APPENDIX 1 Other optlonal infomiatlon Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name(s) Posltlon (e.g. Chalr) Date 20/ID/2¥
Crossmlchael Communlty Trust Receipts and payments accounts SC10 OSCR For the peflod Scotlish Charity Re8ulatt 2024 01 2023 June Section A Statement of recelpts and payments 4*.," Permanent endowment funds Unrpstrlcted funds Restricted fund8 Expendable endowment funds Totsl fundg current period Totsl fundg last period to n•af••t £ to n•af•s¢ £ to n•arn¢ £ A1 Recei 1,865 1.865 Legacies Gr8nts Receipts frDm fundraising activities Gross trading reiptS Income frcxn Investments ottr than land arKI buildings Rents frcxn land & buddings Gross receipts from other dwntable ath'vrties 1008 1008 550 A1 Sub total 3,873 3,873 2.397 A2 Receipts from asset & Investment sales Proceeds fr(xn sale of ed assets A2 Sub total Totsl recwpts 3,873 3,873 2.397 A3 Payments 3,394 27 Investment management costs Payments relats.ng directly to dntable actNities Grants and donations Governance CL)sts: Audrt l lrKjIent examinati( PreparatKXI of annual Legal (x)sts 300 300 Property purchase legal costs A3 Sub total 4,374 4.374 27 M Payments relating to asset and Investment movements 10 PUrdse of investments A4 Sub total Z£Z£4 10 Total payments 4,374 4.374 37 (501) 2,360 A5 Trnnsfern to l (from) funds sUlUs / (deficit) for year 501 ($01 2,360
Statement of balan¢Ès&,Xv ,. ommunl Trust V4eL Catègorlès sh lunds SC10 Det4113 Cath ba bal•w at ye Swphjsl (defi) slM)hn m rec*OS T¢A•l Iw p•rforf 3.537 1501) 3,S37 (501) Cash arKI bank balances at •nd of y•ar 3,036 nvèskn)ents Dètallg Detalls Other assets FWKI to ¥•hkh ass•t b•l¢x Land at Crossmichael Marina Old He&se House, Crossmichael CrossmKhael MeffKYial Hall Imt£ Unrestrided 10 Tcrtal 11 75.000 75,000 Detalls Llabllitles to n•ar•st £ to Marnst £ Detalls B5 Contingent liabilltSes tr• Marnst £ Slgn•d by on• or two tnt8 Slgnature Prlnt Namo Jte
DIX2 C3m1¢ha•l Cominunlty Trust Notes to the Accouiits nd Ixirpoi• oi ¢ .' . bo sted thi¢,, 8CI0 Type of actlvity or project supported Tolal rustse roliiurieratlon If no remunerakn vras pald during tr perlod to any charity trustee CK pers(xi cmded to a trustee cross thh box (otsrvase cnp section 3b) Authorlty undor whlch paid.' Trustse exiienses. . If no expenses were pakl to any charity trustee durlw ts period then cross thls box (thrwtse complete section 4b).' Ils Nature of relationshl Nature of transaction d connected p•r•oM "' 1) l•¥J d Crossth M•kna18 apwox 348m2 aKI tt) the TnAI al CO 1&h March 2016. Tlws laTrl is c(Thklered to have fffnited use. other trwi tr pafklfYJ aThJ has an estimated vakn of 2019 a rmxnwwl £1. Pri(x to ttM8, offers for the Imla of£4,5(NJ we by Hal from the CrossmKhael C(xnmunity Hall Tfust a Mminal £10 as part of a wogramme of t managenrt aNI of ts Crossmichael llage C(xnmIty activits8, fwKI raisivj asset 1h Mwth 2024 vAh a Market Vak* d £70,(YJO. 4} As at 3(Xh 2024, bal £3029.35. cash kn , haNI £7.43
NL)IX 2 Crossmlchael Community Trust SC10 Additional analysis (1) Analysls of r•celpts and payments 1 Donatlons Expthlabl• 3Crt) 1,290 Other 275 275 1,865 1W7 Total 2 Grants Toial cwrn* flindq n••rn•t £ •a£ ££ Total 3 Gross recelpts from other charitsble actlvltles Totsl currn funds Memonal Hall and equipment hire 2,008 Totsl 4 Payments relatlng dlrecty to charltsble actlvltles Total last P•fk>d lunds 10 Tr••rn6t £ ManlenaiKe, insW, upkeep of Memorlal Hall 3,394 3.394 LwJal costs Fxrthase d Memorla Hal VauatKXI Hall 300 Totsl 4,374 1374
SC10 5 Brn•kd¢)wn ol unrestrict•d funds nf r) lund l - •nlDf naJn• of tun (Jftr•%tnÉt•d Ivnd 2 - orrtf fflo ol lurN1 bplow Unrn>tfl¢tod Unrn•tfl¢d rbd 4 . ont• I fvntl narnv ot I lj¢lf)W T(rtal Rocelpts Donations 1.865 1.847 Gross Irwji txnldi Rents from I&KJ & recoipts Sub totsl 3.8n 3,873 1397 Prcteeds frixn sale fixed assets Prcreeds frcrtn &e of mveslm Sub total Total rncelpts 3.8n J.S73 2.397 nts 3,394 3.394 Investrwrt managemenl costs Payywits relalry diredly to acti1)83 Grants arnl (kxkngticms preparati of 8nnual Legal costs Property sxffdw legal costs Sub total 4.374 4374 Payments r•latln9 to as8•t and In¥•stThnl movem•nt• PdSe$ of fad assets Purthase d U)ves1nS 10 ..Z4aZZ4 10 4374 4374 37 ($01) 2,360 Transl•ro to l (trom) lunds sUlUs / (d•fkW for y•ar 15011 $01) Natur• Ind ol funds •wisrtm ol CrosMX Hall 71h j 2Q3, the Trust tArnfilod from hall hlrn irK(yDe d £2CX)8 dunng the yew pAiryJ 301h 2024, ¥fith ¢xwtKTh Icx tho yow 01 £1 W TINry m•rteIw, fv, njrnry costs ftx the H811 totalled £3394. legal cosls relat¥vJ lo vahjthi £X(I (J8IKat the YW of £S)1. to strwlwal Is$ 1h Hall was cwJ (m 7th 2024 shall rwn so eswt
Py CroMml¢ha•l Communlty Tr1 SC10 , Additional aiialysis (3} Restr"Icttd fvndaJ•", Restsidod lund ty.: Rojtrictsd l(ma Rosiri¢tad tund ' . l . tftlor nam• 01 2 .•ntvr name ¢1,: . gntgrnim• al 4 ••ntsf nifim ol_. fund t•low fund bolow fund b4low . fvfjd b•lty .,, Ir sl &) l (kn) frJrA
APPENDIX 3 OSCR Scottth Chanty Regulator Independent examiner's report on the accounts Report to the Chanty name trusteeslmembers of Crossmichael Community Trust Registered charity SC10 number I On the accounts of the charity for the period . 01 Period stsrt date Month Period end date Month June Day Year 2023 Day Year to 30 2024 Set out on pages 1.2.3,4.5,6 jrememtw to Indude the page Respective The chanty's trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulab'on 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under secbon 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent My examination is carried out in accordance with Regulation 11 of the Charities examinerfs statement 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 seeks explanations 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, I do not express an audit opinion on the accounts. Independent examiner's statement In the course of my examination, no matter has come to my attention 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 comply with Regulation 9 of the 2006 Accounts Regulations have not been met Signed: Name: Relevant professional qualification(s) or body (rf any): Date: 24/01/2025 Address: 'Please delete the words in the brackets if they do not apply If the words do apply, set out those matters which have come to your attention on the following page.
isclosuré section.: Qlve here brief details of any items that the examiner wishes to disclose Only complete rf the examiner needs to high1ht material problems.
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Crossmichael Community Trust SCIO (Charity No. SCO45747)
The Community Trust’s year started off very promisingly starting on a high with the official hand over in to Trust ownership of the Memorial Hall at the very end of the previous session. The event was very well attended by people of all ages and representatives from groups and organisations which work in and support all aspects of the community. In the spirit of inclusion everyone that attended helped cut the ribbon.
The year progressed well and our other assets of the field by the river and the Hearse House continued to be maintained and run by volunteers and the village’s Heritage Group. The open space by the river was used extensively by boaters and open water swimmers and the major event was the Beltie Triathlon in the second weekend of September. This was very well attended by both participants and spectators across both days of the weekend. The villages Dee Dip on January 1[st] also had an excellent turn out.
The Hearse House was again open on a daily basis up until October, and re-opening for Easter at the start of the tourist season. It continues to attract interest from both locals and visitors leading to a bigger footfall at the main Heritage Centre in the Church Hall during its weekly summer openings. The Heritage Group continue to expand their offering and it is hoped they will continue to thrive and grow.
Bookings began to increase for the Memorial Hall both in regular repeat groups and ad hoc one off events. A New Year party organised by the village pub was a huge success, well attended and much appreciated by the community, so much so it is hoped this could become an annual event on the village calendar.
Our Secretary, made extensive efforts throughout the year to attract grant support from Scottish Power Energy Network’s (SPEN) Transmission Net Zero Fund to upgrade the Memorial Hall’s insulation and heating system. The application process proved to be very involved and onerous and even with the assistance of specialists and local agency support our initial application was turned down. Due to
tenacity and great effort we were invited to tender for a second round of the Fund which we did. Unfortunately, in May of 2024, even though we appeared to
be on the cusp of being awarded a grant in the region of £100,000 we had to withdraw our application at the last moment.
This was due to discovering a most unexpected and unwelcome structural flaw in the fabric of the Hall which meant the planned improvements would be pointless. A relatively minor issue of flooding under the stage lead to the discovery of extensive rot and water damage to the beams under the floor of the body of the Hall. This was a huge surprise as the floor surface had been replaced and the beams under it repaired as recently as 2019 by the previous Board.
It appears that between the repairs to the floor and subsequent remedial work on drainage at the rear of the building which had delayed the handover of the Hall to the Trust, an issue of water ingress leading to damage of the floor beams had occurred but gone completely unnoticed. A structural survey was arranged in short order which reported that the floor was so badly waterlogged and weakened that it was not safe to use. On being made aware of this the Hall was closed and all bookings cancelled with immediate effect.
This has had a devastating effect on the Hall as it is currently, and for the foreseeable future, unavailable for community use. The first casualty of this was the village schools end of year show which was a huge disappointment for all involved. It has also created a black hole in the Community Trusts funds as at the same time that it cannot generate any income the Hall still has on-going overheads which will quickly drain our limited financial reserves.
Thankfully there already appears to be at least one up-side to this desperate situation. Across the board members of the community have expressed their support to save the Hall everyone having a story to tell of its significance to them and of happy times they have had there.
There is a great deal of work ahead but it is hoped that the Trust, with the community behind them, will be able to rise to the challenge and can rescue the Hall we are all so proud of.
, Chairman, Crossmichael Community Trust SCIO, SCO45747 June 2023 – June 2024
-APPENDIX 1 oscr Peric#J stsrt date Period end date M(xrth Y88r Month Year From To 01 07 2023 2024 offi of the Seottish Charity Regulator Reference and administration details Charity name other names charity is known Crossmichael Communty Tnjst Registered charity number Charity's principal address SC 045747 63 Main Street crossmichl Casle Douglas KirkcudbrMJhtshire Postcode DG73AU Names of the charty trustees on date of approval of Trustees. Annual Report Trnstee name Office (if any) Dates acted rf not for whole year Name of per lor body) entitled to trusts¢ Of any) Chaim)an Vice Chair Secretary Treasurer 10 11 12 13 14 15 16
17 18 19 20 APPENDIX 1 Reference and administration details Names of all other charity trustees during the period. if any. (for example, those who resigned part way through the financial period) ame Resigned 29112123 structure, governance and management Type of governing document Two tier constituti(ffi. Trustee recruitment and appointment During this finanaal pericrtl 1 of our Trustees stth)d down. All of the Office Bearers have expressed their intent to leave the roles at the next AGM ane replacefflents are being actively sought from the both the Board and wider membership. Objectives and activities Charitable purpose5 1. To advance the environmental prOteCtn and improvement of land at tht riverside in Crossmi¢hael and adjacent to the Marina. 2.To advance community development where appropriate Mqthin Crossmichael for the benefits of the residents of Crossmichael. 3.The provision of re¢xeational faulities, or the organisation of recreational activrties with the object of improving the conditions of life for the persons
| Summary of the main activities in relation to these objects |
1. Continue to support the use of the riverside field for events and sporting activity and general community use and encouraging volunteers in the maintenance, (grass and hedge cutting), of the site. 2. Working in partnership with the local Heritage Group to open and close the Hearse House part of the Heritage Centre on a daily basis though out the summer to encourage greater resident and visitor footfall to the main part of the exhibition. 3. i) Working to encourage increased use of the Memorial Hall by both community and external groups through better advertising and on-line booking and payment systems. ii) Ongoing efforts to draw down grant funding to up-grade the Hall’s insulation and heating system to modern net zero standards. iii) Extensive community involvement to deal with closure of the Hall on discovery of catastrophic structural failure of main floor in the building. |
|---|---|
APPENDIX 1
Achievements and performance
2
----- Start of picture text -----
Summary of The Community Trust’s year started off very promisingly starting on a high with the well attende
the main official hand over in to Trust ownership of the Memorial Hall at the very end of the previous session.
achievements The year progressed well and our other assets of the field by the river and the Hearse Hous
of the charity continued to be maintained and run by volunteers and the village’s Heritage Group. The open spac
during the by the river was used extensively by boaters and open water swimmers and the major event was th
financial Beltie Triathlon in the second weekend of September. This was very well attended by both participant
period and spectators across both days of the weekend. The villages Dee Dip on January 1 [st] also had a
excellent turn out.
The Hearse House was again open on a daily basis up until October, and re-opening for Easter at th
start of the tourist season. It continues to attract interest from both locals and visitors leading to
bigger footfall at the main Heritage Centre in the Church Hall during its weekly summer openings. Th
Heritage Group continue to expand their offering and it is hoped they will continue to thrive and grow.
Bookings began to increase for the Memorial Hall both in regular repeat groups and ad hoc one o
events. A New Year party organised by the village pub was a huge success, well attended and muc
appreciated by the community, so much so it is hoped this could become an annual event on th
village calendar.
Our Secretary, , made extensive efforts throughout the year to attract grant support from
Scottish Power Energy Network’s (SPEN) Transmission Net Zero Fund to upgrade the Memorial Hall’
insulation and heating system. The application process proved to be very involved and onerous an
even with the assistance of specialists and local agency support our initial application was turne
down. Due to Mrs Gell’s tenacity and great effort we were invited to tender for a second round of th
Fund which we did. Unfortunately, in May of 2024, even though we appeared to be on the cusp o
being awarded a grant in the region of £100,000 we had to withdraw our application at the las
moment.
This was due to discovering a most unexpected and unwelcome structural flaw in the fabric of the Ha
which meant the planned improvements would be pointless. A relatively minor issue of flooding unde
the stage lead to the discovery of extensive rot and water damage to the beams under the floor of th
body of the Hall. This was a huge surprise as the floor surface had been replaced and the beams unde
it repaired as recently as 2019 by the previous Board.
It appears that between the repairs to the floor and subsequent remedial work on drainage at the rea
of the building which had delayed the handover of the Hall to the Trust, an issue of water ingres
leading to damage of the floor beams had occurred but gone completely unnoticed. A structural surve
was arranged in short order which reported that the floor was so badly waterlogged and weakene
that it was not safe to use. On being made aware of this the Hall was closed and all booking
cancelled with immediate effect.
This has had a devastating effect on the Hall as it is currently, and for the foreseeable future
unavailable for community use. The first casualty of this was the village schools end of year show
which was a huge disappointment for all involved. It has also created a black hole in the Communit
Trusts funds as at the same time that it cannot generate any income the Hall still has on-goin
overheads which will quickly drain our limited financial reserves.
Thankfully there already appears to be at least one up-side to this desperate situation. Across th
board members of the community have expressed their support to save the Hall, everyone having
story to tell of its significance to them and of happy times they have had there.
There is a great deal of work ahead but it is hoped that the Trust, with the community behind them, w
be able to rise to the challenge and can rescue the Hall we are all so proud of.
----- End of picture text -----
Financial review
| Brief statement of the charity’s policy on reserves |
Having started the year with great optimism that our new asset of the Memorial Hall would be able to generate funds for our Trust our plans have now been thrown in to disarray by the discovery of the structural flaws in the building. Instead of being our main financial asset it has turned it into a huge burden on our reserves and limited income. Currently the Trust has enough savings to cover the ongoing overheads incurred by the Hall for the coming year. However, resolving this issue will be the prime objective for the Board going forward but until it is the hope of building up any reserves will be greatlyrestricted. |
|---|---|
| Details of any deficit | We are currently in the black financially and with enough reserves to cover our costs for the coming year. |
Donated facilities and services (if i) The Trust donated the use of tables for a local Gardens Open event and in any) return were rewarded in turn with a financial donation of £1290 which was very gratefully received. ii) Organisers of the Beltie Triathlon made a payment by donation of £300 for use of the Trust ground by the river which was also much appreciated. iii) Volunteers and Trust members continue to maintain the grass and hedges at the riverside; many thanks to them.
3