IRIS Accounts Production v25.3.0.601 Other Company accounts True false Pounds 13.6.24 30.4.25 30.4.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC813579 2024-06-12 SC813579 2025-04-30 SC813579 2024-06-13 2025-04-30 SC813579 2024-06-12 SC813579 ns0:CharitableCompanyLimitedByGuarantee 2024-06-13 2025-04-30 SC813579 ns15:PoundSterling 2024-06-13 2025-04-30 SC813579 ns11:FRS102 2024-06-13 2025-04-30 SC813579 ns11:IndependentExaminationCharity 2024-06-13 2025-04-30 SC813579 ns11:SmallCompaniesRegimeForAccounts 2024-06-13 2025-04-30 SC813579 ns11:FullAccounts 2024-06-13 2025-04-30 SC813579 ns11:CharitiesSORP 2024-06-13 2025-04-30 SC813579 ns16:EnglandWales 2024-06-13 2025-04-30 SC813579 ns11:RegisteredOffice 2024-06-13 2025-04-30 SC813579 ns0:Trustee2 2024-06-13 2025-04-30 SC813579 ns0:Trustee3 2024-06-13 2025-04-30 SC813579 ns0:Trustee4 2024-06-13 2025-04-30 SC813579 ns0:Trustee5 2024-06-13 2025-04-30 SC813579 ns0:Trustee1 2024-06-13 2025-04-30 SC813579 ns0:Trustee6 2024-06-13 2025-04-30 SC813579 ns0:Trustee7 2024-06-13 2025-04-30 SC813579 ns11:CompanySecretary1 2024-06-13 2025-04-30 SC813579 ns0:Activity8 2024-06-13 2025-04-30 SC813579 ns10:WithinOneYear 2025-04-30 SC813579 ns0:TotalUnrestrictedFunds 2025-04-30 SC813579 ns10:PlantMachinery 2024-06-13 2025-04-30 SC813579 2 2024-06-13 2025-04-30 SC813579 ns10:OwnedAssets 2024-06-13 2025-04-30 SC813579 ns10:PlantMachinery 2025-04-30 SC813579 ns10:UnlistedNon-exchangeTraded ns10:AdditionsToInvestments 2025-04-30

REGISTERED COMPANY NUMBER: SC813579 (Scotland)

REGISTERED CHARITY NUMBER: SC053445

| REPORT OF THE TRUSTEES AND |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 13 JUNE 2024 TO 30 APRIL 2025 |

| FOR |

| CURL AYRSHIRE CHARITY |

CURL AYRSHIRE CHARITY

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 13 JUNE 2024 TO 30 APRIL 2025

| Page |

Report of the Trustees | 1 |  | to |  | 3

Independent Examiner's Report | 4 |

Statement of Financial Activities | 5 |

Balance Sheet | 6 |  | to |  | 7

Notes to the Financial Statements | 8 |  | to |  | 10

CURL AYRSHIRE CHARITY (REGISTERED NUMBER: SC813579)

REPORT OF THE TRUSTEES

FOR THE PERIOD 13 JUNE 2024 TO 30 APRIL 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 13 June 2024 to 30 April 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and activities

Curl Ayrshire Charity aims to be a world leader in the design and operation of an ice rink, primarily for curling. This includes providing a sustainable business and working towards a net zero model while engaging with the local community through schools and other bodies to offer the facilities, following consultation, for wider sporting or recreational community use in the summer months.

The company's charitable purpose is the advancement of public participation in sport, and primarily the sport and activity of curling, and in so doing to, among other things:

(a) provide, organise or assist in the provision of facilities;

(b) to encourage and actively promote public participation (including through volunteering) in sport and activity;

(c) to organise and provide training, coaching and education not only for those directly participating in sport, but also the public generally about sport and activity; and

(d) to promote wider community participation in healthy recreation through sport and activity.

The Charity will continue to actively engage members, the wider curling fraternity and the local community to support the aims of Curl Ayrshire Charity.

The Charity will also seek financial support from any relevant bodies who may be interested in these aims.

The Trustees have paid due regard to guidance issued by the Office of the Scottish Charity Regulator (OSCR) in deciding what activities the charity should undertake.

CURL AYRSHIRE CHARITY (REGISTERED NUMBER: SC813579)

REPORT OF THE TRUSTEES

FOR THE PERIOD 13 JUNE 2024 TO 30 APRIL 2025

ACHIEVEMENTS AND PERFORMANCE

It has been a very busy season for us in our first year as Curl Ayrshire Charity where many of our energies have been focused on the provision of a new-build ice rink.

Having formed a company and registered with Companies House, and having achieved charitable status from OSCR, we formed a board of directors with a range of remits to take forward this initiative.

With the support of South Ayrshire Council, we secured funding to have a professional business plan written.

We explored the local and wider area to consider where an ice rink could be built. From approximately 35 sites we have one preferred site centrally in Ayr on land owned by South Ayrshire Council.

We have engaged with several officers in South Ayrshire Council in addition to local councillors, MSPs and MPs. We have engaged with Sport Scotland and Scottish Curling, (the national governing body for the sport of curling in Scotland), to seek advice and support. Currently, and with the advice and support of a local councillor, we are in the process of completing an application for Community Asset Transfer of the ground where our preferred site lies. Relationships have been fostered between local councillors and Scottish Curling through joint meetings with board members.

The design of the proposed building is based on guidelines produced by World Curling, (the international governing body of the Olympic winter sport of curling and the Paralympic winter sport of wheelchair curling). These guidelines include information on Disability Discrimination Compliance (DDA) and energy usage.

Using World Curling guidelines, contact has been made with several suppliers of equipment to ascertain costs. All equipment is designed to a high level of energy efficiency. Contact has also been made with a local contractor, and through him an architect, who can offer a complete design and build service, again using World Curling specifications. We have also commissioned a preliminary energy performance report using solar panels, and following consultation with an experienced local energy consultant, a full energy performance report will be done shortly looking at all sources of energy with an aspiration of working towards a net zero facility.

Our director of Curling Development has been working closely with Scottish Curling's Area Development Manager to help develop strategies for the implementation of floor curling within local schools to help raise the profile of curling within the local community and as a form of community engagement to consult young people in the area regarding future possible opportunities. In addition, they have been liaising with Scottish Curling Workforce Manager, to ensure the future development needs of our coaches are met. They have recruited a member to undertake appropriate training as a Safeguarding Officer to advise and support members in our current situation and to ensure that we are appropriately prepared for our future new build.

Our director of Commercial & Community has established a wide number of local links and through these has developed a funding plan identifying possible sources of funding to take forward this initiative.

We continue to have a membership of 350, and through our Webcollect member database system ensure that we update them on progress as appropriate. For our membership we have endeavoured to ensure that they have open access to local and national competitions and with the continued support of Scottish Curling can continue to curl with our previous identity, for the foreseeable future. We have maintained social links with our members through social events and we had a very successful Burns Supper in January with excellent attendance. This is a good indicator of the commitment of our members to move forward as a body towards a new, purpose-built venue.

FINANCIAL REVIEW

Financial position

This is our first period of operating and our main source of finance was the transfer of assets from Ayr Curling Club, as agreed at a general meeting in September 2024. This amounted to £54,891. Other activities incurred a small loss of £739, resulting in total funds being carried forward of £54,152.

Fixed assets are made up of curling stones at £16,416 and investments of £2,800. The investments are shares held in Ayrshire Curlers Limited, currently carried forward at cost, but with an unknown value as Ayrshire Curlers Limited is in liquidation.

We have a current account and an interest-bearing savings account with Virgin Money. Investment income from the savings account was £431.

CURL AYRSHIRE CHARITY (REGISTERED NUMBER: SC813579)

REPORT OF THE TRUSTEES

FOR THE PERIOD 13 JUNE 2024 TO 30 APRIL 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity was established under a Memorandum of Association which established the objectives and powers

of the company and is governed under its Articles of Association.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC813579 (Scotland)

Registered Charity number

SC053445

Registered office

C/O Stewart Gilmour & Co

Chartered Accountants

24 Beresford Terrace

Ayr

KA72EG

Trustees

Andrew Baird (appointed 13.6.2024)

Robert Walter McKay (appointed 13.6.2024)

Colin Naismith (appointed 7.10.2024)

Isla Robison (appointed 5.10.2024)

Neil Sands (appointed 13.6.2024)

William Charles Steele (appointed 5.10.2024)

Alison Mary Young (appointed 5.10.2024)

Company Secretary

Alison Mary Young

Independent Examiner

Stewart Gilmour & Co.

Chartered Accountants

24 Beresford Terrace

Ayr

KA7 2EG

INCORPORATION AND COMMENCEMENT OF ACTIVITIES

Curl Ayrshire Charity is a registered charity and is a company limited by guarantee as defined by the Companies Act 2006. The charity was incorporated as a Scottish charitable company limited by guarantee on 13 June 2024 and it commenced operations on the same date.

Approved by order of the board of trustees on 5 August 2025 and signed on its behalf by:

Alison Mary Young - Secretary

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

CURL AYRSHIRE CHARITY

Independent examiner's report to the trustees of Curl Ayrshire Charity ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the period 13 June 2024 to 30 April 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Kenneth C. Livingstone B.A., C.A., A.I.P.F.M.

The Institute of Chartered Accountants of Scotland

Stewart Gilmour & Co.

Chartered Accountants

24 Beresford Terrace

Ayr

KA7 2EG

5 August 2025

CURL AYRSHIRE CHARITY

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE PERIOD 13 JUNE 2024 TO 30 APRIL 2025

| Unrestricted

| fund

| Notes | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 816 |

Other trading activities | 2 | 3,340 |

Investment income | 3 | 431 |

Other income | 100 |

Total | 4,687 |

EXPENDITURE ON

Charitable activities

Advancement of participation in sport | 5,426 |

NET INCOME/(EXPENDITURE) | (739 | )

Other recognised gains/(losses)

Gains on revaluation of fixed assets | 54,891 |

Net movement in funds | 54,152 |

TOTAL FUNDS CARRIED FORWARD | 54,152 |

CURL AYRSHIRE CHARITY (REGISTERED NUMBER: SC813579)

BALANCE SHEET

30 APRIL 2025

| Unrestricted

| fund

| Notes | £ |

FIXED ASSETS |

Tangible assets | 6 | 16,416 |

Investments | 7 | 2,800 |

19,216 |

CURRENT ASSETS |

Cash in hand | 35,543 |

CREDITORS |

Amounts falling due within one year | 8 | (607 | )

NET CURRENT ASSETS | 34,936 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 54,152 |

NET ASSETS | 54,152 |

FUNDS | 9

Unrestricted funds | 54,152 |

TOTAL FUNDS | 54,152 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

CURL AYRSHIRE CHARITY (REGISTERED NUMBER: SC813579)

BALANCE SHEET - continued

30 APRIL 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 5 August 2025 and were signed on its behalf by:

Neil Sands - Trustee

CURL AYRSHIRE CHARITY

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 13 JUNE 2024 TO 30 APRIL 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

| Accounts are prepared in £ sterling which is the functional currency of the charity. They are rounded to the nearest whole pound.

| Income

| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

| Expenditure

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Curling stones | - | 10% on reducing balance

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. | OTHER TRADING ACTIVITIES

£ |

| Fundraising events | 2,340 |  |

| Sponsorships | 1,000 |  |

3,340 |  |

CURL AYRSHIRE CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 13 JUNE 2024 TO 30 APRIL 2025

3. | INVESTMENT INCOME

£ |

| Deposit account interest | 431 |  |

4. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

£ |

| Depreciation - owned assets | 608 |  |

5. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the period ended 30 April 2025.

| Trustees' expenses

| There were no trustees' expenses paid for the period ended 30 April 2025.

6. | TANGIBLE FIXED ASSETS

| Curling

| stones

£ |

| COST

| Additions | 17,024 |  |

| DEPRECIATION

| Charge for year | 608 |  |

| NET BOOK VALUE

| At 30 April 2025 | 16,416 |  |

7. | FIXED ASSET INVESTMENTS

| Unlisted

| investments

£ |

| MARKET VALUE

| Additions | 2,800 |  |

| NET BOOK VALUE

| At 30 April 2025 | 2,800 |  |

| There were no investment assets outside the UK.

| Fixed asset investments comprise of 3,350 Ordinary £1 shares of Ayrshire Curlers Limited, these having been transferred to the charity from Ayr Curling Club during the period.

CURL AYRSHIRE CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 13 JUNE 2024 TO 30 APRIL 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£ |

| Other creditors | 107 |  |

| Accruals and deferred income | 500 |  |

607 |  |

9. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| in funds |  | 30.4.25 |

£ | £ |

| Unrestricted funds

| General fund | 54,152 |  | 54,152 |  |

| TOTAL FUNDS | 54,152 |  | 54,152 |  |

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Gains and |  | Movement |

| resources |  | expended |  | losses |  | in funds |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 4,687 |  | (5,426 | ) | 54,891 |  | 54,152 |  |

| TOTAL FUNDS | 4,687 |  | (5,426 | ) | 54,891 |  | 54,152 |  |

10. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the period ended 30 April 2025.