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2025-12-31-accounts

Scottish Charity No. SC048579

ABERCHIRDER & DISTRICT COMMUNITY ASSOCIATION SCIO RECEIPTS AND PAYMENTS ACCOUNTS

FOR THE YEAR ENDED 31“ DECEMBER 2025

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BAIN HENRY REID
CHARTERED ACCOUNTANTS
www.bainhenryreid.co.uk
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Scottish Charity No. SC048579

Reference and Administrative Information

Charity Name:

Aberchirder & District Community Association SCIO

Charity Registration Number: SC048579 Contact Address: 27 Causewayend Crescent Aberchirder Huntly Aberdeenshire ABS54 7TF

Trustees

Stephen Forrest Chairperson Brenda King Vice Chairperson Jonny Barton Secretary Brian King Treasurer David Chalmers Jayne Michie Kevin Stearman David Jarvis Jake Donald Sarah McKinnon David Dunstall

Zander Wright

resigned - 18/3/25 appointed - 18/3/25 resigned - 23/9/25 appointed - 23/9/25

Independent Examiner Mr. John Bowie

c/o Bain Henry Reid, 51-53 High Street, Turriff, Aberdeenshire AB5S3 4EJ

Bankers Virgin Money ple

l

Scottish Charity No. SC048579

Aberchirder & District Community Association SCIO Trustees’ Annual Report for the year ended 31st December 2025

Structure, Governance and Management

Governing Document

Aberchirder & District Community Association SCIO (hereafter referred to as ‘The Association’) is administered in accordance with the terms of the Deed of Constitution.

Recruitment and Appointment of Trustees

The individuals who signed the charity trustee declaration forms which accompanied the application for incorporation of the SCIO are deemed to have been appointed by the members as charity trustees with effect from the date of incorporation of the SCIO. The board may, at any time, appoint any member of the Association to be a charity trustee who is believed to have the skills and commitment to contribute to the management affairs of the Association. Such an appointment can be either to fill a vacancy or as an additional charity trustee.

Organisational Structure

The Association was set up in 1996 and operated as an unincorporated association until 28" February 2019. With effect from 1°! March 2019, following approval from OSCR, the Association is now a Scottish Charitable Incorporated Organisation (SCIO) having charitable status under the Charities and Trustee Investment (Scotland) Act 2005. Members of the Association must be a minimum of[20][whilst][the][number] of charity trustees must be a maximum of 13. The committee meets regularly once a month, except in December, and is responsible for the financial matters relating to the upkeep and smooth running of the Association together with the organisation of events and projects which become the ultimate responsibility of the Association. Objectives and Activities The objectives of the Association are to benefit the community of Aberchirder which comprises the postcode sector AB54 7 with the purpose of advancing community development (including the advancement of rural regeneration) within the Community, but only to the extent that this purpose is consistent with furthering the achievement of sustainable development. It is the Association’s duty to ensure that the pavilion at McRobert Park, Parkview, Aberchirder is maintained to a satisfactory standard. In 1996 Aberdeenshire Council granted the Association a 25 year lease for the land on which the building stands. In October 2017 McRobert Park Association Ltd (MPAL) acquired the land from Aberdeenshire Council under an asset transfer. In December 2018 MPAL granted the Association a new 25 year lease to include the pavilion, the hard surface area adjacent to the pavilion and a shed which stores Association equipment. In December 2024 the Association purchased a new storage container which is temporarily situated adjacent to the pavilion. The pavilion incorporates changing room facilities, a small kitchen and a gymnasium. Under the terms of our Lottery funding the supervision, cleaning, maintenance, etc. is managed by a Pavilion Committee. The gymnasium can be converted to a meeting room which again, under the terms ofour lottery funding, can be used by local community groups. Day-to-day financing of the pavilion is the responsibility of the Association and one to two individuals, who are not trustees, receive wages to ensure the building is kept clean and tidy. The full-size football pitch at McRobert Park is not the direct responsibility of the Association. It remains the property of Aberdeenshire Council with whom we liaise over the use of this facility.

4)

In December 2017 the Association acquired a lease from Aberdeenshire Council for a piece of land at the corner of North Street and Market Street. During 2018 and 2019 this piece of land was landscaped into a community garden for use by the community and was formerly opened on 27" July 2019. The Association will retain responsibility for the maintenance of the garden with the intention ofinvolving volunteers from the community to assist with most of the work.

The Association assists Aberdeenshire Council with the maintenance of Cleanhill Wood which lies to the south of Aberchirder. This is a wood on a hill which has designated footpaths and a picnic area for use by the public. In addition, we assist in maintaining walkways and footpaths surrounding Aberchirder together with flower tubs and certain flower beds which are filled with plants supplied by residents and Aberdeenshire Council.

Each year the Association has taken on the task of providing Christmas lights and a Christmas tree to central parts of the village. The lights are attached to lamp posts in Main Street, North Street and South Street and the Christmas tree is erected in the community garden.

The village website and the Association’s Facebook page are both the direct responsibility of the Association. They provide comprehensive information about activities, businesses and organisations within the local community together with a detailed history of the village and surrounding area.

Looking specifically at fundraising activities, the Association holds an annual Fun Day at McRobert Park during the summer. Stalls are run by local organisations who raise funds for themselves and contribute to Association funds with a donation. The main area of fundraising for the Association at this event is the burger stall. Other regular fundraising events each year include coffee mornings, quiz nights and car boot sales.

Achievements and Performance

At the beginningofthe year it was decided that the Fitness Centre at the Pavilion was in need ofan upgrade. Arrangements were already in place for all gym members to receive key cards for the new pavilion entry system. Successful applications were also made for funds from the Deuchries Windfarm Fund for new exercise equipment. Exercise bikes, weightlifting equipment and a rowing machine were purchased replacing existing machines which were already showing a constant need for repair. The system for inductions was upgraded and modifications were made to the retention of records covering gym membership. This, together with extra publicity, has resulted in a significant increase in gym members. Plans for 2026 are to further improve the fitness centre experience and add new signage to highlight McRobert Park and the Pavilion.

Another project of 2025 has been to arrange the installation ofsolar panels to the roofof the pavilion. Once again this needed successful grant applications, this time to CARES (Community and Renewable Energy Scheme) as well as the Deuchries Windfarm Fund. The panels were installed in December and the final electrical work is expected early in 2026. A reduction in energy expenses of the pavilion are expected, which will be a significant help with all costs involved with the upkeep of the building.

The Community Action Plan in 2024 raised various concerns which residents felt should be given attention. One priority concern was the need for a shelter at the bus stop next to the playpark in Main Street. Whilst accepting that the bus service in Aberchirder is not the busiest, Banff Academy pupils wait there every school day morning for their school bus. Negotiations with Aberdeenshire Council have been ongoing and the Association was delighted to see a shelter erected by the Council in December 2025.

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Looking at the general appearance ofthe village much work has been done to enhance the flowers, plants and flower beds. Some self watering planters have been purchased and placed in areas ofthe village. With the help of residents and the Aberchirder Men’s Shed, bedding plants and flowers have provided constant colour throughout the year. The annual project of erecting the Christmas lights and Community Garden Christmas tree has also been completed. Much work is needed for the fundraising activities but these could not go ahead without the support of the local community. We are very fortunate in Aberchirder to have residents who support all our projects and the positive feedback received encourages the committee to continue with improving a village of which we are proud to be a part.

Financial Review

The period began with a bank balance of £6,207 in the main current account, £3,862 in the account designated for Deuchries Windfarm money and cash in hand of £76. The main current account included £1,362 of restricted funds set aside, firstly, for racking in the new container storage unit and, secondly, to pay the remaining 50% ofthe cost of a new pavilion entry system. A project for 2025 has been a major upgrade ofthe fitness centre within the pavilion. Successful grant applications totalling £6,310 were made to the Deuchries Windfarm allowing the Association to purchase new weightlifting equipment, exercise bikes and a rowing machine. These have all been installed within the fitness centre replacing existing machines for which the Association received £230 in donations. Additionally, two other successful Deuchries Windfarm applications have allowed us to purchase newself watering flower tubs for the village costing £2,046, and the installation of solar panels on the pavilion roof, a project which cost the Association a total of £28,578. The Windfarm grant for the solar panels was for £19,000 with the balance coming from a grant from CARES (Community and Renewable Energy Scheme) who specialise in funding for this kind of project. By the year's end a total of £16,314 had been paid to AES Solar leaving a balance of £12,264 payable in 2026.

During the year, fundraising continued to be an important part of the Association’s work. Three coffee mornings were held in the Village Hall, raising a net surplus of £1,366 and a quiz night was held in the New Inn raising a net surplus of £261. Eight car boot sales have also been held in McRobert Park raising a valued addition to funds of £1,591. The annual family fun day was held in June during which the Association raised £324 and received donations of £170 from stall holders. Other income included £101 from a lucky square fundraiser and general donations for 2025 amounted to £1,784.

The Fitness Centre has continued to be popular with an increase in membership compared to 2024. The total receipts from members’ subscriptions in 2025 increased to £5,150 against a figure of £3,760 in 2024. Receipts from the hire of the pavilion were £570. Total costs for the pavilion, excluding projects for the solar panels, entry system and new exercise equipment, amounted to £6,274 which included £404 for servicing expenses on alarms, £1,529 on electricity and £4,341 was spent on cleaner’s wages, small equipment items, general routine maintenance and cleaning materials.

Total environmental costs in 2025 were £2,311 which included the cost of the new planters mentioned earlier. Accountants fees were £1,248 compared to £1,164 in 2024 and insurance costs, including public liability and building insurance were £2,743, an increase of £106.

We finish with a bank balance of£8,249 in the main account. £2,686 of[this][balance][is][restricted][funds][and] is money set aside as part of the remaining cost of the solar panel installation. The remainder, including cash in hand of £187, totals £5,751 and is unrestricted funds which can be used for general community projects. This represents an increase over the year of £829 in unrestricted funds compared to 2024. Our balance remains at a satisfactory level to continue our work for the community, to whom we owea special thank you for supporting the Association’s fundraising activities. The No.2 a/c has a balance of £831.

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Reserves Policy

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It is the Trustees policy to hold funds in two bank current accounts to retain instant access to address the needs of the community. The Association maintains one current account for the day-to-day financial transactions and a second current account designated No.2 a/c which receives income from the Deuchries Windfarm. Income to the No. 2 a/c is received directly from Bradley Wind Energy Ltd (formerly Green Cat Renewables Ltd) and disbursed to clubs and organisations from the Aberchirder, Alvah and Forglen areas who submit grant applications during the year. A separate committee including representatives from the Association, Alvah, Forglen and local clubs and organisations meet each year to assess and make decisions on the applications. In 2025, the balance of the No 2 a/c began at £3,862. During the year £62,747 was received into the account from Bradley Wind Energy Ltd and £4,719 was returned from previous grants which were not fully utilised. £70,496 was allocated to successful applicants. The balance ofthis restricted fund was £831 at the year end.

The treasurer also maintains a small cash balance which is only used for transactions where the payee prefers to be paid in cash.

Statement of Trustees’ Responsibilities

The members of the committee must prepare financial statements which give sufficient detail to enable an appreciation ofthe[ transactions][of][the][Association][during][the][financial][year.] The members[of][the] committee are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Association at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the Association and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf.

SOGpt— iJ) AL cosh : Stephen Forrest Chairperson

24th March 2026

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Scottish Charity No. SC048579

5

Aberchirder & District Community Association SCIO Independent Examiner’s Report to the trustees for the year ended 31‘ December 2025

I report on the accounts of the charity for the year ended 31*' December 2025 which are set out on pages 2 to 9.

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 Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity’s trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts 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 2006 Accounts Regulations. 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 | 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

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. To keep accounting records in accordance with Section 44(1)(a) of the Charities and Trustee Investments (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006

  3. To prepare accounts which accord with the accounting records and comply with Regulation 9 of the Charities Accounts (Scotland) Regulations 2006

  4. have not been met, or

  5. to which<f ny opinion, attention should be drawn in order to enable a proper understanding of the accounts 46 be reached.

John Bowie BA/CA

Bain Henry Réid Chartered Accountants 51-53 High Street Turriff Aberdeenshire ABS3 4EJ

24th March 2026

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Aberchirder & District Community Association SCIO Receipts and Payments Account For the year ended 31*' December 2025

Scottish Charity No. SC048579

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |Unrestricted|Restricted| |Note|funds|funds|Total|Total| |Incoming|resources.| |Incoming|resources|from|generated|funds| |-|Voluntary|income:|Donations|and|grants|l|1,788|94,822|96,610|=|81,548| |-|Activities|for|generating|funds|2|4,817|-|4,817|4.272| |Incoming|resources|from|charitable|activities|3|5,825|-|5,825|4,365| |Other|incoming|resources|-|-|7| |Total|incoming|resources|12,430|94,822|107,252|90,185| |Resources|expended.| |Cost|of generating|funds| |-|Costs|of generating|voluntary|income| |-|Fundraising|trading:|costs|of goods|sold|4|1,859|-|1,859|2,085| |and|other|costs| |-|Other|costs|of generating|funds|-|-|-| |Charitable|activities|5|8,494|96,529|105,023|114,253| |Governance|costs|1,248|-|1,248|1,164| |Total|resources|expended|11,601|96,529|108,130:|117,502| |Transfers|-|-|.|-| |Net|movement|in|funds|829|(1,707)|(878)|(27,317)| |Total|funds|brought|forward|4,922|55223|10,145|37,462| |Total|funds carried|forward|5,751|—- 3,516|9,267|10,145|

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Aberchirder & District Community Association SCIO Scottish Charity No. SC048579 Statement of Balances for the year ended 31*‘ December 2025

2025 2024
Bank and Cash in Hand
Current Account 8,249 6,208
Current Account No.2 83] 3,861
Cash in Hand 187 76
9,267 10,145
Reserves
Restricted funds 3,516 §,223
Unrestricted funds - general 5,751 4,922
9,267 10,145
Movement in funds At 1/1/2025 Income Expenditure Transfer At31/12/2025
Restricted funds
Deuchries Windfarm Fund 3,861 67,466 (70,496) - 831
DWCF- Container, racking 432 - ( 432) - -
DWCE —New Pavilion Lock 930 - ( 930) - -
DWCE -— Flower tubs 2,046 ( 2,046) - -
DWCF — Weight Lifting Equipment 1,220 ( 1,220) - -
DWCF — Rowing Machine Equipment 2,300 ( 2,300) - -
DWCF -— Exercise Bike Equipment 2,790 ( 2,790) - -
DWCF- Pavilion Solar Panels 19,000 (16,315) - 2,685
5,223 94,822 ( 96,529) - 3,516
Unrestricted funds 4,922 12,430 (11,601)
_
- 5,751
10,145 107,252 (108,130) - 9,267

Approved by the Trustees and signed on their behalf.

Cts ~ ee) “ St —— Stephen Forrest Chairperson

24th March 2026

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Aberchirder& District Community Association SCIO Aberchirder& District Community Association SCIO Scottish Charity No. SC048579
Notes to the accounts for theyearended 31‘ December 2025 2025, 2024
Unrestricted Restricted
Funds Funds Total Total
1. Voluntary income - Grants
A’shire Council Area Initiative Fund - - 6,042
Deuchries Windfarm Fund 62,747 62,747 60,553
DWCF funds returned 4,719 4,719 6,957
Windfarm Grants (ADCA) 27,356 27,356 5,938
Donations 1,784 - 1,784 2,058
Sundry income 4 - 4 .
1,788 94,822 96.610 81,548
2. Activities for generating funds
Coffee Mornings 1,682 1,682 1,488
Lucky Squares 101 101
Summer Fun Day 1,138 1,138 1,182
Car Boot Sales 1,59] 1,591 977
Quiz Nights 305 305 625
4,817 _ ee 4,817 4,272
3. Incoming resources from charitable activities
Pavilion Fitness Centre 5,720 5,720 4,365
Promotional Sales 105 LOS -
5,825 5,825 4,365
4. Expenditure on fundraising
Coffee Mornings 317 317 291
Quiz Nights 44 44 99
Summer Fun Day 584 584 548
Christmas Market - - 268
Insurance 914 _ 914 879
1,859 1,859 2,085
5. Resources expended on charitable activities
Pavilion Fitness Centre 6,386 7,240 13,626 6,260
Pavilion solar panels - 16,315 16,315 .
Grants distributed re: Windfarm - 70,496 70,496 66,026
Environment inc. Community Garden 265 2,046 2,311 5,568
Craigiebrae Path project - . . 25,800
Purchase ofstorage container : . - 3,840
Racking for storage container - 432 432 -
New barbecue equipment - - - 1,174
New saltire flags - - - 496
Windfarm Grants - excess returned . - - 3,185
Insurance 1,828 - 1,828 1,758
Christmas lights 15 - 15 .
Printing& stationery - - - 12
Website costs - - - 80
Otherexpenses - ee - __54
8.494 96,529 105,023 114,253

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Aberchirder and District Community Association SCIO Receipts and Payments Account For Period from Ist January 2024 to 31st December 2024

31/12/24 31/12/23
Note Unrestricted
funds
=Restricted
Funds
Total Total
Incoming resources
Incoming resources from generated funds
- Voluntary income: Donations and grants 1 2,058 79,490 81,548 100,069
- Activities for generating funds 2 4,271 - 4,271 §;135
- Investment income - - - -
Incoming resources from charitable activities 3 4,365 - 4,365 4,690
Other incoming resources - - -
Total incoming resources 10,694 79,490 90,184 109,894
Resources expended
Costs ofgenerating funds
- Costs ofgenerating voluntary income - - - -
- Fundraising trading
: costs ofgoods sold
4 2,085 - 2,085 1,400
and other costs
- Other costs of generating funds . - - -
Charitable activities 5 8,058 106,193 114,252 74,574
Governance costs 1,164 - 1,164 1,068
Total resources expended 11,308 106,193 117,501 77,042
Transfers - -
Netmovement in funds (613) (26,704) (27,317) 32,852
Total funds brought forward 5,535 31,927 37 462 4,610
Totalfundscarriedforward 4,922 5,223 10,145 37,462

Aberchirder and District Community Association SCIO Statement of Balances As at 31 December 2024

Dec-24 De¢-23
Bank and Cash in Hand
Current Account 6,207 34,979
Bank account re windfarm grants 3,862 2,377
Cash in Hand 76 106
10,145 37,462
Reserves
Restricted funds §:223 31,927
Unrestricted funds - general 4,922 5,535
10,145 37,462
Movement in funds At.01/01/2024 Income Expenditure Transfer At 31/12/2024
DeuchriesWindfarm fund
Towns/VillagesAmenity Fund
Deuchries Windfarm - Shredder, compost, tubs
2,377
750
67,510
2,970
1,184
(66,026)
(3,720)
(1,184)
- 3,861
-
-
DeuchriesWindfarm -Flags
Deuchries Windfarm - Barbeque griddles
496
1,198
(496)
(1,198)
.
-
Grants forstorage unit
Deuchries Windfarm- pavilion lockingsystem
GrantforCragiebrae project
-
-
28,800
1,200
1,860
(768)
(930)
(28,800)
-
-
432
930
-
31,927 76,418 (103,122) - 5,223
Unrestricted funds §:535 13,767 (14,380) 4,922
37,462 90,185 (117,502) : 10,145

Approved by the Trustees and signed on their behalf

Brenda King Chairperson

Date 18 March 2025

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Aberchirder and District Community Association SCIO Notes to the accounts

For Period from 1 January 2024 to 31 December 2024

Unrestricted Restricted 2024 2023
funds Funds Total Total
1 Voluntary income
Grants
Towns & Villages Amenity Fund - 6,042 6,042 750
Deuchries Wind farm - 60,553 60,553 60,966
Grant Funds Returned - 6,957 6,957 -
Windfarm grant - 5,938 5,938 36,356
Aberdeenshire Council Resilience Fund - - 1,649
Donations 2,058 - 2,058 348
2,058 79,490 81,548 100,069
2 Activities for generating funds
Coffee morning(s) 1,488 - 1,488 1,617
Coronation Fun Day Event - 427
Car Boot Sales 977 977 658
Ride the North Fun Day Event . 1,662
Quiz Night 625 . 625 771
Family Fun day 670 670
Christmas market 512 512
4,271 - 3,089 5,135
3 Incoming resources from charitable activities
Pavilion Fitness Centre 4,365 - 4,365 4,668
Sale of Coronation coins - 23
4,365 - 4,365 4,691
4 Expenditure on fundraising
Coffee morning(s) 291 - 291 305
Quiz night 99 - 99 96
Ride the North - 204
Family Fun Day 548 548
Christmas Market 268 268
Insurance 879 879 795
2,085 - 2,085 1,400
5 Resources expended on charitable activities
Pavilion Fitness Centre 5,330 930 6,260 3,890
Grants distributed to local groups re windfarm 66,026 66,026 59,270
Environmental including community garden 825 4,743 5,568 166
Christmas lights - 19
Printing & Stationery 12 12 111
Web site costs 80 80 80
Insurance 1,758 1,758 1,590
Other expenses 54 1,670 1,723 242
WLB (Contracts) Ltd - building Craigiebrae footpath 25,800 25,800
M Alexander Properties - Storage container 3,840 3,840
New Gazebos - 2,790
Coronation Fun Day Event - 3,977
Resilience Team expenses - 1,116
Resilience Fund excess returned - 533
Windfarm Grants - excess returned 3,185 3,185 789
8,058 106,193 111,067 74,574