Davlot Communlty Trust Chari Com No an No Annual accounts for the 1st. Se t.24 To SC041081 SC347285 eriod Penod start dalè en en 31-Au -25 Section A Statement of financial activities (including summary income and expenditure account) Re8trict•d income funds Unrostrlct•d funds R•comm•ndfjd categorles by Jcllvlty Endowrngnt fund¥ Prfor yoar funds Total funds Income (Note 31 F01 F02 F03 F04 FOS Incomo and endowments from: DOna￿OnI and ￿g&￿e1 Charrt8bl¢ a¢lNflie# OLher iradiThJ a¢tsviU88 Investmeni$18ank InieTeati Separth materi81 rtom of irvJmè Ott￿1 le•rm8th8d ¥1149 Total Expendlture (Notes 4) Expondltum on: Rulslng funds Ch•nlabk ac*¥ths Separate mI￿rtaI exp¢Trse 5lem Othv. Oepreg•b rotal S01 994 1,414 867 S02 S03 S04 275 275 533 S05 S06 S07 193 12,700 557 12.893 167 19 S08 30 1.224 319 918 so 1,224 319 918 $10 S11 S12 Net Incom￿{eXPendItuTe) before tax for the reportlng period Tax payablo Net Incomellexpendlturel after tax before Inveslment galnsl(losses) S13 S14 1.029 13.257 12,228 S15 NEtgainwiiosÈe5) on Inve51rrJents 1.029 13,257 12,228 S16 S17 S18 819 Net Incomel(expendlture) Extraordlnary items Transfers between funds Other recognlsed galnsl(losses): 1,029 13,257 12,228 Gains and bsses on rEvaluats"on Off￿ a55ets trthB charfV5 own v5e Olherg*nsllloyses1 Net movement in funds S20 S22 1,029 12,228 1.366 Reconciliatlon ol funds." Total fvnds broughl foAYatd Total funds caffled forward 28,995 27.968 28,995 41, 30,361 S24 kashford Page 1 DavJotCommunity Trust Cha SC041081 SC347285 an Asat No 31_AiJg-25 Section B Balance sheet Unr•strfctod fvnds R•strlctad Endowm0￿ T¢>tsl th18 Incorna fund¥ funds year Total last Fixéd assets Intangible assets Tangible assets Herltage assets Inve8tm6nts F01 F¢Y2 F03 F04 FOS B01 13,127 40,000 13.127 40.000 14.045 BOY Total flx•d ess•ts Current assets Stocks Debtors Investments Cash at bank and In hand (Noto 6) Totsi current ass•ts 807 B10 Creditors: amounts falllng due wlthln one yèar (Note 6) B11 N•t cumt4JSfjtW(Ilabllltles) 812 Total assets IK8 Cumt Ilabllltl•s B13 Creditors: amounts falllng dug •fter one year Provision¥ for Il•bllttles B14 Total net •ss•ts or Ilablllt108 B10 69,486 13.257 82,723 70,495 Funds of the Charity Endowm8ntfunds R•strict￿ income funds Unr•strlct8d funds R•valuatlon r•s8rvo Falr valu• r•s•Ne B17 B18 13.257 13,257 69,4e6 B19 70.495 820 B21 Total fun¢ts B22 70.495 rhe company entltlod to exemptlon from audft und•rs477 of the Companles Act 2006 rolating to small ¢ompanl•s. Iho m8mDWJ nave not r•quirno company to ODt•in an audrtin Dccoraanc• wrth Jecfron 410 or tn8 Lompanms Act 2006. The dlrectots aeknowlgdge thelr respon5ibilitles forcomplylng wfth the rwulrnm8nts of the Companles Act wlth respect to accounting rncords and thepreparatlon ofaccounts. Those accounts ha￿ Iwen prepared In aecordance wlth theprovlslons appllcable to ￿all c<>mpanlos subject to th• small comp•nles reglme andln accordance with FRS102 SORP. Signed by on8 oriwo trugteesldirectors on behalf of 811 th¢ I￿￿es/dIrectOrS Date of roval IG./S/1 DAVIDA. B ETh Prfnt nam• Signature of d1rac￿r authenbcab.ng accotsnts sentto CompaAies Hou58 Date of rov81 WILLIAM SINCLIIR Prlnt nam• Section C Notes to the accounts Note 1 Isis of preparatlon Thls section should b• completed by all charitios. 1.1 Basls of accountlng These accounts have been prepared under Ihe h￿torical cost convention with ilems ￿CogniSed at cost or transaction value unless otherwise slated in the relevant note{s) to these accounts. The accounts have been repared In accordance wth.. the Statement of Recommended Practice. Accounting and Reporting by Charities prepartng their accounts in accordance wth the Financial Repothng Standard applicable In the UK and Republic of Ireland IFRS 102) issued on 16 July 2014 and with. and with" the Financial Reportin9 Standard appltcable in the Unrted lfjngdom and Republic of Ireland IFRS 102) and wth the Charities Act 2011 1.2 Golng concern If there ar• material unc•rtalnllv rglatod to events or condftlons that cast $lgnMlcant doubt on the charfty's ablllty to contlrjue as a going concem, please pmvlda tho ft>llowlng d•talls orstat• -Not appllcabl•", If&ppmpriate.' An explanation as lo those factors that support the conclusion that the charity Is going ¢on¢ern, Dl8closure of any uncert8intie8 that make the going concem assumpt￿n doubtful., Not appllcablo Not appllcablé Where accounts are not prepared on a going oncem basis, please disclose this fact togèther with the basis on whSch the Iruslees prepared the accounts and the reason why the charity 1$ not regarded as a going Goncem. Not appllcable 1.3 Change of accountlng pollcy The accounts prgsgnt a true and f81r vlew and no changes hav6 been made to the a¢¢ounling policies adopted In note 2. Yes" No. -rK* a3 appropriaie 1.4 Changes to accountlng estlmate8 No changes lo accounting eslimales have occurred in the repo￿.n9 period13.46 FRS102 SORP). Yes" No" -r￿k as 8ppropriale 1.5 Materlal pftor eTror8 No malenal nor ear error have been identsfied in the re Yes" ortin 3.47 FRS102 SORP . No. -Ti(* a5 approprialg Page 3 Section C Notes to the accounts Icontl Note 2 Accounting pollcles Thls standard Ilst of accountlng pollcles has been applled by th• Charlty •xcept for those deleted. Where a dlfferent or8ddltlon•lpollcy has been adopted then thls 1$ detsiled in the box below. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provlde a description of the nature of ea¢h ¢hango In accountlng pollcy No transition adjustments were requlrod. Page 4 Section C Notes to the accounts cont Note 2 2.2 INCOME Accountlng policles R•collftitlon of Ineorno These are inejuded In the Statement of Finan¢RI Activits•s {SoFAI when. the becomes enbtled to the resources." il is mor* li￿1¥ than not that the trustees will r8rAive Ihe resources". the mon8tary value can be meo8ured wrth suffioent r8Jiability. Th8r8 ha5 been no offsetbng ol a8S&ts ana liabilitie5, or Ir￿Me and expenses. unl•$s requir￿1 or pemithad by the FRS 102 SORP or FRS 102 Voluntsor h•lp The value ol any voluntary help re￿Ved Js not indud8d in the accounts but is deSc￿•d In Ihg tnJ$lees' annual r8wrL In¢om* from InteT•rt Toyaltl•8 and dMd•nd• This Is induded in the accounts when rec8lpt is probablè and Ihe amount r•ctsN&ble can me98ured r•llatty 2.3 EXPENDITURE AND LIABILITIES a￿"1￿.8S are rècognl8ed where it 18 mor• Ilkely than not that there 18 * legal or )nslructive obliggtson ¢ommit￿ng the charty to Pay Out resources and the amount 91 th• oblig?tson can be measur8d with reasonable cartalnty U•bllity recognltlon Redund•ney ¢ofjt The charity rnade no redundancy payments dunng the reporbng peTiQd. Dgfvrr￿ Ineom• No matenal ttfjm ofdefeThed incwi• ha$ been Induded In the accounts. Cr•dllOrn The charfty has rnditor$ whl¢h are moa$ur•d ot set￿ement amounts le￿ any tradg *JIBcounts Provi•lon¥ for Ilabllltl•s A11gbility 18 measured on r•ccenWI al lis hislonc81 cost and then subsequenty meosured al the best ethmate ofthe arnount rwuired to setue th• obli9obon at th• rgpthng date The chanty a¢¢ountB for basic financial instrum•nts on initsal recognlb.on 8$ pfrr paragr8ph 10 7 FRS102 SORP. SLtb$equent measur•menl Is as p8r paragrnphs 1117 10 1119, FRS102 SORP Bo81¢ flnanclal IMtrum•nts P89e 5 Section C Notes to the accounts cont Note 3 Income Analysls of Incom• Unr88tsict•d Income Endowm•nt rtds funds Tolal funds Prior y*ar Donatlons and legaciu: Donations and Gift Aid Le acie5 General grants provided by govemmenuother 994 994 1,414 12.700 Membership subscriptions and spon¥orships ich are in bslance dona Donated oods faeililies and services Other Tot•1 994 12,700 13.694 1.414 Charltablo actÈvitio•: Chns Smith Memorial Run and assoc.actlvity88 Biathlon Races and a880c￿ted a¢ivities Other 167 1.034 Totsl othor tradlng activiti•s: Other Total In¢om• from In¥o8tm•nts: Interest Ir￿Orne DivKJend income Renl818nd leasin Other Incom¢ Total 275 275 533 Separatg matsrlal ltsm of incom• SSEN Wa leave Le ac donation for villa e flower d58 la Pltb Quiz fundraiser for villagè flower displgys 19 193 353 204 204 Total 193 557 750 othor. ConvgTsion of endowment funds Into income Gain on disposal of a tsngible fixed asset Gain on di8PO8al of a programme related inv Royalties Irom the explortatton of intellectual ro hts Other Total TOTAL INCOME Othor Inforni*titiTr: All In¢ome Sn fh prlor y••rwa¥ unr•strktsd. YES Pag fjl Section C Notes to the accounts (contl Note 4 Expenditur8 Restrlctèd Unrestrlct•d Income Endowment funds fund¥ funds Totsl fund$ PrSoryear Analysls of expenditure Expgnditure on ralslng funds: Incurred seeking donations Incurred seeking legacies Incurred seeking grants Chris Srnilh MemoHal Runlassoc actiwties 30 Total expenditure on ralslng funds 30 30 Expenditure on charitable actlvltles Hire of equip.Iserviceslrepairslplants Construction MaterialslGonsumables 2,510 355 72 72 Insurances 545 353 545 353 454 Administrative Exps. & Sundry Total expgnditure on charitable actlvltles 970 970 3,403 Separate materlal Item of expenga Plannin licn.cosls re so18r 8nels 573 573 Total 573 573 Other reciation on tan ible assets 918 918 Total other expendlture 918 918 TOTAL EXPENDITURE 2.491 2,491 4.347 Section C Notes to the accounts cont Nota 5 Cash at bank and in hand This year Last year Short terni cash investments Iless than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total 29,595 16,450 Note 6 Creditors and accruals Analy818 of Creditors Amounts fallin due Thls year Last year Amounts fallin This year due after Last year Accrua18 lor grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or perforniance-related grants Accrua13 and deferred income Taxation and social security Othor credltor8 Total APPENDIX 3 OSCR Scottish (hanty Regukior Independent examiner's report on the accounts vz Report to the Charity namè tru8ts88lmgmb•rn of Daviot Community Trust Reglstorod charlty SC041081 numbor On th6 accounts of the charity for the perlod Period start d818 Month Penod end dats Month Day Year 024 Year Y1 2025 Sét out on pag Ir•nwmber ￿ Indud2th& p49• urn￿ra Uf￿￿1￿￿7al shwLAI Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of with th8 terms of the Charities and Trustee Investment (Scollandl 2005 Act and the trustegs and examln•r Charities Accounts {Scollandl Regulations 2006 las amendedl. The charity trustees consider that the audit requirement of Regulation 10111 Idl of the Accounts Regulations does not apply. It Is my responsibility lo examine thè accounts as required under sectson 44111 {¢) of the Act and lo stale whether particular matters have come to my attention Ba81$ of Independent My examination is carned out In accordance with Regulation 11 of the 2006 Accounts examIne￿3 8tatemgnt Regulations An examinatson includes a review of the accounting records kopl by the charity and a comparison of the account$ pres8nled with those records. It also Includes consideration of any unusual Items or disclosures In the accounts and seeks explanations from the Iruslees concerning any such matter5 The procedures undert8kon do not provide all the evidence that would be required in an audit and, consequenUy. I do not express an audit opinion on the view 9tven by the accounts. Indepond8nt exarnlnoV$ In the Gourse of my examinalion, no matter has come to my attention statem•nt which give5 me reasonable cause lo b81i8ve that in any m8tsrial respect the requirements.. to keep accounting records In accordance with sectsan 44{11 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting record5 and comply with Regulation 9 of the 2006 A¢¢oun15 Regulations have not been met, or to which, in my opinion, attention should be drawn In order to enable a propgr understanding of the accounts to be reached. Date: Signed": Name: Jonathan Clark Relevant prof•sslonal quallflcatlonls) or body Member of the Institute of Chartered Accountants of Scotland Ilf any): Address: Craigshannoch House 4 Craigshannoch Road Daviot AB51 ONQ 10 May 2026 'P￿¥S9 delBie Iheword5 In thD brackets rfthey do not appty If the words do appty, set out those matte15 which have coma to your attentson on the folknwNJ paue . OSCR wlll a(%ept dv4ital ortypad signatu APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Glve here brlef details of any items that the examlner wishès to dl$¢lo80 1111 1111 1111 1111 1111 111