KIRKCOWAN AUTUMN SOCIAL CLUB SCIO Annual Report & Financial Statements For the Year Ended 30 April 2026 Scottish Charity No SC051714 KirkcowaD Autllrnn Social Club SCIO ANNUAL REPORT & FINANCIAL STATEMENTS For the Year Ended 30 April 2026 CONTENTS TnL8tees' Annual Rcport................................................................. Stalement of Income and Expenditure.................-....................-..... Statement of Balances..................................................................... Inde￿ndent ExamineT5 Rctx)rt .................................................... 10 Kirkcowan Autumn Social Club SCIO ANNUAL REPORT & FINANCIAL STATEMENrs For the Year Ended 30 April 2026 Thc Trustees are pleased to present their re￿rt together with the f￿all¢la1 slatcments and the tndependent examiners report for the year ended 30 April 2026. Reference & Administrative Inforniation Charity Name Kirkcowan Autumn Social Club SCIO Charity No SC051714 Address 5 Newton Stewart Ro&l. Kirkcowan. Newton StewarL DG8 OHA Current Trustees Jim Adair Mary Murdoch Eli7abeth Mcmillan David Edwards Adele Potton Margar¢t Mcculloch Margaret Rickaby Chairn]an Deputy Chair Secretary Treasurer Depvty TreasuTer Independent Examiner Gill Kent The Winnowing Macherniore Newton Stewart DG8 7AW lianken169@gmail.com Kirkcowan Autumn Social Club SCIO ANNUAL REPORT & FINANCIAL STATEMENTS FOT the Year Ended 30 April 2026 Structure Governance & Management Constitullon The charity is an Incorpornted Organisation. It is governed by its constitution which was originally adopted almosl 40 ycars ago and last amended on 20 October 2022. The Club was grantcd charitable status by OSCR on 31 July 2017 as SC047616. On the 2P of April 2022 the Club status was changed ￿ a Scottish Charitsble Incorw)rated Organisation ( SCIO). The chariiy number w&$ clwiged to SC051714 Appointment of Trustees The T￿￿teeS are app)inted by the D￿MberS at their Annual General Meeting, which is norn]ally held in April. The oificc bearers are also elected at the Annual General meeting. Under the constitution. ther¢ rnu￿ be a minimum of three and not more than eight elected Management The Trustees are responsible for the stratcgic direction and governancc of thc Club. Except as otherwise providcd in the constitution. the Club and its assets and u¥Klertaking will be managed by the Tn￿tees, who may exercise all the tM)wers of the Club. Kirkcowan Autumn Social Club SCIO ANNUAL REPORT & FINANCIAL STATEMENTS For the Year Endal 30 April 2026 Objectives & Activlties Charltable Purposes To r¢li¢v¢ thc needs of the elderly within the Kirkcowan area and to pmmote the benefit of the inhabitants of Kirkcowan and its environs. particularly the elderly by providing facilities in the interest of social welfare for re¢￿tion and other leisure time ￿cUpatiOnS 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 al￿ a ￿letherf. We also welcome people under 60 yeaTS old as Associate Members. We have a craft group which meets every Monday afternoon for all things craft related. Soffic of the activAties are. knitiing crnchetin& making soft toys. sewing. candle making. We have hosted a variety of g￿ speakers during the year. We host a Christmas party and a Burns lunch for the menlbers. The minibus has again been used extensively throughout the year. This has made a trernend0￿ difference to the quality of life of many of our members, ttK)St. of whom do not have access io a car. We are able to take thern out for visits to places that they would otherwise be Ur￿le to get to on public traik8lX)rL We are able to go on a regular basis for lunch at Y￿lOuS venues ar0￿￿ the are Kirkcowan Autumn Social Club SCIO ANNUAL REPORT & FINANCIAL STATEMENTS For the Year End￿ 30 April 2026 Achievements & Perforniante There ￿ CU￿entlY 35 members in the Club. In addition to members. we welcome those wbo J￿t'drOp in ' occasionally. inancial Review Our main source of income comes from our membershtp, donations and the support of the Kirkcowan Conununity Development TrusL Unrestricted fund receipts for the charity were £3933.30 with pa￿ents for the year of £4653.15 resulting in a deficit of £72 9.85 There was a restricted fund of £3617. This was to cover vehicle insurance. running costs (excluding fuel) and, towards eateriDg costs for the Christm&s Lunch and Burns Lunch. There w&8 a surplus of r&stricted funds of £715.09. Reserves Policy The Trustees policy is to rnaintain reserves at around 3 months of norn)al running costs in order to meet commitments and to cover any UneX￿Ct￿l ex￿iditure. Unrestrictlxl reserves at the end of the year were £3336.19 which well exce&ls this. Plans for Future Periods The Trustees can again re￿)rt that although very slow. some progress has been made in obtaining the deeds for the Club building. Our solicitors tell ￿ that they have been trying to trnce a copy of a Folio Deed from 1932 which. should contain the legal description of the property. We plan to continue to make full use of the minibus to the benefit of the membership with more days out and lunches planne**d**
**Restricte**
**d**|**Unrestricte**
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**d**| |---|---|---|---|---|---| |Bank Balance at 1st May 2025|4047.04|0.00|4,047.0
4||| |Cash in hand at 1st May 2025|9.00|0.00|9.00||| |Total of funds as at 1 stMay
2025|4056.04|0.00|||**4,0**
**56.**
**04**| ||||||| |Total Income in year|3933.30|3617.00|7,530.3
0||| |Cash held for Cash in Hand|20.00|0.00|20.00||| |Sub Total Income||||7,550.3
0|| ||||||| |Expenditure from Bank in year|4653.15|2901.91|7,535.0
6||| |Expenditure in Cash in year|20.00|0.00|20.00||| |Sub total Expenditure||||7,555.0
6|| ||||||| |Surplus/Deficit for Year|-719.85|715.09|||**-**
**4.7**
**6**| ||||||| |Bank Balance at 30th April
2026|3327.19|715.09|4,042.2
8||| |Cash in hand at 30th April
2026|9.00|0.00|9.00||| |Total Funds at 30th April 2026|3336.19|715.09|||**4,0**
**51.**
**28**| ## Period 01/05/24 - 30/04/2025 ||**Unrestricte**
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**d**| |---|---|---|---|---|---| |Bank Balance at 1st May 2024|3790.21|0.00|3,790.2
1||| |Cash in hand at 1st May 2024|42.90|0.00|42.90||| |Total of funds as at 1st May
2024|3833.11|0.00|||**3,8**
**33.**
**11**| ||||||| |Total Income in year|4559.71|1950.00|6,509.7
1||| |Cash held for Cash in Hand|30.24|0.00|30.24||| |Sub Total Income||||6,539.9
5|| ||||||| |Expenditure from Bank in year|4302.88|1950.00|6,252.8
8||| |Expenditure in Cash in year|64.14|0.00|64.14||| |Sub total Expenditure||||6,317.0
2|| ||||||| |Surplus/Deficit for Year|222.93|0.00|||**222**
**.93**| ||||||| |Bank Balance at 30th April
2025|4047.04|0.00|4,047.0
4||| |Cash in hand at 30th April
2025|9.00|0.00|9.00||| |Balance at 30th April 2025|4056.04|0.00|||**4,0**
**56.**
**04**| Independ•nt Examiner's Report Independent Exa￿￿ne[S Repcmt to the Kirkcthyan Autwnn Social Club SCIO SC No. SC051714 I report on the acc¢)unts of the Auiumn Club for 1$1 May 2025 to 30th April 2026 Raspoctivo Responsibility of Trustoos and Examin•r The Autumn Club ts responsble for the preparation of the acu)unts in accordance with the tefms of ts Charli￿S AccA>unts (ScoiiatKI> Regulations 2006. The Charity Trustees consider thal the audit requiremenl of RegulalTh 10(1)(a} to (c) of the Accounts Regulations does to apply. ft 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 attents'on. Basis of Independent Examiner￿ Ststement My examinatK>n is carr￿d out in accordan￿ with Regulatson 11 of the Chanties Accounts (Scotland) Regulab'ons 20(￿. An examinabon includes a revEw of the accounting Tecords kept by the Autumn Club arKI a comparison of the accounls presented wrthin ttrEse records. It also includes consKleration of any unusual items or disclosures in the accounts and seeks explanation from Trust*s concerning such The procEdures urKlertaken do not provide all the eV￿en￿ that would be required in an audrt and consequenty I do not express an audrt opinion on Ihe accounts. Independent Exam•ner's Statsment In the course of my examinalion. matter has come to my attents"on: l) Which gives me reasonabte cause to believe thaL in any mateiial respect. the requirements". to keep accounling records in aC￿rdan￿ with Section 44(1){a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare a(￿Ounts whKh aCc￿rd wrth the accounting records and c(xnpty with Regulation 9 of the 20￿ Accounts Regulation. have nol been met. or 2) To which. in my opinion, attention shoukj be drawn. in order to enable a proper understanding of the a(zounts to be reached. Gillian Kent AAT Qualified 2004 (rKIn-meM￿) & eXper￿ced Finan￿ Manager (retired since 2022) The Wnnowing Machetmore Newton Stewart DG8 7AW 02