2025-03-31-accounts - Enable Ayr & District SCIO

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ENABLE Ayr and District SCIO

SCOTTISH CHARITY NO. SC021027

ANNUAL REPORT & FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31st MARCH 2025

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ENABLE Ayr and District SCIO TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31st MARCH 2025

Structure, governance and management

The organisation is registered as a charity for the purpose of Section 505, Income and Corporation Taxes Act, 1988 and is entitled to describe itself as a Scottish Charity, number SCO21027. It is registered on the Scottish Charity Register maintained by the Office of the Scottish Charity Regulator (OSCR) and has filed its 2024 annual status return.

A Management Committee manage the charity and act as the charity’s trustees. The members of the committee meet regularly to administer the charity. No trustee is remunerated for the services they provide to the charity.

The Management Committee are committed to continuing to look at the equality balance of its membership and to ensure that the office bearers’ posts are rotated where practicable. The membership of the Management Committee is under continuous review, and the Management Committee has the power to appoint additional trustees as it considers fit to do so.

As of 31[st] March 2016 ENABLE Ayr and District Branch became a Scottish Charitable Incorporated Organisation with the approval of OSCR. The Scottish Charity Number SC021027 continues.

1. Contact and Address

2. Objectives and Activities

To provide a variety of social and learning experiences for people, over sixteen years of age, with a learning difficulty in and around the environs of Ayr, Prestwick and Troon.
To support those individuals to enjoy social interactions with their peers in a safe and relaxing environment and provide encouragement for those individuals to participate in social activities at our club facility and at other venues in the community. - To provide information and support to assist in the relief of suffering and distress and to advance campaigns in the support of those people with a learning difficulty.
Assist such persons to obtain access to their rights and privileges as citizens.
To work with other organisations in our community to help those with a learning difficulty experience and exercise more choice in their daily lives.

3. Constitution

The SCIO is a Scottish Charity Number SC021027 and is governed by the constitution last revised and adopted at the Extraordinary General Meeting held on Thursday 9 October 2014.

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4. Current Management Committee

Members of the Management Committee are elected at the Annual General Meeting each year.

5. Management

The Management Committee, who hold regular meetings, are responsible for the strategic direction and governance of the SCIO. They generally control the activities of the SCIO and have a general responsibility to safeguard the assets of the SCIO.

6. Activities, Achievements and Performance

Social activities normally organised on a weekly basis at Sutherland House are as shown below. Unfortunately, due to the aftermath of the Covid pandemic we have had to close our Swimming Club after running it for 45 years.

Regretfully, we have continued to suffer as some of our members have been reluctant to return and sadly a number of our members died during that period and after it.

We have now resumed the following activities: Pool Club

Social and Games Club Drama Club Tardis Group Coffee Buddies Walking Group Carpet Bowls Group

7. Financial Review

During the year we re-established our normal clubs, started to collect membership fees and strived to regain normality. Our income increased significantly from £43,944 to £49,787. Over the course of the year, we managed to produce of surplus in the amount of £3,264.

We have a commitment to reducing our expenditure where possible. Using the available funds we have tried to secure the future of the branch under exceptional circumstances.

8. Reserves Policy

The Management Committee’s policy is to maintain reserves at a level which will allow the SCIO to preserve the long-term future of their property and the activities provided.

9. Plans for Future Periods

The Management Committee intend to increase awareness of the SCIO’s activities by using Facebook and our new website.

Approved by the Management Committee on 22[nd] December 2025 and signed on their behalf by:

Treasurer

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 31st MARCH 2025

Independent Examiner’s Report to the Trustees of ENABLE Ayr and District SCIO

I report on the financial statements of the Society for the year ending 31st March 2025, which are set out on the following pages.

Respective responsibilities of Trustees and Examiner

The SCIO's Management Committee are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity's Management Committee consider that the audit requirement of Regulation 10 (1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 (1)(c) of the 2005 Act and to state whether particular matters have come to my attention.

Basis of the Independent Examiner's Statement

My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the society 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 Management Committee 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.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:-

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 Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

KFMCO Limited

Date: 22 December 2025

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ENABLE Ayr and District SCIO Statement of Receipts and Payments For the Year ended 31[st] March 2025

1,562 1,784	2025 1,235 10,536 7,193 3,346 11,318 16,159	1,546 0	2024 2,382 1,664 6,684 1,546 11,675 19,993
64 16,095		1,357 18,636

	49,787		43,944
	19,575 7,812 19,136		19,226 9,435 13,307
	46,523		41,968
	3,264		1,976

ENABLE Ayr and District SCIO Statement of Balances For the Year ended 31st March 2025

Funds reconciliation	Notes		2025	2024
Bank on 31stMarch			77,717	75,741
Surplus for the year			3,264	1,976
			80,981	77,717
Bank balances
Unrestricted funds	6	Property reserve	10,000	10,000
		Operational reserve	17,000	17,000
		Free current assets	39,260	29,672
Restricted funds	2		14,721	21,045
			80,981	77,717

Other Assets

Value of Property at Sutherland House, 123 Prestwick Road, Ayr, KA8 8NJ is £475,000.

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Enable Ayr & District SCIO Notes For the Year ended 31st March 2025

1 Basis of Accounting

These accounts have been prepared on the Receipts and Payments Basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2 Nature and Purpose of Funds

Unrestricted Funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The Trustees run four unrestricted funds for the day to day running of the charity. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for a specific purpose.

Date 17/02/2017 10/03/2017 23/03/2017 06/04/2017 14/04/2017 11/07/2017 13/12/2017 08/01/2018 01/03/2018 18/04/2018 04/05/2018 20/09/2018 10/06/2021 16/06/2021 09/04/2021	Source Awards for All Screwfix Gamma Trust Comic Relief Hugh Fraser Foundation F Harvie Trust Community Capacity & resilience James Weir Foundation Comic Relief 2 Community Capacity & resilience Garfield Weston Morrisons Foundation Sporting Communities Fund Corra Foundation National Lottery funding		Total rec’d 10,000 5,000 300 10,000 5,000 1,000 3,745 1,000 2,000 6,133 10,000 10,000 6,000 2,000 4,450	B/fwd 1,954 1,628 300 1,565 329 321 58 100 1,885 6,133 2,660 636 548 450 2,478	Received Spent 0 0 0 1628 0 300 0 0 0 329 0 321 0 0 0 0 0 0 0 0 0 2,660 0 636 0 0 0 450 0 0	C/fwd
						1,954 0 0 1,565 0 0 58 100 1,885 6,133 0 0 548 2,478
			76,628 21,045		0 6,324 14,721

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Enable Ayr & District SCIO Notes For the Year ended 31st March 2025

3 Property Expenditure

Electricity Gas Insurance Maintenance Telephone Water	2025 680 9,982 1,568 6,431 695 219 19,575	2024 396 9,587 4,828 3,545 621 249
		19,226

4. General Expenditure

Administration Bank charges Catering Wages Professional fees 5. Clubs Expenditure Venues, dances Drama group Wednesday group Transport	2025 1,706 97 3,936 1,803 270 7,812 2025 4,174 760 1,182 13,020 19,136	2024 2,490 89 3,835 2,001 1,020
		9,435
		2024 3,295 730 1,182 8,100
		13,307

6. Unrestricted Funds

Refurbishment Project

The upkeep of Sutherland House will always be a high priority, so we can ensure the continued operation of our clubs in the long term. We have prepared a Bill of Quantities regarding the areas to be addressed over the next few years. The total (over several years, hopefully, including VAT) is in the region of £48,000. The Trustees had therefore decided to formalise our position and created a Property Reserve fund of £10,000.

Enable Ayr & District SCIO Notes For the Year ended 31st March 2025

Operational Reserves
3 months unofficially ‘set aside’	17,000
Property Reserve	10,000
Total Set Aside	27,000

The property, Sutherland House, 123 Prestwick Road, Ayr, was valued by Black Hay, Estate Agents on 23[rd] November 2023 as a commercial enterprise in the region of £475,000.