## **Crail Community Trust SCIO** 

## **Scottish Charity No - SC040436** 

**Annual Report and Financial Statements For the year ended 30[th] April 2025** 

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## Reference and Administrative Information- Charity name 

## Crail Community Trust SCIO 

## Charityno SC040436 

## Address 

48 Nethergate South Crail Fife KY103TZ 

## Current Trustees 

## Trustees’ Annual Report 

## For the year ended 30% April 2025 

. 

The trustees have pleasure in presenting their report together with the financial statements for the year ended 30" April 2025 

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## **Crail Community Trust** 

## **Structure, Governance and Management Constitution** 


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The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form  in<br>2019. The charity was previously a charity limited by guarantee but changed its legal form to a SCIO. The assets of t<br>guarantee company were transferred to the SCIO on the 1 August 2019. It has a single tier structure and as such the<br>**----- End of picture text -----**<br>


trustees are the members of the charity. 

## **Appointment of trustees** 

the charity's trustees. Membership of the management committee comprise members of the community.. 

Trustees are elected at the annual general meeting  which is held as soon as accounts are prepared and distributed. There must be a minimum of three and a maximum of twenty trustees. 

## **Objectives and Activities** 

## **Charitable purposes** 

The Trust is established for charitable purposes only, and, the objects are: 

a) to provide, or assist in providing, recreational facilities, and/or organising recreational activities, which will be available to members of the community and public at large with the object of improving the conditions of life of the community. 

b) to advance environmental protection or improvement including preservation, and conservation of the natural environment, the promotion of sustainable development, the maintenance, improvement or provision of environmental amenities for the community and/or the preservation of buildings or sites of architectural, historic or other importance to the community; 

c) All the above shall be carried out following principles of sustainable development where 'sustainable development' means development which meets the needs of the present without compromising the ability of future generations to meet their own needs. 

## **Financial review** 

Our main source of funding is by grant applications for specific projects although we receive contribution for the administration of a part owned wind turbine at Cornceres Farm, Kilrenny, Fife 

Our fundraising efforts this year have been restricted. The failure by Fife Council to obtain the Title deeds for the Harbourmasters Office at Crail Harbour that have restricted any activity on this project  We have used funds to maintain the Tennis Courts buying posts and nets to enhance this  popular facility for both the general public and school activities. 

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## **Reserves policy** 

The trustees' policy is to retain at least £5,000 in order to meet commitments and to cover any unexpected expenditure. 

## **Plans for future period** 

in conjunction with Crail Partnership to improve Crail for all its residents. 

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Independent examiner’s report on the accounts «<br>Report to the | Charity name<br>trustosetmembers of Crail Community Trust<br>Registered charity $€040436 ey<br>number<br>On the accounts of the Period start date Period end date<br>ET > panad Day Month Year Day Month Year<br>1= May 2024 to 30th April 2025<br>Sat ont on pages | 7,6 aanaiins( berofadditionalto include sheets)the page<br>**----- End of picture text -----**<br>


Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006. 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 Charities examiner’s statement 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 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, | do not express an audit opinion on the accounts. 

Independent examiner’s 

examiner’s In the course of my examination, no matter has come to my attention statement 

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 been met, or 

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 


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Signed:<br>Name:<br>Relevant professional<br>qualification(s) or body<br>(if anv):<br>Address:<br>5<br>**----- End of picture text -----**<br>


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## Only complete if the examiner needs to highlight material problems. 

Give here brief details of any items that the examiner wishes to disclose 

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## Financial Activities of Crail Community Trust 2024-2025 


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Notes Unrestricted Restricted 2025 2024<br>Fund Funds Total Total<br>2022 2022<br>£ £ £ =<br>Receipts from :<br>Donations and grants 4 25,000 0 25,000 32,000<br>Charitable activities 5 0 0 0 0<br>Other Trading activities 6<br>Investments 7 2,084 2,084 1,672<br>Total receipts 27,084 0 27,084 33,672<br>Payments on:<br>Charitable activities 8 5,200 0 5,200 662<br>Governance Costs 9 0 0 100<br>Repairs to Property 0 0 3,520<br>Total Payments 5,200 0 5,200 4,282<br>Surplus(Defict) for the, ee<br>Year 21,894 . 21,894 29,390<br>**----- End of picture text -----**<br>


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## Balance Sheet 


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Unrestricted Restricted Total Total<br>Funds Funds 2025 2024<br>Opening cash at bank and in hand 94,292 94,292 64,903<br>Surplus(deficit)for the year 21,894 21,894 21,004<br>Closing Cash in hand and Bank 116,186 116,186 94,292<br>Cash and Bank Balances<br>Bank Deposit Accounts<br>Community Trust 116,186 116,186 94,292<br>Film Club 5,410 5,410 5.410<br>121,596 121,596 99,702<br>Other Assets 2025<br>Heritable Property 1,252 1,252<br>Film Equipment (estimated value) 1,100 1,100<br>Total 2,352 2,352<br>**----- End of picture text -----**<br>


The statement of financial activities includes all gains and losses recognised in the period. All incoming resources and resources expended derive from continuing activities. The notes on pages9 to 14 form an integral part of these accounts 

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## **Notes to the accounts - for the year ended 30[th] April 2025** 

## **1 Basis of accounting** 

Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) 

## **2 Nature and purpose of funds** 

maintain a single unrestricted fund for the day-to-day running of the club. 

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. During the year the charity received grants of £5,000 towards their 

## **3   Related party transactions** 

No remuneration was paid to the trustees 

## **4 Grants and Donations** 

|||**Donations**|**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|---|---|
||||**2025**||**2025**|**2024**|
|||**CCA Power**|**25,000**||**25,000**|**32,000**|
|||**Grants -**|||||
|||**Total Grants**|**25,000**|**0**|**25,000**|**32,000**|
||**5**|<br>**Charitable Activities Receipts**|**Unrestricted**|**Restricted**|<br>**Total**|**Total**|
||||||**2025**|<br>**2024**|
||||**0**|**0**|**0**|**0**|
|**6**||**Other Trading Activities**|||||
||||**Unrestricted**|**Restricted**|<br>**Total**|**Total**|
||||||**2025**|<br>**2024**|
|||**Coffee Morning**|**0**||**0**|**0**|
||||**0**||**0**|**0**|



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|**7**|**Investments**|**2025**|**2025**|**2024**|
|---|---|---|---|---|
||**Rent from Heritable Property**|**600**|**600**|**600**|
||**Bank Interest**|**1,484**|**1,484**|**1,072**|
|||**2084**|**2,084**|**1,672**|
||**,,**||||



**8 Cost of charitable activities** 

||**Unrestricted**|**Restricted      Total    Total**|
|---|---|---|
||**2025**|**2025       2024**|
|**Upgrade Tennis Courts**|**2,700**|**,  2700            0**|
|**Licence for Film shows**|**0**|**0             0**|
|**Architects Fees - Crail Harbour Office**|**0**|**0            0**|
|**Donation Community Partnership**|**2,500**|**2,500         250**|
|**Trees for Denburn Wood**|**0**|**0        412**|
||**4,200**|**4,200        662**|



||**9**|**Governance Costs**|||||
|---|---|---|---|---|---|---|
||||**Unrestricted**|**Restricted**|<br>**Total**|**Total**|
||||**2025**||**2025**|<br>**2024**|
|||**Independent Examiners Fees**|**0**||**0**|**100**|
|**10**|||**2025**||**2025**|**2024**|
|||**Repairs to property**|**0**||**0**|**3,520**|



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