GAIRTH SCIO Scottish Charity Number 046845 Annual Report and Financial Statements For the Year Ended 31 December 2024
Ti"Iistees' Aiiiiual Report For the year ended 31 December 2024 The trustees present their report together with the financial statements for the year ended 31 December 2024. Reference and Administrative Information Charity name Gairth SCIO Charity no SC046845 Address Current Trustees Structure, Governance and Management Constitution The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered as a Scottish Charitable Incorporate Organisation on 14 September 2016. It has a single tier structure and as such the trustees are the members of the charity. Appointment of trustees Any individual can apply to the Trustees to become a Trustee. Decisions are made at meetings of the trustees. There must be a minimum of three and a maximum of seven trustees. Page | 2
Objectives and Activities Charitable purposes The organisation is established for charitable purposes only, and in particular, the objects are: The relief of persons who are refugees, displaced persons, asylum seekers and immigrants, [including those at risk of deportation,] who are in need, by reason of age, ill health, disability, financial hardship or other disadvantage, including but not limited to the provision of information, advice and support. To advance education and raise awareness about the status, rights and needs of refugees, displaced persons, asylum seekers and immigrants including by training and capacity building local groups and communities to provide information, advice and support. To advance human rights (as set out in the Universal Declaration of Human Rights and subsequent United Nations conventions and declarations, the European Convention on Human Rights and the Human Rights Act 1998). Activities There have been no activities in the year other than those outlined below. Achievements and Performance Two grants were made this year to assist towards Home Office fees for refugees or other vulnerable migrants for renewal of temporary leave to remain. Financial Review Three donations were received during the year, As mentioned above, two grants were made this year and in addition expenses were incurred in connection with attendance at a networking conference on the issues of concern to Gairth Reserves Policy The general policy is to maintain a low level of reserves and to solicit additional donations as required for approved grants. Future Plans We intend to slowly expand the advertising of the availability of grants, and to continue to support Scottish Faiths Action for Refugees and Justice and Peace Scotland as they develop their campaign ideas. Page | 3
Examiner's Report For the Year To 31 December 2024 Independent Examiner's Report to the Trustees of Gairth I report on the financial statements of the charity for the year ended 31 December 2024, which are set out on page 5. 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) Act 2005 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The charity's trustees consider that the audit requirement of Regulation 10(I)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section (44)(1)(c) of the 2005 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 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 view given by the accounts. Independent Examiner's Statement In connection with my examination, no matter has come to my attention: I 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 Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 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. 18 April 2025 Page14
Statement of Receipts and Payments for the Year to 31 December 2024 2024 2023 Donations 4,390.00 1,590.58 Total Receipts 4,390.00 1,590.58 4.30 4,514.20 2.80 2,750.00 306.00 Bank Charges Grants Networking Total Payments 4,518.50 3,058.80 Surplus/(Deficit) for the period Statement of Balances as at 31 December 2024 128.50 1463.22 2024 2023 £563.51 Cash at bank There are no other assets or liabilities as at 31 December 2024 £ 435.01 th Approved by the Trustees on 18 April 2025 and signed on their behalf by. Trustee Trustee 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 objects of the charity. There are no other funds at present. 3 Related party transactions Expenses of £NIL (2023 £306.00) were paid to trustees in 2024 Donations of £3,700 (2023 £1,250) were received from trustees during the year Pagel 5