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
be￿een
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 fo￿￿rd
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