;
:
Kirriemuir Landward West Community Grant Scheme Scottish Charitable Incorporated Organisation Scottish Charity Number SC048575 Accounts for the year ended 31 July 2025
:
Kirriemuir Landward West Community Grant Scheme
Trustees’ Annual Report and Accounts for the year ended 31 July 2025 The Trustees present their Trustees’ report together with the accounts for the year ended 31 July 2025
Charity Number: SCO48575
Registered Address
Old Manse Kingoldrum Kirriemuir DD8 SHW
Trustees
Geoffrey Hobson - Chairman Alison Andrews - Secretary Meg Mearns — Treasurer Angus Macmillan-Douglas (Resigned 11/1 1/25} Bernhard Kiirbihs (Resigned 11/11/25)
Structure, Governance and Management
Governing document
The charity was registered as a Scottish Charitable Incorporated Organisation (SCIO) on 25 July 2018. The charity has a single tier structure and the Trustees are the members of the charity. The charity’s purposes and administration arrangements. are set out in its Constitution.
Appointment of trustees
The board may at any time appoint any person to be a charity trustee, by way of a resolution passed by majority vote at a board meeting. A charity trustee vacating office at the conclusion of the annual general meeting will be deemed to have been re-elected at the board meeting 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 board and not carried.
Objectives and Activities
Charitable purposes
The Kirriemuir Landward West Community Grant Scheme is for the benefit of the communities in the Kirriemuir Landward West Community Council area.
The Kirriemuir Landward West Community Grant Scheme is essentially a grant giving body and will support community organisations whose purposes include:
the advancement of citizenship or community development;
the advancement of health and wellbeing in both young people and adults:
the advancement of the arts, heritage, culture and science;
1
;
.
Kirriemuir Landward West Community Grant Scheme
Trustees’ Annual Report and Accounts for the year ended 31 July 2025
the promotion of equality and diversity;
the advancement of environmental protection or improvement.
Activities
The Grant Scheme disburses community benefit funds which currently are from Tullymurdoch Limited, operators of a wind farm just north east of Alyth. Community groups within the prescribed area were invited to apply for grants for projects which met the criteria receivedof the KLWCGS with a closing date of 31 October 2024. Three eligible applications were it and awards made/committed to which in total utilised most ofthe available funds, so was not appropriate to hold another round of applications unti! receipt of the community benefit funds in autumn 2025.
During the financial year to 31 July 2025 grants totalling £19,146 have been disbursed to:
Sustainable Kirriemuir
Sustainable Kirriemuir is a charity promoting the provision of sustainable food and other services to people in Kirriemuir and the surrounding area. It has acquired a lease on a 17 acre field on the Kinnordy Estate to establish a local sustainable small farm for this purpose. They were awarded £19,146 of funding to erect a deer-proof fence for this field.
2025:Further grants totalling £22,860 have been awarded but were pending payment as of 31 July
Isla Primary School Parent Council
The Parent Council sought £2,860 offunding to replace planters which are rotten, These planters are used to teach the pupils about growing plant and where food comes from. Produce from the planters is used in cookery classes.
Westmuir Village Hall
The Hall sought £20,000 of funding for exterior cladding works to improve insulation and are seeking further funding for the project from other sources. The Hall Committee is awaiting the further funding from other sources being received before the work can commence and our funding be drawn upon.
Reserves
At 31 July 2025, there were unrestricted funds held of £37,973 (2024 £17,689).
Future Plans
The scheme received further Community Benefit Funds in September 2025 with the next round of applications closing on 31 October 2025.
The Trustees undertake to publicise the scheme more Widely to attract more applicants and are to look at recruiting new trustees to allow for succession planning.
.
2
Kirriemuir Landward West Community Grant Scheme
Trustees’ Annual Report and Accounts for the year ended 31 July 2024
Approved by the trustees and signed on their behalf by
Geoffrey Hobson Chairman 3 April 2025
3
Kirriemuir Landward West Community Grant Scheme
Receipts and Payments Account for the year ended 31 July 2025
==> picture [447 x 275] intentionally omitted <==
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|Notes|Funds|Funds|Funds|Fands|
|31.07.2025|31.07.2025|31.07.2025|—-31.7.2024|
|Receipts|£|£|£|£|
|Grants|received|4|39,486|-|39,486|38,375|
|Bank|interest|and compensation|
|received|5|377|-|377|531|
|Total|receipts|39,863|-|39,863|38,906|
|Payments|
|Payments relating|directly to|
|charitable activities|6|19,291|-|19,291|49,044|
|Governance costs|7|288|-|288|276|
|Total payments|19,579|-|19,579|49,320|
|Surplus/(deficit)|for year|20,284|-|20,284|(10,414)|
----- End of picture text -----
4
Kirriemuir Landward West Community Grant Scheme
Statement of Balances as at 31 July 2025
;
| Unrestricted Funds |
Restricted Funds |
Total Funds |
Total Funds |
||
|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Bank andCash | |||||
| Openingbalances | |||||
| ClydesdaleBankcurrentaccount ClydesdaleBankinstantaccessaccount Surplus/(deficit)foryear Closing balances |
1,976 15,713 20,284 37,973 |
- - - - |
1,976 15,713 20,284 37,973 |
390 27,713 (10,414) 17,689 |
|
| ClydesdaleBankcurrentaccount Clydesdale Bankinstantaccessaccount |
3,883 34,090 37,973 |
- - - |
3,883 34,090 37,973 |
1,976 15,713 17,689 |
|
| Reserves | 37,973 Sea |
- —SSS |
37,973 17,689 oe |
Reserves
Approved by the Trustees and signed on their behalf by
Meg Mearns Treasurer 6 April 2026
§
.
Kirriemuir Landward West Community Grant Scheme
Notes to the Accounts for the year ended 31 July 2025
- 1 Basis of accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2 Nature and purpose of funds
- Unrestricted funds are those that may be used at the discretion of the trustees in the furtherance of the objects of the charity. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
3 Trustees remuneration and expenses
.
- No remuneration was paid to any charity trustee or person connected to a trustee during the year. During the year expenses were reimbursed to the Treasurer of £29 (2024 - £127) and to the Secretary £17 (fnil).
4 Grants received
==> picture [420 x 107] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Funds|Funds|
|31.7.2025|=|31.7.2025|= 31.7.2025|—-31.7.2024|
|£|£|£|£|
|Grants from Tullymurdoch Ltd|39,486|-|39,486|38,375|
|39,486|-|39,486|38,375|
|——a|LS|eS||Tee|
|5|Bank|interest and compensation|received|
----- End of picture text -----
==> picture [406 x 88] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Funds|Funds|
|31.7.2025|31.7.2025|31.7.2025|=|317.2024|
|£|£|£|£|
|Bank|interest|377|-|377|531|
|377|-|377|531|
|————=====z|SSS|SE|ee|
----- End of picture text -----
6
:
Kirriemuir Landward West Community Grant Scheme
Notes to the Accounts for the year ended 31 July 2025
6 Payments relating directly to charitable activities
==> picture [407 x 224] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Funds|Funds|
|31.7.2025|31.7.2025|31.7.2025|=|-31.7.2024|
|£|£|£|£|
|Website costs|39|-|39|39|
|Printing,|postage and stationery|-|-|-|16|
|Grant to Sustainable Kirriemuir|19,146|-|19,146|-|
|Grant|to Kingoldrum|Village|Hall|
|Committee|-|-|-|31,726|
|Grant to Kilry Hall Committee|-|-|-|1,069|
|Grant|to Perth &|Kinross|Countryside|
|Trust|-|-|-|16,001|
|Bank|charges|-|-|-|q|
|Donation of|bank compensation|-|-|-|75|
|Hall rental|for meetings|60|-|60|-|
|Trustees’ mileage reimbursed|46|-|46|51|
|19,291|-|19,291|49,044|
|——————————|SS oe|
----- End of picture text -----
of £125 compensation in 2023. The Trustees agreed that £50 of this would be paid to the Treasurer in recognition of wasted time and telephone calls but the Treasurer requested that this be donated on her behalf to Guide Dogs for the Blind. The balance of £75 was similarily donated in 2024.
7 Governance costs
==> picture [401 x 64] intentionally omitted <==
----- Start of picture text -----
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Fands|Funds|
|31.7.2025|31.7.2025|=|31.79.2025|31.7.2024|
|Independent|examiners|fees|£|288|£|-|£|288|£|276|
|——S—S———oo|Se|—|
----- End of picture text -----
7
Independent Examiner's Report to the Trustees of Kirriemuir Landward West Community Trust
I report on the accounts of the Scottish Charitable Incorporated Organisation for the period ended 31 July 2025 which are set out on pages | to 6.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 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.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter 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 Regulation 9 of the 2006 Accounts Regulations.
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
==> picture [204 x 17] intentionally omitted <==
----- Start of picture text -----
" ¥vonne A Downie BAcc(Hons) CA CTA
----- End of picture text -----
Irvine Adamson
Chartered Accountants & Chartered Tax Advisers 7 St Malcolm's Wynd Kirriemuir Angus DD8 4HB
7 April 2026
,
8