REGISTERF.D COMPAN¥ NulBF.R: SC26.1704 {Stotland} REGISTERED CHARITY LlBER.. SC03*251 THE EAST CAI¥IP TRUST FINthCIAL STATEMENTS FOR THE Th'EAR ENDED 31 MARCH 21b22 Nicolson.4ceouniaiicy Trithily Huu%L 31 LI£doCh Street Glasgow Gi 6EF
THE EA.ST CAMP TRUST CONTENTS OF THE FI).4jCI.4L STATEIIIENTS for thc Yr EThd¢d 31 MAr¢h 2022 V#ge Report of the Tru51ee5 Independent Exgminer's Report Statement of Financlal Actliities Balante Sheet Notes to the Fln*ncig1 Statements
THE EA.ST CAMP TRUST (REGISTERED NUMBER: SC2637041 REPORT OFTHE TRI'STEES for ihe Year Ended 31 March 2022 The Iru51e¢s who a also directors of Ihe ¢haiity for the puwtK)5t5 of Compani&% Act "IM)6. present their report with the fin3n¢ial statements of the charit). for the year ended_l l Mareh 102? Tie Iru51ets hav'e adopted the provisiong of Accounting and Reporting by Chuiilies.. StuternLnt ot ReLuintnendLd Piacti. apilicublL ts) LIMriri£% prLp1TITh their dccount4 JIi dCL'urdaucc with the Financial Reporting Standard applicable in the UK and Republic of Ir¢land {FRS I O?) (eff¢cliN't l Javuary 2019}. OBJECTIVES AND .ACT[lTlEs Objeetlves and aims Thc objcLtivLs ot th¢ Trust is the rcgcneratton of thc East Camp sitc in Balivanith. S"I'RUCI'URL. GOI"ERN.4NCE AND MANAGEMENT Governin document The iharily Is conirolled by its governing documen4 a deed of irusi. and ¢onsrituies a limii¢d company, limited bs guarnntee, as dcfJtKd by thc Compajiics ALI 26. Org*nlsatlonAI strueture The Irii%ree% are appoii)ted by the rnembers of the Trns1. REFERENCE AND ADMTFilSTRATIVE DETAIts Registered Comp4n!' number SC263704 (Scotlandl Reglstered Charlty" number SCUi525 1 Reglstered offke Edst Camp BaliNani¢h Benbecula Western Tsles HS7 SLA Trustees Dr P Keiller Medical dirtor MTS S MacDonald Journalist Mr Nl HIrte Subsiance missue Cothorditmior Mi C W M(inLhLStci Adult ILarnin¥ tutor MT8 D A Ma¢vicar Carer CDmPaDV SEcrelary Mr R MacKay IndependeTht Examiner Sue Ni¢olson Nicolson Accountancy Trinily Hthiige 31 LvnLdL)ch Strcct Glasgow G3 6EF Approved by order of the board of irnstees on 25 Jaiiuary 2023 and 5igDed on its behalf by.. Page I
THE EA.ST CAMP TRUST (REGISTERED NUMBER: SC2637041 REPORT OFTHE TRI'STEES for ihe Year Ended 31 March 2022 Mrs S MacDo]Jald- Trltstee Page 2
lTraDEPENDEf4T EX.4)ItNF.R'S RF.PORT TO THE TRUSTEES OF THE E.4ST C.4IIP TRLST I rLPOrt thL dLLounL% for thL s.r Ct}dL 31 MLh 20Tr2 on pagL% four tsh clLvLn. RespectiTre responsibilitie5 of trustee5 alld examiner The charity's Irusttes ate repOnsIble lor the pr¢paration of the accounts in a¢cordanre with the tem)5 of the Chaiilies and Twstee Investment (Scoiland) Act 2(h)5 and the Charities Aicounis Iscoilandl Regulations 1006 las ainendedl. The charity's trustees L'uIi%ider thllt Ihc uudit requirctntnt ot Rc¥ulutiun lth l Hd) tu (L} of the AcLuunts- Reguldtiotii does nDt apply. It is tny rL'spon%ibility tu examine the accounts a5 required under Section 441 Ixcl of the Aci and 10 5tal¢ wherhei particular rnatter5 have coille to iny alt£tion. Ba$is of the imdependent eiminer's report My examination was ¢atri¢d out in a¢Lordarhce with Regulaiion I l of ihe Chariiies Accounis (Scotlandl Regulaiitsns 2006. A examitlation inLludL5 a rcvicw ot. thL accounting rcior(ts kept by the Lhatity and a coniparison of thL accounts prcsentcd with tliosc records. li also includes ¢onsiderntion of an), unusual iiems or disclo%ures in ihe a¢¢ounl& and seeking explanations troin Jou as trust¢es ionceming any 5LLclI matters. The procedures undert2ken do not pro%'ide all ihe e4.idence that would be required ill an aLLdii. Ind cTrnquenily I do Trol expr¢s& an auJit opinion the gi¢ b) the accwnl%. Independent examiner's statement In connectioll with ms. t%amin31ion, no matter ha5 corne io m5 attention-. which ¥ives me rea%onable cause ro believe tIMi, in any material restCl the requirement to keep accounting records in ac¢ordan¢e Mith Section 44(IMa) of the 21Xb5 ALI and Regulation 4 of the 2006 Aceoutlts ReLFulations: and to prepare accounts which accord with ihe accounting records and to cornply with Regulation 8 of the 2006 Accounts Re¥ulation have noi been met. or (21 io which. in my opinion. alleniion should be (trawn in (xder io etwble a proper undets'tsnding of the acL7)unis 10 be reached. Sue Nicolso Nicolson Accountancy Trinity Hou%L I l Lvnedoch Street Glas8OW G3 6EF 25 jUry 20?3 Pag¢ 3
THE EA.ST CAMP TRUST gTATEfvIENT OF FI.*c1AL.4cTIITIEs (INCORPORATI)G AY IYCOhlE AND EIPE)DITLIRE ACCOUNTI for the l'ear Ended.11 Ilar¢h 2022 31_1.22 Total futtds 31.3.21 Total Unrestricied fund Restricted fund Noles INCOME AND ENDOII'MENTS FROi¥I Investtnent income &861 11.495 EXPENDITLIRE 014 Raising funds 3.021 Chgritmble artivities Easi C.&mp RetTenerdiiOfJ Total 167 167 11.646 NET IP4COMElffXPENDITURE) {1618) (1671 {2,785) (893) RECONCILIATIOL¥ OF FUIYDS Total fund% biou¥ht fotward 6&2113 75.112 76.005 TOTAL FUNDS CARRIED FORII'.4RD 65 72 The notes foTh part of these financial statements Page 4
THE EA.ST CAMP TRUST (REGISTERED NUMBER: SC2637041 B.4LAP4CE SHEET 31 i¥lsrch 2•22 31.3.22 TDlal funds Unteslii¢led fund Re5tTiCted fid Tot31 fun Nvtes FIXED ASSETS Tungiblc 3&723 6.664 46582 CURRENT ASSETS Lash at bank 2&157 78 28,235 CREDITORS ATnount5 talling due within one year 113951 (1,2951 (1295) NET CURRENT ASSETS 26.¥62 7¥ 26.9411 28.530 TOTAL ASSETS LESS CURREPIT LIABILITIES 65J8S 6.742 72J27 75,112 NET ASSETS FLNDS Unrestricted funds ReqtTi¢ted funds TOTAL FUNDS 65 72 75.112 65.585 6.742 72.327 68,203 6.9119 TiIL Lhaiiiabli rompanv i% Lntitlcd to cxcmption dudit undLI SLftiL)ll 477 of thL Cvn]panics ALt 200h foi thl ycar cndcd 31 March 2022. The members have noi required ihe company io obiain an audii of its financial slements for Ihe year ended 31 March 2022 in accordallcc With ScLiiOll 476 of thc CDJnpanics Aci £"(K)6. The Iru%tee% acknO,1edge their rtspon%ibilitids for ellsuring that the chariiable Company keeps accouniing records tha( comply wilh Seclions 386 and 387 of the Companies Act 2006 and preparing tinan¢ial siatements which ¥¢ a true and tair view of ihe swe of aftairs ot'ihe Charitable compally as at the end ot eaeh financial )'ear and of irs surplus or deficii for ea¥h fingncial }'ear in ac¢ordan¢e with the requiremenib of S¢crion$ 394 and 395 and which oiherwise comply with ihe requirenient% 01 the Con)panits Aci 21kn relaring to tinancial %iutement%. $0 far as applicable ¢0 the ¢hariiable company. (bl The notes foTh part of these financial statements Page 5 continued...
THE EA.ST CAMP TRUST (REGISTERED NUMBER: SC2637041 BALANCE SHEET- eontlnved 31 i¥lsrch 2•22 These financial s1Qi¢mlS have been prepared in accordanie wilh the provisions applicable to clwitable Companies subject to the small companie5 re&Fimt. The finallcial statements weTe appToved by the Board of TTUStees and auihorised for issue on 25 January 2023 and were Signed on its behalf by.. Dr P KtillEf- TTU%tee The notes foTh part of these financial statements Page 6
THE EA.ST CAMP TRUST NOTES TO THE FLNA.NCI.4L ST.4TEl¥IETs for ihe Year Ended 31 March 2022 ACCOUNTING POLICIES Basi5 of prep3Ting the financial statemeDts The finuncial %tdtemLllt% uf thc Lharitsble companv. hiL is a public nefit tnlity under FRS 102, bn prepdiLd in accordance wilh the ChaTilies SORP (FRS 1021 'AccountiDg and Reportino by C.harities= SiateilleTrt of Recownrnended Practi¢e applicable to chari¢]e> preparing their ¢counis in a¥cordan¢e w'ith the Finan¢il Reporting Stsndard appli¢Jble in the UK and Republic of Ireland IFRS 102) letTeciive l Januarv ?019I'. Financial Reporting Standard 102 The Financial Reptsriing Siandaid appliiable in Ibe UK and Republic ol Ireland, and the c.ompanies A¢t 2006. The financial siaiemenis havL IKcn prlPLd under thc histOriLal cosi LonventLOn. Incojne All Income 1.4 rec(Ign15ed in tht Staletntnt of Financial Ac¢ii'itie5 once the charity enti¢lernEnt to ihe funds, it 15 probable that ihe incom¢ will be re£el'¢d and Ihe amouni can be Measur reliably. Expenditure Liabililies are recognised as expeThJiiure as swn as there is a legal or constsuctive obligation commiiting the charity to thai expenditure. il 1% probable that a transfer of economic benefits will be required in settlemenl and the amount of the obligation can be Tneasured reliably. Expenditure is xcounied for on an accruals ba51s and has been classified under heading5 that agoregute all Lost ieldted tts the care8Ot%'. Where costs Lannot be directly attribllted to particul ddingS they have been allocated io aCtIltIeS on a basis consi£ieni with ihe use ot resowces. TanLiible fiAed assets D¥pr¢Liaiion is pio%'ided ai The followll almual nies LD order 10 wriie otreach assei over Li$ esiimaied useful life. Freehold propeny Horticultural equipment 2°h on cost Taxation The Lharity is exempt from ¢ory)oration rax on its ¢hariiable aaivili&s. Unieslricted funds can be used in xcordanct with the charilable Obj(IVeS at tht discretion of Iht truslte5. Restricted tunds can onlj be used for particular re4tricied puryx>sts within the objects of the charity- Re5triciions arise wlien specified by the donor or when futmlb. are rdised lor particular re51riiied putposes. Funher explanarion of ihe nature and purpo* of each fvnd is in¢luded in the now io ihe financial stsiemenLS. INVESTMENT ID4COME 31.3.22 31.3.21 Rents received Page 7 continued...
THE EA.ST CAMP TRUST r4oTES TO THE FI..4.ciAL ST.4TEMENTS- Co1&nUed for ihe Year Ended 31 March 2022 NET I_YCOMEIIEXPENDITLRE) Net incomel(expendimrel is stated after chargin(credItIng)= 31.3.22 31.3.21 Depreciati¢- owned &ss¢ts TRUSTEES, REMUNER.4TION AND BENEFITS There were n4) irnstees, temuneratiun othei benefits fvr the year ended 31 MarLh 2022 nor fur ihe ytrdr ended 31 NlarLh 2021. Trusttes, expe•ses There were no Inlets, expenses paid for ihe ytrar enthd 31 March 202? nor for (he year ended 31 Mah 2021. TAP4GIBLE FLXED ASSETS Frcthtsl property Hvrtilultural equipment Toials COST Ai 1 .4pril 9021 and 31 March 2022 DEPRECI.A TIO Ai 1 .4pril 2021 Charge (or year Ai 31 Mdrch 21122 NET BOOK V.4LUE Al 31 Mar¢h 21P2 At 31 MaIch2021 59.749 IOA23 11.]67 1.195 14 62 IOA23 24.7RS 45 45 Page 8 continued...
THE EA.ST CAMP TRUST r4oTES TO THE FI..4.ciAL ST.4TEMENTS- Co1&nUed for ihe Year Ended 31 March 2022 CREDITORS: AMOUYTS F.4LLING DUE W'ITHIN OP•E YEAR 31.3.22 31.3.21 Ar¢rued ¢xp¢ns¢5 MOI'EMENT TN FITNDS Net movenient in fiinds At At 1.4.21 UnrpstriLt¥d fund$ General fund 68303 (2.6181 65,585 Restricted funds Vuluniary ALtiLin Fund (1671 0.742 TOT AL FUNDS 72 2 7851 27 Net movement in funds, illcluded in the above are as follows= Incotning rcsourLC Resoutces cxpcndcd Movemeni in Unrestricted funds GeDeTal fuvd 8.861 (11,4791 (2.618) Restricted funds Voluniary Action Fund (l671 1167 TOTAL FUNDS Comparnti*es ftsr rntsvemet in funds Nel movement in fvnds At 31.3.21 Ar 1.4.20 Unrestricted funds General fund 68,929 17261 68,203 Restricted fund5 'olunt4 Action FuTLd 7.076 11671 6,909 TOTAL FUNDS 76.IMI5 Page 9 continued...
THE EA.ST CAMP TRUST r4oTES TO THE FI..4.ciAL ST.4TEMENTS- Co1&nUed for ihe Year Ended 31 March 2022 MOVEi¥IENT IN FUTrIDS- continued Comparative nei movement in fijnds, included ift the above are as follows.. Resources Movem¢nt in funds resources ,,peed Unrestrl¢ted funds (iLnLral fund 1.495 {12.2211 (7261 Restrlcted funds Voluntary Action Fund 11671 (1671 TOTAL FUNDS 11.495 12 3881 A curttnt year 12 month5 and piivr yeat 12 wnonth% combined >511]0 IS follvw>.' Net movement in funds At -11.3.22 At 1.4.20 UNre5tricted fuThds (ieneral tund 68.929 {3,3441 65,585 Restricted futtds VoluTrlati' ALtiL>n Fund 7.076 13341 6,742 TOTAL FUNDS 76.00) A cuttlnt Ye 12 months and piivr yLai 12 ttlonths lubIL nct tnovctncnt in funds. in¢ludcd in thL above arc fulluw%". Incoming re50ufies RcsouTCCS expeimled Movcmcnt in thiid%' Unrestricted fund5 Gelleral tiind 20.356 {23,7Th)1 13,3441 R¥5tricted funds Voluniarj. ALtion Fund 1_1341 (3141 TOT AL FUNDS 24 0341 Page 10 continued...
THE EA.ST CAMP TRUST r4oTES TO THE FI..4.ciAL ST.4TEMENTS- Co1&nUed for ihe Year Ended 31 March 2022 RELATED PARTY DISCLOSURES There were no relaied paty transactions for Ihe y&qrtnded 31 Marcli 2022. Paee I I
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