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2024-06-30-accounts

KIRKCUDBRIGHT FORUM (SCIO)

REPORT AND FINANCIAL STATEMENT FOR THE YEAR TO 30'# JUNE 2024

Scottish Charity Number:- $C045740

KIRKCUDBRIGHT FORUM (SCIO) SCOTTISH CHARITY NUMBER:- $C045740 TRUSTEES REPORT

FOR THE YEAR TO 30" JUNE 2024

The trustees present their Report together with financial statements for the period ended 30" June 2024.

Kirkcudbright Forum began its activities in 1999 as a voluntary group to represent various organisations in the Royal Burgh of Kirkcudbright with the aim of promoting the town as an arts, heritage and culture town for the benefit of the Dumfries and Galloway Region. Kirkcudbright Forum obtained charitable status with OSCR as a Scottish Charitable Incorporated Organisation (SCIO) on 24'" June 2015. These accounts reflect all transactions for the year to 30" June 2024.

Reference and Administrative information:-

Charity name — Kirkcudbright Forum Charity Number — Address —

Current Trustees:-

Appointment of Trustees

Kirkcudbright Forum meets on the 4'" Monday of each month, except for August. Meetings are open to the public. Trustees are elected at the annual general meeting which is held in November.

Objectives

The main objective is to advance, promote and develop Kirkcudbright as an arts, heritage and culture town for the benefit of Dumfries and Galloway Region.

Achievements and Performance

During this year a “What's on in Kirkcudbright” leaflet was produced and paid for. With the help of a grant from Kirkcudbright Common Good Fund similar information will continue to be issued. The Kirkcudbright website continues to be maintained and appears to be much used and a small advertising change is now made.

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Financial Review

A surplus of £234 is recorded during the year, which is unrestricted. At the period end Kirkcudbright Forum had unrestricted general funds of £4,602.

The policy in respect of unrestricted funds at year end is to keep these funds for future projects and to be available to fund future Kirkcudbright Brochures should local authority grant assistance be reduced or withheld.

Plans for the future

The trustees plan to continue producing Kirkcudbright Tourist information and other pamphlets promoting the town. The Forum also intends maintaining town signage, assisting where appropriate the Town Development Trust, and the new art gallery now built in the former town hall which was instigated by Kirkcudbright 2000 Ltd.

This Report was approved by the Trustees on 23 September 2024 and signed on their behalf by:-

ee

KIRKCUDBRIGHT FORUM (SCIO)

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SCOTTISH CHARITY NUMBER:- S$C045740

STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR TO 30" JUNE 2024

Unrestricted Restricted Total
Note Funds Funds 2023
Receipts
Grants Ee
0
£0 £0
Charitable activities 875 0 0
£875 £0 £0
Payments
Cost of charitable activities 4 £381 £0 £2,756
Administration costs 260 0 520
£641 £0 £3,276
Surplus(Deficit)fortheyear £234 £0 £3,276

The notes on page5 form an integral part of the Accounts.

KIRKCUDBRIGHT FORUM (SCIO)

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SCOTTISH CHARITY NUMBER:- SC045740

STATEMENT OF BALANCES AS AT 30'™ JUNE 2024

Statement of balances as at 30 June 2024

Unrestricted Restricted Total Total
Funds Funds 2024 2023
Funds held at 30" June 2024 £4 368 £0 £4 368 £7,644
(Deficit)/Surplus for the year 234 0 234 (3,276)
£4,602 £0 £4,602 £ 4,368
Represented by:-
CashinBankat30"June2024 £4,602 £4,368

The notes on page 5 form an integral part of these Accounts.

Approved by the Trustees on 23° September 2024 and signed on their behalf by:-

KIRKCUDBRIGHT FORUM (SCIO)

SCOTTISH CHARITY NUMBER:- SC045740

NOTES TO THE ACCOUNTS — FOR THE YEAR ENDED 30" JUNE 2024

1. Basis of accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2. Nature and purpose of funds

Unrestricted funds are those funds that may be used at the discretion of the trustees in promoting Kirkcudbright

3. Trustees Remuneration

No fees are paid to trustees in respect of their services or expenses this year.

4. Cost of Charitable Activities:- 2024 2023
Kirkcudbright Website and Advertising £381 £
394
Kirkcudbright Festival of Light 0 130
Kirkcudbright Summer Festivities re 2023 0 2,232
£381 £2,756

,

KIRKCUDBRIGHT FORUM (SCIO)

Scottish Charity Number:- $C045740

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES

| report on the accounts of the charity for the year to 30" June 2024 which are set out on pages 1 — 5 of the attached accounts.

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 Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirements of Regulation 10(1)(d) of the Accounts Regulation 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 Charities Accounts (Scotland) Regulations 2006. An examination included a review of the accounting records kept by a 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 explanation 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 | 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

  1. which gives me reasonable cause to believe that in any material respect requirements:

  2. e to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. 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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