2026-03-31-accounts - Burnturk and Kettlehill Community Trust

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Enter SC No. below SC047452

APPENDIX 2

Enter charity name below

Burnturk & Kettlehill Community Trust

Receipts and payments accounts

Burnturk & Kettlehill Community Trust	Burnturk & Kettlehill Community Trust	Burnturk & Kettlehill Community Trust	Burnturk & Kettlehill Community Trust	Burnturk & Kettlehill Community Trust	Burnturk & Kettlehill Community Trust	Burnturk & Kettlehill Community Trust	Burnturk & Kettlehill Community Trust
Receipts andpayments accounts
For the period from	Period start date				Period end date
	Day	Month	Year	to	Day	Month	Year
	1	April	2025		31	March	2026

Section A Statement of receipts and payments

A1 Receipts	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total funds current period to nearest £	Total funds last period to nearest £
Donations	3 285 - 209 2 687 1 729 - - 1 020	3 500			6 785	7 519
Legacies		-
Grants		700			909	203
Receipts from fundraisingactivities		-			2 687	2 458
Hall Hire Fees		-			1 729	1 100
Income from investments other than land and buildings		-			-	-
Rents from land & buildings		-			-	-
Other (Gift Aid, interest, shared costs & refunds)		-			1 020	698

*A1 Sub total*	8 930	4 200	-	-	13 130	11 978
A2 Receipts from asset & investment sales
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*A2 Sub total*	-	-	-	-	-	-
*Total receipts* A3 Payments
	8 930	4 200	-	-	13 130	11 978

Expenses for fundraising,hire & hall expenses	550 1 299 1 082 696 938 - - - - 138 -				550	1 031
Hall running costs incl electrity and fire checks					1 299	1 290
Insurance and licences					1 082	1 082
CommunityGarden Expenses		3 948			4 644	882
Hall Improvements and repairs		-			938	13 021
Governance costs:
Audit / independent examination					-
Preparation of annual accounts					-
Planning, Engineer and Architect Costs					-
Activity expenses		252			390	834
Other: refund		-			-	20
**A3 Sub total **	4 703	4 200	-	-	8 903	18 160
A4 Payments relating to asset and investment movements
Purchases of fixed assets					-
Purchase of investments					-
**A4 Sub total **	-	-	-	-	-	-
*Total payments* *Net receipts / (payments)* Transfersfunds Workshop/hire costs *Surplus / (deficit) for year*
	4 703	4 200	-	-	8 903	18 160

	4 227	0) (	-	-	4 227	6 182) (

					-

	4 227	0) (	-	-	4 227	6 182) (

APPENDIX 2

Burnturk & Kettlehill Community Trust

SC047452

Section B Statement of balances

Details	Unrestricted funds to nearest £ 21 920 4 227	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year		-			21 920	28 102
Surplus / (deficit) shown on receipts and payments account		-			4 227	6 182) (
						-
						-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	26 147	-	-	-	26 147	21 920
	- 0	0	-	-	-	- 0
			Fund to which	asset belongs	Market valuation to nearest £	Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £
BurnturkJubileeHall					75 000	75 000








Details			Total Fund to which l	-	75 000	75 000
				iability relates	Amount due to nearest £	Last year to nearest £





Details			Fund to which l	Total iability relates	-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature			Print Name	Total	-	-
						Date of approval
Mary Stewart		MARY STEWART Honorary Treasurer				27 April 2026
Alison Irvine		ALISON IRVINE, Honorary Secretary & Vice-Chairperson				27 April 2026

/ Statement of balances

December 2007

APPENDIX 2

Burnturk & Kettlehill Community Trust

SC047452

Section C Notes to the Accounts

C1 Nature and purpose of Trust purposes are a,b,c,d,e,f,g,h,i,j,k of 2005 Charities Act. Mainly "the prevention or relief of poverty","the funds (may be stated on advancement of education","the advancement of health","the saving of lives","the advancement of citizenship analysis of funds worksheets) or community development". Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The restricted funds may only be used for specific purposes. The charity BKCT received grants and donations from a number of funders in support of the Jubilee Hall and its community garden which is a hub for the local community. This included the regeneration and recovery projects to make the facilities flexible, viable for the long term, and suitable for a wider range of activities. Also to make them accessible to people with disabilities, dementia friendly and to improve heating and ventilation. These capital works were undertaken in 2023 and due to exceptionally wet weather in 2024 some ground works were completed in the 2024/25 year. A wider range of activities and events has been possible since then.

C2 Grants

C3a Trustee remuneration C3b Trustee remuneration - details

Type of activity or project supported	Individual / institution	Number of grants made £	Number of grants made £





		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

C4a Trustee expenses

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

Number of	£
trustees

C4b Trustee expenses - details

Nature of relationship	Nature of transaction	Transaction amount (£) Balance outstanding at period end (£)	Transaction amount (£) Balance outstanding at period end (£)






Four trustees and one committee member were reimbursed for expenses undertaken on behalf of the charity. This was for garden & landscaping expenses, activity expenses, hall maintenance and catering. One volunteer who is a related person reimbursed for the cost of activity materials. The garden has a large shared hedge with a neighbouring property and costs of maintenance are shared equally.The charity has no credit card and all payments from BKCT account require two person authorisation.

C5 Transactions with trustees and connected persons

C6 Other information

/ Notes

December 2007

APPENDIX 2

Burnturk & Kettlehill Community Trust

SC047452

Additional analysis (1)

Analysis of receipts and payments

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 £
Large Individual donations	1 000	3 500			4 500
Individual donations	1 005				1 005
Collections at hall	1 280				1 280
					-
Total	3 285	3 500	-	-	6 785	7 519
	reference	-	-	-	-	reference

2 Grants

2 Grants
	Unrestricted funds to nearest £	Restricted funds to nearest £			Total current period to nearest £	Total last period to nearest £
Fife Council Recurring Grant Award	209				209	203
FCCAN Fife Communities Climate Action Network		700			700	-
					-
					-
Total 209 - Unrestricted funds to nearest £ 3 Gross receipts from other charitable activities	209	700			909	203
		- Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
					-
					-
					-
					-
					-
					-
					-
					-
Total	-	-	-	-	-	-
	reference error	-	-	-	reference error	reference error

4 Payments relating directly to charitable activities

	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 £
					-
					-
					-
					-
					-
					-
					-
					-
					-
					-
					-
Total	-	-	-	-	-	-
	reference error	reference error	-	-	reference error	reference error

Additional notes (1)

December 2007

APPENDIX 2

SC047452

Additional analysis (2)

5 Breakdown of unrestricted funds

Receipts					Total unrestricted funds	Total unrestricted funds last period
Donations					-	-
Legacies					-
Grants					-
Receipts from fundraisingactivities					-
Hall Hire Fees					-
buildings					-
Rents from land & buildings					-
Other (Gift Aid, interest, shared costs & refunds)					-
*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					-
Hall running costs incl electrity and fire checks					-
Insurance and licences					-
CommunityGarden Expenses					-
Hall Improvements					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Planning, Engineer and Architect Costs					-
Other					-
					-
*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

Additional notes (2)

December 2007

APPENDIX 2

Burnturk & Kettlehill Community Trust

SC047452

Additional analysis (3)

Receipts 6 Breakdown of restricted funds	University of St Andrews Community Fund	Jubilee Hall Regeneration and Recovery Project Main	FCCAN Grant	Garden Donation	Total restricted funds	Total restricted funds last period
Donations	-	-	700	3 500	4 200	-
Legacies
Grants
Receipts from fundraisingactivities
Hall Hire Fees
buildings
Rents from land & buildings
Other (Gift Aid, interest, compensation & refunds)
*Sub total* Receipts from asset & investment sales	-	-	700	3 500	4 200	-
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *ota* Payments	-	-	-	-	-	-
			~~00~~	~~3 500~~	~~00~~
					-
Expenses for fundraising & activities						362
Hall running costs incl electrity and fire checks						284
Insurance and licences
Community Garden Expenses			448	3 500	3 948
Hall Improvements						6 487
Governance costs:
Audit / independent examination
Preparation of annual accounts
Planning, Engineer and Architect Costs
Other: Activities Costs (workshops)			252		252	834

*Sub total* Payments relating to asset and investment movements	-	-	700	3 500	4 200	7 904

Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfersfunds Workshop/hire costs *Surplus / (deficit) for year*		-	-	-	-	-
					-
	-		700	3 500	4 200	7 904

		-	-	-	-	7 904) (

						536) (

		-	-	-	-	8 440) (

Nature and purpose of funds

St Andrews University Community Fund to Support Activities for All programme Closed March 2025 as all funds spent. 2.Main Regeneration and Recovery Project to improve accessibility, heating and ventilation, flexibility and sustainability of only the facility in the community.Project completed 2024, retetention period ended March 2025 and fund closed. 3. FCCAN Fife Communities Climate Action Network funds for project in community garden, and wildlife workshops. Completed March 2026. 4. Garden Donation from an indiviual for specific project. Completed by March 2026. All previous restricted funds were closed in 2023/24 period.

Additional notes (3)

December 2007

APPENDIX 3 ’ Independent examiner s report on the accounts V2

Charity name

Report to the Charity name trustees/members of BURNTURK & KETTLEHILL COMMUNITY TRUST

	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2
	Charity name BURNTURK & KETTLEHILL COMMUNITY TRUST
Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address:	SC047452
	Period start date					Period end date
	Day	Month	Year			Day		Month	Year
	1	April	2025	to		31		March	2026
								(remember to include the page numbers of additional sheets)

	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.
	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.
	In the course of my examination, no matter has come to my attention [other than that 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.
	Des Kerr				Date:		22 April 2026
	DES KERR
	Fellow of the Institute of Chartered Management Accountants (Retired)
	Annfield
	Kettlehill
	KY15 7TW

*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.

APPENDIX 3 Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose