Charleston Neighbourhood Centre Scottish Charity SC027626
Receipts and payments account for the year ended 31 March 2025
| Note Receipts Grants & Donations Total Receipts Payments Charitable Activities 3 Total Payments Excess of receipts/(payments) over (payments/receipts in the year |
Unrestricted Restricted Total Funds 2025 £ 26,147 8,399 34,545 |
|---|---|
| 26,147 8,399 34,545 |
|
| 18,504 14,814 33,317 |
|
| 18,504 14,814 33,317 |
|
| 7,643 6,415 - 1,228 |
Charleston Neighbourhood Centre
Scottish Charity SC027626
Statement of Balances as at 31 March 2025
| Cash at Bank and in hand Bank and Deposit balances brought forward Movement in year Excess of receipts over payments for the year Bank and Deposit balances carried forward 3 Represented By: |
Unrestricted Restricted Total Funds 2025 £ 6,758 7,595 14,351 7,643 6,415 - 1,228 |
Unrestricted Restricted Total Funds 2025 £ 6,758 7,595 14,351 7,643 6,415 - 1,228 |
|---|---|---|
| 14,401 1,180 |
15,579 | |
| Bank Petty Cash |
15,379.38 200.00 |
|
| 15,579 |
The financial statements were approved by the Trustees on
Signed for and on behalf of the Board of Trustees.
Charleston Neighbourhood Centre Scottish Charity SC027626
Notes to the financial statements
1 Accounting policies
Basis of accounting
These financial statements have been prepared on the receipts and payments basis in accordance with the Charities & Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2 Nature and purpose of Funds
Unrestricted funds can be used in furtherance of any of the charitable objects at the discretion of the trustees. A single unrestricted fund is maintained for the day to day operations of the charity.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
3 Trustees Remuneration and expenses
No remuneration was paid to trustees during the year and no expenses were reimbursed to them. There were no related party transactions.
4 Funds held
| BBF 1/4/24 Income Expenditure Transfers Restricted Laughter Club Wages 19.15 - 19.15 Laughter Club 25.06 19.15 114.00 Food for Thought 3,241.32 6,736.76 9,584.91 DPT FFT Grant Fruit & Veg 84.39 1,642.34 1,715.43 DPT FFT Grant Shed 0.22 Covid Recovery Grant 625.37 0.31 857.98 NHS Grant 0.31 0.31 Dundee Partnership Cheeky 0.46 Laughter Club Trusthouse gr 7.03 - 19.15 PT Xmas Money D/P grant 75.48 - 2.63 Winter grant 306.96 - DVVA Winter Clothes Grants 3,000.00 2,500.00 6,758 8,399 14,814 - Unrestricted Centre Funds 1,196.94 590 822 Coffee Bar 12.37 Arts & Crafts 691.73 264.63 328.50 CLD Womans Group 36.61 206.00 117.65 Child Art Group 37.20 374.70 212.50 |
BBF 1/4/24 Income Expenditure Transfers Restricted Laughter Club Wages 19.15 - 19.15 Laughter Club 25.06 19.15 114.00 Food for Thought 3,241.32 6,736.76 9,584.91 DPT FFT Grant Fruit & Veg 84.39 1,642.34 1,715.43 DPT FFT Grant Shed 0.22 Covid Recovery Grant 625.37 0.31 857.98 NHS Grant 0.31 0.31 Dundee Partnership Cheeky 0.46 Laughter Club Trusthouse gr 7.03 - 19.15 PT Xmas Money D/P grant 75.48 - 2.63 Winter grant 306.96 - DVVA Winter Clothes Grants 3,000.00 2,500.00 6,758 8,399 14,814 - Unrestricted Centre Funds 1,196.94 590 822 Coffee Bar 12.37 Arts & Crafts 691.73 264.63 328.50 CLD Womans Group 36.61 206.00 117.65 Child Art Group 37.20 374.70 212.50 |
BBF 1/4/24 Income Expenditure Transfers Restricted Laughter Club Wages 19.15 - 19.15 Laughter Club 25.06 19.15 114.00 Food for Thought 3,241.32 6,736.76 9,584.91 DPT FFT Grant Fruit & Veg 84.39 1,642.34 1,715.43 DPT FFT Grant Shed 0.22 Covid Recovery Grant 625.37 0.31 857.98 NHS Grant 0.31 0.31 Dundee Partnership Cheeky 0.46 Laughter Club Trusthouse gr 7.03 - 19.15 PT Xmas Money D/P grant 75.48 - 2.63 Winter grant 306.96 - DVVA Winter Clothes Grants 3,000.00 2,500.00 6,758 8,399 14,814 - Unrestricted Centre Funds 1,196.94 590 822 Coffee Bar 12.37 Arts & Crafts 691.73 264.63 328.50 CLD Womans Group 36.61 206.00 117.65 Child Art Group 37.20 374.70 212.50 |
|---|---|---|
| 6,758 1,196.94 12.37 691.73 36.61 37.20 |
8,399 14,814 - 590 822 |
|
| 264.63 328.50 206.00 117.65 374.70 212.50 |
| Team Building | - | 21.85 |
|||
|---|---|---|---|---|---|
| Events | 795.75 | 951.53 | 1,096.60 | ||
| LMG Advancers | 54.76 | 373.00 |
112.08 |
||
| Yoga | 114.72 | 5.00 | 114.72 | ||
| Dance Fit | 32.00 | 32.00 | |||
| Zumba | 1,265.28 | 1,336.41 |
825.00 |
||
| Dundee Bairns Lunches | - | 31.50 |
|||
| Petty Cash | 126.00 | 11.38 | - | ||
| Line Dancing | 324.80 | 1,566.00 | 1,120.00 | ||
| DP Child Art & FFT Grant | 40.03 | ||||
| DP Advancers & Womans gr | 224.76 | 1.37 | 194.26 | ||
| Lotto Grant | 1,672.43 | 3.42 | 1,670.58 | ||
| Playgroup Fund | 581.20 | 393.57 |
345.27 |
||
| Festive Grant | - | 57.31 |
57.31 | ||
| DP Winter Grant 23/24 | 313.00 | 2.63 | |||
| Tea Coffe Grant | 132.51 | 119.57 | |||
| Soup Grant | 53.89 | 135.51 | |||
| DP Kids Trips | - | 1,853.00 | 1,853.94 | ||
| DP Laughter Club Snacks | - | 1,229.81 | 1,170.81 | ||
| DP Festive Fund | - | 1,749.53 | 1,678.37 | ||
| Col Grant 2025 TV licence | - | 350.00 | 349.87 | ||
| Laughter club wages - wm th | - | 2,000.00 | 1,040.85 | ||
| Lotto Grant 2025 | - | 8,332.00 | 1,162.30 | ||
| DP Laughter Club Wages | - | 1,273.00 | 1,259.64 | ||
| COL Grant - Soup 25 | - | 349.00 |
108.37 |
||
| DP Gas/Electric grant 25 | - | 1,000.00 | 1,000.00 | ||
| DP Womens Group Grant 25 | - | 664.00 | 653.78 | ||
| DP Advancers Group grant 2 | - | 500.00 | 250.00 | ||
| Asda Advancers & Womans | - | 710.00 | 729.29 | ||
| 6,398 | 25,557 | 17,681 | - | ||
| 14,352 | 34,545 | 33,317 | - |
Total Funds 2024 £
35,797 35,797
34,414
34,414
1,383
2024 £ 12,968
1,383
14,351
14,150.63 200.00 14,351 - -
BCF 31/3/25
-
- 69.79 393.17 11.30 0.22 - 232.30 - 0.46 - 26.18 72.85 - 306.96 500.00 343
964
12.37 627.86 124.96 199.40
- 21.85 650.68 315.68 - 5.00 - 1,776.69 - 31.50 137.38 770.80 40.03 31.87 5.27 629.50 - 315.63 12.94 - 81.62 - 0.94 59.00 71.16 0.13 959.15 7,169.70 13.36 240.63 - 10.22 250.00 - 19.29 14,274 15,581
15[th] July, 2024
Independent Examiner's Report to the Trustees of Charleston Community Centre Scottish Charitable Incorporated Organisation SC027626
I am reporting on the accounts of the charity for the year ending 31st March 2024, which are included in the accompanying pages.
Responsibilities of Trustees and Examiner
The charity's trustees are responsible for preparing the accounts following the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees believe that the audit requirement of Regulation 10(1)(d) of the Accounts Regulations does not apply. My responsibility is to examine the accounts as required by section 44(1)(c) of the Act and to report on any specific issues I find.
Basis of Independent Examiner’s Statement
My examination follows Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. This involves reviewing the charity's accounting records and comparing them with the presented accounts. It also involves considering any unusual items or disclosures and seeking explanations from the trustees. These procedures are not as comprehensive as an audit, so I do not give an audit opinion on the accounts.
Independent Examiner’s Statement
During my examination, no issues came to my attention that would lead me to believe that:
-
The requirements to keep accounting records according to Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations have not been met.
-
The accounts do not align with the accounting records or fail to comply with Regulation 9 of the 2006 Accounts Regulations.
Also, there were no matters that I believe need to be highlighted to ensure a proper understanding of the accounts.