Clarkston Chanukah Celebration Association
Financial statements
For the year to 30 June 2025
Scottish Charity Number SC051087
Clarkston Chanukah Celebration Association
Index to the financial statements For the year to 30 June 2025
| Index | Page |
|---|---|
| Trustees’ Annual Report | 1 |
| Independent Examiner’s Report | 4 |
| Statement of Receipts and Payments | 5 |
| Statement of Balances | 6 |
| Notes to the accounts | 7 |
Clarkston Chanukah Celebration Association
Trustees’ Annual Report
For the year to 30 June 2025
Reference and Administrative Information
Charity No SC051087
Address
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Trustees
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Bankers
Bank of Scotland PO Box 17235 Edinburgh EH11 1YH
Independent examiner
O’Haras, Chartered Accountants Radleigh House 1 Golf Road Clarkston Glasgow G76 7HU
Clarkston Chanukah Celebration Association
Trustees’ Annual Report
For the year to 30 June 2025
Structure, Governance and Management
Constitution
Clarkston Chanukah Celebration Association is an Single Tier Scottish Charitable Incorporated Organisation (SCIO) and is governed by its constitution, which was adopted on 28 June 2021 (amended 4 July 2022).
Appointment, induction and training of trustees
The structure of the organisation consists of the charity’s trustees, who are also the organisation’s only members and comprise of the organisation’s board.
The board must arrange an annual general meeting (‘AGM’) of the charity’s trustees in each calendar year, reporting on the immediately preceding financial year of the organisation.
At each AGM, all the charity trustees appointed during the period since the preceding AGM shall retire from office together with one third on the remaining trustees but may then be reelected. When there is only the minimum number of trustees (three), no resignations are required.
New trustees are appointed at the discretion of the Board. New trustees take part in an induction programme which aims to familiarise themselves with the charity’s values, aims and objectives together with its day-to-day operations, in addition to clarifying their statutory responsibilities as trustees of a charity.
Objectives and Activities
Charitable purposes and objectives
The main objective of the charity is to mark the Jewish festival of Chanukah and the celebration of religious freedom.
Principle Activities, Achievements and Performance
The object is to hold an annual event to mark the Festival of Chanukah, to invite dignitaries from the local community and other faiths to the annual event, to ensure that the local authority put up a Menorah in Clarkston and to advance the message of freedom of religion.
Clarkston Chanukah Celebration Association
Trustees’ Annual Report
For the year to 30 June 2025
Financial Review
Our main source of income is from donations and grants.
Unrestricted funds: During the year, the charity received donations of £750 (2024: £3,519) and grants of £2,000 (2024: nil). Expenses of £2,750 (2024: £3,519) were incurred during the year. The income received matched the expenses for the year and left neither a surplus or a deficit for the year ended 2025 and 2024.
Reserve Policy
The charity’s reserve policy is to ensure that the charity has a small amount of funds to cover unexpected costs.
Plans for Future Periods
To continue to hold an annual Chanukah event.
Approved by the Trustees on 22 January 2026 and signed on their behalf by:-
Independent Examiner’s Report to the Trustees of
Clarkston Chanukah Celebration Association
For the year to 30 June 2025
I have examined the financial statements of Clarkston Chanukah Celebration Association for the year ended 30 June 2025 which are set out on pages five to seven.
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 2006 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 2006 Accounts 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 view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:
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e to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
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have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Chartered Accountant Radleigh House 1 Golf Road Clarkston Glasgow G76 7HU
Clarkston Chanukah Celebration Association
Statement of Receipts and Payments
For the year to 30 June 2025
| 30.06.25 | 30.06.24 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Notes | Funds | Funds | Funds | Funds | |
| £ | £ | £ | £ | ||
| Receipts | |||||
| Donations and grants | 3 | 2,750 | - | 2,750 | 3,519 |
| --------- | --------- | ---------- | ---------- | ||
| Total receipts | 2,750 | - | 2,750 | 3,519 | |
| ---------- | ---------- | ---------- | ---------- | ||
| Payments | |||||
| Charitable activities | 5 | 2,750 | - | 2,750 | 3,519 |
| ---------- | ---------- | ---------- | ---------- | ||
| 2,750 | - | 2,750 | 3,519 | ||
| ---------- | ---------- | ---------- | ---------- | ||
| Net receipts/(payments) | - | - | - | - | |
| Transfer between funds | - | - | - | - | |
| -------- | -------- | ---------- | ---------- | ||
| Surplus/(deficit) for year | - | - | - | - | |
| -------- | -------- | ---------- | ---------- |
The accompanying notes form part of these financial statements.
Clarkston Chanukah Celebration Association
Statement of Balances
At 30 June 2025
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||||||||||
|---|---|---|---|---|---|---|---|---|
|30.06.25|30.06.24|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Funds|Funds|
|7|£|£|£|
|Cash|and bank balance|at|start|of year|100|-|100|100|
|Surplus/(deficit)|for year|-|-|-|-|
|Closing|cash|and|bank balance|100|-|100|100|
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Other assets: Deposit paid in advance - £290
Approved by the Trustees on 22 January 2026 and signed on their behalf by:-
Clarkston Chanukah Celebration Association
Notes to the financial statements
For the year to 30 June 2025
1 Basis of accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee 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 objects of the charity.
Restricted funds may only be used for specific purposes, Restrictions arise when specified by the donor or when funds are raised for specific purposes.
3. Donations
| Grants Donations Donations from Trustees |
30.06.25 £ 2,000 250 500 2,750 |
30.06.24 £ - 2,525 994 |
|---|---|---|
| 3,519 |
4. Charitable activities
| 4. Charitable activities | ||
|---|---|---|
| Event costs | 30.06.25 £ 2,750 2,750 |
30.06.24 £ 3,519 |
| 3,519 |
5. Trustees remuneration
No remuneration or expenses were paid to the charity’s trustees in the period.