KIRKCOWAN AUTUMN SOCIAL CLUB SCIO
Annual Report & Financial Statements
For the Year Ended
30 April 2025
Scottish Charity No SC051714
Kirkcowan Autumn Social Club SCIO
ANNUAL REPORT & FINANCIAL STATEMENTS For the Year Ended 30 April 2025
CONTENTS
| Trustees' Annual Report................................................................. | 3 -6 |
|---|---|
| Statement of Income and Expenditure............................................. | 7 |
| Statement of Balances..................................................................... | 8 |
| Independent Examiners Report …................................................. | 9 |
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Kirkcowan Autumn Social Club SCIO ANNUAL REPORT & FINANCIAL STATEMENTS For the Year Ended 30 April 2025
The Trustees are pleased to present their report together with the financial statements and the Independent examiners report for the year ended 30 April 2025.
Reference & Administrative Information
Charity Name
Kirkcowan Autumn Social Club SCIO
Charity No
SC051714
Address
- 5 Newton Stewart Road, Kirkcowan, Newton Stewart. DG8 0HA
Current Trustees
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Independent Examiner
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Kirkcowan Autumn Social Club SCIO ANNUAL REPORT & FINANCIAL STATEMENTS For the Year Ended 30 April 2025
Structure Governance & Management
Constitution
The charity is an Incorporated Organisation. It is governed by its constitution which was originally adopted almost 40 years ago and last amended on 20 October 2022. The Club was granted charitable status by OSCR on 31 July 2017 as SC047616. On the 27[th] of April 2022 the Club status was changed to a Scottish Charitable Incorporated Organisation ( SCIO). The charity number was changed to SC051714
Appointment of Trustees
The Trustees are appointed by the members at their Annual General Meeting, which is normally held in April. The office bearers are also elected at the Annual General meeting. Under the constitution, there must be a minimum of three and not more than eight elected trustees.
Management
The Trustees are responsible for the strategic direction and governance of the Club. Except as otherwise provided in the constitution, the Club and its assets and undertaking will be managed by the Trustees, who may exercise all the powers of the Club.
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Kirkcowan Autumn Social Club SCIO ANNUAL REPORT & FINANCIAL STATEMENTS For the Year Ended 30 April 2025
Objectives & Activities
Charitable Purposes
To relieve the needs of the elderly within the Kirkcowan area and to promote the benefit of the inhabitants of Kirkcowan and its environs, particularly the elderly by providing facilities in the interest of social welfare for recreation and other leisure time occupations so that their conditions of life may be improved.
Activities
Our activities are all about encouraging the well-being of the club members. Activities include having a meeting every week, where all Kirkcowan residents over 60 are welcome to come to a warm space for a cup of tea and a 'blether'. We also welcome people under 60 years old as Associate Members. We have a craft group which meets every Monday afternoon for all things craft related. Some of the activities are, knitting crocheting, making soft toys, sewing, candle making.
We have hosted a variety of guest speakers during the year.
We host a Christmas party and a Burns lunch for the members.
The minibus has been used extensively throughout the year.
This has made a tremendous difference to the quality of life of many of our members, most. of who do not have access to a car. We are able to take them out for visits to places that they would otherwise be unable to get to on public transport. We are able to go on a regular basis for lunch at various venues around the area.
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Kirkcowan Autumn Social Club SCIO ANNUAL REPORT & FINANCIAL STATEMENTS For the Year Ended 30 April 2025
Achievements & Performance
There are currently 35 members in the Club. In addition to members, we welcome those who just ‘drop in' occasionally.
Financial Review
Our main source of income comes from our membership, donations and the support of the Kirkcowan Community Development Trust.
Unrestricted fund receipts for the charity were £4589.95 with payments for the year of £4367 .28resulting in a profit of £222.67
There was a restricted fund of £1950. This was to cover vehicle insurance, running costs (excluding fuel) and, towards catering costs for the Christmas Lunch and Burns Lunch.
Reserves Policy
The Trustees policy is to maintain reserves at around 3 months of normal running costs in order to meet commitments and to cover any unexpected expenditure. Unrestricted reserves at the end of the year were £4367.28 which exceeds this.
Plans for Future Periods
The Trustees can again report some progress in obtaining the deeds for the Club building. Our solicitors tell us that the claim on the building is gradually proceeding through the court procedure.
We plan to continue to make full use of the minibus to the benefit of the membership with more days out and lunches planned.
We also have several guest speakers arranged throughout the year.
This report is approved by the Trustees and signed on their behalf by :
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Kirkcowan Autumn Social Club SCIO ANNUAL REPORT & FINANCIAL STATEMENTS For the Year Ended 30 April 2025
Kirkcowan Autumn Club
Period 01/05/2024 – 30/04/2025
Income and Expenditure
| Income | Restricted | £ | Last Year |
|---|---|---|---|
| Members | 2,346.96 | 1,958.65 | |
| Donations | 1,680.75 | 17.00 | |
| KCDT Club Hire | 440.00 | 220.00 | |
| KDCT Restricted - Xmas & Burns Lunch Contribution | 450.00 | ||
| KDCT Restricted - Minibus Insurance Contribution | 1,500.00 | ||
| 1,950.00 | 2,828.00 | ||
| KDCT Restricted - Minibus Purchase | 0.00 | 65,712.96 | |
| Fundraising | 92.00 | 174.00 | |
| Energy Discount Scheme | 0.00 | ||
| Sale of Goods | 0.00 | 332.00 | |
| Used for Cash in Hand | 30.24 | 307.90 | |
| Total Income | 6,539.95 | 71,550.51 | |
| Less Restricted Funds | 1,950.00 | 68,540.96 | |
| Sub Total | 4,589.95 | 3,009.55 | |
| Expenses | |||
| Electricity | 483.29 | 330.00 | |
| Club upkeep | 997.08 | 1,122.88 | |
| Club insurance | 571.51 | 558.45 | |
| Accounts | 0.00 | 73.00 | |
| Cleaning | 0.00 | 40.00 | |
| Donations to speakers | 20.00 | 145.00 | |
| Catering/Entertainment (inc Burns & Xmas) | 450.00 | 996.95 | 1,597.05 |
| Stationary (inc misc postage) | 72.87 | 278.98 | |
| Minibus Purchase (not an asset for resale) | 0.00 | 64,212.96 | |
| Minibus Running Costs (ex Fuel) | 1,500.00 | 2,848.58 | 1,781.71 |
| Minibus Fuel | 327.00 | 120.00 | |
| Total Expenditure | 6,317.28 | 70,260.03 | |
| Less Restricted Funds Used | 1,950.00 | 68,540.96 | |
| Sub Total | 4,367.28 | 1,719.07 | |
| Surplus/Deficit for year | 222.67 | 1,290.48 |
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For the Year Ended 30 April 2025
Kirkcowan Autumn Social Club SCIO ANNUAL REPORT & FINANCIAL STATEMENTS
Statement of Balances
| Opening Balance 1st May 2024 | 3790.21 |
|---|---|
| Bank balance as of 30thApril 2025 | 4046.78 |
| Cash in hand | 9.00 |
| Total Bank and Cash | 4055.78 |
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Independent Examiner’s Report
Independent Examiners Report to the Kirkcowan Autumn Social Club SCIO SC No. $C051714
| report on the accounts of the Autumn Club for 1st May 2024 to April 2025
Respective Responsibility of Trustees and Examiner
The Autumn Club is responsible for the preparation of the accounts in accordance with the terms of the Charities Accounts (Scotland) Regulations 2006. The Charity Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does to apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the 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 Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the Autumn Club and a comparison of the accounts presented within these records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanation from Trustees concerning such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit and consequently | do not express an audit opinion on the accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention:
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1) Which gives me reasonable cause to believe that, in any material respect, the requirements:
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulation, have not been met, or
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2) To which, in my opinion, attention should be drawn, in order to enable a proper understanding of the accounts to be reached.