Reg￿red Charity Numbèr
SC048621
Report of the Trustees and Unaudited Financial Statements for
the Period 1 st September 2020 to 31 st August 2021 for
Braemar Men's Shed

Braemar Men's Shed
Corrtants of the financial S&*ements
For the Period 1st September 2019 to 31st August 2020
Reportlo the Trustees
Indopgndent Ex￿Ine￿$ Rep¢yt
Statement of Receipts and Payments
Sl*ernent of B#l*¢gs
1to2
Not•sto thè Financld Stat•m•nts

Braemar Men's Shed
Rewrt d the Trustees
the Perlod 1st Septanber 2020 to 31st August 2021
The tru$tse8 present their reportwth Ihe statements Dfthe ¢harity forlhe period 1st September
2020 to 31stAugust 2021.
OBJECTIVES AND ACTMTIES
The organisation's ch￿Able purpose is to alleviate lonefjness and Fsolati¢)n of elder￿ mèn lamhough not
xclusivelyl within the Braemw Village and SUITO￿{￿ng area. The purpo￿ wi15 be theved by
providing mentsl and physwl s•muD thrwgh s(Ki* inter￿tion and parbc4pating in ejoy*Jle act.￿be$.
ACHIEVEMENT AND PERFORMANCE
Tthe Braemar Men's Shed continugsto ￿ dosed dvptothg CLYonaMrLk4 Lockdthyn on 24th March
2020.
A group of five to eight men played ¢S)nNnoes and chatted In the crew room, whilsttwo to three tsthers
tidied up the workshop and undertook persona projects. Hans for a further recruitment drive are
currenly on hold.
r ILKal Ctrop store adopted us as ￿e oftheirthree ¢*wiies to benefftfrom thew communttyfund
we TeceNed a PayTn￿I of£947.80 in 6 November 2020.
We submitted an application toth• Brdemar Ftytho CommuNty Grant S¢hem• for 8 ￿a￿tts eovércosts
for machineryfor our workshop. Thhs w& ¥roved ￿ received 14 September 2020.
FINANCIAL REVIEW
R•servÈs Pollcy
Tho not in￿rne forth¢ period amounled to £1,833 has been dedtwth as show in the Statom¢nt of
R•e•ipts and Payments. Th• Mt¥)tttime of £1.833 rdatts as £888 to generd funds and £945 to
restithd fvnds.
Reserves Df the Trustare that ￿tOf Ihe fundsthat are fredy avaiiaile and excludes 1h05e restrFcted
funds and those funds which cwld ￿lY be redised by the disposal offixed assets hdd forthe Trttsts
use. Reserves at 31stAugustwere £1.627.
The Trusvs policy regardng genera reseNes tsto tytt) maintstn a rrinlmum level ewating lo six
onths operating The levd of reserves al 31st AU￿$t 2021 ¢onsider&d to be satisfactory.
The Trustees ensure that rèserves avalable to meet Ihe oblipton of all reStr￿d funds.

Braemar Men's S
Report th the Trustses
for the Per￿d 1st September 2020 to 31st August 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng Document
Th¢ ch¥iry is controlled by ts gvverning d￿rnent the wnsbiub"on, ps a S¢ottish Ch¥itsble
lrtorp¢)ratéd Organtsation.
Recrultmentand appolntment of newtrustee5
Trustees are nomin*d by the exisb.ng tnjstees of Braemar Men's Shed. newboard mernberi8
given xcess to the ffiles and gven a Ggpy of the governoig document The M￿muM number of
1nthes at anytime is fv?. ts minimum is three.
REFERENCE AND ADMINISTRAMVE DETAILS
Reglstered Charlty Nunther
SC048621
Prlnclpal Address
17 C￿MOre Road
Br0ernar
Aberdtrenshire
A835 5XG
TTUStees
Char
IFrd•pendent Exawlner
(>trv¢ Engneewing ar￿A¢¢ountsrry Resour¢¢s D"rrxled
Bankers
Bank ol SCoU￿d
The Direct Busines5 B￿k
PO Box 1000
BX2 1LB
Approved by order ofthe Board of c- 412--P 2ey2 an4 s.
ed on behalf by.

Braemar Men's Shed
Independent Examiners Report to the Trustees
for the Perfod 1st September 2020 to 31st August 2021
l ieport on the accounts for the perioj 1st Septemter 2QO to 31st August 2021 set out on pages four to si
Respectlve responslbllltles of trustees eL*lllner
The charrtys trustees are respx)nsiLle for the preser)tation of the ar￿unts in acr¥)rdance th8 t8rms of the
Charities aThl Trustee Investrnent (Scotlandl Act 2(¥J5 and the Charities Accounts Iscotlandl regulations 2(K6 lag
amended) The chartys tr￿e8S ¢onsider that the audit requirement of Regulation 1(rf1llal to Icl of thè A￿ount$
Regulatsons ￿e$ not apply. It ts my resp)nsit¥ty to examine the a¢Ly)unts as wuired under Section 4411)Icl of
thè Act and to state whether F4rtiGul¥ matters the Gome to my attentbon.
Basls of the independent examiner's rewt
My examination wa8 cartied ¢ut in accordance with Regulatic￿ 11 of the Chariti&* A¢xounts (Scc￿andl
Regulatio￿ 2006 las amended). An exarninatic￿ in(knes a rewew of the 8ccountiry records kept by the Gharity
and a (omparison of the ac0(￿nts preserrted y￿th those Tecotds. 5t also i1￿ consideratx)n of ay unusual
ems or di$¢losures in the a¢￿￿nts, atTrJ seekirg exltsnations fr{￿ you as tntstees ¢on¢eming any Such
matters. The procedures uTrJetsken do not provKle ¥1 the evKlen¢e that woukl ￿ r￿￿1￿1 in an audit. and
consequentiy I do not express an audtt opinion on the viewgNen the accfjunts.
Independenl examlnefs statement
In the eour8e of my exaMinal￿n. no maiter has e4)me to my attention"
1} Which gives me reasonable (zuseto txlieve tw in any maten.al resFXCt. the requirements
- to keep ￿untir￿J records ￿ aCcC￿dance vrfth SecticK) 4411Xal of the 2CQ5 Act R￿ulatIOn 4 of th8
2W6 Accounts Regulatim,. an
- to wepare accounts which accx)rd the a(X￿nting recofds aTrl to compty Vhth Regulation 8 of the
20C6 Ac¢ount8 Regulation$
have not been met,. or
21 to which, in my opinion, atterthon shwld be drawn in ￿dertO enat4e a Fmper urKY8rstandiry of the
accounts to be reached.
Date.. 17th March 2022

Brnemar Men's Shed
Statement of Receipts and Payments
forthe Perfod 1st September 2020 to 31st August 2021
Period
01.09.20
31.08.21
Total
Funds
Uniestricted
FurKI
Restricted
Fund
INCOMEAND ENDOWNMETr￿S FROM
Donab'or6 I Sales
Grants
Charitable Activrbes
Total
60
NET INCOME I{EXPENDITUREI
RECONCILIATION OF FUNL)S
Total funds brought foThvard
739
37
776
TOTAL FUNDS CARRIED FORWARD
1.627
982
2.609

Braamar Men's Shed
ststement of Balances
A5 at 31 August 2021
2021
Total
Fund5
Unrestrlcte
d Fund
Restrleted
Fund
CASH FUNDS
Cash 8nd bank balane•s at start ofytar
SurpSus I Ideficitl shown C￿ receipts
payments wurit
Cash and bank IJalanc￿ aterKI of year
169
7T6
94S
1,833

Braemar Men's Shed
Notes to the Flnan¢lal Statements
for the Period 1st September 2020 to 31st August 2021
1 Basis of preparing the financial statements
The fnancial statements have been wetBred on the Receipts aThJ Payments bas￿ in acC￿danCe with
the Charities & Trustee Investment IScotlar¥Jl kt 2(JJS and the Chartiies Accounts IScotlaTrJl
Regulation$ 2006 las ameThJed).
2 Nature and purp)seof fund8
Fund Accountlng
Unrestricted furKls tran ￿ us&J in accord¥r￿ ￿itti the charttabk ot1￿11Ve5 * the dEcretion of the truste
Restricted can onty be used f4X ￿rI￿ular restrided F4YFOSes NMthin the 0￿.eCts of the charity.
Restrictions arise %%knen s￿CIfi￿j by the dor￿[ or vknen funds are rdBed for particular restricted
3 Relat•J Party Transactions
No remuneralKin was paid to the trttstees or any conneded Fer¥ons durirg the financial period.
Unrestricted
F￿d
Reslri¢Xed
Fund
Total
Funds
4 Donati¢)n$
Sales
Unrestrthd
F￿d
Restric*ed
Fmd
Total
Furn1s
5 Grants
Braemar Hydro Grant
Cfyop Crant
945
1893
Unre*rpcted Restricted
FuThJ
Fund
Total
Fund5
6 Cost of Charltsble Actlvltes
Light and Heat
Cleaning
stationery Printing
Insurance
Repairs and Maintenance
Accountsncy Fees
60
60