SGG Business Services Accounts & Administration YJO Bv51ne55 5ervlc05 Incomè Ex onditure & Bank Reconclllatlon For The Period 1•tA ri12022- 31st March 2023 Int at Twen ve Re Istered Charf Number 46605 THF. IYSTI fuTE QF CIRTirirD SUE GROSVENOR MICB CB.Dip PM.Dip Membership No.. 316421 Regist￿￿ Practi￿ No.. 1(f226 Ima ine at Twen Seven Income & Ex enditur8 Account Year Ended 31st March 2023 Income In¢ome Misc ¢ash 2498.35 6121.7 8620.05 Expenditure Purchases Project Group General Expens6s Insurance Contra Admin. Stallonery. P081 Rent Audlt Repalr5 and Renewals 2125.67 240.09 3.13 3379.08 0.00 566.82 10000,00 200.00 2430.44 18945.23 Surplus Iransfermd lo accumulated fund -10325.18 Ima ine at Twen Seven Bank Reconciliatlon as at 31st March 2023 Balance as at 1st ApMI 2022 £25.734.63 Add Lodgernents for Ihe period £8,620.05 £34,364.58 Less Paym•nls for period £18,945.23 Balancg as al 31st March 2023 £15.409.45 Balanc& as per Bank St¥lment'. 15409 45 Add Outstanding Lodgements Less Outstanding Payments Balgnce as al 31st March 2023 £15,409.45 Difference £0.00 Cash in Hand £0.00 l ￿rtify that the foregolng Income and expendlture accounts ancf bank reconciliation for th6 Charity. Imagine at Twenty Seven ar? coriecl in accordance wllh the books produced and the information given to me. 12th June , 2023 Client A roval l approve the statements ard confirm that I have made avallable all relev preparalton. Sign /} APPENDIX 1 oscr Period start dale Month Year 04 2tY22 Period end dale 'Mcn Year 2Q23 Day D1 From To 31 Oftice of the Scottish Charlty Regulator Ref.erénce,and adminlstration.details Charlty namo Othèr namgs charlty Is known by R•glst•red ¢harlty number Charity'$ principal 4ddr•g$ Imagine at Twenty S8ven SC046605 Imaglw al Twenty Sev¢n I Postcod Namos of tho charity trusteos on datB of approval of TrustB•s' Annual Report Datè#,a¢tea.'It.;::.:.: 14n'atrfot.whole.'yearrl':':' Whole Year ,{o.r bg.dy.) éntlUéd:':t ChaiTperson TrLJStee Whole Year l Tiustee Whole Year Trustee Whole Year 10 11 12 13 14 15 16 17 18 19 20 APPENDIX 1 Reference and administration details" Names ol all other charlty trust8é5 durlng the peTlod, If ar5y. {for example. those who resigned Pdrt way through tho financial period) NIA Structure, governance and management Typa of govarnlng document Imagine al Twenty Seven Conslilulion (Reviewed 20221 Trustèè récrultmént and appolntment Trustees are recruited through the membership of the charity. Proposed Iruslees are voted upon by the membership having haé lime lo meet wlth them and con51dor thelr 5uilability for the role of Iruslee. All Iruslees must reslgn al the annual g•noral meellng bul may ba redecled by the membershlp. Objectives and activities Charltable purposes The advancement of education by provision of work skills and training to adults who are disadvantaged from mainstream employment. The advancement of Ihe arts, herilage, culture or science by promotlon of opportunities which allow lo¢al talent lo flourlsh. See addillonal informallon Summary of the main artivities In relation to these objects The charity provides vocational training and occupation to people with disabilities who are long term unemployed. This normally includes 30 hours of training p9r week over 48 weeks. The training based in the Imagine al Twenty Seven shop is split between teaching individuals new skills in creative craft work and vocational skills including health and safely, money handling. counter and customer Service. stock display. and the development of personal and social skills that will help build confidence and self-esleem. These usual activities, however. were severely re81ricled during this finanGial period due lo the Covid pandemic. APPENDIX 1 AGhlevements and p.erformance Summary of the main achievements of Imagine at Twenty Seven proved lo be a viable enterprlse provldTrng training and the charity during the financial period trading in the Banff community. As w&ll as developlng opporlunlties for peopl8 with leaming disabilities in managing a retail oullet, developing customer earè and shop management, il prowded a retall oullgt for 300 plus artists and crafters Ihroughtsul Scotland. Thé shop was well regarded in the cornmunity and proved over the years lo be a v(abl8 enl8rprise, fulfilling the aims of the SCIO. Thè continulng Covid pandèmic And aftoreffecls of that rnoanl that the Imagine shop was curtailed in re.openlng. Th6r8 was also an Issuè followng an Ele¢lrical Inslallaiion Crjndltlon Report IEICRI ¢arrled oul in January 2020. This led to a protracted dlspule between the landlord and the mana9ernenl of Banff Day Opportunilies IAberdeenshirB Counc51 l Hoallh and Soclal Partnershlpl On 01109122 the Trust888 of Imagine met for 8 routine meeting with the manager of Banff Day Opportunities, along with his Ilne manager. Durtng this meefjng the line manager announced that the Wealth and Sociol Care Partnership would not contlnue wllh th& arrangement of two members tsf slaff from 88nff Day Opportunities supporting Imagine even though all those wllh learnlng disabilitlgs were known lo and attending Banff Day Opportunities. The rnan8gor Indlcated that those who had attended Imaging no longer wSshed lo do so. When asked if they and Iheirfamllles had bean consulted the Truslees were told that that was Iha CBSO. Thece is no evidence of IhSs and families who hav6 been slnce asked w818 not 8war& of Iha withdrawal of sl8ff from the prol8cI. The Trusleos had no previous knowledge of Ihls do¢Ssiot). The rnan8ger suggested that Ihe TruBlees Bhould conllnue wllh the Soc181 Enterprise, but It was polnted out that th1s would negat8 the agreed social purpose of Imaglne al Twenty Seven. Two local Aberdeenshlre Councbllors ware contacted by thè Trustees lo info thorn of the declslon about th8 charlly. When they eventually responded they admilled that as Counclllors. they had been ineffgcllve and U)elr communlcalion. wllh the 1rn8gina Trust had baan lackirtg. The Trusl88s feel that th¢)y have no cholce but lo dlssolve Imoglne as a solvent SCIO and VAII apply to OSCR for pèmlsslon to do so. Financial review Brièf statement of the eharlty's po51cy on rèsorves Any reserves are held as working capital lo assist in cash flow fluctuations. Detalls of any deflclt NIA Donated facllltles and servlces {If any) None APPENDIX 1 Other optional information Further lo our charitable purpose the alms of Imaglne al Twenty Seven are, Ensuring adu115 with di$abililie$ will have opporlunllles lo learn new skllls and make products for sale lo the publi¢. To promote feelings of self esteem and have a valued role. To promote accesslblllty lo the publlc to its town centr8 premises and integrallon with the wlder public. Helplng people with disabilities lo have Increased soclal opportunllies through engagement wlth the community and lo form natural ne￿orkS of support. Ensuring people with disabilities will be able to demonstrate their conlrlbullon lo the community within a model of co- production. Developing partnershlp opportunities with a range of communlly and business enterprises Declaration Thg tru$te8s de¢lar& that they hava approved tho trustees. report abovo. Signad on knèhalf af thè charity's trust&ès Slgnaturel51 Full name{s Posltlon (e.g. Chalr Date APPENDIX 3 OSCR Scottth Cforty ReguL3tor Independent examinerfs report on the accounts Report to the ChaTty n¥Tre tru8teeslmembern of Imagine at Twenty Seven Reglstsrod charlty SC046605 numbor On the accounts of the charity forthe poriod Period start date Mrrth PerirAd end dale Month YeaT Year oi Set out on pages 1 Reg￿tIve The chanty's tnJstee5 are re5Wns1b￿ for the preparalM)n of the accounts in accordance responslbllltfes of wrth the term5 of the Charrties and Trustee Investment Iswtlandl 2a05 Act and the trustees and examlner Charities Accounts Iscodandi Regulations 20Q￿ las amended). The charity Iruslees consider that the audit requirement of RegUla￿n 10111 Idl of Ihe Accounts Regulations does not apply. It is ￿rA resF)C￿Sibl1Ity to examine the accounts as required under section 44111 Icl of the Acl and to stae whether particular matters have come to my attention. Bas18 of Independent My examination is cafried out in accordance with Regu￿t￿)n 11 of the 20C6 Accounts exomineV$ S&￿ement RegUlat￿nS_ An exarninat'on includes a review of the accounting records kept by the charity and a comparison of the ¥¢ounts presented with those records. 11 also includes consideration of any unusual items or disclosures in the accounts and seeks explanatiofts from the trustee> (onceming any SL+ch matters. The procedures undertaken do not provide all the eviden￿ Ihal would be required in an audit and, consequently. I do i not express an audit opinion on the view given by the ac£ounts. Independent examinerfs statement In the ¢outse of my eyaminatvn, no matter has come to my attention. Signed.. Name: Relevant professional quallficationls) or l￿dY Ilf any)= Date: 12th June, -LUte a= Certified Boo£keepers Addro8S'. 'PIo888 del8t8 th8 words in th8 brnthets rt ttw do not aptrfy. rf I￿￿d5 do aFvty. set oththose rnattets wlM¢h h•¥* lo your attentlDn on the fDllowny page APPENDL%2 Imagine at Twenty Seven Receipts and payments accounts SC046605 OSCR Foi the P¢ii Irom SccllLqhChanty ReDihtor oi 1012 03 Soction A Statement of receipts and payment5 IlntQ5tr￿.tert fynd Expondabl Perrnanvnt Yotaifundh last Pgrlod lunds lunds loh*4r•itE ttynw•4tE ifjnw¢•l£ A1 Al￿1p* DonaiiDllS Le9aBky REc8lplb from fu￿jral51ffj a¢iwliSS CTOSS Ir8diw ie¢eipts rorn Inva$tmeNsoi prKI0￿ bthldlt¥% Ronls From18￿ & bthldw¥s rosB rYco￿l .620 8.fj2Q 620 A2 RoGoSpts Irarn i••Dt& Inv••lrn•nlvln* PioGq4ds Irarn s41*ol flxedosB£I8 Tot•lrec*rs q.620 8,620 A3 paynllnti Expo￿05 lufuThYra151w 1b,74S InY•siM9￿ m4nao•m•nl£obi P￿rnIn1> r•Iiiiwd￿oC1IY ¢3ovwft•wcos1s.' 200 20Q Pmpuril*noI 8nmr&1 AG¢Quni$ Leg4lcty411 hgr A3Sub lot•1 t?,>4S te.945 A4 PoyrngnLq r4llltIAw ttsaiiotand Inv•%tmènt mu¥Dmqn PuKha$g601 as￿lS PuKha$g ollnvsslfflonl Al Syb iol•l roialp•yment8 10,945 10,325 AS Tr8ngfÉrs tolllroml f¥ndB Surplu51lM¢lV rory 10,325 AppE￿Ix2 Imagine at Twenty Soven Section B Statemènt of balances SC046605 tunds and0￿ment funds loneMeM£ Tatal I￿Epert￿Y nd$ *ar+&iE B1 Cash lunds 25,735 ZS.T35 Svrplusl l¢gth¢16hown QDMBlptsand y￿ntI JCCDW 11Q,3251 15.410 1S,410 a¢¢MIi(Èll Dpk311 Li*yc B2 lJbVèSlmértlS n2llit￿£ BJ Olhoras#•t8 T(rt41 L•Hy•i iorA4i•klR Toknil Lwwr 8$ Cortllngonl Ilablllllès lolal 819nrd byo1* Iryjtet Prfnt N1mo Dilè of li 20224KJOSCRftKww Powm•nii D￿thr2407 APPENDIX 2 Imagine at Twenty Seven SC046605 Section C Notes to the Accounts C1 Nature and purpose of funds (maybe statedon anslysis of funds worksheels) Type ol 8ctiwity o¥ p¥olect supported tlurnbgrotqr4nts madè C2 Grants Total C38 Trustee remungrallon If no r6munèra￿offt wa8 pald during Ihb pèriod 10 any ¢hJrity Iru61ee or person connected le Irusloo ¢ross Ihl$ box lotherwSse compl&Le $e¢Uon 3bl Authorlty undèr whlch pgid C3b Tru¥tsg r¢rnunèratlon. detall8 C40 Tru¥t¢g 9xp?n¥o$ If no expen869 W@re paid io any chailly Irustee durlng tho perfod than cress Ih18 box lolherwise comp￿te s¢cllon 4bl Numb•y Df trufji•g1 C4b Trvsts8 •xp8nses. dota118 Tr•DM¢iion BDlon¢• alure of r¢latlon5hi NatLire of transactlon C5 Transactions wlth trustses and ¢onn8cted p8rsori$ C6 Othèr infom)ation 2022-2023 OSCR Rqc¥pts and Paynwnts unsvjned INotè5 D*¢ombBr 20D7 APPEND1¥2 Imagine at Twenty Seven SC046605 Additional analysis111 *ln•ly¥l• p•Y￿￿ts Lknr4strlGt Tman4nt TolilcurreTht lunds lun¢$ lonHM*E eomd 19 Scolli9hGownwi Bu94n•iS Gi$n l Gr•nts Unr¢slrlGlod T¢t*l*s¢p•rS)d Yotsi 3 91•11 r•¢•lpts from olhgfo*4rf1*J• •BI￿lI1 Unli*trkt40 fuTrd To￿1 ¢uir• RblirklidfUAI TOWl•blWIOd IÉ T•1 4 Paymonix r•lJUng dli•ciiytocharfia*l• act1￿1￿• Unr•ilrklod RqstNctodlundi IndoY4Thqllt •ndw4m•nl Tal￿1￿1P1￿0d 20Yk402305CP RV¢￿￿￿#rt￿PWÈh￿￿S*fi￿rfdHIn￿lnrth&IlI APPÉNDIX2 SC046605 Addition31 analysis121 S Broakdown ofvnre51rfcted TOt•i TO*JI unruirtGlid rundslaslP•tIOO Otsnali￿S L¢ ft8¢elpi$lI￿IUttdIal9￿ Income 110￿1 inveyiinenls therlhvn l*nd&nd buildin9 Gros5 l10m￿h¢rcb•Tr1•b10 •CllMIi•$ tot R•c*lpt•lromJs$91S 5nvNtmont¥41•0 ProcÈetsiiom$£iè Dffixeuasa419 r¢coeds Sub ror•l Gr¥nig Jffl¢ don¥irorrf C4DVQMllll¢Q ¢0515.. LOWI GOS18 Stsb ltst*i P9ytt￿nL* taiaiirtll t4 01111 Èna irtv•iim4rtt I￿rr￿￿￿oI olflxod Purchnso Dllnvuskn•nls Tot•lpaym•ni8 Yryn•lfjrn Iv 1lfr0mlf￿n*11 Surplus/ldelklt)fwy•w Nqlui• and 08B vffvnd• 2023Q02305¢RRÈcwondPÉyMÈTht#unÉ￿￿È￿￿￿luO￿#1￿ét￿￿(2) Dwrqrnbw 2NT PPEWE1¥2 Imaglne at Twenty Seven SC046605 Additlonal analysl$131 6 Pr•akdownolr•51rkled fund8 T¢t8lr••tyiet*d rlod DDTrbbDn$ RK*pi$ fram 1unar*slnogtN￿l￿8g Ir￿dIng r8colpts IncomB TrcminYe5im#nl4dherthMlbndJr￿bUllonI• Ronis fwi lan¢ & trAJildin Vr¢￿￿trO￿lil¢QrfiX¢d￿￿L1 Sub cot T•l•lrn¢olpts Clro¥3trDthll4 pDymuni GrAThIS AU¢illlnd￿•nd￿1 PropJr•1ion of•Thnwli¢Mun1$ L¢901 c0519 Poymini* rèloitho w a•ut•nOlnv•iitMnt mov•m4nt PuthO5es ofnxqd a$S•15 Puith&Sq uli¢¥gSlmèniè Sub roi Tol￿paYmentS 7ransfor•lolllroml lund* SL*rplu$/fdeif¢wfcryeAr u¢ o•• ollund• DeGethET2DDT