Arbuthnott Communrty Association Charity No.. SC002701 Statement of Balances as at 31st August 2025 Fur*ts Total 2025 Tot 2024 Fund8 Roconciliallon Cash al Bank & In Hand - 31108r2024 Surplusl Ideficitl for year Caoh at Bank & In Hand - 3110812024 6.825.85 17.8(M).22 26.353.$5 -362.75 -1.370.24 -1.732.99 46,453.69 -21.100.14 7.188.60 16.431. 23.620.56 25,35 -55 Bank & Ca•h Balan Arbuthnott Community ASSlatIon Account Building Maintenance Account Groups Account Association-centre Account 7,188.60 10,542.83 1.286.48 4.602.65 8,523.19 10,941.23 1,286.48 4.602.65 Cash in Hand 0.00 0.00 23,6 5,353.55 othor A880ts (Unr8str1cl Fund Llabllitlgs IUnre•trktod Fund) 0.00 Approved by the Trustees on o and slgned on their behalf by.- Mr Andrew Jones Chairman Mr51 M Williamson Treasurer
Arbuthnott Community Association Charity No: SC002701 Statement of Receipts and Payments for year ending 31 st August 2025 Unrutrfclpd Funds Total 2025 Note Tolal 2024 Receipts Hall Lets Grants Repayments Electric Car Charger 2.664.1)0 2.684.00 1,306.76 10.1)0 2.595.00 2,810.85 0.00 82.64 D.00 0.00 898.60 1.306.76 10.00 27.55 Cashback InsJonce Repayment Totsl Receipts 2.701.59 1,306.76 4,008.35 6,387.09 Payments Cost of Fund Raising Cost of Charitable Activthes.. Building Insurance Painter Transfer to Maintenance AJ( Aberdeenshire Council Plumber Electricity Company House Refunds Electrician Joiner- Repairs 1.155.52 1.155.52 2,677.00 1.329.29 0.00 898.60 0.00 0.00 6,198.42 26.00 2.677.00 4,260.00 7.668.00 2,677.1)0 0.00 10.00 398.40 1,132.57 34.00 333.85 10.00 398AO 1,132.Sl 333.8S Governance costs.. 0.00 Total payments 77. 5,741.34 23,057. Surplusldeficit for year 70.24 -1.732.99 -16,670.22
Arbuthnott Community Association Charity No.. SC002701 Notes to the Accounts for Year Ending 31st August 2025 Basls of Accountlng These accounts have been prepared on the Ripts & Payments basis in accordance ¥th the Charities & Trustees Investment Iscotland) Act 2005 and the Charttw Accounts (Scoland) Regulations 20 las amended). Naturo and purp of Funds Unrestricted funds are those that may be used at the discretion of the trustees in the futherance ot the obiects of the charity. ReStCted funds are those that Can only be used for the purpose intended i.e. maintenance of the building, a specffic project or a specific group. Relatgd Party Trnnsactlons No renumeration has been paid to the TnEStees or to any connected person during the year. (2024. Nil) Grants Rocelvod Total 2024 Tullo Windfami 2025 0.00 St Johns Hill o_oo 1,306.76 06.76 0.00 2.810.85 2,810.85 Donation8 Recgived Funds R•8tr1¢t•d fuFNkn Totsl Total 2024 Donatitin 2025 0.00 0.00 Grdnts & Donations Irtade No grants or donations have been made from this account during the year. (2024: Nil) Govemance Costs There have been no governance costs during the year. {2024.' Nil) Tran8tsrJ Between Accounts There have been no transfers during the year. {2024.. Nil)
Independent Examiner's Report For the Year Endcd 31. AugusE 2025 Independent Examtner's RetKyrt to the Trustees of Arbuthnott Community Association. I report on the financial statements of the charrty for the year ended 31 August 2025 which are set out on pages 6 and 7. Respective responsibilities of trustees and examiner The charitvs trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment Iscotlandl Act 2005 {"the 2(K15 Act") and the Charities Accounts (Scotlandl Regulations 2th)6 las amended) 1.the 2006 Regulations"). The charitvs trustees consider that the audit requirement of regulation 1011} Idl of the 2006 Regulations does not apply. It is my responsibiltty to examine the accounts as required under sertion 4411) Icl of the 2005 Act and to state whether particular matters have come to my attention. Basis of independent examiner's statement My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a compartson of the accounts presented WFth those records. It also includes consideration of any unusual items or disclosures in the accoLTrnt and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination, no matter ha5 come to my attention which give5 me reasonable cause to believe that. in any material respect. the requirements: _ to keep accounting records in accordance with Sertion 44(1} la) of the 2005 Act and Regulation 4 of the 2006 Regulations. and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met, or to which, in my opinion, attention should be drawn in orderto enable a proper understanding ofthe accounts to be reached. D K McFarlane Auditor (Retired) Date 43 Grangehill Drive Monifeith Dundee DD5 4RR