REGISTERED CHARITY NUMBER: 8C006582
Report of the Trustees and
Unaudited Financial Statements For The Year Ended 31 March 2025
for
Community Support and Information Ross-shire SCIO
The Long Partnership Ist Floor Robertson House Shore Street Inverness Highland IV] INF
Community Support and Information Ross-shire SCIO
Contents of the Financial Statements For The Year Ended 31 March 2025
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|Report of the|Trustees|1|to|2|
|Independent|Examiner's|Report|3|
|Statement|of Financial|Activities|4|
|Balance|Sheet|5|
|Notes|to|the|Financial|Statements|6|to|10|
|Detailed|Statement|of Financial|Activities|11|to|12|
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Community Support and Information Ross-shire SCIO
Report of the Trustees For The Year Ended 31 March 2025
The Trustees present their annual report and financial statements of the SCIO for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the SCIO’s trust deed, the SCIOs and Trustee Investment (Scotland) Act 2005, the SCIOs Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 and Accounting and Reporting by SCIOs: Statement of Recommended Practice applicable to SCIOs 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 aims
Principal Activity The principal activity of the SCIO is to promote the advancement of health and wellbeing, the advancement of citizenship and community development, the promotion of equality and diversity, the advancement of environmental protection or improvement and the relief of those in need,
Community Support and Information Ross-shire has successfully ran two community transport schemes covering the Black Isle, Mid Ross and East Ross, we took the decision after a funding stream from East Ross came to an end, to amalgamate the two to become one, and renaming Ross-shire Community Transport.
FINANCIAL REVIEW
Financial review
The board members monitor and review the financial performance at all meetings (not less than 4 per annum). The annual accounts are approved by the members at the Annual General Mecting. It is noted that the pension provider ( The Pensions Trust) has frozen its scheme to new members as well as incremental increases to the (1) existing staff beneficiary. there remains a deficit in the scheme that requires RVA to continue to pay into it - currently circa £3,624 per annum ingoing until 31 March 2027. The board recognises this commitment and secks to maintain and build reserves to take account of this debt as far as possible.
Reserves policy
The board recognises that grant monies will be used in there entirety in the furtherance of the charitable objects and that any surpluses generated will be retained against operational requirements only. The trustees have adopted a reserves policy that seeks to establish and maintain a reserve fund equivalent to 6 months trading activity (approximately £60,000).
The actual reserves at 31 March 2025 were £31,993 (2024 - £46,926)
Funds held as Custodian Trustees
Such assets as are held by the SCIO (equipment and leases) are held solely as assets that allow the SCIO to conduct its business and fulfil its charitable objects.
FUTURE PLANS
Community Support and Information, Ross-shire has amalgamated the Community Transport schemes to be one, known as Ross-shire Community Transport, but continuing to serve the same area of Mid and East Ross. We are working with communities in the area looking at demand response community bus options which will fill gaps left by the cancellation of scheduled bus routes in the areas.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The SCIO, which is registered in Scotland (Charity number SC00658) is controlled by its governing document, and constitutes a Scottish Charitable Incorporated Organisation ( SCIO).
The SCIO’s status was changed from an incorporated charity to a SCIO with effect from 13 May 2020.
Recruitment and appointment of new trustees The process for appointing trustees is by application and member vote, normally at the AGM. Out with that process is by applications consideration by the Board, with the voting process by members at the next AGM.
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Community Support and Information
Ross-shire SCIO
Report of the Trustees For The Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
Community Support and Information, Ross-shire is a single tier SCIO: the SCTO trustees ( board), who are also the organisation's only members, are responsible for the running of the SCTO.
Induction and training of new trustees
Al] new trustees are given training and back-up on appointment to the board.
Related parties
Community Support and Information, Ross-shire maintains a list of members.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
CS004610 (Scotland)
Registered Charity number $C006582
a office
Trustees
Company Secretary
Independent Examiner
The Long Partnership
Ist Floor Robertson House Shore Street Inverness Highland IV] INF
STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Accounting Standards including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charitics in Scotland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources ofthe charity or that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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- make judgments and estimates that are reasonable and prudent;
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- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charitics Accounts (Scotland) Regulations 2006 (as amended) and the provisions of[the][charity's][constitution.][They][are][also][responsible][for][ safeguarding][the][assets][of][the][charity][and][hence][for] taking reasonable steps for the prevention and detection of[fraud][and][other][irregularities.]
Approved by order ofthe[ board][ of][ trustees][ on] SS[ A][VJ)] rer$oonn[and][ signed][ on][its][ behalf][ by:]
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Independent Examiner's Report to the Trustees of Community Support and Information Ross-shire SCIO
I report on the accounts for the year ended 31 March 2025 set out on the following pages.
Respective responsibilities of trustees and examiner The SCIO’s trustees are responsible for the preparation of the accounts in accordance with the terms ofthe Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The SCIO’s trustees consider that the audit requirement of Regulation 10({1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the SCIO Accounts (Scotland) Regulations 2006. An examination includes a review of[the][accounting][records][kept][ by][ the][ SCIO][and][a][ comparison][of][the][accounts][presented] with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audi! opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and - to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Community Support and Information
Ross-shire SCIO
Statement of Financial Activities For The Year Ended 31 March 2025
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|---|---|---|---|---|---|---|---|
|31.3.25|31.3.24|
|Unrestricted|Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|£|£|£|£|
|INCOME|AND ENDOWMENTS|FROM|
|Donations|and|legacies|3,785|5,955|9,740|7,529|
|Other|trading|activities|2|(110)|63,373|63,263|120,963|
|Total|3,675|69,328|73,003|128,492|
|EXPENDITURE|ON|
|Raising funds|-|2,962|2,962|2,222|
|Charitable|activities|
|Charitable|activities|7,619|73.768|81,387|109,418|
|Highland|Car Scheme|-|4,584|4,584|9,485|
|Ferintosh|bus|-|(997)|(997)|-|
|Total|7,619|80,317|87,936|121,125|
|NET INCOME/(EXPENDITURE)|(3,944)|(10,989)|(14,933)|7,367|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought|forward|3,023|43,903|46,926|39,559|
|TOTAL|FUNDS CARRIED FORWARD|(921)|32,914|31,993|46,926|
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The notes form part of these financial statements
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Community Support and Information Ross-shire SCIO
Balance Sheet 31 March 2025
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|---|---|---|---|---|---|---|---|---|---|
|31.3.25|31.3.24|
|Unrestricted|Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|£|£|£|£|
|CURRENT ASSETS|
|Cash|at|bank|-|32,915|32,915|46,926|
|CREDITORS|
|Amounts|falling|due|within|one|year|(922)|.|(922)|-|
|NET CURRENT ASSETS|(922)|32,915|34,993|46,926|
|TOTAL|ASSETS|LESS|CURRENT|
|LIABILITIES|(922)|32,915|31,993|46,926|
|NET ASSETS|(922)|32,915|31,993|46,926|
|FUNDS|7|
|Unrestricted|funds|(922)|3,023|
|Restricted|funds|32,915|43,903|
|TOTAL FUNDS|31,993|46,926|
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3, f - The financial statements were approved by the Board of Trustees and authorised for issue on we RAN AOD I ccs and were signed on its behalf by:
The notes form part of these financial statements
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Community Support and Information Ross-shire SCIO
Notes to the Financial Statements For The Year Ended 31 March 2025
- ACCOUNTING POLICIES
Basis of preparing the financial statements
These accounts are prepared on an accruals basis under the historical cost convention and in accordance with the SCIOs and Trustee Investment (Scotland) Act 2005 and the SCIOs Accounts (Scotland) Regulations 2006 (as amended).
As required by the regulations, the accounts are prepared to comply with the Statement of Recommended Practice on Accounting and Reporting by SCIOs (FRS102) effective from 2015 (SORP 2015 FRS102) including requirements of the general purpose accounting standard FRS102.
The SCIO constitutes a public benefit entity as defined by FRS 102.
Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy.
For the purposes of FRS102, the SCIO is a public benefit entity and accounting policics are applied accordingly. However, the trustees do not consider that these accounts depend on any material estimates or judgements except where specifically noted. The SCIO has only basic financial instruments.
Income
All income is recognised in the Statement of Financial Activities once the SCIO 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 SCIO 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.
Fixtures and fittings - 20% on cost
Taxation
The SCIO 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 SCIO. 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.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
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continued...
Community Support and Information
Ross-shire SCIO
Notes to the Financial Statements - continued
For The Year Ended 31 March 2025
| 2. | OTHERTRADING ACTIVITIES | ||
|---|---|---|---|
| 31.3.25 | 31.3.24 | ||
| £ | £ | ||
| Office services | (11) | 500 | |
| CommunityCarScheme | 36,141 | 35,013 | |
| National lottery | 18,233 | 35,354 | |
| Robertson trust | 9,000 | 9,000 | |
| Ferintosh bus | - | 41,096 | |
| 63,263 | 120,963 | ||
| 3. | NET INCOMEEXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | |||
| 31.3.25 | 31.3.24 | ||
| £ | £ | ||
| Depreciation-ownedassets | - | 4 |
4, TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees’ expenses
There were no trustees’ expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
| 5. | COMPARATIVES FOR THESTATEMENTOF FINANCIALACTIVITIES | COMPARATIVES FOR THESTATEMENTOF FINANCIALACTIVITIES | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| fund | fund | funds | ||
| £ | £ | £ | ||
| INCOMEANDENDOWMENTSFROM | ||||
| Donationsand legacies | 4,529 | 3,000 | 7,529 | |
| Other trading activities | - | 120,963 | 120,963 | |
| Total | 4,529 | 123,963 | 128,492 | |
| EXPENDITURE ON | ||||
| Raising funds | - | 2,222 | 2,222 | |
| Charitable activities | ||||
| Charitable activities | 14,168 | 95,250 | 109,418 | |
| Highland CarScheme | - | 9,485 | 9,485 | |
| Total | 14,168 | 106,957 | 121,125 | |
| NETINCOME/(EXPENDITURE) | (9,639) | 17,006 | 7.367 | |
| RECONCILIATION OFFUNDS | ||||
| Total funds brought forward | 12,662 | 26,897 | 39,559 | |
| Page7 | continued... |
Community Support and Information Ross-shire SCIO
Notes to the Financial Statements - continued For The Year Ended 31 March 2025
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|---|---|---|---|---|---|---|---|---|---|---|
|5.|COMPARATIVES|FOR THE STATEMENT OF FINANCIAL|ACTIVITIES-|continued|
|Unrestricted|Restricted|Total|
|fund|fund|funds|
|£|£|£|
|TOTAL FUNDS CARRIED|FORWARD|3,023|43,903|46,926|
|6.|TANGIBLE|FIXED|ASSETS|
|Fixtures|
|and|
|fittings|
|£|
|COST|
|At|||April|2024|and|3]|March|2025|1,420|
|DEPRECIATION|
|At|||April|2024|and|31|March|2025|1,420|
|NET BOOK|VALUE|
|At|31|March|2025|-|
|At|3]|March|2024|.|
|7,|MOVEMENT|IN|FUNDS|
|Net|
|movement|At|
|At|1.4.24|in|funds|31.3.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|3,023|(3,945)|(922)|
|Restricted|funds|
|Restricted|Fund|43,903|(10,988)|32,915|
|TOTAL FUNDS|46,926|(14,933)|31,993|
|Net|movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General!|fund|3,675|(7,620)|(3,945)|
|Restricted|funds|
|Restricted|Fund|69,328|(80,316)|(10,988)|
|TOTAL FUNDS|73,003|(87,936)|(14,933)|
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continued...
Community Support and Information Ross-shire SCIO
Notes to the Financial Statements - continued For The Year Ended 31 March 2025
7, MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.4.23 | in funds | 31.3.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 12,662 | (9,639) | 3,023 |
| Restricted funds | |||
| Restricted Fund | 26,897 | 17,006 | 43,903 |
| TOTALFUNDS | 39,559 | 7,367 | 46,926 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 4,529 | (14,168) | (9,639) |
| Restricted funds | |||
| Restricted Fund | 123,963 | (106,957) | 17,006 |
| TOTAL FUNDS | 128,492 | (121,125) | 7,367 |
| A current year 12 months and prior year 12 monthscombined position is as follows: | |||
| Net | |||
| movement | At | ||
| At 1.4.23 | in funds | 31.3.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 12,662 | (13,584) | (922) |
| Restricted funds | |||
| Restricted Fund | 26,897 | 6,018 | 32,915 |
| TOTALFUNDS | 39,559 | (7,566) | 31,993 |
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continued...
Community Support and Information Ross-shire SCIO
Notes to the Financial Statements - continued For The Year Ended 31 March 2025
7. MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|8,204|(21,788)|(13,584)|
|Restricted|funds|
|Restricted|Fund|193,291|(187,273)|6,018|
|TOTAL FUNDS|201,495|(209,061)|(7,566)|
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8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 3t March 2025.
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Community Support and Information Ross-shire SCIO
Detailed Statement of Financial Activities For The Year Ended 3] March 2025
| Detailed Statement of FinancialFinancial Activities For TheThe Year Ended 3] March 2025 |
||
|---|---|---|
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies Donations Grants Room hire etc |
3,785 1,097 4,858 |
4,529 3,000 - |
| 9,740 | 7,529 | |
| Other trading activities Office services |
(111) | 500 |
| Community CarScheme | 36,14] | 35,013 |
| National lottery Robertson trust |
18,233 9,000 |
35,354 9,000 |
| Ferintosh bus | - | 41,096 |
| 63,263 | 120,963 | |
| Total incoming resources | 73,003 | 128,492 |
| EXPENDITURE | ||
| Raising donations and legacies Cafe Food |
2,962 | 2,222 |
| Charitable activities | ||
| Wages Pensions |
55,469 §,177 |
77,361 6,673 |
| Rates and water | 1,117 | 694 |
| Insurance Light and heat |
2,465 6,520 |
2,382 6,601 |
| Telephone Postage and stationery Advertising Sundries Rent Volunteer drivers - carscheme |
504 332 - 1,225 4,500 3,527 |
504 $17 131 1,451 10,575 7,092 |
| Cleaning Subscriptions Repairs and renewals Donations Fixtures and fittings |
426 - 1,342 - - |
305 61 2,207 144 4 |
| 82,604 | 116,702 | |
| Support costs | ||
| Finance | ||
| Bankcharges | 105 | 124 |
This page does not form part of the statutory financial statements
Page !1
Community Support and Information Ross-shire SCIO
Detailed Statement of Financial Activities For The Year Ended 31 March 2025
| For The Year Ended 31 March 2025 | ||
|---|---|---|
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Finance | ||
| Governance costs | ||
| Accountancy and legal fees | 2,265 | 2,077 |
| Total resources expended | 87,936 | 121,125 |
| Net(expenditure)/income | (14,933) | 7,367 |
This page does not form part of the statutory financial statements
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