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SCO 15934
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF KENTALLEN & DUROR COMMUNITY SCIO
| report on the accounts of the charity for the year ended 30 September 2025 which are set out herewith.
Respective responsibilities of Trustees and Examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and in the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation of the 2006 Accounts Regulations does not apply.
It is my responsibility to examine the accounts under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity 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 trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently | do not express an audit opinion on the view given in the accounts.
Independent Examiner's Statement
In the course of my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in any material respect the requirements:
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e To keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
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e To prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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to which in my opinion attention should be drawn in order to enable a proper understanding of the Accounts to be reached.
Signature
Name ae Relevant Qualification/ Professional Body (if any) Retired Address Pineapple House Duror nr Appin Argyll & Bute PA38 4BP Date 29f 1/26
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KENTALLEN & DUROR COMMUNITY SCIO (SCO 25839)
Receipts and Payments Accounts for Year ending 30th September 2025
Statement of Balances for Year ending 30th September 2025
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Bank and Cash in Hand 2024 - 25 2023 - 24
Opening Balances £ 21,355.45 21,400.30
Deficit/suspfJace for year £ 8,160.68 -44.85
Sucpr
£ 29,516.13 £ 21,355.45
Reserves:
Current Account no. 10870243 29516.13 21,355.45
Closing Balance £ 29,516.13 £ 21,355.45 P|
Approved by the Board of Trustees and signed on their behalf
Ae| ee Ls Lo el tt
Date! cnet...Hen 2026
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NOTES:
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KENTALLEN & DUROR COMMUNITY SCIO (SCO 25839)
Receipts and Payments Accounts for Year ending 30th September 2025
Statement of receipts and payments
| Receipts | 2024 -25 | 2023 -24 | ||
|---|---|---|---|---|
| Fundraising | 12726.48 | 15067.06 | ||
| Hall Hire | 10772.50 | 9501.02 | ||
| Donations | 220.00 | 402.70 | ||
| Ragbag | 214.00 | 130.50 | ||
| Grants/Bank Interest/Misc | 2240.00 | 9720.00 | ||
| Solar Panel Income (from 2021) | 523.48 | 558.64 | ||
| £f | 26,696.46 | f£ | 35,379.92 | |
| Payments | ||||
| Fundraising Expenses | 3186.71 | 4316.06 | ||
| Heating (wood pellets) | 992.25 | 2134.50 | ||
| Electricity | 1001.53 | 1532.86 | ||
| Cleaning | 2165.25 | 1265.30 | ||
| Phone | 578.93 | 520.33 | ||
| Ragbag/Gifts/Miscellaneous | 299.04 | 318.29 | ||
| Music Licence | 851.18 | 469.60 | ||
| Maintenance | 4050.81 | 5017.53 | ||
| Improvements | 3482.16 | 17364.41 | ||
| Insurance | 1810.14 | 1679.91 | ||
| Inspections/Legal | 117.78 | 805.98 | ||
| Water | 0.00 | 0.00 | ||
| Donations to Third Parties | 0.00 | 0.00 | ||
| £ | 18,535.78 | £ | 35,424.77 | |
| Deficit/SurplusforYear | £ | 8,160.68 | -£ | 44.85 |
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Kentallen & Duror Community Centre SCIO (SCO25839)
Trustee Report to Members
Year ended 30th September 2025
Trustees as at date of report
Constitution, structure, governance and management
There have been no changes in the year beeing reported upon other than the resignation of MM as a Trustee.
Charitable purpose of SCIO
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Again no changes in the year under review
Activities
After a number of years of significant spend upgrading both the Hall and the surrounding grounds, this improvement expenditure slowed in year ending September 2025. However £3482 was expended on upgrading the vinyl flooring in both the entrance area and the Ladies toilet.
The level of fund raising activities and Hall rental were in line with the prior year
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Future Plans
There are currently no plans for significant enhancement expenditure (or grant applications) in the year to September 2026. However amendments to the constitution are under review in anticipation of a closer working relationship with the Community Council on projects extending beyond Hall management. Any changes to the constitution will be put to members who will have a vote at an EGM. No such extended projects are currently under review by the Trustees
Remuneration and Expenses
No trustees have received remuneration or expenses other than for reimbursement of approved expenditure on behalf of the Community Centre
Reserves
There were significant reductions in both income and expenditure in the year driven by less enhancement costs and the resultant absence of grants received.
However reserves grew healthily to show a closing balance of £29516, an increase of £8161 on the prior year-end. A detailed income and expenditure account is enclosed.
Approved by the Trustees and signed on their behalf
Name
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as
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Position Chairperson
Signature
Date