## **AUCHENBLAE PARKS COMMITTEE** # **SCOTTISH CHARITABLE INCORPORATED ORGANISATION REGISTERED CHARITY NO. SC052324** **FINANCIAL STATEMENTS For the year to 31 DECEMBER 2024** ## **Contents** Report of the Directors Summary of Income & Expenditure Account Statement of Financial Activities Balance Sheet Notes to the Accounts Chartered Certified Accountant`s Report Prepared by Accountants Scotland Ltd Chartered Certified Accountants The Old City Club 6 Southesk Street Brechin DD9 6DY **AUCHENBLAE PARKS COMMITTEE REGISTERED CHARITY NO. SC052324 For the Year Ended 31 December 2024** ## **Auchenblae Parks Committee - Chairperson s Report** I take great delight in presenting to you my report for the past year. Having been in this role for almost two years now, I feel we are really starting to enact changes within the facilities that fall under our care. 2024 was another great year for the Auchenblae Parks Committee, we continued with a healthy contingent of members. This has allowed us to tackle new and existing projects and hopefully will allow us to continue to do so in to the future. Finances over the past year have been healthy, we have increased year on year income. This has been due mainly to additional income from the golf course and an increase in donations. Although we had a healthy additional income, this was counteracted by increased staffing costs, stock costs and additional costs to upkeep of the den. We also undertook the replacement of some of our equipment. All in all, we ended the year with a loss of £37.91. In the upcoming year we plan to cut back on manned hours at the golf course, this can be further enhanced by volunteers manning the pavilion. We are also undertaking a lot of the maintenance work required due to the addition of our greens convenor who is also mechanically trained. We have great plans to continue to upgrade our assets and we already have plans in motion to improve the facilities under our care in and around Auchenblae. A few of the projects are: The improvement of the Tennis courts, resurfacing them so they can be enjoyed year-round, with over half of the money already raised for this project and we are anticipating build work commencing after the summer season. We plan on Re-opening the public toilets, big spend at £1, however we will require fund raising to refurbish the interior and staff it throughout the week. We have had two Den cleanup days this year which brought along new as well as familiar faces to muck in and help with the upkeep. We are already planning the next cleanup weekend and hope to involve as much of the community, as well as several of the local youth groups. Continuing with the Den, we will also install lighting along the paths which will help users during our darker months. Upgrade of the area is in the early stages, and we are continuing to work through our woodland management plan and have already removed some trees and prepared areas for new growth. The upgrading of the pavilion along with continued tree maintenance around the bowling green to let in more light has been undertaken to further enhance the area. Working closely with the ACA saw the return of the Auchenblae Gala week, this year was another spectacular event helped by the unusually sunny and warm Scottish weather. We look forward to maintaining the partnership with the ACA and other groups within the village. Morgan Park football pitch has continued in its popularity with further competitions being held throughout the year as well as formation of village football teams and training. We have managed to run electricity to the building, and this will allow us to further improve Morgan Park and offer additional benefits to Auchenblae. Additional seating is being looked at to help seat the ever-growing crowds that are turning up to the event. One day we may even have full floodlighting! Membership numbers for the golf course continue to do very well, with the excellent condition of the course being a major bonus to attracting both members and visitors. We finished the year with a 5% increase to 345 members aiding our overall revenue increase - Improvement to the course this year ## **Auchenblae Parks Committee - Chairpersons Report (Continued)** include installation of a putting area along with additional car parking spaces. We will also continue with our free youth coaching which has proved to be very popular. We see the sad departure of two of our employees this year, who was our world class treasurer and our greenkeeper , who has brought the golf course back to its former glory over the past 5 years he has been here. will be moving to Edzel golf course where we wish him all the best in his pre-retirement. In better news, will stay on at the golf course helping us oversee the running of the facility alongside the convenor and wider team. We have our new greenkeeper, , joining us at the start of March. comes to us with a wealth of knowledge and experience having been head green keeper at Montrose as well as working nd I know he has some changes in mind which will add to your golfing pleasure at Auchenblae On behalf of the committee, I would like to thank our employed staff for their continued support through 2024. We have a great team, and the rest who work hard for the benefit of everyone that uses the wide range of facilities we manage. And finally, a big thank you from myself to all the committee members who do so much to help make Auchenblae Parks what it is. We have great plans for the upcoming year and rely on you all to make it happen. If anyone has any projects or wishes to volunteer their services and abilities, then please reach out and we will be more than happy to take you onboard. Chair APC - February 2025 ## **AUCHENBLAE PARKS COMMITTEE SCOTTISH CHARITY NO. SC052324** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024** ||**31-Dec-24**|**31-Dec-23**| |---|---|---| |Gross Income for Year|£182,825|£193,247| |Total Expenditure for Year|£174,139|£152,026| |NET SURPLUS / -DEFICIT FOR YEAR|£8,685|£41,221| A detailed analysis is provided in the Statement of Financial Activities and Notes. The Summary Income and Expenditure Account is derived from the Statement of Financial Activities, which combined with the Notes to the Accounts, provides full information on the movements during the Year on all the funds of the Charity. ## **AUCHENBLAE PARKS COMMITTEE SCOTTISH CHARITABLE INCORPORATED ORGANISATION REGISTERED CHARITY NO. SC052324 For the Year Ended 31 December 2024** ## **Trustees** Chairperson Secretary Den`s Convenor Bowling/Tennis Convenor Funding Convenor Greens Convenor Committee Committee Committee Committee Committee Committee Committee Committee Committee In accordance with the Articles of Association, the Trustees retired and being eligible, offered themselves for re-election. AUCHENBLAE PARKS COMMIThEE ScO￿lSH CHARtTABLE INCORPORATED ORGANISATION REGISTERED CHARITY NO. SC052324 FortheY¢arEnd¢d 31 De¢¢mb¢r2024 TheTrustees hBve pleasure in submitting their Report together with the financial statements forthe year ended 31 Derember 2024. Objectives & Activities SORP tethrKe Summary of the purposes of the charity as set out in its governing document Pat81.17 To supply and maintain public amenities within Auchenblae Village. Summary of the main activities in relation to those purposes for the public benefit. in particular. the activities. projects or SeNi￿S identffied in the accounts. Pata1.17 1.19 APC mainlain and provide a golf course, tennls courts, bowling green, football pitch, bike track, children's play area, picnic area and nature walk. APC are purchaslng the publlc tollets {CAT) from the local council with a view to opening them up after many years closed. ststement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Para 1.18 APC Is a Scottlsh Charltable Incorporated Organlsatlon governed by an elected commltte8. Committee members give their time free to the operation of APC. SORP relerg)ce Policy on grant making Pata 1.38 No grants are mad8 by APC. Monies raised in the form of donations and grants from outside sources is ringfenced and used to Improvelropalr the Infrastructure of the assets. Overheads are mel from golf course Income from memberslvi81tor's feos and shop salos. Policy on social investment including program related investment Parn 1.38 There are volunteers working continuously to repair and maintain the assets. We also have"Den Days" where volunteers from the village come in and glva a major tldy up and help wlth repairslpainting etc. Contribution made by volunteers Para 1. Volunteers run the children's golf lessons at the golf course. Voluntoors also help run the football tralnlng at th8 pltch and are Involv8d In organlslng tournaments. ## **Achievements and Performance** |**Achievements and Performance**|**Achievements and Performance**|**Achievements and Performance**| |---|---|---| |SORP reference||| |Summary of the main
achievements of the charity,
identifying the difference the
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|**APC maintain and provide sporting/relaxation**
**outlets for all age groups.**
**football pitch with it being used for junior football**
**as well as adult tournaments. The tennis club has**
**a healthy number of members of which the**
**majority are children. The golf course provides**
**has seen several children take up golf.**
**The bowling green is used twice weekly by the**
**bowling club who also use the Den Pavilion as a**
**social gathering.**
**and is a social gathering for young**
**mothers/fathers. Upgrade of the Tennis courts**
**along with the den pavilion is on the cards for the**
**upcoming year and improvement to the toddlers**
**play area is under planning.**| |Achievements against
objectives set
Para 1.41
**Main objective is to continue to provide existing**
**amenities to the village of Auchenblae which we**
**continue to do as well as working towards**
**expanding and improving these facilities.**|Achievements against
objectives set
Para 1.41
**Main objective is to continue to provide existing**
**amenities to the village of Auchenblae which we**
**continue to do as well as working towards**
**expanding and improving these facilities.**|Achievements against
objectives set
Para 1.41
**Main objective is to continue to provide existing**
**amenities to the village of Auchenblae which we**
**continue to do as well as working towards**
**expanding and improving these facilities.**| |---|---|---| |Performance of fundraising
activities against objectives
set
Para 1.41
**APC have successfully secured funds to upgrade**
**the tennis courts £36,000 and a further £32,000 to**
**install a practice putting area at the golf course.**||| |Investment performance
against objectives|Para 1.41|**n/a**| AUCHENBLAE PARKS COMMIThEE SCOTnsH CMARITY NO. SC052324 sTATEmE￿r OF FINANCIAL AC￿vI￿Es FOR THE YEAR ENDED 310ECEMBER 2024 2024 2023 INCOMING RESOURCES Bowlin Club Mernbershi Donations Golf Membership Golf Pav Shop Golf Open ayrnents Grants Green Fees Honesty Box Football PitchlPavilion Hire Interest /visltors 742 937 1,323 57,602 3,321 68.506 9,640 1,036 53.150 32.319 213 70,080 29,859 797 515 2,862 6,968 5CK) Oran e Mast Sale of wood Insurance Miscellaneous Tennis Membership TOTAL INCOMING RESOURCES 47 644 182.825 787 193,247 RESOURCES EXPENDED AccDuntancy fees AGM Venue Annual Web51te Hosting Bank Charges Bowling Corporate wear Den in General Depreciation FootBall Pitch & Bike Track Fuel Golf Course Ilncl Maintenance on Bowling Greenl Golf Open Food and expense5 Golf Pav Shop Purcha5e5 HP Intere5t- Kubota ZD1211 Ride on Mower Purchase of Kubota Mower- Capital & Deposft Hygiene & Disp05able5 HMRC charge Insurance LegaVHR Fees Long servi ift (gift for Bill & Diatie at the O Repairs & Service Machinery Repairs to Prernise5 Rin81ink Subscription StationarylPostages/Ailverts Storm Corrie Claitn Tools Membership Off ice Cost51 Micr050ft Lience / PVG Check51 c￿NI e51salaries TOTAL RESOURCES EXPENDED 3(Ml 276 54 379 259 io 9,555 5,545 28.126 2,782 11,878 1,642 3,358 599 7,128 157 IIK> 7,560 10.310 83 4,744 4,471 30 2,975 8,104 17,020 3,138 7,481 1,202 438 7,666 5,726 enl 19,476 30 13,374 75 3,816 175 57,948 152,057 £174,139 NET MOVEMENTS IN FUNDS FOR PERIOD INCOMINGIIOUTGOINGI RESOURCES FUNDS BROUGHT FORWARD 8.685 2EQ,075 41.221 218.854 FUNDS CARRIED FORWARD 268,760 260,075 AUCHENBLAE PARKS COMMirrEE Sco￿15￿ CHARITY NO. SC052324 BALANCE SHEET AS AT 31 DECEMBER 2024 2023 2024 FIXED ASSErs £27,381 Equipment- Per Schedule I £152,930 Building5- Per Schedule 2 £180,311 £38,359 £152,930 £191,289 CURRENT ASSETS £7,220 Grant Awards Account £74,553 Current Account £490 Cash (held by David Sutherland) £82,263 £0 £89,939 £89,939 Less CURRENT UABIUTIES £2,499 Sundry Creditor5- Per Schedule 6 £12,467 £2.499 £12.467 £79,764 NEf CURRENT ASSErs £260,075 NET ASSETS £77,472 £268,760 FUNDS Unrestrlcted Restricted £212,491 £56.269 £260,075 All Unrestricted £268,760 The Financial Statements were approved by the Trustees on 25th February 2025 and signed on their behalf by. **AUCHENBLAE PARKS COMMITTEE SCOTTISH CHARITY NO. SC052324** ## **ACCOUNTS TO 31 DECEMBER 2024 NOTES TO ACCOUNTS** |**SCHEDULE 1**
Equipment
Cost to 31 December 2023
Less: sold and disposed during the year
Add:purchased
Kubota Ride on Mower
Depreciation to 31 December 2023
Depreciation Charge for Year
N.B.V. At 31 December 2024
N.B.V. At 31 December 2023|£171,284
£1,440
£169,844
£17,963
£187,807
£143,903
£5,545
£149,448
£38,359
£27,381| |---|---| ## **SCHEDULE 2** Buildings (At Replacement Values for Insurance When Introduced to Balance Sheet) |Machinery Store
Den Pavilion
Tractor Shed
Golf Pavilion
Football Hut
Football hut demolished
New Football Paviliion|£16,488
£35,000
£16,000
£41,000
£5,000
£113,488
£5,000
£108,488
£44,442
£152,930| |---|---| **AUCHENBLAE PARKS COMMITTEE SCOTTISH CHARITY NO. SC052324** ## **NOTES TO THE FINANCIAL STATEMENTS - 2** ## **1) BASIS OF ACCCOUNTING** These Accounts have been prepared on the basis of historic cost in accordance with Financial reporting for Standard for Smaller Entities and the Charities Statement of Recommended Practice. ## **2) GRANTS RECEIVED** The grants received were:- **----- Start of picture text -----**
Macphie Limited £500
Mearns Area Partnership £5,150
Aberdeenshire Council £6,000
Scottish Hydro Electric - Community Trust £6,500
Mearns Area Partnership £35,000
£53,150
Grant Expenditure
£3,777
Clatterin Bridge for Den £2,463
Install fans and rewiring at Den Pavilion 615
Install electricity to Football Pitch shed £20,178
Paint and refurbish Den Pavilion £3,600
£30,633
**----- End of picture text -----**
## _**The accounts hold a value of £56,269 which is Funding received from Grants. This is ring-fenced for projects.**_ ## **3) CASH DONATIONS AND GIFTS** These are included in the Statement of Financial Activities (SOFA) when received. Tax reclaims are not included at the same time as the gift to which they relate. ## **4) TANGIBLE FIXED ASSETS** Heritable Property was revalued at Insured values when introduced to the Balance Sheet. Equipment is shown at cost less depreciation. Depreciation is calculated at 20% of cost (on a straight line basis). Some older items are still in use and have some minimal value. ## **5) GROSS WAGES & SALARIES** ## **6)** |Greenkeeper
Golf Attendants (4)
Den Groundsman & Cleaner
Treasurer
Pension
**CREDITORS**
PAYE due - Quarter 3
Steel Masters Products
HP - Due less than 1 year
HP - More than 1 year|£30,440
£25,084
£5,525
£9,565
£732
£71,346
£2,798
£274
£4,510
£4,885
£12,467| |---|---| ## **7) DEBTORS** £0 ## **8) TRUSTEES** There were no expenses paid to Trustees this year. **AUCHENBLAE PARKS COMMITTEE SCOTTISH CHARITY NO. SC052324** ## **NOTES TO THE FINANCIAL STATEMENTS - 3** ## **9) ASSETS PURCHASED** |Kubota ZD1211 Mower (ride on)
**Other Equipment:**
Lavor heavy duty hot Powerwasher
Roller Squeegee
Heavy Duty Turfing Iron|17,962.80
£
2,278.00
£
170.00
£
80.00
£
104.00
£
20,594.80
£| |---|---| ## **AUCHENBLAE PARKS COMMITTEE SCOTTISH CHARITABLE INCORPORATED ORGANISATION REGISTERED CHARITY SC052324** ## **REPORT BY THE INDEPENDENT EXAMINER** I report on the Accounts of Auchenblae Parks Committee for the year ended 31 December 2024 as set out in this document. ## **Respective Responsibilities of Trustees and Examiner** the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 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 to come to my attention. My examination is carried out in accordance with the Regulation 11 od the 2026 Accounts 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. 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 - To prepare Accounts which accord with the accounting records and comply with Regulation 8 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. Chartered & Certified Accountants Accountants Scotland Limited The Old City Club 6 Southesk Street Brechin DD9 6DY 13th February 2025