REGISTERED CHARITY NUMBER- SC046881 Report of ¢h¢ TrM$tees UDaudited Fittaneial St•l¢mettts for the Ye•r Ended 30 June 2023 for Helen5burgb Winter Festival SCIO Macleod Fulton Scottcourt House Wesi Princes Sire Helensburgh Argyll & B¢ G84 8BP macleod fulton chartered accountants & business adiisers
Helensburgh Winter FliV#1 SCIO Contents of the Fin#neial Stsiejnents for the Year Ended 311 June 2023 ge Report of the Trustees Independent Examiner's Report Statement of Financial Artiviti¢5 Ba14nce Sheet Notes to the Finsncil Statements Detsiled Statem¢Dt of Finaneil Activiti 10
Helensburgh Wirtter Festival SCIO Report ofthe Trustees for the Year Ended 30 June 2023 The trusiees present their report with the financial smements of the charity for the year ended 30 June 2023. The tThsiees hav¢ adopted the provisions ol A¢couniing and Reporting by Charities.. Ststement of Recommended Practice applicable io charities preparing their accounts in accordance with the Finla] Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (eff¢ctive l January 2019). OWECTIVES AND ACTIVJTIES Objectives and aims Helen5burgh Wini¢r Festival prornotes. advantts and fvrthers charÈtabl¢ Purposes primartly through the focal F¥)int of the organisation of a community f(Kused Winter Festival. Encouraging the community land others fn)m further afield) to ome together in Helensburgh and its surround4 io celebraie and ¢njoy its hisiory. culture and community spirit. The SCIO will aim to encourage a wide and div¢r5e rdnge of participants in the community evenl and seek io Work in collaboration wilh charities and other5 to build its sucre5s alongside other projects and events with community involvement promoting Helen5burgh. Helensburgh Winter Fesiival %ek5 Vdch year to hold an 0 air event in the iown around the end of November. Thi5 complies a Mark¢L togethei with various fairground rides and other attraction5, such as reindeer and Santa's Grotto, together with live eniertainrneni from a t¢rnpordry stsge. The lattu provides op)rtUnity for local 'acts' such &% ¢hoir and dance 5ch(KTrls io perforrn alongside other professional entertain¢rs. ACHIEVEMENT AND PERFORMANCE Charitable activities We were able to hold a successful winter festival with apProprie protection of the public. We also held and additional one-day eveni in the sumrner in order to ueate oprtunItieS to raise fuTrds for the wint¢r festival and to encourage additional visitors to the iomm. Both events were con%ider¢d to highly successful in bringing the community together as well as attracting addilional visitors. STRUCTURE GOVERNANCE AND MANAGEMENT Covtrning document The charity is controll¢d by its goyeming denl a deed of and con5titule5 an uninco4x)rated charity. Reeruitment and apw>intment of new trustees Recruitment and apwintmeni ol additional trustees is undenaken by the current In]sltts, based on the skills and experien¢¢ for the furtherance of the trusts aims and objectives. This is also mpered by the available pool of willing volunteers. ApintMent of new or addiiional tW5tees is by majortty vote of the tn]ste¢s. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity Dumber SC046881 Prin¢ipAI address 14 Bain Cresc¢nt Helensburgh G84 9DD Trustees G Broadhurst lappoinied 1.722) A Nelson (appointed 1.7.22) J Clark (appointed 1.7.22) F Howard (appointed 1.7.22) G Miichell lappotnted 1.7.22) G Barr (appointed 1.722) (resigned 30.922) Page I
Helensburgh Winter Festival SCIO Report of the Truste for the Year Ended 311 June 2023 REFERENCE AND ADMINISTRATIVE DETAIIS Independent Examiner Macleod Fulton Scott¢oun House West Princes Str¢¢t Helensburgh Argyll & But¢ G84 8BP Approved by order of the tmwd of trLLSt¢¢s on 12 March 2026 and signed on its behalf by: G Broadhurst- Trnste¢ Page 2
Independent Examlner'5 Report to the Trnsttts Of HeleN5burgh Winter Festival SCIO Independent ei4miner's report to the trustees of Helensburgb Winler Fttlival SCIO I report to the charity tnee$ ffly examInlon of the accounts of Helensburgh Winter Festival SCIO {the TrLLSt) for th¢ year ended 30 June 2023. Responsibilities and basis of report As the Charity trustees of the Trust you are responsible for the Fyeparntion of the Count5 in accorilance with th¢ requiretnenis of the Chtiriti¢s Act 2011 (Yhe Aci,). I report in resp1 of my examin*ion of the Trust'5 accounts carried out wider Seclion 145 of th¢ Act and in carrying out my examination I have followed all appli¢able Direclions given by the Charity Commission under S¢dion 145{5)(b) of the Act. Independent ¢xaminerfs staternenl I hav¢ compleied my eX4[ninl0n. I confirm that no Merial matter5 have come io my attention in connection wilh the ekimination giving me cause to Ixli¢ve in any material respect: accounting r¢cords were not kept in Tespeth of the Trust a5 required by Section 130 of the Act. or the accounts do not accord with those records; or the accounts do not compty with the applicable requirem¢nts concerning the form and content of accounts set out in ihe Chariiies {Accounis and Reports) Regulations 2(M)8 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent exominaiion. I have no concems and have come across no other matters in connection with the exaininalion to which attenÉion should be drawn in this rert in order lo enable a proper understsnding of the accounts to be reacheil. Mhairi Fulton BA CA The Institute of Chart¢r¢d Accountants of Scotland Macleod Fulton Scottcourt House Wesi Princes Stre Helensburgh Argyll & Buie G84 8BP 12 March 2026 Page 3
Helensburgh Winter Festival SCIO ststernent ol Financial Activities for the Year Ended 30 June 21)23 30.6.23 UnreslTieted fund 30.6.22 Total funds Not¢s INCOME AND ENDoWMEfS FROM Donations and legacies 6.806 7,300 h¢r trading activities 7.813 9.906 Tot1 14.619 17.206 EXPENDITURE ON Ch4ritsble activities Charitsble activities 14.057 15,641 NET INCOME 562 1.565 REcof4CILIATION OF FUNDS Total fid$ broughi fotvard 16.682 15.117 TOTAL FUNDS CARRIED FORWARD 17,244 16.682 The notes forni part of these finaial 5tatern¢nts Page 4
Helensburgh Winter FestiV41 SCIO Balance Sh¢et 30 June 2023 30.6.23 Unrestrieted fund 30.6.22 Totsl funds Notes CURRENT ASSETS Cash at bank 17,244 16,082 NET CURRENT ASSETS 17,244 16.682 TOTAL ASSETS LESS CURRENT LIABILITIES 17,244 16.682 NET ASSETS 17.244 16,682 FUNDS Unrestricted fimds 17.244 16.682 TOTAL FUNDS 17,244 16,682 The financial statements were approved by the Board of TnLstres and authorised for issue 12 Mah 2026 and were signed on its behalf by= G BroadhuN- Trustee A Nelson- Tntee Thc notcs lonn pan of these fmancial st*ements Page 5
Htlensburgh Winter Festiv41 SCIO r4otes to the Financial StsieTheTrts for the Y¢ar Ended 30 June 2023 ACCOUNTING POLICIES Basis of preparing the fancial statements The financial Stsiements of the charity. which is a public benefit eniiry under FRS 102, have been prepared in accordance with the Charitie5 SORP (FRS 102) 'Accounring and Rewning by Charities= Statement of Rec(*mmended Ptice applicable to chariues preparkng their accounts in a¢¢ordance wilh the Financial Reporting Standard applicable in ihe UK and Republic of Ireland (FRS 102) (effeclive l January 2019),. Financial Reponing Stath 102 Tr Financial Rewing Stsndard applicabl¢ in the UK and Republic of Ireland. and the Charities Act 2011. The financial statements have tr£en prepared under th¢ historical cost convention. Incorne All income 15 recognised in the Statemeni of Financial Activities once the charity has eniiilem¢nt to the funds. it 15 probable th the income will be received the amount can be measured reliably. Expenditure Liabilities ar¢ recognised as expendin¢ as s(K)n as there is a Icgal or consttu¢iive obligation committing the charity io expendiiure. it is probable that a transfer of economic benefits will be required in settlemeni and the amount of the obligation can be measured reliably. Expenditure is a¢counied for on an accruals basis and has been Classified under he&lings that awegaie all Cost rele 10 the category. Where costs caT0t be directly attributed to particular headings tlw have been all¢)cated io activities on a basis cmsislenl with the use of resour¢e5. Taxation The charity is exempt from tax on its ¢haritsble aciivilie& Fund aceounting Unrestricted fimds can be used in accordance wtth the charitsble objectiv¢s at the discretion of th¢ trustees. Resirici¢d fidS can only b¢ ld for particular restrided purposes within the objects of the charity. Restrictions arise when Sified by the donor or when funds are rni5¢d for particular restricted purroses. Further explanation of the nattwe and purpose of each fund is included in the notes io the fmancial %tAternents. Hire pureha5e and ISIng cotnrnitments Renta15 paid under operating leases are chged io the StsM)ent ofFinancial Activities on a straighi line basis over the period of th¢ le. P¢nsioD Costs and other post-retirement benefits The charity operdies a defined contribution pension scheme. Contributions payable to the charity's pension scheme arc charged to the Siat¢rnent of Financial Activities in the per1j which they relate. OTHER TRADING ACTIVITIES 30.623 30.&22 Fundrnising events Events income 585 7,228 1.280 8.626 7,813 9,906 Page 6 continued...
HtleDsburgh Win¢¢r Festival SCIO Notes to the Financial StstementS- Colltinued for the YeAr Ended 30 June 21123 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, rernuneralion or other benefits for the year ended 30 June 2023 nor for the y¢ar ended 30 Jun¢ 2022. Tru5tees' eipemses There were no hiee$, expen5¢s paid for the year ended 30 June 2023 nor for the year ended 30 June 2022. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES UDrestricted fund INCOME AND ENWWMEI¥TS FROM Donations and legacies 7,300 Other trading activities 9,906 Total 17,206 EXPEIYDITURE ON Charitable aetivities Chatitablt activities 15.641 NET JNCOME 1.565 RECONCILIATION OF FUJ¥DS Totsl fvnds broughi fotvard 15,117 TOTAL FUNDS CARRIED FORWARD 16,682 MOVEMENT IN FUNDS Net movement in funds At 30.6.23 At 1.7.22 Unrestricted (ndS General fid 16,682 562 17244 TOTAL FUNDS 16.682 562 17,244 Page 7 continued...
Hele*sburgh Winter Festival SCIO Notes to the FinaDci81 Statement5- continued for the Y£ar Ended 30 Jthne 2023 MOVEMENT EN FUNDS- continued Net movement in fimds. iluded in the alKtrve are as follows.. Incoming resourees Resoureeg expended Movement ID funds Unrtstricted fyDds G¢n¢rdl fund 14.619 (14.05D 562 TOTAL FUNDS 14.619 (14.057) 562 Compar¥tives for movement in fvnds Nel tnovernen¢ in funds At 30.6.22 At 1.7.21 Unreslricted funds Generdl fund .565 16.682 TOTAL FUNDS 15.117 1.565 16,682 Comparative net movement in fund& included in the above are as lollows: IDeomlng Resovrees eipend¢d Movemtnt in funds Unrestrieted funds Gen¢rnl fund 17.206 (15,641) 1.565 TOTAL FUNDS 17.21 (15.641) 1,565 A current year 12 months and prior year 12 months combined p)sition is &$ follows: Net movement in funds At 30.6.23 At 1.7.21 Unrestricted funds General fund 15.117 2.127 17244 T(yfAL FUNDS 15,117 2.127 17,244 Page 8 ntinued...
Helensburgb Winter Festival SCJO Notes to the Financi41 Statements- eontinutd for the Year Ended 311 June 2023 MOVEMENT IN FUNDS-totttiDued A current year 12 months and prior year 12 months combined net movement in fund& included in the above are as follows- l*coming Remurtes eipeDded Movernent in fynds Unrestricted funds General filnd 31,825 (29.698) 2.127 T(KfAL FUNDS 31,825 (29.698) 2.127 RELATED PARTY DISCLOSURES There were no related party transactions for the year enthd 30 Jun¢ 2023. Page 9
Helensburgh Winter Festival SCIO Detsiled Ststement of FinaclaI Activities for the Year Ended 30 Jutte 2023 311.6.23 30.&22 IIYCOME AND ENDOWMENTS DoD*tion$ aTrd kgacies Donations Grants 1.806 2,800 4,500 6.806 7.300 Other trading activities Fundraising events Events income 585 7.228 1.280 8.626 7.813 9.W6 Tolal incoming resourees 14.619 17.206 EXPENDITURE Charitable activities Purchases Equipment hire Attraction hire Contrdcto Web hosting Computer software R¢pairs & reneWS Insurance Hall hire & 5ubsistenc¢ Advert15ing Sundries Stripe charges 557 5,104 2,065 2.147 437 5.404 500 1.328 500 144 2.548 2.706 334 1.572 495 866 573 1.703 105 14,057 15,641 Total resources expended 14.057 15.641 Net income 562 1.565 This page d5 noi f(Km pan of the staMt(My fmancial statetnents Pa8e 10