THE HOLIDAY PROJECT TRUSTEES. REPORT AND STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 MARCH 2025 SCOTTISH CHARITY NO. SC030795 THE HOLIDAY PROJECT CHARITY INFORMATION Trustees Lisled on Trustees Report Charity Number SC030795 Prlncipal Addr•ss 16 Brewery Road Kilmarnock KA13GZ Independent Examlner JRD LLP Chartered Accountants 11 Portland Road Kilmarnock KA12BT Banker Bank of Scotland 30134 King Street Kilmarnock KA14DN THE HOLIDAY PROJECT CONTENTS Page Trustees, Report Independent Examiner's Report Receipts and Payments Account Statement of Balances Notes to the Accounts THE HOLIDAY PROJECT TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their report and independently examined Statement of Receipts and Payments for the year ended 31 March 2025. Structure, Governance and Management The organisalion Is an unincorporated Scottish registered charity. A copy of the constitution, which deals with the appointment and termination of Trustees among other matters, is available from the Trustees at the registered address. The Management Committee is responsible for policy decisions and ensuring that the organisation operates within its constitution. Regular meetings are held to effect policy decisions. Committee members are Trustees in law for the charity and have a fiduciary responsibility over its assets and finances. All of the project's Trustees are appointed or re-appointed by the members at our AGM, which is held in May each year. Induction and training procedures are under review. There are currently two operational staff to fulfil the day-to-day responsibilities on behalf of the Trustees. There are no voSunteer workers employed by the project, in additlon to the Management Committee who contribute to the project on an entirely voluntary basis. East Ayrshire Council may be represented at Committee meetings on a supervisory capacity. Objects and Activitl•s The principal objects are the provision of residential holiday and recreational facilities for the purposes of Improving the conditions of life of children and their parentslguardians. The beneficiaries are people in need of such facilities by reason of their disability, whether physical or mental, or of their social and economic circumstances. Through the opportunity of an affordable break, the Project aims to., Alleviate poverty Reduce isolation 8nd social exclusion Encourage healthier lifestyles Increase confidence and self esteem Promote positive mental health and well-being Increase family interacliors and bonding Encourage positive social skills Trustees The ft)Ilowing Trustees served during the year and were still in office at the date of this report, unless otherwise noted Chairperson Secretary Treasurer There were no transactions during the year bebNeen the charity and a related paty of any Trustee. THE HOLIDAY PROJECT TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Independent Examiner f JRD LLP stands for reappointment as Independent Examiner of the accounts GM. ari 01 CGming Achlevements and Performance A total of 59 bookings were taken for the 2024 holiday season. We helped 168 Adults and 136 Children access a vital holiday break. There were 13 Archibald Taylor Trust Awards. The total of individuals accessing a holiday sinc£ 1996 to 2024 is 12,063. Rovlew of Flnancial Yaar The result for the year shows an overall excess of payments over receipts £6,333 (2024.. £1,229). Resèrvès pollcy The total funds balance is £56,113 (2024.. £62.4461. The conlingency fund balance is £10,774 for potential winding-up costs, including redundancies, in the event offunding not being sustained This is held in a separate bank account (together with part of the restricted funds from Archibald Taylor TrusVEllie & lan Graham Foundation for future holidays). The general unrestricted fund balance is £46,465 (2024.. £48,908}- Trusle96' r•sponslbllitl•s The Trustees are required to act in accordance with the constitution and within the framework of relevant charity legislation. They are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time Ihe chanty's financial position. and to enable them to ensure that the accounts comply with the applicable requirements of the following.. Charities and Trustee Investment (Scotland) Act 2005. Charities Accounts (Scotland) Regulations 2006 (as amended). The Truslees have the responsibility for taking reasonable steps to safeguard the assets of the charity and lo prevent and detect fraud and other irregularities. Annual Report The trustees have prepared an additional annual report containing more detailed information on the project's operational activities. This report will be publicly available on request following the forthcoming AGM. Approved by the Trustees on 15 May 2025 and signed on their behalf by: rustee reasurer THE HOLIDAY PROJECT INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE HOLIDAY PROJECT I report on the accounts of the charity for the year ended 31 March. 2025 which are set out on pages 2 to 4. Rospoctlvg rosponslbllltlo8 of trustees and examlnor The Charity's Iruslees are responsible for the preparatlon of the accounts in accordan￿ with Ihe terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Ch8rilies Accounts (Scotlandl Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 1011} {dl of Ihe Accounts Regulations does nol apply. 11 is my responsibility to examine the accounts as required under section 44(1) (c) of lh& Act and to slate whether particular matters have Come to my attention. Bas18 of Independant 8xamlner'$ 8tat•m•nt My examination is carri8d out in accordance with RegUlat￿n 11 of the Charities Accounts (Scotland) R8gulalions 20(A. An examinalion includes a review of the accounting records kept by the charity and a comparison of the a¢o)unls presented wilh those records. It also includes consideration of any unusual items or disclosures in thg aco)unls. and seeks explanations from the trustees concernin9 any such matlers. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequenlly I do nol express an audit opinion on the view given by the accounts, Independent oxamlner's stat•mont In the course of my oxamination, no maller has come to my attention.. which glves me reasonable cause lo believe that in any rnatenal respecl the requirements.. lo keep accountsng records in accordance with Section 44{1) (a) of Ihe 2W5 Act and Regulalion 4 of the 2006 Accounts Regulations.. and lo prepare accounts which accord with the accounting records and comply with Regulalion 9 of thè 2CIJ6 Accounts Regulations., have not beèn m8t,' or to which, in my opinion. atlenlion should be drawn in order lo enable a proper understanding of the accounts to be reached. Chartér•d Accountant IICAS) JRD LLP Chartered Accountants 11 Portland Road Kllmarnock KA128T 15 May 2025 Page 1 THE HOLIDAY PROJECT STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Recelpts East Ayrshire Council Core Funding East Ayrshire Council Participatory Funding Saints & Sinners Club of Scotland CVO Community Health & Wellbeing Fund Ellen & lan Graham Foundation Archibald Taylor Trust- Advance Payment Awards for All The Weir Trust Income from Holidays Sale of caravan Fundraising and donations 22,275 13,365 4,800 1,000 1,250 5,000 10,111 9,703 10,000 5,040 12.714 12,298 2,500 2,146 1,110 55,580 57,732 Payments Caravan Runnin Insurance Sile Fees and Club Passes Laundry Repairs and Equipment Heal and Light Holiday refunds Breakage fee refunds Co Is 707 13,840 508 6,366 1,327 900 1,640 820 15.869 758 2,908 1,526 160 1,080 25,288 23.121 Office and Other Runnin Payroll Costs Pension Co$1$ Rent Insurance Printing. Slalionery and Advertising Telephone and Communications Costs 29.754 1,256 1,500 449 81 1.144 27,016 1,067 2,625 437 70 1,007 F I I Computer Costs Tovelling Expenses Independent Examinerfs Fees Payroll BU￿aU Bank Charges Customer Spending Money General Expenses 121 847 360 516 32 535 30 46 1,280 360 516 32 162 1.222 36.625 35,840 61,913 58,961 Excess of IPaymentsllR6¢olpts for year 6.333 1,229 Cash & Bank Balan￿8 brought forward Excess of IPaymentsllReceipls for year 62,446 6,333 63,675 1,2291 Cash & Bank 8alances carrled forward 56,113 62,446 page 2 THE HOLIDAY PROJECT STATEMENT OF BALANCES AS AT 31 MARCH 2025 2025 2024 Assets Brought lo￿ard Additions- Caravan Additions- Computers Disposals- Caravan 141,639 141,639 17,516 Cost ¢arried forward (before dep￿￿ation) 124123 141639 Bank and Cash Balance¥ 2025 2024 Bank Current Account DeveloFYnenl Account Reserve Account Pelly Cash 2,928 33,123 20,012 50 3,931 32,582 25,933 Total 62,447 Deblors 2025 2024 Easi Ayr8hire Council - 2023124 funding received April 2024 4.445 4,445 Llabllltle8 2025 2024 Independent Examiner's Fees Payroll Fees 360 126 516 486 Fund¥ 2025 2024 Reslricled Funds Unresiricled Fund5 9,648 46,465 13.S38 48.908 56,113 62.446 A detailed analysis of funds is shown at page 4 App(oved by the Trustees on 15 May 2025 and signed on their behalf by TrusteelTreasurer Page 3 THE HOl￿y PROJECT NOTES TofHÉ ACCO￿lTs FOR THE YEtsA EK•EO 31 M•RCH2Q29 •ty6tsof Funol RESTRMED FUII)S TOTALF1Tr4DS TvtsE Total Tolal Tolil RunDlng Enykn• Funds rE RE5tsted Cos Costs 202$ 2124 Fwd Fund 2Q25 Funds 2024 2025 2024 R•r astAyrSh￿e sa￿ls & s￿n￿rs ol sco#￿￿ CVO Community hfralth Fu Elkn8 i&n Grahkrn Aw41&5 ￿rA11 rrE we¥TiuSi A 2.976 12 9S7) 129sri 18.3ts1 11.2291 Tr1nElwbet￿ttn tunds 14.9811 110.Of¥)) 8.104 701 11871 514 18.1041 N•tMo¥Thirt In 4.S9S l18* 11.LW 13.1441 {2.4431 (f2.>]91 1&33Jl 11.2291 Trrtal funds browht fowffj 3.52 10.0 1153 2.459 10.orj 38.835 61.217 63.875 Fund Ba$ar￿•th cattl￿ Forward 8.133 1.$1$ 1&538 10.774 S5.691 113 62A46 Pag•4