Scottlsh Charity No. SC05159615cotlandl AUCHTERMUCHTY BOWLING CLUB A sco15H CHARITABLE INCORPORATED ORGANISATION (SCIO} TRUSTEES, ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024 Ilc'nder%on Black & C"0
AUCHTERMUCHTY BOWLING CLUB A SCOTTISH CHARITABLE INCORPORATED ORGANISATION (SCIOI TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 2024 The tnjstees present their report and the financi81 statements for the year ended 31 August 2024. The a¢counls have been prepared in accordance with the accounting policies sel out in note 101 the accounts and comply with the Charities Accounts (Scollandl Regulations 2006 18s amendedl, the constitution of the charity and Accounting and Reporting by Charities.. Slalemenl of Recommended Praeliee applicable lo charities preparing their accounts in accordance with the Financial Reports"ng Stsndard applicable in the UK and Republic ol Ireland IFRS 1021 effects've l January 2019. OBJECTIVES AND ACTIVITIES Auchtermu¢hty Bowling Club's main objective is the advancement of public participation in the sport of Lawn Bowls. Activities undertaken to achieve this are social playing events open lo everyone through Bowls Scouand's TryBowls initiative and Club coaching. targeted atjuniors bets¥een 6-17yrs bul also available to any new and existing members. The charity also lakes part in various playing events and activities including friendlies wjth other lawn bowls clubs to advance participation. ACHIEVEMENTS AND PERFORMANCE The Charity through ils pa'clpaknon in the sport of lawn bowls, had a very positive season, winning various competition$", Mens Tayside Knockout Cup, Ladies Tayside League and Knockout Cup. Cupar and District Seniors league, Our Ladies Triple reached the second round of the National Championships in Ayr, Gents North of Fife Fours and Senior Fours winners and North of Fife Triples Runners Up and Winners of the Three Counties for the ffrsl time. The Charity also ached finals in the Scottish Gents Pairs, Gents Fife Fours. Our Scottj'sh Junior Triple$ competed in the district finals natrowly missing out on reaching the Nats'onal Championships losing lo a shot. The Green also had some attention, the turf around the edges was lifted and re-laid, improving the pL4ying surface. Future plans for the charity are to continue making the green a liable sustainable playing surfa, improvement lo the clubhouse and surround grounds. also continuing to promote the participation in the sport of lawn bowls. FINANCIAL REVIEW The surplus for the year to 31 August 2024 was £4,22212023 surplus- £73.4851. Total funds held at 31 August 2024 were £77,70712023 £73.4851 including fixed assets of £1,083 12023 - £1,218}. Al funds are unrestri¢ted fvnds and are available for the general charitable purposes of the charity. RESERVES POLICY Other than the general objectives of the charity lo be financially sustsinable there is currently no formal reserves wlicy al present and a reserve policy is top of the review list in the coming year.
AUCHTERMUCHTY BOWLING CLUB A SCOTTISH CHARITABLE INCORPORATED ORGANISATION ISCIOI TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 2024 STRUCTURE. GOVERNANCE AND MANAGEMENT Auchtermuchty Bowling Club is Scottish Charitable Incorporaled Organisalion ISCIOI governed by its con5kn'1ulion and ch8rilable status was granted by OSCR {Office of the Scottish Charity Regulator) on 17 February 2022. Appolntment of Trnstees Trustees are elected by the membership at the Annual General Meeting and hold their posrtions for one year, with the possibility of renewal if re-elected. There are no lerm limits on Iruslees. REFERENCE AND ADMINISTRATIVE INFORMATION Namo: Auchtermuchty Bowling Club Charity rogistratlon numbor: SC051596 Charlty address". Upper Greens Auchtermuchty Fife KY14 7BX TrnstO08: The foll¢)wing have served as trustees from 1 September 2023 to the date of approval of the Aceounl$.' (appointed November 2023 and deceased August 20241 ISIgned November 20231 Independent Examlnor: Henderson Black & Co Chartered Accountants Edenbank House 22 Crossgate Cupar Fife KY15 5HW
AUCHTERMUCHTY BOWLING CLUB A SCOTTISH CHARITABLE INCORPORATED ORGANISATION (SCIO} TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 2024 STATEMENT OF TRUSTEES, RESPONSIBILMES The trustees are responsible for preparing the Truslees Report and the financial ststerrEnts in accordance with applicable law and Unrted Kingdom Accounting Standards (Unrted Kingdom GeneTalty Accepted Accountsng Pracl¢ce}. In preparing these accounts, the trustees are VIred lo.. select suitable accounting policies and then appty them consistentty and ob5eNe the methods and principles in the ChantS SORP. - make judgements estimates that are reasonable and pent -slate whether applicable accounting staThJards have been fc4k)wed. subj'ect to any malenal departures i5dosed and explained in the accounts.. - prepare the accounts on the going concern basis unless rt is inappropnate lo presume that the charity will continue in operalJn. The trustees are nsible for keeping proper accounbng reoJrd5 which disclose with reasonable acLuracy at any ts'me the financial wsib.on of the charity whh enable them to ensure that the accounts comply wtth the Chanties and Trustee Investment (Stjandl Act 2005 and the ch3rib.es Accounts (Scotlandl Regulation$ 2006 las amended). They are also fesponsible lor safeguarding the assets of the charty and hence for tsking reasonable steps for the prevention and dele¢D"on of fraucl and other irregularities. The trustees are responsible for the maintenanc and inte9fty of the ffinanaI infomation included on the charity's website. Legislaty"on in the United JQ"ngdom goveming the preparab.on arK1 disseminats.on of financial staterrEnts may differ frorn legla.0rt in other Jurtsdtions. This report was approved on 24 November 2024. Signed on behaw of trustees Trustee Trustoe
AUCHTERMUCHfi BOWLING CLUB A 5corrisH CHARITABLE INCORPORATED ORGAN15ATION (SCIO) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AUCHTERMUCHTY BOWLING CLUB I report on the accounts of the ¢harity for the year ended 31 August 2024 which are sel out on pages S to 12. Rospeetlve Re$ponsibilltles of th• Trustees and Examlner The charity's Iru51ees are responsible for the preparation of the accounts in acLordance with the terms of the Charities and Trustee Investment Iscollandl Act 2005 and the Charrties Accounts Iscolland) Regulations 2006 las amended). The charity's trustees consider that the audit requirement of Regulation 1011 Ila) to {cl of the Accounts Regulations does not apply. 11 is my responsibility lo examine and report on the accoun15 under section 4411 Ilcl of the Act and lo slate whether particular matters have come to my attention. This report is made lo the twstees, as a body. in accordance wlh the terms of my engagement. My work has been undertaken so that I might stale to the trustees those matters l am required to slate to them in an independent examinerfs report and for no other purpose. To the fullest extent pernitted by law, I do not aeeepl or assume responsibility lo anyone other than the Trust and the Iruslees for my work or for this report. Basls of Independ•nt Examlngrfs Statement My examination is carrièd out in ardance with Regulation 11 of the Charities Accounts (Scollandl Regulations 2006 las amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. 11 also includes considerab.on of any unusual items or diselosures in the accounts, and seekn'ng explanations from the trustees concerning any su¢h matters. The procedures undertaken do not provide all the evidence that would be required in an audiL and consequently I do not express an audit opinion on the view given by the accounts. Indopèndent Exarnlnevs Statement In the course of my examination no matter has come to my attention: 1. Which gNes me reasonable cause lo believe that in any material respect the requirements.. To keep a¢UntIng record$ in accordance with Secb'on 44111{al of the 2ty)5 Act and Regulation 4 of the 2006 Accounts Regulations, and To prepare accounts whi¢h ac¢ord with the accounting fecords and comply with Regulation 8 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. Partner H•nd•r8on Black & Co Chartered Accountants 202<
AUCHTERMUCHTY BOWLING CLUB A SCOThISH CHARITABLE INCORPORATED ORGANISATION18CIOI STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME ANO EXPENDITURE ACCOUNT FOR THE YEAR ENDEO 31 AUGUST 2024 Unr••trlcted Ro¥tri¢ttrd lund8 fund• 2024 2024 Totsl Unr••trl¢t•d 31 August funds 2024 2023 R••trlctod lund• 2023 Totsl 31 August 2023 Not• Incomo and •ndowmonts from.. Donation5 and lega¢ie5 Chantable activities Othertrading activit& Invesbments ¢Jther income 12 12 12 12 12 2.523 10,S57 2,045 30.190 leo 2,523 10,557 2.045 30,190 160 1.825 9.561 1.303 31,157 73,267 117 113 16.795 18.620 9,561 1,303 31,157 73,267 Total Income 45.475 133908 Exp•ndllufe on.. Charitsble aC1v"e5 12 41.253 41,253 44,732 15.691 60.423 T¢)tsi exp•ndituro 80.423 Not income 4,222 4,222 72.381 1,104 73.485 Transfer8 beb¥een fvnds 1,104 11,1041 N•t mov•ment In fund8 Reconciliation offvnd•: Totsl funds brought 73,48S 73,485 Totsl fund8 ¢arrf•d The notes on pago 8 to 12 form part olthes• accounts. The Ststernent of Financial ktivi118s indude5 all gains and losses rocognised in the year. l inthne and expenditure derivgd frcam activities which will continue after the ygar end
AUCHTERMUCHTY BOWLING CLUB A SCOTTISH CHARITABLE INCORPOIiATED ORGANISATION Iscroi BALANCE SHEeT AS AT 31 AUGUST 2024 Unrnstrlct•d Re•trfcled lund• fund• 2024 2024 Unr•8trict•d Re•trlct•d fund$ fund• 2023 2023 Total 2024 Total 2023 No¢• Flx•d A••ts Tan9ièle Fwj A$8ets It)vestments 1,082 1.082 1,217 1.217 rotsl Flxed A880ts 1,083 1,083 1.218 1.218 Currnnt Asaots Stock Dèbtors Cash at bank and in hand 1,187 38.632 42,174 1,187 38,632 42,174 8,813 66,318 8.813 6.318 Total Current A•sgts 81,993 81.993 75.131 75,131 Liabilits Creditors due within year 15.3fj91 15.3691 12,8641 12,8641 Nèt CuwT•nt A•Mts 7e,624 78.624 72.267 72.267 Total •M•ts 188• curront Ilablllu 77.707 77,707 n,485 73,485 Totsl n•t•M•l• 77.707 77.707 73.485 73,48S Totsl chrlty fund¥ 11 n,707 77,707 73.485 73.485 Tha notes on page 8 to 12 forn part of thase accounts. The accounts ¥vefe approve(I by the ttustses on 24 Ntyember 2024 and slgned on their behaK by. rw•t•• Charlty Rggl•tr•tlon No SC061596
AUCHTERMUCHTY BOWLING CLUB A SCOThISH CHARITABLE INCORPORATED ORGANISATION ISCIOI STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST2024 Total Funds 2024 Totsl Funds 2023 N•t cash (US Inyprovlded by 0ting 4cllvili 124.5361 67.513 Ca$h flows from inveslng athrtm: Interest and dmdends Purchase offixed assets 392 157 11,3521 11,1951 Net cash provided byllused Inl In¥ting aetlvltl8s 392 Change in cash and equivalents in the y•ar 124,1441 66.318 Cash and cash equivalents brou9hl lorward 66.318 Cash and ¢a$h equrlfaknnts rrIed forward 42.174 66.318 Analysls of cash and cash equivalents Cash * bank and in hand 42.174 66,318 Total ¢a$h and cash equivaknts 42,174 66,318 ROne[liation of net incom• to co•h flow Irom opwating activi Net lexpendFiureifin¢om• for th• y•ar las prth• ststement olfinancial a¢tlvilie•l Adjustments for. D¢preaation charges Interest and dividends Inuease in sts Increase in debtors Increase in iyeditors 73,485 135 13921 11,18n 129,8191 2,505 135 1157) 18,813} 2,863 Not #h (used Inyprovld•d by 0119 actMtle¥ 24,536 67.513 Analy•ls of ¢hang•8 in ntrtd•bt At Stsrt Ilon cash ofy•ar Ca8hflow¥ chan At •nd olyr Cash and eash equwalents". Cash al bank and in hand 86,318 124,144) 124,1441 42,174 eé,318 42,174
AUCHTERMUCHTY BOWLING CLUB A scorrisH CHARrrABLE INCORPORATED ORGANISATION ISCIO) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024 Accountlng Pollcles The principal accounting policies adopted. judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows.. 1.1 Ba81s of prfrparatlon The financial statements have been prepad in accordance with Accounb"ng and Reporting by Charities.. Statement of Recommended Pracbce applicable lo charib.es preparing their accounts i accordance with the Financpl Reporb"ng Stsndard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 2019) - (Charities SORP IFRS 1021, the FinancBI Rewrting Stsndard applicable in the UK and Republic of Ireland IFRS 1021. Auchtem)uchty B0Ing Club meets the definibon of a Publ benefft enbty Lsnder FRS 102. The accounts have been prepared under the historical cost convention. The finanaal statements are prepared in sterling. whKh is the functional currency of the entity and the amounts reported are rounded to the nearest £. The Truslees believe that there are no material uncertainties that would ad them to qUeStn the charity'$ ability to ¢onts'nue as a going concern. Assets and liabilittes of the Unineorp)raled Association, Auchlemiuchty 80¢ng Club. were transferred to the Charity on 1 September 2022. Land and Buildings held by the Unincorporated Assoaation have not been transferred. Plant and equipment ftjlty expensed or written off in the Accounts of the Unincorporated Association and the accounting value at the date of transfer was £nil. 1.2 Fund ac¢ountlng UnstrICted funds are available to spend on activth that further any of the purposes of the charity. Restricted funds are grants and donations whh the donor has specified a to be solely used for particular areas of the charitys V•Drk or for Specffj projects being undertaken. 1.3 Income Income, including revenue grants and *aes. is recognised when the charity has entidement to the fvnds, any perfomance conditions attached lo the income have been meL il is probable that the income wll be received and the amount can be measured reliabty. 1A Expendlture Expenditure is recognised onr£ there is a legal or constnjctsve obligation to make a payment to a third party, it is probable that settlement wll be required and the amount of the obligation can be measured reliabty. 1.5 Tanglbla fixed assets and depr•¢latlon Tangible fixed assets other than freehold land are stated at cost or valuation less depreciatson. Oepreciab'on is provided at rates calculated to write off the cost or valuation less esbmated residual value of each asset over its expected useful life. as follows.. Equipment. fixtures and fittings- straight line over 10 years
AUCHTERMUCHTY BOWLING CLUB A SCOTTISH CHARITABLE INCORPORATED ORGANISATION ISCIO) NOTES TO THE ACCOUNTS {CONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2024 Accountlng Poll¢le8 {continuod) 1.6 Investments Investments are a form of basic financial instrument and are inrtially recognised al their tranSactn value and subsequenlty measured al their fair value as al the balance sheet date using the closing quoted market pfice. Net gains and losses ansing on reValuatn and disposals during the year are included in the statement of financial activities. 1.7 Flnanclal instruments The charity only has financial assets and finanual liabilities of a kind which qualify as basic financial instruments. Basic financial instruments are intslty recognised at transaction value and subsequendy measured al their settlement value. 1.8 Taxatlon The charity is exempt from tsxation. The $ubsKlias profits are paid to the charity by grft aid. These are included in the charitys financial statements as investrnent income. Judgements and key sources of e5timatlon uncertalnty In the application of the charibes, accounb.ng policies, the Trustees are required to make judgements, estimates and asSUmptnS atout the carrying amount of assets and liabilib'es that are not readily apparent from other sources. The estimates and asswated assumption5 are based on historical experience and other factors that are nsIdered to be relevant. Actual results may differ from these estimates. The estimates and undetying assumptnS are rev* on an ongoing basi$. Revisions to accounting ests'mates are reccgnised in the penod in which the estimate is revised where the revision affects onty that period, or in the perKxJ of revision and future periods where the revision affects both current and fvtyre periods.
AUCHTERMUCHTY BOWLING CLUB A SCOTTISH CHARITABLE INCORPORATED ORGANISATION ISCIOI NOTES TO THE ACCOUNTS ICONnNUEDI FOR THE YEAR ENDED 31 AUGUST 2024 Legal statu• of ehartty The charity is a Scottish Chari¢atrAe Incorpornled OrganisalH)n ISCIOI. Trustee$ No trustees or key managemern personnd CeNed remuneration in the year12023- niD. No eypenses were paKI to trustees in the year12023- rMI). During the year the trustees m&Je donatk)ns to the tharity of£nil Q023- nill. Flxed ass•t Snv•stments Total Cost of shares at 31 August 2024 and 2023 The company Ikyds 11JYk ofthe share camal ofThe Drtch ABC ffled. Sc7272. The aggregate amount of caw and See$ and the re5Urts of Ihis undertaking for the last relevant finanoal year *tre as follows.. 2024 2023 Tumover Expenditure Profftllk)ssl for the year Aggregate amount of assets. liabilities and funds Share caprtal 105,052 76.219 28,867 97.479 65.548 31.931 931 T#ngibl• lIx •5¢0 Plan( •quiwnènt •nd fittings 2024 Plan( •qutpm•nt and fittlngs 2023 Total 2024 Total 2023 Co•t At 1 September 2023 Ad¢Jthon$ Disposals At 31 August 2024 1,352 1.352 1.352 1.352 1.352 1.352 1.352 Depreclati¢)n Al 1 September 2023 Charge for year Disposals At 31 August 2024 135 135 135 135 135 270 270 135 135 N•t book value At 31 August 2024 1,082 1.082 1.217 1,217 At 31 August 2023 1.217 1.217 D•btorn 2024 2023 Amounts due from group undertaknrys 38,632 ,63 8.813 io
AUCHTERMUCHTY BOWLING CLUB A sCOlSH CHARITABLE INCORPORATEO ORGANISATION {SCIOI NOTES TO THE ACCOUNTS ICONnNUEDI FOR THE YEAR ENDED 31 AUGUST 2024 Cr•dltorn: amounts falling du• Tlthin year 2024 2023 Trade creditors Ac¢ruals 3.869 Volunteers The charity beneffts greatly from the involve1 of volvrrteers nIn"b(e signthcantjy towards meth.ng the objecves ofthe tharty. 10 Related party transactions At the year end. the chanty due £38,632 from The Ditch ABC Lirnrted {2023- £8.8131. The Board of The Dit¢h ABC knmited has agrted to pay the distributable reserve for the year of £28.86712023- £31.931} to Ihe d)arity. 11 Funds Balance at 1 Sèptsmber 2023 Incom• Expendlture Trnn•f•r Balan¢0 #t 31 August 2024 Unrestricted fund8: General fund 73.485 45.475 141.2531 41.253 77.707 73.485 45.475 77.707 RMtricted funds Totsl fund• 73.485 45.475 141.253 77.707 B•lan at 1 S•ptsmber 2022 Incom Exp•ndibJre Trdnsfers Balance at 31 Augu¥t 2023 Unrestrlctsd fund•: General fvnd 117.113 {44,7321 44.732 1.104 73,485 73.485 1.104 Restrl¢ted fund• Fife Enwronment Tnjst Fife Council 15,691 1.104 115.691) 11.104) 16.795 133,908 15.691 1,104 Total funds 160.423) 73,485 f unrestrided fijn The genefal fvnd is for the general PurwS ofthe tharity. eofr funds Fife Enwfonment Trust is funding received for the refuthshmént of the Clubhouse induding the roof and Mndchvs. The vKJrk was compleled in the previous year and the fvnd is ck•s•d. File Council is funding receryed for the installakn of a PA sound system in the Clubhouse. The asset wa$ purchased in the prevh)us year and has been Calised in th6 acctyjnls as a fixed asset which is available f¢xthtr genwal Purposes of the dub. A tran$fer for the c08t of assets $ made lo the unrestrideil gener81 fund and Ihe fvnd is dosed. li
AUGHTERMUCHTY BOWLING CLUB A scorrisH CHARITABLE INCORPORATED ORGANISAnON ISCIOI NOTES TO THE ACCOUNTS ICONTINUÈDI FOR THE YkY4R ENDED 31 AUGUST 2024 12 D•talled stat•m•nt ol fln•n¢l•l •ctlvOU•¥ Unr•stdct•d RHtrfcted Funds Funds 2024 2024 Tol•l Unmtsl¢t•d RMtrl¢t•d Funds Funds Funds 2024 2023 2023 Total Funds 2023 Income tr.. Donatlons and logacl DonatnS Grants 2.523 1.825 1.825 16.795 18,620 16.795 16.795 2,523 2.523 1.825 Charitabl¢ o¢tlvW Membership Sponsornhip Merchandise Hall hi 7.228 6.470 1.725 182 1.184 9.561 6.470 1.725 1.439 1.439 1.184 9,561 10.S57 10.557 0th8rtradlng advldes Pl•yiNJ aThY sooal events 2,045 2.045 1.303 1.303 1.303 8ank interesi incom? Grfl dOnan frrm $ubspJkgry The Ditch ABC Lvnrted 392 392 157 157 29.796 30.19) 29.798 31,C¥)) 31.157 31.Cl)J 30.1 31.157 other In¢om• Transfer ef funds from tho unincorporated associati Sundry incom8 73.267 73.267 73.287 117,113 73.267 133.908 Totsl Incom• 45.475 45.475 16.795 Greens mainten8rKe Club house rnaint8n8n¢ AffillaD F PlawTrJ and sooal e¥nts PrEes GNing MerthaThYise Insurance Water chargès Heal aThJ INJht T8phOne aTrJ intem Other expenses Indepandent ex*ninatsn 188 11.733 8.775 912 11.733 8.775 912 19.571 19.571 25.094 926 3.838 2,105 t5.691 926 3.244 3.244 2.105 1.469 1.298 3.216 835 567 3.216 824 631 824 567 135 135 135 135 41.253 41.253 41,253 41.253 44.732 44.732 72.381 1.104 73.485 15.691 15.691 80.423 0,423 73,48S Totsl •xp•ndltur• Not1oxp•ndltur•VlnG¢>m• Transf•r¥ Not ffloY•ffl•nt In fun 11,1041 73,485 12