## **BRIDGE OF ALLAN COMMUNITY ACTIVITIES GROUP** **Annual Report & Financial Statements** **For the Year ended** ## **31 August 2025** **Scottish Charity No SC048808** **ANNUAL REPORT & FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 AUGUST 2025 ## **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 2025 The trustees are pleased to present their report and financial statements together with the independent examiner’s report for the year ended 31 August 2025. ## **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** Dionisio Nhampulo Chair Ian Snodgrass Treasurer Elected 22 Oct 2024 Vladimir Fojtik Secretary Elected 12 Nov 2024 Michael Watson Robin Kleinman Rosina Stevenson Jochen Clasen Elected 13 Jan 2026 Andrew Laverty Elected 13 Jan 2026 ## **Trustees Resigned during the year** Andy Rintoul Resigned 22 Oct 2024 Sandra Davidson Resigned 22 Oct 2024 Sheila McGregor Resigned 16 Oct 2025 Amanda Coulthard Elected 22 Oct 2024, Resigned 13 Jan 2026 **Bankers** Bank of Scotland PLC 7/13 Port Street Stirling FK8 2EJ **Independent Examiner** Ewen Cameron BA (Hons) FCCA Cameron Accounting 12 Woodlands Road Lundin Links KY8 6HG 3 **TRUSTEES’ ANNUAL REPORT** FOR THE YEAR ENDED 31 AUGUST 2025 ## **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, football and model flying in the main hall - Boccia, judo, karate, tai chi, carpet bowls, childminding and quilters groups in the lounge - Current affairs, music groups, lacemaking, needlework, machine knitting, French lunch club, parents/toddlers, Mah jong, bridge and canasta, dance & sign for Parkinson’s, line-dancing, ukelele vintage motorcycle club, history, philatelic, modelling, fly tying, Friends of Bridge of Allan and guitar jamming groups 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 3 new groups. -  Happy Picklers -  Dance & Sing for Parkinson’s and -  Model Flyers 2025 saw the Centre benefit from coating of the windows, in the Games Hall, with an anti-glare film. The toddlers’ play area has received an EPDM Wetpour safer surfacing. The disabled toilet had a fresh redecoration and painting of the ceiling and walls. Also, the acquisition and laying of concrete paving flag stones has made easy to wheel the bins in and out and the personal hygiene, for the Centre’s Users, was improved by the installation of 7 new and modern hand dryers within all appropriate spots. As an additional benefit to our Members, the Group organised the installation of a defibrillator and the purchase of a new first aid box. An addition of a treadmill has helped boost the numbers using the gym. Within the scope of our close collaboration with Friends of Bridge of Allan, this year also saw the installation of 4 ## **TRUSTEES’ ANNUAL REPORT** ## FOR THE YEAR ENDED 31 AUGUST 2025 outside taps to help with the watering. Also, the installation of Wi-Fi has proved to be useful. ## **FINANCIAL REVIEW** ## **Overview** Our main source of funding is from membership fees with a small additional income from visitor fees paid by nonmembers attending activities at the Centre. All funds for the accounting year are unrestricted. Total receipts for the year were £14,717 (2024: £12,027). Total payments for the year were £21,295 (2024: £6,347). The charity therefore had a deficit of £6,578 (2024: surplus £5,680). This reflected a deliberate decision by the trustees to utilise part of the charity's accumulated reserves to fund the expansion of services and support charitable activities. ## **Reserves 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 of the centre each year. As of 1 September 2025, there is £58,716 in the general fund. ## **FUTURE PLANS** Continue with the plan to increase usage of the Centre by residents and organisations by investigating and piloting blocks of weekend opening and, increase the usage of the Centre by the community both by individuals and by groups. Plan to source a specialist expertise to launch a website to increase our visibility. Plan and acquire and install new technology, in one of our meeting rooms, to help with the modern ways of remote communications. ## **APPROVAL** This report was approved by the trustees on and signed on their behalf by: Dio Nhampulo Chair 5 FOR THE YEAR ENDED 31 AUGUST 2025 ## **INDEPENDENT EXAMINER’S REPORT** ## **Independent Examiner's Report to the Trustees of Bridge of Allan Community Activities Group** I report on the accounts of the charity for the year ended 31 August 2025 for the Bridge of Allan Community Activities Group, which are set out on pages 7 to 10. ## **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 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The trustees consider that the audit requirement of Regulation (10)(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts under section (44)(1)(c) of the 2005 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 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 I do not express an audit opinion on the view given by the accounts. ## **Independent Examiner's Statement** In connection with my examination, no matter came to my attention: - 1. 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 Regulations, and - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached Ewen Cameron BA (Hons) FCCA Cameron Accounting 12 Woodlands Road Lundin Links KY8 6HG Date: 6 FOR THE YEAR ENDED 31 AUGUST 2025 ## **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**
Total
**2025**
2024| |---|---|---| ||4
5
6
7|**£**
£
**14,717**
12,027
**-**
-| |||**14,717**
12,027
**18,449**
4,078
**150**
150
**715**
400| |||**19,314**
4,628
**1,981**
1,719| |||**21,295**
6,347| |||**(6,578)**
**5,680**
**-**
-| |||**(6,578)**
**5,680**| All funds are unrestricted The Notes on pages 9 to 10 form an integral part of these accounts. 7 AS AT 31 AUGUST 2025 ## **STATEMENT OF BALANCES** |Note
**Funds Reconciliation**
Balance brought forward
Surplus/(Deficit) for year
Balance carried forward
**Bank & Cash Balances**
Cash at Bank
Cash in Hand|**Total**
Total
**2025**
2024| |---|---| ||**£**
£
**65,294**
59,614
**(6,578)**
5,680| ||**58,716**
65,294| ||**58,706**
65,255
**10**
39| ||**58,716**
65,294| |**Other Assets**
Defibrillator
Gym & Sports Equipment
Pickleball Equipment
Hand dryers
Fridge
IT Equipment
Leaf Blower|**Original**
**Cost (£)**
**Estimated**
**value**
**(2026)**
Estimated
value
(2025)
1,314
986
-
952
485
775
598
336
500
650
435
360
230
100
186
229
172
-
218
164
-| |---|---| ||4,191
2,678
1,821| ## **Liabilities** Prep & IE of Accounts **280** 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: ## **Dio Nhampulo** Chair 8 **NOTES TO THE ACCOUNTS** FOR THE YEAR ENDED 31 AUGUST 2025 ## **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. (2024: Nil) - (b) No expenses were reimbursed to the trustees during the accounting year. (2024: Nil) ## **4. Membership Fees** |Visitor Fees
Membership Fees
Group Membership Fees|**2025**
2024| |---|---| ||**£**
£
**132**
58
**12,240**
10,563
**2,345**
1,406| ||**14,717**
12,027| ## **5. Charitable Activities** |Admin
Insurance
Licenses & Fees
Consumables
Internet
Equipment
Sundries
Maintenance and Repairs
Marketing & Publicity
Training|**2025**
2024| |---|---| ||**£**
£
**172**
111
**296**
226
**665**
**26**
**197**
**469**
1,015
76
-
18
**-**
**16,549**
**75**
**-**
60
-
1,772
800| ||**18,449**
4,078| 9 **NOTES TO THE ACCOUNTS** FOR THE YEAR ENDED 31 AUGUST 2025 ## **6. Governance Costs** |**overnance Costs**|| |---|---| |Independent Examination|**2025**
2024| ||**£**
£
**150**
150| ## **7. Donations Made** |Stirling Camanachd, Shinty balls
Friends of Bridge of Allan
Bridge of Allan CC, Christmas Lights
Bonza Bars - Donation to Carols
at the Westy|**2025**
2024| |---|---| ||**£**
£
**315**
-
**-**
**200**
200
200
**200**
-| ||**715**
400| ## **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