SCOTTISH CHARITY NUMBER SC047574
FIUENDS OF THE YICOtSON
scio
TRUSTEES, ANNUAL REPORT AND ACCOUNTS
Year ended 30 Junc 2023
Mann Judd Gordon Ltd
Chartered Accountanls
26 Lewis Street
Stomoway
Isle ofLewis
HSI 2JF
wWwJnat￿JUdd.cO.uk

FRIENDS OF THE NICOLSON
TRUSTEES. ANNLFAL REPORT AND Accouwrs
Year ended 30 June 2023
Trustees
Treasurcr (Resigmed on 28 March 2023)
Treasurer (Appointed on 28 Ma￿h 2023)
Contact address
Thc Nicolson Jnstitute. Sandwick Roa4 StOTnoway, Islc of Lewis, HS12PN
Wcbsilc- www.foln.or
Gov¢rniAg do¢umuht
Friends of The Nicolson is estsblished ths a Scottish Charitable In¢orporat¢d Or¥anisation and the
purposes and administration arrdngcmcDts are sel oul in thc constithtion. which was Prepar￿ by
Third S¢clor H¢bridw. Th¢ cbarity was rcgislwed by Office oclhe Scottish Chdrity Regulator on
13 July 2017.
Recnjrtment and *ppolntment of Trnsttts
This proj¢ct was s¢1 up by thc Rotsry Club of Stornoway, who Invit￿ th¢ fiv¢ tn￿1¢¢3 to manag¢
the lrnst. The first meeting was held on 8 May 2017 and the register of I￿￿teeS was set up.
The board n￿Y at any time appoint any person to bc a clwity ¢rustc¢ - by way of a Tcsolution
passed by Majority Vot¢ at a board m¢¢ting.
CharltAble purposei
Thc FricDd5 of Thc Ni¢olson Tru5t'S PUTpose is to advan¢e th¢ eduGation of the pupils of The
Nicolson Institute in SIoTnoway. 151e of Lewis through ihe provision of financial assistance to
allow them lo participate in activities out with the Islc of Lewis. Thesc activities include:
Sporting and Health Relaied adivities.
Arts, Hcritsgc. Cultur¢ S¢i¢n¢¢ activitics.
Any other activity that will advance the pupils education.

FRIENDS OF THE NICOLSON
TRUSTEES. ANNUAL REPORT AND ACCOUNTS
Year ended 30 June 2023
Si2nific*nt activiti¢J
To generate income by monthty l annual subscriptions, and one4)ff donations from 5UPWrters of
the Friends of The Nicolson TrusL and s￿¢]fiC fund-raising events.
To disburse funds in the fonn of grants to The Nicolson Institute Sch￿1, to a55iSt with irav¢l wsts
for scknl groups and individual pupils attending mainland events.
Aetlvities aebleYemeDts
The aclivities and Incon￿ nf the charity duringthe period covered b), this rerort have been severely
curtailed in the afterniath of the COVID 19 resirtctions resulting in limited mainland irav¢l being
undert&k¢n by school pupils. The activities of the TNSI during this p¢riod have been limited to
periodic review of the COVID 19 reslriclions and assessing its impact on the Stsied aims of the
Trusl as well as administering tIK preparations for th¢ 202212023 audit of the Annual A¢Gounts.
One grant of £345 was mad¢ ￿ a group of senior pupils from the school for assistin8 with travelling
expenses to enable them to represent thc school ai the Annuaj frilmG 2023 Awards in Glasgow in
March 2023.
The low level of income gcncrat¢d by thc TNst lcd the Trustees to revi¢w its future sustainability
and despit¢ numerous attempts to encourage fomler pupi15 o( The Nicolson to subscribe to the
Trust by regular subs¢riplions the responsc has been negative. Consequently. the Truste¢5 at its
AGM in Dec¢mber 2023 agreed to initiate the pr(￿¢$$ of windlng up the Tn￿1 and transfer the
balance of funds £1,837. 66 to The Nicolson School Fund.
An application is bein8 made to OSCR seeking fornial approval for the winding-up of the Trust.
Clarifjcation will be sought regarding thc requ1rcmcj￿ for approving the final sei of Accounts for
the period l Ju]y 2023 10 31 December 2023.
Truslce remuneratlom and expenjes
The tru51ees received no remuneration or expenses in the Ye￿ uThJer review or in the previous year.
Reserves
Our target annual inwmc is £l.000.
Apnroved bv the T￿￿te¢S and siemed on their behalf
Trus1¢¢
Da

FRIENDS OF THE NICOLSON
RECEivfs AND PAYMENTS ACCOUNT
Year ended 30 June 2023
2023
2022
RECEIPTS
Donations
Fundraising
Standing order5
80
430
440
TOTAL RECEIPTS
590
520
PAYMENTS
Payments for charitable aclivities..
Printing and stationary cosls
Pupil travel costs
Publicity
Sundry Expcnscs
343
230
30
TO'I'AL PA YMEN"rs
373
230
ExwJ5 of receipts OVCT payments for year
217
290

FRIENDS OF THE MCOLSON
STATEMENT OF BALANCES
As &130 June 2023
2023
2022
CASH AT BANK
Opening balanc
1.291
.001
Excess of Teceipts over payments for yearl
217
2W
Closing balances
1.508
1291
R¢p￿Sented by:
Cash on hand
Bank account
1,508
1291
Closing balances
1.508
1,291
Approved by the Trustees and signed on their behalf.

FRIENDS OF THE NICOLSON
IndepeDdeD¢ Eraminer5' Report to tknt Trnslees of Friend$ of The Ni¢d8OD
I report on the accwnts of the charity forthe Period eJKled 30 Jun¢ 2023 which are set oth on pages
3and4.
RfJp¢ctiv¢ r¢spon$ibililAes oftrusttts aDd examiner
The charity's trustees are responsible for ihe preparation of 1he accounts in accordance with ihe
ternis of the Charities and I rustee Investmenl (scotla￿1) Act 2005 and the Charities Accounts
(Scolland) Regulations 2(M)6. The charity trustees considuthal the audil requiremeni of Regulation
l(K l ) {d) of the Accounts Regulations d￿S not apply. li is my re4)onsibiliry to examine the
accounts as rquired under 5¢Ction 44(1) (c) of thc Act and io slatc wh¢ther particular matt¢rs h&v¢
Lome lo my *ltlention.
BAJis of independent txAminerJ' sl*tememt
Fdy exarninaiion is carried out in accordance with Regu￿tiOn I l of the Charities Accounts
(S¢otland) Regulations 2￿6. An examination includes a review of the acc(MJntinB records kepi by
the charity and a comparison of the accounts presenled with those reeords. It also includes
consideration of any unusual items or disclosuTes in th¢ a¢￿￿nts, and s¢eks explanations from the
trusl¢es conc¢rning any such rnattcrs. The proccdures undcrtakcn do nol provid¢ all th¢ ¢vidcnce
thal would be required in an audil and cOnseq￿n(lY I do nol express an audil opinion on the vi¢w
given by the accounis.
Illd¢pendeml ex2mln¢rJ' Jtatement
In th¢ ¢ourse of my examination, matter has come to my attention.
which gives rnc reasonable ¢aus¢ to b¢li¢v¢ that in any malerial rcspcct the rcquircmcnts..
to keep accounling records in a¢¢ord4nc¢with Sectlon 44(1) {a) of the 2(K15 Acl and Regulalion
4 of the 2(M)6 Accounts Regulations, and
io prepare accounts which accord with th¢ a¢￿Unnn8 records and comply with Regulation 9
of the 2006 Awunts Regulati￿15
have not been meL or
2 ¢0 which. in mv Opinio￿ attention should be drawn in OTd¢r to ffiable a Fvoper understanding
Mann Juda ￿0rdOn L
Chartered Ac£ountants
26 Ixwis Street
Stornoway
Isk of Lewis
HSI 2JF
Date=