Eaglesfield Recreational Association SC051630
Trustees’ Annual Report
For the period ended 31 March 2025
The Trustees present their annual report and financial statements for the year ended 31 March 2025 along with the Independent Examiner's report.
Reference and administration details
Eaglesfield Recreational Association is a Scottish Charitable Incorporated Organisation – SC051630. The contact address for the charity is 5 Dunloe Terrace, Eaglesfield, Lockerbie DG11 3PD.
Trustees as at the date of approval of the Annual Report
Trustees who have served during the period
Structure, Governance and Management
Eaglesfield Recreational Association is a membership organisation and members appoint up to 12 trustees at the Annual General Meeting. A further 2 trustees may be appointed by the Board on the basis that they have specialised experience or skills which could be of assistance to the Board.
Objectives and Activities
The objects of the charity are:
- The provision of recreational facilities and the organisation of recreational activities with the object of improving the conditions of life for the persons for whom the facilities are primarily intended.
Summary of main activities in relation to these objects
We have worked with the Public Hall trustees to support the activities taking place in the hall (see below) and with the recently-developed Eaglesfield Thistle Football Club who are planning to use the playing field when it is in a suitable state. A major project to improve the drainage of the playing field was undertaken in 2023/24.
Summary of the main achievements of the charity during the financial period
A complete refurbishment of the kitchen of the Public Hall, funded by a windfarm grant and replacement of the oil tank to comply with current safety standards, also grant-funded. These
page 1
Eaglesfield Recreational Association SC051630
Trustees’ Annual Report
For the period ended 31 March 2025
improvements were undertaken to support the activities taking place in the hall for the benefit of the local community. An application has been submitted to the Office of the Scottish Charity Regulator (OSCR) to wind-up the Public Hall as a charity and transfer its assets and all activity to ERA.
Financial Review
The trustees are working towards maintaining a reserve equal to 3 months’ running costs.
Conclusion
As trustees, we are responsible for the development of Eaglesfield Recreational Association and we are grateful for the support of the local community.
Declaration
The trustees declare that they have approved the trustees’ report on 6 November 2025.
Signed on behalf of the charity’s trustees
page 2
Name of Organisation
Eaglesfield Recreational Association SC051630
For the period from 1 April 2024 to 31 March 2025
Independent Examiner’s Report
I report on the financial statements of the charity which are set out on pages 4-6.
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 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity’s trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section (44)(1)(c) of the 2005 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 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 connection with my examination, no matter has come to my attention:
-
1 which gives me reasonable cause to believe that, in any material respect, the requirements:
-
to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and
-
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 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.
-
30 November 2025
page 3
Eaglesfield Recreational Association SC051630
Financial statements for the period ending 31 March 2025
RECEIPTS AND PAYMENTS
| Income Notes Donations Grants Receipts from charitable activities Sub total Sale of assets Total Expenditure Cost of fundraising Gifts and donations made Cost of charitable activities Kitchen refurbishment Oil tank Premises costs Postage Playing field drainage Hall - installation of blinds Surplus/(deficit) |
Unrestricted Restricted Total £ £ £ 2,500 1,620 4,120 - 14,461 14,461 354 - 354 2,854 16,081 18,935 230 - 230 3,084 16,081 19,165 Unrestricted Restricted Total £ £ £ 120 - 120 34 - 34 - 13,355 13,355 - 1,620 1,620 1,375 - 1,375 4 - 4 - - - - - - 1,532 14,975 16,507 1,552 1,105 2,657 2024/25 2023/24 |
2023/24 Total £ |
|---|---|---|
| - 46,285 1,571 |
||
| 47,856 | ||
| - | ||
| 47,856 | ||
| 2022/23 Total £ |
||
| - 100 - - 200 - 47,880 1,892 |
||
| 50,072 | ||
| (2,216) |
page 3
Eaglesfield Recreational Association SC051630
Financial statements for the year ending 31 March 2025
STATEMENT OF BALANCES
| Funds Reconciliation Balance at start of year Surplus/(Deficit) for year |
Unrestricted Restricted Total £ £ £ 1,271 1,513 2,784 1,552 1,105 2,657 2,823 2,619 5,442 2024/25 |
2023/24 Total £ |
|---|---|---|
| 5,000 (2,216) |
||
| Cash & Bank balances at Year End | 2,784 |
| Reconciliation to bank and cash accounts Bank balance at year end Cash in hand |
£ |
|---|---|
| 5,394.55 47.01 |
|
| 5,441.56 |
Assets
Nil
Liabilities
The charity has no liabilities or contingent liabilities
The trustees declare that they have approved the accounts at a meeting on 18 September 2025
Signed on behalf of the trustees:
(Chairman) (Secretary)
page 4
Eaglesfield Recreational Association SC051630
Financial statements for the year ending 31 March 2025
NOTES TO THE ACCOUNTS
1. BASIS OF ACCOUNTING
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2. FUNDS
Unrestricted funds are those which the charity may use freely in furtherance of its objectives.
Restricted grants were received to improve the Hall kitchen.
3. RELATED PARTY TRANSACTIONS
No trustees received remuneration during the year (2023/24: nil)
No trustees received expenses (2023/24: nil)
There were no transactions with connected parties (2023/24: nil)
page 5