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
St*t¢rnent of Financial Aetivities
Balance Sheet
Notes ¢0 tbe Financial Statements
6 to 9
Detailed Stattment of Fin*lltl*l AdiYitie5
10

Helensburgh Winter Festival SCIO
Report of the Trustees
for the Year Ended 311 June 2024
The ttwstees present their re￿rt wilh the financial ￿8ternents of the charrty for the year ended 30 June 2024. The
t￿￿teeS have adopted the pr(>vision5 of Accounting and Re￿￿Tting 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).
0￿EcTIVEs 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 celebr*e 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 OP￿rtUnItieS for local businesses, trader
community groups and perfomws to participa*.
Volunieers and I￿al 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 d￿Umen( 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 fi￿he[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 v￿e 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
Re￿Irt 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 a￿1 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 Tn￿1 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 statettle￿t
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 exami1￿110￿.
I have no concerns and have come across no other martets in connection with the examinaiion to which a￿ntiOn 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 fUja￿la] 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
unrcStric￿d 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 Ma￿h 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 pre￿rIng 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'. s￿ement 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 L￿der the hislora¢al cost
convenlion.
Income
All income is recognised ill the St￿ernent of Financial Aaivities once the charity has entiilement lo the funds. it
is probable thai the income will be received and the arno￿1 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. Ex￿ndit￿re is accounted for on an aC¢n￿lS 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 alk*ated 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
unrestr1c￿d 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 Sp￿lfied 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 f￿ancial 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 opera￿s 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' reMUne￿I0A 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- Contin￿ed
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 fi￿ds. included tn the above are &5 follows..
1￿ComIng
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 f￿￿d5
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 Stateme￿I5- 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 sta￿lory financial staiements
Page 10