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 £**|**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** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**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 2 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 3 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 £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**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** 1. 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**