## **Crail Community Trust SCIO** ## **Scottish Charity No - SC040436** **Annual Report and Financial Statements For the year ended 30[th] April 2026** 1 RefeMhe* and Admlnlstr•tl¥e Infornth. tharlty nam• Crall Communlty Trust SCIO Addr•ss 48 Nether8*e South Crail Fife fI103fL Danlel Bates c￿lM￿n Dan a•yton Vlce Ch•lmwTr Jad( Jar¥ls Jadt Jar¥l$ Forthe ywr •nded aolh Aprfl 20 The trustees have Pleasu￿ In P￿sentIngtheIr report tO8ether with the financlal statements for the year ended 30th Aprll 2026 Sl8ned Dan aayton Vlcfrchalmian Slgned Jack Jarvls Treasurer ## **Crail Community Trust** ## **Structure, Governance and Management Constitution** The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form in 2019. The charity was previously a charity limited by guarantee but changed its legal form to a SCIO. The assets of the guarantee company were transferred to the SCIO on the 1 August 2019. It has a single tier structure and as such the trustees are the members of the charity. ## **Appointment of trustees** The management committee, which normally meets every 3 months or when business demands a meeting, are 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. Fife Council has now the Title deeds for the Harbourmasters Office at Crail Harbour and the Trust’s solicitors are undertaking the purchase of the 3 property. Modernisation of the building will take place soon. We have used funds to maintain the Tennis Courts:- buying posts and nets and cleaning the courts to enhance this popular facility for both the general public and for school activities. ## **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** The trustees intend to continue to engage in projects designed to improve recreational facilities in Crail and work in conjunction with Crail Partnership to improve Crail for all its residents. 4 Independent exarninerfs report on the accounts Report to the Charity naw tN•t9￿meMb￿r¥ of Crall CommuThlty Tru•t Reglstered charfty number SC010436 On th• aeetsunts of th• ehavlty lorth• p•rlod Period slart date Period end datè Month Yellr Day Yoar May 1 2025 30th j April 2026 S•t out on page• , 7.8 Rospoctfv• The chaTtys tnJ5tees are ￿sponsIb￿ for the preparation of the accounts in accordan rn8pon8lbllltt•s of with thè tèrms Of the Charthe5 and Trustee Investment Iscouandl 2005 Act and the truBte8s and exomin•r Charities Accounts Iscotlandl Regulatsons 2006. The charty trustees consider that the audit requirement of Regulation 10111 Idl of the Accotsnts Regulats"ons does not apply. It is rny responsibility to examine the accounts as required under Secti￿ 44111 Icl of the Act and to stat8 whether pathuiqr matters have come to my attent￿n Bas16 of Independ•nt My examinath.on is carried out in ac¢ordan¢e with Regula¢*)n 11 of the Charitps exarningP8 ¥latern•nt Accounts IScotL8ndl Regulabons 2006. An examinatitsn includès a review of the accounb.ng ￿ordS kept by the charity and a cornpanson ofthe accounts presented hwth those records. It also includes con5Kleralion of any unusual rtems or disclosures in the accounts and seek5 èxplanations from the trustee5 wncerning any such matteTS. The procedures undertaken do not proV￿e all the evidence that would be required in an audrt and. con58quenty. I do not express an audit opinion on the accounts. Ind•pond•nt 6xaminor'¥ In the course of rny eXamina￿n, no matte¥ has corne to my attentb wh￿h gives mè rèasonabè cause to tel￿Ve that in any materbal respect ihe requirements.. to kw accounting records in xcordance wth secth)n 44111 lal ofthe 2005 Act and Regulation 4 ofthè 20[￿ Account5 R￿U￿t￿n5, and to preparè a¢eounts whKh accord with the accounting records and cornply with Regulation g of the 2006 Accounts Regulab'ons have baen me( or to whKh. in my opinion. attention should be drawn in order to enable a proper sjnderstanding of the accounts to be rea¢hed Slgn¢d: Name: -fRoL y Rel•vant profety•lonal Ilf anvl: Address.. l& Hop& PL#¥c MohJFtrfrJ kyio . ## **Disclosure section** **Only complete if the examiner needs to highlight material problems.** **Give here brief details of any items that the examiner wishes to disclose** 6 ## **Financial Activities of Crail Community Trust 2025-2026** ||**Notes**|**Unrestricted**|**Restricted**|**2026**|**2025**| |---|---|---|---|---|---| |||**Fund**|**Funds**|**Total**|**Total**| |||**2026**
|**2026**||| |||**£**|**£**|**£**|**£**| |**Receipts from :**|||||| |**Donations and grants**|4|**20,000**|**0**|**20,000**|**25,000**| |**Charitable activities**|5|**0**|**0**|**0**|**0**| |**Other Trading activities**|6|
**0**|**0**|**0**|**0**| |**Investments**|7|**1868.94**||**1868.94**|**2,084**| |**Total receipts**||**21,868.94**|
**0**|**21,868.94**|**27,084**| |**Payments on:**|||||| |**Charitable activities**|8|**8892.18**|**0**|**8892.18**|**5,200**| |**Governance Costs**|**9**|**360.00**|**0**
|**360.00**|**0**| |**Repairs to Property**||**0**|**0**|**0**|**0**| |**Total Payments**||**9252.18**
|**0**|**9252.18**|**5,200**| |Surplus(Deficit) for the Year
|| |---|---| ||**12,616.76**
**.**
**12,616.76**
**21,89**| 7 B*l•nrt ShÈÈt UDreytricfvi R¥triEted Funds FM•ds IIA186.00 12,616.76 Totsi 2026 11&186 12th1&76 Tothl 2025 Openlng e*$b It hnk ano ID b*Dd Syrylusld¢fi¢iilfor th¢ y¢ar 94392 21,894 Cltssii8 C*$h Its b*nd lid B*Mk 128J06.75 116,186 Cash and Bank BalarKes Bank DepgsFt Ac¢oufits Communliy TriNt Fllm Club 128,366.75 5NIO.00 133.776.75 128.366.75 5,410.1MI iaa.776.75 116.186 5.410 121.596 Other Assets 2026 2025 Herllable Property 1.252 1.252 F51m Eguipmtnt It511mated valuo) OA 1,1 J"J- 'i.i. Total 1252 The statement of ftnancial activities includes all gains and IiTrsses r¢cognÈsed in the period. All incoming resources and resources expended derive from continuing aetivities. The notes on pages9 to 14 forn) an Integr￿ part of ihese accounts ## **Notes to the accounts - for the year ended 30[th] April 2025** ## **1 Basis of accounting** These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) ## **2 Nature and purpose of funds** Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees 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**| |---|---|---|---|---|---|---|---| |||**2026**|||**2026**||**2025**| ||**CCA Power**|**20,000**|||**20,000**||**25,000**| ||**Grants -**||||||| ||**Total Grants**|**20,000**|**0**||**20,000**||**25,000**| |**5**|**Charitable Activities Receipts**|**Unrestricted**|**Restricted**|**Total**||**Total**|| |||||**2026**||**2025**|| |||**0**|**0**|**0**||**0**|| |**6**|**Investments**|**2026**||**2026**||**2025**|| ||**Rent from Heritable Property**|**600.00**||**600.00**||**600**|| ||**Bank Interest**|**1,268.94**||**1268.94**||**1,484**|| |||**1868.94**||**1868.94**||**1,484**|| **7 Cost of charitable activities** 9 |||**Unrestricted**|
|**Restricted**|**Total**|**Total**| |---|---|---|---|---|---|---| |||**2026**|||**2026**|**2025**| ||**Upgrade Tennis Courts**|**8592.18**|||**8592.18**|**2,700**| ||**Architects Fees - Crail Harbour Office**|**0.00**|||**0.00**|**612**| ||**Donation Community Partnership**|**300.00**|||**300.00**|**2,500**| |||**8892.18**|||**8892.18**|**4,200**| |**9**|**Governance Costs**|||||| ||**Unrestricted**||**Restricted**|
**Total**||**Total**| |||**2026**||**2026**||**2025**| ||**Independent Examiners Fees**|**0**||**0**||**100**| ||**Accountants for HMRC submission**|**360.0**||**360.0**||**000**| 10