2025-03-31-accounts

APPENDIX 1 OSCR Period start date Year 2024 Period end date ￿￿th Year March 2025 01 31 ScoltLsh Charity RegulatOT Office of the Scottish Charity Regulator Reference and administration details Charity name Other names charity is known by Registered charity number Charity's principal address Berth Communty Associakn SCIO SC052426 Names of the charity trustees on date of approval of Trustees, Annual Report Office (rf any) Dates acted If not for whole year ofpenon (OT boty) entitled to Trustee name 10 11 12 13 14 15 16 17 18 19 20

Reference and administration details Names of all other charfty trustees durlng the perlod. If any. (for example, those who reslgned part way through the financial period) ame Dates acted Ti not Tor whoTe ear structure, governance and management Type of governing document 2 fw SCIO Trustee recruitment and appointment Potential trustees cc￿tact the Development Manager and go through a recruitment process. Trustees are then nominated arKI elected by members each AGM Objectives and activities Charltable purposes The objectives of the Association, as laid out in the constituiK>n are: the prevention and rel￿f of poverty. the athancement of citizenship and community development. the advancement of arts, heritsge, culture or science. the advancement of public participatic￿ in sport. the provision of recreational facilrties, or the organisation of recreational acttvities, ￿￿th the object of improving the conditions of lrfe for the persons for whom the facilstses or activities are primarily intended. the prrKnotion of equalty and diversty. the relTref of those in need by reason of age, ill-hea]th. disabilty, financial hardship or other disadvantage We have continued to operate and manage Betth Communty Centre efficiently, providing a space for people to come together through a variety of aetivtties. We have cc)ntinued to provide a variety of projects and activities throughout the year for the local community, including our over 60's fthess class, bowlers group, and ti>Jdler groups. We hosted ongoing social actNities ranging from a weekly dominoes club lo a wann hub. a variety of fftness dasses and activities and continued to provide supwt through our communty shop. We ran communty events such as the Christrnas Lights Switch on and St Inan's Gala Day. Our community cafe ran 5 days a week until end March 2025. Summary of the main activities In relation to these objects

Achievements and performance Summary of the main achievements of In April, we took on responsibilty for the caretaking team at Berth the charity during the financial period Communty Centre after facing significant cuts in hours from NAC. This came with many issues of it's own, particularly given financial restrictions however in the final quarter of this year, the situation has stabilised with a strong team in pla￿, and we are positive atMJJt vthat this means for the centre going forward. In April, the loca Carpet B0￿S Group which used d)e centre for their weekly games found themselves in a posrtion there they were possibly going to have to stop running. Following discussions with the group, we assumed fcfmal resFonsibilty f￿ the sessions to enable the group to continue running and have since delivered approximatdy 95 sessions. The Community Garden continued to grow and develop over the last year, trarEforming the Outdo￿ space at the Ccfflmunty Centre into a vibran( welcomirNJ and productrve hub for the whole town. We have a stror¥J volunteer team who dedicates many houts a week maintainiTrJ the gardens and have worked with the local school and care homes to develop international art projects around the garden. For the 3rf year. we oversaw the organisation of the Christmas Lights Swttch ￿. Despite many setbacks, including the removal of NAC financial suppcKt, we managed, with the support of some local businesses to organw anothw successful event for the IcKal communty. Our todd￿ group has continued to devdop over the last year and is now completely communty people. one of thich a d)ildminder leading both sessions. Established a partnership wth CEIS North Ayrshire to develop a Youth Ern￿OYment Hub. This has resulted in many local young people securing employmenL apprenticeships or going into further education, as well as many bcal employers being connected with fresh. nv)tivated young tslent. Financial review Brief statement of the charity's policy The charity will ensure reserves of 3 months running costs are on reserves maintsined. Details of any deficit Most of this yearfs shortfall relates to on&off costs and investment in the building and services. Several resource-intensive projects that were unsustainable in their current fomi were closed at the end of the financial year. This was a deliberate decision to protect our long-term finanaal health and free up capacity to focus on sustsinable, high-impact services. By making the right strategic cFh)ices now, we are confident we can retum to a more balanced position and buikl a stronger foundation for the future. Donated facilities and services (if any) Every Friday we provide a free hall let for a local group that gives out surplus fo(yJ for free to communty members. We provkle a free weekly space in our IT Suite for CEIS to provide youth employment support.

other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) OSCR will awt dlgitsl or typed signatsres Full name{s) Position (e.g. Chair) Chairperson Fin￿Ce Officer Date 21108125 21108125

APPENDIX 3

’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of Beith Community Association SCIO

Registered charity	SC052426
number
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year
	01 04 2024 to 31 03 2025
Set out on pages	(remember to include the page numbers of additional sheets)
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) 2005 Act and the 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 examiner’s statement My examination is carried out in accordance with Regulation 11 of the 2006 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	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	do not provide all the evidence that would be required in an audit and, consequently, I do
	not express an audit opinion on the viewgiven bythe accounts.
Independent examiner’s statement In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page*] 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 understanding of the accounts to bereached.
Signed: Date: 21/08/2025
Name:
Relevant professional
qualification(s) or body
(if any):
Address:

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose

APPENLMX2 Beith Community Association SCIO Receipts and payments accounts SC052426 OSCR irttL5h Charty RegJL3ror oi 2024 31 03 Section A Statement of receipts and payments Expendable Perrmnem Total fu￿ts cuwrem pewiod Total lurKls last period 1198 119B 7.036 2CS Grants 136 frcrn bArai tivibes (kns5 tsji recei 337 596 Rents frrm & bJilrfA 37 171 Al Sub tolal 7972 61,768 137.141 211289 Receipts trom a55et& Instment sales Proceeds from sale off￿d assels Prrxe•J%from sale 0f￿Ve$￿￿ts A2 Sub total Tolalr•¢•ipts 7S972 61.768 137.741 211289 Cross trJiffj Pl￿)￿L$ IrwesknntM￿awert tC6ts PaYTr￿ts relar#J direclyto ckn"¢able 3IT21 32￿71 243 023 Lega cc6ts A3 Sub total 101J12 187m2 16S397 A4 Pay1r￿lIS relating to asset arKI Instment ny)¥ements Purch￿ offixed assets A4 Sub total Totaipayments 101J12 187.092 165J97 Net rKepts/(payTn¢ntsl 401 45,891 AS Tran5fer5 to I (from) funds SurWus/(d•fi¢rtJ roryur

APPENDiX2 Belth Communlty Assoclatlon SCIO Section B Statement of balances SC052426 Uwesrricted Expendabbe Total current Toial lasi penod Categoties Details J rt4re£ tonere￿¢ to T￿re￿£ B1 Cash Cash bank baknc85 at stJlof 37.933 66.628 104,561 5S157 Surpktsl It￿￿11) athl ents aCcO￿t adjustmenl Pety cash bae 125.3391 P40121 149.3511 45.891 3.513 Cash and bank balance5 at end of yeat 11594 42.616 55210 104.561 ctyWsll Detai Io Morul£ CwreN v41w Irf Details Ca•t L4Yt ¥J r4regte nellre￿£ B3 Olh•r ass•ts Deiails L••t yJ4r to n¢?r¢•¢£ B4 Liabilrties L•Dt lo T￿r*￿£ B5 Cortirynt liabilrties 5wJned by ono iwo trwtees on behallol all thetrustee5 Print Name Date ol approval

APPENtMX 2 Beith Community Association SCIO SC052426 Section C Notes to the Accounts C1 Nature and purpose of funds (may be stated on analysis of funds worksheels) Tsry>e of acbvity or supported Jrvidud i H￿be[ ofgrants C2 Grants Total C3a Trustee remuneration a tntstee uoss this tKJx (1XheTh￿ c￿npl￿e SeCtK￿ 3bl Authority under which paid C3b Trustee remuneration - details C4a Trustee expenses If no expenses were to arry CIW trknstee dwiTrJ Ihe then cross this t#)x {olheNse complele ￿t￿)n 4b) N￿ber of tr￿tee$ C4b Trustee expenses - details Trantixtion Balance rtstanding at Nature of relationshi Nature of transaction C5 Transacllong wlth trustees and connectod persons C6 Other infomiation ReceiFrts & sc￿1.YjSXl

APPENDIX 2

Receipts & Payments SCIO.xlsx / Notes

December 2007

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