APPENDIX 1 oscr Penod start date m￿lh Period end dale th Year Year FrLNn 01 2022 To 31 2023 Office of the Scottish Charity Regulator Reference and administration details Charity name Other names charity is known Sonas Childcare Registered charity nurnber Charity's principal address SC047667 Names of the charity trustees on date of approval of Trustees. Annual Report Trustee name Office Irf anyl Date5 acted not for whole year (or bo(ty} entttled to appoint Irustee {if anykn Chair Treasurer I Secretary 10 11 12 13 14 15 16 17 18 19 20 APPENDIX 1 Reference and administration details Narnes of all other charty tru5tee5 during the period, if any. {for exarnple. those who resigned part way through the financial period) Name Structure, governance and management Type of governing document SCIO (X)nstttut￿n Trustee recruitment and appointment The board may at any time apFoint any person to be a chartty trustee- by way of res(Aution passed by a majority vote at Board Meeting Objectives and activities Charilable purposes The organisat￿n,$ wrposes are: To promote swal indusion and reduce rural isolation experienced by famil￿$ liwro on I￿aY and Jura by providing a childcare farylity within the community that is open to all children aged behveen 0 - 15 years. To reduce ffinan￿al hardship by providing attainable childcare. enabling parents to take up employment or go back to work. To promte an active and healthy lrfestyle for children attending the childcare faciltty. To provide thildren with a safe and nurturing environment in which to maintain routs.nes and SUPFM)rt and encourage the development of their Summary of the main a¢tivilie5 in relation to these objects APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period This sn]all group Work￿g ￿ partsjerskn'p with South Islay Developjnent has been diligent during the year with exploring site9 and plalls for a facibty to offer 0-3 year olds cknldcare 5 days per week. t￿.￿al Work with Argyll & Bute Council and Bruach Architects to house Ihe faeility within Rall]say Hall fell foul of the Care tllspectorate standards with its reconlllleudations for stTUCtUTal challges which could not be ill]plemented. The board then bad to retiiink its approach. DuTing tliis phase Central GO￿ernment announced increases in the provision of ckn"Idcare nationally. Islay was desi5wated as one of thtee Western Isles with a priority need for childcare. A new build was elleouraged with [K)tent￿l accoll]paDy￿￿ revenue fulld￿8 which th'd not n￿terialiSe. Another disappointment. A site withw the new Port Elleu Playing Fiel(Ls cou]plex has been ideniified and agreed with South Islay Development. Forlullately, basic utjhties of electricity, water and waste th"sposal are already al'ailable. Latei in 2024 fi￿cT round of CLLD fimding will be anlloullced. The Sonas will apply for this to fidfil RIBA stsge 4. This is being followed by Highlallds & Islallds Ent¢￿TIse with a view lo RIBA stage 5 [eonstmetion]. A [ev￿ed bus￿esS plan wdl have to be ll￿tigated with Insp￿Alba due to the move away from RaD￿Y Hall. 'Wrap around care" for oldet ckn'ldtell has had to be put aside at this titne. Financial review Brief statement of the charity's policy on reserves Np policy as charlty not yet operational Details of any deficit nla Donated facilities and services (if any) nla APPENDIX 1 Other optional information Declaration The trustees declare that they have apwlved the trustees. rewt above. Signed on behalf of the charity's trustees Signaturels} Full narne(s} Position {e.g. Chair) Chair Date 05109124 ## Sonas Trustee report for OSCR This small group working in partnership with South Islay Development has been diligent during the year with exploring sites and plans for a facility to offer 0-3 year olds childcare 5 days per week. Initial work with Argyll & Bute Council and Bruach Architects to house the facility within Ramsay Hall fell foul of the Care Inspectorate standards with its recommendations for structural changes which could not be implemented. The board then had to rethink its approach. During this phase Central Government announced increases in the provision of childcare nationally. Islay was designated as one of three Western Isles with a priority need for childcare. A new build was encouraged with potential accompanying revenue funding which did not materialise. Another disappointment. A site within the new Port Ellen Playing Fields complex has been identified and agreed with South Islay Development. Fortunately, basic utilities of electricity, water and waste disposal are already available. Later in 2024 further round of CLLD funding will be announced. The Sonas will apply for this to fulfil RIBA stage 4. This is being followed by Highlands & Islands Enterprise with a view to RIBA stage 5 [construction]. A revised business plan will have to be instigated with InspirAlba due to the move away from Ramsay Hall. ‘Wrap around care” for older children has had to be put aside at this time. The project has the active support of our MP, MSP, Argyll & Bute Counsellors and Argyll & Bute Chief Social Work Officer/Head of Children, Families and Justice Service Argyll & Bute Health and Social Care Partnership The immediate future will see the need for revenue funding to for Royal Institute of British architects [RIBA] RIBA stages 2;3;4. After a languid period of enterprise and disappointment the outlook has become encouraging. Membership and officers of the Sonas Board remain unchanged offering valued continuity. ## Chair Sonas Childcare Islay Enter SC No. below APPENDIX 2 Enter charity name below **SCO47667** ## **Sonas Childcare** |||||**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||Period start date||||||||||Period end date|Period end date||||||| |||**For the period**
**from**|||01||September||||2022||**to**|31||August||||2023|||| |**Section A Statement of receipts and payments**|||||||||||||||||||||||| |||**Unrestricted**
**funds**|||**Restricted**
**funds**||||**Expendable**
**endowment**
**funds**|||||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**||||**Total funds last**
**period**|**Total funds last**| |||**to nearest £**|**to nearest £**||**to nearest £**||||**to nearest £**|||||**to nearest £**||||**to nearest £**||**to nearest £**||**to nearest £**|**to nearest £**| |**A1 Receipts**|||||||||||||||||||||||| |Donations||||||||||||||||||**-**|**-**|**-**|||| |Legacies||||||||||||||||||**-**|**-**|**-**|||| |Grants||||||||||||||||||**-**|**-**|**-**|||| |Receipts from fundraisingactivities||||||||||||||||||**-**|**-**|**-**|||| |Gross tradingreceipts||||||||||||||||||**-**|**-**|**-**|||| |Income from investments other than|||||||||||||||||||||||| |land and buildings||||||||||||||||||**-**|**-**|**-**|||| |Rents from land & buildings||||||||||||||||||**-**|**-**|**-**|||| |Gross receipts from other charitable|||||||||||||||||||||||| |activities||||||||||||||||||**-**|**-**|**-**|||| |||||||||||||||||||**-**|**-**|**-**|||| |**_A1 Sub total_**|**_A1 Sub total_**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**| |**A2 Receipts from asset &**|||||||||||||||||||||||| |**investment sales**|||||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ -**
**-**
**-**
~~SS~~||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**-**|**-**
**-**
**-**
**-**|**-**
**-**
**-**
**-**||**-**
**-**|**-**
**-**| |**A3 Payments**|||||||||||||||||||||||| |Expenses for fundraising activities||||||||||||||||||**-**|**-**|**-**|||| |Gross trading payments||||||||||||||||||**-**|**-**|**-**|||| |Investment management costs||||||||||||||||||**-**|**-**|**-**|||| |Payments relating directly to charitable|Payments relating directly to charitable||||||||||||||||||||||| |activities||||||||||||||||||**-**|**-**|**-**|||| |Grants and donations|||||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|||| |Governance costs:|||||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|||| |Audit / independent examination||||||||||||||||||**-**|**-**|**-**|||| |Preparation of annual accounts||||||||||||||||||**-**|**-**|**-**|||| |Legal costs||||||||||||||||||**-**|**-**|**-**|||| |Other|Other|Other|||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|||| |||||||||||||||||||**-**|**-**|**-**|||| |**_A3 Sub total_ **||**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**| |**A4 Payments relating to asset and**|||||||||||||||||||||||| |**investment movements**|||||||||||||||||||||||| |Purchases of fixed assets
**-**
Purchase of investments
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total payments_ -**
**-**
**-**
**-**
**-**
**-**
~~SSSSs~~|||||||||||||||||||||||| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
~~==>>>>~~||||||||||||||||||||||| APPENDIX 2 **SCO47667** ## **Sonas Childcare** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**-**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|||||**-**|| ||Surplus / (deficit) shown on receipts and
payments account|||||**-**|| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**-**|**-**|**-**|**-**|**-**|**-**| |||-|
-|
-
**Fund to which**|
-
**asset belongs**|
-|
-| |||||||**Market valuation**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|
**-**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which l**|**-**|
**-**|
**-**| ||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature**|||**Print Name**|**Total**|**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||| ||||||||| Sonas Childcare Accounts / Statement of balances 2 December 2007 APPENDIX 2 **Sonas Childcare** **SCO47667** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ |**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| |||**Total**|**-**
| ## **C2 Grants** ## **C3a Trustee remuneration** If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) **Authority under which paid C3b Trustee remuneration - details** **£ Authority under which paid** ## **C4a Trustee expenses** If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) **C4b Trustee expenses - details** |**C5 Transactions with trustees**
**and connected persons**
**C4b Trustee expenses -**
**details**||**Nature of transaction**|**Number of**
**trustees**
**£**|**Number of**
**trustees**
**£**| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| ||
**Nature of relationship**||**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|| |||||| |||||| |||||| |||||| |||||| ## **C6 Other information** Sonas Childcare Accounts / Notes 3 December 2007 APPENDIX 2 **Sonas Childcare** **SCO47667** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**|**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---|---| |||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**2 Grants**||**-**||**-**|**-**|**-**|**-**||**-**| |||**-**
**Unrestricted**
**funds**
**to nearest £**||**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**3 Gross receipts from other charitable activities**||**-**||**-**|||**-**||**-**| |||**-**
**Unrestricted**
**funds**
**to nearest £**
||**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**||**-**|**-**|**-**|**-**||**-**| |||-||-|-|-|-||-| ## **4 Payments relating directly to charitable activities** |||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---|---| ||||||||**-**|









|| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**||**-**|**-**|**-**|**-**||**-**| |||-||-|-|-|-||-| Sonas Childcare AccountsAdditional notes (1) December 2007 APPENDIX 2 **SCO47667** ## **Additional analysis (2)** |**Additional analysis (2)**|||||||| |---|---|---|---|---|---|---|---| |**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**||**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**| |Donations||||||**-**|| |Legacies||||||**-**|| |Grants||||||**-**|| |Receipts from fundraisingactivities||||||**-**|| |Gross tradingreceipts||||||**-**|| |buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities||||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities||||||**-**|| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**-**||**-**|**-**|**-**|**-**|**-**| ||||||||| |||||||**-**|| ||||||||| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| |**Nature and purpose of funds**|||||||| ||||||||| Sonas Childcare AccountsAdditional notes (2) December 2007 APPENDIX 2 **Sonas Childcare** **SCO47667** ## **Additional analysis (3)** |**Additional analysis (3)**||||||| |---|---|---|---|---|---|---| |**Receipts**
**6 Breakdown of restricted funds**|**Restricted fund**
**1 - enter name of**
**fund below**|**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |Donations|||||**-**|| |Legacies|||||**-**|| |Grants|||||**-**|| |Receipts from fundraisingactivities|||||**-**|| |Gross tradingreceipts|||||**-**|| |Income from investments other than land and
buildings|||||**-**|| |Rents from land & buildings|||||**-**|| |Gross receipts from other charitable activities|||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Expenses for fundraising activities|||||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relating directly to charitable activities|||||**-**|| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| |||||||| ||||||**-**|| |||||||| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |**Nature andpurpose of funds**||||||| |||||||| Sonas Childcare AccountsAdditional notes (3) December 2007 APPEIIOIX J OSCR Independenl •xamineV8 report on thè accounts R•pryt lo th• ff*n• R•gthl•r•d c￿lIty IJC0471a7 nwb•r On th• •cEounts ol th• ¢h•rfty forth• p•rtod Rwp•ctlv• TM ¢￿￿ty.1 iruii•¢s ar• f•gmtle kwep•r* olthe acc￿1$ bi pon•lbililiM ol Trh*h ts terms or th Charths Tntit•• In¥•strfiert I￿￿0) 2Q)S A¢t th• Ch*$ A￿￿1$ (SC￿¥￿¢JI Re9￿ 2C(6 ￿Th￿dI The tharty trugie eoAsA*r thai the rety¥remenièf Rewl•bon 10(11 (d) ol the A£¢ounts Regu* dots Is my to exarrnnfr Iho acc(￿0￿ al rnquwèd undér 44111 Icl ofthe Acl ind ID Itste￿Ik￿ paritular rnatt￿ have my attentson B•¥i¥ of Ind•p•nd•nl oxambWW 4 ￿rr￿d ￿￿O￿r￿*￿*h Reguiwn 11 olthe 20CK8 •xamlD•Vs •tat•m•nl An •xamtha¢w Ineb￿ • th•01the •¢¢ouThting r•cryd¥ kwi ty the ch•rty ￿ • ol the acwJrtS FnSqnted Iltr)￿ ￿¢￿d>.11 ￿$9 I￿l￿deS ' ¢MskJerabM cl•ny Itern or In thè accouny aThJ #•eks •xpl•mtk￿a fromthè tDAtsD#cortemng any Such t)￿ttern. The und*ts lo not wJvk1• 41 th• •¥hJ•nc• thalwJkl be rew*•J fft an •th*t cMMqu•ntty, I do n￿4x￿e￿ Jn the ¥vwwen Jcr4unts Inthp•nd•nt•xwnln•rf• kn Ihe cw ol my ex*)*)•w. no h•• to my #1•11on ltsn thrt 1 m• r•￿(¥th cwxto 4ny mthn* rMF•¢¢th• roquiremeNs to leep accrAw￿l¥j recwds wth $rttic*144111 (#) of the 2005 Acl and ReguL4ii¢n 4 oflhe 2C4A Accwts R¢guknbon$. and Reg￿ti￿ 9 oflhe X#X Regula1x￿$ v• n(¢ teen mèt. c¢ in ￿t0 enoble A woper 0510912024 R•knint qualfflcatbonl¥i