Unauditrd Fmanc1￿ Sts*JDerts fortr* Year End¢d 31 M*th 2025 PKIMROSE COMMUNITY TRIIST Contents of thr FIn￿lla1 Sta*m¢nts ror the Y&qr F￿ded 31 Marth 2025 Page (hrity InfonnatiL B£port of the TnLsIccs St*meni ofFi4w)¢ial A¢tÈviiie% Bolance Sheet NoK% th the Fina￿]?1 Sta*m¢nts Repth of the A￿untants PWMR(ISE COMMUNrrY TRUST f(r the Y(¥ F￿dr￿ 31 M*Hmbunity Truy in the yearuthju revicw w&sth3t of advan¢ing community and drvclopncoL Ihis is ¢tmtrd on ¢ommunily wdl-bein& welfx recreaiiiln aod health and fithes5 and Progr￿1118 the c4t4icA of opwwniiies frr Dll ￿b￿ll￿willY member TRUSTEES 'n* Trus￿£￿￿￿4￿bthjW h•ve hem otTiCed￿l￿ethéWh￿1e of the year t￿led 31 MaTth 2024 kn the d* of thts rewi. The trUS￿e3 I￿]d no knficial lnIert￿. Thes¢ xcounts hav¢ iyets pryared ffl the Acaw41 bosis In accor￿ th¢awitses & TnL*e InvestsDeDI (ScotIs￿d) Regulaliom 2(K16 (L8 an)endcdl Tr CmM￿llY Trwl i* * Se4Mtish (Jwitsble Or￿l$all0￿{sc10). 11 r¢K1>W￿ In its cyrr¢nl Icgal 291h June 2021. li hys • Th￿ller consti1￿70￿ ￿$¢d on th¢ SLVO SCIn n¥0 tv mwJ¥l ws)SlÉldtiun ¥llLI # such, mernbm hw¢ 4 of rigM8 indthg th¢ app0intpC￿k io sYry¢ on th¢ iwd at the anN s￿¢￿2 me¢ting. The mana8emcni committee. whi¢h #ornially rne¢ts f(thighÉly. wcthe chaTTtV'5 truAec& Membership ofthe manageJll¢nT cl•unjii￿ 15 OP¢D to anyone with 2n inffti in ￿￿motI￿8 the o(th organisation's Pury￿￿ Trust￿ w¢ ele(xcd at the athD￿l g¢nwal m¢aing lor April.There be D lninim￿ 013 8fy1 a of 7 kni￿e Ch•ritsbk Pwp•sts "n* &fvancaRenl vf rdu¢41iOn. Thc of public partrciixtion in sptht AcfiviTIKS The Pmn)3e Community Trt￿.5 xtivili¢s 4r• Enwurdgc P￿]11( partiCi￿lon in a wide rang¢ of5W ]￿lUdin£ footr>all. Advartt ￿U(￿lOn 1hr￿gh a ]￿ing and develownrnl fxilkty. Adv¥￿'e ￿mM￿n1(y SUPFM)n and development in the aTe& Rewn ofthe TTUA for the Yew lixknl 31 Mar¢h 2025 Developm¢nt ofywth & community iniLialiK8 Dev¢]opmcnt offi¢w health, and nulriiion Oyis8liotL of welfare iniiithivcs inc1￿j1￿8 fo%￿llnk & fud fI￿d These are progre￿ed thr￿jgh our aim of hclp make peoplds lives. beacr by pro¥idtng fxilrties frtr ages and ititerestL By providing a rjn phy5i¢1l, menul (in(￿d￿8 LYllOtion81 h¢aith 8nd wEll￿Ing), ed￿2110& spon ¥nd ￿￿tIOn, eommuniry heritage and iniertsts, plann¢d xtivilÈe4 the Pr￿nN10n of cqualily a￿1 div¢y5ity, welfar¢. ¢ulluraI, social, atMI IDEal r%ed& ￿￿￿5allY. ourtr•lues ar¢-Crossgkn lorAII". The Prlmrose Comm￿lIY TNst aims to deliveT b): bilu(*"on in sjp1￿rt of kTrschool 8n(l age chi]dren funhLT cducaiiort in adult Health through avaijobiliry of IoL71 5F￿￿1]ll¥ ¢JLd 4ciii.ity fxli iiic5 for all age4 inkresr& and abiliti C4)mmLmity socÉal inlerxtion througb orrnnities w britiE pwjle wiher. CommLthIty welfare pro￿$10￿5 throyghmeeiin8 places for youps woviding j3wtan￿ sKh as a fo(thaDk, free M¢nthl hdth by r¢duG1￿ lrn)diow and ifolation through the prmryskon vf loLally 4vaiJable fxlliii&s. Cateer orTrortunilies th￿ll8h thc i)MfiMkKtion 4)f an ceatre ID employmert. PTov1d￿g assistsncL iti 50cidl iytlf)revia t(￿7￿￿1￿8 [￿Jd ballk and fill￿*r¥￿t pro¥ision& FINANCIAL REVIEW The [￿ve fund 2025 is £17,802 {2024- £83,722) reprpxots unristiiE*d fujth of 1121.8111 The rcscTVC fund is rcvicwcd anttualty to eTrsure it will ¢oniinue th rnL'LI our rCquIrertten￿ 'nK tnut¢¢s ar¢ ￿l$fi¢d that thc cu￿ent fun(Ls should be $ufficienl lo ¢ov¢r 3 a)￿th3 otffitionai CA￿ts lo med th¢ ¢ot)trxttMI oblig4ions t¢) clients Should funding be PL4NS FOR FiITURE.4crivrriLS In litie with Scottish Governmeni 8uld¥Ke: Fift CoutKiI lo¢al wmmlmity prolowls th¢ Primr05e Crmnmunity Tnjst buv¢ plans in pl￿ for rn intrease4J Tetwn io (x¢ to cngagement xtivities later nexi year. We will adqyi * blended approath th dclTYering s¢rvi¢¢s i4vdY1￿ Ix)ih fa¥¢4trfac¢ 8athcrings alonzside sothe cotttinu￿ onlinc aciivtiies in or(ler lo ADtet the needs olthe possible range of ￿div1th181 We aim to dcliver on#ll oUr'Pillarsof￿ll¥ity'. HealdK Fiinem & Nutriiioii Ileritage & Edu¢aiion Youth & Childr¢n'$ Lkvelown¢¥Jt Welfare Each individual prnieci above requires clcar diTtks and ofyeciivu precise and delii'¢rabl¢s ithnlifi¢d. c-.l¢•r aaion plz4ns #NI measjred rqffirtI￿e, wlminalin# on tht irAcgral¢d bax¢fJts to the ￿￿oIC c(*nmwiity. We will tnnlinve to JwytM)rt and ￿￿01¢ the existing wellarr wovisioN8 provided a fo¢￿ on the food bank and fuel fwid pTovision& We will COTLlillU¢ ￿ f(w on fiou*wauiviiics to ft"￿ this Lyillcal ex¢iiin8 proiecL 17112r24y25 PRJMROSE COMMUNITY TRusr St8temertt of Fina￿la1 Activities for ￿ Y¢ar Ended 31 Ma￿h 2025 Unrnstrlcted Restricted Funds Funds Year Ended 202S Year EndBd 2024 Donations AdmiS￿on$ Total Incom• 9,945 10.098 20,043 9.945 15.387 2&332 17.500 4.907 22A07 5,289 4289 Christsnas Appeal Expe Local Welfare Donations Inswance T&phone Adverti5wig Youth Cknb Expenses Consthnoy F•es Computer & IT Costs Subscripliorn & MemLw5hps HMRC Penall*s Keep Fit Class Equipment Books P￿mI?e$ Expenses Wages Sundrtes Credit charyes Repairs & Renewals Totsl Expendliure 2297 4.11)0 430 290 243 3,077 29,91Q 2297 4.100 430 290 603 3.077 29.910 13 349 8.630 350 743 2.337 8,316 1.652 100 106 230 2,996 45.888 1.375 273 7.1 S4 711 38,734 34.531 18 273 8.225 83.027 91,252 57,792 Net Incomel(Expenditure} Tran5fors between funds Net movement In fund¥ 936) (62.984) <65,920) (35.385) 12,936) (62.9841 (65.920) 135,3851 ReconclllatioD of funds Total funds brougm foThrnd Total fvnds carTled forward {18.875) 121,811) 102,597 S3.722 119,107 39ffi13 17.802 83.722 PRJMROSF. commu￿ TRUST B￿an¢¢ Shed 311knth 2025 2025 Ilotes £ Curn•nt ••••t• Cash •t and ln hand 110.237 110,237 117.162 117.162 ￿￿ent Its￿l￿eS .435) 133.440) 17.802 83.722 Mèt assets The lund$ of ¢hafly UNesliithd I￿)dS Restrtded funds 1.811> 39.613 17,802 (18,875} 102.597 The cbwity t5 fjrtiiled w ¢x¢rnptiOD from 0￿111 under S¢¢licffj 477 of the CLNnJMnie5 Ad 20Q6 for the PL7iod 31 Mard) 2025. The membm hav¥ noi requir￿ the £harity to i*tsin an a￿11( o(its fuwKi•l M•ements the 31 Marth 2Q25 in xcordaK¢ with Sffti(¥J 476 olthe Compatitis Aci 2(￿6. Th¢ diyeclor tdcwledEcs w5ibilitiC5 fur. (a} enswing that the charity acco[￿lIng re¢ords which cornply with 386 8Th1317 of the tilmpanits Aei 2006 (b) pr¢paru>g fmancial o¢m¢nts givc a tsue *d fairview ofthe S￿¢ of affairs of th¢ dwity as at th¢ end of eath financt81 year 9nd of its prDfit or IfP&S Cath financiak y¢ar a¢wr&mct with the requirements of Section5 394 a)d 39S and which oth¢Mue comply with the iequiwn¢nts of the C￿panIC$ Ad 2W6 relaiing to fi1￿cial sttttethents. sv Car u aNlit•bletr* thc ¢hoxiry. Thc finwKial sthments havt be￿ PrYr￿ ￿ ￿¢￿rd￿r￿ with the provisions apylicable to th￿1ti￿ subject to th¢ small twilxes r¢gim¢. I'he fuwielal ￿￿eMen15 T•%r¢ 4ymv¢d by tht Boxd tsfTn¥*¢J w 17 De¢¢Th￿2025 and w￿e sigttcxl (o its bcbajfby: PRIMROSE COMMUNITY TRUST No￿S to the Financial SNem¢nts for the Year F.ndL¥I 31 Mar£h 2025 srATirroRY INFORMATION PriTnrose ComrA¢Jnily Twst is a Scottish Charitsbk Incorpomed Orgonisatiort, regIS￿red in Scotland. The chartty's reEiSt¢red number and regisrered office *Jdr¢ss can be lound on the UkaTity IELfomiation pagc. ACCOUNTING POLICIES sls of pryritig the r1￿￿¢1*1 ￿lte￿￿ts Th¢s¢ finarKial slatenjen￿ Iwe be￿ in accorda[￿¢ with the Ckniiies SORP (FRS 102) Ihat applie5 the provisTons ol Section IA "Small F.niities" of Financi81 Rcp)rting Standard 102 ￿he FiDancia] Reporfing StsndJrd applicablc in the UK and Republic of Ireland" and ihe CompanÈes Aci 21K16. The Financial Statements have been pr¢pared uTh]er the hislori£al cost conveniion. The Tr￿ttees are of th¢ i'iew thal the immediaie future ofib¢ Charity is seCU￿d and on th>s basis the assessm¢ni of Ihe Tntstres 15 that the Clwiti, remains a going coThLcTh. Natsre Attd hrpose of Funds Vnr&%tricted funds aT¢ thos¢ th)t may be vscd at thc discrdion of the thLStees iti fi]TtheMce of the4]bjects of ihe ¢Pwity. The tr￿￿eeS mainTain a single unrcs1ricled lund foFihe daY-l￿daY ThEnnin8 of thc charity. R¢thricted fulldb. MBY Ml¥ be used for 4￿C1￿C tArPo5￿ Restrithions when specificd by the donoror whcn ar¢ TaiKd for 5pec&fi¢ purpose TRUSTEES, REMUNERATION AND BENEFITS Therc were DO Irusiees. Mnw)eTatioD or other benefits for the Y￿ ended 31 March 2025 ttor f￿ the period ended 31 March 2024. There w¢r¢ no tEUStees' paid the year ended 31 2025 nor forthe ejth 31 Marth 21Y24. CREDITORS FALLINC DVE WIThIN ONE YEAR 2025 2024 Due to suppliers 92.435 33.440 OVEMENT IN FUNDS Nd movcmenl LD fuftds" Ai 31.325 At 5.4.24 URTr5tritted funds G¢n¢TaJ fund R¢strkted hnds (18,87S) 102,597 (2,936) (62,984) {21,811) 39.613 TOTAL FUNDS 83.m {65,920) 17.802 PRIMROSF. COMMIJNITY TRU Report of the AcC4mmu￿￿ w th¢ TnL4tt5 of Ptimror Cimnrnunity Trnsl I.A FIPA FFr￿ Tqkn the accounts of Lkyrity for the year el￿¢¥j 31 March 2025. whxh sel oul Lbn R¢5PODsknilitsts #nd Iwis •f report The ¥harity'S tn&e&8are Tesponsible the ]xepwarion of ￿ aLCOWbtS iti XCLYdaKe ityith ihe ternis of the Chariiieq aThl Truswe InvcslmeTrl (Scoiland) 2LX)S ALI and Ch¥ili£s Accowits {S¢orfand) Regul*ions 2V06 (&$ amendd). ThL' ¢hariiy Iruill￿'5 ¢trnbidet that th¢ wdii rc4uircmth]i of Regvl31I￿ 1011) (d) DfihL ACON￿1$ R¢nuIouK>￿$ dD¢s noi appli. 11 15 my r¢spv]ksibility lo cxamine the acc¥JtmL% a5 Teqiir¢d i￿J¢r section 44(1) (c) uf Act and to slai¢ %*lidh¢r panicular natteT5 £ome lo my allcnEioi) Mv ¥Kamination is (aTri£d wt in accord2nce iyith Reguknion I l orth￿. 2(K16 Ac¥oJni.4 Re8ul*ions. An exominatinn includ¢s a review of1he accouming r includes considernion Dldni unu5wdl items ordiscloSUTC5 in ihe attoynts &Dd sttks &￿tan￿l￿rLS fr opwiion. al￿11￿a should be drawn in order to t[￿ble a und¢NandinB of the accsAm￿ ￿ bc rL¥dK(L 16 D¢crrnber2t)25