APPENDIX 3 USLR Scottish Charity Regulator Independent examiner's report on the accounts Report to the Charfty nam8 trusteeslmernbèrs of Enable Dumfries & District Brarh Reglstered charlty SC021033 number On the accounts of the charlty for the perlod Period 31?rt date Monih Perfod end date Month arch Year Q1 2025 31 2026 Sel out on pages &8 jrernwthrto kndud&the pHgB rthr5 ofaIthllal sheèts) R08pectlve The charity's trustees are resrx)nsible for the preparalion of the &counts in accordance responslbllltles of with the terms of the Charrties and Trustee Investment {Scollandl 2005 Act and the tru8tee8 and oxamlner Charits Accounts {Scotland} Regulations 2006 (as amended). The charity tnjstees consider that the audit requirement of Re9ulation 10{1 } Id) of the Accounts Regulations does not apply. 11 is my responsibility to examin8 the accounts as requlred under section I 44111 Icl of the Act and to stale whether particular matters have come lo my attenlicffl. Basls of Independont My examination is carried out In accordance with Regulation 11 of the 20C6 A(wunts examln8 Statomont Regulations. An examination includes a review of Ihe accounting rewrds kept by the charity and a Gomparison of the acwjnls presented with those records.11 also includes consKleralion of any unusual items or disdosur8s in the accounts and seeks eXanatIonS from the trustees conceming any such matters. The procedures undertaken do not pmvide all the evidence Ihat would be required in an audit and, consequently, I do not expres8 an audit opinion or) the view glven ty the accounts. Independent oxamlner's In the course of my examination. no matter ha$ come to my attention statement which gives me reasonable cause to believe that in any material resFcI the requirements: to keep accounting rttords in accordance with section 44{1) (a) of the 2Crt)5 Act and Regulation 4 of the 2006 Accounts Regulations, and lo prepare accounts which accord with the accounting records 2nd ¢omply wrth Regulation 9 of the 2006 Accounts Regulations have not been met, or to which, in my opinioll, attention should be drawn in order to enable a proper un he accoun1$ lo be reached. Signed: Namo: Pa Relevant professlonal quallllcation{s} or body InBtitute of Financial Accountants {rf any): l Dick80n Address: 5 Buccleuch Street Dumf rie3 DGI 2AT 'Please de18t8 the In tha br8c8ts Ifthey th not apply. Iflhe rdS do 8ppty. set tyjt the6 m8tter8whlth have CA)rnefrJ yrAJr attenlksn on the follo¥*ing page.
APPENDIX 3 Disclosure section Only complete if th8 examiner needs to highlight material problems. Glve hore brfef dgtail¥ of any items that the examinor wishes to dlscloso
APPENDIX 1 OSCR Period start dale M¢)Dth Year 2025 Peri(xl end date Month Year From 01 To 31 2026 kottith Charity Regulator Office of the Scottish Charity R•gulator Reference and administration details Charity name Other name8 charty Is known by Roglsterèd charlty numboT Charlty'8 prlnclpal addres8 ENABLE DUMFRIES & DISTRICT BRANCH SC021033 9 Kellwcw)d Place Dumfries Scotland Postcode DG14HJ Names of thg Gharity trustees on datt of approval of Trustees, Annual Raport Trustee nam• Off1 (If any) Dat88 acted If not for wholo year Namo of p•rnon (or body) entltled lo Pamela Mccolrn Treasurer Jane Still ChairlSe¢retary Marjory Irving Laura Thin Dean Wilson Alex Stewart Donna MGClung Angela Milroy Jessu Lamont 10 11 12 13 14 15 17 18 19 20
APPENDIX 1 Reference and administration details Names of all other charity trusteos during th• perlod. if any. (for èxample, th08e who resigned part way through thg financial pÈriod} | Nam• Structure, governance and management Typ¢ of governing do¢ument Conslrtution Trustee recruhmont and appointment Trustees are nominated and elected al AGM'S by members Objectives and activities ChariL7bl• purposes We aim to provide a safe environmenl for people with learnirKJ disablities lo socialise. W8 have monthly discos lo encourage this. Summary of the rnain activltles In relatlon to these objects Our monthly discos provide the opportunlty for people wllh learning and physical disabilities to develop social skills and mak8 new friends.
APPENOIX 1 Achievements and performance Summary of the maln achlav•ments of We increased our membership again. We have re8che(l out lo people the charlty duflng the flnan¢io1 perlod oU1th Dumfries and have had many new faces al our diycos. Our disGos are themed which gives people the ¢hance lo expres8 themselves if they wish. We have many new young members and have again donated to local charities. Financial review Brief statement of the charity's poII¢y on r888bves The board seek to hold a reserve of £500 in account lo cover any potenlial outslanding liabilities in event of closing operations. Detalls of any d•ficlt There was a small defrt for the year 2024-25 bul this was 0)ved by reserves and was 8 result of increased donations Donated fa¢llltl•s and servlces (if any) The Dumfries Rugby Club allowé(l us lo hold our discos at their premises free of charge.
APPENDIX 1 Other optional information Declaration The truslee6 doclare that thoy have approved thg tru$t•88' report al)ov•. Sbgned on behalf of the charity's tru$tO0$ Signature($bA OSCR wlll •¢up dlqRol or typed ¥ignatur•s Full namo(s) Pamela Mccolm Position (•.9. Chair) Treasurer Date .,
APPENtAX2 Enable Dumfrfes & District 8r¥n¢h SC021033 OSCR Receipts and payments accounts Fr•dI Scotbsh(haiity Wlthr 2Q25 Mthrth Section A Statement of receipts and payments •d R••tiird fvr E¥11 funth p•rfod p•rfod Al Gr8rt9 lar¥j wyr•5 Rerts ts4xn 05$ rec• 4110 41fO At s101•1 A2 R•¢•lpi•lMThuMt• 208 1205 A> Pawn acts18 192B 2,100 1730 72 72 LÈgai csi$ A8$ublofyl 4101 J.816 4101 3.516 18951 AS Yrnnufw¥k)l{Imrnl knd Suryluslf¢hMfgry••r 19S 195
PPENC¥X2 Enable Dumfriwg & Dl$trt¢t Branch Section B Slatement of balances SC021033 Caie4or*S tund TOW dl B1 Catthfvhdts 11,873 119 10,717 11.862 unreth Tot41 2DO Dètstia 4LlabWW Tqknl atallE
y
BSConlryrtW>ll Tc prtntNAm• Dtht•of •pprowl DKwnb•rXQ7
APPENDLX 2 Enable Dumfrios & District Branch SC021033 Section C Notes to the Accounts 1 Nature PUryK ol funds (may be statedo analysis offvnds $heets) Typo of attivity OT prO¢t 8upported i116btut C2GMts Totsl C3a Trust•• remungrauon Ifno remuNdrakn waB th& perh)d to atytharity Iru5te& ¢wrwn CnSCie¢l lo trustee cr05s Ihls (otheTh¥oP16t8 Sè¢tvJn 3bl Authormy tsndèr p81d C3b TnAtae rgmuneratlon- tails C4a Trusts• expense IfTh) exp8nse8were pald108ny tharity tho p8rknd then cr0$6 this lotheTh¥x coMpta $e¢tbM 4bl C4b Trust•• 8xn- d&lo11s Natu ol ¥elatlonship Naturs tyf transaclorb CSTran8actlons wlth trte C6 Other information EM4B01-2028Acxwntsl Nc4as
NPPt2 En#bl8 Dumlries & District Brnnch SC021033 Additional analysi5111 ATraty8knof recdpb and plYn p•rtpd Tat4ItstPvd nurnit¢ 2 (IAN TWl¢wiryiit Pqnn4n•rt ToW¢uW thd rund fvr dswJandtstlkg 185 4165 200 T+X41 4168 J.205 4 Paymwtsf•Mknodlr4¢¢¥i¢k•rltsbhaclpiill EApDnthb d• Tpt4lthitpiiloo fundi I r401 2,710 15 ISD bqr* (th ijo Total l929 ino
FFÉTrUX2 SC021033 Additl01131 analysis121 IthA¥ Gr055tr&* 1nccrnMin¥¢6tyWL¥(thr laThYa 420$ to&ts 2.1ty) 72 61e IDd•
APPENDIX2 Enabl• Dumfrles & 018ts1ct Bran¢h SC021033 Additional analysis131 T(4LIN•kl•d Lkn8¥on& RPtsfrWknV1r0)XNP Sub l¥i•l Rerel Gro551rattlr¥p*Tnerts Svb T4•J•ts •• OffundÈ DI0111r1)7