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 start date||||Period end 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 |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C5 Transactions with trustees**
**and connected persons**
**C3b Trustee remuneration -**
**details**
**C4b Trustee expenses - details**
**C2 Grants**|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|**Individual / institution**
**SSE Griffin Calliachar**
**Community Fund**
**Gannochy Trust**
**PKC**
**Basil Death Fnd**|**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 1 December 2007 Dunkeld Birnarn & District Commun Section B Ststement of balances Develo ment Trust SC052156 P•rmin•Tht EXPInth￿ Cat8g4th• B1 C••hfvrAI• Co￿h￿￿¥nk ,17• iawj C￿h￿d b￿kb￿n￿￿ltIThd 11.105 BB) 31M17 B2kn¥Mtrn•rrt• T4WI To Det4ilB B$G**nt￿￿￿* To FYntNwDp 0210&r2025 APPENDIX 2 **Dunkeld, Birnam & District Community Development Trust** **SC052156** ## **Additional analysis (1)** ## **Analysis of receipts and payments** |**1 Donations**|**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment funds**
**to nearest £**|**Permanent**
**endowment funds**
**to nearest £**|**Total current**
**period**
**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