OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-04-30-accounts

EXPENDITURE
Utilities 769 3% No uncashed cheques at year end
Repairs & Maintenance 23,173 85%
Insurance 778 3%
Cleaning - 0%
Events & Fundraising 1,633 6%
Legal & Financial 273 1%
Charitable Activities 70 0%
Emergency Protection 588 2%
Petty Cash - 0%
Charitable Donations - 0%
Other - 0% -
27,283
WCOME
Grants 3,068 32%
Subscriptions 390 4%
Donations 1,408 15%
Fundraising 2,863 30%
Hall Rental 1,025 11%
Events 724 T™%
Other 201 2% -
9,679
Net Gain/(Loss) (17,605)
2024 Accounts Preparedby: by: Position Dated:
Opening Bank Balance 39,772.55
Opening Cash 66.68
Opening Funds 39,839.23
Income 9,580.76 Treasurer 16thSeptember2025
Expenditure -11,669.40
Net Movement -2,088.64
Balance at 31/04/24 37,750.59
Represented by
Closing Bank Balance 37,709.11
Cash in Hand at April 30 2024 41.48
Closing Funds 37,750.59 Accounts Audited by:
0
2023
Opening Funds 33,954.26
Income 33,979.81 YY FinanceDirectorAuchrannie Resort 29thOctober2025
Expenses 28,161.52
Closing Funds
Closing Bank Balance 39,772.55
Cash in Hand at April 30 2023 66.68
39,839.23

APPENDIX 3

’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of Pirnmill Village Association

trustees/members of Pirnmill Village Association
Registered charity SC050388
number
On the accounts of the Period start date
Period end date
charity for the period Day
Month
Year
Day
Month
Year
01
May
2024
to
30
May
2025
Set out on pages APPENDIX 1 & APPENDIX 2
(remember to include the page
numbers of additional sheets)
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) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). 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 My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner’s statement Regulations. An examination includes a review of the accounting 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 from 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 viewgiven bythe accounts.
Independent examiner’s In the course of my examination, no matter has come to my attention [other than that
statement disclosed on the attached page*]
1.
which gives me reasonable cause to believe that in any material respect the
requirements:

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

to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Signed:** Date:
7THNOVEMBER 2025
Name:
Relevant professional
qualification(s) or body
(if any):
Address:

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

** OSCR will accept digital or typed signatures

APPENDIX 3

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose

Enter SC No. below

APPENDIX 2

Enter charity name below

SC

SC
Receipts andpayments accounts
Period start date Period end date Period end date
For the period
from
01
Day
May
Month
2024
Year
to Day
30
Month
April
Year
2025
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
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 1 441 1 441 1 441 1 441 605
Legacies - - -
Grants 3 068 3 068 3 068 3 068 3 786
Receipts from fundraisingactivities 2 882 2 882 2 882 2 882 4 405
Gross tradingreceipts 1 062 1 062 1 062 1 062
Income from investments other than
land and buildings 201 201 201 201
Rents from land & buildings 1 025 1 025 1 025 1 025 650
Gross receipts from other charitable
activities - - - 135
- - -
A1 Sub total A1 Sub total 9 679 - - - - - - - - - - 9 679 9 679 9 679 9 581
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
A2 Sub total -
-
-
Total receipts 9 679
-
-
~~——~~
-
-
-
-
-
-
-
-
-
9 679
-
-
-
9 679
-
-
-
9 679
-
9 581
A3 Payments
Expenses for fundraising activities 2 116 2 116 2 116 2 116 76
Gross trading payments 23 857 23 857 23 857 23 857 6 789
Investment management costs - - -
Payments relating directly to charitable Payments relating directly to charitable
activities 1 224 1 224 1 224 1 224 4 730
Grants and donations 86 86 86 86
Governance costs:
- - -
Audit / independent examination - - -
Preparation of annual accounts - - -
Legal costs - - - 75
Other Other Other
- - -
- - -
**A3 Sub total ** 27 283 - - - - - - - - - - 27 283 27 283 27 283 11 670
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
Purchase of investments
-
A4 Sub total -
-
-
-
-
-
Total payments 27 283
-
-
-
27 283
11 670
~~SSSSS~~
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
17 604)
(
-
-
-
17 604)
(
2 089)
(
-
17 604)
(
-
-
-
17 604)
(
2 089)
(
~~——————~~

APPENDIX 2

SC

Section B Statement of balances

Categories
Signed by one or two trustees
on behalf of all the trustees
B1 Cash funds
B2 Investments
B3 Other assets
B5 Contingent liabilities
B4 Liabilities
Details Unrestricted
funds
to nearest £
37 709
17 604)
(
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Cash and bank balances at start of year 37 709 39 840
Surplus / (deficit) shown on receipts and
payments account
17 604)
(
2 089)
(
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
20 105 - - - 20 105 37 751
-
-

-

-

-

-
Fund to which asset belongs Market valuation
to nearest £
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 l
-
-

-
iability relates Amount due
to nearest £
Last year
to nearest £
Details Fund to which l Total
iability relates
- -
Amount due
(estimate)
to nearest £
Last year
to nearest £
Signature* Print Name Total -
-
Date of
approval

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/ Statement of balances

2

December 2007

APPENDIX 2

SC

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Two bank accounts (funds) are held by the PVA. All funds are unrestricted. We opened another bank account in order to have more uptodate banking facilities (eg bank card, phone app, online bank transfers). We are using the original account as some online fundraising deposits are made into this and we did not want to cause confusion amongst the villahe residents by having them change bank info.

C3a Trustee remuneration
C4a Trustee expenses
C3b Trustee remuneration -
details
C2 Grants
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
(otherwise complete section 4b)
this box x
C4b Trustee expenses -
details
Number of
trustees
£
C6 Other information
C5 Transactions with trustees
and connected persons
Nature of relationship
Nature of transaction Transaction
amount (£)
Balance
outstanding at
period end (£)
Number of £
trustees
C4b Trustee expenses -
details
Transaction Balance
amount (£) outstanding at
Nature of relationship Nature of transaction period end (£)
C5 Transactions with trustees
and connected persons
C6 Other information

/ Notes

3

December 2007

APPENDIX 2

SC

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
-
-
-
-
Total - - - - - -
reference - - - reference reference

2 Grants

2 Grants
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
-
-
-
-
Total - - - -
reference - reference reference

3 Gross receipts from other charitable activities

Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - reference error

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
-









-
-
-
-
-
-
-
-
-
-
Total - - - - - -
reference error - - - reference error reference error

Additional notes (1)

December 2007

APPENDIX 2

SC

Additional analysis (2)

Receipts
5 Breakdown of unrestricted funds
Unrestricted
fund 1 - enter
name of fund
below
Unrestricted
fund 1 - enter
name of fund
below
Unrestricted
fund 2 - enter
name of fund
below
Unrestricted
fund 3 - enter
name of fund
below
Unrestricted
fund 4 - enter
name of fund
below
Total
unrestricted
funds
Total
unrestricted
funds last
period
Donations -
Legacies -
Grants -
Receipts from fundraisingactivities -
Gross tradingreceipts -
buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales
- - - - - -
cross ref error
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
- - - - - -
cross ref error
Expenses for fundraisingactivities -
Gross trading payments -
Investment management costs -
Payments relatingdirectlyto charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements
- - - - - -
cross ref error
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
- - - - - -
cross ref error
- - - - - -
-
- - - - - -
cross ref error

Nature and purpose of funds

Additional notes (2)

December 2007

APPENDIX 2

SC

Additional analysis (3)

Receipts
6 Breakdown of restricted funds
Restricted fund
1 - enter name of
fund below
Restricted fund
2 - enter name of
fund below
Restricted fund
3 - enter name of
fund below
Restricted fund
4 - enter name of
fund below
Total restricted
funds
Total restricted
funds last
period
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 -
Sub total
Receipts from asset & investment sales
- - - - - -
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
- - - - - -
-
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements
- - - - - -
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
- - - - - -
-
- - - - - -
-
- - - - - -
-
Nature andpurpose of funds

Additional notes (3)

December 2007

APPENDIX 1

OSCR Scottish Charity Regulator

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___ | Day | Month | Year | | Day_—_—| Month | Year |
[From (01 | May | 2024 | To | 30 | April, | 2025
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Office of the Scottish Charity Regulator

Pine

Names of the charity trustees on date of approval of Trustees’ Annual Report

Trustee name

Office (if any)

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nat tor ahale.year
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panel pabyiae to appoint trustee (if any)

1 Chairperson : || Secretary 3 Oe 4 Fe 5 Os 6 Oe 7 Oe Ge GO A a 2 a a 1 LS a a a a

1

APPENDIX 1

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|||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Reference|and|administration|details| |Names|of|all|other|charity|trustees|during|the|period,|if|any,|(for|example,|those|who|resigned|part way| |through|the|financial|period)| |‘Name==|[ates][ acted]|[if][ not][ for][ whole][ year]| |Structure,|governance|and|management| |Type|of governing|document|Pirnmill|Village Association|(PVA)|became|a|Scottish|Charitable| |Incorporated|Organisation|(SCIO)|21st August|2020.| |The|PVA|is|governed|by a|Board|of Trustees|as|laid|down|in|the| |Constitution|of|Pirnmill|Village Association|SCIO.| |Trustee|recruitment|and|appointment|The|Board|consists|of Trustees who|are|elected|or|appointed|annually|by| |the|members|of|Pirnmill|Village|Association|at the AGM.|Each|year|all| |Trustees|stand|down|and|a|new|Board|of Trustees|is|elected/appointed.| |Trustees|can|be|re-elected,|but we|try|to|encourage|the|appointment|of| |new Trustees|each|year.| |Induction|is|provided|through|participation|in|the|activities|of the| |Objectives|and|activities| |Charitableharitabl|purposesr|The mission of the Association|is to promote community development,|enrich the lives of| |residents|in|Pirnmill|and|the|surrounding|areas,|and|strengthen|our|sense|of|unity through| |recreational,|health,|educational,|and|social|initiatives.| |We|are|committed|to|managing|and|improving|the|village|community|centre|as|a|welcoming| |hub|for activities|that support the|well-being|of our|rural|community. We|aim|to|encourage| |and|celebrate|the|arts,|heritage,|and|culture|for the|benefit|of|all|ages.| |The Association|strives|to|maintain|the|community|centre|to|a|high|standard|and|to|manage| |its|financial|resources|responsibly.|Recognising|the|value|of|recreation,|leisure,|and|sport|for| |all|generations,|the|PVA|works|to|ensure|these|opportunities|continue|to|thrive|within|our| |community.| |Summary|of the|main|activities| |in|relation|to|these|objects|The|village|community|centre|hosts|a|wide|range|of activities|that|bring|people|together|and| |support|local|life.|Regular events|include|the|monthly|Pop-Up|Pub,|weekly|table|tennis| |sessions,|craft|club,|charity fundraisers|such|as|coffee|mornings,|and|first|responder|training.| |The|hall|also|provides|space|for|community|food|sharing,|zero-waste|cafés,|open|music| |sessions,|charity|auctions,|and|annual|events|like|the|local|produce|show and|other events| |(eg|war memorial|and|reception).|It welcomes|health|practitioners,|exercise|classes, and| |public|meetings,|and|even|serves|as|a|temporary|bunkhouse|for walkers,|campers,|or| |visitors|during|severe|weather.| |In|addition,|resilience|equipment|has|been|purchased|to|ensure|the|hall|can|act as a|safe,| |warm|refuge|with|power generation|and|cooking|facilities|in|the|event|of|a|power outage|or| |other emergency.|

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2

APPENDIX 1

Achievements and performance

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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Summary|of the main achievements|of|||Community Impact| |the charity during|the financial|period|| The|Pirnmill Village Association|continues to make a meaningful and|positive| |impact|within|our|local|community.|Through|successful|fundraising,|grant| |applications,|and|collaboration|with|local|authorities,|we|have|been|able|to|meet| |the|evolving|needs|of our|village|and|its|residents.| |1.|Hall|Refurbishment| |Significant|improvements|have|been|made|to|the|village|hall,|including|the| |complete|replacement|of the|old|flat|felt|roof with|a|durable|pitched|metal|roof to| |ensure|long-term|protection|from|the|elements.|External|waste|plumbing|and| |pipework|have|also|been|upgraded,|and|a|new|paved|area|has|been|created|at| |the|rear|of the|building|to|support outdoor events|in|warmer weather.|These| |upgrades|complement the|planned|installation|of improved|disabled|access|and| |facilities|within|the|hall,|expected|to|begin|in|spring/summer 2026.| |2.|Zero|Waste|Café| |In|partnership|with|the|local|charity|Eco|Savvy,|the Association|now|hosts|a| |monthly|Zero Waste|Café.|This|initiative|helps make|local,|seasonal,|and| |affordable|produce|more|accessible,|supports|local|growers,|reduces|food|waste| |and|packaging,|and|fosters|community|connection|while|promoting|environmental| |sustainability.| |3.|Senior|Christmas|Lunch| |Our annual|free|Christmas|Lunch|for|residents aged|60|and|above|continues|to|be| |a|cherished|tradition,|bringing|together our|senior community|members|for|a warm| |and|festive|gathering.|This|event was|supported|by a|grant from|North|Ayrshire| |Council.| |4.|Collaboration|with|Local|Council| |The|Association|worked|closely|with|the|local|council|during|the|replacement|of| |the|village’s|main|road|bridge,|helping|to|minimise|disruption|and|ensure|the| |smooth|delivery|of this|essential|infrastructure|project.| |5.|Sustaining|Weekly|and|Monthly|Activities| |Regular events|such|as|the|Arts &|Crafts|Club,|darts|and|table|tennis|sessions,| |and|the|monthly|Pop-Up|Pub|remain|popular,|providing|engaging|opportunities|for| |social|connection|and|community|participation.| |6.|Signature|Events| |Our annual|and|seasonal|events|continue|to|bring|the community|together|and| |celebrate|local|spirit:| |¢|Bonfire|Night|Celebration:|A|highlight|of the|community|calendar,| |featuring|a|supervised|bonfire,|fireworks,|food,|and|refreshments|in|a|safe| |and|festive|setting.| |¢|Community|Music|Sessions:|Informal|gatherings|inviting|residents|to| |enjoy|live|music and|join|local|musicians|in|creating|a|welcoming,|shared| |experience.| |e|Produce|Show:|A|long-standing|tradition|that showcases|local|talent and| |rural|skills,|with|entries|in|gardening,|baking,|crafts,|and|home|produce.| |7.|Supporting|Charitable|Causes| |The|Association|hosted|several|fundraising|coffee|mornings|for charities|including| |Macmillan|Cancer Support|and|the|Scottish|Air Ambulance,|reflecting|our| |community's|commitment|to|supporting|others|in|need.| |8.|Food|Share|Initiative| |In|collaboration|with|the|island|supermarket,|our weekly|Food|Share|programme| |continues|to|provide|essential|support|to community|members|facing|food| |insecurity.|Trustees|collect|surplus|food|and|make|it|available|at the|hall|for| |anyone|wishing|to|use|it.| |9.|Resilience|Fund|Equipment| |To|strengthen|community|resilience,|the|Association|has|equipped|the|hall|with|a| |large|generator,|LPG-fuelled|heating|and|cooking|appliances,|blankets,|bed|rolls,| |torches,|and|insulated|containers|for food|and|drink.|This|ensures|the|hall|can| |operate|as|a|safe,|warm|space|for|residents|during|power outages,|severe| |weather,|or|other emergencies.| |Thanks|to|the|dedication|of the|trustees,|members,|and|community|volunteers—| |and|their continued|success|in|securing|grants|and|fundraising—the|Association| |remains|in|a|strong|financial|position|to|support the community|well|into the|future.|

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Financial review

|Briefstatementofthe charity’s policy|| There is no requirement in thePVAconstitution to maintain a financial| |---|---| |on reserves|reserve. However, it has been an informal aim to maintain a minimum| ||bank balance of£10,000.| |Details ofany deficit|The current financial year ran a deficit of£17605. Thiswas due to the| ||installation of
a new roofhoweverwe received grant funding and general| ||fundraising (outside ofthis period) that offset these expenses. We| ||continue to have cash reserves in excess of£15000 perour normal plan| ||to maintain a minimum reserve of£10000.| |a||

APPENDIX 1

Other optional information

3

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

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Signature(s)
OSCR will accept
digital or typed
signatures
Full name(s)
Position (e.g. Chair)
Date
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4