S¢ottish Charity Numbei.. SC000706 Merkinch Community Centre Association Annual Report and Financial Statements for the year ended 31 March 2024 |+P Innes & Partners Chartered Certifi@d Accountants
Merklnch Community Centre Association Contents Page Report of the Trust¢ Report of th¢ Independent Examinei Receipts and Payments Account Stsfrment of Balanccs Notes to ihe Financial Statement
Merkinch Community Centre Association Report of the Trustees for the year ended 31 March 2024 The Tnte¢S are pleased to present their report together with th¢ flliancial staternents of th¢ Charity for the year ended 31 March 2024. Reference Ind AdministratiTre Information Trustees.. Reglslered Office." Coronation Park Inverness IV3 8AD Website.. Charity Number.. SC0007C)6 Jndependeni Eyaminei". artners 9 Ardross Street Inverness IV3 5NN ,Imiie Bankers.. Bat]k of SLotLand 2-6 F.astgaie Inverness IV2 3NA Soliciiors.. McLeod & McCAllum 28 Que¢Ds¥ate Inv¢rn¢ss IVI IYN Structure Government and Man&gcment Governin Docum¢nt The Merkinch CoTnmunity Centre As50eiation is a Seottish Charitable Inc()rporated ()rganis8tion incorporated on I l November 2016. The Chariry was previously a Charitable Cornpany and became SCIO in 2016 and is govcrncd by thc Trustces. Tnjstee Ind_uc_lion and Training Any new Trustce who is appointed to the BoaTd is given some mentoring through the ChaiT of Ihc Boar by giving thern a tour ol Ihe centr¢. insight into all Ihe user 0upS attivities who usc the centre and also how the structrjre of governaTtce is practised within Ihe day to day nning of the centre. The Chair explains the following= l. The obligations of Trttees 2. The main docurnents and policies which sei out the operational fratnework for the Merkinch rnmmiinity fpntrp A lshrixtinn inrliidinB x rnpy (Trf ihp rnn%tinitinn 3. Resourcing and cunent financial position as se¢ out in the lafrst published accounts 4. Futhre plans and objectives Page I
Merkinch Community Centre Association Rcport of the Trustees for the year ended 31 March 2024 Rlsk Management Centrc poli¢ies coycr a widc rangc of opcralional aspccts within tlie Community Centre and cn5ure positive working pra¢tices. The Highlife Highland Facilities Manager oversees all aspects of Health and Safety within the buildin¥. Organlsatlonal Structure The Merkinch Community Centre Association has a Board of Trnstees who are stralegieally responsible for the overall operation of the charity. They employ sessional staff and freelance workers for various pieces of work. The Board ¢ontra¢ts with a Development OITicer and this ¢ODtrxt provides three days per week development and management services. There is a Focus Group which meets from tim¢ to time. in order to discuss the day-to4ay operations of the Centre and provide a forum for debate aEKJul any Proposed changes lo Ihe serviLe. There are fiv¢ staff employed by Highlife Highland: l. Facililies Manager who is responsible for PoliLy and Procedures 2. Clerical Assislant who is responsible tor general admin duties 3. Carelaker (full time) who is responsible for Maintenance and Stewarding tasks 4. Leisure Assistant (par£ time) who is responsible for st¢warding fiLnctions 5. The cleaningyervices are provided by the Highland Council Objective8 and Actlvldeg The Charity's ObJts and prinlipal aLtivilics to.. Promoie the wellbeing and benefit of th¢ residents Rnd inhabitants of the Merkinch area of Inverness. 2. Associatc with th¢ Local Authority, lo¢&1 clubs, voluntary or8ani8ations, membcrs, residents, and inhabiLants in a cornmon effort to advance education and 10 provide facilities in Ihe interests of social welfare frtrr rhe recreation and leisure time occupation with the objects of improving the onditions and quality of life of the said residents and inhabitants. The main objectives and activities for ihe year continued to provide a range of learning and leisure opportt]nities for local people, although the Centre is used by people from all over the city of Inverness and wider environs. The Merkineh Communiry Centre Asso¢iation is w&i¢hful of local and national trends within the Community Leaming and Leisure field. It takes a keen interest in the successes of other cenlres and seeks to nerwork witl) othcr Community L£aming and Leisure Officers. The Lentre Management and 5taft lletwork with a wide Tange of agcncies across the city, howevcr local dernand has the highest priority for provision of services and aTry local person who suggests a new idea is taken seriously and the idedb would b¥ diSLusg¥d wilh lh¢ Trusl¥¥s. Page 2
Merkinch Community Centre Association Report of the Trustees for tbe ye&r ended 31 March 2024 Achlevements and Perfornianee Thc past year has been one of building up bookings and delivering cvents, seeking to secure Dngoing bookings for all the rooms. Sin¢¢ ¢ovid there has been a distinct change where organisations are now using zoom meetings for their training cvcnts and also somc cu51oTn¢fS have found other venues which are more suitable to rheir needs. There is a distinct trajectory downward$ our bookings and we are constantly seeking to secure new customers. The Development Officer has been very a¢tiv¢ in seeking to secure such new lets from otheT community and spons groups in order to continue ihe business. During the year MCC continued to provide services to our communiry groups &s follows: l. Knitting and Lrochct groups 2. Various dance groups- Step n Style. Highland, Line Dancing and Swing dance Group 3. Various sport5 8ctiviti¢s- Archery. Tai Chi and Karate 4. Arts Groups- Invcm¢ss Art Society. Singing for Pleasure, Falcon Drama and Rainbow Singcrs 5. Social Groups- Hobbies Group. Lunch Club for elderly and Falcon Baking 6. Siipport Groups- Clear Cut for alcoholics 7. Christmas Concert and various SMAII scale celebration ¢vents throughout the year. uildin Maintc During the year, we continued to monitor the interior and exterior aspects of the building and Teport any issues to Highlife Highland. Wh¢n there are oicasions of heavy rain this frcqucntly causes Icak5 and damage to internal property. Highland Council are very supportive of our centre io have these repairs done as soon as p()ssible. inaneial Review A large amount of the Centre's income eome$ from user 8roup8 paying rent for the use of space, admissions to classes and Affiliation fees. There is also a considerable amount of ndraising which is secured through various events throughout the year and raffles. Donations are often given by members of the publi¢. A three year Funding Bid to Impact Funders has Provided support for our volunieer proje¢l. The Development otfiGer does the bookkeeping and sends data to the accountant eaGh rnonth. It is the C¢ntre Poli¢y to retain al least six months of reserve5 for opuational costs. The charity plans to continue the ongning programme nf activiti&s and al.so cn7tsideT a fihllre sustainable 8ppro8ch whether through the work of the ongoing charity or through Highlife Highland Management. FinanelAI Revlew and Reserves Policy There wa5 a deficil for the year of £9,556 (2023-. deficit £1,117). At the year•end there were total funds of £108,02312023.. £117,579). It is th¢ Centre Policy to retain at l¢ast six months of reserves for opcrational costs. The trnstees believe that they will be able to meet expenses as they arise. Approved by the tnjstees on Th.. September 2024 2nd signed on their behalf by.. Page i
Merkinch Community Centre Association Report of the Independent Examiner for the year ended 31 March 2024 I rcport on the accounts of the charity for the year ended 31 March 2024 which ar¢ set out on pagcs 5 to8. Respeetlve responsibilities of trustees and examiner Th¢ ¢hariry's trustc¢s arc rcsponsiblc for the preparation of thc accounts in accordance with thc tenns of the Charities and Trustec Investment (Scotland) ACL 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trust¢e$ consider that the audit requirement olRegul&tion l O(1 ) {d) ol the Accounis Regulations docs noi apply. It is my responsibility to examine thc accounts as required under section 44(1 l (c) of the Act and to state whether pallicular matters have come to my attention. Basls of Independent examiner's Statement My examinaiion is earried out in accordance with Regulation I l of the Charities A¢couni$ (Scotland) Regulation$ 2006 la.$ amended). An exllmination includes a review ()f the accounting records kepi by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual iterns or disclosures in the a¢¢ounts, and seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audi¢ and consequerttly I do not express an audit opinion on the view given by the accounts. Independent Ex8mlner's Statement In the course of my examination, no matter has come lo my attention - which gives me reasonable cause lo believe that in any material respect the requirements.. lo kccp accounting rL'¢ords in accordance with Scclion 44{1) (a) of Ihc 2005 Act and Regulation 4 of the 2006 ALLounts Regulations (as amended), and to prepare accounts which accord with the accounting records and comply with R¢gul8tion 9 of rhe 2006 Accounis Regulations (as amended) have not been met, or 2. to which. in my opinion, attention should be drawn in order lo enable ? proper understanding of the acc.rtrunts tn he reaehed Irerttsr Innes & Partners Limited Chartered Certifi¢d Accountants 9 Ardross Streel Inverness IV3 5NN Date: 3fyseplember 2024 Page 4 |+P Innes & Partners Charterwj Certffied Accowrants
Merkinch Communi Centre Association Reeelpts & Payments Account Year ended 31 Mareh 2024 21124 2023 G¢utTal Fund Retrlcted Fumd8 Total Fundi General Rttrfttcd Fuud Tothl Recelpts Donairon5 Grant5 Rwm Hire Athni$$i Coffrr Bar Eguipmtrtt Hir¢ MinibJ5 Incorne H(6piialiry Friendship Club Incoft Sundry JntDme FurtdrAi8inB Tncome Sale of Asset 3.735. 3,735.IKJ 26.800.00 36,929.ffl) 23.361.QO 2.984.1 597.00 4.814.00 8.574.00 1,933.QO i.fK)o.00 1,204.00 250.00 2,966.00 1.884.00 8.800.00 230.00 4.850,(J) 8,8(XJ.j 31.612.(X) 21,901.(X) 2,454.(X) 176. 7.656.(X) 7.817.(K) 1,686. 5.4(X) (x) 1.852.¢X) 50.0(X).(x) 26.8). 36.929. 23,361. 2,984. 597.00 4.814.00 8.574.00 1.933.00 31.382.00 21.901.00 2.454.00 176.00 7.656.00 7,817.00 1,686 00 5,40n 00 1.852.00 50,000.00 1.2()4. 250.00 Tot1 rtttlpt% 85,381.00 26,800.00 112,181.00 133,290.00 10.914.00 144.204.00 ymeDt5 Coil of Genèrtln8 FuAdq Furtdraising cosis C.hrltable A¢tlvltle5 Bookkeepjng 8lld Software A¢tlVLttS Steward RecharRe8 Falcon Oroup Hospirality R¢pth1 and CI¢Anin8 Equiptnent Insurance UtilitiC5 Minibus Expenses Offi¢e Expen$e$ Licence5 and Pe1[5 Consulian Services Charitabl¢ Don4tions Sutsdry Expen8¢$ l)pendent Examinoiio Purchase of A8set 1,469.00 1,469.On 3.096.00 9.903.00 1,309.00 3.096.( 9.9Q3.00 1,309.(K) 3,336.00 6,020,00 5,656.00 3.336.00 11,676.00 2.00 5,012,00 15,339.00 780.00 8119.00 17,9D2,00 3,130.00 4.877.00 13.234.00 2.00 5,Q12.00 15,939.(M) 780.1MJ 889.(K) 21,032.(M) 4.877.(M) 13,854.1M) 8.245.00 6,917.00 ,245.¢Y) 6,917,(M) 600.00 828.00 28,1183.00 3,582.00 5,086.00 828. 30.248.(K> 3,582.(X) 5.086.1K> 1.365.00 620.00 23.800.00 7.000.QO 30.800. 21,784.00 8,516.00 25(>.00 1,088.00 33D.00 34.990.00 30,3.00 250.00 2.0$4.00 330.00 34,990.00 145,321.00 746.00 480.(H) 5,574. 99,918. 1.273. 2.019.(K> 480.(M) 12,181.(K 17,755.(M) 21,819.( 121,737.(K) 966.00 Tot pAyillenti 125.833.00 19.488.00 ID¢ficltySurplus for the year Tr•llifer between fuDth {L4,537.(M)) 5,819.00 (8.718.001 4,981.00 15,819.001 1838.001 19,556.00) (9,556.LKI) 7,457.00 18,574.(K¥i {1.117.IXI} (4.} 4.00 7.453.00 18.570.(K)I (1,117.ooi {D¢flcitySurplus after tranjferg TotAI funds brouzht fornard restated Funds £ard¢d forward I 16,741.00 IVil,023.VV 838.00 117,579.cx) Iv¥, 109.288.(K) 9,408.00 118,696.(XJ Pa8¢ 5
Merkinch Communi Statement of Balances As at 31 March 2024 Centre Association Notes 21124 2th23 Opening balAnc¢ Surplus for year Closing bAlance Openlng balance Surplus for year Closing balydnte Bank account balance 117,579 117,579 (9,556) (9,556) 108,023 108.023 118,696 118,696 (1,117) (1,117) 17.579 117,579 Totsl ¢45h bAlanees Represented by: Unresirlcted funds Restrhcted funds 108,023 116,741 838 108,lJ23 117579 Ststement of assets at 31 M*r¢h 21)24 Motor Vehicles Equipmenl Property Improvements 34,990 113.061 215,190 363.241 34,990 113.061 215.190 363.241 StAtement of debton at 31 March 2024 Accounts Receivable 8,114 8,114 6.862 6,862 Statement of eredltors at 31 Moreh 2024 Independent Examination 528 480 528 480 The financial slalements on pages 5 to 8 were approved by the Trustees on JS September 2024 and Sied on their behalf by th¢ undernoted- Triililc'c, The notes on page 7 to 8 fonn part of th¢s¢ financial statements. Page 6
Merkinch Community Centre Association Notes to the Finaneial Statements for the year ended 31 March 2024 A¢¢ountlng Pollcles Lonvention The financial statements have been prepared underthe historical cost conveniion. and in accordance with the Charities Accounts (S¢otland) Regulations 2006 (as amended). Basis o Inancial slaleimertl. The financial slalements have been prepared on & r¢c¢ipts and payments basis. For ihe pU0$e of the Re¢eipiS and Payments account as shown on page 5, funds are defined as follows.. UDrestricled fid5 comprise grants and other income re¢eiv¢d for the objccts ofthe charity without further specified purpose and are availabl¢ as general funds. Restricted tunds comprise grants and other income received for the objects of the Charity as specified by the donor. 2. Related Party TransACtlon$ and Trustees. F.xpenses and Remuner&don The trnstees did not receive any remuneration or expenses for their setVk¢es in the yegr (2023.. £nil), in their capaLily as Ttusiees. Page 7
Merkinch Communi Centre AssociatiorA Iyotes to the fancial statements Year ended 31 March 2024 3. Unrestrlcted funds Balance at 01.04.23 BAlance at 31.03.24 Receipts Payments Tran$ftr$ Gcncral Fund 116,741 85.381 (99.918) 5.819 108,023 108,023 Total unrestricted funds 116,741 85.181 (99,918) 5,819 ExplaAohon offaAds The Geneynl Fund represents all income aTJd expendittre relatin8 to the primary focus Activities of the charity, other than those for which funding is restricted. 4. Restrlcted funds Balance at (Jl.04.23 B*lance at 31.Q3.24 Recelpts Payments TraTrgfers Common Gcrtxl tmpact Funders Mental Health and Wellbeing Equipment Fund Total restrlcted funds 12,000 8,800 (12,181) (9,018> (620) 218 620 6.000 (6.000) {5,819) 838 26,$1)0 (21,819) Explondtlon offurtds The Common GoodFund rcprcsents funding toward% the purchase of new lighting. The Impaei Fundersfmnd rcpresents grants rer¢eived to support the use of volunteers in the organisalion. The Menlal Jlealih and Wellbeingfund represents grallts receiycd for delivering sErvi¢es to improve rnelltaI bealth and wellbeing. The E4uipmeAifynd represents a grant rcccivcd towards the new lighting purGha8¢5 in the ycar to 31 March 2023. Page 8