## **APPENDIX 3** ## **’ Independent examiner s report on the accounts V2** ||**Independent examiner’s report on the accountsV2**| |---|---| |**Report to the**|**Report to the**
Charity name| |**trustees/members of**|**trustees/members of**
Albury Community Sports Hub| |**Registered charity**|**Registered charity**
**SC**051926| |**number**|**number**| |**On the accounts of the**|**On the accounts of the**
Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year
01
January
2025
**to**
31
December
2025| |**Set out on pages**|1 to 6
(remember to include the page
numbers of additional sheets)| ||| |**Respective**
**responsibilities of**
**trustees and examiner**|**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) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees| ||consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations| ||does not 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**|**Basis of independent**
**examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
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 viewgiven bythe accounts.| |**Independent examiner’s**
**statement**
**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**|**Independent examiner’s**
**statement**
In the course of 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 Accounts Regulations, and
•
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts 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.
**Signed:**
**Date:**
14/01/26
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
ICAS
~~—=~~| |**Address:**|**Address:**
Auchenbervie, Dunecht, Aberdeenshire, AB32 7EL| ||| ||| ||| |*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the|| |following page.|| ## APPENDIX 3 Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose **----- Start of picture text -----**
B1 Cash funds CashCash andand bankbank balancesbalance: at startonyof yeara toneaseste61,955 to nearesté tonesresté to nearest£ | Sto Nearest61,955 Res 2 toHearst52,317ee
Surplus / (deficit) shown on receipts and 41,751 781 12,533 9,639
payments account fates | Not soy 3
(Agree balances with receipts and payments
account(s))
Details Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
Ss i —=
Details Fund to which asset belongs9 CostmAb(if available) ) ccunenbvawetavailable) Last as year
to nearest £ to nearest £ to nearest £
s ==
Total
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
= | —s
Total
Details Fund to which liability relates Amountlestimate} due Last year
to nearest £ to nearest £
Ss ee ae Total
onSigned behaffby ofone all theor two trusteestrustees Signature; Print: Name approvalDate of
| | {8-226
| |[te-2-26
**----- End of picture text -----**
## **ALBURY COMMUNITY SPORTS HUB (ACSH) SCOTTISH CHARITY NUMBER – SC051926** ## **Annual Report for Year ended December 31[st] 2025** The Charity currently has 116 Members from which the Board of Trustees is appointed. The trustees present their annual report and financial statements of the charity for the year ended 31 December 2025. The financial statements have been prepared in accordance with a Receipts and Payments accounting policy for small charities. Trustees below have all served between the AGM 18.2.2025 and 31.12.2025:- **The Objectives of the Charity** as defined on the OSCR website are:- - 1 the advancement of public participation in sport - 2 the provision of recreational facilities, or the organisation of recreational activities, with the object of improving the conditions of life for the citizens of Aberdeen and environs, and in furtherance of this by:- - 3 carrying on the undertakings associated with the provision of the Albury Community Sports Hub (ACSH) in the City of Aberdeen - 4 making available for the public benefit facilities for the practise of Tennis, Bowling, Putting, Croquet Petanque and such other outdoor sports and indoor activities as the trustees may determine. - 5 working in partnership with other bodies to achieve the purposes. **Activities during the 2025 season** (mid-April to mid-September). Pay and Play users have used ACSH facilities regularly and appreciate the range of sports offered. Our team of regular volunteers are highly valued for their support of the Hub - we could not do without them! Throughout the year “Open Access users” (annual subscribers) access the facilities by using the gate code, mainly using the Tennis Courts which are registered with the Lawn Tennis Association. We have a trained and accredited Welfare Officer. As well as providing tennis, pickleball, bowling, putting, petanque and croquet, the Hub has hosted a weekly Walking Group and a free weekly afternoon of social sport in partnership with Sport Aberdeen for a range of people including refugees, asylum seekers and those with health issues. The Tennis Courts, Bowling Green and Croquet Lawn are used for competitions and the Hub itself has held two very successful open Putting competitions. The green is the only 18 hole extant in the city. The local Academy used the tennis courts for curricular purposes, and the local primary school used the facilities for tennis, bowling and putting during the school session, a dedicated volunteer providing much Albury Community Sports Hub is a Charity registered under the Scottish Charity Regulator SC051926 www.alburyhub.org.uk appreciated coaching. The Financial Report provides details of income and spend during 2025, noting that income from Pay and Play has remained almost the same as 2024 – increased by 0.02%. Sport Aberdeen, the arms-length trust which manages the facility on behalf of Aberdeen City Council, continues to work with the Hub Trustees providing hugely valuable support to enable achievement of our objectives. **Future Plans.** A Community consultation was held in the autumn of 2025, and several people have expressed interest in becoming involved in the running of the Hub, especially filling some key positions in its management. A large grant has been awarded by Aberdeen City Council to replace the dilapidated fencing surrounding the tennis courts, and the Trustees will manage the project jointly with Sport Aberdeen during spring 2026. **Auditor** Rod Pirie, ICAS, Auchenbervie, Dunecht, Aberdeenshire, AB32 7EL **Bankers** Bank of Scotland plc, Queen's Cross Branch, 39 Albyn Place, Aberdeen, AB10 1YN Redwood Bank, The Nexus Building, Broadway, Letchworth Garden City, Hertfordshire, SG6 3TA. **Financial Review** The principal sources of income are from annual subscription fee payers and seasonal Pay and Play facilities users. Redwood Bank holds most of our finances in an interest-bearing account while the Bank of Scotland Business (Charity) Account is used for all day-to-day transactions. Albury Community Sports Hub is a Charity registered under the Scottish Charity Regulator SC051926 www.alburyhub.org.uk “ OSCF Clive of the Sootish the Sootish Sootish Ofelia Requian **----- Start of picture text -----**
Clive of the Sootish the Sootish Sootish Ofelia Requian Albury Community Sports Hub $C051926
Receipts and payments accounts
Forthe“ period; | [7[PeriodJL startdateJL |to 6 [Period] [Monthenddate| __Year
[34] December]
Section A Statement of receipts and payments
Unrestricted Restricted Expendable Permanent Total funds Total funds last
funds funds endowmentfunds endowmentfunds current period. period.
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest£
Ai Receipts
ee pS ee |
rants 86| | [tase] || [aso] |
Receipts from fundraising activities, |
tradingreceipts,
Gross |] | |
land [and] [buildings] a
landandbuldigs [||] | | |
Rents from land
|14,207 14,207
sivactiv tie i s s & buildings atao ||| |re ee
At Sub total 74987 | (1256| Sd |
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets |
Proceeds from sale of investments |
A2 Sub tofal|_______|
A3 Payments
Bpenestorindaangaaiies [| [ es |
Gross rading payments es | ee |
fnvesmentmanagementamsis ee |
rantsactivitiesandcoratons3,230 475 rs3,705 | 4,727
Soremancocoss TY |
RuiTindependentevaminatonl | es |
Freparaton ofanmvaraccouniy es |
| es |
A3 Sub total 3,230 3,705 4,727
A4 Payments relating to asset and
investment movements
Purchases of fixed assets PY
Purchase ofinesimens |
Adsubtotal|__—_+|
Total payments Co) CO 3.705 4721
Net receipts / (payments) 11,751 | CC | 12,533 9,639
11,751 781 12,533 9,639
**----- End of picture text -----**
APPENDIX 2 : Albury Community Sports Hub Section B Statement of balances $C051926 **----- Start of picture text -----**
- Expendable Permanent
Unrestricted Restricted funds endowment endowment Total current Total last period
mat Dat funds period
ategories etails funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year 61,955 P| | 61,955 52,317
paymentsSurplus / (deficit)account shown on receipts and 11,751 12,533 | 9.639
Cash and bank balances at end of year 73,707 74,488 | 61,955
(Agree balances with receipts and payments
account(s))
;
Details Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
-_ — —
Total
Details Fund to which. asset belongs Cost (if7 available) Currentavailable)value (if Last year
to nearest £ to nearest £ to nearest £
-
Total
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
7 — —
Total
Details Fund to which liability relates (estimate) Last year
to nearest £ to nearest £
— — —
Total
Signed by one or two trustees | . Date of
on behalf of all the trustees Signature Print Name approval
**----- End of picture text -----**
2 APPENDIX 2 . Albury Community Sports Hub $C051926 ## Section C Notes to the Accounts **----- Start of picture text -----**
|||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |C1|Nature|and|purpose|of| |funds|(may|be|stated|on| |analysis|of funds|worksheets)| |Type|of|activitya|or|project.|supported|Individualinstitution/|Numbermade of grants|£| |C2|Grants|Aberdeen|Ci| |Sports|equipment|for|all|council| |C3a|Trustee|remuneration|If|no|remuneration|was|paid|during|the|period|to|any|charity|trustee|or|person|connected|to| |a|trustee|cross|this|box|(otherwise|complete|section|3b)| |Authority|under|which|paid| |C3b|Trustee|remuneration|-| |details| |C4a|Trustee|expenses|If no expenses|were|paid|to|any|charity|trustee|during|the|period|then|cross|this|box| |(otherwise|complete|section|4b)|1,170| |Number|of|£| |trustees| |C4b Trustee expenses|-|Reimbursement of tennis equipment expenditure|i|i| |details|Reimbursement of LTA fees expenditure|i|i.)| |Reimbursement of door bolt expenditure|a|a,| |Reimbursement of catering|items and|paint expenditure|i|i| |Reimbursement of room|bookings expenditure|a|i)| |Transaction|Balance| |.|.|-| |Nature|of|relationshi|Nature|of|transaction|amount (£)|outstandingi|at| |C5|Transactions|with| |trustees|and|connected| |persons| |— Po| **----- End of picture text -----**
3 Albury Community Sports Hub $C051926 Additional analysis (1) ## Analysis of receipts and payments ## 1 Donations **----- Start of picture text -----**
||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |-|Expendable|Permanent| |Unrestricted|Restricted funds|endowment|endowment|Total omen|Total|last| |funds|funds|Pe’|pe!| |to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£| |_____322| ||| |Total| |Unrestricted|Restricted funds|lotal current|total|last| |to|nearestfunc|£|to|nearest|£|tonerindnearest|£|to|nn|e|arestrind|£| |Tova|[156|P56] [0| **----- End of picture text -----**
**----- Start of picture text -----**
||| |---|---| |Public|donations| |Total| **----- End of picture text -----**
2 Grants ## 3 Gross receipts from other charitable activities **----- Start of picture text -----**
||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |-|Expendable|Permanent| |Unrestricted|Restricted funds|endowment|endowment|Total oment|Total|last| |funds|funds|Pe’|Pet| |to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£| |Pay|and|play/memberships|10,486|10,486|10,666| |Hiring of facitilies|4.4622,259 |||1.4622,259||||[1.238|[1,290]||| |a 9|a || |Total|14,207|14,207|13,194| |4|Payments|relating|directly|to|charitable|activities| |vnesme=|Restricted funds|endowmentExpendable|endowmPerman|ent|Total current|Total last| |unds|funds|funds|perio|perio| |to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£| |Courts|work,|equipment,|subs|&|maintenance.|3,230|3,705|4,727| |Total|EL)|3705|472i| **----- End of picture text -----**
Albury Community Sports Hub $C051926 ## Additional analysis (2) 5 Breakdown of unrestricted funds **----- Start of picture text -----**
Total Total
unrestricted unrestricted
funds funds last
period
Receipts
Pe es |ee
Receipts | pT850 |
from fundraising activities | es |ee
pn es |
Income from investments other than land and buildings fF P| fF
Rents from land & buildings | es |ee
Gross receipts from other charitable activities 14,207 14,207 ||13,194|
Sub total 14,981 14,981] ]14,366|
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
Sub total
Total receipts Co)
PaymentsExpenses for fundraising aciiviies _ es |
Gross trading payments | es |ee
investment management costs es |
Payments relating directly to charitable activities | ____—3,230 | 4,727
| es |ee
Audit/independent | es |ee
Preparation examination] | es |
of annual accounts| [| es |
Legaicoss| [~———*d| es |
ee 0 es |ee
ee ee |ee
Sub total |___3,230| | 3,230 | 4,127
Payments relating to asset and investment
movements
Purchases of fixed assets
Purchase of investments
Sub total
Total payments 3.230] (FC) 4727
Transfers to (rom) funds a | | | | MN | MT
Surplus
/ (deficit) for year ast] L__JL 14,751
Nature and purpose of funds
**----- End of picture text -----**
The advancement of public participation in sport, the provision of recreational facilities and activities with the object of improving the standards of life for the citizens of Aberdeen and the environs. Albury Community Sports Hub $C051926 ## Additional analysis (3) 6 Breakdown of restricted funds ||Aberdeen City|Total restricted|Total restricted| |---|---|---|---| ||Health|funds|funds last| ||improvement||period| ||fund||| |Receipts|||| |Receipts from fundraising activities
Grosstrading receipts
Incomefrominvestmentsotherthanlandandbuildings
Rentsfrom land& buildings
Grossreceiptsfromothercharitable activities
Subtotal||
|
1,256
|
|
fF
|
_
|_____1,256||a|
a|
|tse]
a
a|
FeP|
a|
a
4,256]
cross ref error||880|
P|
[850|| |Receipts from asset& investment sales|||| |Proceeds from sale offixed assets|||| |Proceeds from sale of investments|||| |Sub total
Total receipts|eS|eS|ee||cross ref error|| |Payments
Expensesforfundraising activites
Grosstradingpayments
Investmentmanagementcosts
Payments relating directtocharitableactivities
Auditindependentexaminaton|[|
Preparationofannual accounts|||
P
Pe
[|
[|
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|
«850|
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)[
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ess
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850| |Payments relating to asset and investment|||| |movements|||| |Purchases of fixed assets|||| |Purchase of investments|||| |Sub total|||| |Total payments
Netreceipts
/(payments)|eS|ES|S|
es|ee|ee||—| |Transfers to /(from)funds|Ce)DdDeEdCd|Cd|| |Surplus /(deficitfor year|es|ee||cross ref error|Cc| |Natureandpurpose
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