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 F￿liV#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 Finsnci*l Statements
Detsiled Statem¢Dt of Finanei*l 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 Fin￿￿la] 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 apPropri￿e protection of the public. We also held and additional
one-day eveni in the sumrner in order to ueate op￿rtunItieS 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 d￿￿enl 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. Ap￿intMent 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 tn￿ee$ ffly examIn￿lon 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 resp￿1 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[nin￿l0n. I confirm that no M￿erial 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 re￿rt 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 ENDoWME￿fS FROM
Donations and legacies
6.806
7,300
h¢r trading activities
7.813
9.906
Tot*1
14.619
17.206
EXPENDITURE ON
Ch4ritsble activities
Charitsble activities
14.057
15,641
NET INCOME
562
1.565
REcof4CILIATION OF FUNDS
Total fi￿d$ broughi fotvard
16.682
15.117
TOTAL FUNDS CARRIED FORWARD
17,244
16.682
The notes forni part of these fina*ial 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 Ma￿h 2026 and were
signed on its behalf by=
G BroadhuN- Trustee
A Nelson- Tn￿tee
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 f￿ancial 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 P￿tice 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 rel￿e￿ 10 the category. Where costs caT￿0t 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 fi￿dS can only b¢ l￿d for particular restrided purposes within the objects of the charity. Restrictions
arise when S￿ified 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 I￿SIng cotnrnitments
Renta15 paid under operating leases are ch￿ged 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 per1￿j ￿ 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 hi￿ee$, 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 fi￿d
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. i￿luded 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 Fina￿claI 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 & reneW￿S
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 d￿5 noi f(Km pan of the staMt(My fmancial statetnents
Pa8e 10