Regi5teTed CbATity NumbÈr= SCO39881 ILC , DARNLEY, SCOTLAND FINANCIAL STATF.MENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
ILC DARNLEY SCOTLAND INFORMATION FOR THE YEAR ENDED 30 SEPTEMBER 2024 CONTENTS Page Legal and &dininistr&live inforrnalion Trnskes, report 34 Independenl exaTnerS, Teport Si)tBttKnt of filn(l a¢tivitieS Balullce 5h¢ei Nolcs ID thr financial $tst¢rnrnts
ILC, DARNLEY, SCOTLAND INFORMATION FOR THE YEAR ENDED 30 skr'fEMIIER 2024 CbArity lliimber SC039881 c.harity iYarThe & Address Tru$ttts.' KAJavid&Co Javid Hoii$e 115 Llath Street Glassow CT2 2SL Baokers: Royal Bank of Sco118nd Glasgow City Brach 10 Gordon streei Gg0W GI 3PL
ILC, DARNLEY, SCOTLAND REPORT OF THK TRUSTEES FOR TIIE YEAR ENDED 30 SEI fLMBKR 2024 Trustees of the ILC Darnlt ScotlAhd The ILC. Damley. Sco118nd 1$ regi%ter¢d with Offi¢¢ Df scUtth Charity RBgulalor. During ihe financial veaT lo.3Oth Sepitmber 2024. the Tiusfres wtTe as follows.. Thisc Trustee5 tnembers were appointed in terms olthe relev&ntby laws of the eonsiiiirtlOD of ILC. Darnley Seotland Ob'ective5 and Structure Tr artd objcctivr5 ofihc IIL. Datnley. Scolland arc. .To advance ciiliiiral Hwareness wiihin the UK. beginning with the cortjmunit$ of DanJl¢y. Nitshill, Pollok atvj Sum)undiD8 atea5. 2.ÈmpriwLring poopl¢ of all ba¢kground5 In parricular ethnic minorities 3.AdvAncemeni DfediKatiort Ioi1h giipportivÈ gtudy. IxnBuag¥ cla55¢5, FSOL and Compuier training. 4.To pTonts Inlcrconununity coliesion to create & better SOCl¥Il envirE)nmcnt. 5 Provide 8Ctive InvolvÈtt*nt uf¥lhni¢ women in social activities. 6.To prots health awareness envir()rtmtntsl 1$5U¢5 WlthiD thc local rommunity. Triisttes Re5 It Is thr rcspon51hility ol-lhe Triisrees l(J prepare finbficial sidiemrnls foi ¢a¢h finpDEial yrJr whh 8iVE a truc and fail vieiv of the Ch&rity's fUJanCl aclivitie5 during Ihe yearAnd of its fiThanciaJ posititsn at ihe end of the year. In preparllwihose fanci statements. the Trusitts will.. 'iÈJeti $llitable a¢¢ountin8 policies al then &pply ihem COiStentIy- 'nJakc.iudBcments and c5tiinAtes ihAi are re8sonAble and prudent.
ILC, DARNLEY, SCOTLAND REPORT OF TIIE TRUSTEES FOR fHL YEAR ENDED 30 5EfTEfvqJIER 2024 Tru5tee5 Rts nsibilitit5 in Relation to the Fihantiil Ststetnents cnntinued -51&l¢wtrthts*ppliiBblCJcrDIjr4 yVebEenfONOWrt$Ubjtd stEtehiwMs epethFTrnr5ttcmDntkn 807 wl15ttlSPprOpnll1CtocSEthtltt¢hIrity coll1e in ope10Th fb)17 w511ion Df niPlieS w1h tk cotti11tithort Tlty fpr 5pf¢Bwxd8 the of tbt Cknty Fortsknw sfeps for the Aee(bunt&n15 The accountsnis. K A Javid & C¢. will proposed for re-appoinlmeni. Approved on bthzlf?f the TruslEES. rRUS'I'EE TRbSTEE
ILC, DARNLEY,SCOTALND INDEPENDENT EXAMINER'S REPORT ON THE UNAUDITED VINANCIAL STATEMENfs OF ILC, DARNLEY, SCOTL.4ND WE Teportonthe fanCl statetwits foI the witsd endÈd 30 Stplember2024 sei out on pages 5 10 6 The Chi& riiy's Trngiee2 art iegpongible for the preparation of the fiDaDCiAI stArenlS irt 8ecrirdance with the t2riD5 of Ihp ChaTilie5 pnd Trustee5 InveSfrnBnt IScDtlandl Act 2005 and the Charitics Accaunt% lscot14pdl Regulattons ZW6. The Charity Trustees con51der that the a11 requiremenl of RegiilAliOn 1011) ofthÈ Ac¢i)unt5 Resiilalion5 does notApply. It is oiir respDnsibilily 10 &¥iiinine thè aClts as rLYU¢a lder 5tio 4411) Icl of the Actand to sta whwher partieularmattets hv¢ to our attcntion Our eKaTninHiion Is carried ifj 8CeOTdanee with Regylatson I l of tbe Chorities Accounts (Scotlandl RegulèliiJM3 2006. An tA$iDtion in¢lud¢s ty rcvicw ofihc a¢¢oiiiiting rec47rds kepi by the charilv and a compxrison of ihc acciiunt% pres¥nled wilh those rLrords. It also incliides consideration of Unusual ite Dr disclo$ur¥s in the a¢counts. aDd seeks expl&llfilion from the truStec8 ctlnceTning pny 5u¢h nMttc15. The procclutes undenaken do ol provide all the evidence that would be requirtd in an audil. and ¢on5equenlly we do not express an audit opinion and the view giiien by the ceoutsts. Illdtpelldpt rAaminer'5 5tAttmtTht In the COut tsf Thy ¢xaminahon. maltrer has come to my attention.. which gives lis rellsonAble cauge to believe ih2t in any matriial respec15 the [equenn'. al lo keep llccounting records in accorthnrr with Srrlion Wll lal of the 2005 Act and ReEulatioD4 ofthe 2N)6 Accounts ReguL41ions. artd b) to prepare accounts whi¢h arrord wilh accDunlin8 recoIds Lnd comply wilh regttl81iort 9 ofihc 26 REgulatlOll5 li&ve not been met. or 2. tD which. aUTopinMin. AtteDtinTr %hould be drawn in orderto enable * proper unde[stsdIng of the accounts to be rChed. Jxvid &t {.• Ac¢TrunraDts .18vid Hoknst J15 Ilath Strect Gla5£DIV G2 2SZ DAtt.. 10th O¢tDber 2024
ILC, DARNLEY SCOTLAND STATEMENT OF FINANCLIL ACTIVITIES NCORPORATI]YG IIYCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2024 UnrE5tricted Restricted fund5 funds 2024 Total 2023 Total Notes Incoming Resources Donarions. leFa¢ies and SiTnilaT Inco]ning resources 186257 186257 79387 Fund Raising 26,910.00 26.910.00 octlvltlwd In furthèrance ol the ¢harity'5 objective5 Fèes & Colledions 53632 53632 72176 Grants 11304 15154 Other Inctsrne 11630 11630 41638 Total inGoming re$ourcos 289733 289733 208355 Resources Expended Charitable expenditure -$Mpport costs Managément & adrninistration 255164 255164 176941 Total re50ufEes expanded 255164 255164 176941 Nèt Incomlng I loutgoiTrgl resources b&forB trdnsfers 34569 34569 31414 Transfer between funds 0.00 0.00 0.00 Net mov8m•nt in funds I Net incom? I IExp8ndlturo1 lorthè yèar 34569 34569 31414 Prior YearAdjusttnents IDepreaationl 44556 445S6 44$56 Total funds brough forward 418372 418372 386958 Totsl funds carrled foThYar(I 408385 40B385 373816
ILC, DIlRNLEY, SCOTLAND BALANCE SHEET AS AT 30 SEPTEMBER 2024 2024 2023 Notes Flxed Assets PrortY 4J4,4J9 434.439 Current Assets Cash at bank and in hand io 39,744 92.675 39,744 92.675 CTeditOTS.' amounts falling due within one year Loan Received 1,800 63.998 1.800 151,498 65,798 153.298 Net current assets 126.0541 160.62)) Nat asset8 ILiabllltiesl 408.385 37J.816 Funds Restricted Income funds Unrestricted inoome funds 12 408.385 373.816 Total funds IDeficit 408,385 373,816
ILC, DARNLEY, SCOTLAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YLiR ENDED 30 SLPTEMBER 2024 I.ACCOUNTINC POLICIES The Financi315tatemenls have been prepdi'ed un(ler the his101.ical cosi convention in accoi'dance with the Charities Accounts (Scotlandl Regulalions 2006. tlie Financial Reporting Standard for Smaller Entities leffective April 20081 and the Siatetnent of Recominended Practice.. A¢¢ounting and Reporting by Charities issued in March 2005. Incomt Income is credited to the financsal 5tatemEnts in the year in which it 15 receivable and is shown gross of l&x. b. Resources Expended ExpEnditurc is recogni7£d on an a¢¢Tu&I basis as a liability is incurred. V AT is not recoverable by the charity- and as such is in¢luded ill the rclcvant costs in the Statcmcnt of binancial Acrivitits. .Chatable expenditure CDmprises thix Costs incuiTed by the charity in the delivery of its activities and sernqces for It% beneficiaries. It includes both costs ihat can be allocated directly to such activities and those costs of an indirect nature necessary to support them. .GoveTnance costs include those ¢ostS a5Eociated with meeting the Constitution ELnd statutory requirements olthe ¢haTity. c. Fixed Assets Land and propeTty owned by tlie charity is capitalised. Expenditure on all other fjxed assels is Ivtitten off in the year in which it is incurred. d. Leased A55et5 Rcntals payable under operating leases are charged Dn a straight line basi5 over th¢ Icase terni. There are no assets held undeT finance lease5. Fund Attountl¥lK Gencral funds are unrestricied funds which arc availablc for use at ihe di8creiion of the Management Committee in funherance olthe g¢neTal objectives of the charity and which have not been designatcd for other purposes.
ILC, DARNLEY, SCOTLAND NOTES TO THf FINANCIAL STA TEMENTS FOR THE I'EAR ENDED 30 SEPTEMBER 2024 2024 2023 2. COLLECTIONS IlrJre5tTiCted Restricted Total Ttal fund$ Funds Funds Donation5 186,257 186.257 79,387 Fe¢s & Colleaions 53,632 53.632 72.176 Othei Incgme 49.844 49.844 56.792 289.7J3 289.733 208.355 SiatF5DlaTiC5 57.318 57.318 39694 Relit & Raits rnsiiiance H¢ai & Light pps Capital ExpendiluTe Cl¢ming Telephone Advertiging Refvrbishment Expenditure Mateiials 1.874 28.498 1.497 1,874 28.498 1.497 2636 2.69D 1.948 2.690 1.948 915 2044 114.660 114.660 Labour Repa & Mainienan .Molor Expenses Travel E.xpenge Accouniancv Fees Professional Fees Equipment Hite Bank Charges Baok InleTLs1 Gener bxpenses Conferences & Gatherings Othe 31.879 31.879 46132 1.043.00 ,043.00 267 267 13.490 35 13.490 4485 51585 CT Penalty Dcprecialion 255,164 255.164 176,941
ILC, DARNLEY, SCOTLAND NOTES TO THE FINANCIAL STA TFMEI NTS FOR THE YEAR ENDED 30 SEPTEMBKR 2024 4. FLXED ASSETS cos'i. Property As ar Isi Ociobet 2022 Addiiions at 30th Sepiember 202) 556,968 556.968 DepretiatROD As ai Isi October 2022 Charge Il22.5291 Net Book VAlut As ar )Oili Stpietnbei 2023 A5 ar Isl OclDbeT 2022