REGISTERED CH&lRITI' NLNIBf.R.. sc.fl4fjn91 Report of the Trustees and Unaudited Finaneial Statements for the Year Ended 31 December 2021 for Avril's Tru31
Avrllls Trnst Contents of the Fln&nclil S¢atements for the Year Ended 31 Deeember 2021 Pagt RepTrrt of the Trustees llldeptndent EX•nMer,5 Report StAtflDellt of Ftn8nclal Attlvltles B#lanee Sbeet Note5 to the FIDanelal Statements 7 ttTr 11
Avrll's Tt Report of the Trnstees for th¢ Year Ended JI De¢ember 2021 The truste¢s present their report wth the financial statements of the charity for th¢ ye&r ended J l December 2021. The tn]stees have adtspted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to ch8¥iti¢s preparing theiy accounts in accordance with the Finartcial Reporting stADda applicable in the UK and Republic of Ireland (FRS 102) {¢ff¢ctive l January 2019). OBJLCTIVES AND ACTIVMES Ob5tetSves and aim$ Charltable Purpose5 The Twst is estsblishcd for choritsble purpos¢s 0y, at]d in parliculsr, lh¢ objective5 to advance healtb by supportlng &¢tiotss to iesearcb. raise awareness and diagnose bEart disease in adults aged 25-50. Posltlon The T$t works with other bodSe$ in¢ludin8 charities, wiiyersity reseaKh departments ?nd heart sp581181$ to achieve its aims. Operatlon$ The Tr¥¢ carrics out fimdroisiDg eyents pnd activities to generate the income requtred to thlfil its aims. ACHtEVEMENT AND PERFORMAI¥CE Charltable actlvities We hav4 to daiE. complded the plawrtetji of PADS in 10¢81 Schools, in Hawi¢k.. Wilton Primary School, Drumlattrig Primary School, Stirches Primary S¢hool, Bwnfoot Community School and Trinity Primary SchooL In Selkirk.. Selkirk High S¢hool. We also have units avatlable at.. Burrtfoot Community Hub. Hawick Heart of Hawiek, Hawick Morrisoii's Plc, Hawick Lochp8rk Inéustrt81 Estat, Hawiek V¥ttish Golf Club, Flawick Joht)sloDS of Elli Hawi¢k Chisbolme House, Roberton Hassendeart Burn, Nr Hawiek Lillie51eaf Village Hall, Lilliesl¢af Oregon, Selkirk Bisley Clay Pigeon Shooting at Braidwo(Ml, Midlem. Wilion Bowling Club. Hawi¢k Wilton Deatt Hall, Hal¢k Lauder Pr4rnary School, Lt4udor Lauder Bowlillg Club. Lauder We alsu have a Mtsbil¢ Unit which ts used within th¢ commullity to cov¢r ¢v¢nts. Future pl8ns aT¢ tt> provide PADS fo primary schools in Selkirk. The focus on this year h¥s been 10 ensiire, where possible, the defibrillwtors we have in th¢ ¢ommuniry were filY ¢tional' and not on fundraising due to the Coron8viNs. Avril'$ Tntst has been unabk to eomplete arnu&l fimdraisitig &ctivities due io th¢ itt¥aet of Coronavirus. Ovet 2021 tht$ has impacted nom?il rwining of the Charity wtth one of our main aiDL8 being to check d¢fibrillatot$ within the local community, which has beeth impossible in some places due to lockdown restrictions. Coronavirus h&% therefore bad a m#ssive in)p8ct on A1[,5 Trust ond our aims atsd objectives. Unfortunately we are now lookit]g into closiDg Ibe Charity. Pa8e I
Avrll'$ Trust Repori of the Tru81¢¢s ft)r the Y¢8r Etkded 31 Deeembtr 2021 FtNAf4CIAL REVtEW FIDavtial p05itlon Due to Coronavirns no fundraising activitie8 were ¢)rgatiised by tbe Tn this year, howeyer third parties completed ittdividual events and donated fvnds to the Charity. Ai the year end the chwrity had fld& to carry fonvard of £31,57812020- £35.475). The d¢ficit for the year wgs £3,897 (2020 defi¢il- £4,531) Reste$ polley At1¢gst 4 years niaint¢naTrc¢ eosls will br retained for the sundrics r¢4uir¢d to etssu that all our defibrillators are kept fully operatiollal. 8nd that all training is kept up to date. We will al80 en5urc that we Tetsith ful8 to replace ihe pa¢kage after their Itfe span. Due to Coronavirus and the imp&ct on fimdrdlsl the Reserve Policy ha8 been depleted. FUTURE PLANS 2022 and Onw8rds'. Unfortunately we are looking into closing the Charity due io the imp4¢t of C4YrovIn. STRUCTUIiE, GOVERNANCE AIYD MANAGEMENr Goveralng document The Charity is ¢onttolled by its gov¢ntitw document. a d¢cd oftrust Alld constitute8 an UnincorpotCd charity. Chkrlty eonstitutlo Th¢ Charity is a SL'ouish Clwitsble tftcorporated Organisrdtion (SCIO). It was regkstered on th¢ 4 S¢pmber 2014. Jt has 8 Sitl8le tier stsucture and as such the trustees are the members of the ¢barÉty. Rtcrnltment 4nd appolTrlmellt of new trujtees The n)ana8ement committee, which normally meets on the %econd last Thursday of the month, ar¢ the charity tNstee$. Membership of the management eoTnmitttt is open ¢0 Jll volunteers wl)o otd with all the fundraising activities of Ayril's Trust. Trustees are eld gt th¢ Atttwal General Mting which was held in November. Ther¢ must be a minimum of tbree nd a maximum of ¢ight tr5]stc¢s. Deelslon th8klftg Due to Covid and other issue4 meeting8 between trte¢S have been don¢ over face time. Howev¢r thie to the pandemie it b88 been difficult to do muclL REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Charlty llumber SC045091 Prlncl al Address Trustees Page 2
Avril's Trust Report of the Truitees the Year Ended 31 Dectn)ber 2021 REFERF,NCE AND ADMJNISTRATtVE DETAIts Inde t.ndent ftrxaminer Gall kobcTLson CA Tweedside Park Tweedbank Galble[S S¢lkithire TDI 3TE Approved by orderof thc board of tru$t¢¢s on . and sied ort its belf by.. Page 3
llldepeDdeDt Exmlner'$ Report to the Trustees of Avril's Trust I pOrt the awjunts for the year ended 31 Dccomber 2021 set out on pag¢s five to elev¢n. Respe£ive responslbllities thf trllstees And examlTrer The charitys tniSt8 are rcspottsible for the preparation of the accounts in accordance with the terms of the Charilirs and TNstee Investment {Scoiland) Act 2005 and the CIMrities A¢¢outhts (Scotland) Regulations 2006 {aq anded)- The charItS tru$t¢C5 consider ihat the audit requiremeni of Regulation 10{I)(a) lo {¢) of the Accouttts Regulotions does not apply. It is my respojjsibility to examine Ihe accolts as r¢quired under Seclion 44(1)(c) of the Act and to state whether p8rttcular rnatteTS have come 10 my ait¢DliotJ. Ba818 of tbe Independent exlmlller's report My examinAtion was Caied out in acgordao¢e with Regulation I l of the Charities Accounts (Scotland) Regulations 2(H)6. An examination iucludes a r¢vi¢w of the 8ccountiDg records kepl by the charity and a colnparison of the accounts present¢d with those reLord$. 11 also includ¢5 considetation ot &ny unusu81 items or disclosures in the uccounts, and 8e¢knng explanatiojs from you a$ trustees Coerning any 8uch matters. The pro¢edures undertakell do not prov5de all the eviden¢¢ that Would be required in an audit, at ¢ons4uently I do not expres9 an audit opinion oll the view given by the accounts. IJMlependtt examiner'5 Statemet In connection with my ¢xaminalion, no mott¢r h8s come to my altentio.. (l) which gives me reasonable c4ug¢ to b¢lieve thaL in any ntsterial respect, the requirertmts to keep a¢counting records in a¢¢ordanc¢ with Se¢tion 44(1)(a) of the 2005 Act and Re8ulation 4 of the 2006 outtts Regulaiiot)s" to prepar¢ accounts whi¢b accord with the accountin8 records and to comply wtth R¢gulatiort 8 of the 2006 Accounts Regulations haye not b¢¢n m¢t- or (2) to which, in my opiniort. attention should be drawn in order to enable a propet und¢rst&ndinE of the a¢¢ountS to b¢ reached. Da¢e'. Page 4
Avrll's Trust Statement of Vln8nclAI AetlYlii4J for th¢ YeAr Ended 31 D4¢¢mb¢r 2021 31.12.21 Unrcstricted fund 31.12.20 Total fithds Noteg INCOME AND ENDOWMENTS FROM Don81ion8 and Icga¢ies 1.756 987 Other trading activities 278 624 Tot81 2.034 1,611 EXPENDrruRE ON Raising fi]nds 1,239 833 CharitAble ctlvltl¢s Gen¢ral 4,692 5,309 Tot1 5.931 6.142 NET INCOMEI(EXPENDITURE) (3,897) (4.531) RECONCILtATION OF FUNDS Tot fndS brought forwwrd 35.475 40,006 TOTAL FUNDS CARRIED FORWARD 31,578 J5,475 The note5 fomi part of these fin2n¢ial stat¢m¢nts Page 5
Avril's Trust Balanoe Sh¢¢t 31 Deeemb¢r 2021 31.12.21 UttrestFiCted fimd 31.12.20 Totsl fimds Note FtXED ASSETS Tangible Assets 22,284 23,447 CURRENT ASSETS Cash at battk 10,034 12.283 CREDrroRS Anw)ynts falling due within one year (740) (255) NET CURRENT ASSETS 9.294 12,028 TOTAL ASSETS LESS CURRENT LIABILITIE8 31,578 35,475 NET ASSETS 31,578 35,475 FUNDS UnT¢Sttirted fLwIs 31,578 35,475 TOTAL FUNDS 31.578 35,475 The financial stst¢ments were approved by th¢ Board of TTUStees attd authorised for issue . and were signed on its behalf by.. on Trustee The notes fomi part of th¢se finartcial ststements Pege 6
Avril's Tr8* Notes to the Flngncial State)nents for the Ye•r Ended 31 December 2021 ACCOUNTING POLICIES Basls ofprep#rin8 the nnanclgl statememts The fsnancial statements of ths charity> which 1$ a public benefit entity under FRS 102, have been prepared in accordance with the Charitics SORP (FRS 1021 'AccowitiDg and Report8 by Charities.. Slatemellt of Recornmended Practice &pplicobl¢ to charities preparing their accovnls in ac¢ordance with the Financial R¢pDrting StHndard Applicable in the UK and Republi¢ of Jr¢land IFRS 102) (effective l January 2019),, Financsal Reporting Standard 102 The Fin8ncial Reporting Standard applicable in the UK and Republic of Ir¢land' and the Charities and TThtee lrtv¢stment IScotlaT¥l) Act 2005. Th¢ financial stattments have been prepared uDdei the histOriC81 c05t convelltiotL Golng ConcerN Th¢ trustees have &5SEssed a period of 12 moTrths from the date of approvtl of the finfincial statements and consider that no tnaterial unc¢rtainl5¢5 exist that cest Significant doubt about the abiltty of the charity to contit)ue a8 a gotn¥ concern. Thus th¢ tru5teey adopt the 8Otng conc basis of 4cOUntIng iti preparing ibe financial Income All income is reco]ISed in the Statement of Fimncial Activitie5 once the Chprity has entitl¢meDt to thE fifflds, it 15 prob&ble that th¢ income will be r¢ceiY¢d and the omowit ¢allbe measured reliably. Expenditurt LiabilitiC$ Are re¢ognised 88 expet)ditDTe a5 soon as there is a legal or constnactive obligation committing the chatity to that ¢xpenditttre, it is probable that & transfer of economie benefits will be reiNired in settlement and the amount of the obligF4tion can be measured reliably, Expenditurc is accounted for on an ac¢rna18 b881S 8nd ha8 been classified und¢r h¢adiD¥S thai aggr¢gale yll c05t related to the cetegory. Where costs cgnnot be directly attributed to particular headings they have been allocated to octivitics ott a b18 consistent witb tbe we of resource5. T4llelble llxed a8wts D¢precialion is provided at th¢ followiD8 alln1 rates in tsrd¢r to writ¢ off eAch asset ov¢r its estilliated use1 life. Plant and nChinery I/0 on cost TangiblB assets arc initially recorded at cost, and are subs¢querttly stated at C05t less any CuMulat depreciation and impaimlelli lo8. Any tangibl¢ 85sel8 carried at revalved a£nounl$ arc r¢corded at th¢ fair valuc at the dat¢ of rcvaluation I¢s$ any subsegu¢nt acewnulated d¢pFeck8tion and subsequent a¢¢unwlated impairniet)t losses. If th¢re is an indication that there has been a si8nifi¢ant change in depr¢cia¢ion rate, useful life or tt8Adual value of tangible assets, th¢ depretiation is revlsed prospectively to reflect the new estimates. An incre48c iti the Larrying ani(Truttt of an asset as # result of a valuatio is re¢ognised in oth¢r compreb¢llsive it]cotnc and acLumulat¢d in capital and reserv¢s. except to th¢ ¢xtent it verseS a revaluation decrease of the $#e asset previously reeo8tiised in profit or loss. A dwrease in the eorrying kmount of 2n a&8et as result of revaluation ts recognised in other compTehensive income to the extent of atsy previously recOSed revaluatio Ir¢se accumulated capital and reserves in respect of th&1 asset. Where 8 revaluation decrease exeeeils the accutnulatcd revaluation gains accwnulAttd in capital and res¢$ in respect of that asseL th¢ ¢xc¢ss shall b¢ recost)i$¢d ill profit or Ios5. Impaimllt A rcview ftir indi¢atoYs of impaimmt is earried out at ¢a¢h Teporting (late, with the recov¢rable amount being estimated where such indicators ]st. Where the c4rying value ¢xceed5 the recoverable Amount, th¢ 85set is impoired ac¢ordingly. Prior impaÈnnents ar¢ a580 revi¢wed for possible reversal at each rq)tsrting d8t¢. When it is t)ot POS5ible to esiimate the Tecov¢rable amount of an individual as8¢L an esthmote is mad¢ of th¢ r¢wvcrable amoumt of the cash-geneiating unit to which the as5d belongs. The cash-gen¢rating unit is the S1[cSt idenliftabl¢ group of ussets thai includes the a5S¢t aud getat¢S cash inflows that are largely independent of the sh inflows from other assets or group5 of assets. Page 7 continued...
AYrii'5 Trst Notes to the FinAThclAI StAtetnent8- eontlnyed for tlte Yr End¢d 31 December 2021 ACCOUNTING POLICIES- eontlnued Tax#tlon The charity is exempt from tax on its chftrithble a1vitieS. Fund Uhrestricted fuftds be used in occordance witb the charitable objectives at the discretion of Éh¢ trustees. R¢5tri¢t¢d funds con onlyb¢ u5¢d for particular restricted pu05¢8 within the objects of ihe charity. R¢stri¢tions arise when sp¢¢ified by th¢ donor or when hthds are raised for particular T¢Stricted purposes. Further explanation ofthe Dature Hnd purpose of uch fbnd is iM¢luded in the notes to the fin&ncial 8tutsmanis. Donated goods WheTe measurable, the value of donated go¢yJs has been reco15£ 88 both inc¢)m¢ alld cost. Ther¢ were Do dotyated goods io the y¢ar. The ¢hority ha5 also ben¢fitt¢d frt>m other non-exchange transactions in the forni of unpaid volunteefs. Thi$ has not been re¢ognised in the aecounts as the valu¢ of volunteer time canllot be measured. Legal form of entlty The Chority is a Scottish chitable tncorpoTated Entity, register¢d in Scotland. Its prineipal office is 91 Burnfoot Road Hawi¢[ TD9 8EJ. OTHER TIIADING AcfiviTIES 31.12.21 31.12.20 Sponsorship5 278 624 TRUSTEES, REM15NERATIOIY AND BENEFrrs Th¢re were no tru8tees' Temwietlltion or other benefits for the y¢4r ended 31 Decenther 2021 nor for the year ended 31 December 2020. Tru$t¢u' ¢xpeoae8 There were no tnL8te$ eX¢S paid for the ye8r endEd 31 D¢mb¢r 2021 0T for tho year ended 31 December 2020. COMPARATtVES FOR THE STATEMENT OF FJf4A14CIAL ACTNMES Utirestricted fund INCOME AND ENDOWMKNT,4 FROM Dtsnatiot)s and legaciEs 987 Other trading aciivities 624 Total EXPENDITURE ON Raising thnds 833 Charltable Actlvldeg General 5,309 Pag¢ 8 contioued...
Avru's Trmst Notes to the Flnan¢lal Staternents- eontinyed for th* Year End¢d 31 December 2021 COMPARATIVES FOR THK STATEMENT OF FINANCIAL ACTNrriES- eontlnued Unrestrieled fimd TotAI 6,142 P4KT INCOMEI(LXPENDmJRE) (4,531) RECONCILIATION OF FUNDS TotAI fuDds brought fonvard 40.006 TOTAL FUNDS CARRIED FORWARD 35,47S VOLUNTEERS The volunteers assist with ihe ndraISing involved with the charity. This includes helping at the fiwdraising events and activities. TANGIBLE FIXED ASSETS Plant at)d mochinery COST At l January 2021 Addition5 35,789 2,521 At 31 De¢¢mb¢r 2021 38,310 DEPRECIATION At l January 2021 Ch&rgc foryeaT 12.342 3,684 At 31 Deccmber 2021 16.026 IYET BOOK VALUE At 31 D¢¢mbor 2021 22,284 At 31 Dex¢Jth¢r 2020 23,447 Pa8e 9 eonttnued...
Avrll's Tru$t No¢e$ to tb¢ Flnan¢lg1 St14tezrteMt$- contlnuwl for the Year Ended 31 December 2021 CREDrroRS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.21 31.12.20 Trade CTeditOTS Other creditors 480 260 255 740 255 MOVEMENT IN FUNDS Net moyemont in At 31.12.21 At 1.1.21 ilnreitrRet¢d funds Getter&l flwd 35.475 {3,897) 31,578 TOTAL FUNDS 35,475 {3,897) 31,578 Net moyemenl in fundi, included in the 8tr*)ve are 88 follows.. Incomin¥ resDiirc¢s ResouTces expended Movement Unre5trictsd ftsttds General fid 2,034 (5,931) [3.897) TOTAL FUNDS 2.034 (5,931) (3,897) Comp4rAtlYe¥ for movemevt Net movement n fund5 Ai 31.12.20 At 1.1.20 Ullre5tYicted funds Gen¢ral fLd 40,IYJ6 {4.531) 35,475 TOTAL FUNDS 40.1K16 (4.531) 35.475 Comparative net wK)vement in fimd4 rn¢luded ill the above ar¢ 83 foSlow8'. Incoming Resources expended Movement in fvnd5 Vw¢Jtrlcted fvnds General nd 1,611 (6,142) (4.531) TOTAL FUI¥IDS 1,611 (6.142) (4,531) Page 10 ntinu¢d...
Avrtl's Trmst Nfjtty to the Flttancl41 Ststenwnts- ¢ontlttued for the YAr Ended 91 December 2021 MOVEMENT IN FUNDS- ct)vtlnued A Current year 12 months 8t prior year 12 months combined position is as follows.. Net ovement in fwids At 31.12.21 Atl.1.20 UnrÈ5t¥lcted fwhd$ General fimd 40.006 (8.428) 31.578 TOTAL FUNDS 40.006 {8,428) 31.578 A ¢uttent year 12 months and prior year 12 months Comb1D oet movement in fijnds, included in the abov¢ are as follows: tncomkng rc80urces lieSoue& cxpended Movement in fund8 VnresTlcted funds General fijnd 3,645 (12.073) (8.428) TOTAL Fuf4DS J,645 (12.0731 (8,428) RKLATED PARTY DISCLOSUREII There re no related party transactions for the y¢ar ended 31 Dec¢tnber 2021. INDEPENDENT KXAMINERS The amount pttyable to Gall Robertson CA for the independent ¢xati)it)ation of the acwunts for tbe period is £485 including VAT. GOING CONCERN Th¢ Trustees know of no m&teriAI un¢ertaiThties regarding tILe cbaritys ability to continue. IL PUBLIC BENEFIT The Charity is A lblIC Bellefit Entity. P&ge 11