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
T￿3$U￿r
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 2￿5
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 beI￿ve 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 p￿pared 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$ulpth?ns
Tea Money
SWI Calendars & Diarle5
630.C
124.C
21.C
o.co
240.CLI
407.40
i&
12.tsj
Entert31Trrnent. Sales Tab￿S etc
SWI Calerth￿ & 0￿￿e$
21.
io.
240.
165.
Lunth
Fundralser5
Donations (Vis￿r5 etcl
(lull Sl*ets
Sundries
Show Wlnnlngs
Lunch
Hall Rent Heatlr¢etc
Speake
Postage. Telephone
Printiry¥ & Stat￿r￿ry
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