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 be￿een 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 lo￿ard. 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 o co ) o o (W ¢0 n L o rD ￿ O) c¥J Ln o (o o O CD trJ 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