Independent Examiner’s Report
For the Year Ended 30 November 2021
Independent Examiner’s Report to the Trustees of Monymusk-Cluny After School Club.
I report on the accounts of the charity for the year ended 30 November 2021.
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. The charity 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
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
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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.
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ACMA
10 St Ninians
Monymusk
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MONYMUSK & CLUNY AFTER SCHOOL CLUB STATEMENT OF FUNDS
2016/2017 2017/2018 2018/2019 2019/2020 2020/2021
| General Fund | |||||||
|---|---|---|---|---|---|---|---|
| Opening balances | 330.98 | 2,150.87 | 2,238.11 | 889.73 | 5,357.41 | ||
| Surplusforyear | 1,819.89 | 87.24 | - 1,348.38 | 4,467.68 | - | 5,357.41 | |
| Closingbalance | 2,150.87 | 2,238.11 | 889.73 | 5,357.41 | 0.00 | ||
| Red.Con.Fund | |||||||
| Opening balance | 1,000.01 | 0.05 | 4,003.66 | 4,009.86 | 100.00 | ||
| Interest | 0.04 | 3.61 | 6.20 | 3.12 | 0.02 | ||
| Donation Income | - | - | 100.00 | - | |||
| Transfer | - 1,000.00 | 4,000.00 | - | - 4,012.98 | - | 100.02 | |
| Closing balance | 0.05 | 4,003.66 | 4,009.86 | 100.00 | 0.00 | ||
| Reserves | |||||||
| General Funds | 2,150.87 | 2,238.11 | 889.73 | 5,357.41 | - | ||
| Red.Con.Fun. | 0.05 | 4,003.66 | 4,009.86 | 100.00 | 0.00 | ||
| Assets | 2,150.92 | 6,241.77 | 4,899.59 | 5,457.41 | 0.00 | . |
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ASC Annual Accounts FYE Nov-21
MONYMUSK-CLUNY ASC
STATEMENT OF INCOME AND EXPENDITURE FOR THE YEAR ENDED 30 NOV 2021
INCOME FOR THE YEAR
| 2015/2016 | 2016/17 | 2017/18 | 2018/19 | 2019/20 | 2020/21 | |||
|---|---|---|---|---|---|---|---|---|
| 2,087.10 | 19,861.45 | 23,249.95 | 17,715.50 | 6,116.00 | Fees/invoicing | - | ||
| 1,617.85 | 16,022.61 | 3,990.00 | 6,698.00 | Donations | - | |||
| 250.00 | 1,209.10 | 1,317.32 | 1,242.89 | - | Fundraisingincome | - | ||
| 67.44 | - | 3.12 | Interest | 0.02 | ||||
| 1,763.00 | 268.58 | 102.35 | Float Return | |||||
| 2,500.00 | 6,100.00 | 1,800.00 | 4,012.98 | SavingsTransfer | 100.02 | |||
| 211.18 | Misc | |||||||
| 7,623.93 | HMRC Furlough (JRS) | - | ||||||
| 4,167.54 | 25,456.98 | 47,003.41 | 24,748.39 | 24,454.03 | 100.04 | |||
| EXPENDITURE FORTHEYEAR | ||||||||
| 1,438.62 | 16,507.66 | 27,409.77 | 19,427.38 | 17,494.47 | Wages | - | ||
| 95.70 | 1,666.00 | 1,947.00 | 1,763.00 | 954.00 | Taxitravel costs | - | ||
| 149.26 | 235.14 | 256.98 | 330.96 | 264.72 | Insurance | - | ||
| 272.51 | 270.22 | 246.31 | - | Consumables | - | |||
| 885.99 | 941.65 | 3,212.40 | Equipment | |||||
| 47.86 | 59.77 | 156.35 | 322.17 | - | Fundraising Expenditure | - | ||
| 986.00 | 1,099.01 | 891.41 | 298.20 | Snack | - | |||
| 120.00 | 153.99 | 17.00 | 17.00 | 17.00 | Fees | - | ||
| 20.00 | 529.13 | 240.44 | 382.57 | Miscellaneous | 5,457.43 | |||
| 44.13 | 71.50 | 810.00 | 50.00 | - | Float/Petty Cash | - | ||
| 1,000.00 | 320.00 | 423.00 | 150.00 | 80.00 | SPPA/SSSC Fees | - | ||
| 36.00 | 144.50 | 35.22 | Pension (Nest) | |||||
| 1,500.00 | 10,100.00 | 1,800.00 | 4,012.98 | Savings Transfer | 100.02 | |||
| 778.37 | 650.09 | 858.10 | 392.27 | HMRC | - | |||
| 3,837.56 | 23,637.09 | 46,916.17 | 26,096.77 | 23,896.21 | 5,557.45 | |||
| 329.98 | 1,819.89 | 87.24 | - | 1,348.38 | 557.82 | SURPLUS/(DEFICIT) FOR YEAR | - | 5,457.41 |
| Monymusk-Cluny ASC is | a charity registered in Scotland | |||||||
| RegistrationNumber:CS205340438 |
ASC Annual Accounts FYE Nov-21