AUCHTERMUCHTY COMMUNITY TRUST RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 MARCH 2025 CHARITY NO SC043583
Auchtemiuchty Community Trust Trustee5' Annual Report and Accounts For the year ended 31 March 2025 Scottish Charity Number SC043583 REFEREN AND ADMINISTRATION DETAILS Charivs Principal Addres5 c/0 Auchtermuchty Community Centre l Distillery Street Auchtermuchty Fife KY14 7BY Trustees The Trustees on the date of approval of the Trustees, Annual Report were.. STRucfuRE. GOVERNANCE AND MANAGEMENT Type of governlng docuTh*nt The Trust is Incorporated as a Scottlsh Charltable Incorporated Organisation (SCIO) with a governing Constitution, which was approved by OSCR on 23, November 2012. An amended constitution was adopted on 26 November 2015. Trustee recrultment and appolntment Trustees must be registered members and are appointed for a 3 year term. One third of the trustees retire each year at the AGM, but are eligible for reelection. Trustees are elected at the AGM and the board has the powerto appoint trustees at board meetings. The maximum number of trustees is 15 and the minimum numberis 5.
OBJECTIVES AND ACTIVITIES Charitsble purposes To provide or improve cultural, recreational and sporting facilities, and/or organising or assisting in organising cultural, recreational, educational and sporting activities, which will be available to members of the Community in the area defined by the boundary of the Auchtermuchty & Strathmiglo Community Council and public at large with the object of advancing education, providing for the social welfare of and improving the conditions of life of the Community. To advance citizenship or community development. To promote or assist in promoting galas or festivals for the benefit of the community and public. To advance heritage through preserving for public benefit the historical, architectural and constructional heritage that may exist in the area. Summary of the main activities in relation to these objectives Muchty Matters A local newsletter continued to be published and issued quarterly to all households in Auchtermuchty up to December 2024. Due to the retiral of the majority of the team that produced the newsletter, no further editions have been published to date and efforts continue to be made to set up a new team to restart production. Community Action Plan Working in partnership with the Auchtermuchty and Strathmiglo Community Council, the Trust has developed a Community Artion Plan (CAP). The CAP grew out of the work undertaken to draw up the Local Place Plan ILPP) during 2023 and 2024. The CAP provides a summary of the local communities, aspiration5 and includes some practical projects to deliver these. Use of Trust Assets Four Event Tents owned by ACT are used by various different community groups for outdoor events. ACHIEVEMENTS AND PERFORMANCE 2025 has been a year of transition for the Trust. After many years of careful and thoughtful stewardship Brian Slattery stood down as the Trust's Chair. handing the reins to Tony Rogers. Brian has worked tirelessly in the community interest and his greatest achievement was realised when the Trust Sub-committee produced the area's first Local Place Plan. Brian continues to work with the Trust as a Trustee. At the 2025 annual general meeting there was a discussion about the strategic direction of the Trust, and it was agreed to broaden its reach to include the adjoining communities of Strathmiglo,
Dunshalt and Gateside. These same communizies were the area included within the LPP and are also the communities represented by the Auchtemiuchty and Strathmiglo Community Council. In response the Trust decided to change its name in line WFth this broader remit and going forward will be known the Auchtermuchty and Strathmiglo Trust (AST). An accompanying review of the constitution was carried out and minor tweaks made to the wording. However, the Trust's broad objectives remained the same, only extendlng their remit to the wider geo8raphical area. The work of the Trust this year has centred on developing a Community Action Plan. The LPP included substantial consultation with the local community. Many of the issues and ideas highlighted were not directly relevant to a LPP (which is primarily concernèd with land usel but they were important considerations and reflected the needs and aspirations of local re5ident5. These ideas were retained and, together with relevant items that did "rnake the cut and er)tered the LPP, were used to draw up a Pirst draft CAP that was compiled by the Chairs of the Auchtermuchty and Strathmiglo Trust {AST) and Auchtermuchty and Strathmlglo Community Council ICC) working together. Thi5 draft plan was then circulated for consultation and discussed at meetings of each of the four Communlty Associations IDunshalL Gateside, Auchtermuchty and Strathmiglo. The next step will be to communicate the CAP to the broader community and all stakeholders. The hard work starts here. FINANCIAL REVIEW Brief statement of the charitys pollcy on reserves The Trustees, policy Is to alm to maintaln a level of reserves equal to six months of the annual day to day running costs of the Trust. At 31" March 2025, the Trust's total reserves were £3,242, well in excess of the current annual running costs. Donated facilitles and servlce5 (if any) The Trust has benefitted from a number of volunteer hours throughout the year, with Trust members and other members of the community participating in the Trusvs projects. Declaration The trustees declare that they have approved the trustee's report above. Signed on behalf of the Charitvs trustees. Date l O-Lp-?)-
APPENDIX 3 OSCR Scottish Chartty Regulator Independent examiner's report on the accounts Report to the , Charity nam8 trusteeslmembers of AUCHTERMUCHTY COMMUNITY TRUST Registered charlty SC043583 number On tho accounts of the ¢harity for the period '. Period start date Month Day 01 Year 2024 Period end date Month 03 Day 31 Ye 2025 Set out on pages {rEYnemberio IrKlude1he paoe numbers cl a¢&Jitrc*)al sheets) Respective The charty's trustees are responsible for the preparation of the 8ccounts in accordan re8ponsibilities of trusto0s and examiner with the terms of the Charities and Twslee I nvestment {Scotlandl 2005 Act and the Charities Accounts (Scotland} Regulations 2006 (as amended). The charity trustees tx)nsider that the audit requirernent of Regulation 10(1) (d) of the Accounts Regulations ¢J3es not apply It is my responsibility to exarnine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have rne to my attention. Basis of independent My examination is carried out in accord8ntt with Regulation 11 Of the 2006 Accounts examiner's statement Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also induaes consideration of any unusual items or disclosures in the accounts and seeks explanations from the twstees concerning any such matters. The procedures undertaken do not provide all the eviden that would be required in an audit and. consequently, I do not express an audit opinion on the view given by the accounts. Independent examinerfs In the Lx)urse of my examination, no rnatter has come to my attenlion lotkeF •• which gives me reasonable cause to believe that in any material respect the iequireTrEnts.' to keep aco)unting records in ac0)rdan with section 44{1 } la) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts which accord wrth the accounting records and compty with Regulation 9 of the 2006 Accounts Regulations have not been met. or to which in m e drawn in order to enable a proper ed. ate: Slgn•d: Name: Relevant pfesSIOnal qualiflcationls) or body (rfany)- Address: Fif e Voluntary Action caledo.iia House, Fentland Park, Saltire Centre, Glenrothes, Fife. KY6 2AL 'Plgase dal&te the word? in th& brackets Ifthey do not apply. If thOWd3 do apply, Sot Dut those matters which have o)m& to your attèntion on the
AUCHTERMUCHTY COMMUNITY TRUST Receipts and payments accounts SC043583 OSCR Forthe rIOd from Scottish fharitii Reo'Jl?lor Section A Statement of receipts and payments Uniestricted fun¢ts oi 2024 31 03 202S Expendable endowment fund$ Permanent endo¥ent funds Restricted funds Total current period Total fvnds last period frnearet£ trj noareit£ tOnTrarg£ to ng4re•t£ to nearo¥t£ to ngare9t£ A1 Recei Donations Legacies Gr8nts Receipts from fundraising actNities Glo88 trading receipt5 Income from investments other than land and buildings Rents from lanrj & buildings Gross reIpts from other charrtable a¢tNities 8,000 380 380 Al Sub totsl 380 8,560 A2 Receipts from asset& Investment sales Proceeds from sale of fixed assets Proceeds from sale of investmÈnts A2 Sub total Totslrecwpts 380 8.560 A3 Payments Expenses forftjndraising 8ctivities Gro88 trading payments InvestTnenl management Costs Payments rel8ting directly to Charitable activities Grants and donation$ GovernanTr costs.. 618 1,84S 2M63 6.806 Auditl indep&ndent examination Preparation of annual atrounts 120 120 Legal costs Otner A3 Sub total 738 1.84S 2.583 6,856 M Payments relatlng to a55et and investment movements Purch&ses of fixed assets Purchase of investments A4 Sub total rotslpayments 738 6.856 Net receipts/(payments) {3581 11,8451 12.203) 1.704 A5 Tran¥fer5 to I Ilroml funds 1451 SurpluS/(defi.t) foryèar {403 2,2031 1,704
AUCHTERMUCHTY COMMUNITY TRUST Section B Stalernent ol balances SC043583 P•rrn4n•hl c•wrle¥ fufid# R•wrfthdfunds rotsl ¢vrf• Tol 81 Coh fthnd$ C¥h 8TrJ baLw8S ats (year n•Ht4 I)rl•llt£ Swpiu¥lldEfc4tl ahL r•¢ThP• A445 3.741 140JI 11MODI 112011 1.70¢ Cash•l bjnk y&1r Det1• B21nv••tynts tOft•W•bt£ tsetals CwNMv•k*i 83 Otherats•ts Tthl LailY•JI 84 Llabllfigs T¥ial alh Fiblrf•Jwhkh ¥ntdu• lJ•l>Wr B5 Conthg•Atll4tyillt 81gnoo byow orft¥otrutsHoffl PrlrtP13me Daty of •pprov•l iolql2S
AUCHTERMUCHTY COMMUNITYTRUST Section C Notes to the Accounts SC043583 C1 Nature and purpose ol fund$ (may be stated on analysis of funds W0sheI&) Type of activtty or proje¢t 5UPPOrted Indlvlduai I Institthlo NumbBrtsfgrants C2 Grartts Total C3a fruste• remubwratlon If no remuneration was paid duting the period to anycharity trustee or petson o)nnected to a trustee cft)58 this box lotherwi5è mplete section 3bl Authority undèr which paid C3b Trustsè remun•ration - detall8 C4a Trustse •xpenses If no expenses We paid to any charitytnjstee during the period then cioss this box (otherwise complete section 4bl Nurnberof ruSteo8 C4b Tr¢F8tee oxponses- details TYAngaGtton nW)untiEI BaFanc* out8tandlrtg at Odgnd lature of relatlOTishi CS Transactlon$ wlth trustees and connocted porsons Nature of tran5a¢t£on C6 Othèr infomjatlon
AUCHTERMUCHTY COMMUNITY TRUST SC043583 Additional analysis11) Anal4$ offycelpts and payments 1 Dona00$ Unrnstrfcthd EXpb PkrrnanBnt Totsl¢urM# poriod funds Yotsl last pBrfod tOmre¥t£ funds tofi#or¥St£ ton•arÈs¢£ 2 Grants Unrestrttto Torai¢urrnnt Total tsstPÈriod tOngaro51£ toraSt£ 2.000 rotal 2,000 8,lJOO 3 Gr08s recelpts from oth&rGharltsble aV{ E4>Bndabl& enrfvTnerrt funds tOWrv¥tÉ funds R8Strfcted frd$ ¢ndowrneTht funds Total turr•nt ppllod Tow 14St reriod ton8ar¢stt Rwr8st£ neatestt Mu¢hty MaltefsAdvertising Incomo 380 Total 380 380 r•f¢ienL¥e 4 Paym•nts relatiN9 dlrectty to chafftable activ Irnr•8trfcted funds Expendab endo%1Qnt Perminent endowrnent RgStrfctodfuDd Totèl cuwent P8riod Total lastperfod tont£ ton•arÈst£ to¢iè4rqst£ to reAtE tOn¢arpst£ Local Place Plan c$1an15 Muchty Matters Prinliw ¢o$i$ M•iing Room Hire Webtsilo Co3t 1,845 526 60 Indapendenl Exatniner costs 120 120 Totsi 728 1583 6,806 feteréncwFor
SC043583 Additional analysis121 5 Breakdown of unresMcted funds jnln Mu¢hty Platto unregtriGtsd tstPorfod funds RecaiptS Donaiion$ Lwi99 Grnls R$cgipts frorn fundraising activili&s Gro85 trading rs¢eipts Inwme froffl inveslm$nts olhèrlhan larKt and buildi Rents from land & buildings Gross rec8 froffl othw ¢harrtable 4Cbvities Sub tot41 3BO 380 S60 560 380 Rècel from at &15westmènt Proceeds from Sa of fixed as58ts Proregdsfrom sale of invethrn£nts Sub totsi TOtaltrelpts 380 mbnts Exp8n5esfor futaising a¢tivili6 Gross trading payments Inveslfflent m8n*gefflenl costs Paytngnls relating direclty lo th8ritab]e activilias Gr8nis and danaiions Gov$[nan costs. 618 Audit I Ind£pendenl exanination Prei)8ralion of annual accoun Legal 120 120 Sub total 738 Payments r¢lating to &t and thvostmènt movements Purthases of fixed assets Purcha$? of invastmènts 154 730 656 12041 1154 13S81 Transfers toiifroml fun¢Js StsIPlusi{oeiyctt) fofyo8r 1204Tr 1541 {3581 Naturg and ur se of funds Mu¢hl Matters- dp naledfor uctH)n of BIte Newsletter. General Fund-for ener81 ¢08tts of Gharil
AUCHTERMUCHTY COMMUNITY TRUST SC043583 Additional analysis131 6 Breokdown of ro9tri¢ted fvnds f 3- rptsl yes4 Total rtrsthcte(( lund$ funds last Recdpts t)onalions Leo8cies Grants R8ceipt5fr¢m fundrisJng 8¢twilies Gross trading re¢aipts Incom8 from investmènts OtrIhan larNJ and buiFdings Rents from land & buildings Gro$$ reG8IPts from other Gharilbl8 activili8S Sub lotal 4000 R8cglptsfrorn a$8et& Investsnerrt Solos Proceed5 frorn sale of fixed as$els Pro¢eedsfrom safa of inve5bY15 rowrecelpls 8.000 Expanses for lundraising aGtivibes Gross trading paymen Inveshrenl Ma&Ent costs Paym¢nis relaliog directly lo charit4b4e a(wilies Gpnts and donations Govtmance ¢ost5'. Audill ind¢pendantexaminabon Pr8paraiN)n of annual aGcouni$ Legal cos Sub total Paymènts Felating to as8et and In¥estrnent movemerbts Puichass offixed assets Purchase of Inv$sents Sub tol41 1.84S I146) 10 Transfers to I lfroml fvnd$ rp1ts51(deffW fory 11N51 1.84$ f.800 Natu and oso of funds Locsl Pla Plsn Fund-for ration Of1 Place Plai