2025-03-31-accounts

==> picture [339 x 36] intentionally omitted <==

----- Start of picture text -----
ATB Accountancy Servicese Ltd
Incorporated Financial Accountant
----- End of picture text -----

==> picture [258 x 43] intentionally omitted <==

----- Start of picture text -----
125a Dalrymple Street Girvan Ayrshire KA26 9BS
Tel: [phone] www.atb-accountancy.co.uk
----- End of picture text -----

22™ October 2025

FAO the Trustees/Committee Members of Age Concern Girvan

Income & Expenditure Account for year ended 31% March 2025

We have completed the Income & Expenditure Account and the Balance Sheet for the year ended 31" March 2025. In our professional opinion, it cannot be stated with any degree of certainty that these documents accurately reflect the trading performance of the group in that year. This is due to the incomplete and sporadic nature of the book & record keeping. In particular, our main areas of concern relate to the following.

• e The recording of income is inconsistent, with no clear procedures being followed. e Cash sums are constantly taken from the bank account in round figure amounts with no clear indication of where/how these amounts were spent. It is our suspicion that not all cash receipts have been retained, and this also accounts for the theoretical and high amount of cash in hand. Again, there is no clear indication that any structure or consistency has been applied to recording expenditure.

Unfortunately, this note is almost identical to the note presented to our point of contact for the year ending 31** March 2024, where the threat was made not to prepare any further financial statements unless the recording of financial transactions greatly improved. No improvement has been made, and to that end, no further financial documents will be prepared by ATB Accountancy Services Ltd unless it can be clearly demonstrated by 30 November 2025 that record keeping has improved to an acceptable standard.

We would be happy to advise on how the required levels of financial controls could be achieved.

==> picture [69 x 80] intentionally omitted <==

----- Start of picture text -----
Yours7
----- End of picture text -----

ATB Accountancy Services Limited

Registered Office: 125a Dalrymple Street, Girvan, KA26 9BS Registered in Scotland Company No. 237020

2 Duff Street Girvan - KA26 9AP Ayrshire,United Kingdom Email : [e-mail]

Age Concern Girvan

Balance Sheet Report

	As on date : 31/03/2025
Account
Fixed Assets
Fixtures & Fittings - Cost b/fwd	£4,958.23
	£4,958.23
Cash at Bank & in Hand
Cash Account	£3,831.90
Bank of Scotland acc ending 1969	£7,437.08
	£11,268.98
Net Assets	£16,227.21
Capital & Reserves
Profit & Loss Account b/fwd	£10,747.97
Net Profit for current year	£5,479.24
Shareholders funds	£16,227.21

1 of 1

Age Concern Girvan

2 Duff Street Girvan - KA26 9AP Ayrshire,United Kingdom Email : [e-mail]

Profit & Loss Report

	For the period 01/04/2024 to 31/03/2025
Account
Turnover
Fee Income	£12,068.92
Other Income	£2,924.35
Donations	£2,596.50
Hall Rental and Bridge	£120.00
Raffles	£1,000.00
Grants	£2,500.00
	£21,209.77
Cost of Sales
Provisions	£7,243.40
Other Direct Costs	£1,129.51
	(£8,372.91)
Gross Profit	£12,836.86
Administrative Expenses
Accountancy Fees	£300.00
Light, Heat & Power	£1,858.73
Cleaning & Laundry	£3,736.91
Motor Repairs and Servicing	£60.00
General Travel Expenses	£316.00
General Insurance	£562.36
Repairs & Renewals	£513.34
Stationery & Postage	£10.28
	(£7,357.62)
Operating Profit	£5,479.24
Profit on ordinary activities before taxation	£5,479.24
Net Profit	£5,479.24

1 of 1

APPENDIX 1

==> picture [286 x 16] intentionally omitted <==

----- Start of picture text -----
|| [—~Periodstartdate] | = |_ Period end date
----- End of picture text -----

Office of the Scottish Charity Regulator

Reference and administration details

Charity name Age Concern Girvan SCIO by Registered charity number SCIO — SC050839

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

. Name of person Trustee name Office (if any) =a ear _ (OF body) entitled to y appoint trustee (if any) 1 Chairperson 2 Viee Chairperson ff 3 Sertay | 4 Treasurer | a A i a a a a a Lo a 1 co

a 1 19 CL

1

APPENDIX 1

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= Dates acted if not for whole year

Structure, governance and management

Type of governing document Constitution

Trustee recruitment and appointment _ Trustee are remunerated for any reasonable expenses occurred while helping to achieve the charities purposes

Objectives and activities

Charitable purposes "the advancement of citizenship or community development”, "the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage"

Summary of the main activities We open on a Monday and Friday and provide a homecooked three in relation to these objects course meals.

2

APPENDIX 1

Achievements and performance

Summary of the main achievements of the charity during the financial period

Brief statement of the charity’s policy on reserves

==> picture [521 x 190] intentionally omitted <==

----- Start of picture text -----
Details of any deficit N/A
Donated facilities and services (if any) | N/A
3
----- End of picture text -----

APPENDIX 1

Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees —ee

==> picture [417 x 40] intentionally omitted <==

Full name(s)

Position (e.g. Chair) Date	Chairperson	Treasurer
	08 Jan 2026	8/1/26

4