SWRI AUCHTERMUCHTY INSTITUTE RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 OCTOBER 2025 CHARITY NO SC026373
TRUSTEES, ANNUAL REPORT For the year ended 31 October 2025 The trustees have pleasure In presenting their report together with the financial statements and the independent examinerf5 report for the year ended 31 October 2025. Reference and Adminlstrative Informatlon Charity Name SWRI Auchtermuchty Instttute Charity Number SC026373 Parent Charlty Scottlsh Women's Rurdl Institutes Parent Charlty Reference sc011901 Address clo Barbara Acheson Leckiebank Fami Auchtermuchty Cupar, Flfe KY14 7ED Trustees 2024125 Mrs BAcheson Mrs A MacLeod Miss L Rosser Mrsj Robertson MrsA Lockhart M5 S Marshall Mrsj Mccaffery Mrs F Orr President VI President Secretary T3$Ur Independent Examlner Mrs Joy Roberts 9 Cupar Road Auchtennuchty Frfe KY14 7DQ Page I
Structure, Governance and Management The Charity is an unincorporated association within Fife Federatlon of the Scottish Women's Rural Instltutes. It is govemed by tt5 conslitution which was odopted on 28th November 1949 and last amended in November 1996. Appointment of Trustees The members vote for a committee of up to 9 eligible members at the annual busine55 meetin8 held in November. Members can seNe for a maximum period of three years, but stand for re-elertion each year. The commtttee rneets on a rnonthw basis. Objectlves and Actlvlties The alms of Auchtermuchty Instltute are as follows:_ lal To advance the educatlon and tralnlng of those who live and work in the country* or are interested in country life, in home skllls. family welfare and citizenship; To promote the preservation of Scotland's traditions and rural herlta8e and To promote the provlslon of facllltles Sn the Interests of social welfare for recreatlon and leSSu tSme occupatlon so that the condltions of Ilfe of people who Itve In the country or who are interested in country Ilfe may be Improved. And in furtherance therof but not otherwise the organisatlon shall l Encoura8e home skills 2 Conslder family welfare and cltlzenshlp 3 Preserve the tradltlons of rural Scotland 4 Enhance awareness of Scotland's rural herltage 5 Work for intematlonal co-operation and tsnderstandi amon85t women 6 Encoura8e home and small rural Sndustrles, both Indlvldual and cooperative. Meetlngs are held on the third Tuesday of each month from September to June. {bl Ic I Achlevements and Performance Auchtermuchty Institute had a membership of 20 during the 2024125 year. The Institute continued to be afflllated to the Frfe Federation of SWIS. Meetings were held in Auchtemiuchty Bowlin8 Club on the 3rd Tuesday each month from September to June. Speakers and demonstrator5 during the year resulted in a very voried, entertainin8 and educational programme, whlch Included a Macrame taster, a tslk on the Commonwealth War Graves; Hlstorlc Costume making with volunteers from Falkland Palace sewlng team: a Floral Art demonstratlon,. a vls6t to the beautiful gardens at Pitlochle House; Wlld West 2. an Illustrated journey around western US states: a taster in Modem Colligraphy and a vlsit from Cameron SWI who provided a quiz. a recipe for Baileys truffles and some Christma5 crafting ideas. We were delighted when one member had the honour of being an Evelyn Baxter Scholar in macrame for 2025. Monthly competition5 continued to be varied and well supported. Member5 continued to participate in competittons, indudin8 the Frfe Federation Show, Letham Show and Cupar Flower show, where we were delighted to win the Interln5titute competition. We also attended the Apring and Autumn Cupar Group meetings as well as both meetings of Fife Federation and we sUPPOrted the annual Fife Federation Quiz. Coffee Moming and Afternoon Tea a5 well as the Four Corners crafting event. Page 2
Financial Review Our main source offundingcomesfrom ourannual coffee mornin& with all membership fees being passed on to Fife Federation. A small raffle is held at eath meeting and thls covers the cost of the speaker and food. The 2025 coffee morning raised over £407, an increase from the prevlous year. Receipts durlng the year totalled £1.564.12024 £3,638). Expendkture totalled £1,25012024 £3.5051 resulting in a surplus of £134 for the year. Reserves Pollcy It is the policy of the trustees to hold reserves to meet 6 months of normal runnlng costs and this contlnues to be achleved. wlth selveS of over £2.2 at the end of the year. Approved by the Trustees on 13th January 2026 . tte Mccaffery Presldent Pa8e 3
Independent Examiner's Report For the Year Ended 31 Ortober 2025 Independent Examlner's Report to the Trustees of SWRI Auchterniuchty Institute I report on the flnancial statements of the charity for the year to 31 October 2025, which are set out on pages 5-6. Respertiv¢ responslbllltles of Trustees and Examlner The charity's trustees are responsible for the preparation of the accounts In accordance with the terms of the Charity and Trustee Investmentlscotlandl Act 2(M)51"the 2(NJ5 Act") and the Charities Accounts {Scotlandl Re8ulations 2(K)6 las amended) I'the 2(K)6 Regulatlons'l. The charity's trustees consider that the audlt requirement of Regulation 10(l}Idl of the 25 Act does not apply. It Is my responsibility to examine the accounts as required under section 441lllc l of the 2LM)5 Act and to state whether particular matters have come to my attention. Basls of Independent Examlnerfs Rewt My examination is carrled out In accordance with Regulation 11 of the 2(K16 Regulations. An examlnation includes a revlew of the accountlng record5 kept by the charlty and a comparison of the accounts presented wlth 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 requlred In an audlt and consequently I do not express an audlt oplnlon on the vlew 8lven by the accounts. Indopendent Examlmrfs Ststement In connectlon wlth my examinatlon, no matter has come to rny attention:_ l. whSch 8lves me reasonable cause to beIve that. in any material respect. the requirements to keep accounting records In accordance wlth sertion 44llllal of the 2005 Act and Regulation 4 of the 2C#)6 Re8ulations and - to prepare accounts which accord wlth the accountin8 records and comply wlth Regulation 9 of the 2LX)6 Regulatlons have not been met, or 2. to whkch. in my opinion, attentlon should be drawn in order to enable a proper understanding of the accounts to be reached. Date Joy Roberts 9 Cupar Road Auchtermuchty Fife KY14 7t)0 Page 4
Statement of Receipts and Payments For the Year Ended 31 October 2025 Unrestricted Restrfcted Funds Funds Totsl 2025 Totsl 2024 Receipts Voluntary Recelpts Grant- Fife Counal Fund Raising 100 333 407 407 Receipts from Charitable Actl¥ltle5 Membership Fees Outin8s and Meals Sundry 588 2,(M)7 611 3,639 240 317 1,564 240 317 1,564 Payments Cost of Charltable Actlvltles 1.250 1.250 3,505 Surplus/{Deficli for Year 314 314 134 Full detalls of recelpts and payments are Set out In Appendix I All fund5 are unrestricted. Statement of Balances - As at 31 October 2025 Unrestrleted Restrfcted Funds Funds Total 2025 Total 2024 Fund$ Reconclllatlon Cash at Bankand in Hand- 31 Ortober 2024 SurplusllDeflcltl for Year Cash at Bank and in Hand- 31 Ortober 2025 1,913 314 2,227 1.913 314 2.227 1,779 134 1,913 Approved by the Trustees on and slgned on their behalf by an tte Mccaffery President June Robertson Treasurer Page 5
Note5 to the Accounts - For the Year Ended 31 October 2025 l Basis of Accounting These accounts have been ppared on the Receipts and Payments basls In accordance wth the Charitie5 & Trustee Investment (Scotland) Act 2Q)5 and the Charitles Accounts IScotlarKII Regulations 2{)& las amended). 2 Nature and Purpose of Funds Unrestricted funds are those that may be used at the discretion of the trustees in the furtherance of the objects of the charFty. The trustees malntaln a slngle unrestricted fund for the runnlng of the charity. There are no restrlcted funds. 3 Related Party Transactions No mUneratIOn was pald to the trustees or any connerted persons durlng the year. Page 6
INCOME AND EXPENOITURE AcccKwfFOR ThE IW¢ ENI)ED 3ISTOCTO8ER 2025 INCOME EXPENDIIURE Annual b$ulpth?ns Tea Money SWI Calendars & Diarle5 630.C 124.C 21.C o.co 240.CLI 407.40 i& 12.tsj Entert31Trrnent. Sales TabS etc SWI Calerth & 0e$ 21. io. 240. 165. Lunth Fundralser5 Donations (Visr5 etcl (lull Sl*ets Sundries Show Wlnnlngs Lunch Hall Rent Heatlr¢etc Speake Postage. Telephone Printiry¥ & Statrry Show Entrles Sheets Prites io.c 32.clj 7S.90 1,564.4 1,249. BJlprKe brou8htfowrd frorn List year Add 2025 Irth Tctsl Deduct 2025 Expenses B•l•nce f•rYled foThv•rd to nextyear 1,912.71 1.564.40 3A77.11 1.249. 2,227.21