Enter SC No. below **SC** APPENDIX 2 Enter charity name below ## **Korean Language Classes** ||||||**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**||||||**049992**|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||Period start date||||||||Period end date|Period end date|||||||| |||**For the period**
**from**||||1
Day||1
Month||||2024
Year|**to**|Day
12||Month
31||||Year
**2024**||||| |**Section A Statement of receipts and payments**||||||||||||||||||||||||| |||**Unrestricted**
**funds**||||**Restricted**
**funds**||||**Expendable**
**endowment**
**funds**||||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**|||||**Total funds last**
**period**|**Total funds last**| |||**to nearest £**|**to nearest £**|**to nearest £**||**to nearest £**||||**to nearest £**||||**to nearest £**||||**to nearest £**||**to nearest £**|**to nearest £**||**to nearest £**|**to nearest £**| |**A1 Receipts**||||||||||||||||||||||||| |Donations||||||||||||||||||**-**|**-**|**-**|**-**|||| |Legacies||||||||||||||||||**-**|**-**|**-**|**-**|||| |Grants||||||||||||||||||**-**|**-**|**-**|**-**|||| |Receipts from fundraisingactivities||||||||||||||||||**-**|**-**|**-**|**-**|||| |Gross tradingreceipts||||||||||||||||||**-**|**-**|**-**|**-**|||| |Income from investments other than||||||||||||||||||||||||| |land and buildings||||||||||||||||||**-**|**-**|**-**|**-**|||| |Rents from land & buildings||||||||||||||||||**-**|**-**|**-**|**-**|||| |Gross receipts from other charitable||||||||||||||||||||||||| |activities||**5,678**||||||||||||||||**5**|**5**|**5,678**|||**7,593**|| |||||||||||||||||||**-**|**-**|**-**|**-**|||| |**_A1 Sub total_**|**_A1 Sub total_**|**5,678**||||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**5,678**|**5,678**|**5,678**|||**7,593**|| |**A2 Receipts from asset &**||||||||||||||||||||||||| |**investment sales**||||||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 5,678**
**-**
**-**
~~————~~||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**5,678**|**-**
**-**
**-**
**5,678**|**-**
**-**
**-**
**5,678**|||**-**
**7,593**|| |**A3 Payments**||||||||||||||||||||||||| |Expenses for fundraising activities||||||||||||||||||**-**|**-**|**-**|**-**|||| |Gross trading payments||||||||||||||||||**-**|**-**|**-**|**-**|||| |Investment management costs||||||||||||||||||**-**|**-**|**-**|**-**|||| |Payments relating directly to charitable|Payments relating directly to charitable|||||||||||||||||||||||| |activities||**5,684**||||||||||||||||**5**|**5**|**5,684**|||**7,463**|| |Grants and donations||||||||||||||||||**-**|**-**|**-**|**-**||**100**|**100**| |Governance costs:||||||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|**-**|||| |Audit / independent examination||||||||||||||||||**-**|**-**|**-**|**-**|||| |Preparation of annual accounts||||||||||||||||||**-**|**-**|**-**|**-**|||| |Legal costs||||||||||||||||||**-**|**-**|**-**|**-**|||| |Other|Other|Other||||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|**-**|||| |||||||||||||||||||**-**|**-**|**-**|**-**|||| |**_A3 Sub total_ **||**5,684**||||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**5,684**|**5,684**|**5,684**|||**7,563**|| |**A4 Payments relating to asset and**||||||||||||||||||||||||| |**investment movements**||||||||||||||||||||||||| |Purchases of fixed assets
**-**
Purchase of investments
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total payments_ 5,684**
**-**
**-**
**-**
**5,684**
**7,563**
~~———————~~||||||||||||||||||||||||| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**6)**
**(**
**-**
**-**
**6)**
**(**
**-**
**-**
~~——~~|||||||||||||||**-**
**-**||||**(**
**-**
**(**|**6)**
**(**
**6)**
**(**|||**30**
**30**| APPENDIX 2 **Korean Language Classes** **SC049992** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**371**
**6)**
**(**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year||||||**341**|**341**| ||Surplus / (deficit) shown on receipts and
payments account||||||**6)**
**(**|**30**| ||||||||**-**|**-**| ||||||||**-**|**-**| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**365**|**-**|**-**|**-**||**365**|**371**| |||-|
-|
-
**Fund to which**|
-
**asset belongs**||
-
**Market valuation**
**to nearest £**|0| |||||||||**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**||**-**|
**-**| ||||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**|||**Total**
**-**
**Fund to which liability relates**|**-**||
**-**|
**-**| ||||||||**Amount due**
**to nearest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**|||**Total**
**Fund to which liability relates**|||**-**|**-**| ||||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| ||**Signature**|||**Total**
**Print Name**|||**-**|
**-**| |||||||||**Date of**
**approval**| |||||||||| |||||||||| / Statement of balances 2 December 2007 ## **Korean Language classe** **Notes to the Accounts - For the Year Ended 31 D 2024** ## **1. Basis of Accounting** These accounts have been prepared on the Receipts & payments basis in accordance with the Charities & Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). ## **2. Nature and purpose of funds** Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the obje charity. Restricted funds have to be used for the purpose for which they were given. During the year the restricted funds. During the year the Charity maintained a single unrestricted fund for the day to day run charity. ## **3. Receipts** |Donations
Grants
Student Payments
**Total**|Total
Total
2024
2023| |---|---| ||5,678
5,678| ||5,678
5,678| ## **Korean Lanugage Classe** **Notes to the Accounts - For the Year Ended 31 D** **2023** |**2023**|| |---|---| |**Payments**
**Tuition Fees and Expenses**
**Total**|Total
Total
2024
2023| ||5,684
5,684| ||5,684
5,684| ## **4. Payments** ## **es** ## **December** & Trustee ects of the ere were no nning of the es iecember APPENDIX 2 **Korean Language Classes** **SC049992** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. Restricted funds have to be used for the purpose for which they were given. During the year there were no restricted funds. During the year the Charity maintained a single unrestricted fund for the day to day running of the charity. |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C2 Grants**
**C3b Trustee remuneration -**
**details**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual / institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---|---| ||||||| ||||||| ||||||| ||||||| ||||||| |||||**Total**|**-**
| ||||||| ||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)||||**x**| ||**Authority under which paid**||||**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete
section 4b)||||| ||||||| |**C4b Trustee expenses -**
**details**||||**Number of**
**trustees**|**£**| ||||||| ||||||| ||||||| ||||||| ||||||| |**C6 Other information**
**C5 Transactions with**
**trustees and connected**
**persons**|Trustee1
Trustee1
**Nature of relationship**|Donation
Teacher's allowance
**Nature of transaction**||**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|| |||||**-100**|
**391**| |||||**250**|**189**| ||||||| ||||||| ||||||| ||||||| ||Three trustee served as teacher of the Korean language classes and received teacher's allowances for 100 during the year.
The same trustee donated 250 to the charity fund.||||| ||||||**Number of**|**Number of**|**£**| |---|---|---|---|---|---|---|---| ||||||**trustees**||| |**C4b Trustee expenses -**|||||||| |**details**|||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||**Transaction**||**Balance**| ||||||**amount (£)**||**outstanding at**| ||**Nature of relationship**||**Nature of transaction**||||**period end (£)**| |**C5 Transactions with**|Trustee1||Teacher's allowance||**-100**||**391**| |**trustees and connected**
**persons**|Trustee1||Donation|||**250**|**189**| ||||||||| ||||||||| ||||||||| |**C6 Other information**|Three trustee served as teacher of the Korean language classes and received teacher's allowances for 100|||||during the year.|| ||The same trustee donated 250 to the charity fund.||||||| / Notes (2) December 2007 7 Independent examiner's report on the accounts Report to the trusteeslmernbers of: Korean Language Classes Registered charity number SC049992 On the accounts of the charity for the period Period st￿t date Period end date Yaar 01 January 2024 to 31 December 2024 Set out on pages 2- 5 (Ex￿1 ve￿On ofthe RP accounts) Respective responsibilities of trustees and examiner The eharity's trustees are reswsible for the preparation of the ￿OUnts in ￿OrdanCe with the temis of the Charities and Trustee Investment (Seoland) 2005 Aet and the Charities Aeeounts (Scoland} Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10{11 Idl of the Accounts Regulations does not apply. It is my responsibilty to examine the accounts as required under sectKJn 44(1) Ic) of the Act and lo state whether particular matters have come to my attention. Basis of independent examiTrer's statement My examination is carried out in accordan￿ wtth Regulation 11 of the Chariti'es Accounts Iscotlandl Regulations 2006. An examination includes a review of the accounkn.ng records kept by the charty and a companson of the accounts presented wrth those records. It also includes Considerati￿ of any unusual rtems or disclosures in the accounts and seeks explanations from the trustees conceming any such matters. The wocedures undertaken do not provide all the evmjence that would be required in an a￿11 and. consequentty. I do not express an audit opinion on the accounts. Independent examiner's statement In the course of my examination, no matter has Come to ry attentiL￿.. which gives me reasonable cause to believe that in any material respect the requirements.. to keep accountiThJ records in acttfdance wrlh seclion 44{11 la) of the 2005 Act and Regulation 4 ofthe 2006 Accounts Regulations, and to prepare accounts which xcord with the acC￿nting recc¥ds and comply wrth Regulation 9 of the 2006 Accounts Regulalions have r￿t been me( to which in m inion attention should be drai%'n in order to enable a proper understanding of the accounts to 19 September 2025 Disclosure section