2024-07-31-accounts - Sandwick Youth & Community Centre

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Sandwick Youth and Community Centre

SC014370

Section A Statement of receipts and payments Receipts and payments accounts For the period from Period start date Period end date to 01 08 2022 Day Month Year Day Month Year 31 07 2023 ~~eS=~~	Section A Statement of receipts and payments Receipts and payments accounts For the period from Period start date Period end date to 01 08 2022 Day Month Year Day Month Year 31 07 2023 ~~eS=~~	Section A Statement of receipts and payments Receipts and payments accounts For the period from Period start date Period end date to 01 08 2022 Day Month Year Day Month Year 31 07 2023 ~~eS=~~	Section A Statement of receipts and payments Receipts and payments accounts For the period from Period start date Period end date to 01 08 2022 Day Month Year Day Month Year 31 07 2023 ~~eS=~~	Section A Statement of receipts and payments Receipts and payments accounts For the period from Period start date Period end date to 01 08 2022 Day Month Year Day Month Year 31 07 2023 ~~eS=~~	Section A Statement of receipts and payments Receipts and payments accounts For the period from Period start date Period end date to 01 08 2022 Day Month Year Day Month Year 31 07 2023 ~~eS=~~	Section A Statement of receipts and payments Receipts and payments accounts For the period from Period start date Period end date to 01 08 2022 Day Month Year Day Month Year 31 07 2023 ~~eS=~~	Section A Statement of receipts and payments Receipts and payments accounts For the period from Period start date Period end date to 01 08 2022 Day Month Year Day Month Year 31 07 2023 ~~eS=~~	Section A Statement of receipts and payments Receipts and payments accounts For the period from Period start date Period end date to 01 08 2022 Day Month Year Day Month Year 31 07 2023 ~~eS=~~	Section A Statement of receipts and payments Receipts and payments accounts For the period from Period start date Period end date to 01 08 2022 Day Month Year Day Month Year 31 07 2023 ~~eS=~~	Section A Statement of receipts and payments Receipts and payments accounts For the period from Period start date Period end date to 01 08 2022 Day Month Year Day Month Year 31 07 2023 ~~eS=~~	Section A Statement of receipts and payments Receipts and payments accounts For the period from Period start date Period end date to 01 08 2022 Day Month Year Day Month Year 31 07 2023 ~~eS=~~	Section A Statement of receipts and payments Receipts and payments accounts For the period from Period start date Period end date to 01 08 2022 Day Month Year Day Month Year 31 07 2023 ~~eS=~~	Section A Statement of receipts and payments Receipts and payments accounts For the period from Period start date Period end date to 01 08 2022 Day Month Year Day Month Year 31 07 2023 ~~eS=~~	Section A Statement of receipts and payments Receipts and payments accounts For the period from Period start date Period end date to 01 08 2022 Day Month Year Day Month Year 31 07 2023 ~~eS=~~	Section A Statement of receipts and payments Receipts and payments accounts For the period from Period start date Period end date to 01 08 2022 Day Month Year Day Month Year 31 07 2023 ~~eS=~~	Section A Statement of receipts and payments Receipts and payments accounts For the period from Period start date Period end date to 01 08 2022 Day Month Year Day Month Year 31 07 2023 ~~eS=~~
		Unrestricted funds	Restricted funds			Expendable endowment funds			Permanent endowment funds			Total funds current period					Total funds last period	Total funds last
		to nearest £	to nearest £			to nearest £			to nearest £			to nearest £					to nearest £	to nearest £
A1 Receipts
Donations		185										1	1	1	185		4	490
Legacies												-	-	-	-
Grants		42,355	71	71	71,012							11	11	11	113,367	7	103,815
Receipts from fundraisingactivities		1,778										1	1	1	1,778		1,226
Gross tradingreceipts		1,976										1	1	1	1,976			653
Income from investments other than
land and buildings												-	-	-	-
Rents from land & buildings		3,773													3,773		3,239
Gross receipts from other charitable
activities		1,502										1	1	1	1,502	2	1,271
												-	-	-	-
*A1 Sub total*	*A1 Sub total*	51,569	71,012	71,012	71,012	-	-	-	-	-	-	122,581	122,581	122,581	122,581	122,581	110,694
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts 51,569 71,012 - ~~——~~									- -	- -	- -	- - - 122,581	- - - 122,581	- - - 122,581	- - - 122,581	122,581	- 110,694
A3 Payments
Expenses for fundraising activities												-	-	-	-
Gross trading payments		2,274										2	2	2	2,274	274		922
Investment management costs												-	-	-	-
Payments relating directly to charitable	Payments relating directly to charitable
activities		263	110,548									11	11	11	110,811	11	107,358
Grants and donations		11,441										11	11	11	11,441	441	-	-
Governance costs:
												-	-	-	-
Audit / independent examination			1	1	132							1	1	1	132		1	132
Preparation of annual accounts												-	-	-	-
Legal costs												-	-	-	-
Other	Other	Other
												-	-	-	-
												-	-	-	-
**A3 Sub total **		13,978	110,680			-	-	-	-	-	-	124,658	124,658	124,658	124,658	124,658	108,411
A4 Payments relating to asset and
investment movements
Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 13,978 110,680 - - 124,658 108,411 ~~a~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	37,591 39,668) ( - - 2,077) ( 2,283 39,668) ( 39,668 - 2,077) ( - - - 2,077) ( 2,283 ~~======~~

APPENDIX 2

SC014370

Sandwick Youth and Community Centre

Section B Statement of balances

Details	Unrestricted funds to nearest £ 10,027 2,077) (	Restricted funds to nearest £ - -	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year					10,027	7,744
Surplus / (deficit) shown on receipts and payments account					2,077) (	2,283
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	7,950	-	-	-	7,950	10,027
	-	-	- Fund to which	- asset belongs	- 0	-
					Market valuation to nearest £	Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £









Details			Total Fund to which l	-	-	-
				iability relates	Amount due to nearest £	Last year to nearest £





Details			Fund to which l	Total iability relates	-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature			Print Name	Total	-	-
						Date of approval

Sandwick Youth community Centre 2024.xlsx / Statement of balances

December 2007

APPENDIX 2

Sandwick Youth and Community Centre

SC014370

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C2 Grants

C3a Trustee remuneration C3b Trustee remuneration - details

C4a Trustee expenses

CommunityLead Type of activity or project supported Running Costs FundDay Bridgingloan CommunityLead CommunityLead	Number of grants made £	Number of grants made £
	1	22,882
	1	1,855
	1	11,250
	1	40,500
	1	2,715
	1	34,165
	Total	113,367

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)
Authority under which paid		£






If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

Number of	£
trustees

C4b Trustee expenses - details

Nature of relationship	Nature of transaction	Transaction amount (£) Balance outstanding at period end (£)	Transaction amount (£) Balance outstanding at period end (£)

C5 Transactions with trustees and connected persons

C6 Other information

Sandwick Youth community Centre 2024.xlsx / Notes

December 2007

APPENDIX 2

Sandwick Youth and Community Centre

SC014370

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Donations	185				185	490
					-
					-
					-
Total 2 Grants	185	-	-	-	185	490
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
Shetland Charitable Trust		22,882			22,882	51,557
Sandwick Community council	1,855				1,855	300
Government	40,500				40,500	-
Shetland Islands Council		11,250			11,250	45,958
Other		36,880			36,880	6,000
Total 3 Gross receipts from other charitable activities	42,355	71,012			113,367	103,815
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
Junior admissions	611				611	182
Senior admissions	416				416	149
Contributions to trip					-
Memberships	475				475	940
Other					-	-
					-
					-
					-
Total	1,502	-	-	-	1,502	1,271
	-	-	-	-	-	-

4 Payments relating directly to charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Transport		204			204	220
Affiliations		90			90	175
Materials	85				85
Tripcosts	178				178	225
Minor equipment		1,327			1,327	547
Maintenance and repairs		4,033			4,033	3,818
Administration		156			156	448
Electricty&gas		4,940			4,940	3,376
Insurance		2,793			2,793	2,741
Telphone & licences		546			546	473
Fundraising		158			158	272
Project expenditure		94,500			94,500	93,130
TV Licence		170			170	194
Cleaning		1,632			1,632	1,740
Total	263	110,548	-	-	110,811	107,358
			-	-

Sandwick Youth community Centre 2024.xlsxAdditional notes (1)

December 2007

APPENDIX 2

SC014370

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts	Unrestricted fund 1 - enter name of fund below	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations	185				185	490
Legacies					-
Grants	42,355				42,355	400
Receiptsfrom fundraising activities	1,778				1,778	1,226
Grosstradingreceipts	1,976				1,976	653
buildings	-				-	-
Rentsfrom land & buildings	3,773				3,773	3,239
Gross receipts from other charitable activities	1,502				1,502	1,271
*Sub total* Receipts from asset & investment sales	51,569	-	-	-	51,569	7,279
					-
Proceedsfromsale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	51,569	-	-	-	51,569	7,279
					-
Expenses for fundraisingactivities					-
Gross trading payments	2,274				2,274	922
Investment management costs					-
Payments relatingdirectlyto charitable activities	263				263	225
Grants and donations	11,441				11,441
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	13,978	-	-	-	13,978	1,146
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	13,978	-	-	-	13,978	1,146
					-
	37,591	-	-	-	37,591	6,133

	39,668) (				39,668) (	3,850) (

	2,077) (	-	-	-	2,077) (	2,283
					-
Nature and purpose of funds

Sandwick Youth community Centre 2024.xlsxAdditional notes (2)

December 2007

APPENDIX 2

Sandwick Youth and Community Centre

SC014370

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts	Restricted fund 1 - enter name of fund below	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds	Total restricted funds last period
Donations Legacies Grants Receiptsfrom fundraising activities Grosstradingreceipts Incomefrom investments other than land and buildings Rentsfrom land & buildings Gross receipts from other charitable activities					-
					-
	71,012				71,012	103,415
					-
					-
					-
					-
					-
*Sub total* Receipts from asset & investment sales	71,012	-	-	-	71,012	103,415
					-
Proceedsfromsale of fixed assets Proceeds from sale of investments					-
					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	71,012	-	-	-	71,012	103,415
					-
Expenses for fundraisingactivities Gross trading payments Investment management costs Payments relatingdirectlyto charitable activities Grants and donations Governance costs: Audit / independent examination Preparation of annual accounts Legal costs					-
					-
					-
	110,548				110,548	107,133
					-
					-
	132				132	132
					-
					-
					-
					-
*Sub total* Payments relating to asset and investment movements	110,680	-	-	-	110,680	107,265
					-
Purchases of fixed assets Purchase of investments					-
					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	110,680	-	-	-	110,680	107,265
					-
	39,668) (	-	-	-	39,668) (	3,850) (

	39,668				39,668	3,119

	-	-	-	-	-	-
					-
Nature andpurpose of funds

Sandwick Youth community Centre 2024.xlsxAdditional notes (3)

December 2007

APPENDIX 3 OSC r

Office of the Scottish Charity Regulator

Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2
Charity name Sandwick Youth and Community Centre
SC014370
Period start date					Period end date
Day	Month	Year			Day		Month	Year
01	August	2023	to		31		July	2024
							(remember to include the page numbers of additional sheets)

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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.
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the 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 audit opinion on the accounts.
In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page] 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 comply with Regulation 9 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 o be reached. Date:* `17 January 2025`

				Date:		`17 January 2025`



`Thyme Tax & Accountancy Ltd`
`36 Angusfield Avenue`
`Aberdeen`
`AB15 6AQ`

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3 Disclosure section Only Complete rf the examiner needs to highlKJht material problems. Give here brief details of any items that the examiner wishes to disclose