## **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 -----**
**1** **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.|| **2** ## **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| **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) Position (e.g. Chair)** Chairman Treasurer **Date** 24 Feb 2025 **24/02/2025** **4** 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|**to**|Day
31||Period end date
Month
May|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** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**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 2 December 2007 APPENDIX 2 **Penicuik and District Men's Shed** **SC049319** ## **Section C Notes to the Accounts** |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C1 Nature and purpose of**
**funds**_(may be stated on_
_analysis of funds worksheets)_
**C2 Grants**
**C4b Trustee expenses -**
**details**
**C3b Trustee remuneration -**
**details**
**C6 Other information**
**C5 Transactions with trustees**
**and connected persons**|||||| |---|---|---|---|---|---| ||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 3 December 2007 APPENDIX 2 **Penicuik and District Men's Shed** **SC049319** ## **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 £**| |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 £**|**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 £**| |---|---|---|---|---|---|---|---|---|---| |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**