APPENDIX APPENDIX 3 3 Scottish Charity Regulator Scottish Charity Regulator Independent examiner's report on the accounts Independent examiner’s reportonthe accounts V2 ww _ Report to the Dean Acres Community Centre |
trustees/members trustees/members of of | Registered Registered charity charity SC052517 |SC052517 | On On the accounts o f the the accounts number numberof the || Period start date _ . .| Period end date | charity harity for the period for the period Day01 Day[Period start date ] 0 4 04|[Month ] Month 202 Year 2025| Year to |to 31 |Day31 Day 03 |03_ Month Month 2026 2026 Year Year ||
Set out o n pages Set out on pages tt|mnfarnbornerember to additional Include theheypage || Respective The charity's trustees are responsible for the preparation of the accounts in accordance The charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities responsibilities of of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations consider that the audit requirement of Regulation 10({1) (d) of the Accounts Regulations does does not apply. It is my responsibility to examine the accounts as required under section 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 Basis of of independent independent My My examination examination is carried out in accordance with Regulation 11 of the 2006 Accounts is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner's examiner's statement statement Regulations. Regulations. An examination includes a review of the accounting records kept by the 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 charity and a comparison of the accounts presented with those records. It also includes consideration consideration o f any unusual items o r disclosures in the accounts and seeks 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, | do |
not express an audit opinion on the view given by the accounts. not express an audit opinion on the view given by the accounts.
Independent Independent examiner’s examiner's In the course of m y examination, no matter has come to my attention [other than that In the course of my examination, no matter has come to my attention [other than that statement | disclosed on the attached page] disclosed on the attached page] 1. 1. which which gives m e reasonable gives me reasonable cause to believe that in any material respect the cause to believe that in any material respect the
requirements: requirements:
• * — to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and Regulation 4 of the 2006 Accounts Regulations, and • * to prepare accounts which accord with the accounting records and comply with to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations Regulation 9 of the 2006 Accounts Regulations
have not been met, or have not been met, or 2. 2. to which, in my opinion, attention should be drawn in order to enable a proper to which, in my opinion, attention should be drawn in order to enable a proper __«_ understanding of the accounts to b e reached. understanding of the[accounts][to][be][reached.] _ ee Signed: . 2 | Date: goats DQ ‘bw: | ely [a
Relevant professional Relevant professionalName: “David . simpson Simpson -a 7 OO 7 - SO4 qualifications) or body qualification(s) or body (if any): {if any): Address: 10 Clackmannan ClackmannanLaird’s Drive. Drive 2 OO a oe|
FK10 FK10 4EQ 4EQ oe
*Please “Please delete delete the words the words i n the in the brackets brackets if they do not apply. if they do not apply. If the words If the words do do apply, apply, set out those set out those matters matters which which have have come come to your attention to your attention on the on the following page. statement Address: | 10 Laird's OSCR Period end date
Name: David following page. 44(1) (c) o f the Act and t o state whether particular matters have come t o my attention. Report to the Dean Acres Community Centre 28/4/26 Respective Signed:
DACC Final Accounts 2025-26
Dean Acres Community Centre
FINAL ACCOUNTS - FINANCIAL YEAR 2025-26
| 2025-26 | 2024-25 | |||||
|---|---|---|---|---|---|---|
| Notes | £ | £ | ||||
| Receipts | ||||||
| General | ||||||
| Fife Council Grant | 3,977.00 | 9,633.03 | ||||
| Hall Hire (Community) | 2,520.00 | 2,720.00 | ||||
| Hall Hire (Commercial) | 2,625.00 | 1,395.00 | ||||
| Donations (Warm Space) | 703.04 | 1,815.51 | ||||
| Donations (Other) | 58.34 | 1,040.00 | ||||
| Grant (Other) | - | 0.00 | ||||
| HMRC (Gift Aid) | 453.88 | 502.55 | ||||
| Gas/Electricity/Water Refund | - | 16.85 | ||||
| Gifts | - | 0.00 | ||||
| Interest on Savings and Investments | 368.68 | 195.78 | ||||
| Other inc Fairs and Special Events | : | 0.00 | ||||
| 10,705.94 | 17,318.72 | |||||
| Payments | ||||||
| General | ||||||
| Insurance Electricity Water |
220.80 618.00 - |
242.36 1,057.63 85.12 |
||||
| Gas | 883.99 | 1,326.93 | ||||
| Accounts Inspection | - | 40.85 | ||||
| Caretaking | - | 2,393.89 | ||||
| Recycling and Waste Collection | 60.00 | 226.86 | ||||
| Building Upkeep | 356.89 | 4,447.28 | ||||
| Defibrillator | 1,000.00 | - | ||||
| Garden | 1,355.00 | 181.80 | ||||
| Gardening Competition Expenses Newsletters and Leaflets |
300.00 94.00 |
0,00 64.00 |
||||
| Charitable Grants | - | : | ||||
| Administration | 233.92 | 101.85 | ||||
| Warm Space Expenses | 602.02 | 700.23 | ||||
| Consumables | 117,15 | 50.97 | ||||
| Finance Charges | - | 3.80 | ||||
| Other Inc Fairs andSpecial Events | - | 475.82 | ||||
| Miscellaneous | 204.11 | 115.02 | ||||
| 6,045.88 | 11,514.41 | |||||
| Surplus/Deficit(Income-Expenditure) | 4,660.06 | 5,804.31 | ||||
| Statementof | Overall Funds | |||||
| Balance Brought Forward at Start ofYear | 22,059.72 | 16,255.41 | ||||
| Surplus/Deficit (-) | 4,660.06 | 5,804.31 | ||||
| Twins Balance Funds at 31st March Carried Forward |
960.00 27,679.78 |
: 22,059.72 |
||||
| RepresentedBy | ||||||
| SantanderBankAccount | 0.00 | 0.00 | ||||
| Co-op CurrentAccount | 8,038.60 | 2,937.66 | ||||
| Co-op SavingsAccount | 19,619.95 | 19,251.27 | ||||
| Event Float | 0.00 | 0.00 | ||||
| Cash in Hand | 21.23 | 61.46 | ||||
| Credits not yet cleared | 0.00 | 0.00 | ||||
| Less Unpresented Cash/Cheques | 0.00 | -190.67 | ||||
| 27,679.78 | 22,059.72 |
Notes
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DACC Final Accounts 2025-26 DACC Final Accounts 2025-26
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Signed (Treasurer): Signed (Treasurer): .....-\ecee.doZ dull oe henomesesteereeeseeee Date: - ASL OT ZO Ho
Name: ADRES, CLARK
-.
.... Date: 28/04/2026
ADRIAN CLARK
Address:
Name:
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I have examined the Charity's accounts and financial records. To the best of m y |have examined the Charity's accounts and financial records. To the best of my knowledge and belief, and in accordance with the information and explanations given knowledge and belief, and in accordance with the information and explanations given
to me, the Receipts and Payments to me, the Receipts and Payments Account Account and the Statement and the Statement o f Balances have been of Balances have been properly prepared from the records of the Trustees and are in agreement with those properly prepared from the records of the Trustees and are in agreement with those records.
Signed (Independent Examiner): Signed (Independent Examiner):ee D ate : 2 3 /+ ( 2 6 ) Date: 2ltfroe Name: Darien Simlsod Address: ....!.2... GAISOS, DAVE 1,[CLackrranngn] , FIO GED A d d r e s s : 10 CAIROS DRIVE, CLACKMANNAN, FRIO 4EQ. records. Name: DAus SimPson
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