APPENDIX 1 oscr Period start date Month Year April Period end date nth Year March From 01 2024 To 31 2025 Office of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known by Registered charity number Charity's principal address (Contact address) Stonehaven Tolbooth Association Tolbooth Museum SC043279 Names of the charity trustees on date of approval of Trustees, Annual Report NaTr￿ of pe￿on (or body) entitled to appoint trustee (if any) Trustee name Office (if any) Dates acted if not for whole year 11 14 15 16 17 18 19 20 APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) Name Dates acted if not for whole year Structure, governance and management Type of governing document The Tolbooth Association is an incorporated body having charitable status under the Charities and Trustee Investment (Scotland) Act 2005. The goveming document is a constitution based on the Burness template and ratified by OSCR on 6 July 2012. Trustee recruitment and appointment Trustees are appointed by members at the Annual General Meeting. Objectives and activities Charitable purposes B - the advancement of education G - the advancement of the arts, heritage, culture or science Summary of the main activities in relation to these objects B. We can now assume that the museum is free from any lingering effects of Covid. During the year under review we hosted four visits from Arduthie Primary school, visits from ￿0 separate Nursery schools, the Enable Summer school and a group from Mackie Academy Special Needs. In addition we welcomed back the Elphinstone Instttute which is the departmenl of Aberdeen University dedicated to the promotion and celebration of NE Scotland culture. G. We have an agreement with Globus Bus Tours whereby ￿lce a week during the summer season we host visits from overseas tourists. Apart from the overseas visitors we hosted visits from a number of communty groups: Stonehaven Sea Cadets, The Rotary, Inchmarlo Retiremenl Village, Stonehaven Brownies, Kincardineshire Pillar and Maryculter Scouts. We also participated in both the annual Harbour Festival and Ihe Open Doors Days event. Addttionally the museum ran a number of events for the benefit of the local communty. For example, demonstrations on la￿ making, fishing net making, bNO children's art workshops, Creative Writing, Halloween Tales and Story Telling (the latter during the annual Folk Festival). We also held a mackerel smoking display in August. Two other visits of note were a) a retum group visit from Norway and b) a fact seeking visit from Glasgow City museum curators. One of our Trustees made an outreach presentation to the local Probus Ladies. Finally we also hosted a Volunteers Open Day by which we gained five new volunteers. APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period Our footfall in 2024-2025, at 18,573, was on a par with 2023-2024 (18,738) which means that we continue to malch the long term average. Comparing the Tolbooth museum data with the total footfall achieved by all the other museums working under the Aberdeenshire Council umbrella Stonehaven contributes 50.1 % of all visitors. Considering that the other museums are operated by Aberdeenshire council employees we are extremely proud that our museum is the flag bearer of free-t￿enter heritage attractions in North East Scotland. This would not be achieved without our dedicated and enthusiastic volunteer membership. Going forward we have been involved in long and protracted discussions with Aberdeenshire Council over the possibility of a Communty Asset Transfer (CAT) of the Tolbooth building. To state that Ihese discussions have been difficult is an understatement as part of the building is occupied by a tenant who provides the Council with an income stream. Without going further into the convoluted negotiations. in August Aberdeenshire Council finally made an offer to sell to STA the ground floor of the building and the courtyards. Due to the fact that the Council wsh to retain ownership of the first floor there have been lengthy and complex legal discussions which have resulted in delays of the exchange of missives. This is now scheduled for 31" May 2025 (out with this reporting year) but previous experiences casts in doubt whether this deadline will be met by the Council. During this year long hiatus STA obtained a grant and completed a project to renovate the Inner Courtyard enabling rts use as a community asset. The museum is now actively considering improving the Outer Courtyard. The STA continues to operate the Clock Tower on behalf of Aberdeenshire Council at no cost to the latter. Currently this is a good will gesture in supporting the local community. Financial review Brief statement of the charity's policy on reserves As mentioned in last year's report the Association is edging towards a final successful agreement with Aberdeenshire Council over a Community Asset Transfer (CAT} of the Tolbooth building- Whilst all the current indications are promising a transfer cannot be achieved until 2025-2026. In the meantime the Association is continuing with the financial reserve guidelines laid out in 2024 - 2025: £50,000 to be set aside for future maintenance of a Grade A listed building £10,000 to be set aside for re-development of Outer Courtyard £20,000 as a provision of an adverse period of trading, e.g., Covid This leaves £50,000 available in the general account for all expected annual running costs Details of any deficit None Donated facilities and services (if any) Currently Aberdeenshire Council pay for electricty. rates. fire safety and building insurance. APPENDIX 1 Other optional information It is with great regret that with have to record the untimely demise of lan Balgowan, one of our longest serving trustees, who gave most of his free time to the museum. With his death we have lost an outstanding volunteer. Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name(s) Position (e.g. Chair) Secretary Date 1710912025 APPENDIX 3 oscr Office of the Scottish Charity Regulator Report to the trusteeslmembers of Independent examiner's report on the accounts Stonehaven Tolbooth Association {a registered Scottish charity) SC043279 Registered charlty number On the accounts of the charity for the period Period start date Month Period end date Month Day Year D8y Yeèr 01 Apr 2024 to 31 MarGh 2026 Set out on pages (remember to indude the page nurnbprs of a¢Jd11ional sn99181 Respectlve The charity's trustees are responsible for the preparation of the accounts in accordance responslbllltles of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotlandl Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10{1) (a} to Ic) of the Accounts Regulations does not apply. It is my responsibility as Examiner to examine the accounts as required under section 44{1) (G) of the Act and to state whether particular matters have come to my attention. Basis of Independent My examination is carried out in accordance with Regulation 11 of the Charities examiner's statemerrt Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charty and 8 comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts. Indopendent examinar's In the course of my examination, no matter has come to my attention statement which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in 8ccordance 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 accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper iJndo.rstancling of the account5 to be reached. ate: Signed: Name: Relevant professional qualification(sl or body (if anyl: Iqlas Address: Trlease delete the words In the brackets if they do not apply. If the words do apply, set OL51 those matters Mthich have come to your attention on the following page. APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose Enter SC No. below **SC043279** Enter charity name below **Stonehaven Tolbooth Association** |||**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||Period start date||||||Period end date|||| |**For the period**|**For the period**
**from**||**01**
Day||**April**
Month||**2024**
Year|**to**|Day
**31**||Month
**March**|||Year
**2025**| ## **Section A Statement of receipts and payments** ||||**Unrestricted**
**funds**||**Restricted**
**funds**||**Expendable**
**endowment**
**funds**||**Permanent**
**endowment**
**funds**||**Total funds**
**current period**||**Total funds last**
**period**|**Total funds last**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**|**to nearest £**| |**A1 Receipts**||||||||||||||| |Donations|||**11,118**||||||||**11,118**||**7,219**|| |Legacies|||||||||||**-**||**-**|**-**| |Grants|||||**25,315**||||||**25,315**|||| |Receipts from fundraisingactivities|||**484**||||||||**484**||**648**|**648**| |Gross tradingreceipts|||**7,349**||||||||**7,349**||**6,493**|| |Sale of donated items|||||||||||**-**||**-**|**-**| |Income from investments other than||||||||||||||| |land and buildings|||**2,958**||||||||**2,958**||**1,971**|| |Rents from land & buildings|||||||||||**-**||**-**|**-**| |Gross receipts from other charitable||||||||||||||| |activities|||||||||||**-**|||| |Gift Aid|||||||||||**-**||**-**|**-**| |HMRC|||**3,361**||||||||**3,361**|||| |**_A1 Sub total_**|**_A1 Sub total_**|**_A1 Sub total_**|**25,270**||**25,315**||**-**||**-**||**50,585**||**16,331**|| |**A2 Receipts from asset &**|**A2 Receipts from asset &**|||||||||||||| |**investment sales**||||||||||||||| |Proceeds from sale of fixed assets
**-**
**-**
**-**
Proceeds from sale of investments
**-**
**-**
**-**
**_A2 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total receipts_ 25,270**
**25,315**
**-**
**-**
**50,585**
**16,331**
~~—_=-———~~||||||||||||||| |**A3 Payments**||||||||||||||| |Expenses for fundraising activities|||**227**||||||||**227**||**374**|**374**| |Gross trading payments|||**4,287**||||||||**4,287**||**3,356**|| |Investment management costs|||||||||||**-**||**-**|**-**| |Payments relating directly to charitable||Payments relating directly to charitable||||||||||||| |activities|||||||||||**-**|||| |Grants and donations|||**40**||||||||**40**|||| |Renovations|||**19,827**||**25,315**||||||**45,142**|||| |Administration|||**1,446**||||||||**1,446**||**1,163**|| |Governance costs:||||||||||||||| ||||||||||||**-**||**-**|**-**| |Audit / independent examination|||||||||||**-**||**-**|**-**| |Preparation of annual accounts|||||||||||**-**||**-**|**-**| |Legal costs|Legal costs||||||||||**-**||**750**|**750**| ||Insurance||**189**||||||||**189**||**510**|**510**| |Architect|||||||||||**-**||**-**|**-**| |**_A3 Sub total_**|**_A3 Sub total_ **||**26,016**||**25,315**||**-**||**-**||**51,331**||**6,153**|| |**A4 Payments relating to asset and**||||||||||||||| |**investment movements**||||||||||||||| |Purchases of fixed assets|||||||||||**-**||**9**|**9**| |Purchase of investments|||||||||||**-**|||| |**_A4 Sub total_**|**_A4 Sub total_ **||**-**||**-**||**-**||**-**||**-**||**9**|**9**| |||||||||||||||| |**_Total payments_ **|||**26,016**||**25,315**||**-**||**-**||**51,331**||**6,162**|| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**||**746)**
**(**
**-**
**-**
**-**
**746)**
**(**
**10,169**
**-**
**746)**
**(**
**-**
**-**
**-**
**746)**
**(**
**10,169**
~~———~~||||||||||||| APPENDIX 2 **Stonehaven Tolbooth Association** **SC043279** |**Section B Statement of balances**|**Section B Statement of balances**||||||| |---|---|---|---|---|---|---|---| |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B1 Cash funds**
**B2 Investments**
**B5 Contingent liabilities**
**B4 Liabilities**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**132,385**
**19,081**|**Restricted funds**
**to nearest £**
**19,827)**
**(**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| ||Cash and bank balances at start of year|||||**132,385**|**121,897**| ||Surplus / (deficit) shown on receipts and
payments account|||||**746)**
**(**|**10,169**| |||||||**-**|**-**| |||||||**-**|**-**| ||**Details**
**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))|**151,466**|**19,827)**
**(**|**-**|**-**|**131,639**|**132,066**| |||19,827|- 19,827|-
**Fund to which**|
-
**asset belongs**|
-
**Market valuation**
**to nearest £**|
-| ||||||||**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|
**-**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**-**
**Fund to which liability relates**|**-**|
**-**|
**-**| |||||||**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which liability relates**||**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature**|||**Total**
**Print Name**||**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||17/09/2025| ||||||||| ||||||||| APPENDIX 2 **Stonehaven Tolbooth Association** **SC043279** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C2 Grants**
**C3b Trustee remuneration -**
**details**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---|---| ||||||| ||||||| ||||||| ||||||| ||||||| |||||**Total**|**-**
| ||||||| ||If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)||||
**X**| ||**Authority under which paid**||||**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)|||this box|**X**| ||||||| |**C4b Trustee expenses -**
**details**||||**Number of**
**trustees**|**£**| ||||||| ||||||| ||||||| ||||||| ||||||| |**C5 Transactions with trustees**
**and connected persons**|**Nature of relationship**
|**Nature of transaction**||**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||**Number of**|**£**| |---|---|---|---|---|---|---| ||||||**trustees**|| |**C4b Trustee expenses -**||||||| |**details**||||||| |||||||| |||||||| |||||||| ||||||**Transaction**|**Balance**| ||||||**amount (£)**|**outstanding at**| ||**Nature of relationship**||**Nature of transaction**|||**period end (£)**| |**C5 Transactions with trustees**||||||| |**and connected persons**||||||| |||||||| |||||||| |||||||| **C6 Other information** APPENDIX 2 **Stonehaven Tolbooth Association** **SC043279** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**|**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---|---| |||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| |||**-**|||||**-**||| ||||||||**-**||**-**| |**Total**
**2 Grants**||**-**||**-**|**-**|**-**|**-**||| |||**reference**
**Unrestricted**
**funds**
**to nearest £**||**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**#REF!**
**Total current**
**period**
**to nearest £**||**reference**
**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||**-**| ||||||||**-**||| |**Total**
**3 Gross receipts from other charitable activities**||**-**||**-**|||**-**||**-**| |||**-**
**Unrestricted**
**funds**
**to nearest £**
||**reference**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**reference**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**||**-**|**-**|**-**|**-**||**-**| |||-||-|-|-|-||-| ## **4 Payments relating directly to charitable activities** |||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---|---| ||||||||**-**|









|| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**||**-**|**-**|**-**|**-**||**-**| |||||-|-|-|||| Financial Report 2024-2025.xlsmAdditional notes (1) December 2007 APPENDIX 2 **SC043279** ## **Additional analysis (2)** |**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**| |---|---|---|---|---|---|---|---| |||||||**-**|| |||||||**-**|| |||||||**-**|| |||||||**-**|| |||||||**-**|| |||||||**-**|| |||||||**-**|| |||||||**-**|**-**| |**_Sub total_**
**Receipts from asset & investment sales**|**-**||**-**|**-**|**-**|**-**|| |||||||cross ref error|| ||**-**|||||**-**|| ||**-**|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |||||||**-**|| |||||||**-**|| |||||||**-**|| |||||||**-**|| |||||||**-**|| |||||||**-**|| |||||||**-**|| |||||||**-**|| |||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|||**-**|**-**|**-**|**-**|| |||||||-|| ||||**-**|**-**|**-**|**-**|| |||||||cross ref error|| ||||**-**|**-**|**-**|**-**|| ||||||||| |||||||**-**|**-**| ||||||||| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |**Nature and purpose of funds**|||||||| |To support the day-to-day operational costs and to fund|the acquisition and||display of exhibits||||| Financial Report 2024-2025.xlsmAdditional notes (2) December 2007 APPENDIX 2 **SC043279** ## **Stonehaven Tolbooth Association** ## **Additional analysis (3)** ## **6 Breakdown of restricted funds** |**6 Breakdown of restricted funds**||||||| |---|---|---|---|---|---|---| |**Receipts**|**Restricted fund**
**1 - enter name of**
**fund below**|**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| ||||||**-**|| ||||||**-**|| ||||||**-**|| ||||||**-**|-| ||||||**-**|-| ||||||**-**|-| ||||||**-**|-| ||||||**-**|-| |**_Sub total_**
**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||cross ref error|| ||**-**|**-**|**-**||**-**|| ||**-**|**-**|**-**||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||cross ref error|| ||||||**-**|**-**| ||||||**-**|**-**| ||||||**-**|**-**| ||||||**-**|**-**| ||||||**-**|**-**| ||||||**-**|**-**| ||||||**-**|**-**| ||||||**-**|**-**| ||||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||cross ref error|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||cross ref error|| ||**-**|**-**|**-**|**-**|**-**|**-**| |||||||| ||||||**-**|| |||||||| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |**Nature and purpose of funds**||||||| |||||||| Financial Report 2024-2025.xlsmAdditional notes (3) December 2007