## **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.