COm￿nY R•gl*tratk¥n Mumb•r: SC634107 Charlty Mumbw: SC052209 Ardrossan Community Development Trust cmp¥ry Ihnliwl lry Mthwthg a cap*a Annual Report and Unaudited Financial Ststements for the financial year ended 30 June 2025 11111 'AF6HTN4R• 1710712026 CCWIAWES HOUSE A07 #184 Ardrossan Community Development T￿￿t CONTENTS Pag• Directors. Anrtual Report Independent Examir*s Rep)rt Statement ol F￿)ancial Aclivibos 10 Balance Sheet 11 N¢*es to tho FinarKial Ststem8nts 12-18 20-22 Ardrossan Community Development Trust (A ¢omp•rty Umlthd ty guar*nt••, not ha¥lD9 a shar• wi REFERENCE AND ADMINISTRATIVE INFORMATION Scolt Irvine Mothd lAw￿l￿￿d 21 Jun¢ 2019. ResYJn8d 18 Fe￿ 20261 Mithael Mccukn IhwTh'rrt•d 07 August2019, Resw 18 Marc* 20251 8Yabeth Hardiè (Apwiwtsd 30 ￿n• 2021, Résgned 19 February 20261 Maria Isabella Sle¥￿n 30 2021. Reslgne¢J 19 Fatsru￿ 20261 D*hunt IAFW'nted 02 No¥gmber2022. R￿1g￿j 17 Dèc*mbgT 20251 tloryra C￿Inan¢ (Awtiinted 21 Oclol)9r2024. Re5*3￿ 20 202fj1 Crag Wllw P8th"rs I￿pOIn￿ 17 ma￿ 2025, RèwJned 19 February 20261 Ste¥en J(wph Higgirts (Nwointsd 2 Mar¢h 2026. Respa￿ 20 Apn"120261 HD3h Thomas Culhim IAppoi'nl•d 4 Marth 2026. Resgned 20 Awl 20261 Alis￿ Montgynery IApFwtsd 20 April 20￿) AmarbJa Jane Simpson (Appointed 20 Apiil 20261 JLlkq Gray IAppJinted 20 Awl 20261 Cliailty Nurnb•r In 8¢otl•nd SC834107 R•ghtsr•d Offlc• Frank Sv*per• Cents• For Ertgrprtse 82.84 Glasgow Str￿t Ayr5hir• 22 8EH Unil•Y lfyb>J Indep•nd••)t Examln•r 29 Hamllic￿ Strnfrt Satteèats North Ayrslwre KA215DT Ui¥t•J lfjrijdam Solleltof• ThB Ca'doro 4 GNdon Street Gla5g Glasg G1 3PE Unthd Ardrossan Community Devel¢>pment Trust IA eornpw IlmU•d by not h*vlng • ¥har• ¢•pW DIRECTORS. ANNUAL REPORT the financ481 year wded 30 Jun• 2￿2$ Tho th"rectorn pr•s•nt th•ir D¥BCttiis' A￿￿ ReFrf o)m￿￿r￿j tr• Dimrknrn, ReF*Yt arxl TA￿1￿$. Report aThJ unoudited finawd statsments fixth• fmc1￿ ￿ er>a•d 30 Jun• 2025. The fmancial staknerts are prepared in accordanc• wlh fv Crynpanw Ad 2L￿6, FRS 102 Yhe Financial R¢pert"ng Stsndard appficable in UK aTrJ Repu￿1¢ of Irelarvf arKI Act￿￿￿) wrfl Reporb"ng by Charitss.. Slatsment of Recommende¢J Practice a01cab￿ to charth5 preparwwJ tr￿'r finanoal sl8tThnb in o¢v)rdarte wilh tho FinanBial RepJrb'ng StwJard in UK ar￿ Re￿1¢ ot Irel*)(J {FRS 102). The Directors. Report c£ntain¥ the tnformats.on w4uired to te PrD¥￿ in the D1￿Cto￿. Annual Report uThJèr b ststernent of Recunn*nded Practtt ISORPI gu*JelinÈs. Thè direfAors of fv thanty are *0 charty trustees lor th? PWPgSg of C1￿￿ty aTrJ UTh￿r￿ c*8nVs cor*bttthn We krxxwn as 01 Ihe bc*rd Dftrusl•es. In thks r8FXrtth8 d1￿CtOrS ofArrJrossan Ccmmunty De￿nt Trust pre5w*a $￿ary of rts puw. w￿rnan¢8, aelM"ties, ach￿ments aThJ financ45 fDr finarKil year 30 2W25. f•qu1￿MIrtts ol Ih• c￿p8n1￿$ Ad 21￿ aThJ. *YJwh not (thjed tD canpty *ith Ihe Statement of Recommended Practrce applicabl• in ￿ UKarwJ Republ￿Of Ir8laThJ FRS 1￿. tho oryantsab.on has inpkThented ts recommwdations Prlnclpal Attivlty The cornpany has been frJrTreJ to c(mrNnty of Ar(IrosW tA*Kh (¥)mpTvs of all the postco within 8e(#or KA22 (Ihe Cc#TrM￿1r} W•ith Ihe fOltr￿'ng rti*'. 1. Th• &thanc*nent of ojmmunity dvb*kynert I￿￿￿'n9 the thantxn•nt ofuthn or Nral regeneration Z Th maintsnance. lege￿ratiOffl. and inwobwnent ol th8 Ctfflmunths phyxal. ?￿n0m￿ social. 8nd CU￿ra1 M)frastructure. 3. Tts advarbxmgnl Of•J￿01*￿, trwrirg, ￿, •. spots. re¢¥pation. environrn8ntal qnpr￿Ment. soryal and ac41F￿m￿W￿Ib￿1ng. 81Thetum Governing document The tharity is rt8 gwemirvj d(¥%ment {ArfiL*5 01 Ass(#iakn.' thpbj 20191 *nd consblths a lim eJ %rKe ts prerAlirvJ •nnual ￿￿ra1 meeting shall r•tir• frorn oifrte.. Ib) outol the rern•niry Ihemt¢r Dirertor5. 3 shall rgtire trom offic?. 86 The dir￿¢0￿ to rets're Pa￿raPh Ibl of arb'de 85 shall bp Ih05e h•¥e knggst in offir• *ftr* th4y w•m last d8cted or rMlecte¢J". as betr*een p•rsors WI￿ iqst elec*ethI￿￿ on th• wn8 dato. qu88b.on ofwhKh ofthern ss to ￿tsTe shall te d81e￿I￿￿j ty sorr* rnrxlom m8thod. 87 A dwectorwho retrres from office urthr art#Je 85 cf 86 shll bè *l>bè for r￿19(￿0ft. APPOINTMENTIREAPPOINTMENT.. C¢>OPTED DIRECTORS 88 In aildtrti￿ to their under artKltr 83. dir•dDf5 may Isubpet to arb"d•s 77 to 811 at any time appoint any non4nemter of Ihe company IprowdiryJ helsiE is %￿lIK¥j to act) to te a dirnctof18"CtrcW Oirneton eith•r on the basil that hetshe has been [￿inated by a b)ty with whbthth? eryny has d(th contsct irt Ih8eourse of actthiibe5 or on the basks Ihat W5ha has ￿e4￿L£t èx&WI￿ armyor skths couk1 bè ofassLthc• to tho directors. 89 At each annual gBn8ral r￿•1￿￿, *1 ol th8 CMpte¢l Dir•ctors shall rnl.re fr[￿ office- but shall then I$LtsJed to arlides 77 to 811 b• el￿1b1¥ fr>r rwpoinbnent uThlèr artJd# 88. Rwl•w olAchl•wm•nt• •nd P•rforni•n The Trytst was successfvl in seojring grants from th? Erergy ￿1r￿S TTUSt ltrwards th• ¢>)n51nJth"on of Hub on the Prom and aC￿Ssit4e soulh beath play park alOr￿th a grant frrm the Peoples PostcoJe Twst. We also secured from Cunningharne Hou¥ir¥J Assotsaion aThJ Ayrshire Venture Tnjst In a0￿￿"0n, the Trust rec*iv8d srgnificantgrantfrcm SoTb* Fami fOr￿Stn"bUt￿￿ to the ccrnunty. Beyon¢J this. the TruSt￿Umd lundiThJ from Noth Ayrshir• CtyJrKls' Parnrtal Empkny*ilty Pityr•nm• ¥Ow"L* •Jdtkno1 rnember ofst&ff. Fln•ndal Revl•w As ant￿patel1 las1 year, ts T￿1 has an strv•m thrwJh th• r•ntsl oltrtuldiTh> thrw3h 9r4nt fvnding. This provi¢￿ Trwt¥nth irKgTh for ts brvJ8r tenn. In aththtion, prtivid8 a managed trthe local hOU￿ng wociation¥thth draws in a sgnrfKant ofourincm. 141fi1t•l￿ Trusthas teen su￿$s￿lI in securing seve￿1 grants y••r. nèxtyè*tr* TnL%t (*ed to seek to ensuTe community acti¥ilie¥ te provided. Financlal R••ult• Attho end ol the finanual year the chanty Iw assets of £1,247.89212024- £W.5251 h'#bthi¢s Of £BS.417 {2024 . £72.8321. The of th¢ (*anty have I[￿¢8$1d by £330.782. Re••rtss Poll¢y Ardrossan Community D8Nplcym8nt TDAI •xists for t￿n￿ of inhabitants ol ts hxal area t physical enViror￿ent arxl posrtfftty impad on the lik of ts k>￿1 crynmunty thrwJh achwNJ thair aspirntions. P￿arilY ts fvndiThJ streoms wll be mainty via ￿nI furyliTrJ from luThJNsirKJ. the hxal autr￿nty and national The rat￿¢ behi[￿ the pgly". The boafd oftnAtees reco9rrige have a duty to or90n￿￿tiorfs fiJThts within a r¥asonabl# t'mè ol r•c*l￿ng them. trkn¥e¥er. ￿ aLw to m*in the dwritys fiJtsJr¢. ab5Lvty seth8(*s, t*k8 thantaye of changa and opportunity. To pro¥ul8 for we need to ¥et inc(￿ ashde. when ￿ Can afft1￿ to. a5 a for luturv, or against future unf*rtainties. Reserve5 are ￿Ul[•￿ to co￿lhe thprheads ol ts buihth"rvJ5 it maintsin5 and the main ath"wb"es it uThJertakes. Afthough. rt does need to te slated Ihat Ihe58 arè kyw at rxewh( after ccfflplele davelopmgnts in the noxt fin￿traI Ouf commthnts irK¥easè. The bjart of tN5tees will over a pgric#J s8t asbje rBservas to LX)ver fDr a 3 month periol. Th& tr(tstees ¥AI outline area5 ther¥ may Èe 51%)rtlaU5 in and hthv vlill b• met It ts not aC£•ptsb￿ to h&* a hKJh lè¥*1 of wrves. hgh in act￿1 terms or even I￿￿t pn)porbonate to turnover. bf11 cannot be jusbfied. This coJtd be seen as Tr)t prcyety tJireth"r9 t￿ resour￿3 of charty to the fijrtheIa￿ ¢*f ts ehartsblg d>jèth"¥es. LoNJ-temi r£fflmth8nts lo stsff or ￿3$e$. CK refrjrtxshment plars which may have to l)e paid out of res•N8s, shoukl howover. be cons¥JeTrJ. As the ¢hWs o¥ethe*ts or d¥nini$h rt wtll a(kl or take from t rn$8￿ yeai y•ar k) Maint￿"n a ojrrect kvel ol ￿se￿. This m•an c4nsidgring buibth.ngs eosts and o￿tt￿adY and thè main activth whi(* rtwsl*s to wo As partofthe fnarrial aectyJnt"r#J period treach Yeart￿ b)ard oflnx*es n￿nber01￿68rnW and l)r8e4St fr>r the follwng ffinancial year. ￿ r9￿nis• thatts Tr$e1￿ rKIt a stats do￿11*￿, chang•, tt nancid posilton of th8 chanty may d)an98. may attor. IAk uTrJethnd that it i8 imKKJrtaDt Ihat lh• r•s•Ms policy L% ath.vety m¢)rwtornd ard rnv***d. HavirrfJ revkqwtd th# tsjsth.ngs for 8 3 monlh pan￿1 f(*thè r•poib'rvJ w¢)J it 15 rea$or￿le to assume that an amount of £15.000 wdl bè a Sufficient rese￿ trwlÈes have taken into c4)nsh1er*"on the grry•Ah in our assets Ardrossan Communlty OeveloFrfnent Trust IA lknhd by ￿l￿nts#. nol havlng a5hart DIRECTORS. ANNUAL REPORT for the finanual 8nded 30 June 2025 ¢)ver th• next a￿oun￿r￿j peitDJ Tpccqnae thal this amount may ne•J to inty8as• substsnty"alty. Thk* c¢¥er 3 month commibnents to staff, feas8s, insurart￿. rnain acbwt*s wp4h to yote¢t Thè trust￿$ ￿11 C￿r￿8￿1t with the lo￿1 aUlI¥￿ty (Noth Aytslwrv C￿r￿). Icta h￿A￿vj 058Wation le￿ning Hou$iryJ AssocAti"onl an(1 govemment ¢kpartments to maximi* ￿￿11￿ to allw us to ￿ach our ob'JeCb'￿. Ow PTac*c85 ¥*ill be inforrwj by wularrJMuNab"on t￿th Crynrn￿ mernber57knJ vrill thays guideth8 charity on itj fvbJrB path. Th• tharstywitl fcojs on pos0%* ¥npactsr¥J th￿￿￿oIArdr0sSan canpw of alofth• postcojg unts wilhin the postcc4Ye sector of KA22. The charty WAJ s•èk to bnThJ into U8e ¢Jerd¢t orKI buthh.ngs fDr eNnmurity Ltse aThJ be guthd in this by cc*nmunity mBmtets, ond wll pTr￿l*e ¢ommwty and *alth t￿thJIr￿ ensurlrg th9 ommunty ￿ sorve 18 Jlty activg in gu*lry the charty. Dlrnctorn Scott IMn• IAouid IRtst•xd 18 F•bnJary 21Y261 Mithael M¢Culbth IResgne(118 Marth 20251 Elttab•th Hard￿ IRe5yned 19 February 20261 Maria Isabella Sto￿ns0n IRes*rtod 19 F•bruary 20261 Hugh Delahurrt IResvJned 17 tlecwntr*f 20251 Donna Marie Cullinane (App)￿tsd 21 October2024. Re3vJned 20 2Q61 cra￿ ￿111￿￿ P*kin5 INgw"rtsd 17 Marth 2025. R85vJn•J 19 February Steven Joseph HwJair6 (Appointsd 2 March 2026. ReswJ 20 Aprd 20261 Hugh Th￿n8¥ Culhll IAFwintsd 4 Marth 2026. ReswJMd 20 2026) Alison m¢￿t9¢￿ery (Appointed 20 kn120261 AmaTrJ¥ Jang &mpson IAFP)irrte(120 W"120261 Julia Gray IAFwntgd 20 April 20261 The eharity er¥Jagts Pr￿t￿PIY wrth *g￿la￿on. stsrthrds aThl coJ85 whK* are ts¥ek)p8d for sethr. A[dro￿Tr Cornmunty Development Trust 5UtJscribes lo and cthnplianl¥rilh the I0kn￿"rs.' Compan*s Act 2( Chaithes SORP IFRS 1021 Fundr•tslng A¢tlvlll•• Soeuring olfvnding forACDTsthaiilabl8 ac4M￿s and wpc6es bndLpJiTrJ £21.0￿ SothKfjn(l Farn) CommuNty Fund. £5,OW from CunThn9ht4M Houwrtj As$￿￿•bon. £10.CUJ for the secwl yaar3 paymani frDm Ayrnhir Venturn Trust •rKI rwwpl of £2S.OCiI from Postcryjg Tn￿( Th• ¢harfty'• knpacton our¢ommuiwty. On th0 11th October 2)25 ACDT offiath the Hub on Ihp Prom l(4JLyA*d the n•xt day by on ¢P￿1ft9 celebrab.on Fun l)ay at Hub on Prom freè fairwJmur•J Traes a￿1 kn xb"vites. On the 10th No¥ernbef ACOT hekl a B•ach B(¥Jtranp in t*th HouBg sauna prowjing healm ond welltéing aL*vits8s for the community.. On N0￿mber 24th ACDT s8t up a COmrn￿lty bookca$8 in the KKJ5k at eeach l¥￿t¥j tho local c*immw*ty ar￿sS to free books as *ell as sta(b"rvJ **llbw"r¥J frryn H Honeybee Coit*Je hekl a pop up shop and teath m•*ation aTrJ ACDT akn hekl B•aEh Nalufe Tours. A frne E8Ster Event akn Owls￿ by ACDT at Hub on Prom, Which Ind￿￿j a $Ca￿r*￿er hunt. easter c*1¢￿ring. gaskr egjs arnj 9)oty tAgs I￿e actiwbes for in C￿mYnbty. On thè 6th Jurp ACDT L4uncW thg openiThJ of rv*ty wgrthd mini goM provith"NJ fr•8 famity xtivth.es indudir the ban of tr)If clubs aT¥J batls In De￿rntera Gmry tree was gèt￿ at Hub on Prun wthtr4ffjf rerAiiwJ IMI ar￿ resN*nts wthin thg ￿MMU1¥ty. 60 *ere donated to South B&ich Care Hwne and 150 to chiklren in tait across Noth AyT5hirè. The Bèach huts eontinu8 to i* LMed by vario￿8 r>Jmrnunty 9roups and oTganisab"orL8 inclLklir#J Grey Dippers, Cyet•fix, HolsticJb8auty. ￿t phctogr¥hy *norvJ others. Cknrall the xtiwties Pro￿￿eb￿ ind￿￿n9 FRS 102 Th Fina￿1 Reports"rKJ Standard app[rAb￿ in the UK anol Repththc of lffjland" Se¢tb)n IA ISrnaN Enbtssl. Urthr f*Jnpany l&v the dirnctors must not aFprove thg finaftcl￿ stat8rnents tl*y are 5atsf*d that they a true and tsir view of the stats of affairs ofthg company and surpkn ordefth?t oltht ra*wany knr that penc In preparing th•sg financial statements. the directors arn T4uire¢J kn: m*jtKlgements and 8Stima*5 that arp reasonabkn and pr￿j￿n¢ • whèthèr ts finanoal ststsments hab* b88n prépa￿1 in actor￿ *ilh relevant finawal r¢portirYJ framgwork, identify slandarts. 8nd nots ts eff8Ct and rBasons frjr any rnatsrial departure fTDm Ihase Standards., and prepare the finantsal statements bas* ￿￿esS it ts iMWJToWe to presume that ts dwrity will in apèrats.C￿. Tha dir8Ctors ar• rasr)nnecbon wilh our examinotion. rn rrwtkr h85 our &ti#niith whth ￿¥8$ us eAth%e to tdpave Ihat ￿, Any matenal rBsp • accountrvj wc•nlsfftrn notk•pt in acc•1d￿T*IIti *•th"on 44(11 {al o1th•2CW)5 A¢t afKI Re9Ulati￿ 4 ollhe 2006 Ac￿Unts Regulabons th• finanual slatements do r*)t a(%￿j with thcse •X*￿nIN1ll rttL¥ds •fvJ curvy wilh RwJulation 8 of the 2006 Actounts Rogulakn"ons the financial statern￿ts ha¥e not be￿ prep¥ekl n a¢oJrdan￿ the &aiernert of Reeernm￿ded Pwtit applicable to chaiib85 prpparing their acwints in awydance vnth ts Fiwoal Rerxytiry Stsndald applicab* in the UK Repu￿￿ of trolarnl IFRS1Q21 Flon• FIA4AT ANDERSON MACDOIIALO A¢COUl￿A*￿T$ 29 Hamirton Street Noth Ayrsh KA21 5DT Unilod lQng Ardrossan Community DeVelO￿￿ent Tnffjt IA companylknltod ty qu•rart•o. not b•vknB •¥lw• STATEMENT OF FINANCIAL ACTMTIES for thè lknantsal y•ar er#Jed 30 2025 Total Fund5 2024 Fund• Fund• Funds 2025 Funds 2024 FuTrJ5 2024 Incom• t¥)nat￿)n$ and legaoes Chantat4e activtss • Grants fr￿1 goVe￿￿nts and other ci>lwKler 49N37 40.701 {1.4991 39.202 45.W 22.880 6336 760,897 780,897 Ttstsl Inc¢Nh• ¥623 316.n6 481.359 63.561 759,398 822.959 Exp•ndltrJr• charits￿e acti¥ths &1 74mll 7SN97 150 48.998 79.757 128.755 Not In¢¢¥n•l1oxp•ndl￿Thl 20￿3 310339 330.782 14.563 679.641 694,204 Transf8rs fuTrJs (6001 (449) Net m0￿ment In fund• lor th• fIna￿l•l year 21.143 JH.639 330.712 14.114 680,tr>J 694,204 Rgconciliatlon of lundl: Totab funds b8ginning of th• year 14 22347 •09A46 ￿1. 8,133 129,356 137.489 Totrl lund• •tth• ond of th• y•ar 43.390 1.119.0•5 1.161475 22.247 809,448 831,693 The stat￿78n1 ofFinar￿laI indLwJB8 al g•rB arm1108￿ wni¥¥l in ts finarwl ￿r. All inccffle aThJ expendrturn rdale to ccfjtirwiry aLlp*it*s. Ardrossan Community Develownent Trust IA ¢¢¥npany by •uarorrtO•. not havkng • sh•r• ¢apR•ri SUMMARY INCOME AND EXPENDITURE ACCOUNT forthè financ4al ygar 8ThJed 30 Juna 2￿5 2025 2024 Fknan¢l•l A¢¥v41•• Gros¥ irK¥)m• X623 401 Jsg 822.959 Tol•l in¢om• Tot41 •xp•nthx• 461M59 1150,STn 822.959 (128.7551 •t IA¢om•lI•xp•n￿rn) 330.n2 694,204 The tharity h&s no wn8 or losse* otlw than fijr tr* ffirM￿al yew. Th Te8uts lorthg ffinabKHI year haTrR been calculated on the histort¢al c4)stba 10 Ardrossan Community Development Trust IA tompany Ilmltsd ty wJarart••, no¢lw¥lry •th*• wl Com￿rry Ilthb#r 8C834107 BALANCE SHEET as at 30 Juna 2025 2tr24 Fknd A￿ets Tangibk assets 1.1gSJ35 808.025 Debto Cash at bank and in trAr 12 1fj.674 29.175 87,325 $1567 96,500 Crndltor•: t*Nhln on• y•ar 13 116.417) (72.8321 Mdl Currnnt ILiabi&tiMYA￿ts 13U60) 23,eA8 Totsl A•Ml¥ l•M CuTh•nt Uablllll• 1.16147fj 83t.693 Fund• Restricted fvrrfls C*neral fund lunrestri¢WI 1.119.1185 22.247 Tot•1 fvnd• 14 1.162.4T5 831.893 Thgse financial 5tat•ments hav• been prlparnd in *ith the Sp￿al pro¥wMs rdatiThJ to small eomw y￿11n Part 15 ofth• Ctynpanies 21K6. For Ihe financAI yew en¢Jed 30 Jww 2025 ts thrity was entitled to ex8ffipti￿ a￿lit 9ecbon 477 of th• Crynpani95 Act 20C6.' atsj r*) nott* ha5 tsBen deposlad undèr s•ction 476. Thg th'redols confim m*Thbers ￿￿1*d c£•npAny * Obtr￿ an audttolits financk81 staternents for th8 fjnantial yaar in in accord*f* vthh section 476 oftr* CryTyanw Act￿. The directorn 4ckrthleth3e their resF4)nsts"hb"ey for ensurir9 that th? ¢*aiity kgy ￿￿￿ting records vthich C4Mnpty with section 386 anLI for preparing finawal slakn•nts whthgNe a tru8 arkl fair￿￿￿of th8 stats ofaffair5 oftho charity as at the end ofthe finanual year and of ts profrt and kyts for fmanual y￿r in accorda￿ with ￿ rwjuirements ol sec*'on3394 and 395 and which othtNtsèLwnpty wthlhè rtquirern￿ts olth•Cthmpanies Act2￿6 relats"rYJ to finarKKal staternents, so tsr a¥ applicat49 to CI￿lty. The ffinanoal 5tatemenis habB b••n prnpaf•d in xcordarK• 4wth th• proK*)ns appb¢able ti companies subject to the small eompan*s' rwjine and in acuxdanc* FRS 102 Tr ReF￿￿'r4 StsThdard appIl￿blO in thg UKaTr Republrc ol Ireland". Seetm 1A ofthat Slvthy and atthW￿ forlB8U• OTr 16th1y 2M and •Iv￿1 on its by manda Jan• Simpaon Dlrector 11 Ardrossan Community Develowent Trust NOTES TO THE FINANCIAL STATEMENTS for Ihe ffinancial year 30 June 2025 GENERAL INFORIAATION . A￿￿95San Comrnunty De¥wknertTfttst $ a ¢7Jryyry Ixniw bygua￿n￿è iwrated in th8 Scottand. The stered offic• of the eharity is Frank Cerrtre For Enter￿. 82. 84 Gksgow Stre8( ANJrossaTh, AyTrhLre. KA22 8EH, UrMt8d Kingd￿ 15 also tt* F¥Ywl pl￿ of busw￿ ofthe ¢*anty. The fnan¢¥al $tsl•m8nts presenled in Pour¥J (£1 ￿1th *0 luncbon¥ ofthe L*arity. PAIMMARY OF SIGNIFICANfACCOIX4Tr4G POLKIES mal•iia in fylation b) the chanty'$ ffinorKal slaknts. B••lo of prnpwatlon The finwKaal slatwnents have been pr￿￿rf upthrthe histori￿1 costconvention, mDdrf*a lo include (•t•ti items at fair value. Thè finanaa St*￿nts prePa￿d in accordan￿ wtth Ihe Stat•ment ol RecommeThJed Pr￿ti￿ ISORP) "A¢c4unb"ng R•pth"rvJ by Choribes preparng Iheir acuuTrts in aC0)rdan￿ vAth the Financial Reporb"ThJ StaTrJ•rrl applKth in I1* UK aNI R#publ￿ of lrnlwvj FRS 102" appty'r4 S8th7 1A olthat Stsrklard. As p•milted by the Companrés 2Cth. the d￿rity ha5 vawj tr* starffjard forrnats in that act fDr Statement of Fsnanaal fvthtes the BalarKe Slwet Departuw freffi thB stsndafd fomals are to ¢ompty Wbth thè rB4uir#m•rM¥ of ts Chaitses SORP WKI oro in wilh s•th"on 4.7. 10.6 15.2 of that 50RP. stAt•fft•nt of ¢ompllanc• Thg fiTrartoal $latements of chanty lor finartsl year erxl•d 30 Jung 2025 have t*#n prwr•J on the going coTrcem baSb5 ar¥J in aeoydarKe*rylh Ihe StatemerrtOlRecThnn￿ed Pracbce ISORPI'AcwunknNJ and Reporb"ng by Chartes preparir*J th*"ra¢c4yJnts n a¢corf•w tr* Fm8n¢id Repm Standaftl applicable in the UK and Republic oflrpknd FRS 102-. apptyYYd Sethn IA ofthat slandard. Fundac¢ouftlkng Th• foll￿n9 arB th• off￿ts rn*rnd.' Unre•trl¢t•d fvndB • Gèneral reptpsent •nourAs *thich alè al thè dwotion Oli￿ board. in futhTar￿ of tt objectNe$ of the charty. • Desgnated fijrth comprtse unre5tr•*d fur*ts that th8 t#Jarf has, at its di￿￿"On, set aside for part5cuJar purposes. Thes• deswJr4two ha￿ #n •knliL%lra￿ p4Tr)s• th. and Trjt 18galy restrict the boards Incomo to the Inc￿0. cor#JTtms attatt*a to ts rtwnlsl of teen mrf th• amounts invo can mtrasur•d suffitsent reliablty ar¥J it is prc&abl8 that t￿ inojno ￿11 be ￿Ne(l by the Charity. Incom• from dwrflabl• •¢tl¥lll¥* arrareements and fr(m F*rfornianc• rthtsdgr￿SWhth Iwcwknthat¥>ecfy Ihe py0v￿lon olpartirJJlar semces to be prowwJe¢ by tho (*anty. If￿1>￿e from goyermprrt aThJ olher g)-fiJnders is rttognis8tY Ythen the eharity ￿ l•gaty entr#•d to the tncolne tecause it is tho ¢tsidrt￿ts contained in the related bJndiNJ agrB8ments. a 9rant ￿ r•c*wed in knanc*. ts wecognth.on is tsknred arvj indudgd in cr8ditots. V4kn•re entknnt oc£urs before inwne is receiNvJ. rt a￿rU￿3 in det¢tL¥S. 12 continuwj Ardrossan Community Development Trust IA ¢thnp*)y UmFtsd by guavarts•. M¢ hwlng •¥h•r• NOTES TO THE FINANCIAL STATEMENTS forthe finanaal y&aT ended 30 June 2025 CDre objectives ofthe 9rant agrewwrt tr* **wity is meeliro Ihe core 04ectives ofa grant agre￿￿( it rnCO9ntseg relabj the ethnt thal r¢imbuFsabk• by ts do￿. ¥$ ineth￿•. •fim• based condthns.. t•rt*rebytr*dwnty is Crybtratw enlilad ttsfundirrfJ on thè ts)rd￿"0n that rtis utilis*l in a parti￿1*rpeIl0a. In thesec4sesll* L*antywiBestr* inc(The tofvgxtènl r¢ B utli8￿￿￿1hIn Ihe F*iwJd sP80fi￿ ￿ tl* a9r8emw or receivable. t*hKkner is earlier. Expenditure is anafyEed bètwÈ¢n costs ofe￿ri1#bI• and rasThJ fund5. Tr costs ofeach a¢tivty are sepa¥atety acojmulated disdcsed, and anatysed ac(*rdJ"n9 to ts"r major t￿npOnents. ExpgThathr* is recognisad whan a IW Of canstnLtive obl¥Jat¥)n exi%ts as a resuft of a past e¥pnt. a transf81 01 ecnnc4ni benefits is rw4u¥ed In settlenwnt and t￿ am¢)unt of Ihe Obligat￿ can be mea5ur8d. Supwrt costs ar& those lunc*ons that ass•t th w(*k of fv tharty but canTh)t bè attribut8d to on8 aCt￿lty. Such Lx￿ts are Tanty￿ fix•d a•••tr and d•prteSatlon Tangble fiThJ ass•ts are staled at Lut w •t v4uatiw. I￿ w￿ulat￿j d8prELialK*n. Th• char9• to d0prnUat￿n is ¢*ufatod to *Trte off ts original gjst orvaluation of tsngknkn fix•d Assèts. le￿ theii estirn•knd idual ¥￿￿. over the¥"rexp8ded tJ8ful ITr￿5 as tDIo*s'. Plant machir*ry FixWrBS, fith.￿S and ￿Ul￿rt•rt 25% Straw li 25% StrawJht 4% on cost Debtors are recognLse¢l at setuwnerf at*r any dw)uni 01k￿. Pr•payments ara valu8d at th¢ W￿unt prepaid netofanytr* dwJUntsd￿. In1￿8 byth• charity from 90wrm0nta￿nc and othercTrftuthTr, but not yet re￿fftd at finants* ytyar •NJ. i8 i￿1￿1•d in tJebtor8. Ca8h ot ￿nk ￿rtd Cash at bank and in harKI (￿Pr￿SS on thposit at tw*3 rpquiriThJ Iw tlkgn Ihm montlw nDtir¥ of valuÈ¢J added t&x i8 9X￿r&&I as rthrred. Deferr•d tax is reetranised in resrectofal l¥ningdrftrewthat origin*d but notrn4*fsedatth• bolan Sha￿ dat• trartsathorffj or •b*nts have casA at the tax ratss are aftb"upatsd to awly hi the perknds Sut61an￿ty •na¢bJ by tho balar¥* shaet dat8. INCOME DOIIATIOP45 AND LEGACES Unrnstrlthd R••tri¢l•d Fundb Fund8 2026 2024 49A37 13 Ardrossan Community Development Trust IA eompany Ilmlt•d trj tthlhg ¢•pttall NOTES TO THE FINANCIAL STATEMENTS lurthe ffinancialyoar •rKl•d Xl Juntr 2025 R•v•rtu• Grnnty Inch￿0 In th• •bty•• •r•: 2025 2024 8.BOS 27.297 North Ay¢3hirp cowK￿. Parnnla EryADy P8opleS Poslctrje T￿t Norlh Ayrshi￿ Venture TnJst sorb￿ Imndtrdmi LLP 28.879 10.000 49.37• 36.102 41 CHARITABLE ACTMTES 2024 Fund¥ Grnnts from go¥¢rnm•nts and olh•r¢o4unkn. and oth•r In¢tyMI: 4.2 INVE3ThE14YS 2024 Fund• FundB Investrr¢nts 306.236 31633$ 780,897 EXPENDITURE CHARtrABLE ACTI￿5 Oth•r Support ¢o•ts 2026 2024 139.131 139,031 111.740 118.224 10,531 GovemapKe Costs (Note &21 10.746 135.￿1 10.746 160 128.755 6.2 GOVEIINANCE COSTS Oth•r Suppwl 2024 1Q748 10.746 10,531 SUPPORT COSTS 24 11K746 10.746 10.531 ANALK81S OF SUPPORT cosrJ 2025 2024 Supwrt 10,746 10,531 14 Ardrossan Community Development Trt￿t IA Company Mm5f•d ty gu¥4nt•. nat h￿lfi9 * Sh￿ c*p NOTES TO THE FINANCIAL STATEMENTS rth• finanerdl year•rthd 30 June 2025 NET INCQME 2026 2024 N•t Incom• i• •tat•d aft•r ¢hrylnW(cr•¢¥liry): oèpr8ciats.on of tangible assets lTrJependent Examinets rBmunerabon". - ir*lependent 8xarninat￿n seN 138&2361 1760,8971 IIIVESTMENT AIKJ OTTrER INCOI 2025 2024 388.J6 760.897 C*pital Grants in th• •bo¥• aw. 2025 2￿24 Nab"onal Lots￿ Playpwk North Awshire coUn￿- Hub Pr(¥n RCGS- H&> on Thè Prr Transf8rto ￿aYPark DTA SCo￿a￿j CunnirrfJham HousiNJ Associalion E￿rgY Saw"rvJs Tr￿1 Ncrth Ayrshirè Cr￿01- De¥elcwient North Ayr5hirn c￿n¢￿- c¢ytsIr￿r 253,870 1,2C(J 503.380 2.447 2.904 1.195 3d8.70D 37,636 12.0671 12,0321 386.236 760.897 EWLOYEES AND REIARJNERATION 2¢Y24 Wages salw Pensic￿ tsjsts 68.964 1.523 49,412 1.309 58M87 50,721 16 t£*itinued Ardrossan Communlty Development Trust (A eamp*ny Im*•d by 9114i*ht••. Mt havlng * c*plWI NOTES TO THE FINANCIAL STATEMENTS fvr thè year eTh1ed 30 ju￿ 2025 11. TANIIBLE FIXED ASSETS Pl￿1 FIx￿r•S L••Mhold Improvtrn•nt ma¢hirnry fitlsrtg¥ *nd C47¥t At1 J￿2￿4 Addition¥ ,455 436,383 844,154 440,347 AI 30 2ff25 1.281.838 1,284,$01 D•pr•elaiion At 1 July 2024 C￿rge ￿r the fwrKial y 175 175 35,954 52.371 36.f29 53,037 At 30 June 2025 89,1 N•t b￿￿ tnlu• At 30 JLWQ 2025 1An 1.193A13 1.196.335 At 30 21Y24 $24 807,X11 808,025 12. 2025 2024 4078 Cxher debtNs 21.815 lo￿74 29.175 13. CRED￿oR5 Amoun1¥ t•lltng on• y•ar 2026 2024 Trnd8 cr8drtNs Taxab"¢n and s•r* cr*ts other¢Jpditor¥ Accnjals and d•termd Mm•: Pensijn accrual Olher a￿ru* 13,634 2.346 3.QOD 32,363 162 3.029 105 16.332 37,276 85.417 72.832 FUNDS 1&1 RECONCJLL4TK)N OF IM)vEm￿l￿ FUMIS Totsl Fund Fwd• Funds At 1 Juty 2023 fvlobpmnt y 8,133 14.114 129.356 137,489 694,204 A¢ 30 June 2024 MovgmentsknbrvJ ￿ financial yeor 22,247 809.446 21.143 309.639 831,693 330,782 At 30 June 202S 43.390 1.119.080 1,161475 1&2 ANALYSIS OF IAOVEMEiifs ON FUNDS Bal•n Ardrossan Community Develownent Trust (A company ThmW•d ty gu•v•nt•. no¢ IwtAng a shaTr capll*) NOTES TO THE FINANCIAL STATEMENTS lor finanrA year ended 30 June 2025 1Juty 2024 30 Juno 202$ RCGF- Hub On Thè Pmm sorb￿ WrKJ LLP- Communty 23.120 5.088 Sustrons- Mural Nats'onal Lott￿-ArthFU￿I CHA- Hub QnTr Prom DTA ScoUaThJ- Hub Dn the Frfr Restrthd Rxed ass•t Enèryy SawrKJs Trust (CARES) Scottish Gmmrnent Str&igkni Comrnunths Pwram 800 1.190 2.000 2.250 52.104 2,250 T15.126 348,71)3 37. 1.127,290 10,195 (10.1951 809.446 386.736 76,497 1.119.08S Unre5trthd G￿rnI 22.247 94.623 74.0 43.3KI Total fund• 831.693 4•1.359 150.ffjTI 1.162.475 Unrnotrl¢t•d and dMlort•¢•d Unresthrted Reven￿ FurKJs R••tri¢tsd Fund*:. 'Accountiry for L¥prf* gr¥nts arid fwl •¢t fimts.. North AYrnhi￿ Countl . Playp•Jtr. To [￿d i*nSIn￿ prolp95ion•l feeg in TrIal￿ to the Playpa project North Ayrshir? Ctyjneil. Prorn: To fimd anj wotsssionol Rlotb)n lo the Swth B•ach Blxwcafe prcfjecl RCGF. On The Pm: To furKI ¥•J pmts$￿>ftaI in rnlab.on to th• project. North AyrslMr• Cou￿￿. ()•*w￿ Offic•r. To *JwJ Ihg salary of ts Ci¥Thmunity l)ovelopment Offic•r br two yfrars. Noth Ayrshire CoU￿￿- SWnMerk*its￿mW. To Lxmrthg (x)St of ka*"rYJ th• contAin8r and to fvnd NAC. Prom Leage.. To fvr*d oftho Iha Prt•n. S￿trans. mu￿1. To fund Il* insialakn ola Mural at Prirt4s StreetArthosw. Nth"¢)Ml Lott•ry . AfKhor FuThJ.' Thi5 Grant *il fuTrJ 4rkmtser expenses. low erwy *ianc*s, wnt•r dolhiNJ, small housew rtems, eyperbses for k#ls breakfast fijel and fty)d vouthrs. well b*ng classes ment* h&atth sernir4rE. CEmnryham HOw￿a Ass(M?•b￿ . Playpart. To ￿nd ar¥J pth$s￿l fBOS in r•￿10Th to th• Playpark prqecL Cunnrybam Howry Assrn"afKJn. Hub On ThePrryn: To •r*l profwK>nal f•8s in I¢￿tiOn to Ihe South B8xh Tc¥let 8locWCafe prr4ecL OTA ScoYaThl . On Tle Pmm IDe*liyiw* To fuThi the ¢osts 8$8oiabJ wrfh hithr•J a 17 continu•d Ardrossan Community Development Trust IA Umll•d ty Au•rnrrt••. n¢¢ hvdlng • sh•rn NOTES TO THE FINANCIAL STATEMENTS for the finan0* year ￿kIed 30 Jur* 2025 Scotttsh Gov•rrm8nt Str•r8tknbng Ccmmunrt*s Prcsw.. To fvnd the wsts of salaries for a Communty Dovefopment Offiw aTrJ Mthetry, crynmunKats￿ Digtal Adminthtor to de￿ fvx Athos5an's Communiti•s Mr a 3 ywpwiod I& STATUS wty w a cunpwhy Wmit¢d tyy warantse ￿ h•ing a sharB capitaL Th• Sat4"1ty olttr￿ membws k8 kniied. Every memter Oltr￿ ecfflwy undèrtakés to c4)nIr*￿ k) ￿$0￿ of ts trynpany in th• w•nl of its b*rvJ wound up W￿le tw are mwnbers. ¢x wth"n financral Ihereafter, for the paY￿￿t of th8 debts and liabilrtEs Of￿ ¢xmpany c(JntracbJ ￿fore tlw ¢ea58d to be membèrs. and the costs. thaTg85 and expon olwinding up. and TDT th• a4"UStrnent oflm W ofthtr ¢￿"bulO￿ among Ih8ms•lTrfts, s￿h amount a¥ may be requThl, not exc*Jir8 £ 1. FollO￿.r#￿ thè year end, a m•mbgI8 TroJè5t Tor EGI• in Janwi 2￿6. Atsr Ihi5 rg4ues1 follwr¥J tjirectors reswned." Scott Ilvir￿ Mouhj (Resigr￿d 18 Febwary 20261 El￿eth Hardie IRespJned 19 February 20261 C¥ai9 Wlliam Perkins (Resgned 19 Febry￿ry 20261 Maria 15aÈdla (ReSyr￿ 19 Fe￿ 20281 Thg r•mainiryJ 01￿1X0r, tknna C￿lin8￿, 4¥¢i)￿j t•0 nw• Dir9￿[¥.. Steven Joesph Hgjins (Awointed 02 Mar(* Z026} Hugh Th￿8$ Cuthill {ApFoinW 04 March 20261 Th• EGIA was duly held ¢)n 2Clh 2026. AJJ ItKee Dwe(*N5. Malib Culinan•, H￿h Thomas Cuthill artrj J¢)seph {Chair). *we w>te(l out ty momi>gts ofts Tnjst and th• blhwr¥J Directots vot•J in.. Alison Mont9omery INw"nle(120 4Jril 20261 Amanda Simp8￿ IAFpointed 20 Aprl 21T261 Julia Gray IAppDinted 20 A￿7 20261 These events toc& pla￿ after r8wI"rg dote hrn Fwjt in any adj.￿￿￿ to ts omounts re￿gnISed in these finanual slat•nents. Thosè thpnts ar• as • m*rial Tr)n-4tyJsOThJ event Oc￿r￿0 after Iho end oltr* repofity wi 17. RELATÈD PARTY OISCLOSURE undgrrynobj trLkBt8es arp assw* Trti th•se oryan*ality* wobrydg1l fiw#ling to Ardr(￿n Fundiny £5.0Tr)1£10.000 in 2W241 S Moukl {ResW 18 Feb 20261 CUnnir9￿ ￿k￿ingA8￿¥aab In adthti¢Jn to this there is a serwce kvel •3reefflentbeknn the dwrity and Cunr#r¥Jhp4n Hou$iTrJ A¥Boriati¢n for thè provision of rec•0.￿ dub'e5 at Frnnk Sw8•rw Cenlye for Excthnco. This am(￿ntsd to £24.￿ {£18.915 in 20241 year. to pmf+￿[0rt￿ suppJrL 18 ARDRO SAN COMMUNrrY D LOPIA NTTR SUPPLEM NTARY I FORIAATION TA R THE FINANCIAL YEAR DED 30 JU E 202S 19 Ardrossan Community Develownent T￿￿t (A t¢)mpany Ilmii•é by ouaAnt••. fyiol Iwvlno a wJi*ri SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL sTATEME￿rs OPERATING STATEMENT for the y•ar**d 30 JUM 2025 2024 S¢h•du Income - Donatio - Un￿$￿¢ted gfdnts - man￿￿ent Fees - Fai¥ground Rentsl - Rérnts receN*d - Ele¢thoty Rehary - Other Income 110D 36.102 18,915 49.379 24890 3.945 5.978 2,1125 95,123 62.062 1150.57n 1128,7551 155.4541 166,6931 760,897 Not•urpl 694.204 Th• SUPFlementary miftym4ti￿ ¢Joes Tr)t krni pwt Dffv Slzlwn Ardn>ssan Community Development Tntst IA compahy Ilmltod by quarnDts•. not h•vlng •sh•r• upl•ti SUPPLEMENTARY INFORMATION RELATING TO THE HNANCIAL STATEMENTS SCHEDULE 1 . CHARrrABLE ACTivmES AND OTHER EXPENSES torthe finanual year erthd 30 Jur* 2025 2026 2024 Exp•ns•• Wages and S￿arleS Employer r￿n1￿bUb￿s pengion ¥dRme Project costs Rent payabje Rates Insuran Li9ht and hgat Cloaning Repairs ar¥1 maintènarte PrintirvJ, po$t•Je ar￿ 5tstrJ)gry Adv8rti5ing IT So￿are arvj Cortsumail Travelling and •ntwtairrnnt Legal and wofession Consultancy fe8S 49,412 1.623 6T0 175 310 1.116 283 S6 251 S23 300 4.181 1.550 4,500 1681 Auth'toesnTh*per¥lent Bank cha Other ￿tsur￿$ Ganérdl 8X￿r￿8￿ Subscnptsons Depreaab"on Chwrtable donaf*)n5 42 2.600 038 33.962 150A 128.755 Thg ¥uppleffwrtary info￿¥tim do￿ wK)t lo￿ pwt ofts Sta￿l￿ts Ardrossan Community Davelopment Trust IA cornwy Ilfflltsd by 9u•rnThts•. not h•vlr4 a rap* SUPPLEMENTARY INFORIAATION RELATING TO THE FINANCIAL STATEMENTS SCHEDULE 2 . MISCELLANEOUS INCOIAE forthe finanad year eThJed 30 2025 2￿24 All8C•￿￿O￿* In¢om• 760.897 22