2026-06-30-accounts - Golspie Youth Action Project

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

OSC r

Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period
	Period start date				Period end date
	Day	Month	Year		Day	Month	Year
From	01	07	2025	To	30	06	2026

Office of the Scottish Charity Regulator

Reference and administration details

Charity name GOLSPIE YOUTH ACTION PROJECT Other names charity is known by

Registered charity number SC 022176

Charity’s principal address C/C YOUTH CENTRE MAIN STREET GOLSPIE SUTHERLAND Postcode KW10 6TL

Names of the charity trustees on date of approval of Trustees’ Annual Report

	Trustee name	Office (if any)
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	NIKKI HARRISON	CHAIRPERSON
	LINDA O'BRIEN	TREASURER
	DAWN MACKENZIE	SECRETARY
	KERRIE HOWARD
	RACHEAL SUTHERLAND
	LISA MACKAY
	LAUREN CAMPBELL
	CLAIRE SUTHERLAND
	ROSALIND HILL
	CERI WILLIAMS-SHALE
	ALEXANDRA ASKE
	LEONNA OBRIEN

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name	Name	Dates acted if not for whole year




Structure, governance and management

Type of governing document Trustee recruitment and appointment
	Golspie Youth Action Project is an unincorporated association and the purposes and administration arrangements are set out in our constitution.
	All of Golspie Youth Action Projects trustees are appointed or reappointed by the members at our annual general meeting, which is held in October each year.

Objectives and activities
Charitable purposes Summary of the main activities in relation to these objects
	The advancement of education, The advancement of health, The advancement of citizenship or community development,The advancement of the arts, heritage, culture or science,The advancement of public participation in sport,
	The objects of the Project will be to help and educate young people of the Parish of Golspie, through their leisure-time and recreational etc activities, so to develop their physical, mental and spiritual capacities that they may grow to full maturity as individuals and members of Society and that their conditions of life may be improved. The Project will endeavour to carry out the aforesaid objects by: (a) seeking to increase opportunities for the provision of safe recreation, leisure and learning facilities. (b) organising a programme of activities and information and skills sessions as deemed necessary or beneficial. (c) promoting any other events or activities to help improve opportunities for young people. (d) providing paid and voluntary

Achievements and performance

Summary of the main achievements of the
charity during the financial period

Another of Year of Progress and Impact Golspie Youth Action Project
What a year it has been for GYAP We are incredibly proud of the progress we've
made and the impact we've had on young people in our community.
Refurbished and Reopened. The building we now use has been fully refurbished,
creating a welcoming and safe space for our youth programs, we have also
utilised other locations in the village to host different activities that we have put
on the youths.
Successful Fundraising & Sustainability Thanks to generous funding, we were
able to restart our operations, covering rental costs that became a challenge
after the pandemic.
We have taken on the rental of a charity shop which has been incredibly well
supported by the local community, employed a charity shop manager and
have a wonderful team of volunteers who help with the day to day running.
It is also a place where our young people can come and volunteer.
We host regular youth club for young people aged 5 to 21. We now have
142 youth members attending across two nights a week, divided into three
age groups.
Expanded Youth Programs. We launched additional initiatives, including a
Youth Awards Group on Mondays after school and a Youth Lunch Club every
Monday. We have also provided over the last three years meals for all
children in the village during the summer break.
Secured Long-Term Funding
Gordon Bush Wind Farm has funded a youth worker position for two years
post-November.
Additional grants from The National Lottery and the Robertson Trust have
allowed us to hire another youth worker and a Charity Manager and will be
advertising for a new development officer.

All of this would not have been possible without the dedication of our team,
the generosity of our funders, and the support of our amazing community.

As we look ahead, we are excited to continue growing and providing even
more opportunities for young people.

Financial review
Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)
	Frequent committee meetings ensures that reserves are always available. GYAP held £72192 in unrestricted reserves and £8626 in restricted. However of the unrestricted £57,000 is designated salary costs, and if required £12000 for redundancy/windup.
	n/a

Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Nikki Harrison Full name(s) NICOLA JAYNE HARRISON Position (e.g. Chair) CHAIR Date 7[th] August 2026

’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of

GOLSPIE YOUTH ACTION PROJECT

	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 GOLSPIE YOUTH ACTION PROJECT
Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address:	SC022176
	Period start date					Period end date
	Day	Month	Year			Day		Month	Year
	01	07	2025	to		30		06	2026
	7-10							(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 (as amended). 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 2006 Accounts Regulations. 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 viewgiven bythe 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 understanding of the accounts to be reached.
					Date:		`14/08/2026`
	`CHRISTINE ROSS`
	`N/A`
	`VGS, LAIRG COMMUNITY CENTRE`
	`MAIN STREET`
	`LAIRG`
	`IV27 4DB`

*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 if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose

Enter SC No. below

APPENDIX 2

Enter charity name below

SC022176

Golspie Youth Action Project

		Golspie Youth Action Project	Golspie Youth Action Project	Golspie Youth Action Project	Golspie Youth Action Project	Golspie Youth Action Project	Golspie Youth Action Project	Golspie Youth Action Project		SC022176
		Receipts and payments accounts
	For the period from	Period sta		rt date			Period		end date
		Day	Month		Year	to	Day	Mon	th
		01	07		2025		30	06

Section A Statement of receipts and payments
A1 Receipts	Unrestricted funds to nearest £	Restricted funds to nearest £		Expendable endowment funds to nearest £			Permanent endowment funds to nearest £		Total funds current period to nearest £	Total funds last period to nearest £
Donations	8,862								8,862	1,188
Legacies									-
Grants	83,413	20,000							103,413	60,568
Receiptsfrom fundraising activities	12,411								12,411	7,662
Gross tradingreceipts	49,330								49,330	8,820
Income from investments other than land and buildings									-
Rentsfrom land & buildings									-
Gross receipts from other charitable activities	8,391								8,391
									-
*A1 Sub total*	162,407	20,000		-			-		182,407	78,238
A2 Receipts from asset & investment sales
Proceedsfromsale of fixed assets									-
Proceedsfromsale of investments									-
*A2 Sub total*	-	-		-			-		-	-
*Total receipts* A3 Payments	162,407	20,000		-			-		182,407	78,238

Expenses for fundraising activities	4,547								4,547
Gross trading payments	42,291								42,291
Investment management costs									-
Payments relating directly to charitable activities	63,033	43,208							106,241	74,076
Grants and donations	4,599								4,599
Governance costs:									-
Audit / independent examination									-	60
Preparation of annual accounts									-
Legal costs									-
Other									-
									-
**A3 Sub total **	114,470	43,208		-			-		157,678	74,136
A4 Payments relating to asset and investment movements
Purchases of fixed assets									-
Purchase of investments									-
**A4 Sub total **	-	-		-			-		-	-
*Total payments* *Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*
	114,470	43,208		-			-		157,678	74,136

	47,937	23,208) (		-			-		24,729	4,102

									-

	47,937	23,208) (		-			-		24,729	4,102

APPENDIX 2 Golspie Youth Action Project

SC022176

Section B Statement of balances	Section B Statement of balances
Categories Signed by one or two trustees on behalf of all the trustees B1 Cash funds B2 Investments B3 Other assets B5 Contingent liabilities B4 Liabilities	Details	Unrestricted funds to nearest £ 24,255 47,937	Restricted funds to nearest £ 31,834 23,208) (	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					56,089	51,987
	Surplus / (deficit) shown on receipts and payments account					24,729	4,102
						-
						-
	Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	72,192	8,626	-	-	80,818	56,089
		-	-	- Fund to which	- asset belongs	- Market valuation to nearest £	-
							Last year to nearest £
							n/a




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








	Details			Total - Fund to which liability relates	-	-	-
						Amount due to nearest £	Last year to nearest £
							n/a




	Details			Total Fund to which liability relates		-	-
						Amount due (estimate) to nearest £	Last year to nearest £
							n/a


	Signature*			Total Print Name		-	-
							Date of approval
	Nikki Harrison			NICOLA JAYNE HARRISON			07 August 2026

OSCR 2026 / Statement of balances

December 2007

APPENDIX 2

Golspie Youth Action Project

SC022176

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

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

Type of activity or project supported	Number of grants made £	Number of grants made £
		n/a




	Total	-

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)		n/a
Authority under which paid		£
		n/a





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

	Number of trustees £	Number of trustees £
		n/a




Nature of relationship	Transaction amount (£) Balance outstanding at period end (£)
		n/a

C6 Other information

OSCR 2026 / Notes

December 2007

APPENDIX 2

Golspie Youth Action Project

SC022176

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 £
Various Individual	8,862				8,862	958
Fees					-	230
					-
					-
Total 2 Grants	8,862	-	-	-	8,862	1,188
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
Edinburgh Sutherland ESA					-	300
Golspie CC					-	500
Tesco Grant	375				375	1,120
Kilbraur	17,286				17,286	1,985
Highland Council	26,800				26,800	14,000
Garfield Weston					-	5,000
Meals & More	8,452				8,452	6,693
SSE Gordonbush		20,000			20,000	8,970
Westminster Foundation	10,000				10,000	10,000
Robertson Trust	12,000				12,000	12,000
Corra Foundation	5,000				5,000
VGS ADWF microgrant	1,000				1,000
Youth Highland	1,000				1,000
CO-OP Local Community Fund	500				500
ASDA Foundation	1,000				1,000
Total 3 Gross receipts from other charitable activitie	83,413	20,000			103,413	60,568
	- Unrestricted funds to nearest £ s	- Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
Trips/Activities Contributions	8,391				8,391
					-
					-
					-
					-
					-
					-
					-
Total	8,391	-	-	-	8,391	-
	-	-	-	-	-	-

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 £
Staff costs	22,988	34,759			57,747	41,012
ActivityExpenses/Trips	13,613	3,626			17,239	12,498
Office Supplies	2,014				2,014	974
Rent	6,212				6,212	2,861
Awards					-	378
Equipment	2,536				2,536
Summer Projects	6,130	4,532			10,662	11,695
Summer Child Spend	215				215	336
TUC					-	3,902
Insurance	342				342	420
Consultation	8,679				8,679
Memberships	237				237
	67	291			358
Total	63,033	43,208	-	-	106,241	74,076
	-	-	-	-	-	-

OSCR 2026Additional notes (1)

December 2007