RTr:CISTFRED COMPANY NUMLlbR: CSO04166 IScotl%ndl IILGIS'I'EllkD CIIAItITY NUMBER.. SC049529 ortoft ¢$ artd UthAuditcd TrillantiAI StAtcmcnts for thc Year Ettdcd 31st Au ust 2024 for Corbcrr ers rarri¢s Kirk & Mcvean DumrrlL Lnltipri5c Pai'k Dumfrics DUMI-.Rifssi.IlRr. DGI 3SJ
rberr Park Pl trs ConteThts ol the Trinan¢ig1 Statomonts f r tho Ycar .ded 315t Au ust 2024 Pigo Report ofthe I'ru$tec5 Ind¢ptndent Examin¢r'5 Report StAt¢ment of bittAIICjAI Activities Balancc Sheet Notes to the FinAncial StatemeDtS Detailed Statement of Fiijancial Actrviti¢5
Re ort of tho'l-ru5tee5 h Yo2r Tr.nded 31st Au ust 2024 Thc tru51¢c5 who aTC 8lso dircctOT5 of thc charity for Ihc purposcs of thc Companics A¢t 2006. present ihcir rcport with thc financial 51at¢ments ofihe cl?arily for ihc ycar cndcd 3 1st August 2024. The tru51ee5 have adopted the provisions ofAccouniing and Reporting by Chariiics.. Staienictti of Recommtnded Praclicc applicllblc to ¢harilic5 prcpariiig Ihcir accounL% in accordance wilh Ihc Financial Rctx)rtiDE Siand8rd appliGable in the UK and Rcpublic of Ireland IFRS 102) IctTeciive l Jfjnuary 20191. The Irustccs would likc lo Ihank all ihese wlio conlribuicd ihcir iimc or Ihcir inoiicy to thc advancctneni of ihc group and thc rurthcring of ihc bagpiping and musical educaiion ofthc younE pcoplc involvcd with the group. 'rhc group will continu¢ to recruii mcmbcrs ofall age, background and cxpericncc and PTovidc cducalion and ¢ncouragcmcnt to all. OBJECTIVES AND ACTIVITIES Objcctivcs and aims Thc charity wa5 formcd oli Ihc 12th August 2019 with thc objcctivc to advancc edu¢&iion in bpIping and promotc ScottL5h hcritage locally in Duinfrics and Galloway Lessons in playinL bagpipes and g¢nerAI musi¢ edu¢ation are provided on boili a onc lo on¢ basis and gTOUP basis weekly io any young people who wish 10 praclicc. Young people are ¢n¢ourag¢d to play indep¢nd¢nily and parti¢1pa in piping compclilions throughoui Scoiland. Playing as a Eroup. the young p¢oplc takc p&rt in fundraising activiiies such as conccrts. local parade5, coffe¢ mornings and events to entertain and provide a service to thc local community- INANCIAI. RF.VILW inJnriRI po51tio Receipls frorn fundrai5iiig and donations during ihi5 period remAin healiliy and arc S1¢itnt lo cover the costs of the charily. Re5¢rY¢5 policy Reservcs are unrestricted. Reserves will be nceded io continue to fund acliviti¢s. S'I'RUC'I'URE, GOVLIiNANCk AND MANAGEMEN'r Governing document Corbcrry Park PipLrs are governed by Ilit tmdel Scoitisli Charitablc Incorporalcd Orgalliwtion constitulion providcd by thc Scotiish Council for Voluntaly Oi'gani5alions. I ruslcc5 arc rccruitcd fro Ili¢ p(M)l ofyoung people's pr¢n[S and gUrdianS who ar¢ part or th¢ group and local pcople c4)iinecicd to bagpipin Thc charsty con5tiiutes a limitcd company limitcd by guarnntcq as dcfin¢d by lh¢ Companics Act 2006. RbTr'FIIENCK AND ADMINJS-fRATIVb DKTAILS Registrred Compllny numbcr CS004166 IS¢otlandl Rcgistcr¢d Charity number SC049529 PaBC I
Corber Park Pi tr ort of tlic I'rustoo% for the YtAr Endtd Jlst Au 24 REFERENCL AND AI)MINISTRATIVk DkTAILS Farrics Kii"k & Mcvc Duinfrics Lnterprisc Park Dumfrics DUMFRIESSI.IIRE DGI 3SJ Approvcd by order ofih¢ board ofitust¢¢% on 6th May 2025 and signcd on its beh(by-. Page 2
Kxgmincr's Rt ort to tht Trusttu or CorbcTr PRrk Pi cr$ Indeptndent exAmlner's report to th¢ trusttos of Corbtrry PArk Plpers I'thc CompAny'l I repoil to Ilie clittrily Iru51e¢5 on my examiDaiioD ofthc ac¢oun15 of the Cotnpatjy for Iht ycar endcd 3 Isi Augusi 2024. ResponSLbilities And brLSiS of rtport As Ihc charily's Iiustec5 of the Coiiipany land a150 its direclor5 for Ihe purp05cs of company Idi¥l you arc rUnSIble for the prcpuratioll of thc accounts in accordancc with Ihc rcquiremcnt5 of thc Companics Act 20061'thc 2006 Aci'l. Havin8 satisfied tny5¢1f tliat Ihe accounts of the Cofftpany are JJot rcquird to b¢ audited under Pan 16 of ihe 2006 Aci and are cligiblc for indcpcndcnl cxaminaiion, I r4JOrt tn rcsptti of my &Mination of your charity'5 account5 45 Caled oui undcr Scciion 145 of th¢ Charities Act 2011 I'the 2011 A¢t'l. In Carrying out my cxaminaiion I havc followcd ilie Dir¢ct10115 giv¢n by Ili¢ Charity Cotnmission undcr Scctioii 145{51 Ibl ol'the 2011 Act. IDd¢peDdent examiner's statement I have complcted my cxamination. I confinn IhaL no matiers havc com¢ lo my altenlion in conncction with the exami[tion giving mc causc bclicvc.. accounting records ivere noi kept in respeci of Ihc Cornpaiiy as requId by Section 386 ofihc 2006 Aci,. or thc accounts do not accord with thosc r¢cords- or Ihe accounts. do not coinply with the gtcounling iequiTements ofsceiion 396 ofihc 2006 Act other Iliaii any requirerneni that Ihc account5 give a Iruc and fail. vicw which 15 not a tnalkr con%idcrcd as part of an indcpcndtnt examinaiion. or th¢ accounts havc not bccn prcpaTed in accordancc iviih Ihc rncihods and principl¢5 of th¢ Siat¢mcrtt of Recommended Practice for accounting wid reporting by charitie5 lapplicAblc io tharilits prep12 Ihcir accouJ)t5 in accordancc wilh the 'inaii¢ial Rcporiing Siandard applicablc in Ihe UK and Rcpublic of Irelaiid (I."RS 1021). I havc no concenjs artd have totne a¢ro¥s no other malters in ¢onrtcciion wilh Ihc cxaminatioii lo ivhicli altcnlion should be drawn in Iliis rcpoi-l iii ordci to cnahlL J pri)pcr und¢rstanding of die accounts to bc rcached. rairiey Kirk & Mcvean L)uinlric5 Liilcrprisc Park Dumfries DUMfRIISSI.IIRC DGI 3SJ 6th May 2r125 Page 3
Corberr Park Pi cr tAt¢ment ol Trinii ncial Activities 24 2024 2023 Total funds Unrestricicd fund Nolcs INCOMk AND ENDOWMLNTS FROM Donalions and Ic8aCj¢S 2,580 3,775 Other irading activtllcs 3,501 3,918 6.081 7,693 XI*ENDII'URk ON Raising funds 3,031 4.542 Cli¥ritable activitiC5 Piping aciiviiics 2,261 1.534 Total 5,292 5.876 NTr.T INCOME 789 RLCONCILIATION OF VUNDS Total flind$ bTought forward 9.235 7.418 'i-o rAL FUNDS CAIIRID:I) DOIIWARI) 10,024 9.235 The noics form part ofthese fjnancial staicmciils Pagc 4
orberr Balanco 8heet 1st Au U5t 2024 2024 2023 Tot21 funds Unrcsirietcd fund Notcs CURREN'f ASSETS Cash ai bank and in hand 10,024 9,235 NET CURRENT ASSE'rs 10,024 9,235 TOTAL ASSETS LESS CURRENT LIABILITILS 10.024 9.235 NET ASSETS 10.024 9,235 UNDS unrcr1C[ed funds 10.024 9,255 TOTAL FUNDS 10.024 9.235 Thc charitablc company is cnlitl¢d to cxcmplion frotn audit under Scction 477 of tht Companics Aci 2000 (or Ihc ycar cnded 315t August 2024. Tiic iiictnbcrs have not rcquired Ilie company lo obtain an audit of it5 financial 5taletncnt5 for Ihc yezT cnded 3151 August 2024 in accordance ivilh Section 476 of ihc Companies Aci 2006. 'I'lic Iwslc¢5 acknowledge Ihcir rcsponsibiliiies for la) cnsuring that Ihc chariiablc cotnpany keeps accouniing rccords thal comply with Scclions 386 and 387 of lh¢ COMpI¢$ Aci 2006 and prcparing fiiiancial 51atcmenls which give a truc and lair vicw of the state of affaTr5 of ihc rhaTilable company as at Ihc cnd of cach finaneial year and of 115 %urplu5 vr deficit for tach finaneial ycar in accordancc ivilh ihc Tcquireincn15 of S¢¢iion$ 394 2nd 395 whicli oihcrwise coiiiply witli th¢ requir¢mcnt5 of the Cofflpani4% Act 2006 rLlaiin8 io finaiicial slatcincnts. so rar a5 applscable to Ihc cliariiablc company. Ib) Thcsc fJnanci21 siaiemenits have been prpartd in accordance willi the provisions applicablc to chariiablc wrnpani&% 5ubi¢ct Lo the 5tnall cotnpanic5 rcgitnc. Thc financial stalcmenis were approved by ihe Board of Tiustces and auihoriscd for issuc on 6tli May 2025 Jnd wert $18ned on ils bchsifby.. The notcs form pan of thcsc financial 5thterncnts Page 5
Corbtr Pgrk Pl er$ Note5 to the bkllRncial StHtemcnt5 for tht Year F.rtded 315t Au st 2024 ACCOUNTING I)OLICIES B%5is of prcplring the flrtaneial $t&temeJ]ts The financial Elalctnenls of th¢ chw'ilablc wmpanytr wliich 15 a publi¢ kDcfil cnlily under fRS 102, ha¥c bccn pr¢ptrcd in 8ccord#ncc with thc CharitiC5 SORP {fRS 1021 'Accouiiiing and Rcportjng by Charili&8'. Siatemcnt of Recommcnded Praclice applicable io charities preparing Ilicir acc4)unis in accordallce witli the financial R¢po>rtin8 StandLid applicttble in Ihc UK aiid Rcpublic uf Iicldnd IfRS 1021 Icffcclivc l January 20191.. Financial Rcporting Standard 102 '1'hc fiiiaiicial Rcporting Siandard appli¢abl¢ in th¢ UK ond R¢public of Ir¢land' and th¢ Companic5 Aci 2006. Thc fjnancial 51aicmcnts have been prcparcd uiidcr Ilic historical cost convcntion. Income All incoinc is rccogniscd in thc Staicmcni orrinancial Aciiviiics once the charily has Cntiileineni ili¢ fuDd.%, il is probable thai Ihc ineofflc will bc ieceiv¢d and ilic amount can be mcasurcd reliably. Expenditur Liabililics ai'c rccogniscd as expcnditure a5 soon as thcre 15 a Icgal or cok1151ructiv¢ obligattoii cofflrnillin8 Ihc tharily to that exp¢ndJturc, it 15 probablc that a Iransfcr ofcconomic bcncfJ15 will bc rcquircd in scttlcmcnt and the amouni ofihe obliEatien £aTr be measurcd r¢li8bly. Expcndiiurc is %ceountcd for on an accruals basis and has bceii cla55ified undei- headings Ihat a88fL8dlc all cosl related to Ihc cal¢goiy. Whexe c0515 cannol be dirtttly allributtd particular hcadings Ihcy have be£n allocated to activiÉics on a basis C4)nsislcnt with thc usc of rcsourccs. TixattoD Thc chariiy is cxcmpl (roffl Cor)110 tax ort its ehariiablc artivitics. Fund actounting Unrcstriclcd funds can bc used in accordancc Ivith ihe charitable objcctivcs al thc di5crclion of ili¢ Irusieo%. Re5ts-icted funds can only be uscd for pariicular I'cslriCd pUrpoS within tlie obj¢cts of Ihe charily. Rcstriciions arisc when 5pecificd by the donur 01 Ivhen funds aTC raised lor particular rcslricicd purposcs. Further txpl?nation of the nature and purpose of each fuiid is iiiclud¢d in the notes io Ihc rtnancial siatcmcnis. OTIILR TJiADING ACTIVITIIIS 2024 2023 rundraisin£ even Pupil fees .271 2.230 1.408 2.510 3,501 3,918 TRUSTLES, RLMUNLRA'fIoN AND BKNLbJ'13 Tlicrc wcrc no trustce5' [nUncratIQn or othcr bcnefils for ihc ycaT cndcd 3 Isi August 2024 nor for the ycar cnded 3 1st August 2023. Tru5tcrs' expenses Thcte we no trustt¢s' cxp¢iise5 paid for ihc y¢aT endd 31st Augu512024 nor for the ycar cndcd 31sl Augu512023. COMI'ARA'I'IVTr.S TrOK'I'JIL SI-A'I-Tr.MTr.NT OTr Tr IIYANCIAL ACI-IVI-flY Unrcsirieicd fund INCOME AND ENDOWMENTS FROM Donations aiid legacies 3.775 Oiher trading activilies 3.918 Total 7.693 EXPLNI)I'I'URE ON Raising fund5 4,542 Pagc 6
Corb¢rr PArkPI ers Notes to the TrinanciAI Stxtetnents tontinutd for the Year Trjnded 31st A ust 2024 COMPARA TIVES FOR I'IIE STATTr MFNT OF FINANCIAL ACFIVITIFS- eontittutd Unrcstricicd fund CharÉtfjblt *rtivitlQ5 Piping activitie5 1,334 TotAI 5,876 NLT INCOM Ilb.CONCILIAI'IOTh OTr Tr UNI)S Totdl funds brought forward 7,418 TOTAL FUNDS CARRIED FORWARD 9,235 MOVEMEN'I. KN bUNDS Nct mo¥cnicnl in funds At 31.8.24 At 1.9.23 Unrr5trictcd fund5 G¢n¢ral iund 9,235 789 10.024 I'O'I'AL FUNDS 9,235 789 10.024 Net tnovcJnent in funds includcd in thc abovc arc as follows.. Incoming rc50urcc5 Resoiirces txpcndcd Movcmcnl in funds Unrrstrictcd funds Cjcncral lund 6.081 15,21)2) 789 TOTAL FUNDS 6.081 15.292) 789 Comparative5 for movemcnt tn funds Nci movcmcnt in fund5 At 31.8.23 Ai 1.9.22 Unrt5tricted funds Gcncral fuii 7.418 9.235 TOTAL FUNDS 7,418 9235 Pg8e 7
Corbtrr Pfirk Pi ers Note5 to thc Tr"inanciiLI StAtcmcnts continued for th¢ Year Trjnded 31st Au U5t 2024 MOVLMTr.NT IN FUNDS- ¢ontinucd Cotnparalive nel movemcttt in funds, included in Ihe above ar¢ as follows.. Incorning rcsources R¢sovrce cxpcndcd Movement in funds Unrtstriclcd fund5 eneral fuiid 7,693 (5,876) TOTAL FUNDS 7,693 (5.8761 1,817 A current year 12 months and prior ycar 12 months cornbincd position is as folloivs.. Nel movcmcni in funds Al 31.8.24 Al 1.9.22 Unrestrictcd funds Gcncral (und 7.418 2,606 10.024 'I'o'rAL b"UNI)S 7,418 2,606 10.024 A currcnl ycar 12 nionihs and prior ycar 12 months combincd nct mov¢mcnt in fund4 inrludtd in Ihc abov¢ arc as follows. Incoming rc50urc¢5 Resourccs cxpended Movem¢Dt in lunds Unrestri¢t¢d funds Gciicral fund 13.774 2,6Q6 I'OTAL Tr"UNDS 13.774 2,606 RLLA'fkD PARTY DISCLOSURES iere wcrc no relatcd pariy trllnsactions for the yLar cnded 3] August 2024. l)ag¢ 8
Corbtrr Park Pi trs D¢tRilod Statcmcnt of 1(11 Activitie5 fur the Year Tr.ndcd 31st Au USt 2024 2024 2023 INCOME AND ENDOWMENTS l)onAtions and legacies Donalions 2.580 3,775 Other tr#ding activitlCS Fundraising cvcnts Pupil fee5 1,271 2.230 1,408 2,510 3,501 3.918 Total incoming re50ur¢es 6,081 7.693 kXPkNDITUIiTr. Raising donations and legicies l uiorin¥ cxpcnscs Lquiprnenl ¢xnS¢s 2,691 340 3,872 670 3,031 4,542 Support Costs MRllaEtNJtnt Sundrics Hall hire 881 .380 271 1,063 2.261 1,334 Total rcsx)ut¢¢s expended 5.292 5,876 N¢1 income 789 This pagc docs iiot form part of Ihc sthlulory financial 51atetncnlS Page 9