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 Tn￿te¢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 Trt￿tees
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 ObJ￿ts 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
Tot*1 rtttlpt%
85,381.00
26,800.00 112,181.00
133,290.00 10.914.00
144.204.00
ymeDt5
Coil of Genèr*tln8 FuAdq
Furtdraising cosis
C.h*rltable 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 Pe￿1[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 Si￿ed 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 pU￿0$e of the Re¢eipiS and Payments account as shown on page 5, funds are defined as
follows..
UDrestricled fi￿d5 comprise grants and other income re¢eiv¢d for the objccts ofthe charity
without further specified purpose and are availabl¢ as general funds.
Restricted tunds comprise grants and other income received for the objects of the Charity
as specified by the donor.
2. Related Party TransACtlon$ 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 f￿ancial 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