jamesmilne CHAR TERED ACCOUNTANTS Marr Area Partnership Scottish Charity Number SC031462 Company Number: SC393270 Report and Financial Statements for the year ended 31st March 2025
Marr Area Partnership Report of the Directors for the year ended 31 sl March 2025 The trustees present Iheir annual report and Report and Financial Statements of the charity for the year ended 31 st March 2025. The Financial Statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities and Trustee Investment (Scotland) Act 2005. the Charities Accounts {Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16th July 2014. Objectives and activities The charitable company's objeclives are to support communities in the Marr Area to develop and grow into thriving, successful communities wilh secure economic, environmental and social fulures. The Marr Area Partnership is responsible lor running ihe Marr Community Ward Forums on behalf of the Marr Community Planning Group. These are quarterly events, held in each of the three wards of Marr, to which community councils and other community based organisations are invited to discuss local issues with each other and service providers and agencies. The forums aim lo do the following: Ensure that the view of communities and community organisations are fed into the formal community planning process. Provide an opportunity for ongoing, two way communication beeen Ihe service providers and the community. Keep communities up to date with new developments which may affect them. Support the development of Community Councils and othercommunity organisations by providing training and information. Provide excellent opportunity for informal learning, nelworking organisations/representatives and sharing information and experiences. with other communty Achievements and performance In an age of ever tightening budgets Marr Area Partnership is grateful for the continued support of Aberdeenshire Council and the Cairngorms National Park Authority and to donors who have sustained our activities in the past year. Particularly welcome is the fact that Aberdeenshire Council has recognised MAP'S efforts to combat food poverty in Marr and has funded an additional Development Officer for two years to lake the mission loard. MAP has also been involved in the provision of warm spaces for use by the community during the colder months of the year.
Marr Area Partnership Report of the Directors (continued) for Ihe year ended 31sl March 2025 Financial review After income of £4,928. expenditure of £5,277 and transters of £1.649 the balance of unrestricted funds at 31 sl March 2025 is £5,653. The charitable company has a number of restricted funds as detailed in Nole 9 to the accounls. Grants received in restricted funds amounted to £78,822 and after expenses of £66.846 and transfers of £1,649 a balance of £95,589 remains as restricted funds at 31 st March 2025. Structure, govemance and management The company. which is registered in Scotland and which is limited by guarantee and therefore governed by its Memorandum and Articles of Association, is a registered charity in Scotland - charity number SC031462. The members of the charitable company are the Irustees/directors named below. In the event of Ihe charitable company being wound up, the liability in respect of the guarantee is limited to £1 per member. The Marr Area Partnership became a registered company in February 2011 and a registered charity in November 2000. The structure of the charitable company consisls of members and directors. Members may attend the AGM and elect people to act as directors. The directors manage the day to day activities of the charitable company and meet quarterly to review the work of Ihe organisalion. Dlrectors and trustees The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees. who served during the period under review were as follows: G. Wordie N. Healey P. Fraser B. Begg S. Blackett W. Slee G Hutcheon J Bruce G Needham J. Smith M. McNaughton S. Scott (appointed 15104120251 {resigned 1810412024) The slatutory power of appointing new and additional trustees, as governed by the charitable company's constitulion, resls with the members and trustees. At each AGM in September the Irustees are elected or re- elected. Newly appointed trustees are advised by the board of their legal duties and responsibilities and where necessary training is provided. Principal office Albert Memorial Hall, Station Square. Ballater, Aberdeenshire, A835 5QB. Registered office Albert Memorial Hall, Station Square, Ballater, Aberdeenshire, AB35 5QB. Bankers Virgin Money. 30 St Vincenl Place, Glasgow, G12HL Accountanls James Milne, Chartered Accounlants, Rosewood, Raemoir Road, Banchory. AB314ET
Marr Area Partnershlp Report of the dlrectors (contlnued) for the year ended 31st March 2025 Company number SC393270 Charlty number SC031462 Rlsk managemènt The truslees have reviewed the charitable company's exposure to major risks and accordingly have established systems lo mitigate them. R688rves The unrestricted fund represents the free resenies available to the charitable company to fulfil ts primary objectives. The trustees are salisfied that the charitable rnpanY is able to meets its liabilities. They are actively promoting the charikable company to raise funds so that at least 12 months worth of expendilure ts held wiihin free resenies. Responslbllttles of the trusteeg The trustees are required under the CharFties Accounts (Scotland) Regulations 2006 to prepare, for each financial year, Financial Statements which give a true and fair view of the accounts of the Trust during the year arxl of ts financial position at the end of Ihe year. In preparing accounts the trustees are also required to: (a) select suttable accourrting policies and apply them consistent. (b) make judgrnents and estimates that are reasonable and prudent; (c) state whether applicable accounting standards and statements of recommended practi have been followed, subject of any departure disclosed and explained in the accounts. (d) prepare the accounts on the going concern basis unless it is inappropriale lo presume that the Trusl will ntinue in operation. The trustees are responslble for keeping ac<x)unting records which disclose with reasonabb accuracy at any time the financial position of the Trust to enable them to ensure that the Financial Statements cornply with awicable law and regulations. They are also responsible for safeguarding the assets of the Trust and hence for taking reasonable steps for the prevention and dete[on of fraud and Olher irregularities. This report has been prepared in accordance with the provisions in Part 15 of the Cornpanies Act 2006 applicable to companies subjectlo the small companies regime and was approved by the board on 2 61 • 31 L L and signed on ts behalf by N. Healey Dlrector
Independent Examlnerfs Report to the Directors ol Marr Area Partnershlp I report on the accounts of the charity for the year ended 31 st March 2025 which are set out on pages 5 to 13. Respective responsibilities of truslees and examiner The charity's trustees (who are also the directors of the company for Ihe purposes of company law) are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment IScotland} Act 2005 and the Charities Accounts (Scotlandl Regulations 2006. The charity truslees consider that Ihe audit requirement ol Regulation 10(11(al to {c} of the Accounts Regulations does nol apply. It is my responsibility to examine the accounts as required under Section 4411){¢) of the Acl and to state whether parlicular matters have come to my attention. Basis of independenl examiner's statement My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 explanalions from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence Ihat 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 stalement 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){al 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 met, or 2. to which. in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Richard D. Christie, CA James Milne Chartered Accountants Rosewood Raemoir Road Banchory AB314ET IG
Marr Area Partnership Statement of financlal actlvllles (incorporating an income and expendlture account) lor Ihe year ended 31sl March 2025 Unrestricted funds Restricted funds Totsl 2025 Tolal 2024 Note Income and endowments from: Grants and donations Bank interest 3,000 1,928 78.822 81.822 1,928 50,235 1,524 Total 4,928 78.822 83.750 51,759 Expendlture on: Charitable activilies 5.277 66,846 72,123 41,337 Total expenditure 5,277 66.846 72,123 41,337 Net {expenditure)lincome (349) 11,976 11,627 10,422 Translers between funds (1,649} 1.649 Net movement in funds {1.9981 13,625 11,627 10.422 Reconciliation of funds: Total funds brought forward 7.651 81,964 89,615 79,193 Total funds carried fonvard 5,653 95.589 101.242 89,615 The statement of financial aclivities includes all gains and losses recognised in the year as well as complying with the requirements for an income and expenditure account under the Companies Act 2006. The notes on pages 7 to 13 form an integral part of the financial statements
Marr Area Partnershlp Balance Sheet for the year ended 31st March 2025 Unrestrlcled funds Restrfcled funds Total 2025 Total 2024 Note Flxed as80ts Tangible assets 270 270 995 Current assets Debtors Cash at bank 698 5,973 334 96,255 1,032 102,228 772 91,828 6,671 96,589 103,260 92,600 Creditors: amounts falling due within one year (1,288) (1,000) {2,288) (3,980) (1,288) (1,000) (2,288) (3,980) Net current assets 5,383 95,589 100,972 88,620 Net assets 5,653 95,589 101,242 89,615 Th8 funds of the charltable company: Share capital Total accumulaled income funds 5,653 95,589 101,242 89.615 5,653 95,589 101,242 89.615 For the year ending 31 st March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relaling to small companies. Director's responslbiltties: The shareholders have not required the company to obtain an audlt of its financial statements for the year in question in accordance with Section 476; The directors acknowledge their responsibilities for complying wilh the requirements of the Act with respect to accounting records and the preparation of financial statements. These linancial statements have been prepared in accordance with the provisions appltcable to cornpanies subject to the small companies, regime and in accordance with FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland" These financial statements were approved bythe board of directors and aulhorised for tssue on 2 signed on their behalf by: IL and N.Ho Company registration number: SC393270 The notes on pages 7 to 13 form an integral part of the financial statements
Marr Area Partnership Notes to the Report and Flnanclal Statements for the year ended 31 sl March 2025 Accounting policies Basls of Accounling The financial statements have been prepared in accordance with Accounting and Reporting by Charities- Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland IFRS 1021 published on 16th July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 1021. the Charities and Trustee Investment IScotland} Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 (as amended). The charity constitules a public benefit entity as defined by FRS 102. The financial stalements are prepared in sterling, which is the functional currency of the entity. Income All income is accounted for when the charitable company is legally entitled to the "quantifiable" funds. Expendilure Expenditure, which includes irrecoverable VAT, is recognised in the period in which they are incurred and allocated accordingly based on usage. grant applications and other applicable means. Liabilities are recognised as expenditure as soon as there is a legal or construclive obligation committing the charity to that expenditure, it is probable Ihat settlement will be required and the amount of the obligation be measured reliably. Tangible fixed assets Tangible fixed assets are capitalised and carried at cost. Deprecialion Depreciation is provided as follows: Plant and machinery straight line over 3 years Taxation The charilable company is exempt from corporalion tax on its charitable activities. Funds Unrestricted funds are available to use to further any purpose of the charitable company. Restricted funds are monies that have been sort or have been given for a specilic purpose. Further details of each fund are disclosed in Note 9.
Marr Area Partnershlp Noles to the Report and Financlal Statements (continued) for the year ended 31st March 2025 Grants and donations Total 2025 Total 2024 Unreslricted Restricted Aberdeenshire Challenge Fund CNPA- Community development Iniliative Grant Scheme Aberdeenshire Council - MCPGIWard Forums 6,455 20,000 4,500 10,000 10,000 10.100 500 6,628 10,100 500 6,628 3,000 8,000 1,951 40,604 1,039 10,700 500 8,080 Braemar Hydro Project Log Bank Fund Donations AVA- Toasty Homeworkers Hub Community Food Plan AOCC Winding up 3.000 8.000 1.951 40.604 1.039 3,000 78,822 81,822 50.235 In 2024 of the grants, £50,235 was attributable to restricted income funds and the balance of £nil to unrestricted income funds.
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Marr Area Partnership Notes to the Report and Flnancial Statements for the year ended 31 st March 2025 Slaff costs 2025 2024 Salaries, wages and social security costs Pension costs 45.544 525 31,100 491 46,069 31,591 There are no employees who received total benefits of more than £60.000. No trustees or key management personnel received any remuneration or reimbursement of 8xpenses during the year (2024 -none). Tangible fixed assets Plant and machinery etc. Total Cost At 1 st April 2024 Additions At 31 sl March 2025 Depreclatlon At 1 st April 2024 Charge for the year At 31st March 2025 5,810 5,810 4.815 725 5,540 Net book value At 31st March 2025 270 At 31 sl March 2024 995 Debtors Total 2025 Unrestricted Restricted 2024 Income tax recoverable Prepaymenls 343 355 343 689 333 439 334 698 334 1.032 772 In 2024 of the debtors, £334 was attributable to restrlcted income funds and the balance of £438 to unrestricted income funds. 10
Marr Area Partnership Notes to Ihe Report and Flnancial Statements for the year ended 31st March 2025 Creditors Total Restricled 2025 Unrestricted 2024 Undislributed IGS Grants Other creditors 1,000 1,000 1,288 2.147 1,833 1,288 1.288 1,000 2,288 3,980 In 2024 of the creditors. £2,254 was attributable lo restricted income funds and the balance of £1,726 to unrestricted income funds. Share eapital The company is limited by guarantee. It has no share capital.
Marr Area Partnership Notes to the Report and Financial Statements for the year ended 31 st March 2025 Funds Al Al 01104124 Income Expenditure Transfers 31103125 Unrestricted funds 7,651 4.928 {5,277) {1,6491 5,653 Restricted funds Braemar Hydro Aberdeenshire Challenge Fund CNPA Community Development Initiative Grant Scheme Aberdeenshire Council- MCPG & Ward Forum Alcohol Development Project Log Bank Fund Participatory Budgeting DTAS Homeworkers Hub Food Plan AVA- Toasty AOCC Winding Up 464 11.230 31.977 15.339 500 964 11,220 14,091 7,210 {10} 127,886} 18,129) 10,000 7.014 780 8.047 6,322 791 10,100 {18,763) 1,649 780 10,941 6,322 6,628 {3,7341 (791 } 1,951 40,604 8,000 1.039 (3561 (7.9681 1,595 33,427 8,000 1,039 791 Total reslrlcted funds 81,964 78,822 166,846) 1,649 95,589 Total funds 89,615 83,750 172,123) 101.242 Purpose of restrlcted funds CNPA Community Development To deliver aspects of community development and engagement on the eastern side of the Cairngorms National Park. Initiative Granl Scheme To award grants to groups in Marr as agreed by the Marr Area Partnership. Aberdeenshire Council- MCPG & Ward Forum To deliver aspects of the Marr Community Plan and to manage the ward forums on behalf of MCPG. Alcohol Development Project To undertake research into alcohol consumption on Deeside. Participatory Budgeting To support a Participatory Budgeting initiative in Marr. DTAS To distribute funds to community groups to help with adapting to restrictions imposed by the pandemic. To support fund sustainability and examining potenlial income streams To provide seasoned logs lo homes experiencing heating poverty in Marr. Aberdeenshire Challenge Fund The Log Bank 12
Marr Area Partnership Notes to the Report and Flnanclal Statements for Ihe year ended 31st March 2025 Purpose ol restricted funds (Conl) Braemar Hydro Support to Hydro Fund Panel. Homeworkers Hub Provision of a shared space where home workers can meet others in a similar situation for discussion of shared experience. Food Plan Activities to combat food poverty in Marr. AVA- Toasty The provision of warm spaces for use by the community during the colder months of the year. AOCC Winding up Distribution of assets following winding up of the Association of Cairngorms Communities. 13