The East Camp Trust
Charity No. SC035251
Company No. SC263704
Trustees' Report and Unaudited Accounts
31 March 2025
The East Camp Trust Contents
| Pages | ||
|---|---|---|
| Trustees' Annual Report | 2 to 3 | |
| Independent Examiner's Report | 4 | |
| Statement of Financial Activities | 5 | |
| Summary Income and Expenditure Account | 6 | |
| Balance Sheet | 7 | |
| Notes to the Accounts | 8 to | 13 |
| Detailed Statement of Financial Activities | 14 to | 15 |
Page 1
The East Camp Trust Trustees Annual Report
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.
The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, the Memorandum and Articles of Association, and 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 (FRS102).
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. SC263704
Charity No. SC035251
Registered Office
East Camp Balivanich Benbecula HS7 5LA
Directors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
Peter Keiller Shona MacDonald Deborah MacVicar Graham Manchester
Company Secretary
Roddy MacKay
Accountants
Nicolson Accountancy PO Box 16336 Glasgow G13 9FA
Bankers
Bank of Scotland The Mound Edinburgh EH1 1YZ
OBJECTIVES AND ACTIVITIES
The objective of the Trust is the regeneration of the East Camp site in Balivanich.
Page 2
The East Camp Trust Trustees Annual Report
STRUCTURE, GOVERNANCE AND MANAGEMENT
The trustees are appointed by the members of the Trust.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
Signature: Shona MacDonald (Feb 9, 2026 23:53:20 GMT) Shona MacDonald Email: s.macdonald57@btinternet.com Trustee
14/01/26
Page 3
The East Camp Trust Independent Examiners Report
Independent Examiner's Report to the trustees of The East Camp Trust
I report on the financial statements of The East Camp Trust for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.
Respective responsibilities of trustees and examiner
The charity's trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements 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 trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 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
-
to prepare financial statements which accord with the accounting records and 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.
Signature:
Email: angus@nicolsonaccountancy.com
Angus Nicolson Nicolson Accountancy PO Box 16336 Glasgow G13 9FA 10/02/26
Page 4
The East Camp Trust Statement of Financial Activities
for the year ended 31 March 2025
| Notes Income and endowments from: Investments 4 Total Expenditure on: Other 5 Total Net gains on investments Net expenditure 6 Transfers between funds Net expenditure before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 2025 £ 9,135 |
Total funds 2025 £ 9,135 |
Total funds 2024 £ 9,360 |
|---|---|---|---|
| 9,135 15,259 |
9,135 15,259 |
9,360 12,830 |
|
| 15,259 - |
15,259 - |
12,830 - |
|
| (6,124) - |
(6,124) - |
(3,470) - |
|
| (6,124) - |
(6,124) | (3,470) | |
| 0 | 0 | ||
| - | - | ||
| (6,124) 62,270 |
(6,124) 62,270 |
(3,470) 65,740 |
|
| 56,146 | 56,146 | 62,270 |
Page 5
The East Camp Trust Summary Income and Expenditure Account for the year ended 31 March 2025
| Interest and investment income Gross income for the year Expenditure Depreciation and charges for impairment of fixed assets Total expenditure for the year Net expenditure before tax for the year Net expenditure for the year |
2025 £ 9,135 9,135 14,064 1,195 15,259 (6,124) (6,124) |
2024 £ 9,360 |
|---|---|---|
| 9,360 | ||
| 11,635 1,195 |
||
| 12,830 | ||
| (3,470) | ||
| (3,470) |
Page 6
The East Camp Trust Balance Sheet
at 31 March 2025
| Company No. SC263704 Notes 2025 £ Fixed assets Tangible assets 8 41,802 41,802 Current assets Cash at bank and in hand 14,844 14,844 Creditors:Amount falling due within one year 9 (500) Net current assets 14,344 Total assets less current liabilities 56,146 Net assets excluding pension asset or liability 56,146 Total net assets 56,146 The funds of the charity Restricted funds 10 Unrestricted funds 10 General funds 56,146 56,146 Reserves 10 Total funds 56,146 |
2024 £ 42,997 |
|---|---|
| 42,997 21,067 |
|
| 21,067 (1,794) |
|
| 19,273 62,270 |
|
| 62,270 | |
| 62,270 | |
| 62,270 | |
| 62,270 | |
| 62,270 |
The trustees have prepared the accounts in accordance with section 44 of the Charities and Trustee Investment (Scotland) Act 2005 and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 14/01/26
And signed on its behalf by:
Signature:
Shona MacDonald (Feb 9, 2026 23:53:20 GMT)
Email: s.macdonald57@btinternet.com Shona MacDonald
Trustee
Page 7
The East Camp Trust Notes to the Accounts
for the year ended 31 March 2025
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 8
The East Camp Trust Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs.
-
Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
-
Other expenditure These are support costs not allocated to a particular activity.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Freehold property 2% Straight line Horticultural equipment 20% Straight line
2 Company status
The company is a private company limited by guarantee and consequently does not have share capital.
Page 9
The East Camp Trust Notes to the Accounts
3 Statement of Financial Activities - prior year
| 3 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Investments Total Expenditure on: Other Total Net income Transfers between funds Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 4 Income from investments Rent received 5 Other expenditure Site maintenance Employee costs Premises costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs Legal and professional costs |
Unrestricted funds 2024 £ 9,360 9,360 12,830 12,830 (3,470) 6,742 3,272 3,272 58,998 62,270 Unrestricted £ 9,135 9,135 Unrestricted £ - 7,915 3,728 1,195 1,785 636 15,259 |
Restricted funds 2024 £ - - - - - (6,742) (6,742) (6,742) 6,742 - Total 2025 £ 9,135 9,135 Total 2025 £ - 7,915 3,728 1,195 1,785 636 15,259 |
Total funds 2024 £ 9,360 |
| 9,360 12,830 |
|||
| 12,830 | |||
| (3,470) - |
|||
| (3,470) | |||
| (3,470) 65,740 |
|||
| 62,270 | |||
| Total 2024 £ 9,360 |
|||
| 9,360 | |||
| Total 2024 £ 6,081 - 3,640 1,195 1,414 500 |
|||
| 12,830 |
Page 10
The East Camp Trust Notes to the Accounts
| 6 Net expenditure before transfers This is stated after charging: Depreciation of owned fixed assets Independent Examiner's fee 7 Staff costs Salaries and wages No employee received emoluments in excess of £60,000. 8 Tangible fixed assets Cost or revaluation At 1 April 2024 At 31 March 2025 Depreciation and impairment At 1 April 2024 Depreciation charge for the year At 31 March 2025 Net book values At 31 March 2025 At 31 March 2024 9 Creditors: amounts falling due within one year Accruals Deferred income |
2025 £ 1,195 636 2025 7,915 7,915 Land and buildings £ 59,749 59,749 16,752 1,195 17,947 41,802 42,997 2025 £ 500 - 500 |
Horticultural equipment £ 10,423 10,423 10,423 - 10,423 - - |
2024 £ 1,195 500 2024 - |
|---|---|---|---|
| - | |||
| Total £ 70,172 |
|||
| 70,172 | |||
| 27,175 1,195 |
|||
| 28,370 | |||
| 41,802 | |||
| 42,997 | |||
| 2024 £ 1,694 100 |
|||
| 1,794 |
Page 11
The East Camp Trust Notes to the Accounts
10 Movement in funds
| Incoming resources (including other gains/losses) £ 9,135 9,135 |
Resources expended £ (15,259) (15,259) At 1 April 2024 £ |
Gross transfers £ - - Unrestricted funds £ 41,802 14,344 56,146 Cash flows £ |
At 31 March 2025 £ 56,146 |
|
|---|---|---|---|---|
| 56,146 | ||||
| Total £ 41,802 14,344 |
||||
| 56,146 | ||||
| At 31 March 2025 £ |
||||
| 21,067 | (6,223) | 14,844 | ||
| 21,067 21,067 |
(6,223) (6,223) |
14,844 | ||
| 14,844 | ||||
| 13 Related party disclosures Controlling party |
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 12
The East Camp Trust Detailed Statement of Financial Activities
for the year ended 31 March 2025
| Income and endowments from: Investments Rent received Total income and endowments Expenditure on: Other expenditure Site maintenance Employee costs Salaries/wages Premises costs Premises insurances Premises repairs and maintenance Other premises costs General administrative costs, including depreciation and amortisation Depreciation of land and buildings Depreciation of Horticultural equipment Stationery and printing Telephone, fax and broadband Legal and professional costs Audit/Independent examination fees fees Total of expenditure of other costs Total expenditure Net gains on investments Net expenditure Net expenditure before other gains/(losses) |
Unrestricted funds 2025 £ 9,135 9,135 9,135 - - 7,915 7,915 1,166 2,300 262 3,728 1,195 - 1,180 605 2,980 636 636 15,259 15,259 - (6,124) (6,124) |
Total funds 2025 £ 9,135 9,135 9,135 - - 7,915 7,915 1,166 2,300 262 3,728 1,195 - 1,180 605 2,980 636 636 15,259 15,259 - (6,124) (6,124) |
Total funds 2024 £ 9,360 |
|---|---|---|---|
| 9,360 | |||
| 9,360 6,081 |
|||
| 6,081 | |||
| - | |||
| - | |||
| 1,008 2,632 - |
|||
| 3,640 | |||
| 1,195 - 809 605 |
|||
| 2,609 | |||
| 500 | |||
| 500 | |||
| 12,830 | |||
| 12,830 - |
|||
| (3,470) | |||
| (3,470) |
Page 13
The East Camp Trust Detailed Statement of Financial Activities
| The East Camp Trust Detailed Statement of Financial Activities |
|||
|---|---|---|---|
| Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
- (6,124) 62,270 56,146 |
- (6,124) 62,270 56,146 |
- |
| (3,470) | |||
| 65,740 | |||
| 62,270 |
Page 14
TheEastCampTrust_UTR_31-03-2025_Accounts
Final Audit Report 2026-02-10
Created: 2026-01-14 By: Angus Nicolson (angus@nicolsonaccountancy.com) Status: Signed Transaction ID: CBJCHBCAABAAcLpw1loDX1dFQbvLXpfifiX2ROs5V0UF
"TheEastCampTrust_UTR_31-03-2025_Accounts" History
Document created by Angus Nicolson (angus@nicolsonaccountancy.com)
2026-01-14 - 10:01:23 AM GMT- IP address: 89.242.75.36
Document emailed to Shona MacDonald (s.macdonald57@btinternet.com) for signature 2026-01-14 - 10:01:27 AM GMT
Email viewed by Shona MacDonald (s.macdonald57@btinternet.com)
2026-01-14 - 12:24:57 PM GMT- IP address: 62.6.220.19
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Agreement completed.
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