2025-03-31-accounts

vlne Beat FM Annual Flnancial Statement Page 1 of2 RECEIPTS AND PAYMENTS ACCOUNT FOR YEAR ENDED 31 March 2025 YE 31 YE 31 March YE 31 PAar¢h 202S 2024 2,023 Recelpts Not83 Grant8 and Donation8 Gen&ral Fundral3lng Advertising R8vgnue Productlon Stage Trailer Sala M18cellaneous Total Recei [11 17.247 2,941 11,598 7,871 2,447 8,830 590 96 205 YE 31 Mar¢h YE 31 Iqaroh YE 31 Mwrh 2025 2024 2,023 payments Technical & Equlpment EmployThent Costs Volunt8er ExpgtlSg8 M[8cellar￿0U5 Rent & ElectrlcKy Prorjucllon Marketing Adrnln Total Pa 870 11,208 5,204 2,710 1,010 336 144 pi 3,734 3ts) 10,123 15,171 1.588 204 9.821 17,416 2.903 18M97 ment8 Sur lusl Deflclt for ear Banklcash Balance Total Funds 429 3,838 -9,851 13,489 Iq,794 1.695 13 Re resented b Ckjsln Bank Balance CaBh In Hand Total FurK15 3,409 3,826 12 3,838 13,477 12 13,489 3A09 Whereof". Restrkted Fund$ are NAC Partici Fo e Foundatlom Venture Trust Pro ect 23 Total Restricted FuTrJ5 UnrestiiGled Funds are 140 140 Total Funds 13,489

Irvlno Beat FM Annual Financial Sfatement Page2of2 YE 31 Mweh YE 31 Alareh YE 31 MaY¢h Notes 2026 2024 2.023 [11 Grants Co-o Robertson RoundatK)n ACVS Interface Corra Foundatk)n Offwm Total Grant Income 1,437 2,500 11,793 15,730 10 44 25 250 1,023 100 15 Charitable Giving INine JBD Professional 140 00 re an 500 45 695 Total Donations Income 1,517 Total Grants and Donatlon8 Income 695 Pl R8nt & Elecriolty conts'nles lo Infomially bwltten•off by radlo slte own8r [31 No DEBTOR income was unrecelved at 31 Marth 2025 No CREDITOR &xpenditUf8 wa5 unpaid at 31 March 2025 S Stat8ment has been ared followrn Inde end&nt Roview b J P Lappin Associat88 27A Dongola Road Ayr KA7 3BJ

Irvlne Beat FM Charlty NumberSC042902 Independent Examiner's Report For the year ended 31 Marth 2025 Pagelof2 Report on the accounts of the charity for the year ended 31 March 2025. Respective responsibllltles of trustees and examiner The charivs trustees are responslble for the preparation of the accounts in accordance with the terms of the Charltles and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulatlon 1011) (d) of the Accounts Regulations does not apply. Thls examinatlon of the accounts is as required under section 44(Il Ic) of the Act which requires to state whether particular matters have come to attention. Basis of independent examlnerfs statement This examination is carried out in accordance with Regulation 11 of the Charities Accounts {Scotlandl Regulations 2006 and requires a review of the accounting records kept by the charity and a compar150n of the accounts presented wlth those records. It also Includes con.slderation of any unusual items or disclosures In the accounts and seeks explanatlons from the trustees concerning any sud) matters. The procedures undertaken do not provlde all the evidence that would be required in an audlt and, consequently, do not express an audlt oplnion on the Account5. Independent examinerfs statement Irvine Beat FM has been tradin8 as a Scottish Charlty Incorporated Organisation (SCIO) No SC042902 Sin￿ 2012, having stsrted In 21X)9 as a community radio station. This Financial Ststement continues to be prepared on a Receipts and Payments Account b4sis. Notes therein identify key debtor and creditor balances not represented in the Receipts and Payments Account. Review of the Drganisatiori's cash and petty cash books has been carrled out. The bank reconciliatlon has been verified, and the signed and approved Annual Financial Statement has been prepared with information and research assistance provided by Treasurer Allan Smith. A Receipts and Payments DEFICIT of £429 has been incurred this financial year. Allocations of income and expenditure as between restricted and unrestrlcted funds have been based on informatlon supplied by management staff, resulting in total unrestricted cash In bank and on hand balances as at 31 March 2025 £3 409 available for future general radio station spend

Irvlne Beat FM Charlty Number SC042902 Independent Examinerfs Report For the year ended 31 March 2025 Page2of2 No matter has come to my attention l. which give5 reasonable cause to believe that in any material respect the requirements to l<eep 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 accountlng records and comply with Regulation 9 of the 21X)6 Accounts Regulations have not been met: or 2. to which, in the examlnerfs opinion, attention should be drawn in order to enable a proper understandlng of the accounts to be reached. J P Lappin ASSO lates Bu51ness Consultants 27A Dongola Road Ayr KA7 3BJ Tel [phone] Mob [phone]