LB TH ANAR IG STRE MLII 7EX ACCOUNTS FOR THE YEAR ENDED SEPTEMBER 2025 TAN CHARTERED CERTIFIED ACCOUNTANFS OTH TRUS ' ANWAL REPOR YEAR ENDED 30 SEPTEMBER ?025 The management committee present its annual report and accounts of Tolbooth Lanark (scio) for the year ended 30 S¢ptember 2025. Reference and Administrative Infonnation Charity Name.. Tolbooth Lanark (SCIO) Clwity Registration Number.. SC048358 Contact Address.. 4 High Street Lanark MLI17EX ittee Mem who served fr tober 20?4 to 30 se tember 2025 All the Committee Members who served at any time during the. year and lip to the. date of signing the accounts are shown below: Linda Rodger - Treasurer Andrew mo￿lson- Chairman Helen Mccall - Secretary Lynn¢ Leslie Mbairi Janiieson Ken Laurie (resigned) Ian L¢itch Eleanor MacLean JTM Moynagh Sylvia Russell Ob ervers Councillor Richard Lockhart Councillor Catherine Mcclymont OOTH TRUSTE S" ANNUAL REP YEAR ENDED 30 SEPTEMBER 2025 Inde endent xaminer EAC Accountancy Limited 191 Station Road Shotts ML7 4BA Bank of Scotland 23 Broomgate Lanark MLII 9EZ Documcnt The charity is colltrolled by its governing document, a deed of trusL and constitutes an Uninco￿orated chariry. Recrnitment and A ointment of New Trustees Nominations are received and discussed by the existing tn￿teeS and a vote is taken. Organisational Strncture The day to day administrdtion of grants and the processing and handling of applications prior to consideration by the tn￿teeS is delegated to the secretary. OBJECTS AND ACTIVITIES The organisation's pu￿oSe5 are the advance]nent of the arts, beritage and culture through the provision, improvement and maintenance of the Tolbooth Lanark and other associated spaces, for the use of the inhabitants of Lanark and the surrounding are&q. FtNANCIAL REVJEW A loss was incu￿ed for the year under review. This was due to continued capital expenditure on improvements. PRtNCIPAL FUNDtN'G SOURCES The main source of income is provided by Sale5 and Room Hire. TOLBOOTH ANA TRUSTE AL EPORT CONT'D YEAR ENDED 30 SEPTEMBER 202 Statement f Charity law requires the Comrnittee to prepare financial statemeiits for each financial year which show a tsue and fair view of the state of affairs of the charity and its financial activities for that year. In preparing those financial statements. the Con]mitt¢e is required to: s¢l¢ct suitable accounting policies and then apply them consistently. make judgements and estimates that are reasonable and prudent" state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the fmancial statement5. and prepare the financial statements on the going concern basis unless it is nappropriate to presutne that the charity will continue in operational existence. The Coii]mittee is respoiisible for keepiiig proper accouiitiiig recoi-ds wl)ich disclose with re.asonable aCci￿acY ai any time the f￿anCIal position of the charity and to enable them to ensure that the financial statements comply with th¢ Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the trustees on 4, December 2025 and signed on their behalf by.. Linda Rodger Treasurer DEPENDENT EXAM RTT THE OMMJ I report on the accounts of the charity for the yeaT ended 30 September 2025 which are set out on pages 5 to 10. Res res san xamin The Charity's Committee are responsible for tlie preparation of the accounis in accordance with th¢ tern￿ of the ch￿[tIeS and Trustee Investment (Scotland) Act 2005 and the Charities Accounts {Scotland) Regulations 2006. The charity Committee ¢onsider5 that the audit requirement of Regulation l O(l) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of th¢ Act and to state whether particular matters have Come to my attelltion. Basis of in dent exa ner Statement My examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records k¢pt by the charity and a comparison of the accounts presented with those records. It also includes consideration Df any unusual itetns or disclosures in the accounts and seeks explanations fi'om the Committee concerning any such mattcrs. The procedures undertakeii do not provide all the evidence tl)at would be reqiiired in an ai)dit, and conseqiiently I do not express an audit opinion on the. vie.w given by the accounts. Inde endent examiner's statement In the course of my examination, no rnatter has come to my attention. 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 Reglllation 9 of the 2006 Accounts Regulations have not b¢en met, or to which, in my opinion, attention should be drawn in order to enable a proper understauding of the accounts to be reached. Emma Holland. FCCA EAC Accountancy Limited Chartered Certified Aecoulltants 191 Station Road Shotts ML7 4BA 17. October 2025 LANA TE ORMtN T OF THE FTNAN TATEMENT YEAR ENDED 30 SEPTEMBER ?02$ Iintin The principal accounting policies, which have been appli¢d con5lStendy in the C￿￿ent year in dealing with items which are considered material to the accounts, are set out below. Th¢ Charity has adopted the requiTetnents ofthe Statement of Recommended Practice.. Accounting and Reporting by Charities (issued February 2005). Basis of re aration The accounts have been prepared in accordance with applicable accounling standards and under the historical cos convention, modifTed to reflect the inclusion of investments at mark¢t value, and in accordance with the Charities and Trusfre Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006, approved by Tolbooth Lanark (SCIO) and the Statement of Recommended Practicc.. Accouuling and R¢portiiig by Charitie5 (2005). Funds Funds are classified as either restricted fijnds or unrestricted funds, defmed as follows. Restricted fvnLts are funds subject to specific requirements as to their use which may b¢ declared by the donor or wtth their authority or created through legal processes, but still witbin the wider objects of the charity. End0￿￿￿ent fi￿dS are fimds which have been given on the conth'tion that the original capital sum is not reduced, but the income there from is used for the pU￿oSe defined in accordance with the object5 of the chariry. Uirestricted ￿ndS ar¢ cxpendable at the discretion of the Committee in fvrtherance of the objects of the charity. If parts of the unr¢stricted funds are eam]arked at the discretion of the Conmiittee for a particular purpose, they are designated as a separate fimd. This designation has an administrative pury)se only and does not legally restrict the Committe¢s' discretion to apply the fund. Incomin resource All donations are included within incoming resources under either unr¢stricted or Testricted funds according to the ternis under which the donation is made and when tlie amount ¢an be quantified with reasonable certainty. Donations are brOU￿1t IDto the accounts at their tnarket value to the charity. e5ex ended Expenditure is recognised on a cash basis when the liability is paid. LB OTH AR CI NOT ORMtNG PART THE FIN NCL4L YEAR ENT)ED 30 SEPTEMBER 2025 Accolinlin Policies CONT'D The charity has the right to occupy and use for its charitable objects certain tangible r￿ed a55ets. vested in the Tolbooth Lanark (SCIO). No consideration is payable for the use of these assets. Expaiditure iiicurred on the repair and maintenance of tbese assets is charged a5 resources expended in the statement of fiDancial activities in the year in which the lability arises. Tolbooth Lanark (SCIO) is recognised as a charity for the p￿￿ose5 of applicable taxation legislation and is therefore not subject to Lqxation on its charitable activities. The charity is not registered for VAT and resources expended therefoTe include t￿eCoVer2b]e input VAT. unre#rfc￿a R*stri¢tsd rothi 2025 Note 2025 1024 InC0￿e Activities forkentithngfi)nds 739 36,877 739 36,877 J7,616 650 40,423 41.073 vJitthle llctNits¢5 38241 38341 4J.068 150 38 -77S -775 4145 11699 14.144 11,924 11699 BO Unrestricled Funds 2025 ReStriC￿d Fwjds 2025 Totat 2025 Total 2024 Note osi Cash in baDk brougknt forward 12,699 12,699 14.844 Moven)ent in year Excess of payments over receipts 775 775 2.145 Cash in bank carried fonvard 11,924 11.924 12.699 The ￿CoUnts were approved thc Committee on 4th December 2025 and were signed orj its behalf by: Litida Rodger, Tre&gurer At)drew MoTrisotL Chairma BO LANARK Unrcstricted Funds 2025 Restricted Funds 2025 Total 2025 Totsl 2024 I. V IUAI 600 139 739 600 139 739 5(rt) 150 650 DonatXOn5 rGe Sales Room Hir¢ 26,532 10.345 36.877 26,532 30.340 36.877 io. PA AN NfD Unresthcted Funds 2025 Restricted Funds 2025 Total 2025 To¢al 2024 Anal fRe Cliaritable Activities Artists, Fees Dinosaur Shop Volunteer Exp￿SeS Kent & Rates Insurdllce Heat & Light Telephone Mdinl¢nance Cleaning Equipmenl Printing Music Licence Sundry Expens¢s l3.l27 8,214 2,303 853 2.022 6,145 1,466 1,519 1.440 13.127 8,214 2,303 853 2.022z 6.145/ 1,466 1,519 1.440 15.360 8.218 1.829 420 1.842 7,343 1,415 3,926 1,248 628 578 155 106 43,068 471 396 285 38,24E 471 396 285 38,241 elltinF At OIIIOl?0?4 Incoming Resour¢es Rcsourccs Expcndcd At 30109120?5 Restricted FuT]d8 Unrestricted Funds Total Funds 12.699 12,699 37,616 37,616 38,391 38,391 11.924