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2025-03-31-accounts

9CC GROUP

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Scottish Charity No. : SC051980

9CC GROUP

CHARITY INFORMATION

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Trusteesfrom MemberOrganisations _ Charity number $C051980 Independent Accountant JRD LLP 11 Portland Road Kilmarnock KA1 2BT Independent Auditor Wm Duncan + Co (Audit) Ltd Dains Scotland Ellersley House 30 Miller Road Ayr KA7 2AY Principal office address c/o The Boswell Centre 18 Well Road Auchinleck KA18 2LA Bankers Bank of Scotland The Direct Business Bank PO Box 17235 Edinburgh EH11 1YH

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9CC GROUP

CONTENTS

Page
Trustees’ Report 1- Vil
Financial Statements
Auditor's report 1-2
Statement offinancial activities 3
Balance sheet 4
Statement of cashflows 5
Notestothefinancialstatements 6-14

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9CC GROUP

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025 ee ee ee ee

The trustees present their report and financial statements of the charity for the year ended 31 March 2025. The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) and the trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Principal Aims

The charity's aims are the advancement of the following purposes, primarily in and for the benefit of the following geographical areas — Auchinleck, Cronberry, Logan & Lugar; Cumnock; Dalmellington; Drongan, Rankinston & Stair; Netherthird; New Cumnock; Patna; and Ochiltree & Skares:

Chairperson’s Statement The 9CC Group community benefit funding model has continued to gain positive recognition and support ata local, regional and national level. Our pioneering and innovative approach to ensure funding decisions are made collectively and in collaboration with the local communities is now widely endorsed as a blueprint for Scotland with growing political, industry sector and media support.

This recognition has been achieved through the 9CC Group Board vigorously applying their Vision: Mission and Beliefs

9CC Group Vision is:

To create a lasting legacy for our communities and build a better place to live, work, play and visit

9CC Group Mission Statement: The 9CC Group is a charitable trust unifying 9 independent community councils to manage and fairly distribute community benefits from multiple wind farms in a local, democratic and transparent manner to improve the lives of residents and communities by investing in their economic, social and environmental wellbeing.

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9CC GROUP TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025 i Chairperson's Statement (continued) The 9CC Group Values & Beliefs are to be:

The Vision and Mission of the 9CC Group Board and it's Chief Operating Officer are supported by the Governance and Finance Sub Group in terms of good financial and corporate governance and that the principles of accountability, transparency, responsibility and fairness are observed, and as the 9CC Group enters into formal legal agreements with windfarm operators and its annual receipts and the value of grants increase, the Sub-Committee will continue to keep these matters under review and will make reports and recommendations to the Board as necessary to ensure effective monitoring, compliance and assurance. The audit of the 2023/24 accounts was carried out by William Duncan + Co (Audit) Ltd (part of Dains Scotland) who confirmed that our accounts show a true and fair view of the state of the Trust's financial affairs and had been prepared in accordance with all required regulations and guidance. This is important reassurance and the Trust greatly values any advice from the auditor which could further enhance its governance and financial management as part of their audit of the 2024/25 accounts. North Kyle Windfarm Boost Funding (Advanced Community Benefit Funding) enabled the pilot project to be followed up in 2023/24 with £493k allocated to the 9CC Group Local Community Fund allowing community groups and organisations within our nine communities to individually apply for grant funding from their community's share of the 9CC Group Matrix set allocated fund with Community Councils making the final decisions on grant awards. Over eighty applications were received for this LCF with the assessment and recommendations of those applications being conducted by the 9CC Group Chief Operating Officer and the Administration and Finance Assistant, a monumental task completed within the time frame allowing individual Community Councils to have information to assist in making the decisions on where funding should be spent within their community, thus demonstrating confirmation of the 9CC Group commitment to Community Empowerment.

In the forthcoming year our objectives include,

9CC GROUP TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

Achievements and Performance

9CC Group had a successful financial year:

Structure, Governance and Management

1 General Structure and Membership

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9CC GROUP

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

Structure, Governance and Management (continued)

9CC GROUP

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

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Structure, Governance and Management (continued)

Risk Management

Recognising its responsibility for oversight of risks, the Board undertook a comprehensive initial review of risk in 2024 identifying People, Economic, Operational, Information, Financial, Legal and Reputational risks. Mitigations for each specific risk were identified and the likelihood and impact scored by the Board with the aid of a heat map and formulated into the Trust's Risk Register. The Governance & Finance Sub-Committee reviewed the Risk Register in March 2025 and the recommended that no changes were required. Many of the risks identified continue to be mitigated by the policies and procedures adopted by the Board. The highest level of risks currently lie in:

All of the identified risks and the mitigation of them will continue to be monitored and reviewed with the support of the Governance and Finance Sub-Committee.

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9CC GROUP

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025 ee

Financial Matters Review of Financial Year The excess of income over expenditure for the year was £190,173 (2024: £134,398). The surplus is attributable to amounts set aside for future grant commitments. An analysis of the statement of financial activities is included at note 15 to the financial statements. This details the restricted and unrestricted funds and related income sources. All restricted funds were spent during the year apart from £5,000. The total funds carried forward on 31 March 2025 were £334,983 (2024: £144,810) as noted above.

Reserves Policy and Going Concern

Total unrestricted funds at 31 March 2025 were £329,983 (2024: £144,810) which includes a designated capital fund of £12,114 (2024: £11 457), representing the net book value of fixed assets and not cash funds. Funding from North Kyle Wind Farm is unrestricted — ie at the discretion of the Trustees how this should be allocated to grants payable, core running costs and reserves. At the balance sheet date, there was £254,969 (2024: £115,000) of Developer's Funding carried forward to the 2025/26 financial year and £3,500 (2024: £3,353) in general unrestricted funds. £29,400 was allocated to a contingency reserve (2024: £15,000). During the year a designated projects fund was established with a transfer of £30,000 (Car Club EV project). The amount regarded by the Trustees as the SCIO's total free reserves were £32,900 (£18,353) at the balance sheet date. The financial position is considered to be stable and the Board has no current issues regarding going concern considerations, having reviewed our cashflow forecast for the next 12 months. The nature of the SCIO's activities is such that significant costs can only be committed after income contributions are received. A formal written reserves policy was previously approved by the Board, with the assistance of the Governance & Finance Sub-Committee, and will be reviewed periodically, as considered appropriate. We aim to build up a contingency reserve to cover 12 months core running costs and have already increased this considerably since the balance sheet date.

Principal Funding Sources

The principal funder during the year was North Kyle Wind Farm. Legal and Administrative Information Charity Information The Scottish Charity reference, contact information and other administrative details are shown on the foregoing charity information schedule. Constitution The charity was incorporated as a SCIO on 5 September 2022. The constitution was amended at an annual general meeting on 14 September 2023. A copy of the constitution, which deals with the appointment and removal of trustees, the charity's aims and objectives and other matters is available from the trustees at the principal office. Board of Trustees The following Community Council representative trustees served throughout the financial period unless otherwise noted: Chairperson Secretary Treasurer (appointed 16.01.25) (resigned 16.01.25) Vi

9CC GROUP TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

Board of Trustees (continued)

in addition, EAC formally approved three Elected Members (one from each of Wards 7, 8 & 9) and two officers of EAC (representing Vibrant Communities and Economic Growth), prior to the incorporation of the SCIO, to be appointed as observers and act in an advisory capacity to SCC Group. The Elected Members are nonexecutive trustees for the purposes of compliance with the constitution and, on this basis, a minimum number of fourteen have served from incorporation of the SCIO to the current date.

Statement of Trustees‘ Responsibilities

The trustees are required to prepare accounts for each financial period which show a true and fair view of the state of affairs of the charity and of the surplus or deficit for that period, which have been properly prepared from and are in agreement with the accounting records and which comply with relevant disclosure regulations. In preparing these accounts, the trustees are required to:

The trustees are required to act in accordance with the constitution and within the framework of relevant charity legislation. They kept proper accounting records, which disclose with reasonable accuracy at any time the charity's financial position, and to enable them to ensure that the accounts comply with the applicable requirements of the following:

The trustees have the responsibility for taking reasonable steps to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.

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9CC GROUP

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF 9CC GROUP a ee ee eee

Opinion We have audited the financial statements of 9CC Group (the ‘charity’) for the year ended 31° March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: * give a true and fair view of the state of the charity's affairs as at 31st March 2025, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended * have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; an * have been prepared in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion: + the information given in the trustees’ report is inconsistent in any material respect with the financial statements, or + proper accounting records have not been kept; or + the financial statements are not in agreement with the accounting records; or + we have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

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9CC GROUP

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INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF 9CC GROUP

Auditor responsibilities for the audit of the financial statements We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whetherthe financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: + — Enquiry of those charged with governance around actual and potential litigation and claims; * Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of activities and reviewing accounting estimates for bias; + Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations; and * Reviewing board minutes for any indication of related party declarations, discussions on any potential litigation, claims and non-compliance with laws and regulations. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities is available on the FRC's website at: https://Awww_frc.org.uk/ uditors/auditassurance/auditor-s-responsibilities-for-the-audit-of-the-fi/description-of-the-auditor%E2%80%99s-responsibilities-for. This description forms part of our auditor's report. ThisUse of report our isreport made solely to the charity's trustees, as a body, in accordance with Regulation 10 of the Charities; Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. For and on behalf of William Duncan + Co (Audi Chartered Accountants Statutory Auditor Ellersley House 30 Miller Road Ayr KAT 2AY ne Date: j/-3-as William Duncan & Co (Audit) Ltd is eligible to act as auditor in terms of section 1212 of the Companies Act 2006.

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9CC GROUP

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

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||||||||| |---|---|---|---|---|---|---|---| |Total|Total| |Restricted|Unrestricted|Funds|Funds| |Funds|Funds|2025|2024| |Income|£|£|£|£| |Donations,|legacies|and|other|26,240|633,147|659,387|838,000| |Charitable|activities|=|~|.|s| |Investments|Ss|‘|=|&| |Total|Income|26,240|633,147|659,387|838,000| |Expenditure| |Costs|of raising|funds|-|1,369|1,369|8,640| |Charitable|activities|21,240|446,605|467|845|694,962| |Other|ss|=|-|=| |Total|Expenditure|21,240|447,974|469,214|703,602| |Net Income/(Expenditure)|5,000|185,173|190,173|134,398| |Capital|expenditure|.|-|-|-| |Transfers|between|funds|-|%|2|“| |——| |Net movement in funds|5,000|185,173|190,173|134,398| |Reconciliation|of funds| |Total|funds|brought forward|.|144,810|144,810|10,412| |—————| |Total|funds carried|forward|5,000|329,983|334,983|144,810|

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The Statement of Financial Activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

An analysis of income and expenditure is included at Notes 15 & 16 to the financial statements.

Expenditure is allocated to the above cost categories on the basis of the accounting policy disclosed at Note 1 (e) to the financial statements.

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9CC GROUP

BALANCE SHEET AS AT 31 MARCH 2025

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2025 2024
Notes £ 4 £ £
Fixed Assets
Tangible fixed assets 6 12,114 11,457
Current assets
Trade debtors 9 206,550 .
Cash at bank and in hand , f 546,985 __ 657,356
753,535 657,356
Liabilities
Creditors: amounts falling due within
oneyear 8 (224,116) (524,003)
Net current assets 529,419 133,353
Deferred income 9 (206,550) : Ss SS
Total assets less current liabilities 334,983 — ___ 144,810
Funds
Restricted income funds
Unrestricted income funds:		 10/15
10115		 329,983 5,000 144,810_ -
Total unrestricted funds 329,983 __ 144,810
TotalCharityFunds 334,983 144,810

The financial statements were approved by the Trustees on 7 August, 2025 and signed on their behalf by:

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9CC GROUP

STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 MARCH 2025 lS i oat eel Ne ae ear end ae eh

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|||||||||| |---|---|---|---|---|---|---|---|---| |Total|Funds|Total|Funds| |2025|2024| |Notes|£|£| |Net|cash|used|in|operating|activities|12|(105,420)|633,941| |Cashflows from|investing|activities:| |Interest|and|dividends|-|-| |(Purchase)/disposal|of fixed|assets|(4,951)|(12,640)| |Other|net|cash|movements|-|-| |Net cash|provided|by|investing|activities|(4,951)|(12,640)| |Cashflows|from|financing|activities:| |Repayment|of|borrowings|-|-| |Net cash|provided|by financing|activities|-|-| |Total|cashflows|in year|(110,371)|621,301| |Change|in|cash|and|cash|equivalents|in|the year| |Cash|and|cash|equivalents|brought|forward|657,356|36,055| |Cash|and cash equivalents|carried forward|7/12|546,985|657,356|

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9CC GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Neseeee

1 Accounting policies The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the current and prior years.

(a) Basis of preparation

The financial statements are presented in sterling (£) and have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 9CC Group meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

(b) Preparation of accounts on a going concern basis

The financial statements have been prepared on a going concern basis which assumes that the charity will continue to operate for a period of 12 months from the date of approval by the Board. The charity is reliant on external developers funding and, while the trustees have no reason to believe that such funding will not continue, the charity's ability to continue in business is dependent on being successful in attracting such funding. The Trustees’ Report contains details of the charity's current reserves policy and, while contingency reserves fall short of the Trustees’ target policy of 12 months core running costs, we consider the SCIO's financial position to be stable. Our going concern assessment, which includes future cashflow forecasts, does not currently reveal any significant issues.

(c) Fund accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds which have been set aside at the discretion of the Trustees for specific purposes. Restricted funds are subject to restrictions on their expenditure imposed by the donor or grantor. Transfers between funds are made at the discretion of the Trustees taking into consideration any restrictions imposed on funds.

(d) Income

All income is included in the statement of financial activities when the charity is entitled to the income, the amount can be quantified with reasonable accuracy and it is probable that the income will be received. The following specific policies are applied to particular categories of income: Grants and Developers contributions, where entitlement is not conditional on the delivery of a special performance by the charity, are recognised when the charity becomes unconditionally entitled to the funds.

Donations and other voluntary income, where applicable, are recognised when receivable.

Donated or in-kind services and facilities are included at the value to the charity where this can be quantified. The value of services provided by any volunteers is not incorporated in the financial statements

Investment income is included when received, Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

(e) Expenditure

Cost of raising funds comprise costs associated with attracting voluntary income and grants/contributions.

Governance costs includes those costs associated with meeting the constitutional and statutory requirements of the charity and include the auditor's fees and costs linked to the strategic management of the charity which are voluntary other than trustees’ travelling expenses reimbursed. Although disclosed separately at note 15 governance costs now form part of charitable expenditure (page 4) under the current SORP.

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9CC GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 li l= i Ro Se EE Si a

4 Accounting policies (continued)

(g) Fixed assets
Fixed assets (excluding investments) are stated at cost less accumulated depreciation. Minor additions costing
below £500 are not capitalised.
Depreciation is provided at the following annual rates calculated to write off the cost of each asset over its
expected useful lifewhich take into considerationexpected residual values in accordance with FRS102.
-Computer& ITequipment
over4yearson a straight linebasis
-Website
over4yearsonastraightlinebasis

(h) Hire purchase and leasing commitments Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease. (i) Pension costs and other post-retirement benefits The charity operates a defined contribution scheme for the benefit of its employees. The cost of contributions are charged to the Income & Expenditure account when incurred.

(j) Other basic financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. (k) Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. (l) Debtors Short term debtors are measured at transaction price, less any impairment. (m) Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. (o) Deferred income Grants received in advance of the associated costs being carried out are deferred only when the donor has imposed preconditions on the expenditure of resources.

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(p) Impairments
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance
sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is
estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an
impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the
impairment loss is a revaluation decrease.
2 Staff costs and numbers 2025E 2024£
Wages and salaries 116,818 85,646
National insurance 9,869 7,389
Pension costs —8,668 6,620
135,355_99,655_
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The average number of employees during the year was 6 (2024: 4).

No employee received emoluments in excess of £60,000.

The total employee benefits of the key management personnel (who are listed in the Trustees’ report) of the charity were £84,542 (2024: £73,190). These figures include employers pension contributions and national insurance.

The 3 office bearer Trustees each received emoluments of £6,000 (2024: £3,000) during the year.

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9CC GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

3 NetIncome 2025 2024
£ £
Net income is stated after charging:
- Depreciation ofowned assets
- Auditor's remuneration		 4,294
10,620		 1,183
10,200
- Pension costs (note 11) 8,668
23,582		 6,620
18,003

4 Trustees' Payments and Related Party Transactions

Expenses of £96 were paid during the year to 1 Trustee (2024: £68 paid to 1 Trustee).

There were no advances or payments made to any Trustee during the year or preceding period. This is with the exception of the 3 office bearers who are employed by the SCIO (refer to note 2). Their emoluments are agreed by the Board of Trustees and their employment is allowed under the constitution.

No Key Management Personnel or persons connected to them had any personal interest in any transaction entered into by the charity during the year, with the exception of their emoluments and expenses under their employment contracts with the SCIO.

Due to the nature of the SCIO's activities, every Trustee/member is connected with the individual community councils within the 9CC areas. Therefore, certain grants payable and other transactions are to related parties. Relevant details of specific transactions are disclosed at note 19 of the financial statements.

5 Taxation

The organisation is a registered Scottish charity and no corporation tax liability arises on exempt income, The charity is not VAT registered and irrecoverable VAT is allocated to the relevant category of expenditure.

6 Tangible fixed assets

Computer & IT
Equipment
Website
Total
£
£
£
Cost
At 1 April 2024
Additions
Disposals		 7,390
5,250
12,640
4,951
-
4,951
a
=
At31 March2025 ee
—___12,347
5,250
17,504
Depreciation
At 1 April2024
Chargefortheyear
Disposals
At 31 March 2025		 595
588
1,183
2,982
1,312
4,294
=
=
=
—————
ee
3,577
1,900
5,477
Net book value
At 31 March 2025		 8,764
3,350
12,114
At31March2024 6,795
4,662
11,457

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Page 8

9CC GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |7|Bank|and|cash|balances|2025|2024| |£|£| |Cash|in|hand|46|31| |Bank|business|account|520,286|629,823| |Bank|treasurers|account|26,653|27,502| |546,985|657,356| |8|Creditors|:|amounts|falling|due|within|one year|2025|2024| |£|£| |Trade|creditors|25,623|2,880| |Taxation|and|social|security|4,603|5,397| |Pension|creditor|895|1,071| |Accrued|charges|14,220|11,325| |Grants|payable|(Note|17)|178,775|503,330| |224, 116|524,003| |9|Deferred|income|2025|2024| |E|E| |Pencloe Wind|Energy|Ltd|206,550|-| |206,550|-|

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Deferred income, which equates to the trade debtors figure, represents funding from Pencloe Wind Energy Ltd where the grant conditions were not met at the balance sheet date. The conditions were met and invoice fully paid during April 2025.

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|||||||| |---|---|---|---|---|---|---| |10|Analysis|of Net Assets|Between|Funds|Unrestricted|Unrestricted| |Restricted|Cash|Capital|Total| |Funds|Funds|Funds|Funds| |£|£|£|£| |Fixed Assets|-|-|12,114|12,114| |Current Assets|5,000|541,985|-|546,985| |Current|Liabilities|-|(224,116)|-|(224,116)| |Net Assets|5,000|317,869|12,114|334,983|

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Details of Funds:

Restricted Funds The main restricted funding during the year was from East Ayrshire Council in respect of a feasibility project which was fully spent at the balance sheet date. £5,000 was received from REG Windpower with no spend during the year.

Unrestricted Funds These funds primarily represent contributions from Noth Kyle Wind Farms and are shown under a separate Developers Fund within unrestricted funds. Also included within unrestricted funds are the following designated funds:

Capital Fund - this represents the net book value of fixed assets (refer to note 6) Contingency Reserve - refer to reserves policy section of the Trustees’ Report Designated Projects Fund - refer to reserves policy section of the Trustees’ Report.

41 Pension commitments The charity operates a qualifying scheme under the workplace pensions legislation in respect of eligible employees who choose not to opt out.

a Page 9

9CC GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Se ee

412 Reconciliation of net movement in funds to net cash flow from operating activities

2025 2024
£ £
Net movement in funds 190,173 134,398
Add back depreciation charge
Deductmovement in deferred income		 4,294
206,550		 1,183
(25,000)
Deduct gains /Add back losses on fixed assets
(Increase)/Decrease in debtors
Increase/(Decrease) in creditors		 -
(206,550)
(299,887)		 -
-
523,360
Net cash used in operating activities (105,420) 633,941
13 Analysisofcashandcash equivalents 2025 2024
£ £
Cash in hand
Cash at bank		 46
546,939		 31
657,325
Overdraft facility repayble ondemand . ‘a
Total cashand cash equivalents 546,985 657,356
14 Analysis ofchanges innetdebt At
01.04.24 Cashflows Debt Ageing At 31.03.25
Cash in hand
Cash atbank
Overdraftfacility payableondemand		 3
15
657,325
(110,386)
Be eeeURS
657,356
(110,371)		 -
46
-
546,939
Ree eee
.
546,985
Loans falling due within oneyear
Loans falling due after more than one year
Finance lease obligations		 -
a
:
-
-
=
>
ee
ee
‘*
=
.
-

NNSS Page 10

9CC GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

==> picture [626 x 461] intentionally omitted <==

----- Start of picture text -----
|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |SESSOoo| |15|Analysis|of Statement|of Financial|Activities| |UNRESTRICTED FUNDS| |Total|Total|Unrestricted|Designated|Total|Total| |Restricted|Restricted|Developers|General|Contingency|Projects|Unrestricted|Unrestricted|Total Funds|Total Funds| |Funds 2025|Funds 2024|Funding|Funds|Reserve|Fund|Capital Fund|Funds 2025|Funds 2024|2025|2024| |Income|£|£|£|£|£|£|£|£|£|£|£| |Grants and contributions|-|-|-|200,000|-|200,000| |NorthNorth KyleKyle Wind FarmWind|Farm -- BoostAdvance FundingFunding|--|™:|628,000-|3-|-|-|-|628,000|628,000|628,000|628,000| |REG Windpower|5,000|“|P|-|‘|.||=|rn|5,000|z| |East Ayrshire Council|21,240|.|.|u|ze|z||—|=|21,240|-| |Banks Renewables Limited|5,000|n|“|“=|=|-|-|-|-|5,000| |Employment Allowance|.|~|:|5,000|mn|=|.|5,000|5,000|5,000|5,000| |Other Income|¥|-"|2|147|rs|:|147|g|147|-| |26,240|5,000|628,000|5,147|-|-|E|633,147|833,000|659,387|838,000| |Investments| |Bank|Interest|“|‘|ri|z||z|=|“|n|J|'| |a| |Total Income|26,240|5,000|628,000|5,147|=|-|:|633,147|833,000STO659,387|838,000| |Expenditure|(Note|18)| |Cost of raising funds|-|-|1,369|.|-|-|-|1,369|8,640|1,369|8,640| |CharitableCharitable expenditureactivities:|- grants payable|-|-|192,326|:|z|:|-|192,326|555,980|192,326|555,980| |Charitable expenditure|- other|-|m|144,836|5,000|=|-|-|149,836|82,286|149,836|82,286| |Support costs|21,240|é|57,629|-|%|:|4.294|61,923|14,236|83,163|14,236| |Govemance costs|-|7,059|42,520|-|.|-|-|42,520|35,401|42,520|42,460| |21.240|7,059|437,311|5,000|-|-|4,294|446,605|687,903|467,845|694,962| |Other|=|z|4|i|z|5|-|é|=|=|=| |Dee| |Total Expenditure|21,240|7,059|438,680|5,000|=|E|4,294|ee447,974|aa696,543|ee469,214|eee703,602| |Net Income/(Expenditure)|5,000|(2,059)|189,320|147|-|2|(4,294)|185,173|136,457|190,173|434,398| |Capital Expenditure|=|(5,000)|(4,951)|=|‘|-|4,951|-|§,000|-|-| |Transfers between|funds|=||(44,400)|“|44,400|30,000|-|=|-|‘| |Net movement in funds|5,000|(7,059)|139,969|147|14,400|30,000|657|185.173|141,457|190,173|134,398| |ReconciliationTotal funds broughtof funds forward|-|7,059|115,000|3,353|15,000|-|11,457|144,810|3,353|144,810|10,412| |seeeC|Se| |Total funds carried forward|5,000|:|254,969|3,500|29,400|30,000|12,114|329,983|144,610|334,983|144,810| |Se|FD|ESS ES|a|

----- End of picture text -----

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

en

16 Income and Expenditure Account

==> picture [473 x 446] intentionally omitted <==

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |Notes|£|Ez|£|£| |Income| |Developers|Funding|628,000|828,000| |Other Grants|and|Contributions|26,240|5,000| |Employment Allowance|5,000|5,000| |Other|income|147|E| |15|659,387|838,000| |Expenditure| |Staff costs|2|135,355|99,655| |Office|hire|3,500|750| |Room|hire|1,244|840| |Insurance|1,012|718| |Postage and|stationery|916|722| |Advertising|and|marketing|467|-| |Staff and|other expenses|4|4,701|4,819| |Staff training|924|-| |Computer and website|costs|3,207|1,900| |Promotional|costs|(including|Dumfries|House|launch|event)|1,369|8,640| |Repairs and|renewals|26|20| |Sundry expenses|1,311|83| |Subscriptions|and memberships|738|545| |PR|and|marketing|consultancy fees|33,100|-| |Community|Enterprise|consultancy|fees|21,240|-| |EAC|Grant assessment team|40,180|-| |HR|consultancy|fees|1,500|-| |Independent Accountant|-|annual|accounts|1,500|1,200| |Independent Accountant|- accountancy &|support|services|7,974|4,845| |Payroll|bureau|852|1,074| |Auditor's|remuneration|3|10,620|10,200| |Legal and|professional fees|665|10,372| |Bank charges|and|interest|193|56| |Grants|payable|17/19|192,326|555,980| |Depreciation|6|4,294|1,183| |469,214|||703,602| |Excess|Income/(Expenditure)|for Year|190,173| 134,398|

----- End of picture text -----

a Page 12

9CC GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17 Grants Payable

Grants Payable
£
Grants accrued at 31 March 2024 503.330
Grants paid during year (482,430)
Grants released during year (12,147)
Grants accrued during year 170,021
Grants accrued at31 March2025 ~178,774
in addition, there were grants awarded at 31 March 2024 totalling £326,763, which had been
Of this amount, £116,021 has been accrued during 2024/25 financial year, leaving a balance		 approved in principle by the Community Councils.
of £210,742. These grants have not been accrued
as they are subject to certain conditions and will be payable out of future income streams.
Analysis of Expenditure Cost of Charitable Support Governance Total Costs Total Costs
Raising Funds
£		 Activities
£		 Costs
£		 Costs
E		 2025
£		 2024
£
Restricted Funds
Staff costs
Community Enterprise consultancy fees		 =
-
=		 -
-__
-		 -
21,240
21,240		 =
-
:		 -
21,240
21,240		 7,059
-
7,059
Unrestricted Funds
Staff costs
Office hire
Room hire
Insurance
Postage and stationery
Advertising and marketing
Staffand otherexpenses
Stafftraining
Computerandwebsitecosts
Promotional costs (including Dumfries House launch event)
Repairsand renewals
Sundryexpenses
Subscriptions and memberships
PR and marketing consultancy fees
EAC Grant assessmentteam
HR consultancy fees
IndependentAccountant -annual accounts
independentAccountant -accountancy &supportservices
Payroll bureau
Auditor's remuneration
Legaland professionalfees
Bankchargesand interest
Grants payable		 -
-
-
-
:
-
-
-
*
1,369
-
-
-
-
-
-
-
-
-
-
-
-
-
1,469		 104,955
-
-
-
-
-
4,701
:
-
-
-
-
-
-
40,180
-
-
-
-
-
-
-
192,326
342,162		 :
3,500
1,244
1,012
916
467
-
924
3,207
-
26
1,311
738
933,100
-
1,500
-
7,974
852
-
665
193
-
57,629		 30,400
-
-
-
-
-
-
-
:
-
-
-
-
-
-
-
1,500
-
-
10,620
-
-
-
42,520		 135,355
3,500
1,244
1,012
916
467
4,701
924
3,207
1,369
26
1,311
738
33,100
40,180
1,500
1,500
7.974
852
10,620
665
193
192,326
443,680		 92,596
750
840
718
722
-
4,819
*
1,900
8,640
20
83
645
-
-
-
1,200
4,845
1,074
10,200
10,372
56
555,980
695,360
Designated Funds
Depreciation		 -
-		 =
-		 4,294
4,294		 -
-		 4,294
4,294		 1,183
1,183
TotalOverallCosts 1,369 342,162 83,163 42,520 469,214 703,602

18 Analysis of Expenditure

NN

Page 13

9CC GROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

19 Related Party Transactions

The following grants, involving related party transactions, have been included as expenditure in the 2024/25 financial statements:

Charity Amount
Beneficiary Official/KMP £
Cronberry, Logan& LugarCommunity Council Tony Esquierdo 3,436
Cumnock Community Council LindsayTorrance 10,000
Dalmellington Community Association
DalmellingtonCommunityCouncil		 Rae Smith
RaeSmith		 18,980
1,283
Dalmellington Parish Development Trust
Drongan, Rankinston & StairCommunity Council
Netherthird Community Action Training		 Rae Smith
John Clark
Jamie Campbell		 15,605
2,000
8,000
Netherthird Community Council
NetherthirdCommunityDevelopmentGroup		 Jamie Campbell
JamieCampbell		 1,500
5,000
Netherthird Initiative forCommunity Empowerment Jamie Campbell 11,000
New Cumnock Events Group
Ochiltree Community Hub
Ochiltree&Skares Action Group		 Georgette Fulton
Alex Baird
Alex Baird		 1,000
25,000
4,000
Patna Action Group
PatnaCommunity Council
Patna Extravaganza Group		 Michael Crosby
Michael Crosby
Michael Crosby		 4,000
31,000
15,000
156,804

in addition, the following payments were made in respect of office/room hire:

Charity Amount
Accommodation provider Official/KMP E
AuchinleckCommunity Development Initiative
Dalmellington Community Association
OchiltreeCommunity Hub		 Neil McGhee
Rae Smith
Alex Baird		 3,567
170
402
4,139

NN

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