KIRKCUDBRIGHT SKATE PARK Kirkcudbright Skatepark SCIO Trustees, Annual Report 1" April 2024 - 31" March 2025 Charity contact infonnation Kirkcudbright Skatepark SCIO Scottish Charity Number: SC046405 Plunton House, Borguem Kirkcudbright, DG6 4SP https'.Ilwww.facebook.comlkbtskatepark Charity Trustees Objectives and activities Kirkcudbright Skatepark SCIO exists to promote the advancement of public participation in sport and to foster and promote the sports of skateboarding, in line skating and BMX at all levels by the development and maintenance of a skatepark. Structure, governance and management Type of governing document Kirkcudbright Skatepark is a two-tier SCIO. Trustee recruitment and appointment We have struggled to recruit new trustees from the wider membership and community and, consequently, are putting a motion to dissolve the SCIO to the AGM. Achievements and performance The popularity of the park has continued to exceed expectations. The skatepark has become a popular meeting place and is at the heart of a number of community events. It is also well-used by local Youth Work teams as well as various clubs and groups. The trustees have had discussions with Kirkcudbright Development Trust throughout the previous year to explore the possibility of passing the management and development of the skatepark to them and they have confirmed a willing news to take on the site. Financial review As outlined above, the charity has essentially been moribund for much of the year, with the only income being from regular donations and the only expenditure being our insurance costs. Income: £300 Expenditure.. £370 Balan￿. (-£70 deficit) Our funds held at the end of the year were £3730. Statement of the charity's policy on reserves The charity has low annual costs with insurance our main ongoing cost. Declaration Signed on behalf of the charity trustees: Designation Date 116125 osc Ofveof Charity Rewlatt Kirkcudbright Skatepark Receipts and payments accounts SC046405 For the period frorn to oi 04 2024 31 03 2025 Section A Statement of receipts and payments Unrestricted funds Restricted lunds Expendable endowmenl lund$ Pe¥manen¢ endoY4ment funds Total funds ¢urrent perlod Totsl funds last period to ne•fèSt £ to nearest£ lo nearest £ to near•st £ to nea¥•$t £ to n•arest £ A1 Recei Donations 300 300 670 Legacies Grants Re￿ip1S frorn fundr8ising activities Gross trading re￿iptS Income from Investments other than 18nd and buildings Renls from land & buildings Gros5 receipts from other charilabltr tota 300 70 A2 Rècèipts Irom assèt & Inv85trnent Sales Proceeds from sale of fixed assets Pro￿ed$ from sale of inve51menls tota Total recèlpts 300 300 670 A3 Paymgnts Expenses lor lundraising activilies Gros3 trading p8ym8nl8 Investment management costs Payments relating directly to charitable 370 370 370 Grants and donations Governgnce costs. Audit I Independent examinalion Preparation of annual accounts Leg81 costs Other so A3 Sub total 370 370 420 A4 Paymènts rèlating to èS5et and investment movements Purchases of fixed assets Purchase of investments A4 Sub total Total payments 370 370 420 Net receipts / {paymentsJ 1701 70 250 A5 Tran5fets to I Ifroml funds Surplus / (deficit) foryear 70 70 250 Kirkcudbrighl Skatepark OSCR-r-p accoun15 2024-2025 APPEWIX 2 Kirkcudbright Skatepark Section B Statemenl of balances SC046405 UnreSIActtbd fundg Expendablo PErtnanont qrvJo4Ym¢t)i fundB Toial ¢uffont perfo(1 10 rEufosf t C?iegori¢5 Oo13ils Ro5tnctod lund funds nEar•s*É lo npar4sl £ to neAlÈSt£ 81 Cash lund$ cash and bank ba18r￿e$ al start ol year 3.800 3.lQO 3,550 Surplus I Idefirrtl on rE¢￿p1S and p&ytnenl¥ g(xuwl ITOI 250 Cè8h and bank bal8nc85 at •nd ol y••r J,730 3.730 3,800 IAgi*tt D3lall¢Aih Willl (IxeiPlS ano pay4￿￿ni1 Fynd iowhi¢haBX￿b*IOft11 hl¥rkrtvalw1kn7 to n•Jrn•t£ to nD4rt•tt 82 Investments TtX41 Cufteni vtslue Irf OeiR118 CNI{Ilov4114Wo} L411 l•n041*•1 £ B3 Other ￿￿et¥ Tolil D•TallS Ip l**èlbty r•li*i Arnoynl d¢J• r¢wr••ll lo hmrtttt 84 Ll8billlle$ Tolal Fund lo w*hW•blllty rOI*IOI Afflouni lestSm4fe) 86 Contlngont Ilabllltl•8 rot•1 Slgnpd by I)r￿0 Irustg on bBh4ifol Ill Ihv truslo Slpnatur• Prln¢ N4m• Oats of approval iJ-_*" Kot s￿6p*k OSCR ￿ acetyJfii$ 2024 2￿5 I siai•Meni ol Nl8nc45 APPENDIX 2 Kirkcudbright Skatepark SC046405 Section C Notes to the Accounts C1 Nature and purpose of funds (may b& staled on analysis of funds worksheets) All funds are unreslricted Type of activity or project siipportod Nurnber of uraTrts made C2 Grants Total C3a Trustee remuneratlon 11 no remuneration was paid during the period lo any charity trustee or person connected lo a Iruslee cross this box lolherwise complete section 3bl Authority under which paid C3b Trustee remuneratlon - details C4a Trustee oxpenses 11 no expenses were paid lo any charity Iiuslee during the period then cross this box lolherwise complete section 4bl Numbor of truste•• C4b Trustee expenses - detalls Transactlgn amount (EI Balance outytand1￿9 at Naturo rolatiotiship Nature ol Irrinsactioii C5 Transactions with trustees and connected persons C6 Other information Kbt Skatepark OSCR rp accounts 2024 2025 1 Notes APPÈNDIX 2 Kirkcudbright Skatepark SC046405 Additional analysis (1) Analysis of receipts and payments 1 Donatlons unrest￿£1ed lund Expendable endowrnent funds noar*BI È P¢rma*e Endowment funds to ne4rEbt£ RèStrl¢t*ilfund• Tot*1 curreni perlod io n•ar•st E to nparqll E to heèreggt Donaiions 300 300 670 Total Joo Joo 670 2 Grants Unre$trlcted funds io n••r•sl£ Total curromt oerfod io n•4r451 E Reslrlcled lunds Tolol ID51 perfod lo n•ar•ll E tD nparost£ Tot• 3 Gross rèeèlpts from othèr eharltèble actlvltlg8 iJnr•8trleted runds Expendable Pvrm4nont •ndowmenl fund8 io nellr*7BtE Totil ¢um¢ni p¢rlod to M•io$t ¢ Rejtrlctod fundl TotDI IiJi podod fund& i• no4MSI lo n•4r•BtE Tot81 4 Payments r•latlng dlrettly lo charStablo actlvltle$ UnreJtrlcted lund$ ERp*ndtytsl• endowrnenl fund$ ID nq4r•BI £ PerrnanEnt Total currenl eri¢d R•slrl¢t•d fund• Total la&t perlod rund¥ t¢ 0¢1rn6t£ Io n•4rnsE£ IE Accounts Equipment & Materials Fees Insurance 50 370 370 370 Total 3TO 370 420 Kbl Skalepark OSCR rp accounts 2024.2025 uii APPENDIX 3 oscr Office of the Scottish Charity Regulator Independent examiner's report on the accounts V2 Report to the Charity naffle trusteeslmembers of Kirkcudbright Skatepark Roglstered Charlty SC046405 number On the accounts of the charity for the period Period start date Month Period end date Monl Day Ye8r Day Year 01 2024 to 31 03 2025 Set out on pages (remember to In¢ludè thè pagè numbers of Sddiknonal sheeisl Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terrrs of the Charities and Trustee Investment IScotland} 2005 Act and the trustees and examiner Charities Accounts Iscotlandl Regulations 2006. The charily trustees Gonsider that the audit requirement of Regulation 10(1 > (dl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411) (cl of the Act and to state whether particular malters have come to my attention. Ba818 of independent My examination Is carried oul in accordance with Regulation 11 of th& Charities exarnin8r'8 8tat6ment Accounts (Scotlandl Regulations 2006. 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 account5 and seek5 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 Ihe accounts. Independent examlner's In the course of my examination, no matter has come to rny atiention Statement which gives me reasonable cause to believe thal in any material respect the requirements.. to keep accounting records in accordance with section 44{1) lal 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 Regulalion g 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. Slgned: Name: Relevant professional qualification(s) or body (if any): Address: 'Please delete the words in the bra following page.