SHEfLAND CHRISTIAN YOUTH CAMP TRUSTEES REPORT & ACCOUNTS 31 DECEMBER 2024 Charfty Number SC029742 SHETLAND CHRISTIAN YOUTH CAMP Charlty Ilo SC029742 TRusfEES' ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 The trustees present their report and the unaudrted accounts of the tharity for the year ended 31 Oecember 2024. REFERENCE AfrIDADMipiisfRATIVE DEfAIiS Re￿Stered charlty name Shetland Christian Youth Camp Charlty ￿￿StratIOn number SC029742 Princlpal offlce The trustees who served the charity during the period were as follows.. STRucfvRE, GOVERNANCE AND MANAGEMENT The chariiy is regisrered in Scotland (ReÉisrraiion no SC0297421 and isgoverned by a Trust Deed dated 4 December IW3 as amended on 12 November 2010. The charity ￿ rnanaged day to day by the trustees. Camp artivtt*s are only p)ssible with the sacrif￿al giving and support (both financially and in their limel of numerous vol￿nteerS a*d supporters. OBJECTIVES AND ACTivmES The obiectlve of the charity is thè promoiion of the Chrtsti•n faith, primarity (but not limited) to children. young peop* and frdmilies in the Shet13r￿ area. ACHIEVEKfjENTS ANO PERFORMAN During the first half of 2024, a major Milesto￿ was achieved wih the wmpletion of extenslve improvement works of ihe camp facility. These upgrades were essential in sec￿ring the necessary re8ulatory approva15 to reopen the buildire for residential camp use. Beyond the structural and com￿lanCe-re13ted ienovations. cons1derab￿ Investment was made to enhance the tomfort and functs"onalit¥ of the space. This included the purthase of new se*ing. the addition of a hiEh 141,024) ￿88 SHEfLAND CHRISTIAN YOUTH CAMP tharlty No SCD29742 STATEMENT OF 6AiANCES YEAR ENDED 31 DECEM8ER 2024 Total FuDds FuThls 2024 FUNDS RecoNauATION Opening bank balance Surpluslldeficitl for the year Closlnl Bank Balance 52.3ao 52,330 30.242 22,088 li Is 216 OTHER ASSETS IVNRESTAICTED) Camp Property Buildin8 exlension 116,893 102,678 116.893 102.678 Equipment 18.302 OTHER LIA81LifiES (UMRESTrICTED) These accounts were approve(I by the members of the committee and authori$￿ for issve on 29, September 2025 and signed on their behalf by.. The notes on pag• S-I fomi part of th￿0 SHETLAND CHRISTIAN YOUTH CAMP Ctharity t40 SC029742 NOTES TO THÉ ACCOUNTS YEAR ENDED 31 DECEMBER 2024 1> Basis ol ACC￿￿£ These xtounts beèn Pfèpafed the Receipts & Paymenis basls in accordance with the Ch3rities & Trustee Investment Iscotlandl Act 2(XIS and the Charfties Accounts [Sco￿and Regulation5 2006 las amended). 21 Nalure and purpose of fvnds Unrestricted funds a￿ those rhat may be used at the (thscretion of the trustees in furtherance of thè objects of the chartty- The trusiees maintain a single ￿nreStricted lund lor the day-to. day runnin6 of the tharity. The level of general reserves held fturtuates from yeartoyear, dependlng on the level of donath?ns receNed. The le￿1 of general reserves held at the end of each finanual year will detemiine the level of orooing repairs and impro¥ements made in the lollowing year and the level of activthes provided in children's cèmps_ Restricted funds may only be used for specifK purposes. Restrirtions arise when specified by the donor or when funds afe raised for specifK Purposes. All restricted funds receNed and spent durinz the year were specifKally for making improvements and renovating the camp property. 31 Remuneration No remunefation was paid to the trustee5 or to any ¢¥￿￿etted persons during the year (2023.. Nil). 4) Goveinance Costs No paymenl was madeof became payable in respect of the Independent Examination12023.. Nill S) Related Party Trar￿rt10nS The Repairs and Maintenance expenditure indude5 £51.350 (2023: E37,4341 paid to the ernployer of of the trustees. All the expenditvre wa$ approved in advènce by independerbl trustees. and the trusteelemployee received rno comrnssion or reward from their employer other than usual wa8es. There were atso £23.987 (2023: £3.547} of 0ut-ofq￿ket expenses r￿mburSed to trustees in respect of purcha5e5 paid by in fvrtherance of the charitable activities. SHETLAND CHRISTIAN YOUTH CAMP Charity No SC029742 NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 20Z3 6) Oetails of Charitable EXP￿￿lture The charitstrAe expenditure incurred duringtheyear fell into the following Beneral categories. UnrestrKted Restrirted Funds Funds Total 2024 Total 2023 General repairs and mainienantè General AdminiStrat￿n Costs Heat Light & Power Insurance SpeakersGifts and Travel Expenses other activities Sumrner Camp Costs 111.755 2,276 496 6.121 40.0￿ 151,755 2.276 52,17S 1,067 926 5.641 6,121 16.354 16,354 7.355 137ArfI2 177.002 67,847 Independent Examinerfs Report Report to the Trustees ofr. Shetland Christian Youth Camp - Re8iStered Chaftty SC029742 On the atcounts ot the Charity for the perlod: l January 2024 to 310ecember 2024 Respective resP￿S•bIlItIeS of trust••s and *Xahln*r The charitWs trustee5 are responsible for the preparation of the account5 in Kcordanre with the tems of the Charities and Tiustee Investment IScotlarKJI 21X)5 Att and the Charities kcounis Iscotlandl Regulatlons 2006. The charlty trustees considerthat the audft requirement of Regulation 10111 Idl ol Ihe Accounts Re8ulations does not apply. It Is my responsibility to examine the accounts as requlred under sectlon 44111 Icl ol the Act and to stste whether particular matters have come to my atiention. 8asls of Indepndeni examlnerfs ststem My examlnatK>n Is carrfed out in accordance with Regvlation 11 of the Charities Accounts Iscotlandl Regul31ions 20)6. An examlnation includes a review of the accounting records kept by the charity and a comparison of the a£(ounts presented with th)se iecords. It also includes conshleration of anv unusual items or disclosures in the accounts and seeks explanat*)ns from the trustee5 concerning any such matters. The procedures undertaken do not provide all the evidence th3t would be required in an audit ènd. consequent￿. I do not express an audit opinion on the accounts. Independent examlnerfs st*ement In ihe course of my examination. ￿ matter has corne to my attention v4hich gives me reas0lla￿e C?U5e to believe that in any material re5pert the requirements: to keep 3ccoffitln8 records Mi a¢cord•nce with section 4411) lal of the 2(M)S Act and Regulation 4 of the 2LX)6 kcounts Re8ulath)ns. and to prepare accounts which accord wrth the ￿COUntIng record5 and cornp￿ with Regulation 9 of the 2006 Accounrs Regulations have not been met.