Company registration number.. SC266522 Charity registration nutnber.. SC016635 ST COMBS PLAYING FIELDS & COMMUNITY ASSOCIATION TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 M SQua￿d Accoulltants Ltd St Combs Playing Fields & Community Association Contents Paye Referen￿ and Administr3tlve Details Trustees, Report Independent Examinels Report StatemÈnt of Flnancial Artivities (including Income and Expenditure Account) Balance Sheet Notes to the Financial Statements 6-10 The following pages do not forrn part of the statutory accounts.. Detailed Statement of Financial Activitles Ilncluding Income and Expenditure Account) St Combs Playing Fields & Community Association Reference and Administrative Details For The Year Ended 30 September 2025 Trustees Mrs Louise strachan Mr Adam Ritchie Ms Margaret Cardno Mr Andrew Duthie Mrs Maureen Milton Nrs Losloy Tudor-seal (appointed 13112120251 Mrs Camline Savage (appointed 13/12/20251 Miss Laura - Anne Watt lappointed 21101120261 Miss Amber Watt (appointed 21101120261 Mr Robert Dunbar (resigned 02102120261 Ms Mariorie Griffith5 (resigned 02102120261 Ch•rity Number SC016635 Company Number SC266S22 Registered 0￿jCe Coronation Park Corsekelly Place St, Cotnb5 Fraserburgh A843 8ZS Independent Examlnèr Michael Murray FCCA M SguarÈd Accountants Ltd Bank House 5eaforth Street Fraserburgh AB43 9BB Page I St Combs Playing Fields & Community Association Company No. SC266522 Trustees. Report For The Year Ended 30 September 2025 The trustees presont their report and the financial stsrements for the year ended 30 September 2025. Objectives artd Act4Vities Aim5 and Objectives The community Association's main objettive is to provide facilities for the benefit OF the community of St Comb5 the surrounding areas. Significant Activities The committee organise events throughout the year i.e. Toddler groups, parties and fundraisers etc. Flnanclal Revlew Flnanclal Posltlon The trustees have considered the rn05t appropriate policy for investing funds and have found that an Interest bearlng bank account meets the charity's requirements for easily aCCe￿Ible funds and Inserts on any surplus balances. R8sèr¥e$ PolIcy The reserves of the charity are made up frorn unrestrlcted funds. The committee members have examined the re4uiEments for the unrestricted funds and consider that there are adequate ￿sOurceS to allow the charity to maintain its current artivities for the foreseeable future, given the circumstances In whlch It operates. Structure. Governance and Management Governlng Do¢ument The charity is controlled by its governing docutnent, a deed of trust, and constitutes a limited company. limited bv guarantee, as defin@d by the Companies Act 2006. Re¢ruitment and appointment of new trustees There aro no formal procedures for appointing committee rnembers. All rcsidcnts of the village and Surrounding areas are invited to attend the Annual Gen2r61 Meeting and to join the committee. Small Cornpany Rules This report has been prepared In accordance with the special provisions ￿latIng to companle5 subject to the small companies re9irne within Part 15 of the Companies Act 2006. The trusteÈ5' report was approved by the board of trustees and signed on its behalf by.. Mrs Lesley Tudor-seal Trustee Dat& 3oIoGI102 Page 2 st Combs Playing Fields & Community Association Independent Examiner'5 Report to the Trustees of St Combs Playing Fields & Community Association For The Year Ended 30 September 2025 I report to the ch(Trrily trustÈe5 On tny examination of ihÈ occount5 of the Cornpany for the year ended 30 September 2025. Respor151bilitie5 and Basls of Report As the charity trustees of the Comp3ryy land also Its direttors for the purposes of company lawl, you are responsible for t*e preparation of the accouTrt5 In accordance with tho term5 of the Chariiies and Trustee Investment (Scotlandl Act 2005 and tlie Charitie5 Accoun'LS IScollèDdl Regulatior.$ 2006 las amen¢ledl. The charity trustee5 consider tha¥ the audit requiremen.t of Regulation ioi il lal to Icl ol ;he 2006 Accounts RegiJlatlOns doe5 not apply. It is my responsibllity io examine Ihe accounts 3s required under Section 4411) Icl of the Ac. and to State whether particular matlers have come to my attention. My ex8mlnation Is carried out In a¢cordance with Regulatio l of the 2006 Accounts Regulations, An examination Includes review of the accounting records kept by the charity and a comporison of the accounts presented with thD5e records. It also includes considÈr8tion of any unusual Itern5 or Cisclosures In tle account5, and seek5 explanations from tne trustees cunEerning aTry such matters, The procedure5 uTrdertaken do not provide all the evidence Ihot would be required In dl) dudil, and consequently I do not expre$5 an audit opinion on the view given by the accounrs. Independent Exawniner's Statement Since the Charity h85 propared Its aCCOUl1 rs on ayi a¢c-ua15 b6915 and is registered In Scotland your exarnifjer must be a member of a bodv listed in Regu12tioD Ill21 of the Ch.ariries AccoJnts Iscotlandl Regul6tion5 2006 las ayefidedl. I conlirm that l Bm qualified ro und*.rtake the p.%amination becauso l am a member of The Association of Ckiartered Certifie Acccuntènt5. which Is one OF 1ho115ted bodies. Ln ihe tour5e of my emamination, no matter has come to my attÈntion hich gives rYTre reasonabl￿ cause to believe thai in any msterial respect the requiremeits.. to ceep 3ctounting recordg in accordance INith Section 44111131 of the 2005 Act and fiegulation 4 of the 2006 Accounls Rogulatinnq o to prepare accounts which accDrd with the accounting records and comply with R:gulatlgn 8 of Ihe 2006 Accounts Regulation5 have not been mel, or to vihich, in my opinion, attentlon Should be drawn In ordor tD enable 8 proper Unde￿tan61ng of the accounts to be reached. Mi¢hoel Murray FCCA 30106/2026 M squared Account3nt5 Ltd Bank House Seaforth Stroot Fraserburyh AB43 9BB Page 3 St Combs Playin9 Fields & Community Association Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025 2025 2024 Unrestricted Vnrestrlcted fund$ funds Notes INCOME AND ENDOWMENTS FROM: DonatlOn5 ond legacie5 other trading activities Investments 23,686 2,825 473 25,949 6.661 533 26,984 33,143 EXPENDITURE ON.. Raising funds 153,2071 146.6101 NET EXPENDITURE 126,2231 113,4671 NET MOVEMENT IN FUNDS 126,2231 113,4671 RECONCILIATION OF FUNDS.. Total funds brought forward 692,333 705.800 TOTAL FUNDS CARRIED FORWARD 14 666.110 692,333 The notes on pages 6 to 10 form part of these financial statctncnts. Page 4 st Combs Playing Fields & Community Association Balance Sheet As At 30 September 2025 2025 2024 Unrestrirted funds Total funds Notes FIXED ASSErs Tangible Assets li 632,145 650,757 632,145 650,757 CURRENT ASSETS Debtors 12 loo sh ot bank and hand 34,759 43.981 34,859 43,981 Credltors: Amounts Falllng Due Wlthln One Year 13 18941 12,4051 NET CURRENT ASSÈTS (LIABILITIES} 33,965 41,576 TOTAL ASSETS LESS CURRENT LIABILITIES 666,110 692,333 NET ASSETS 666,110 692,333 FUNDS OF THE CHARrrY Unr¢stricted Funés 666, 110 692,333 TOTAL FUNDS 14 666, LIO 692,333 FDr the ye6r ending 30 September 2025 the charitable company wa5 entitled to exernption frotn audit under section 477 of the Companies Att 2006 relating to srnall companles. The members have not requlrÈd thÈ cornpany to obtain an a￿dit In èccordance v41th sertlon 476 of the Companie5 Act 2006. The trustees acknowledge their r￿ponsIbIlitieS for compiylng with the oquiretnents of the Act with respect to accounting records and the preparation of accounts. The5È attounts have been prepared In accordance with the provisions applicable 10 companies subject to the srnall cotllpanie5 regirne. Qn bÈhalf of the board Mrs Lesley Tudor-seèl Trustee Date 30106liozG The notes on pages 6 to 10 form part of these financial statements. Page S St Combs Playing Fields & Community Association Notes to the Financial Statements For The Year Ended 30 September 2025 General Informatlon st Combs Playlng Fields & Cofflmunity Association is a company limited by guarantee, Incorporated in Scotland, registered number SC266522 ènd reglstered charity number SC016635. The registered office is Coronation Park Corsekelly Place, St. Cotnb5, Fraserburgh. AB43 6ZS. 2. Actountlng Pollcles 2. L. Basls ot Preparation of Financial statements The flnancial ststements have been prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charities.. Statemeni of Recommended Practice applicable to ch