Charlty Regl$tration Numbgr: SC026697 Dunbfrath Community Contro Trustees, Report and Statoment of R8eoSpts and Payment8 for tho year endad 31 Decomber 2024
DUNBEATH COMMUNITY CENTRE LEGAL AND ADMINISTRATIVE INFORMATION Charity Name: Dunbeath Community Centre Charlty Regi$tratlon Number: SC 025697 Prlnclpal Offl¢o: Community Centr8 Dunbealh Caithne8S KW6 6EF Tru8teg8: Mrs Karen Cowie (Chairperson) Davld Miller (Wice Chairman) Francis Allan Isecrelaryl Mrs Jenna Irvine ITrea$urer} Mrs Le8 Cormack Michael Sutherland Llam Sutheriand Mrs Anne Macbeath Indopgnd•nt Examlnpr: John F Cormack B.SclHonsl CA ViGtor T Fraser & Co Limllgd Chartered Accounlanls 3.4 Market Place WICK Cailhne$$ KW14LP Page 1
DUNBEATH COMMUNITY CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 Creatlon and Objocts of the Charity Dunbealh Communlty Centre has operal8d under its present conslitutlDn since 1 November 1973. Ils objects aro lo provide a community facility for the benefit of Ih08e living in the villag8 and dlstricl of Dunbeath. Structure, Govèrnance The charlty is run by 8 management Committee all of whom are truste88. Trustees are appoinlod from the ommunity of thé vllla9e arsd di8lrlct of Dunbeath. Actlvltleo Thè communlty centre18 let for various purposes In order lo provlde faci1Slle$ for the use ol the Gommunlty and raise funds to help wlth the upkeep of the premises. An annual grant18 received from Hlghland Council. Achlovem•nt8 and P8rform•nce The oommunily centre conllnu8s lo bè malnlained lo an acceptable standard wllh the provision of other equipment being ongoing. The facillty Is oppreclal8d and enjoyed by the local communlly and the new play park is belng well used. Resepies Pollcy The managèrnenl committee has examined the charity's r•qulrement for reserves in11ght of the main risks lo the organisalion. The unrestricted reserves are necessary to Gover approximalety 12 months operatlng 8xpendilur* logèlher with a provision for future repalr8 lo tho property. The charity wnlinues In a sound flnancial manner wlth close ¢ontrol of oxpendlture being rnalntalned. Total resource8 of £41,971 (2023 £44,890) were hgld as at 31 Dgcember 2024 of whlch £2,321 12023 £5.7711 were unrestrlcled. The trustèes declare that thoy have approved the abovè report. Slgned on behalf of thè charity's trustees. Mrs Karen Cowle- Chalrperson 16 March 2026 Page 2
DUNBEATH COMMUNITY CENTRE Independènt Examlner8 Report to the Trustees for tho year ended 31 Decèmber 2024 I have examined the Statement of Receipts and Payments of Dunbealh Community Centre for the year ended 31 December 2024 set out on page 4. Respective Responslbllltlgs of Tru$ta8s and Examinèr The charity's trustees are responsible for the preparation of the accounts in accordance with the term3 of Ihg Charities and Tru51ee Investment IScotland} 2005 Act and the Charities Accounts (Scollandl Regulations 2006. The charity Iruslees consider that the audit requirement of Regulation 10111 (dl of the Accounts Regulations doès not apply. It is my responsibility to examine the accgunls as required under section 44111 Icl of the Act and to stale whether particular matters have come to my attention. Bas18 of Indopendfrnt Exttmln•r's Statement My examination Is carried out In accordance with Regulation 11 of the Charities Accounts {S¢ollandl Regulallons 2008. An examlnation includes a review of the accounting records kept by th8 charity and 8 comparison of the account$ presentèd wllh those record$. 11 also includes consideralitsn of any unu8ual items or dlsclosures in the accounts and seèks explanatlons from the Iru51e&s concérnlng any such maller$. Thè procedure$ undertaken do not provide all the evidence that would be required in an audlt and, consequently, I do not express an audit opinlon on thè accounts. Indopend¢nt Examlnor'8 Statom•nt In the cour8e of my examinatSon, no mattsr has come to my attentlon. whlGh glves me rèasonable cau8e to believe that In any materlal respect the requlrements.. lo keep accountlng record5 in accordanGe wllh sg¢tlon 44{1llal of the 2005 Act and Regulation 4 of the 2006 Accounts Ragulalions, 8nd to prepare accounts which accord with the accounting records and compty wllh Regulation 9 of Ihe 2006 A¢counls Régulations havè not been met, or to whi¢h, In my opinion, allèntlon should be drawn in order lo enable a proper understanding of th8 a¢¢ounts to be reached. F Cormack B.SclHons} CA Victor T Frasèr & Co Limited Chartered Accountant8 34 Market PlaGè Wick KW14LP grAU bu Page 3
DUNBEATH COMMUNITY CENTRE STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 310ECEMBER 2024 Unrestricted Funds Rèstrlcted Total Fund8 2024 Total 2023 Grants received 136.753 136,753 500 Beatrice Windfarm grant 2,584 From charitablo acllvities 4,482 4,482 4.440 Donations 850 Investment Income Bank Inteml 531 48 13 Co81 of charilabte actlvitles IDeficltlSurplu8 for th& year Recon¢lllatlon at 31 Decembor 2024 Cash at bank and In hand 31 December 2023 5,771 39,119 44,890 42,058 {DefiellllSurplus for the year 31 19 Cash at bank and In hand 31 December 2024 Slgnod on behalf of the charlty's trustees. Mrs Karen Cowie Chairperson 16 March 2026 Page 4