J1 Oc*)b•r 202S DG8 6EQ
R•Bht•v•d Ch•rlty No: Dand Richard Dgan Ms Fiona BTc41 ContactAddr•#8: L8e of ElivJ ¢ott•Je Portwilliwn Ne•rton Stwart 9RG A¢¢ounlants: tr*lkW F>roleswonal (Galbxayl LThit8d 1 Square DG8 6EQ Bank•Ys'. Barth ScJ)Ua 37 Ab8rt Street
PORT LuA COMMUNITY ASSOCIATION TrustoM Annual Report for thg yoar ond•d. 31 Octobor 2025 The trustees present their annual reFKrt topther wth the accounts for thè year ended 31 October 2025. Structuro, Govemance and Managemart Thé charity (Sciol administered in accordance with its c0n8tstun adopted by the committee on 28 March 2013. The constitution was viewed on 27 April 2017 and no changes were made. The consbtub'on is rrenty under revp4V and will be complèted by eady 2027. Th8 busi1sS of the group shall transacted by the tfttstees and the management committee elected at the AGM by the mombers. Memtf8 of the committee will Serve one yaar. Reliring members are digible for MloctK>n. The trustees keep under revw the major risks to whth it may bo exposed. ObJ•¢llvM and Actlvltl•• Th8 purpose of Port Wlliam Community Association SCIO shall ba to bongfft Inhabltants of the village of Port Wllliam within the Parish of Mc¢hrum. and as defined by the postcode areas of DG8, wrthout dtsbnthon of age. gender, sexuality. polilical, religious, or other options The adVaneewt of citizenship or Community doveloprnnt and the proff0 of vi¢ responsilx'lty and prJe and working with the voluntary sedor and other charities. The provision of recreatThal faciliti86 and organi8ath)n or re¢reatK)nal activlties whld) aré available lo rr*mbers of th6 publ at large. To continue to act for the betterment of the village artd surrounding area. To purchase additional commercial Christmas DeCOrat)nS to be displayed in The Square, Port Wlliam and to hd 8n event for the swrtching on of the lights and the provision of refreshTrts. To continue lo hold fe8Ove events for children and young people. To continue to build on the success of wevK>US Camival Weeks and providing a Variety of events to cater for all age groups as a way of drawing touristslvisitors to the village for the benefft of Iwal businesses. To act as convenor ts any natsonal celebrations which th& ¥ilW wishes to parbcipate in. To up9rade and replace exisb'ng equiprrent i.e. tables, dwirs, bar&que and sound equipment and other items needed lor events. s Green C To upgrade facilities to maintsin the sites current A4 rating and to developing part of the toilet block to offer accessiblg shry4vering faulitS which should facilitate the number of prtches that we hdd To upgrade and replace the park fumiture To upjate the aestheti¢ appearance of the 3tte over the rExt 5 years.
PORT MLUAM COIAMUNrrY ASSOCIATION Tnt9 Annual Report lor th• year ended. 31 October 2025 (Cont> P blic b8nefft The trustees have referred to the guidance contaired in the Office of the Scottish Charrty Regulatorfs general giJKlance on public benefft when le¥ing their objectsves and in planning their future acts¥.eS. In particur. the trustees consider planned activrtl8s will contribute to the obj'ethes they have set. A¢hl•voments and Pfrrform•n and Futur• Plan• Over financial year we have put on several $ucc8sslul events including a Hogmanay Dance, Easter Egg Hunt. VE Day celebratnS. Carnival Week and othets. These events have been well attended. and we will contsnue to pkn for events to striv8 to make CamNal more Successful Plans are in plxo so at the stsrt ofthe next finan¢ial yw 8tgnllthnt improvements will b8 made at the Kings green Caravan ParK this includes full renovation of the ladies and gents tott and showering facilities, a puw built disablgs washroom (including Showering, hand Washing and toilet faolities) and the rel¢xab"on of thè dish washing laundry facllities Fln•nclal RovI•w Totsl receipts frjr the perd were £95.721 (2024.. £68.328} Tha chanty had a 8urplus for the year of £25.392 (2024.. d•fi¢Ft £8.540) It is the trustee's policy lo hold reserves of approximately six months expenses £30,000 so that in the event of a slgnfflcant drop in incc¥T the chanty can maintain its current lev81 of acb'vities for a reasonab pericxy until replacement fvnding is obtsined At the year end the chaTrty held unlestrted cash funds of £11.131 *thich axc•od8 approximalety 6 months expenses. At the of approving the financial statetrnnts, the TnJ$tees have a reasonable expectatK)n that the charity has adeqLtate resources lo conbnue in operational existence for the foSeeable future. Thus the TnJslees continue to adopt the going concem basis of accounting in preparing the finanaal statements. The trustees decla that they have approved Ihe trustees rewt above. Signed on beh8K of the chanty's trustees MrDRDean Mrs D Kiltie IAS F Broll Mrs A Reeves
PORT WILUAM COMMUNrrY ASSOCIATION Indendent EX•nine• Report to the TnMtso9 I report on the accounts of the ¢hartty for the year ended 31 Octoter 2025, which are set out on pages 4 to 8. Re8ctIVe rosponslbilltlo8 of trustws and examlnor The chanty's Irustees are responsible for the preparabon of the aLrounts in a)rda with the temis of the Charities and Trustee Investrnent (Scolandl 2005 Act and Charitias Accounts (Scotland) Regul*ions 2006. The charity trustees Gonsider that the audit reqUireent of Regulation 10(1)Id) of the Accounts Regulations does not apply It is my responwbility to examine the accounts as required under tIOn 44(11{c) of the Act and to state whether particular matters have corre to my attention. Ba818 of Indopondent examinovs statement My examination 1$ ¢arried out in accordance with the ReguLqtion 11 ofthe 2006 Accounts Regulations. An examination includes a review of the accounb.ng records kept by the charity and a ¢omparison of the accounts presented wrth those records. It also includes consideration of any unusual items or disclosu$ in th& aox)unts and seeks explanatKJns from the tru$tees conceming any such matters. The pr(KedLtr8s und8rtaken do not provide all the evidence that would be required in an audit and consequentty I do not express an audit ownion on the a¢wuftts. IndOndont •x•mlnerf• quallll•d •tatsmont During my examinatth, no matter has com& to my attention.. which gives me reasonable cause to bolve that in any mat8nal resW. the requirement. to keep accountsng records In accordance wth Sn 41111 {al of the 2005 Act and Regulation 4 of the 20 A¢¢ounts Regulath)n and, to prepare accounts whh accord wrth the accounttng records and coffyly vth ReguL4tson g of the 2006 Accounts Regulations. have not been tr¢t. 2. to which, in my opinion, attention should be drawn to enable a proper understandlng of the accounts to be reached. &216li(o Lesley Camc¢han CA. Montpelier Professional (Gallow) Limit60 1 Dashwc4)d Square Ntwton St•wart DG8 6EQ
Donath'onB Rec6W frorn fundraising a¢btieS R¢cepts from tharrtab ac"vits•s . Carnvan Park - Cam¢val - Gal88 & nIS - Chnstsxas treo fund - Stattje fund - Defib fund - Othor incon - GBrd8n•r8 group Bank intore8t Totsl rwipt• 631 831 89) $0.124 32,745 1,461 50,124 32,745 37,052 26,5 1,208 1.828 493 8,153 1.828 8,153 493 212 231 231 55 95.721 10.705 85.016 68,328 Pwn•nts for fundrala acbvib8• - Carnvan park Payments lor eharilabl• KUV CarnivAI . Ev•nts . Comrnunty Ev•nl• - F8s'vo - Gardenor8 group - St4tw fund GovernanA co•t• Purthase ol ChairB and Print Purcha88 of fix•d aJa•ts ISh•dl Totsl p•ymont• 30,497 30,497 30,822 29,370 1.224 1.788 29,370 1,224 1.786 25,576 1.159 1.214 207 478 207 476 6,805 6,805 2.185 8.118 68,862 70,329 78,888 Trnn•f•rn URIR 2.209 •lld•ficltl of r•c•lpts )¥•r p•ynnth 9.038 £ 18,563 £ 8,540
at31•tOttobv 2025 Bank bolllnc• Opening bala- Br xctsjnts 103,395 25 392 120 247 CINirrfJ bglanr* . BOS a.c CQ371930 . TroaBurern Accowrt . BOS a.c Ici163 . Irrftsnt Acc8B8 . BOS a.c 10465469 - G8rd8rors Cl - BOS a.c C6LN)1349 - stat FuThJ - BOS &.c Ci1215339 - Caravan P•rk . 8OS •.¢ 1c41960 . SaTrntysA¢r4)unt - BOS a.e 10112264 - lIal¢lAC£vJnt 3.841 103,132 703 4,418 4,072 25.443 679 4.399 4,471 56,791 120247 Oth•r •8••ts Fixod a$80ts. A88odal¢)ft Fixed assets- Caravan Park 4.177 186.772 5,147 168,258 Total fvnd• 291.198 Tho acUnIstrerov8OtsYtstsC...................................... For and on h•ll01 Ihg tru•t• trDRLkn trs D Kilbti M•FBro
The a¢counts have t&n prepar8Y on a Ipts pam bass. ThaygJnsk%l ofa summary of all monies recthd and pahl via the bank and in cash by Ihe eharityduriTrJ thè finantial wiod. along wth a staiern6ntof balan. No alustr have twn forarty incL¥ dug tiut not [$1¥&. orany èxpwses but not >t F4J peTh>J ond. Telephone Insuranc GrouThJ maint8nanc8 Repairs & r8n6wals Poagg, 8tationery & ¥8r1d Electh"¢ity Wr rates Sundry exps Bank ch8ryJ&S Warden ()Jsts 789 7.946 3.817 622 6.751 503 e,751 289 2.299 1.863 8,622 30.497 CamNal Everrt 29.370 29,370 25,511 65 25,S76 29.370 forcha Bandl singer 8ouncws Hall 6C 140 Sundry Rafreshments I stilactien b)xes 195 19S 39 Port William 8ovAirwJ Club Projector Hi Poppy Appea Crohn$ & Colrbs Ea6ter Concerchanty Muga Foolball Port wliaM Parants & frid8 107 107
PORT WILLIAM COMMUMITY ASsocON Nots• to the kcounts for th• year 318t October 2025 Cont and Gen•rdl F nd• ni Balance Closin anc• Ganleners Group Fund { R ) Slalue Fund l R ) Christmas Tree ( R I DefrilIat0r Fund l R > Carnival Week Fund { UR ) G6neral Fund l UR } 079 4,399 231 1207) {476) (984) 703 4.416 1.828 8,153 8.153 2,21>a 87.S68 94.855 85,016 95.721 12,209) 2.209 68.662 .329 106.131 120 247 Gardeners Gp Fund 1$ to be u8•d for planting proieca Statue Fund 18 fortho fLrtfft mantsnano oflhe village staiue Christmas Tree this wa8 to 3 vllw lfiuvJ8 W tn a&xwrfl D8fribrtltslor Fun(J this wa8 received from PWFR they rurKI up And the furKIs or¢ for the upk¢Jep ofthe l¢)C81 tlefilri118tor unlts Camival Wéek Fund 18 to go lowwd¥ vartOUB •xpenw ofth• w••k. A8 Ihl¥ 18 an unn8tt•d fund It wa8 decid by tho Iru8t8¢8 to trEnsfor it Into Iho G•ngral fUj The Gernrol Fund repwwrt• unre81ri(ed ftmds V•Jlth the Iwsteo$ Ire fr•• to use in a¢nC whth the tharitable objecllw.