## OSC **r**
|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|
|---|---|---|---|---|---|---|---|
||Period start date||||Period end date|||
||Day|Month|Year||Day|Month|Year|
|From|
01|04|2019|To|
31|03|2020|
Office of the Scottish **Charity Regulator**
## **Reference and administration details**
**Charity name** The Altens and Cove Community Association **Other names charity is known b Registered charity number SCO43992 Charity’s principal address**
**Names of the charity trustees on date of approval of Trustees’ Annual Report**
**Name of person Dates acted if Trustee name Office (if any) (or body) entitled to not for whole year appoint trustee (if any) 1 2 3 4 5 6 7**
## **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 charity is a Scottish Charitable Incorporated Organisation (a SCIO).|It|It|
|---|---|---|---|---|
|||was registered in its current legal form on 8thMay 2013. The charity was|||
|||previously an unincorporated association but changed its legal form to a|||
|||SCIO. It has a two-tier structure and as such is governed by|||
|||charity trustees with a membership body which has certain powers or|||
|||duties|||
|**Trustee recruitment and appointment**||The Board normally meets on the first Monday of each month and are the|||
|||charity Trustees. Trustees are appointed at our AGM. Office Bearers are|||
|||appointed during the first meeting of Board members following the AGM.|||
|**Objectives and activities**|||||
|**Charitable purposes**||The provision of recreational facilities and the organisation of recreational|||
|||activities, with the object of improving the conditions of life for the persons|||
|||for whom the facilities or activities are primarily intended.|||
|||The provision of a community facility which serves the needs of all in the|||
|||community through social interaction, involvement in community affairs,|||
|||educational activities, sport, leisure and recreational activities.|||
|**Summary of the main activities**||The charity provides classes, recreational activities and social groups|||
|**in relation to these objects**||which are open to all. Our activities are based on inclusion, social|||
|||interaction, peer skill sharing and where appropriate or requested, tutor|||
|||led skill building.|||
|||We ensure a range of recreational facilities and activities are provided|||
|||which are accessible and inclusive for all age groups and abilities.|||
|||We foster and encourage social interaction which benefits the health and|||
|||well-being of all through social inclusion, contact with peers and skill|||
|||building or personal development of all Centre users in a positive and|||
|||inclusive environment.|||
|**Achievements and performance**|||||
|**Summary of the main achievements**||AGM 14thNovember|||
|**of the charity during the financial**||Holiday Club|||
|**period**||Fashion Show|||
|||International Cultural Day|||
|||Hall Walkers|||
|||Macmillan Coffee Morning|||
|||Stitch Fairy|||
|||Mini First Aid|||
|||A Christmas Fayre was held on 1stDecember 2019|||
|||The centre held a “late” Burn’s Night on 22ndFebruary 2020|||
|||A great amount of organisation had been undertaken for a centre open|||
|||day had been organised for 28thMarch 2020, with many of the centre|||
|||and external groups participating and many local businesses offering|||
|||support in the form of raffle prizes etc. Unfortunately, due to Covid-19,|||
|||the had to be cancelled at short notice.|||
|||Fishies playgroup supported by funding from Early Years Scotland.|||
## **Financial review**
**Brief statement of the charity’s policy** We aim hold 3 months running costs (Wages & redundancies) as our **on reserves** reserves. Our current designated reserves are £33000 of unrestricted funds. This figure is reviewed and submitted for Board approval on an annual basis. **Details of any deficit** Deficit on General Reserves of £9,084. It is believed this comprises a cash shortfall of £2,943.18, some subsidy in order to run the coffee shop and discrepancies which are under investigation as per “Other Optional Information” below N/A
**Donated facilities and services (if any)**
## **Other optional information**
The charity has raised a notifiable incident with OSCR and have been liaising with Police Scotland in relation to said notifiable incident. This is in reference to historical events which continue to cause delays in getting accounts up-todate. The trustees are addressing these anomalies with assistance from ACVO and Police Scotland.
## **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)** Chair
**Date** 22/12/24
APPENDIX 2
**SCO43992**
## **Altens and Cove Community 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**|**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|||Period end date||||||||
||**For the period**
**from**||01
Day|||04
Month||||2019
Year|**to**|Day
31|||03|Month|||||Year
**2020**|||||
|**Section A Statement of receipts and payments**||||||||||||||||||||||||||
||**Unrestricted**
**funds**||**Restricted**
**funds**|||||**Expendable**
**endowment**
**funds**||||**Permanent**
**endowment**
**funds**|||||**Permanent**
**endowment**||**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 £**||**to nearest £**||**to nearest £**|**to nearest £**||
|**A1 Receipts**||||||||||||||||||||||||||
|Donations|**-**||||||||||||||||||**-**|**-**|**-**||**276**|**276**|**276**|
|Legacies|**-**||||||||||||||||||**-**|**-**|**-**||**-**|**-**|**-**|
|Grants|**5,794**||**144**|**144**|**144**|**144**|||||||||||||**5**|**5**|**5,938**||**24,819**||**819**|
|Receipts from fundraisingactivities|**15,042**||||||||||||||||||**15**|**15**|**15,042**||**15,901**||**901**|
|Gross tradingreceipts|**59,304**||||||||||||||||||**59**|**59**|**59,304**||**57,092**||**092**|
|Income from investments other than||||||||||||||||||||||||||
|land and buildings|**405**||||||||||||||||||**405**|**405**|**405**||**233**|**233**|**233**|
|Rents from land & buildings|**-**||||||||||||||||||**-**|**-**|**-**||**-**|**-**|**-**|
|Gross receipts from other charitable||||||||||||||||||||||||||
|activities|**-**||||||||||||||||||**-**|**-**|**-**||**-**|**-**|**-**|
||||||||||||||||||||**-**|**-**|**-**|||||
|**_A1 Sub total_**|**_A1 Sub total_ 80,545**||**144**|**144**|**144**|**144**||**-**|**-**|**-**||**-**|**-**|**-**|**-**|**-**|**-**||**80,689**|**80,689**|**80,689**||**98,321**|||
|**A2 Receipts from asset &**||||||||||||||||||||||||||
|**investment sales**||||||||||||||||||||||||||
|Proceeds from sale of fixed assets
**-**
Proceeds from sale of investments
**-**
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 80,545**
**144**
**-**
~~—~~||||||||||||**-**
**-**|**-**
**-**|**-**
**-**|**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**80,689**|**-**
**-**
**-**
**80,689**|**-**
**-**
**-**
**80,689**||**-**
**-**
**-**
**98,321**|||
|**A3 Payments**||||||||||||||||||||||||||
|Expenses for fundraising activities|**20,042**||||||||||||||||||**20**|**20**|**20,042**||**23,326**|||
|Gross trading payments|**67,729**|**729**|**144**|**144**|**144**|**144**|||||||||||||**67**|**67**|**67,873**||**92,306**|||
|Investment management costs|**-**||||||||||||||||||**-**|**-**|**-**||**-**|**-**||
|Payments relating directly to charitable||||||||||||||||||||||||||
|activities|**-**||||||||||||||||||**-**|**-**|**-**||**1,286**|||
|Grants and donations||||||||||||||||||||||||||
||||||||||||||||||||**-**|**-**|**-**|||||
|Governance costs:|**1,858**||||||||||||||||||**1**|**1**|**1,858**||**4,243**|||
|Audit / independent examination|||||||||||||||||||**-**|**-**|**-**||**-**|**-**||
|Preparation of annual accounts|||||||||||||||||||**-**|**-**|**-**||**-**|**-**||
|Legal costs|||||||||||||||||||**-**|**-**|**-**||**-**|**-**||
|Other|Other|||||||||||||||||||||||||
||||||||||||||||||||**-**|**-**|**-**||**-**|**-**||
||||||||||||||||||||**-**|**-**|**-**||**-**|**-**||
|**_A3 Sub total_ **|**89,629**||**144**|**144**|**144**|**144**||**-**|**-**|**-**||**-**|**-**|**-**|**-**|**-**|**-**||**89,773**|**89,773**|**89,773**||**121,161**|||
|**A4 Payments relating to asset and**||||||||||||||||||||||||||
|**investment movements**||||||||||||||||||||||||||
|Purchases of fixed assets
Purchase of investments
**_A4 Sub total_ -**
**-**
**-**
**_Total payments_ 89,629**
**144**
**-**
~~——————~~||||||||||||**-**
**-**|**-**
**-**|**-**
**-**|**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**89,773**|**-**
**-**
**-**
**89,773**|**-**
**-**
**-**
**89,773**||**-**
**-**
**-**
**121,161**|||
|**_Net receipts / (payments)_**
**9,084)**
**(**
**-**
**-**
**-**
**9,084)**
**(**
**22,840)**
**(**
**-**
**A5 Transfers to / (from) funds**
**-**
**_Surplus / (deficit) for year_**
**9,084)**
**(**
**-**
**-**
**-**
**9,084)**
**(**
**22,840)**
**(**
~~——————~~||||||||||||||||||||||||||
APPENDIX 2
**SCO43992**
## **Altens and Cove Community Association**
## **Section B Statement of balances**
|**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**Details**
Surplus / (deficit) shown on receipts and
payments account
**Signature**
**Details**
HMRCTax&NI
People'sPension
**Details**
potential redundancy costs
**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
Cash and bank balances at start of year
**Details**
**Details**|**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**49,004**||**-**||||||**49,004**|||**71,844**|
|||**9,084)**
**(**||||||||**9,084)**
**(**|||**22,840)**
**(**|
|||||||||||**-**||||
|||||||||||**-**||||
|||**39,920**||**-**||**-**||**-**||**39,920**|||**49,004**|
|||-||
-
-
-
**Total**
**Cost (if available)**
**to nearest £**
**Total**
**-**
**Total**
**Total**
**Fund to which asset belongs**
**Print Name**
**Fund to which liability relates**
Contingency
**Fund to which asset belongs**
**Fund to which liability relates**
Unrestricted-General Fund
Unrestricted-General Fund||||||-
**Market valuation**
**to nearest £**
**-**
**Current value (if**
**available)**
**to nearest £**
**-**
**Amount due**
**to nearest £**|||-|
||||||||||||||**Last year**
**to nearest £**|
|||||||||||||||
|||||||||||||||
|||||||||||||||
|||||||||||||||
|||||||||||||||
||||||||||||||**-**|
||||||||||||||**Last year**
**to nearest £**|
|||||||||||||||
|||||||||||||||
|||||||||||||||
|||||||||||||||
|||||||||||||||
|||||||||||||||
|||||||||||||||
|||||||||||||||
|||||||||||||||
||||||||||||**-**||**-**|
||||||||||||||**Last year**
**to nearest £**|
||||||||||||**9,041**|
|**2,227**|
||||||||||||**876**||**-**|
|||||||||||||||
|||||||||||||||
|||||||||||||||
||||||||||||**9,917**||**2,227**|
||||||||||||||**Last year**
**to nearest £**|
||||||||||||**33,000**||**33,000**|
|||||||||||||||
|||||||||||||||
||||||||||||**33,000**||**33,000**|
||||||||||||||**Date of approval**|
|||||||||||||||
||||||||||||||23/12/2024|
|||||||||||||||
|||||||||||||||
APPENDIX 2
**Altens and Cove Community Association**
**SCO43992**
## **Section C Notes to the Accounts**
**C1 Nature and purpose of** Designated funds are held relating to specific groups/activities provided at the centre, with a total of £26,285 **funds** _(may be stated on_ held at 31st March 2020. The charity also holds funds as contingencies against potential redundancy costs £33,000 and has a negative general fund balance of £19,365 _analysis of funds worksheets)_
|**C3a Trustee remuneration**
**C4a Trustee expenses**
**C4b Trustee expenses -**
**details**
**C6 Other information**
**C5 Transactions with**
**trustees and connected**
**persons**
**C3b Trustee remuneration -**
**details**
**C2 Grants**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**
**institution**|**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 this box
(otherwise complete section 4b)||||**x**|
|||**Nature of transaction**||**Number of**
**trustees**|**£**|
|||||||
|||||||
|||||||
|||||||
|||||||
||**Nature of relationship**|||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end (£)**|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
**SC**
## **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 £**|
|Aberdeen Journals token collection scheme||||||||||**-**||**276**|
|||||||||||**-**|||
|||||||||||**-**|||
|||||||||||**-**|||
|**Total**||**-**||**-**||**-**||**-**||**-**||**276**|
|||**-**||**-**||**-**||**-**||**-**||**-**|
## **2 Grants**
|Aberdeen CityCouncil
EarlyYears Scotland
Aberdeen Harbour Board
NHS Grampian
National Lottery
**Total**|**Unrestricted**
**funds**
**to nearest £**
**5,794**|**Unrestricted**
**funds**
**to nearest £**
**5,794**|**Restricted funds**
**to nearest £**|
|---|---|---|---|
||**5,794**|||
||||**144**|
|||||
|||||
|||||
||**5,794**||**144**|
|**Total current**
**period**
**to nearest £**
**5,794**
**144**
**-**
**-**
**-**|**Total current**
**period**
**to nearest £**
**5,794**
**144**
**-**
**-**
**-**|**Total last period**
**to nearest £**|
|---|---|---|
|**5,794**||**17,070**|
|**144**|||
|**-**||**5,000**|
|**-**||**1,900**|
|**-**||**849**|
|**5,938**||**24,819**|
**-**
**-**
## **3 Gross receipts from other charitable activities**
|||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**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**||**-**||**-**||**-**||**-**||**-**||**-**|
|||-||-||-||-||-||-|
## **4 Payments relating directly to charitable activities**
|repairs to centre
**Total**|**Unrestricted**
**funds**
**to nearest £**
**-**|**Unrestricted**
**funds**
**to nearest £**
**-**|**Restricted funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Total current**
**period**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Total last period**
**to nearest £**|
|---|---|---|---|---|---|---|---|---|---|---|---|
||**-**||||||||**-**||**1,286**|
||||||||||**-**|||
||||||||||**-**|||
||||||||||**-**|||
||||||||||**-**|||
||||||||||**-**|||
||||||||||**-**|||
||||||||||**-**|||
||||||||||**-**|||
||||||||||**-**|||
||||||||||**-**|||
||**-**||**-**||**-**||**-**||**-**||**1,286**|
||-||-||-||-||-||-|
**SC**
## **Additional analysis (2)**
## **5 Breakdown of unrestricted funds**
|**5 Breakdown of unrestricted funds**||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|**Receipts**
Donations
Legacies
Grants
Receipts from fundraisingactivities
Gross tradingreceipts
Income from investments other than land and
buildings
Rents from land & buildings
Gross receipts from other charitable activities
**_Sub total_**
**Receipts from asset & investment sales**
Proceeds from sale of fixed assets
Proceeds from sale of investments
**_Sub total_**
**_Total receipts_**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**
**General Reserve**||**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**
**Designated**
**Funds**||**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**
**Contingency**||**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**||**Total**
**unrestricted**
**funds**||**Total**
**unrestricted**
**funds last period**|
||**-**||||||||**-**||**276**|
||||||||||**-**||**-**|
||**5,794**||||||||**5,794**||**23,970**|
||**14,223**||**819**||||||**15,042**||**15,901**|
||**29,580**||**29,724**||||||**59,304**||**57,092**|
||**405**||||||||**405**||**233**|
||||||||||**-**|||
||||||||||**-**|||
||**50,002**||**30,543**||**-**||**-**||**80,545**||**97,472**|
|||||||||||||
||||||||||**-**|||
||||||||||**-**|||
||**-**||**-**||**-**||**-**||**-**||**-**|
|||||||||||||
||**50,002**||**30,543**||**-**||**-**||**80,545**||**97,472**|
||||||||||-|||
|**Payments**
Expenses for fundraisingactivities
Gross trading payments
Investment management costs
Payments relatingdirectlyto charitable activities
Grants and donations
Governance costs:
Audit / independent examination
Preparation of annual accounts
Legal costs
**_Sub total_**
**Payments relating to asset and investment**
**movements**|**Payments**
Expenses for fundraisingactivities
Gross trading payments
Investment management costs
Payments relatingdirectlyto charitable activities
Grants and donations
Governance costs:
Audit / independent examination
Preparation of annual accounts
Legal costs
**_Sub total_**
**Payments relating to asset and investment**
**movements**||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**18,183**||**1,859**||||||**20,042**||**23,326**|
|||**44,094**||**23,635**||||||**67,729**||**78,960**|
|||**-**||||||||**-**|||
|||**-**||||||||**-**||**1,286**|
|||||||||||**-**|||
|||**1,858**||||||||**1,858**||**4,243**|
|||||||||||**-**|||
|||||||||||**-**|||
|||||||||||**-**|||
|||||||||||**-**|||
|||||||||||**-**|||
|||**64,135**||**25,494**||**-**||**-**||**89,629**||**107,815**|
|||||||||||-
**-**
**-**|||
|Purchases of fixed assets||||||||||**-**|||
|Purchase of investments||||||||||**-**|||
|**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**||**-**||**-**||**-**||**-**||**-**||**-**|
|||||||||||-|||
|||**64,135**||**25,494**||**-**||**-**||**89,629**||**107,815**|
|||||||||||-|||
|||**14,133)**
**(**||**5,049**||**-**||**-**||**9,084)**
**(**||**10,343)**
**(**|
||||||||||||||
|||**-**||**-**||||||**-**|||
||||||||||||||
|||**14,133)**
**(**||**5,049**||**-**||**-**||**9,084)**
**(**||**10,343)**
**(**|
|||||||||||-|||
**Nature and purpose of funds**
**SC**
## **Additional analysis (3)**
## **6 Breakdown of restricted funds**
|**6 Breakdown of restricted funds**||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|**Receipts**
Donations
Legacies
Grants
Receipts from fundraisingactivities
Gross tradingreceipts
Income from investments other than land and
buildings
Rents from land & buildings
Gross receipts from other charitable activities
**_Sub total_**
**Receipts from asset & investment sales**
Proceeds from sale of fixed assets
Proceeds from sale of investments
**_Sub total_**
**_Total receipts_**|**Restricted fund**
**1 - enter name of**
**fund below**
**Early Years**
**Scotland**
**144**||**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**
**-**
**-**
**144**
**-**
**-**
**-**
**-**
**-**||**Total restricted**
**funds last**
**period**|
||||||||||**-**|||
||||||||||**-**|||
||**144**||||||||**144**||849|
||||||||||**-**|||
||||||||||**-**|||
||||||||||**-**|||
||||||||||**-**|||
||||||||||**-**|||
||**144**||**-**||**-**||**-**||**144**||**849**|
||||||||||-|||
||||||||||**-**|||
||||||||||**-**|||
||**-**||**-**||**-**||**-**||**-**||**-**|
|||||||||||||
||**144**||**-**||**-**||**-**||**144**||**849**|
||||||||||-|||
|**Payments**
Expenses for fundraisingactivities
Gross trading payments
Investment management costs
Payments relatingdirectlyto charitable activities
Grants and donations
Governance costs:
Audit / independent examination
Preparation of annual accounts
Legal costs
**_Sub total_**
**Payments relating to asset and investment**
**movements**|**Payments**
Expenses for fundraisingactivities
Gross trading payments
Investment management costs
Payments relatingdirectlyto charitable activities
Grants and donations
Governance costs:
Audit / independent examination
Preparation of annual accounts
Legal costs
**_Sub total_**
**Payments relating to asset and investment**
**movements**|**144**|**144**|||||||**-**
**144**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**-**
**144**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||**-**|||
|||||||||||**144**||**849**|
|||||||||||**-**|||
|||||||||||**-**|||
|||||||||||**-**|||
|||||||||||**-**|||
|||||||||||**-**|||
|||||||||||**-**|||
|||||||||||**-**|||
|||||||||||**-**|||
|||||||||||**-**|||
|||**144**||**-**||**-**||**-**||**144**||**849**|
|||||||||||-
**-**
**-**|||
|Purchases of fixed assets||||||||||**-**|||
|Purchase of investments||||||||||**-**|||
|**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**||**-**||**-**||**-**||**-**||**-**||**-**|
|||||||||||-|||
|||**144**||**-**||**-**||**-**||**144**||**849**|
|||||||||||-|||
|||**-**||**-**||**-**||**-**||**-**||**-**|
||||||||||||||
|||||||||||**-**|||
||||||||||||||
|||**-**||**-**||**-**||**-**||**-**||**-**|
|||||||||||-|||
|**Nature and purpose of funds**|||||||||||||
||||||||||||||
## **Independent Examiner’s Report To the Trustees of Altens and Cove Community Association**
I report on the accounts of the charity for the year ended 31.03.20 which are set out on the following pages
## **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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 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 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 I do not express an audit opinion on the view given by the accounts.
## **Independent examiner’s statement**
In the course of my examination, no matter has come to my attention other than that indicated below
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance 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 8 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 understanding of the accounts to be reached.
Two matters have come to my attention. Firstly, the cash held at the organisation does not reconcile with the cash book receipts, payments and banking records. The discrepancy is estimated to be in the region of £3k for this financial year (a discrepancy of £12k had been reported previously relating to 2 prior years). The charity has raised a notifiable incident with OSCR and have been liaising with Police Scotland in relation to said notifiable incident. This is in reference to historical events, including the shortfall in cash as reported.
Secondly, not all of the records that I would have wished to see have been available. Again, the trustees of the organisation are aware of the issues raised and are working to implement measures to ensure that complete records are maintained going forward.
## **Use of our report**
This report is made to the charity’s board of trustees, as a body, in accordance with the terms of the engagement. My work has been undertaken to enable me to undertake an independent examination of the charity’s accounts on behalf of the charity’s board of trustees and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s board of trustees as a body, for my work or for this report.
For and on behalf of ACVO 38 Castle Street ABERDEEN AB11 5YU
23[rd] December 2024