## **APPENDIX 3** ## **Independent examiner’s report on the accounts** ||**Independent examiner’s report on the accounts’s report on the accountss report on the accounts**| |---|---| ||**Independent examiner’s report on the accounts’s report on the accountss report on the accounts**
**V2**| |**Report to the**
**trustees/members of**|Charity name
Helensburgh Seafront Development Project| |**Registered charity**
**number**|**SC**
046191| |**On the accounts of the**|Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year| ||**to**
15
02
2024
14
02
2025| |**Set out on pages**|(remember to include the page
numbers of additional sheets)| ||| |**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) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees| ||consider that the audit requirement of Regulation 10(1) (d) 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 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 viewgiven bythe accounts.| |**Independent examiner’s**|In the course of my examination, no matter has come to my attention [other than that| |**statement**|disclosed on the attached page*]| ||1.
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 9 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.| |**Signed**:**|**ate:**
1/11/2025| |**Name:**|| |**Relevant professional**|| |**qualification(s) or body**|| |**(if any):**|| |**Address:**|| *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. **OSCR will accept digital or typed signatures. APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlvJht material problems. Give here brief details of any items that the examiner wishes to disclose NIA ## **Notes to the accounts – for the year ended 14[th] February 2024** ## **1 Basis of accounting** These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). ## **2 Nature and purpose of funds** Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objectives of the charity. Restricted funds only to be used for the specific purpose as stated by the donor. **SIGNED:** **DATED:** 1[st] November 2025 Enter SC No. below APPENDIX 2 Enter charity name below **SC046191** ## **Helensburgh Seafront Development Project** |||||**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**|||15
Day|||02
Month|||||2024
Year|**to**|Day
14||Month
02||||Year
2025||| |**Section A Statement of receipts and payments**|||||||||||||||||||||||| |||**Unrestricted**
**funds**|||**Restricted**
**funds**|||||**Expendable**
**endowment**
**funds**|||||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**||||**Total funds last**
**period**| |||**to nearest £**|||**to nearest £**|**to nearest £**||||**to nearest £**|||||**to nearest £**||||**to nearest £**||**to nearest £**||**to nearest £**| |**A1 Receipts**|||||||||||||||||||||||| |Donations||**5**|**5**||||||||||||||||**5**|**5**|**5**||**5**| |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|||||||||||||||||||**-**|**-**|**-**||| ||||||||||||||||||||**-**|**-**|**-**||| |**_A1 Sub total_**|**_A1 Sub total_**|**5**|**5**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**||**5**|**5**|**5**||**5**| |**A2 Receipts from asset &**|||||||||||||||||||||||| |**investment sales**|||||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 5**
**-**
**-**
~~—~~|||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**5**|**-**
**-**
**-**
**5**|**-**
**-**
**-**
**5**||**-**
**5**| |**A3 Payments**|||||||||||||||||||||||| |Expenses for fundraising activities|||||||||||||||||||**-**|**-**|**-**||| |Gross trading payments|||||||||||||||||||**-**|**-**|**-**||| |Investment management costs|||||||||||||||||||**-**|**-**|**-**||| |Payments relating directly to charitable|Payments relating directly to charitable||||||||||||||||||||||| |activities|||||||||||||||||||**-**|**-**|**-**||| |Grants and donations|||||||||||||||||||||||| ||||||||||||||||||||**-**|**-**|**-**||| |Governance costs:|||||||||||||||||||||||| ||||||||||||||||||||**-**|**-**|**-**||| |Audit / independent examination|||||||||||||||||||**-**|**-**|**-**||| |Preparation of annual accounts|||||||||||||||||||**-**|**-**|**-**||| |Legal costs|||||||||||||||||||**-**|**-**|**-**||| |Other|Other|Other|||||||||||||||||||||| ||||||||||||||||||||**-**|**-**|**-**||| ||||||||||||||||||||**-**|**-**|**-**||| |**_A3 Sub total_ **||**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**-**| |**A4 Payments relating to asset and**|||||||||||||||||||||||| |**investment movements**|||||||||||||||||||||||| |Purchases of fixed assets
Purchase of investments
**_A4 Sub total_ -**
**-**
**-**
**_Total payments_ -**
**-**
**-**
~~————~~|||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**-**|**-**
**-**
**-**
**-**|**-**
**-**
**-**
**-**||**-**
**-**| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**5**
**-**
**-**
**-**
**5**
**5**
**-**
**5**
**-**
**-**
**-**
**5**
**5**
~~——————~~||||||||||||||||||||||| ## **STATEMENT OF BALANCES – AS AT 14[TH] FEBRUARY 2025** OPENING CASH AT BANK AND IN HAND 9,031.12 SURPLUS FOR YEAR 5.00 CLOSING CASH AT BANK AND IN HAND 9,036.12 **BANK AND CASH BALANCES** BANK CREDIT ACCOUNT 9,016.12 CASH IN HAND 20.00 9,036.12 **OTHER ASSETS - NONE LIABILITIES - NONE SIGNED: DATED:** 1[st] November 2025 **Vice-Chair & Acting Treasurer Helensburgh Seafront Development Project (SC046191)** APPENDIX 1 OSCR Period start dale Period end date *)nlh Y88r Fr(* kottish Chanty Regulator offi￿ of the Scottish Charity Regulator 15 02 2024 To 14 02 2025 Reference and administration details Charity name other names eharty is known by Registered tharTty number Charity's principal address HELENSBURGH SEAFRONT DEVELOPMENT PROJECT HSDP SC 046191 8 MACLACHLAN ROAD HELENSBURGH Postcode G84 9BU Names of the charity trustees on date of approval of Trustees. Annual Report Trustee name Office Irf any) Dates acted if not for whole year lor body) entitled to app￿nt trustee {rf any) 10 11 12 13 14 15 16 17 18 19 20 **APPENDIX 1** ## **Reference and administration details** **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)** |**Name**|**Name**|**Dates acted if not for whole year**| |---|---|---| |||| |||| |||| |||| |||| |||| |||| |**Structure, governance and management**||| |**Type of governing document**
**Trustee recruitment and appointment**||| ||CONSTITUTION:|| ||SUPPLIED TO OSCR AT TIME OF INITIAL REGISTRATION|| |||| ||TRUSTEES APPOINTED BY MANAGEMENT COMMITTEE.
MANAGEMENT COMMITTEE ELECTED BY TRUSTEES IN
LINE WITH TERMS OF HSDP CONSTITUTION.|| |||| |**Objectives and activities**||| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**||| |||| ||DEVELOPMENT OF NEW RECREATIONAL/COMMUNITY
FACILITIES ON HELENSBURGH SEAFRONT FRO THE
BENEFIT OF COMMUNITY AND FOSTERING OF WIDER
COMMUNITY GNERATION.
ALSO REPAIR AND REGENERATION OF HELENSBURGH'S
DECAYING PIER.|| |||| ||FUNDRAISING EVENTS AND ACTIVITES. ALSO PUBLIC
MEETINGS AND PRESENTATIONS TO GARNER SUPPORT
AND INVOLVE WHOLE COMMUNITY. OUR AIM IS TO
RAISE SUFFICIENT FUNDS TO COMMISSION
NECESSARY FEASIBILITY STUDY FOR REGENERATION
OF HELENSBURGH PIER.|| **2** **APPENDIX 1** ## **Achievements and performance** **Summary of the main achievements of the charity during the financial period** UNFORTUNATELY, AS A RESULT OF TWO OF OUR TRUSTEES BEING ILL, LITTLE HAS HAPPENED IN THE PAST YEAR. OUR INTENTION IS STILL TO DISSOLVE AS A A SOLVENT SCIO. A NEW GROUP HAS BEEN FORMED WITH THE AIM OF REGENERATING AND OPERATING HELENSBURGH PIER FOR THE BENEFIT OF THE TOWN AND ITS COMMUNITY. THIS NEW GROUP HAS NOW ACHIEVED CHARITABLE STATUS AND THEY HAVE ALREADY MADE GOOD PROGRESS IN TALKS WITH THE LOCAL AUTHORITY TO SIGN A LEASE FOR HELENSBURGH PIER AND TO TAKE OVER ITS MANAGEMENT AND REOPEN IT TO MARINE TRAFFIC AND DEVELPO THE SITE. IN THE COMING WEEKS WE INTEND TO APPLY TO OSCR TO DISSOLVE THE HSDP AND SEEK PERMISSION TO DISBURSE OUR REMAINING FUNDS THE THIS NEW GROUP (ASA THEIR AIMS AND OBJECTIVES CLOSELY ALIGN WITH THOSE OF THE HSDP). OUR TRUSTEES BELIEVE THIS TO BE THE BEST PATH TOWARDS ACHIEVEING OUR ORIGINAL AIMS. |**Financial review**|| |---|---| |**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|| ||NOTHING FURTHER TO REPORT SINCE OUR LAST| ||
ANNUAL REPORT (14/02/2024) EXCEPT FOR BASIC
ADMINISTRATION OF THE HSDP.
AGAIN, AS WITH LAST YEAR, A VERY SMALL SURPLUS
WAS RECORDED WITH MINIMAL DONATIONS RECEIVED
AND ZERO OUTGOINGS.| ||N/A| ||| ||N/A| ||| **3** APPENDIX 1 Other optional information NO FURTHER INFORMATION Declaration The trustees declare that they have approved the truslees, report above. Signed on behalf of the charity's t￿￿tee9 Signaturels) OSCR will accept dlgltal or typed slgnatures Full namels Position {e.g. Chair) Date