,gcoiii.fh Ch(71'1ty No. SC'043i49 Made in Tain SCIO rru3lL?e3 ' Reporl a17d 1iinanL'ial.SialLJiiTcJ111.% Year ended 31 March 2021 |+P Innes & Partner5 CrIo AEcouniBIQiS
Made in Tain SCIO Conlenls of the Financi Statemenls for Ihe 'ear ended 31 March 2021 Page R¢porL oflli¢ Twstres Reporl ofilie Indepeiideiii ENanisii¢r Receipis aiid Pui-In¢iits Account Siatenieiil ofBalances Notes Lo ll)¢ Fiiikiicial Stat¢i)Ici)Is
Made in Tain SCIO Repoit of the Ti'ustees for the l-ear ended 31 March 2021 The Tru5lees are pleased to pteseiiL their report loge(h¢r iTr"iil) tl)e fiiian¢ial slatc1ct5 of tlie Charil!, for ili¢ year ciidcd 31 Nqarcl) 2021. Stdtu% of Chiiritl. Éinil Goi'erning Document Mad¢ iii Taiii {MIT) 15 a Scottisli Cliaritablc Iiicorpordted Orgaiiisalion (SCIO) ttiid is gov¢rncd bi. ils ¢oi)slilulion. It is registettd i] OSCR (SC(H3i49). Aims 4lnd atrili4ltion Mad¢ lil Tas11 is a sillall 50cial ciiterprisc aiid charili. Ivliose objeclii.'e is (o pronio¢¢ social Éi)clusion b}, proi.'idiiig opponuiiilies for scliool leki'ers ii.ith siipport i)¢cds to gain eNpcriciice of ilie IOrk'place aiid lo dei'elop Ilieir skills and confideiice. For iiios(. Ilie aiiii is io proi'ide s¢eppiJ)g stoncs io ci)able ihe]11 10 Irai)siiioii (o collcg¢ or ¢niploi'in¢i)i. For otli¢rs ivitli niore sei'ere learnii)g dib]ll11c$. li'e olTer opportuHit1¢5 for Illeaniiigful ii"ork. W¢ iTrorL ivit]i j'oung p¢oplc ivho arc furtlicst froiii thc job iiiarkct. duc to ani additioiial support need. Our gcograpliical locaiioLI. 311 n)ilcs north of tlic ¢11!. of liii'criicss. is bcaLiliful. bul is also reinole froii) Ilie opportunitics ai'ailablc IJ) Inorc urbaii areas. For tliose uJ)able io transilion sniooil)Ii, fro1?1 5cI)ool to Ill ii'orkpll£ ce or fiinlier cducaiioi). oiie iiegatiit iiiipact of liviiig iii a riwal 5cltiJig bc SlKial i501alioii. iiitli deirlliienial ¢ff¢GIs 011 Ii¢alil) aiid ii.'cllbciiig. Made In Tain offers a supporiiie eiii'ironmeiii iii iwliicli to d¢i'¢lop sL"ills for iyork w)d io be part ofilic local conimuiiilv. To do Iliis. Ive ruji a liigli street shop and a ii'orksl)op ivherc ive prodiice candles. soaps, greetings cards, tcxlile producis aiid gift Scis made b), students. Our A%reeil OutLomes Actiiities fur ?11?IP?I Oui¢Om¢ l.. To adapt ow busincss In(Mlel to alloii. the Chariti. Io SL7}..e the COVID-19 pandemic. tiiil!, l.. Trusiccs to idcntrfi. all FQtcntiai sources of Grant Inwm¢ o AGtii'Èty' 2.. Trustces lo prepare & 10 5ubiiiii gr1( bids. Aciii'ity. 3.. Sthlr io adap( Ihe preinises io proi?id¢ a COVID sll[¢ ¢ni'iTOWnCDt for fulure ¢li¢ni a¢tti'iiv. Out¢oiiie 2.. To rcplacc cNisÉing cliaril). tTuslees ii.lio havc cl)osen to rciire. Actll'lli, l.. Rccniil Cllrrcni iroliinieers (o step-iip and b¢coni¢ Tn151ccs A¢tii'iti, 2: RcGniit Iicii." rcplacciiiciils froin Il)e local coinniuiiit Outcoiiie 3.. To adapt existllig seiiiiig and our oIferiiig lo ¢li¢nis and pr¢parc rc-op¢ning pJ5t- COVID. Actii'its. l.. Liaise iTrith SChIS over post-COVJD school fuiidcd placcs Aclii'iii. 2.. Liaisc iviLlI NHS Higlilaiid oi'cr ih¢ Social Dai. Carc CoiiiTact: ii'itli Highlaiid Couiictl oi-cr Actii'its. ATrangcmci?ts and advertisc io ideniify polential clients acccssing S¢lf- Directed Support. o A¢lii'iti' 3.. Provide flexible oppor(uiiilies Cor Sluden(s ii'idi severe learnllis dirricul(i¢5. ¢8 cusioiiiised placenieiits. outrea¢li Page I
Made iii Tain SCIO Report of the Tiiistees foi the l-ear ended 3 5 March 2021 Ti-ustces and 01CC Bearers Trusle¢s of di¢ Cliarili. also forni t]ic Board ofdie Cliariis,. Chariii, Triisi¢es ar¢ as folloivs.. Tnistc¢s a appoiiitcd bi Mciiibcr's iole or b!". appoi]iiinen( bi. tlic Board aiid arc Inade conversaiii iiith tli¢ I'alue5 aTrd aiiiis of tlic Clwrity, and Il)e dav to dai ruiiiillig of ilie Cl)arili, b!. ¢xi5tiiig Truslees. Tlie Cl)arjli, ha5 one full-liiiie eiiiploiee. iivo part-ii]ii¢ ¢inploN'¢¢s. soiiic occa5ioI)al slaif ii'lio coi'er liolidays ai)d volunleers ivho open tli¢ sliop on Salurdai's. support sludeiiis ]d iea¢li skills. Achici'ement5 and Peiforniance Fun( in Oi'en'i In 2020-21. MIT i4.ould hai'e 5trngglcd to suTrii'e ii'ithout exlernal funding from granls. We do hai'e reseTr'es. aiid used (l)ese 10 coi'er ihe tn¢i'ithble shortfall arising from the requirement io clos¢ our doors and stop "OrKI]ig ii"'ith our clients. Income strean)s from s¢l)ool pupils iia Highlaiid Council. from NHS HÈgliland aJTd from Self DiTectrd Support (SDS) ii'ere all suSRd¢d during the N'car due io COVID-19. These income stsrams are r¢quired for Mle in Tain s susiainabilitv,. We ii'ill look 10 re-commence the generaiioii ofearned income from helping our clicnts ID 2021-22 (COVID perniilting). Pro Fre.s.s Ma(Ic TDJi'ar(l.s Outlomei OiilcoJFie l.. To adÉ7pI niir bii.fiv¢.fS nlotklio ullow fhe chnrinjrosiin-,ii ih¢ COP71>19pandemic'. Trusi¢cs ii"¢re iasked ith idenlifi'ing possible sources of grant funding to Sustain the cliariti. in the mosi diificuli of circumstances. Thc}- i¥¢rc furtlicr la5k.ed ii'iili ihe preparation of gtanl appliralions. The Tntslees, Inaiii". of ii'hom had no experi¢n¢¢ of grani applicalion5. 11.ere up for ihe challenge and ii'¢r¢ r¢markabli' su¢¢essful in generating thc income our Chariti" nc¢d¢d in ordcr to sun'ii'e. SialT ii'erc Ik.ed ii'iih rcgearcliiiib tlic requircinciits for re-opciiiiig c1ficr ilie LocLdoii'ii lifi¢d aiid for prcparuig thc i)rcniises lo accepl our clieiiis back iii. Th¢ orgaiiiiaiioii lias Inaiiaged io suri'jiye aiid io re_ opel). Alilioug]i not all of our Clicnt gTOUP5 hai'e rclunicd aiid iliercfor¢ iioi all oiir iiicoiiic strcaiiis Iiaille been resiorcd ii'c belici"c our orgaiiization is a going coJ?ccni aiid it ii'ill conliiiue lo proi'id¢ dTr¢ urc and ¢onrcni our cliciits Iiccd aloiig ii'iil) tlie opportuiiilies ii'lii¢h ¢oiiie fron) ilic illstructioii li'e delii'er. PaL?c 2
Made in Tain SCIO Rei)ort of the Trnstees for Ihe )'ear ended 31 March 21121 Aehici'cments and Pcrfoi'mance (cont'd} Pro ress macle toll'iirds outcomes corTrt'il The grant funding li'e ii'ere able to secure in i.'ear 2020121 is shoiilln in Ihe table beloii Granl 5cced I-IMRC- Jul) R¢l¢nlion SchcEne .SL'uLCJ()vlt4iJts Iiind Cuuncil 'I'ain & Disi. Deiyelopmeni TnJs1 Higliland CounLiI Piirp(I%L ()r Fimdiiig riirlough Staff- Par(>ll AsSiblnce .%mall13u8ine%¥ Cjranl COVID Suppo11 Grant Ward COVID SLlPI)orl Gi"anl Totxl RecLlI'ed to 31i1 Miiri'h 2021 Ami¥uni L L2i,1.10 t16.IK)(I £l)j(I £l_iOO Jusi aftcT tl)e )-car ciid a furtlier graiil of£33.720 froni "Adapt aiid Thrivc, ivas receivcd largcli, due to Ilie efforts of Ll)c outgoiiig Cliaiipcrson Jaiie Maric MacGilliiTai'. Thc siarr ii'CTC furlouglied for niueli of ilic )'car. Aft¢r thcir I¢luT]i their fociis lias beeii oil rcn)odclÉng the prciiiiscs lo cnablc ii'ork. lo bc ui)dcrtc1kei) to ii)e¢t cliciits nccd5 iii a COVID-secure ei)iiiroiyi)¢iii. Outcoiiie 2.. To re lace eKisliii cliari i. tru lees ivlio IiuTrE c1105en Io retire. All OF tlie Cl)aril} s found¢r Tnistc¢s cliosc to rcsign oi'cr tlie coiirse of the last }'car. Thcir loss to the orgaiii5atioii is coiisiderablc. iioljusl iii knoivlcdge. biii a150 iii cipcriciicc aiid iiiosi iniporlaiiili- iii tl)e care. coiiccrji aiid coinpassioii Iliey s11011'ed lli seiiin&> ili¢ orgyaniiatioii up in ihe firsl place io look aft¢r ihosc in iieed ol our Iielp aiid suptK)rt. We d)anL ca¢h and ¢vcTh' onc of dieiii for thcir sterliiig efforts, ON'¢r man)- vears. Neil.. appoiiitiiieiiis 11 crc Jiiadc all of ii-.liom ivorked liard to li1 aroui)d di¢ finaiicial p051tioii of thc organi£a(ioii "ho had been appoinied as Chair ii.-orkcd tirelcssli. to ideniifTr' sources of fi 11 in scrurin4 Ihc -"Adapt and Thrii-e. grani month. ii.hi¢h i4'c r¢ceiTr¢d just aftcr ihc cnd of ihe Financial Year. sE¢pped doii'n after securing rhe grant. W¢ thank her for her efforts and lie iiish her and all thc dcparting trustees ii'cll for the future. Oulcoiiie 3.. To ada VID I die eli offcTiII to clicn(s ai)d rc ar osl During the COVID pandemic staff liaN'e been furlougli¢d aiid unai'ailable for ii'ork. In rec¢lll nionihs the furlough clemcnt has reduced and siaJT haTr'e got back in lollch iiilll our clieiit organisations and sen'ice users ii'itli a i'ft¢ii" io adapiing ow proi'ision lo be COVID compliani and Risk._Asse5sed. Inwmc strcamsfroni School pupils iia Highland Council. from NHS Hig]iland and froni SeifDirecied Support (SDS) ii'ere all suspended during the veat duc to COVID-19. Since Telurning 10 iiwk hai"¢ redoubled t]ieir etrons io alloiv all of our pie110 cliciits lo TelurtL Bi. doing so d)¢i' hope io bring all ofour incimie floii's back Ons and io res1¢ ihe Charit5. to r]nancial suslaii?abilip.' EtTons ar¢ ongoing at this 5tagc ii'ith som¢ clicnts back and able to llerIt from our scnice. In som¢ oth¢ruscs hms'ci'cT wiccriaiiitt. remains as LO ii'hen or if our clicnts Iiill rclwn. Our sertrice is a Itr). rare on¢ llonh of Ini.'¢nrss and li'e i%'ili do ei'ery'thing ii'c cwi to ensure it remains M'ailable our clients and friends. A rangc ofnws" ¢ourscs are in ihe process ofbeing dei'cloped and rolled to m¢ct tlie rci.d rcquirements ofelK¢iitorga]ii5atKoiis. WoTk- on Iliese rei'isioiis is beiiig fui)ded b) Adapt &id T]le. H'hich lias profven i"¢tJ' 'aluabl¢ in gii'iiig us the liine and ihe capaciti. io mak-¢ the ¢honBeS Iieeded. Page 3
Made iii Tain SCIO Repojt of Ihc TrusÉccs for tlic l'ear ei)ded 31 Marcli 21121 Finiinci#l rci'iciv Rc4ults for thc i'cal. Tl)e f511aiicial sÈaicn)cnts for il)c l'ear are set oul in pagcs 6 to 9. Tl)c Receipis and Pai'mciils AGGouiil 011 pagc 8 51)oii'S Eui wireslriclcd Gci?eral fuiid surplus foi di¢ i'¢ar or £2.31111211211.. £10.027) and a Restricted rui)d surplLiS of £i.fj00 {2020.. deficil of L14.787). Tolal carried fotii'ard fuiids amowit 10 £33.278 (2020: £29.477). Re5en'cs i)ulici' Tlie Trllsiees are confid¢iii dia( tl)c r¢scnts I11 be 5uificienl lo iiieet tl)e Chorii)-.'s i)¢¢ds as required. RefLrenee <ind ailministrdtii'e dc¢ail. Princiiiiil J(Idrcss 24 Toii"cr Strcct Taiii Ross-sliire IV19 IDY Bank.ers BaiiL oc Scoilaiid PO Bo.x 11100 BX2 ILB Approicd bi, dic Board 01116t¥1.W2I]21 ai)d sigii¢d 011 ils bel)aif bi,: 6ccieiarv Page 4
Made in Tain SCIO Repoit of the Indepeiident Examinei" lo Ihe Trle¢S for (he l'ear ended 31 March 2021 J r¢port on tlic accoiiiits oftlic Cliariti. for Ilie )'car eijdcd 31 Marcli 2112111.liicli are set oui on pages 6 10 9. Rc$pcc¢ii'c resi)onsibilitics of Ti-ustees examtncr Tlic Cliw'il), s TTUStees arc Tespoiisible for Ili¢ preparaiion of ilie accounis iii accordaii¢e witl) the iErn)s or tlie Cliarilies aiid Trusie¢ Iiii'estn)ciit (Scoilaiidl Act 200.5 and tlic CliaTitics Accoiinis (OI]and) R¢L>ulaiioiis 21106 (as me1]ded). Tl)e Chariii. s Trustccs coiisidcr tliat tlie audit requircn)¢nt of Rcgulatioii 10(1) (d) ofthe 2006 Accounis RelIationS docs nol appli,. 51 is m!. tesponsibiSil!' to cNamine ihc accoiinl5 lis rcqLiired uiider section 44(1) (¢) of d)¢ Act ai)d to statc ivl)cilier particular Imatters liai'¢ coinc to niy aLlCllllOn. BASIS of indei)en(lent exllminer's $tatcmcnt h41" ex]11117[1Ol) is ¢arricd oul iii accordaiice iviili Regulalioii I l of d)c Cliarilies Accounls (Scoilaiid) Rcgulali0115 201)6 (as ameiided). An exciiiiiiiaiton in¢ludcs a reillieii. of ihe accoiiniing record5 K"cpi b!. Ih Cliarili. aiid a coii)parisoii of d)¢ a¢¢ouJils preseii(ed iiidi d)ose re¢ords. li also iiicludes considcntioii of ani, iiiiusiial i1¢1115 or disclosures iii ilie accoLlliiS. aiid sccL-s cNplaNalions frolii Ilie TrLlStees conc¢rniiig siicl) iiiatters. Tlie procedures thidertak.eii do i?ol proi'ide all Llie ei'idciicc ihal iiiould b¢ requir iii ali audit. and COIISCqLieiitlTr, I do noi eipress ali audii opinion oi) thc I'icii- gii'en bi. tlic accoiiiiis. Indcpcndent eiaminer's stdtement In tli¢ course of illy ¢.Namiiialioii, iio Inatter lias coiiie to i)i)' att¢iilioii Ivliicli givc5 Inc rcasoiiable cause io beliei'¢ dial li) wiv iiialcrial respeci ll)e reqUi1ClI1$.. lo keep accouiiiing records iii llccordaiice ii'it]i Sectioii 44(1) (a) ofthe 21K)i Act aiid Rcgulalioii 4 of the 2011() Accounis RcgLilaiions los a]nciidcdl. aiid to prepar¢ accouiils ii,Iircl) accord iviili Ilie accouniuig records and compli, Ivitl) Regulaiioii 9 of1¢ 2110() Accouiils Regiilaiioi)s {as lie1ded) liai.'e iiot been In¢1. or 2. 10 Ii"Iiicli. iii iiiN opinioii. all¢i)tioi) should be draii'"n iii ordcr to enabl¢ a prOr und¢rstanduig of tlic accoLlliiS io be r¢a¢licd. Imics & Partners Limited Chartered C¢rtifi¢d A¢couniants 9 Ardross Sircei Ini-crn¢ss IV3 5NN Dal¢'. 17 2021 Pagc 5 |+P Innes & Partners ClwriÈreo CertihÈ&
Made in Tain SCIO Receipts and Payments Account ror Ilk" ycar led.7 l Marcli 2021 Gcncral Restricted Fund FLtnd 2021 2020 Totul ReLeiptS J.c8acie.f dnnaliDn5.' DonJtions Grants- I.IMtIC Job lILlcntion SChne Cirani8- HighlLind coLtIl Siniill 13u5iTICSS (5ranl tiT<inls- COVID Rcilcr FLcs- NI-IS 2,888 2).130 16.000 9iO 6.12 2088 93) 2.4iO 632 10,931 l.lio 26,liO 3200 (tTunls- AA I-RA Linplol'abilily Oihcr Inctsiii¢ 517op a¢fivili¥s.- Tradinbi rLreipls C)Ilici' 71¥Ill8.-{Cl1lYl1eS.' Oih¥r Sch(K)Is 92iO 76.948 4(JV Total receipts 6D,IlICb 61.666 69.&)4 Pa%"ttlL'tIt5 841oric5 Costs MatLri21% cosls olc¢ costs l£cnt and utililics Gardei) projLCt Pai'r()11 fees (ioirrnancc costs 41,104 8)8 1.933 41.3114 858 1.933 11),606 3,)40 IU,i43 4,(0 1,392 1,320 {i(x)) 10,27) i)4 1.392 1,-120 229 554 1,392 PLlty Casl) 2*9 Tutttl p#i'ment5 57.865 74.)64 Surplu5 fTrr the Year 2Jlll l.i(Ml 3.801 14.7(701 Tr4nsfer BL.hi'e¢n 56 156} Total funds bruught funiar
9,421
?9.477 Clo¥ing fund balonce 31.7711 33.9711 ?9,477 Pagc 6
Made in Tain SCIO Statement of Balances As al .1 l March 2021 Notes. 20!1 ?ts?o Opetklng Surplus l?ulance for i'c4r Closing ha1}nCe Opening Surplu5 fur i'eiLr Clo%lng balJncL Bank cash bJlance5 29.477 33,?78 -14,237 14.7(A>l 29.477 R¢pre5¢11t¢d bi'- Upirgslrictedfiiiid. Geiicral R¥A'¢ritreilfiiiiél.v 'r%i3 (Tardeii fw Trainii)g fund 31.778 29,421 56 33,278 29.477 SttLtement of assets &t 31 March ?O?I Otficr cquipmenl (ot ci)st) Stock" 4,737 4.737 1.74 6.477 Statcmcnt of liabÉlitics at 31 rch 2021 TaK and NI due l)L'li%iC)n Indcpcndcnl cxamination 530 82 68 1,320 1,3?0 7,?48 1.741 TJIL f1[]1 sliL ILIiiei)Is ()i) pages 6 10 9 uppioi'd bi. thc BO¥1 0nl6fvlth02I and biU]Ld on thcir beliJll-bi" IhL Uii(tL]VIed.. 1171si¢¢/C'17air li71s1¢'e/liYasrii'¢i' The n()l¢s on pagjes 8 kn 9 fonn p&irt ofthesL fll2uncial (aLL11en1S. Pllgc 7
Made in Tain SCIO Lyotes to the Financial St&qtements for the N'ear ended 31 March 2021 I. AL'counting i)olieies Acc(iunting c()n)entioft T]ic fiiiaiicial siatciiici)Is liaiye IKen pr¢par¢d iiiidcr the liislorical cost coiii'ciilion. aiid iii a¢¢ordaiicc ii-itli Il)c Charitics A¢rouiits (Scoilaiid) Rcgiilatioi)s 200(? {as aiiiended)- Basis tsf financial 5tatementS Tile finaiicial sialeiiiei)Is haiie prcparcd oil a receipts and pai'iiieiils basis. Receipts and Pai'ments Account For the piirp05e ofilie Receipts aiid Payill¢iiis account as slioivn on page 6. fLiiids are d¢fiiied as folloii's.. Unrestrietcd fiiiids coimprise grniits ai?d otl)er in¢oin¢ rc¢¢ii'¢d fortlic objccts of t]ic Cliaril). IVltI)oui furt1r specified purposc iuid arc availabl¢ as gcn¢ral fund5. Restricted funds ¢omprise iiiconic ii'hicl? I5 beeli receI.ed for tlie objects oftl* Cl)aril!' and spccificd for a rcstrictcd purposc widiiii t]icse objecls bi, Ilic donor. Pagc 8
Made in Tain SCIO Notes to the financial stateinents I,or tiK vcar LnLiLd 31 March 2021 2. Trustces remuneration No 1'nL%l¢b r¢¢rjiied onv reniuncialion or expcnscs in the yL'ar12020.' nil)_ 3. Ro121cd Parh. Tr.n4CtI()nS 'Tiiplo!'eeb, 8tKI chil(Ircn ofTrusiLL Uccvied rcmunLYaiion ot-£1,023 (2020.. £52)) UTxi £1.27112020.. £nil) rcspccliiclv. 11 atxi 3. Unrcstrictcd fund5 lance at Rcccipts Pai'ments Tnnsfcr$ 31.03.?U?I Cjcncral tLllxi 29,421 CJO,166 (i7,¥Ciil 56 31,778 Total unrestricted fund5 29,421 7(),166 157,8651 56 31.778 'IIL GL'iiL'i'ulftiii<l rLpr¢5cnts all incoiiie alid L.Kpet)dilure relaling LO ihe priinaTV focu5 oclii'ilic5 of thc 4. Rc¥lriLtcd funil¥ IA ThLe 01.IH.?020 Rcreipts Pai'ment¥ TnThsfers 31.03.2021 TSB Garden tund i6 (56) 'I'rniiiing tUT l.ino i J(M) Total unrestricte(I fundy 1,5QQ {561 Explonulioii offuiiflT The T3J3 Ciai¥lcK [ItPTd represenis income teceii'cd aiid eKpcndiluTe incuTred to del'elop th¢ gan1¢ ThL. rp1{gltrtd teptt¥enls u grlinl t¢L¢lI'C(I lor Ir4iining lind Shop changes. Fun(r Transfer5 Tl* gdrden pmjeci hds beeLI discc)nlinueil so ran&itJing monies in Ihe restrieled fu1 at ihe yetsr end knve been translerred to the gencral Page (J