**WIGTOWN BOWLING CLUB** 

## **SCOTTISH CHARITY NUMBER SC052591** 

## **Receipts and Payments Account for the year ended 31[st] December 2025** 

|2024<br>£<br> <br>1,473<br>1,130<br>790<br>357<br>234<br>3,942<br>215<br>1,008<br>-<br>-<br>-<br>--------------<br>12,014<br>========<br> <br>433<br>248<br>105<br>465<br>3,670<br>60<br>948<br>130<br>1,130<br>520<br>115<br>357<br>187<br>51<br>--------------<br>8,419<br>========<br>--------------<br>905<br>=========|**Receipts**<br>Membership Fees etc<br>Sponsorship<br>Donations<br>Sales<br>Rental<br>Tournament Profit<br>Quiz Night<br>Bingo Night<br>Race Day<br>Soup Kitchen<br>Other<br>Total Receipts<br> **Payments**<br>Purchases<br>Insurance<br>Licence fees etc<br>Repairs & Maintenance etc<br>Wages & Ground care<br>Auditor<br>Electricity<br>Donations<br>Sponsorship<br>Competition & Registration Fees Etc<br>Miscellaneous<br>Bingo Night Expenses<br>Trophy & Engraving<br>Stationery etc<br>Total payments for charitable activities<br> <br>Deficit for the year<br>|2025<br>£<br>1,520<br>1,305<br>1,099<br>293<br>61<br>2,906<br>0<br>1,430<br>1,943<br>987<br>345<br>----------<br>11,889<br>----------<br>1,876<br>248<br>20<br>-<br>5,484<br>240<br>616<br>35<br>1,600<br>533<br>945<br>416<br>300<br>56<br>----------<br>12,409<br>----------<br>-----------<br>(480)<br>======|
|---|---|---|



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## **WIGTOWN BOWLING CLUB** 

## **SCOTTISH CHARITY NUMBER SC052591** 

## **Statement of Balances as at 31[st] December 2025** 


**----- Start of picture text -----**<br>
2024  2025<br>£   £<br>Bank and Cash in Hand<br>        27,526                                       Current Account  7,122<br>-    Deposit Account                                                      20,000<br>               95                                       Cash in Hand  74<br>----------------   -----------<br>        27,621                                       Closing Balance  27,196<br>==========       ======<br>Reserves<br>        26,716                                         Opening Balance  27,196<br>             905                                         Deficit for the year  (480)<br>                  -                                         Expenses overstated  -<br>----------------   -----------<br>        27,621                                         Closing Balance  26,716<br>==========       ======<br>**----- End of picture text -----**<br>


Approved by the trustees on 9[th] January 2026 and signed on their behalf by: 

Hazel Matthews - Treasurer 

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**CARSETHORN COMMUNITY DEVELOPMENT GROUP** 

## **Trustees** 

I report on the unaudited accounts of the charity for the year ended 31[st] December 2025 as set out on pages 1 to 2 of this document. 

## **Respective Responsibilities of the Trustees and the Examiner** 

Trustees are responsible for the preparation of the accounts in accordance with the terms of The Charities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006.  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. 

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006.  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 committee members 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; 

   - (a) to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 accounts Regulations; and 

   - (b) 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 be reached. 


Mr Stephen D Harman BA CA Messrs Carson & Trotter Chartered Accountants 123 Irish Street Dumfries DG1 2PE 

- 9[th] January 2026 

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