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← Rothes Council

2025-08-31-accounts

ROTHES COUNCIL SCOTTISH CHARITY NUMBER $C030145

RECEIPTS AND PAYMENT ACCOUNT FOR THE YEAR ENDED 31ST AUGUST 2025

ANNE A. LAING Chartered Accountants ELGIN

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ROTHES COUNCIL SCOTTISH CHARITY NUMBER SC030145

Contents

Page
Trustees, Officers and Professional Advisors 1
Trustees Report 2to4
Independent Examiner's Report 5
Receipts and Payments Account 6
Statement of Balances 7
NotestotheAccounts 8

ROTHES COUNCIL SCOTTISH CHARITY NUMBER SC030145 TRUSTEES, OFFICERS AND PROFESSIONAL ADVISERS

INDEPENDENT EXAMINER: Roy J Laing MAAT

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ROTHES COUNCIL SCOTTISH CHARITY NUMBER SC030145

TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31ST AUGUST 2025

CURRENT TRUSTEES

Pearl Paul Sheila Brunby Steven Allan Carole Spencer

CONTACT ADDRESS

The Cottage 86-88 New Street Rothes AB38 7BJ

Constitution

Rothes Council is an Unincorporated association formed on 9 May 2000.

Recruitment and Appointment of Trustees

At the annual general meeting, the Council shall elect a convener, vice convener, a secretary and a treasurer and such other honorary officers as the Council from time to time decide. The Convener and the other honorary officers of the Council shail hold office until the conclusion of the annual general meeting of the Council next after their election but shall be eligible for re-election.

Charitable Purpose

The purpose of the Council shall be charitable, namely to promote the benefit of the inhabitants of Rothes and its environs without distinction of political, religious or other opinions or of race, the objects of the Council being; a. to bring together in association the inhabitants, voluntary organisations, and local authority in a common effort to further health, to advance education of the said inhabitants; b. to provide a meeting place and education so that the conditions of life of said inhabitants may be improved

Activities and Achievements

In line with the purpose of the charity, the following activities were undertaken by the Council during the above financial year:-

Floral Displays throughout the town.

The Charity undertook to provide a mixture of hanging baskets and tubs, totalling 50, which were strategically placed throughout the town. These provided a wonderful, colourful display for all to enjoy. These were maintained by local small businesses that were funded by the charity. The success of the display is reflected in the number of individuals, families and businesses who have become sponsors for the provision of the displays.

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ROTHES COUNCIL SCOTTISH CHARITY NUMBER $C030145 TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31ST AUGUST 2025

Floral Displays throughout the town.(continued)

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The charity undertook to maintain areas of ground around the town which were considered ‘unsightly’ by the residents. This mainly involved the cutting of the grass within the town. Local landscape gardeners were invited to tender for the project, and the feedback from the townsfolk was particularly complimentary. The benefits were not just enjoyed by locals but also by those passing through, with many stopping to enjoy and compliment the clean and tidy appearance of the town.

Restorative work

The largest undertaking of the charity was the restoration of the ‘Anvil Gardens’. An area situated behind the war memorial, which had fallen into a state of disrepair. The gardens were surrounded by a low-level, wide hedge and were completely overgrown and untidy. In collaboration with Moray Council, Rothes Primary School, Rothes Seniors, The Rothes Council and a host of local volunteers, the hedge was removed, the grass areas were cut and resown, and the gardens were weeded, prepared and replanted. Most of the replanting was done by the schoolchildren as part of an education project. We also repaired and painted the existing benches (Local volunteer), and installed two new commemorative benches. The success of this project saw dozens of individuals sitting, enjoying the warm summer days and the wonderful display of flowers all through the summer months. In the future, we hope to reinstall an Anvil in the middle of the gardens and are currently working with individuals on this addition to the project. We cannot thank Moray Council enough for months. In the future, we hope to reinstall an Anvil in the middle of the gardens and are currently working with individuals on this addition to the project. We cannot thank Moray Council enough their input to this project. Ornithologists ensured no nesting birds were affected by the removal of the hedge, council workmen removed the hedge with the help of volunteers and did most of the earthworks free of charge. Once finished, bird nesting boxes were fitted to the trees to encourage nesting in the gardens.

Community Chest/Blessings box

The council undertook to create what we called a community chest near the centre of the town. The chest was unlocked and free to access at all times. A team of volunteers bought foodstuffs and dry goods for those who were less fortunate. We later added baby items like nappies etc to help those with newborn children at a time when cash is often in short supply. The box was monitored regularly, and many individuals declared their gratitude for the help it afforded them. Several of those had renamed it as a ‘blessings box’.

Christmas lights display

At Christmas time, we fund and prepare a Lighting Display for the whole town. Lamp posts throughout are adorned with festive lights, and the trees around the Anvil Gardens have hundreds of smail decorative white lights attached to their branches. We also decorate the Christmas tree in the square. Local children are organised to sing carols, and a local club hall opens to offer free hot drinks and treats for the youngsters. The work this project needs is done on a completely voluntary basis. Local businesses advise on all matters relating to health and safety and provide trained personnel to operate all machinery. The success of this project is reflected in the hundred or so people who attend the switching on of the lights ceremony every year.

In addition to these projects, the charity also funds a variety of local groups, clubs and organisations.

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ROTHES COUNCIL SCOTTISH CHARITY NUMBER $C030145

TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31ST AUGUST 2025 (Continued)

Financial Review

The charity has achieved total income for the year of £55,723 (2024 £16,085) derived mainly from grants, donations, fundraising activities and sponsorship.

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Expenditure totals £60,311 (2024 £8,159) for the year, giving an overall net (deficit)/surplus of (£4,588), (2024 £7,926 ) being carried from/to reserves. At the year end total reserves were £19,639 of which £1,461 were restricted.

Reserves policy

The Statement of Balances shows funds at the year end of £19,639 (2024 - £24,227) which are held by the charity for use in future charitable events and activities. Included in the 2025 balance £1,461 (2024 £1,518) is a restricted fund.

Approved by the Trustees and signed on their behalf

A

Steven Allan

Trustee

Date: et MAT ZoZe

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ROTHES COUNCIL SCOTTISH CHARITY NUMBER SC030145

Independent Examiner's Report to the Trustees of Rothes Council

| report on the accounts of the charity for the year ended 31st August 2025 which are set out on pages6 to 8.

Respective Responsibilities of Trustees and Examiners

The Charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity Trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the 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 Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | 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 has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounting Regulations, and

to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations.

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of

Roy J Laing MAAT

Anne A. Laing Chartered Accountants Lavona Calcots ELGIN, IV30 8NB

Date: “J-5- Alo

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ROTHES COUNCIL

SCOTTISH CHARITY NUMBER $C030145

STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31ST AUGUST 2025

Unrestricted Restricted Year ended Year ended
Funds Funds 31/08/2025 31/08/2024
Receipts £ £ £ £
Donations 885 0 885 4,636
Receipts from fundraising activities Note 1 1,849 0 1,849 1,716
Sponsorship 774 0 774 575
Grants 7,000 45,216 52,216 9,158
Total receipts 10,507 45,216 55,723 16,085
Payments
Payments relating directly to charitable activities:
Christmas Lights 5,002 663 5,665 2,775
Flowers and Grass 3,787 663 4,450 3,366
Blessing Box 1,408 0 1,408 200
Windfarm Grants 0 43,890 43,890 0
Office exp 97 57 154 913
insurance 381 0 381 381
Accountancy 200 0 200 0
Licence 20 0 20 20
Bank Charges 7 0 7 0
Maintenance 50 0 50 0
Donations 269 0 269 405
Donation - Anvil Bench 3,817 0 3,817 0
Honorarium 0 0 0 100
Total payments 15,038 45,273 60,311 8,159
(Defecit)/Surplusforyear (4,531) (57) (4,588) 7,926

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ROTHES COUNCIL SCOTTISH CHARITY NUMBER SC030145

STATEMENT OF BALANCES AS AT 31ST AUGUST 2025

2025 2024
Bank and cash in hand £ £
Opening balance 24,227 16,301
Deficit/Surplus for year (4,588) 7,926
19,639 24,227
Reserves
Restricted Funds Note 4 1,461 1,518
Unrestricted funds 18,178 22,709
19,639 24,227

Approved by the Trustees and signed on their behalf.

Steven Allan Trustee

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ROTHES COUNCIL SCOTTISH CHARITY NUMBER SC030145

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025

2025 2024
£ £
Note 1 - Receipts from fundraising activities
Coffee morning 802 348
Christmas Raffle 285 0
Collection Box 762 812
Carols in the Square 0 556
1,849 1,716
Note 2 - Trustees remuneration and expenses
Noremunerationwaspaidtotrusteesduringtheyear(2024-nil)

Note 3 - Transactions with Trustees None

Note 4 - Restricted Funds

Opening Closing
balance Grant Grant balance
01/09/24 Income Expenditure Transfers 31/08/25
Robertson 0 1,326 1,326 0 0
Windfarm Grants 1,518 43,890 43,947 0 1,461
1,518 45,216 45,273 0 1,461

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