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2025-03-31-accounts

Chapelton Community Association Trustees’ Annual Report April 2024 to March 2025

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Chapelton Community Association

Scottish Charity Number: SC051928

137 Greenlaw Road, Chapelton

AB39 8AB

Instagram: https://instagram.com/chapeltoncommunityassociation

Facebook: https://www.facebook.com/ChapeltonCommunityAssociation

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Contents

Contents ............................................................................................................................................... 3 Charity Trustees .................................................................................................................................. 4 Objectives and activities ...................................................................................................................... 5 Structure, governance and management ........................................................................................... 7 Type Of Governing Document ......................................................................................................... 7 Trustee Recruitment And Appointment ........................................................................................... 7 Achievements and performance ......................................................................................................... 8 200 Club ........................................................................................................................................... 8 Over 60s club ................................................................................................................................... 8 Halloween Competition .................................................................................................................... 8 Other Clubs And Classes ................................................................................................................ 8 Easter Celebration ........................................................................................................................... 8 Christmas Event ............................................................................................................................... 8 Chapelton Chat ................................................................................................................................ 8 General ............................................................................................................................................. 8 Financial Reporting Compliance ..................................................................................................... 8 Financial Review 2025 ........................................................................................................................ 9 Introduction ...................................................................................................................................... 9 Table 1. 2025 Statement of Receipts and Payments ................................................................... 10 Table 2. Statement of Balances at 31 March 2025....................................................................... 11 Notes to the accounts. ............................................................................................................... 11 Donated Services and Facilities ................................................................................................ 13 Future Plans....................................................................................................................................... 14 Additional Information ........................................................................................................................ 14 Declaration ......................................................................................................................................... 15

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Charity Trustees

The following charity trustees for the Chapelton Community Association were all re-appointed at the 2024 AGM.

The following additional trustees were appointed at the trustee meeting of 22[nd] July

The following additional trustees were appointed at the trustee meeting of 13[th] August

During the year the following trustees stepped down

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Objectives and activities

The Chapelton Community Association’s purposes are stated in its constitution as:

(i) the advancement of citizenship or community development;

(ii) the provision of recreational facilities, or the organisation of

recreational activities with the object of improving the conditions of

life for the persons for whom the facilities or activities are primarily

intended;

(iii) the advancement of environmental protection or improvement;

(iv) the saving of lives;

The organisation is founded to benefit the local community. Local is effectively described in the constitution as being within 2 kilometres of Chapelton, this is the radius within which a person must reside to be eligible for membership of the SCIO, however events which are run are open to all from within the 2k boundary and further afield.

To deliver these objectives the Chapelton Community Association ran several highly successful events and activities throughout the year including:

(i) fundraising activities and community events:

(ii) Arranged community events that promoted health and wellbeing along with improving the conditions of life of the community through social interaction and leisure time activities:

(iii) Supported groups and clubs organised by the community

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An AGM was held on 24th July 2025, attended by 14 members.

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Structure, governance and management

Type Of Governing Document

The Chapelton Community Association is governed by its approved Constitution (version 2 – Aug 2022) which can be found on the website.

A board of trustees is appointed to govern and manage the charity for the benefit of the members and the community.

Trustee Recruitment And Appointment

The Chapelton Community Association was formed in 2022.

The Chapelton Community Association’s constitution allows for a maximum of 10 trustees.

Several current trustees were among the founding members who signed the charity trustee declaration forms which accompanied the application for incorporation of the Chapelton Community Association.

Additional trustees have been recruited since its inception.

Two of the original trustees have stepped down this year, including notably

. We note our appreciation for everything that she accomplished as the original driving force behind the creation of the Chapelton Community Association.

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Achievements and performance

The Chapelton Community Association has continued its efforts to enhance the local community.

The notable highlights are:

200 Club

The 200 club continued and is raising funds for the charity

Over 60s club

The over 60s club continued to be organised and run by the CCA and held monthly events. The events are well supported and have greatly enhanced the social opportunities for the demographic in town. These events are hosted at the Brio Retirement village making them accessible to all.

Halloween Competition

A Halloween decoration competition was organised, encouraging residents to decorate their homes for the holiday. This prompted much friendly rivalry among residents and produced some wonderful spectacles for the community’s kids to view and enjoy throughout the month.

Other Clubs And Classes

The CCA has also helped to facilitate several classes and clubs in the town including a crochet club.

Easter Celebration

The CCA worked with our local church to provide an Easter Sunday celebration for the community including egg decoration and a trail of painted wooden eggs to find around town.

Christmas Event

The CCA organised the annual Christmas light switch on at Hume Square, bringing the community together to sing carols, meet Santa and celebrate the switching on of the Christmas lights on the square.

Chapelton Chat

The quarterly newsletter distributed to every household in town continued sharing news, advice and local interest stories.

General

The Chapelton Community Association also continued progress with its governance goals by starting to populate a risk register for the charity and flesh out further documentation.

Financial Reporting Compliance

With a new treasurer in position, we have been able to rationalise our accounts and bring them in line with OSCR requirements. We have moved from full accrual accounting basis to a receipts and payments accounting basis.

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Financial Review 2025

Introduction

From a financial viewpoint 2025 has been another positive year for the Association .

Our finances are managed in 3 separate funding streams. (See note 2). Income is recognised when the charity has entitlement to the funds. Any income received in advance of provision of a specified service is deferred until the criteria for income recognition is met.

The Chapelton Community Association has organised a number of events throughout the year, some funded through donations/fundraising as free for the community, some supported by grant funding where this is available and others at minimal ticket cost mainly to cover room hire costs.

As at 31[st] March 2025 the total costs for the year amounted to £7,145. (2024: £6,973). Our total receipts for 2025 amounted to £8,422 . (2024: £8,461). We therefore had an overall surplus on 31[st] March 2025 of £1,277 (2024: £1,488) from activities carried out by the Association throughout the year.

At the end of the financial year we held a total of £3,914 in bank account balances and cash in hand. Of this Unrestricted Funds held totalled £1,299 of which £1,116 is deferred income in advance of the 200 Club draws being run from April to December. Designated Funds held a total balance of £2,610 with no deferred income but includes the Operating Reserve (Note 4) which the Trustees agreed to increase this year by £300 and now currently stands at £800. Restricted Funds remained unchanged at a balance of £5 .

Our only non-cash assets are the PA System and the Small Wooden Hut located at The Boxes as a children’s library. Both were purchased in 2023 with the purchase price values being reduced over a five-year life expectancy creating a current year-end value of £324 .

Our total cash and asset balance on 31[st] March 2025 therefore stood at £4,238. This compares favourably with our 2024 balance of £3,344.

The following Tables 1 and 2 and Notes to the accounts 1 to 7 are an integral part of the Financial Review 2025.

The financial review was approved by the trustees on 18[th] August 2025

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Table 1. 2025 Statement of Receipts and Payments

RECEIPTS Note UNRESTRICTED
FUNDS		 UNRESTRICTED
FUNDS		 DESIGNATED
FUNDS		 DESIGNATED
FUNDS		 RESTRICTED FUNDS RESTRICTED FUNDS TOTALS TOTALS
2025 2024 2025 2024 2025 2024 2025 2024
Charitable
Actvity		 £773 £3,247 £2,453 £2,219 £3,226 £5,466
Donatons 6 £300 £541 £532 £0 £832 £541
Fundraising
Event		 £4,364 £2,454 £4,364 £2,454
TOTAL RECEIPTS £5,437 £6,242 £2,985 £2,219 £0 £0 £8,422 £8,461
PAYMENTS Note UNRESTRICTED
FUNDS		 DESIGNATED
FUNDS		 RESTRICTED FUNDS TOTALS TOTALS
2025 2024 2025 2024 2025 2024 2025 2024
Accountancy £250 £250 £250 £250
Advertsing &
Marketng		 £0 £149 £0 £149
Bank Fees £57 £77 £6 £9 £63 £86
Charitable
Actvity		 7 £1,001 £3,255 £2,272 £1,322 £3,273 £4,577
Fundraising
Event		 7 £2,838 £1,172 £2,838 £1,172
General
Expenses		 £161 £202 £161 £202
Insurance £198 £198 £198 £198
IT Sofware &
Consumables		 £362 £336 £362 £336
Postage £0 £3 £0 £3
TOTAL
PAYMENTS		 £4,867 £5,642 £2,278 £1,331 £0 £0 £7,145 £6,973
Surplus (Defcit)
foryear		 £570 £600 £707 £888 £0 £0 £1,277 £1,488

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Table 2. Statement of Balances at 31 March 2025

Note UNRESTRICTED
FUNDS		 UNRESTRICTED
FUNDS		 DESIGNATED FUNDS DESIGNATED FUNDS RESTRICTED
FUNDS		 RESTRICTED
FUNDS		 TOTAL BALANCE TOTAL BALANCE
2025 2024 2025 2024 2025 2024 2025 2024
CASH HELD £20.40 £104.43 £20.00 £107.00 £40.40 £211.43
PAYPAL £0 £98.20 £0 £14.19 £0 £112.39
BANK
ACCOUNT		 £1,578.09 £1,007.89 £2,290.20 £1,583.55 £5.34 £5.34 £3,873.63 £2596.78
2025
Transfer to
Reserve		 4 -£300.00 +£300.00 £0.00 £0.00
TOTAL
BALANCES		 £1,298.49 £2,610.20 £5.34 £3,914.03
TOTAL YEAR END
BALANCE INCLUDING
ASSETS (£)		 Note UNRESTRICTED
FUNDS		 DESIGNATED
FUNDS		 RESTRICTED
FUNDS		 ASSETS TOTAL
BALANCE
2025		 TOTAL
BALANCE
2024
Balance 31/03/2025 5 £1,298.49 £2,610.20 £5.34 £324 £4238 £3344

Notes to the accounts.

1. Basis of Accounting.

These accounts have been prepared on a 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. Nature and Purpose of Funds.

Our Unrestricted Funds are available to spend on day to day activities that further any of the purposes of the charity. General donations without specific objectives are added to this fund.

Our Designated Funds cover unrestricted funds of the charity which the Trustees have decided at their discretion to set aside to use for a specific purpose.

Our Restricted Funds are designated for a specific purpose agreed upon by the trustees and cannot be used otherwise. They also include donations where the donor has specified a sole use of the funds in a particular area of the CCA’s work.

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3. Related Party Transactions and Other Expenditure.

No remuneration was paid to the Trustees or to any connected related persons during the year. Expenditure costs incurred on behalf of the Association were reimbursed to the Trustees and other Association members as approved by the Trustees.

4. Operating Reserve.

The Chapelton Community Association has created an Operating Reserve the purpose of which is to maintain an adequate level of surplus funding to support the organisation’s dayto-day operations in the event of unforeseen shortfalls.

The Operating Reserve is not intended to replace a permanent loss of funds or eliminate an ongoing funding gap. The Association intends for the Operating Reserves to be used and replenished within a reasonable period of time. The Operating Reserve Fund will be funded annually from surplus Unrestricted Operating Funds to ensure the total Fund amount represents, as a minimum, six months of normal operating expenditure. The Operating Reserve Fund value will be recorded within our accounting records under Designated Funds specified within our Annual Report and will be funded and available in cash or cash equivalents.

The Chair of the Trustees will identify the need for access to reserve funds and confirm that the use is consistent with the purpose of the reserve. Any use of the reserve will be reported to the Board of Trustees at their next scheduled meeting detailing the use of funds and plans for replenishment to restore the fund to the target minimum amount. The Chair must receive prior approval of the Board of Trustees if the use of the Operating Reserve will take longer than six months to replenish.

The Operating Reserve is reviewed annually by the Trustees with any changes to the policy recommended by the Chair for approval of the Trustees.

At the financial year end we held £462 free surplus in Unrestricted Funds and the Trustees agreed to transfer £300 to the Reserve in Designated Funds. This provides slightly in excess of 50% cover for anticipated running costs for the Association.

5. Assets.

The association only holds two non-monetary assets which were purchased in 2023. These are the PA system and the Small Wooden Hut located at The Boxes, Chapelton. At our 2025 year end the estimated value for accounting purposes is £324 (PA £190 and Hut £134) each being reduced by 20% per annum.

6. Receipts.

With reference to Table 1, the following provides some additional detail on some of the individual elements of the table.

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Income received included four donations of funds in total. Two were taken into Unrestricted Funds while the other two were donated specifically to the Men’s Group and placed within Designated Funds. There were no donations greater than £500

7. Payments.

With reference to Table 1, the following provides some additional detail on some of the individual elements of the table.

Fundraising costs are up on the previous year by £1,656 due predominantly to events of Wreath Making and running the Annie Moon night.

Donated Services and Facilities

We are very fortunate to have support from various local organisations including:

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Future Plans

In 2025-2026 the CCA plans to organise a community picnic and support the Scarecrow Festival.

The charity will continue in its organisation of annual events such as the easter celebration, the Halloween competition, the Christmas celebration and its more regular events such as their over 60s club.

Additional Information

No additional information.

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Declaration

Signed on behalf of the charity trustees:

Designation Chair Date 27/08/2025

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Independent Examiner’s Report to the Trustees of Chapelton Community Association

I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 9 to 13.

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 and the Charities

Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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

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 view given by the accounts.

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:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.