SANDHEAD BOWLING & COMMUNITY CLUB Scottish Charitable Incorporated Organisation Scottish Charity No. SC045929 Accounts for the year ended 31 August 2025 Montpelier Professional (Galloway) Limited Challoch Inn Bridge of Aldouran Leswalt Stranraer DG9 OLJ SANDHEAD BOWLING & COMMUNITY CLUB Reference and Administrative Information for the period ended 31 August 2025 The Charity is registered as Sandhead Bowling and Community Club. The charity was fomied and registered with the Office of the Scottish Charity Regulator (OSCR) as a Scottish Charitable Incorporated Organisation (SCIO): number SC045929 on the 24 August 2015. The Principal office and operatlng address of the charlty is: Main Street Sandhead Stranraer DG9 9JF Registered Charity No: SC045929 Board of Trustees: Lesley Mccolm Ronald Buttar Christine Sherry Robert Hainey President Elect: Robert Hainey Chair: Lesley Mccolm Vice Chair: Ronald Buttar Secretary: Christine Sherry Treasurer: Lesley Mccolm Accountants: Montpelier Professional (Galloway) Limited Challoch Inn Bridge of Aldouran Leswalt Stranraer DG9 OLJ Bankers: Royal Bank of Scotland 15 Bridge Street Stranraer DG9 7JA SANDHEAD BOWLING & COMMUNITY CLUB Trustees Annual Report for the year ended 31 August 2025 The trustees present their annual report together with the accounts for the year ended 31 August 2025 Structure, Governance and Management The charity is governed by a constitution which was adopted in 2015, The charity is a Scottish Charitable Incorporated Organisation. All trustees are appointed or reappointed by members at our Annual General Meeting which is held each year. There is no formal induction programme or training for new trustees, although guidance is given by current trustees. The trustees keep under review the major risks to which it may be exposed. Objectives and Activities The objectives of the charity are, The advancement of public participation in the sport of bowling. and The provision of recreational facilities, or the organisation of recreational activities with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended. Our aim is to continue to forward the club and premises for the use of the local community. We also have coaching for the local school children, We are also committed to fundraising events such as bingos, coffee mornings, craft fairs etc. We also hold 2 very successful bowls tournaments, which one raises money for CRY as we sadly lost a member to this. Achievements and Performance The hall is booked solidly throughout the year with country dancing, jive, yoga, Zumba, knitting groups, book club, bingos and quiz nights. We have had bowlers going through to the Scottish Finals consistenuy over the past few years. We have also managed to obtain grant funding to upgrade the building to green energy l.e. solar panels and heat pump. Working towards funding to finish off the decoratson of the club. Public Benefit The trustees have referred to the guidance contained in the Office of the Scottish Charity Regulatorfs general guidance on public benefit when reviewing their objectives and in planning their future activities. In particular, the trustees consider how planned activibes will contribute to the objectives they have set. SANDHEAD BOWLING & COMMUNIT CLUB Trustees Annual Report for the year ended 31 August 2025 (Cont) Financial Review The charity had a surplus for the year of £18,271 (2024: deficit £731). Unrestricted cash funds at the year end amounts to £3,945 (2024: £3,924) Reserves olic The charity aims to hold reserves of approximately three months unrestricted running costs (estimated at £3,000), so that in the event of a drop in income the charity can maintain its current level of activities for a reasonable period until replacement funding is obtained. At the year end the charity had unrestricted reserves in excess of this policy Future Plans The club's future plans are to help create more interest in the bowling side to encourage new members to join. We are going fO￿ard for more grants for help with the infrastructure of the building and making it more up to date for all organisations to use. We have moved forward with internet now being installed as a few of the groups who use the hall have asked about this. It is also a great help for the elections which are held in our hall. The trustees declare that they have approved the trustees report above. Signed on behalf of the charity's trustees Christine Sherry (Secretary) Date,... ..0.5...ao2E. SANDHEAD BOWLING & COMMUNITY CLUB Independent Examiner's Report to the Trustees I report on the accounts of the charity for the penod ended 31 August 2025, which are set out on pages 4 to 7 Respective responsibilities of trustees and examlner The charity's trustees are responsible for the preparation of the accounts In accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Chanties Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1)(d) 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 independent examlnerfs statement My examination is carried out in accordance with the Regulation 11 of the 2006 Accounts Regulations. An examinatson 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 examlnerfs 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 requirement to keep accounting records in accordance with Section 41 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulation and, to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations. have not been met 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Sc)nJ John Simpson FCA Chartered Accountants Ireland Montpelier Professional (Galloway) Limited Challoch Inn Leswalt Stranraer DG9 OLJ SANDHEAD BOWLING & COMMUNITY CLUB Receipts and Payments Account for the year ended 31 August 2025 Recel ts Donations General donations Grants Wind farm grant from community council Fundraisin Fundraising Sweep money Tradin income Hall lets Ruby wedding bar Charitable activities Rinks tournament Juice money Closing of green bar Triples and pairs Subscriptions Scottish Power refund Nature Scotland Bar league play off Hamilton Trophy Total receipts Notes Restricted Unrestricted 2025 2024 817 817 18,250 18,250 1,000 755 150 755 150 133 2,757 2,757 2,612 216 1,684 220 262 825 1,205 1,000 46 127 1,239 11,087 1,684 220 262 825 1,205 1,000 46 127 1,239 29,337 1,736 124 413 114 1,065 18,250 7,413 Charitable activities Governance costs Total payments 11,066 11,066 8,144 11,066 11,066 8,144 Excessl(deficlt) of receipts over payments £ 18,250 £ 21 £ 18,271 731 SANDHEAD BOWLING & COMMUNITY CLUB Statement of Balances as at 31 August 2025 2025 2024 Bank balance Current account Cash account Opening balance Opening balance Movement in year 3,530 394 18,271 22,195 4,494 161 731 3,924 Closing balance Main account - Cash 22,061 134 22,195 3,530 394 3.924 Other assets Fixed assets Llabllltles Total funds 22,195 3,924 The accounts were approved by the trustees on 21105126 For and on behalf of the trustees 'lo/ Lesley Mccolm (Chair) SANDHEAD BOWLING & COMMUNITY CLUB Notes to the Accounts for the year ended 31 AUGUST 2025 1 Basls of Pre aratlon The accounts have been prepared on a receipts and payments basis. They consist of a summary of all monies received and paid via the bank and in cash by the charity during the financial period, along with a statement of balances. No adjustments have been made for any income due but not received, or any expenses incurred but not yet paid at the period end. 2 Charltable Actlvltles Restricted Unrestricted 2025 2024 Heat & light Bar & kitchen purchases Occasional licences Ground maintenance Property repairs & maintance Trophy engraving Prizes Bowls Scotland Bowling Club Fees Travel Insurance Print, post, stationery, IT & telephone Miscellaneous 2,402 3,055 40 2,813 1,014 148 420 231 42 30 2.402 3,055 40 2,813 1,014 148 420 231 42 30 2,682 1,899 30 1,489 368 80 195 204 262 835 31 31 100 8,144 11,066 11,066 3 Governance Costs Accountancy 4 Trustees No remuneration was paid to any charity trustee or to a person connected with the trustees. No expenses were paid to any charity trustees. 5 Related Pa Transactlons There were no related party transactions during the year. SANDHEAD BOWLING & COMMUNITY CLUB Notes to the Accounts for the year ended 31 AUGUST 2025 6 Movement- Bank and Cash Funds O enln Balance Closln Balance endlture Transfer ae 3,945 18,250 Income Ex Unrestricted general fund D&GC CLLD fund 3,924 11,087 18,250 11,066 3,924 29,337 11,066 22,195 Restricted Funds D&GC CLLD fund £18,250- is for the decarbonisation of the heating system and energy loss prevention.