REGISTERED COMPANY NUMBER: SC154183 (S¢otlandl REGISTERED CHARITY NUMBER: SC001528 Re ort of the Trustees and Unaudited Financial Sl8temenls for the Y ar Ended 31 N4arch 2026 for Volunta Grou s Sulhertand Mackay & Co Chartered AccoLfnl8nls Unil 8 Golspie Business Park Golspie Sulhedand KW10 6UB
Volunta Grou s Sutherland Contents of the Financial Statements for the Ye8r Ended 31 March 2026 Page Report of the Tnjstees Independent Examinerfs Report ststemenl of Financial Activities Balance Sheet Notes to the Financial Ststemenls 9 to 14 Detailed Ststement of Financi81 Actiwlies 15 10 16
Volunla Grou s Sutherland Re ort of the Trustees for the Year Ended 31 March 2026 The Injslees 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 year ended 31 March 2026. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practi applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims The company has been formed lo promote the benefit of the public within Sutherland by - (a} Advancin9 Cltizenship and community development, including rural and urban regeneration and the promotion of civic responsibility, volunteering, the voluntary sector and the effectiveness and efficieney of charities (b) Advancement of Education Ic} Prevention and Relief of Povety Id) any other purpose that may reasonably be regarded as analogous to any of the preceding purposes (eg relief of unemployment) In pursuance of the objects listed in above. the company shall have the followng powers.'_ To deliver the followang main areas of activity=. 1. Volunteering development 2. Social Enterprise development 3. Consuhing. supporting. developing and iepresenling the third sector. 4. To lake and organise action for the furtherance and improvement of education and skills, transport, health. employment, arts and crafts, heritage. environment. inforrnalion, social welfare and consumer protection or other issues which are relevant to the quality of life within Sutherland 5. Collaborating and working in partnership with public se¢tor and private sector partners to improve the planning and delivery of public services by making them more responsive to the needs and aspirations of local communities 6. Providing education, training and re-training opportunities and work experience 7. Providing financial or technical assistsnce or advice to new businesses or existing businesses where il would lead lo training and employment opportunities Page 1
Volunta Grou s Sutherland Re ort of the Trustees for the Year Ended 31 Mar¢h 2026 ACHIEVEMENTS AND PERFORMANCE Charitable activitles Our new operation of being based in Lairg and Golspie 2 days each week and outreach days in the North and the West is working very well. Community Group5 now have a choice for where to meet us. We were successful with our application to the ADWF for core cos15 Of £20,000. This has enabled us to employ a Development Officer and an Administrator in September lo support the Chief Officer. Over the year we assisted with 232 requests for SLtpport - advice on such topics as.'- fundraising, constitutions, OSCR, Governance advi. And in particular we have had increased requests lo help support alterations to governing documents and the changes lo charity law. Independent Financial Examinations of accounts for small unincorporated charities for OSCR compliance continues to be a well-used seivice. We assisted 55 groups in our area and find there is an increasing demand for this service. We continue to act as co-ordin8tor for The Gordonbush Project which runs a local Apprenticeship Scheme. The Project has secured funding lo extend the scheme until 2028. The scheme is Gurrently supporting 9 businesses and their apprentices. Since il started in 2015 the Scheme has supported 46 apprenticeships. Towards the end of the year we were asked to take on co-ordination of the Kyle of Sutherland Apprenticeship Scheme and this stsrted al the end of March. Our main source of funding comes from the Scottish Government via the Highland Third Sector Interface and focus of activity is linked to outcomes encouraging and supporting-_ Active Citizenship. Quality within the Third Sector and Community Empowerment and Co-production. We were grateful to receive a third round of funding. this time for £20,000 from the Anne Duchess of Westminster Fund to provide a Microgranl Fund for Sutherland. We worked with Highland Council Youth Development Officers and TYKES (Young Carers) to recruit young people from
cross the Unty to sil on the Asse$5ment Panel. We had panel meetings and successfully
allocated all funds. We wish lo thank the Scollish Government via the Highland Third Sector Interface, Anne Duchess of Westminster Fund, and SSE Gordonbush for continued financial assistance which has enabled VGS to support third sector activity and the community in Sutherland. FINANCIAL REVIEW Reserves policy The company derives its income mainly from grants towards the running costs of ils activities. augmented by office services and donations. The Directors have established a policy whereby the unrestricted funds held should be at least 9 months of general expenditure. including contingency for windup and staff redundancy costs. STRUCTURE. GOVERNANCE AND MANAGEMENT Goveming document The charity is controlled by its governing document. a deed of Irusl. and constitutes a limited company, limited by guarantee. as defined by the Companies Acl 2006. Page 2
Volunta Grou s Sutherland ort of the Trustees for the Year Ended 31 March 2026 STRUCTURE, GOVERNANCE AND MANAGEMENT The governing documents of the charity are the Memorandum and Articles of the Association of the company. which was incorporated on 9th November 1994 as a company limited by guarantee of £1 per member. and which has no share capital. Permi5510n has been obtained from the Registrar of Companies to omit the word "limited" from the company's name. The names of the persons who served as directors during the year and up to the date of thi5 report are listed above. The Articles of Association require that there should be a maximum of fifteen and a minimum of five directors, and they are elected from the membership at the annual general meeting of the company. One third of the directors fall due to retire al the AGM. and. being eligible. may offer themselves for re*lection. The charity is administered by the board of directors who meet together regularly. Day to day running of the company is carried out by paid staff. Directors are not remunerated for their work. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number SC154183 (Scotlandl Reglstered Charity number SC001528 Registered office clo Lairg Community Centre Main Slfeel Lairg Sutherland IV27 4DB Trustees Charlotte Gibson Vice Chair Deirdre Mackay Linda Munro (resigned 29.10.251 Frances Gunn Ellen Lindsay Chair Marianne Hutchison Joan MacKay Christine MacKay Treasurer Company Secretary Christine Jean Ross Indepgndent Examiner Marcus D. Maclver Mackay & Co Chartered Accountants Unit 8 Golspie Business Pafk Golspie Sutherland KW10 6UB Page 3
Volunta Grou s Sutherfand Re rt of the Trustees for the Year Ended 31 March 2026 This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating lo small companies. Approved by order of the board of trustees on 2 July 2026 and signed on ils behalf by.. Ellen Llndsay- Trustee Page 4
Inde endenl Examinerfs Re Volunt8 Grou s Sulherland ort lo the Trustees of I report on the accounts for the year ended 31 March 2026 sel out on pages six to fourteen. Respectlve responslbilities of trustees and examiner The charity'5 trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trvslee Investment (Scollandl Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amendedl- The charity's trustees consider that the audit requirement of Regulation 1011Xal to Icl of the Accounts Regulations does not apply. 11 is my responsibility lo examine the accounts as required under Section 44{1 Xcl of the Acl and lo slate whether particular matters have come lo my attention. Basls of the independent examlner's report My examination was carried out in accordan with Regulation 11 of the Charities Accounts (Scollandl Regulations 2006. An examination include5 a review of the accounting records kept by the charity and 2 comparison of the accounts presented with those records. It also includes consideration of any unusual iterns or disclosures in the accounts, and seeking explanations from you a5 trustees concerning any such mallers. 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. Independent examlner's statement In connection with my examination. no matter has come to my attention 11) which gives me reasonable cause lo believe that, in any material respect. the requirements lo keep accounting records in accordance with Section 44{1lla) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations- and to prepare accounts which accord with the accounting records and lo comply with Regulation 8 01 the 2006 Accounts Regulations have not been mel., or {2) to which. in my opinion, attention should be drawn in order to enable 8 proper understsnding of the accounts lo be reached. Marcus D. Maclver The Inslilule of Charter Accounlanls of Scotland Mackay & Co Chartered Accounlanls Unil 8 Golspie Business Park Golspie Sutherfand KW10 6UB 2 Jufy 2026 Page 5
Volunts Grou s Sutherland Statement of Financial Actsvities for the Year Ended 31 March 2026 31.3.26 Total funds 31.3.25 Total funds Unrestricted Restricted fund funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 5.219 2,250 7,469 9.267 Charitable activitles General 70.077 28,143 98.220 72,360 Investment income Other income 17.452 17.452 3,332 156,400 Total 92,748 30.393 123.141 241.359 EXPENDITURE ON Charitable activities General 56.286 30,393 86.679 72,465 NET INCOME 36,462 36,462 168.894 RECONCILIATION OF FUNDS Total fursds brought forward 405.891 405,891 236,997 TOTAL FUNDS CARRIED FORWARD 442,353 442,353 405.891 The notes form part of these finan¢i81 statements Page 6
Volunta Grou s Sutherland Balance Sheet 31 March 2026 31.3.26 Total funds 31.3.25 Total funds Unreslricled Reslricled fund funds Notes FIXED ASSETS Tangible assets 2,172 2,172 2.795 CURRENT ASSETS Cash al bank and in hand 440,930 38.053 478,983 433.166 CREDITORS Amounts falling due within one year 10 {749} {749} 17491 NET CURRENT ASSETS 440.181 38,053 478.234 432.417 TOTAL ASSETS LESS CURRENT LIABILITIES 442,353 38.053 480.406 435.212 ACCRUALS AND DEFERRED INCOME 11 138,053} (38.053) {29.3211 NET ASSETS 442.353 442,353 405.891 FUNDS Unrestricted funds 12 442.353 405.891 TOTAL FUNDS 442,353 405.891 The charitable company is entitted to exemplion from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026. The members h8ve not qUired the company to obtain an audit of its financi81 statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for {a) ensuring that the charitable company keeps accounling records that comply with Sections 386 and 387 of the Companies Act 2006 and Ib) preparing financial statements which give a true and fair view of the state of affairs of the charitable cornpany 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 olheNise comply with the requirements of the Companies Act 2006 relating lo financi81 statements. so far as applicable to the charitable company. The notes form part of these financial stalernenls Page 7 continued...
Volunta Grou s Sutherland Balance Sheet - continued 31 March 2026 These financial slatefflents have been prepared in accordance with the provtsions applicable lo charitable mpanIeS subject to the small companies re9ime. The financial statements were approved by the Board of Trustees and authorised for issue on 2 July 2026 and were signed on its behalf by: Charlotte Gibson - Trustee The notes form part of these financial statements Page 8
Volunts Grou s Sutherland Notes lo the Financial Statements for the Year Ended 31 March 2026 ACCOUNTING POLICIES Basis of preparing the financial statements The financial slalements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charitie5 SORP (FRS 1021 'Accountirig and Reporting by Charities: Statement of Recommended Practice applicable lo ¢harilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK 8nd Republic of Ireland (FRS 1021 leffeclive 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. Income All income is recognised in the Slalement of Financial Actwilies once the charity has entitlement to the funds, it is probable that the income will be received and the amount ca be measured reliably. Expenditure Liabilities are recognised as expenditure a$ soon as there is a legal or constructive obligation committing the charity to that expenditure, il 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 a¢crua15 basis and has been classified under headings that aggregate 811 cost related to the category. Where e05ts cannot be directly attributed lo particular he8dings they have been allocated to activities on a basis consistent with the use of resources. Tanglble fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Office equipment and ftttings Computer equipment 20¥ts on cost 25Vo on cost Taxation The charity is exempt from corporation lax on its charitable aclivilies. Fund accounting Unrestricted funds can be used in accordance wlh the charitable objectives al the discrelion of the trustee5. Restricted funds can only be used for particular restri¢ted purposes within the objects ol 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 lo the financial statements. Page 9 continued...
Volunta Grou s Sutherland Notes to the Financial Statements - continued for the Year Ended 31 March 2026 INVESTMENT INCOME 31.3.26 31.3.25 Rents received Deposit account interest 1.029 2.303 17,452 17.452 3,332 INCOME FROM CHARITABLE ACTIVITIES 31.3.26 31.3.25 Activity General Grants 98.220 72.360 Grants received. included in the above. are as follows.. 31.3.26 31.3.25 Scottish Government Gordonbush Windfarm - Apprentice Scheme Kilbraur Windfarm SSE - Work Placement HIE Highland Third Sector Interface Highland Council Anne Duchess of Westmin$ler Fund 59,030 4.000 3,000 60,141 6,060 660 1.386 1.254 2.267 5.780 24.143 2,859 98.220 72,360 SUPPORT COSTS Governance costs General 1.608 NET INCOMEI(EXPENOITUREI Net incomellexpendtture) is staled after chargingl(credilingl: 31.3.26 31.3.25 Depreciation - owned assets Surplus on disposal of fixed assets 623 806 (156.400) Page 10 continued...
Volunta Grou s Sutherland Notes lo the Financial Sialemenls - continued for the Year Ended 31 March 2026 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2026 nor for the yearended 31 March 2025. Trustees. expenses There were no Iruslees, expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025. STAFF COSTS The average monthly n¢Jmber of employees during the year was as follows.. 31.3.26 31.3.25 Voluntary Groups Sutherland No employees received emoluments in exoess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund funds Total funds INCOME ANO ENDOWMENTS FROM Donations and legacies 7,891 1.376 9.267 Charitable activities General 60,141 12,219 72,360 Investment income other income 3,332 156.400 3.332 156,400 Total 227.764 13.595 241,359 EXPENDITURE ON Charitable activities General 58,870 13,595 72,465 NET INCOME Transfers between funds 168.894 48,460 168.894 148.460} Net movement in funds 217,354 {48.4601 168,894 RECONCILIATION OF FUNDS Total funds brought forward 188.537 48.460 236,997 TOTAL FUNDS CARRIED FORWARD 405.891 405,897 Page11 continued...
Volunta GroLt s Sutherland Notes to the Financial Statements - Gonlinued for the Year Ended 31 March 2026 TANGIBLE FIXED ASSETS Office equipment and fittings Computer equipment Totals COST At 1 April 2025 and 31 March 2026 16,066 16,434 32,500 DEPRECIATION Al 1 April 2025 Charge for year 14,589 304 15.116 319 29,705 623 Al 31 March 2026 14.893 15.435 30.328 NET BOOK VALUE At 31 March 2026 1,173 999 2.172 At 31 March 2025 1,477 1,318 2.795 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.26 31.3.25 Accrued expenses 749 749 11. ACCRUALS AND DEFERRED INCOME 31.3.26 31.3.25 Accruals and deferred income 38.053 29.321 12. MOVEMENT IN FUNDS Net movement in fund5 Ai 31.3.26 Al 1.4.25 Unrestrlcted funds General fund 405,891 36,462 442.353 TOTAL FUNDS 405,891 36.462 442,353 Page 12 continued...
Volunta Grou s Sulhedand Notes to the Financial Statements - continued for the Year Ended 31 March 2026 12. MOVEMENT IN FUNDS- continued Net movement in funds. included in the above are as follows: Incoming Resources Movement resources expended in funds Unrestricted funds General fund 92.748 (56,2861 36.462 RÈstri¢ted funds Restricted 30.393 {30.393} TOTAL FUNDS 123.141 (86,679) 36.462 Comparatives for movement In funds Net movement in funds Tr8nsfers beeen funds At 31.3.25 Al 1.4.24 Unrestricted funds General fund 188,537 168.894 48.460 405,891 Restricted funds Property fund 48.460 (48.460) TOTAL FUNDS 236.997 168.894 405,891 Comparative net movement in funds. included in the above are as follows-. Incoming Resources Movement resources expended in funds Unrestricted funds General fund 227,764 {58.870} 168.894 Restricted funds Restricted 13.595 113.5951 TOTAL FUNDS 241,359 172.465) 168.894 Page 13 continued...
Volunta Grou s Sutherland Notes to the Financial Stalemenls - continued for the Year Ended 31 March 2026 12. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds Transfers between funds At 31.3.26 Al 1.4.24 Unrestrlcted funds General fund 188,537 205,356 48.460 442.353 Restrlcted funds Property fund 48.460 {48,460) TOTAL FUNDS 236.997 205.356 H2,353 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Ineoming Re50ur¢es Movement resources expended in funds Unrestrlcted funds General fund 320,512 1115,156) 205.356 Restricted funds Restricted 43,988 143.988) TOTAL FUNDS 364.500 {159,144) 205.356 13. RELATED PARTY DISCLOSURES The were no related party transactions for the year ended 31 March 2026. Page 14
Volunta Grou s Sutherland Detailed Statement Of Financial Actiwlies for the Year Ended 31 March 2026 31.3.26 Total funds 31.3.25 Total funds Unrestricted Reslricted funds funds INCOME AND ENDOWMENTS Donations and legacies Donations Subscriptions Agency work 15 950 4,254 2.250 2,265 950 4.254 1.473 920 6.874 5.219 2.250 7.469 9,287 Investment income Rents received Deposit account interest 1,029 2,303 17,452 17.452 17,452 17.452 3.332 Charitable aetlvitles Grants 70,077 28,143 98,220 72,360 Other income Gain on sale of heritage assets 156.400 Total incorning resources 92,748 30,393 123,141 241,359 EXPENDITURE Charitable activities S18ff salaries, pension ¢onlributions and social security Insurance Light and heat Postage and telephone Printing and stationery Advertising Sundries Meetings and conferences Travel Repairs and renewals Recruitment costs Friends of Sutherland Veterans Computer Costs Cleaning Carried fofward 40.093 1.799 14,493 54.586 1.199 42,630 473 1.59S 1,427 88 885 871 118 455 5.665 814 400 28 1,285 899 118 465 5.665 814 70 1,058 2,gL17 75S 128 309 309 2,212 3.133 2,212 1,376 1,978 12 54.528 3,133 53.542 17,143 70.685 This page does not fomi part of the statutory financial statements Page 15
Volunta Grou ssul rland Detailed Statement of Financial Activities for the Year Ended 31 March 2026 31.3.26 Total funds 31.3.25 Total funds Unrestricted Restricted funds funds Charitable activlties Brought forward ADWF Relocation costs Training eosls Depreciation of office equipment and fittings Depreciation of computer equipment 53.542 17.143 13.250 70,685 13.250 54,528 2,859 713 3.300 513 513 304 319 304 319 425 380 54,678 30,393 85.071 62.205 Support costs Govemance costs Accountancy Profession81 fees 1.608 1,608 1.665 8,5g5 1,608 1,608 10,260 Total resources expended 56.286 30,393 86,679 72.465 Net income 36.462 36.462 168,894 This page does not form part of the statutory financial statements Page 16
VolL¢nla Grou s Sutherland Detailed Statement of Financial Aclivilies for the Year Ended 31 March 2026 31.3.26 Tol81 funds 31.3.25 Totsl funds Unreslricled Reslricled funds funds INCOME AND ENDOWMENTS Donations and legacies Donations Subscriptions Agency work 2,250 2.265 950 4,254 1,473 920 6,874 950 4.254 5,219 2.250 7,469 9,267 Investment income Rents received Deposit account inlerest 1,029 2,303 17.452 17.452 17,452 17.452 3.332 Charitable activities Grants 70,077 28,143 98.220 72.360 Other income Gain on sale of heritage assets 156,400 Total incoming resources 92,748 30.393 123,141 241.359 EXPENDITURE Charitable actSvltie8 staff salaries. pension contributions and social se¢urity Insurance Light and heat Postsge and telephone Printing and stationery Advertising Sundries Meetings and conferences Travel Repairs and renewals Recruilmenl costs Friends of Sutherland Veterans Computer costs Cleaning Carried ford 40,093 1.199 14,493 54,586 1,199 42,630 473 1,59S 1.427 88 101 1,058 2.907 75S 128 885 871 118 455 5.665 814 400 28 1.285 899 118 485 5.665 814 10 309 309 2,212 3.133 2.212 1,376 1,978 3,133 53.542 17.143 70.685 54.528 This page does not form part of the ststulory financial statements Page 15
olvnla Grou s Sutherland Detailed Statemenl of Financial Activities for the Year Ended 31 March 2026 31.3.26 Total funds 31.3.25 Total funds Unrestricted Restrlcted funds funds Charitable activitles Brought forward ADWF Relocation costs Training costs Depreciation of office equipment and fittings Depreciation of computer equipment 53,542 17.143 13,250 70.685 13,250 54,528 2,859 713 3.300 513 513 304 319 304 319 425 380 54.678 30.393 85,071 62,205 Support costs Governance costs Accountancy Professional fees 1,608 1.608 1.665 8,595 1,608 1.608 10,260 Total resources expended 56.286 30.393 86,679 72.465 Net income 36,462 36.462 168,894 Tt)is page does not form part of the statutory financi81 statements Page 16