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 T￿￿tee5 are the member5 of the
charity. The charity'5 purposes and administration arrangements are set out in its Constitution.
Appoinlment oflruslees
The I￿￿rd rnay at any time appoint any person to be a charity t￿Stee, by way of a resolution
passed by majority vote at a ix)ard m¢¢ting. A charity trustee vaiating office at the concI￿lOn
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 Gr*Trt 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
le￿rbISh1ncnt 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 sig￿1 on their beI￿Lf 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 r￿e1ved
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 W￿t Community Grant Seheme
otes to the AecouDts for tbe yeAr ended 31 Juty 21n4
l B48is Ora￿ounting
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 B*nk intere8t and compens*tioll 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 Com￿n$*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 A￿OUnts (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 a￿OUnts 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 re￿rdS 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 ma1￿1m'S Wyn.d
Kirriemuir
Angus
DD8 4HB
4 April 2025