2024-05-31-accounts - Penicuik & District Men's Shed

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

APPENDIX 1 OSC r

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	06	2023	To	31	05	2024

Office of the Scottish Charity Regulator

Reference and administration details

Charity name Penicuik and District Mens Shed Other names charity is known by Registered charity number SC049319 Charity’s principal address

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

----- Start of picture text -----
Name of person
Dates acted if
Trustee name Office (if any) (or body) entitled to
not for whole year
appoint trustee (if any)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
----- End of picture text -----

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	Name	Dates acted if not for whole year




Structure, governance and management

Type of governing document Trustee recruitment and appointment
	Constitution (Rev 1) 19/02/21
	No Change

Objectives and activities
Charitable purposes Summary of the main activities in relation to these objects
	To provide recreational facilities and advance the social needs, health, mental health and well being of men of all ages and backgrounds living in Penicuik and district.
	Creating, development and maintenance of a facility which allows men to meet and undertake creative, physical, purposeful and recreational activities of their choice. Thereby reducing isolation and contributing to physical and mental wellbeing of the shed members.

APPENDIX 1 Achievements and performance

Summary of the main achievements of the charity during the financial period

Establishment of a new base for shed operations at the Glencorse Centre after a disappointing move away from the Penicuik YMCA/YWCA. The shed is taking the lead in a project to convert a redundant steel structure on the Glencorse Centre site. This is to accommodate a workshop and social/classroom facility for both the Men’s Shed and the Glencorse Centre. Planning consent has been secured and a building warrant is awaited from Midlothian Planning.

Financial review

Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)	To be retained for future development of the shed.
	N/A
	N/A

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) Position (e.g. Chair) Chairman Treasurer Date 24 Feb 2025 24/02/2025

Enter SC No. below

APPENDIX 2

Enter charity name below

Penicuik and District Men's Shed

SC049319

Receipts and payments accounts

	For the period from	01 Day		Period start date June 2023 Month Year	Period start date June 2023 Month Year	Period start date June 2023 Month Year	Period start date June 2023 Month Year	Period start date June 2023 Month Year	Day 31		Period end date Month May	Period end date Month May	Period end date Month May	Period end date Month May	Year 2024
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 £
A1 Receipts
Donations	3,856														3,856			8,457
Legacies												-	-	-	-
Grants	8,500			5,000								1	1	1	13,500			8,000
Receipts from fundraisingactivities	1,166											1	1	1	1,166			2,723
Gross tradingreceipts												-	-	-	-
Income from investments other than
land and buildings												-	-	-	-
Rents from land & buildings												-	-	-	-
Gross receipts from other charitable
activities	1,438											1	1	1	1,438				933
												-	-	-	-
*A1 Sub total*	A1 Sub total 14,959	5,000	5,000	5,000		-	-	-	-	-	-	19,959	19,959	19,959	19,959	19,959		20,113
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - Total receipts 14,959 ~~— ~~		- 5,000	- 5,000	- 5,000	- - - - ~~	~~							- - - 19,959	- - - 19,959	- - - 19,959	- - - 19,959	19,959	- 20,113 ~~—~~
A3 Payments
Expenses for fundraising activities	524														524			47	479
Gross trading payments												-	-	-	-
Investment management costs												-	-	-	-
Payments relating directly to charitable	Payments relating directly to charitable
activities	4,527											4	4	4	4,527	27		4,574
Grants and donations
												-	-	-	-
Governance costs:
												-	-	-	-
Audit / independent examination	240											24	24	24	240
Preparation of annual accounts	175											17	17	17	175
Legal costs												-	-	-	-
Other	Other
												-	-	-	-
												-	-	-	-
**A3 Sub total **	5,466	-	-	-		-	-	-	-	-	-	5,466	5,466	5,466	5,466	5,466		5,053
A4 Payments relating to asset and
investment movements
Purchases of fixed assets 2,400 2,400 Purchase of investments - A4 Sub total 2,400 - - - 2,400 - Total payments 7,866 - - - 7,866 5,053 ~~—__====~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	7,094 5,000 - - 12,094 15,060 - 7,094 5,000 - - 12,094 15,060 ~~======~~

APPENDIX 2

Penicuik and District Men's Shed

SC049319

Section B Statement of balances

Details	Unrestricted funds to nearest £ 26,042 7,094	Restricted funds to nearest £ 5,000	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					26,042	10,982
Surplus / (deficit) shown on receipts and payments account					12,094	15,060
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	33,136	5,000	-	-	38,136	26,042
	-	-	- 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 £
Cabin				2,000	2,000








Details			Total Fund to which l	2,000	2,000	-
				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

Penicuik and District Men's shed R&P 2024.xlsx / Statement of balances

December 2007

APPENDIX 2

Penicuik and District Men's Shed

SC049319

Section C Notes to the Accounts


General Type of activity or project supported General General General Fitting of workshop		Individual / institution Asda Local Giving FMC Tech Masonic Orcome Trust	Number of grants made £
			1	500
			1	500
			1	6,500
			1	500
			1	5,000
			Total	13,000

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				£






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





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

Penicuik and District Men's shed R&P 2024.xlsx / Notes

December 2007

APPENDIX 2

Penicuik and District Men's Shed

SC049319

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 £
Donations	3,856				3,856	8,457
					-
					-
					-
Total 2 Grants	3,856	-	-	-	3,856	8,457
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
General	8,500				8,500	3,000
Orcome Trust		5,000			5,000	5,000
					-
					-
Total 3 Gross receipts from other charitable activities	8,500	5,000			13,500	8,000
	- 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 £
Subscriptions	1,438				1,438	933
					-	-
					-
					-
					-
					-
					-
					-
Total	1,438	-	-	-	1,438	933
	-	-	-	-	-	-

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 £
Catering	1,750				1,750	407
Stationery	1,074				1,074	114
Tool supplies	-				-	207
Subscriptions	-				-	50
Location set up	83				83	3,377
insurance	482				482	420
Rent	1,010				1,010
Sundry	127				127
					-
					-
					-
Total	4,527	-	-	-	4,527	4,574
		-	-	-

Penicuik and District Men's shed R&P 2024.xlsxAdditional notes (1)

December 2007

APPENDIX 2

SC049319

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts	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	3,856				3,856	8,457
Legacies					-
Grants	8,500				8,500	3,000
Receiptsfrom fundraising activities	1,166				1,166	2,723
Grosstradingreceipts					-
buildings					-
Rentsfrom land & buildings					-
Gross receipts from other charitable activities	1,438				1,438	933
*Sub total* Receipts from asset & investment sales	14,959	-	-	-	14,959	15,113
					-
Proceedsfromsale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	14,959	-	-	-	14,959	15,113
					-
Expenses for fundraisingactivities	524				524	479
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities	4,527				4,527	4,574
Grants and donations					-
Governance costs:					-
Audit / independent examination	240				240
Preparation of annual accounts	175				175
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	5,466	-	-	-	5,466	5,053
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					cross ref error
	5,466	-	-	-	5,466	5,053
					cross ref error
	9,494	-	-	-	9,494	10,060

					-

	9,494	-	-	-	9,494	10,060
					cross ref error

Nature and purpose of funds

Penicuik and District Men's shed R&P 2024.xlsxAdditional notes (2)

December 2007

APPENDIX 2

Penicuik and District Men's Shed

SC049319

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts	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 Receiptsfrom fundraising activities Grosstradingreceipts Incomefrom investments other than land and buildings Rentsfrom land & buildings Gross receipts from other charitable activities					-
					-
	5,000				5,000	5,000
					-
					-
					-
					-
					-
*Sub total* Receipts from asset & investment sales	5,000	-	-	-	5,000	5,000
					-
Proceedsfromsale of fixed assets Proceeds from sale of investments					-
					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	5,000	-	-	-	5,000	5,000
					-
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*	-	-	-	-	-	-
					-
	-	-	-	-	-	-
					-
	5,000	-	-	-	5,000	5,000

					-

	5,000	-	-	-	5,000	5,000
					-
Nature andpurpose of funds

Penicuik and District Men's shed R&P 2024.xlsxAdditional notes (3)

December 2007

APPENDIX 3 OSC r

Office of the Scottish Charity Regulator

’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of Penicuik and District Men’s Shed

	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2
	Charity name Penicuik and District Men’s Shed
Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address:	SC049319
	Period start date					Period end date
	Day	Month	Year			Day		Month	Year
	01	June	2023	to		31		May	2024
								(remember to include the page numbers of additional sheets)

	The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of 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 and to state whether particular matters have come to my attention.
	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 seeks 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 an audit opinion on the accounts.
	In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page*] 1. which gives me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
					Date:		`28/02/25`

*Please delete the words in the brackets if they do6AQnot apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3 Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose