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 C￿lity SC041320 numb•r On t￿ accounts of tt• charity lor the period PerioJ stsrt date Period erKI date Year 4k*rth Y•ar 31 ..*8￿ out on pagM F￿￿k¥j (ttyiwrknrlo Irdud•th• po Respeclivo The chanty's tnJstees are respOnsi￿e 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 cOns￿erIhaI the audrt requirement of R•Jul81ion 10{11 (a) lo (¢> of the Aco)unts Regu181ions does not ap￿y. 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 Inde￿nd￿lt My examinatson ks Carried out ￿ accordanc* with Regul81ion 11 of the Chariti@S oxamino¢9 $tal•mort Accounts (ScOllar￿ Regulatv)ns 201A. An ex8minalM)n In¢￿deS 8 rewew of the accountiry recorils kept by the chanty and a ¢ompari8on of the accounts presented with those recot(Is. It also indudes eonsNler8tion of any unusual f18ms or disdosures in the 8ccounls and seeks explanations from Ihe InLslees conceming any such mattef5. The oc&lU￿S undertaken do not proV￿e all the eviden￿ that woukl be required in an audrt and, consequently. I do not exwess an audii ow¢ion on the a¢¢ounts. Ind•pendent examlmffs In the (x)UfSe of my examlnation, no matter has corne to attention statément whkh gives rn6 reasonabk ¢ause to boliew that in any matenal respect the requirements". to keep ac¢oLÉntNYJ records In 8cconYance with section 44(1) (a> of the 2005 Act and R¢oulalion 4 of the 20(￿ Accounts RegUlat￿n$. 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 a￿StIC 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 Ch￿lty Re8ulaiLY Apr 31 Marth 2026 aeLLlUlI A ai&aLelllErii ui reLeipits &allU FJ&lyITierii Unre5trScted Reslrlcied ExDendable Permanent Tolal lunds Total funds last lo ttta￿sl£ Aq Recelpts Donatk)ns si $1 186 L￿ad¢S Grants Receip15 from fundraigng ￿￿vill£S Gr05s trading retslpls ncome iom Inves men er R&nlS fitsm lar￿ & buildingg ros$ re¢ei er Al Sub tot81 19.YJJ AZ R9cplpts asset & pro￿88￿5 sa18 01 fixed as8BIs Pin8 UnM51rkt•d lunds ExpM4ib èhdowJMerrt f￿5 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 mEth￿ship Fe8s 2,160 J99 2Y# hliyRll&neou5 Bank knleresl 01héi 5&les 290 14843 Z90 16W3 Total 19,682 4 PaymBnts dlrèGIW lochailtablo Un￿￿1r￿tsd Exptndib gndowfjLent Rè&ttlei#dfundi Tot41 cutrert Dd 5tf dm￿l91r*1￿ 1,220 2.744 796 SAA Mémbgish WIDrkshop& Énd 737 1,9a4 737 4.051 759 EquiwBnl 01￿¢ EX￿￿1110￿% CosiB£ThJCON¥wsÉlon& S￿￿￿charges 2$7 237 Tctal 16.552 oscR4n￿￿￿lIthi2￿S 2028(1W￿￿￿1rt0te&Ill D*t4mbw200Y APPÉNOD12 SC041320 Additional analysis121 S Br￿kd(￿wfi olunrgstrl¢tgd funds lknr¢gl¢kl• luNJ Jffle Difund bplo'.Y od Gianls R£￿VIs￿OMf￿drdS GrosBtiodl b￿1￿1 Ren15 trom18￿&1￿￿td. Groys(ereipl¥lfomolh?rthpfil$N?4divil*S arj￿1￿ 2#0 Pfoceedsftom sale offixedasseL8 G(055 IFadiwpwen15 yes1n￿l managefflénl cosls Pawnls toCh*￿able￿4vls0 14552 4B,6S2 14364 AudillindopendFnl PIo￿all0￿0(￿Ual accourts L￿1¢p￿ts 120 Sub fol&1 604 Payrt￿nIS Ybl4tlng to andlnvtstrnèTht mvvomgnt Pul¢￿$￿S ol Puidiasé DI Invgstménts Subfotsl Tofalpaym•nts Ood JVelre¢elptsI(paym￿tsJ Yran¥lBfStollf