2018-12-31-accounts

',IIEGISYERED CHARrri' NUM8ER.. SCSC033125 IAL STAT 31A MM CIB SeNic Cliarte,'ed Accourtsi Its 63 Kenneth Str°E'. Srornoway 151e ol Lewis Western Isle'.> HSI 2DS

Page Ri.oort or the Trustses Ito2 Jr,..lependent Examlner's Fiei"ort <1: iiement of Financial Ac.'i'•'l I Il¥. an￿ Sheet Tri.'Ites to the Financial Stètei iients 6tolO DI.tai￿ Ststement of Finjriial Activiknes

PCIRT OF B￿￿￿TIll.1 JYFE The trus￿$ pr.=..ent their repoft wlth tlid fln .Ilsu charity trustees for I'lie piirroses of charty la J. The charity undertskes tralnin9 for trLA"t• is to ensure awarenes% Jiid iJnderst3nding 01..- the rèspongbi it IS (Jf cornmittee mern￿... the organisatijri. Il strud'.ure of the charitri the financial FO.. Ition of the cha.'ity,' anc the future pla'is and ObjeLt1￿es of the clia ity. Page I

RT I"E& II! .￿E YEAR ENDED 31_jI JGUL2QL8 RUCTURE, li..)VtRNANCE AND Ml.Ni.IGEMENT OryJni5ation•l >tru¢ture The Managemiln. Committee manages tlit .ifffairs of the charity thifi, Jh regular committee":ni.ffjngs Rlsk managem, Int The managem.""I committee have consii.'ei'i d the major risks to vthii i tqe charity is exr0581 1 i particular the funding of the operations c the. chafw, and are s,, ed tr.at measures are In i ace to mr(igate exposurj =o those risks. OBJECllVE5 AI',ID ACTIvrriES Oblective5 aii%l aims The prinopal oEj..tts of the A5SOCiation a"p. a} fo promotE C liristian moral value5 è1" prInci￿@S of g(K￿ citi;'.e'"5hi? 3n)ongst the yOL.Iig Jeople in and around the town of StOmCbWI iy tlroiigh pr￿rèMmeS 01 edJcal,on, soaal welfEfE and recreat10n,' bl The club wi l . rtain its mernbership ol. L'"e Scott,sh N'ational Coijii, Il cl YMCAS and fulfil ￿p.ditiOnS of memletship and safeguard I,. Christian bass, purpo¢e, hims and Charatter. ACHIEVEMETrI"I" AND PERfORMANce Charltable actl..ltie5 - The Assotsèti)ri has continued to opratfft'.he CeTrtfe in furtheran￿< If ..ts objects duling thfl y..'ar. FINANCIAL B.lil,I'ZEW Resetve5 pol IL- The general fur,i." represent5 the unrestrid'...,d lund5 from past 0￿jr.:.I1ng results. It alx) reiiD'.' >erits the f￿e reserves of the charity. The wstees con>der that t11￿ 'e%pi!I cf free reserves 151 Iinre.stricted funds at 31 ¢i.Jgust 2,J16 is Sufficient to meet the charils" or¢rètional iequirernei."'.I During the yeer . ie chaiitys inccrning re<..iurce5 exceeded resov-c," > experided, resijlling ir I let ir.comiro resources ol É23,091 for th￿2 ,erii)d 12016 - net incorni" g restj.rces of £3.041'. ' his reDresents a tjetretis.,: of £2.521 in unrestritted funds and an irir. Jèse of £25.612 in iestr'iLI.Jd '.unds. Principal fundi I'.'y sources The Association dL'pendenl gn gr￿t5 ?riil fundraising to fund its )ptraiional costs. The yi icipai fijnd ng sources for the chanty du"In I fie year were granrs Irom local authorit￿, Comhairle nan Eilean 51. r, Youthl r)k, SCVO and Herkrage Lottev Fui)d, Full deiails of tt ants ￿ceiVed during tl'i, year are induded in Iiie notes to thé financial tefflents. Apori)vpd bi o, cli r th￿ board of trustè.:14 1)n and or Il,.. behalf by.. T I'ustee Page 2

IllREPIt￿14. I<thNINER'S REP R"!" ro fHLLBllStw. r I report on the 3.. counts lor the year end&'.: 31 Auoust 2018 set OLt i.,n page5 four to ten. Respertbve na5.1 ionslbllltles of trUStÉ¥bi, and examlner The charity's tru ,le¢s ale re5pon5ible foi", ie )rep)rat10n o, the tl.'L.)unts in accordance wtl thc tCfm5 01 the Charib'es and Trustee Ir ¥1."')tm¥nt (Scotlandl Art < Qi" 5 and tie Char..ties Accril Its (Scotlandl Règulab?ri,' 2006 las amended). -he charity's truste-:. cgiisidèr that the audit r.:'iuii'ement of Regulatioi 'lOIJ Ila! to Icl ol the A.'L,: unts Regulaiions does nol pply. It Is my ￿..,..pOnsib,1ity to examine tli ' ac.counts as required Ji'i,ler 5ecf.ion 44{11(cl of tl'i.: ond to stste whether particular matter".1 hève come to my atteiili.'.n. Basis of the ipr. ependent examiner'.5 11"1¥)ort My examinatsoi ias carned out in accordl"Ice with Regulabon 1101 thti Char￿leS Accounts (.:, otland) Regulatior15 2006 las amended). P.I'i examlnation Incuoes a Jvlew of tye accounti￿ x(d5 kept by the cheri1'., and a compari50n ol the account5 prestiil..,d with those recards. It il 30 inclJde5 considerali?n of any unusiJal rtem5 or c sc osure5 In the accounts, nd seeking e>'.F .. nalipns from you a5 trJi ie. corcerning any such na*ors. The prDcedui not express an au¢il opinion on rhe view 9iven by the accounts. Independent e',i aminer's statement In tle course (Jl I',Iy eKamination, no maltEI has come to my atten.'io I.. (i) whlch (Il%'115 rne rea50¥i&Jle cau% t(", believt that, in any matr."ial ￿spect, the requireini'nts to ke. :p accounb.ng records in , ccordance Sectioi i dlllla) of the 2005 Act :. nd Regulatityn 4 of the 20J6 Ati:ounts Regula:ions; ai'iil lo pi. .'pare accoJi)ts vihich a(-:. )rd with the accountirg rectsrds and to comply w th Regulation 8 of the 20JÉI AccoLinls Regulations have not been -i.. t; 121 to whlch, n Iny oplrfon, oitentioi) to be ￿￿.: ied. ',iould be drawn in order I..) enable a proper unde'5'. anding of the accgunts Chatered Acccur',".an 63 Kenneth Stioae.. Stornoway Isk of Lew15 Western Isles HSI 2DS Date,. Page 3

.51.11.18 Total fund> 31.11.17 Unre5trfe.*,;.I Restrlcted funds funds Pth)tes FIXED ASSEI'S TangIb￿ asset> 1,369 1,836 CURRENT ASSI'TS Stocks Cash al bank 318 42,416 436 29,514 42,156 42,156 42,734 29,950 CREDThORS Amounts falllnii (l Je within one year {27,E8.:1 (611) 1, 28,493) 12,77.11 NET CURREN'T 115SET51(LIA8KLmESI (Z7,3,1),: 41,545 14,24JL 27,179 TOTAL ASSElb LESS CURFiENT UABIL..rriES (25.S,31': 41,545 15,610 29,015 NET ASSETSI (I IA8IUTIES) (25,9.:,11, 41,545 15,610 29,015 FUNDS Unrestricted 'un.I": RerkfiLted funce 1 25,935} 41,545 2,2211 26.787 TOTAL FUNTr.5 15,610 29,015 The financial YAt...￿MentS were 3PPFoved -.), Ire. Board of Trustees ?ri elidlf by. . <5nd Kere signed on The iirlES forrni fQrt of these fir¢'liChil statements Paoe 5

ACCOlJhl llNG POLICIES Accou rnli ng convention The fin￿l-l, ial ststements have bw. prepared Linder the hi¢E?rical c05t convention, J,'d in accordance with the Financial lei￿rtI19 Standard loi I maller Fntilies leffectllJL> April 20081, the Chari'.'IL aiid Trustee Investment IScoYa Id.. Art 2005 and the reoLin:. ￿ntS of the Staternenl. CJ. Recommended Practii.e. Accounknng and Reporting by Cha-ili '.s. Incomin..'I resources All Incorri lig resources are includLJ(l on the Staternent of F nr.1 Icial Attivityes when the I harity is legally entitled to the ino)Il'i? and die amount can l.'i' 4wntified with reasonaDI'. accLifdCy. ResourL''.s expended Exper￿.,lI.,.e is ac-ounted for on 1111 3ccruals basis and has b:.. classified under hea.:ii'gs that aggregate all Cost related tc. the category. Where c(.'I' Cenno- be directly atti'i-lited to particular headiii'y,: they have been all(tsled to activitii's on a basis consistent ivi h the use of resources Tangltil¢., flxed assets Deprec rli )n Is provided èt the fill wing onnual rates in ('.rcl >r to ivrite off eath asie. over rts estitnated useful Plant and machinery 20% on redJc.i ig balance stocks Stocks 3r1.. value(S at the lower of CL.. t> and net realisable Vc l.. moving ili".m5. after Making due allo'i. nc¢. for obsolete and slow TaxatSi>ri The chiin., i 1¢ exempt from idx ¢yi i-..5 charitable activities. Fund a[..￿..)Unting UnrestriLttI,.d I'un05 can be used in a.'"cOr.dan￿ with the chai'i;;.&)le objectives at the dis(.'I'i'tion of the trustees. Restrictei. fuiid5 can only be use(1 *1."r p3rtlLular restrited rii.1iJose5 Wlthin the objectJ I'- the charity. Restrictions arise wli-i. speofied by the donor I when funds are raised "i- particular restricted pJr'. oses. Further ei..JIana￿On of the nature a. g purpose of each fund i.. Included in the notes b) 1: ie finarcial statements. VOLUfvI"r.I'4RY INCOME 11.8.18 31.8.17 Grants Subscrii)-. '.Ins '>2,655 1,019 105,589 4,897 '>3,674 110,486 Grants Jived, included in the abc.',ie, are as foilow5-. ',1.8.18 31.8.17 Comhai.Ic.' nan Eilean Siar scvo Heritagn Li)ttery Fund Youth <c(.','land Scottisb N sb"c.nal Queen5 Fund 5,000 Ll,416 .l5,023 500 LO,716 5,701 18,751 60,541 8,037 12,559 ',i2,655 105,589 Page 6

ONTI ND ACYIVII. I.'ES FOR GENERATINCY UNDS ',1.8.18 31.8.17 Shop ircL1ine Snooke-Il.)Otballlhockey Hall anij. ]uipmenl hire 1,209 959 389 356 7,881 5,622 TRUSII:.I.'S' REMUNERATION JINI D BENEFITS There ltyei e no trustees, rernune"31ion or gther benefits 1￿,. the year ended 31 Aiiijiist 2018 nor for the year ended '.IL 4u9USt 2017. Truste￿￿￿ expenses There vri.re no trustees, expwi> s )aid for the year Eil'ided 31 Augusi 20111 Iior for the year ended 31 Avg J4. 2017. STAFF Ci,, Isrs .,1.8.18 31.8.17 VJages an.'l salaries

8.659 78,145 The avisr<. l]e monthly number ol iJn'i)1oyees during the yeai. VH Js as follows.. 1.8.18 31.8.17 Youth cie41.alo?meit No ernril,-..ees re￿iVed emdumeiit.:, in 4cess of E60,000. TANGZÉ.I. E FZXED ASSETS Plant and machinery COST At I Se Jljmter 2017 and 31 Augu<l 2C18 102,550 DEPRE('.LATION At I Sejt:. mter 2317 Charge lol year 100,714 467 At 31 Aijci Jst 2018 101,181 NET BI)CIK VALUE At 31 AJq Jst 2018 1,369 At 31 AJO Jst 2017 1,836 STOCKS 11.8.18 31.8.17 Stocks 318 436 Page 7

rJoI£￿Q T11L￿v.￿N￿é￿sILTIl.'I￿ ENTS. ND NTIN CREDITIl:IRS: AMOUNTS FALLINIJ DUE WITHIN ONE Y I". AR .11.8.111 31.8.lJ Bank ICGI'I ? and overdrafts Trade ('rÉL Taxaticr nd 9xlal security Other crE.:lrtors 18,928 618 7,693 1,254 455 1,236 28.493 MOVEI41!.' NT IN FUNDS Net moiré.'nent In funds At 1.9.17 At 31,8.18 Unre51'11,:..ted funds Genera fiind 2,228 128.163) (25,935) Restri¢'.l'.￿.d funds Restricte-: Revenue Grants Restride.: Capitsl Grants 26,787 9,258 5,500 36,045 5,500 26,787 14,758 41,545 TOTAL F.1 INDS 29,015 113,405) 15,610 Net mo1￿1 ient In funds, included i- the abcve are as folloMI¢: Incomin9 resources F.'L'.':.oyrtes Movement In iaNI ierided fund5 unrestrii.ted fundg General -1. 8,901 l J7,064) (Z8,1fj3) Restric'.I'.I'. d fund5 Restrltt￿d Reienue Grants RestrictE(I Capital Grants 47,154 5,500 37,896) 9,258 5,500 52,654 137,896) 14,7S8 TOTAL Fl.INDS 61,555 114,960) (13,405) Page 8

TR TE IN MOVEIY I.NT IN FUNDS . contini.'.ed CompKII'4'.tive5 fDr movement in lunds Net moviaLoent in funds At 1.9.16 At 31.8.17 Unresl.'rii ttd Funds General ri.lnd 4,749 (2,521) 2,228 Restrii4'..d Funds RestiidÈ(.': Revenue Grants 1,175 25,612 26,787 TOTAL FI.INDS 5,924 Z3,091 29,015 Compai'o1 ￿ net movement in lui)d. included In the a￿ve 81., as fol ow5.. Incomlng resources '.e!.'.ources i¥yi ¥ended Movement in Unrestr¥i ted fund5 Genera l. nd 11,219 L3.740) (2,521) Restrlil'.I:.. d funds Restricie,. Revenue Grants 104,889 "19,277) 25,612 TOTAL FI.INDS 116,108 I, J3,017} 23,091 A curreit .iear l2 month5 and pn"Jr 'iear 12 months cornbiriei... posrt1on is a5 follows.. Net moi'eilient in funds At 1.9.16 At 31.8.18 Unrestrii..t¢d funds General -1. Id 4,749 I,'.JO,684) (25,935) Re5trl(i(.. d funds Restrittecl Re￿nue Grants Restrictp(I Cajital Grants 1,175 14,870 5,500 36,045 5,500 1,175 .10,370 41,545 TOTAL FI INDS 5,924 9.686 15,610 Page 9

MOVEM I'NT IN FUNDS - cont rii.ied A currenl.. year 12 months and prioi year 12 months combinii..I net movement in funJ5. inclu¢Jed in the above ale as fdlov..:.: Incoming resource$ Re.'iources Movement in ièxijended fund5 Unr¢sl'.i'ji ted funds General.. .nd 20,120 150,804) (30,684) Re5triitk,d funds Restrid.Èi'l Revenue Grants RestricLtyJ Capital Grants 152,043 5,500 (J. 17,173) 34,870 5,500 157,543 {1. 17,173) 40,370 TOTAI FI.INDS 177,663 {.'167,977) 9,686 Page 10