## 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 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 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| © Cc DEMENTIA FRIENDLY TWEEDDALE $C052397 **----- 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| **----- End of picture text -----**
APPENDIX 2 **SC052397** ## **DEMENTIA FRIENDLY TWEEDDALE** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees on**
**behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**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**| 18.02.2026 DFT OSCR Accounts 2026.xlsx / Statement of balances 1 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. |**C4a Trustee expenses**
**C4b Trustee expenses - details**
**C3b Trustee remuneration -**
**details**
**C2 Grants**|**Type of activity or project supported**|**Individual /**
**institution**|**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 1 December 2007 APPENDIX 2 **SC052397** ## **DEMENTIA FRIENDLY TWEEDDALE** ## **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 £**| |---|---|---|---|---|---|---|---|---| |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 £**|**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 £**| |---|---|---|---|---|---|---|---|---| |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 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**
**-**
**-**
**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