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2025-06-30-accounts

APPENDIX 1

Trustees’ Annual Report for the period Period start date Period end date | Day | Month | Year | | Day | Month | Year __| From | 01 July 2024 To 30 June 2025

Scottish Charity Regulator

Office of the Scottish Charity Regulator

Reference and administration details

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Charity name Turriff & District Mens Shed
by
Registered charity number $C046365
Charity’s principal address address
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Charity’s principal address address -
Names of the charity trustees on date of approval of Trustees’ Annual Report
Trustee = Dates acted if es person
name Office (if any) not for whole year (or body) entitled to
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
AQ
4a
20
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1

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Structure, governance and management

Type of governing document Formal constitution as a body on 27 July 2015 and obtained Scottish Charitable status in 2016. We hold regular meetings to discuss Shed business, financial matters, projects and other relevant matters, and any shedder can attend these meetings. Our accounting year is from 1 July to 30 June and our AGM is held in August/September in the Rosehall Shed on a date suitable to the shedders. Trustee recruitment and appointment Discussion and appointment/approval of members at AGM.

Trustee recruitment and appointment

Objectives and activities

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|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Charitable|purposes|The|main|purpose|of Turriff &|District|Men’s|Shed|continues|to|be|the| |provision|of|recreational|facilities,|advancing|the|social|needs,|health|and| |wellbeing|of|men|and women|of|all|ages|over|18|years|and|backgrounds| |who|live|in|Turriff and|the|surrounding|area.| |Summary|of the|main|activities|We|have|created a|facility|at|Rosehall|and|continue|to|maintain|and| |in|relation|to these|objects|develop|the|site|and|workshop|for the|benefit|of the|community.| |At|Rosehall,|we|offer|opportunities|for|people|to|meet|and|undertake| |creative,|physical,|purposeful|and|recreational|activities|of|their|choice.| |This|helps|reduce|social|isolation,|thus|contributing|to|their|physical|and| |mental|wellbeing.|We|offer|the|opportunity|to|develop|and|share|their|skills| |and|knowledge|with|others|in|the|community,|and we|also|carry|out| |commissions|for the|benefit|of|individuals|and|community|groups|in|Turriff| |&|District|area.|

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2

APPENDIX 1

Achievements and performance

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||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Summary|of the|main|achievements|of|||Turriff &|District Men’s Shed|continues|to|run|as|per|its aims and|as can| |the|charity|during|the|financial|period|be|seen|from|our|yearly|balance|sheet,|we|continue|to|be|in|a|healthy| |financial|position|with|Cash|in|hand|of £19,368,|up|slightly|from|previous| |year|position|of £18,764.| |Our sales|of goods|made|and|refurbished|in|the|Shed|is|£6,614|for|the| |year and|reflects|70%|of total|Income|received.|This|figure|is|up|almost| |17%|on|previous|year|sales|of £5,674|and|it|is|pleasing|to|note|that we|are| |generating|the|bulk|of our income|from|sales/repairs|and|are|not|solely| |reliant|on|donations.| |Donations|are|£2,225,|representing|23%|of|Income,|and|are|from|a| |number|of|local|sources.|This|appears|to|show|the|high|regard|the|Shed|is| |held|in|by|the|local|community.|These|donations|allowed|us|to|replace|a| |number|of tools,|and|in|particular|a|tool|sharpening|machine|which|will| |help|with|the|safety|and|quality|of the|tools|used.| |Funds|raised|through|our|Coffee|morning|was £643|and|represents|the| |remaining|7%|of|Income.|This was|down|on|last|years|£1,200|but|is|due|to| |only|having|one|Coffee|morning|in|the|last year|instead|of the|usual|two.| |Lots|of|projects were|undertaken|throughout|the|year,|some|for Shed| |funds,|some|for|individuals|and|some|for|the|benefit|of the|community.| |On|membership,|we|have|seen|some|new faces|arrive|and|that|is|great|to| |see,|but we|must|continue|to|think|about|this|at|our|regular|meetings.| |Finally,|the|Turriff|Shedders|would|like|to|thank|all|the|people who|support| |the|Turriff|Shed,|be|this|through|donations,|getting|goods|repaired|or| |refurbished|or|buying|goods|that we|have|for|sale,|or|support|through| |attending|our|Coffee|mornings.| |Financial|review| |Brief statement|of the|charity’s|policy|Our|unrestricted|reserves|of £19,368|is|a|healthy|position,|but|as we| |on|reserves|continue|to|look|for|a|permanent|home|for|the|Turriff|Men’s|Shed,|we| |need|to|ensure|a|healthy|balance|of free|reserves|to|assist|with|any|costs| |we|incur|in|establishing|our own|Shed.|Reserves|are|also,|of course,| |necessary|to|ensure|the|continuation|of the|day-to-day|activities|of the| |Shed,|i.e.|purchase|of|materials,|equipment|etc.| |Details|of any|deficit|None| |Donated|facilities|and|services|(if any)|||N/A|

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3

APPENDIX 1

Other optional information

N/A

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

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Signature(s)
OSCR will accept
digital or typed
Signatures
Full name(s)
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Position (e.g. Chair) | Chairman Vice-Chairman
Date 10/2/26 10/2/26
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4

APPENDIX 3

Independent examiner’s report on the accountsV2
Report to the
trustees/members of
Charity name
Turriff & District Men’s Shed
Registered charity SC046365
number
On the accounts of the Period start date
Period end date
charity for the period Day
Month
Year
Day
Month
Year
01
July
2024
to
30
June
2025
Set out on pages 1
(remember to include the page
numbers of additional sheets)
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) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the 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 viewgiven bythe accounts.
Independent examiner’s In the course of my examination, no matter has come to my attention [other than that
statement disclosed on the attached page*]
1.
which gives me reasonable cause to believe that in any material respect the
requirements:

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and

to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Signed:** Date:
11/11/25
Name:
Relevant professional
qualification(s) or body
(if any):
Ex Clydesdale Bank Employee
Address:

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

** OSCR will accept digital or typed signatures

APPENDIX 3

Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose

N/A

Enter SC No. below

APPENDIX 2

Enter charity name below

SC046365

Turriff & District Men's Shed

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||||||||| |---|---|---|---|---|---|---|---| |Receipts and payments accounts| |Period start date|Period end date| |For the period|Day|Month|Year|to|Day|Month|Year| |from| |01|July|2024|30|June|2025| |Section A Statement of receipts and payments| |Expendable|Permanent| |Unrestricted|Restricted|Total funds|Total funds last| |endowment|endowment| |funds|funds|current period|period| |funds|funds| |to nearest £|to nearest £|to nearest £|to nearest £|to nearest £|to nearest £| |A1 Receipts| |Donations|2,225|2,225|4,298| |Legacies|-| |Grants|-| |Receipts from fundraising activities|644|644|1,978| |Gross trading receipts|6,625|6,625|5,682| |Income from investments other than| |land and buildings|-| |Rents from land & buildings|-| |Gross receipts from other charitable| |activities|-| |-| |A1 Sub total|9,494|-|-|-|9,494|11,958| |A2 Receipts from asset &| |investment sales| |Proceeds from sale of fixed assets|-| |Proceeds from sale of investments|-| |A2 Sub total|-|-|-|-|-|-| |Total receipts|9,494|-|-|-|9,494|11,958| |S55|S=| |A3 Payments| |Expenses for fundraising activities|40|40|763| |Gross trading payments|-| |Investment management costs|-| |Payments relating directly to charitable| |activities|8,850|8,850|11,143| |Grants and donations| |-| |Governance costs:| |-| |Audit / independent examination|-| |Preparation of annual accounts|-| |Legal costs|-| |Other| |-| |-| |A3 Sub total|8,890|-|-|-|8,890|11,906| |A4 Payments relating to asset and| |investment movements| |Purchases of fixed assets| |-| |Purchase of investments|-| |A4 Sub total|-|-|-|-|-|-| |Total payments|8,890|-|-|-|8,890|11,906| |———————| |Net receipts / (payments)|604|-|-|-|604|52| |A5 Transfers to / (from) funds|-| |Surplus / (deficit) for year| |604|-|-|-|604|52| |SSS|SS—=|

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APPENDIX 2

Turriff & District Men's Shed

SC046365

Section B Statement of balances

Categories
Signed by one or two trustees
on behalf of all the trustees
B3 Other assets
B5 Contingent liabilities
B4 Liabilities
B1 Cash funds
B2 Investments
Details Unrestricted
funds
to nearest £
18,764
604
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
To
to
tal current
period
nearest £
Total last period
to nearest £
Cash and bank balances at start of year 18,764 18,712
Surplus / (deficit) shown on receipts and
payments account
604 52
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
19,368 - - - 19,368 18,764
-
-

-

-
asset belongs

-
-
Fund to which Mar
to
ket valuation
nearest £
Last year
to nearest £
Details Fund to which asset belongs Total
Cost (if available)
to nearest £
-
-
Cur

to
rent value (if
available)
nearest £
Last year
to nearest £
Details Total
Fund to which l
-
-
-
iability relates A
to
mount due
nearest £
Last year
to nearest £
Details Fund to which l Total
iability relates
- -
A
(
to
mount due
estimate)
nearest £
Last year
to nearest £
Signature* Print Name Total -
-
Date of approval
26 August 2025

Turriff Mens Shed 24_25 RandP Accts Template / Statement of balances

2

December 2007

APPENDIX 2

Turriff & District Men's Shed

SC046365

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Funds held are all unrestricted, representing donations received, fund raising and income generated through sales/repairs etc. These are held both for the ongoing activities of the Shed, i.e. purchase of materials, equipment etc. and also held as reserves to aid us with any future costs in establishing a permanent home for Turriff & District Mens Shed.

C2 Grants

C3a Trustee remuneration

C3b Trustee remuneration - details

Individual / Number of grants £ Type of activity or project supported institution made n/a Total - If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) X £ Authority under which paid n/a

If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)
If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)
this box X

n/a
n/a
n/a
Nature of relationship
Nature of transaction
Number of
trustees
£
n/a

n/a
Nature of relationship
Transaction
amount (£)
Balance
outstanding at
period end (£)
N/A

C4a Trustee expenses

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

C6 Other information

Turriff Mens Shed 24_25 RandP Accts Template / Notes

3

December 2007

APPENDIX 2

Turriff & District Men's Shed

SC046365

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations 1 Donations
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last
period
to nearest £
Grampian Housing 1,000 1,000
Sub-Sea 500 500
Turriffic Arts 240 240
Lodge St Congan, Turriff 250 250
Friends of Haughs 175 175
Other donations 60 60 4,298
Total
2 Grants
2,225 - - - 2,225 4,298
-
Unrestricted
funds
to nearest £
-
Restricted funds
to nearest £
- - -
Total current
period
to nearest £
-
Total last
period
to nearest £
n/a -
-
-
-
Total - - - -
- - - -

3 Gross receipts from other charitable activities

Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last
period
to nearest £
n/a -
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last
period
to nearest £
Shed Payments 8,850 8,850 11,143
-
-
-
-
-
-
-
-
-
-
Total 8,850 - - - 8,850 11,143
- - - - - -

Turriff Mens Shed 24_25 RandP Accts TemplateAdditional notes (1)

December 2007

APPENDIX 2

SC046365

Additional analysis (2)

Additional analysis (2)
Receipts
5 Breakdown of unrestricted funds
Unrestricted
fund 1 - enter
name of fund
below
Unrestricted
fund 2 - enter
name of fund
below
Unrestricted
fund 3 - enter
name of fund
below
Unrestricted
fund 4 - enter
name of fund
below
Total
unrestricted
funds
Total
unrestricted
funds last period
Donations -
Legacies -
Grants -
Receipts from fundraisingactivities -
Gross tradingreceipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales
- - - - - -
cross ref error
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
- - - - - -
cross ref error
Expenses for fundraisingactivities -
Gross tradingpayments -
Investment management costs -
Payments relatingdirectlyto charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements
- - - - - -
cross ref error
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
- - - - - -
cross ref error
- - - - - -
-
- - - - - -
cross ref error
Nature andpurpose of funds

Turriff Mens Shed 24_25 RandP Accts TemplateAdditional notes (2)

December 2007

APPENDIX 2

Turriff & District Men's Shed

SC046365

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts Restricted fund
1 - enter name of
fund below
Restricted fund
2 - enter name of
fund below
Restricted fund
3 - enter name of
fund below
Restricted fund
4 - enter name of
fund below
Total restricted
funds
Total restricted
funds last
period
Donations -
Legacies -
Grants -
Receipts from fundraisingactivities -
Gross tradingreceipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales
- - - - - -
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
- - - - - -
-
Expenses for fundraising activities -
Gross tradingpayments -
Investment management costs -
Payments relating directly to charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements
- - - - - -
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
- - - - - -
-
- - - - - -
-
- - - - - -
-
Nature andpurpose of funds

Turriff Mens Shed 24_25 RandP Accts TemplateAdditional notes (3)

December 2007