2024-08-31-accounts

BRIDGE OF ALLAN COMMUNITY ACTIVITIES GROUP

Annual Report & Financial Statements

For the Year ended

31 August 2024

Scottish Charity No SC048808

FOR THE YEAR ENDED 31 AUGUST 2024

ANNUAL REPORT & FINANCIAL STATEMENTS

CONTENTS

Trustees’ Annual Report .............................................................................................................................. 3 - 5
Independent Examiner’s Report .......................................................................................................... 6
Statement of Receipts & Payments ..................................................................................................... 7
Statement of Balances......................................................................................................................... 8
Notes to the Financial Statements ............................................................................................................. 9 - 10

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2024

The trustees are pleased to present their report and financial statements together with the independent examiner’s report for the year ended 31 August 2024.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity Name Bridge of Allan Community Activities Group Charity Number SC048808 Principal Address Allan Community Centre Fountain Road Bridge of Allan FK9 4AT

Current Trustees

Trustees Resigned during the year

Bankers

Bank of Scotland PLC 7/13 Port Street Stirling FK8 2EJ

Independent Examiner

Cameron Accounting 12 Woodlands Road Lundin Links KY8 6HG

3

FOR THE YEAR ENDED 31 AUGUST 2024

TRUSTEES’ ANNUAL REPORT

STRUCTURE GOVERNANCE AND MANAGEMENT

Governing Document

The charity is a Scottish Charitable Incorporated Organisation (SCIO) and was incorporated on the 2[nd][of ] November 2018. It is governed by its constitution.

Appointment of Trustees

Trustees are elected at the Annual General Meeting which will be held in October. Under the terms of the constitution there must be a minimum of three and no more than eight trustees. Out of these there shall be trustees who were elected or appointed and no more than two shall be trustees who have been co-opted and may not be members of the organisation.

Organisational Structure

The structure of the organisation consists of: -

• the MEMBERS - who have the right to attend members' meetings (including any annual general meeting) and have important powers under the constitution; in particular, the members appoint people to serve on the board and take decisions on changes to the constitution itself.

• the BOARD - who hold regular meetings and control the activities of the organisation; for example, the board is responsible for monitoring and controlling the financial position of the organisation.

OBJECTS & ACTIVITIES

Charitable purposes

The Charity was established to provide facilities and resources to provide opportunities for participation in recreational and leisure pursuits that promote social welfare and the improvement of health and wellbeing for the local community.

Activities

Activities during the year included:

• Pickleball, badminton, volleyball, netball, fitness, and football in the main hall

• Boccia, judo, karate, tai chi, carpet bowls and childminding groups in the lounge

• Current affairs, music groups, lacemaking, needlework, machine knitting, French lunch club, parents/toddlers, Mah jong, bridge and canasta in the two small rooms

• Fitness class and general fitness work in our small gym

ACHIEVEMENTS & PERFORMANCE

The Activities Group continued to provide the facilities and equipment to allow our many member groups to offer a wide variety of activities and sports covering all ages and abilities to the local community and beyond. From Parent & Toddlers and Childminders through to lacemaking and Tai Chi. From physical activity like judo and football through to more sedentary pastimes such as jazz appreciation and Bridge. This year we welcomed 4 new groups.

• Boccia ,

• a welcome return of Carpet Bowls ,

• the currently incredibly popular Pickleball and

• Mah Jong (which is offered as an activity to members of the University of the Third Age (U3A) who also use the Centre for Tai Chi, Bridge and Current Affairs discussion groups).

2024 saw the Centre host what proved to be an enormously successful Repair Café event in conjunction with Transition Stirling and there are plans to hold further events in the coming year.

As an additional benefit to our Members, the Group organized and funded 2 First Aid Courses. These were very well

attended and received by those who attended.

This year also saw the distribution of our brochure for to all households in the FK9 postcode area to increase use of the Centre by the local Bridge of Allan community. The brochure gave details of the many sports and activities that are on offer, as well as the facilities available for any new group that might want to start up.

4

TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2024 FINANCIAL REVIEW Overview Our main source of funding is frun momb¢tship fees th a small •Jdrtional incomo fr￿fi visitor f¢es paid by non- members attending activities al the Cenlre. Al fvnds for the accounlirrfJ year are unrestricted. Total receipts for the y8ar ￿re £12,02712023'. £10,184). Total payments for th8 yoar were £6.34712023.' £1.2521. The charity ther•fore had a surplus of £5,68012023= £8,932). Reser¥es Policy Trustees maintain that they require £35.000 for the normal day-to-day running of the Centre and for the general upkeep of the fabric ofthe centre each year. As of 1 September 2024. ther8 is £65.294 in th8 general furMI. FUTURE PLANS Increase usage ofthe Centre by tr)cal reshdents aryj organisations by investwating regular weekend opening and becoming a base for k)cal charitable GYganisatK)ns. Replace the Sp￿ts Hall fioor (Budget £10.IMI. Refresh and upgrade the Gym by replacing dd and broken machinery and equipment and installing apparatus not usually found in-mainstream" gyms to provide a more inclusive community facilty. Install wi-fi throughout the Centre. APPROVAL This rewrt was approved by the Iruslees ￿ May 29 on their behaw by..

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 AUGUST 2024 Independent Examinerfs Report to the Trustees of Bridge of Allan Communty Activities Group I report on the accounts of the charity for the year ended 31 AUg￿t 2024 ts the Bridge of Allan Communty Activlties Group, which are set pages 7 to 10. Respective responsibilities of Trustees and Examiner The charity's Iruslees are responsible for the preparation of the accounts in accordance V￿th the te￿nS of the Chari(ies and Trustee Investment IScoUand} Act 2005 llhe 2005 Acri and the Charities Accounts (Scollandl Regulations 2006 las amended) llhe 2006 RegulatK)ns'}. The trustees consider that the audit requirement of Regulation {101{11{d} of the 2006 Regulations does not apply.11 is my responsibility to examine the accounts under SeCtic￿ {441{1Mcl of the 2005 Act and to state whether particular matters have come to my attention. Basi5 of Independent Examinerfs Statemenl My examination is carried out in accordance Regulats"on 11 of the 2006 Regulats"ons. An examination includes a review of the accounting records kept by the chanty and a ￿)mparisOn of the accounts presented with those records. It also includes consMJerats"on of any unusual rtems or disclosures in the accounts, and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audrt. and cOnsequen￿Y I do not express an audit opinion on the view given by the accounts. Independent Exarninerfs Staternent In Connection wth my examination. no matter came to my attention'.- which gNe$ me ￿aSOnable cause to beI￿ve that in any material respect, the requrements to keep accounts'ng reccffds in accordance with seclion 4411Xal of the 2005 Act and Regulation 4 of the 2006 Regulations. and • lo prepa￿ accounts whKh accord with the acCo￿trng reca)rds and t>)mply with Regulation 9 of the 2006 Regulations have not been met. 2. to which, in my opinion, attenti£￿ should be drawn in order to enable a kyoper underslanding of the a¢￿Unts to be reached Cameron Accounting 12 Woodlands Road Lundin Links KY8 6HG Date.. May 29, 2025

FOR THE YEAR ENDED 31 AUGUST 2024

STATEMENT OF RECEIPTS & PAYMENTS

Receipts Membership Fees Trading Income Payments Charitable Activities Governance Costs Donations Made Purchase of Fixed Assets Net movement in funds Transfers between funds Surplus/(Deficit) for year	Note	Total 2024 Total 2023
	4 5 6 7	£ 12,027 £ 10,184 - -
		12,027 10,184 4,078 752 150 150 400 200
		4,628 1,102 1,719 150
		6,347 1,252
		5,680 - 8,932 -
		5,680 8,932

All funds are unrestricted

The Notes on pages 9 to 10 form an integral part of these accounts.

7

AS AT 31 AUGUST 2024

STATEMENT OF BALANCES

		Total	Total
	Note	2024	2023
Funds Reconciliation		£	£
Balance brought forward		59,614	50,682
Surplus/(Deficit) for year		5,680	8,932
Balance carried forward		65,294	59,614
Bank & Cash Balances
Cash at Bank		65,255	59,561
Cash in Hand		39	53
		65,294	59,614

Other Assets	Original	Estimated	Estimated
	Cost (£)	value (2024)	value (2023)
Pickleball Equipment	598	500	-
Hand dryers	430	360	-
Gym Equipment	411	339	108
Crash Mat	372	301	335
Indoor Footballs	355	298	48
Fridge	230	186	207
Plyo Jump Box	150	135	150
Badminton & Volleyball Nets	139	125	125
Badminton Rackets	98	69	-
Card Payment Terminal	95	-	-
	2,878	2,313	973

Liabilities

Prep & IE of Accounts 150 150

All funds are unrestricted.

The charity has no contingent liabilities.

The Notes on pages 9 to 10 form an integral part of these accounts.

These accounts were approved by the trustees on and signed on their behalf by: May 29, 2025

8

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2024

1. Basis of Preparation

These accounts have been prepared on the receipts & payments basis in accordance with:

• (a) The Charities and Trustee Investment (Scotland) Act 2005

• (b) The Charities Accounts (Scotland) Regulations 2006 (as amended)

There have been no changes to the basis of preparation or to the previous year’s accounts.

2.

Fund Accounting

• (a) Unrestricted funds are those that can be expended at the discretion of the trustees in the furtherance of the objects of the charity.

• (b) Designated funds are unrestricted funds that the trustees have set aside for particular purposes. The designation is administrative only and does not restrict the trustees’ ability to apply the funds.

• (c) Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for specific purposes. The charity had no restricted funds during the accounting year.

• (d) The purposes of the funds are shown in Note 8.

3. Transactions with trustees and related parties

• (a) No remuneration was paid to trustees or any persons connected with them during the accounting year. (2023: Nil)

• (b) No expenses were reimbursed to the trustees during the accounting year. (2023: Nil)

4. Membership Fees

embership Fees
Visitor Fees Membership Fees Group Membership Fees	2024 2023
	£ £ 58 53 10,563 8,720 1,406 1,411
	12,027 10,184

5. Charitable Activities

haritable Activities
Admin Insurance Licenses & Fees Consumables Gym Inspection Equipment Sundries Fabric Marketing & Publicity Training	2024 2023
	£ £ 111 82 226 226 1,015 328 76 49 - - 18 - 60 - - 67 1,772 - 800 -
	4,078 752

9

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024

6. Governance Costs

overnance Costs
2024 £ Independent Examination 150	2023
	£ 150

7. Donations Made

onations Made
Friends of Bridge of Allan Christmas Lights	2024	2023
	£ 200 200	£ 200
	400	200

8. Purpose of Funds

General Fund An unrestricted fund that can be expended at the discretion of the trustees in furtherance of the objects of the charity

10