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← Cairngorms Learning Partnership (SCIO)

2021-12-31-accounts

APPENDIX 1

OSCr Trustees’ Annual Report for the period
Period start date
Period end date
Day
Month
Year
Day
Month
Year
From
1
JULY
2020
To
30
JUNE
2021

Office of the Scottish Charity Regulator

Reference and administration details

Charity name CAIRNGORMS LEARNING PARTNERSHIP (SCIO) Other names charity is known by Registered charity number SC030486 Charity’s principal address BADENOCH CENTRE

BADENOCH CENTRE SPEY STREET KINGUSSIE

PostcodePH21 1EH

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

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Name of person
Dates acted if
Trustee name Office (if any) (or body) entitled to
not for whole year
appoint trustee (if any)
1
2
3 Treasurer
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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1

APPENDIX 1

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)

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Name Dates acted if not for whole year
Structure, governance and management
Type of governing document Cairngorms Learning Partnership is a single tier SCIO which is governed
by a constitution which was approved by the Board on 26 January 2015. It
was approved as a charity on 20 May 2003, and was known as the
Badenoch Learning & Resource Centre prior to 12 November 2013.
Trustee recruitment and appointment Any person, nominated individual or body who/which wishes to become a
charity trustee must sign a written application of Charity Trusteeship,
which is then considered by the Board at its next meeting. Appointment is
at the discretion of the Board.
Objectives and activities
Charitable purposes The organisation was established to advance education, art, heritage,
culture and science, while promoting citizenship and community
development and relieving poverty amongst residents of the Cairngorms
National Park.
Summary of the main activities In the latest year, Covid-19 has curtailed the activities beyond fulfilling the
in relation to these objects management contract of the Tomintoul and Glenlivet Landscape
Partnership project, which finally finished in October 2020. Also,
constraints caused by our office being located in public library premises
has also restricted our interaction with the public.
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2

APPENDIX 1

Achievements and performance

Summary of the main achievements of
the charity during the financial period		 This year saw the final four months of the Tomintoul and Glenlivet
Landscape Partnership which, over its life, had seen training provided to
19% of the local population in the 3 years of the project. Latterly, only
online training was possible because of Covid-19.

Financial review

Brief statement of the charity’s policy
on reserves
Details of any deficit
Donated facilities and services (if any)		 The organisation does not have a formal reserves policy. However, it
operates on the basis of having sufficient unrestricted funds to meet 3
months’ liabilities.
The organisation has continued to run at an overall loss, as it has been
unable to run the types of course which it had in the past, and grant
funding for such activities has remained non-existent.
The organisation continues to be grateful for space being provided free of
charge in the Badenoch Centre by HighLife Highland. Furthermore,
staffing the office was provided on a voluntary basis.

3

APPENDIX 1

2 se

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|Other optional information
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Following the completion of The Tomintoul & Glenlivet Landscape Partnership project in October 2020, and in the years leading up to that, the trustees have been considering the long term future of the organisation. They reluctantly concluded that a solvent winding-up under OSCR rules was the only feasible solution. A resolution to seek OSCR's permission to wind up the organisation on a solvent basis was approved by the board on 15 July 2021.

Declaration | ~ Sa trustees declare that they have approved the trustees’ report above. on behalf of the the charity’s trustees Signature(s) Full name(s) Position (e.g. Chair) y —_— 7 KEARSE\ Vd ; P 2) Co , ‘i lca. v \ 5 Lx “> Date . =)

Declaration

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the the charity’s trustees

4

Enter SC No. below

APPENDIX 2

SC030486

CAIRNGORMS LEARNING PARTNERSHIP (SCIO)

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||||||||| |---|---|---|---|---|---|---|---| |Receipts and payments accounts| |Period start date|Period end date| |For the period|Day|Month|Year|to|Day|Month|Year| |from| |1|JULY|2020|30|JUNE|2021| |Section A Statement of receipts and payments| |Expendable|Permanent| |Unrestricted|Restricted|Total funds|Total funds last| |endowment|endowment| |funds|funds|current period|period| |funds|funds| |to nearest £|to nearest £|to nearest £|to nearest £|to nearest £|to nearest £| |A1 Receipts| |Donations|5|5| |Legacies|-| |Grants|1,809|1,809|27,484| |Receipts from fundraising activities|-| |Gross trading receipts|190|190|1,465| |Income from investments other than| |land and buildings|-| |Rents from land & buildings|-| |Gross receipts from other charitable| |activities|-| |-| |A1 Sub total|195|1,809|-|-|2,004|28,949| |A2 Receipts from asset &| |investment sales| |Proceeds from sale of fixed assets|-| |Proceeds from sale of investments|-| |A2 Sub total|-|-|-|-|-|-| |Total receipts|195|1,809|-|-|2,004|28,949| |—| |A3 Payments| |Expenses for fundraising activities|-| |Gross trading payments|-| |Investment management costs|-| |Payments relating directly to charitable| |activities|5,894|7,942|13,836|41,653| |Grants and donations| |-| |Governance costs:| |-| |Audit / independent examination|-| |Preparation of annual accounts|-| |Legal costs|-| |Other| |-| |-| |A3 Sub total|5,894|7,942|-|-|13,836|41,653| |A4 Payments relating to asset and| |investment movements| |Purchases of fixed assets| |-|165| |Purchase of investments|-| |A4 Sub total|-|-|-|-|-|165| |—__===—|Total payments|5,894|7,942|-|-|13,836|41,818| |Net receipts / (payments)|- 5,699|- 6,133|-|-|- 11,832|- 12,869| |A5 Transfers to / (from) funds|3,516|- 3,516|-| |Surplus / (deficit) for year| |======|- 2,183|- 9,649|-|-|- 11,832|- 12,869|

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$C030486

APPENDIX 2 CAIRNGORMS LEARNING PARTNERSHIP (SCIO) Section B Statement of balances

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et . ag Restricted funds Expendableendowment endowmentPermanent Loy CANTEEN: Total last period
funds funds funds period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
h and bank balances at start of
PaymentsSUTRIUsplus /1 (cen)account(deficit) shownatow on receiptsp and -2,183 -9,649 -11,832 -12,869
(Agree balances with receipts and payments
account(s))
Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
_ — ==
Total
Fund to which asset belongs Cost (if available) olga veniin Last year
available)
to nearest £ to nearest £ to nearest £
Fund to which liability relates Amount due Last year
to nearest £ to nearest £
Retricted funds 7
Total 4,392
Fund to which liability relates Amour(estimate)ches Last year
to nearest £ to nearest £
aweoe, ——— ——
Total
Signed by one or two trustees " " nscaabst
on behalf of all the trustees
approval
Le ») 21
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Signed by one or two trustees " on behalf of all the trustees

CLP OSCR Annual Report 2020-21 Part 2 v3 rounded_.xisx / Statement of balances

1

December 2007

APPENDIX 2

CAIRNGORMS LEARNING PARTNERSHIP (SCIO)

SC030486

Section C Notes to the Accounts

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C1 Nature and purpose of
funds (may be stated on
analysis of funds worksheets)
Individual / Number of grants £
Type of activity or project supported institution made
C2 Grants
Total
-
C3a Trustee remuneration 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) X
£
Authority under which paid
C3b Trustee remuneration -
details
C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box
(otherwise complete section 4b) X
Number of £
trustees
C4b Trustee expenses -
details
Transaction Balance
amount (£) outstanding at
Nature of relationship Nature of transaction period end (£)
C5 Transactions with trustees
and connected persons
C6 Other information
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CLP OSCR Annual Report 2020-21 Part 2 v3 rounded.xlsx / Notes

3

December 2007

APPENDIX 2

CAIRNGORMS LEARNING PARTNERSHIP (SCIO)

SC030486

Additional analysis (1)

Analysis of receipts and payments

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1 Donations
Unrestricted Expendable Permanent Total current
funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Miscellaneous 5 5
-
-
-
Total 5 - - - 5 -
- - - - - -
2 Grants
Unrestricted Total current Total last
Restricted funds
funds period period
to nearest £ to nearest £ to nearest £ to nearest £
Tomintoul & Glenlivet Landscape Partnership 1,809 1,809 27,484
-
-
-
Total - 1,809 1,809 27,484
- - - -
3 Gross receipts from other charitable activities
Unrestricted Expendable Permanent Total current Total last
Restricted funds endowment endowment
funds funds funds period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -
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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 £
Wages and PAYE
Venue Hire
Tutor fees and course costs
Office costs
Travelling expenses
Grant refund		 3,424
48
2,422		 715
5,222
36
1,969		 3,424
715
5,270
2,422
36
1,969
-
-
-
-
-		 10,771
978
26,492
2,015
1,397
-
Total 5,894 7,942 - - 13,836 41,653
- - - - - -

CLP OSCR Annual Report 2020-21 Part 2 v3 rounded.xlsxAdditional notes (1)

December 2007

APPENDIX 2

SC030486

Additional analysis (2)

5 Breakdown of unrestricted funds

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Unrestricted Unrestricted Unrestricted Unrestricted
fund 1 - enter fund 2 - enter fund 3 - enter fund 4 - enter
name of fund name of fund name of fund name of fund
below below below below
Treasurer's Total Total
account unrestricted unrestricted
funds funds last period
Receipts
Donations 5 5
Legacies -
Grants -
Receipts from fundraising activities -
Gross trading receipts 190 190 1,465
buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total 195 - - - 195 1,465
-
Receipts from asset & investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total - - - - - -
Total receipts 195 - - - 195 1,465
-
Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 5,894 5,894 13,471
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total 5,894 - - - 5,894 13,471
-
Payments relating to asset and investment
movements
Purchases of fixed assets - 165
Purchase of investments -
Sub total - - - - - 165
-
Total payments 5,894 - - - 5,894 13,635
-
Net receipts / (payments) - 5,699 - - - - 5,699 - 12,170
Transfers to / (from) funds 3,516 3,516 12,089
Surplus / (deficit) for year - 2,183 - - - - 2,183 - 82
-
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Nature and purpose of funds

These funds record any vocational or recreational course income and make payments relating to their administration. Some of the costs were only re-imbursed from restricted funds once the appropriate reporting (post their being incurred) had been made and accepted by the grant provider. It also paid the wages of a single employee who was working for the Tomintoul & Glenlivet Landscape Partnership, and also the expenses incurred in the administration of those funds. That function however ended in October 2020.

CLP OSCR Annual Report 2020-21 Part 2 v3 rounded.xlsxAdditional notes (2)

December 2007

APPENDIX 2

SC030486

CAIRNGORMS LEARNING PARTNERSHIP (SCIO)

Additional analysis (3)

6 Breakdown of restricted funds

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Restricted fund Restricted fund Restricted fund Restricted fund
1 - enter name of 2 - enter name of 3 - enter name of 4 - enter name of
fund below fund below fund below fund below
Tomintoul & Total restricted Total restricted
Glenlivet funds funds last
Landscape period
Partnership
Receipts
Donations -
Legacies -
Grants 1,809 1,809 27,484
Receipts from fundraising activities -
Gross trading receipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total 1,809 - - - 1,809 27,484
-
Receipts from asset & investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total - - - - - -
Total receipts 1,809 - - - 1,809 27,484
-
Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 7,942 7,942 28,183
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total 7,942 - - - 7,942 28,183
-
Payments relating to asset and investment
movements
Purchases of fixed assets -
Purchase of investments -
Sub total - - - - - -
-
Total payments 7,942 - - - 7,942 28,183
-
Net receipts / (payments) - 6,133 - - - - 6,133 - 699
Transfers to / (from) funds - 3,516 - 3,516 - 12,089
Surplus / (deficit) for year - 9,649 - - - - 9,649 - 12,788
-
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Nature and purpose of funds

Grant income related to the delivery of specific learning programmes. Delivery of these allowed CLP to charge for administration and monies were generally expended from the unrestricted fund and later re-imbursed, once the grant provider was content. Tutor fees and direct course expenditure were paid directly from unrestricted funds. Sums for the payment of staff were made monthly at a fixed rate, whereas the wages costs varied dependent on the number of days worked in the month. Other costs including administration were paid up front and topped up as necesary over the life of the project. The project came to a close in October 2020 and unspent grant monies were returned to the provider.

CLP OSCR Annual Report 2020-21 Part 2 v3 rounded.xlsxAdditional notes (3)

December 2007

APPENDIX 3

Independent examiner’s report onthe accounts Report to the CAIRNGORMS LEARNING PARTNERSHIP (SCIO) trustees/members of

Registered charity SC030486 number

On the accounts of the Period start date Period end date charity for the period Day Month Year Day Month Year 1 JULY 2020 to 30 JUNE 2021 Set out on pages 1-10 numbers(rememberof(rememberofof toadditionalincludeadditionalincludeinclude thesheets)pagesheets)pagepage Respective § the charity's trustees are responsible for the preparation of the the accounts in responsibilities Of with the terms of the the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner 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 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent independent My examination is carried out in accordance with Regulation 11 of the the 2006 Accounts examiner's statement 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 consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures do not provide all the evidence that would be required in an audit and, consequently, not express an audit opinion on the view given by the accounts. Independent examiner’s —_|n the course of my examination, no matter has come to my attention [other than that statement disclosed on the attached page”*]

Set out on pages 1-10 numbers(rememberof(rememberofof toadditionalincludeadditionalincludeinclude thesheets)pagesheets)pagepage Respective § the charity's trustees are responsible for the preparation of the the accounts in accordance responsibilities Of with the terms of the the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner 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. Basis of independent independent My examination is carried out in accordance with Regulation 11 of the the 2006 Accounts examiner's statement 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, | do not express an audit opinion on the view given by the accounts.

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

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2. to.which, in my opinion, attention should be drawn in order to enable a proper
ched.
Signed: Date: "iV ) ou
Name:
Relevant professional
qualification(s) or body
(if any):
Address:
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*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

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