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2023-04-30-accounts

BEAULY AND DISTRICT CARE PROJECT SCIO

SCOTTISH CHARITY NUMBER: SC043906

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

GRAEME SCOTT & CO CHARTERED ACCOUNTANTS INVERNESS

1

BEAULY AND DISTRICT CARE PROJECT SCIO TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED TO 30 APRIL 2023

CONTENTS

Page
Trustees Annual Report. 2
Independent Examiner's Report 6
Statement of Receipts and Payments 7
Statement of Balances 8
Notes to the accounts 9

2

BEAULY AND DISTRICT CARE PROJECT SCIO TRUSTEES ANNUAL REPORT

FOR THE YEAR ENDED TO 30 APRIL 2023

The trustees present their report together with the financial statements for the year ended 30 April 2023.

Reference and Administrative information

Scottish Charity Number

SC043906

The above list contains all appointments and resignations since 1 May 2022 up to date of signing the accounts.

Contact address

Bankers

The Royal Bank of Scotland Dingwall (A) Branch High Street Dingwall IV15 9HF

Independent Examiner

Graeme Scott & Co Chartered Accountants 1A Huntly Terrace Inverness IV3 5PS

3

BEAULY AND DISTRICT CARE PROJECT SCIO TRUSTEES ANNUAL REPORT

FOR THE YEAR ENDED TO 30 APRIL 2023 CONTINUED

Structure, governance and management

Governing document and management

The Beauly and District Care Project was incorporated as a SCIO on 3 April 2013 and is governed by its Constitution. The Trustees are responsible for administering the SCIO in accordance with OSCR regulations.

Recruitment and appointment of trustees

Appointment and re-election of the Trustees is governed by the Constitution. All Trustees must be members and there must be a minimum of three and a maximum of ten.

Objects and activities

Charitable purposes

Activities

The charity provides the following activities and facilities:

Achievements, performance and future plans

It has been another challenging year for the charity, due to Covid restrictions remaining in place for part of the year. The following is a summary of the main achievements of the charity during the financial year:

Lunch Club

The Lunch club was able to resume in October 2022. It is now on the first Monday of every month, but it is hoped the frequency can be increased when a new cook is found. About 30 people are attending, a two course meal is provided, with musical entertainment after that. It remains an important social event for the older residents of Beauly, many of whom live alone. It is organised by some of the Trustees and a willing group of volunteers.

Transport

The minibus, a VW Crafter with 14 seats, with hydraulic rear lift and space for 2 wheelchairs, is now 8 years old, but remains in good condition with relatively low mileage for it’s age. Since the Lunch club resumed in October 2022, the bus has again been used to collect people who cannot easily travel and is used by the Senior Citizens, for their social gatherings and sometimes outings. In addition there have been 4 outings to the Seagull Trust, a charity that runs a boat adapted for disabled people on the canal in Inverness. Shopping trips are put on before Christmas for older people, and as in past years, the bus was used for the Christmas shopping bag deliveries.

4

BEAULY AND DISTRICT CARE PROJECT SCIO TRUSTEES ANNUAL REPORT

FOR THE YEAR ENDED TO 30 APRIL 2023 CONTINUED

Achievements, performance and future plans continued

-

Walking Group

The Walking Group has had a very successful year with about 20 people attending each week. It has significant social, physical and mental health benefits, with walkers clearly feeling fitter, more confident, and able to meet new people.

Men's Shed

The Men’s Shed movement started in Australia as a plan to improve the mental and physical health of mainly retired men, and it has been shown convincingly since then that it has transformed many people’s lives. Since then it has spread to many other countries including Scotland where the benefits have been confirmed.

The Shed is thriving. It had to close for some parts of the year due to Covid restrictions, but re-opened with appropriate precautions, and has since seen an increase in numbers attending. At times the Shed is getting to full capacity and there are on going discussions as to how we might expand. There have been 2 successful Open days through the year when we have raised funds by selling products made in the Shed. Items, including benches, chairs, bird boxes and turned items, are made or repaired, along with a host of other projects. Work was done in Beauly Square, and sometimes in the School garden or Community Garden. A discussion group in the separate portacabin has been enjoyable and informative.

-

Community Garden

As noted in past years, the Community Garden received a Community Fund grant from the Co-op in April 2021 of £1,598, for the development of the area to the right of the entrance gate, and specifically to include a seating area, raised beds and replacement of rotting fence posts. An unspent balance of £1,135 was brought forward into this year A further £198 was spent during the year, leaving £937 to be carried forward towards project expenditure in future years. During the year ended 30 April 2022, the Co-op awarded a Community Fund grant of £4,476 for improvement of the Community Garden. An unspent balance of £3,237 was brought forward into this year. All of this was applied during the year to obtaining a water connection and installing a standpipe and boundary box, making it possible to water the garden adequately in dry weather. .

The Community Garden volunteers kept the garden productive and colourful during the year, as well as providing a social venue. Produce is donated to the Lunch Club and sometimes to the wider community. There was a very successful Open day in August 2022, attended by 120 people.

Jubilee Tea

5

BEAULY AND DISTRICT CARE PROJECT SCIO TRUSTEES ANNUAL REPORT

FOR THE YEAR ENDED TO 30 APRIL 2023 CONTINUED

Achievements, performance and future plans continued

BDCP continues to have ongoing communication with many organisations. During the year, which included the lifting of Covid restrictions, BDCP has continued to review its various activities and broadly speaking has been able to resume all services in line with it's Development Plan.

Future plans include:

1) To increase the frequency of the Lunches, perhaps initially to twice monthly, and then maybe to weekly again. This is partly dependent on whether we can find a new cook, as we lost the previous one during the covid pandemic.

2) To develop plans for the future of the Men's shed, which is getting rather small for the number of people attending.

Financial review and Reserves policy

For the year ended 30 April 2023, BDCP recorded a deficit on its receipts and payments account of £4,046 (2022 deficit £2,441), comprising a deficit on Unresticted funds of £1,373 and a deficit on restricted funds of £2,674. At 30 April 2023, BDCP held restricted cash at bank balances (unspent) of £2,272 (2023 £4,946) comprising: 1) A balance unspent of £1,310 from the Age Scotland grant of £1,410 awarded during the year to fund a programme of services and activities for senior citizens to keep them socially connected, following the Covid-19 pandemic; 2) A balance unspent of £937 from the Co-op Community grant of £1,598 awarded in 2020/21 for the development of a seating area and raised beds in the Community Garden; and 3) A balance of unspent restricted donations of £25 to provide shopping boxes to senior citizens and other vulnerable persons during the covid pandemic. At 30 April 2023, BDCP held unrestricted cash at bank balances of £20,992 As described in note 8 to the Financial Statements, the trustees have designated £10,000 of these funds towards a potential future building project (a Care Home in Beauly) and £5,000 to a transport fund to act as a contingency fund to meet the costs of future non routine/exceptional repair costs to the Minibus. This leaves £5,992 of non designated unrestricted funds to carry forward into the year ended 30 April 2023. The trustees consider that at the date of signing these accounts, the charity has adequate reserves to enable it to continue its operations for the foreseeable future, but will continue to monitor and review the designated element of it's unrestricted funds going forward.

Approved by the trustees on 29 April 2024 and signed on their behalf by:

Chair/Trustee

6

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BEAULY AND DISTRICT CARE PROJECT SCIO

FOR THE YEAR ENDED 30 APRIL 2023

I report on the accounts of the charity for the year ended 30 April 2023 set out on pages 7 to 11.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts 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) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts 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 statement

My examination is 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, 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 the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Independant Examiner Graeme Scott & Co Chartered Accountants 1A Huntly Terrace INVERNESS IV3 5PS

Date: 29 April 2024

7

BEAULY AND DISTRICT CARE PROJECT SCIO STATEMENT OF RECEIPTS AND PAYMENTS

FOR THE YEAR ENDED 30 APRIL 2023

Unrestricted
Funds
Note
£
Receipts
Donations and collections
1,084
Grants received
2
-
Fundraising
2,174
Bank interest
69
Receipts from charitable activities -
3
5,417
Total receipts
8,744
Payments
Cost of charitable activities -
4
8,657
Governance costs
5
1,460
Total payments
10,117
(Deficit)/Surplus for year
(1,373)		 Restricted
Funds
£
-
2,977
-
-
-
2,977
5,651
-
5,651
(2,674)		 2023
Total
Funds
£
1,084
2,977
2,174
69
5,417
11,721
14,308
1,460
15,768
(4,047)		 2022
Total
Funds
£
575
6,080
798
3
1,179
8,635
10,476
600
11,076
(2,441)

8

BEAULY AND DISTRICT CARE PROJECT SCIO STATEMENT OF BALANCES

AS AT 30 APRIL 2023

Cash at bank and in hand
Opening cash at bank and in hand
(Deficit)/Surplus for year .
Closing cash at bank and in hand		 Unrestricted
Funds
£
22,365
(1,373)
20,992		 Restricted
Funds
£
4,946
(2,674)
2,272		 2023
Total
Funds
£
27,311
(4,047)
23,264		 2022
Total
Funds
£
29,752
(2,441)
27,311

The restricted fund balance carried forward to future periods, £2,272 comprises 1) A balance unspent of £1,310 from the Age Sotland 'Keeping the doors open' grant of £1,410 awarded during the year to fund a programme of services and activities for senior citizens to keep them socially connected, following the Covid-19 pandemic; 2) A balance unspent of £937 from the Co-op Community grant of £1,598 awarded in 2020/21 for the development of a seating area and raised beds in the Community Garden; and 3) A balance of unspent restricted donations of £25 to provide shopping boxes to senior citizens and other vulnerable persons during the covid pandemic.

Other Assets stated at valuation at 30 April 2023
Fixed Assets
Minibus
-
Garden shed
-
Polytunnel
-
Printer
-
Current Assets
Prepayments - vehicle expenses
1,185
1,185
Estimate of Liabilities at end of financial period
Independent Examiner's fees
660
Electricity (Men's Shed)
174
834		 8,481
-
-
-
-
8,481
-
-
-		 8,481
-
-
-
1,185
9,666
660
174
834		 10,601
-
-
-
1,124
11,725
1,200
-
1,200

Note: The trustees consider that a reasonable approximation of market value of the Minibus at 30 April 2023 is £8,481, allowing for 20% depreciation in value annually on a reducing balance basis, since its acquisition in March 2015 at a cost of £50,548.

The accounts set out on pages 7 to 11 were approved by the Trustees on 29 April 2024 and signed on their behalf by:

Treasurer/Trustee

9

BEAULY AND DISTRICT CARE PROJECT SCIO NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 APRIL 2023

1 Accounting Policies

c) Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity.

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.

2 Grants received

Grants received
Unrestricted
Funds
£
Minibus
Highland Council and Bus
Service Operators Grant
-
Age Scotland Grant
Community Garden improvement project
Co-op Community Grant
-
Community Garden seating area and raised beds
Co-op Community Grant
-
Covid grants
HIE
-
-		 Restricted
Funds
£
1,567
1,410
-
-
-
2,977		 2023
Total
Funds
£
1,567
1,410
-
-
-
2,977		 2022
Total
Funds
£
1,604
-
4,476
-
-
6,080

The Highland Council and Bus Service Operators grants were provided specifically to meet the operating expenses of the minibus.

The Age Scotland grant was awarded to fund a programme of services and activities for senior citizens to keep them socially connected.

The Co-op Community Grant (received 2022) was awarded for improvement of the Community Garden.

3 Receipts from Charitable activities

Receipts from Charitable activities
Lunch club
Minibus - client contributions
Minibus - drivers contributions
Men's Shed - sale of garden furniture		 Unrestricted
Funds
£
1,048
721
-
3,648
5,417		 Restricted
Funds
£
-
-
-
-
-		 2023
2022
Total
Total
Funds
Funds
£
£
1,048
-
721
-
-
-
3,648
1,179
5,417
1,179

10

BEAULY AND DISTRICT CARE PROJECT SCIO NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 APRIL 2023

4 Cost of Charitable activities
Lunch Club
Hall hire and Service
Health & Safety
Training
Age Scotland grant programme
Covid food parcels
Vehicle expenses
Fuel,repairs and services
Insurance/Road Tax
Men's Shed
Refurbishment of Men's Shed roof
Men's Shed Membership
Purchase of raw materials (cost of
goods sold)
Electricity (net of contributions)
Administration
Community Garden
Irrigation system
Seating area and raised beds
Garden infrastructure & maintenance
Fund-raising expenses
Refreshments
Miscellaneous expense
Allotment rent
Other charitable expenditure
Insurance
Posts, stationery, telephone
and Web-site
Miscellaneous expense
Bank charges
Total		 Unrestricted
Funds
£
196
135
47
-
378
607
835
1,442
230
-
2,833
1,097
50		 Restricted
Funds
£
-
-
-
100
549
649
659
908
1,567
-
-
-
-		 2023
Total
Funds
£
196
135
47
100
549
1,027
1,266
1,743
3,009
230
-
2,833
1,097
50
4,210
3,728
198
1,549
-
120
33
35
5,663
111
240
10
38
399
14,308		 2022
Total
Funds
£
-
-
-
1,631
1,631
1,377
1,349
2,726
-
25
1,013
42
-
4,210
491
-
1,549
-
120
33
35
2,228
111
240
10
38
399
8,657		 -
3,237
198
-
-
-
-
-
3,435
-
-
-
-
-
5,651		 1,080
2,739
463
1,216
61
38
-
35
4,552
111
240
120
16
487
10,476

11

BEAULY AND DISTRICT CARE PROJECT SCIO NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 APRIL 2023

5 Governance costs

Independent examiner's fees
re year ended 30 April 2021 and 2022		 Unrestricted
Funds
£
1,460		 Restricted
Funds
£
-		 2023
Total
Funds
£
1,460		 2022
Total
Funds
£
600

6 Trustees remuneration and related party transactions

No other trustees or their connected persons received any remuneration during the year.

7 Expenses paid to charity trustees
Aggregate amount of expenses paid to trustees
(out of pocket travel and subsistence expenses)
Number of charity trustees (or connected persons) paid		 2023
£
-
None		 2022
£
-
None

8 Reserves

As shown on the Statement of Balances, unrestricted cash at bank and in hand balances held at 30 April 2023 were £20,992 (2022 £22,365), As part of the charity's Reserves Policy, the trustees have designated £10,000 of these funds towards a potential future building project (a Care Home in Beauly) and £5,000 to a transport fund to act as a contingency fund to meet the costs of future non routine/exceptional repair costs to the Minibus.