Scottlsh Charity No. SC05159615cotlandl
AUCHTERMUCHTY BOWLING CLUB
A sco￿15H 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
I￿SIgned 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 Chant￿S SORP.
- make judgements estimates that are reasonable and p￿￿ent
-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 operal*Jn.
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 wh￿h enable them to ensure that the accounts
comply wtth the Chanties and Trustee Investment (S￿tjandl 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 ffinan￿aI 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 leg￿la￿.0rt in other Jurtsd￿tions.
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$ponsibilltles of th• Trustees and Examlner
The charity's Iru51ees are responsible for the preparation of the accounts in acLordance with the terms
of the Charities and Trustee Investment Iscollandl Act 2005 and the Charrties Accounts Iscolland)
Regulations 2006 las amended). The charity's trustees consider that the audit requirement of
Regulation 1011 Ila) to {cl of the Accounts Regulations does not apply. 11 is my responsibility lo examine
and report on the accoun15 under section 4411 Ilcl of the Act and lo slate whether particular matters
have come to my attention.
This report is made lo the twstees, as a body. in accordance wlh the terms of my engagement. My
work has been undertaken so that I might stale to the trustees those matters l am required to slate to
them in an independent examinerfs report and for no other purpose. To the fullest extent pernitted by
law, I do not aeeepl or assume responsibility lo anyone other than the Trust and the Iruslees for my
work or for this report.
Basls of Independ•nt Examlngrfs Statement
My examination is carrièd out in a￿rdance with Regulation 11 of the Charities Accounts (Scollandl
Regulations 2006 las amended). An examination includes a review of the accounting records kept by
the charity and a comparison of the accounts presented with those records. 11 also includes
considerab.on of any unusual items or diselosures in the accounts, and seekn'ng explanations from the
trustees concerning any su¢h matters. The procedures undertaken do not provide all the evidence that
would be required in an audiL and consequently I do not express an audit opinion on the view given by
the accounts.
Indopèndent Exarnlnevs Statement
In the course of my examination no matter has come to my attention:
1. Which gNes me reasonable cause lo believe that in any material respect the requirements..
To keep a¢￿UntIng record$ 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 ch*rlty 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 0￿￿ting 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
R￿One[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 0￿￿11￿9 actMtle¥
24,536
67.513
Analy•ls of ¢hang•8 in ntrtd•bt
At Stsrt
Ilon cash
ofy•ar Ca8hflow¥ chan
At •nd
oly￿r
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 prepa￿d 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 B0￿Ing 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 qUeSt￿n 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
Un￿strICted funds are available to spend on activth that further any of the purposes of the charity.
Restricted funds are grants and donations wh￿h 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 *a￿es. 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 tranSact￿n
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 reValuat￿n 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 $ubsKlia￿s profits are paid to the charity by grft aid. These
are included in the charitys financial statements as investrnent income.
Judgements and key sources of e5timatlon uncertalnty
In the application of the charibes, accounb.ng policies, the Trustees are required to make
judgements, estimates and asSUmpt￿nS atout the carrying amount of assets and liabilib'es that are
not readily apparent from other sources. The estimates and asswated assumption5 are based on
historical experience and other factors that are ￿nsIdered to be relevant. Actual results may differ
from these estimates.
The estimates and undetying assumpt￿nS are rev* on an ongoing basi$. 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 ￿ffl￿ed. Sc72￿72.
The aggregate amount of caw and ￿Se￿e$ 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 sCO￿lSH CHARITABLE INCORPORATEO ORGANISATION {SCIOI
NOTES TO THE ACCOUNTS ICONnNUEDI
FOR THE YEAR ENDED 31 AUGUST 2024
Cr•dltorn: amounts falling du• T*lthin year
2024
2023
Trade creditors
Ac¢ruals
3.869
Volunteers
The charity beneffts greatly from the involve￿1 of volvrrteers ￿nIn"b(￿e signthcantjy towards
meth.ng the objec*ves 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 Ca￿￿lised 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
Donat￿nS
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 dOna￿n 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¢*
Affilla￿D F
PlawTrJ and sooal e¥*nts
PrEes GNing
MerthaThYise
Insurance
Water chargès
Heal aThJ INJht
T8￿phOne 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