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$un￿. .'28 June 2023
Jean Mackie
Appointed: 16 August 2023
Colleen Maclntosh
Resigned.. ',28 June 2023
Anne Maclntosh
Fiona Flynn
Jan MacKenzie
Frances MacKenzie
Audrey Stephen
Anne Mcconnachie
Pauline Carrulhers
Treasurer
Resigned: ,'28 June 2023
Appolnted 28 June 2023
Appointed 28 June 2023
ReS￿ned..16 June 2025.,
Appointed 18 June 2025
The above list contain8 all 8pp(Mntment8 arKI re8ignation$ 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 Pu￿080¥
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 follo*Ed by musical entertainment which p￿P1a 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 rel￿ve pressure on the rest of the
volunteers and may allow us to increase the frequency of lunches in due course. Special ment￿n
should be made of the rnagnff￿ent 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 Borfar*d. A now local training organlsatlon
was kIentif￿d, 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 aCc￿￿Modate 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 * thrI￿n9, numbers increasing since covid, such that it is too small
for both the $¢xial and workshop areas lo be used safety at limes. Frtday momin9s is when most
people gather, initialty enjoying coffee and 8 lI￿ty chal - some contlnue Ihat, while others 90 into the
workshop area often in groups of to work on their various projects, mainty wood based, Tho
resU￿1ng produds are 601d throughout the year and sp6crf￿1lY at fvKJ Opèn days, raising funds for the
running of the Shed and for the purchase of n8w materials and 8quipmenl when r8quirgd. Smaller
groups are now regularfy uslng the workshop 8t other tknos through tho wdek. A small working group
was sel up lo consider various Sugg￿lI0n$ 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 loca18choolch1ld￿n 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, wh￿h 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 C￿lUn¢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 re￿Ip￿ 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 deS￿nated unrestricted funds to carry fo￿ld into
the year ended 30 April 2025. The trustees consider that at the date of 8￿jnIng 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 SeCt￿n 44(1) (a) of the 2005 Act and
Regulation 4 of the 20C6 Acc￿ntS Regulat￿8, 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 cC￿prises 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 $tat•d at valuatlon at 30 Aprfl 2024
Flxed Assets
Minibuj
Gardan shed
Polytunnel
Printer
Currnnt A8sets
Prepayments - vehich expenses
6.785
6,785
8.481
1,307
1,185
9.666
1.307
6,785
Estlmate of Llabllltl•8 at end of Ilnan¢l•l perlod
Independent Examinerf8 fees {2 years}
Eleclricty {Men'8 Shed)
1.320
292
1.612
1.320
292
1,612
174
834
Not•: The trustees consider that a reasonable approximation of market value of the Minibus at
30 April 2024 is £6.785 (2023 £8.481. allowing for 20% depreciation in value annually on
roducing balance basis, since its acqUisit￿n in March 2015 at a cost of £50,548.
The 8¢counl$ 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 8￿rdance 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
H￿hland 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 We￿8rte
Beauly Gala stsll
mI￿118n80￿s 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.