REGISTERED CHARITY NUMBER: SC044371 F.PORT OF THE TRUSTEES AND NAUDITED FINANCIAL STATEMEYTS FOR THE YEAR ENDED 31 DECEMBER20 FOR UE THE MUIRMILL E TRIAN CLUB SCIO Hry Browm & Co Chartered Acc(Kmlan15 26 Pcrtland Road Kilmamock Ayrshire KAI 2EB
THEM scio OFTHE FINAf4CIAL ¥fATEMENT R THE YF.AR ENDEDJI DECEMBER 202 Report of the Trustees Ito2 Independen¢ Examinert Rewt Strtement of Financial Activili¢s Ba]anc¢ Sheet No(e5 (o the Financial Stxements 6w8
THE MUIRMILL E U&STRIAN CLUB RE RTHE RT BER 202J Th¢ tTUSt¢CS PTrsent Iheir rerth wilh ihe fInala1 statetmlts of the charity for year eTrJed 31 December 2023. The Irusiees have adopi¢d ik provisions of thp emen1 of Recommended Pradice (SORP)'Aceotsntiftg ad Reporting by Chariii¢s' issu¢d in March 2Tr)5. REFERENCE AND ADMINIRATIVE DETAIIS Reglstered Charhy number SC044371 PrI¢1paI addre55 Independent ¢xAfftiner Ch.1ncrcd Accntant Henry Brown & Co Chartered Ac¢ountants 26 PortlaThJ Road Kilrnarnwk Ayrshire KAI 2EB STRUCTURE, GOVERNANCE AND MAIYAGEMENT Governing documtnt The ¢h8rity is controlled by its governing documenL A deed of tsust, and C{51111¢S an unincorpclated charity. Risk m$neement The trttees have a duty to identify and Teview the risks io whirh th¢ rlwity is ¢xp05cd and to cnsure appropriate ntrols are in place to provid¢ rea30robl¢ a53urarKc against frdud arKJ errcr. STATEMENT OF TRUSTEES RESPONSIBILITIES The truslees are responsible for preparing the Report of the TTWttS and the rtMrKial swemenis in accordance with applicable law and United Kingdom ACc(nI]ng Standar& (Uniied Gejwalty Aecqmed Accounting Praeiice). The law applicable charities irt Scotland, the Chariiies a1 Twse lnveSknt IS¢otland) 2005. Charities Afjunts Iscoiland) Regulaiions 2C (as amended) and the provisiots of the charity's constitution requires tk trustees ro Fttpare financial statements for each financial year which give a true and fair view of the state tsfaffairs of the charity and olthe incoming r¢sourc¢5 and applI110n of resource4 1K1lIngthe Iorne Ind exr¢nditure, of the charity for that i(xI. wying those finarKial sthtcnKnts. th¢ trus¢¢¢s are re4ui¥ed to IKt suitable accouniing policies and then apply them cSisteni]Y,. obs¢rye the methods and principles in the Charity SORP; nuke judgements and estimates th21 are reasonable and Frudeni. prepare the finan¢ial sraiemenrs on the going con basis unless il is inappr0wie to presume that the Charity will ¢thtiDue in bjsiness. The trustee5 are responsible for keeping pwper accournting records wthich disclose wtih re&soMbl¢ ic¢u]xcy ar tune Ihe fillala1 ls7[10n of the ¢harity and to enable them co ensure that th¢ finnncial sl#cm¢nls ¢ompby wtth th¢ Chariiics and Tntee Inve$thieni {Scrrtland) Act 21K)5. Thariti¢5 Aca)unts (Scotland) Regul10n5 2006 {as nd¢d) and lh¢ provisnS of the charity5 CfflStiluli()n. TIKY are alw respIble for 5afe¥uarding 855d5 of ihc tharity and hence for takin8 reasonable #eps for ¢he prevention and thiethion of fraud aThl itregularitie
THEM PORT OFTHE TRugrEES THE YEAR ENDED 31 DECEMBER 2023 Approved by order of the board of trustees on 30 SeF*ember 2024 si8ned on its [half by: Trusiee
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEFS OF THE MUIRMILL E UESTRIAN CLUB SCIO I report on ihe accwnts for the year ended 31 Decemiw 2023 s¢t our on pw four io ¢ighi. Re$peetl¥t resw)#%ibilitits of tr¥5tees exminer The charitys trustees are reSpL1bl¢ for the preparation of (he accounts in )rdnCe with th¢ t¢rms of th¢ Charilies and Twstee Inve5trwnt (scland) Aci 2005 aJNI the Chari(ie5 Accowits (Scimland) RCgu1lon5 26 la5 amended). Th¢ charity's trustees consider that the audit rwuir¢nKnt of Rcgulaiion IIXIXal to (c) of thr Accoutlts Rc8ulations does nvt aFgly. li 15 my S)nSibIl11Y to ¢xamine the accothrtts as required u)der Se£Uon 44(IXc) of the Acl and to State whether pwticular matters have c(¥)x io my atteniim. Basis of the independent examlner's report My examination was carried out it) accordance with Reguknion I l of ttje Charities Account5 {Seotlandl Regulations 26 {as amended). An examinaiion IrKIdeS a review of the coting records kepi by Ihe ¢harity and & eotnpari50n of the a¢¢ounts present with those rOr li a]so U1eS ¢onsitkrntion of any unusual iiern5 or disclosures in the accounts, and seeking explenation5 fron) you as iruslees wncerning any such mall¢r$. The pro¢edures uThdertak¢n do not provide all the evidence that woukl rcquired in an audit. and consequenily I do neé expre55 an audii opinion on ihe view given by the aCcrtts. Independeit exafftiner's s¢ateme•t In the course of my exarninatioo no matter has come to my aiiention: which gives me retdonable cause ro believe thai in any materwdl Te5FtcL the Tequirements to keep eounting records in aLrthce with Se¢tion 44IIX8) of the 2(K)5 Act #Thl Regulation 4 of the 20$ Accounts Regulaiions. and io prepare a¢ur$ which 0rd with the a¢¢ounting records and io compty with Regul&ion 8 of the 2006 Acwunts Regulations have noi F*en met. or (2) to which, in my opin•(m, attenti4y) sh(MJld drawn in or(kr 10 enable a proper understalIng of ihe ac¢owLIS ¢0 be reached. Chartered Accountant Henry Brown & Co Chartered Accountants 20 Ponland Rofid Kilmarnock Ayrshire KAI 2EB 30 September 2024
THE MUIRMILL E RIAN ND D31 DECEMBER 21123 2023 2022 T(11 funds unlesl¢ted nd N¢$ INCOMING RLSOURCLS Ineonling re50wrces fro geTreried fvn¢ts Activities for generating fiJLids Investment income Olher icomini resottrtts 154J99 154,081 7.ILKI Total incoming rewllrees 154,408 RESOURCES EXPENDED Costs of gtner*ting fllnds Costs of g¢nerniing volunlary in(x)me Fundraising lTd c05t of sold and ¢051S 9),864. 109,613 59,124 50,309 Totsl resourees expended 158.988 1 $9,922 NET INCOMINGJ(oufGOING) RESOURCES (4,580) 1259 RECONCILIATION OF FUNlkS Totsl browgh¢ forwaTd 5J43 4,084 TOTAL FUNDS CARRIED FORWARD 763 5J43 The ne5 forni of Ise financial eMe[ts
THE MiJIRMILL E BALANCE SHEET AT 31 DECEMBER2 2023 Unre5trirted fijnd 2022 Totsl fvnd$ Notes CURRENT ASSETS Cash ai bank 763 5,343 14ET CURRENT ASSETS 763 5,343 TOTAL ASSETS LESS CURREKr LIABILITIFS 763 5,343 NET ASSETS 763 5,343 FUNDS unrestrict fijt 763 SJ43 TOTAL FUNDS 763 5,343 The financial s¢aiernents w¢r¢ apWOv by the Board of Tnjsiees on JO Syanber 2024 ond were signed on its behair '[ rustee Th¢ notes of these financial staiements Page 5
THE MUIRMILL E U&STRIAN CLUB SCIO NOTESTO THE FINANCIAL ATEmENTs FOR THE YEAR ENDED 31 DEcEIBER 2023 ACCOUNTING POLICIES Aecomnting conventioft The financkg151aternents have been prepad uThler the historical cost eonvemti(m, and in a¢¢ordance with the Financial Reporting Stsndard fty Smaller FJttities {effective Awil 2(K)8). the Charities and Tru$te¢ Inv¢stm¢nt Iscotland) Act 2005 and tk Tequirements of the Ststement of Rcwmm¢rykd Prnclic¢, Accounting and Reporting by Charities. lTrtoming resources All in¢oiDing resources are IIllded on Stste]tW vf FInala1 Aaiyities when the charity 15 a1]Y entitled to the income and the am(wt Can be quantified with reasonable R¢sour¢es exp¢ed Expendiwre 1$ a¢count&l for on an a¢CTua15 tOSi5 and has c]Lssified under headings thot iw¢gate all Cost related to the category. Where costs cannot directty attributcd to partiallar h¢adings Ihcy havc been allatl to activiiies on a basis ¢S1¢nt wrth th¢ w¢ of rcsourcc& Tax*tlon charity is exem from thx I>A its eharitsble ]vIll¢s. Fund accounting unrestrict fimds can be used in accOTth[ with th? charitable objectives ai thp discretion Df the trustees. Restri¢ted fuJKts can [lY be used ftsr pertKular restrKted prtseS within the obje¢ts of the ¢harity. Restriction$ arise when specifjed by the dontr or when fund5 atr raised for p8rticular stricted purpose$. Further explanatw)n of the n&twe and purp(w of cach fund 15 incIl¢d in the notes to the financial statement& Hire purchase and Jtaslng eommltmtnts Rcntals paid under eratIng leases are charged to stateme of FinarKial A¢rivities a straighT line basis ovu ihe perd of Ihe le¢. AcrivrriES FOR GENERATINC FUNDS 2023 2022 SEK)nsorshi Eniry fees Arena hire i.fflo 153.399 2,350 147.408 4.J23 154,399 154.081 INVESTMENT INCOME 2023 202? Dqlt account ini¢r¢s¢ FUNDRAISINC TRADINC: cogr OF COOD5 SOLD AND OTHER COSTS 2023 2022 Support costs 59,124 50,309 PJg¢ 6
THE MUIRMILL UFSTRIAN CLUB SCIO NiyfES TO THE FINAP4CIAL STATF.MENTS- CONTINUED R THE YEAR ENDED31 DECE.MBER2023 TRUSTEES, REMUNERATION AND BENEFITS Th¢r¢ were rm) te¢s. remunerntion or other benefjts the year tAded 31 December 2023 nor ftir the year ended 31 DeCr 21Y22. TrMstee5' txpenxs The were no Irustees, expenses paid for the year enthd 31 Decembtr 2023 nor for the >rar ended 31 December 2022. MOVEMENT IN FUNDS Net movement in funds Ai 111123 At31112123 Unrestricted fu•ds General fvnd 5J43 (4,580) 763 TOTAL FIJNDS 5J43 (4.580) 763 Net m(pvement in fiJThls, included in the alM)ve 8re ls follows.. Incoming Resourc Movement in resources expend¢d funds Unre51ri¢ted funds General fund 154,408 1158,988) (4,580) TOTAL FUNDS 154.408 {158,988) (4,580} Comp•ratives for movemenl in fuwd5 movernenl in funds At Iiir22 At31112r22 Unrestri¢ted Fun General fund 4,084 1259 SJ43 TOTAL FUNDS 4.084 1259 5J43 Comparaiive nei movement in fund& included in ihe above are as folbws: Incoming resourtes Resources expended m0Ment in fijnds Unrestri¢ied fund5 GerA1 futxl 161,181 {159.922) 1259 TOTAL FUNDS {159,922) 1259 Pa8e 7
RIAN CLUB SCIO NiwrES TO THE FINANCIAL STATEMENTS- CONTINUE RTHE MOVEMEKf IN FUNDS- eootinlled A currenl year 12 months and prioryear 12 mont]ts eornbinrjj FKbsilion is as follo5. Net movement in ndS At Iiir22 At31112Q3 Unrestrnted funds General fund 4,084 (3.321) 763 TOTAL FUNDS (3,321) 763 A CUTYent year 12 n)onths 8ThJ prior year 12 MtIl8 colnbijl net Mov¢nnt in fid5, ]lld in the alKJve a &5 follows.. ITomIng Resources Movern¢Ttt i ¢xpend¢d fund5 Unrestrkttd f4uds Ge4)eral fijnd 315.589 1318.910) (3.321) TOTAL FUNDS 315,589 {318.910) (3,321)