SCOTTISH CHARITY NUMBER SC047279 **GOATHILL PARK AMENITY AND RECREATION CLUB TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2025** **Mann Judd Gordon Ltd** Chartered Accountants 26 Lewis Street Stornoway Isle of Lewis HS1 2JF www.mannjudd.co.uk ## **GOATHILL PARK AMENITY AND RECREATION CLUB** ## **TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR YEAR ENDED 31 OCTOBER 2025** |**Contents**|**Page number**| |---|---| |Trustees’ Annual Report|2 - 3| |Receipts and Payments Account|4| |Statement of Balances|5| |Independent Examiner’s Report|6| Page 1 **GOATHILL PARK AMENITY AND RECREATION CLUB** ## **TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR YEAR ENDED 31 OCTOBER 2025** SCOTTISH CHARITY NUMBER SC047279 ## **Current Trustees** Alex Maclean Chairman Murdo Johnson Former Treasurer Magnus Johnson Malcom Macdonald Angus Mackenzie Kevin Macmillan Iain Morrison Steven Munro ## **Contact address** 18 Holm Road, Stornoway, Isle of Lewis, HS2 OAY ## **Recruitment and appointment of Trustees** All of the group’s trustees are appointed or reappointed by the members at our annual general meeting in accordance with our constitution. The annual general meeting is held in March each year. ## **Governing document** The Association is a charitable unincorporated group and the purposes and administration are set out in the constitution Page 2 **GOATHILL PARK AMENITY AND RECREATION CLUB** ## **TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR YEAR ENDED 31 OCTOBER 2025** ## **Activities and Achievements** The club’s major activity is the operation and the maintenance of Goathill Park in Stornoway ## **Trustee Remuneration and Expenses** The trustees did not receive any renumeration or expenses during the year. ## **Reserves** As a result of the surplus of £16,133 for the period of (2024 - £1,467 surplus) the club had total funds of £21,146 at the year end. Within this total was £19,000 that was restricted for projects that took place after the year-end, being the purchase a storage container and also repairs to two sheds and the external toilet area. Approved by the trustees and signed on their behalf. Trustee…………………………… 31 March 2026 Date Page 3 **GOATHILL PARK AMENITY AND RECREATION CLUB** ## **RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 OCTOBER 2025** ||Year ended|Year ended| |---|---|---| ||31.10.25|31.10.24| ||£|£| |**RECEIPTS**||| |Raffle|668|388| |Park Lettings|510|1,675| |Advertising at Ground|500|1,325| |Grants – W.I. Health Board|10,000|-| |Grants – Tesco|-|500| |Grants – SY Trust|9,000|2,500| ||------------|---------| |**Total receipts**|**20,678**|**6,388**| ||------------|----------| |**PAYMENTS**||| |Machinery, including repairs|175|-| |Insurance|359|363| |Grounds Maintenance|1,786|3,624| |Property Repairs|1,240|-| |Water Rates|-|-| |Heat and Light|781|766| |F.A. Fees|30|-| |Accountancy|174|168| ||------------|------------| |**Total payments**|**4,545**|**4,921**| ||------------|------------| |**Surplus / (Deficit) for Year**|**16,133**|**1,467**| ||=======|=======| Page 4 **GOATHILL PARK AMENITY AND RECREATION CLUB** ## **STATEMENT OF BALANCES YEAR ENDED 31 OCTOBER 2025** ||Year ended|Year ended| |---|---|---| ||31.10.25|31.10.24| ||£|£| |**CASH AT BANK**||| |Opening balances|5,013|3,546| |Surplus (Deficit) for year|16,133|1,467| ||------------|------------| |**Closing balances**|**21,146**|**5,013**| ||=======|=======| |**ASSETS**||| |Machinery – at cost|**9,074**|**9,074**| ||=======|=======| Approved by the Trustees and signed on their behalf. Trustee…………………………… 31 March 2026 Date Page 5 ## **GOATHILL PARK AMENITY AND RECREATION CLUB** ## **Independent Examiners’ Report to the Trustees of Goathill Park Amenity And Recreation Club** I report on the accounts of the charity for the period ended 31 October 2025 which are set out on pages 4 and 5. ## **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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. 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 examiners’ statement** My examination is carried out in accordance with 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 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 view given by the accounts. ## **Independent examiners’ statement** In the course of my examination, no matter has come to my attention. 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. Andrew Cumming CA Institute of Chartered Accountants of Scotland Mann Judd Gordon Ltd Chartered Accountants 26 Lewis Street Stornoway Isle of Lewis HS1 2JF 31 March 2026 Date Page 6