GARTLY COMMUNITY ASSOCIATION CHARITY NUMBER: SC031888 REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 GARTLY COMMUNITY ASSOCIATION HARITY INF RMATION TRUSTEES Chafles Morrison Chartes Ford Benjamin Knight Nick Dyer Lynn Rutter Nomian Simpson Hellen Ford Peter Johnston Julie Downsborough Kevin Dalby ison Dalby Chairperson Vice Chairperson Treasurer Vice Treasurer Secretary Committee Member Committee Member Committee Member Committee Member Committee Member Committee Member ADDRESS OF CHARITY West Manse Gartiy Huntly Aberdeenshire A854 4RX INDEPENDENT EXAMINER Andrew Bell Meadowbank 4 Meadow Street Hunily Aberdeenshire AB54 8DD BANKERS Royal Bank of Scotland 41 Market Place Inverurie Aberdeenshire AB51 3PU GARTLY COMMUNI￿ ASSOCIATION CONTENTS Page Trustses, Report Ind8pendent Examinels Report Receipts and PayTnents Statement of Balances Notes to the Financial Statements ARTLY COMMUITY ASSOCIATION TRUSTEES, REPORT FOR THE YEAR ENDED O SEPTEMBER 2025 The committee presents their report and the flnancial statèmènts for the year ended 30 September 2025. Structure, Governance and Management The management committeé are the charity's trustees. The Association was established under the constitution founded on 13 Juné 2001 and is a registered charity. The constitution was updated on 3 March 2007 to incorporate the changè of name of the charity. The charity was then known as Gartly Community Hall. The constitution was updated on 24 April 2012 to change the audit requirement to the accounts being subjecl lo extérnal scrutiny by an independent examiner. The constitution was fvrther updated on 10 November 2014 10 incorporate a further chang8 of name to the charity. The charity is now known as Gartly Community Association. Any person who wishes to b8com8 a member must lodge a written application for membership to the management committee for conslderatlon. Th8 elèction and ra-èlèetion of mèmbers of the management committee takes place at the annual general meeting. New trustees receive infoThal advice and information from existing trustees regarding their duties and objectives of the charity. Objectives and Activities The objectives of the charity shall b6 to promote the advancement of community development within Ihe Parish of Gartly includSng rural or urban regeneration and promotion of civic responsibility, volunteering, the voluntary sector or Ihe effectiveness or efficiency of charities. The association aims to provide recreational facilities, or assist in thé provision of facilities to uphold the traditions of Gat￿Y Community Association with the object of improving the conditions of life for the persons for whom facilities or activities are primarily intended. Through these objectives the association endeavours to provide the advancement of the arts, heritage and cultur6. Achlovamonts and Pèrfonnance The association has continued to host a variety of events. The hall has been used for private hire and for fundraising events organised by the committee to pay for running costs and maintenanc8. The association continues to have an Ind8P8nd8nl Revi8wIExamination. Flnan¢lal Revlew The unrestricted funds ofthe charity have arisen from past operating results. The management committee are salisfied that they have adequate resources to meet the operational activity of the charity given the current circumstsn¢es. Approved by the Trustees and slgned on Ihelr behalf Chades Morrison Chalrperson Date: January 2026 REPORT BY THE INDEPENDENT EXAMINER Nl Y ASS CIATION I report on the accounts of the charity for the year ended 30 September 2025. which are set out on pages 3 10 5. Respectlve Responsibilities of Trustees And Examiner The charity s trustees ar8 responsible for the preparation of the accounts in accordan￿ with the terms of the Charities and Trustee Investm8nt {Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. Thé charity trust88s consider Ihat the audit requirement of Regulation 10{11 la) lo {c) of the Accounts Regulations does nol apply. It is my responsibility to examine th8 accounts as required under section 44{1) {c} of the Acl and to state wheth8r particular matters have come to my attention. Basis of Indgpendont Examinefs Statemont My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scx)Iland} 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 81s0 indudes consideration of any unusual ilems or disclosu￿$ in the accounts, and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not expr8ss an audit opinion on the view given by the accounts. Indopondent Examlnorfs Statomont In the course of my examination. no matter has come trj my attention: which givès me rèasonable causé to b8li8v8 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 Ihe 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 b88n m8t,' or 2. to which, in my opinion, attention should be drawn in order to 8nable a proper understanding of the accounts to be reached. ell ATh (Fellow) January 2026 GARTLY COMMUNITY ASSOCIATION RECEIPTS AND PAYMENT R THE YEAR ENDED 30 SEPTEMBER 2025 2024 Unr•strl¢tsd Rè¥trictod 2025 INCOMING RESOURCES Incomlng resourcè$ from generated funds Donations Rgceived 406 406 406 4.571 1,043 10.084 58 Hall Hire Fund Raising Activities Inetl Foundation Scofjand Invastmgnt Incom6 4.940 1,701 4.940 1,701 770 49 770 49 Totsl RKelpts 77 RESOURCES EXPENDED Insurance H811 maintenan￿ and Repair Costs Cleaning Costs Electricity Water Expenses Professional Fees Postsges and StstKJnery Costs Donations IrKl8pendont Examlnation Fee Total Exp•ns•$ DEFICIT FOR THE YEAR 2,142 14.966 107 192 120 770 1.573 3,692 528 1,282 120 1,573 4,462 528 1,282 120 770 350 20 200 770 {2,937} (2991 12991 GARTLY COMMUNITY ASSOCIATION TA MENT ALAN Unrostrl¢tod Funds Rostrletsd Funds TOTAL CASH FUNDS Cash and Bank Balances at the stsrt of the year Deficit for the year Cash and Bank Balance at the end ofthg y8ar 15,736 1 S,736 15,437 15,437 The financial statements were approved by the management committee on January 2026 and signed on its beha by Charfes Morrison Chalrperson ARTLY COMMUNITY ASSOCIATION TE THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Funds Unrestricted funds are incoming resources generated for the objects of the charity without specified purpose and are available as general funds. Restricted funds are incoming resources that are to be used in accordance with the donor's wish8S. During the year all restricted funds received were expended for their dèsignated purpose. Management Commlttèe Remuneratlon No Officevbearer or Committee Member received any payments from Association funds for remuneration. Expenses r&imbursed to any Committee Member has been vouch8d as incurred for Association purFoses. Gartly Community Associatlon Gartly Community Association does not have ownership of Gartly Community Hall. The Hall belongs to the community of Gartiy.