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← Obbe Day Centre

2025-08-31-accounts

OBBE DAY CENTRE

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

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Scottish Charity No SC034273

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REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

CONTENTS

Trustees Annual Report Independent Examiner’s Report Statement of Receipts and Payments Statement of Balances Notes to the Accounts

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: TRUSTEES ANNUAL REPORT oo. FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees present their report together with the financial statements and the independent examiner’s report for the year ended 31 August 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity Name Obbe Day Centre

Charity Number SC034273

Contact Address Maggie Macleod, 8 Northton, Harris, HS3 3JA. Tel 01859 520348

Current Trustees

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‘Morag Mackenzie, 18 Strond, Isle of Harris

Independent Examiner Morag Munro, ACIE, 3 Borve, Harris, HS3 3HT Bankers Bank of Scotland, Tarbert, Harris HS3 3DB The Royal Bank of Scotland, 17 North Beach Street, Stornoway, Isle of Lewis ; HS1 2XH

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

Obbe Day Centre is a charitable unincorporated association governed by its constitution dated 5 June 2003 and registered with OSCR The purposes and administration arrangements are set out in the constitution.

Appointment of Trustees

Trustees, minimum number 3, are appointed or reappointed by members at the annual general meeting which is held in November of each year. Membership is open to interested members of the Harris community.

Volunteers

The Charity is dependent on volunteers for their continued support. The Trustees wish to place on record their thanks to all who helped during the year to make the charity a success.

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TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

OBJECTIVES AND ACTIVITIES

Charitable purposes

The objects of the Centre shall be to promote the relief of the elderly residents of South Harris by the provision of a day centre and provide facilities and support and thereby improve their conditions of life.

ACHIEVEMENTS AND PERFORMANCE

The Centre had been struggling with a lack of membership in the preceding years, there was renewed interest in 2023 and the Centre is now operational once more. A new leader has been recruited and the Centre has been meeting regularly since August 2023, providing a warm meeting place, company and refreshments for elderly people who are lonely and feel isolated. The Centre was also able to arrange outings, activities and lunches.

TRUSTEES REMUNERATION AND EXPENSES

The trustees did not receive any remuneration or expenses during the year.

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FINANCIAL REVIEW

Summary

_ There was income of £29.74 which was bank interest. Expenditure amounted to £655.44 leaving a deficit of £625.70 which was met from Reserves. Meeting expenditure, eg food and refreshments, was borne by the volunteers. ;

Reserves Policy

The balance on the accounts totals £2,101.18 and this will be used to provide activities, lunches and outings » for the elderly in South Harris.

Approved by the Trustees and signed on their behalf

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Maggie Macleod
Chairman bt ©; frothtor
9 March 2026
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INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 AUGUST 2025

Independent Examiner’s Report to the Trustees of Obbe Day Centre

I report on the accounts of the charity for the year ended 31 August 2025 which are set out on pages 6 to 8.

Respective responsibilities of Trustees and Examiner

The charity trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) .and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity’s trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the 2005 Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

My examination is carried out in accordance with the Regulation 11 of the 2006 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 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 came to my attention:-

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

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Morag Munro ACIE

3 Borve Isle of Harris HS3 3HT :

12 March 2026

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STATEMENT OF RECEIPTS AND PAYMENTS

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Receipts 2025 2024
Donations 5 0 £269.00
)
Grants - HVS—Warm Spaces
HarrisCharity Shop		 0
0		 £1,010.00
£200.00
ProceedsfromShow stall 0 £1,258.80
Interest £29.74 £14.16
TotalReceipts £29.74 £2,751.96
Payments
CharitableActivities 6 £655.44 £961.48
' Governance costs 7 - -
TotalPayments £655.44 £961.48
” Surplus (Deficit) fortheperiod (£625.70) £1,790.48
Allfundsareunrestricted

The notes on page 8 form an integral part of these accounts

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STATEMENT OF BALANCES - AS AT 31 AUGUST 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |2025|2024| |Funds|Reconciliation| |;| |Cash|at Bank|(1.9.2024)|£2,726.88|£1,002.40| |Surplus|(Deficit)|for the year|(£625.70)|£1790.48| |Cash|at Bank|(31.8.2025)|£2,101.18|£2,726.88| |Cash|in Hand|(31.8.2025)|0|£66.00| |Cash|and|Bank Balances|.| |Cash at Bank|£2,101.18|—-£2,726.88| |’|Bank|of Scotland|£86.03| |Royal|Bank|£2,015.15| |Other Assets| |None| |TOTAL|ASSETS|£2,101.18|.| |Liabilities| |None| |All|funds|are|unrestricted.| |The|notes|on page|8|form|an|integral|part|of these|accounts.|

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Approved by the Trustees on and signed on their behalf by

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||||||| |---|---|---|---|---|---| |Maggie|Macleod|Morag Mackenzie| |Chair|ry,|q hetfeL|Treasurer|_|:| |12|March 2026|;| |7|

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1 Basis of Accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2 Fund Accounting

3 Taxation

The charity is not liable to income tax or capital gains tax on its charitable activities. Irrecoverable VAT is included in the payment to which it relates.

4 Related Party Transactions

(a) No remuneration was paid to trustees or any connected persons during the year (2024 — Nil). (b) No trustee or anyone connected to the Trust received any expenses during the year.

5 Donations 2025 2024
Clientdonations 0 £269.00
6CostofCharitable Activities 2025 2024
TripsandActivities
Showstall expenses
HVSMembership fee
Gifts		 £562.49
0
0
£92.95		 £733.70
£95.98
£20.00
£112.00		 a

7 Governance costs

0

0

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