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