The Friendship Cabin
\ ave RIEND S @ SA, a® Ni 4 CABIN
Accounts Year to 31st August 2025
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APPENDIX 3
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Scottish Charity Regulator
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___ Independent examiner’s report on the accounts
Report to the Charity name ;
trustees/members of The Friendship Cabin
Registered charity SC
number
Period start date Period end date
Day ———“Month > Year ! Day ___ Month Year
01 September 2024 to 31 August 2025
si Respective the charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner Charities Accounts (Scotland) Regulations 2006. 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 My examination is carried out in accordance with Regulation 11 of the Charities
examiner’s statement Accounts (Scotland) Regulations 2006. 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 accounts.
Independent examiner’s _|n the course of my examination, no matter has come to my attention [other than that
statement disclosed on the attached page”]
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 Accounts Regulations, and
e to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
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have not been met, or
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2. to which, in my opinion, attention should be drawn in order to enable a proper
a) | |nderstanding of the accounts to be reached. . —
Signed:(_})!' Date: e2 |12:)202.5
Name: ( Aj, 1 ORTTLE [‘4]
Relevant professional
qualification(s) or body
(if any):
Address: | “jQuiowe TRE . oe
NOON
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*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
The Freindship Cabin
Notes to the accounts - for the period ended 31 August 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 furtherance of the objects of the charity. The turstees maintain a single unrestricted fund for the day to day running of the club.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. During the year the chairty did not receive any such funds.
3 Related party transactions
The club's insurance policy includes Trustee Indemnity Insurance for all its trustees. No other remuneration was paid to the trustees or any connected persons during the year.
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FRIENDSHIP CABIN
CABIN
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The Friendship Cabin
4 Donations
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||||||||
|---|---|---|---|---|---|---|
|Period|
|Unrestricted|Restricted|Ended|
|Funds|Funds|31/08/2025|
|Various|Donations|3,868|-|3,868|
|Screen|Memories|15,000|-|15,000|
|18,868|-|18,868|
|5|Grants|received|
|National|Lottery|16,500|-|16,500|
|Mental|Health|14,500|-|14,500|
|Arnold|Clark|1,000|-|1,000|
|Age|Scotland|1,125|-|1,128|
|Fife|Council|16,000|-|16,000|
|49,125|-|49,125|
|6|Cost|of|charitable|activities|
|Rent|16,717|-|16,717|
|Phone|and|Internet|1,626|-|1,626|
|Postage|and|stationery|1,538|-|1,538|
|Insurances|315|-|315|
|Wages|10,658|=|10,658|
|Payroll|costs|319|-|319|
|Volunteers|Expenses|900|-|900|
|Session|and|other misc|costs|7,573|-|1,003|
|Fleeces/T-Shirts|456|=|456|
|Meals|14,552|-|14,552|
|Trips|and|Parties|3,632|-|3,632|
|Misc/Travel|1,550|-|1,550|
|59,836|-|59,836|
|7|Governance|costs|
|Independent examiner's|fee|115|-|115|
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FRIENDSHIP CABIN
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The Friendship Cabin
Statement of balances - as at 31st August 2025
| Year | Year | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Ended | Ended | |
| Funds | Funds | 31/08/2025 | 31/08/2024 | |
| Opening cash and bank and in hand Surplus/(defecit) fortheyear |
20,522 28,854 |
- - |
20,522 28,854 |
18,633 1,889 |
| Closing cash atbankand in hand | 49,376 | - | 49,376 | 20,522 |
| —EES=SEel—====lEEEE>=E=ESESESESEEESEEaEESaSanaanananmn=== | ——————_— | |||
| Bank and Cash Balances | ||||
| Bank currentaccount | 49,376 | - | 49,376 | 20,522 |
| 49,376 | - | 49,376 | 20,522 | |
| OtherAssets - Unrestricted Fund | ||||
| Computer Storage units Computer Hi LoAndroid Table/PC |
499 399 685 5,244 |
- - - ~ |
499 399 685 5,244 |
499 399 685 5,244 |
| 6,827 | - | 6,827 | 6,827 |
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The Friendship Cabin
Statement of Receipts and Payments For the Year Ended 31/08/2025
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|---|---|---|---|---|---|---|---|
|Year|Year|
|Unrestricted|Restricted|Ended|Ended|
|Funds|Funds|31/08/2025|31/08/2024|
|Receipts|
|Donations|18,868|-|18,868|13,601|
|Grants|49,125|-|49,125|30,140|
|Bank|interest|-|-|-|-|
|Receipts|from|charitable|Activities|20,812|-|20,812|13,966|
|Total|receipts|88,805|-|88,805|57,707|
|Payments|
|Fundraising|costs|-|-|-|-|
|Cost|of|charitable|activities|59,836|-|59,836|55,708|
|Governance|costs|415|-|115|110|
|Purchase|of equipment|-|-|-|-|
|Total|payments|59,951|-|59,951|55,818|
|Surplus/(Deficit)|for the year|28,854|-|28,854|1,889|
|Transfers|between|funds|-|-|
|Surplus/(Deficit)|for the year|28,854|-|28,854|1,889|
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