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 T￿￿es, 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)nstitut￿n (knt￿r SCIO) TN8tee rocrultment and appoIntm￿rt As sat out by our consltution. Trustées are nomln&t8d and votsd In by th8 M￿b￿[S annua5ty at fhg A(¥1. ObJeot!ves and acllvltles Ch8ritable wrpoÈag l The purpose of tha ￿ganI￿atIOn 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 Ma￿uff 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( m￿nt￿N and arrange the annual erectscfildismaniJlrKJ of ihe variou$ Christmas 8tr8gtkmp motifs and ChFiStrnas tr99 display5 around P￿Id 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 adth￿l ￿ vc*Jrtsers 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) n￿fj owchrtthw Trn8d*y In Mx>luff Prknary Schco18frcnt garden fortha ,, 5O(¥yK ruMirvJ, with huh Y￿1￿xIrty1O Pg59TrJ road and kn)ttrafr on Ouff StrgoL TNS ', tree L8 $11 battery dthovjh wefewed 8c4uUon would ￿ malns. We have bÈ￿ in (1$￿$*￿nwth schrK)l arKI a r&presÉntakn from SSE a I to in51dl&i at some wnt arthDugh prcrfjress hps Wn ." dWHywJth infthre yeHrs. We &go desvJn a l*htts)mp&Okn loca Pnm8ry Schod8 .. an thtywe for 3year8 and h)peto o)ntinua. We colleckny entrteg from p￿S arml Se￿￿ sBTrxxA whDse design was tnade Into a raal ,' streeknp m".rfand to fke towm'8 disklay in tme forClTrtma8. The annountwwnt ,' oflhese r* 51ghts ga￿e￿ *8s on ourFap*bor* 8Th1 ts r*ndren who j dwned the IpJ1*5 w%r8very pleaw ' We aregrthftd to Brfwd Mthjff CA7rThwityCwn¢l djneted £800 in Marth 2024 lo be spentcrf) a woject olwcknjshg. The INstees 0￿ to Inv65t ITh 20 pairs I ' of Fmng Brdckets * 0 ttsl Gk*tof£8TT.20 Ith8 balonce of £77.20 bthg metfrom I reserwe51 Th￿8 i¥thts have Dew insl*J ￿t0 20 of the larr¥)pxts whgro w8 '. rnotls. 8re8s. The bwkets m8k8 motif5 qUIcknr￿d eas￿rIOr i our cr**tr> ÈrÈct dIstn*Otr(x)tnpa￿d ttsusnu ontruse sted bandlng, as ' a5 fixk.g fv rrdws rrThe securely In h￿h ￿ndage area&. We e¥pecitTr*s¢ br¥Lkds ks fAv6 a useful Wf8 of at leaBI 10 years and K is our htsnlknn lo tyadualtyfit '. bwk* on 41 thpp05ts we ewt luhts w aTJd ¢k)nlygt hgve thgrn, Wè ￿ c(thued io ¢)puaiè the dmrity on a nNy*t budge( 8nsudng that exiqlng lighl ', are TrfurbW 05 mlth 85 W5sINgto rofrgyh ourtW5 (¥spbys. Trls wrwe ' refvrtish8¢J 8 L9rge'Sno*ffiake l*hts f8a0Jr￿ ￿ 6rfdge Road, Banff. aftw ()Y15b￿. wrthased 4 more 01lhese lightsfrDm RolhlonoThnBn Chr* LWts8ThJ ￿ to 8kn r8hthh th888 aThJ •Jd tham to ￿rdI8￿￿. Financial review Brlef statement of the charW8 pollcy '-The trustees manage the charit￿$ 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 the￿fore tha trustses w8r8 t>Jrrrfortablg wilh Spendi￿ a portion of l these reseThes this yearto futhèr Irnprove our d1$pla￿. In the past few l years we have Tepaired and refurbished a slgntficanl porllon of our Ilghts, mwing1858 rppairs exp8ded to be requitpd in the Trext tsw years. D¢nated facllltles and servl¢es (If any) l ThDch*ryTpMhtJthefoiry*ip.g ¥er¥Ths fDrftEe: Lrtsi 8nd sthJrtkJr4 voNrfeDr5 Pro￿ toleh￿er9 ￿ ￿tr￿All*Be the 8nnLW 8rerXrr and olthg • IW8nd&rtEwyn8bw ￿. pr￿jad ofL*wg8 by RitsOll8 APPENDIX 1 Othor optlonal Information In thg rgcgipts and payments ￿￿OUnts, ry)mm9[￿al gradg rnotsfs and other PPE purchasgd from professional comp8nles leg Bl8chere IHumln8Uons) hgve be&n categorfsed as the purchase of flxed ass8t8 as th￿ have 8 multi- year lrfespan and likdy gJme resale value if ever disposed. Thls year that relates to.. 20 new palrs of fixlng iKackets. and the pra4)Wr￿ Star a￿1 Snowftak8 Ilghtg purchas from Rothlenorman Chdstmas Lights. The brackets have an estlmalad usaful Ilfe of 10 years, and the Star and sn(y￿18k￿ IwJhts 5 years thoy arB SIr￿Y and have som8 wear ID Ihe frames. Purchases of parts for making our own lights (schwrty ￿rJa trUst¢￿IMembOIts of I)eVer￿ commun￿ Christinas Assocla R•glslor•d chaffty i SC049664 numbqr On th• accounts ol Ihe Period sL?rt (￿te eharlty for the P8rt0d :_- --- Peri)d 8rtd date Sot out on pages I ola￿d¢val$￿￿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 c￿T￿Y truslae$ consKler that audit Tequtrement of Regulation 10(11 Id) of the A¢￿juntS RÈgulallons d095 not appiy. It 15 my ree[N￿sIbl￿ to examSn& th& 8C￿U[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 '. d￿rilY and a (xjmpariwn of acxounts pr8s8nt8d wrth kn)sa rocords.11 also includes conskleration of any unusual Itents or disclosures in the aC￿Unts and seaks explana1b￿S frorn the trustees concemino any such matters. Tr wocedures urmlertaken I do noi provide al the ev￿6￿(￿ that would be requifed in an audit and. consequentty. I do not ewess an audtt oplnion on the view g￿en 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 ACc￿rts 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. - OSCR*ill a(￿pt¢JIg￿ ortypgj ¥g￿r05 APPENDIX 3 Disclosure section Onty com￿ete rfthe examlner needs to h￿hlIght 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 t￿￿tee6 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 2￿5 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 preSent￿j wth those records. 11 also indudes cOns￿era￿0￿ 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 r￿r￿S in ac¢))rdan￿ wlth Sect￿￿ 4411) la) of the 2005 Acl and Regulation 4 of the 20[￿ A￿OUnts 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..