SCOTTISH CHARITY NUMBER: SC046089
STORNOWAY BOWLING CLUB TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
STORNOWAY BOWLING CLUB
CONTENTS OF THE ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
| Page | |
|---|---|
| General Information | 1 |
| Trustees’ Report | 2 |
| Receipts and Payments Account | 3 |
| Statement of Balances | 4 |
| IndependentExaminer’sReport | 5 |
STORNOWAY BOWLING CLUB
GENERAL INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2025
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ADDRESS:
Bayhead Street Stornoway Isle of Lewis HSi 2DZ
SCOTTISH CHARITY NUMBER:
SC046089
INDEPENDENT EXAMINERS:
CIB Services Chartered Accountants 63 Kenneth Street Stornoway Isle of Lewis HS1 2DS
BANKERS:
Royal Bank of Scotland North Beach Street Stornoway Isle of Lewis HS1 2XH
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STORNOWAY BOWLING CLUB
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
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Scottish Charity Number
SC046089
Current trustees
Malcolm J Macleod (President) Alexander D Campbell (Vice President) (Resigned 25/03/25) Elizabeth Malcolm-Brown (Vice President) (Appointed 25/03/25) Elizabeth Malcolm-Brown (Vice President) (Resigned 03/11/25) Angus Murray (Vice President) (Appointed 20/11/25) Evelyn Dunstan (Secretary) Duncan Maclean (Match Secretary) John M R Mackay (Treasurer)
Contact address 5 Matheson Road Stornoway Isle of Lewis HS1 2NQ
Recruitment and appointment of Trustees
All of the Charity’s trustees are appointed or reappointed by the members at our annual general meeting.
Governing document
The Charity is a Scottish Charitable Incorporated Organisation, and the purposes and administration arrangements are set out in our constitution.
Charitable purposes
The organisation's purposes are:
To advance public participation in sport in the Western Isles of Scotland, through encouraging participation in, and providing facilities for, the sports of Lawn Bowls, Indoor Bowls, and Short Mat Bowls.
To advance the health and wellbeing of people in the Western Isles of Scotland, through provision of the aforementioned facilities, and opportunities for participation in the sports of Lawn Bowls, Indoor Bowls, and Short Mat Bowls.
Activities and achievements
During the year the Charity continued to provide facilities and organise activities to promote and enjoy the sport of bowling through Lawn Bowls and Carpet Bowls.
Trustee remuneration and expenses
The trustees did not receive any remuneration or expenses during the year.
Reserves As a result of the surplus of £482 (2024- surplus of £2,115) for the period, unrestricted funds of £11,452 (2024 - £10,970) were held at year-end, which the Trustees consider adequate to enable the group to continue for the forthcoming year.
Approved by the Trustees and signed on their behalf by: Malcolm J Macleod MC Ack s
Trustee
Date: 20" March 2026
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STORNOWAY BOWLING CLUB FORRECEIPTSTHE YEARANDENDEDPAYMENTS31 DECEMBERACCOUNT2025
| Year ended 31 | Year ended 31 | |
|---|---|---|
| December 2025 | December 2024 | |
| £ | £ | |
| Receipts: | ||
| Annual Subscriptions | 4,540 | 3,760 |
| Participation Fees and associated income | 8,951 | 7,814 |
| Other Income | 1,681 | 1,122 |
| Payments | 15,472 12,696 |
|
| Venue hire | 1,895 | 1,235 |
| Rent | 262 | 251 |
| Heat and Light | 1,642 | 1,331 |
| Insurance | 1,393 | 1,328 |
| Repairs and Maintenance | 4,827 | 2,021 |
| Trophies and prizes | 730 | 756 |
| Annual dinner Administration and Office Costs |
1,637 482 |
1,217 663 |
| Subscriptions | 315 | 265 |
| Sundry Expenses | 77 | 669 |
| Donations | 1,100 | 530 |
| Accountancy fees | 330 | 312 |
| __ 14690 ———=«*10,581 |
||
| Surplus(Deficit)forperiod | 482 | 2,115 |
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STORNOWAY BOWLING CLUB STATEMENT DECEMBER AT 31 OF BALANCES2025
| At 31 December | At 31 December | |
|---|---|---|
| 2025 | 2024 | |
| Bank and Cash in hand | — 19,452 |
10,970 |
| Funds | ||
| Opening funds | 10,970 | 8,855 |
| (Deficit)/Surplus for period | BD 11,452 10,970 |
Approved by the Trustees on 20" March 2026 and signed on their behalf by: i John M R MackayK Mac!“4
Trustee
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF STORNOWAY BOWLING CLUB
i
Ireport on the accounts of the charity for the year ended 31 December 2025 which are set out on page 3 to 4.
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) (d) of the 2006 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 examiner's statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 view given by 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:
e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
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
- to which, in my opinion, attention should be drawn, in order to enable a proper understanding of the accounts, to be reached.
Name: John E Moffat BA FCA
Address: CIB Services
Chartered Accountants and Business Advisers 63 Kenneth Street Stornoway Isle of Lewis HS1i 2DS
Date: 20" March 2026
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