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 Sa￿554 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 M￿￿Ment Blair8owrieCommunity Project 153 registered chaity. and was incorporated as a privatetornpany limited by gu*antee23 Crtober 1998. Thedirertorsareasstated on pa8e 2. ￿1 thedirectorsarevolunteers no dirLXtor rec￿val 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 dittribut￿l to 5 local groups named below. Achle¥ementS￿d 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$b￿n closed and the balancewasdistribut&J to local 8roups. TheBoard con&der that thestateof4ff*rs ofthecompany issatisfartory. ON BEHALF(￿ThE BOARD.. S. Whiteford Datv.- 2310712026 BLAIRGOWRIE COMMUNITY PROJEcr Independent Examinerfs Rewt to the Dlrecto l ￿p)rt onthe atcwnts olthe chairty forts* yearenthd 31 Oaotr*r2025 ¥ththare set¢M4X pages 5 to9. fteswp4e reswl>lR*s ￿￿¥s1￿esa￿1 eX•n￿*r The tnjstees IW￿ are dreC￿r$oFthe ccknpary fort￿ fhcc¥npany tswl reswmsth for￿ ￿paTrt￿n of the accoufits in accordan￿ wth theterms olts* ChaiitiP5 andTrustee InveS￿ent IScotlèThl1 Att 2￿5 and the Charit*s Accounts Iscotkndl RegulatK)n$ 2(1)6. twstees con5thrthat anaudit ￿ not ￿quIredfOr￿i% yearunder Regulation IOIII lal to Icl ofthe 2(M)6Accounts ￿gUla￿S. my re&F¢￿Sib￿AY treyam1￿ the a(xwnts as ￿quIred undèr$ed￿n 44111 Ic I oftheAaandt05tsts whetherp3￿cY￿rrnatt￿rSlwveU￿toMy3ffefftK￿. My eNAmination is carried c¥Jt Inarcordar￿ with Reg￿alk)n 11 of ￿ tha11￿$ Accomtslscctlandl Re8ulatI)r￿{2fK)61. An examination i￿ludeS a wiew0f￿ Bccounfjryg keotrrythecharity and a Ccrn￿[￿ThOfthe accounts presented with thtsse rec0rds.1ta￿O indu(les considerat*Jn ofany UNJ$L￿1 rtem5Ord￿CknsU￿S inthe actthJnts,aThJ sèeks expL4nations ftDrn the trnstees con￿mIn8 any such matte￿. pt¢Kedures undetsken do ￿Pr￿1th all1￿ e¥thr￿e tha1W￿ld required inan 3udr(and conseqentty Mopir*)n ￿ENen astowhetr*rts* acc￿*$ Kxesenta.tr￿ andfair¥￿vr aThJ the rep￿ is ￿MIted10th0$e Matte￿ setoijf Int￿ nextStstETh￿nt. 1rdep•￿tIarnw.S si•tement Intr* cwtse of my examinatk)n, matterha5 come to my atteit l. gfves rne ￿a$(￿b￿ cause lobel￿ethatln any material TESF*ttthe ￿qUirements.. to keep3c￿￿Thtir￿ ￿coldS th¥ccordarKe wilh sectti)44lillal of tts 2LX)SActaThJ Regulat¥x4 of the 21JJ6 A¢tcwnts Regula￿r 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.attentmS￿hj orthrto enable a prwruTrkntanding ofthe acc(wJnts to be rea(**d. Date 2810712026 IndepeThYent Eyarnir￿r BLAIRGOVIRIÉ COMMUNITY PR0￿C[ Stat•mtnt of Finan¢lal Activities￿d Income & EMpendlturÈ Account For The Year £ndln831stCttober 2025 TOL4 2025 Total 2024 Income and Endowments Fr(¥r ge￿rdred￿JThyS'. GovemarKe costs EyFEndibJrp Tctsl ReswI￿ ExperI￿d Netmo¥eMert ￿fundS Rec1￿(11￿ ol Furxts AMOrt￿￿o￿Of rES￿d 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 areprepar￿1 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 IIow5t*ement The charity hasiaken advant4eofthe proviyonsofFRS 102 SORP and ha5 not prepared a cash flow statement. Corpor*ion T• VAT The company hascharitablestatus and IS￿ernpt from Corporation Tax on the income li has reteived. 7he company is not re8iStered forVATand thereFore eXp￿dIture1$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