KILLIN SPORTS & RECREATION HUB
(A Scottish Charitable Incorporated Organisation)
Annual Report & Financial Statements
For the year ended 31[ST] January 2025
Scottish Charity No SC052288
FOR THE YEAR ENDED 31[ST] JANUARY 2025
ANNUAL REPORT & FINANCIAL STATEMENTS
CONTENTS
| ONTENTS | |
|---|---|
| Trustees’ Annual Report ...................................................................................................................... | 3 - 7 |
| Independent Examiner’s Report .......................................................................................................... | 8 |
| Statement of Receipts & Payments ..................................................................................................... | 9 |
| Statement of Balances ......................................................................................................................... | 10 |
| Notes to the Financial Statements ....................................................................................................... | 11 -13 |
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TRUSTEES’ ANNUAL REPORT
FOR THE YEAR ENDED 31[ST] JANUARY 2025
The trustees are pleased to present their report and financial statements together with the independent examiner’s report for the year ended 31[st] January 2025
| REFERENCE AND ADMINISTRATIVE DETAILS | REFERENCE AND ADMINISTRATIVE DETAILS | |
|---|---|---|
| Charity Name | Killin Sports & Recreation Hub | |
| Charity Number | SC052288 | |
| Principal Address | Killin Sports Pavilion | |
| Breadalbane Park | ||
| Killin | ||
| FK21 8UW | ||
| Current Trustees | David Fettes | Chair |
| Carla Finlay | Treasurer | |
| Fiona Boath | Secretary | |
| Andy Tasker | ||
| Other Trustees who served | during the year | |
| Leeanne Coyle | ||
| Jinny Anderson | ||
| Ricky Craig | ||
| Andy Dryman | (Co-opted October 2024) | |
| Independent Examiner | Isla Craig | |
| IJC Bookkeeping & Payroll | ||
| Cairnbeg | ||
| Church Brae | ||
| Glenfarg | ||
| PH2 9NL |
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TRUSTEES’ ANNUAL REPORT
FOR THE YEAR ENDED 31[ST] JANUARY 2025
STRUCTURE GOVERNANCE AND MANAGEMENT
Governing Document
Killin Sports & Recreation Hub is a Scottish Charitable Incorporated Organisation (SCIO) registered with the Office of the Scottish Charity Regulator (OSCR) with the charity no SC05228. It has been a SCIO since 30[th] January 2023. It is governed by its constitution.
Appointment of Trustees
The Board which meets regularly throughout the year are the Charity Trustees. Membership of the Board is open to any individual aged 16 or over who wishes to further the purposes of the charity. The trustees are appointed by the membership at the AGM. During the year the trustees may appoint or co-opt other trustees to serve on the board if they believe it is in interest of the charity to do so. All trustees shall retire at the AGM but are eligible for re-election. The constitution allows for a minimum of three and a maximum of 9 trustees.
Organisational Structure
The trustees are responsible for the strategic direction and governance of the organisation, as well as for overseeing the day-to-day running of it.
OBJECTS & ACTIVITIES
The organisation's charitable purposes and activities are:
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The advancement of citizenship through local participation and promotion of civic responsibility and rural regeneration within Killin and the surrounding areas.
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The provision and/or organisation of recreational facilities, with the object of improving the conditions of life for those whom the facilities or activities are primarily intended, within Killin and the surrounding areas.
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The relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage
ACHIEVEMENTS & PERFORMANCE
Membership
We actively raise the profile of the organisation through our membership email list, our website and Facebook page, and the Killin News. We also communicate by hosting stalls at local events when possible. Our members can request copies of our approved Board Meeting Minutes.
Our membership currently stands at 27 members.
Governance
Killin Sports & Recreation Hub was formed as a SCIO on 30[th] January 2023. 7 Trustees were elected at the first AGM of the organisation in April 2024, and one was coopted during the year.
Activities and Achievements
When we originally set up the Hub, we set ourselves 3 main goals.
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Stabilise the pavilion financially to ensure its survival.
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Promote the regeneration of sports and recreation facilities within Killin area.
-
promote social inclusion.
-
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TRUSTEES’ ANNUAL REPORT
FOR THE YEAR ENDED 31[ST] JANUARY 2025
Stabilise the pavilion financially to ensure its survival.
The Pavilion continues to see a good level of usage and with the MUGA area now being useable this is increasing. This increased usage means that the Pavilion continues to generate enough rental income to sustain itself. This has been achieved by a great deal of work put in mainly by Fiona and Carla.
Promote the regeneration of sports and recreation facilities within Killin area.
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The Hub has taken the lead in driving forward several projects aimed at increasing sports and recreational facilities in Killin.
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The cycle pump track is ongoing, £80,000 has been raised so far and we are continuing to chase other funding sources to complete the project. Credit for most of this work needs to go to Chris mac Kenna.
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From hits on the Killin directory the marked Acharn forest trails are still being well used
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On the back of the MUGA area regeneration an adult football group has been started up.
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Due to the very poor spring and summer weather, we did not run the Dr bike, bike repair and maintenance class days and come and try Electric bike sessions that we had planned.
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Take up of the 2 E-bikes on loan to local people from TITP was low due to poor weather.
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The repair of the MUGA pitch has progressed greatly with the pitch now in regular use, the floodlights have been restored and the fencing repaired, thanks to Robert Grant and the adult football team for their help with this .
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We continue to host the award winning Killin walk in the park group
Promote Social Inclusion.
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The Pavilion is home to the Killin Youth group.
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We host a weekly CAB advice clinic.
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We host a weekly Community Hub.
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We host a monthly small business advice Hub.
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Fortnightly VET clinic
-
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TRUSTEES’ ANNUAL REPORT
FOR THE YEAR ENDED 31[ST] JANUARY 2025
Facility Usage.
Feb ’24 to end Jan’25 Booking Breakdown
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A total of 172 bookings placed for the Pavilion Room.
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Majority are Charity/ Local groups.
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Block Bookings: 1 Company.
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2 Youth based, 1 Community Hub, 1 Activity based (walking group), 1 Business Support.
Other Groups = KAT, Community Bus, Knit & Natter, Visiting Scout Group. (1) Office Space.
Supporting Annual Community Events = KPS parent partnership Duck Race, Tay Fitness 10k.
MUGA Area
Unable to give figures for this area as no formal booking procedure was in place during this period.
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Killin Primary School = 5 Week block in September for PE
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Football Group = This is not recorded estimate 12 Weeks
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Youth club = Use regularly with their block booking
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Beavers = Use regularly with their block booking
FINANCIAL REVIEW
Overview
The total income for the organisation was £9018, comprising grant funding received from Loch Lomond NPA a and income from rental of the sports pavilion to both community and commercial organisations, as well as £149 in donations and £72 from fundraising activities.
The total expenditure was £13428 with the bulk of this being on utility costs, refurbishment and maintenance of the sports pavilion facilities. Grant funding was used to commission and install signposts in and around Killin.
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TRUSTEES’ ANNUAL REPORT
FOR THE YEAR ENDED 31[ST] JANUARY 2025
Investment Policy
The trustees are aware of their responsibilities for safeguarding the charity’s assets. They regularly consider the political, economic legal and environmental factors that can affect funds and savings. The trustees have a duty to seek out suitable sources of income streams. The trustees have the power to invest funds in the best interests of the charity. To meet these ends the trustees have deposited funds in a current account operated by Cooperative Bank.
Reserves Policy
Unrestricted funds at the end of the year were £8739 The Trustees have identified that a minimum of 3 months of running costs should be held as unrestricted funds, and that this has been achieved.
FUTURE PLANS
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Complete the pump track project in 2025
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Complete lease the 20 year with Stirling council to allow us to progress the Pavilion development / community/ sensory garden.
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Maintain and develop the Killin Directory
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Acquire our own e-bikes or accessible bikes for the wider community and visitors to use.
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Working with other local groups, create a local Interactive map.
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Develop a Forest trail phase 2
APPROVAL
This report was approved by the trustees on 13[th] May 2025 and signed on their behalf by:
Name Carla Finlay Trustee
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INDEPENDENT EXAMINERS REPORT
FOR THE YEAR ENDED 31[ST] JANUARY 2025
Independent Examiner's Report to the Trustees of Killin Sports & Recreation Hub
I report on the accounts of the charity for the year ended 31[st] January 2025, which are set out on pages 9 to 13.
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) Act 2005 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The 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 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 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 view given by the accounts.
Independent Examiner's Statement
In connection with my examination, no matter came to my attention: -
-
which gives me reasonable cause to believe that in any material respect, the requirements
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to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations
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.
Isla Craig
IJC Bookkeeping & Payroll
Cairnbeg
Church Brae
Glenfarg PH2 9NL 13[th] May 2025
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FOR THE YEAR ENDED 31[ST] JANUARY 2025
STATEMENT OF RECEIPTS AND PAYMENTS
Statement of Receipts & Payments
| tatement of Receipts & Payments | ||
|---|---|---|
Receipts Donations Grants Property Rental Income Fundraising Payments Fund Raising Costs Charitable Activities Governance Costs Independent Examination Net movement in funds Transfers between funds Surplus/(Deficit) for year |
Note | Unrestricted Restricted Total Total Funds Funds 2025 2024 |
| 5 6 7 |
£ £ £ £ 149 - 149 3,673 - 5,462 5,462 18,200 3,335 - 3,335 3,355 72 - 72 38 - |
|
| 3,556 5,462 9,018 25,265 |
||
| - - - - 7,669 5,759 13,428 11,656 - - - - - - |
||
| 7,669 5,759 13,428 11,656 |
||
| (4,113) (297) (4,410) 13,608 5,243 (5,243) - - |
||
| 1,130 (5,540) (4,410) 13,608 |
The Notes on pages 11 to 13 form an integral part of these accounts.
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STATEMENT OF BALANCES
AS AT 31[ST] JANUARY 2025
Statement of Balances
| Statement of Balances | |||||
|---|---|---|---|---|---|
| Unrestricted Restricted | Unrestricted Restricted | Total | Total | ||
| Note | Funds | Funds Funds |
2025 | 2024 | |
| Funds Reconciliation | £ | £ £ |
£ | £ | |
| Balance as at 1st February 2024 | 7,609 | 5,999 | 13,608 | - | |
| Surplus/(Deficit) for year | 1,130 | (5,540) | (4,410) | 13,608 | |
| Balance as at 31 January 2025 | 8 | 8,739 | 459 | 9,198 | 13,608 |
Bank & Cash Balances |
|||||
| Cash at Bank (BoS Savings) | 8,739 | 459 | 9,198 | 13,608 | |
| Cash in Hand | - | - - |
- | - | |
| 8,739 | 459 | 9,198 | 13,608 | ||
| Other Assets | |||||
| - | - - |
- | - | ||
| - | - - |
- | - | ||
| - | - - |
- | - | ||
| Liabilities | |||||
| Preparation and IE Fee | 180 | - | 180 | 170 | |
| 180 | - | 180 | 170 |
The Notes on pages 11 to 13 form an integral part of these accounts.
These accounts were approved by the trustees on 13[th] May 2025 and signed on their behalf by:
David Fettes
Chair
Carla Finlay
Treasurer
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NOTES TO THE ACCOUNTS
AS AT 31[ST] JANUARY 2025
1. Basis of Preparation
These accounts have been prepared on the receipts & payments basis in accordance with:
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(a) The Charities and Trustee Investment (Scotland) Act 2005
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(b) The Charities Accounts (Scotland) Regulations 2006 (as amended)
There have been no changes to the basis of preparation or to the previous year’s accounts.
2. Fund Accounting
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(a) Unrestricted funds are those that can be expended at the discretion of the trustees in the furtherance of the objects of the charity.
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(b) Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for specific purposes. At the end of the financial year the charity had four restricted funds.
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(c) The purposes of the funds are shown in Note 9.
3. Taxation
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(a) The charity is not liable to corporation tax or capital gains tax on its charitable activities.
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(b) The charity is not registered for VAT, thus all costs are shown inclusive of VAT charged.
4. Transactions with trustees and related parties
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(a) No remuneration was paid to trustees or any persons connected with them during the year
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(b) One trustees were reimbursed expenses totalling £60 for purchases of materials for charitable activities.
5. Donations
| 5. Donations |
|
|---|---|
Donations 6. Grants Cost of Living Grant Corra Award Stirling Council Community Pride National Lottery Community Fund Loch Lomond NPA |
Unrestricted Restricted Total Total Funds Funds 2025 2024 |
| £ £ £ £ 149 - 149 3,673 - - - - |
|
| 149 - 149 3,673 |
|
| Unrestricted Restricted Total Total Funds Funds 2025 2024 |
|
| £ £ £ £ - - 8,500 - 4,200 - 1,500 - 4,000 5,462 5,462 - |
|
| - 5,462 5,462 18,200 |
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AS AT 31[ST] JANUARY 2025
NOTES TO THE ACCOUNTS
7. Cost of Charitable Activities
| . Cost of Charitable Activities |
|
|---|---|
Utilities Telephone & Internet Refurbishment Repairs & Maintenance Grant Awards Consumables General Admin Costs Asset purchase Donations to Local Groups |
Unrestricted Restricted Total Total Funds Funds 2025 2024 |
| £ £ £ £ 3,983 3,983 (927) 744 - 744 697 209 1,500 1,709 4,979 1,580 1,580 1,693 - - - 4,500 861 - 861 170 170 215 60 4,259 4,319 62 62 500 - - - - |
|
| 7,669 5,759 13,428 11,656 |
8. Movement of Funds
| . Movement of Funds |
|
|---|---|
| Unrestricted Funds General Fund Total Unrestricted Funds Restricted Funds Cost of Living Stirling Council Community Pride National Lottery Community Fund Loch Lomond NPA Total Restricted Total Funds |
As at As at 01/02/2024 Receipts Payments Transfers31/01/2025 |
| £ £ £ £ £ 7,609 3,556 (7,669) 5,243 8,739 |
|
| 7,609 3,556 (7,669) 5,243 8,739 |
|
| 1,459 - - (1,459) - 1,500 - (1,500) - - 3,040 - (2,581) 459 - 5,462 (4,259) (1,203) - |
|
| 5,999 5,462 (5,759) (5,243) 459 |
|
| 13,608 9,018 (13,428) - 9,198 |
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NOTES TO THE ACCOUNTS AS AT 31[ST] JANUARY 2025
9. Purpose of Funds
General Fund Unrestricted funds that can be expended at the discretion of the trustees in furtherance of the objects of the charity.
Corra Award
The purpose of this fund is to alleviate fuel poverty experienced in the local area. Working alongside the Hub warm space and advice clinic within the building to clients in need identified by Citizens Advice Bureau during clinics or by phone consultation. Providing a maximum of three crisis interventions per household.
Cost of Living Fund
The Purpose of this fund was to undertake some small redecoration of the pavilion building, such as buying furniture to provide a warm space for people to come and access the internet, socialise and be warm. To provide access to services such as Citizens Advice Bureau advisors providing confidential advice and local Stirling councillors providing surgeries as required, dealing with a whole range of presenting cost of living driven enquiries- debt, income maximisation, fuel poverty, housing etc. Start Up Stirling to provide crisis food to local community and host food/soup & sandwich connection sessions available via the warm hub. The use of this fund targets vulnerable members of the community.
National Lottery Community Fund
With the completion of the Cost of Living Fund the National Lottery Community Fund replaces it provides a continuation of the service provided. Continuing to provide a warm space for people to come and access the internet, socialise and be warm. To provide access to services such as Citizens Advice Bureau advisors providing confidential advice and local Stirling councillors providing surgeries as required, dealing with a whole range of presenting cost of living driven enquiries- debt, income maximisation, fuel poverty, housing etc. Start Up Stirling to provide crisis food to local community and host food/soup & sandwich connection sessions.
Stirling Council Community
This fund was used for the development of the Acharn trail project
Loch Lomond NPA
This fund was for the Acharn trail signage project
10. Transfer of Funds
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£1459 was transferred from the Cost-of-Living Fund to the General Fund, to cover pavilion rental costs during the provision of charitable activities.
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£2581 was transferred from the National Lottery Community Fund to the General Fund to cover pavilion rental costs during the provision of charitable activities.
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£1203 was transferred from the Loch Lomond NPA fund to the General Fund, to cover signage costs paid from the General Fund during financial year 2023-24.
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13 -