REGISTERED CHARITY NUMBER: 046438 REPORT OF THE TRUSTEES AIYD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 21125 FOR GO GOLSPIE Goldwells Lid 10 Knockbreck Str¢¢t Tain Ro&s-Shire IV19 IBJ
GO GOi3PIE CoENTs OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 21125 PAge Report •f tbe Thistsej 1 kn 2 Independent Exxmlkerls Report Stternent otFknADclal Ac¢lYl¢k5 Bknthte Sh¢et Notes to tho Financial St4temtn¢B 6 to 11 Detalled S¢xtement of FknaNcJ*l Actlvldt8 12 to 13
GO GOLSPIE REPORT OF THE TRUSTEES FOR THE YEAJI ENDED 31ST MARCH 2025 The tnle pS¢nI th¢ir r¢port with the f]nancial statements of the ¢harity the year ended 3 1st Mar¢h 2025. The tsSlee5 hthve adopted the provisions of Aecountins ¥nd Reportin8 by Charities: Statement of Recommend Practi¢e applicable to choTiries preparing thew a¢counls in accordance with the Fitw]cial Reportllw StAndard applic&ble in the UK and Republic of Ir¢laThl (FRS 102) (effectiv¢ l January 2019). ACHIEVEMENTS AND PERFORMANCE Tntst¢es Rep)rt (30 Golspie Development have bad a busy tilne over the ye4r IAt AEwil 2024 - 31st Mar¢h 2025. The YMCA Building start¢d a wKkly Warm spo a¢tivity for p¢opl¢ lo m¢¢t up ff)r a catch up ov¢rt¢gJ¢off¢e ¢akes. This covcrs weeks the lunch club is not on. We secuted fiJndin8 for the ¢ommunity transl bus a1 Applied for funding for a n¢w car. The new has the licence pl8te KWIO BUS. Fountlin Road Hall Continu to provide its U5¢ for various 8TOUPS. There have been mole music events which have proved to be quite popular. The Awusli¢ WO in th¢ main ball has been coweted and has irnwov¢d the Sound whicb In¢aDS additional music events now be held. The Davy Duff Tape Service sbjdio rcA)m has been eoThYert¢d into an 01T space which is for r¢nL and the cutknard longside it bas been updated so there is plenty of storage available. Just insid¢ the ]nain entrance door. w¢ have had sliding gla55 doors in8ts11ed which h¢lp make thc front rrI&)r The Cotnmullity Food Larder opened three times a week from Fountain Road Hall, and ttjere were also other venu¢s to a¢cess food- the YMCA Building the Food Ponty. Th¢Te have gev¢rg1 kind donations from the public, which are grdtefully received. The YMCA Building ¢¢lebrated its 1st year of w¢nin8. There 15 uow a e¢l¢haIr ac¢¢ssiTr*le entrance down the 5id¢ of the bw"Idmg, accessed from th¢ ba¢k and goiag into the large hall at tbe front. A car charg¢rb0s been itsstalled al the YMCA Buildingj which sav¢s money makes it easier and che41er forthe voh]nteer driv¢rs to chaTge ¢aT. The upgrade and erbi$hjft8 of the Ross Street Play Park took place with the new wheel¢h4ir a¢¢es6ible equipment iD8tslled and in u8e. The Flood Defe¢t PToje£t has now been handed over to a subgroup run by the Community Council. Th¢y have bee Bssistrd by Go Golspie to provi(k the vi11og¢ with flood r¢sili¢n¢¢ ittms including water butts pnd flofyj sacks. Lunch Club. Cornmunty Markets and Mystery til touts hve proved popular again this year. With the cb&iicn8e8 tb#t we have had over the last year, I would like to thank eVOne who hag belpcd Oo Gol8Pie throughout the year. and special tllallks 80 to the Board Members and all the staff who have done a great job. They hav¢ all pulkd together when needed and their &851sts¢ has been invaluable. STRUCTURE, GOVERNANCE AND MANACEMENT Governjng dotument Th¢ charity is coJ]trolled by its 8ov¢rnin£ thxwncnt, a deed of tnut and ¥QDstitths unincoTror•l¢d cbarity. REFERENCE AI¥D ADMINISTRATIVE DETAII Registered Tharlty rtwnber 046438 PrlDclpal addre YMCA Building Easi Milliceni Av¢nu¢ Golspi¢ SutheAxDd KWIO 6TL Page I
GO GOLSP REPORT OF THE TRusfEES FOR ThE YEAR ENDED 31ST MARCH 21125 TruqtÈe4 Independent Ex4nthier Goldwclls Lid 10 Knockbreck Street Tain Ross-Shir¢ IV19 IBJ Approved by order of the ard of Inistee8 on 27th October 2025 and signed on its beh•lfby: Page 2
INDEPENDENT EXAMINER'S REPORT YO THE TRUSTEES OF GO GOLSPIE Ind¢ptnd¢Dt ex•nthier'$ repDrt to the tru5tee5 gfGo GTr]lE I rewTrrt to the charity tru8l¢es on my examination of the accounts of Go Goispie (the TI$t} for the year ended 31st March 2025. Ropon8lbllltlM And b*th •f report As the charity tntee5 of the TnLrf you are responsible for the preparation of the a¢tOUOts in a¢eordan¢e with the requirements of Ihr Ch8rIti Act 2011 ('thc A?. I report tn re4t of my examination of the TneS accowtts carried out under Section 145 of the Act and in carrying out my examination I have followed all app1]b DiTe¢¢ions given by Charity Commi8SiI)n under Section 145(5Xb) of the Act. IDdepelldeDt examlDEr'i thtemenl Since your charity's gross income eX¢Ird £250,000 yOr ¢xomin¢r must a mcmbcr of a listcd body. I confjrni that l am qualified to undertake the examination because l aoi a rnember of the Institute of Cbartued Accountants of S¢otlan& which is 4Jne of the listed bodies. I have completed my examination. I confirni that no m8terial mAtlers hv¢ eome lo my atlentiott in eonttection with the eMinatiOn givin8 me cae to believe thal in any material respe. 4¢counfing re¢ords were not kept in respect of the TnLSt as required by Section 130 of th¢ A¢¢ or th¢ a¢counts do t acwrd with th4)se records. or the accou1 do not comply with the applicable requtrements concerning the form and of accounts 5¢t out in the Charitie$ {A¢¢ounts and Reports) Regulations 2008 other than any requTrremeni that the aecouttts give true and fair view which 1$ not a matter ¢on5idued as part of an indep¢nd¢nl ¢xamina¢ion. I have no con¢¢rns and h•v¢ ¢ontt across no other matters ID COt)nection with the examination to l¢b tttion sbould be drawn in tbis report in order to enable a proper und'n8 of the accounts to be reached Goldwells Ltd 10 KnockbTe¢k Street Ross•Shire TV19 1 27th O¢tober 2025 Page 3
GO GOLSPIE STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED JIST MARCH 2025 2025 Tal l)Jnd8 2024 Total Unrestricted fund Restricted Nrfes INCOME AND ENDOWMENTS FROM Donations and l¢gaci¢$ 8,244 277.512 285.756 176.138 Other tradin2 activiries Oth¢r inwmc 37.480 83 37.480 83 35,836 T•tsl 277 512 323 211974 EXPENDITURE ON Cknritsble *¢tfvltles ChaTitsble A¢tiviti¢s Community TranSrt YMCA 5.148 9,581 4.429 2,710 18546 34.686 28,098 62,612 11.049 31.564 16,413 98 39,834 37.679 67.041 13.759 50.110 16,413 57.042 27.357 121,197 7.271 24.2Q) 7,539 Tr8n8POrt activities Fountain Road Hall Flood Dcfence Pl&ypark Tot41 282731 323 145 NET INCOMEI(EXPENDITURE) 5.393 (5219) 174 (32.632) RECONCILIATION OF FUNDS Totsl fiuKls broughi forward 25,402 125,075 150,477 183,109 TOTAL FUI¥DS CARRIED FORWARD 119856 150.651 150,477 The notes forn) part of thege finoneial statements Page 4
GO GOLSPIE BALANCE SHEET 31ST MARCH 2025 2(125 Total 2024 Total fillids Unrestricfrd Restricted funds Not¢8 FLKED ASSETS Tanwblc asscts 15335 577,204 592539 541.274 CURRENT ASSETS Ikirtors Cash ¥4t bgnk and in 2.281 5.466 7,747 12252 76 7 104 568 19,753 64221 83.974 116,820 CREDrroRS Amounts falling due within one year {4293) (27.956) {32249) (3.755) NET CURRENT Asstrs 36 15 460 65 113065 TOTAL ASSETS LLSS CURRENT LIABILITIES 30.795 613.469 644264 654.339 CREDITORS AmOW fal]in8 due tfter nk)re than one yeAr (493,0131 (493,613) (503.862) IYET ASSETS 30.795 119856 150651 FUNDS Unrestrieted funds Rutncted fid$ 30,795 119856 25.402 125,075 iyyrAL FUNDS 150651 The financial statement$ were approveil by the Board of Trns¢¢es and authorised for issue on 27th 0ber 2025 3nd wer¢ gned on its behalf by.. Thc notcs fonn p4rt of thG8¢ finan¢ial $lJtrmettts Page 5
GO GOISPIE NOTES TO THE Fll¥ANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 21125 ACCOUNTING POLICIES B1 of preparlllg tkne Ikn&D¢l•l st•temeDt8 The financi81 statements of the charity. whicb is 8 public benefit entity undeT FRS 102, have been prqiared ill 8ecordan¢e with the Charities SORP (FRS 102) 'Accounting and Reporting by Chrities.. stsRmenl of R¢¢omm¢nd¢d Prndi¢¢ appli¢abl¢ to ¢harili¢s pr¢parin8 their awounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),. Firwicial R¢porting Stsndard 102 Yhe Financiaj Reporting StsndaTd applicable in the UK and Republic of Ir¢land' and the Ch111¢8 A¢t 2011. Th¢ fill181 statements have been prepared unthr the hi8tori¢ai cost ¢onvention. lTr¢om¢ All income is recognised in the Statement of Finarjctal Activities once the charity h enlitlemeni to the fimd5. it is probable that the income will be received and the amount can be measured reliabty. Expndlture Laabililies are T03n15ed 48 expenditure Is as there is a legal or ¢onsIntive obh'gation committing charity to thal pendItUre, il is Probabl¢ thal a transfer of 0DOmI¢ bthcfits will be requircd in Kttl¢mmt #nd the amount of the obligation ¢>n be mewured reli8bly. Exp¢nditur¢ is awowit¢d for on 4n accruth basis and has b¢en classified d¢r b¢adings that ag£r¢Rat¢ ail ¢ost Telated to the categy. Wbere Costs ¢8nnoi be directly attributcd to particular hcaditw httvc ten alkn¢ot¢d lo tivItI on a knis con3isteDt with the of Tanglble Ilxed assets Ikpr¢¢iation is provAd¢d 41 Ib¢ fr)Ilowing antMwI rates in ordcr to writ¥ off ¢h a68et ov¢r its estimated useful life. Freehold prop Long Icasehold Fixtur¢t> and fittingb Motor vehicles Computer¢qllipment 4Y on co8t 4Yo on cosl 25•/0 on r¢duciD8 balance 25•/0 on r¢dueiDg balance 25O/b on re(knting balance The eharity is exempt fmm tax its ch8fAtsble activities. Fuwd ¢¢oumtini UnTestricted funds ¢an be used in accordance with the ¢haTitsbl¢ obj¢¢tiv¢s at the discretion ofihe trlet8. Rest[1¢t fwids only be us¢d for Partilar restricted within the obj'ects of th¢ ¢haTity. Resttictions orise when speeifi¢d by the dMor or whw fond% are raised f(r particular restricted purDose8. Fwth¢r ¢xplanation of th¢ natur¢ and pury)08e of ¢ach fund 18 included in the notes to the finan¢iil ststements. Htre pur¢hase and le$l•g ¢ommltm¢nts Rrntals paid under operntiyjg leases are ¢baTg¢d to the Stat¢m¢nt of Financial A¢tiviti¢$ on a straigbt tine basis over the perirNI of the lease. Penilon coth and other p08t•retlrtm¢ne ben¢flts The ¢hariry opera*8 a defined Contribution pension schcme. C.ontTibutions payable tiy ihe charity's pension scheme are charged ro the Si¢M¢At of Financial A¢tiviti¢s in the ]Kriod to which thly relat¢. Page 6 continued...
GO GOLSPIE NOTES TO THE FINANCIAL STATEMEwfs- FOR THE YEAR ENDED 31ST MARCH 2025 OTHER TRADINC ACTIVITIES 2025 2024 FuDdraisiD8 events YMCA ball r¢ntal FRH T¢ntal Community bus bire5 MIDAS tsnIng 2,089 11.724 13.825 8,402 2,425 5.844 15,576 9.591 37.480 35.836 TRUSTEF3' REMbWZRATION AND BENEFITS There were no tnjstees, remuneration or other benefits for the year ejxled 31st Marth 2025 nor f the year ended 31st Tr4tarcb 2024. TruAtett' expeniel There wert tso ttu#te¢s' expenJ¢$ paid for th¢ y¢ar ¢nd¢d 31$1 F4Iarch 2025 nor for th¢ year ended 31st MaTch 2024. COMPARATIVKS FOR THE STATEMENT OF FtNANCIAL ACTIVITIES Unre8tricta fund Restricted ll¥COME AND ENDOWMENTS FROM Donatiorjs and kgacies 5,139 170.999 176.138 Other trading activities 35,836 35.836 Total 211.4 EXPENDITtJRE ON Chritabl¢ *¢t&vitles ChaTit4bl¢ A¢tivities Community Tr8nsport YMCA 25.813 31.229 27.357 118.217 2.656 18.945 57.042 27.357 121.197 7,271 243 7.539 2,980 4,61 S 5255 Transport actiYitie8 Fountsin Road Hall Flotyl Defa)c¢ Totsl 38.663 205 943 244.606 NET INCOMEIIEXPENDITURE) 2,312 {34.944) (32.632) RECONCILIATION OF FUNDS Totsl fimds brought forward 23.090 160,019 1113.109 TOTAL FIJNDS CARRIED FORWARD 125 075 150477 Page 7
GO GOLSPIE NOTES TO THE FINLryCIAL STATEMENTS- continued FOR THE YEAR EfiDED 31st TrlARCH 2025 TANCIBLE FIXED ASSETS Fixture8 Fr¢¢hold property Long leuelK)Id fittitl88 cosr At 1st April 2024 AdditioDS 179,(M)9 366,463 27.308 Ai 3 l$L March 2025 212 922 381568 DEPRECtA TION At 1st April 2024 arg¢ for year 28,231 28,570 7,159 At 3 1st March 2025 12.341 NET BOOK VALUE At 31st Mah 2025 177 182 338,339 17.832 At 31st March 2024 150778 337 893 Motor vehieles Coryuter uu)rnent Tot•18 COST At 1st April 2024 Addition$ 75,741 4,492 653,013 At 3 1st March 2025 115.015 7,121 DEPRECIATION At Isi April 2024 (arge for year 46,656 1,123 111.739 At 318t Mar¢h 2025 2,623 NET BOOK VALUE At 3181 Mah 2025 592 539 At 31st Marcll 2024 541274 DEBTORS: AMOitiYrs FALLING DUE W]THIN ONE YEAR 2025 2024 Trade debtors Other debiors Ppayrnen1g 3(K) 5.466 3.725 6.654 12.252 Page 8 continued...
GO GOLSP NOYES TO THE FINANCIAL STATEMENfS- ¢•ntfiDued FOR THE YEAR ENDED 31ST MARCH 2025 CREDrroiL&. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other er¢ditor8 CREDITORS: AMOiINfs FALLING DUE AFTER MORE THAN ONE YEAR 2025 2024 Other credith 493.613 503.862 MOVEMENf IN FUI¥DS Nct mov¢m¢Dt in funds Tran5fcTs betweett fiulds At 31.325 At 1.4.24 Unr*&trlcted Ilmd 25.402 5.393 30,795 R¢stri¢ted fund8 YMCA Building Coznmunity Transport Fountain Road HJll Manager Funding Flosxl D¢ffflKe Ptsyp4Tk Fund Develq)ment Officer 37.659 7,852 43,516 1.501 25,293 617 (32.707) 13.837 24,686 5.384 (16.413) {6) 8.637 13.589 21,689 68.202 6.885 8,880 611 125.(ry5 5.219 119856 TOTAL FUNDS 150.477 174 150.651 Net movement in funds, incIled in th¢ above ar¢ as follow5., Incoming resoU¢S Resource5 ¢xp¢nded Movejnent in fimds Unre$trlcled funds General fimd 45,807 (40,414) 5,393 Restrlcted funds YMCA Bullding Community TraDSPtsrt Fountain Road Hall Manager Fundins Flnod Ikf¢nce Playpark Fund 41.969 51,864 45,306 40.070 174.676) {38.027) (20.620) {34,686) {16,413) {31707) 13.¥37 24.686 5.384 (16.413) 277,512 282.731 5219 TOTAL FUNDS 323J19 323.145 174 Page 9 ¢onfinue4L..
GO GOLSP NOTES TO THE Fll¥ANCIAL ATEmENTS- continoed FOR THE YEAR ENDED 31ST MARCH 2025 MOVEMENT IN FUNDS- cltived Compar*tfves for movemetht In fun Net DN)vement in funds Ai 1.423 31.324 Unrestrl¢t¢d fwi 23.090 2.312 25.402 R¢strlctrd fundi YMCA Building Community TranSrt Foutst#in Ro8d Hall Manager Funding Flood Defence Playpark FUJ M¢ntal H¢#lth & WelIbeing Dev¢lopment Officer 57.183 4,538 34.566 19,525 21.948 617 7,550 (19.524) 3.314 8,950 (18.024) 3,345 37.659 7,852 43.516 1,501 25.293 617 (7,550) 160019 TOTAL FUNDS 183 109 150 477 Comparative net movement in funds. included in the above are as follows: Incoming Re50urn Movement expended in fjjt Unrestrkted Gener41 fvnd 40.975 (38,663) 2.312 Re4tr1cted funds YMCA Building Community Trnwrt Fuuntain Road H911 Manag¥T Fundin8 Flood Defenc¢ M¢DtsI Hcalth & Wcllbein8 DevelopDJent Officer 32.039 25.776 27,895 13.206 72.084 (51.563) 122.462} (18,945) (31.230) (68.739) (7,550) (19.524) 3.314 8,950 (18,024) 3.345 {7,550) 170999 TOTAL FUNDS 211974 Page 10 continue4L..
GO GOLSPIB NOTES TO THE FINANCtAI. STATFMFfS- comtinued FOR TIIE YEAR ENDED 31ST MARCH 2025 RELATED PARTY DISCLOSURFS Th¢r¢ w¢ no relat¢d parry transactions for th¢ y¢ar end¢d 31st March 2025. Pa1]
GO GOLSPIE DETAILED STATEMENT OF FINAliCIAL AcrtVTrtES FOR THE YEAR ENDED 31ST MARCH 2(125 2025 2024 INCOME AIYD ENDOWMENTS DollatlDll¥ awd kpclt4 Donations 9,342 252.260 24.154 5.139 146.1 $9 Amonisalion of capital grants 285,756 176.138 Other tradiD% •clivitle5 Fwmlraising events YMCA hall renthl FRH rental Communty l)us hires MIDAS training 2.089 11,724 13.825 8,402 1,440 1.425 5.844 15.576 9.591 37,480 35.836 Otber Income Oth¢r In¢on3¢ 83 TDtAI Incomlni rewurcei 323,319 211.974 EXPENDITURE Chrttble xetlvldei Wages So¢ial secwrity Ptn$ions Rtpairs Website & IT expenses SubscriptioDS Community bus and c8r costs otrice cost¥ TTanSPOrt activitie$ PlaypaTk Profe&sional ftts FOts]n Rd Hail general YMCA geDeT81 co 111.688 90,783 1,998 11,591 1.354 2.476 7.83 1 1.983 2.476 98.309 358 142 345 750 1.507 5.045 1,002 908 6.075 2,922 2.916 3,448 953 2J99 4.770 755 117 856 5,514 11.312 1.858 61,200 7,160 14.659 6,716 232.775 Training Rates and water Insur Light and heat Te]qOne & internet Fk)od DelezKe Fre¥hold prop Long leasehold FiAtur¢s aT)d fittin86 7,818 14.486 1.926 9.844 7.509 14.659 5,182 305.634 This pa8e does not fom part of the ststutory financial statements Pag¢ 12
GO GOLSPIE DETAILED STATEMEwf OF FINANCIAL ACTtvrnES FOR THE YEAR LYDED 31ST WCH 2025 2025 2024 Ch•rltable icllvllle5 Brought forward MotOT v¢bicks Computer cquipm¢nt 305.634 13.671 232,775 7,271 123 320.805 241.169 Support costs Governin¢e costs Auditors. r¢mlln¢ratiOll for audit wo 1340 1.667 2.340 3.437 Tola] resOUe$ expend¢d 323.145 244.606 Net ImcorneJ(expendlture) 174 This page does not fonn port of the ststutory financial stttements P•g¢ 13