tknJSiyn En¥dope ID.. F4D3F9F&DhS448BE4SC&3C6DD88DE8FD Charity number: SC035261 Company number: SC263704 THE EAST CAMP TRUST (A company limited by guaranteel REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 4ACZ55XG 2710W2024 Cty4PANIES HOUSE A17
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Docusign IO". F4O3FgFW4S448BEJK0DjucE8Fo THE EAST CAMP TRUST IA Company limited by guarante•) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 PAGE Reference and Administrative informabon Report of the Tnjstees Independent Examinerfs Rep)rt Statement of Financkql Activilies Balance Sheet Notes to the Financial Ststements 7-12
EnvebJF* ID.. F4D3FgF&OA5I488EthC>3C6tWDE8FD THE EAST CAMP TRUST (A company limited by guarantee} REFERENCE AND ADMINISTRATIVE INFORMATION Charlty Nam•: The East Camp Trust Roglstorod Qffice and Qperatlonal Address: East Camp Balivanh Benbecula Weslem Isles HS7 SLA Charity Registration Number. SC035251 Company R•gistration Numbèr. SC263704 Ttustees: Dr P Keiller Medral- Doctor Mfs S MacDonald - Journalist Mr M Hoce- Substance misuse co- ordinalor Mr G W Manche5ter- Aduh Learning Tutor Mrs D A Ma¢¥icar- Carer Cornpany Secretary: Mr R MacKay Independent Examinern". tylie & Bi5sel LLP 168 Balh Street Glasgow G2 4TP Bankern: Bank of Scotland The Mound Edinburgh EH1 1YZ
DIS3n En¥¢)pt D." F4D3FgFW5H88EJKS3C6tWOEBFD THE EAST CAMP TRUST (A company limited by guarnteè) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 The Trustees are pleased lo wesenl their annual direc. report together wrth the finanaal ststemenls of the charity for the year ended 31 March 2023 which are aL80 prepared lo meet the requirements for a directors. reFQrt and accounts for Companies Act purposes. The financial statements have been prepd in 8ccordan¢e with tt ac£ounling policies $el out in note 1 to the a¢counts and ¢(%nply with the charty's memorandum and articles of assooation. Ihe Charities and Trustee Inveslment{ScotL4nd} 2005. tt Charities Accoun15 (Scotlandl Regulations 2006 (as amended) and Accounting and Reporb"ng by Chanties.. Statement of Recommended PraCte appluble lo chafities ppariftg their accounts in accoidanee with the Financral Reporting Stsndard applicable in the UK and Republic of Ireland. Objective and Activities The objeclive of Ihe Tivst 15 the regeneffation of the East Carnp site in BalJ'vanKh. Structute. Gov•mon¢• and Management Govemin document The Charty is controlled by its go¥eming dment a deed of trust and constitLrtes a limited company, limited by guarantee. as defined by the Companies Act 21J)6. Or anisalional slruclure The twstees are appointed by the members of the TTUSt. Tru$t••S' f•sponsibIliti In r•lati¢Jn to the financlal stslwn•nts The Trustees {who are also directtys of The East Camp Trust for the purposes of Company lawl are responsible f¢x preparing the Trustees, Annual Report and the financial statements in aecordanee wrth applicable law and United lfjngdom Aecounling Standards {United lfjngdom Generalty Accepted Accounting Practice). Company law requires the Trustees to prepare finanaal statements for each financial year which give a true and fr view of the stste of affairs of the charilabk Company and of the incoming rsoUl$ and application of resources, including the income arbd expenditure. of the charitable company for that per. In preparing these finanual statements. the Trustees are feqyired to.. and then apy them consi$tentty" obser¥e the methods ond principles in the Char"éS SORP.. make judgements and estimates that are reasonable and prudenL stale whether appltsble UK Aecounting Standards have been folknved, subj'ectto any material departures disdosed and explained in the financial ststements.. and
DSvJn En¥Jpe ID.. F4O3F9F64JA5448BE4£c5-knCOeBFD THE EAST CAMP TRUST {A company Ilmlted by guarantee) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Trustees. responsibilities In rolalion to the financial statements (continued) prepare finawal statn on the ongoing conwn basi5 unless it is inappropriate to preserve that the charitable company w1 continue in business. The Trustees are responsible for keeping adequate accounling records that disclose with reasonable aceuracy al any b.me the financial posiiion of the charitable company and enable them to ensure that the finanoal statements C4ynply with the Companies Act 2006 and the Charities and Investment Iscodand) Act 2005 and the charit5 Accounts (Scotland) Regulab"ons 201% las amended). and the provisions of the Trust deed. They are also responsible for safeguarding the charitable CcnpanY assets and hen for takirtg reasonable steps for the pVent)n and detection of fraud and olhpJ Irurities. The trustees ere responsible for the maintenance and integrity of the Charity and financial information included on the chanty'5 websrte. LegiSlatn in the United ngdOrn governing the PTep8ralKJn disseminatn of financial statwnents may drffer from islalion in other jurisdictions. This report has been prepared in a¢cordance with the St*ement of Recommended Practice.. applicable to charf(S preparing their accounts in aeccrfdance wrth the Financial Reporting Standard AppliCae in the UK and republic of Ireland {FRS 1021 {effective 1 January 2019) and in acrdanCe wrth the specialprovi8k)ns of Part 15 of the thpanies Acl 2006 relatsng to small companies. Approved by Ihe trustees and swjned on their behalf by.. O•EuSb•x4 ¥y.' A2TDFSI4lA Name." Shona MacDonakl Dats.. 19 March 2024
Docu&gD En¥dcw ID. F403F9F&0AY48BEAec&3C6DDa8fEBFD INDEPENDENT EXAMINERS. REPORT TO THE MEMBERS OF THE EAST CAMP TRUST FOR THE YEAR ENDED 31 MARCH 2023 I report on the accounts of the charity for the year ended 31 March 2023. which are set out on pages 5 to 12. Rospoctivè r•Sponsibilili of trystws and exam•n•r The charity's trustees are resPonbIe for the prepafats'on of Ihe xcoimts in acc¥ydance wilh Ihe tems of the charib.es and Trustee Invesbnent Iscdandl Ad 2005 and the Chanties Accounts {Sthlandl Reoort$ 2006. The chanty ttuslees consider that the audit requirement of Regulation 1011} la) to 1¢> of the Accounts RegulatnS does not apy. 11 is my responsibiltty to examine the accounts as reqUId under seetN)n 44(1) {¢} of the Aet and to stste whether particular matters have come to my attention. Basis of independent examin¢Vs ststement y examination is rried out in ax0rdae wrth Regulation 11 of the Charilles Accounts (Scollandl ReguLation5 20C6. An examinatpJn includes a VIeW of the accounting reeords kept by the charity and a comparison of the a¢Unts presented with those records. It also includes consideration of any unusual items or dL%dosu$ in the acctunls. and seeks explanations from the Trustees conceming arry such matteTS. The CedureS undertaken do not provide all the eviden that would be required in an audrf(, and Consequent I do not express an audit opinion on the view given by Ihe accounts. Independent ¢xaminerfs statement In the course of my exarninab"on. no matter has eome to my attention 1. which gives me reasonable cause to tele that in arry material respect the requirements.. to keep accounting re¢fjs in accordance wtlh SectK)n 4411) (a) of the 2CQ5 Act and Regutalion 4 of the 2006 Account5 Regulations. and to prepare accounts which accord with the accounting rec¢rds and comply wth Regulation 8 of the 20C6 A££ounts 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 lehed. Mark Mulholland, F.C.CA Wylie & Bisset LLP 168 Bath Street Glasgow G2 4TP Dale: 19 March 2024
DcoJSy) EnveS)pe 10.. F4D3F9F&oASH88e-PXc6DouDEBFD TNE EAST UMP TRUST IA ¢OMp•ny Nmit¢d by wJArhts•l STATEMENT OF FIPIANCIAL ACTMfiES FOR THE YEAR EIIDED 31 IL4RCH 2023 Total Funds 2Q22 Fund¥ 2023 Fundy 202J Fund5 2023 Funds 2022 23 Incorn? 4rHI endowmèthts fronr In¥eslmenl In¢we Tot41 7.910 8.861 Charilabk Totsl •xp•nd#ure 167 167 497 Ngt loxpendlure) Transfer5 bets¥e•n fvnds Net rn•¥¢ment In lunds {6,587) R.618) 1167J (6.587) Q.6181 11fj71 (2.T15) Fund¥ r•¢on¢lll•tlon Total frjnds br¢yJghlfr)rwd Total lund$ c•rrMd for1 10 10 65.585 58.998 6.712 6.742 68.203 65 585 112 Al Inwmè4ndKpend#wderhS fvom wsf•
Dowwn Ethope ID.. F403F9F&OAw8BEA6cDD81C8FD THE EAST CAMP TRUST IA company limited by guarantee) BALANCE SHEET AS AT 31 IIARCH 2023 ToLIl 2023 Total 2(122 Noto Fixed aets 44.192 45.387 Current assets Cash at bank and in hand Total current assets 22.842 22,842 28.235 abiliti•s Creditors falling due within one year Net current assets 1,295 26.940 21.548 Net assets 65,740 The funds of th• charlty UnstrICed InCe fvnds Restricted ineome funds Total charlty funds 10 10 58.998 6,742 65.740 65.585 72.327 These accounts are prepared in ac¢ordanc8 the speaal provisions of Part 1 S of the Companies Act refaling lo small companies and ¢onstitute the annual account5 required by the Cornpan Act 2CN% and are for Orculatl lo the members of the cwany. For the year ended 31 March 2023 the company was entitled lo exemption under section 477 of the Comparties Act 20C6. No member of the company has deposited a notice, pursuant lo section 476, requiring an audit of these financial statemenls under the requirements of the Companies Act 2006. The trustees acknowledge their resw)nsibilities for ensuring that the company keeps aceounting Tecords whh compfy with sects.on 386 of the Act and for preparing financial $tstements whh 9ive a true and fair view of the stste of affairs of the company as at the end of the financial period and of ils profil bss for the financial period in accordance with the requirements of sections 394 and 395 and which othemse comply with Ihe requirements of the Companies Act 2¢Xffj relating to xctyjnts. so far as appficable lo the ccynpany. Approved by the Trustees $MJned on their behalf by.. A37DTfft¥912È41L. Name.. Shona MacDonald Date.. 19 March 2024 Company number: SC263704
DoE¥Siw TrPe ID.. F403F9FS441BEc6(j680EBFD THE EAST CAMP TRUST IA company limited by guar•nt•• NOTES TO THE AcCOUPs FOR THE YEAR ENDED 31 MARCH 2023 1. A¢¢ountsng poli¢1 la) Basis of prepaTa¢lon and assessment of going concern The financial statements have been prepared under the hislorul cost convention with items recognised at cost or tr)saction vae unless OtheiSe staled in the relevant notes to these financial ststemenls. The financial statements have been prepared in aNdan with the Statement of Recommended Praeti¢e." Accourtling and Reporting by Charities preparing their a¢¢ounts in accordancewilh the Financial Reporknng Standard appIlIe in the UK and Republic of Ireland (FRS 1021, the Charrtie5 and Trustees Inve5trnenl (Scotland) Act 2005 and the Charitses Accounts Iscouandl Regulations 2006 (as amended). The Charity constitute5 a public benefit entity as defined by FRS 102. The financial statements are prepared in sterh"ng, which is the fUndnal curnency cl the charity. Monetary amounts in these financial Statements a rounded lo the nearest £. The Trustees consider that there are no material uncertainties aly)ut Ihe Charity's ability to continue as a going concem. {b) Funds slrnctu Unfe$lii¢ted income fvnds ¢ompri8e funds which the Trustees are free to use for any purpose in furtherance of the Charitable objects Unrestrthd fvnd$ includè degnated fvnds where the Trustees, at their direon, have ueated a fund for a specrfic purpose. Restricted funds are funds which are to be used in accordance wrth specific reStrtIonS imposed by the donor or trust deed. The main reStrted furKls are ¢ted by ¢S)nats"ons whth are for specific purposes, a$ speufied ty the th)nors. Further details of each reslrithd fund are discksed in note 10. (c) Ineorne recognition AJI income is reco9nised once the Charity has enternent lo the income, it is probable that the income wll be reNed and the amount of the income receivable can be measured reliabty. (d) Expenditure recognition Liabilities are recognised a5 expenditu as soon as the is a al or constructNe obligation committing the Charity to that expendrture. il is PTobab* that settlement wil be required and the amount of the ¢)bIWal can be measwed relabty. All expenditure is accounted for on an &cruals basis. expenses including support costs and goveTnanee costs are all¢x8ted lo the apPlUb expenditure headings. For more information on this attrthb"on. refer lo note lel bek)w. (e} Allocation of support and governance eosis Support St5 have been althaled befvRen governance costs and other supwt costs. Govemance $ts comprise all costs involving the publ accountstylty of the Charity and its compliance wilh regulation and good practice. These costs indude costs related lo independent examinalion and 981 fe tO9ether with an app)rtionment of overhead and support costs.
D(oJSyn En¥8knpo K). F4D3F9F&OA544B8EA6C>3C6tKJ611)EBFD THE EAST CAMP TRUST (A company Ilmlted by guaranteè) NOTES TO THE ACCOus FOR THE YEAR ENDED 31 MARCH 2023 {fi Allocatlon of support aDd governance costs l¢oThtinued) Governance costs and sUprt costs relating to charitable actilieS have been apportioned based on the lime spent on those aclivrt*s by the Trustees. The alkxabon of support and governance costs is analysed in note 6. (g> Tangible fix¢d ass0ts and deprn¢iation Depreciation is Charged to wnle off the assets on a Strah1 line bS over their usefvl INes which are consrtlered frtyn time lo time as Ihe need arises. Basis 2% on cost 20% on cost Freehold propety Hortu11ural equipment (h} Donated good$ Donated professk)nal setis and Ilonated faci&bes arg reo)gnised as income when the charity ha5 conlid over the rtem. any condilions assock?led wth Ihe donaled item have been mel. the receipl of econ¢ynic Ixneffit from the use by the charity of the item is probable and that economic benefrt can be measured llabty. In )ran with the Charities SORP IFRS 1021, the general volunteer time of the Trustees i% nol recognised and fer to the trustees. annual report for more inf¢)Matn about their c0ntn"bulh. On receip( donated professK)nal seNi¢es and donated fa¢ilitw are recognrsed on the basis the value of the gift lo the ¢harity whth is the amount the charity would have been willing to pay lo obtsin serwces or lacililies of equivalent enOmiC tenefrt on the open market,. a corresponding amount is then recc4nised in expenditure in the period of receipt. {il Dèbtors Trade and other debtors are recognised atthe setuement anount due after any trade discount offered. Prepayments are valued at the Unt F¥epaid net ol any trade discounts due. lj'l Cash at bank and in hand Cash al bank and $h in hand indudes cash and short tenn highty liqu investments with short maturity of three months or less frcffi the date of a¢quisttion or opening of the deposit or sinilar account. Ik) Creditorn and provisions Creditors arKI provisions are recogni5ed where the charty has a Pfesenl obligation resulting from a past event that will probabfy resurt in the transfer of lunds lo a third party and the amount due lo settle the obligats.on can be measured or esb"maled reliably. Credrtors and provisions are normally recognised at their settlement amount after aurhving for any trade discounts due. {11 Financial instrum•nts The Irustonty hasfinancial assets and financial liabilities of a kind thatqualfy a$ basicfinancial instruments. Bas financk41 instruments are inibalty recognised at transaction lufr and subsequentty measured at their settkment value with the eXCeptn of bank loans which are sub5ewentty measured at amortised cost using the effeclyve interest method.
SvJn Enveh)pe Kl.. F4D3F9FfA)A544eBE-Prf>3C6DD88DE8FO THE EAST CAMP TRUST {A company limited by guaranteg) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 {m} Taxation The company is a charitable company wilhin the meaning of Sectn 467 of the Corporation Tax Act 2010. Accordingly, the company is potenlialty exempt from taxation in respect of incorne or capital gains receNed within categories covered by Chapter 3 of Part 11 of Ihe CorpOratn Tax Act 2010 and sectH)n 256 of the TaxalJ"on of chargeab Gains Act 1992 to the extent that such income (K gains are applied for charrtable purposes onfy. (o} Judg•m•nts and key sources of estimation uTrcertlnty In the application of the company s accounting policies. the Iruslees a Tequired lo make judgements. estThales and assumptnS about the carying amount of assets and liabilities that are not readily apparent frryn other sources. The estimates and asscctated assumptions are based on histori1 expern and other f¥lors that are considered to be relevant Actual results may differ from these estimates. The estimates and undertying assumplKsns are revrewed on an ongoing ba$is. Rewsions lo accounting eslimales a renised in the perb>J in whh the ests.mate is revised. rf the revision affecls On that peri¢yJ, or in Ihe perh)J of the revisk)n and luiure pèriod5 ilthe reviston affects t()th current and luture periods. 2. L•gal status of the Trust The charity is a company limited by guarantee and has no share captsl. The liabilrty of eaeh member in the event of winding up is lynrted to £1. 3. R•lat•d party transaclions and truste. •xp•nses and remunoration The Trustees of Ihe charity all ¥onteerS and do ncl recerve any rernunerntion or other benefft in cash or kn.nd (2022.. £nrl). There were no donations to the charity frcm any trustees. close famity mèmbers12022'. £nill. There were no other amounts receNed from related part$ during the year12022.' £nil}. 4. Donallons and l¢ga¢i•s 2023 2022 Rents received 8861 8.861 7,910 S. EXpendIre on ¢h*rltabl• acllvlties 2023 2022 Sunionlractor Payments Repairs and renewals Depreciation Governance sIS Inole 6) Support costs (rte 61 S,930 2,027 1.19S 2.256 3.089 14.497 5.2S4 2.704 1.195 S28 1.965 11.646
En¥ek)pÈ ID.. F403F9F&OAW8BE-NKW00880EBFD THE EAST CAMP TRUST IA company limitod by guarantwl NOTES TO THE ACCOUNTS FOR THE YEAR ETr4)ED 31 MARCH 2023 6. Allocation of govemance and $upport ¢osts The breakdown of support costs and how they were alted between govemance and other supwl costs is shown in the table bel(Mf'. 2022 Total Allocated 2022 East Camp Regeneration Ba$ls of Apportlonm•nl Time sp&nl DirBcÉ Cost type Telephone and inlemet Insurance 9)1 901 1.*5 1.965 2023 Total Allocated 2023 East Camp Reg•nerdtlon Basis of £ Apportionrnent 1,417 Time spent 1.672 Ditsct 3.089 Cost type Telephone and intemet Insurance 1,417 1,672 3.089 Governance costs 2023 2022 Independent examinerfs fee 2023 Independent examinerfs fee 2022 Independent examinerfs fee 2021 Indendent examinerfs fee 2020 1.194 510 552 528 528 2.256 7. Net In¢om•llexpenditure) for Ihe yèar This is ststed after thaigng.. 2023 2022 DepclaIr0n Independent examination fee$ 223 Independent examination fee 2022 Independent examination fee 2021 1,195 1,194 510 552 1.195 io
Dosign Envel) ID.. F4D3F9F&DA544BBEMC&3C6DDaBDEBFD THE EAST CAMP TRUST (A company Ilmlt•d by guarantee) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 8. Flxed Assets Freehold Property Hortl¢ulfvral Machinery Totsl Cost At 1 April 2022 Addibons DisFKJSals At 31 Marc* 2023 59,749 10,423 70.172 $9.749 10.423 70.172 Depreclallon At 1 April 2022 Depreriation tharge year At 31 Marcth 2023 14,362 10,423 24.785 1.195 25.980 15.557 10.423 Net book valu¢ At 31 Mafth 2023 44.192 44.192 At 31 March 21r22 45.387 45.387 9. Creditors: amounts fallin9 due within on• y•af 2023 2022 Accruals 1,295 10. Analysis ol charitable lunds 2022 Balance Anaty$i$ oflund movernents unrtrICt•d funds General funds Total UnrtriCt fvnds R•slrfcted funds VolUntsryACtn Fund Total rnstrieted lunds Totsl funds Balance In¢ome Expendltufg Traner$ 68.203 68.203 8.861 8.861 11,479 11.479 65,585 65,585 6.909 6.909 75.112 167 167 11.646 6,742 6,742 72,327 8,861 2023 Anaty$l$ olfund movom•nts Unrestricted funds General funds Total Unrestrict funds Restricted funds Voluntsry ACtn Fund Total restrictod funds Total funds Bal•n¢• Balance In¢om• Expendltur• Tfansf•rs 65.585 14.497 6,742 6.742 72.327 6.742 6.742 65,740 7,910 14,497 li
DOrsign Envd(¥Je ID.. F403F9F&DA5H8BEJSCS-3C8C1FD THE EAST CAhlP TRUST IA ¢ompany limited by guarants•) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 10. Analy$is of charitabl• funds {¢ontinu¢dl a) Unrestricted fund5 are funds where neither the donor the Twslees have specrfiod conditsons on Iheir use •KI are therefore available for all purposes of the charity. b) Restrithd funds comprise afnounts speufEd by the donor as being for the folbwing Pufposes.. Voluntary Action Fund- lo hold any restricted fUrs19nts for specific projects. and for such to be PaKI out of rt. 11. Net •$8ets over lunds 2022 Unrestricted Restricted Funds Funds Total 2022 Fixed Assets Bank Currentlobilrties 45.387 28.235 1.295 72.327 45.387 28.235 1.295 72,327 2023 Uftrestrfct Restricted Funds Funds Total 2023 Fixed Assets Bank Current liabilibes 44.192 22.842 1.294 65.740 44.192 22.842 1.294 65.740 12