## APPENDIX 1 **----- Start of picture text -----**
OSCE
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Trustees’ Annual Report for the period
_____|__Periodstartdate| | |_—~Periodenddate
Day | Month | Year | | Day | Month | Year __|
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Office of the Scottish Charity Regulator Charity name Dunfermline Choral Union Other names charity is Kno Registered charity number $C032534 Charity’s principal address **----- Start of picture text -----**
|
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Names of the charity trustees on date of approval of Trustees’ Annual Report **----- Start of picture text -----**
Trustee . Dates acted if Name of person
name Office (if any) not for whole year (or body) entitled to
appoint trustee (if any)
1 President
? Secretary ee ee
4 ee ee
5
6
7
8
9
10
"
12 From 21.10.24
:
a
a
a
17
18
19
20
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1 APPENDIX 1 ## Reference and administration details Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) Dates acted if not for whole year To 21.10.24 ## Structure, governance and management **----- Start of picture text -----**
||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Type|of governing|document|The|Dunfermline|Choral|Union|(“DCU”)|is|an|unincorporated|association.| |DCU|was|granted|charitable|status|in|2001.|It|is governed|by|its| |constitution,|which was|adopted|in|2003|and|last amended|in|Oct 2024| |to.| |-|Add|statement|regarding|performance|nature|of the|DCU| |-|Increase|the|maximum|number|of|elected|committee|members| |-|Create|titles|for|committee|members| |-|Insert a|statement|regarding|sub-committees| |-|Change|‘Chairman’|to|Chair| |-|Alter sub-committee|makeup| |-|Change|quorum|from|10|to|at|least 30%|of members| |Trustee|recruitment|and|appointment|| The management|committee,|which|normally|meets|six|times|a|year,|are| |the|charity’s|trustees.| |Membership|of the|managements|committee|is|open|to|all|members|of| |DCU.| |Trustees|are|elected|at|the|Annual|General|Meeting,|which|is|held|in| |October.|Under|the|terms|of the|constitution,|the|trustees|comprise|the| |President,|Treasurer,|Secretary|plus|a|minimum|of|six|and|not|more|than| |15|elected|members| **----- End of picture text -----**
## Objectives and activities Charitable purposes The object of the society shall be to advance, improve, develop and maintain public education in, and appreciation of, the art and science of choral music in all its aspects, by the presentation of public concerts; and for the general purposes of such charitable bodies, or for such other purposes as shall be exclusively charitable, as the Committee may from time to time decide. Summary of the main activities Four concerts normally take place each year, one spring concert of in relation to these objects choral music and three other concerts of lighter music: two at Christmas, and one in the summer. Dunfermline Junior Chorus (DJC) is a group of youth choirs with membership from schools in and around the Dunfermline area. DJC caters for young people aged between 6 and 18 and is a related party to DCU. **----- Start of picture text -----**
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |The|Committee|communicates|regularly|with|members,|both|verbally|at| |rehearsals|and|through|a|weekly|email.|Reports|of committee|meetings| |are|sent|out|to|let|members|know|of decisions|being|made|by|the| |committee|and|the|rationale|behind|those|decisions.| **----- End of picture text -----**
2 ## APPENDIX 1 ## Achievements and performance **----- Start of picture text -----**
|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Summary|of the|main|achievements|The|2024-25|Season|saw|Dunfermline|Choral|Union|continue|to| |of the|charity|during|the|financial|flourish.|Following|the|excitement|of our|150th|anniversary|year we| |period|continued|to|programme|ambitious|performances,|build|our community| |engagement,|and|grew|our|membership.| |The|season|began|in|August where we welcomed|several|new|members| |who|joined|the|choir|following|the|increased|visibility|of our|anniversary| |celebrations.|A|renewed|emphasis was|placed|on|social|events|to|help| |deepen|connections|between|new and|returning|singers|and|strengthen| |the|choir’s|sense|of community.| |In|November,|DCU|singers|were joined|by|Dunfermline|Junior|Chorus|at| |the|Dunfermline|Christmas|Lights|Switch-On|in|the|city|centre.|This| |public|performance|provided|a|great|opportunity|to|raise|the|choir’s| |profile,|hand|out|promotional|materials,|and|generate|excitement|for|our| |Christmas|Concerts,|held|on|Saturday|7|December|at The|Vine|Church.| |These|concerts,|featuring|a|programme|of seasonal|favourites,|were|well| |attended,|particularly|in|the|afternoon,|and|warmly|received|by| |audiences.|We|are|looking|to|grow|the|audience|at|our|evening|concert| |in|coming|years.| |Our|Spring|Concert|on|Saturday|1|March|2025|saw DCU|perform|with| |full|orchestra|and|guest|soloists.|The|programme|featured|the|UK| |premiere|of|Elaine|Hagenberg’s|Illuminare|alongside|Ola|Gjeilo’s| |Sunrise|Mass,|offering|both|singers|and|audience|members|an|inspiring| |and|memorable|musical|experience.|The|scale|and|ambition|of|this| |concert|reflected|the|high|performance|standards|DCU|continues|to| |strive|for|and|was|met|with|enthusiastic|feedback.| |In|March|we|continued|our|annual|weekend|away.|This|year we were| |based|in|the|Stirling|Court|Hotel|on|the|Stirling|University|Campus where| |a|number|of|choir|members|enjoyed|the|chance|to|explore|some|new| |music.|This|event|allowed|choir members|to|cement|old|friendships|as| |well|as|get|to|know some|new|members|too.| |The|season|concluded|with|our Summer|Concert|on|Saturday|24|May| |2025,|featuring|a|lighter|programme|of|easy-listening|classics,|swing,| |and|show|tunes.|This|concert|showcased|the|breadth|of the|choirs| |repertoire|and|appealed|to|a wide|audience.| |Alongside|these|performances,|the|choir|continued|to|develop|its|internal| |organisation.|This|work|has|helped|ensure|that|DCU|runs|smoothly|as|a| |member-led|charity|and|is|well|placed|to|build|on|its|successes|in|future| |years.| |TheMusical trusteesDirector, wouldforlikeher toexceptional express theirleadership sincere thanksand|dedication, toa.and|to| |Mrs Yvonne|Ferguson,|our|talented|accompanist,|for|her|invaluable| |contribution.|Thanks|also|go|to|the|committee|and|volunteers|who|have| |worked|tirelessly|behind|the|scenes|to|support|the|musical|and| |operational|life|of the|choir.| **----- End of picture text -----**
3 **----- Start of picture text -----**
Financial review
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Brief statement of the charity’s policy | Reserves at the year-end were £18,304.59 (2023/24: £17,515) on reserves During the year 2015/16 the Committee agreed a revised reserves policy and set a target level of £11,000, reflecting £5,000 to cover income/expenditure risks and £6,000 as float for cash flow, non-routine purchases, and a buffer against insolvency. The unexpected events witnessed over recent years have highlighted how key sufficient reserves are to enable DCU to continue its activities Details of any deficit ## Donated facilities and services (if any) ## APPENDIX 1 ## Other optional information Last year’s turnover was down on the FY23/24 season, as the celebratory events for our 150-year anniversary, were not repeated this year. Overall, we made a slight surplus this year (~£800) and have continued the trend of the last 3 years of largely breaking even. Looking into the detail you can see that the concert receipts largely cover the concert expenses, with subs and donations covering everything else. It is worth noting that shortfall between concert expenses and receipts is of the order of £1,400. This equates to about 100 extra tickets sold across the year, there is capacity for another 100 ticket sales especially at the Christmas evening concert. Overall, our finances are on an even keel, although costs are still steadily rising more ticket sales would help alleviate this. We continue to use the card-readers, and Jumblebee’s web shop for the purchase of concert tickets. This electronic POS has continued to make buying ticket easier for both the buyer and ourselves. It is worth noting that over two thirds of the tickets sold this year have been sold through these avenues. 4 ## Declaration The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees ## Signature(s) Full name(s) Position (e.g. Chair) Date 5 Enter SC No. below APPENDIX 2 Enter charity name below **Dunfermline Choral Union** **SC032534** ||**Dunfermline Choral Union**|**Dunfermline Choral Union**|**Dunfermline Choral Union**|**Dunfermline Choral Union**|**Dunfermline Choral Union**|**Dunfermline Choral Union**|**Dunfermline Choral Union**|**Dunfermline Choral Union**|**Dunfermline Choral Union**|**Dunfermline Choral Union**|**Dunfermline Choral Union**|**Dunfermline Choral Union**|**Dunfermline Choral Union**|**Dunfermline Choral Union**|**Dunfermline Choral Union**|**Dunfermline Choral Union**|**Dunfermline Choral Union**|**Dunfermline Choral Union**|**Dunfermline Choral Union**|**Dunfermline Choral Union**|**SC032534**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Sk|**Receipts and payments accounts**
**For the period**
**from**
Period start date
Period end date
**to**
01
08
2024
Day
Month
Year
Day
Month
Year
31
07
2025
~~—S=—=~~||||||||||||||||||||| |**Section A Statement of receipts and payments**|||||||||||||||||||||| ||**Unrestricted**
**funds**||**Restricted**
**funds**||||**Expendable**
**endowment**
**funds**||||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**||||||**Total funds last**
**period**| ||**to nearest £**||**to nearest £**||||**to nearest £**||||**to nearest £**||||**to nearest £**||||||**to nearest £**| |**A1 Receipts**|||||||||||||||||||||| |Donations|**23,417**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**2**|**2**|**2**|**23,417**|**417**||**22,834 **| |Legacies|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|**-**|||**-**| |Grants|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|**-**|||**-**| |Receipts from fundraisingactivities|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|**-**|||**-**| |Gross tradingreceipts|**14,376**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**14**|**14**|**14**|**14,376**|||**17,843**| |Income from investments other than|||||||||||||||||||||| |land and buildings|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|**-**|||**-**| |Rents from land & buildings|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|**-**|||**-**| |Gross receipts from other charitable|||||||||||||||||||||| |activities|**1,675**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**1**|**1**|**1**|**1,675**|||**14,286**| ||||||||||||||||**-**|**-**|**-**|**-**|||| |**_A1 Sub total_**|**_A1 Sub total_ 39,467**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**39,467**|**39,467**|**39,467**|**39,467**|**39,467**||**54,962**| |**A2 Receipts from asset &**|||||||||||||||||||||| |**investment sales**|||||||||||||||||||||| |Proceeds from sale of fixed assets
**-**
**-**
**-**
**-**
**-**
**-**
Proceeds from sale of investments
**-**
**-**
**-**
**-**
**-**
**-**
**_A2 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total receipts_ 39,467**
**-**
**-**
**-**
**39,467**
**54,962**
**A3 Payments**
~~—|—~~|||||||||||||||||||||| |Expenses for fundraising activities|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|**-**|||**-**| |Gross trading payments|**31,247**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|||||**31,247**|**247**||**41,804 **| |Investment management costs|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|**-**|||**-**| |Payments relating directly to charitable|Payments relating directly to charitable||||||||||||||||||||| |activities|**2,040**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**2**|**2**|**2**|**2,040**|||**10,786**| |Grants and donations|**640**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|||||**640**|||**500**| |Governance costs:|||||||||||||||||||||| ||**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|**-**|||**-**| |Audit / independent examination|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|**-**|||**-**| |Preparation of annual accounts|**252 **||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**2**|**2**|**2**|**252 **|||**252 **| |Legal costs|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|**-**|||**-**| |Other|Other**4,280**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**4**|**4**|**4**|**4,280**|||**3,467 **| ||||||||||||||||**-**|**-**|**-**|**-**|||| |**_A3 Sub total_ **|**38,459**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**38,459**|**38,459**|**38,459**|**38,459**|**38,459**||**56,809**| |**A4 Payments relating to asset and**|||||||||||||||||||||| |**investment movements**|||||||||||||||||||||| |Purchases of fixed assets
**159**
**-**
**-**
**-**
**159**
**-**
Purchase of investments
**-**
**-**
**-**
**-**
**-**
**-**
**_A4 Sub total_ 159**
**-**
**-**
**-**
**159**
**-**
**_Total payments_ 38,618**
**-**
**-**
**-**
**38,618**
**56,809**
~~—__====~~|||||||||||||||||||||| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**849**
**-**
**-**
**-**
**849**
**1,847)**
**(**
**-**
**849**
**-**
**-**
**-**
**849**
**1,847)**
**(**
~~======~~||||||||||||||||||||| Appendix 2 - Receipts & Payments AccountsR&P Accounts 1 July 2025 APPENDIX 2 **Dunfermline Choral Union** **SC032534** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**17,516**
**849**|**Restricted funds**
**to nearest £**
**-**
**-**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|||**-**|**-**|**17,516**|**19,362**| ||Surplus / (deficit) shown on receipts and
payments account|||**-**|**-**|**849**|**1,846)**
**(**| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**18,365**|**-**|**-**|**-**|**18,365**|**17,516**| |||-|
-|
-
**Fund to which**|
-
**asset belongs**|
-|0| |||||||**Market valuation**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|
**-**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||GiftAidDebtor|||||**45**|**45**| ||Staging|||||**500**|**500**| ||Piano, stool& cover|||||**1,500**|**1,500**| ||Music Scores||||**- 6,500**|**500**|**7,000**| ||Piano Stool||||**159**|**159**|| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which l**|**- 6,341**|**2,704**|**9,045**| ||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature**|||**Print Name**|**Total**|**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||| ||||||||| Appendix 2 - Receipts & Payments Accounts / Statement of balances 2 July 2025 APPENDIX 2 **Dunfermline Choral Union** **SC032534** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C2 Grants**
**C4b Trustee expenses -**
**details**
**C3b Trustee remuneration -**
**details**
**C6 Other information**
**C5 Transactions with trustees**
**and connected persons**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---|---| ||||||| ||||||| ||||||| ||||||| ||||||| |||||**Total**|**-**
| ||||||| ||If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)||||| ||**Authority under which paid**||||**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)|||this box|| |||**Nature of transaction**||**Number of**
**trustees**|**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||**Nature of relationship**
|||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end (£)**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| Appendix 2 - Receipts & Payments Accounts / Notes 3 July 2025 **Dunfermline Choral Union** **SC032534** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**|**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---|---| |||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |Membershipsubscriptions||**18,431**||**-**|**-**|**-**|**18,431**||**18,833**| |Other Donations||**2,181**||**-**|**-**|**-**|**2,181**||**901**| |Gift Aid||**2,805**||**-**|**-**|**-**|**2,805**||**3,100**| ||||||||**-**||| |**Total**
**2 Grants**||**23,417**||**-**|**-**|**-**|**23,417**||**22,834**| |||**-**
**Unrestricted**
**funds**
**to nearest £**||**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**3 Gross receipts from other charitable activities**||**-**||**-**|||**-**||**-**| |||**-**
**Unrestricted**
**funds**
**to nearest £**
||**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| |Bonus Ball||**-**||**-**|**-**|**-**|**-**||**1,723**| |150 Dinner event||**-**||**-**|**-**|**-**|**-**||**2,620**| |June Exams||**-**||**-**|**-**|**-**|**-**||**250**| |Resident Weekend||**1,675**||**-**|**-**|**-**|**1,675**||**9,693**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**1,675**||**-**|**-**|**-**|**1,675**||**14,286**| |||-||-|-|-|-||reference error| ## **4 Payments relating directly to charitable activities** |||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---|---| |Accomodation||**2,040**|









|**-**|**-**|**-**|**2,040**|









|**10,256**| |Bonus Ball||**-**||**-**|**-**|**-**|**-**||**530**| |Professional Fees||**-**||**-**|**-**|**-**|**-**||**-**| |Hall Hire||**-**||**-**|**-**|**-**|**-**||**-**| |Music Hire||**-**||**-**|**-**|**-**|**-**||**-**| |Printing, postage & stationery||**-**||**-**|**-**|**-**|**-**||**-**| |Website & advertising||**-**||**-**|**-**|**-**|**-**||**-**| |Music Purchases||**-**||**-**|**-**|**-**|**-**||**-**| |Donations||**-**||**-**|**-**|**-**|**-**||**-**| |Sundries||**-**||**-**|**-**|**-**|**-**||**-**| |Insurance & subscription||**-**||**-**|**-**|**-**|**-**||**-**| |**Total**||**2,040**||**-**|**-**|**-**|**2,040**||**10,786**| |||-||-|-|-|-||-| Appendix 2 - Receipts & Payments AccountsAdditional notes (1) July 2025 4 **SC032534** ## **Additional analysis (2)** ## **5 Breakdown of unrestricted funds** **Unrestricted Funds** |**Receipts**||||||**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**| |---|---|---|---|---|---|---|---| |Donations|**23,417**||**-**|**-**|**-**|**23,417**|**22,834**| |Legacies|**-**||**-**|**-**|**-**|**-**|**-**| |Grants|**-**||**-**|**-**|**-**|**-**|**-**| |Receiptsfrom fundraising activities|**-**||**-**|**-**|**-**|**-**|**-**| |Grosstradingreceipts|**14,376**||**-**|**-**|**-**|**14,376**|**17,843**| |Income from investments other than land and
buildings|**-**||**-**|**-**|**-**|**-**|**-**| |Rentsfrom land & buildings|**-**||**-**|**-**|**-**|**-**|**-**| |Gross receipts from other charitable activities|**1,675**||**-**|**-**|**-**|**1,675**|**14,286**| |**_Sub total_**
**Receipts from asset & investment sales**|**39,467**||**-**|**-**|**-**|**39,467**|**54,962**| |||||||-|| |Proceedsfromsale of fixed assets|**-**||**-**|**-**|**-**|**-**|**-**| |Proceeds from sale of investments|**-**||**-**|**-**|**-**|**-**|**-**| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**39,467**||**-**|**-**|**-**|**39,467**|**54,962**| |||||||-|| |Expenses for fundraisingactivities|**-**||**-**|**-**|**-**|**-**|**-**| |Gross trading payments|**31,247**||**-**|**-**|**-**|**31,247**|**41,804**| |Investment management costs|**-**||**-**|**-**|**-**|**-**|**-**| |Payments relatingdirectlyto charitable activities|**2,040**||**-**|**-**|**-**|**2,040**|**10,786**
| |Grants and donations|**640**||**-**|**-**|**-**|**640**|**500**| |Governance costs:|**-**||**-**|**-**|**-**|**-**|**-**| |Audit / independent examination|**-**||**-**|**-**|**-**|**-**|**-**| |Preparation of annual accounts|**252**||**-**|**-**|**-**|**252**|**252**| |Legal costs|**-**||**-**|**-**|**-**|**-**|**-**| |Other|**4,280**||**-**|**-**|**-**|**4,280**|**3,467**| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**38,459**||**-**|**-**|**-**|**38,459**|**56,809**| |||||||-|| |Purchases of fixed assets|**159**||**-**|**-**|**-**|**159**|**-**| |Purchase of investments|**-**||**-**|**-**|**-**|**-**|**-**| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**159**||**-**|**-**|**-**|**159**|**-**| |||||||-|| ||**38,618**||**-**|**-**|**-**|**38,618**|**56,809**| |||||||-|| ||**849**||**-**|**-**|**-**|**849**|**1,847)**
**(**| ||||||||| |||||||**-**|| ||||||||| ||**849**||**-**|**-**|**-**|**849**|**1,847)**
**(**| |||||||-|| **Nature and purpose of funds** Appendix 2 - Receipts & Payments AccountsAdditional notes (2) July 2025 5 APPENDIX 2 **Dunfermline Choral Union** **SC032534** ## **Additional analysis (3)** ## **6 Breakdown of restricted funds** |**Receipts**|||||**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |---|---|---|---|---|---|---| |Donations
Legacies
Grants
Receiptsfrom fundraising activities
Grosstradingreceipts
Incomefrom investments other than land and buildings
Rentsfrom land & buildings
Gross receipts from other charitable activities|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| |**_Sub total_**
**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Proceedsfromsale of fixed assets
Proceeds from sale of investments|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Expenses for fundraisingactivities
Gross trading payments
Investment management costs
Payments relatingdirectlyto charitable activities
Grants and donations
Governance costs:
Audit / independent examination
Preparation of annual accounts
Legal costs|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Purchases of fixed assets
Purchase of investments|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| |||||||| ||||||**-**|| |||||||| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |**Nature andpurpose of funds**||||||| |||||||| Appendix 2 - Receipts & Payments AccountsAdditional notes (3) 6 July 2025 ## **APPENDIX 3** ## **’ Independent examiner s report on the accounts V2** **Report to the** Charity name **trustees/members of** Dunfermline Choral Union |**Report to the**
**trustees/members of**|**Independent examiners report on the accounts**
Charity name
Dunfermline Choral Union| |---|---| |**Registered charity**|**SC062534**| |**number**|| |**On the accounts of the**|Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year| ||01
08
2024
**to**
31
07
2025| |**Set out on pages**|(remember to include the page
numbers of additional sheets)| ||| |**Respective**
**responsibilities of**
**trustees and examiner**|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act 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**|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts| |**examiner’s statement**|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| ||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, I do| ||not express an audit opinion on the viewgiven bythe accounts.| |**Independent examiner’s**|In the course of my examination, no matter has come to my attention [other than that| |**statement**|disclosed on the attached page*]
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 Accounts 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
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.| |**Signed:**|| ||**Date:**
11.11.2025| ||| |**Name:**|| |**Relevant professional**|| |**qualification(s) or body**|FCCA – Association of Chartered Certified Accountants| |**(if any):**|| |**Address:**|Eden Fyfe Accounts Limited| ||H5 Newark Road South| ||Glenrothes| ||Fife KY7 4NS| ## APPENDIX 3 Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose