jamesmilne CtrIAR TE￿ED AcdouNTANTS Garioch Charities Shop Report and Financial Statements for the year ended 31st Decgrnber 2024 8COILIL91G.aoaL. I Garioch Charities Shop Information Charity number: SC044976 Bankers: The Royal Bank ol Scotland Inverurie Branch 21 Market Place Inveiurie Aberdeenshire A851 3PV Contact address: Gai iocn blicil Iiies Shop 29 High Street Inverurie Aberdeen5hire A851 3QA Garioch Charities Shop Contents Page Committee report Independent examiner's report Receipts and payments account Balance sheet Garioch Charities Shop Committee Report for the year ended 31st December 2024 Committee Contact address Garioch Charities Shop. 29 High Sireel. Inverurie. Aberdeenshire, A8fJ13QA. Recruitment and appointment of Truslegs Trustees are appointed or reappointed by the members al the AGM Governing document The charity Is Incorporated and the purposes and administration arrangements are sel out In our conslilulion Charltable purposes To advance citizenship and community development. To advance education, health andlor the arts and to relieve those In need by reason of age, disability. Ill-heallh financial hardship or other disadvantage To advance public participation In sport. lo promote equality and diver51ty by raising funds and dislribuling grants lo.. 3 main charities. Home Start Garioch, Friends ol Inverurie Hospital and the Gailherin. bl Through a small grants application process to local charities and consliluled community groups in the GaTiDch area with charitable purposes that meet above objects Activitie5 and achievement$ In June we hosted an evening event In ordei lo present sm811 grant cheques to various local charities Represenlalives from each of the recipient charities allended lo receive their cheques along with many of our volunteer5 Al Christmas. all our Current volunteeis received a complirnentary ball point pen. with the shop colours and shop name engraved on 11. a5 a Iitlle thank you gift lo show our appreciation of all their hard work and commitment Extra pens were purchased so that we could give a little '"Ihank you lo those In the community who halp us out In various ways Vve now have a nLJmber ol new yOLJnger volunteers who have been an asset to the shop with their enthusiasm, drive and new Ideas Garioch Charities Shop Committee Report for the year ended 31st Decfjmber 2024 Future plan$ We hope lo continue lo be proactive In our activities and buil(J on our slfenglhs We hope lo hold more specialist sessions, possibly for Ihose Interested In arts and crafts. paintings. el Flnanclal revlew Vve will continue with our curfenl financial policy which has served us well Commlttee remungratlon and expense8 The committee did nol receive any remuneration Dr reimbursement ol expenses during the year Reservos 11 Is the policy ol the charity lo maintain unreslricled funds. which are the free reserves ol the charity. al • level which covers unrestficled expenditure ano provides sufficient lun(Is lo cover management. admin151ralic* an(J support costs lor a period ol three months and lo enable Il lo fund future capital projects. This report was approveL1 by the committee on 5th of March 2025 and signed on ils behalf by GarioGh Charities Shop Indepgnd*nt gxaminers report to the Committeg ol Garioch Charitie5 Shop I report on the accounts of the charity lor Ihe year ended 31 sl December 2024 which are Sel out on pages 6 and7 Respective responsibllities of committee and examiner The charity s committee Is responsible IDr the preparation of the accounts accordance with the terms ol the Charities and Trustee Investment (Scollandl Act 2005 and the Charities AccoLJnts (Scollandl Regulation5 2006 The charity committee considers that the audit requirements of Regulalion 1011 Ildl of the Accounts Regulations does nol apply 11 Is my responsibility lo examine the accounts as required under section 4411 Ilcl of Ihg Acl and to slate whether particular matters have come to my attention Basls of Independent examlner's statement My examination is carried out in accordance with Regulation 11 01 the 2006 Accounts Regulations An examination Includes a review of the accounting records kept by the charity and a comparison ol the •ccounls presented with those records It also inclu(Je5 consideration ol any unusual Items or disclosure5 In the 8CCDunls and seeks explanations from the committee concerning any SLJch 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'8 Statgment In the course of my ex8minalion. no mattel has come lo my allenlion which gives me reasonable cause to believe that in any material respect the requirements". To keep accounting records In accordance with Section 4411 Ila) ol Ihe 2005 Act and Regulalion 4 of the 2006 Accounts Regulations To prepare accounts which accord with rhe accounling ￿CordS and comply w11h Regulation 9 of the 2006 Accounts Regulations have not been mel, or +n n pinion. attention should be drawn In order lo enable a proper understandin9 01 the ?ccounts Cnarl¢rtsd .￿￿r0,.1￿.tarn. James Milne 5 High Streèt Inverurie Aberdeenshire AB51 3QA Dale 5Yn ol March 2025 Garioch Charities Shop Receipts and Payments Account for the year ended 31st December 2024 Year ended 31112124 Year ended 31112123 Incomlng resources Trading activities- takings Trading activities - Nathan Gifts, donations and voluntary receipts Treasurer account Interest 52,135 691 55,628 712 1,680 665 878 Total incoming resourc¢s 54,015 58,68S Resources expended Charitable donations Dorialions Rent Rates Insurance Heal and light Shop repairs and maintenance Printing. postage and slalionery Telephone Accountancy Volunteers meal Fashion Show General expenses 35,689 9,000 150 18,000 18000 1,897 391 1,893 1.844 529 451 1.152 990 380 4280 2.193 371 290 786 748 2.484 1.137 1.043 Total resources expended 63 879 Total Idefi¢itll$urplus for the year 19.8341 17.051 All funds are unrestricted. Garioch Charities Shop Statement of Balances al 31st December 2024 2024 2023 Opening bank and cash balances 68.082 51.031 (Delicilllsurplus lor the year 19.8341 17.051 Closing bat)k and cash balances 58.248 68.082 All funds are unrgslricled. The financial 51alemenls were approved by the Cornmillee on and 51gned on 115 behall by