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2025-04-05-accounts

OFFICIAL

REGISTERED CHARITY NUMBER: SC047591

Trustees' Report

and ~~a~~ Unaudited Financial Statements for the Year Ended 5 April 2025 ——. for

The Vale of Leven Trust

0

OFFICIAL

Contents of the financial statements For the year ended 5[th] April 2025

Page
Chair's Report 2-3
Trustees' Report 4-5
Statement of Financial Activities 6
Balance Sheet 7-8
Notes to the Financial Statements 9-16

1

OFFICIAL

Chair’s Report for the year ended April 25

The charity is overseen and managed by a Management Committee made up of local people from the area who undertake this role in a voluntary capacity. We are a small, driven group with the mission of improving the Vale of Leven for the benefit of those who live, work and visit the area.

This year has seen us grow as a Trust and put into place new policies and procedures after a year of change and growth in 23/24.

We have embraced the challenges and reflected on our progress and growth and established future goals. We again have had to look closely at our financial position and plan for moving forward creating a strategic vision amidst an ever-changing financial landscape.

As always, we explored emerging opportunities for income generation and thanks to upskilling members of staff we are offering more services which are generating an income. These include bike repairs and several classes and workshops.

VOLT has continued to develop and re-enforce local partnership links, building and enhancing our reputation in the community and delivering joint ventures.

Our partnership with Alexandria Traders Association continues to strengthen with plans to deliver another year of community events. Our Community Outdoor Market is continuing to grow, and the footfall is good. The Alexandria Christmas Light Switch On Event was well received with resounding support from the community for us to organise this again for 2025.

Our Events and Activities calendar is continuing to expand and the partnership we’ve solidified with the Vale of Leven Masonic is extremely beneficial, affording us a venue for our fundraising events as well as our weekly activities.

Projects we have developed this year include:

Under the banner of these projects, a range of activities and opportunities have been offered to generate positive benefits and outcomes for individuals and the local community including the business community.

VOLT has been fortunate to have benefited from financial support from the following funders in the financial year of 2024-2025 to whom our gratitude extends:

Due to the continuing hard work of the VOLT staff and the Trustees we are becoming well known and respected in the area for our efforts to improve lives in the Vale.

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OFFICIAL

We actively listen to feedback and endeavour to deliver on what our local community want.

We are continuing attempts to increase our board of Trustees. We presently have a wide range of skillsets and experience but would like to expand that further.

Finally, a heartfelt thanks to the volunteers in the Management Committee, Active Travel Hub, and Events and Activities Project, as without them we could not have achieved as much as we have again over this last year.

Chairperson

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OFFICIAL

Trustees’ Report

for the Year Ended 5 April 2025

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

OBJECTIVES AND ACTIVITIES

The Vale of Leven Trust's purpose is to preserve, restore and improve the environment in the Vale of Leven and its environs, through the provision, maintenance and / or improvement of public open space and other public amenities and other environmental and regeneration projects. To manage community land and associated assets for the benefit of the Community and the public in general as an important part of the protection and sustainable development of Scotland's natural environment, where ‘sustainable development' means development which meets the needs of the present without compromising the ability of future generations to meet their own needs.

Our general target outcomes are:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

On the 18th of July 2017, The Vale of Leven Trust became registered as a Scottish Charitable Incorporated Organisation, with Scottish Charity Regulator (OSCR) and HM Revenue & Customs, governed by its SCIO constitution.

Organisational structure

The Management Committee is responsible for policy decisions and ensuring that the charity operates within its constitution. Regular Management Committee meetings are held to effect policy decisions. The key management oversight during this financial year were:

==> picture [496 x 102] intentionally omitted <==

----- Start of picture text -----
ee
Pp
Pe
PC
Former trustee lan Dickson has stepped down from the role of Trustee and the Management Committee at the
most recent AGM.
----- End of picture text -----

Three new Trustees joined during the financial year of 2024-2025 and VOLT welcomed Clairei,

Former trustee James Smart will be returning to the board in May 2025.

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OFFICIAL

Recruitment and appointment of new Trustees

The volunteers serving on the Management Committee of the Charity are its Trustees. At each AGM the members may elect any member as a Trustee. The Board may also at any time nominate a member to become a Trustee. All Trustees retire from office at the AGM but are deemed re-elected unless they resign or are not re-elected via the election process at the AGM. The Board may also in certain circumstances appoint up to 2 non-members as Trustees. The minimum number of Trustees is 3 and a maximum of 9.

Induction and training of new trustees

The charity has a Management Committee induction pack for each new Trustee. This identifies the role and responsibilities of the Trustee under the Scottish charities' legislation. In addition, there is a more practical induction process in relation to the specific operations and activities of the charity.

Reference and administrative details

Registered Charity number $C047591

Trustees

Accountants

Valorem Financial Accountants Limited 80 Main Street

Alexandria

G83 OPB

Approved by order of the Management Committee (Trustees) on the 14th of July 2025 and signed on its behalf by:

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OFFICIAL

The Vale of Leven Trust

Statement of Financial Activities for the Year Ended 5 April 2025

INCOME AND ENDOWMENTS FROMNotes
Donations and legacies
Charitable Activities
Cycle Scotland
Cyclist Cycling Club UK
National Lottery
DTAS Strength Communities
Filmbank Scotland
Scottish Land Fund
Peoples Health Trust
WD Mental Wellbeing
DTAS
TNL Community Fund
Total
EXPENDITURE ON
Charitable activities
Accountancy, consultancy and legal fees
IT and telephone cost
Subscriptions
Insurance
Print, stationary and postage
Consultants and staff costs
Training
Sundries
Repairs and maintenance
Volunteer Expenses
Depreciation
Rent and utilities
Fundraising costs
advertising and marketing
Activity costs
Bank fees
Memberships to other groups
Total
Notes
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted Funds £
17926
17926
1989
1859
566
1315
327
163
217
1214
22
6265
1806
1405
445
3308
332
21233
Unrestricted Funds
-3307
9557
6250
Restricted Funds
05/04/2025
£ Total funds £
17926
12062
12062
58634
58634
568
568
-25633
-25633
80649
80649
126280
144206
350
2339
952
2811
566
1315
327
121164
121327
0
217
43
1257
22
6265
4778
209
6584
1405
445
3517
332
127496
148729
Restricted Funds
05/04/2025
-1216
-4523
99360
130929
98144
126406
05/04/2024
Total Funds £
13128
4045
2118
9911
2622
6700
24500
30185
40029
133238
1836
1424
447
1655
764
98908
1682
824
2753
587
5244
6016
3705
125845
05/04/2024
7393
123536
130929

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OFFICIAL

The Vale of Leven Trust

Balance Sheet 05-Apr-25

Notes
Unrestricted Funds £
Restricted Funds £
9469
1383
CURRENT ASSETS
Prepayments and accrued income
Cash at bank and in hand
41957
75498
150
900
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABLITIES
NET ASSETS
FIXED ASSETS
Tangible Assets
Heritage Assets
CREDITORS
Amounts falling due within one year
Accounts payable
Accruals
FUNDS
Unrestricted funds:
General Fund
Funds raised/Donated
General Reserve
Restricted Funds:
Cycle / Peddle Scotland
Your Community
Cycle Club
CORRA
SIAL Impact
DTAS strength Community
Peoples Health Trust
Scottish Land Fund
Awards for All
Filmbank scotland
WD CVS Weekend Activities & Active Travel
Sustrans
TNL Community Funds
Total Funds
9469
1383
10852
11313
117455
128768
150
900
1050
127718
138570
138570
05/04/2025
Total Funds £
37350
14870
10852
4045
3241
186
0
291
21640
3346
3000
10027
-300
-20821
7017
43826
138570
15734
1383
05/04/2024
Total Funds £
15734
1383
05/04/2024
Total Funds £
17117
18177
112187
130364
3489
900
4389
125975
143092
143092
31760
9557
17117
4045
3241
198
2753
291
7079
3346
3000
9911
-659
37702
7017
6716
143092

The charitable company is entitled to exemption from audit under Section 477 of the companies Act 2006 for the year

the notes form part of these financial statements

Continued

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OFFICIAL

The Vale of Leven Trust

Balance Sheet- continued

The members are not required for the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Section 394 and 395 and which comply with the requirements of the Companies Act 2006 relating to financial statement, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies’ regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 02 June 2025 and were signed on its behalf by:

Stephanie Park - Chair

The notes form part of these financial statements

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OFFICIAL

The Vale of Leven Trust

Notes to the Financial Statements for the Year Ended 5 April 2025

1 ACCOUNTING POLICIES

Basis of preparing financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities; Statements of Recommended Practice applicable in the UK and REPUBLIC OF Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Funds accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within objects of charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of nature and purpose of each fund is included in the notes to financial statements.

TRUSTEES' REMUNERATION AND BENEFITS

05.04.25 05.04.24
£ £
Trustees' expenses 0 0

There were no trustees' expenses paid for the year ended 5 April 2025 nor for the year ended 5 April 2024.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITES

Unrestricted funds Unrestricted funds Restricted funds Total funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 13128 13128
Charitable activities
Cycle Scotland 4045 4045
Cyclist Cycling Club UK 2118 2118
National Lottery 9911 9911
Filmbank Scotland
Scottish Land Fund 2622 2622
Peoples Health Trust 6700 6700
WD Mental Wellbeing 24500 24500
DTAS 30185 30185
TNL Community Fund 40029 40029
TOTAL 13128 120110 133238

9

The Vale of Leven Trust

OFFICIAL

Notes to the Financial Statements- contnued for the Year Ended 5 April 2025

3 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued

Unrestricted funds Restricted funds Total funds Total funds
£ £ £
EXPENDITURE ON
Charitable activities
1836
Accountancy, consultancy and legal fees 900 936
IT and telephone cost 1355 69 2811
Subscriptions 357 90 447
Insurance 411 1244 1655
Print, stationery and postage 356 408 764
Consultants and staff costs 153 98755 98908
Training 76 1606 1682
Sundries 824 824
Repairs 1927 826 2753
Volunteer Expenses 587 587
Depreciation 5244 5244
Rent and utilities 3147 2869 6106
Capital and misc.
Legal, insurance and compliance costs
Activity costs 1354 2351 3705
Building costs
Memberships to other groups
TOTAL 16104 109741 125845
NET INCOME/ (EXPERNDITURE) -2976 10369 7393

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OFFICIAL

The Vale of Leven Trust

Notes to the Financial Statements- continued for the Year

Ended 5 April 2025

4 CREDITORS: AMOUNTS FALLING DUEWITHIN ONE YEAR

05.04.25 05.04.25 05.04.24 05.04.24
£ £
Accrued expenses 900 900
Trade creditors 150
5 TANGIBLE FIXED ASSETS
Tangible fixed assets Total
£ £
Cost 37296 37296
Depreciation
charge for the year 24 5244 5244
charge for the year 25 6265 6265
Net book value
At 5 April 2025 9469
At 5 April 2024 15734
6 HERITAGE ASSETS TABLE
Total
£
Market Value 1383
Net book value
at 5 April 2025 1383
at 5 April 2024 1383
7 MOVEMENT IN FUNDS
AT 06.04.24 Net movement At 05.04.25
£ in funds £ £
Unrestricted funds:
General Fund 31760 5590 37350
Funds raised/Donated 9557 5313 14870
General Reserve 17117 -6265 10852
Restricted Funds:
Cycle / Peddle Scotland 4045 4045
Your Community 3241 3241
Cycle Club 198 -12 186
CORRA 2753 -2753
SIAL Impact 291 291
DTAS strength Community 7079 14561 21640
Peoples Health Trust 3346 3346
Scottish Land Fund 3000 3000
Awards for All 9911 116 10027
Filmbank Scotland -659 359 -300
WD CVS Weekend Activities 37702 -58523 -20821
Sustrans 7017 7017
TNL Community Funds 6716 37110 43826

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OFFICIAL

TOTAL FUNDS

143074

-4504

138570

The Vale of Leven Trust

Notes to the fnancial statements- contnued for the Year Ended 5 April 2025

7 MOVEMENT IN FUNDS -continued

Net movement in funds, included in the above are as
follows: Incoming resources Resources expended Movement in
£ £ funds
£
Unrestricted funds:
General Fund
Funds raised/Donated 17926 21233 -3307
General Reserve
Restricted Funds:
Cycle Club 12 -12
DTAS 58634 43912 14722
Peoples Health Trust
Scottish Land Fund
Awards for All 12062 11945 117
Filmbank Scotland 568 209 359
Paths For All Web
WDCVS -25633 32891 -58524
TNL Community Funds 80649 43539 37110
TOTAL FUNDS 144206 153741 -9535

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OFFICIAL

The Vale of Leven Trust

Notes to the Financial Statements- continued for the Year Ended 5 April 2025

7 MOVEMENT IN FUNDS- continued

Comparatives for movement in funds

Unrestricted funds:
General Fund
Funds raised/Donated
COOP
Loves Local
General Reserve
Restricted Funds:
National Lottery
Energy Savings Trust
Cycle/Peddle Scotland
Your Community
DTAS
Cycle Club/Shift
CORRA
SIAL Impact
WDC Lonely Fund
Scottish Land Fund
DTAS Strength Community
People Health Trust
Paths For All Web
Digital Boost
WD Mental Wellbeing
WD CVS Weekend activities & Active travel
Sustrans
TNL Community Funds
TOTAL FUNDS
At06.04.23
£
12533
11977
22361
46871
3241
3341
291
14969
5811
52589
7017
1731
88990
135861
Net movement
in funds
£
19227
-2420
0
0
-5244
11563
4045
0
198
-588
0
3000
-7872
-2465
-14887
0
4985
-13584
-2021
At05.04.24
£
31760
9557
17117
58434
4045
3241
198
2753
291
3000
7097
3346
37702
7017
6716
75406
133840

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OFFICIAL

The Vale Of Leven Trust

Notes to the Financial Statements- continued

for the Year Ended 5 April 2025

7 MOVEMENT IN FUNDS- continued

Comparative net movement in funds, included in the above are as follows:

Incoming resources Resources expended Movement in funds
£ £ £
Unrestricted funds:
General Fund
Funds raised/Donated 13128 16104 -2976
General Reserve
Restricted Funds:
Cycle / Peddle Scotland 4045 0 4045
National lottery 9911 0 9911
Cycle Club 2118 1920 198
DTAS strength Community 30185 38056 -7871
Peoples Health Trust 6700 0 6700
Scottish Land Fund 2622 378 2244
WDCVS Active Travel 24500 39388 -14888
TNL Community Funds 40029 35044 4985
CORRA 0 588 -588
Filmbank Scotland 0 659 -659
TOTAL FUNDS 133238 132137 1101

continued…

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OFFICIAL

The Vale of Leven Trust

Notes to the Financial Statements-continued for the Year

Ended 5 April 2025

7 MOVEMENT IN FUNDS- continued

A current year 12 months and prior years 12 months combined position is as follows:

Unrestricted funds:
General Fund
Funds raised/Donated
General Reserve
Restricted Funds:
Cycle/Peddle Scotland
Your Community
Cycle Club/Shift
CORRA
SIAL Impact
Awards for all
Scottish Land Fund
DTAS Strength Community
People Health Trust
WD CVS Weekend activities & Active travel
Sustrans
Filmbank Scotland
TNL Community Funds
TOTAL FUNDS
At 06.04.23
£
12533
11977
22361
46871
3241
3341
291
14969
5811
52589
7017
1731
88990
135861
Net movement in funds
£
24817
2893
-11509
16201
4045
0
186
-3341
10027
3000
6671
-2465
-73410
0
42095
-13492
2709
At 05.04.25
£
37350
14870
10852
63072
4045
3241
186
0
291
10027
3000
21640
3346
-20821
7017
-300
43826
75498
138570

15

OFFICIAL

The Vale of Leven Trust

Notes to the Financial Statements- continued for the

Year Ended 5 April 2025

7 MOVEMENT IN FUNDS- continued

The current year 12 months and prior year 12 months combined net movement in funds, included in the above, are as follows:

Unrestricted funds:
General Fund
Funds raised/Donated
General Reserve
Restricted Funds:
Cycle / Peddle Scotland
Cycle Club
CORRA
DTAS strength Community
Peoples Health Trust
Scottish Land Fund
Awards for All
WD CVS Weekend Activities
TNL Community Funds
Filmbank Scotland
TOTAL FUNDS
Incoming resources
£
31054
4045
2118
0
88819
6700
2622
12062
-1133
120678
568
267533
Resources expended
£
37337
0
1932
588
81968
0
378
11945
72279
78583
868
285878
Movement in funds
£
-6283
4045
186
-588
6851
6700
2244
117
-73412
42095
-300
-18345

RELATED PARTY DISCLOSURES

There were no related party transactions for year ended 5 April 2025

16