REGTSTLRED CIIAHITY NUMIIF,R: SC049958 ort of th Trustee8 td Finanei tmtnt% Decemb Z024 (or Lotk Rsh & R k tbRII Cltsb .si-Ii) I'arries Kirk & MrV¢an Diimfries l-.nierpri%c Park Hcoihhall Dumlric t)IlMI.'Rif.%S1 IIRF. DOI 3SJ
ockerbi sh & RatketbAII Club scio Contents of the Tri for the YeAr ncial.Statcmenti 31st Dtt mbtr 2024 Pige Report of the Trustces lttdepL'ndeKt Tr4x4mincr's R¢port Stittment of Finincijl A¢tivltlos Ll4laDc¢ Sh¢¢t Trlotes to the b SnAnciAI St#tements Detailed Stat¢ffl¢nt ol binltheial Activilios 10
LockoTbie uAsh & Mcketh•ll c.luh cio rt DI the'l'ru5t rLnded31$1 Dc fmber 2024 Th¢ Irustt£s pr¢.s¢t)i Ihcir rcport wilh lh¢ finwicial qatCTncni$ of the charity for the v&gr ¢nd¢d 3 1st De¢cmb¢r 2024. rhe trustttg hlle adopted the provisK)n.% of Ac¢oLiiitin8 and RL'p¢iriin8 hy Chxrilies- Siarcmcni of RILornmend¢d Pra¢iicc applicable chariii¢ preparing Ihlir Kcniinis in nccnrdonce w.lh the FillanCi Rcw>ning SianiLwd applicable in Ihe UK and R¢publi¢ ol ]rel(d II-.RS 1021 leffccl1¢ l January 20191. oBJ.C'rIvTr.S.1liD Acfii'iTITr.S ObjectlVe5 Alms tlic adYanccni¢nl ()t'public participation in 5POrt, speIrlallY s9uash raikelball. tho provision ol'rccrcational facilities. or the organi4ili•ii of r¢creaiithnAI acilVliie%. wilh lh¢ object ofitnprovinRth¢ ¢ondiiioN5 of life fnr ilie Per4 fthr wlithin the fiiLilili¢s i)r aCliVillL5 arL primk)rily inlcndcd for thosc in l.ockcTbic and ihe wider coinmuThii). AC.IIITr.VF.MTr.NT AND PD:RbORMANCE 'lknc riis, has rccciied donaiions and granis during Ihc year ¢nable il to 5u¢ce$sfvlly prornotb lh¢ sw>ns of WU17 wid Tu¢k¢iball INANC.IAI. RI,:VITr:W biTriin¢itsl posilinn 'I'lie cliAriiy ¥YLlltrniid iiiirc%triLtid incoming rc%ourciS laIlin0 £151,975. Re%ourci5 expLiidcd ii)Iiillid £13,544.. Th¢ rcsulis for th¢ year and IhL ¥hariiy's financial posilioii ai Ihc eiid (Ifilieyear Arl %h()wn In IhL ttllachLd finanLial %taicm¢nis. Reserve% polley 'I'li¢ ¥li>iriiN 1111ind%iO relain sulticjciit rescrvcs w mcet thy Imm¢diatr Lo¥L% ay Oi¢y fJll du¢. L-J'UKE PI.AYS wi11 EM. IILIpLMI hy * feLII in IHiill'ilib Lliartty will rcLcivc Ir()m 4)lur pine1% privMTru31y insi&llLd, s'rRllC.'fiiRTr-, (:OVb.KNANL>. ANI) lANA(..MLNI' (woV¢rDiI d0tment 'I'he churiiy is ¢ontrolled by It% goveniin8 documeni, a ¢onstiiutiun ind ¢on%tiiutts 4 Swiii%h clilIabl¥ IJiLOLPOLNt¢d Orsani9aiion 15(-101. eeruiim¢nt ipp&intmont of M¢vs truilQQS deemtd to bc rc-clectcd unl$ vote(l oiit ihrvu¥h ali Llttlion pro¢¢s$ nr Ilicy do nol wish lo bc rc-twpointsd. R Tr.KLY('.I: ANI) ,11)MIYISI'RA'I'IVTr. I>.].All RL'gistered LhArity nUb¢r Principil addr•$ I Siimm¢rvAle IJIAte Annt DLMI.'RII.:S8141RE DG1261111 IDdcpL'nd¢ni bJAamincr F'arrics Kirk& Mcvean Duinfri¢s P.nterprlsc Park Duinfri¥s t)LIMI".RII-.'SSIIIRF. DG1351 Page I
Irkerbi Ash & Rackntbill Club scio ort Df the h Yeir Knd I Iktember 2024 ApPre bv0ler fTrf Ihr bil[d ofitustres on 24th Mar¢h 2025 ond signed on its bohalf by.. Page 2
tlldenl F.%aminer's .ockerhio uxsh ort to tho I'rusteos of -.luh scio I report on ihe accounts for the year ended 3151 D¢ccfftb¢r 2024 sct out on pages four ID nin¢. R¢sPtClivt resp•nsibilitie5 of trllstee5 ex8mlrtLY I'lie ¥Irily's trus1iL dri 1¢SPL)Iibibl¢ for tlie pi'lP¢iratiDn of Ihc ac¢ounl.% in a¢¢(Irdan¢¢ with the tCTtn% of ihe a)8ri1ie5 and Truste¢ Inve4im¥'ni 18coilatMI1 A¢1 2005 aiid ihe ChdriliL.4 A¢couiiis (Scoilandl Rc¥iilalion% ?n06 Ixq &rnendcd). 'fhc chariiy% ITu%ietg con5i(ler thAt the Riidil rLiiiiirunenl of Regiilxiinii 14)1 I Ilal ID Icl of thL Accoun[% Rcgulatiotjs docs not 2pply. 1115 my responsibility to cxamini ihe accouiiis &8 reoiiircd undcr S¢¢tion 441 I Ilc} of the A¢1 arKI ID siatc ivhcther parti¢ular Jnthiers have ¥(TrJne 10 my attenlion. BA515 of the indtp¢nd¢nt ¢x•mim¢r's report My Lxdminaiioii was cllrr1Ld oui in aLLC?Idance wilh RcgL)laiion I l uf Ihe Cliuriiies Accounts Iscoiluiidl R¢8ul&tion5 2006. An xwiijiidlioii lllkludcs a rcyic of tli¢ ui¢ouniin8 rccords kcpl h). Ihc choxii) and a COTnparioon of th¢ a¢ciiunt% preseiiled wilh Iliage rL¢ords. li olso incllld<s considcralion of any unllsiial ilerns or di%clnsiire% in the Hcr(Iiinl%. *ekiiig LxplanAiii)114 frotn y¢)u as Iri1(¢4 ¢nncorniiig any %iich mAlter.s. ThL prneediires iindertHkEll not providc all ihc cvid..nc¢ th&1 would b¢ r¢quircd in audii. and con%¢quLYily I do not exwe5s audit opinion on thc view given by lh¢ accounts. Indepindcnt txiwintr'$ st4ttment In coiincciion wilh ]tLy eX1ndIOn, t]0 rnaiieT h&% come io my aiieniion 11) wliicli giv¢¥ m¢ r¢asinabl¢ cuuse 10 k.liLv¢ IhAI. in ony 0trIllI reSpL th¢ requir¢tn¢nts ift L'ccp a¢¢ouniinB records in 8ccordllnce with S¢¢iion 441 l Kal of lh¢ 2005 Act and Rrguloiion 4 of Ihc 2006 Accounts Re8ulation%'. and 10 prepArL ACL()uii15 which aLcord with thc acLouniing rordS and to comply with Rcgulaiion 8 ol. Ihc 2UU6 A¢¢ounts Rcgulolivn8 121 10 which, in my opini(Jn, allviili(kn %hniild drA 17 in Drdcr In cnahlc 4 prop¥r llndcrstsLndii)g ofihe accounts lo b¢ r¢ached. I,llrriL$ Kirk & Nl¥VLun DuniTriLS l-.niLrprl.4L Park 8sIIIRF. DGI 35J 24th March 2025 Pa8¢ 3
Lockerbie S uash & Racketball Club sc.i() tlltcmtnt of Fitiancixl h Yt*r Ended 31st D ror ember 2024 2024 UnrL'siricl¢d fund 2023 Toial funds Noies IYCOMTr, AND LNDOWMENTS FROI Donations and l¢gaci¢s 151,975 45,999 FXPF.NDITURF ON l)ublit participaiion in sport 500 5.214 7,830 Total 13,544 NIT INCOMF 138,431 45,999 RLC.()NCILIA'fIoN ()b Tr-UND% 'I'oial lund5 brought forword 45,Y99 I'I)'I'AI. FIINDS CARRITr:D ()HWART) 1114.430 45,999 Thc noie5 fom) part ofth¢se financial statements Pag¢ 4
Lockerbio S gh & RAcko¢ball lub BthlAn¢e She 31st Deccmber 2024 2024 Unrestrict¢d fund 2023 Ttslal fvnds Noies FIXF.D ASSkTS Tangible asse 150.314 46,OllU CURRLIYT,ISSTr.TS 34,916 CRf.Dl.r()S Amc)unis fallins (lut Wiihin one )rar 18001 NFT C.IJRRTr'.NT ASSF,'rs 34,116 TOTAI. ASSTr:TS L*:SS CIIRRF.liT I,IAIJII,ITIF.8 18d.430 NF,T ASSL-fS 184,430 45,999 184,430 45,994 TOTAL b'UNDS 184,430 4% 1}1)9 ie finllncilll qi)ietnenis were approved by lh¢ JIuaTd of-I'ruslcc5 and Juthoriscd for issu¢ on 24ih March 2025 and were %ign¢d on ils behall by.. The noies fomi part of Ihe5e financial ststements Page S
jtkerbit S ulsh & Ra¢ketb¥ll Ll b Notes to the Fi for the Yeir F.nd¢d I Statotntnt5 1st Docombtr 2014 ACCX)iIN'fiN(: J'()Ll<.'IIS BASIS of prtPArin% the financi41 st4tcm¢nts I'he finanLidl slatcmLnis of ihc chariiy. which is a public bcnefii entity undcr l.-R% 102. havc bcen prcpared in accordance willi ihe Lhariti¢% %l)RP ITrR% 1021'Accouniing and Rcporting by Chdrilies.. Siaicment of R¢wtninL'nded Prdciice applicdbl to cliariiiLs prepariiig Iheir aLcDunls in dLLvrdance wilh Ili¢ fiThaiicial Reporting £idndard applicahle in the IIK and Repuhlic of Ircland 11--RS 1021 IclTcciive l January 2a19}', I'inancial Kcwrtiiig Slondord 102 'Thc Fiiiancial R¢wrting Standard applicable in the IJK aiid Rcpublic of Ircland. aiid ihe ChJriliL'S Trusiee Investment (Scoilandl Aci 2005, 'I'h¢ financial siaiciiienis liave b¢¢n pr¢par¢d undei Ilie liistoriLal cost Lunv¢nlion. In¢ome All inLuni¢ is recogllid in Ihe Staiemeni of FIn1ClaI Activili¢s onLe ihe charity cnlitl¢tneni lo the tund$. li 1$ probable thdl th¢ in¢ome will be received and ihc umount ¢an be mcasured reliably. Lxpcndilure l.iMbiliiies lire recogiiiscd a5 cxpcndiiur¢ is soon a% Ihcrc 1% u legal or ¢on%iruciivc obligation commilling the charity lo Ihal e¥pciiditur¢, il is prthhahlL IhlL i a iransfcr of cconotniL k,nLfits will be requir¥d in %iiilLTiielil aiid thi aiiiouiil ofihc iibligalipn cali be mcasurcd rcliably. l..xpLndilurL IS aLLounied for iin accrul% bd&'lS diid lia8 bccn classified iindcr hcading8 Ihai a8gre¥al¢ dll L%1 rLlaied io ilic catcgory. Whcrc costs Lannoi hc dircclly ullrihuicd 10 particular h¢Jdings Ihcy havL bLx'n allocotLd io a£liviti¢% on J basis coii%istcnt wilh Ihe usc of resouTC¢S. TinRible fixed 4ss¢1$ tkpreciaiion is providcd lll the following annual raic5 in ord¢r ¢0 writ¢ o(fe8ch a55el uver 11$ ¢stimaied useful life. l.'rcilitild pi'i)p¢rty Pliini and MChInery Sp()n4 cquipDILnt niii pn)vidcd IS /a l)n rlducing balRnee 150h on reducing bHlani¢ 'I'*x#tion 'I'h¢ ¢hllrity Is ¢xcmpl from lax on it5 Lhurilubl¢ a¢iivitics. und Accollntiij IITINNlriilid IuTids can b¢ us¢d in 8¢cordancc wilh Ihc choriiuble objc£iivcs oi tlic discretion of Ihe Iru4iee5. Rcslrirlcd luttd% Can ()nly be 118ed for paniculur r¢#riiltd purpnscs wiiliin Ihc ot)jccLi of th¢ charity. R¢siriiiions arise wlien SPCLilicd hy ihc doiior or when flind.% ar¢ raiscd for purticulur r¢%iri¢lL'd purpi)sLs. 'urtlicr cxplanalion of lh¢ n#tur¢ and prse of¢ch lund 1$ included in IhL nolcs lo th¢ fin4n¢ial $18lcmenls. TRUS'fLTr.S' RI.MLN&:iiATIOli ANI) B Tr:NTr.TrJTS I'h¢re were no iru8ie¢%' rcmuncraiion or otlicr bEn¢filS for ihe year ¢ndLd 31st De¢¢niber 2024 noi. for Ihe yettr cnded 31st Dcceinbcr 2023. I'ru%ter%' e%pcThy¢ Thcrc werc no Iru%tec¢ exp¢n$ paid for Ihc ycar ended 31 si T)cccmbcr 2024 iior for lh¢ ycar cndcd 3151 December 2023. COMPARAI'IVLS FOR TIIF. STATFMTr.NT Ob b'lNANCIAI.ACTJVII'IF. Unrestrieied rund IliI.'OML AD EISDOWMTr:NTS TrR()M l)onali0118 wd Icgario 45,999 NET INCOME 45,999 TOTAL FUNI)S CARRJkD TrORWARI) 45,999 Page 6
ckerbit S ash & Rackctball Club sci<) Notes to the 1(111 Slatements- continued lor the Year Tr.ndcd 31sl December 20 TANC.1111,F. Tr"IXLD ASSTr.I'.% [Chold property Plani and machin¢ry SporL eouipmLn( Totals C()ST Al Isi January 2024 Addilions 46,1100 59.1)29 46,000 50.875 1.340 At 31st Dttembcr 2024 105.919 50.875 1.340 158,144 I)Tr.I>Rb.C'IA'I'I()N (.-hwky¢ fui )'L'dr 7.630 200 7,830 NTr,'I- BO()K VAI,UF. Ai 3151 T)ccemb¢r 2024 105.92() 43.245 150,314 Al 3 1st Ik¢embcr 2023 46.000 46.000 Included in ¢ost or valualitsn of lond 8nd building& is frtthold laDd uf £46.OOU12023 £46.0001 which is not depr¢ciaied. Land ¥alu¢d al £4fi.000 was rcccivcd from DJmtries GJlloway CoullcII in 4 Community Assci '1'ran%f¢r for the sum of The Ind will revert baLk io J)umlri¢s ind Gallowlly c.ouncil if the [LkLrbI¢ Squgsli & R#¢k¢lbull c.lub ¢e8scs to CXi41. C:REI)I'I-ORS.. AMOUNI'S bAI.I,Iri<: DlJTr: WII-IIIN ONb. YTr".AR 2024 2023 Qihcr crcdilor5 800 M()VTr;MLN'I' IN TrIINDS Nil Inovemcni in fund$ Ai 31.12,24 Ai 1.1.24 IlnrL'stricled fundi (itneral fund 45,999 184,430 TOI'AI, b'llYI)S 45,999 138,431 184.430 N¢t tnavemcnt in fund5, included in th¢ gbov¢ ar¢ L% follows.. Incomin rc%oiircc R¢50ur¢¢$ cxpcndcd Movcmenl in funds Unrc5tri¢ted fundj CJ¢ncral fi]nd 151,975 113,5441 138,431 TO'I'AI. bUNDS 151.975 (13,5441 138,431 Page 7
l.o¢kerbic S u#sh & Ra ketball Club Notts to the Financial Statements- continued for the Year Tr4Ddod Jlst Detemb¢r 2 MOVF.MTr.N'f IN b'UNDS- contiDu¢d CompAr&tive5 for mov¢mont in lunds movLment in funds Ai 31.12.23 At 1.1.23 Unrestritttd funds 45.999 45.999 TOI'AL FUYDS 45,999 45,999 CornparJiiv¢ nei movement in ftsnds. includcd in the abov¢ are as follow5.' Inc¢Jming rcsoure¥s Rcsources expendcd Movement IIDr¢strStted funds 45.999 45,999 TO'I'AI. FUNDS 45,999 45.999 A curreni ycar 12 months and prior y¢ar 12 monilis combincd position is as lollows.. Nel mov¢iii¢ni Al 1.1.23 31.12.24 Unr¢¥tri¢ted funds 184,430 184.430 T01'AI. Tr i.'fiDS 184.4.30 1114.4.ID A Ltsrrcni year 12 rnonih% &nd prior ycar 12 mr>nihs combin¢d movcm¢nt in funds. includrd in Ihc abovc are Ss follows., Incoming r¢%ourLCS Re5Durrts exp¢iided Mov¢mcni in fund5 Unr¢stri¢ted fynd5 (i4n¢rdl fund 597,974 113,5441 184,430 TOT AJ. PIINI)S 197.974 113,5441 184,43 Page 8
tA)ckerbie S U2sh & Rac sc.Io lub otes to tht Financi•l St*tements eontinued r the YeAr Trdnd 1st Dttembtr 2024 RF,I,ATLD PAR'I'Y DISCLOSIJRV.S There nv Telaied patty irallsactlOD5 r(>r the year ended 3 1st Dc¢ember 2024. Page 9
Idockerbbe uash & Racketball c.lub sci() Detailed Statement of Trinanci81 Activities for the Ye%r Fthdtd 31%t D mb r 2024 2024 2023 IiYC.UMb AND ENDOWMb:fTS DonAtion5 and l¢Bicits Donaiions Grant Sub%cripiions Admi55iOnS 90,957 57,700 1,300 2.018 45,999 151.975 45,999 Totil incoming resources 151,Y75 45.9()9 .xpTr:Ni)I'riJRTr. ChAritible a¢¢ivltlt 788 Ilrothdband Rcpairs dnd renewals 3.545 240 221 24 ¢Oilish %qullsh membcrship ()nline payinLnl fccs Accoiiniancy fee 800 5,714 ()ther l)laiii and machiDCry pori¥ ¢quipmcnt 7,630 200 7.830 Toiol rcsource5 expend¢d 13.544 Ntt Ineome 45,999 This pagc doe5 not fomi part of the siatutory financial 5wemLnts Pagc 10