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2024-05-31-accounts

Registered Charity Number: SC047457 Company Number: CS002802

Ullapool & District Men’s Shed SCIO

Trustees’ Report and Accounts For the year ended 31 May 2024

Trustees’ report and accounts Ullapool & District Men’s Shed

SC047457

Trustees’ annual report for the period ended 31 May 2024

The Trustees have pleasure in presenting their report together with the financial statements and the independent examiner’s report for the year ended 31 May 2024.

Reference and administration details

Charity name: Ullapool & District Men’s Shed SCIO Other name charity is known by: None Registered charity number: SC047457 Registered SCIO number: CS002802 Charity’s principal address:

Names of the charity trustees on date of approval of Trustees’ Annual Report

Trustee Office Dates acted

Names of other charity trustees during the period

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Type of governing document

The charity is a Scottish Charitable Incorporated Organisation (“SCIO”), governed by its constitution prepared and submitted with its application for Charitable Status in May 2017, a copy of which is available to interested parties on request.

The structure of the organisation consists of:

Members who have the right to attend members’ meetings (including any Annual General Meeting) and have important powers under the constitution; in particular, the members appoint people to serve on the Board and take decisions on changes to the constitution itself; and

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Trustees’ report and accounts Ullapool & District Men’s Shed

SC047457

The Board, known as Charity Trustees, who hold regular meetings, and generally control the activities of the organisation; for example, the Board is responsible for monitoring and controlling the financial position of the organisation.

Trustee recruitment and appointment

Trustees must be members and are appointed by the members at the Annual General Meeting for a term of 3 years. In addition, the Board may at any time appoint any person to be charity trustee, for a term expiring at the next AGM. The minimum number of Trustees is 3 and the maximum 9.

Objectives and activities

Charitable purposes

The purpose of the organisation is to provide recreational facilities and advance the social needs, health and wellbeing of men and women of all ages and backgrounds living in Ullapool and surrounding areas. By:

Main activities in relation to these objects

Ullapool & District Men’s Shed is a meeting place where lots of good community and healthy ‘self and group determined’ experiences take place. They take place by ‘everyday’ people, choosing to socialise rather than be solitary, in an alcohol free and welcoming environment.

It has a valuable system of ‘we value you for who you are, not what you do or have done’. If you have ‘skills’, that’s a bonus, not a prerequisite to becoming a Shedder. Everyone by virtue of ’experiencing life’ has value and something to share.

Summary and main achievements during the financial period

The Men's Shed workshop continues to be a venue for several elderly gentlemen who meet every Friday to share their time working on projects including the completion of six mink traps for mink control from Oban to Kinlochbervie, works to modify and improve the ‘shop’ for Ullapool Primary School, Gaelic unit, the ongoing build of two high quality solid oak benches for the Village Clock in Ullapool. The oak for the benches comes from a local estate which has also donated £500 to our funds. Upcoming projects are hedgehog houses for the local ranger group with a proposal that we run a modest course for locals who would like to build their own.

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Trustees’ report and accounts Ullapool & District Men’s Shed

SC047457

On a Wednesday a separate group of younger members use both new woodturning lathes to develop new skills whilst enjoying the social interaction of learning the art of woodturning together. This Wednesday group is also working on building a play shop for the children at the local Gaelic nursery school.

Plans for future periods

We intend to put on more training days to support new users to begin their own woodturning projects. We have been asked by the local wildlife trust to construct hedgehog boxes to use in a scheme to re-introduce hedgehogs to the area and this is something we are keen to help with.

Financial review

Policy on reserves

The trustees wish to accumulate sufficient reserves to protect the charity against drops in income or allow it to take advantage of new opportunities.

Result for the period

The result for the period is set out in the attached Receipts and Payments Account.

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees.

Signature

Name

Date

21 October 2024

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Trustees’ report and accounts Ullapool & District Men’s Shed

SC047457

Independent Examiner’s Report to the Trustees of Ullapool and District Men’s Shed SCIO

On the accounts for the period ended 31 May 2024

I report on the accounts for the period ended 31 May 2024 which are set out on pages 6 – 8.

Respective Responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of accounts in accordance with the terms of the Charities and Trustee investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10 (1) (d) of the Accounts Regulation does not apply.

It is my responsibility to examine the accounts as required under section 44 (1) c of the 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 Charities Accounts (Scotland) Regulations 2006. 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 accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention.

  1. 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 Accounts Regulations, and

  2. To prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations.

Have not been met, or

  1. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signature

Name

Relevant qualifications

Bookkeeper

Date

21 October 2024

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Trustees’ report and accounts Ullapool & District Men’s Shed

SC047457

Statement of Balances

For the year ended 31 May 2023

Fund
reconciliation
Brought
Forward
Income Expenditure Transfer Carried
Forward
Unrestricted
fund
1,921.57 0.00 229.54 0.00 1,692.03
Restricted
funds
1,054.97 0.00 0.00 0.00 1,054.97
Total funds 2,976.54 0.00 229.54 0.00 2,747.00
Bank balances
Bank current account
Surplus / deficit
Liabilities
2024
2,976.54
(229.54)
2,747.00
2023
0.00
2023
6,006.77
(3,030.23)
2,976.54
2022
0.00

Approved by the Trustees and signed on their behalf:

Signed Name:

Date: 2/11/24

Signed Name:

Date: 2/11/24

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Trustees’ report and accounts Ullapool & District Men’s Shed

SC047457

Receipts and Payments Account

For the year ended 31 May 2024

2024 2023
Total Total
Unrestricted
funds
Restricted funds
Receipts
Donations and
grants
0.00 0.00 0.00 400.00
Receipts from
fundraising
0.00 0.00 0.00 0.00
Total receipts 0.00 0.00 0.00 400.00
Payments
Memberships 0.00 0.00 0.00 0.00
Materials 79.54 0.00 79.54 5.20
Roof shed Gaelic
nursery
150.00 0.00 150.00 2,945.03
Accountant 0.00 0.00 0.00 480.00
Totalpayments 229.54 0.00 229.54 3,430.23
Net receipts (229.54) 0.00 (229.54) (3,030.23)
Transfer to /
from fund
0.00 0.00 0.00 0.00
Surplus / deficit
()
(229.54) 0.00 (229.54) (3,030.23)

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Trustees’ report and accounts Ullapool & District Men’s Shed

SC047457

Notes to the accounts

For the year ended 31 May 2023

1 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. The trustees maintain a single unrestricted fund for the day-to-day running of the charity.

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.

3 Related party transactions

No remuneration was paid to the trustees or any connected persons during the year (2023: nil).

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