BEAULY AND DISTRICT CARE PROJECT SCIO 8COTnSH CHARiff NUMBER: 8C043906 TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 GRAEME SCOTT & CO CHARTERED ACCOUNTANTS INVERNESS
BEAULY AND DISTRICT CARE PROJECT SCIO TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDEDTO 30 APRIL 2024 coKrEKrs Page Trustees Annual Report. Independent Examinerfs Report Statement of Receipts and Payments Statement of Balances Notes to the accounts 10
BEAULY AND DISTRICT CARE PROJECT SCIO TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED TO 30 APRIL 2024 The trustees present their report together with the financial statements for the year ended 30 April 2024. Reference and Admlnlstratlve Infomiatlon Scottlsh Charlty Number SC0439( Trusteos on date of approval of Trustee's Annual Report James McLardy Chair Rwppointed 28 Jun8 2023 Elspeth Tough Secretary Appointed 19 June 2024 Z8ne Wright Re$un. .'28 June 2023 Jean Mackie Appointed: 16 August 2023 Colleen Maclntosh Resigned.. ',28 June 2023 Anne Maclntosh Fiona Flynn Jan MacKenzie Frances MacKenzie Audrey Stephen Anne Mcconnachie Pauline Carrulhers Treasurer Resigned: ,'28 June 2023 Appolnted 28 June 2023 Appointed 28 June 2023 ReSned..16 June 2025., Appointed 18 June 2025 The above list contain8 all 8pp(Mntment8 arKI re8ignation$ sin¢e 1 May 2023 up to date of signing the account$. Contsct addres• Beauly and District Care Project Upper Aullvaich Beauly IV4 7AN Bank?r• The Royal Bank of Scotkqnd Fakon Square Invemess IV2 3PP Indoyndont Examlner Graeme Scott Chartered Accountant Graeme Scott & Co Chartered Accountant5 1A Huntly Terrace Inveme$s IV3 5PS
BEAULY AND DISTRICT CARE PROJECT SCIO TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED TO 30 APRIL 2024 CONTINUED Structur•. governance and management Govemlng document and management The Beauly and District Care Project was incorporated as a SCIO on 3 April 2013 and is governed by its Constiiution. The Trustees are responsible for administering the SCIO in accordance with OSCR regulations. Recrultm•nt and appolntment of trustees Appointment and r&election of the Trustees is govemed by the Constitution. All Trustees must be members and there must be a minimum of three and a maximum of ten. Objects and actlvltles Charftable Pu080¥ 1 To reduce social isolation and improve the qualty of lrfe. h¢alth, well-belng and Independence of people in need by reason of age, ill health or disability. 2 To provide recreational activities (Y organise recreational activities with the object of improving the condition8 of life for the per8on8 for whom the facilities or activities are primarily intended. Acdvltl The charity prowdes the following activitie8 and facilities: A monthly lunch club in Beauty. A wheel<hair accessible minibus, wfth passenger assistant, to help transport people to and from the lunch club and other activrties, supported by a volunteer drivef8 scheme. - A weekly walking group in Conjunction with Paths for All, P4W. - A Men's Shed - A Community Garden
BEAULY AND DISTRICT CARE PROJECT SCIO TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED TO 30 APRIL 2024 CONTINUED Achlovements. p•rforn)anco and futur• plans It has been a more active year for the charity. since covid restrictions were no bnger required..Thè following is a summary of Ihe maln achievements of the charity during the financial year.. Lunch Club This operates every first Monday of the month. well organised by a varwng group of Trustees and other volunteers. There is a ctyjrse meal folloEd by musical entertainment which pP1a can join in with where appropriate. Thanks are due lo the musKians who give their lime and enthusia$m fr881y. Numbers have increased to around 40. Peopl8 vtho cannot otherwise travel are collected from their homes by minibus. It remains an important scck91 event in Beauty and surrounding district. An expaflenc8d local cook has recentty been klentrfoed, which will relve pressure on the rest of the volunteers and may allow us to increase the frequency of lunches in due course. Special mentn should be made of the rnagnffent full Christmas dinner produced by many volunteers, which was much appreciated and d88cribed 88 good as any Chrffjtinas dinrnr availabl8 In a hotel. - Transport The minibus, a VW Crafter with 14 seat8. space for up to vtheelchairs, and a rear hydraulic lift, Is now 9 years old. but relalivety low miwe and remains in good ¢ondrtion. Administration of the frequent servi¢e checks. passenger fares. and various grants available has been taken on by Elspeth Tough. our new secretary, after a h8ndo¥er from George Borfard. A now local training organlsatlon was kIentifd, whKh commenced the training ol two further volunteer drivers. The mintius Is supplemented when requlred by volunteer drivers in their own car8. The minibus is used to collect and relum people to the Lunch Club and Senior Citizens meetings and outings. There are trips to the Seagull Trust boat on the Invemess canal, whlch can aCcModate less able people, and provides great trip with mujic and refre8hmenl8 several tines 8 year, and shopping trips to Invemess before Christmas. It can now be used a bit more, now that we have a few more drivers. Mén's Sh•d This was set up as part of Beauty and District care Prc¥ect wi 2015, whose charitable purposes fitted well with a Men'8 Shed. The Shed * thrIn9, numbers increasing since covid, such that it is too small for both the $¢xial and workshop areas lo be used safety at limes. Frtday momin9s is when most people gather, initialty enjoying coffee and 8 lIty chal - some contlnue Ihat, while others 90 into the workshop area often in groups of to work on their various projects, mainty wood based, Tho resU1ng produds are 601d throughout the year and sp6crf1lY at fvKJ Opèn days, raising funds for the running of the Shed and for the purchase of n8w materials and 8quipmenl when r8quirgd. Smaller groups are now regularfy uslng the workshop 8t other tknos through tho wdek. A small working group was sel up lo consider various SugglI0n$ to enable the Shed to operate morn effectively until a plan for o bigger shed could bé developed. As part of Ihis r8view, wè were advis8d that VIP may be more likety to get future lunding for a major project rf tho Shed was a separate entity in rts ¢)wn nght. Beauty Cares Trustees were agreeable to this proposal, and a new Constitution was drafted for Submission to OSCR, (Beauty Men's Shed SCIO in fact becam8 a worato chanty in rts own nght on 13111f2024). Iconfd on page 5}
BEAULY AND DISTRICT CARE PROJECT SCIO TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED TO 30 APRIL 2024 CONTINUED AchlevomentS• perfomiance and future plans contlnued Men's Shed cont'd The roof of the portacabin adjacent to the Shed leaked over the winter of 2023r24. This was repairthl, the carpet and floor dried out and removed, and replaced with a new wooden floor. The deteriorating Shed buildings and the surrounding land is owned by the Beauly and Dislrict Sports and Recreation Association which vms set up in 1967, However, this organisation has been effectively inactive for years. The remaining trustees of this association have agreed that it has outlived tt's function, and that rt should be wound up. However th18 required a publi¢ meeting to ¢onfimi it and discuss how the assets should be transferred to a bcrfjy which will Continue to provide benefit for the residènts of Beauty and surrounding area. This eventually happened In September 2024. The meeting confimed that Ihe association should be wound up and the assets transferred partly to the Shinty club and mostly to the Beauly and Kilmorack Community Trust, with whom discussions are continulng. Other work is done in Beauty square, maintaining benches, weeding and keeplng it in good condition, and sometimes the Community Garden and the Lovat Memorial garden. A¢countlng18¥ug at th• Men'8 Shod . Unfortunately, during the year, Incomplete Income records vmre kept in respect of th8 recording of cash receipts in Ihe Men'8 Shed Theffj was a breakdown In th8 weekly recordlng of coffee moneys and sales of work for much of the year and a fallure to reconclle tho specific breakd¢)wn of Sums banked, Further, there was no recordlnglreconciliation of the actual cash balanc88 held at the end of each week or at the year end. In compleling the accounts, the year end closing cash balance has been assumed to be Nil. Accordingly, certain figures presented in the accounts are estimated or balan¢lng figures, namely, 'Men's Shed - coffee moneys, (page 10. note 3, £1,600) and 'Men'8 Shed - sale of garden fumilur8' (page 10. note 3, £4,558. The trustees conslder that the problem arose duè to a lack of formal controls and a lack of skills and supervision among the personnel invofved. The Iruslees consider that there w88 no111 intention on the part of any indivlduals Involved or any threat to the assets of the organisation. - Communlty Garden Volunteers continue to work hard in the garden, making it colorful and productive, having educational visits from loca18choolch1ldn and agaln a very successful Open day in the Summer. Produc8 IS donat&d to the lunch club in the summer and sometimes to the wider Communty. We have been infomied that Lovat eslate6 might want to develop the area of Ihe allotmenls in due course, but no planning application ha8 been submitted so far. The estate has confirmed that if this happens they have idèntrfied another area of land to which th8 allotment could be moved, but it would very much mean more or less Starting a9ain after all the work and investment that has gone into the present site. It may be that thi5 does not happen for a number of years, Walklng Group The walking group 98ther8 In the Braèview carpark Beauly at 10 am overy Thursday. U$ualty around 20 people come and we car Share to a range of up to 30 different walks of 3 to 4 miles , with a longer option at the end of the month. It 1$ a very soclal group, and there is often coffee aftepwards for th¢)se who want. In addition there are shorter early evenin9 walk8 more locally in the summer. Two new Yrnlk leaders have been on the local training course in the la81 year, in addition lo the exlstlng seven walk thders, which allows plenty of flexibility. A list of prop¢X88d walks is published and dislribuled to all the members for tr41 months in advance, and new members are welcome.
BEAULY AND DISTRICT CARE PROJECT SCIO TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED TO 30 APRIL 2024 CONTINUED Achlevements, perfomianca and future plan8 contlnued 10th AnnlveTsary Event 2023 was the 101h annNersary of Beauty and Distrtt Care Proieci. The Trustees decided to ommission a booklet about the history of the Prciect wilh ntribUtiOnS and photo8 from each of the groups to mark this milestone. 250 professionalty produced wies were purchased and distributed to trustees and volunleers and members of the public at an event in Beauty Square, al¢Mg bwth sale of Items from the Men's Shed made from the wood of the Beauty Pri¢)ry elm, whh finawy succumbed to a gale earlier that ar. and Sa to be p8rhw)s the oklest elm In EuD)P N•w Volunt••rn Through the wr Beauty Cares ha$ welcomed a new Treasurer, Jean Mackie and a nthv SLXrntary, Elspeth Tough and we thank them for their hard In those demanding ¢)ffices. Oth•r Evonts A very successful Tea Dance was organised in ClUn¢t10n with the Beauty Gala in Juty. A raffle organised by'The Fria, Beauty raised fund$ for Beauty Cares , and another organised by Francls Mackenzie raised £780.These were excellent efforts. A special aftemoon event was organised in Ih Phipps hall in May 2023 to ¢erebrate the Coronatson of King Charles the Third. Many volunteers helped, local Councilor Helen Carnichael opened proceedings. the Hall was Superbly decorated, and the refreshmenls much appreciated by all the 72 people pr•senL FutUfO plan• -. At 30th April 2024. the most imwrtant plan wa8 to appty to OSCR to make the Men'8 Shed a SCIO In it'i own right, independenl of Be8uly and District Care Prq'ect. As noted above, this was achieved in November 2024 and tho hope 58 that Mens Shed will move to a18rger building in the near futur•. Flnan¢lal rnvlw and poll For the year ended 30 April 2024. BDCP recorded a surplus on its reIp and payments account of £4,365 12023 deficit £4.0471, comprising a surplus on Unresticted funds of £5.679 and a deficrt on restricted funds of £1,314. At 30 April 2024. 8DCP hekl restn'cted cgsh at bank balances (unspent) ol £958 12023 £2,272) comprising.. 11 A bakince unspent of £21 from the Age Scotland grant of £1,410 awarded during the year ended 30 April 2023 to fund a programme of $ervlces and activities for senior citizens to keep them socially connected. following the Covid-19 pandemic. and 2) A balance unspent of £937 from the Covop Communrty grant 01 £1,598 awarded in 2020f21 for the development of a seating area and raised beds in the Communty Garden., At 30 April 2024. 8DCP hold unrestricted cash at bank balances of £26,671. A5 described in note 8 to the Financial Statements. the trustees have desvJnated £5,000 lo a transport fund to act as a contingency lund to meet tho costs ol future non-routineloxcoplional repair costs to the Minibus Thk8 leaves £21.671 of non deSnated unrestricted funds to carry fold into the year ended 30 April 2025. The trustees consider that at the date of 8jnIng thesg accounts. the charity has adequ8le reseNes to enable rt to continue its operations for the foreseeable future. but will continue to monrtor and review the designated element of It's unr85tricted funds goin9 forward. Approved y the trustees on 17th June 2026 and signed on their bohall by: James MGLardy Chair[uStee
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BEAULY AND DISTRICT CARE PROJECT SCIO FOR THE YEAR ENDED 30 APRIL 2024 I rep¢)rt on the accounts of the charity for the year ended 30 April 2024 set out on pages 8 to 12. Rgspectlve responslbllltles of trustees and examlnor The chartys trustees are responsible for the preparation of the accounts in accordance with the tem18 of the Charities and Trustee Investment {Scotlandl Act 2005 and the Charitwa Accounts (ScotlarKI) Regulations 2006 as amended. The charity trustees consbder that the audit requirement of Regulation 10(1) (d) of the 2006 Acc¢)unts Regulations does not appty. It 16 my responsibilty to examine th8 account8 as required under Section 4411) (c) of the Act and to state vthether partKular matters have come to my attention. Basls of Indgpèndont examln•rf$ ststemont My examination 1$ carried out in accordance with Regulation 11 of the 20( Accounts Regulatlon8. An examination includes a of the accounting records kept by the charity and a comparison of the account8 presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeks explanations from the trustées conceming any such matters. The procedures undertaken do not provide all the evidence that would be required In an audit, and cons8quenlty I do not express an audit opinion on the vivw gl¥•n by the accounts. IDd•p•nd•nt •xamln•f8 8tatsmont In the course of my examinatlon, no matter has come to my attent other than that disclosed below. 1. which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting re[d$ in accordance v•th SeCtn 44(1) (a) of the 2005 Act and Regulation 4 of the 20C6 AccntS Regulat8, and to prepare accounts whKh accord with the a¢counting records and c(xnply wth Regulation g of the 2006 Accounts Regulation8 have not been met, or 2. to which, in my opinion. attent should be drawn in order to enablo a propor understanding of the accounts to be reached. The matter that has come to my attention is that in the Course of my examinatlon of the accounting records of the charity, It was noted that inc¢Jrnplete income records were kept in resped of the recording of cash receipts in the Men's Shed (one of the three dNiSh?ns of the charity). There was a breakd¢)* in the vKekly recording of coffee moneys and sales of work for much of thé year and a failure to reconcile the specrfic breakdoNn of sums banked. Further. there was no recordin9lreconciliation of the actual cash balances held at the end of each vfftk or at the year end. In c¢Jnpleting the arKounts. tho year end closing cash balance has been assumed to be Nil. Accordingty, certain figures presenled in the accounts are estimated or balancing figures, namety. 'Men's Shed - coffee moneys, (page 10, note 3, £1,800) and 'Men's Shed - sale of garden fumiture, Ipage 10. note 3. £4,558). Graeme Scott Chartered Accountant Independant Examiner Graeme Scott & Co, Chartered Accountants 1A Hunlly Terrace INVERNESS IV3 SPS
BEAULY AND DISTRICT CARE PROJECT SCIO STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30 APRIL 2024 2024 Total Fund8 2023 Totsl Funds Unrestrlcted Restrlctod Funds Funds Nots Recelpts Donation¥ and collection8 Grants received Fundraising Re¢eipts from chariiabie activities- Bank Interest Total roc•lpts 3.744 3,744 1,084 2,977 2,174 6.417 69 11,721 4,263 4,263 9,868 177 19,482 177 18,1)42 Paymont• Cost of charitable activliiel - Goveman¢e costs Total paymonts 12,363 2.754 16,117 14.308 1,460 15,768 12.363 2,754 15,117 sUrplu{De11c1t) for y•ar 5,679 4,047
BEAULY AND DISTRICT CARE PROJECT SCIO STATEMENT OF BALANCES AS AT 30 APRIL 2024 2024 Totsl Fund8 2023 Totsl Funds Unrgstrlctod Rostrlct•d Funds Fund• Cash at bank and In h•nd Opening cash at bank and in hand (Deficit)ISurplus for year. Closin9 cash al bank and In hand 20.992 5,679 26.671 2.272 1,314 958 23.264 4,366 27.629 27,311 4,047 23,264 The restricted fund balance carried foThvard to ftrture pen$. £958 cCprises 1) A balance unspent of £21 from Ihe Age Sotland'Keeping the doors open, grant of £1,410 avrdrded during the year ended 30104r23 to fund a programme of $eNces and a¢tNities for senior citizens to keep them social connected, following the CoMd-19 pandern.. 2) A balance unspent of £937 from the COVOP Communty 9rant of £1.598 awarded in 2020121 for the de¥ekJpmenl of a seating area and raised beds in the Communty Garden., Oth•r A¥8•ts $tat•d at valuatlon at 30 Aprfl 2024 Flxed Assets Minibuj Gardan shed Polytunnel Printer Currnnt A8sets Prepayments - vehich expenses 6.785 6,785 8.481 1,307 1,185 9.666 1.307 6,785 Estlmate of Llabllltl•8 at end of Ilnan¢l•l perlod Independent Examinerf8 fees {2 years} Eleclricty {Men'8 Shed) 1.320 292 1.612 1.320 292 1,612 174 834 Not•: The trustees consider that a reasonable approximation of market value of the Minibus at 30 April 2024 is £6.785 (2023 £8.481. allowing for 20% depreciation in value annually on roducing balance basis, since its acqUisitn in March 2015 at a cost of £50,548. The 8¢counl$ set out on pages 810 12 were approved by the Trustees on 17th June 2026 and signed on th8ir behalf by.. Jean Mackie TreasurerNfUStee
10 BEAULY AND DISTRICT CARE PROJECT SCIO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2024 1 Accountlng Pollcles a) The accounts have been prepared in 8rdance with the Charities and Tw$tee Investment (Scotland) Act 2005 and the Chariti85 Accounts (Scclland) Regulat1$ 20061a$ amended). b} The accounts have been prepared on a receipts and payments basis. ¢) Nature and purpose of funds Unfestricted funds are those that May be at the discretion of the trustees in furtherance of the objects of the charty. Restricted funds may onty be used for specrfic purposes. Restriciv)n6 artse when specified by the donor or when funds are raAed for specific purpo. 2 Grants y•1Vod 2024 Total Fund8 2023 Total Funds Unrestrf¢tod R•8trlcted Funds Funds Mlnlbus Hhland Councll aThJ Bu8 Service Operators Grant Ago 8cotl•nd Grant 1840 1,567 1,410 2,977 The Highland Council and Bus Service Operators grants were provKlad 8pecrficalty to meet Ihe operating expensos of the minibu8. The Age Scotland grant was awarded to fvrKI a programme of seNices and actfvities for senior citizens to keep them 8owIty connected. 3 Fundrnl•lng Raffle Events and teas CommunRy Garden Mens shed - coffee monies 1,253 650 1,253 650 855 1,319 2,174 4,263 4,263 4 Recolpts from Charltable actlvftlg• 2024 Total Funds 2023 Total Funds Unr•strl¢t¢d R••trlct•d Funds Funds Lunch club Minibus- client Contributions Minibus drivers contributions Men's Shed - sale of garden fumiture Men's Shed - sale of equipment 1,822 1,701 1,822 1,701 1,048 721 4,658 1,777 9,858 3,648 1,r17 9.858 5,417
11 BEAULY AND DISTRICT CARE PROJECT SCIO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2024 S Cost of Charltablo a¢tl¥ltles 2024 Totsl Fund• 2023 Total Fund$ Unrestrlctod Restrl¢ted Funds Funds Lunch Club Hall hire and Servkes Lunch club groceries Xmas lunch expenses Health & Safety Training Age Scotland grant programme Covid IrN)d parcels 231 975 681 1842 419 419 135 47 100 549 1,027 1,336 2.542 Vohlcle oxpense$ Fuel,PaIrS and 8er4ir In$urancelRoad Tax Health and Safety 1.076 1,208 1,931 1,901 487 4,319 1,743 2,771 3,009 M•n s Shed Refurbishment ol Men's Shed roof Men's Shed Membership Purchase of raw matefial8 {¢08t of 9ooJ5 sold) Electri¢ity (nel ol contributlons) Administration Insurance Sundries Charity donation 230 2.900 2.900 2,833 1,097 50 760 250 4,664 250 4,664 4,210 Communlty G•rd•n Irrigation System Se*ing area and raised beds Garden infrastructure. maintenance and plants Fund-raising expen8e8 Refreshments Water charges Miscellaneous expense Allotmènt rent 3,728 198 1,549 1,643 193 193 120 331 150 2,662 331 150 2.662 33 35 5.663 othor charftable expondlture Insurance Posts, printing. 8tationory, telephone and We8rte Beauly Gala stsll mI118n80s gxpense Bank charge8 137 137 111 240 25 215 26 21S 63 930 10 38 399 930 T¢)tal 12,363 2,754 15.117 14,308
12 BEAULY AND DISTRICT CARE PROJECT SCIO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2024 6 Governanc• costs 2024 Total Funds 2023 Total Funds Unrestrlcted Restricted Funds Funds Independent examinefs fees re the years ended 30 April 2021 and 2022 1.460 7 Truste•s remuneratlon and rolated party transactlons No other trustees or their connected persons received any remuneration during the year. 2024 2023 8 Exp•nwd pald to charlty trusto Aggregate amount of expenses paid to trustees (out of pcKket travel and subslstence expenses) Number of charity tru8te88 (or connected persons) paid None None 9 Reserv•• As shown on the Statement of Balances. unrestricted cash at bank arKI in hand balances held at 30 April 2024 were £26,671 (2023 £20,992), As part of the chartys Reseprfes Policy, the trustees have designated £5,000 to 8 transport fund to act 88 a contingency fund to meet the costs of future non routinelexceptional repair costs to the Minibus.