CARNWATH COMMUNITY DEVELOPMENT TRUST Trustees, Report & Financial Statements For the perlod 8 May 2024 to 31 March 2025 Scottish Charity No SC053336
ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE PERIOD 8 MAY 2024 TO 31 M4RCH 2025 CONTENTS Trustees, Annual Report ......................................... Independent Examinerfs Report............................ Statement of Receipts & Payments......................... .. statement of 8alances.................................................................................................................... Notes to Ihe Finandal Statements...................................................................................................
TRUSTEES, ANNUAL REPORT FOR THE PERIOD 8TH MAY 2024 TO 31 MARCH 2025 The tnistees are eaSed to present their report and financial statements together with the irmlependent examinerfs report for the period ended 31 Marth 2025. REFERENCE AND ADMINISTRATIVE DETAILS Charlty Nam• Charlty htumber Prlnclpal Address Carnwath Communlty Development Trusl SC053336 84 Main Streel, Camwath, ML118HH Carnwath ML118HH Curr•nt Trust••s Ind•p•ndont Examlmr John Ward. 131 Ne8Ven Road. Edlntrgh EH46 4NP 8TRUCTURE GOVERNANCE AND MANAGEMENT Governing Documenl Carnwath Communily Devek)pment Tn1 (CCDT) Is a Scotttsh Charftable Incorporated Organlsatlon (SCIO) whlch was regtstèred on 8" May 2024 and Is govemed by its conslttution. Appointment of Th8 tNees are eleed at Ihe AGM or CO•ooed durtng the accountlng year. Ofganisational Structur• The organlsatlon is Iwo tier organtsatlon whlch Is govemed by Ils; Trustees who hold regular meetirvas and generally cofttr Ihe adivities of Ihe organisation for example, the Trustees are responslble for monftoring and controlllng the finandal positlon of the organiSl0n, The rneMbe of the Trusl who have ihe iigm to attefKI members, meetlngs (Includlng any annual members, meetlng) and have Important powers uTrJer the constitutlon; In particular. the members appolnt people to serve on the board and lake dedsions on changes to the constdthbn itsew. The tru is volunieer and had no employees during ihe reportlTrJ perk)d. OBJECT8 & ACTIVITIES Th8 charlty's obj'ects are: . the advancement ol (%ilzertshlp or communliy development through the org8nlskng of communlty-based adlvitles that foster prlde In Ihe communlty ol Camwath and surroundlng areas. the provision of recreatlonal fadlltles, or the organisatlon of recreatlonal a(lvitles, wlth the of4eca of Improvlng the condltlons of IAfe for the persons for whom the facilities or adivTrli85 are primarily intended ACHIEVEMENTS & PERFORMANCE Camath Communlty Development Trust has been eslabllshed to assume some of the operatlonal functlons currently undertaken by Camwath Communty Council. allth¥ing the Communrty Council io refo$ on its core strdtegic 8Ctivities. However, due to eernal compllcatlons, Indudlng the requiremerrt from Soulh Lanathshlre Coun¢s1 not to change bank accounts untll the end of the buikllng proJe(* the transltlon wocess has been delayed, and 811 financial transacaions and 8dmlniStrntive activities have conlinl io be managed by the Communlty Coundl.
TRUSTEES, ANNUAL REPORT TH FOR THE PERIOD 8 MAY 2024 TO 31 MARCH 2025 Desprte these delays. CCDT has been actively delivering community-based initiatives. This includes engaging with residents, contributing lo the up(Jate of the locality's Place Plan, organising community events such as Halloween and Christmas parties, supporting and collaborating with other community organisations, working in partnership with the local school, 8nd liaising with the Community Council on the development and opening of the local circular economy community shop. FINANCIAL REVIEW As per above the Developrnenl Trust as not been trading during Ihis period and therefore has had no income or expenditure to report on. FUTURE PLANS Camwath Communlty Development Trust plans to develop ils activilies in the next financial year. Key priorities include.. Ownership and management of the Village Enterprise Hub entrepreneurship. Ownership and management of the Circular Economy Hub (Community Shop) - a sustainable comfftunity resource. Volunteer Training as a Route to Employment - equipping local residents with skills, experience, and confidence to aGcess employmenl opporiunities. Community engagement on the future of the area decision-making. supporting local businesses and ensuring local voices shape priorities and Cornmunity activities, including.. Over 50s Lunch Club Dementia Coffee and Chal Group Job Club These initiatives aim to foster inclusion, wellbeing, and economic resilience across the community. All plans, as ever, 8re contingent on securing future funding lo deliver these initiatives effectively. APPROVAL Thls report was approved by the iruslees on 30 odober 2025 and signed on their behalf by.,
INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD 8TH MAY 2024 TO 31 MARCH 2025 Independent Examinerfs Report to the Trustees of Camwath Community Development Tntst I report on the accounts of the chartty for the year ended 31 March 2025, whlch are set out on pages 8 to 8. Respectlve responslbilitles of Truslees and Examiner The charity's trustees are responslble for the preparation of Ihe accounts in accordance wilh Ihe tenns of th8 Charities and Trustee Investment (Scotland) Act 2005 (Ihe 2005 Acii and the Charilies Accounts (Scotland) Regulations 2008 (as amended) (Ihe 2006 Regulalions?. The trustees cOnser that the audil requirement of Regulation (10)(1)(d) of the 2006 Regulations does not appty. It is my resFrf)nsibility to examine the accounts under section (44>(1)(c) of the 2005 Act an(1 to state whether particular matters have come to my attention. Basls of Independent Examlnefs Statement fvly examination is carried out in accordanc* wlth Regulation 11 of the 2006 Regulations. An examinatlon Indudes a revlew of the accountlng records kept by the charlty and a comparfson of the accounts presented with those reconls. It also indudes conslderatlon of any unusual items or disdosures in the accounts, and seeks explanatlons from Ihe trustees conceming any such matters. The procedures undertaken do not wovtde all the evidence thal would be required In an audil, and consequentty I do not express an audit opinion on the view given by Ihe accounts. Independem Examlnefs Statsment In connectlon with my examinatlon. no matter came to my attentlon:. which glves me reasonable cause lo believe that in any materfal respect, the requlremenls to keep accounting records in accordance with se(aion 44{1)(a) of the 2005 Ad arKI Regulation 4 of the 2006 Regulations, and to prepare accounts whlch accord wlth the accounting recortls 8nd comply wlth R8gulatlon 9 of the 2006 Regulatlons have not been met, or 2. to whlch. In my oplnlon, attentlon should be drawn In orderto enable a proper un(lerstandlng of the accounts to be reached.
STATEMENT OF RECEIPTS & PAYMENTS FOR THE PERIOD 8TH MAY 2024 TO 31 MARCH 2025 Total xe 2025 Receipts Donalions Legacies Grants Income from property Fund Raisi In*StMe IrKome Other Charftable ActhAtles Sale of Fixed Assets Sale of Invaslments Payments Fund Ralslw Costs Ch8rttable Acthnties Go¥ernance Costs Accounts Preparation Independert Examln8tbn Tnstee MeetidS Trslee Expenses Ottffjr Purchase of Flxed Assets Purchase of Inlments Net movement In funds Trarsfers between furrfts SurplusllDefKil) for year The Notes on pages 8 fonn an Integral part of these 8c£ounts.
STATEMENT OF BALANCES AS AT 31 MARCH 2025 Total Note 2025 Funds Reconciliation Balance as at 01 April 2024 Surplusl(Deficrt) for year Balance as at 31 March 2025 Bank & Cash Balances Cash at Bank Cash in Hand Investments Other Assets Liabilities Contingent Liabilities The Notes on pages 8 form an integral part of these accounts. These accounts were approved by the Irustees on 1 December 2025 and sned on their behalf by:
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 8TH MAY 2024 TO 31 MARCH 2025 Basis of Preparation These accounts have been prepated on the recelpts & payments basis in accordance with." (a) The Charities and Trustee Investment (Scotland) Aca 2005 (b) The Charities Accounts (Scotland) Regulations 2006 (as amended) Taxalion (a) The charity Is not liable to corporation tax or caprtal gains tax on tts charitable acllvities. (b) The charlty Is not reglstered for VAT. Transactions with trustees and relaled partles (a) No remuneration wa5 paid to twstees or any persons nnected wlth them during the period (b) No expenses were re1mbud to the tThees durfng the period