Stottisb Charity No. SCOSIY)6 (Scotl*nd) AUCHTERMucirrY BOWLING CLUB A scorrisH CHARTTABLE INCORPORATED ORGANJSATION (SCIO) TRUSTEES, ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
AUCHTERMUCHTY BOWLING CLUB A SCOTTISH CHARITABLE INCORPORATED ORGANISATION ISCIOI TRUSTEES REPORT FOR THE YEAR ENDED 3f AUGUST 2025 The trustees present their report and the financial statements for the year ended 31 Aug4JSt 2025. The accounts havè en prepared ITr accordance with the accounting policies $8t out in note 1 01 the accounts and compty with the chanb.es Accounts (Scotlandl Regulations 20C6 las arrÉndedl. the ¢on5btution of the charity and Accounting and Reporting by Charilie5' statent of Recommended Practs'ca aple#ble to ch8rth.es preparing their 8¢counts in accordancè with the Financial Reporng Standard applble in the UK and Republic of Ireland IFRS 1021 effethe 1 January 2019. OWECTIVES AND ACTivmES Auchterrnuthty Bowling Club's main objectNe is the advancerrent of public patsipation in the sport of Lawn Bowls Acivities uTrdertaken to achwe this are socral playing events open to everyone through Bowls Sg)Nand's TryBowls initiative and Club¢oaching. targeted at junior5 be88n 6-17yrs butalso available to any nèw 8nd existsng membÈr8. The charity also takes part in various playing evanls and activibes in¢ludin9 fritndlies wth other lawn bo dubs to advance parb"cipation. ACHIEVEMENTS AND PERFORNcE The Charty through its parbcipats'on in the sw)rt of Lwn bovAs. had a very positive season, wnning ¥au$ comFetitions'. Ladies Taysidè Knockout Cup. Cupar and District Seniors league and kn¢xkout ShId. The Charity also re&hed finals in the Gents Frfe Fours an¢J Triples. Reaching semTrlnals ifi the Scottish Genis Pairs and Ladies over 558 Singles, Our Junigrs also reached district sernifinals in the singles. pairs and triple$. Vve also hacl members repTe5ent the elub in thè County teams representr"n9 File., S In the men's team, S in the LadS team. 2 in the senrortsam and 2 in the under 25$ team Thè dubhouse had some improvements rnade durin9 ¢he wintsr rnonths, with a new r, 8ddition trophy cabinet and o)at of paSnt throughout. This all eompllmented the improvements rn8 to th• bar area Futtjre plans for the charity are to coThtinu¥ making the gTr a relIab sustainablè pltying surfaeè. improVeent to the dubhouse and surround grounds. also coth"nuing to pronY)tè thè participal*Jn in tt)e sport ol lawn bowfs. FINANCIAL REVIEW The deficit for the year tg 31 August 2025 was £4,97012024 8urplu¥- £4,222). Total funds held at 31 August 2025 were £72,73712024 - £77,707) including fixed assets of £1,476 12024- £1,083). All funds are unrèstncted fvnds and are available for the general ¢haritabl• purposes ofthe chanty. RESERVES POLICY Other than the general objectivès of Ihe Chanty 19 bè financlalty sustsinable th•re Is currenuy no fom)al reserves polw at present and a reserve poliry is top of the review list in the conmng year.
AUCFfTERMUCHTY BOWLING CLUB A SCOTTISH CHARITABLE INCORPORATED ORGANISATION ISCIOI TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST2025 STRUCTLIRE, GOVERNANCE AND PAANAGEMENT Au¢hterynuchty Bowling Club is Scottish Charitab lTrCOrp Organi59ticffj ISCIQI govemed by rts ConSttutn and chantable status was OSCR ol the Scottsh Charity Reguktorl on 17 Febrn8ry 2022. Appolntm?rt of Trust Twstee5 are elected by the nrntwship at the Annual Gener31 Nleeting and their lorone yeai. Iwth the ptsssibility ol renewal rf rtrelected. The af• no temi limi18 on trus¢ges. REFERENCE AND ADMINISTRAnVE INFORMATION 8Tr1ng Club Charlty reglstrntlon number. SC0515 ¢harJty address: Graens Frfe KY14 7BX Tru8tw•'. The follwrrfj have seNed as knJsk8s from 1 Septemter 2024 to the d ofapprcNal ofthe Aunts". LLYraine Ourtan Detr*)E Graham Johnny Graham Jtr) Graham So)tt CatairS MKk Hoggan lapFt4nteLI Novthr20241 lawirbted Novemter20241 Gary Lit MKhelk Mathnn Annette Sthtt Stuart Szylak K2tn"na Walker Ind•p•nd•rt Examln•r. Mallhe4V Stnthers. B& CA Henderson BW & Co Edenb8nk House 22 c19 Cup3¥ KY15 5HW
AUCHTERMUCHTY BOWLING CLUB A SCOTTISH CHARITABLE INCORPORATED ORGANISATION ISCIO) TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST2025 STATEMENT OF TRUSTEES, RESPONSIBILITIES The twstees a responsib for preparing the Tru51ees Report and tha financial stateWntS in-". accordance with applicable law and United Kingdom Accounts"ng Standards (United Kin9dom Generally Accepted Accountsng Practicel. In preparing these accounts, Ihe trustees am required to.. - select surtable accounting policies and Ihen 8pply thern consisttntty and observe th8 m8thod8 and prinuples In the Charitw SORP., - make judg•m•Nts and estlmates that are reasonable and prudent.. -slalewhether applub OUnting standards havè been flOWed, subj•et to any matorlal departur•s discknsed and explained in the accounts., - prepare the aecounts on the going concem ba&s unless it is inappropnate to WeSUTr thatthe charity wll o)ntinue In operation. The trustee5 are resKK)nsible for k*ping pioper accL)unting records whth disclose wrth reasonable accuracy at any the financial p)sition orthe Charity which enab them to ensure that the accounts compty with the Charitss and Trusiee Investrnenl (Scotlandl Act 2005 and the Charibes AontS ISD)Yandl ReguL8tigns 2006 la5 arrendedl. They are also pOnSible for safeguarding Ihe assets of the charity and hence for t8"ng rea50nthe steps for thè preVentn and detection ol fraud and other irregulariiies. The trustees are responsible for ihe maintenartt and Intrty ol the finanoal inf0mtion induded on the charity's websitè. Legislation in the United Kingdom goveming Ihe p parabon and disseminatKJn of financial statements may drfferfrom legislats.on in otherjurisdictions. This reKN)rt was approved on 23 November2025. sign on haOI trustees Deb Trustee stuart Sryla Trustsè
AUCHTERMucirrY BOIVUNG CLUB A SCOTTISH CHAR ABLE INCORPORATEO ORGAN15ATION15CIOI INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AuctrrrERMUCltrY BOWUNG CLUB I rerKMI on Ihe accounts oftt charity the year ended 31 Augus12025 whth are setojt on pages 5 to 12. RupeetI R•sponsibllfjtl•¥ ofth• Tru•tw• 4rMI Ex•mln•r The charity's trustees are reSPble fDr the Prepali0n ofthe aw)unts in XCOTdance With the terrns of the Charihes and Trustee Investrn2nt Iscouandl Art 2005 and the Charrts knunts Iscotlandl Regu10n$ las arwdedl. The charity's trustees consKJer that the a]rt requirernent ol ReguLatK)n 1011llal tolcl ofthe Aaounts Re9ulabons $ taK. Ili5 rny re$ksib1lty to exarThne and on the actsxnis Uft¢Jer sÈcth)n 4411Mcl of the Ad antt to slate whether parkular matters have come to my attentyon. Thi5 report k% m•#e to the trustees, as a tKty. in &Cordare with the tern of rny engagennt. My work has bean undertaken so that l rnyht state to the trustees those tterS l arn required to state to them in an independent examinerfs rettsl arby for no other wrpose. To Ihe fvI$t extent permrtted by Law, I do not accept or assunE re$rAlbilty to yo[ ob)er than Ihe Trust and Ihe twstee5 for rny work or forthis report Basls of Indep•ndent Examin•e• Staiem•nt My examinaty.on i% carried tyjt in accordan wth Re9ulatr 11 01 the Chantsès Pt£ounts Iscolandl Regulations 20C6 las amended). An exarrllnation indudes a revw tsf Ihe xcounb'ng record5 kept by the charty and a rAynpartson of I aLxwnts pie5enbJ wth thc6e rrs. It also includes conskJerats¢n of any unusual items or di8c&Jsu in ihe acwjnts. and seeknn9 expknatsons from the trustees (a)rtemin9 any rrotters. The prttedures undertakeTr do rb)t provKle a11 the evKYence that wouky be requira in an audiL aTrJ g)wuenty I do not exwess an audit ownvjn w the view gNen by the accounts. Indep•nd•nt Examlnefs Slatement In the course ofmy examinaboft rKJ matter has ct¥re tr) my attentvm.. 1. gNes rre reasonable (ause to belv8 that in any nwtsrial resFd Ihe UIrements. To keep w)unbng rordS in xo)rdance with tiOTr 44 {Illal of the 2005 Act and Regubtion 4 ofthe 20Cfj Ao>)unts ReguL4liDns, aTrJ To Kware amnts whrh tAyd wth the &)y)untiro records and convty with RegUtatv)n 8 ofth¢ 2C Accounts Regulatths have nrA been met or 2. To vthKh. in rry 0pmTr. altenbon sh¢MJlJ te dra•m in order to enab a prwr understanding ofthe accounts to te rea. Matth•w Strvlh•rn, 8A CA Partner Hgnd•r•on Blaek & Co Chartered Accountants Edenbank Housè 22 Cro•*g• CUPAR Flf• KY15 SHW
AUCHTERMUCHTY BOWLING CLUB A SCOTTISH CHARITABLE INCORPORATED ORGANISATION ISCIOI STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDfTURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 T*)t•l funds 2025 Total funds 2024 Not• In¢ome and end¢)wm?nt8 from- Donations and legacies CharptatAe actsvilies Other trading aclivths Investments Other incomè 12 12 12 12 12 3,671 10,631 3,288 15.518 2.523 10.557 .045 30.1 Total Income Expgndtture on: Charitsbk activities Total expondltur• 12 38,256 38 256 41,253 41,253 N•t Ineomg 14.9701 Transfers be funds -"_ Net movgm•nt In fvnd• Reconclllation of funds: Total funds brought forward 77,707 73,485 Totsl funds carried fonvard The notes on page 8 to 12 fom) part ofthèse a¢counls. The Ststernent of Financial Actwitres inclu¢Yes all gain¥ and losses iecogni8ed in the year. JI income and exFenditure derNed from 8ctAithes which will continue aftertha year end.
AUCHTERMUCHTY BOWLING CLUB A SCOThISH CHARITABLE INCORPORATED ORGANISATION ISCIOI BALANCE SHEET AS AT 31 AUGUST 2025 2025 2024 Not• Flx•d Amtts Tangible Fixed Assets InvestsNnts 1,475 Total Flxqd Ats 1.476 Curr•niAwts Stctk Debtors Cash at bank and in hand 270 1,187 38.632 42.174 36,355 38.740 Totsl Cuff•nt A•••ts 75.365 81.993 Llabilities Credrtors du? vthhin e4)è year 14,1041 15.3691 Net CurrEntA8sets 71,261 76,624 Total *M•ts le4• ¢ur¥•nt lbIlItI•l 72,737 77.707 Totsl net assets 72.737 77.707 Total charity funds 11 72.737 77,707 Thè rK)t8s on page 8 b 12 fomi ofthese xcounts. The Xjnts were apwoved by the trustee5 N 23 Novemtw 2025 sb3ned on ts"r behalf by. Dèbbie Trustee Stuart Trusteo Charlty Rtyl•tratlon No SC051596
AUCHTERMUCHTY BOVILING CLUB A SCOTTISH CHARITABLE INCORPORATED ORGAN18AYION ISCIOI STATEMENT OF CASH FLOWS FOR THE YEAR ENDED J1 AUGUST 2025 Total Funds 202$ Total Fund& 2024 Not cash (used Inllprovldod by oporatlng a¢tMIIo 3,1371 124.5361 ash flows from In¥oslJThJ actsvlUes: Interest #nd KIendS Pvrthase of fixed assets N¢tcash lu$•d Inllprovlded by Investtng acvill&S 3>2 15871 12971 3¥2 . Chan9• in ca•h and ¢¥h oqufv•l•nts In tho year 13.4341 124.1441 Cash and cash equNalents brought foThvard C•th and ¢•¥h aqul¥alont• fopard 42,174 66,318 38,740 42.174 of ¢•¥h and cash •4ulval•n Cash at bank arJ in hand Totsi ca8h •nd ush oqulvalent8 38.740 38.740 42.174 -R8¢on¢lliatlon of net In¢omo to not cash flow from oporavng •¢llviti88 Netloxpentlltstrollln¢ome fortho yaar por thfr ¥latsmont of financ1 acflvltle81 AdItments for. Depration charges Interest and diwdend$ Decreasellincreasel in stoc Decreas81lincreasel in 4ebtcrs IDeuea$eyin¢rease in ¢redbtors Netcash lus•d InllFffovldod by operatlng actlvldos 14,9701 194 12901 917 2,277 11,2651 3,137 135 13921 129,8191 2.505 4.538 Anatys18 of chang•s In nwt debi At start N¢>n ofyoar CasMow• Gh•n At•nd ofymr Cash and cash equNalents= Cash at bank and In hand 42,174 13,4341 13.434 38.740 42.174 38.740
AUCHTERMUCHTY BOVILING CLUB A scorrisH CHARITABLE INCORPORATED ORGANISATION ISCIOI NOTES TOTHEACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 Ac¢ountlng Pollcl The pnnrypal accounts.ng rK)lIC adoptsd, judgements and kèy sources ol èstirnalion uncertainty in thè Fyeparatson of the financial ststemenls are a5 follow8.. 1.1 Basls of preparatlon The financial statements have been prepared In accordane• wllh Accounting and Rewting by Chatities". Statement of Rewmmen¢Yed Practice applicable to charities preparing their accounts in accordance with Iht Financial Reporting Standard applICab in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191- (Charits"es SORP IFRS 1021, the Financial Rèwting Stanttard appIable in the UK and ReputrAic ol Ireland IFRS 1021 Auchterrnychty BovAing Club meets thè definition of a publK benefit entty under FRS 102. The accounts have been wepared underthe hisiorical cost cOnventn. The financial slaternents ar6 prepared in steding, which is Ihè funetw)nal (JJrrency ol tt)e entrty and thè amounts rep)rted are rounded to thè nearest£. Thè Trusiees Llieve that there are rK) material unlxtsinties that would them to qut5tion the harity's ability to contnue a¥ a 90ing Concern. Ass¢ts and liabilities of the Unincorporated Association. Auchteftnuchty BIng Clyts, wEre transferred to the Charity on 1 September 2022. Land and Buildings he by the Unincorporated Assctiation have not been transferred. Plant and equipment fully expensed or written off in the Aw)unts of the Unincorpjrated Assochthn an# the accounting value at the date of transfèr Vds £nil. 1.2 Fund accountlng Unrestricted funt1s are availabk to spend ¢)n aetNitios that frjrther any of th8 purposes of the chanty. Restricted funds are granls and dOnatnS whth the donor has speofied ale to be 501ety used for particularareas of the chanty's work or forspeafic projects being undertaken. 1.3 Income Inijyne, including revenue 9rants and legacies, is recognised when thè eharity ha¥ enbuement to the funds, any perf0mnCe condthns attached to the income have rrf it 15 probab that the income wll be red and the amount can be measured liaty. 1.4 Expendltura Expenditure is recognised oncè thore is a legal or constructive oblvJabon to make a payment to a third paty. it is probable Ihat Settment VAII be required and Ihe amount of tht oblwjatson can be measured reliabty. 1 Tanglblè flxod a889ts d•preCIaon Tawib18 fixed assets other than Ireehold land are sl81gJ at wsl or valuion 18ss depreciats)n. Deyeoat*)n is provided at rates cakulated to write off the cost or valuation 55 ests"rnated resNSual value of each asset over ts expected usebjl life, as ftAIows." Equipmen¢ fixbjres and fith"ngs- $trajht line over 10 years
AUCHTERMUCHTY BOWLING CLU8 A SCOrnSH ¢HARtfABLE INCORPORATED ORGANISAnoN ISC) NOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Accountlng Polkl•• l¢orrtlnu•dl 1.8 Inv•tm•nts Investrnents are a form of bast finara81 instrument afid are intslty recognised at their transaction value and subsequenty measurd at Iheir lair value as al the balan sheet Oate ugng the c105ing quoted rnarket wce Net gains and k)sses arij revaluation and dis$31$ durirJ the year are Induded in the stateThenl of financial xtMts. 1.7 Flnanclal Instrurnents The chanty onty has financial assets and ffiarKaal 1¢81yleS of a kind qualfy as bas nala1 instruments. Basic finawal instruments a intslly reccgnised at transaction value and sub5equenty rSU attheir soidementvalu•. 1.8 faxatlon The chanty is exempl from tskn?n. The sub5Klk8rfs proffts are paid to the chaiity by grft a#J. These are induded in the charitys fiTrartial S13ternents as investment income. Judgements and kry source5 of uncertalnty In the appli¢a¢M)n of the tha18$, acctyjnting F5. the Trustees are required to make judgements, estimates and assumpbons aKrt Ihe CO11j arntyjnt of assets and Irabilrfcies that are not wdity apparent frorn other sources. The esbrnates and asswated assumptsons are based o histoK4I experien and other factrKs that a consthred to be rant Actual resltts may drffer frorn these estimates. Accruals Trustees estimate the requirements for xuvaL8 wrg p)si year end informal)n. This hdenbfies costs that are exrEded to incurTed for servKes provwJed ty other parbes. Awuals are onty leasecl then there 15 8 reasonable expe¢iabM thatthese wll be invo in the future.
AUCHTERMUCHTY BOWLING CLUB A SCOTnsH ¢HARITABLe INCORPORATED ORGANISAMON ISCK)I NOTes TO THE ACCOUNTS ICONMNUEDI FOR THE YEAR ENDED 31 AUGUST 2025 3 Leg•1 ststu• of the charlty The ch8rrtY 15 a Scotlish Charitatrje IThJxF¥JNed OryjaTh6an ISCIOI. The key management personnd of tht Cljb Iruslea$ No trustee rei¥¢d remurw8tsw the year12024- r. No tre pa¥J to IJu51•ei w) the year (2024. M. LriThJ the thè In•l•es mad• ¢knatiDni lo the dwrity Of (2024. r4). Tanglblefix8d assets Plart equilent and fiUlng• 2024 and fiillng 2025 Tolal 2025 Total At 1 SepteMr 2024 Addthns Disposals Al 31 Ats91 2(Q5 1,352 5B7 5B7 1.352 DepTlatIon At 1 September 2024 Chawo for r Disposals At 31 AugUS12025 270 194 270 194 135 135 270 270 Pl•t book v•lu• At 31 AugLlSt 2025 1.475 1.475 1.082 At 31 August2023 1.082 1.217 1217 Totsl Coat ofiharni * 1 S•oember2024 31 USt 2025 Tha ¢J)mp8ny 1CQ% olth• share4od of T1 ABC knrnrted. SC725872 The tygregale rrt of cawl4 •nd r•w¥8 Ihè ru¢A8 (rf Ihii for thè l&si r818vant finan(ial yearwere as k$". 2025 2024 Turno ExpeTrJiture Profivlkjssl frxthe ye¥ Aggr¥te amounlof assets. 1k1e$ *¥J Share cawt 98.C4J1 82,802 15,228 105.052 76,219 28,887 2025 2024 36,355 38.632 io
AUCHTERMUCHTY BOWUNG CLV8 A Sco[sH CHARITABLE INCORPORATED ORGANISATION ISCIOI NOTES TO THE ACCOUNTS ICONnNUEDI FOR THE YEAR ENOED 31 AUGusf 2025 Cr•dltor¥'. amountsfalllThJ due wflNn ¢)nè year 2025 2024 Trade(¥edrts AcrAual• 3.869 4.104 At yearend, th• ¢Jwltywas £36.355 frryn The (htL ABC knmited12tr24. £38.6321. Thé Bo8rd of The Ditth ABC LinW h8$ pty thè thstritrArt8ble r88m th8 year 01 £15.228 (2024. £29.7981 to Ihe charty. The Uub becaw 8 SCIO ffj 17 Fetrfw 2022 the of the cl we transferred from the Unlpted Asg0o81th scio. ofthe and buildw$ O not Iransftr lo Ihe SCIO. 1$ a55umed of LvJ wd tKJikkns rwnairF IhÈ memtérs of Ihe conmthe of the 11 Fund Balar at kn¢om• Exp•rnknJrn Trn•l•Y B•l•nc• at 1 Sepknb2r 31 August 2024 202$ Gener81 fur 77.707 77.707 77.707 72.737 .25S 72,737 T2.737 Tolal fw#Js 1 S•ptMIl 2023 31 Auglmt 2024 Genwal fuThJ 45.475 45.475 141,2531 41.253 77.707 77.707 Toil ld& 45,475 141.2531 77,707 tri The 9ener* fund f¢x the wrp)se5 (rfthe tharrty. li
AUCHTERMUCHTY BOWLING CLUB A SCOTTISH CHARITABLE INCORPORATED ORGANISATION ISCIOI MOTES TO THE ACCOUNTS ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 12 D•t4ll•d tatsm8nt of Ilnanclal actlvlU•s Totsl Funds 2025 Totsf Fun(ts 2024 Incoffl• from.. Dcnallon8 and lega¢l¢s Donation$ Grant5 3,671 2.523 3.671 2.523 Charit•bl• ¢¥111¢¥ Membetship Sponsorship Merchandl$e Hall hire 7,309 2,875 447 7228 1,330 1,439 10,631 10.557 Othertradlng a¢Uvltb8s Playing and social ¢vent$ 3.286 3,286 2.045 2.045 In¢om• from Inveskn•nts Bank Inte$1 income Gift Aid donation from subsidiary The Dit¢h ABC Lmiled 290 15,228 15,518 392 29.798 30.190 Othèr in¢om• Sundry income 180 160 180 160 Totsl In¢0 33,288 45.475 Exponditure on- Charltabla aetlv5tlo8 Greens maintenance Club house maiNnanC Affiliation Fees Playing and 8oual events Piize5 Giving Morchandis¢ Insurance Water charyes Heat an¢J light Telephone and inttmet Other expenses Independent examlnats.on foe Depreaation Totsl •%ndIture 14,112 5,984 851 3.008 2.247 954 1,469 1,049 5,860 981 115 1.432 194 11.733 8,775 912 3,866 3.244 1.309 1,469 1,351 5,504 824 631 1.500 135 41.253 38,256 N•t lexpendSturnMn¢¢m• Tran$f•r• Not movom•nt In funds 14.9701 4.222 14,9701 4,222 12