Outlook Annual Return Accounts Required An annubl return has beèn submittpd lor %Gn46181 (Aherfpldy forniiiijnity Pijttinlj '£CIOII wthout accoun Account5 shwld be sent to OSCR by your deadh Oaie lyour deIllne lor prOdIng KccMJnts is 9 months after ecounting period end datel. Guidantè on charity aicouniing c•n lound I'V'Y ur If your deadline date has passed. you $Id send the xctyJnts to OSCA as soon as p)ssible Ytyjr retum will not processed and the charity's Scottish Charity Reg4Ster entry wll be updated uniil satsfKfory account5 are rece You cèn send accounts by l Attaching them to an email sent to JntoQ0wgh. The email must Include the feference numbei SC0161812024 1 2 Posting them to.. Thè Scottish Charity Relat01 IOSCRI 2nd Floor Quadrant Fh)usé 9 Rr¥er5ide Drive Dundee DDI 4NY When you post your Kcounts for yotsr annual reiurn. p4ease pnnt oll this email and include it wrth your you do not have a prinief. you can hathirite Ihe Idl(Y+ving welerenie numbw on ihe Ivonl page ol your ac SC0461812024 1 nts 11 unt5 For future annu81 returns. you 11 see an option to upload yr accounts online ¥then submitting the Information OSCR Online. If you choose Ihis optJLY4 your ietum Will tr preSsed quick sing Thanks OSCR
Statement of Receipts and Payments- For the Year Ended 31 December 2024 RecÈlpts Unrestricted Funds Restricted Funds Tt>tal 2024 Total 2023 Total 2022 Trading Receipts (income from Fees) Grants 75S9 7559 11.961 11.995 Perth & Kinross Council Comfort Scheme Donations 71YJ 700 403 403 492 497 Total Rrfelpts 8.662 13,453 13.492 Payments Unrestricted Funds Re5trirted Funds Totsl 2024 Total 2023 Total 20f2 Trading Payments 1,188 1,188 1.730 Payments Relatin8 to Charitable Activities Donations Made 8,061 8.061 12,290 12.371 6,21• 9.249 9,249 14.020 20.021 SurplusllDeflclt) for the Year ($871 1587) 1567) (6.5361
Statement of Balances - As at 31 December 2024 Funds Recondliation Unresiricted Funds Restrided Funds Total 2024 Totsl 2023 Total X122 Cash at Bank & In Hand 31112123 Surplus/lDefici tl for Year 17,595 17.595 18,162 24W8 (5871 {$871 {6,5361 Cash at Bank & In Hand 31112124 17.crf 17,lJ)8 17,595 18J62 Bank and Cash Balances Bank deposit account Other Assets (unrestrfcted fvnd) LlabllltSos lunre5trlcted lundl The Notes of pages 7 & 8 fomi an integral part of these accounts. Approved by the Trustees and signed.. Date".
Notes to the Accounts - As at 31 December 2024 These accounts have been prepared on the ReIP1S & Payments basis in accordance ¥yith the Charities & Trustees Investment (Scotlandl Act 2(K15 and the Charities Accounts (Scotlandl Regulations 2( las amended). Nature arbd Purpose of Thd5 Unrestricted funds are those thai may be used at the discretion of the Tnjstees in furtherance of the object5 of the charity. The Trustees maintain a single unrestricted fund for the day-lo-day running of the club. Restrirted funds may onty be used for spe(ifK purposes. Restriclions arise when specifled by the donor or when funds are raised for spetific purposes. Related Party Trans10$ The Putting Green's insurance policy includes Trustee Indemnity Insurance for all its Trustees. No other remunefation was paid to the Trustees during the year 2024. Grants Recelved Unrestrirted Funds Restricted Funds T•tal 2924 None
Cost of Charitable Artivities Unrestricted Funds Restricted Totsl 2024 Total 2023 Total 2022 Funds Co-ordinator Salaries 4230 4230 5,940 426 Insurance 491 491 479 Utilities 715 715 1.436 610 Clothing Putling Green Maintenance Putting Green Equipment Entertainment Volunteer Thank You Petrolloil PostagelStationery/ Printing Volunteer Expenses Cost of Fundraising Governance Costs 293 45 45 1,140 383 383 1.327 963 963 790 45 45 55 210 210 174 179 328 328 193 560 234 94 102 34 34 72 53 Domestic Rates & Permits BT Wifi 80 80 80 80 365 365 438 295 70 Advertising Training Petty Cash TOTAL 29 78 78 170 12,290 Donatlons Made Unrestricted Fund5 Restricted Total 2024 Total 2023 Totsl 2(R2 Fund5 None 6.210 Governance Costs Unrestricted Funds Restricted Totsl 2024 Total 2023 Total 2022 Funds Locus 8readalbane Ltd 34 72 $3
Independent Examinerfs Report For the year ended 31 December 2024 Independent Exarninerfs report to the Trustees of Aberfeldy Cornmunity PuttlTrg Green I report on the financial statements of the charity for the year ended 31 December 2024, which •re set out on pa8es S to 8. Respecd¥e Responslbllltles of Trustees and Examlnef The charitys Trustees ère responsible for the preparation of the accounts in accordance with the lerm5 of the Charitie5 and Trustee Investment Iscotlandl Act 2(M)S 1.the 25 Act-l and the Charltie5 Ac¢ount5 Iscotlandl Regulation 21J)6 las amended) 1.the 2[ Regulations"). The charl5 Trustee5 consider that the audit requirerneni of Regulation Iolllldl of the 2C()6 Regulations does not appfv. It is my responsibillty to examine the accounls as required under sethion144lllllcl of ihe 2CKJ5A(t and to State whether particular matters have come to my attention. Basls ol Independenl Emarnlnerfs Stalement My examination is carried oul in accordance with Regulation 11 of Ihe 2(fJ6 Regulations. An examination includes a review of the accounting retords kept by the charity and a comparison oflhe accounts presented with those records. It also includes consideration ol any unusual items or disclosures in the account5 and Seeks explanations from the Trustees concerning any Such matteits. The procedures undertaken do not provide all the evidence that would be required in an audit a, consequentty. I do not express an audlt opinion on the view given by the accounts. Independent Examlnerfs Statement In connection wilh my examination. no matter has come lo my altenlion.. whith give5 me reasonable cause to believe that, in any material respecl. the requirements.. to keep accountin8 records in accordance with sectvJn144lllllcl of the 21XJ5Act and Regulation 4 of the 2(X)6 Regulations. and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2Crf)6 Regulations have not been met. or to which, in my opinion, attention should be drawn in order to enable a proper understandinR of the accounts to be reached. Date:
Statement of Receipts and Payments- For the Year Ended 31 December 2024 Recelpts Unrestricted Funds Restrirted Funds Total 2024 Totsl 2023 Totsl 2022 Trading Receipts (income from Fees) Grants 7559 7559 11.961 Perth & Kinross Council Comfort Scheme Donations 71x1 7(M) 403 492 497 Total Rffeipts 8.662 13,453 13,492 Payments Unrestricted Funds Restricted Funds Totsl 2024 Total 2023 Total 2022 Trading Payments 1.188 1.188 1.730 Payments Relating to Charitable Activities Donations Made S.(1 8.061 12.290 12.3n 6,210 9.249 9.249 14.020 20.028 Surplus/(Defkltl for the Year (587) (5871 {5671 16.5361
Statement of Balances - As at 31 December 2024 Funds Reconciliation Unrestrirted Funds Restricted Funds Total 20Z4 Total 2023 Total 2022 Cash at Bank & In HarKI 17,595 17.595 18,162 24,69B 31112123 SurplusllDefici t) for Year 1587) (587) 15671 16,$361 Cash at Bank & In Hand 31112124 17AXIS 17JX>8 17,595 18A62 Bank and Gish Balances Bank deposit account Other Assets (unrestricted fvndl Liabilities (unrestsirted fund) The Notes of pages 7 & 8 form an integral part of these accounts. Date-
Notes to the Accounts - As at 31 December 2024 Basis ol AcCntIng These accounts have been ppared on the Receipts & Payments basis in accordance vth the Charities & Trustees Investment (Scotlandl Act 25 and the Charities Accounts Iscotlandl Regulation5 2l las arnendedl. Na1 and Purpose ol Funds Unrestrirted funds are those that may be used at the discretion of the Trustees in furtherance of the objects of the charity. The Trustees maintain a single unrestricted fund for the day-to-day running of the club. Restritted funds may only be used for spetific purposes. Restrictions arise when specilkd by the donor or when funds are raised for specifK purposes. Related Party Tran&irtlons The Putting Green's insurance includes Trustee Indemnity Insurance for all its Truslees. No other remuneration was paid to the Trustees dUriA the year 2024. Grants Recelved Unrestricted Funds Reslrirted Funds T•tsl 2•24 None
Cost of Charitsble Activities Unrestricted Funds Restricted Total 2024 Totsl 2023 Total 1022 Funds Co-OrdinatOf Salaries 4230 4230 Insurance 491 491 479 426 Utilities 715 715 1.436 610 Clothing PLStting Green Maintenance Putting Green Equipment Entertainment Volunteer Thank You Petrolloil Postagelstationeryl Prir)ting Volunteer Expenses Cost of Fundraising Governance Costs 293 45 45 1,140 383 1,327 963 963 790 905 45 45 55 210 210 174 179 328 328 193 560 234 94 94 102 34 72 53 Domestic Rate5 & Permits BTWifi 80 365 365 438 295 Advertising Training Petty Cash TOTAL 29 70 78 78 170 sc#) 8061 12.290 12.371 Donations Made Unrestrirted Funds Restricted Total 2024 T¢)ts12023 Total 2th2 Fund5 None 6.210 Govemance Costs Unrestricted Funds Restricted Total 2024 Total 2023 Totsl 2022 Funds Locus Breadalbane Ltd 34 34 72
Independent Examinerfs Report
For the year ended 31 December 2024
Independent Examlnerfs report to the Trustees of Aberfeldy Communlty Puttlry Green
I rerK)rt on the financial statements of the charity for the year ended 31 Decernbtr 2024. which Irè
set out on pages 5 to 8.
Re5tIVe Responsibilities of Trust and E¥amlMr
The chariWs Trustees are responsible for the preparation of the accounts in aCCOfdance with ihd
terms of ihe Charilies and Trustee Investment IScoilaThJl Act 21X)51"the 2(X)5 Arfl and the Charlties
Accounts IScotland} Regulation 2¢ las amended} 1.the 2(KK¥ Regulation