ROGART DEVELOPMENT Rogart Development Trust Scottish Charity . SC047012 Trustees, Annual Report Receipts & Payments Accounts l April 2024- 31 March 2025 ROGART DEVELOPMENTTRUST SC047012 TRUSTEES, ANNUAL REPORT and RECEIPTS & PAYMENTS ACCOUNTS For the year from l April 2024- 31 March 2025 CONTENTS Trustees, Annual Report Independent Examiner's Report Statement of Recelpts & Payments statement of Balances Notes to the Accounts ROGART DEVELOPMENTTRUST SC047012 TRUSTEES, ANNUAL REPORT For the year from l April 2024- 31 March 2025 The Trustees present thelr annual report and financial statements for the year ended 31 March 2025, along with the independent examlner's report. Reference and admlnlstratlon detalls The charlty Is reglstered as Rogart Development Trust. It became a charlty on 24 November 2016 and is reglstered wlth the Offlce of the Scottlsh Charlty Regulator (OSCR): number SC047012. The prlnclpal office and operatlng address of the charlty Is:_ station House Rogart IV28 3XA The following served as charlty trustees durlng the year and up to the date of this report:_ Other Trustees: structure Governance and Management The Rogart Development Trust is a Scottlsh Charltable Incorporated Organisatlon and the purposes and adminlstratlve arrangements are set out In its constitutlon. All of the Committee's trustees are usually appointed or reappointed by our members at the annual general meeting. Objectlves and Actlvitles The organisations purpose is to beneflt the communlty of Rogart, postcode area IV28, wlth the follcwing objects: The advancement of community development (including the advancement of rural regeneration) within the Community. only to the extent that the above purposes are consistent with achieving sustainable development. Achlevements and Performance We have had another successful year of events and are delighted with the cornmunity's ongoing support. Phase two Df the Mart refurbishment project is complete, with the canopies, kitchen upgrade, Increased safety measures, 51te tldylngi and cushlons and curtains In the Mart buildlng. Speclal thanks to SSE-Gordonbush windfarm, Kilbraur wlndfarm, Im￿l￿fOr her sewing expertise. and Standfast for all their hard work in completing this phase. What a beautiful area the Mart slte is becoming. This past year, the quarterly rnarkets have continued to grow, proving popular with stallholders and customers who travel from across the Highlands to attend. We have been dellghted to see the steady Increase In Hlghland food, craft, and charity interest in booking into the markets with us and to have been able to work in partnershlp with other Rogart organisations, such as the PTA of Rogart Primary School, We have waiting lists for market stalls for all rnarkets for the upcoming year. ROGART DEVELOPMENTTRUST SC047012 TRU5fEES' ANNUAL REPORT For the year from l April 2024-31 March 2025 In response to requests last year, we ran another two swlsh sales, which again were very well attended, wlth a lot of lovely quality clothingi shoes, bedding etc saved from landfill and rehomed, we agaln enjoyed great musical evenlng et Buttons and Bows, the Budapest Café Orchestra, Dances wlth Flutes, wlth acapella singing accompaniment, and a lovely tapas evening, which Andrew Ro nled on Spanish guitar. we also hosted East sutherland Wheelers for a blke event and jumble where folk could check their blkes and make minor repalrs. There were e-blke demos, bike register markingi and buying and selling blke goods. We were also delighted that a lovely local couple chose the mart as their weddlng venue In September - many congratulations agaln to Shannon and Granti Unfortunately, the accldent clalm from 2023 Is ongolng. We hope that It wlll be resolved by August thls year. Many stlll enjoy the Round Rogart paths. As the weather Improves. we wlll organlse work partles to clear any encroaching gorse on Plttentraii Hlll. Thank you to all who volunteer to help wlth such work parties. We have secured fundlng to put a communlty orchard on the Mart slte. Groundwork wlll be startlng, and the trees wlll be ordered as soon as work Is In progress wlth the support and advice of knowledgeable people about the right klnd of trees for our cllmate and thelr care. All advice received to date Is much appreclated. We have been hugely supported by our amazlng volunteers, who help at each event and behlnd the scenes wlth work partles and technical help. We are incredibly grateful for your stewardshipi raffle duties, teas, baking, gorse cutting, gardening work parties, and advlce and support about your specialist areas, from trees to computer wlzardry. for the invaluable help with the RDT Accounts and advice our Examiner. Thank you to the other who offer support. We value you all As always, thank you, on matters relating to t rust. Rogart organisations we partner with tremendously. or even san A huge thank you to my fellow trustees, who have worked so hard to support all RDT actlvltles throughout the year. Flnallyi I would also like to tske thls moment to acknowledge someone's Incredible work and dedication. As per the constitution, two of our trustees have to step down each AGM, and this year, after more than 5 years as a trustee, is not seeklng re-election. We acknowledge her incredible contribution to RDT and the Rogart Comrnunity. Kate has held many roles as a trustee and has been chair, secretary and treasurer at different points durlng her tlme with RDT. She oversaw the complex project rnanagement and partnership-working to get the Mart and Paths projects to where they are today. Over the past few years, she has tlrelessly lent her management sklllset to RDT, dedicating many hours to RDT. Financial Revlew There was a deftclt of £65213 due to the tlmlng of grants re￿iVed in advance. Unrestrfcted reserves stand at £9886 and restricted at £39114. The committee were expectlng thls. Financos •r• discussed at meettn9S to en2ur• funds aro monitrorp.rj and EpÈnt according to relevant conditions. We are In the process of developing the appropriate financial policies for the organlsatlon. ROGART DEVELOPMENTTRUST SC047012 TRUSTEES, ANNUAL REPORT For the year from l April 2024-31 March 2025 Approved by the Trustee5 on 23111/2025 and slgned on their behalf by TRUSTEE POSMON: Chairman ROGART DEVELOPMENTTRUST SC047012 INDEPENDENT EXAMINER'S REPORT For the year from l April 2024- 31 March 2025 Independent Examlner's Report to the Trustees of Rogart Development Trust registered charlty number SC047012. I report on the accounts of the charity for the year ended 31 March 2025, set out on the following pages. Respectlve re5ponslbllltles of trustee and examlner The charlty's Trustees are responsible for the preparatlon of the accounts in accordance wlth the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charltles Accounts (Scotland) Regulations 2006. The charity Trustees consider that the audlt 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 rnatters have come to my attention. Basis of independent examiner's 8tatement My examination is carried out in accordance wlth Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wlth those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanation from the Trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequentlyi I do not express an audit opinion on the accounts. Independent examiner's statement In the course of my examination, no matter has come to rny attention which gives me reasonable cause to believe that In any material respect the requirements to keep accounting ￿CordS 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 wlth the accounting records and cornpty with Regulatlon 9 of the 2006 Accounts Regulations have nrt been met, or to which, In my oplnion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Slgned:_ Date:_ Name:_ Address:_ ROGART DEVELOPMENTTRUST SC047012 STATEMENT OF RECEIPTS & PAYMENTS For the year from l April 2024- 31 March 2025 2025 2024 Unrestrlcted 17 Restrlrted Donations Fundraislng Includlng Swlsh & Refreshments Markets Events Mart Rentals Shed Rental Orchard Project Soft Furnlshlng project Mart Phase 2 Grants- SSE Mlcrogrant SSE Gordonbush Extenslon EDF Refund 17 295 555 2297 1844 230 555 2297 1844 230 1351 2443 1789 620 250 9455 4725 9455 4725 39400 375 25827 152 95 95 Totals 5038 14180 19218 72502 Fundraising Events etc Mart Phase 2 Mart Refurb Path/Brldge Project Mart Mlsc Running Costs Mart Electrlc Mart Refuse Mart Malntenance Venue Offlce Insurance Shed Electrlc PEL Tralnlng Events Green Room Soft Furnlshing Project Orchard Project 40 898 40 898 62400 8804 62400 8804 11977 1800 226 768 616 74 665 949 980 78 84 949 980 78 84 373 2119 96 373 2119 96 35 1397 658 534 534 375 659 526 5985 565 526 5985 565 115 Total 6151 78280 84431 19365 Surplus/(Deflclt) 1113 64100 65213 53137 ROGART DEVELOPMENTTRUST SC047012 STATEMENT of BALANCES For the year from l April 2024-31 March 2025 Funds Reconcillation Unrestrlcted Regtrlcted Total 2025 Total 2024 Cash at E*ank & In Hand Surplus/(Deficit) for year Cash at Bank & In Hand 10999 (1113) 9886 103214 114213 (64100) (65213) 39114 49000 61076 53137 114213 Bank & Cash Balances Bank of Scotland Account Cash 49000 114213 49000 114213 other Assets (approx. value•) Rogart Mart & Fleld storage Shed at Corry Meado Mart Furnlture/Equlpment 172066 12742 8867 193675 Approved by the Trustees on 2311112025 and signed on thelr behalf by TRUSTEE POSITION: CHAIRMAN ROGART DEVELOPMENTTRUST SC047012 NOTES to the ACCOUNTS For the year from l April 2024- 31 March 2025 l. Basis of Accountlng These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 2. Reserves Unrestricted reserves stand at £9886 and restrlcted at £39114 projects funded and paid in advance. Restricted funds are for 3. Trustee Remuneratlon and Expenses No trustees received any remuneration or reimbursement of expenses in the period.