SC043781. Trustees, Annual Report for the period Period start date Period end dat onlh Year ljonlh oscr,.. Oay ai 2024 To 31 Office of the Scottish Charity Regulator Reference and admlnlstratlon detalls Charity name Olher names chariiy is known by Registered charity number Charity'8 principal address SC043781 Postcode Nam•• ol Ihe charity trustees on date ol approval of Trustees, Annual Report Name ol person (or body) entilled t appoirrt Irusiee {rf Tnif¢t•• nam Off ic• lil any Dates acted il not for whole year ny) 10 11 12 13 14 15 16 17 18 19 20
a•ENDIX 1 Reference and admlnlstratlon detalls Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) Name Dates acted if not for whole year Structure, governance and management Type of governing document Scottish Charrtable Incorporated Ofganisation Trustee recruitmenl and appointment By election al AGM and by appoinlmeiil of the t)oard. Trustees are given the Declaralioii by Charity Trustee 10 sign, and support lo understand their responsibilities Trustees new to the organisalion are fully briefed on the organisation and rts aclivilies. Objectlvos and actlvltles Charitable purposes The ielief of those in need by reason of age, ill-heahh, disability, financial hardship or olher disadvantage. The advancement of the arts, heritage, culture and science. Summary of the main activities in relation to Ihese objects The SCIO made a number of graiits during the year in furtherance of rts charrtable purposes The Charity operates a Seniors Lunch Club which tl conlinued lo support throughout the year.
APPENDIX 1 Achlevements and perforniance Summary of the main achievernenls of the charity during the financial period We continued to support the Invemess Seniors Lunch Club for okjer people. The Charity awarded granls lotalling £8,000 during the year. We generated income of £2,964 through the sale of donated goods. Flnanclal revlew Brief statement of the charity's policy on reserves The chanty carries reserves. slanding al £30.617 al the period end Through the voluntary efforts of Ihe Iruslees and supporters Ihe SCI no operaling costs apart from modest bank charges and IT cosls Reserves. which are all unreslncted. may therefore be regarded as available for supporting our objectives in future years. has Delails of any deficit The charrty reported a deficrt of £7.245 for the year. but continues t adequale reserves to enable rts granl-giving aclivrties and the lunch to conlinue. carry lub Donated facilities and services (if any) None
APPENDIX 1 Other optlonal informatlon Declaratlon The Irustees declare that they have approved the Irustee$' report above. Signed on behalf of the charrty's trustees Position {e.g. Chair) Treasurer Date 31.12.2025
APPENDIX 2 Carlng and Sharing Highland Recei tsand SC043781 ments accounts 2024 31 03 202$ Section A Statement of receipts and payments Unrvslri¢i•d fvnd• R•irict•d fvnd• ÉApen(Jable Permaneni Total liindi ¢uYr•ni p•rtod thJnd¥ A1 R•c• DonoiDIi acies Gran1> from lundfai&n Grosi tTaOI ncome r¢m In¥trnon1A nd and tyuikji 676 676 Rents from n0 & buihji rosi re¢ J.SJg 3.6J¥ 4.422 A2 R•c•ipt• Irom ••8•t a In¥tm•t al$ Pfcc••di Irom ol Iix•d Prc¢•eds Irom of Inveslfflenls rot•l r•cdpts J.6J9 J.6J9 4,422 A3 Piym•ftts Ex9 lot lundr•iwrvJ •cl1¥rtl Gtois Ir8dirv4 p•ymenis In¥•61m•rn rn•n•QwI cost• Payrnenlj dir• lo ch•rrt•bl• Gr•nts nd donatsoni Go¥•rn•nc• c3)•1s Audrt I InO•p•nd•ni •xmin•tK>i Pr•p•r•thi eA finu coyJnts 122 122 92 A3 Sub tothl 10,784 10.784 4.468 A4 Pym•nts rnl•tlng to ••••t •nd Inv••tm•nt mov•ffl•rf• Purchases of IIAed a55ets PurG*s• ol InvMMonts A4 Sub total To# pJynwnts 10.784 10.784 Il•t rncelpts /lwym•ntsi 7.246 A5 Trnnsl•r• to I Ifrofftl fund• Surplus 1(d•ficlt) lor y••r 7.246
Caring and Shafinq Hhland Section B Statement ol balances SC043781 Ei Ind r•y•¥ t i• ai Csh fvnds 172431 LD•r. lo gJLY•J47fi 1831 Cath al nd Ol > JO.617 JOMIT 7.142 lo U2 Irv•th•n Trf•l e4X¢ •3 LYh•i •• Li•blllO•s •{ CoftWng•nl Ilablll¥•i Tol•l prfNt Ilm• of oval w6
APPEIJDIX: Caring and Sharing Highland SC043781 Sectlon C Notes to the Accounts C1 Nalure armt purpose of funds (may Oe stated on ngtyw ollunds wothsheetsl gr C2 Grants hp Creaiffj In C¥ Shirty soo 4etrwes Gr PA-, wi(YYwrt alfvy trainiTh FM WilliaTr Vens SW IIK Rarne5 H¥JhWThl Ramble '.$ Ca 2[ Y¢xAh niuD Tl Flar Cwrtre Lur¢h IVre SXK PJu5c Matter5 5essry ay H¥ntaryJ kilchen meaLS Sl Clur¢h Wafm Ness BJp.k Nairn neeLnalr5 C3a Trust•e renwneration tx) i•munorJbtsn pah1 dunng the ts) any Chaw trustse of perx¥i to a C3b Trustee Tenwneration - details C4a Trustee expenses no txponseg *re Pa to any ¢h8ty trust•e dunng the perK#J then Cf0$5 thts b)x lotsrSe compw sect1 4b) tlufflb•r ol C4b Truslee expenses - details autt•tydlftP èl C6 Transactions with trustees and connected rsons C6 Other information
PPENtXX 2 Caring and Sharing Highland SC043 81 Additional analysis11 Analysis of receiOS and payments l Oon•tions P•rni•i•nt endowm• nd5 Total cvirnn¢ p•ilod Total I penod nds to r••rt£ lo nMi••iC lrnffness Culx1en Club Tol•l 2 Gr•nts Antrlcled fund iotai cun•nt 10 10 r io Totsl 3 Oro•i receipts from oth•r chirtbS• •¢ti¥rts Exp•nd Totsl I ruftd¥ fvndi tunds to r••i•M É lo É Total 4 P•ym•rrtB rdating dlr•ctly to eh•rrtabl• a¢iivlts exp•ndabl• 7*)tsl cyrr•nt P•M•d Totil •Trdowm•rrt d¥ Sunth Club r4'.W•L4 W.(X
APPEP4OIX ? SC043781 Additional analysis12} 8ieikdown of UTrFStTlcted lunds T4x41 Toi lund• lun01 1411 •fi•d Y¢•c•lpts Gfanits Pecei $ ITOM lufra6n GrThs Irodin r&ei InieFe Rents Irom Idnd & I)Ll1n GroB8 iec¢iplS Iiom crth@I charilatr J1MI Sub iot41 Irwrt 575 3.539 J.$39 4.422 !te•lMs. Trom & In¥•s¢rn•nl 4•$ (reÉds ffom sa cl fikeo J8eeis pl(d8 Irtxn fl InlMent$ Sub iotsl Toi re¢•lpt¥ J.5J9 39 4.422 101 lundraIn0 CITD6¥ troilina YIne¥ In¥telffnl fflanjgerrf a)sts Pavmeiils ieljlinq airf,li lo cnairtaLde XYNrties Gr31118 dnd Qonato I11111ewThjenl . PreF4fainn cl annual xrobJnl8 Lffjai 122 92 10.T84 P*ym•nts r•l•tlng ID •S¥•t and Inv•strn•nl mov•rn•nts Purcnav ol In¥esinwls row yym•nl¥ 10.T84 Ploirn¢•lprs I fp•ym•nts) r,245 7.245 Tr•nBleis to I Ilfornl lund• SU18 i (d•ll¢ltJ for ye•r 7.245 'Natuie an11 urpow oi fvnds
oscr Office of the Scottish Charlty Regulator Independent examiner's report on the accounts Report to the Caring and Sharing Highland trusteeslmembers of Registered charity SC043781 number On the accounts ol the charity for the perlod Period start date Month April Period end dale Month March Day Year 08y Year 2024 to 31 2025 Set out on pages Respectlve The charity's Iruslees are responsible for the preparation of the accounts In accorda responsibilities of with the terms of the Charities and Trustee Investment (Scotlandl 2005 Act and the trustees and èxaminer Charities Accounts (Scolland) Regulations 2006. The charity Iruslees consider that I audit requirement of Regulalion 10111 (d> of the Accounts Regulations does nol appl is my responsibility lo examine the accoLJnls as required under seclion 44{11 Icl of Ih Act and lo slate whether particular mallers have come 10 my attention Basls ol independent My examinalion is carried out In accordance with Regulation 11 of the Charities examiner's statement Accounts (Scollandl Regulations 2006. An examination Includes a review of the ac¢ounling records kept by the charily and 8 comparison of Ihe accounts presented those records It also Includes consideration of any unusual items or disclosures in th accounts and seeks explanations from Ihe trustees concerning any such mallers. Th procedures undertaken do not provide 811 the evid&nce that would be required in an a and. consequently. I do not express an audit opinion on the accounts. Independent examiner's In the course of my examination, no matter has come lo my attention statèment Ith dil which gives me reasonable cause lo believe that In any material res1 the requiremenls. to keep accounting records In accordance with section 44{1) lal of the 2005 Act Regulation 4 of the 2006 Accounls Regulations. and to prepafe accounts which accord with Ihe accounting records and comply with Regulation 9 of the 2008 Accounts Regulations nd have nol been mel, or to which. in my opinion. attenlion should be drawn In order to enable a proper be reached Signed.. Name.. Relevant professional a L PA qualifitiOn{sI or body (If anyl: Dal•: Address".