2020-03-31-accounts - The Altens & Cove Community Association

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

OSC r

Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period
	Period start date				Period end date
	Day	Month	Year		Day	Month	Year
From	01	04	2019	To	31	03	2020

Office of the Scottish Charity Regulator

Reference and administration details

Charity name The Altens and Cove Community Association Other names charity is known b Registered charity number SCO43992 Charity’s principal address

Names of the charity trustees on date of approval of Trustees’ Annual Report

Name of person Dates acted if Trustee name Office (if any) (or body) entitled to not for whole year appoint trustee (if any) 1 2 3 4 5 6 7

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		The charity is a Scottish Charitable Incorporated Organisation (a SCIO).	It	It
		was registered in its current legal form on 8thMay 2013. The charity was
		previously an unincorporated association but changed its legal form to a
		SCIO. It has a two-tier structure and as such is governed by
		charity trustees with a membership body which has certain powers or
		duties
Trustee recruitment and appointment		The Board normally meets on the first Monday of each month and are the
		charity Trustees. Trustees are appointed at our AGM. Office Bearers are
		appointed during the first meeting of Board members following the AGM.
Objectives and activities
Charitable purposes		The provision of recreational facilities and the organisation of recreational
		activities, with the object of improving the conditions of life for the persons
		for whom the facilities or activities are primarily intended.
		The provision of a community facility which serves the needs of all in the
		community through social interaction, involvement in community affairs,
		educational activities, sport, leisure and recreational activities.
Summary of the main activities		The charity provides classes, recreational activities and social groups
in relation to these objects		which are open to all. Our activities are based on inclusion, social
		interaction, peer skill sharing and where appropriate or requested, tutor
		led skill building.
		We ensure a range of recreational facilities and activities are provided
		which are accessible and inclusive for all age groups and abilities.
		We foster and encourage social interaction which benefits the health and
		well-being of all through social inclusion, contact with peers and skill
		building or personal development of all Centre users in a positive and
		inclusive environment.
Achievements and performance
Summary of the main achievements		AGM 14thNovember
of the charity during the financial		Holiday Club
period		Fashion Show
		International Cultural Day
		Hall Walkers
		Macmillan Coffee Morning
		Stitch Fairy
		Mini First Aid
		A Christmas Fayre was held on 1stDecember 2019
		The centre held a “late” Burn’s Night on 22ndFebruary 2020
		A great amount of organisation had been undertaken for a centre open
		day had been organised for 28thMarch 2020, with many of the centre
		and external groups participating and many local businesses offering
		support in the form of raffle prizes etc. Unfortunately, due to Covid-19,
		the had to be cancelled at short notice.
		Fishies playgroup supported by funding from Early Years Scotland.

Financial review

Brief statement of the charity’s policy We aim hold 3 months running costs (Wages & redundancies) as our on reserves reserves. Our current designated reserves are £33000 of unrestricted funds. This figure is reviewed and submitted for Board approval on an annual basis. Details of any deficit Deficit on General Reserves of £9,084. It is believed this comprises a cash shortfall of £2,943.18, some subsidy in order to run the coffee shop and discrepancies which are under investigation as per “Other Optional Information” below N/A

Donated facilities and services (if any)

Other optional information

The charity has raised a notifiable incident with OSCR and have been liaising with Police Scotland in relation to said notifiable incident. This is in reference to historical events which continue to cause delays in getting accounts up-todate. The trustees are addressing these anomalies with assistance from ACVO and Police Scotland.

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s)

Position (e.g. Chair) Chair

Date 22/12/24

APPENDIX 2

SCO43992

Altens and Cove Community Association

		Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts
					Period start date									Period end date			Period end date
	For the period from		01 Day			04 Month			2019 Year	to	Day 31			03	Month					Year 2020
Section A Statement of receipts and payments
	Unrestricted funds		Restricted funds				Expendable endowment funds				Permanent endowment funds					Permanent endowment		Total funds current period			Total funds last period	Total funds last
	to nearest £		to nearest £	to nearest £			to nearest £				to nearest £	to nearest £						to nearest £		to nearest £	to nearest £	to nearest £
A1 Receipts
Donations	-																	-	-	-	276	276	276
Legacies	-																	-	-	-	-	-	-
Grants	5,794		144	144	144	144												5	5	5,938	24,819		819
Receipts from fundraisingactivities	15,042																	15	15	15,042	15,901		901
Gross tradingreceipts	59,304																	59	59	59,304	57,092		092
Income from investments other than
land and buildings	405																	405	405	405	233	233	233
Rents from land & buildings	-																	-	-	-	-	-	-
Gross receipts from other charitable
activities	-																	-	-	-	-	-	-
																		-	-	-
*A1 Sub total*	A1 Sub total 80,545		144	144	144	144	-	-	-		-	-	-	-	-	-		80,689	80,689	80,689	98,321
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - Total receipts 80,545 144 - ~~—~~											- -	- -	- -	- -	- -	- -		- - - 80,689	- - - 80,689	- - - 80,689	- - - 98,321
A3 Payments
Expenses for fundraising activities	20,042																	20	20	20,042	23,326
Gross trading payments	67,729	729	144	144	144	144												67	67	67,873	92,306
Investment management costs	-																	-	-	-	-	-
Payments relating directly to charitable
activities	-																	-	-	-	1,286
Grants and donations
																		-	-	-
Governance costs:	1,858																	1	1	1,858	4,243
Audit / independent examination																		-	-	-	-	-
Preparation of annual accounts																		-	-	-	-	-
Legal costs																		-	-	-	-	-
Other	Other
																		-	-	-	-	-
																		-	-	-	-	-
**A3 Sub total **	89,629		144	144	144	144	-	-	-		-	-	-	-	-	-		89,773	89,773	89,773	121,161
A4 Payments relating to asset and
investment movements
Purchases of fixed assets Purchase of investments A4 Sub total - - - Total payments 89,629 144 - ~~——————~~											- -	- -	- -	- -	- -	- -		- - - 89,773	- - - 89,773	- - - 89,773	- - - 121,161
*Net receipts / (payments)* 9,084) ( - - - 9,084) ( 22,840) ( - A5 Transfers to / (from) funds - *Surplus / (deficit) for year* 9,084) ( - - - 9,084) ( 22,840) ( ~~——————~~

APPENDIX 2

SCO43992

Altens and Cove Community Association

Section B Statement of balances

Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total current period to nearest £	Total last period to nearest £
49,004	-			49,004		71,844
9,084) (				9,084) (		22,840) (
				-
				-
39,920	-	-	-	39,920		49,004
-	- - - Total Cost (if available) to nearest £ Total - Total Total Fund to which asset belongs Print Name Fund to which liability relates Contingency Fund to which asset belongs Fund to which liability relates Unrestricted-General Fund Unrestricted-General Fund			- Market valuation to nearest £ - Current value (if available) to nearest £ - Amount due to nearest £		-
						Last year to nearest £





						-
						Last year to nearest £









					-	-
						Last year to nearest £
					9,041	2,227
					876	-



					9,917	2,227
						Last year to nearest £
					33,000	33,000


					33,000	33,000
						Date of approval

						23/12/2024

APPENDIX 2

Altens and Cove Community Association

SCO43992

Section C Notes to the Accounts

C1 Nature and purpose of Designated funds are held relating to specific groups/activities provided at the centre, with a total of £26,285 funds (may be stated on held at 31st March 2020. The charity also holds funds as contingencies against potential redundancy costs £33,000 and has a negative general fund balance of £19,365 analysis of funds worksheets)

Type of activity or project supported	Type of activity or project supported	Number of grants made	£





		Total	-

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)			x
Authority under which paid			£






If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)			x
	Nature of transaction	Number of trustees	£





Nature of relationship		Transaction amount (£)	Balance outstanding at period end (£)

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Aberdeen Journals token collection scheme					-	276
					-
					-
					-
Total	-	-	-	-	-	276
	-	-	-	-	-	-

2 Grants

Aberdeen CityCouncil EarlyYears Scotland Aberdeen Harbour Board NHS Grampian National Lottery Total	Unrestricted funds to nearest £ 5,794	Unrestricted funds to nearest £ 5,794	Restricted funds to nearest £
	5,794
			144



	5,794		144

Total current period to nearest £ 5,794 144 - - -	Total current period to nearest £ 5,794 144 - - -	Total last period to nearest £
5,794		17,070
144
-		5,000
-		1,900
-		849
5,938		24,819

3 Gross receipts from other charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
					-
					-
					-
					-
					-
					-
					-
					-
Total	-	-	-	-	-	-
	-	-	-	-	-	-

4 Payments relating directly to charitable activities

Unrestricted funds to nearest £ -	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £ - - - - - - - - - - -	Total last period to nearest £
-				-	1,286
				-
				-
				-
				-
				-
				-
				-
				-
				-
				-
-	-	-	-	-	1,286
-	-	-	-	-	-

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts Donations Legacies Grants Receipts from fundraisingactivities Gross tradingreceipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitable activities *Sub total* Receipts from asset & investment sales Proceeds from sale of fixed assets Proceeds from sale of investments *Sub total* *Total receipts*	Unrestricted fund 1 - enter name of fund below General Reserve	Unrestricted fund 2 - enter name of fund below Designated Funds	Unrestricted fund 3 - enter name of fund below Contingency	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
	-				-	276
					-	-
	5,794				5,794	23,970
	14,223	819			15,042	15,901
	29,580	29,724			59,304	57,092
	405				405	233
					-
					-
	50,002	30,543	-	-	80,545	97,472

					-
					-
	-	-	-	-	-	-

	50,002	30,543	-	-	80,545	97,472
					-

Payments Expenses for fundraisingactivities Gross trading payments Investment management costs Payments relatingdirectlyto charitable activities Grants and donations Governance costs: Audit / independent examination Preparation of annual accounts Legal costs *Sub total* Payments relating to asset and investment movements
	18,183	1,859			20,042	23,326
	44,094	23,635			67,729	78,960
	-				-
	-				-	1,286
					-
	1,858				1,858	4,243
					-
					-
					-
					-
					-
	64,135	25,494	-	-	89,629	107,815
					- - -
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	64,135	25,494	-	-	89,629	107,815
					-
	14,133) (	5,049	-	-	9,084) (	10,343) (

	-	-			-

	14,133) (	5,049	-	-	9,084) (	10,343) (
					-

Nature and purpose of funds

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts Donations Legacies Grants Receipts from fundraisingactivities Gross tradingreceipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitable activities *Sub total* Receipts from asset & investment sales Proceeds from sale of fixed assets Proceeds from sale of investments *Sub total* *Total receipts*	Restricted fund 1 - enter name of fund below Early Years Scotland 144	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds - - 144 - - - - -	Total restricted funds last period
					-
					-
	144				144	849
					-
					-
					-
					-
					-
	144	-	-	-	144	849
					-
					-
					-
	-	-	-	-	-	-

	144	-	-	-	144	849
					-

Payments Expenses for fundraisingactivities Gross trading payments Investment management costs Payments relatingdirectlyto charitable activities Grants and donations Governance costs: Audit / independent examination Preparation of annual accounts Legal costs *Sub total* Payments relating to asset and investment movements	144				- 144 - - - - - - - - -
					-
					144	849
					-
					-
					-
					-
					-
					-
					-
					-
					-
	144	-	-	-	144	849
					- - -
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	144	-	-	-	144	849
					-
	-	-	-	-	-	-

					-

	-	-	-	-	-	-
					-
Nature and purpose of funds

Independent Examiner’s Report To the Trustees of Altens and Cove Community Association

I report on the accounts of the charity for the year ended 31.03.20 which are set out on the following pages

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. The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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 other than that indicated below

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with
Regulation 8 of the 2006 Accounts Regulations

have not been met, or

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

Two matters have come to my attention. Firstly, the cash held at the organisation does not reconcile with the cash book receipts, payments and banking records. The discrepancy is estimated to be in the region of £3k for this financial year (a discrepancy of £12k had been reported previously relating to 2 prior years). The charity has raised a notifiable incident with OSCR and have been liaising with Police Scotland in relation to said notifiable incident. This is in reference to historical events, including the shortfall in cash as reported.

Secondly, not all of the records that I would have wished to see have been available. Again, the trustees of the organisation are aware of the issues raised and are working to implement measures to ensure that complete records are maintained going forward.

Use of our report

This report is made to the charity’s board of trustees, as a body, in accordance with the terms of the engagement. My work has been undertaken to enable me to undertake an independent examination of the charity’s accounts on behalf of the charity’s board of trustees and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s board of trustees as a body, for my work or for this report.

For and on behalf of ACVO 38 Castle Street ABERDEEN AB11 5YU

23[rd] December 2024