CRAIL COMMUNITY PARTNERSHIP (SCIO)
REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
SCOTTISH CHARITY NUMBER: SC049189
Henderson Black & Co
CHARTERED ACCOUNTANTS, ST ANDREWS
CRAIL COMMUNITY PARTNERSHIP
Report and Financial Statements
for the year ended 31 December 2025
| Contents | Page |
|---|---|
| Trustees’ Annual Report | 1 – 4 |
| Independent Examiner’s Report to the Trustees | 5 |
| Statement of Receipts and Payments | 6 |
| Statement of Balances | 7 |
| Notes to the Accounts | 8 - 11 |
CRAIL COMMUNITY PARTNERSHIP
TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their annual report and financial statements of the charity for the year ended 31 December 2025.
Reference and administrative information
Scottish Charity number
Scottish Charity Number: SC049189
Operational address
25 Castle Street, Crail, Fife, KY10 3SJ
Trustees
The following persons have served as trustees during the year and since the year end.
David Jerdan Chairman Sarah Morrison Vice Chair Dennis Gowans Secretary Neil MacGillivray Treasurer (appointed 1 April 2025) Karen Vaughan Treasurer (resigned 1 April 2025) Will Cresswell Neil McKay Colin Morrison (resigned 29 December 2025) Mark Rogerson Aleks Scholz Max Taylor Chris Broome Co-opted (appointed 6 May 2025) Manueala Calchini Co-opted (resigned 1 April 2025) John Freeth Co-opted (resigned 1 April 2025) Maggie Laird Co-opted (appointed 7 October 2025)
Independent Examiner
Joanne Paul, Henderson Black & Co, Chartered Accountants, Chestney House, 149 Market Street, St Andrews, Fife, KY16 9PF.
Structure, Governance and Management
The charity is a Scottish Charitable Incorporated Organisation (a SCIO) and governed by its constitution. It was registered on 2 April 2019.
At the Annual General Meeting office bearers and trustees are appointed to run the day-to-day business of the charity. Any member of the charity is eligible to become a charity trustee or office-bearer. Nominations are sought in advance of the Annual General Meeting at which elections are held are results announced.
The terms of office is 3 years with a third of trustees retiring each year and they are eligible for re-election. The maximum number of Trustees is 12 of whom no more than 10 shall be Member Trustees and no more than 2 shall be Co-opted trustees. Subject to these conditions at each AGM, the Ordinary Members may elect any member to be a trustee. In addition the Board may at any time appoint any member to be a trustee and may at any time appoint any non-member of the SCIO to be a trustee either on the basis that he/she has been nominated by a body with which the SCIO has close contact in the course of its activities or on the basis that he/she has specialist experience and/or skills which could be of assistance.
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CRAIL COMMUNITY PARTNERSHIP
TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
Objectives and activities for the public benefit
The purposes of the charity are: The advancement of community development (including the advancement of urban/rural regeneration) principally within the community of Crail but only to the extent that it is consistent with furthering the achievement of sustainable development.
Achievements and performance
Once again, we are pleased to report an increase in the utilisation and income of Crail Community Hall. New activities have been added and in addition, the programme of continual improvement to the property has been maintained.
Our land management programme is progressing with the addition of a further 1,000 trees in and around Crail. Kilminning won the prestigious community initiative award from Nature Scotland
Our Board of Trustees has met 10 times during the year and we have had a full complement of 12 Trustees for almost all of the year.
We have maintained regular reporting of all our activities through Crail Matters and social media. Minutes of all our meetings are publicly available on our website.
Crail Community Hall
We have continued with our policy of steadily improving the facilities and the structure of the building.
Unfortunately, our substantial grant application to the Government Levelling up fund was unsuccessful. Notwithstanding, we have carried out various improvements including new ‘air seal’ doors at both entrances, double glazing of the large stained-glass window in the northmost gable and air stratification fans. All of these measures have helped to considerably improve the insulation of the hall and comfort for users, as well as helping to reduce our energy costs and improve our carbon footprint.
We have continued our policy of encouraging and enabling further youth activity in the hall. Wedding activity, which is fundamental to our income and sustainability, has been stable, and the financial income has increased.
The pilot National Theatre scheme has been fully developed and we are now seeking funding to purchase our own screen and projector facilities, to enable greater future scope and use.
We have obtained funding for a further development co-ordinator role and expect that role to be created next year.
Land
We were awarded the prestigious community initiative award from Nature Scotland. This is a national award and reflects highly on the work done and in particular, the lead given by Will Cresswell.
We have planted another 1,000 trees and are well on the way to achieving the target of ‘10,000 trees for Crail’’ It is particularly pleasing to report that the survival rate of the planted trees is over 90%, notwithstanding harsh environment and weather.
We are in process of completing the acquisition of an area of land at Fife Ness Muir that is an important ornithological site. The land is currently owned by Scottish Wildlife Trust.
We have lodged an asset transfer request for the Old Gasworks at Crail harbour and are obtaining funding for a business plan to create a leisure facility.
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CRAIL COMMUNITY PARTNERSHIP
TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
We are also slowly progressing plans to acquire further land around Crail to seek to address overflow parking issues and income generation.
Planning
The Local Place Plan has been accepted by Fife Council and we have lodged our submission to the Fife Plan. We have also registered our action plan. These are all important yardsticks, moving forward.
We took the leading role in the appeal against the proposals to redevelop the airfield. Our planning subgroup masterminded the successful appeal against the planning proposals for the airfield, and the developers subsequent appeal was rejected. Particular thanks to Neil McKay and Stuart Tait for their work.
We hosted 2 community workshops in the Spring to promote the advancement of community development and regeneration, all consistent with sustainable development. We are indebted to the late John Freeth for his vision and inspiration to make this happen.
People
John Freeth retired as a Trustee at the AGM and sadly passed away at the end of the summer. He was a tireless worker, enthusiast, and enabler of much of the structural and insulation work in the community hall. He will be sorely missed. We are pleased that Maggie Laird agreed to be co-opted to the Board in place of John.
Due to the amount of funding involved in the Kilminning project, our accounts, for 2024, were somewhat more complicated than usual and were required to be prepared on an accruals basis, rather than the receipts and payments basis which we had traditionally used. This involved a considerable amount of additional work and we sincerely thank our former treasurer Karen Vaughan for all of her work in that regard.
We held another very successful community workshop in the autumn.16 different Crail organisations were represented and all reported positive response in terms of publicity and recruitment.
We completed the significant task of writing and agreeing and approving all of our policies and procedures and thank Sarah Morrison for her enthusiasm and resolve to complete this task.
Once again, our thanks to Geraldine Graf for all of her work in promoting and managing the bookings at the Community Hall and to Dennis Gowans for his tireless work in everything that he does.
Finally, to record and thank all of the Trustees for their commitment and enthusiasm. We are fortunate to have such an able and committed team.
Financial review
The 2024 financial statements were originally prepared on an accruals basis. With the adoption of a receipts and payments basis in 2025 the 2024 comparatives have been restated.
The Statement of Balances, at 31 December 2025, shows cash funds carried forward totalling £56,964 (2024 - £59,952) which include unrestricted funds of £27,652 (2024 - £21,931) and restricted funds of £29,312 (2024 - £38,021).
Two grants were made in the year, both to organisations. The first was for £2,439 to fund youth worker costs to Fife Council and the other, for £18,177, was to Crail Community Council for the Crail playgroup playground.
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CRAIL COMMUNITY PARTNERSHIP
TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
Reserves policy
The trustees aim to maintain free or liquid reserves at a level which enables them to cover six months of regular costs.
Statement of Trustees’ Responsibilities
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements, which they are responsible for preparing, comply with the Charities Accounts (Scotland) Regulations 2006 (as amended) and the terms of the charity’s Constitution. The applicable law also sets out the responsibilities of the trustees for the preparation and content of the Annual Report.
Approved by the trustees and signed on their behalf by;
David Jerdan (Chairman)
Date: 21/04/2026
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CRAIL COMMUNITY PARTNERSHIP
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CRAIL COMMUNITY PARTNERSHIP
I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 6 to 11.
Respective Responsibilities of the 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 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 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.
This report is made to the trustees, as a body, in accordance with the terms of my engagement. My work has been undertaken so that I might state to the trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the trustees for my work or for this report.
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.
Joanne Paul CA Partner Henderson Black & Co Chartered Accountants Date: 21/04/2026
Chestney House 149 Market Street St Andrews Fife KY16 9PF
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CRAIL COMMUNITY PARTNERSHIP
Statement of Receipts and Payments for the year ended 31 December 2025
| Unrestricted General Fund Note £ Receipts Grants and donations 2 1,186 Charitable activities 3 41,819 Bank interest 334 Total receipts 43,339 Payments Raising funds 6,017 Charitable activities 4 26,178 Grants and donations 2,439 Governance costs 5 2,087 Purchase of assets - Total payments 36,721 (Deficit)/surplus for the year 6,618 Transfers between funds 8 (897) (Deficit)/surplus for the year 5,721 |
Restricted Funds £ 87,146 - - 87,146 79 40,535 18,177 - 37,961 96,752 (9,606) 897 (8,709) |
Total Unrestricted Funds General 2025 Fund As restated £ £ 88,332 346 41,819 43,213 334 1 130,485 43,560 6,096 8,968 66,713 39,079 20,616 - 2,087 782 37,961 - 133,473 48,829 (2,988) (5,269) - - (2,988) (5,269) |
Restricted Funds As restated £ 250,665 421 - 251,086 - 232,240 1,751 - 22,534 256,525 (5,439) - (5,439) |
Total Funds 2024 As restated £ 251,011 43,634 1 |
|---|---|---|---|---|
| 294,646 | ||||
| 8,968 271,319 1,751 782 22,534 |
||||
| 305,354 | ||||
| (10,708) - |
||||
| (10,708) |
The notes on page 8 to 11 form an integral part of these accounts.
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CRAIL COMMUNITY PARTNERSHIP
Statement of Balances as at 31 December 2025
| Unrestricted General Fund £ Opening cash at bank and in hand 21,931 (Deficit)/surplus for the year 5,721 Closing cash at bank and in hand 27,652 Bank and Cash Balances Bank current account 16,629 Bank deposit account 11,023 27,652 Assets Fixed assets (at cost) 70,346 Debtors - hall hire 285 70,631 Liabilities Independent examiner's fee 1,440 Hall hire deposits 2,240 Other creditors - 3,680 |
Restricted Funds £ 38,021 (8,709) 29,312 - 29,312 29,312 105,269 - 105,269 - - - - |
Unrestricted Total General 2025 Fund As restated £ £ 59,952 27,200 (2,988) (5,269) 56,964 21,931 16,629 21,931 40,335 - 56,964 21,931 175,615 70,346 285 1,967 175,900 72,313 1,440 900 2,240 2,100 - 127 3,680 3,127 |
Restricted Funds As restated £ 43,460 (5,439) 38,021 18,021 20,000 38,021 67,308 - 67,308 - - - - |
Total 2024 As restated £ 70,660 (10,708) |
|---|---|---|---|---|
| 59,952 | ||||
| 39,952 20,000 |
||||
| 59,952 | ||||
| 137,654 1,967 |
||||
| 139,621 | ||||
| 900 2,100 127 |
||||
| 3,127 |
The notes on page 8 to 11 form an integral part of these accounts.
Approved by the trustees and signed on their behalf by:-
David Jerdan (Chairman)
Date: 21/04/2026
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CRAIL COMMUNITY PARTNERSHIP
Notes to the Accounts
for the year ended 31 December 2025
1 Principal Accounting Policies
1.1 Basis of Accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The financial statements are prepared in sterling, which is the functional currency of the charity.
The 2024 financial statements were orginally prepared on an accruals basis. The 2024 comparatives have been restated to a receipts and payments basis. Note 8 shows the reconciliation of the transition from acrruals to a receipts and payments basis.
1.2 Nature and purpose of funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain an unrestricted general fund for the day-to-day running of the charity.
Restricted funds relate to grants received for a specific purpose.
2 Income from grants and donations
| Unrestricted Funds £ Grants - Donations 1,186 1,186 Income from charitable activities Unrestricted Funds £ Membership fees 20 Fundraising 15,263 Hall rents 26,536 41,819 |
Restricted Funds £ 74,501 12,645 87,146 Restricted Funds £ - - - - |
Total 2025 £ 74,501 13,831 88,332 Total 2025 £ 20 15,263 26,536 41,819 |
Unrestricted Funds £ - 346 346 Unrestricted Funds As restated £ 50 16,559 26,604 43,213 |
Restricted Total Funds 2024 £ £ 237,011 237,011 13,654 14,000 250,665 251,011 Restricted Total Funds 2024 As restated As restated £ £ - 50 421 16,980 - 26,604 421 43,634 |
Total 2024 £ 237,011 14,000 |
|---|---|---|---|---|---|
| 251,011 | |||||
| 43,634 |
3 Income from charitable activities
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CRAIL COMMUNITY PARTNERSHIP
Notes to the Accounts
for the year ended 31 December 2025
4 Expenditure on charitable activities
| Expenditure on charitable activities | ||||
|---|---|---|---|---|
| Unrestricted Funds £ Salaries and pension 2,295 Professional services 240 Consulting - Maintenance costs 8,026 Cleaning 759 Utilities phone and wifi 6,981 Advertising 1,413 Licences 200 Insurance 2,580 Bank fees 270 Office costs 3,414 26,178 |
Restricted Funds £ 16,991 8,876 3,240 10,433 - - - - - - 995 40,535 |
Total Unrestricted 2025 Funds As restated £ £ 19,286 14,163 9,116 230 3,240 - 18,459 9,348 759 2,597 6,981 9,406 1,413 218 200 480 2,580 2,008 270 52 4,409 577 66,713 39,079 |
Restricted Funds As restated £ 3,500 208,899 3,130 14,918 - - 30 - 166 - 1,597 232,240 |
Total 2024 As restated £ 17,663 209,129 3,130 24,266 2,597 9,406 248 480 2,174 52 2,174 |
| 271,319 |
5 Governance costs
| Unrestricted Funds £ Legal fees - Payroll fees 287 Independent Examination fee 1,800 2,087 |
Restricted Funds £ - - - - |
Total Unrestricted 2025 Funds As restated £ £ - 500 287 282 1,800 - 2,087 782 |
Restricted Funds As restated £ - - - - |
Total 2024 As restated £ 500 282 - |
|---|---|---|---|---|
| 782 |
6 Related party transactions
6.1 Trustees
The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or in kind.
Donations to the charity during the year from trustees were £320 (2024 - £nil).
7 Reconciliations on adoption of Receipts and Payments basis
Reconciliation of equity
| Reconciliation of equity | |
|---|---|
| 31 December | |
| 2024 | |
| £ | |
| Balance sheet reported under FRS102 | 144,785 |
| Less fixed assets at net book value | (85,960) |
| Less debtors | (1,967) |
| Less prepayments | (677) |
| Add liabilities | 3,771 |
| Statement of balances as reported under receipts and payments basis | 59,952 |
| Reconciliation of profit for the financial period | |
| 2024 | |
| £ | |
| Surplus for year to 31 December 2024 reported under FRS102 | 7,265 |
| Debtors | (1,487) |
| Prepayments | (377) |
| Creditors | (4,711) |
| Accruals | (1,058) |
| Purchase of assets | (22,534) |
| Depreciation | 12,194 |
| Surplus for year to 31 December 2024 reported under receipts and payments basis | (10,708) |
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CRAIL COMMUNITY PARTNERSHIP
Notes to the Accounts for the year ended 31 December 2025
| 8 Movement in funds 2025 Restricted funds Denburn Wood South Kilminning Wetlands Victoria Gardens Planting and Upkeep Playground West Braes Project Local Place Plan Airfield Defence fund Pickleball Curtains Crail Community Hall (incl heating) Crail Community Hall Events Coordinator Bow Butts Roome Bay Proposed Improvements Pinkerton Triangle Table Tennis Funds Crail Kirk Fife Ness Muir |
At 1 January 2025 £ 25 8,595 1,844 5,603 1,629 1,699 - - 2,533 4,554 4,124 3,462 1,622 1,581 750 - - 38,021 |
Income £ - 125 200 18,177 - 6,240 8,331 230 - 39,355 11,970 - - - 132 200 2,186 87,146 |
Expenditure £ - (4,018) - (18,177) (153) (6,779) (6,270) (230) (846) (40,323) (16,991) (2,517) - (369) - (79) - (96,752) |
At 31 December Transfers 2025 £ £ - 25 - 4,702 - 2,044 - 5,603 - 1,476 - 1,160 - 2,061 - - - 1,687 - 3,586 897 - - 945 - 1,622 - 1,212 - 882 - 121 - 2,186 897 29,312 |
At 31 December Transfers 2025 £ £ - 25 - 4,702 - 2,044 - 5,603 - 1,476 - 1,160 - 2,061 - - - 1,687 - 3,586 897 - - 945 - 1,622 - 1,212 - 882 - 121 - 2,186 897 29,312 |
|---|---|---|---|---|---|
| 29,312 |
Movement in funds 2024
| Movement in funds 2024 | |||||
|---|---|---|---|---|---|
| Restricted funds Denburn Wood South Kilminning Wetlands Victoria Gardens Planting and Upkeep Playground West Braes Project Local Place Plan Curtains Crail Community Hall (incl heating) Crail Community Hall Events Coordinator Bow Butts Roome Bay Proposed Improvements Pinkerton Triangle Table Tennis Funds |
At 1 January 2024 As restated £ - 12,944 1,588 - 2,736 1,727 - 13,550 3,500 3,462 1,622 1,581 750 43,460 |
Income £ 450 205,138 2,542 5,603 - 6,627 21,066 5,536 4,124 - - - - 251,086 |
Expenditure As restated £ (425) (209,487) (2,286) - (1,107) (6,655) (18,533) (14,532) (3,500) - - - - (256,525) |
At 31 December Transfers 2024 As restated £ £ - 25 - 8,595 - 1,844 - 5,603 - 1,629 - 1,699 - 2,533 - 4,554 - 4,124 - 3,462 - 1,622 - 1,581 - 750 - 38,021 |
|
| 38,021 |
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CRAIL COMMUNITY PARTNERSHIP
Notes to the Accounts for the year ended 31 December 2025
9 Movement in funds (continued)
Restricted funds
Denburn Wood
Funds received to assist with the costs associated with acquiring community land.
South Kilminning Wetlands
Funds received from Nature Scotland and the Crail Common Good Fund to develop Crail Airfield and the Kilminning Nature Reserve into a wetlands bird sanctuary.
Victoria Gardens Planting and Upkeep
Funds received for the upkeep and development of the public garden area. Playground
Funds received from the Co-op and Fife Environmental Trust to upgrade the children's playground. West Braes Project
Funds received to acquire and maintain a small parcel of land for commuity use. Local Place Plan
Funds received to update the existing Local Place Plan and run sustainability workshops. Airfield Defence fund
Funds received to challenge planning application at airfield. Pickleball
Funds received to purchase pickleball equipment. Curtains
Funds received from the National Lottery and crowdfunding for new thermal curtains. Crail Community Hall
Funds received to upgrade the hall. Crail Community Hall Events Coordinator
Funds received to fund the coordinator's costs. A transfer was made from unrestricted funds to cover costs in the year.
Bow Butts
Funds received to maintain community land. Roome Bay Proposed Improvements
Funds received to carry out a detailed study for improvements of the area including the development of the exisiting amenity block.
Pinkerton Triangle
Funds received to develop a small community wetland area. Table Tennis Funds
Funds received from the closure of the local club and held for the future development of the sport. Crail Kirk
Funds received towrds a business plan for the Kirk building. Fife Ness Muir
Funds received to assist with the costs associated with acquiring community land.
10 Fixed Assets
The Community hall (cost £20,000) and land at Bow Butts, Kilminning South and Pinkerton triangle (cost £1 each) were acquired from Fife Council under the Scottish Government Asset Transfer Scheme in 2021. Under the terms of the purchase agreements, the trustees must continue to own and use the property and land for the purposes set out in the Community Asset Transfer application for 15 years following the date of transfer. Fife Council have a right to a clawback payment if there is any deviation from the the transfer agreement. This clawback payment would be calculated as the difference between the market value of the property/land, at that time, and the subsidised price actually paid by the charity. The clawback payment reduces by 6% per annum. Fife Council has a Standard Security in place over the assets transferred. Land at West Braes was also transferred to the charity at no cost from the former owner.
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