BLAIRGOWRIE COMMUNITY PROJEcr FOR YEAR ENDED 31 (KTOBER 2025
BLAIRGOWRIE COMMUNITY PROJEcr Corterts Pagé Pages Reference and AdministrdtiNe Detail Report of the Board of Directors Independent Examinerfs ReiK*t to the Direttors Statement of Financial Activities Balance Sheet Notes to the Accounts
BLAIRGOWRIE COMMUNITY PROJEcr RefererKe and Administration Details DIREcrc*s: Miss J Labum Mrs A C Lindsay Mrs A Bowman SECRETARY: Mrs S Whiteford REGISTERED OFFICE: 14 Rosemount Park BLAIRGOWRIE Perthshire PHIO 6TZ Swttlsh Charlty Number 50)28354 Crynpany Registration Numb Sa554 Bankers CAF Bank Ltd 25 Kings Hill AME Kings Hill West Malling Kent ME194JQ IndepeThJent Examiner Morag Magdziarz
Report ofthe Dlre¢tors Theboard submits its annual report together with ¥countsfor theyearended 31"(ktober 2025 Structyre, 6o¥ernancè MMent Blair8owrieCommunity Project 153 registered chaity. and was incorporated as a privatetornpany limited by guantee23 Crtober 1998. Thedirertorsareasstated on pa8e 2. 1 thedirectorsarevolunteers no dirLXtor recval any remuneration or expensesdurin8theyear. Onethird or wch number as losest to onethird of the committee will retire exh yew butwill beeftgiblefor T&dtttion. Obie¢tTrvesandAfti¥itiès Theprintipal activity of the company haschanged sin¢etheYouth Centrebuildingwassold. Theresidual fundsare to bedistrlbuted to a local group to ¢ontinuesimilarwork.After theyear end funds have been dittributl to 5 local groups named below. Achle¥ementSd Performance Thwewa5 no activityover thepastyeaf and thew CoUnt ha5been closed and thefinal balance distribut&Y to local groups. Fln•ncSal Ilèview Thefinancial regjltsfortheyear e set outon pa8es5 to 9. TheCAF account ha$bn closed and the balancewasdistribut&J to local 8roups. TheBoard con&der that thestateof4ffrs ofthecompany issatisfartory. ON BEHALF(ThE BOARD.. S. Whiteford Datv.- 2310712026
BLAIRGOWRIE COMMUNITY PROJEcr Independent Examinerfs Rewt to the Dlrecto l p)rt onthe atcwnts olthe chairty forts yearenthd 31 Oaotrr2025 ¥ththare set¢M4X pages 5 to9. fteswp4e reswl>lRs ¥s1esa1 eX•nr The tnjstees IW are dreCr$oFthe ccknpary fort fhcc¥npany tswl reswmsth for paTrtn of the accoufits in accordan wth theterms olts ChaiitiP5 andTrustee InveSent IScotlèThl1 Att 25 and the Charits Accounts Iscotkndl RegulatK)n$ 2(1)6. twstees con5thrthat anaudit not quIredfOri% yearunder Regulation IOIII lal to Icl ofthe 2(M)6Accounts gUlaS. my re&F¢SibAY treyam1 the a(xwnts as quIred undèr$edn 44111 Ic I oftheAaandt05tsts whetherp3cYrrnattrSlwveUtoMy3ffefftK. My eNAmination is carried c¥Jt Inarcordar with Regalk)n 11 of tha11$ Accomtslscctlandl Re8ulatI)r{2fK)61. An examination iludeS a wiew0f Bccounfjryg keotrrythecharity and a Ccrn[ThOfthe accounts presented with thtsse rec0rds.1taO indu(les consideratJn ofany UNJ$L1 rtem5OrdCknsUS inthe actthJnts,aThJ sèeks expL4nations ftDrn the trnstees conmIn8 any such matte. pt¢Kedures undetsken do Pr1th all1 e¥thre tha1Wld required inan 3udr(and conseqentty Mopir)n ENen astowhetrrts acc$ Kxesenta.tr andfair¥vr aThJ the rep is MIted10th0$e Matte setoijf Int nextStstEThnt. 1rdep•tIarnw.S si•tement Intr cwtse of my examinatk)n, matterha5 come to my atteit l. gfves rne a$(b cause lobelethatln any material TESFttthe qUirements.. to keep3cThtir coldS th¥ccordarKe wilh sectti)44lillal of tts 2LX)SActaThJ Regulat¥x4 of the 21JJ6 A¢tcwnts Regular to prepare accounts whKh accord withts accThJntir records comth withtsE RegulatKkn8 c4 the 2(¥J6Accounts P4LatAMs have Trjt teen mel 2. to whth. in my OF4nwt.attentmShj orthrto enable a prwruTrkntanding ofthe acc(wJnts to be rea(*d. Date 2810712026 IndepeThYent Eyarnirr
BLAIRGOVIRIÉ COMMUNITY PR0C[ Stat•mtnt of Finan¢lal Activitiesd Income & EMpendlturÈ Account For The Year £ndln831stCttober 2025 TOL4 2025 Total 2024 Income and Endowments Fr(¥r gerdredJThyS'. GovemarKe costs EyFEndibJrp Tctsl ReswI ExperId Netmo¥eMert fundS Rec1(11 ol Furxts AMOrtoOf rESd fuThJ Totsl funt15 brou8htforwa TL**lf¥rKburrledforward
BLAIRGOWRIECOMMUNtIY PROJEcr Balancè Sheet •5at 31st Ortober2025 2025 2024 Not FIXED ASSEI5.. CURRENT ASSEI5.. Debtors Cash and bank CAF ¢105ed cash CURRENT LIABILlnES- Creditors.'amountsfailing duewithin theyear Net Current Assets Total Net Assets Capital and Reserves Protected re5er¥es Restricted fund5 Thrillseekers For theyear ending31 O¢tober 2024 thecompanywasentitiled to exanptlon from audit under srftion 477 of theCompaniesAct 2006 rdatingto small compani The member5 have not required thecompany to obt•n audit in accordancewith section 476 ofthe CompaniesAct 2006. The directoisxknowled8etheiT responsibility for cornplyin8Wlth therequirementsof thekt with respect to the¥countin8 periodsand forihe preparation of the accounts. The accounts have been prepared in accordantewith thepro¥iyonsapplicabletO 5rnall companie5 regime. The ac¢ounts have been prepared by the board ofdirectorsand signed on itsbehalfon 23m7126 ffsACiwKtsJy
BiAIRGOWRIECOMMUNITYPROK NDtestothe Accounts The note5 forrn part of thesefina)cial statements AccoulfflN POLICIES B•lsolaccotsfttlng The¥counts areprepar1 underthe historical coast conventions in accordance with applicable Accounting Standard5, the 2005 Statement ofRecommended Prxticeand the Charities Accounis (Scotlandl R4ulations 2006. There is no difference between thesurplu50n Ordin tIvitIestn thestatement Of Financial Activitiesand its historical cost equival£Y)t. Ibl Acquisitions Disp05als Thecharity hasnather acquired nor commÈnced any busintss activitiÈsdurinBtheperiod nor ha5it discontinued any operationsor a¢tiviti Cath IIow5tement The charity hasiaken advant4eofthe proviyonsofFRS 102 SORP and ha5 not prepared a cash flow statement. Corporion T• VAT The company hascharitablestatus and ISernpt from Corporation Tax on the income li has reteived. 7he company is not re8iStered forVATand thereFore eXpdIture1$shOwn inclusiveof VAT. Depretiation Depreciation iscaculated asto writeoff therost of an asset. less its estimated resdual value, over the useful economic lifeof that asset a5follow& Equipment -20% Stotks Siock isvaued at the lower ofcost and net realisablewalutr. after makingdue allowantefor obselete and slow rnoving items.
8LAIRGOWRIE COMMUNITYPR<Jxcr Notesto thè Actountslcontinutdl Tot4 Funds 2025 Tot Funds 2024 21 fJovemance Cost5 Aetountancy Fee Company Fees Losson disposal of fixed assets Bankcharges 31 ExPerthr¢(hOrab1È aLthf 8oèrd cost5 4) Fixed assets Equlpment Total Cost At 31 (ktober 2024 Dispo3sals Costs at 31 Ortober 2025 Depreciation At 31 October 2024 Disposals At 31st October 2025 Net8(ty)k V•b At31st October 2024 At31stOctcer2025 51 Related p¥tyt5artions trigthe year no rnanagememfeeswere patrjto ary 51aff nmter5 durll¥ t year. 61 Emplo•5 The club had no employeesduringtheyear. 71 CompanyLlmlted b¥Guatee Each Member ofthe Company undtrtakesto ¢ontributeup to El to the assetsof thecompany in the Mit of its beingwound up while he 153 Member. orwithin oneyear after he ceased to bea Member for payments ofthedebts and liabilitits ofthecompartycontracted beforeheceal to be a Member, and of the costs. charges and expensesof windinB up. for theadjustmentof therights of the cofttributors among themsdves.