APPENDIX 3 oscr Offi¢e ofthe S(thish Chadty Regtslatar Independent examlner's report on the accounts Report to th• ¢trarty ri•me lrnsteeshnembfrrn of Dunfennline Art Club Registrred Clity SC041320 numb•r On t accounts of tt• charity lor the period PerioJ stsrt date Period erKI date Year 4krth Y•ar 31 ..8 out on pagM Fk¥j (ttyiwrknrlo Irdud•th• po Respeclivo The chanty's tnJstees are respOnsie for Ihe preparation of the acLounls in accordance responslbilitlos of with the tem of the Chanties and Trustee Investment IScoll8nd) 2005 Act and the IN$tees and examinèr Ch8nlies Accounts (Scolland) Regulations 2CQ8. The ch8rly Injslees cOnserIhaI the audrt requirement of R•Jul81ion 10{11 (a) lo (¢> of the Aco)unts Regu181ions does not apy. ft is my resKx)nsits"kty lo examine the accounts as required utKler seclion 44(1> {c) of the Aa and to state whether particular rntters have me lo my attention. Basls of Indendlt My examinatson ks Carried out accordanc with Regul81ion 11 of the Chariti@S oxamino¢9 $tal•mort Accounts (ScOllar Regulatv)ns 201A. An ex8minalM)n In¢deS 8 rewew of the accountiry recorils kept by the chanty and a ¢ompari8on of the accounts presented with those recot(Is. It also indudes eonsNler8tion of any unusual f18ms or disdosures in the 8ccounls and seeks explanations from Ihe InLslees conceming any such mattef5. The oc&lUS undertaken do not proVe all the eviden that woukl be required in an audrt and, consequently. I do not exwess an audii ow¢ion on the a¢¢ounts. Ind•pendent examlmffs In the (x)UfSe of my examlnation, no matter has corne to attention statément whkh gives rn6 reasonabk ¢ause to boliew that in any matenal respect the requirements". to keep ac¢oLÉntNYJ records In 8cconYance with section 44(1) (a> of the 2005 Act and R¢oulalion 4 of the 20( Accounts RegUlatn$. and to prepare accounts accord wtih the 8ccountRig reco$ and compty WFih Regulation 9 oflhe 20Cfj Ac£cwnts Regulations ha not been met. or to which, in my opinion, attentlon should be drawn ri order to enable a propgr understandlno ofthe accounts to be reathed. Susan Jack Rèlevaht FYofession•l qlloiifith*ion(sl or body (rf anyk. AddRx Fife Voluntary Action Ctaig Mitchell House Flemington Road, Glènrothes KY7 5QF
APPENDIX 1 OSCR Period slarl date Monlh 04 Period end dale Oa 01 Year Year From 2025 To 31 03 2028 kottBh Charty Regukl Office of the Scollish Charlty Regulator Reference and administration details Charity namg other names charity is known by Dunfermline Art Club Registèred charlty number Charity's principal address SC041320 Golf Course Road Kerhillio Postcode FK14 7JH Names of the charity trustees on dat& of approval of Trust8&s' Annual Rèport Trustee name Office {if any) Dates acted if not for whole year Name of person {or body} entilled to appolnt trustee (If any) Ingrid Helen Rowbolham Lesley Inglis Douglas Niven Kerslin Ballantyne President Vice President 0211012025- Current Secretary Treasurer qo 11 12 13 14 15 16 17 18 19 20
APPENDIX 1 Reference and administration details Name5 of all other charlty trustees durlng the perlod. If any. (for example, those who reslgned part way through the financial period) Name Robert Clemenl Dates acted if not for whole year Stepped down Aug 2025 Structure, governance and management Typè of governlng documènt Thts club is governed by an approved conslilulion and any amendm8nls agreed by the club through the AGM or EGM Trustee recruitment and appointment The Trustees have been identified through the conslilulion as those members of the committee who have been appointed and elecled at the AGM lo setve as office bearers. The term of offi¢e of a ¢ommillee member appointed as a Trustee is for one year before standing down for re- election Objectives and activities Charitable purposes To promote the aStIC endeavours of its members through the promsion of facilities, luilion, lectures, exhibitions and visits el¢. Summary of the maln actlvltles in relation to these objects The main areas of activity are.. Provisional of a facility at Townhill community centre where members can engage in artistic aclivilies. Includes furnishings and commonly used items such as easels. 2. Monthly workshop or demonstration from profassional artists 3. Provision of a gallery for rnembers to display and sell artwork, open lo the public
APPENDIX 1 Achievements and performance Summary of the main achievam&nt$ of the ¢harity during the financial period A successful Summer and winter exhlbilion has been held in the gallery and a schedule of workshops and demonslralions in the studio. The club has 63 members at lime of submission There is a surplus in this years accounts in part due to the performance of the gallery, bul also because there wasn't any large investments completed In Ihls flnanclal year. Financial review Brlef ststÈment of the charlty's poll¢y on reserves The club has no assets or oulslanding liabilities for whi¢h il would require a reserves policy Details of any deficit No Deficit Donated facilities and seNices lif any) NA
APPENDIX 1 Other optional information Declaration The trustees declare that they have approvèd the trustees, report above. Signed on behalf of the charity's trusteas Slgnaturelsl OSCR wlll 8¢¢epl dl9ltal or typtrd signatures Full namelsl Kerslin Ballanlyne Posltion le.g. Chalr) Treasurer Date i0lll26
APPENOIX 2 Dunfermline Art Club SC041320 OSCR Receipts and payments accounts FoTthe perlod from lish Chlty Re8ulaiLY Apr 31 Marth 2026 aeLLlUlI A ai&aLelllErii ui reLeipits &allU FJ&lyITierii Unre5trScted Reslrlcied ExDendable Permanent Tolal lunds Total funds last lo tttasl£ Aq Recelpts Donatk)ns si $1 186 Lad¢S Grants Receip15 from fundraigng vill£S Gr05s trading retslpls ncome iom Inves men er R&nlS fitsm lar & buildingg ros$ re¢ei er Al Sub tot81 19.YJJ AZ R9cplpts asset & pro885 sa18 01 fixed as8BIs Pi<Keeds Irarn Sa of inveslfflenis A2 Sub total Totalre¢wpts 16 716.00 AJ Paym•nt¥ Ewnsos forfundraising ¥¢t1Vls$ Gr055 tradg wayfflenls Inveslmenl mgn8gernenlcS1S dlrecll tocharllaNe G<gnls and donalions Gov$rnan¢¢ ¢o$is. Audit l IndendenteXaThna0n Preparalion of annual 8ccounls Leyal cosls Other 120 12D 120 A3 Sub total 16,672 A4 Paymènts rèlatlng to ASS8tand Pur¢haaes ol fixed asgeis Purchasfj of v831*t5 A4 Sub total rotelp8yments 18,672 16,672 18,504 A5 Transfer¥ to I (from) fund5 Su4)lus/fdelAclt) foryear
APPENDIX2 Dunfermline Art Club SC041320 Sectlon C Notes to the Accounts Cl Natuie and purpose of funds {m8yb8 st818d on analysis of funds Kofksheels) To support and fund lh& rnire costs of the Dunfermline Art Club Sn pursuirolls oblecllves and Aclivlll85 Typè of aellvSty or projèct supportèd NumbgrolgrJDtB ad C2 Grants Totsl C3a Trustee remuneratlon If no remuneralion wa5 paid during the period lo atiy tharily Iru51ee or person connected lo a Irusle8 cross Ihls box lolherwise comete sècllon 3bl Authority under whlch pald C3b Trustee remuneratlon- detalls C4a Trustee expenses If no expensÈs were paid lo any charity trUse during the pÈriod IIEn uoss this box lolhetwise complete seclion 4bl Numberal tiuJtpBB C4b Trustee expen88s - detallg Nature of relatlontshi Naturè of transactio Tron*4tUon CS Transactlons wlth trustees and connected per50n5 C6 Other information £220 WDrth of revenue GolleGled Ma surnup did not makt11 io Ihe clubs accounls. The wevious Irea5urerwas Ihe registered owner of Ihe sumup account, due lo age1-80 yeaisl, familiarislion with lechnology and Illnesslhospliallsalion h& dld not manage10 8rrang8 ihe Ir8nsf8r of the accounl lo the nèw treasurer. Due lo financial regulakn"on, sumup would not speak lo the new treasurer as she was nol a registered account hokjer. Al ihe lurn ol the fin8ncial year Sumup slopped Iranslerring the funds lo the club 8ccounls. Reason not known. the current treasurer and pSIdent both ollempled lo speak lo Surnup lo gel the funds lo the club bul again due lo fin8ncial regulation Iheywould not dis¢U5s w anyone excepl the previous treasurer. This value ha5 Iherefore bpen wrillen off and a new sumup aGcounl Created which bolh Ihp Ireasurer and Mce presxlenl have access should 50melhing happÈn lo the treasurer IhÈrÈ is another petson on the account. Addilionally £13.30 Cash had lo be wrillen off Irom the galkry. This we believe is cummulalive trAsh handlin9 errors over the course of year. We try and encourage eleclronic p8ymenls where posslble lo reduce such errors OSCR 8Mual Return 2025 2026111 l Notes Dmber2007
APPEND2 Dunfermllne Art Club SCO41320 Additlonal analysls111 AnalysLqolr9Cglpts and paymbnts 1 TTrgN•tk>n8 UnM51rkt•d lunds ExpM4ib èhdowJMerrt f5 PBnn4n&hl Re5trt¢tedlwd5 OorAkns Tot 2Giants R4$1rkt•dfynd• ionHN41E 3 Gross ¢95Pts Irorn oth8rchlrttab1•a¢¥IIIgS RutA¢ieafund¥ dowJM¢Tht Total rutrortt perfod riD mEthship Fe8s 2,160 J99 2Y# hliyRll&neou5 Bank knleresl 01héi 5&les 290 14843 Z90 16W3 Total 19,682 4 PaymBnts dlrèGIW lochailtablo Un1rtsd Exptndib gndowfjLent Rè&ttlei#dfundi Tot41 cutrert Dd 5tf dml91r1 1,220 2.744 796 SAA Mémbgish WIDrkshop& Énd 737 1,9a4 737 4.051 759 EquiwBnl 01¢ EX1110% CosiB£ThJCON¥wsÉlon& Scharges 2$7 237 Tctal 16.552 oscR4nlIthi2S 2028(1W1rt0te&Ill Dt4mbw200Y
APPÉNOD12 SC041320 Additional analysis121 S Brkd(wfi olunrgstrl¢tgd funds lknr¢gl¢kl• luNJ Jffle Difund bplo'.Y od Gianls R£VIsOMfdrdS GrosBtiodl b11 Ren15 trom18&1td. Groys(ereipl¥lfomolh?rthpfil$N?4divilS arj1 2#0 Pfoceedsftom sale offixedasseL8 G(055 IFadiwpwen15 yes1nl managefflénl cosls Pawnls toChable4vls0 14552 4B,6S2 14364 AudillindopendFnl PIoall00(Ual accourts L1¢pts 120 Sub fol&1 604 PayrtnIS Ybl4tlng to andlnvtstrnèTht mvvomgnt Pul¢$S ol Puidiasé DI Invgstménts Subfotsl Tofalpaym•nts Ood JVelre¢elptsI(paymtsJ Yran¥lBfStollf<omlfundi Swplus/[41olklgloYy4r ure an os¢0 OSGRIn1AR2o2S_2D2IImth%bftOInOhsr21 D*txmbii 2007
AFPENtIX2 Dunfermllne Art Club SC041320 Addltlonal analysls131 e BmakdowTr ofrgslrfctedfus rwd5 rbDd Recelpts DonatlQTh3 tsrossliadKho r£colpis I0[roMIV8s1ThnIs othIha ldad ild#S R•nL%(rDm nd&Ildg Gross rptsf(ohtharibk?1lIs RoEgipl¥from4yJvt& Pd9 Irtyb$49 rofalYeGalp15 Glos5 IradingpByfflonts PayfflenL% re diredtytocknl&lg4Gti¥ities Gianlsendthnalion3 QOYernEn(yj51S. ALhllln&ÉpendulèxÉftal Pr8p3raknnsnnaI nIg Legalcosls Svb tow pay9 Td4thiy to Invgylmpnt Tolajpafftnls Ne01p¢$I{p?yMtrtsJ TranGf¢rstoiifroml fund6 Svrpluslldeffcll) foryear roan O•0 08CR4rnwaRèbth2025 Z0281IWdlNonalnths<31
APPENOIX2 Dunfermline Art Club Section B Statement of balances SC041320 RèÈtrl¢ièdfund& Dei4115 fund3 pprfod lonn&rnzi£ 84 Cash funds ashand bank baLgnces 81 startofyaar 16,953 16.953 16.740 Surplus Ildeficlll 5hDknthif&io$&Thd paymeThl$actot 3,061 3,081 cash bank balanc &tend ofyèar 20,014 20,014 16,953 balèWithcdpIS &idprffflgTh18 sll Mllrttqtvaluallon D•tsllg Tcl FvTrd1owml¢hists¢kftr tonalStE ttrn4fSt£ B3 Otherassel Yotat La&lswr B4 Llablllti Totil Dtha119 Lablyr ton•aN¥t£ BS Contlngent Ilabllltles bllhalla1lthbtlt1bÈ Slgnawr•' PrlntNam• Dateof approyal oscR RaiUm20 202611IISlathMlrlbaknces