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REGISTERED COMPANY NUMBER: $C287500 (Scotland) REGISTERED CHARITY NUMBER; 8C032954
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Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2025
for
Comrie Cancer Research & Relief Club
Drummond Laurie CA Unit 5 Gateway Business Park Beancross Road Grangemouth FK3 8WX
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Comrie Cancer Research & Relief Club
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Contents of the Financial Statements for the Year Ended 3! December 2025
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|Reference|and|Administrative Details|1|
|Report of the Trustees|2|to|4|
|Independent|Examiner's Report|5|
|Statement|of Financial|Activities|6|
|Balance|Sheet|7|to|8|
|Notes|to|the Financial|Statements|9|to|13|
|Detailed|Statement of Financial|Activities|14|
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- Comrie Cancer Research & Relief Club
Reference and Administrative Details for the Year Ended 31 December 2025
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TRUSTEES
Mrs L Grierson Mrs M M Greer Mrs E H Gray Miss W M Richard (resigned 8.8.25) MrJ Greer (resigned 20,3.25) Mr DD Robertson Mr T Lucas Ms D Hay Mts K Naitby Ms N Loxtey Mrs M Innes (appointed 26.3.25) Mrs C Shaw (appointed 26.3.25) Mrs L Millward (appointed 26.3.25) (resigned 12.6.25) Mrs § Mcintosh (appointed 30.9.25) Mrs J Brough (appointed 30.9.25)
REGISTERED OFFICE
REGISTERED OFFICE 7 Dunira Street Comrie PH6 2LJ REGISTERED COMPANY $C287500 (Scotland) NUMBER
REGISTERED CHARITY $C032954 NUMBER
INDEPENDENT EXAMINER
Drummond Laurie CA Unit 5 Gateway Business Park Beancross Road Grangemouth FK3 8WX
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' Comrie Cancer Research & Relief Club
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Report of the Trustees for the Year Ended 31 December 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025, The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK. and Republic of Ireland (FRS 102) (effective 1 January 2019),
OBJECTIVES AND ACTIVITIES
Objectives and aims
The club's main aim is to raise funds through the sale of donated goods from shop premises at 7 Dunita Street, Comrie, which it utilises in order to make donations on a monthly basis to Scottish hospitals and hospices for cancer care and research.
FINANCIAL REVIEW
Investment policy and objectives
There are no restrictions on the charity's power to invest. The trustees have full power to invest in assets as and when they see fit.
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Reserves policy
The building fund reflects the cost value of the shop premises at 7 Dunira Street brought onto the balance sheet during the year ended 31 December 2007 . The remaining general fund which is the free reserves of the charity, represents the unrestricted funds arising from the organisations past operating results. The charity continues to strive to achieve reserves sufficient to support three months operating costs.
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Comrie Cancer Research & Relief Club
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Report of the Trustees for the Year Ended 31 December 2025
FINANCIAL REVIEW
Financial results of activities and events
The funds raised by the charity are donated to organisations involved in cancer care and research in Scotland, therefore having a direct benefit to the public.
Our charity had a wonderful 2025 and with the excellent support from our local community donating quality second hand goods, we were able to donate £90,500 to 27 cancer care and research charities. Our shop is very much a community hub where customers pop in to browse and buy goods at reduced price.
During the year the following donations were made:
| PRI Breast CancerFund | £3,000 |
|---|---|
| TeenageCancer | £3,000 |
| Maggie's Dundee | £3,000 |
| TaysideChildren Cancer /Leukaemia | £3,000 |
| Cornhill Centre Perth | £3,000 |
| Beatson Cancer Charity, Glasgow | £3,000 |
| RHSC Cancer& Leukaemia E/B | £3,000 |
| AsbestosAction, Tayside | £2,500 |
| NHS Lothian Prostate CancerResearch | £3,000 |
| Ninewells Stomach CancerResearch | £5,500 |
| PRIBowel CancerFund | £5,500 |
| St.Andrews's Hospice, Airdrie | £5,500 |
| Head andNeck Cancer, Ninewells | £5,500 |
| Brain TumorResearch | £3,000 |
| PRIHaematology / OncologyUnit | £2,500 |
| RHSC Cancer&LeukaemiaGlasgow | £3,000 |
| PaediatricaOncologyNinewells | £3,000 |
| Marie CurieCancer Care | £5,500 |
| TaysideDermatologyResearch | £3,000 |
| Ninewells Prostate Cancer | £2,500 |
| PRI UrologyFund | £2,500 |
| Roxburghe House | £3,000 |
| Strathcarron Hospice | £2,500 |
| Pancreatic Cancer. Scotland | £3,000 |
| DEBRA Skin CancerResearch | £3,000 |
| Ninewells CancerResearch | £3,000 |
| CHAS | £2,500 |
The club looks forward to continuing to raise substantial funds in the future for cancer care and research through the enthusiastic participation of its volunteers.
All fands held are unrestricted funds and free general reserves total £7,839 (2024: £14,737).
FUTURE PLANS
In Comrie there is an old POW camp that is run by Comrie Development Trust and we have one of the old Nissan huts for our overflow of donated goods. During 2025, the CDT have organised weekend open days and we plan to open our hut to let visitors browse and buy some of our donated goods. Our volunteers are always coming up with new ideas to raise funds and it is a joy working with such enthusiastic people. Comrie has a great community spirit and our shop is very well supported.
We recycle clothes, books and bric a brac that are not sold in the shop and these help other charities other than our own.
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"Comrie Cancer Research & Relief Club
Report of the Trustees for the Year Ended 31 December 2025
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STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation is a charitable company limited by guarantee, incorporated and registered as a charity on 14 July 2005. The company was established under the Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1 each or £15 in total.
Recruitment and appointment of new trustees
The ultimate responsibility for the management of the club is vested in its directors and trustees. Directors are elected and appointed from the membership of the club. Under the requirements of the Memorandum and Articles of Association, at each annual general meeting one third of the Directors shall retire from office, but shal! then be eligible tor re-election.
Organisational structure
The overall strategic direction of the charity is determined by the trustees, who are also responsible for the day-to-day management of the charity. The trustees work closely together, holding meetings on a regular basis and otherwise keeping in touch with one another through informal discussions that take place either face to face, over the telephone or by e-mail. At the present time, there are no sub-committees in operation,
Induction and training of new trustees
The role and responsibilities of a trustee are explained to all new trustees by the existing trustees upon appointment. Thereafter, all individual trustees are given the opportunity and are actively encouraged to seek appropriate training at any time to suit their needs.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls ate in place to provide reasonable assurance against fraud and error.
Approved by order of the board of trustees on \A™_ mae.g. 2e2bnd signed on its behalf by:
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Mrs N Loxley - Trustee ‘
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' Independent Examiner's Report to the Trustees of Comrie Cancer Research & Relief Club
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I report on the accounts for the year ended 31 December 2025 set out on pages six to thirteen.
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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report
My examination was 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently T do not express an audit opinion on the view given by the accounts,
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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" to prepare accounts which accord with the accounting records and to 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.
Tan Bilsland (FCCA) The Association of Chartered Certified Accountants
Drummond Laurie CA
Unit 5
Gateway Business Park Beancross Road Grangemouth FK3 BWX
Dates ieee ecteeseeetseeererteeenneeeeses
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' Comrie Cancer Research & Relief Club
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Statement of Financial Activities for the Year Ended 31 December 2025
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|31.12.25|31,12,24|
|Unrestricted|Total|
|‘|funds|funds|
|Notes|£|£|
|INCOME AND ENDOWMENTS FROM|
|Donations|and|legacies|5,901|5,438|
|Other trading|activities|2|102,598|96,042|
|Total|108,499|101,480|
|EXPENDITURE ON|
|Raising funds|24,897|7472|
|Charitable|activities|
|Charitable|donations|90,500|89,000|
|Total|115,397|96,472|
|NET INCOME/EXPENDITURE)|(6,898)|§,008|
|RECONCILIATION|OF|FUNDS|
|Total|funds brought forward|37,237|32,229|
|TOTAL FUNDS CARRIED FORWARD|_30,339|37,237|
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The notes form part of these financial statements
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‘ Comrie Cancer Research & Relief Club
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Balance Sheet 31[December] 2025
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|31,12,25|31.12.24|
|Unrestricted|Total|
|funds|funds|
|Notes|£|£|
|FIXED ASSETS|
|Tangible|assets|5|22,500|22,500|
|CURRENT|ASSETS|
|Cash|at|bank|7,847|14,737|
|CREDITORS|
|Amounts|falling due|within|one year|6|(8)|-|
|NET CURRENT ASSETS|7,839|14,737|
|TOTAL ASSETS|LESS CURRENT|
|LIABILITIES|30,339|37,237|
|NET ASSETS|30,339|37,237|
|FUNDS|7|
|Unrestricted|funds|30,339|37,237|
|TOTAL FUNDS|30,339|37,237|
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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(x) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
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The notes form part of these financial statements
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‘Comrie Cancer Research & Relief Club
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Balance Sheet - continued 31 December 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on Marcu.TH, 252k. and were signed on its behalf by:
Mrs N Loxley ~ Trustee
or Mts L Grierson - Trustee
The notes form part of these financial statements
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‘Comrie Cancer Research & Relief Club
Notes to the Financial Statements
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for the Year Ended 31 December 2025
- ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
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Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life,
Freehold property
~ not provided
No depreciation is provided on Jand and buildings as the property is maintained in a good state of repair.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
The general fund consists of funds which may be used by the Club for its purposes at its discretion to meet future capital or revenue expenditure,
The building fund reflects the cost value of the shop premises at 7 Dunira Street brought onto the Balance Sheet during the year ended 31 December 2007,
These funds are unrestricted.
Stocks
Stock is held at nil value and is therefore not shown in the accounts,
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' Comrie Cancer Research & Relief Club
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Notes to the Financial Statements - continued for the Year Ended 31 December 2025
- OTHER TRADING ACTIVITIES
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|31.12.25|31.12.24|
|£|£|
|Shop|income|98,303|92,856|
|Recycle|Carters|4,295|3,186|
|102,598|96,042|
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- TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Trustees’ expenses
There were no trustees’ expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024,
- 4, COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
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|Unrestricted|
|funds|
|£|
|INCOME AND ENDOWMENTS FROM|
|Donations|and|legacies|5,438|
|Other trading|activities|96,042|
|Total|101,486|
|EXPENDITURE|ON|
|Raising|funds|7,472|
|Charitable|activities|
|Charitable|donations|89,000|
|Total|96,472|
|NET INCOME|5,008|
|RECONCILIATION OF FUNDS|
|Total|funds|brought forward|32,229|
|TOTAL FUNDS CARRIED|FORWARD|37,237|
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‘Comrie Cancer Research & Relief Club
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Notes to the Financial Statements ~ continued for the Year Ended 31 December 2025
5. TANGIBLE FIXED ASSETS
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|Freehold|
|property|
|£|
|COsT|
|At|1|January 2025|and|31|December|2025|22,500|
|NET BOOK VALUE|
|At 3]|December|2025|22,500|
|At 31|December 2024|22,500|
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The Comrie Cancer Research & Relief Club (Unincorporated) purchased the shop premises at 7 Dunira Street, Comrie, by donation in 1993 for £22,500. The shop premises were conveyed to The Comrie Cancer & Research Club (Limited by guarantee) during the year ended 31 December 2007 at cost value.
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CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
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|34.12.25|31.12.24|
|£|£|
|VAT|8|:|
|MOVEMENT|IN FUNDS|
|Net|
|movement|At|
|At|1.1.25|in|funds|31.12.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|14,737|(6,898)|7,839|
|Building|;|22,500|-|22,500|
|37,237|(6,898)|30,339|
|TOTAL FUNDS|37,237|(6,898)|30,339|
|Net|movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|Genera!|fund|108,499|(115,397)|(6,898)|
|TOTAL FUNDS|108,499|(115,397)|(6,898)|
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‘Comrie Cancer Research & Relief Club
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Notes to the Financial Statements - continued
for the Year Ended 31 December 2025
7. MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
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|Net|
|movement|At|
|At|1.1.24|in|funds|31.12.24|
|£|£|£|
|Unrestricted|funds|
|General|fund|9,729|5,008|14,737|
|Building|22,500|-|22,500|
|32,229|5,008|37,237|
|TOTAL FUNDS|32,229|5,008|231,237|
|Comparative|net movement|in|funds,|included|in the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|101,480|(96,472)|5,008|
|TOTAL FUNDS|101,480|(96,472)|__5,008|
|A|current year|12|months and prior year|12|months|combined position|is|as|follows:|
|Net|
|At|1.1.24|movementin|funds|31.12.25At|
|£|£|£|
|Unrestricted|funds|
|General|fund|9,729|(1,890)|7,839|
|Building|22,500|-|22,500|
|32,229|(1,890)|30,339|
|TOTAL FUNDS|32,229|(1,890)|30,339|
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A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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|Incoming|Resources|Movement|
|resources|expended.|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|209,979|(211,869)|(1,890)|
|TOTAL FUNDS|209,979|(211,869)|(1,890)|
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Notes to the Financial Statements - continued for the Year Ended 31 December 2025
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025,
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|Detailed|Statement|of Financial|Activities|,|
|for|the|Year Ended|31|December|2025|
|31.12.25|31.12.24|
|£|£|
|INCOME|AND ENDOWMENTS|
|Donations|and|legacies|
|Donations|§,901|5,438|
|Other|trading|activities|
|Shop|income|98,303|92,856|
|Recycle Carters|4,295|3,186|
|102,598|96,042|
|Total incoming resources|108,499|101,480|
|EXPENDITURE|
|Other|trading|activities|
|Rent|3,906|-|
|Rates|and water|3,458|726|
|Insurance|1,043|934|
|Electricity|2,024|2,129|
|Sundry|475|364|
|Waste|disposal|1,315|743|
|Repairs|and renewals|12,489|2,468|
|Telephone|89|108|
|Postage and|stationery|12|-|
|Bank|charges|86|a|
|24,897|7,472|
|Charitable|activities|
|Charitable|donations|90,500|89,000|
|Total|resources|expended|115,397|96,472|
|Net (expenditure)/income|(6,898)|5,008|
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This page does not form part of the statutory financial statements
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