REGISTERED CHARITY NUMBER: SC044285
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2021 for Robhanis SCIO Robhanis SCIO
Contents of the Financial Statements for the Year Ended 31 March 2021
| Page | Page | |||||||
|---|---|---|---|---|---|---|---|---|
| Report of the Trustees | 1 | to | 2 | |||||
| Independent Examiner's Report | 3 | |||||||
| Statement of Financial Activities | 4 | |||||||
| Balance Sheet | 5 | |||||||
| Notes to the Financial Statements | 6 | to | 8 | |||||
| Detailed Statement of Financial Activities | 9 | |||||||
| Robhanis SCIO Report of the Trustees for the Year Ended 31 March 2021 |
||||||||
| Re | ||||||||
| for |
The trustees present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES Objectives and aims
The charitable objectives of Robhanis are to: -
Promote, maintain, improve and advance the education of the public particularly by the encouragement of the Arts including drama, music, singing, storytelling, playwriting, literature and visual arts.
To use and promote the use of the Gaelic language in the arts.
Significant activities
The Charity was involved with two projects this year, as well as developing a proposal for a larger project has obtained
funding and will take place in FY 2021-22.
The two projects we had an involvement with in 2021 were:
==> picture [78 x 35] intentionally omitted <==
-
an international theatre conference. The organisers of the event this year were Ealain na Gaeltachta.
-
Writer support for a number of scripts for a Theatre gu Leòr/BBC co-production.
The upcoming project is to record 3/4 Gaelic language audio plays.
FINANCIAL REVIEW
Reserves policy
The trustees' policy is to maintain unrestricted funds at a level sufficient to meet the charity's administrative costs.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Robhanis is a Scottish Charitable Incorporated Organisation (SCIO) established on 27 September 2013 and governed by its' Constitution.
Recruitment and appointment of new trustees
Trustees are appointed in accordance with the procedures contained in the charity's Constitution. The charity's first Trustees (as listed) were those who signed the Trustee declaration forms which accompanied the application to become an incorporated organisation. At each AGM all of the charity trustees must retire from office but can be immediately reelected under the terms of clause 58 of the Constitution.
Organisational structure
The charity is governed by the Trustees who are also the charity's members. The Trustees serve voluntarily and meet twice yearly.
Induction and training of new trustees
New Trustees take part in an induction programme which aims to familiarise them with the charity's values, aims and objectives together with its day-to-day operations in addition to clarifying their statutory responsibilities as charity trustees.
Related parties
Iain F Macleod, Trustee, is also the charity's Artistic Director.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
SC044285
Robhanis SCIO
Report of the Trustees for the Year Ended 31 March 2021
Principal address
5 Adabrock Ness Isle of Lewis HS2 OTW
Trustees
==> picture [68 x 36] intentionally omitted <==
Independent Examiner
CPFA
Donald Rankin Business Services Tigh an Oisean Bridge Road PORTREE Isle of Skye Highland IV51 9ER
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ I F MacLeod - Trustee Independent Examiner's Report to the Trustees of Robhanis SCIO
I report on the accounts for the year ended 31 March 2021 set out on pages four to eight.
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's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 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 the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as 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 connection with my examination, no matter has come to my attention:
| (1) | whichgives me reasonable cause to believe that,in anymaterial 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 to comply with Regulation 8 of the 2006 Accounts Regulations |
| have not been met; or | |
| (2) | to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. |
| CPFA Donald Rankin Business Services Tigh an Oisean Bridge Road PORTREE Isle of Skye Highland IV51 9ER Date: ............................................. Robhanis SCIO Statement of Financial Activities for the Year Ended 31 March 2021 |
CPFA Donald Rankin Business Services Tigh an Oisean Bridge Road PORTREE Isle of Skye Highland IV51 9ER Date: ............................................. Robhanis SCIO Statement of Financial Activities for the Year Ended 31 March 2021 |
CPFA Donald Rankin Business Services Tigh an Oisean Bridge Road PORTREE Isle of Skye Highland IV51 9ER Date: ............................................. Robhanis SCIO Statement of Financial Activities for the Year Ended 31 March 2021 |
|
|---|---|---|---|
| Donations and legacies | 420 | - |
Charitable activities
| Promote, maintain,improve and advance the education of the public particularly by the encouragement of the Arts and to use and promote the use of the Gaelic language in the arts. |
Promote, maintain,improve and advance the education of the public particularly by the encouragement of the Arts and to use and promote the use of the Gaelic language in the arts. |
Promote, maintain,improve and advance the education of the public particularly by the encouragement of the Arts and to use and promote the use of the Gaelic language in the arts. |
Promote, maintain,improve and advance the education of the public particularly by the encouragement of the Arts and to use and promote the use of the Gaelic language in the arts. |
Promote, maintain,improve and advance the education of the public particularly by the encouragement of the Arts and to use and promote the use of the Gaelic language in the arts. |
735 | - | - | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Total | 1,155 | - | |||||||||
| EXPENDITURE ON Charitable activities |
|||||||||||
| Promote, maintain,improve and advance the education of the public particularly by the encouragement of the Arts and to use and promote the use of the Gaelic language in the arts. |
199 | 90 | |||||||||
| NET INCOME/(EXPENDITURE) | 956 | (90) | |||||||||
| RECONCILIATION OF FUNDS | |||||||||||
| Total funds brought forward | (744) | (654) | |||||||||
| TOTAL FUNDS CARRIED FORWARD | 212 | (744) | |||||||||
| Robhanis SCIO Balance Sheet 31 March 2021 |
|||||||||||
| CURRENT ASSETS | Notes | 31.3.21 31.3.20 Unrestricted Total fund funds £ £ 456 15 (244) (759) 212 (744) (744) 212 (744) 212 (744) 212 (744) |
|||||||||
| Cash at bank | 456 | 15 | |||||||||
| CREDITORS | |||||||||||
| Amounts fallingdue within oneyear | 4 | (244) | (759) | ||||||||
| NET CURRENT ASSETS/(LIABILITIES) | 212 | (744) | |||||||||
| TOTAL ASSETS LESS CURRENT LIABILITIES |
212 | (744) | |||||||||
| NET ASSETS/(LIABILITIES) | 212 | (744) | |||||||||
| FUNDS | 5 | ||||||||||
| Unrestricted funds | 212 | (744) | |||||||||
| TOTAL FUNDS | 212 | (744) | |||||||||
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. I F MacLeod - Trustee
Robhanis SCIO
Notes to the Financial Statements for the Year Ended 31 March 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.
3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| 3. | 3. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
|---|---|---|---|---|
| EXPENDITURE ON Charitable activities |
Unrestricted fund £ (90) (654) (744) |
|||
| Promote, maintain, improve and advance the education of the public particularly by the encouragement of the Arts and to use and promote the use of the Gaelic language in the arts. |
90 | |||
| NET INCOME/(EXPENDITURE) | (90) | |||
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | (654) | |||
| TOTAL FUNDS CARRIED FORWARD | (744) | |||
| Robhanis SCIO Notes to the Financial Statements-continued for the Year Ended 31 March 2021 |
||||
| 4. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| Trade creditors | 100 | 454 | |||||||||
| Other creditors | 144 | 305 | |||||||||
| 5. | MOVEMENT IN FUNDS | ||||||||||
| Unrestricted funds | |||||||||||
| General fund | (744) | 956 | 212 | ||||||||
| TOTAL FUNDS | (744) | 956 | 212 | ||||||||
Net movement in funds, included in the above are as follows:
| Unrestricted funds | Unrestricted funds | Unrestricted funds | Incoming Resources resources expended £ £ |
Incoming Resources resources expended £ £ |
Movement in funds £ |
||||
|---|---|---|---|---|---|---|---|---|---|
| General fund | 1,155 | (199) | 956 | ||||||
| TOTAL FUNDS | 1,155 | (199) | 956 | ||||||
Comparatives for movement in funds
| Unrestricted funds | Unrestricted funds | Unrestricted funds | Net movement At At 1.4.19 in funds 31.3.20 £ £ £ |
Net movement At At 1.4.19 in funds 31.3.20 £ £ £ |
Net movement At At 1.4.19 in funds 31.3.20 £ £ £ |
||||
|---|---|---|---|---|---|---|---|---|---|
| General fund | (654) | (90) | (744) | ||||||
| TOTAL FUNDS | (654) | (90) | (744) | ||||||
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds | Unrestricted funds | Unrestricted funds | Incoming Resources resources expended £ £ |
Incoming Resources resources expended £ £ |
Movement in funds £ (90) (90) |
||||
|---|---|---|---|---|---|---|---|---|---|
| General fund | - | (90) | (90) | ||||||
| TOTAL FUNDS | - | (90) | (90) | ||||||
| Robhanis SCIO Notes to the Financial Statements-continued for the Year Ended 31 March 2021 |
|||||||||
| 5. | MOVEMENT IN FUNDS - continued |
A current year 12 months and prior year 12 months combined position is as follows:
Net movement
At
| Unrestricted funds | Unrestricted funds | Unrestricted funds | At 1.4.19 in funds £ £ |
At 1.4.19 in funds £ £ |
31.3.21 £ |
||||
|---|---|---|---|---|---|---|---|---|---|
| General fund | (654) | 866 | 212 | ||||||
| TOTAL FUNDS | (654) | 866 | 212 | ||||||
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds | Unrestricted funds | Unrestricted funds | Incoming Resources resources expended £ £ |
Incoming Resources resources expended £ £ |
Movement in funds £ |
||||
|---|---|---|---|---|---|---|---|---|---|
| General fund | 1,155 | (289) | 866 | ||||||
| TOTAL FUNDS | 1,155 | (289) | 866 | ||||||
| 6. | RELATED PARTY DISCLOSURES |
In the year ended 31 March 2021 Iain F Macleod (trustee) was artistic director.
Robhanis SCIO Detailed Statement of Financial Activities for the Year Ended 31 March 2021
| INCOME AND ENDOWMENTS Donations and legacies |
INCOME AND ENDOWMENTS Donations and legacies |
INCOME AND ENDOWMENTS Donations and legacies |
INCOME AND ENDOWMENTS Donations and legacies |
31.3.21 31.3.20 £ £ |
31.3.21 31.3.20 £ £ |
|---|---|---|---|---|---|
| Donations | 420 | - | |||
| Charitable activities | |||||
| Project | income | 735 | - | ||
| Total incoming reso | urces | 1,155 | - |
EXPENDITURE
Support costs
| Governance costs | Governance costs | Governance costs | Governance costs | |||||
|---|---|---|---|---|---|---|---|---|
| Accountancyfees | 199 | 90 | ||||||
| Total re | sources expended | 199 | 90 | |||||
| Net income/(expenditure) | 956 | (90) | ||||||