Youth Highland SCIO Scottish Charity SC027712 Annual Report & Financial Statements For the Year Ended 31 March 2025
Trustees Annual Report For the Year Ended 31 March 2025 Th• IrL6t hav• pl•agJm Ill prewitiry r8Fort Iowhw tré staT•finènts and tm Ind•D•01)t èxamirbwb r•kKYt ICK yr on grch 2025. 31 Refeffjnee & Administrative Inlom)ation Charlty NaftMTr yth Sco•Lgnd SCIO Charlty Numb SL02i112 AthJr•gs The Pillar 8¢x. High Street. C•'r¥Jw*l, FIoss-Shif•. IVIS 9HA nii 31 March 2025 Chair Vice Chwr So¢r•i4ry
Structure Governance & Management Constitution The char5ty Is a Scottish Chartable 1ncorporateof Organisation ISCIOI. 1t was officially wsstered In its curreff11egal lorrn on 30 April 2014. The Cha was pviOuSlY a Company Limiiee by Guaranièo govèrnéd by It5 M8rnorandum and Articles ol Associaiion. Thè Chanty has a sInge tier structure 85 such the trust8es ar6 the rnembèr5 of th8 chanty The trustees. who make up the charity s managèmènt committèa. mèet regularly around once month. Memtrersttip ol the management committee Is open io anyone over 16 who has been ninated for membership by an unincorporaled organisation or any corporait body who suL)scnbès io thè purpos8s of thè ooanisation and wishes to see them fulfilled. Th• abjectlv•s of the Charity af¢'. The advancement of community ¢evelopment and education through the dev8lopment an¢ delivery ol programrnes of social 8ducalion for young people. The supkx)fl ol aftiliat8d youth groLJPS and club5 In the Highlands lo enable young )le io tIVelY p8rti¢ipatg in their cornmunities. To advance education through providing support and training for adults who work with young people In affiliated youth groLJPS and club5. To Ihè provide and organis8 recr8ational facilities for young people through affiliated youth groups and clubs in the Highlands. Our Wision An ernpowered. diverse, innoVatVe and collaborativ6 v&untaty youth sector, working towards bèst ry)ssible OLrtcOS for Highland s You F)aopIè. Our Missic Y015th Highlarld supports a network of voluntary organisations and groups to hglp young s)•ople io bring about Fx)SIti chal9 In thèir livès and ¢(ynmuniti&s u&ng youth work rnethods and principles. Our Value8 Collaboration We ¢evelop sirory working partnerships wilh Other organisations and projects working to Improve opportunities for young people. Ernpow8rm8nt We providè young F)eople, volunteer5 and youth workers with opportuftitiès to gathèr skills and rnake FX)Sltive things happen within their own li clubs. (Kganisations and wider commLJnitl8S Inclusion We work lo ensure the ri9hls ol all young pwple, ardlesS of backgroijré. race. gender. a9e. Uisability. feligion or sexual orientation We will enabl maximum participation 10 ènsure Ihè contributions of mar9inalised groups are mei by allowing the voicès ol all young twplè io bè hèard. Self D8i*rmination We encourage young p80plè to devdop opiniws and Ideas ane to b8 actively Involved In &nabling positive changè In itrwir communitiès. Life Long Learning We work with young people, VoluntrS and paid WOfk8rs to develop skills and confidence in delivering quality youth wort( and CLD. Our Strateglc Aims 222- 2027 Youth Highland continues io work to Ihe alms set out In our organisation's strategy This Includes the conlinLJed supporf of Ihe Voluntary Youth Network and Area Youth HUB struciure This strueture enables us lo develop and deliver work using a CLD approach with a focus on enabIflg empowerment ol cornmunily based youth clubs line with the Highland Gouncil Community Planning Partnership Slructure This appro8ch enablès us lo continue lo encoura9e comrnunity led youth groups lo be Involved In local and region81 decision rnaking structures and lo be recognised as valuable partner5 In the delivery ol essential outcomes In communities across the region Our new strategy sets out how we will Jelivèr our 4 main areas of work which are. Young people Mernr clLJbs V¢Suniary sactor Buil¢ing and devdoping strategic partnèrships to Increase influence an¢ comrnunily empowomieffl We will be beginning a Strategic review in 2028 in time to launch our new strategy b8lorè Jan 2027
Slgnlfi¢ant #u¢¢•ssg• In 2024 - 2025= Youlh Highland continued to supp)rt [rnber dubs and area yOLrth HUBS. retaining a hBh number ol rnefnber clubs and coniinuin9 10 encourage and support Ihè continuation of Ihe area HUB Strateg model In Ihe voluntary youth sector In Highland There was raisèd Awareness ab)ul the Volunlary Youlh Netsvork antj the Area Youth HUBS amorosl decisJn and F(IKy akers Increasing the Inlluence ol The volunlary youth sector at decision makiro lables A main leature ol our cuireni strategy Is the devek)pment of youth participabon and VO This was a key area ot 9rowth in 2024- 25 wrth Youth H1ghland ting a key partner In devekjpment ol the children arKt young swples parbcipaton strategy with H¥Jhland Council and 81so seeing increased opp)nuniiS for Youth Hhland to leaLJ on youlh consullations and research locally and regsonally. We ¢tsntinued 10 SUPPOrt developments In Merkirth and South Kessock and were a key partr in a partsopatory btxlgetrr¥J pro55 In that cxjmrnunity which tocused on engaging local 9roups In delivering Outcomes algned with young peoples Priorities lor Improvement which we had helped Ihem to idenbfy in 2023- 2024 We led In a number ol significant youth consuiiaDons wh+cn will Inform develOpmts linked with èmployakn.jity and training. Inlrastr¢Klure and the provision ol sale spa¢Ès lor young people across tre regv)n We look a large group ol young voluntèèrs to the Belladnjm Festival during the summer and supported Ihem to lead yojth work aefrvibès for children. lamilies and young people Youth Highland Is cornrnitteo lo raising awareness of and IMworj stsTh18fd ol yOLth work as a tleSS1Onal practic and we worked hard in 2024 to womote 8fKI (leliver a tull range ol youth woth and CLD training io member clubs and pathèr organisabons Whero are w• head•d? Our aspirabons and key actions continue ty be tocused on". LEAOERSHIP.. We will suppjrt young peop18 10 be me8ninglully In¥Ved arKI lea(Jing in ktal demc¢racy and decL%)n making PAATNERSHIP.. We will help youThJ peOt and YolLtntsry or9ani$8tions to be viewed as equal partsiers In planning. delivery nd evaluation processes We fecognise that tO9ether we can SUPkKJn eamy Interventson and reduce the nurnter ol youNJ peop In crisis and enatle test outcomes for young people EMPOWERME.. We will suppjn young and voltary organisatKns to be actively inwjlved and ading In local democrabc processes and deosion makir%J. STANDAROS- We will support Improved professional standards wilhin the voluntary youth sector and enable Ihem to deliver excalnt CLD and youth work UNIVERSAL OFFER.. We will work to ensure thai ery young person In NMIad has acces5 to a high qualty comrntsnity led universal youth work lacilsty ofteTirvJ a variety ot arnIng aThJ activty ¢tK) DIGAL.. We will develop a coheTern dKJrtal learning platlorm aTrJ showcasmg space lor youth work- ènabliNJ improvement and change. Strntrylc Acllons and Orlv•rs'. Youlh Highland continues to locus on strenglheniThJ Ihe sethor and delivenng outcomes in line wrth the VYN youlh work Improvernent plan Wè continue to work hard lo ensure Ihe work ol our mèmtrs and widei nehvork Is recognised and valued in regional plans and strategies Induding youth work CLD. Integrated Chldrens Sefwces and In the new HighlarKJ Outcome lrnprovernent Plan. We contynue to work with key stakehohyers to help negoliate relabonships with ststuiory partners wilh a focus on incrèasing comrnunity ernp)werment and Olher wliey dnver5 Th$ rèlationship rernains challenging lo engage in and we need support lo ensure that our fole enhances and supp)rts rx)sitive outornes in communities. Collatson and presèntation of key data around our work will te Imwrtanl In enatAing SItiVe discu55Kin$ 8rbd valLd partnership beeen Youth Highland and the Voluntsry Youth NeOlk and key slatutory partners
Hisk Manog•m?nt The Iruslees have assessed the major risks to which the charity is eX[se and are s8bsld thai systems arè in Pla to mitigate exposure to rnajor The trustees have a duty to Identity and reVW the risks to which charity ts exwsed and to ensure approwla controls are in ace to provide reasonatAe assurance against fraud and error During Ihis year risk management ha5 conbnued to tlay a mapr ro In the day to day runnirrfj ol the charrty At Ihe end hatl of this Iinancial period the Board of Trustees regularly discussed Ihe lIentral of needing to rethJ¢e thirs or issue redundancy notices to members ol staff as a resuh ol extremè finar181 pressures Howev8r. wè came Into thè new financial y&ar12025- 21Y261 In a signilunly stror4Jer linanck81 kKJSltion and with a focus on developirrfj a lutvre funding anij Income gerratson strategy wh would focus arKI prK)rity lor the financial viability and stren9lh ot Ih? organ138tion rather Ihan 0r member c4ub3. This Is a reco9nibon thal If Youth HighlthT¥J Is strong we will be able to better ensure the strenglh and sustainability of our merntrer club5 In communibes isks. R880rve8 YoL4th Highland has a contsngency account whth hOS unrèstrtteil IiJr%1s which can be Lbsed io help meet any cornmitrnents should the charity have to cover unexrxted expenditure The conbrMJency account also holds funds In order to Sup) costs related lo closing the charity If required The conb'ngency balan is currenuy £14 955 There were receipts amounbng to £362 10 th1s accounl In this h"nan¢ial Fenod. this Is for bank interest Youth HKJhland are ¢ommffted to deliv&ring high quality ovlcomes at tost value for our ftJndeTS. Invesr$ and Stskehok1ers The tAJlk ol Youth Highlands Income comes from project tunding. Therelore. Ihè Marty of Youth HKJhlands cashfk)w Is restiictèd and Is requirod to spènt on very agreed costs Wh I1p lo deliver yoJe¢t and organisatsonal Drionlv outcomes However, Youlh Highland recognises the Importance of hawThJ a reseryes and Iinancial conbngency ptans to enable the organisabon lo te ae lo respond io any uneiwed swrM1 Thi$ Is parb¢ularly ImFx)rtant In Ihe curyent (ry)iry chalngir4J financial situabtsn hch has Inci(KJed a lack ol granl suryort from the Local Authortty lor Voluntsry youth work since 2015 Continued and ongoirYJ pressuie on the funding landscape for voluntary youth work In HKJhland Means It Is eSSenal that Ihere is con'nued oversi9hl of Youth Highlantj Iinancièl slability Trus1886 undorsland Ihat Youlh Hghland nefjds w iwoas4 thè conting•)cy balance w provth IreaS0d finanoal security In such financially challenging tsrnes Initsally there should te a tocus on IncreryJ this lo ai asi £24.000 with Onn9 work to further Increase reserves to strengthen Youth Highlands tinanoal sÈcurity Movement• and Porformanc• 8uilding Our Headquarters in Dingwall contsnue io be Ouf registered refflis stsff hytsitt wortirKJ patterns and work Ifom their homes and from th ottice The building requires signifant Investhièni to Improvè energy eflioency and actxss afKJ Ihe trustees ¢onbnue to regularty consider this SIatiOn The ard ol Directors have decided that we need to move oui ol our current pmiseS 8$ the burk1ing (S)es noi proe us with space or servTrces reqLJlfe We have wsiièd several 8tternathve wemises but have not found a cost ellethve atternab¥e whth meets our needs We will continue 10 consider alternatrve [eMISes. embership We have seen a signiftant rise in memb6rship and havè a hvjh nUrnLr of t>)mmunfy bas8d yOLrth clubs In HKJhlar%J compar•J to oitr LLxal Autt)or areas acioss Scotland We can evidence a growth In W &n¢J an inerts4s8 In youth 3es3h)ns. youlh volunteerir8 8ryJ youth achie¥ement as a result ol our Work. The VYN m is enabling communily weallh building Finances OUT own financial situation rèmains extrernely challenging with lirniied tunds trom local authonty grants Impacbng on Ouf unrestricted antj core funds There have teen somè opportunities to gain small project funds from Highland Counul. t1 proieet work irKreases the ryess(trtr on Youlh Highland a member Clubs and Is not a sustainable financi81 solubon In ¢he long term We have conbnued to ty and present Ihe work of our members as valuable and posi)ve and encourage staDJiOry partners to rnise our eOrk equal and vital partner In the delivery of youth work In Highland It seems that our membèrs are being recognised and valued. Youth Highland continue$ 10 struggle to t* reco9nised as Important In an Interrpediary capacity.
Standartts We continue to work hard to worn0 good practice In CLD and youth work lo our team. OUT mÈmt*r clubs. our panners and local decisK)n makers a influencers We recognise conthnued improvemeni as essenth.al In trnabling the trest outcomes lor Hwjhland s children young people farnilitrs and communrties Impioved standards will also be an Imponant tactoi In enablin9 US to negotiate better 8rK1 morè sustainable terms with lunders and stakeholders In I coming financial year We ¢OMinue to hokl our CLD Stsn¢Jards mork we inibally attaine<l in 201S. Funder• Highland Counol Tho A01rtSOn Trust Impact Funding Partnérs Wo aro also gr8i&ful to all the Irysie8s. siatt. young pgople and Olher sumner$ who conbnue to contribu18 10 Youlh Highland Th15 has been an exlrernely challerrfjing year loi Youth HKJhland With the chall8nges com8 oFp)rlunitres and we kxjk fOard hoptr a r•)sibve lulure for youth w in Ihe Highland5
ststement of Receipts and Payments - For the Year Ended 31 March W25 unr8str1*1 Funds Rèslricied FuThJs Y•ar endr•J Year ETrJ•J 311W25 311034 R•¢•ipts Voluntary Receipts Donations & Gift Ai(J 502 Grants 51.435 41.946 93.381 137.394 Receipts from Charitablo Activities Bank Interest 16.844 16.844 1,227 2.246 1,227 2.428 Totsl R•c•lpts 69.507 41.946 111.453 142.570 Paym•nts Cost of ChBJitatJe Activities 65.456 2,719 48.577 114.OSJ 2,719 209,067 1,843 Gowrnanca Costs Purchase Fixture & Fittings Purcha58 ol ONico Equipment 10 68,175 48.577 118.752 210.910 Surplu8llDellclt) lor th• year Translers beiween funcls 1,332 16,6311 15,2 25,792 rplu•llD•fklt) for th• yw 1.332 16.6311 15.2991 25.792 Th• Not•• w pag08 8 10 13 form gn Int•gral part of th•¥• a¢¢ount•
Statement ol Balances - As at Year Ended 31 March 2025 UTWeStrci l urxls ReslFIttWJ Funos Tot Funds R•conciliatlon Casn ai ilank & In Hand - 3110&12024 22,261 1,332 45,875 68.138 15.2991 Surp10e1lC1t for year 16.6311 Cath at Bank & In Hand- 3111KV2(Y25 23,593 39,244 02037 J1103124 8ank Curr•nt kcount 8,$85 39.244 47m9 53.461 Bank A¢count 14. 14.633 42 In Hond 13 23.592 39,244 82,837 $9.136 Qth•r A•••ts Fixture & Fittinq8 108timate¢J valuel Oth¢g EqUIpfft ImIted vdu•l 10 114 114 114 1.034 Th• Not•1 cfi p•o•• 6 10 13 form •n Int•gr•l part of th•8• accounts Appfoved by th• trusieos on 26th N0vwnr 2025 an¢ slgnod on th•lr behall by.,"
Noles to the Accounts - For the Year Ended 31 March 2025 1 Basis of Accounting These accounts have been prèpar8d on th8 Recèipts & Paymènts baSS in accordance with the Gh8rities & Trustaè Invèstmènt Iscotlandl Act 2 and the Chanties Accounts lotlandl A8gulations 2006 las afflendèdl. The charity Is not register1 for VAT. The charity IS 8xempl from Corporation Tax on It s chantable act1VItig5. Assets are depreciaièd triy 200h on a straight linè method ovèr its useful lile. 2 Nature and purpose ol lunds Urirestricted funds are th¢)se that m8y be used at the discrfion ol the tTUSteg3 In furtherance ol objects of the chanty. The injstees maintain gngle Untnct0d fund for the day-to-day running ol the Organisation Restricted funds may only be used for specific purkws. Restrictions arise when specified by th donor or whèn funds are raised lor specific purposes. Unrestrtett reiptS have IncaSed £23.897 from last year. the Increase grant arnount from Thè Robèrtson Trusi and Income weived for consuiiaiion work contributed to this Incoase. Unrostnct8d payments ttave also Incroased £4.315 from last years accounts. Ihè 8xp8nses lor unrestricted Siaff salariès have Increasod by £8536, as somè salary expènses were still unfunded and proiects had Come lo an end. AÈnt ex have Increas £721 frorn last year due to a project ending as some rent ex¢)ense had been included. Electricity expenses have decreased by £2096. as a rofund of £1.531 was rec8iv&J. and some electncity expenses We allocate# to project èxpensts In r8stncted. The off Ice expen have decreased by £502 Irom last year. Unrestricted receipts totall8d to £69.507 and unr85tr4ct6d paymènts totallèd 10 £68.175. This has produced a surplus of £1,332. The trust88s n that core funding will need to be sourcad to bè Ljsod against general èxrjènses. The trustees wie a deficit on this year's wsiricied funds which atè due lo weipts CeIV& In the previou5 accounting ye8r1202212231. and Ih exponses speni In this accoLJnting yèar 2023/2024. 3 Related Party Transactlons The Ofganisation s Insuran¢e wli¢y Includes Trustee Indemnity Insurance lor all Its trust8as. Pk> othèr rgmun8fion was paid to the trusie8s or t any connected persons cjunng t*e year12024125.. Nlll No travolling expens8s wer8 paid to any trustees dLJnng the year due to Fneetings baing conductèd by video confèrencing. lasi year's expenses 12023124.. Nill. Unre5trct Fufid5 RoStriCI Y•or •nd•d 31103125 Year Ended Jln3Q4 4 Grants Re¢eived Highland Council - SL4 Highland Council - Community Bggenwation Fund Highland Coun¢il Image ol YoLrth Highland Council Inspiring Young Voices Highland Council Employabilit HighlarQ Council - Bnghl Ideas IHTSII Highland Council - C&YP MH&WB 2024 Highland Council - Proiect Awesome Higttland Council - Safe Spaces Th8 Robertson TrLJSt 13,435 13,435 13.435 8,564 950 3,120 5.400 500 3.000 17.700 17.71KJ 10.000 10,D)J 38.000 27.500 Impact Funding Partners lrnpacl Funding Partners- Phase 2 Brora Development Trust Comic Rèlief Grant 231831 270 270 12.958 10.476 10.476 1.250 2.730 Gomic Relief Grant 231912 1.900 Corra FoundaiiDn Young Grant Makè Highland Third Sector Interfacg - Young Grant Makers Highland Sector Interface - Brigttl Ideas Scottish Gov8rnment - Merkinch Cornrnunity Partnership P2 Youth Scotland 2.287 36.300 10,000 10,000 1.000 51,435 41.946 93,381 137,394
S Re¢eipts from Charitable Acti¥btl•s efund&re-Imbuwmen:s Fynds Fund5 311(ly¥J 31N)Y24 MembehIp Fees Training Incomè Consultstion Incom• 1.715 1,715 2.135 426 426 14.125 14,125 Activity Delivery Income Shopify Athivity Income Other Income 300 157 157 71 122 40 16,844 16.844 2,246 e Cost of Charftoble Activlti•s Siatt Salaries Staff Pensions F1$ 31IW2S 31ffjy24 61.651 37.090 98.741 111.754 1.840 1,020 3,126 2.373 Staff Exp8ns8s Staff Att•n<an at Ev•nts 162 Staff Training PVG Costs 75 75 72 Volunteer Exp8ns8S Young People's Expenses Activiliès ExponwJ Evont E/pens•s Equipmont & Resources Vèhicle Hire 1,312 550 500 157 4.470 5,904 3,055 8.706 81 2.919 3,IX11 Venue Hires 344 Charitable DonationGrantS Giv•n Offk8 Expan80S Heat & Lght Rent 1481 31.863 419 2.052 15511 727 554 1,622 727 727 Fl8fuseMast• 275 275 220 745 336 1.cel 2.292 Memb8rship Charg•$ 35 118 114 65.456 48.577 176.328 Y•ar •nd•d Y9ar End*1 31ml 7 Gov•rn8nc• Cost8 Trustees Expensos Bank Charg•s Insuran Funtts 10 458 Accountancyl8ook-kseping PFof8Sgonal Fees 2.251 2.251 3.768 2.719 2.719 4.469
8 Transfers be••n fund$ Any Internal movament In funds We agreed by the appropnaté fLsnO ¢joS and warè usad for stalfing costs. Transl•s Transfs Transfers Petty Cas Bank CuTTeni Lknf8StrCt•J Unrwnct Acc4)unf & & ReStr•y & Aestfttt Petty Casn CUrrt Aceourrt 1 01rt)4Q4 U¢byTent t 31 Untssinct8d FurKtS Flestncted Funds 45.875 16.6311 39144 53.461 15.6321 47 Transl Tr4ns1•5 Bank Transfws Current AtoIA)Ir24 &R8Strtt•J &RestrtW Ptykn A131 Unrestrict&J FuThJs 14.fa3 14h05 RoStnctJ Funds 14. 14,195 Transf•3 Current Accounl & 01n)44 Movwneni Translws Polty Cash At 31103125 P•tty Cash Unrestrict&J Funds 42 13 Restncted FurKts 42 13 T?nsls Petty Casn Unre5tro Movwn•)t & Restrel funa$ Unrystnctoo & ReeL1 R•¥tr1d Funds - Curyent Account Al 01ffj4124 AI 31103r25 Bnght Ideas IHTSI) C&YP MH &W8 2024 (HQ Employability - Aim High Highland CaS - Youth Work Image of YtyJih - H.Coun¢il Impact VolLJnt8er5 Impact Volunteèrs Phase 2 Insynng Young Voices Lottery Community Change Makers MerkitKh Community Partnership - Phase I M8rkinch Community Partnership - Phase 2 Merkinch Wayparl< Prt)1OCi Awèsome Safe Spe$- Safe COnsAJltaii( IHCI Grant Mak8f5- HADP. HTSI & Corra 7.517 518 5.394 12.7861 402 1251 11.08n 197 377 950 113n 7• 7.219 7219 13791 (8.8851 2.057 12.05n 15.077) 15001 17.177 10) 4.374 9.452 soo 17.177 3.106 3,1 (9.5321 45.87$ 16,6311 244 10
Irrning Rosour¢es R88ourc88 Expended 17,5001 N•t Mov•m•nt Not Mov•m•nts - Curr*nt Ac¢ount Bnghl Icseas IHTSII YP MH &W8 2024 IHCI Employability - Airn High Highland Care5 - Youth Work Im8 of Youth H.Council Impact voluntrS Impact Voluntaèrs Phase 2 Inspiring Young Voicos Lottèry Community CtrTrange Makeys Mertinch Community Partnorship - Phase I Merkinch CthTmvnity Partn8Wip- Ph8s0 2 Mèrkinch Pl#yp8rk Project Awesome Sale Spacgs - Sale Consultation IHCI Young Grant M8kèr5 - HADP. HTSI & Corra 500 .¢Jx)I 3,000 12.7861 1251 11.087) 1731 13,25 13791 18.8851 12.057) 15.0771 15001 15231 16.8941 19,5321 12,7881 1251 270 197 10.476 7,219 13791 18.8851 12,(K57> 15,07n 17.700 17,177 3.106 19,5321 i 0.000 Translws vlee funds UnrestriC10d TFan81811 pdty Cgsh Unr8yiricie(I Net Uovernoni A•strl¢t¢d Fund• - Potty Cash 8righl Ideas IHTSII C&YP MH &WB 2024 IHCI Employability - Aim High Highland Cares - Youth Work Imag9 01 Yoijth - H Council Impact Voluniears Impact Volunt00rs Phase 2 Inspinng Youno Voic•s Lottery Community Chango Makors Merkinch Community Partnership - Phase 1 Merkinch Community Partnérship - Phase 2 Merkirrh Playpar Proioct Awasom Sale Space5- Safe Consultation IHCI Young Grant Makors - HADP, HTSI & Corra Al 01104124 AI 3110Y25
Net Movements - Petty Cash 8rigttl Ideas IHTSII C&YP &WB 2024 (HQ Employability - Am High HIghlar Cares - Ywth Wo Image ol YtyJth - H.Council Ifnpact Volunleers Impact VdLJnteers Phase 2 InSnn9 yng Vol$ Lottery Gommunity ChaThJè Mak8r5 mark1r Community Partnership - Phasè 1 Merkinch Community Partnèr)Ip- Ph&5e 2 Mèrkinch Playpark Project Awesomt Sale Spaces - Sale Cth)sultation IHCI Youry Grant Makers - HADP. HTSI & Corra 9 Other Assets Iunrnstrfct - Flxture & Fittings Dai8 PurCTh Fixture & Fittings 14110115 27110115 2639 depreciation over 7 years with no salvage vdue. straight line rretrod a iJepr8csatson nt oi r568 10 t Cha01 each year dunrwJ rt 5 ttsel(Jl life. 5112 wa5 thar9ed to year ontleé March 2016. 37 2PA10115 482 3975 Fixture 8 Fittings IfJ11115 258 258 depreciation over 7 yaars with ro sVje v¥uè. Siraigl)t line method a dèpreciation 8mount of £37 10 be cha@8d ep£h year dunry It's useful life. 4112 was char98d to year ended March 2016_ £12 Cost - FIxrn & Fittin9S 8/F from 31/03124 unrtneéi AeStriL11 4.233 At 1 April 2024 10 31 March 2025 4.233 At l Apnl 2024 Charge for ye 4.233 At 31 March 2025 4.233 N•t Book Vakw. FEXtwe & Ffftkngs Ai 1 Aw+1 2024 At 31 25 12
Date PLJrchas8d 10 Other Assets - Offlce Equipment Cost Office EqLJipment lunrestrictedl 813116 224 813116 299 depreciation over 5 years wilh no salvagè value. straight line method g depreciation amount of £305 to be charged ea¢h year during it's useful life. no Gharge to year ended March 2016 1013116 1002 1525 Off8 EquInent - stncted 2711117 329 depreciation over 5 Yéa with no salvage value. straight line method a d8preciation amount of £66 to be charged each year during it's useful Iile. 2112 to bè chwg8d to year ended March 2017 - £11 oriice Equipment - Un[ncIed 181f420 2299 2,299 clopr8ciatlOFI OV8r 5 years with no salvagg valu8. straight line melho depreciation amount of £460 to be charged each year during It s us8lul Iile. 9112 to be charged to year andèd March 2021 £345 C05t- OffFeè Equipment /F from 31103124 unresiriet eslritte¢ 3.824 329 At 1 April 2024 to 31 March 2025 3,824 329 D•w8clatl¢)n At 1 Apftl 2024 Charge for year 3,250 460 329 At 31 March 2025 3,710 329 Net Book Value At 1 April 2024 574 Ai 31 March 2025 114 13
APPENDIX 3 Independent examiner's report on the accounts Report to the Chty nane tru8te•8lrnembern of YOUTH HIGHLAND SCIO R•gi•t•r•d charlty SC 027712 number On th¢ accounts of thè charity for Ihe poriod Pen¢xl start dale Period end dale knlh Ye Yeaf 01 to 2024 31 03 2025 Set out on page• 1to13 R•8pectlv• pon•ibilitiM ol tru•1¢ Ind •xamin•f The charrty s lfuslees are le8FnsIble for Ihe preparalion ol the accounts In armdance with the iefms ol the Charities and Trustee In¥eslmenl (Scotland) 2005 Ad and the Charils Accounts (Scotland) Regulatic5 2CMA (as &mende41 Ttr• charrty Iruslees consthr thal the audit requirement ol RegulaIrt 10111 Idl ol ihe Accounts Reoul8iions does not apply 11 Is my iespon&ts141y lo exarnine the accounls as required under section 44111 ICI of Acl and to slale whether particulai matters have come lo my attent Ba•1• ol independent My eXaMinn is camed oul In accofd•rte wlh RegulalK)n 11 of Ihe 2CthS A¢£16 examln•r'• •l•t•m•nt RegUlaIn5 An examination Includes a re¥iew of Ihe accounting records kept by the charily and a companson of Ihe accounts wesenleo with Ihose record5 11 also Indudes conseratiOn ol any unusual Items ¢y disdosures In Ihe accounls and seek$ explanations from the Ifuslees concerning any such matters The Procedures Urertaken do not provide all Ihe evidence that would be required In an audit and. consequenlly. I do not express an authl opInn on the vth given by the accounts. Ind•pgndenl oxaminer'• In Ihe course ol my examination. no Matter has cthne lo my att8nlion lolh8r Ihan th81 •lat•m•nl disdosed ¢)n Ihe attached page'l whth gives me feasonable cause to belve tr1 In any merial respect ltte Tequiremenis lo keep accounting fec(Mds In accordance th seciion 441111al ol ihe 2CM)S Ad and RegUtn 4 of Ihe 20C6 Accounls Regulations aTrJ lo prepafe accounls acujfd wrth Ihe accountsng rerdS anLI ctynply valh RegulalK)n 9 of the 20C6 Accwnls Repulaiions have not been mel. or ., I i •n In ordw lo enable a propw Sign•d Name R•l•v•nt profe••ional qu•llfication{$l or bod lif any) 11? 25 Addre•• pa
APPENDIX 3 Dlsclosure section Only complete rf the examiner needs lo highlvJht matenal problems Give here brl•f details of any item8 that the examiner wishes to disclose