IG Page 6
ANSTRUTHER IMPROVF.MENTS ASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ANSTRUTHER IMPROVEME A&SOCtATION SCIO I r¢wt on the Finartcial SLments of the Tru th¢ yur endcd 31 Decernlrr 2025, which arc oui on pages 8 10 15. Re$pective respoNSbilities of the 8Dd ¢x4miner The charity's Tr1¢¢5 att rc%ponsible lor the PTrpaTaiion of xcounts in accordance wilh the t¢Tll)s of the CThariLies Trusi¢¢ Inve5trnCThi Iscoiland) Act 2Cth and the Cbariiies Accounts {Sco(13rwJl Regulailor 2(K)6 las amendedl. The ¢haritls Iru51ees Consider thai Ihe audil requiremeni of Regulail( 10(] J lal to Icl of the Accourt15 Regulations ths not apply. li is my reswnsibilily lo examine the xc£wJnts required uThkr seciion 44111 {¢) of the Aci arml to whether particular matt3 h4LVC corn¢ to My autntion. This report 15 made the Trustees in accor with the terms of My en8a8em¢ni. My work ha5 been unthnaken 50 that I miBhi slate Ihe Iruses those maiicrs I am required them in an Ir¥J¢p¢l examiners reFQrt and for no other pury)0se. To the fullest exoi rmit by law. I do nLM accep respKmsibilily io any)oe ¢Aher Lhan ihe injsiees of the ArtstTUthcr Improvemeftts Asx¢iaiion SCIO. Ba9ts ofiTrthpendent tX4mlner'5 report My examinati(In w83 carried oui in accdanCe wilh the Regul$ I l ofthe Charities Accixmi$ IS¢otlandl Regularl 2(M)614U amertdcdl. An eknimi#4lion incllld¢s a ievw of lh¢ a¢rouniiTh8 rectrds kept by ihc chariiy and a Comparis( of the a¢¢ourbts prescnied wilh ihese recnrds. li also ithcludes consideraiion ofany unusual it¢8 or disclosures in lh¢ a¢counis. and leeking cxpl3nation5 from you Is Trustees conc¢rning any Such maIr5. Th¢ edureS und¢rtaker5 do not provide all the cvidentt ihai would k r¢quired in an audiL and con5¢qu¢ndy I do exwes5 an audii (yinion (¥h view given by the acrWn. lThdependent examintr's statennt In ronneciion wilh my exarninaiiort. no mair has comt 10 my Altenii¢M'. Which Bives rr¢ r¢&8omable cause io b¢licve ihai in a#y material res¢1 thc r4uir¢n*nts to kecp accouniins rt¢ord5 in acc4Ydanr¢ with Sectsoh 441 I la of ih¢ 2t))5 Aci and Rc8ulaiion 4 of Ihe 2006 Ac¢wis Regulaiii)ns'. and to pr¢par¢ ac¢wni$ which accMI with the ¥couniirtE recr15 It ro Comply with R¢8yliiion 8 of the 21kn A¢¢ount5 Re[all(S have not bttn mti: Ibl To which. in my rjpinion. ItnI10n shwld bt drawn in <xd¢r ro ¢n4ble a underswlnB of the accoun 10 be reached. MT Mark J Robertson. BA. CA Hender4tsn Rlack & Co. Chartered A¢¢ountsts 28 RdEer.treet An5truthEr Fifc KYIO 3DU Page 7
AP4S'I'KU'I IMPKOVLMLf4'1's ASSOClA"fioN STATEMENT OF FINANCIAL A1VITIEs FOR THE YEAR TO JI DECEMBER 2025 Tota] 2024 Furyls tJ)naiion% 3.811 4.811 3.358 3,358 Grani$ 47,126 47.335 203 59.043 59.846 Fund raising aciiviucs 5&348 56.348 48.958 48.958 ch1¢Able xuviiics 19.572 19.572 18.033 18,033 Investrneni Inc??¢ 922 922 Incoh 80.862 48.126 128.988 70.552 59.643 130,195 Exwiditure on: Fund raisin8 4divilie$ 83 147 51 Ji Charithble aLUViii¢S 49.933 51.183 SO.1 35.483 86,384 Tol41 ExpEfMllturt 49.999 51.206 101.265 50.952 35.483 116.435 Net lllcorntllexpendltyre 3.140) 27.723 19,f 24.1 43,700 Tr*ll8fer belwetn humb 11.358 4,109 4.1691 Net mov¢n)eo¢ Its fw 42.221 114.4981 27.723 23.769 19.991 43.760 Rc¢onrlli•tioll of fxnds: Toial funds brousbE furww io 80,145 656.396 736,Ml 56.376 636.405 692.781 ToiThl ¢Jftied forward io 122.M6 641.898 764.264 80.143 656.396 736.541 Repr¢S¢nI by: Fjxtd A55e15 Cu¢nI A55eis Cwr¢nl Liabiliiies 610,312 610.312 618.777 618,777 125,137 (7,3731 13.1.55J (10.4(kn1 87.518 17,.1711 (10.406) 123.149 641,115 764.264 80.145 The Siaierneni of FinoJKI Aciiviiies incluth5 all 8ains and 1ty5fs r015¢d in Ihe year. All income and Qxwl1re desi fr¢Jm onlinuing Xli¥ilics. Page 8
ANSTRUTHER IMPROVEMENTS ASSOLIATION BALANCE SIIEET AS AT 31 DECEMBER 2025 2025 2024 FSxed 8s4eLs: Tangible f¢ assets 610.312 618,777 Current Debtor5 Bank 4t cash 27.591 13().767 164.358 17,721 107,410 125,137 Llabiliiles: Creditors falling due within one year 10,406 7,373 Nei current &8S¢IS 153.952 117,764 Net 4S8ets 764.264 736,541 Represented by: Unresirlcted General fuN15 io 122.366 80.145 Rostrlcted funds Gran15 Fund io 641.898 656,396 Total fvndg 764,264 736,541 The financial sleMentS were approved by the Trn5tees on and si8nEd on Iheir behalf by.. PSi ni Vice President Page 9
ANSTRUTHER IMPROVEMENfs ASSOCIATION CASH FLOW STATEMENT FOR THE YEAR TO 31 DECEMBER 2025 2025 2024 CHsh flows from operating actlvilies: Nel Cash provkled by tsperaling activities 29,351 41,346 C4sh llows from investing aftivitle5 r¢h25¢ of fixed assets Net e4$h wsed In Investlng a¢tlvlties Change in cash and cash equivaltnis in ihe year 29,351 41,346 C8th cash equlvleots bir 107,410 66,070 CAsh and cash equiv4lents cir 136.767 11Tr7,416 AnY$l$ of Cash and fa8h equlv#kLts Cash 41 bank and in hand 136.767 107.416 136.767 107,416 Recon¢lU•tlon of net lThcon to net tsh Ilow from opertlLg 11¥111 2025 2024 Net IncOn(expendI1r¢j Dcpr¢¢iaiiiTrn of iangible a5seis (IncreasellDecrea5e in debior5 (Decreaselllncrease in ¢rediior5 wilhin one year 27,723 8.465 9.8701 3.033 43,760 8,463 {10,0731 1806) Net Cash provided by oper*ti4 artivltles 29.3.$1 41,346 Atjl Decemb¢ 2025 Jattuary 2025 Cash- nows RwondllatloD of Net Debl Cash 107,416 29.351 136.767 Tal 107.416 29.351 136,767 Atl January 2024 At31 Dember C•sh- nows Reconcili¥tiDn of Nei Debt 2024 Cash 66.070 41,346 107,416 Total 66,070 41,346 107,416 Page 10
ANSTRUTHER LNIPROVEMEWTS ASSOCIATION NOTES TO THE FINLYCIAL sTATE.1[s FOR THE YEAR TO 31 DECLMBER 2025 AccouDting Wit1¢$ 1.1 AccountiTr8 conventiott The ac¢ouThts (financial siaiement5) have prep¥¢d und¢1 Ihe hi511YicaJ CO conveniion with re£ogni5ed ai ¢ost or Irarkwiion Val unless otherwise SLlted in the r¢l¢van¢ Iioiels) ilw accounts. The flnancial $iatemen15 have becn pr¢par¢d in accorthn¢¢ with thc Stat¢nKnt of R¢commen¢kd Practice: Accounting aod Repxtin8 by Chdtiti¢s prparing their coun15 in accordance with Fina]Jcial Repxtin8 Sw)dard applirable in ihe UK and Republic of Ireland IFRS 102) ¢ff¢c¢ive l Januarv 2019. FLnan¢ial Rerthing Sndard applicablc in th¢ Unid kn'ngdom and Republi¢ ol treland {FRS 1021, th¢ Charili¢5 Ac1Th (Scand) Rcguli(YLS 2(Kkn (&s an%thll and Charaties and Trlet Investsneni Aei ISeoilund} 2(K)5. The chariiy consuwte5 a bliC b¢n¢fii emily as <krW by RIS 102. These finan¢ial are psented in st¢rling W¢b is the Trust's lyttcii(thaJ currency. Monetary am(Mnts arc rounded io ihe YJeartSL Ix)urtd. Th¢ InL85 COrt8ider ih there art no mariAl uhcenaiffiiies alxxLI chariiy'5 ability to continue a5 3 80ing co¢m. 1.2 JudBement¥ In •ppiyth8 •WbUntlffj8 pll¢l¢s w¥J key soDrees of lM•tiON In Ihe applicaiion of ihe chariiy's acwJniin8 [1¢1¢5. the wu51ce5 are requircd to mak¢ judgemen(s, esiimat¢s and assumptions iboul Ihe canyins arnnI of a5%cis and liabiliii¢S are ¥111Y aviilable fnmn other SUUTces. Thc ¢SILma¢s and aSSla[¢d SUmptI7$ ar¢ bas¢d hisitri¢aJ eXrience and thher facior5 that are relcvani. Actual resul may differ from these tstimis. In prtFanng these firwic1 sthments, Ihe (nlee5 hav¢ mad¢ the following jud8emeThts: Accruals Trusttt5 ¢31imJi¢ th¢ fcff a¢rnuis using end infixmaiion. This 1deniifS ¢0919 that are expKted be incurred for services provided by other pailie5. Accruals are LlY rcleasLal when there is a r¢&40nable exFttthtion ihai lh¢ coms will n¢X invoKed in the fu¢ur¢. 1.3 1n¢ome and txpenditure Incornc 15 ToBni5¢d whcTh Ihe chkrity has rt eniiilewnt to tk fimds. Y performince condiiions aiiached to ihe ineome have Fttn it is probable ihii Ihe incow will b¢ received Atul ihe Inm1 can m¢&8urcd rcliably. All dunaiiunl and gif¢s are included wilhin irt¢omin8 reytyjrces uThJer ciiher un$7¢1¢ ot r¢strir] fun(Ls aeeoTdiTh8 Ihe temis under whi¢h the th)nation 15 mad¢ when lh¢ anx)uni ran bc quant1fd with re&4)nable ¢ertain¢y. Liabililies are regnISed a5 expenditUT¢ as s(MM as there 15 a l¢DI or ¢on51nKtiie Obliglon ¢ommitting the chariiy io ihol expendiiure. it is W&ble that seiilernent ill tx r¢quirc4 ym¢Juni of the obliti cam bE rnea5ur¢d rcliably. All ¢xp¢ryJiture i¥ •¢¢ouni¢d for on an xcNa15 basis. 1.4 T811¢ flxed n5elJ deprtdAth)n All ian8Lble fLA¢d ass¢¢s having a vaiuc io the ch4rity of greatrr than year are capitalised. propcrty and improvements are tEd al historiral cos¢. Fixtures and equiPnnE are statyl at historical ¢ost. DePrecilon is ptovided at the followin8 annual raLe5 in write off the ¢c6ts. It55 residual value. of each &55¢t ovei I e%timated useful life a5 follows: Land Property and Im&venllts Fixturt5 & EquipnI Not depreci&ted l%onc05t IO% on co 1.5 GrMts Capital 8rants are allca¢ed to the Imwoveftn( FuTrJ on rcceipu a transfer 15 made ftom t grants fuThJ 10 the 8¢n¢T fund equivalent to the depreciaii(m charge in 5cl of the a55et5 concerned. Grantg of a r¢ventse nature credited 10 in¢tyne in the rKriod in which they are teceivable. Where ene grants ielated io rfOnnanee. income 1% accounted for as ihe charity earns the right to colderatI by it5 perfornuftce. 1.6 Tayation Ansiruther Imptovemenls AsslatI is recryni5ed as a charity ftt the of applicable taxaiion legislatton and is therefore nat subject ro taxati¢)n ¢Jn irs £hariiable xtiiiiies. The ¢harity i5 regislcred f Value Added Tax at)d resources exrEnded lhere(e exclu& ill1 VAT to the ¢xt¢nt il call iy recovered. Page11
STRVTHER IMPROVEMEh'TS ASSOCIATION OTES TO THE FINANCIAL STATEMEiYrs OR THE YEAR TO 31 DECE,MBER 2025 1.7 Fitsaw1 iD5tTunwnts Pinatlcial insirumenis are recognised in the chariiy's balance sheet when the chariiy be£oft$ party io the conty4¢iual provisioths of the insiruThKnt. Basic financial assets (which include cash arld bank and d¢bts)r balance51 and basic finwial lidbiliiies (which include crediiorsl are iDiiially measured ai the artxjuni receivable or payable itKluding iny ansaC(lO Cosis and art subsequerttiy carried ai atNJnised co$1 using th¢ ¢ffeciive inrest meihod. Basic finala1 asseLslliJbilitiC5. ¢la5sified a5 receivablelpayablc withtn one year. are noL an15¢d. 1.8 Funds Funds ar¢ ¢1wJifd as either r¢stri¢d or unrr&tricknl fund& defined as follows: RestriCd funds are fuTrJs received for the (knjects of t] ¢hariiy and ycified for a resirictrd purrAJ5e wiihitt ihese obje¢15 bv thc dvnw. unstriCted funds are expendllble at the dtscretioft of Ihe trus% in furtherance of the objects ofthe charity. If parts of the unrestricied funth ar¢ e0fTn&rk¢d ai the disc1100 of Ihe trustee$ for a particular PU0$¢. they are designatcd as a s¢para fund. This designaiton an administrnive PLfP)se only aThJ legally r¢stri¢i the Tru5tees' discretion to apply Ihe 1.9 Penslons The charity oper4ws a d¢fin¢d ¢Ohtyibuiion pKnsion scheme for b¢nefi¢ of its employee. cortiribuii0Th5 payable Are char8¢d to profil and los$ ac¢ouni in ihe year they are payabk. Unrejtrlded Rutrleled Tothl Fu Ubrtg¢rlct¢d R¢strlcted un Tot1 2 Income Donations (ieneral th)nations Siagecoach- Drttl Hall monie5 Comrnunity Kist donaiions 3.480 2.7fK) 518 80 3,358 2,760 331 3,¥11 80 2.1$40 4,811 Gnnts FC Ktcuffin8 W¢ F( File Rural Developnni Fund FC IAKal Community Plannin8 Bud8ei Murray Library Tftl FC Common G(KJ Fund Co-l)p LC.F The Natirfflal Lott¢ry Comrnuniry Fund 2(F) 203 203 l.(M9 1,049 3.574 3J74 750 2.ISO 6.166 44,528 59.643 750 2.150 6.166 44,528 59,846 43.552 47.126 43,552 47.335 2CP) 203 Fund rxijing activitie Merchandise income FtRNS Income C&i¢ring sal¢s 1.045 53,924 1.379 56.348 1.Tr15 53.924 1.379 56.-348 205 47.509 1,244 48.958 205 47,509 1,244 48,958 Charltsble Activtties Membership f¢¢¥ Hall lets AIA awan8rd rv¢n¢s 1.310 1.310 8.464 9,798 19.572 .370 7.181 9.482 18,033 1.370 7.181 9.482 18.033 9,798 19,57? Investment Inetsme Bank Interest 9?2 922 9?2 Page 12
AN.TrirnKER IMPROVEMPTh ASSOCIATION NOTLS TO ryNANCIAl. ATFMF.F4T.q FOR THE YEAR TO 31 DECEMBER 2025 Ullrtstri¢ted Rtstrtcd TIX 2025 Vnre5tr1cted Rutrltied Total Expendure TryAd RisiDE AcllTth¥ CUSts 83 83 147 147 51 51 ChArilaW¢ Acllvltks Suff wages 3j pension ¢os Hall ¢xp¢n5es & tquipmEnt AIA ¢v¢ni costs Cleaning & caterakirt Staliontry, prinliDB and advertising M¢rchandise InsurdThce Li¢¢rK¢s Donation3 3JyJ iranrs PayPal and Zcul¢ f¢¢5 WaLU & W¢ uplifi EJe¢tricily Ttlcphone and in¢ernei websi tsnd tT c(xts Professional fce¥ bJdcpcTrdcni ¢x4minerf$ fet iTrecover4ble vai DePClaI10n 3.389 19.788 13.188 5.654 2.943 243 23.1 14.039 30.107 5.923 ?89 11.071 4.333 ,154 4,132 37 ISB 6.058 86 11.070 10.051 6.035 22.141 14,384 14,789 5,741 328 158 24.453 2.980 291 3.465 30 8.125 866 Jo 174 2,548 976 836 1,062 174 155 135 60 2,621 312 177 4547 16 2Jll I 320 1.486 3.497 3?0 204 2.276 1.528 187 177 406 17 973 9W 1.933 8.465 50.WI 1.73? 8.465 49.935 JJ4 1,931 .465 51.183 86.384 Support toyiy hiY¢ w been #parattly idtNifbtd Is In1¢¢8(0%1th1 theie 15 onlyiMK ¢hwiiable xiiviiy io which Ill $uppon COS13 Lncuffed r¢l•r¢. ilJm¢rkled Rathttd Totsl Ufftrejtrlcted RtttrlttÈd Employ¢ WaBeS PrnJiun ¢us11 3..117 72 22.f84 491 10.839 10.839 21.678 46.1 4?1 The chariiy l ertwioytt durin8 2W24 12023. 11. lTheTrusiets are consithfed to b¢ key mAJu8emenr rs01. No temunciaEion wa¥ p4id io TTh$itts in the yw. There werr paynnls made ro Jatntt Aird & Sc#)5 of £12.413 in lf, a pY telli loTrste£ Chri¥iine Pilmer. £20_1 was Pgid io a busi5 owrKd by A Skw•rt r¢rW of exishng&)main nanxs w¢b ho&ting12014 £1771. £5,015 was pAid for clnIfI$ rur¢akint services Iti4 LS.174). T] latIonS wcre coThlu¢w] 4¢¢ordinB io the AIA'S PaYen¥ and Retnuneralio Poli¢y aid merf Ihe ¢ondilion5 fw AIA TnLMee reMUntyK¥4 which ix in •wordao¢e with rhe ChEriti¢ts and T¢tte Invesrmeni Ik'oll4rKII Aci12(K)51. K Anilther rtimburscd £4.523 of cxt&ses Q024 £1.3271. Cbri51ihE Pthlrner reLrnhYscd £134 oul of wykets expenses £5). A Stewart W91 rtimiMJJJed £751 (HJI of WKkct expc•¥¢s ihis ye*r (2W_4 £01. Pe 13
ANsfRUTHER IMPROVEMENTS ASSOCIATION NOTES TO THE FINANCIAL STATElfENTS VI)R TIIE YEAR T031 UkC&MBkR 2025 2•25 2024 COyuVual10n As ljartu Ad(h'iions Al 31 Dccemb¢r 646.338 ?0.[ 666.344 646,338 20.006 666.344 646.338 20.¢ 666,344 646,338 20.006 666,344 reL'iaEion As &1 l January CharF f(X year Ai 31 tkcemb 35.fA)7 11,9( 47.567 8.465 56.03? 29,143 6.464 35.607 9,959 2.rK)I 11.960 39.102 8.465 47,J67 42.071 13,961 Ai 31 Decemlxr J67 610J12 61?.731 é1&777 Al 31 D'emb¢1 prlor yur 610.731 8.1)4 618,777 617.195 lo,7 627 24? Rertd Totsl Restrkknl To¢AI D¢bl•TB DebrI prepaynxrfs 27,591 27.591 27.591 27.591 17.721 17,721 17,721 Vmjtrlcied Rostrk Lllrt5¢rl¢thd R¢Airittsd Cr0 Crtdilofs 4nd VAT 2.713 4.660 7.373 2.713 4.0(10 7,373 7.797 10.4 7.797 10.4MK A¢31 J#ry 2025 ExpNUtsrÈ 2025 UnrH¢rkled FuThts G¢tKrnJ Fund 15.1 34,570 122,4601 112.668Tr 14,442 DeS1wl¢d Fu)x MHinltna¢ Fund Drttl Bwn Pwjtci Futhl .18.870 26.•75 37.809 113,7831 76,079 31.245 4&292 (27.5391 Total Unresthc¢ed FuNLs 80.14.5 80.86? 149,999 11,358 122,306 Rertricted Improvement Fund Flortsl EfthrKCllLel FUNI E&tlv ye Futyj Tr Naliond tAxtery Coninwnity Fund.. An31er Community tkv¢lopn*nl PrDjCCt Cummnity Fur¥J Corn1n11Y Kist FC L(Kal Community Planning B 622.132 18.4651 613,667 77 31.140 1835 43.552 {46.807 16251 IiTh)I 110.ii 25.095 2.107 9411 3,574 (3J741 656.396 48.126 151.266) 641.898 T(tsl F18 736541 12&988 101.2651 764.264 PwJe 14
IYS1'KU"I"HLK IMPRoTrLMLfTS A&SOCIATION OTES TO THE FL¥AYCIAL sfATEMEFTS OR TIIE TO 31 DECEMBER 2025 All January AL31 MDweDNft In Funds IcoAtinUE411 EKpenditwe TraferS 2024 UDrestrirted FuDts Gene1 Fund 15.(NKI 22.525 (27,9)21 5.377 15,1 Designaied Fund5 MainlcnwC Fund Drccl Burn Project Fund 41.376 518 47.5) {1.9531 (21.(871 11,071) 11371 38,870 26.275 Total Ut)restricted FutwJ5 56.376 70.552 150,952 4.169 80.145 Improvement Furtd Floral Enhancemeni Fud EaTly yea Fund The National Lotsery Communiiy Fllt. Anster CLimmunity Developmeni Projc£i Drecl Bum Projcci Fund Projcctor Fllt CO-QP tAxal CornmuniLy Fund Scoitish Gov¢rnnKnt's Fife Rural Develqjmeni Fund Fjfe Council l(Kal cornMty Plannin8 Budge Development Funds 630.597 (8.465) 622.132 159) 129 4.341 619 5(K) 44,528 (17,729} {756} 13,400} (3.3311 31.140 137 6.166 2.835 1.019 11,0491 15,(KK)I 14.1591 4.159 Total Restrickd Fund5 636.405 59.613 {35.4831 14.1691 656,396 Totsl 692.781 130.195 86.4351 73(541 The &neraJ fund consists of Tton-de5igoatrd uorestricted funds. The Mainienanee Fund and the De1 Btsm Project Furtds art de5igrtawJ fuTrJ5 10 &S5ist in repairs and mainrenance of Dreel Hajls to fund projeci work in the Dteel Burn calchment. Re5triettd Fun Restricted fuThds may ¢Xhly be used for specific wrrKo¢s. Restrictions aris¢ wh¢n Slf1rd by the dO[)r or wh¢n fid5 are raised for spe¢Jfi¢ purtws. Th¢ lrnprctryement lld r¢laws the capita] iMpronI aThJ enhwKeftnt of Djrel Ha115 for the Ftnefii of all users. A irdn5fer is rnade from the grants lu1 to the ra1 e4uiva]•Trt to the ¢kpre¢iatii)n charge on the rele%'ant fixed assets. The Flornl Enhancenn¢ Fund ts fithding Fife c(¥11% flordl enhancement 8rant 5thn. The Early Years fi)nd Telare5 10 athiviiie5 of the early years s(Kiai group. The National L(tery Community Fund relatrs io the cost5 of the Anster Commutiity Development Prt)ieffl. The Dreel Bum Proieci Fund relatrs to community proiett wtyk thai will help restore and irJnsforn) Drc¢l Burn CahMent. Th¢ Proj¢ctor fw]d is a r¢stTi¢W fund pw¢hw a Dew projec f(Y Dreel Hajls. Funding has Iwi re¢eived from the Norah Webb¢r TrusL The Murrdy Library Tnw. Ffe C(KuKiI'5 COMn rj Fund and St An(trews University Community Fur. The C(kop Lo¢al Community FUMI is to $upw¥t the ATA'S CMnI develqmni work. The Scottish Govemmeftt's Fift Rural IkvelopnAt FuThl provided h)nding for technolo8y to Supp hybrid meetings at Dcl Hajls. Fife Council bxal Commllniry PlaiiniDg Budgei pmvided fuThJing ftt holisuc d*mical mana8ement of illva5ive non- ative species on the Dreel Bum ¢ctsdinktd by AIA. Page 15