Registered Charty Number SC042966 Repcrt of Trustees and Un*d*¥J Fi)ancial Statements ihe Year end 30 Septernber 2024 FRIENDS OF STONEHAVEN OPEN AR SWIMMING POOL FRIENDS OF STONEFiAVEN OPEN AIR SWIMMING POOL Contsnts Page5 Report of the Trust Independent Examine¢s Report Stslement of Financ￿1 Actiwties Balance Sheet Notes lo the Financkgl S￿ements Delaiw Statement of FinarKial Activities 10 FR*NOS OF STONEHAVEM CPEN AR SIIWIIIIG POOL Report oflhTr forth• Y•8rEnd•d 30 S•pt•mb•r 2•24 tw$itesprwri thÈff rwt¥Jith fina￿* slatefflents ofU* d￿rrylor ts i*ar ethj 30 $8pt8mber2024 Tre truslee5ha¥* adooed th2w0￿1)n 01k0￿ts9 and Rewiry by-honbEs" St*n*ntof RecDmrne￿e0 PfacbTr app*cab￿ b (*ames weparffjg th8¥ a¢cNnts In ac£wdance wth the F￿an￿>￿ RewtThg Stsnda¥d akyliL3b* In Iiie UK ano Rép￿￿¢01 Ireiano IFRS102) ief*aht f January 2019} 08JECTNES ￿40 ACllblTIES Oblectlv•8 ind •Én Ttre a55(vabiMI was vstablshed forthathabkn pJpoaes ovty:. alto any ￿t￿P1S todose the Slor*ha%n Open*irSwmftiw Po DI 10 Pf0￿[* a551sw ￿ the tTranagwDent ol ttte SIYM*a%en Ow Air Pool kn anyareas CoThs￿er9d to be acc4PtsbSo #nd bwAfici Ito en￿lIrage grea￿¥ u8e ofthe sto￿?¥0￿ (W Pool d}to wpernteY•*th aDy other boty foTWy gf tt* Iwe90￿￿ pwptsses elto do otstwsthai may be i￿*Yenty loorh) furvw v* ai*nment olthe lorew"ThJ obpcts w arryofthem STRUCTURE, GOVEIINAJICÉ IIANAG*JIEMT Ggvwnln# do¢um•nt PTror10 22 Febtuary 2012. the frieThJs of Stowl¥bEn C*enAw sWft¥ni￿ Pojl wa80)rnrol*d by 3 deed of trust ¢JaleLI [le￿rn￿er 2(D4. ano rt ¢onsbtfftd an uThnC￿pora￿ K4untJryoryanisakn7. A new cM5¢rtulon w3S aoopied aThl on 22 Fet￿ary 2012 the group bec•￿* ¥ ctsarla￿ IncO￿Or￿t•j {SCIOI rpcogrt￿0 by the offi(x of the Swfflish Chariiw RegulalorlOSC￿) REFERENCE A￿DA￿l￿1$711ATIWE fETALS Rog15t¢r¢d ￿harity FRIENDS OF STONEHAVEN OPEN SWIM11￿ POOL Ind•pwia•ni ExaMIn•￿ ROPQrtb the trustees I report on a¢o)unts loi Ihe ￿le￿Ie0 30 Sep*mter2024 *t on paw knrto ￿. The c*atty trustee3 are kythe preparation of il* actouit$in accord*)ce the lerrrrs oflhe *ribe$ and Trustee Investment ISc£rt18ndl Ad 2005 and Char￿Ar£o￿ts ISctstl8ndl Regulaticms 2(￿. The ctsrrty's thi￿8e5 consderlh* Ihe a￿Jrt reqwernwt of FL*knL3lKin 10(1llal to 9CI ollheAccothls Rwulaiion$ doe5 NJI appty rt i% rny rep￿￿th.￿ty lo examine iro acoxjrts a5 fEqured unoer 5eL*on 4411 Iicl 8asbB oftho Ind•p•n kept ty tFe ttharity and parrJoD ol tre ￿￿nIS weaented y4th tho¥e retsyd3. 11•1s0 conwdw•tyw of ￿Y wvJsval or d¢sdowfe$ Ifslhe aThJ è¥lanatiM from ￿ astDJ5tees o)rKwrfflg any s￿h mallers Tlt Dro(*dures undertakw tlo not pr￿Ide all evk*￿e Ih8t te tequred in an a￿.1. oThJ conwuealty l ¢*J not express￿a￿rt 14xnDn jn the wwgiven by ac£ounts Indgpgwthnt •xamln*s stat•nw In L1)Thw￿on my examinalths. rK* malter ts$¢iffie ￿ rnxattenl*y)." 111 wes reasrKob* ￿uSe 10 telpve t*wt. ￿ any rnatenai re5pea. ¢ne req¢tremen - to keep accounting ￿l￿r￿S in *C￿rd￿r￿ Seaw)ThW11{a) of 2005 arl Regulat*)n 4 olthe 2(￿ AccLwts Rewlatiors. to prepare acf*&w¢ts*hth ocowd7Ath ar)J lo Regulation 8 of1￿ Th Acwunts RegulobDrs he￿ not bo8n or (21 to*•th. in my opirion attenbon St￿k1 be othto wopet wKlerstan(hrvJ ofthe ac¢ourts to be fear￿￿. 2 Kiw DaTrrt Dnve Inwetseryie DD10 OSW FRIENDS OF STONEHAVEN DPEN AIR WMMING PCOL Baknce Sheet as at 30 Septe￿ber 2024 No*s 2024 2023 Flxed Assets Tan9ible A85¢ts 207 Curr•nt Ass•ts Stocks Cash at Hand 1.935 64.C61 66,076 Sfj.156 $7,656 Credltors.. amounts lalling aue ¥￿AIn one year N8t curreni a￿ets 57,156 65,676 Tolal As￿ts l¢•¢ Curr•nt Liabilili 57.363 NET ASSETS 57.363 Funds UwestriLtsd fvnds 10 57.363 Totsl FundB 57,363 The fnanctal stater1￿nts wwe awmved by the Board of Trustees 8né authoris8d loriswo on ....... were signed on rt8 behair and FRIENDS OF STONEHAVEN OPEN AIR SWIMMING POOL Notes to the finanoal statements for the year ended 30 September 2ff24 ACCOUNTrNG POUCIES 8asis of Preparing the financial slatements The finanual statements of the charty. which is a pU￿•C t￿fft entrty under FRS 102. have been prepared in aiwrdance wrth the chan1￿5 SORP IFRS 1021 'Ac£ounting and Reporting by Chafilies . Stalement of Rec￿mme￿jed Practice appticable to Chant￿ preparing their accounts in accordancè with the Financial Rep(xting applicat4e in the UK and Republ￿ of Ireland IFRS1021 leffectNe l January 20191. Financ4al ReFYYting StaThYard 102 The Financial Re[￿ing Standard applicable in Ihe UK ahd RepuNic of IrdarKI' and the Charrties and Trustee Investment ISu)tkndl Acl 2Crf)5. The fi￿ncIal statements have ￿￿>are￿ uThJer the FwslorKal ¢th)ventN)n. In¢om• All income is rècognisable in the Statement of FIna￿la1 Acalv￿e$ the tharity has entrtlement to the fvnds. it is probabk that Ihe incryne wdl be receNed and the amolmt can be measure reli8Lty. Exp8nditu Liabilrt￿5 are recowised as experKltture as s(N)n as there is a legal or ¢))nstructive obligation committing the charrty to that expenditure. rt 15 wobably thal a transfer of eCL￿OmIC benefits will be required in settlernent and the amtyjnl of the obligatw (xn be measured retiabty Expetvjiture is accouted for on an accrnals basis and has been dasslfied under he￿lIng5 that aggregate all cosl rdated lo the calegory. Whère costs cannot be directy attrilxrted to partiuJlaT hea(tingS t have trRen alk)(xted to activit￿ on a ba515 CLYlSTrStent wth the use of resorurces. Tangible fixed assets Dep￿latIOn 15 provided at the fc41¢7wirKJ annual rates in order to ￿lIe off each asset over its estimated usefvl life. Fixtures and fittings . 25% on o)5t Stocks Stocks afe valued at the lower ot ci%t and net ￿k$a￿e ¥￿ve. after making due allcwances f¢y obsolete and slow nw)ving rtems. Taxatlon The tharity is exempt frorn tax w rts tharitabe a￿￿1t￿$. Fund accountin9 Unrestncled ftjnds can bp used in with tt* tharrtable obiectNes at the ths¢xeb"on of the Irusiees. Reslricled fijnds can be onty used fry part￿Lar restricled pwpose5 Wrthin the obi￿tS of the charty Restricihjns arise when SFeafied by the (ky¥)r ￿when funt1s a￿ raised in a ￿rt￿jJLar ￿$tricted purposes. Further explanalK￿ of thè nature and puw of e￿ fijnd K% induded in the notes lo financaai ststements FRIENDS OF STONEHAVEN OPEN MR SWIMMING POOL Notes to the financial statements for year endÈd 30 Sèptèmbèr 2024 2 OTHER TRADING ACTMTIES 30.09.24 30.09.23 Fundraising events 9,471 3 INVESTMENT INCOME 30.09.24 30.09.23 Deposrt a{￿Unt interest 4 RAISING FUNDS Raising donati(m$ and kgacies 30.09.24 30.09 23 SLtpport costs 5,331 2,652 5 TRUSTEES REMUNERATION AND BENEFITS There were no trustèès remunerats.on or othef beneffts fot the ytaf ended 30 September 2024 r￿1 foi the year end 30 September 2023 Trustets •xpenses Thefe were no trustees expenses pa•J for Ihe year ended 30 September 2024 nor for Ihe year. ended 30 September 2023. COMPARMVES FOR TrIE STATEMENT OF FINANCIAL ACTMTIES UnTestrKted fund INCOME AND ENDOWMENTS FROM Donations and ￿a￿e$ 11.080 Other tradin9 activrties Investrnent income 17.889 Total 28,969 EXPENDITURE ON Ras*ng ftjnds 5,331 charitab￿ aCti￿tieS Operating pool 31.839 Other 500 37.670 NET INCOME 18,7011 RECONCILIATION OF FUNDS Total fvnds broughl forward 66, TOTAL FUNDS CARRIED FORWARD 57.363 FRIENDS OF STONEHAVEN OPEN AIR SWIMMING POOL Notes to the financial statements for the year ended 30 September 2024 7 TANG18LE FIXED ASSETS Fixturtr8 and Frttings COST Addtbons 6,fM)8 DEPRECIATION DèwecAation 446 5.521 NET 800K VALUE . At 30 September 2024 207 At 30 Septefflber 2023 487 8 STOCKS 30.09.24 .09.23 30.09.22 Finished g¢)Jds 1,995 1,830 9 CREDITORS . AMOUNT FALUNG DUE wmiiN ONE YEAR 30.09.24 30.09.23 30 09.22 Other ¢reditors lacc•Jntancy accrual) 10 MOVEMENT IN FUNDS Nel Movement in funds 01.10.23 30.09.24 Un￿st￿"Cted fvnds General lund 18,7011 57.363 TOTAL FUNDS 8,701 57,363 Net m0veTh￿t in fl￿ds. included ￿ the aivle arè as follcyws ." Irbcoming Resour¢e3 Resourcès Expended Movement in funds UnrestrFCted lunds General lund 28.969 137.6701 18.7011 TOTAL FUNDS 28.969 37.670 8,701 Comparatives for rrKJvem•nt in funds Net Movement in Funds At 01.10.22 At 30.09.23 Unr￿trO¢t•rt lunds General fijnd 58287 7.777 66,Cf4 TOTAL FUNDS 58.287 7,777 66.064 FRIENDS OF STONEHAVEN OPEN MR SWIMMING POOL Notes to the financrdl ststements for the year en¢Jed 30 September 2024 Comparatsve net movement ￿ ftJnd$, included in the at￿e are as .' In￿11￿9 Resources Resources expended Movernent in funds Unvpstrie￿ lunds General lund 31.088 123.3111 7.777 TOTAL FUNDS 31.088 23,311 7.777 A current year 12 months and prKJr 12 months ￿)M￿"ned F¥)sition is as follty4YS". et movement in funds At 30.09.24 01.10.18 Unrestrlcted fund• General fund 99.158 141,79SI 57.363 TOTAL FUNDS 99,158 41.795 57,363 A current year 12 months and prior year 12 months c¥)ntinued net movement in ftjnds, induded in the above are as follows '. In￿JM￿n9 resources Resources expended Movement in fvnds Unrestric•d funds General fund 60.057 160,9811 19241 TOTAL FUNDS 60,057 60.981 924 RELATED PARTY TRANSACTIONS There are no rek418(I party transactions for the year ended 30 September 2024 FRJENDS ￿ STcxIEFL4VEN OPEN AIR SWIMMING POOL galrn¢ ￿ Fr•tyt A￿Vrt*S for the Year Ended 30 Seplemt)er 2024 30.09 24 30.09.23 IPKOME AND ENDOWMENTS rknnatbons and legacies c￿n?￿On$ Gfantslsponsorship Merchandise MiscellaneoLbS Subscnptsons- 100 club 11.OBO 300 5,848 319 1.950 19.498 10,544 8.116 2,513 1,610 22,783 Olhef tradlng activitles Fundraising events 9,471 8.304 Investment In¢om Oeposit account Interest 31.088 Total Incomlng resources EXPENDITURE 28.969 Other tradlng actlvttles Opening stock Purchases LicensinglRaffle prizes Prizes- 100 club Closing stock 1.995 3.379 477 980 1.500 5,331 1.830 2,619 198 1.995 2.652 Charttable actlvities Insurance Postage and stab"onery Advertising Sundries Repairs & Maintenance Fundraising. Opening & Pool Enteftsinment Securrty Chanty RafflelPool activities Gifts Depreciation of fixluTes and fithngs 252 340 632 4.811 3.294 2,530 4,713 252 130 2.227 2.121 2.457 1050 4.994 380 5.046 1.502 20,1S9 15.267 31,839 Support Costs Management Sundries Governan¢e costs A￿un￿nCY fees 500 500 37.670 23,311 Totsl resources expended 8.701 7,777 Net Income FRIENDS OF STONEHAVEN OPEN AIR SWIMMING POOL Rewrt ofth8 Trustees for the Year End￿ 30 Septemt*r 2024 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Inverbervie Accountanw SeThic8s 2 King David Drive InverbeNie DD10 OSW Apwoved by offler ol the IKJard of trustees on o 1- 11-. 24 and s￿ned ts behalf by FRIENDS OF STONEFNVEN OPEN AIR SWIMMING POOL Statement of FinancHI Actwities for the Year Ended 30 September 2024 N￿e$ 30 09.24 Unrestrict ed fund 30.923 Unrestricted fund Income and Endowments from Donations and *ac 19.498 22,783 Other trading activit Investment incorne 9.471 8.304 TOTAL 28.969 31,088 Expenditure On Raising funds 5,331 2.652 Charttable activities Oper*ing Pool 31.839 20,159 Other soo 500 TOTAL 37,670 23.311 NET INCOME 8.701 7.777 RECONCIUATION OF FUNDS Total ftjnds brought foThvard 58,287 TOTAL FUNDS CARRJED FORWARD S7,363 66,064