Kirriejnuir LAndw*rd West Community GrxDt Seh¢me Scottisb Charitable IDeorpDrAted Org#nisatioty S¢ottl8h Charity Number SC048575 Accoullts for the year ¢llded 31 July 2024
Kirriemuir Landward WeJt Community Grant Scheme Tru8te¢8' Annual Report and AccouDt8 for the year ¢llded 31 Juty 2024 The Truslees present their TnL8tees' report together with the accounts for the year eDkd 31 July 2024 Charity Number: SC048575 Registered Address Struclur4 Governan¢¢ and kmanage£t Governlng doc4nwnt The charity was r¢gi5tered as a Scottish Charitable Incorwrated Organisation (SCIO) on 25 July 2018. The charity has a single tier structure and the Ttee5 are the member5 of the charity. The charity'5 purposes and administration arrangements are set out in its Constitution. Appoinlment oflruslees The Ird rnay at any time appoint any person to be a charity tStee, by way of a resolution passed by majority vote at a ix)ard m¢¢ting. A charity trustee vaiating office at the concIlOn of the annual general meeting will be deemed to have been re-elected at the board m¢ctirig which next follows unless the trustee advisEs that they do not wish to be reappointed or a resolution for the reappointment of a trustee was put to the boaTd and not carried. Objectives gnd Aetivitie5 Chariiablepurposes The Kiffiemuir Landward West Community Grant Scheme is for the benefit of the communities in the Kirriemuir Landward West Community Council a The Kittiemuir Landwdtd West Community Grant Scheme is essentially a grant giving body and will support community organisations whose PUryK)ses in¢lude'. the advancement of citizenship or community development. the advancement of health and wellbeing in both young people and adults.
Kirriemuir Landward West Community GrTrt Scheme Trustee8' Annual Report and Accounts for th¢ y¢r ended 31 July 2024 the advancement of the arts. b¢Titage, culture and science. th¢ promotion of equality and diversity. the advancement of environmental protection or improvement. Activities The Grant Scheme disburses conununity benefLi fimds which currently are froln Tullymurdoch Limited. operators of a wind fam just north east of Alyth. Community groups within the prescribed area were invited to apply for grants for projects which met the criteria of the KL WCGS with a closing date of 31 October 2023. when onIy hvo applications were received. A fjJrtheT application round closing 29 February 2024 re£eived a single application to make good unexpected roÉ found during WOTk related to an earlier application. Durin8 the fInancial y¢ar to 31 July 2024 gr4nts totalling £48.796 have been disbursed to: oldrutn Villa e Hall Supporting the phased restoration of the listed building, now us¢ as the Village Hall. covering lerbISh1ncnt of the kitchen, including extra fithding for stripping out and relining the walls due to severe damp and rot discov¢red during the works. For replacement of kitchen flooring. When work started it uncovered significant dampldrdinage problems which both prevented the work and rendered the hatl unusable and thu5 unable to generate any finds. Additional emergency fjjnds were provkded to atlow the necessary repair work to be completed as soon as PKJSStble. Perth & Kinros5 Coun side Trust Conslnjction of the new footpath to Brackny Bridge, a historic suspension foot bTid8e over the River Isl4 allowing users of the Cateran Trail to avoid walking in the road. Also the repair of subsequenl storn] damage to the new path and engineering work preparing for a major restoration of the Brackny Bridge ironwork. R&8eryes At 31 July 2024, there were unrestrided funds held of £17,689 (2023 £28,103). Future Plans The scheme received fijrther Community Benefit Funds in septemb 2024. The next round of applications closed oll 31 October 2024 and further funds were distributed. son funds were retained to allow for emergency request responses. The Trnstees undertake to publicise the scheme more wid¢ly to attract morc applicants and are to look at recruiting new trustees to allow for suwession planning.
Kirriemuir LAndw4rd West Community Grant Scheme Trustees, Annual Report And Accounts for the year ended 31 .luly 2024 Approved by the trustees and sig1 on their beILf by Lhairman 3 April 2025
Kirriemuir Landward West Communlty Grant Scheme Receipts and Payment$ Ac¢ount for the y¢4r ended 31 July 2024 Unrestri¢ted Restrirted Total Funds Funds Funds Notes 31.07.2024 31.07.2024 31.07.2024 Totsl Funds 31.7.2023 R¢c¢ipts Grants re1ved Elank interest and compensation received 38,375 38,375 34,664 531 531 343 Total receipts 38,906 38,906 35,007 P8ym¢nts Payments relating directly to charitable activities Governance costs 49,044 276 49,044 276 37,915 252 Totsl payment5 49.320 49.320 38.167 Surplusl(d¢ficit) for year (10,414 10,414) 3,160
Kirriemuir landwqrd West Communlty GraDt Scheme S¢4tewent of Bal*n¢e$ as It 31 July 2•24 Unrestricted Restricted Fundg Funds 2024 2024 TolaI Funds 2024 Total 2023 B8nk and Cash Op¢ning balances Clyd¢5dale Bank current account Clydesdale Bank instant access account Surplusl(deficit) for year 390 27,713 10,414) 17.689 390 27.713 (10,414 17,689 532 30,731 (3,160) 28.103 Closing balances Clydesdale Bank current account Clydesdale Bank instant access accouut 1.976 15.713 17,689 1.976 15,713 17.6 390 27.713 28,103 Reserves 17.689 17.689 28,103 Approved by Ili¢ Triistees and signed on their behajf by 3 April 2025
Klrriemulr Landward Wt Community Grant Seheme otes to the AecouDts for tbe yeAr ended 31 Juty 21n4 l B48is Oraounting Theses cOuntS have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Inv¢strThent (S¢otiand) Act 2015 and th¢ Ch&irites Accounts (Scotland) Regulations 2006 (as llended). 2 Nature and purpo8e of Clinds Unrestricted funds are thos¢ that may be used at the dis¢r¢tion of the trustees in the furtheranc£ of the obj¢¢ts of the charity. Restricted funds may only be used for specific purposes. Restrlctions arise when specifi¢d by the donor or when funds are raised for specific pury)oses. 3 Trllst remuneraliou eIpenses No r¢muneration wos paid to any charity trustee or person connected to a trustee during the year. During the year expenses were reimbursed to the Treasurer of £127 (2023 _ £46) and to the Secretary £nil (£41). 4 CFr4nts r¢c¢ived Ullrestricted Restrlcted Fuuds Funds 31.7a024 31.7.2024 Totsl Funds 31.7.2024 Totsl Funds 31.7.2023 Grant from Tullymurdoch Ltd 38,375 38,375 38,375 38,375 34,664 34.664 5 Bnk intere8t and compenstioll received URrestrieted R&8tri¢ted FuDds Funds 31.7.2024 31.7.2024 Total Funds 31.72024 Total Funds 31.7.2023 Bank inter¢st Bank Comn$*t1017 531 531 218 125 343 531 531
Kirriemuir Landward Wut Communlty Gr8u¢ Scheme Not&% to the Aceouuts for th¢ year ended 31 Juty 2024 6 Paymejjts relating directly to eh•ritable a¢tivities Unr¢8trlcted Restricted Funds Funds 31.7.2024 31.7.2024 Totsl Fund9 31.7.2024 Total Funds 31.7.2023 Website ¢osts Printin& postage and stationery Grant to Glenisla Play Asso¢iation Grant to Kingoldn]m Village Hall ComTnittee GrAnt to RSPB Scotland Grant to Kilry Hall Conunittee Grant to Perth & Kinross Countryside Trust B}k ¢lthrges Donation of bank compensation Trustees, mil¢agc reimburs¢d 39 76 39 76 39 2.265 31.726 31.726 7.152 4,500 23.806 1,069 1,069 16,001 16,001 75 51 49,044 75 51 49.044 50 76 37,915 A serles of administrAtive failures and poor service provided by the bank resulted in a payment of £125 compensation in th¢ previous yeat. The Trustees Agreed that £50 of this would be paid to th¢ Treasurer in reco8nition of wasted tim¢ and telephone calls but the Treasurer Tequ¢sted that this be donated on her behalf to Guid¢ Dogs for the Blittd. The bal&n¢e of £75 was similarily agreed to be donat in 2024. 7 Governanee coyts Unrestricted Reslricted Fund$ Funds 31.7.2024 31.7.2024 Totsl FuDds 31.7.2024 Totsl Funds 31.72023 Independent examiners fees 276 276 252
Iodependent ExAminer's Report to the Tru$t¢e5 of Kfirrl¢muir Laodward Wo8t Community Trust I report on the accounts of the Scottish Charitable IncorwTrrated Organisation for the period ended 31 July 2024 which are set out on pages E to 6. Respe¢tive responsibilities of trustees aftd examiner The charity's trustees are responsible for the preparation of the accounts tn accordance with the temis of the Charities and Tru5lees Investsnent (Scotland) Act 2005 and the Charities AOUnts (Scotlmnd) Regulalions 2006 (ab am¢nd¢d). The charity trustees consider that the audit requirement of Regulatton 10(l) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the aOUnts L8 required under section 44(1) (c) of the Act and to stale whether particular matters have come to my attention. Basis of independent eiaminer's ststemeryt My examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006 {&% amended). An examination includes 8 review of the a¢counting rerdS kept by the charity and a Gomparison 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 undertsken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on th¢ view gtven by the accounts. IndepettdeDt examiner's statemellt In the course of my examination. no matter has come to my attention: which gives me reasonable cause to believe that in any malerial respect the requirements: to keep accounting records in accordance with Se¢iion 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 ordcr to enabl¢ a proper understanding of the accounts to be reached. Irvine Adamson Chartered Accountants & Chartered Tax Advisers 7 St ma11m'S Wyn.d Kirriemuir Angus DD8 4HB 4 April 2025