LHANBRYDE COMMUNITY CHALLENGE
FINANCIAL STATEMENTS
YEAR ENDED
MARCH 31ST 2026
RECOGNISED CHARITY NUMBER . SC029433
Pre
ared b
ANNE A LAING
Chartered Accountant$
ELGIN

LHANBRYDE COMMUNITY CHALLENGE
RECOGNISED CHARITY NUMBER . SC029433
CONTENTS
PAGES
Trustees, Officers and Professional Advisers
Chalrperson's Report
Trustees, Report and Slalement of Trustees, Responsiblillies
3and4
Independent Examiner's Report to the Trustees
Slalement of Financial Activities
Balance Sheet
Slalement of Cashflows
Notes to the financial statements
91012

LHANBRYDE COMMUNITY CHALLENGE
RECOGNISED CHARITY NUMBER . SC029433
TRUSTEES OFFICERS AND PROFESSIONAL ADVISERS
TRUSTEES AND OFFICE BEARERS
Chairperson
Secretary
Treasurer
Susan Sutherland
Eleanor C8nllay
San Sutherland
Sheila Silveslri
Christopher Snedden-murdoch
Ryan Dalgarno
Mark Lambert
Emma Justice
Craig Sim
Alison Grieve
Liam McLeod
Val Fowles
appointed al AGM 24th June 2025
appointed al AGM 24th June 2025
appointed at AGM 24th June 2025
BANKERS
Bank ol Scotland
90 High Street
ELGIN, IV30 1 BJ
CONTACT ADDRESS
Lhanbryde Community Centre
Robertson Road
LHANBRYDE, IV30 8QQ
INDEPENDENT EXAMINER
Roy J, Laing MAAT partner in the firm of
Anne A Laing, Chartered Accountants
Lavona, Calcols
ELGIN. IV30 8NB
RECOGNISED CHARITY NUMBER
SC029433
Page 1

LHANBRYDE COMMUNITY CHALLENGE
RECOGNISED CHARITY NUMBER . SC029433
Chair
erson Annual Re
ort
24 June 2025 to 23 June 2026
I was voted on as Chairperson al the last AGM on 24 June 2025 and this report covers the last 12 months up
lo today the 23rd June 2026. We have had a good year.
Over the last year, Lhanbryde Community Challenge has accofflplished quite a lot and none of it could have
happened wilhoul all the hall usei groups, volunteer Iruslees and wonderful café staff who are all also
volunteers.
We had our Tombola, Mother's day afternoon leas, childlen's breakfast with Santa and christmas party, a
Summer gala and a Christmas cr8ft fair all of which were a great success with the exception of the Summer fair
Our disabled toilet has been completely refurbished Ih8nks lo a grant from the Moray Local Action Fund.
Funding from MFR Cash for Kids allowed the café lo provide free lunches to children over the various school
holidays.
New security cameras have been installed following a spate of v8nd81ism allowtng us lo monitor any suspected
wrong doings and thankfully we haven't had any such bother since. New and imprgved external lighting al the
centre entrance and car park has been well received by all user groups especially over the dark winter
evenings. Overall these improvements have been well worth the money spent.
The centre has hosted a few functions including wedding receptions and funeral leas, one of which sadly was
for one of our volunteers, Anne, who passed away this year. She will be missed by all ol us at the centre.
The Lhanbryde Baby & Toddler group had lo slop earlier this year due to lack of allendance so the Genlre took
over the running of il on a Wednesday morning. Unft)rtunalely, after a couple of months, again due to poor
allendance il had lo close again.
The Cuppa Café has continued lo provide low cost lunches on Tuesdays and Thursdays and a chippy setvice
on Friday evenings. Overall il has been very successful thanks lo the hard work by all the café volunteers
preparing and serving the fresh made meals and most of all the community's engagement with the café.
Of the 13 user groups that were using our halls al the beginning of the year, 3 h8ve left, namely Moray Grace
Fellowship, My Fil 30 and Brushstrokes an art group, however 2 new groups have started,. a board game group
and a pilales c12SS.
Going foMard we would like lo renovate the Ladies and Gents toilets and funding applications have started for
those. The main hall and the Gafé area will be redecorated next year thanks lo 3 of our willing volunteers. The
main hall would benefit from sound proofing to reduce the echoing and improve the acousts'cs and work is
progressing lo find a cost effective solution.
Our contract cleaner continues lo keep the centre clean for us, go many thanks lo Edyta Parol from Clearview
Cleaners.
As well as most of the established groups that were already using the ￿ntre, some new groups have started
up during the day and evening.
Finally I would like lo lake this opportunity lo thank each and every one of my amazing volunteers for all the
help an(i support you have given me over the last year wilhoul which, none of the community centre activities
and café would ever have happened. From the bollom of my heart I say a massive"Thank you".
Susan Sutherland
23rd June 2026
Page 2

LHANBRYDE COMMUNITY CHALLENGE
RECOGNISED CHARITY NUMBER . SC029433
TRUSTEES. REPORT AND STATEMENT OF TRUSTEES. RESPONSIBILITIES
YEAR ENDED MARCH 31ST 2026
FINANCIAL STATEMENTS
The Iruslees present their report and financial statements of the company for the year
ended March 31 sl 2026.
STRUCTURE AND MANAGEMENT
The Charity is run by a rnanagemenl committee who meet lo review the ongoing development of the
Charity and lo confiTm that the Charity's aims are mel.
The management committee consists of a Chairperson, Secretary, Treasurer and additional
members who are Èlected at the annual general meeting. All positions are held for one year and are
re-elected on an annual basis.
The individuals in the management committee are all membews of the Charity.
PRINCIPAL ACTIVITIES
A developed C0￿M￿nitY Centre facility which is used by many groups.
FUTURE DEVELOPMENTS
To provide and continue lo use the facilities lo full potential by increasing rentals lo help cashflow.
The committee keep a strict control on spending and are ahvays looking for opportunitie5
for fundraising and are willing to apply themselves in order to provide the conlinualion of the facility.
RISKS REVIEW
The Iruslees have assessed the major risks lo which the charity is exposed, In particular those
ielated lo the operations and finan￿$ of the charity, and are satisfied that systems are in place
lo miligale exposure lo the major risks.
FINANCIAL REVIEW
The Community Centre is run with hall rental income, grants and Cuppa Café Igrossl being Ihe main
source of annual income. 11 should be noted in the year lo 31 sl March 2026 a grant was obtained lo
upgrade the premises including the disabled loiliet.
In the year lo 31 st March 2026 the Cupp8 Café which is run by volunteers continues to operate. This
helps to provide a cost effective meal for members of the community.
Al the year end unreslricled funds increased from £20,109 10 £27,298. The Iruslees believe that Ihls is
sufficient lo maintain the facility for the next 12 months, At the year end there are £1,648 in restricted
reserves this is the remainder of the grant Pfovided for the GUPP3 café use for equipment.
Page 3

LHANBRYDE COMMUNITY CHALLENGE
RECOGNISED CHARITY NUMBER '. SC029433
TRUSTEES. REPORT AND STATEMENT OF TRUSTEES, RESPONSIBILITIES
YEAR ENDED MARCH 31ST 2026
CONTINUED
The TTuslees are responsible for the preparation of the financial statements which
disclose with reasonable accuracy at any time the financial position al the end of the year and of the
surplus or deficit for the year then ended.
The Financial Statements musl comply with the Charities and Trustee Investment {Scotlandl Act 2005,
and the Charille8 Accounts (Scollandl Regulations 2006188 amended}.
In preparing these financial slalements the officials are required to..
select suitable accounting policies and apply them consistently
make judgements and estimates that are reasonable and prudent., and
prepare the financial slalemenls on a going concern basis unless il is inappropriate to do so
on the grounds Ihal the charity is unlikely to continue in existence.
The Trustees are responsible for keeping proper accounting records which disclose with
reasonable accuracy al any lime the financial position of the organisation. The officials are also
responsible foi safeguarding the assets of the charity and hence for taking reasonable steps for
the prevention and detection of fraud and other irregularities.
TRUSTEES AND OFFICE BEARERS
Chairperson
seC￿lary
Treasurer
Susan Sutherland
Eleanor Cantlay
lan Sutherland
Sheila Silveslrl
Christopher Snedden-murdoch
Ryan Oalgarno
Mark Lambert
Emma Justice
Craig Sim
Alison Giieve
Liam McLeod
Val Fowles
appointed al AGM 24th June 2025
appointed al AGM 24th June 2025
appointed al AGM 24th June 2025
Approved by the Trustegs and signed on their behalf on 23rd June 2026
SUSAN SUTHERLAND
Trustee
Page 4

LHANBRYDE COMMUNITY CHALLENGE
RECOGNISED CHARITY NUMBER: SC029433
INDEPENDENT ACCOUNTANT'S REPORT TO THE TRUSTEES
YEAR ENDED MARCH 31ST 2026
I report on the financial slalemenls on pages 6 to 16 which have been prepared under the
historical cost convention and the accounting policies sel out on page 19.
RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND ACCOUNTANTS
As described on page 5, the trustees are responsible for the preparatton of the
financial slalemenls in accordance with appliGable law.
The charity's Iruslees are responsible for the preparation of the accoLJnls in accordance with
with the terms of the Charib'es and Trustees Investment (Scollandl Act 2005 and the Charities
Accounts IScotland} Regulations 2006 {as amended).Ihe Memorandum and Articles of
Association. anLI Accounting and Reporting by Charities.. statement of Recomended Practice
applicable lo charities preparing their a¢¢ounls in accordan￿ with the Financial Reporting
Standard, applicable in the UK and Republic of Ireland {FRS1021.
The Trustees consider that an audit requirement of Regulation 1011118) lo Icl of the Accounts
Regulation does not apply. It is my responsibility to examine the accounts as required
under section 4411) I c l of the Act and to stale whether particular mallers have come
lo my allenlion.
BASIS OF INDEPENDENT EXAMINER'S STATEMENT
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scollandl
Regulations 2006 las amended). An examination includes a review of the accounting records kept by
the Charity and a comparison of the accounts presented with those iecoids. 11 also include5 consideration
of any unusual item5 or disGlosuies in the aGcounls and seeks explanations from the Iruslees
Concerning any such mallers. The procedures undertaken do not provide all the 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 maller has come to my allenlion
which gives me reasonable cause lo believe that in any material respect the requirements
lo keep accounting records in accordance with Section 44111 lal of the 2005 Act
and Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with
Regulation 8 of the 2006 Accounts Regulations have not been mel, or
lo which in my opinion. allenlion should be drawn in order lo enable proper understanding
of the accounts to be reached.
Roy J Laing MAAT
Anne A. Laing
Chartered Accounlanls
Lavona, Calcols, ELGIN
26-Ob.2olts
Page 5

LHANBRYDE COMMUNITY CHALLENGE
RECOGNISED CHARITY NUMBER '. SC029433
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED MARCH 31ST 2026
STATEMENT OF FINANCIAL ACTIVITIES
UNRESTRICTED RESTRICTED
FUNDS
FUNDS
2026
2026
TOTAL
FUNDS
2026
TOTAL
FUNDS
2025
Note
Income
Don8tions and Legacies
Grants ieceived
Charitable Activities
Total Income and endowments
3,428
3,428
14,287
47,945
65,660
9,422
55,457
44,341
109,220
14,287
47,945
51,373
14,287
Expendlture
Direel charitable expenditure
Total expenditure
44,184
44,184
21,150
21,150
65,334
66,334
112,488
112,488
Net Incomel{expenditure)
Transfers
Net movement Sn funds
7,189
16,8631
326
13,2681
7,189
16,8631
326
13,2681
ReconGiliation of Funds
Total funds brought forward
Total funds ¢arrled foThYard
20,109
27,298
8,511
1,648
28,620
28,946
31,888
28,620
Page 6

LHANBRYDE COMMUNITY CHALLENGE
RECOGNISED CHARITY NUMBER: SC029433
BALANCE SHEET
AS AT MARCH 31ST 2026
2026
2025
Note
FIXED ASSETS
9,753
10.041
CURRENT ASSETS
Debtors
Cash at bank and in hand
2,323
16,900
19,223
1,770
18.549
20.319
CREDITORS
Amounts falling due within one year
Creditors and accruals
30
30
1,740
1,740
NET CURRENT ASSETS
19,193
18,579
NET ASSETS
28,946
28,620
FUND BALANCES
Unreslricled fijnds
Reslricled funds
TOTAL FUNDS
27,298
1,648
28.946
20.109
8,511
28,620
TRUSTEES. APPROVAL OF THE FINANCIAL STATEMENTS
On behalf of the trustees we approve these financial statements. which are sel out on pages 7 to 13
for the year ended March 31 st 2026 and confirm that we have made available all relevant records,
infoimalion and explanations for their preparation.
SUSAN SUTHERLAND
Trustee
IAN SUTHERLAND
Trustee
23rd June 2026
Page 7

LHANBRYDE COMMUNITY CHALLENGE
RECOGNISED CHARITY NUMBER '. SC029433
STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31ST MARCH 2026
2026
2025
Cash flow5 frorn opgrating activities
Net movement in funds
326
13,2681
Add back depreciation
Less assets purchased
Deereasellincrease) in debtors
Incre2selldecrease) in creditors
2.438
12,1501
2,569
{12,525)
15531
1,710
5,362
31.763
(2,263)
(26,4011
Cash generated fom operations
1,6491
39,625
Net (decreasellincrease in cash
and cash equivalents
11,6491
{39,6251
Cash and cash equivalents as at 31 sl Maich 2025
18,549
58,174
Cash and cash equivalents as at 31st March 2026
16.900
18.549
Cash and cash equivalents ¢onsist ofr.
Cash at bank and in hand
16,900
18.549
Page 8

LHANBRYDE COMMUNITY CHALLENGE
RECOGNISED CHARITY NUMBER: SC029433
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED MARCH 31ST 2026
ACCOUNTING POLICIES
General Inforrnation
The charity is registered in Scotland.
The Charity registered address is.. Lhanbryde Community Centre. Robertson Road. Lhanbryde
IV30 8QQ
Summary of Significant Accounting Pollcles
Basls of Accounting
The Accounts are presented in Sterling £ and have been prepared on the historical cost basis of
of accounting and in accordance with the Charities Accounts (Scotlandl Regulations,
and Accounting and Reporting by Charilies.. Slalemenl of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK IFRS1021.
Incomlng resources
All incoming resources are included in the Statement of Financial Activities ISOFAI when the charity is
legally enlitied lo the income after any performance conditions have been mel, the amount Can be
measured reliably and il is probable that the income will be received.
All incoming reSoUr￿S are staled in the fi'nancial statements al their gross value.
Income.. income received by way of grant or don8b.ons is included when receivable.
Where enlillemenl is conditional on the delivery of a specifiG performance by the charitable
company the income is only reco9nised when the enlillemenl lo the grant becomes unconditional.
Grants Recgived
Grants received in respect of revenue ilems are credited to the income and expensilure account
in the year the accrue.
Activities for generatlng funds.. income from any sale of goods and services is included in the year in
which il is receivable.
Charitable Activities.. are included when receivable.
The charitable company recognises revenue when.. the amount of revenue can be ￿liablY measured,
il is probable that future economic benefits will flow lo the entity",
and specific criteria have been mel for each of the company's activities.
Rgsources expended
Expenditure is recognised once there is a legal or conslruclive obligation lo make a payment to a
third party, il is probable that settlement will be required and the amount of the obligation can be
measured reliably. Expenditure is classified under the following headings..
Charitable aclivilies.. are those costs incurred by the charitable comp8ny in the delivery of ils
activities and seNices. It includes both costs that can be allocated directly lo those activities and
Costs of a necessarily indirect nature lo support delivery.
Page 9

LHANBRYDE COMMUNITY CHALLENGE
RECOGNISED CHARITY NUMBER . SC029433
NOTES TO THE FINANCIAL STATEMENTS
CONTINUED
YEAR ENDED MARCH 31ST 2026
2 Summary of Slgnlflcant Accounting Policies Icontlnuedl
Golng concern
The financial slalements have been prepared on a going concern basis, which the trustees believe lo be
appropriate for the reasons sel out in the Trustees, Report.
other baslc flnan¢lal Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.
Basic financial instruments are initially recognised al transaction value and subsequently measured al their
selllemenl value.
Fixed Assets
All fixed assets are initially iecorded al cost.
Depreclation
Depreciation is calculated so as to write off the cost of an asset. less its estimated residual value, over the
useful economic life of that asset as follows..
Equipment ." 20 /• reducing balance
Fund Accounting
Unreslricled funds are available lo spen¢J on acbvilies that further any purpose of the Charity at the discretion of
the Iruslees. Oesignaled funds are unrestricted funds of the charity which the Iruslees have decided at their
discretion lo sel aside, lo use for a specific purpose. Restricted funds are donations which the
donor has specified are to be solely used for a particular cause.
Donated Servlces and faclllties
Donated facilities are recognised as income when the charity has control over the time, any conditions with the
associated item have been mel, the receipt of economic benefit from the use by the charity of the item is
probable and that the economic benefit can be measured reliably.
On receipt of donated facilities they are recognised on the basis of the value of the gift lo the charity which is
the amount the charity would have been willing lo pay lo obtain services or facilitie5 of equivalent economic
benefit on the open market., a corresponding amount wtll then be recognised as expenditure in the period of
receipt.
Debtors
Debtors are recognised by the amount due al the tlme of settlement.
Trade debtors are amounts due for services performed in the ordinary course of business.
Cash at bank and In hand
This includes cash and bank deposits.
Page 10

LHANBRYDE COMMUNITY CHALLENGE
RECOGNISED CHARITY NUMBER.. SC029433
NOTES TO THE FINANCIAL STATEMENTS
CONTINUED
YEAR ENDED MARCH 31ST 2026
Unrestricted Restricted Total Funds Total Funds
Funds
Funds
2026
2025
2 DONATIONS including donated services
3,428
3,428
9,422
Unrestrlcted Restrlcted Total Funds Total Funds
Fund5
Funds
2026
2025
3 GRANTS
The National Lottery- Awards for All
Arnold Clark Community Fund
UK Shared Prosperity Arts, Culture and Heritage
Moray Local Action Fund
Just Transition
Moray Local Action Fund
MFR Cash for Kids
17,000
1.000
8,700
6,600
22,157
13,855
432
4,287
13,855
432
55.457
Unre5tri¢ted Restricted Total Funds Total Funds
Funds
Funds
2026
2025
4 CHARITABLE ACTIVITIES
Hall Rents
Fundraising
Cuppa Café
Other income
Interest
21,461
3,624
21,820
945
95
47,945
21,461
3.624
21.820
945
95
47,945
17,803
7.723
18,586
229
44.341
Unrestrlrtèd Restrlcted Total Funds Totèl Funds
Funds
Funds
2026
2025
5 CHARITABLE EXPENDITURE
Grant aided expenditure
ElectricilylGas
Insurance
Telephonelinlernet
General administration
Fundraising
Hall cleaning
Bank charges
Inlernevil
Building maintenance
Cuppa Café
Depreciation
Security
Independent examination fees
Total
14,287
14,287
4,818
2,227
803
1,573
2,558
8,901
27
1,996
6,417
17,808
2.438
581
900
65,334
32,369
1,238
1,928
803
1.794
9,892
8,307
4,818
2,227
803
1,573
2,558
8,901
27
1,996
6,417
11,049
2,334
581
900
44.184
2,083
27,738
19.985
2.569
2,882
900
112,488
6,759
704
27,150
Page11

LHANBRYDE COMMUNITY CHALLENGE
RECOGNISED CHARITY NUMBER '. SC029433
NOTES TO THE FINANCIAL STATEMENTS
CONTINUED
YEAR ENDED MARCH 31ST 2026
FIXED ASSETS
Cost
Al 31 st March 2025
Added
Al 31st March 2026
ui
13.030
2,150
15,180
13,030
2,150
15,180
reciation
Al 31st March 2025
Charge for year
At 31 st March 2026
2,989
2,438
5,427
2.989
2,438
5,427
Nel Book Value
At 31st March 2026
At 31 sl March 2025
9.753
10.041
9,753
10,041
2026
2025
DEBTORS . Amounts receivable within one year
Debtors for charitable purposes
2.323
1,770
CREDITORS AND ACCRUALS '.
Amounts payable within one year
30
1,740
RESTRICTED FUNDS
The National Lottery- Awards for All
1,648
8,511
10 MOVEMENT IN RESTRICTED FUNDS
Balan￿ at IncomiThJ
3110312025 resouf¢e5
Outgoing
resources
alance at
3110312026
The National Lollery - Awards for All
UK Shared Prosperity Arts, Culture and Heritage
Moray Local Action Fund
MFR Cash for Kids
8,511
16,8631
1,648
13,855 113.8551
432
432
2026
2025
11 PARTICULARS OF EMPLOYEES
The aggregate payroll costs of the above were..
Wages
669
No payments are made lo trustees.
In the year to March 31st 2026 the were no employees.
In the year lo March 31st 2025 there wa5 1 ernployee who ceased employment in May 2024.
Page 12

LHANBRYDE COMMUNITY CHALLENGE
RECOGNISED CHARITY NUMBER . SC029433
YEAR ENDED MARCH 31ST 2026
THE FOLLOWING PAGE IS FOR INFORMATION ONLY
AND DOES NOT FORM PART OF THE
THE FINANCIAL STATEMENTS

LHANBRYDE COMMUNITY CHALLENGE
RECOGNISED CHARITY NUMBER.. SC029433
INCOME AND EXPENDITURE ACCOUNT
YEAR ENDED MARCH 31ST 2026
UNRESTRICTEI RESTRICTED
FUNDS
FUNDS
2026
2026
TOTAL
FUNOS
2026
TOTAL
FUNDS
2025
Income
Grants
Baby & Toddler Group
Cafe Sale5
Donations
EDF Exported Eleclricty
Event Income
Fundraising
Hall Rental
Breakf8sI with Santa
Pottery Electricity Charge
Refunds from Suppliers
Interest
Donated SeNices :.Independenl examination fees
Total
14,287
14.287
66
21,820
2,528
209
1,432
2,192
21,461
80
254
336
95
900
65,660
55,457
66
21,820
2.628
209
1,432
2,192
21,461
80
254
336
95
900
51,373
18,586
8.212
60
3,046
4.242
17,803
310
293
82
229
900
109,220
14,287
endilure
Grant aided expenditure
Bank Charge5
Building & Public Liability Insurance
Cafe Advertising
Cafe Energy
Cafe Equipmenvsundries
Cafe Supplies
Cleaning & Toiletries
Event Expenses
Event Refunds
Fundraising Expenses
Hall refvnds
IT Expenses
Office & Admin Expenses
Repair and mainlenanGe
Security
Telephone Expenditure
Trade Waste Collection
14,287
14,287
27
2,227
216
916
2,844
13,769
8,257
2,473
25
60
30
1.996
1,6(
6,417
581
803
455
4.818
189
2,438
900
65,334
32,369
27
2,227
216
1,928
916
270
5,573
385
9,157
10,443
7.507
9,721
2,574
8,196
8,257
2,473
25
60
30
1,996
1,606
6,417
581
803
455
4,818
189
2,334
900
44,184
2,100
1,794
27,738
2,882
786
800
1,238
171
2,569
900
112,488
Window Cleaning
Depreciation
Independent examination fees Idonaledl
Total
21,150
Transfer
SURPLUSIDEFICIT OF
INCOME OVER EXPENDITURE
Balance brought fotward
Balance carried forward
7,189
20.109
27,298
16,8631
8.511
1,648
326
28,620
28,946
{3.2681
31,888
28,620