Ullapool Sea Savers SCIO
TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS
For the period 1°' May 2024 — 30" April 2025
Scottish Charitable Incorporated Organisation SC049213
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Ullapool Sea Savers SCIO Annual Report & Financial Statements For the period Ist May 2024 to 30" April 2025
CONTENTS PAGE
| Index | Page |
|---|---|
| Trustee Annual Report | 2-5 |
| Independent Examiners Report | 6 |
| Statement ofReceipts and Payments | 7 |
| Statement ofBalances | 8 |
| Notes | 9-12 |
Page |
Ullapool Sea Savers SCIO Annual Report & Financial Statements For the period 1st May 2024 to 30" April 2025
TRUSTEES’ ANNUAL REPORT
The trustees are pleased to present their report and financial statements together with the independent examiners report for the period ended 30 April 2025.
Charity Name Ullapool Sea Savers SCIO Also known as USS
Charity Number $C049213
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Ullapool Sea Savers SCIO Annual Report & Financial Statements For the period Ist May 2024 to 30" April 2025
TRUSTEES’ ANNUAL REPORT
STRUCTURE GOVERNANCE AND MANAGEMENT
Governing Document
Ullapool Sea Savers is a Scottish Charitable Incorporated Organisation (SCIO) and have been registered as a charity from 10" April 2019. Ullapool Sea Savers have a constitution in place for the running of the charity.
Appointment of Trustees
At the Annual General Meeting all of charity trustees must retire from office they will be re-elected unless there are reasons within the constitution. The trustees elected at the Annual General Meeting will then be added to the Trustees listing. The office bearers are elected from among the Trustees namely a Chair, Treasurer and Secretary. Trustees can be coopted throughout the year. Trustees maximum number 11 and minimum number 4.
The board of Trustees meet often to review all aspects of the charity’s affairs.
Organisation Structure
The trustees are responsible for the strategic direction and governance of the charity.
There are many volunteers who help with the ongoing tasks of the charity.
OBJECTIVES & ACTIVITIES
The organisation is established for charitable purposes only, and the objects are:
a) To save our seas by getting together to educate about and raise awareness of and confront the issues which threaten our marine environment.
b) To support education about marine protection and conservation locally, regionally and globally and facilitate community engagement
ACHIEVEMENTS & PERFORMANCE
Find belowa list of our achievements and performances for the year;
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e Massive increase in membership
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e On track to deliver the NHLF-funded project
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e Secured Young GameChangers funding and more Essentia funding (amongst other funds)
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e BBC — Newsround and LAB feature e Snorkelling — with iE 200 later in the year as USS sessions ° EEow: have said they will write their names on their stuff e Triaged and relayed animals for the Highland Wildlife Hospital
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Ullapool Sea Savers SCIO Annual Report & Financial Statements For the period Ist May 2024 to 30" April 2025
TRUSTEE’S ANNUAL REPORT
Achievement & Performance cont'd
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e Flush Responsibly campaign, from the opening event at the Caley to door to door
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e Given and refurbished a second boat — Katitri © Accessible boat trips — eg03 yr old)
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e Remote beach cleans and beach clean stations and litter picking e Wildlife surveys
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e Kayaking e Creels — including dedicated NatureScot-funded project at the end of 2024 e Visit from Hope the inflatable humpback whale
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e Writing workshops wit] e Made excellent use of the new facilities at the harbour and been given prime berth at reduced rate for second year
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e On line School Assembly — Children’s Commissioner Scotland - Attended by 770 schools and over 15 000 kids and featuring a film made by Mearns Primary about USS, and how they adapted and implemented their own Drain Campaign because they were so inspired by ours
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e Patagonia film e Coastal Testimonies exhibition and parliament event e Worked with bout stories of the Minch and herring — film in the works e Piloted ideas for more peer mentoring — Gold Duke of Edinburgh placement and f intern e Tesco vote — first place, creeling project concludes this Friday e Fed into a couple of government consultations ¢ Powerboat? training fr
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e Revived species champion scheme e GreenHive connection e Pitch deck e Trip to Mull e Arwen went to Cyprus e Cycle For the Seas cycled 1000 miles to fundraise for USS, Seaful and SeaWilding e First aid training vith iii e Visit from (and to!) GB Row e Youth Link Scotland — National Youth Work Awards 2025 — we won the Environment and Outdoor Learning award
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e DC Coachworks are giving USS a tank of fuel each month for accessible boat trips and Seascape are filling the rest of the tanks
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Ullapool Sea Savers SCIO Annual Report & Financial Statements For the period Ist May 2024 to 30" April 2025
TRUSTEE’S ANNUAL REPORT
FINANCIAL REVIEW
The results for the period are set out in the attached accounts. The total income for the year is £55,493 (2024 £51,774). The total expenditure is £52,568 (2024 55,183). The results show a surplus of £2,925 (2024 deficit of £3,409). Leaving unrestricted funds of£8,403 (2024 £8,270) and restricted funds of £10,627(2024 £5,731 total funds remaining are £19,030.
RESERVES POLICY
Ullapool Sea Savers operates primarily on grants identified to fund specific projects which currently includes the basic operations of the organisation. Maintaining a reserve will allow the organisation to continue basic operations in the absence of project funding.
The purpose of this policy is to outline the terms in which the reserves will be used and the basis for reviewing the reserves available.
Overview
A risk-based approach is used to calculate an optimal amount of reserves that looks at reliability of income, costs for basic running costs, and specific liabilities. Amounts are included for risks we are aware of as well as contingencies to allow the organisation to cope with unexpected costs and opportunities.
We principally hold reserves to:
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e protect the continuity of the organisations work against uncertain future income streams e provide the capital needed to finance unexpected projects associated with the aims and objectives of the organisation
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e to cover for specific liabilities and identifiable risks
Reserves
The trustees have set optimal reserves at £3000.00.
The Reserves Policy is reviewed annually as part of our internal financial contro] systems.
Details of any deficit
Ullapool Sea Savers SCIO did not havea deficit.
APPROVAL
This report was approved by the trustees on the 18" of January 2026 and signed on their behalf by:
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13 -1-2¢
Date
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Chairperson Ullapool Sea Savers SCIO — SC049213
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Ullapool Sea Savers SCIO — $C049213 INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
I report on the accounts of the charity for the period 1*t May 2024 to 30 April 2025 which are set out on pages 7-12.
Respective responsibilities of Trustees and Examiner
The charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity Trustees consider that the audit requirement of the Regulation 10(1) (d) of the Accounts Regulations does not apply.
It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act to state whether particular matters have come to my attention.
Basis of Independent Examiner’s Statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) 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. It also includes consideration of any unusual items or disclosures in the accounts, and secks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express and audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention
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Which gives me reasonable cause to believe that in any material respect the following requirements have not been met: - To keep accounting records in accordance with Section44 (1) (a) or the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - To prepare accounts with accord with the accounting record and comply with Regulation 9 of the 2006 Accounts Regulations.
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To which, in my opinion, attention should be drawn in order to enable a proper understanding of the Accounts to be reached.
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_ Ag O\LG _ Date of signing
a Page 6
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Ullapool Sea Savers SCIO Annual Report & Financial Statements For the period Ist May 2024 to 30" April 2025
STATEMENT OF RECEIPTS & PAYMENTS
| 2025 | 2025 | 2025 | 2024 | ||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Unrestricted | Restricted | Total | Total | ||
| Receipts | |||||
| Donations | 2,245 | 6,990 | 9,235 | 9,505 | |
| Grants | 500 | 45,758 | 46,258 | 40,716 | |
| Other | other | 0 | 0 | 0 | 178 |
| GiftAid | 454 | 1,650 | 2,104 | 1375 | |
| TOTALRECEIPTS | 3,199 | 54,398 | 55,493 | 51,774 | |
| Payments | |||||
| Charitable Activities | 2,385 | 49,612 | 51,997 | 54,743 | |
| Fundraising costs | 251 | 0 | 251 | 0 | |
| Governance | |||||
| IE | 320 | 0 | 320 | 440 | |
| TOTALPAYMENTS | 2,956 | 49,612 | 52,568 | 55,183 | |
| Surplus/Deficitforperiod | 243 | 4,786 | 2,925 | -3,409 |
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Ullapool Sea Savers SCIO Annual Report & Financial Statements For the period Ist May 2024 to 30" April 2025
STATEMENT OF BALANCES
| 2025 | 2025 | 2025 | 2024 | |||
|---|---|---|---|---|---|---|
| £ | - | £ | £ | |||
| Unrestricted | Restricted | Total | Total | |||
| Opening AccountBalances | ||||||
| Balance as at 01 May | 8,270 | 5,731 | 14,001 | 17,410 | ||
| Surplus/Deficit | 243 | 4,786 | 5,029 | -3,409 | ||
| Transfers | -110 | 110 | ||||
| 8,403 | 10,627 | 19,030 | 14,001 | |||
| 2025 | 2024 | |||||
| Cash Funds | Value | Value | ||||
| Bank Balance as at 30 April | Treas | 3,774 | 4,555 | 8,329 | 14,001 | |
| Bank Balance as at30 April | RBS | 4,629 | 6,072 | 10,701 | _ | |
| 8,403 | 10,627 | 19,030 | 14,001 | |||
| Liabilities | ||||||
| Independent Examination Fee | 300 | 0 | 300 | 320 | ||
| 300 | 0 | 300 | 320 |
These accounts were approved by the Trustees on the 18" of January 2026 and signed on their behalf by:
Ullapool Sea Savers SCIO — $C049213
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Ullapool Sea Savers SCIO Annual Report & Financial Statements For the period Ist May 2024 to 30" April 2025
NOTES TO THE ACCOUNTS
1. Basis of Preparation
These accounts have been prepared on the Receipts and Payments basis in accordance with:
- a) The Charities & Trustees Investment (Scotland) Act 2005 b) The Charities Accounts (Scotland) Regulations 2006 (as amended).
2. Fund Accounting
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a) Unrestricted funds are those that may be used at the discretion of the committee in furtherance of the objects of the charity.
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b) Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for a specific purpose.
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c) Any purposes are set out below in the further notes
3. Taxation
a) The charity is not liable to corporation tax or capital gains tax on its charitable activities
b) The charity is not registered for VAT; thus, all costs are shown inclusive of VAT charged.
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Transactions with trustees and related parties
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a) No remuneration was paid to trustees, or any persons connected with them during the year (2024-2025:£nil)
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b) No travelling expenses were reimbursed to trustees this year or last annual period.
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c) There are no staff members or trustees who are paid.
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Ullapool Sea Savers SCIO Annual Report & Financial Statements For the period Ist May 2024 to 30" April 2025
NOTES TO THE ACCOUNTS cont’d
5. Donations
| Unrestricted | Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | ||
| Restricted Donations | 0 | 6,990 | 6,990 | 0 | |
| Misc Donations | 2,245 | 0 | 2,245 | 9,505 | |
| 2,245 | 6,990 | 9,235 | 9,505 | ||
| Grants | |||||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | 2025 | 2024 | ||
| Tesco Groundworks | 0 | 375 | 375 | 1,125 | |
| National Heritage Lottery Fund | 0 | 29,614 | 29,614 | 37,018 | |
| SeaChangers | 0 | 3,950 | 3,950 | 1,920 | |
| Future Routes | 0 | 4,650 | 4,650 | 0 | |
| The Highland Council | 0 | 4,000 | 4,000 | 0 | |
| Foundation Scotland | 0 | 3,000 | 3,000 | 0 | |
| Lochbroom Community Council | 0 | 169 | 169 | 0 | |
| Foundation Scotland | 500 | 0 | 500 | 0 | |
| Highlands and Islands ClimateFund | 0 | 0 | 0 | 500 | |
| Scottish Wildlife | 0 | 0 | 0 | 154 | |
| 500 | 45,758 | 46,258 | 40,717 |
6. Grants
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Ullapool Sea Savers SCIO Annual Report & Financial Statements For the period Ist May 2024 to 30" April 2025
NOTES TO THE ACCOUNTS cont’d
| 7. | CostofCharitable Activities | Unrestricted | Restricted | Total | Total |
|---|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | ||
| Consultancy | 223 | 30,263 | 30,486 | 34,251 | |
Printing, Postage& Stationery |
356 | 0 | 356 | 131 | |
| Website& Social Media | 60 | 1,300 | 1,360 | 500 | |
| General Kit & Equipment | 158 | 2,298 | 2,456 | 4,486 | |
| Food | 22 | 670 | 692 | 481 | |
| Fuel | 0 | 1,811 | 1,811 | 1,702 | |
Insurance, Subs& Memberships |
369 | 2.223 | 2,592 | 2,048 | |
| BoatExpenses | 271 | 4,722 | 4,993 | 10,646 | |
| Events | 705 | 2,800 | 3,505 | 0 | |
| Training costs | 0 | 1,245 | 1,245 | 0 | |
Finance& Administration |
0 | 2,280 | 2,280 | 0 | |
| Sundries | 221 | 0 | 221 | 498 | |
| 2,385 | 49,612 | 51,997 | 54,743 |
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Ullapool Sea Savers SCIO Annual Report & Financial Statements For the period Ist May 2024 to 30" April 2025
NOTES TO THE ACCOUNTS cont’d
Movement in Funds
| As | at | As at | ||||
|---|---|---|---|---|---|---|
| 01/05/2024 | Receipts | Payments | Transfers | 30/04/2025 | ||
| £ | £ | £ | £ | £ | ||
| Unrestricted Funds | ||||||
| General fund | 8,270 | 3,199 | 2,957 | (110) | 8,402 | |
| Total unrestricted funds | 8,270 | 3,199 | 2,957 | (110) | 8,402 | |
| Restricted Funds | ||||||
| LoveOur Seas Project | 5,731 | 36,714 | 46,010 | 5 | (3,560) | |
| All Aboard Project | 0 | 4,000 | 0 | 0 | 4,000 | |
| Blue LearningFund | 0 | 3,000 | 91 | 0 | 2,909 | |
| GroundworksUK | 0 | 375 | 0 | (375) | 0 | |
| Research Trip Fund | 0 | 1,500 | 928 | 0 | 572 | |
| Hope Project | 0 | 169 | 0 | 0 | 169 | |
Donations& Grants small |
0 | 8,640 | 2,582 | 480 | 6,538 | |
| Totalrestrictedfunds | 5,731 | 54,398 | 49,611 | 110 | 10,628 |
Total restricted funds
Total Funds
14,001 57,597 52,568 0 19,030
Purpose of Funds
General Fund
Unrestricted funds for any charitable purpose
Restricted Fund
Restricted fund for restricted spending whether from Funder or fundraising
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