2024-10-31-accounts

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PORT WILLIAM COMMUNITY ASSOCIATION

Independent Examiner’s Report to the Trustees

| report on the accounts of the charity for the year ended 31 October 2023, which are set out on pages 4 to 8.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with the Regulation 11 of the 2006 Accounts 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 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 | do not express an audit opinion on the accounts.

Independent examiner’s qualified statement

During my examination, no matter has come to my attention other than that disclosed below:

1. which gives me reasonable cause to believe that in any material respect, the requirement? . to keep accounting records in accordance with Section 41(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulation and,

2. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations. have not been met

3. to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached

4. The matter that has come to my attention are that, during my examination of the accounting records of the charity

5. The charity did not maintain accounting records relating to the movement of restricted funds during the year and therefore it was not possible to accurately verify the balances of these funds at the year end.

Montpelier Professional (Galloway) Limited 1 Dashwood Square Newton Stewart DG8 6EQ

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PORT WILLIAM COMMUNITY ASSOCIATION Scotti8h Charity No. SC043830 Accounts lor tho ￿ar •ndgd 31 October 2023 Montpeller Professlonal (Galloway) Llmlt•d 1 Dashwood Squar• Nthton Stewart DG8 6EQ

PORT V¥lLLIAM COMMUNITY ASSOCIATION R•ferencg and Admlnl$trallve Inform•llon for tho y•ar *nd¢d 31 October 2023 R•gistsr8d Charlty No: SCD43830 Tru8ts08.' ContactAddrgs$: A¢countsnts'. Monty)elier Professk)nal (Galloway) Limrted 1 Dashwood Squa Newton Stewart DG8 6EQ Bankern.. Bank of Scotland 37 Albert Street Newton Stewart DG8 6EF

PORT WILLIAM COMMUNITY ASSOCIATION Trustees Annual Report for the year ended. 31 October 2023 The trustees present their annual report together with the accounts for the year ended 31 October 2023. Structur•, Governance and Manag¢ment The charity Isciol is administered in accordance with Its constitution adopted by the committee on 28 March 2013. The Constitution was reviewed on 27 April 2017 and no changes were made. The constitution is currently under review and will be completed by early 2025. The business of the group shall be transacted by the trustees and the management committee elected al the AGM by the members. Members of the committee will serve one year. Retiring members are eligible for re-election. The trustees keep under review the major risks to which it may be exposed. Oble¢tlve$ and Acllvltles The purpose of Port William Community Association SCIO shall be lo benefit inhabitants of the village of Port Wlliam within the Parish of Mochrum, and as defined by the postcode areas of DG8, without distinction of age, gender, sexuality, political, religious, or other options by.. The adVan￿rnent ol citizenship or community development and the promotion of civic responsibility and pride and working with the voluntary sector and other Charities. The provision of recreational facilities and organisation or ￿c￿at10nal activities which are available lo members of the publi¢ at large. To continue lo act for the bettemienl of the village and surrounding area. To purchase additional Commercial Christmas Decorations to be displayed in The Squa￿, Port William and to hold an event for the switching on of the lights and the provision of refreshments. To continue to hold festive events for children and young people. To continue to build on the Success of previous Carnival Weeks and providlng variety of events lo cater for all age groups as a way of drawing tourislsfvisilors to the vi1Sage for the benefit of local busines$es, To act as convenor for any national celebrations which the village wishes to parb'cipate In. To upgrade and replace existtng equipment i.e. tables, chairs, bar-bque and sound equipment and other items needed for events. Klngs Green Carav•n Park To upgrade facilities to maintain the sites cur￿nt AA rating and lo d￿8t0pIng part of the toilet block lo offer accessible showering facilities wh¢h should facilitate the number of pitches that we hold. To upgrade and replace the park furniture To update the aeslhetsc appearance of the site over the next 5 years.

PORT WILLIAM COMMUNI￿ ASSOCIATION Truslees Annual Rgport for the year ended. 31 October 2023 l¢onti Publlc beneflt The trustees have referred to the guidance contsined in the Office of the Scottish Charity Regulaloff s general guidance on public benefit when reviewing their objectives and in planning their fvtU￿ activities. In particular, the trustees Consider how planned activities will contribute lo the objectives they have sel. Total receipts for the period were £77,996 {2022'. £77,622) Achigvements and Performance and Future Plans The trustees will continue lo arrange activities for the coming year, building on p￿VIouS success. be it acting as a centr31 hub for Port William and surrounding area. This will also include building on the success of the caravan sile, through continued development of the facilities and amenities on site. The purpose is lo increase visitor numbers and provide employment and business opportunities for local people. We have acquired water light storage with a modern electric supply, lighttng and a safe supply for electric lo the marque$. FSnaneial Revi•w The charity had a deficit for the year of £22.26212022". dèficit £8.1201 Reserves Poli It 15 the trustee'5 policy lo hold reserves of approximately Six months expenses £30,000 $0 that in the event ol a significant drop In income the charity can maintain its current level of activities for a reasonable period until replacement funding is obtained. At the year end the charity held unrestricted cash fvnds of £96,186 which exceeds approximately 6 months expenses. At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable fulure Thus the Trustees continue to adopt the going concern basis of accounting in p￿ParIng the financial statements. The trustee$ de¢lare that they have approved the trustees report above. Signed on behalf ol the charity's trustees. Dale..

PORT WILLIAM COMMUNITY ASSOCIATION Independent Examlner's Report to Ihe Truste95 I report on tr¢e accounts of the charity for the year ended 31 October 2023, which are set out on pages 4 19 8. Respeetlve r•$ponsibilltles of trustees and examlner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment Iscotland) 2005 Act and the Charities Accounts (Scollandl Regulations 20C6. The charity Iruslees consider that the audit requirement of Regulation 1011 Ildl of the Accounts Regulations does not apply. 11 is my responsibility lo examine the accounts as required under s￿lI0n 44{1 Ilc} of the Act and to slate whether particular matters h3v8 come lo my attention. Bas1$ of ind•pendent examiner's statement My examination is carried out in accordance with the Regulation 11 of the 2006 Accounts Regulations. An examination includes a ￿VIeW of the accounting records kept by the ¢harity and a comparison of the accounts presented with those records. It also include5 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 th8 accounts. Indopendont oxaminerfs quallflod statemgnt During my examination, no matter has come to my attention other than that disclosed below.. which gwes me reasonable cause to believe that in any material respect. the requirement? lo keep accounting records in accordance with Section 4111) lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulation and, lo prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts ReguSations. have not been met. 2. to which, in my opinion, attention should be drawn lo enable a proper understanding of the accounts to be reached. The matter that has come lo my attention are that, during my examination of the a¢counting records of the charity. The charity did not maintain accounting records relating to the rnovemenl of reslricled funds during the year and therefore il was not possible lo accurately verify the balancès of these funds at the year end.

lkJla4 rvlDnlpelier Profession31 IGa15owayl Limited 1 Dashwood Square Newton Stewart OG8 6EQ

PORT WILLIAM COMMUNITY ASSOCIATION R•¢olpts and paym•nts account for tho y•ar endèd 31$t Oetobor 2023 Not•• Re•trfet•d Unr•8trfct•d 2023 2022 Donations Grants Receipts from fundraising activitras Caravan Park Receipts from chantable gctivities C8mival - Galas & gvenis - Oth8r income - Gard?ners group Bank interest Totsl rec?Ipts 400 770 615 770 50.269 50.269 52,540 25,602 25.602 24,161 83 25 179 19 77.622 122 19 141 122 832 77.995 813 77.854 Pa menls Payments for fundraising acbvitie5 - Caravan park Payments for chantable actr'vrties Carniv81 Events - Community Events Festive Gardèners group Govemance costs Purchasg of fixed assets Ishedl Total paym•nts 33,432 33,432 59.437 25,035 167 250 25,035 167 250 990 188 195 40 000 100.257 22,735 119 874 1,499 163 925 188 195 188 100.069 85.742 Transf•r8 UR Excel￿{defiCItI of receipt¥ over payments 1471 £ (22.2151 £ 122,282 18,1201

PORT WILLIAM COMMUNITY ASSOCIATION Ststsment of Bolance? ag at 31st October 2023 Bank balan¢? Opening balance- Bank accounts Mov6m8nl In year 125.657 22.262 103.395 133,777 8,120 125,657 Closing balance - BOS a.c 00371930 - Traasurers A¢￿UnI BOS 8.c 10003163 Instant ACTr55 BOS 8.c 10465469 - Gardeners Club BOS a.c OS001349 - Statue Fund BOS a c 00215339 _ Caravan Park BOS a.c 10041960 _ Savings Account 4.402 24.168 469 1,271 28,130 535 2,823 2,826 90,072 125,657 2.488 69.027 103.395 Other assèts Fixed assets- Association Fixéd 8SSèts- Carav8n Park 332 1eo.930 415 121,186 Totsl funds 264,657 247.238 c)411:.la4................. The accovnts were ar¢)roved by the trustees Dn......... For and on behalf of the trustees

PORT VIILLIAM COMMUNITY ASSOCIATION Noto$ to thè Aeeounts for th• y•&r 318t Octob8r 2023 1 8a•¥• of Prg ratlon The accounts have been prepared on a ￿ceipts and payTnents basis. They consist of a surnmary of all monies re￿1¥8￿ and paid via the bank and In cash by the chanty during the financ4al penod, along with a slatgmènt ol balancès. No adjustments have b8en made for any incom& due but not r8oivÈd, or any expenses incurreij but not y&t paid at tha p•riod end. tivities Car R•gtrlet•d Unr•strlet•d 2023 2022 Telephone Insuran Ground maint8nan¢e R￿aIrS & renewals Postagè, Stationery & Adverb'sing Electricity Water rates Sundry exps Salaries 616 1.234 11.837 2,024 353 10.045 131 1.314 5.878 618 1.234 11.837 2,024 353 10.045 131 1,314 558 e,082 38,345 16 3.603 449 2,938 3 Pa onts for ¢harftablg Acllvitl•# - Carnlval Carnival Event Rent Senior Gftizen5- Band Hiie Events 24,730 305 24.730 305 22,735 4 Pa ènts for Ch¥TStable Actl¥ltl•s - Galas & Event¥ Refreshments 167 167 167 167 119 119 5 Pa ent# for Charltabl• Acilvltie• . Communl Ev•nts Eastèr Evènts Jubilee Events Poppy Appe81 Halloween Sponsor 51 713 100 10 100 100 150 250 150 250 874

PORT IVILUAM COMMUNITY ASSOCIATION Not•8 to thè A¢¢ounts for the year 318t Octobor 2023 ConL 6 Pa m•nts for Ftstfjv• ChN5tm8s Tree Nativity Shed costs Chri5tma$ Tree In$uranc6 Chri5tma¥ Treg Power Wroath 924 924 858 535 75 31 990 990 7 Pa ments for charitable Activitie¥ - Gardeners Grou Plants Cornposl Tubs Hall Management Raffle Tickets Garden vouchers 35 35 18 13 142 188 142 188 153 Goveman¢e Costs A¢counl8n¢y & bookkeeping f¢es 195 195 195 195 925 925 9 Truste TTUStees re￿IVed no remuneth'on in the year12022.' £Nill an¢ gxpfynses totalling £NIL12022.' £NILI were reiTnbur5èd to trustses during the period Trustee$ liability in8uranTr was In place during the year. 10 Related Pa Tr8n#4¢￿0nI There We￿ no relatfjd party transactions in the 2023 year.