2026-02-17-accounts - Dementia Friendly Tweeddale

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APPENDIX 3

Independent examiner’s report on the accounts’ w« Report to the Charity name Registered charity SC 052397 number On the accounts of the Period start date Period end date charity for the period Day Month Year Day Month Year 18 FEBRUARY 2025 to 47 FEBRUARY 2026 Set out on pages 1TO6 (remember to include the page numbers of additional sheets)

Respective the charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees andexaminer 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, | do not express an audit opinion on the view given by the accounts Independent examiner’s |p the course of my examination, no matter has come to my attention statement

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

to which, in my opinion, attention should be drawn in order to enable a proper ugderstanding of the accounts to be reached. Date: 25/2/2026

Signed: Name: Relevant professional qualification(s) or body aran (Retired) (if any): sy S|

$C052397

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----- Start of picture text -----
||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Office|of|the|Scottish|Chari| |Receipts|and|payments|accounts| |||[—Ss—sCéPeriodstartdate]|sf|«S||[CPeriodenddate]| |Fortheperiod|||[Te|tp Loed| |Section A|Statement of receipts|and|payments| |Unvestricted|Restricted funds|Expendableendowment|endowmPerman|en|tt|_dotal fundsd|Laas funds ae| |funds|funds|perk|P| |to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|to nearest£|to nearest£| |Ai|Receipts| |a0|er) |ees| |ee| |||[ Ls]| |crants|6|a| |lcrosstradingreceits|||t02 ||||er| |||||i| |—e_59|59| |and|[building]|||el||| |Rents fromiand &buldings|||TE|a || |activities| |career|Tal|—| |At Sub total|a T07)|[786| |A2|Receipts from|asset|&|investment| |sales| |Proceeds from sale of fixed assets||| |Proceeds|from sale|of investments||| |A2 Subtotal] ___| |A3|Payments| |Eames trinaseroemme|Ts|[||| |frvesmontmanagomenteests|TT||| |putesactivities|||cee||geo||.| |rons|anddorators|5,869||98|7.276| |Sovemancecss|TT|ee||| |AS Sub total||544|ys||| |A4 Payments|relating|to|asset and| |Purchasesinvestmentofteedassesmovements|[|| |Purchase|rvestrens||| |Ad|Subtotal|_|| |Total payments[|2544]|a| |Netrcents (ones|39]|es || |spin| |37,383| |Cte|erWeaNaso]||____ 25233]|a ae|

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APPENDIX 2

SC052397

DEMENTIA FRIENDLY TWEEDDALE

Section B Statement of balances

Details	Unrestricted funds to nearest £ 5,866	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year		-			5,866	7,122
Surplus / (deficit) shown on receipts and payments account	9,150	28,233			37,383	1,256) (
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	15,016	28,233	-	-	43,249	5,866
	-	-	-	-	-	-
		Fund to which	Fund to which	asset belongs	Market valuation to nearest £	Last year to nearest £





Details			asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £
					-	-








Details			Total Fund to which li	-	-	-
				ability relates	Amount due to nearest £	Last year to nearest £





Details			Fund to which li	Total ability relates	-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature			Print Name	Total	-	-
						Date of approval

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18.02.2026

DFT OSCR Accounts 2026.xlsx / Statement of balances

December 2007

APPENDIX 2

SC052397

DEMENTIA FRIENDLY TWEEDDALE

Section C Notes to the Accounts

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

Restricted Funds relate to the management of Grants that have a designated purpose. In this period grants have been received from Meeting Centres Scotland, Age Scotland, Peebles Community Council and the Scottish Borders Council. All grants are for the futherance of support services for people living with dementia and their carers.

Type of activity or project supported	Number of grants made £	Number of grants made £





	Total	-


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
	Number of trustees	£

C5 Transactions with trustees and connected persons	Nature of relationship	Nature of transaction	Transaction amount (£) Balance outstanding at period end (£)	Transaction amount (£) Balance outstanding at period end (£)

C6 Other information

DFT OSCR Accounts 2026.xlsx / Notes

December 2007

APPENDIX 2

SC052397

DEMENTIA FRIENDLY TWEEDDALE

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 £
Gift Aid	345				345	120
OrdinaryGifts	6,746				6,746	1,002
Donations	1,011				1,011	986
					-
Total	8,102	-	-	-	8,102	2,108
		-	-	-		-

2 Grants

2 Grants
	Unrestricted funds to nearest £	Restricted funds to nearest £	Total current period to nearest £	Total last period to nearest £
Age Scotland		15,362	15,362	51
Scottish Borders Council		4,800	4,800
Meeting Centres Scotland		12,500	12,500
Peebles Community Council		1,440	1,440
Total	-	34,102	34,102	51
				-

3 Gross receipts from other 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 £
MeetingCentre Sessions	1,074				1,074
Event Tickets(Tea Dances)	890				890	1,980
Event Tickets(Social)	150				150	120
					-
					-
					-
					-
					-
Total	2,114	-	-	-	2,114	2,100
		-	-	-		-

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 £
Venue Hire	160	3,828			3,988	2,148
Equipment Purchase	12	912			924	1,431
Personnel Costs		750			750
Publicity	70	125			195	670
Transport	1,186				1,186	360
Cateringand Sundries	587	254			841	2,321
Phone	66				66
Honoraria	300				300	250
Bank Charges	4				4
Insurance	144				144	96
					-
Total	2,529	5,869	-	-	8,398	7,276
		-	-	-		-

DFT OSCR Accounts 2026.xlsxAdditional notes (1)

December 2007

APPENDIX 2

SC052397

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts	Unrestricted fund 1 - enter name of fund below General 8,102 886 592 2,114 11,694	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations	8,102				8,102	2,108
Legacies					-
Grants					-
Receipts from fundraising activities	886				886	1,811
Gross trading receipts					-
Income from investments other than land and buildings	592				592
Rents from land & buildings					-
Gross receipts from other charitable activities	2,114				2,114	2,100
*Sub total* Receipts from asset & investment sales	11,694	-	-	-	11,694	6,019
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	11,694	-	-	-	11,694	6,019
					-
Expenses for fundraisingactivities	15				15
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities	2,529				2,529	2,280
Grants and donations					-	50
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	2,544	-	-	-	2,544	2,330
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
		-	-	-	2,544	2,330
					-
		-	-	-	9,150	3,689

					-	255

		-	-	-	9,150	3,944
					-

Nature and purpose of funds

The General Fund is used for the regular activities of Dementia Friendly Tweeddale, particularly the twice monthly 'Memory Cafes' and the bimonthly Tea Dances

DFT OSCR Accounts 2026.xlsxAdditional notes (2)

December 2007

APPENDIX 2

SC052397

DEMENTIA FRIENDLY TWEEDDALE

Additional analysis (3)

6 Breakdown of restricted funds

Receipts	Restricted fund 1 - enter name of fund below Scottish Borders Council - Wellbeing Fund 4,800 4,800	Restricted fund 2 - enter name of fund below Age Scotland - Encouraging Grassroots Activity	Restricted fund 3 - enter name of fund below Meeting Centres Scotland	Restricted fund 4 - enter name of fund below Peebles Community Council	Total restricted funds - - 34,102 - - - - - 34,102 -	Total restricted funds last period
Donations					-
Legacies					-
Grants	4,800	15,362	12,500	1,440	34,102	51
Receipts from fundraising activities					-
Gross trading receipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	4,800	15,362	12,500	1,440	34,102	51

Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	4,800	15,362	12,500	1,440	34,102	51

Expenses for fundraising activities					-
Gross trading payments					-
Investment management costs					-
Payments relating directly to charitable activities	138	750	3,541	1,440	5,869	4,996
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
Exchange (Gain)/Loss					-
					-
*Sub total* Payments relating to asset and investment movements	138	750	3,541	1,440	5,869	4,996

Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-

		750	3,541	1,440	5,869	4,996

		14,612	8,959	-	28,233	4,945) (

					-	255) (

		14,612	8,959	-	28,233	5,200) (

Nature and purpose of funds

The Scottish Borders Mental Health and Wellbing Fund is to support the pilot operation of a Meeting Centre. The Age Scotland Encouraging and Supporting Grassroots Activity is for the engagement of a Development Worker to extend DFT activities. The Meeting Centre Scotland grant is support for the establishment of a Meeting Centre. The Peebles Community Council grant is to sponsor the launch of the Meeting Centre and also to provide a computer.

DFT OSCR Accounts 2026.xlsxAdditional notes (3)

December 2007