2025-03-31-accounts - Falkirk Camera Club (SCIO)

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Falkirk Camera Club Income and Expenditure for 1st April 2024 to 31st March 2025 FCC Income 2024-2025 FCC Expenses 2024-2025 Xmas S(tial £120.00 £1,824.00 £1,008.(1() £2,870.00 £7.20 Xma8.%(Ksal Club Eitent _ 35uun Camera LatL'ring Compt'.titi(x Veniie Hire Gifts ILsurull IT - ZAXMI Etc Exiernal Membership Fees Speaker fees Donal1LS £ioo.00 £73.82 £294.81 £636.37 £1,0.00 £138.16 £492.17 £373.11 DIKr Money Membership .8ubs IT Reluud- IONOS Bank Interest ljank CJ%lil)ack Qs,998.12 L5,9914.12 £517.50 E3,9IY7.24 £3,907.24 Starting BaJance¥ 08 of i" April 2024 clAn8 BalanS as of 3 1° Mareh 2025 Lash In Iland RBOS Virgin Money Casb & BankT(Xal L2W60 £9,222.67 cn.th In 14and 11]JoS Viryin Money Cash & Bank Tolal £594.76 £M.826.90 É14,28748 £14,28748 £16,378.36 £16,378.36 £20 28 .611 £20,28 .60 Audiled I Opening Balan Receipts PA>m)ents k£ing lJalan( £4,287.48 £5,998.12 £3,91Y7.24 £16.378.36 Dale: 0611012025 14'.31

c()mply witli t1 Charities and Trustee Inir.sm)ent (Scodand) Act ?(X)5 and ilie Cliaritie% Account.s (Scotland) Re ulaiion$ 2006 ainended). Tliey are alio reqponible tor .iat-eguaTditk(T tlit a&setS C>t" the Falkirk Camera Club aiid must take re&sonal)le steps for tlie pr'tAtIO11 and/or detection of traua and oilier irteoularities. FinancAal Review Income during th¢ year amoiinted tD £5,998.1 ? and expenditure tc) £3907 ?4, reiuliing in an oipeTall surplus c)f £?090.88. Bal21)ceN in the bank and casli in hand amounted 10 £16,378..36 Conclusio The metLiber3 of the Manaoemtnt Tcam would like to thaiik all of those Mho 8UPPOrt aLia contribute tlieir time, energy and encouragement io g¢rkeroii>ly 10 other memhers. th- ensuring the continuation and dei'elapment ot Falkirk CaTnern Club ab a centre ot phorographic knou.ledge and alb'o a ComUl}Ity. Tliis finaniial ov¢rn'i¢ll. demonstrares rhe Club's onooino cotntnitment to transpareTh" 2nd sound fiscal manage- nient. The Mi l< nioenieiit Team remain.s dedicated ro eii.%iiring that all fiiiancial actiiities are conducted respnniihly iicl ii) ¢ili£iiiiieiit w'itli ?it2tutory ol)ligation.s. Regular monitoring aiid rei'iew- procesies are in place tc) mainthin tlic inte¢yritti ot thtt fliib'K. tiiiaiice% ancl [() Qu ptx)rr its. (uture initiatii'es. Pre%ident & I rustee Falkirk Camera Club 9 October 20? j

FOR THE YEAR ENDED 31 MARCH 2025 I report on the financial statements of the charity for the year ended 31 March 2025 which are set out on page Respective SpOnsIbIlItIeS of Trustees and Exarniner The Club'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) I'the 2006 Regulations") The Club's Trustees consider that the audit requirement of Regulation 10(l)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the 2005 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 Regulations. An examination in- cludes 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 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 connection with my exarnination, no matter has come to my attention:. which gives rne reasonable cause to believe that, in any material respett, the requirements:_ - to keep accounting records in accordance with Section 44{1} (a) of the 2(J)5 Act and Regulation 4 of the 2006 Regulations, and to prepare accounts which accord with the accounting record5 and comply with Regulation 9 of the 2006 Accounts Regulation have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the ac- counts to be reached. 9th October 2025

Falkirk Camera Club Income and Expenditure for 1st April 2024 to 31st March 2025 FCC InLThne 2024-2025 FCC FpenseS 2024-2025 Xmas S18] Donations D(yx Money Membership .Subs IT Refund - 10Tr40S Bank Intere.8t 13dnk CdshbuLk £120.00 £L824.00 £1,008.00 £2,870,00 £7.20 Xma8.81&] Club F.venl- 35mm Camera Catering CompLltitiix Venue Hire Gifts InsuranL IT - ZAxxn Etc Exiernal Membership Fees Speaker f Dollatis £ioo.00 £73.82 £294.81 £636.37 £I,OL5.00 £138.16 £492.17 £373.11 Qfj,99ll.12 L5,998.12 £517,50 £3,9U7.24 £3,907.24 Starting BalJnces &s of i April 2024 Ck6An& Balan5 as of 31. March 2025 l%Y (;Jsh In IIand RBUS Virgin Money Casb & BankTIAal £2450 £9,222.67 8r?O. £14,28748 Cash In Eland RB(kS Viryin Money Ca8h & Bank'folal 594.76 £M,826.90 £14,28748 £16,378.36 £16.378.36 £20 28 .6() £20,28 .60 Audited I,, Opening Balan Receipts Pa)ments L'kning Ba]anee £14,287.48 £5,998.L2 £3,9(Y7.24 £16,378.36 Date: 25 0611012025 14'.31

c()mply witli t1 Charities and Trustee Inir.sm)ent (Scodand) Act ?(X)5 and ilie Cliaritie% Account.s (Scotland) Re ulaiion$ 2006 ainended). Tliey are alio reqponible tor .iat-eguaTditk(T tlit a&setS C>t" the Falkirk Camera Club aiid must take re&sonal)le steps for tlie pr'tAtIO11 and/or detection of traua and oilier irteoularities. FinancAal Review Income during th¢ year amoiinted tD £5,998.1 ? and expenditure tc) £3907 ?4, reiuliing in an oipeTall surplus c)f £?090.88. Bal21)ceN in the bank and casli in hand amounted 10 £16,378..36 Conclusio The metLiber3 of the Manaoemtnt Tcam would like to thaiik all of those Mho 8UPPOrt aLia contribute tlieir time, energy and encouragement io g¢rkeroii>ly 10 other memhers. th- ensuring the continuation and dei'elapment ot Falkirk CaTnern Club ab a centre ot phorographic knou.ledge and alb'o a ComUl}Ity. Tliis finaniial ov¢rn'i¢ll. demonstrares rhe Club's onooino cotntnitment to transpareTh" 2nd sound fiscal manage- nient. The Mi l< nioenieiit Team remain.s dedicated ro eii.%iiring that all fiiiancial actiiities are conducted respnniihly iicl ii) ¢ili£iiiiieiit w'itli ?it2tutory ol)ligation.s. Regular monitoring aiid rei'iew- procesies are in place tc) mainthin tlic inte¢yritti ot thtt fliib'K. tiiiaiice% ancl [() 4LI PPM)rr its. (uture initiatii'es. Pre%ident & I rustee Falkirk Camera Club 9 October 20? j

CHARITY REFERENCE NUMBER – SC052117

FALKIRK CAMERA CLUB

REPORT FOR THE YEAR ENDED

31ST MARCH 2025

FALKIRK CAMERA CLUB

CHARITY REFERENCE NUMBER – SC052117

PRINCIPAL ADDRESS

Website: www.falkirkcameraclub.co.uk

CHARITY TRUSTEES - also members of the Management Team

Management Team

Independent Examiner

Bankers

Virgin Money 1 Bank Street Falkirk FK1 1NB

Royal Bank of Scotland 2 Newmarket Centre Falkirk FK1 1JX

Report

FALKIRK CAMERA CLUB

The trustees and management team present their reports and financial statements to the club members at the annual general meeting, which is held in April of each year.

A new Treasurer joined the FCC Management Team in November 2024 after the previous Treasurer resigned for another club role, then left in February 2025. Due to work and holidays, the financial report was only presented to management in October 2025, with the club’s financial statement released to members a few days later.

Introduction

Falkirk Camera Club ( The Club) has existed in its present form since 1958, and has been through many incarnations since 1889, when the first Amateur Photographic Association was formed in the town of Falkirk.

We have been based in Falkirk Trinity Church since January 2024. Previously, we used the facility owned by Falkirk Bowling Club, which we had been using since 2014.

The membership of the club in 2019 was 65, but since the COVID pandemic, we have struggled to return to these numbers. A lower club membership impacts our ability to attract new volunteers onto the management team, with current members holding their posts for many years or carrying out 2 or 3 posts.

The Club is a member of the local Third Sector Interface - CVS Falkirk. We are members of the Scottish Photographic Federation, Glasgow District Photographic Union and Falkirk Arts Network, previously known as the Falkirk District Arts and Civic Council. Through being members of the Scottish Photographic Federation we are affiliated with the PAGB, Photographic Association of Great Britain and FIAP, Fédération Internationale de l’Art Photographique.

The annual report and accounts present a summary of our financial activities during the year and give an overview of the general activities which have taken place within Falkirk Camera Club in the past year.

Activities and Achievements

The club had a membership of 46 of which 6 are honorary for the year 2024-2025. It provides weekly photo lectures, monthly internal photography competitions, organised photo-walks and practical photographic instruction from September to April. During the summer months, there are also weekly organised photo-walks to various local sites. During each session, we participate in external competitions against local photography clubs, this year, we hosted two of these competitions.

In previous years, we have competed in the Scottish Photographic Federation digital and print competitions, but have taken the decision not to due to the low number images available from club members.

Several of our members have gained recognition within the Royal Photographic Society, the Photographic Association of Great Britain and many worldwide photographic salons.

We also host an evening with the Falkirk Writers Circle, where the writers have written words to accompany images

FALKIRK CAMERA CLUB

which club members have taken.

Prior to the 2020 pandemic the club held annual exhibitions on behalf of our members and also the Royal Photographic Society.

We are presently liaising with Falkirk District Council with regard to an exhibition to be held in Callendar House, Falkirk.

Structure and Governance

In the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 as amended, the management team reports to the club members as follows:

Falkirk Camera Club is a registered Scottish Charity SC052117
All of its affairs are governed by the management team.

Appointment of Management Team Members

Senior Management Team and Ordinary Management Team members are elected or appointed by Annual General Meeting of the club by the members, where the President, General Secretary and Treasurer become the trustees. Management Team members serve no longer than 2 years but can do so in exceptional circumstances.

The Club President & Trustee is accountable for providing overall leadership, overseeing club activities and operations, managing the management team, ensuring the club's smooth functioning and effective growth, and representing the club externally. Specific duties include chairing meetings, setting the annual agenda, supporting Management Team members, ensuring equipment safety, and upholding the club's rules, constitution, and values.

The General Secretary and Trustee keeps minutes of all meetings and issues the required documentation to the members for the AGM. Each year, the general secretary issues the Club’s Constitution, Competition Rules and the Code of Conduct and Ethics to each member.

The club Treasurer and Trustee is responsible on behalf of the Trustees and Management Team to prepare financial statements which give sufficient detail to enable an appreciation of the transactions of Falkirk Camera Club during the financial year. The treasurer is also responsible for keeping proper accounting records which will be audited by an external auditor each year.

Statement of Risk

Each member is emailed the Code of Conduct and Ethics Policy because we share a facility with support groups and other organisations.

To mitigate the risks of changeover of new members of the management team, The Club has had, for more than 10 years, an Operations Manual which details the roles and responsibilities for each position held on the Management Team. This document is reviewed and or updated by the general secretary.

FALKIRK CAMERA CLUB

Relationships with External Photographic Bodies

The club participates in or organises competitions with local clubs.

Charitable Objectives and Activities

The Club aims to promote photography’s art, heritage, culture, and science. We meet weekly at Falkirk Trinity Church for presentations, member events, competitions, education, and outings. We also collaborate with local organisations to support their work.

Volunteers

The Club is grateful for the time freely given by a large number of its members who assist with the running of club nights and external photo-walks, without whom many of the activities would be unable to operate.

Income

The Club relies on the membership paying their annual subscription and donations from the honorary members or donations from elsewhere for its day-to-day running costs.

We have benefited from a grant of £500 from Esso Petroleum and also £800 for the auction donation for excess equipment.

Due to the change of treasurers, we have yet to benefit from any tax refund from HMRC

Reserves

The Charity aims to keep reserves between 2.5 and 3.5 years of operating costs to withstand major disruptions. Currently, the Club's reserves slightly exceed this range.

We are planning to review what up-to-date equipment is required to enhance the photographic learning experience for our members.

During the spring of 2025, our members were requested by Falkirk District Council to take photographs of Calendar Park, as there were plans by the council to host an exhibition.

Transfer of Funds

No funds have been transferred to external parties; all transfers have been made solely to our own bank account, which accrues interest on deposited amounts.

Investments

Funds not needed for daily operations are deposited in the club’s Royal Bank of Scotland account. The interest paid was £165.53.

Statement of the Management Team Member’s Responsibilities

The members of the Management Team must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Falkirk Camera Club during the financial year. The members of the Management Team are responsible for keeping proper accounting records which, on request, must reflect the current financial position of Falkirk Camera Club at that time. This must be done to ensure that the financial statements

c()mply witli t1 Charities and Trustee Inir.sm)ent (Scodand) Act ?(X)5 and ilie Cliaritie% Account.s (Scotland) Re ulaiion$ 2006 ainended). Tliey are alio reqponible tor .iat-eguaTditk(T tlit a&setS C>t" the Falkirk Camera Club aiid must take re&sonal)le steps for tlie pr'tAtIO11 and/or detection of traua and oilier irteoularities. FinancAal Review Income during th¢ year amoiinted tD £5,998.1 ? and expenditure tc) £3907 ?4, reiuliing in an oipeTall surplus c)f £?090.88. Bal21)ceN in the bank and casli in hand amounted 10 £16,378..36 Conclusio The metLiber3 of the Manaoemtnt Tcam would like to thaiik all of those Mho 8UPPOrt aLia contribute tlieir time, energy and encouragement io g¢rkeroii>ly 10 other memhers. th- ensuring the continuation and dei'elapment ot Falkirk CaTnern Club ab a centre ot phorographic knou.ledge and alb'o a ComUl}Ity. Tliis finaniial ov¢rn'i¢ll. demonstrares rhe Club's onooino cotntnitment to transpareTh" 2nd sound fiscal manage- nient. The Mi l< nioenieiit Team remain.s dedicated ro eii.%iiring that all fiiiancial actiiities are conducted respnniihly iicl ii) ¢ili£iiiiieiit w'itli ?it2tutory ol)ligation.s. Regular monitoring aiid rei'iew- procesies are in place tc) mainthin tlic inte¢yritii ot thtt flub'.K tiiiaiice% ancl [() 411 ptx)rr its. (uture initiatii'es. Pre%ident & I rustee Falkirk Camera Club 9 October 20? j

FALKIRK CAMERA CLUB

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FALKIRK CAMERA CLUB FOR THE YEAR ENDED 31 MARCH 2025

I report on the financial statements of the charity for the year ended 31 March 2025 which are set out on page 8.

Respective responsibilities of Trustees and Examiner

The Club'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 2006 Regulations”) The Club's Trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the 2005 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 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 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 connection with my examination, no matter has come to my attention:-

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 Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulation have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

9[th] October 2025

FALKIRK CAMERA CLUB

Receipts and Payments for the Period 1st of April 2024 to the 31st of March 2025

Receipts for period ending -31/3/2025 Xmas Social £120 Donations £1,824 Door Money £1,008 Membership Subs £2,870 IT Refund - IONOS £7 Bank Interest £166 Bank Cashback £3 Total Receipts £5,998	Payments for period ending -31/3/2025 Xmas Social £100 Club Event - 35mm Camera £74 Catering £295 Competitions £636 Venue Hire £1,015 Gifts £138 Insurance £492 IT – Zoom Etc £373 External Membership Fees £236 Speaker fees £518 Donations £30
	Total Payments £3,907

Statement of Funds for the Period 1st of April 2024 to the 31st of March 2025

Funds at Year Start -1/4/2024 Cash In Hand RBoS Virgin Money Cash & Bank Total	Funds at Year End - 31/3/2025 £214 Cash In Hand £9,223 RBoS £4,850 Virgin Money £14,287 Cash & Bank Total	£594 £14,827 £957
		£16,378