**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:-
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 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
2. 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**
|**Notes**
**RECEIPTS**
**Voluntary Receipts**
Donations
Members
General
Events/Dances/Shop
Tardis
Bank interest
**Receipts from charitable**
**activities**
Member’s subscriptions
Fund raising
Restricted
Rents
**PAYMENTS**
**Cost of charitable**
**activities**
Property
**3**
General
**4**
Clubs
**5**
**Surplus for the year**|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|
7. 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.