REGISTERED CHARITY NUMBER: SCI)46881 Report of the Trnstees and Un*udi¢ed FiTr8neial Ststemtnts for the Year Ended JO June 2024 for Helen5burgh Winter Festival SCIO Macle(Ml Fulton Scollcoun House Wesi Princes Street Helensbllrgh A¥[1 & Bu G84 8BP macleod fulton chartered accountants & business advisers
Helensburgh Winter Festival SCIO Cont¢Nts of the Financi¥41 Statements for the Year Ended 311 June 2024 Page Report of the Trustees Independent ExaThiner's Report Stt¢rnent of Financial Aetivities Balance Sheet Notes ¢0 tbe Financial Statements 6 to 9 Detailed Stattment of Finlltl*l AdiYitie5 10
Helensburgh Winter Festival SCIO Report of the Trustees for the Year Ended 311 June 2024 The ttwstees present their rert wilh the financial 8ternents of the charrty for the year ended 30 June 2024. The tteeS have adopted the pr(>vision5 of Accounting and ReTting by Charities= Sthiement of Recommended Prnctice applicable io ¢harities preparing their accounts in accordance with the Financial Rew)rting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). 0EcTIVEs AND AcfIviTIES Objeetives and airn5 Helensburgh Winier Festival promole5, advances and fiffthets charitable purposes primarily through the focal p)int of the organisation of a community focused Wint¢r Feslitral. Encourdging the community. (and oth¢r5 from funher afield) io come togeiher in Helensburgh and its surrounds. 10 celebre and enjo). its history. culwre and community spirit. Helensburgh Winter Fesiival seeks each year to hold an open air event in the town around the end of November. This complies a maTkeL together with various fairground rides and other attraciions. such as reindeer and Santa's Grotto, together with live entertainmeni from a iemporary stage. The latter provide5 OPPOrtuniry for Ictal 'acts' such as choir4 and dance %hools to perfonn alongside other professional entenainers. ACHIEVEMENT AND PERFORMANCE Charitable activities During ihe 2023n4 financial year, the charity Silccessfully delivered knth the Helensburgh Summer Festival and the Hel¢nsburgh Winter Fesiival. providing a progrdrnme of inclusive events for the local community and visttors. Across both festivals, a wide rdnge of aciiviiies were organised including markel live music. family entertainment. cornrnunity perfornwices and se&8onal attradions. Th¢ ¢vents attTacied thousands of atteTKiees to th¢ town centre and provided OPrtUnItieS for local businesses, trader community groups and perfomws to participa. Volunieers and Ial organisations played an imponani role in supwrting the delivery of the festiva15. These events helped sirengihen community 5piriL encouraged community partjCLpation and contribui¢d t*)sitiv¢ly to the loca] economy by increasing footfall and supFthing local businesses. STRUCTURE. GOVERNANCE AND MANAGEMEIYT Governing document The charity is cfjntrolled by its governing dUmen( a deed of trust and constttuies an uninco4x)rated charity. Recruitment and appointment of trustees Recruitment and appointment of addiiional trusiees is undertaken by the current trustees, bakd on the skills and experience for the fihe[anCe of the trusts aim5 and objtttives. This is also temr¢red bj. the ovailable p(M)l of willing volunteers. Appointment of new or additional tyusiees is by majority ve of the tsugtees. REFERENCE AND ADMINISTRATIVE DETAIIS Registertd Cbarity number SC046881 Principal addre&8 14 Bain Crescent H¢len5burgh G84 9DD Trustees G Broadhur51 A Nelson J Clark {re5iwd 31.1.24) F Howard G Mitchell (resigned l.11.23) C Richardson (appointed 1.7.23) {r¢5ign¢d 1.9.23) Page I
Helettsburgh Winter Festfv*l SCIO ReIrt of the Trustee5 ror the Year Ended 30 June 21)24 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Macleod Fulton Scoiicollrt House West Princes Stre Helensburgh Argyll & But¢ G84 8BP Approved by order of the board of trustees on 20 March 2026 a1 siw)ed on its behalf by.. V J PJftxLd io G Broadh si- Trust Page 2
Independent Examiner's Report to the Trustees of Helensburgh Winter Festival SCIO Independent examine$ rtport to the trustees of Helensburgh Winier Festival SCIO I report 10 the charity trnstees on my examination of the accounts of Helensburgh Winter Festival SCIO (the Twst) for the year ended 30 June 2024. RespoDSibilities and basis of report As the charity trustees of the Tn1 you are reswTrnsible foT the preparation of the accounts in accordance with the r¢4uirements of ihe Charities Ad 2011 ('the Aci.). I report in respecl of mv examinatÈon of the Trusi's accounts carried out under S¢ction 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission und¢T Section 145(5Xb) of the Act. IndependeDI ex*miner's statettlet I have completed my exatninalion. I confirn) that no rnaterial TnatteT5 have come io my anention in ¢onnection with the examination giving me cause to lieve that in any material res5.. accounting records w¢re not kepi in respeci of the Tntst &¥ required by Section 130 of the Act: or the accounts do not accord with those reconls: or the accounts do noi comply with the applicable requirements concerning the fiTh and content of a¢¢ounts sei out in the Charities (Accounts and Rewrts) Regulations 21KI8 other than any requirement that the accounts give a ue and fair which is not a matter considered as part of an independeni exami1110. I have no concerns and have come across no other martets in connection with the examinaiion to which antiOn should be drnwn in this rerM)rt in order to enable a proper understanding of the accounts to reached. Mhairi Fulton BA CA The Institu1¢ of Chanered Accountsnts of Scotland Macleod Fulton Scottcourt House West Princes Street H¢l¢nsburgh Argyll & Bu G84 8BP 20 March 2026
Helensburgh Winter Festival SCIO Ststernent of Financial Aft1.1t1ts for the Year Ended 311 June 2024 30.6.24 UDrestriettd fund JO.6.23 Totsl funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 4.673 6.806 Other trading activities 7,813 Tot41 7,122 14.619 EXPENDITURE O Charitable aetivities Charitabl¢ activities 10.996 14,057 NET INCOMEI(EXPENDITURE) (3.874) 562 RECONCILIATION OF FUNDS Total funds brought forward 17.244 16,682 TOTAL FUNDS CARRIED FORWARD 13,370 17.244 The notes forni part of these fUjala] ststerncnts Page 4
Helensburgh Winier Festival SCIO Bal*n¢e Sheet 30 JuTre 21124 311.0.24 Unrestricted fund 30.6.23 Total fuDd5 Notes CURRENT ASSETS Cash ai bank 13.370 17.244 NET CURRENT ASSETS 13,370 17,244 TOTAL ASSETS LESS CURRENT LIABILITIES 13.370 17.244 NET ASSETS 13.370 17244 FUNDS unrcStricd fimds 13.370 17244 TOTAL FUNDS 13.370 17,244 The financial Statements were approved by the Board of TnLy¢es and authorised for issue on 20 Mah 2026 and were signed on its behalf by-. G BnTradhursi- Trusiee A Nelson- Trustee The notcs forrn part of these financial strtem¢nts Page 5
Helensburgh Winter Festival SCIO Note5 to the FinaThciJl Statements for the Year Ended 30 Jyne 2024 ACCOUNTING POLICIES Basis of prerIng the fin4Dcial ststemeDts The financial statements of the charity. which is a public benefit entity under FRS 102, have been prepar¢d in accordance with the Chariiies SORP IFRS 102) 'Acc4)unling and Reporting by Charitie5'. sement of Recommended Prdciice applicable io chartti¢s preparing their accounts in accordan¢e with the FiikniTicÈal Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l January ?019}', Financial Rewining Standard 102 Tr Financial Rew>rting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial staternents have been prepared Lder the hislora¢al cost convenlion. Income All income is recognised ill the Sternent of Financial Aaivities once the charity has entiilement lo the funds. it is probable thai the income will be received and the arno1 can measured reliably. Expenditure Liabilities are recobwised as exw)diiure &$ S[ as there is a legal or ¢onslrnctive obligation committing the charity to that expendiiure. il is probable thai a transfer of economic benefits will be required in settlement and the amount of the obligation tan be measured reliably. Exnditre is accounted for on an aC¢nlS basis and has been classified under headings that aggregate all Cosi relaied to the category. Where costs cannoi be direccly allributed to particular headiT]gs they have been alkated to activiiies on a b&is consistent with the use of res(>UTces. Taxation The charity is exemN from tax on tts charithble activiltes. Futsd accounling unrestr1cd funds ¢at] be used in accordan¢e with the charitable objective5 at the discretion of the trustees. Resrricied fiujds can onty be used for particular restrict purtM)ses within the objects of the charity. Restrictions arise when Splfied by the donor or when funds are raised for particular restricted purwtses. Further explanaiion of the nature and pur}Se of each is included in the notes to the fancial 5tat¢m¢nts. Hire purchase nd leasiRg commitmettt5 Rentals paid under operdling leases are Charg io the Ststement of Financial Activities on a straight line basis over the period of the lease. Pension tosts and other post-retiretNeDt benefits The charity operas a defined ¢onrribution pension schelne. Contributions payable to the charity's pension scheme are ¢harged io the Sthtement of Financial Activities in the ri(l io which they relat¢. OTHER TRADING ACTIVITIES 30.6.24 30.6.23 Fundraising events Events income 585 7,228 2,449 1449 7,813 Pag¢ 6 continued...
HeleDSburgh Winter F¢s1iwal SCIO Note5 to the Financial StatemeNts- coTrtiTrued for tht Y¢8r Ended 30 June 2024 TRUSTEES, REMUNERATION AND BENEFITS There were no tru5te¢5' reMUneI0A or other benefits for th¢ yeor ended 30 2024 nor for the year ended 30 June 2023. Trustees, expenses There were no trustees. expenses paid for the )ear ended 30 Jurte 2024 nor for the year ended 30 June 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES UnrfstTiCted fund INCOME AND ENDOWMENTS FROM Donations and legacies 6.806 Oth¢r trading activiiies 7.813 Tot&1 14,619 EXPENDITURE ON Charitable activiti Charitable adivities 14,057 NET INCOME 562 RECONCILIATION OF FUNDS Totsl ndS brought fonvard 16,6&2 TOTAL FUNDS CARRIED FORWARD 17.244 MOVEMENT IN FUNDS Net movement in funds A¢ 30.6.24 At 1.7.23 Unrestricted funds General fimd 17244 (3.874) 13.370 TOTAL FUNDS 17,244 (3.874) 13.370 Page 7 continued...
HeleDsburgh Winter Festival SCIO Notes to the Ftnanrial StstemeNts- Contined for ihe Year Ended 30 June 2024 MOVEMEIYT IN FUNDS-eontinued Nel movement in fiuHts. included in the above ar¢ &$ follows: Incorning Resourees Movement expended in funds Unrestrieted funds Generdl fvnd 7.122 (10,996) 13,874} TOTAL FUNDS 7.122 {10.996) {3,8741 Comparatiwes for rnovement in funds N¢t movement funds Al 311.6.23 Al 1.7.22 Unrestriettd fuDds General nd 16.682 562 17,244 TOTAL FUNDS 16,682 562 17.244 Comparntiv¢ n¢t movement in fids. included tn the above are &5 follows.. 1ComIng resources Resourees expended Movett)ent in funds Unrestricted funds General fijnd 14,619 (14.057) 562 TOTAL FUNDS 14.619 (14,057) 562 A current year 12 months and prior year 12 months ¢oMbIn wsit¥)n is as follows.. Net moveThent in funds At 311.6.24 At 1.7.22 Unrestrieted fd5 Genernl fund 16.682 (3,312) 13,370 TOTAL FUNDS 16,682 (3.312) 13.370 Page 8 ontinued...
Helensburgb Wlttter Fe5tlV41 SCIO Notes to th¢ Financial StatemeI5- continued for the Year Ended 30 June 2024 MOVEMENT IN FUNDS-wn¢iDued A curr¢nl year 12 months and prior yfdr 12 months combined net movemeni in funds, included in the above are as follows: IncomiDg Resourees expended Movement funds Unrestricted funds Gen¢rnl fund 21,741 (25.053) (3,312) TOTAL FUNtKs 21,741 (25.053) (3,312) RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 June 2024. Page 9
HeleN5burgh WiDter tIval SCIO D¢tsil¢d Statement of Financial Acttviti¢S for the Year Ended 30 JuDe 2024 30.0.24 30.&23 INCOME AND ENDOWMENTS Doth8lions and legacies Donations Grdnts 657 4.016 1,806 5,000 4.673 6.806 Other trading activilies FundraÈsing events Events income 585 7.228 2.449 2.449 7,813 Total ineoming rwurces 7.122 14,619 EXPENDITURE Ch*ritable Activities Purchases Equipment hire Attraction hire Contra¢rors Web h05ting Repairs & rermls Insurdnce Hall hire & subsistence Advertising Siripe charges 1217 4.277 450 936 517 557 5.104 2,065 2.147 437 866 573 500 1.703 105 1287 682 1,630 10,996 14.057 Tothl resource5 expended 10,996 14,057 Net (expenditur¢yiDcome 13,874) 562 This page do¢s forni part of the stalory financial staiements Page 10