APPENDIX 1 oscr,,._ Pwiod start dat Perlod end Qale 01 10 Office of tho Scottish Charity Rogulalor Reference administratlon details Charfty namè Other names char5ty 18 known Banff ar Macduff chrI8kn Lbhts Rgglstsred ohailty number Charlty's prlrnclpal address SC049684 Names ol the ¢harfty trustees on date of approval of Tes, Annual Report 11 12 13 14 15 16 17 20
APPENDIX I Reference and admlnistrat5on detalls Nam•s of all ¢)thor charfty trustèes durfn9 tho parlod. Ir any. (for gxample, those who ro51gn part way through the flnancial period) Structure, governance and management Type of goveming dKument Cr)nstitutn (kntr SCIO) TN8tee rocrultment and appoIntmrt As sat out by our consltution. Trustées are nomln&t8d and votsd In by th8 Mb[S annua5ty at fhg A(¥1. ObJeot!ves and acllvltles Ch8ritable wrpoÈag l The purpose of tha ganIatIOn ts to provltie a (ilspiay lif festyve IlghtSng, i feslwe trees and suFplementary fk¢oratsons annually over lh& Christmas ;. i ponod In the tovms of Banff and Mauff for the purpose of encouragSng communty d•v&knpment and advane5ng cnfrzanshlp of Inhabttanls of Ihe ', tr40 towns aTrJ wid8r rural arèa. Summary of the maln actlvltles In relatlon to these objgcts Tes( mntN and arrange the annual erectscfildismaniJlrKJ of ihe variou$ Christmas 8tr8gtkmp motifs and ChFiStrnas tr99 display5 around PId lundraising evefrts lo meke our a&Triitvés known to Iocel communty and raise eTh)ugh money annually to ¢r)ver repair8. . maintenarte. and ereth. costs.
APPENDIX 1 Achlevements and perfomtsnce Summary of the maln achlevemonts of the charity during tho financlal rlod .' thp erecti aNI dismanling ofthe displaysxth lh8 halp of adthl vcJrtsers bulldlrg Contract( or. the daylsl. I Intrts C4vi&bnÈ& 2023 wtr wrJtHln Chrith8sTrotr dlstyay In Banft Pnrny SGIK<4 frcffit gth ar88. 8n erpg hlthtyvWLletr) nfj owchrtthw Trn8dy In Mx>luff Prknary Schco18frcnt garden fortha ,, 5O(¥yK ruMirvJ, with huh Y1xIrty1O Pg59TrJ road and kn)ttrafr on Ouff StrgoL TNS ', tree L8 $11 battery dthovjh wefewed 8c4uUon would malns. We have bÈ in (1$$nwth schrK)l arKI a r&presÉntakn from SSE a I to in51dl&i at some wnt arthDugh prcrfjress hps Wn ." dWHywJth infthre yeHrs. We &go desvJn a lhtts)mp&Okn loca Pnm8ry Schod8 .. an thtywe for 3year8 and h)peto o)ntinua. We colleckny entrteg from pS arml Se sBTrxxA whDse design was tnade Into a raal ,' streeknp m".rfand to fke towm'8 disklay in tme forClTrtma8. The annountwwnt ,' oflhese r 51ghts gae 8s on ourFapbor 8Th1 ts rndren who j dwned the IpJ15 w%r8very pleaw ' We aregrthftd to Brfwd Mthjff CA7rThwityCwn¢l djneted £800 in Marth 2024 lo be spentcrf) a woject olwcknjshg. The INstees 0 to Inv65t ITh 20 pairs I ' of Fmng Brdckets * 0 ttsl Gktof£8TT.20 Ith8 balonce of £77.20 bthg metfrom I reserwe51 Th8 i¥thts have Dew inslJ t0 20 of the larr¥)pxts whgro w8 '. rnotls. 8re8s. The bwkets m8k8 motif5 qUIcknrd easrIOr i our crtr> ÈrÈct dIstnOtr(x)tnpad ttsusnu ontruse sted bandlng, as ' a5 fixk.g fv rrdws rrThe securely In hh ndage area&. We e¥pecitTrs¢ br¥Lkds ks fAv6 a useful Wf8 of at leaBI 10 years and K is our htsnlknn lo tyadualtyfit '. bwk on 41 thpp05ts we ewt luhts w aTJd ¢k)nlygt hgve thgrn, Wè c(thued io ¢)puaiè the dmrity on a nNyt budge( 8nsudng that exiqlng lighl ', are TrfurbW 05 mlth 85 W5sINgto rofrgyh ourtW5 (¥spbys. Trls wrwe ' refvrtish8¢J 8 L9rge'Snoffiake lhts f8a0Jr 6rfdge Road, Banff. aftw ()Y15b. wrthased 4 more 01lhese lightsfrDm RolhlonoThnBn Chr LWts8ThJ to 8kn r8hthh th888 aThJ •Jd tham to rdI8. Financial review Brlef statement of the charW8 pollcy '-The trustees manage the charit$ ffinarrial posrtion with appropriats on ras8rv6S reg8rd 8ny current future obiig81i¢Ms the ch8rÈty must meet to provide tis ongoing actsvities. The trustees do not operate a speGfflc pcAy rm minimum reserv8S.
D•talls of any doficit This ygar therg was a dgfiiit of £137 as our spending was £137 higher than our income. The ch8nty slarted the year wfih cash ServeS of £1026 thefore tha trustses w8r8 t>Jrrrfortablg wilh Spendi a portion of l these reseThes this yearto futhèr Irnprove our d1$pla. In the past few l years we have Tepaired and refurbished a slgntficanl porllon of our Ilghts, mwing1858 rppairs exp8ded to be requitpd in the Trext tsw years. D¢nated facllltles and servl¢es (If any) l ThDchryTpMhtJthefoiryip.g ¥er¥Ths fDrftEe: Lrtsi 8nd sthJrtkJr4 voNrfeDr5 Pro toleher9 trAllBe the 8nnLW 8rerXrr and olthg • IW8nd&rtEwyn8bw . prjad ofLwg8 by RitsOll8 APPENDIX 1 Othor optlonal Information In thg rgcgipts and payments OUnts, ry)mm9[al gradg rnotsfs and other PPE purchasgd from professional comp8nles leg Bl8chere IHumln8Uons) hgve be&n categorfsed as the purchase of flxed ass8t8 as th have 8 multi- year lrfespan and likdy gJme resale value if ever disposed. Thls year that relates to.. 20 new palrs of fixlng iKackets. and the pra4)Wr Star a1 Snowftak8 Ilghtg purchas from Rothlenorman Chdstmas Lights. The brackets have an estlmalad usaful Ilfe of 10 years, and the Star and sn(y18k IwJhts 5 years thoy arB SIrY and have som8 wear ID Ihe frames. Purchases of parts for making our own lights (sch<xA lights and dLrff street wraps) have been categorised as 8xpendrturg, os these lights 8rè IBSÈ lrf(dy to hBve any dispGBo1 value. due to their cu8t(vnk8ad natur6 and shorter 1rf8span than Commercial manufactured motifs. r our cwstitubm. trustèas gièp dtrwn anrwjalty at th8 AGM Iwt in most c8ses ar8 1b18 for rwlgotion. At our .. AGM in February 2025. our remaining 3 lorvJstandirwJ trustees expressed a desire to rètire from their rdès, after each seNing for more th8n 6 years as trustees in a variety of of pKJsititins in Banff and Macduff Chr16tma8 Llghts Assoclatlon In 201&2019 prtorto our converslon to a SCIO, and in Deveron Communlty ChrfstrN% . Association since Its incorporation in 2019). At this ACM. we electe4J 4 naw trust98s willing lo takg lh9 charity forward and continue the festive dwlays we erect around the towns every ChTislmas. Thg prev*us Irusleos have agreed lo remain in the charity as members. to provide gutdance en required and help with continuity during the h8ndover period. Not6 that tho #bo changa tc¥)k 8c aftèr thi8 flnandal ye8r 8nd13151 00r 2024) but gs the TrLths Rewrt for lh8 y18 31 Oct 2024 ha5 baon prop8r in May 202S, rt hA5 b89n includ&1 as re18vanl informatkbn. Declaratlon The tNst•gs dèclarè that they havè approv•d Iho trustO•#' TOPOrt abovg. stgn•d on b•half of th• charitys trust•e$ Siynaturels 2Lo /asloS
Full namoto) Posltlon (e.g. Chalr) Dat• | u(olOSIz
PENflX2 En&¥rSt&J.bdow Dev¢ron Communlty ChrlstmaG Assoclatlon Receipts and onts accounts SC049684 OSCR F¢rth• wlod from kottith ChantyReg&ator oi 2023 31 ort Section A Statement of receipts and payments T+ lund• TOlUr1d1 knt pkrtod Trts A1 Roc¢[ nalk Grants Grosg Iradlng repts d FThJ bulidlng¥ RentBfrom & Lwttdtyl aGthiUu8 Al Invthnt Proceed8 ftOMO011tyj a88ets Prorbds fvDmeoI1WoS8llIB Investmwl rranwnt rthts Paylln dire(tyb 2171 tsrapts aDd¢XoDth( AJdmliiL*1fitoX0m81m L¢oJ cosL8 A3 Sub (olal A4 Flyn1 r•l•bn9to PurEhases<rffixgdosybts Purch258 ufinvesknents roPaYments 2,624. 4,266 113n 13 Trn5hr5to
PPENOWC2 Dwtron Commun. Section B Statement of balanc8s Chrigtmg9 A9¢13110 SC049884 T(CrI•t B1 Cotsh SuryyL#I(dEfKIII I B$Oth•r•49•ts Ugtra Ft 406ql .rwr1Q ID aLrch¥D* MrCy2014 (WID Idi T(¢ T<tsl OnId apprwol Is
APPENt¥XZ Deveron Community Chrlstmas Associatlon SC049684 Seclion C Notes lo the Accounts Cl Natw• and wrpo8• of fund8 (maybe sl&led on anslysls of fvnds worksh8*8) nthrofyw C2 Grants Totsl Cab Trustèé rémun9Qn. datall8 detsll8 d•n C5 Transtt¢tlons vAth trusts and COnnOd persons CO Othor Inlorn)atlon 2024RPkK¢xrtslNot05
DeverDn Communlty ChTlstmas Assoclatton SC049684 Addittonal analysis111 1 Dofflauo 1.6B7 Tt41 2 Gran eoo T1 In5t41klw FwryLIgrtWr¥ gr Igt 71 ?Uwnreforc¢Aie¢bMofL&mLld IJT lJ7 Totsi
SC049884 Adilitional analysis121 Tlil Uo dnL% dln Lymiond&oull 4È7 GDI fyJs3bsding 1nvqMert.rnarWw(O PaynJkrPÉi&wro L4OJ(¢ 13 rmia MaAr•wd 2001
D•v#ron CommunltyCttrfstsNs Assoelatlon SC0496e4 Additional analysis131 6 Br••&dowTholwtr5thd tun Lkn#r Grants L4y¥ll PyrllfAM&IDvHbrAHts
APPENDIX 3 Charity RwLor Report to the f¢>wrty rJa trUst¢IMembOIts of I)eVer commun Christinas Assocla R•glslor•d chaffty i SC049664 numbqr On th• accounts ol Ihe Period sL?rt (te eharlty for the P8rt0d :_- --- Peri)d 8rtd date Sot out on pages I olad¢val$ts1 Raspèctlvè i The charrtys tnISt Arè r8¥M)nslblÈ prapar8tlon olth8 accounts In accordanc8 re$pon$lbllltles of i wilh the lerms of Chariti88 arNI Trustse Inv8Stmanl Iscgltand) 2005 Act aThJ the trustÈes and exarnin•r I Charftles Accounts {Scoland) Rogulations 20C6 las am8nd8d). Th8 cTY truslae$ consKler that audit Tequtrement of Regulation 10(11 Id) of the A¢juntS RÈgulallons d095 not appiy. It 15 my ree[NsIbl to examSn& th& 8CU[rtS &5 requred und8r seciK)n '. 44111 (c} of the Ad arKJ to state whether paiticLAar matters h8ve (x)me 10 my attention. Basis of indopondont ': My examlnalion is carried CAJI In accordan vAth R8gul8tion 11 of the 2006 Acx))unts examinor's slatament Roguktions. An examination includes a wiew of the accountillg words kept by the '. drilY and a (xjmpariwn of acxounts pr8s8nt8d wrth kn)sa rocords.11 also includes conskleration of any unusual Itents or disclosures in the aCUnts and seaks explana1bS frorn the trustees concemino any such matters. Tr wocedures urmlertaken I do noi provide al the ev6( that would be requifed in an audit and. consequentty. I do not ewess an audtt oplnion on the view gen bythe Bccounts. Indbpèndgnt èxamlnèVs .: In ttri6 ¢wrsg ol my examinabon. no matter has com6 to my att&nlkJn jothar ihan that slalement .' dls¢losÈd on the 8tt8ched pa9el 1 1. which gives reasonth cause to b818v8 that In any materi81 respecl the requirements: to keep awunting l¥)rdS in aGG9rdar Sect)n 44(11 (al of the 2005 Act and Regulatkjn 4 of the 2006 AccouTrls Regul81ions, and to prepa accounts vthich 8cc(d wth the actounung records and complywilh R8gvlatk)n 9 of tho 2006 ACcrts R6guLgllons . hava not m8t. 2. to Ich. Tn rrry o)inior. aV.entton should be drawn in order to ellab a prop8T r8athod. Slgnef: Name: R#lovant prof8sslonal quallfkallonlsl or b)dy .' ICfvS lif any): Address: eaAfy dolrt• Ihg ID ts brac do rbJt8PF. rrd&¢Jo ¥Fty, tet tyAlho66 TIlLth y¢Utr 8tt6ntiprt on the paga. - OSCRill a(pt¢JIg ortypgj ¥gr05
APPENDIX 3 Disclosure section Onty comete rfthe examlner needs to hhlIght materfal problems. Give hare brhf details of ', any Items that thè gxamln8r vAshe5 to dlsclose
Indopendont Examln•¢8 R•port to the Trustees of Devoron Communlty Chri81ma8 Associotion I r8POrt on the accounts of the chartty for the yeer ended 31 October 2024. Resp&ctlv• rKponslbilitl98 of ttee6 and oxaminer The Ghaiity's trustees are resF)onsible for the preparation of the accounts in accordan wlth the terms of the Charib'es and Trustee Investment (Scouandl Act 25 and the Charities Accounts (Scotland) Regulations 2006 las amended). The charity trustees cun8ider that the audit requlremènl of Regulation 10{1) Id} of the 20a6 Ac¢ounls Regulations does not apply. It is my responsibility to examine the accounts as required under secbon 44(1) 1¢) of iho Act and to State whether particular matters have come to my attention. Basls of Indop8nderrt examlnoV8 8tatemeht My examination r6 carried out in accon¥ance wlth Regulation 11 of the 21X Accounts ReguLqlK)ns. An examination includes a review of the acc£sunting records kept by the charity 2nd a c4)mparison of the accounts preSentj wth those records. 11 also indudes cOnsera0 of any unLJsual items or disclosures in the accounts, and seek8 e>planation8 from the trustee5 concerning any such matsrs. The wOcedu$ undertaken do not provide all the eviden that would required in arÈ audlt, and consequently I do not express an audit opinK)n on the view given by th2 Ounts. Independent exominees statement In the wurs8 of my examination. matter has come io nTy attention lother than disdosed below'l which gNes me reasonable c8use to believe that in any matsrial respect requirements: to keep accounlhg rrS in ac¢))rdan wlth Sect 4411) la) of the 2005 Acl and Regulation 4 of the 20[ AOUnts Regulats'ons lo prepare accounts whth accord wrth Ihe accounting records artd compty with Regulation 9 of Ihe 2006 Acts)unts Regulatiuns have not been met. or 2. to which, in my optriitin, attention should be drawn in order io enab a proper understanding of the accounts lo be reached. Signed.. Name.. ICAS - Chartered Accountant Address Date..