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 

1. Membership fees and hall / space hire 

2. Community Café 

3. 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. 


**----- Start of picture text -----**<br>
|iume ;J_ of Scotland<br>**----- End of picture text -----**<br>


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<br>Investment income|3<br>4|9,959<br>152|-<br>-|9,959<br>152|17,733<br>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<br>Grants|87<br>21,500|-<br>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<br>SCVO grant<br>People's Postcode Trust<br>Arnold Clark|-<br>-<br>18,000<br>1,000|7,986<br>8,000<br>-<br>-|
|BWCT|2,500|-|
||21,500|15,986|



Page 7 

continued... 

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|



5. 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<br>:|31.5.24<br>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|
|||Page8||continued...|



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|



Page 9 

continued... 

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)|



Page 10 

continued... 

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)|



Page 11 

continued... 

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)|



12. RELATED PARTY DISCLOSURES 

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

Page 12 

Lauder Community & Leisure Centre 

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

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



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Page 13 

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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This page does not form part of the statutory financial statements 

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