## **APPENDIX 1** |OSC**r**
Office of the Scottish**Charity Regulator**|**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| **2** **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| **3** ## **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 **4** 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**|**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 £**
**-**
**-**
**-**
**-**
**-**
**-**|**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** |**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 £**
**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 2 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. |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C6 Other information**
**C5 Transactions with trustees**
**and connected persons**
**C4b Trustee expenses -**
**details**
**C2 Grants**
**C3b Trustee remuneration -**
**details**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**
**institution**|**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 3 December 2007 APPENDIX 2 **THE INVERNESS MEN'S SHED** **SC048157** ## **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 £**| |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 £**|**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 £**| |---|---|---|---|---|---|---|---|---|---| |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