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 2￿6 las amended) 1.the 2LI)6 Regulations.). The tharitys Trustees
consider that the audit requirement of Regulatton I￿1)(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 reV￿W 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￿$tri￿ed
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)