2025-05-31-accounts - Lauder Community and Leisure Centre

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REGISTERED CHARITY NUMBER: SC044865

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Lauder Community & Leisure Centre

Mackay & Co Chartered Accountants Unit 8 Golspie Business Park Golspie Sutherland KW10 6UB

Lauder Community & Leisure Centre

Contents of the Financial Statements for the Year Ended 31 May 2025

		Page
Report of the Trustees	1	to	3
Independent Examiner's Report		4
Statement of Financial Activities		5
Balance Sheet		6
Notes to the Financial Statements	7	to	12
DetailedStatementofFinancialActivities	13	to	14

Lauder Community & Leisure Centre

Report of the Trustees for the Year Ended 31 May 2025

The trustees present their report with the financial statements of the charity for the year ended 31 May 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The aim of the organisation is to promote the health and wellbeing of the residents of Lauderdale, by providing recreational facilities, leisure and community activities to the general public, and to improve the conditions of life of the inhabitants of Lauderdale.

Significant activities

During the year, the charity operated and managed the Lauder Community & Leisure Centre, providing:

A gym facility offering individual, family, over-60 and junior memberships;
A sports hall and The Smiddy multi-purpose space for recreational activities and community use; - Organised fitness classes and sporting activities including badminton, football and pickleball; - Community events and initiatives supporting social engagement; - Accommodation and support for community partners, including Lauder Larder and Lauderdale Community Shed.

During the year, following detailed financial review, the trustees took the decision to close the café operation. Sustained operating losses, staffing costs and energy expenditure rendered the café financially unsustainable. Closure was necessary to safeguard the long-term viability of the charity and its core services.

ACHIEVEMENTS AND PERFORMANCE

Achievements and Performance

The year under review was characterised by stabilisation and decisive action in response to financial pressures.

Membership and Participation Membership income increased by approximately 40% compared to the previous year. At the year end, membership categories included family, adult, over-60 and junior members. The Centre recorded strong daily attendance, with peak days seeing between 40 and 60 users.

Facility Improvements

Roof repairs to The Smiddy to resolve water ingress issues;
- Rewiring of boiler controls to improve efficiency and reduce gas consumption; - Review and adjustment of lighting systems to improve energy efficiency.

Community Engagement

The Centre hosted and supported community activities and events, including the introduction of pickleball, community music events, clothes swap initiatives and weekly hosting of the Stow/Lauder Ebike Initiative. The Centre continued to support Lauder Larder and Lauderdale Community Shed, both operating from the site.

Page 1

Lauder Community & Leisure Centre

Report of the Trustees for the Year Ended 31 May 2025

FINANCIAL REVIEW

Financial review

Figures for the year ended 31 May 2025 indicate total income of £52,638 (2024: £60,399). Membership income increased to £18,895. Energy costs were approximately £20,000 and staffing/café operating costs were approximately £33,000 prior to café closure. The estimated deficit for the year was approximately £20,000. The trustees concluded that this level of deficit was not sustainable. The closure of the café, combined with active energy management and cost control measures, was undertaken to restore financial sustainability.

Principal funding sources

The Lauder Community & Leisure Centre had three key sources of income

Membership fees and hall / space hire
Community Café
Grants

During the year the trustees received grants of £18,000 from the Postcode Lottery, £1,000 from Arnold Clark and £2,500 from The Trustees of the BWCT. All grants were unrestricted.

Reserves policy

The trustees recognise the importance of maintaining sufficient reserves to manage unforeseen expenditure and income volatility. Rebuilding unrestricted reserves remains a priority. Cash flow will continue to be monitored closely.

FUTURE PLANS

Exploring electrification of heating systems and improved insulation;
Investigating digital systems for online booking and controlled access;
Seeking funding for development of a modern multi-purpose studio;
Maximising hire income from The Smiddy and sports hall;
Strengthening partnerships with local community and youth organisations.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Lauder Community and Leisure Centre became a Scottish Charitable Incorporated Organisation on 20th May 2014 and its governing document is its Constitution.

Organisational structure

The charity is governed by a Board of Trustees who meet monthly. Strategic decisions are taken collectively at Board meetings. At the Annual General Meeting held on 1 December 2024, all trustees retired and were duly re-elected or newly appointed in accordance with the Constitution.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number SC044865

Principal address

East High Street LAUDER Berwickshire TD2 6SX

Page 2

Lauder Community & Leisure Centre

Report of the Trustees for the Year Ended 31 May 2025

Trustees

Independent Examiner Marcus D Maclver, CA Mackay & Co Chartered Accountants Unit 8 Golspie Business Park Golspie Sutherland KW10 6UB

Approved by order of the board of trustees on ..........26/02/2026.................. and signed on its behalf by:

Page 3

Independent Examiner's Report to the Trustees of Lauder Community & Leisure Centre

| report on the accounts for the year ended 31 May 2025 set out on pages five to twelve.

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 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as 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 view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

(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 to 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.

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|iume ;J_ of Scotland
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Mackay & Co Chartered Accountants Unit 8

Golspie Business Park Golspie Sutherland KW10 6UB Date: cl Prmey 108

Page 4

Lauder Community & Leisure Centre

Statement of Financial Activities

for the Year Ended 31 May 2025

				31.5.25	31.5.24
		Unrestricted	Restricted	Total	Total
		funds	fund	funds	funds
	Notes	£:	£	£	£
INCOMEAND ENDOWMENTS FROM
Donations and legacies	2	42,527	-	42,527	42,465
Othertrading activities Investment income	3 4	9,959 152	- -	9,959 152	17,733 201
Total		52,638	-	52,638	60,399
EXPENDITURE ON
Trading activities		9,319	-	9,319	6,790
Charitable activities
Leisure centre		48,676	15,156	63,832	56,498
Other		8,874	1,325	10,199	13,596
Total		66,869	16,481	83,350	76,884
NET INCOME/(EXPENDITURE)		(14,231)	(16,481)	(30,712)	(16,485)
RECONCILIATION OF FUNDS
Total funds brought forward		43,935	20,457	64,392	80,877
TOTALFUNDSCARRIEDFORWARD		29,704	3,976	33,680	64,392

The notes form part of these financial statements

Page 5

Lauder Community & Leisure Centre

Balance Sheet 31 May 2025

				31.5.25	31.5.24
		Unrestricted	Restricted	Total	Total
		funds	fund	funds	funds
	Notes	£	£	Fi	£
FIXED ASSETS
Tangible assets	8	26,622	3,976	30,598	40,797
CURRENT ASSETS
Debtors	9	103	-	103	474
Cash at bank and in hand		3,930	-	3,930	24,433
		4,033	-	4,033	24,907
CREDITORS
Amounts falling due within one year	10	(951)	-	(951)	(1,312)
NETCURRENTASSETS		3,082	-	3,082	23,595
TOTAL ASSETS LESS CURRENT
LIABILITIES		29,704	3,976	33,680	64,392
NETASSETS		29,704	3,976	33,680	64,392
FUNDS	11
Unrestricted funds				29,704	43,935
Restricted funds				3,976	20,457
TOTALFUNDS				33,680	64,392

The financial statements were approved by the Board of Trustees and authorised for issue on veveeeeeee ee 2O/02/202G............... and were signed on its behalf by:

The notes form part of these financial statements

Page 6

Lauder Community & Leisure Centre

Notes to the Financial Statements for the Year Ended 31 May 2025

de ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on reducing balance

Taxation

The charity is exempt from tax on its charitable activities.

Pension costs and other post-retirement benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Bi DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
	31.5.25	31.5.24
	£	z
Donations Grants	87 21,500	- 15,986
Admissions	20,940	26,479
	42,527	42,465
Grants received, included in the above, are as follows:
	315.25	31.5.24
	e	-
Scottish Borders Community Grants Scheme SCVO grant People's Postcode Trust Arnold Clark	- - 18,000 1,000	7,986 8,000 - -
BWCT	2,500	-
	21,500	15,986

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Lauder Community & Leisure Centre

Notes to the Financial Statements - continued for the Year Ended 31 May 2025

a: OTHER TRADING ACTIVITIES

a:	OTHER TRADING ACTIVITIES
		315.25	31.5.24
		£	E
	Cafe income	9,959	17,733
4.	INVESTMENT INCOME
		31.65.25	31.5.24
		E	£
	Depositaccountinterest	142	201

TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 31 May 2024.

Trustees’ expenses

There were no trustees' expenses paid for the year ended 31 May 2025 nor for the year ended 31 May 2024.

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

	General		31.65.25 :	31.5.24 1
	Cafe		2	2
			2	3
	No employees received emoluments in excess of £60,000.
Z.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
		Unrestricted	Restricted	Total
		funds	fund	funds
		£	i	£
	INCOME AND ENDOWMENTS FROM
	Donations and legacies	26,479	15,986	42,465
	Other trading activities	{¥,133	-	17,733
	Investment income	201	-	201
	Total	44,413	15,986	60,399
	EXPENDITURE ON
	Trading activities	6,790	-	6,790
	Charitable activities
	Leisure centre	46,842	9,656	56,498
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Lauder Community & Leisure Centre

Notes to the Financial Statements - continued for the Year Ended 31 May 2025

1.	COMPARATIVES FORTHESTATEMENTOF FINANCIALACTIVITIES -continued	COMPARATIVES FORTHESTATEMENTOF FINANCIALACTIVITIES -continued	COMPARATIVES FORTHESTATEMENTOF FINANCIALACTIVITIES -continued	COMPARATIVES FORTHESTATEMENTOF FINANCIALACTIVITIES -continued
		Unrestricted	Restricted	Total
		funds	fund	funds
		£	£	£
	Other	11,829	1,767	13,596
	Total	65,461	11,423	76,884
	NET INCOME/(EXPENDITURE)	(21,048)	4,563	(16,485)
	RECONCILIATION OF FUNDS
	Totalfunds brought forward	64,983	15,894	80,877
	TOTAL FUNDS CARRIED
	FORWARD	43,935	20,457	64,392
8.	TANGIBLE FIXED ASSETS
				Plant and
				machinery
				£
	COST
	At 1 June 2024 and 31 May2025			94,374
	DEPRECIATION
	At 1 June 2024			53,577
	Charge foryear			10,199
	At 31 May2025			63,776
	NET BOOK VALUE
	At31 May 2025			30,598
	At31May2024			40,797

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Lauder Community & Leisure Centre

Notes to the Financial Statements - continued for the Year Ended 31 May 2025

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

				31.5.25	31.5.24
				£	£
	Trade debtors			103	474
10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONEYEAR
				31.5.25	31.5.24
				£	£
	Trade creditors			951	1,312
11.	MOVEMENT IN FUNDS
			Net	Transfers
			movement	between	At
		At 1.6.24	in funds	funds	31.5.25
		£	£	£	£
	Unrestricted funds
	General fund	42,461	1,025	(14,885)	28,601
	Cafe operations	1,474	(15,256)	14,885	1,103
		43,935	(14,231)	-	29,704
	Restricted funds
	Restricted funds	20,457	(16,481)	-	3,976
	TOTAL FUNDS	64,392	(30,712)	-	33,680
	Net movement in funds, included	in the above are as follows:
			Incoming	Resources	Movement
			resources	expended _	in funds
			£	£	£
	Unrestricted funds
	General fund		42,679	(41,654)	1,025
	Cafe operations		9,959	(25,215)	(15,256)
			52,638	(66,869)	(14,231)
	Restricted funds
	Restricted funds		-	(16,481)	(16,481)
	TOTALFUNDS		52,638	(83,350)	(30,712)

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Lauder Community & Leisure Centre

Notes to the Financial Statements - continued for the Year Ended 31 May 2025

11. MOVEMENT IN FUNDS- continued

Comparatives for movement in funds

		Net	Transfers
		movement	between	At
	At 1.6.23	in funds	funds	315.24
	2	E	£	£
Unrestricted funds
General fund	64,983	(15,233)	(7,289)	42,461
Cafe operations	-	(5,815)	7,289	1,474
	64,983	(21,048)	-	43,935
Restricted funds
Restricted funds	15,894	4,563	-	20,457
TOTAL FUNDS	80,877	(16,485)	z	64,392
Comparative netmovement in funds, included in the		above are as	follows:
		Incoming	Resources	Movement
		resources	expended _	in funds
		£	E	£
Unrestricted funds
General fund		26,680	(41,913)	(15,233)
Cafe operations		17,733	(23,548)	(5,815)
		44,413	(65,461)	(21,048)
Restricted funds
Restricted funds		15,986	(11,423)	4,563
TOTALFUNDS		60,399	(76,884)	(16,485)

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Lauder Community & Leisure Centre

Notes to the Financial Statements - continued for the Year Ended 31 May 2025

11. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

		Net	Transfers
		movement	between	At
	At 1.6.23	in funds	funds	31.5.25
	E	E	E	£
Unrestricted funds
General fund	64,983	(14,208)	(22,174)	28,601
Cafe operations	-	(21,071)	22,174	1,103
	64,983	(35,279)	-	29,704
Restricted funds
Restricted funds	15,894	(11,918)	-	3,976
TOTALFUNDS	80,877	(47,197)	-	33,680

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	E	£	£
Unrestricted funds
General fund	69,359	(83,567)	(14,208)
Cafe operations	27,692	(48,763)	(21,071)
	97,051	(132,330)	(35,279)
Restricted funds
Restricted funds	15,986	(27,904)	(11,918)
TOTALFUNDS	113,037	(160,234)	(47,197)

RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 May 2025.

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Lauder Community & Leisure Centre

Detailed Statement of Financial Activities for the Year Ended 31 May 2025

Detailed Statement of Financial Activities for the Year Ended 31 May 2025
	31:5.25	31.5.24
	£	£
INCOMEAND ENDOWMENTS
Donations and legacies
Donations Grants	87 21,500	. 15,986
Admissions	20,940	26,479
	42,527	42,465
Other trading activities Cafe income	9,959	17,733
Investment income
Deposit account interest	132	201
Total incoming resources	52,638	60,399
EXPENDITURE
Other trading activities Cafe purchases	9,271	6,790
Charitable activities
Wages Pensions	23,944 526	25,478 312
Rates and water	2,554	5,514
Insurance	1,999	1,873
Light and heat Telephone Subcontractors Subscriptions General repairs & maintenance Copyright Advertising Professional fees	19,845 1,087 8,182 313 1,843 1,929 32 -	7,828 1,325 8,940 237 2,082 . - 1,169
	62,254	54,758
Other
Plant & machinery depreciation	10,199	13,596
Support costs
Governance costs
Accountancyandlegalfees	1,626	1,740

This page does not form part of the statutory financial statements

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Lauder Community & Leisure Centre

Detailed Statement of Financial Activities for the Year Ended 31 May 2025

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|||| |---|---|---| |Total|resources|expended| |Net|expenditure|

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||| |---|---| |31.5.25|31.5.24| |£|e| |83,350|76,884| |(30,712)|(16,485)|

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