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2025-04-30-accounts

Harray C ity Association SCIO Accounts for the vear ended 30 April 2025

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Receipts and Payments Ac t for the ¥ Jed 30 April 2025
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2024 RECEIPTS 2025 2024 PAYMENTS 2025
£ 60.00 Affiliation Fees £ 45,00 £ 3,153.94 Rates and Insurances £ 3,425.95
1,909.00 = Hires 2,840.00 17,277.02 _—_Heat and Light 10,448.92
1,392.55 Traditional Music Group 1,510.87 34.18 Advert and Printing 106.20
100,00 Fundraising 1,007.10 318.14 © Consumables 292.90
240,00 Bowls 800.00 1,585.52 Cleaning 1,523.06
30.00 Donations 30.00 684.13 Licences 654.50
2,838.56 Harvest Home 4,109.54 2,568.15 Repairs and Renewals 1,153.84
2,455.00 Fitness & Dance 2,510.00 94.80 Stationery & Postages 154,18
308.65 Folk Festival - $05.20 Trade Waste Charges 594.10
455.14 Half Marathon Surplus ( Deficit) (1,043.98) 1,500.00 Football Pitch 1,500.00
180.37 Kitchen -Half Marathon 182.54 2,072.99 Harvest Home Costs 2,525.53
18,573.35 Surplus on Functions 27,329.35 298.80 Laptop -
510.00 Poo! Table - 672.23 Broadband 623.72
- Interest - 108.00 Training -
~~ 30,873.10 23,002.90
(1,820.48) Surplus (Deficit) for period 16,317.52
£29,052.62 £39,320.42 £29,052.62 £39,320.42
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2024

2025

Harray Community Association SCIO

Balance Sheet as at 30 April 2025

2024 2025
Cash at Bank
£24,533.56 On Treasurer's Account £42,090.06
2,568.92 On HalfMarathon Current Account 1,524.94
27,102.48 43,615.00
210.00 Cash onHand 15.00
£27,312.48 £43,630.00
Represented by:-
£29,132.96 Reserves Brought Forward £27,312.48
(1,820.48) Surplus (Deficit) foryear 16,317.52
Signed on behalfof the Trustees on 30 May 2025
by
£27,312.48— £43,630.00

Harray Community Association SCIO

Independent Examiner's Report to the Trustees of Harray Community Association SCIO

I report on the accounts of the charity for the year ended 30 April 2025.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Charity trustees consider that the audit requirement of Regulation 10(1)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounts records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations for the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiners statement

In the course of my examination, no matter has come to my attention.

  1. Which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.