## **APPENDIX 3** **Independent examiner’s report on the accounts V2 Report to the trustees/members of[Conon and Maryburgh Outdoor Bowling Club]** |**Registered charity**
**number**|**Registered charity**
**SC049331**|||| |---|---|---|---|---| |**On the accounts of the**
**charity for the period**|**On the accounts of the**
Period start date
Day
Month
Year|||Period end date
Day
Month
Year| ||1
October|2024|**to**|30
September
2025| |**Set out on pages**|1 to 3 of Appendix 2|||(remember to include the page
numbers of additional sheets)| - **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 (as amended). 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 2006 Accounts **examiner’s statement** 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** In 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 - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts 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. **Signed**: Name:** `11 November 2025` **Date:** **Relevant professional qualification(s) or body (if any):** **Address:** *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. ** OSCR will accept digital or typed signatures ## **APPENDIX 3** ## **Disclosure section** Only complete if the examiner needs to highlight material problems. **Give here brief details of any items that the examiner wishes to disclose** APPENDIX2 ||||Conon and|Maryburgh Outdoor Bowling Club|Maryburgh Outdoor Bowling Club|Maryburgh Outdoor Bowling Club||$C049331|$C049331| |---|---|---|---|---|---|---|---|---|---| |at @F aD|||||Receipts and payments accounts|||||| |cathCartyRegu|||||on||||| |Section A Statement of receipts and payments|||||||||| ||||.
Unrestricted
funds||Expendable
.
Restrictedfunds
endowment|Permanent
endowment|Total funds
current period||Total funds
lastperiod| ||||to nearest £||to nearest £
to nearest £|to nearest £|to nearest £||to nearest £| |A1 Receipts|||||||||| ||||Cn||ee||1720|{||| |Receiptsfromfundraising activities
Incomefrom club activities|||Cre
masz]
7,674|O**e**
|e
]TT
PoP||po|1e00|{
nas7
7,674||||4,845| ||A1 Sub total||||) )|)|28,851||7,469| |A2 Receipts from asset &|investment||||||||| |sales|||||||||| |Proceeds fromsaleoffixedassets|||||||SCT]S|||CCECO|CO||| ||A2Subtotal] OPO|||||OE|||| |A3 Payments|||||||||| |Other expenses relating to|club activities||||||||| ||||4,157||||4,157||| |meurnce
SSCS||CdECCCC*dSC#SC‘S‘(CSNC#C#dS
vais
Cc ee|||||||1,722||1,367| ||A3Subtotal[||e661]||[1[__-o||[|[8|[860||6,058| |A4 Payments relating to asset and|||||||||| |investmentmovements|||||||||| 1 APPENDIX 2 2 APPENDIX 2 **----- Start of picture text -----**
Conon and Maryburgh Outdoor Bowling Club $C049331
Section B Statement of balances
Unrestricted Restri Expendable Permanent Total current Total last
Categories Details funds estricted funds endowmentfunds endowmentfunds period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Cash and bank bal t start of
Surplus / (deficit) shown on receipts and
payments account
Cash and bank balances at end of year 27,944 p82 | 28,176 17,986
(Agree balances with receipts and payments
account(s))
.
Details Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
_ — —
Total
Details Fund to which asset belongs Cost (if available) oavailable) (if Last year
to nearest £ to nearest £ to nearest £
- _
Total
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
- — —==
Details Fund to which liability relates “estimate). Last year
to nearest £ to nearest £
oe— —
Total
Signed by one or two trustees Date of
on behalfbenall ofof all all thethe trusttrustees Signature*i Printi Name approval
* Please note - OSCR will accept digital or typed signatures
**----- End of picture text -----**
2015-02-24-rp-accs-cs-version-excel-with-amended-cell.xlsx {Statement of balances December 2007 APPENDIX 2 $C049331 ## Conon and Maryburgh Outdoor Bowling Club ## Section C Notes to the Accounts C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) All surplus funds from club activities and fund raising are retained for the benefit of the charity and club members with occasional small grants being made to other local charities. Type of activity or project supported Fe tation, Number ov rants ®t C2 Grants Other small local charities =a i) C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) Authority under which paid é C3b Trustee remuneration - details C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) X Number of trustees £ ——=—— Transaction Balance amount (£) outstanding at Nature of relationship Nature of transaction period end (£) C5 Transactions with trustees and connected persons C6 Other information 2015-02-24-rp-accs-cs-version-excel-with-amended-cell.xlsx /4{Notes December 2007 APPENDIX 2 2015-02-24-rp-accs-cs-version-excel-with-amended-cell.xlsx / Notes2 December 2007 ## APPENDIX 1 **----- Start of picture text -----**
Period start date Period end date
Day Month Year Day Month Year
From 1 Oct 2024 ~=To 30 Sep 2025
**----- End of picture text -----**
Office of the Scottish Charity Regulator Charity name Conon and Maryburgh Outdoor Bowling Club Other names charity is known Registered charity number $C049331 Charity’s principal address Sellars Sellars Place Conon Bridge Ross-shire **----- Start of picture text -----**
IV7 8BU
**----- End of picture text -----**
## Names of the charity trustees on date of approval of Trustees’ Annual Report Trustee name Office (if any) nates ace’syear 1 Chairman 2 Vice chairman 3 Match Secretary 4 Minute Secretary Apptd 11 Nov 2025 5 Secretary Apptd 11 Nov 2025 6 Treasurer 7 8 9 Apptd 31 Mar 2025 10 11 12 13 14 15 roa[body)][entitled][ to] appoint trustee (if any) Members at AGM **16 17 18 19 20** **1 APPENDIX 1** ## **Reference and administration details** ## **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)** ||**Name**|||**Dates acted if not for wholeyear**| |---|---|---|---|---| |||||Resigned 11 Nov 2025| |||||Resigned 11 Nov 2025| |||||Resigned 31 Mar 2025| |||||| |||||| ||**Structure, governance and management**|||| |||||| ||**Type of governing document**||Conon & Maryburgh Outdoor Bowling Club is managed and run in
accordance with the charity constitution.|| ||**Trustee recruitment and appointment**||The Trustees are elected from the club members at the Annual General
Meeting and currently comprise a Chairman, Vice Chairman, Secretary,
Match Secretary, Minute Secretary, Treasurer and 4 other Trustees.|| |||||| ||**Objectives and activities**|||| |||||| ||**Charitable purposes**||The Club will operate as a non-profit distributing charity whose principal
objectives are: (a) the advancement of public participation in bowls as a
sport; (b) to provide recreational facilities and/or organise recreational
activities, available to members of the public at large, with the object of
improving the conditions of life and health for Club members and visitors|| |**Summary of the main activities**
**in relation to these objects**|In furtherance of these objectives, the Club: (a) organises games and
competitions on behalf of the members; (b) organises open competitions
in which members of other clubs throughout the district are invited to
participate; (c) has open evenings in which the public i.e. non-members
can participate; (d) provide coaching and instruction as required.
The Club also organises social and fund-raising events in which the wider
community are invited to participate. The Club premises are made
available to outside organisations for various social and community
activities.| |---|---| **2** ## **APPENDIX 1** ## **Achievements and performance** |**Summary of the main achievements of**
**the charity during the financial period**|The Club competes in National, Regional and local bowling competitions
with varying degrees of success. The Club runs a full range of activities for
both members and visiting participants. But the main objective is to
providea facility to promote the social and health benefits of bowling.
The Club was delighted to host the Bowls Scotland District Finals this year.
Participants from clubs all over the North of Scotland take part with a view
to reaching these district finals, with the ultimate goal to qualify for the
National championships at Ayr. This was a huge honour for the Club and is
a well justified reward for the hard work put in by the Trustees and
members over the years.
The award of the district finals necessitated much work on improving both
the clubhouse and bowling green, reflected in the higher costs shown in
the accounts. Therefore the Club had several fund raising events in the
year, the largest of which was a big raffle which raised over £10,000.
The club also received a Bowls Mark Scotland bronze award this year. This
is awarded by Bowls Scotland for well run clubs who meet certain
qualifying criteria. We are the first club in Ross-shire to receive this and we
now look forward to achieving the silver and, eventually, gold awards.| |---|---| ## **Financial review** |**Brief statement of the charity’s policy**
**on reserves**|The reserves are not distributed and are wholly retained for the benefit of
the Club.| |---|---| |**Details of any deficit**|N/A| |---|---| |**Donated facilities and services (if any)**|N/A| |**APPENDIX 1**|**3**| |**Other optional information**|| ## **Declaration** **The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees** **Signature(s)** _**OSCR will accept digital or typed signatures**_ **Full name(s) Position (e.g. Chair)** Chairman Treasurer **Date** 20 January 2026 20 January 2026 **4**