Independent Examinerfs Report For the year ended 31 December 2025 Independent Examinerfs report to the TNstees of Aberfeldy Communlty Puttiwd Green I report on the financlal staternents of the charity for the year ended 31 December 2025. which are set out on pages 5 to 8. Re5pe(tlve Re5pon51billtles of Trustees and Examlner The charitvs Trustees are responsible for the preparation of the accounts in occordance with the terms of the Charities and Trustee Investment (Scotlandl Act 21XJ51"the 2(K)5 ky'l and the Charitie5 Accounts Iscotlandl Re8ulation 26 las amended) 1.the 2LI)6 Regulations.). The tharitys Trustees consider that the audit requirement of Regulatton I1)(dI of the 2LY)6 Regulations doe5 not apply. It is my responsibility to examine the accounts as required under section {44lllllcl of the 2(K15Act nd to state whether particular matters have come to my attention. Basls of Independent Examlnerfs Statement My examinatlon is carried out In accordance with Re8ulatlon 11 of the 2CX)6 Regulations. An examinèiion includes a reVW of the accounting records kept by the charity and a comparison of the accounts presented with those records. It a150 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, consequentty, I do not exp an audit opinion on the vlew given by the accounts. Independent Examlnerfs Ststement In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe thaL in any materlal respect, the requirements: to keep accounting records in accordance with sertion {441111{cl of the 2W5Act and Regulation 4 of the 2(M)6 Regulations, and to prepare accounts whlch accord with the accounting records and comply with Regulation 9 of the 2iJ)6 Regulations have not been met. or to which, in my opinFon, attention should be drawn in order to enable a proper L¢nderstanding of the accounts to be reached. Signed.. Date= lÈ/ Alan Gibson Auchensheen Urlar Road Aberfeldy PH15 2ET
Cost of Charltable Activities Unrestricted Funds Restricted Total 2025 Totsl 2024 Total 2023 Funds Co-ordinator Salaries 3915 3915 4230 5.805 479 Insuran 507 491 Utilitie5 965 715 1,436 Clothing Putting Green Maintenance Putting Green Equipment Entertainment VolunteerThank You Petrol/Oil Posta8e/Stationeryl Printing Volunteer Expenses Cost of Fundraising Governance Costs 45 1,140 279 279 1.327 920 920 45 55 171 171 210 174 51 51 328 193 87 87 102 72 Domestic Rate5 & Permits BT Wifi 80 354 354 365 Advertisin8 Trainin8 Petty Cash TOTAL 29 355 355 170 12.290 Donatlons Made Unrestrict ed Funds Restricted Total 2025 Total 2024 Total 2023 Funds Dementla Frfendty Aberfeldy nll Governance Casts un$tried Funds Restrirted Totsl 2025 Total 2024 Totsl 2023 Funds Locus Breadalbane Ltd & Independent Examirnr 72 72
Notes to the Accounts- As at 31 December 2025 Basis of Puounting These actounts have been prepared on the Receipts & Payments basis in accordance wrth the Charities & Trustees Investment (Scotlandl Act 2(X)5 and the CharFties Accounts Iscotlandl Regulations 2{ {as amended). Nature and Purpos¢ of Funds Unrestritted funds are those that may be used at the dtscretion of the Trustees in furtherance of the objects of the charity. The Trustee5 maintain a single unrestrlcted fund for the day-to-day running of the club. Re5trirted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purpose5. Related Party Tran&icllons The Putting Green's insurance policy includes Trustee Indemntty Insurance for all its Trustees. No other remunerntion was paid to the Trustees durlng the year 2024. Grants Recelved Unrestricted Funds Restrleted Funds Total 2025 None nll
Statement of Balances - As at 31 December 2025 Unrestricted Funds Restricted Funds Totsl 2025 Total 2024 Total 2021 Recondllatlon Cash at Bank & In Hand 31112124 Surplus/{Defi ctt) for Year 17,(X)8 17,iXb8 17.595 18,162 2.253 2.253 15871 (567) Cash at Bank & In Hand JV12125 19,261 19261 17.IX)8 17,595 Bank and Cash Balanos Bank deposlt account Other Assets lunrestrlrted fund} Llabllltles (unrestrlcted fund) The Notes of pa8e$ 7 & 8 fom an integral part of these accounts. Approved by Trustees and signed: la J¥L John Steele Jenny Langrish Date:
Statement of Receipts and Payments - For the Year Ended 31 December 2025 Receipts Unrestricted Funds Restrirted Funds Total 2025 Total 2024 Totsl 2023 Trading Receipts (income from Fees) Grant5 11,408 1141 7559 11,961 Perth & Kinross Council Comfort Scheme Donations 770 770 71X) 492 Total Recelpts 58 12558 13.453 Payments Unrestrirted Funds Restricted Funds Totsl 2025 Totsl 2024 Total 2023 Tradin8 Payments 1,475 1.475 1,188 1,730 Payments Relatin8 to Charitable Activities Donations Made 7,830 8,061 12,290 10,305 10.305 9,249 14,020 Surplusl{Defi¢itl for the Year 2253 2253 (587) 1567)