REGISTERED CHARITY NUMBER: SC034083
CARAIDEAN UIBHIST
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
Nicolson Accountancy 49/50 Bayhead Stornoway Western Isles HS1 2DZ
CARAIDEAN UIBHIST
CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2021
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 9 |
| Detailed Statement of Financial Activities | 10 |
CARAIDEAN UIBHIST
REPORT OF THE TRUSTEES for the Year Ended 31 March 2021
The trustees present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Caraidean Uibhist was established in March 2003 to provide a befriending service for socially isolated adults living in Uist. The aim of the project is to reduce loneliness and isolation and build up confidence and self esteem amongst people facing difficulties in their life, particularly in rural areas of the Uists. Since the service began positive and established befriending matches have been made and the number of referrals made to the project continues to rise. More people have been supported and positive feedback has been received from referrers, service users, carers and volunteer befrienders.
The service improves users' quality of life through:
-
Increased independence and improved self esteem.
-
Access to mainstream activities.
-
Improved social well-being and physical and psychological health.
-
Reduced social isolation and exclusion.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
During the year we supported people with varying needs, including elderly, mental health, substance misuse, learning difficulties and physical disabilities, all requiring some form of socialisation.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
SC034083
Principal address
Trustees
Independent Examiner
Nicolson Accountancy 49/50 Bayhead Stornoway Western Isles HS1 2DZ
Page 1
CARAIDEAN UIBHIST
REPORT OF THE TRUSTEES for the Year Ended 31 March 2021
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................... Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CARAIDEAN UIBHIST
I report on the accounts for the year ended 31 March 2021 set out on pages four to nine.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
-
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
-
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
-
to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Nicolson Accountancy 49/50 Bayhead Stornoway Western Isles HS1 2DZ
Date: .............................................
Page 3
CARAIDEAN UIBHIST
STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2021
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 449 Charitable activities Provision of a befriending service 113,373 Total 113,822 EXPENDITURE ON Raising funds 2 - Charitable activities Provision of a befriending service 80,959 Total 80,959 NET INCOME/(EXPENDITURE) 32,863 RECONCILIATION OF FUNDS Total funds brought forward 14,223 TOTAL FUNDS CARRIED FORWARD 47,086 |
Restricted funds £ - - - - - - - - - |
31.3.21 Total funds £ 449 113,373 113,822 - 80,959 80,959 32,863 14,223 47,086 |
31.3.20 Total funds £ 571 |
|---|---|---|---|
| 80,558 | |||
| 81,129 | |||
| 1,172 | |||
| 80,569 | |||
| 81,741 | |||
| (612) | |||
| 14,835 | |||
| 14,223 |
The notes form part of these financial statements
Page 4
CARAIDEAN UIBHIST
BALANCE SHEET 31 March 2021
| 31.3.21 | 31.3.20 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| CURRENT ASSETS | |||||
| Cash at bank and in hand | 48,337 | - | 48,337 | 14,818 | |
| CREDITORS | |||||
| Amounts falling due within one year | 5 | (1,251) | - | (1,251) | (595) |
| NET CURRENT ASSETS | 47,086 | - | 47,086 | 14,223 | |
| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 47,086 | - | 47,086 | 14,223 | |
| NET ASSETS | 47,086 | - | 47,086 | 14,223 | |
| FUNDS | 6 | ||||
| Unrestricted funds | 47,086 | 14,223 | |||
| TOTAL FUNDS | 47,086 | 14,223 | |||
The financial statements were approved by the Board of Trustees and authorised for issue on 24 November 2021 and were signed on its behalf by:
==> picture [120 x 51] intentionally omitted <==
The notes form part of these financial statements
Page 5
CARAIDEAN UIBHIST
NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. RAISING FUNDS
Raising donations and legacies
| Raising donations | and legacies | ||
|---|---|---|---|
| 31.3.21 | 31.3.20 | ||
| £ | £ | ||
| Support costs | - | 1,172 | |
Page 6
continued...
CARAIDEAN UIBHIST
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
Trustees' expenses
Trustees commenced to claim travel expenses from April 2014.
received expenses totalling £252 during the year.
4. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Service delivery No employees received emoluments in excess of £60,000. 5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 6. MOVEMENT IN FUNDS At 1.4.20 £ Unrestricted funds General fund 14,223 TOTAL FUNDS 14,223 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 113,822 TOTAL FUNDS 113,822 |
31.3.21 31.3.20 - 3 31.3.21 31.3.20 £ £ 1,251 595 Net movement At in funds 31.3.21 £ £ 32,863 47,086 32,863 47,086 Resources Movement expended in funds £ £ (80,959) 32,863 (80,959) 32,863 |
31.3.20 | 31.3.20 |
|---|---|---|---|
| 3 | |||
| 31.3.20 £ |
|||
| 595 | |||
continued...
Page 7
CARAIDEAN UIBHIST
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021
6. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.4.19 | in funds | 31.3.20 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 14,835 | (612) | 14,223 |
| TOTAL FUNDS | 14,835 | (612) | 14,223 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 81,129 | (81,741) | (612) |
| TOTAL FUNDS | 81,129 | (81,741) | (612) |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.4.19 | in funds | 31.3.21 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 14,835 | 32,251 | 47,086 |
| TOTAL FUNDS | 14,835 | 32,251 | 47,086 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 194,951 194,951 |
Resources Movement expended in funds £ £ (162,700) 32,251 (162,700) 32,251 |
Resources Movement expended in funds £ £ (162,700) 32,251 (162,700) 32,251 |
|---|---|---|---|
| 32,251 |
continued...
Page 8
CARAIDEAN UIBHIST
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2021.
Page 9
CARAIDEAN UIBHIST
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2021
| 31.3.21 | 31.3.20 | ||
|---|---|---|---|
| £ | £ | ||
| INCOME AND ENDOWMENTS | |||
| Donations and legacies | |||
| Donations | 449 | 571 | |
| Charitable activities | |||
| Grants | 113,373 | 80,558 | |
| Total incoming resources | 113,822 | 81,129 | |
| EXPENDITURE | |||
| Charitable activities | |||
| Wages | 56,739 | 63,168 | |
| Social security | 7,747 | - | |
| Pensions | 2,417 | - | |
| Rent | 4,620 | 3,993 | |
| Light and heat | 1,363 | 1,168 | |
| Telephone | 2,378 | 2,080 | |
| Postage and stationery | 585 | 895 | |
| Sundries | 990 | 1,584 | |
| Staff travel | 1,695 | 6,317 | |
| Facilities hire | - | 584 | |
| 78,534 | 79,789 | ||
| Support costs | |||
| Management | |||
| Insurance | 751 | 780 | |
| Finance | |||
| Bank charges | 69 | - | |
| Governance costs | |||
| Accountancy and legal fees | 678 | 300 | |
| Professional fees | 927 | - | |
| Payroll charges | - | 872 | |
| 1,605 | 1,172 | ||
| Total resources expended | 80,959 | 81,741 | |
| Net income/(expenditure) | 32,863 | (612) | |
This page does not form part of the statutory financial statements
Page 10