2026-02-28-accounts - The Inverness Men's Shed

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APPENDIX 1

Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period	Trustees’ Annual Report for the period
	Period start date				Period end date
	Day	Month	Year		Day	Month	Year
From	01	03	2025	To	28	02	2026

Reference and administration details

Charity name Other names charity is known by Registered charity number Charity’s principal address	The Inverness Men’s Shed

	SC048157
	The Pavillion
	Victoria Drive
	Inverness
		Postcode IV2 3QB

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

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
	Murdo MacIver	Chairman
	Peter White	Treasurer
	Donald MacQuarrie
	John Easson
	David Henry
	Alexander Fraser
	John Harrison

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name Dates acted if not for whole year

Structure, governance and management

Type of governing document Trustee recruitment and appointment	The Charity is governed by its constitution which was adopted on 21 February 2018 and is registered with the Office of the Scottish Charity Regulator as a SCIO. The management and administration of the Charity is the responsibility of the Trustees.
	Trustees are appointed from members of the organisation and represent the minimum number required. Appointment and removal is in accordance with the constitution which requires that each AGM the members elect any member to serve as a charity trustee for a term of three years.

Objectives and activities

Objectives and activities
Charitable purposes Summary of the main activities in relation to these objects	The purpose of the organisation is to provide recreational facilities and advance social needs, health and wellbeing of men of all ages and backgrounds living in Inverness and surrounding areas by: a) Creating, developing and maintaining a facility, namely a Men’s Shed; b) Offering opportunities for men in the Inverness area to meet and undertake creative, physical, purposeful and recreational activities of their choice; c) Reducing isolation of men in the area thus contributing to their physical and mental wellbeing; d) Developing the capacity of men in Inverness area to share their skills and knowledge with others in the community.
	a) Talking and writing group b) Singing group c) Ipad tuition d) Woodwork and projects e) Open session with speakers f) Windows computer classes g) Clock repairing group

Objectives and activities

Charitable purposes
Summary of the main activities
in relation to these objects

The purpose of the organisation is to provide recreational facilities and
advance social needs, health and wellbeing of men of all ages and
backgrounds living in Inverness and surrounding areas by:
a) Creating, developing and maintaining a facility, namely a Men’s
Shed;
b) Offering opportunities for men in the Inverness area to meet and
undertake creative, physical, purposeful and recreational activities
of their choice;
c) Reducing isolation of men in the area thus contributing to their
physical and mental wellbeing;
d) Developing the capacity of men in Inverness area to share their
skills and knowledge with others in the community.

a) Talking and writing group
b) Singing group
c) Ipad tuition
d) Woodwork and projects
e) Open session with speakers
f)
Windows computer classes
g) Clock repairing group

APPENDIX 1

Achievements and performance

Summary of the main achievements of the charity during the financial period	Our various groups have continued to expand with the addition of the Windows computer classes and the clock repair group. Total member numbers have also increased. We have carried out a number of community projects including; - Installation of raised beds at a primary school. - Repair of various pieces of equipment for schools and the council. - Construction of bird boxes, owl boxes and nest boxes for Shearwaters for the Council Rangers and the SNH. Members continue to make various items for sale and for their own use. The wood turning group are continuing to expand with some amazing items being produced. We have had some great speakers and a number of the group went on a trip to Loch Ness on the Jacobite Maverick which was a great success. We had a very successful Christmas Lunch with a lot of members attending.

Financial review
Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)
	The unrestricted funds represent income earned but not utilised in supporting charitable activities. At 28 February 2026, the Charity held £61,475 at the bank. The Trustees consider £6,000 to be an appropriate amount to hold in reserve to allow the ongoing work of the Charity.
	None
	None

APPENDIX 1 Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) Murdo Maciver Peter White Position (e.g. Chair) Treasurer Chairman Date 10/04/26 09/04/2026

Enter SC No. below SC048157

APPENDIX 2

Enter charity name below

THE INVERNESS MEN'S SHED

THE INVERNESS MEN'S SHED	THE INVERNESS MEN'S SHED	THE INVERNESS MEN'S SHED	THE INVERNESS MEN'S SHED	THE INVERNESS MEN'S SHED	THE INVERNESS MEN'S SHED	THE INVERNESS MEN'S SHED	THE INVERNESS MEN'S SHED
Receipts andpayments accounts
For the period from	Period start date				Period end date
	Day	Month	Year	to	Day	Month	Year 2026
	01	03	2025		28	02

Section A Statement of receipts and payments

A1 Receipts	Unrestricted funds to nearest £ 4,196 - - - - 528 - 7,712 12,436 - - - 12,436 - - - 9,244 - - 600 - - - 9,844 282 - 282 10,126	Restricted funds to nearest £	Expendable endowment funds to nearest £ - - - - - -	Permanent endowment funds to nearest £	Total funds current period to nearest £	Total funds last period to nearest £
Donations				-	4,196	6,152
Legacies					-	-
Grants					-	-
Receipts from fundraisingactivities					-	-
Gross tradingreceipts					-	-
Income from investments other than land and buildings					528	610
Rents from land & buildings					-	-
Gross receipts from other charitable activities					7,712	7,860
		-			-	-
*A1 Sub total*			-		12,436	14,622
A2 Receipts from asset & investment sales				-
Proceeds from sale of fixed assets					-	-
Proceeds from sale of investments		-			-	-
*A2 Sub total*			-		-	-
*Total receipts* A3 Payments		-		-
			-		12,436	14,622

Expenses for fundraising activities					-	-
Gross trading payments					-	-
Investment management costs					-	-
Payments relating directly to charitable activities					9,244	10,639
Grants and donations					-	360
Governance costs:					-	-
Audit / independent examination					600	600
Preparation of annual accounts					-	-
Legal costs					-	- 96
Other					-	-
					-	-
**A3 Sub total **		-	-	-	9,844	11,503
A4 Payments relating to asset and investment movements
Purchases of fixed assets					282	1,255
Purchase of investments					-	-
**A4 Sub total **		-	-	-	282	1,255
*Total payments* *Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*
		-	-	-	10,126	12,758

	2,310	-	-	-	2,310	1,864

					-
	2,310		-
		-	-	-	2,310	1,864

APPENDIX 2

THE INVERNESS MEN'S SHED

SC048157

Section B Statement of balances

Details	Unrestricted funds to nearest £ 59,165 2,310	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					59,165	57,301
Surplus / (deficit) shown on receipts and payments account					2,310	1,864
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	61,475	-	-	-	61,475	59,165
	-	-	- 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 £
LeaseholdImprovements		Gen	eral	55,847	31,277	34,975
Tools andEquipment		Gen	eral	13,230	6,201	6,825







Details			Total Fund to which l	69,077	37,478	41,800
				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
		Peter	White			09/04

Receipts and payments template 2026 / Statement of balances

December 2007

APPENDIX 2

THE INVERNESS MEN'S SHED

SC048157

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

All funds are held in bank accounts. There are no restrictions on these funds and the funds will be utilised for supporting the activities of the Men`s Shed.

Type of activity or project supported	Type of activity or project supported	Number of grants made £	Number of grants made £





		Total	-

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)			x
Authority under which paid			£






If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)		this box	x
	Nature of transaction	Number of trustees	£





Nature of relationship		Transaction amount (£)	Balance outstanding at period end (£)

Receipts and payments template 2026 / Notes

December 2007

APPENDIX 2

THE INVERNESS MEN'S SHED

SC048157

Additional analysis (1)

Analysis of receipts and payments

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 £
Moneybox	586				586	627
Donations	3,610				3,610	5,420
Members Donations	-				-	105
					-
Total 2 Grants	4,196	-	-	-	4,196	6,152
	- 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 £
Sale of items	2,126				2,126	1,904
sale of scrap	453				453	467
Work done	4,883				4,883	5,089
Other income	250				250	400
					-	-
					-	-
					-	-
					-	-
Total	7,712	-	-	-	7,712	7,860
	-	-	-	-	-	-

4 Payments relating directly to 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 £
Materials	3,750				3,750	5,196
Telephone	522				522	632
Repair and Maintenance	538				538	331
Heat and Light	1,004				1,004	1,648
Rates	-				-	477
Insurance	1,917				1,917	1,088
Other expenses	1,513				1,513	1,267
					-	-
					-	-
					-	-
					-	-
Total	9,244	-	-	-	9,244	10,639
	-	-	-	-	-	-

Receipts and payments template 2026Additional notes

December 2007

APPENDIX 3 oscr Office of the Scottish Charlty Regulator Independent examiner's report on the accounts Report to the Ch8ri1y name trust8•slmembers of THE INVERNESS MEN'S SHED Registered charity SC048157 number On th8 account$ of the charlty for the perlod Period start date Month Period ènd dale Month Year Day Year 01 03 2025 to 28 02 2026 Set out on pag•$ 1 TO 4 Respectlve responsSbllltle$ of trustees and •xamlner The charity's Iruslee5 are responsible for the preparation of the accounts in accordance th the tems of the Charities and Tiustee Investment IS¢ollandl 2005 Act and the Charities Accounts Iscotlandl Regulations 2006. Thè charity Iruslees consider that the audit requirement of Regulation 10111 Id) of the Accounts Regulations dogs not apply. 11 is my responsibility lo examine the accounts as required under section 44111 {cl of the Act and lo state whether particular matters have come lo my attention. Bas1$ of independonl My oxaminalion is carried out in a¢¢ordance with Regulation 11 of the Charities examiner's statèmènt Accounts Iscollandl 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.11 also includes consideration of any Ltnusual ilems or disclosures in the accounts and seeks explanations from thè Iruslee5 conceming any such matters. The procedures undertaken do not providg all the evidence that would be required in an audit and, consequently, I do not express an audit opinh)n on the accounts. In the course of my examination. no matter has come to my attention Indayndent examinerfs statoment whi¢h gNes me reasonable cause to believe that in any material respecl the requirements.. to keep accounting records in accordan¢e with section 44{11 (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and lo prepare accounts which accord with the accounting focords and comply with Regulation 9 of the 2006 Accounls Re9ulalions have not been met, or lo which, in my opinion. attention should be drawn In order lo enable a proper understanding of the accounts to be reached, Dats: Signod: < Name: Rhona Wilson, BA FCCA Addro$$: MacKenzie Kerr Limited Redwood 19 Culduthel Road Invemess, IV2 4AA