2024-12-31-accounts - Dunkeld, Birnam & District Community Development Trust

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

APPENDIX 2

Enter SC No. below SC052156

Enter charity name below

Dunkeld, Birnam & District Community Development Trust

Receipts and payments accounts

						Period start date	Period start date	Period start date			Period end date	Period end date
			For the period from	01 Day		January Month		2024 Year	to	Day 31	Month December		Year 2024
Section A Statement of receipts and payments	Section A Statement of receipts and payments
			Unrestricted funds	Restricted funds			Expendable endowment funds			Permanent endowment funds		Total funds current period		Total funds last period
			to nearest £	to nearest £	to nearest £		to nearest £			to nearest £	to nearest £	to nearest £	to nearest £	to nearest £
A1 Receipts
Donations			2,309									2,309	2,309	7,125
Legacies													-
Grants			47,939	23,512	23,512	23,512						71,451	71,451	36,351
Receipts from fundraising activities													-
Gross trading receipts													-
Income from investments other than land	Income from investments other than land
and buildings													-
Rents from land & buildings													-
Gross receipts from other charitable	Gross receipts from other charitable
activities													-
													-
*A1 Sub total*	*A1 Sub total*	*A1 Sub total*	50,248	23,512	23,512	23,512	-	-		-	-	73,760	73,760	43,476
A2 Receipts from asset & investment
sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - Total receipts 50,248 ~~——~~				- 23,512	- 23,512	- 23,512	- -	- -		- -	- -	- 73,760	- - - 73,760	- 43,476
A3 Payments
Expenses for fundraising activities			69									69	69
Gross trading payments
													-
Investment management costs
													-
Payments relating directly to charitable
activities			-	56,146	56,146	56,146						56,146	56,146	28,910
Grants and donations
													-
Governance costs:
													-
Audit / independent examination
													-
Preparation of annual accounts
													-
Legal costs	Legal costs
													-
	Other	Other	Other -	294	294	294						294	294
												-	-
*A3 Sub total*	**A3 Sub total **		69	56,440	56,440	56,440	-	-		-	-	56,509	56,509	28,910
A4 Payments relating to asset and
investment movements
Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 69 56,440 - - 56,509 28,910 ~~——————~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*		50,179 32,928) ( - 50,179 32,928) ( - ~~———~~									- -		17,251 - 17,251	14,566 14,566

APPENDIX 2

Dunkeld, Birnam & District Community Development Trust

SC052156

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds

First 12 months account period of Trust

worksheets)

An explanatory note is provided for two specific payments

A number of payments are to individuals to reimbiurse them for payments they made on behalf of the Trust. The payments are evidenced by invoices or receipts.

The Trust holds funds for a number of local small organisations who do not have their own bank accounts. These funds are controlled by the 3rd parties with financial processes in place so are not examined as they are not Trust funds

Care Group Funding Type of activity or project supported Core Funding Core Funding Care Group Funding	Care Group Funding Type of activity or project supported Core Funding Core Funding Care Group Funding	Number of grants made £	Number of grants made £
		1	12,500
		1	17,000
		11	24,512
		1	3,000
		Total	57,012

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)			X
Authority under which paid			£






If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)			X
	Nature of transaction	Number of trustees	£





Nature of relationship		Transaction amount (£)	Balance outstanding at period end (£)

C6 Other information

Dunkeld Birnam Development Trust OSCR Accounts 2024.xlsx / Notes

December 2007

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APPENDIX 2

Dunkeld, Birnam & District Community Development Trust

SC052156

Additional analysis (1)

Analysis of receipts and payments

1 Donations	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Fundraisingfor Care Group-general donations	1,558	-			1,558
Fundraisingfor Care Group- Dunkeld church	651	-			651
					-
					-
Total 2 Grants	2,209	-	-	-	2,209	-
		Restricted funds to nearest £	-	-		Total last period to nearest £
SSE Griffin Calliachar Community Fund	12,500				12,500
Gannochy Trust	17,000				17,000
PKC	1,000	23,512			24,512
Basil Death Fnd	3,000				3,000
					-
					-
Total 3 Gross receipts from other charitable activities	33,500	23,512	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	57,012	-
		- Restricted funds to nearest £				reference Total last period to nearest £
					-
					-
					-
					-
					-
					-
					-
					-
Total	-	-	-	-	-	-
		-	-	-		-

4 Payments relating directly to charitable activities

4 Payments relating directly to charitable activities
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
CommunityConnector Fees	23,413				23,413
Care Group	-	27,199			27,199
Admin	5,856				5,856
Miscellaneous	41				41
					-
					-
					-
					-
					-
					-
					-
Total	29,310	27,199	-	-	56,509	-
		reference error	-	-		reference error

Dunkeld Birnam Development Trust OSCR Accounts 2024.xlsxAdditional notes (1)

December 2007

APPENDIX 3 OSCR

’ Independent examiner s report on the accounts V2

	Independent examiner’s report on the accountsV2
Report to the	Charity name
trustees/members of	Dunkeld, Birnam & District Community Development Trust
Registered charity	SC052156
number
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year
	01 January 2024 to 31 December 2024
Set out on pages	1 - 6 (remember to include the page numbers of additional sheets)

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	My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner’s statement	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	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: 27thMay2025
Name:
Relevant professional
qualification(s) or body
(if any):
Address:

*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 Disclosure section Only complete rf the examiner needs to highlight matsrial problems. Glve here brlef detalls of any Items that the examlner wlshes to dlsclose