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
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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
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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
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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)|
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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)
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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)
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