Inde dent Examlners rt to Tee$ of Arbroath 2020 I report on the accounts of the Charity for the period from 1st NovÈmber 2023 to yÈar Ènd 31st Ortober 2024 which a set out on pages 5-6 Ive slbllttle5 of TTUStee5 and Examlner The Charity's trustees are responsible for the preparation on the accounts in accordance with the terms of the Charities and Trustees {Stotlandl Art 2005 and the Charitles Accounts {Scotlandl re8ulation5 2006. The Charity trustees consider that the audit requirernents of Regulation 10 {11 Id) of the Accounts Regulations do not apply. It is my responsibility to examine the accounts required under section 44111 Icl of the Act and to state whether particular matters have come to my attention. Basls of Inde nde Examlnerf Statemen My examination 15 carried out in accorflance with Regulation 11 of the Charities Accounts Iscotland) Regulations 2CQ6. An examination includes a review of the accounling records kept by the charity and a comparison on the accounts presented with these records. It also includes consideration of any unusual rcems or dis¢losures in the accounts and seeks explanations from the trustee5 concernin8 any such matters. The procedures undertaken do not provide all the eviden that would be required in an audit and consequently I do not express and autht opinion on the view given by the accounts. Inde ndent Examiner's Statement In the course of my examination matter has come to my attention Which gives me reasonable cause to believe that in any respert the requirements; lal to keep accounting records in accordance with section 44111 lal of the 2CK)5 Act and Regulation 4 of the 2006 Accounts Regulations, and {bl to prepare Account whlch accord with accounting records and comply with Regulation 9 of the 2006 Accounts Regulation5 have not LEen mel. or to which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Statement of Recelpts and Payments for the year ended 315t Ortober Z024 Unrestrirted Restilcted Year ended Funds Funds 3111012024 Re¢elpts Donation5 Grants 150 150 18.415 18,415 Total receipts Payments Cost of Charitable Activities 133.40 15,416.73 15,550.13 Total Payments Surplus/(deficit} for the year 16.60 3 014.87 Statement of Balances-As at 3tst October 2024 Unrestrlrted Funds Restrfrted Funds Total 2023 Surpluslldeficitl for the year 16.60 2,998.27 3,014.87 Closing cash at bank 2.998.27 8.469.58 Reconciliation of bank balanc Unrestrfcted Funds Restrirted Funds Balance 5.454.71 2023 Surplus/Deflcit for year 16.60 2,998.27 5.454.71 Balance 3111012024 8,597.32 Isi
Notes to a¢untS-f0r year ended 31st October 2024 l Ba515 of A¢¢ountin8 These accounts have been prepared on a ReiptS & Payments basis in accordan with the Charities & Trustee Investment (Scotlandl Act 2005 and the Charities Accounts {Scotlandl Regulations 21XJ6 las amended) 2 Nature and purpose of funds Unrestricted funds are those that ma be used at the discretion of the trustees in furtherance of the objects of the charity. During the year the charity received a donation of £150 in compensation for poor service. This to be used to support the planning and delivery of events. Restrirted funds may only be used for specific purpose5. Re5triction5 arise when specified by the donor or when funds are raised for specific purposes. Grants totalling £18.415 were feceNed from Creative Scotland for the year ending October 2024. These finds were allocated specifically for the payment of a project coordinator. provider fees and asso¢iated costs of the projett. 3 DonatloTrs Unre5tri¢ted Funds Restrlcted Funds Totsl 2024 RBS 150 Iso 4 Grants Unrestrkted Funds Restrirted Funds 18,415 Total 2024 18.415 Creative Scotland 5 Cost of Charttable Activitie5 Unrestrlcted Funds Restrlrted Funds Totsl Z024 General 133.40 15. 416.73 15.550.13