West Scotland 4mm Group (scio) TRUSTEES, ANNUAL REPORT RECEIPTS AND PAYMENTS ACCOUNT 2024 A Scottlsh Charitable Incorporated Organlsatlon Charity Number: SC049403 USC kottth Chanty Reguktor www.oscr.org.uk Registered SCIO SC04940J
Trustees, Annual Report Year ended 31 December 2024 The Tru51ee5 have pleasure in presenling their report together with the financial slatements foi the year ended 31 Dmber 2024. Reference and Admlnlstratlve Inforniatlon Charity Name: West Scotland 4mm Group ISCIOI The Charty also known bv: WS4mmG Registered Charity Number.. SC049403 Contart Address.. Tru5tee5 on date of appr(Ml of Tru5tee< Annu•l Report Trustee Name in Committee Member Committee Member Committee Member Chairperson 1810312023 1110312025 2610312019 2610312019 Other Truste thrlnl 2024 Independent Examlner 8*nkef Bank of Scotland,
Business Banking Trustees. Annual Report Year ended 31 December 2024 Hlstory The West of Scotland 4mm Group was founded in 1972 by a small number of railway modellers who were interested in buildin8 model railways using a more exact scèle of the prototype than existed commercially. based upon a set of standards known as Protofour IP4 for shortl. This Group was an informal association and met in members. houses to discuss construction technique5 and help each other with their modelling. The Group also showed their efforts at model railway exhibitions. In due course the Group acquired the layout of a member and be8an developing It further once a clubroom, shared with another model railway group, in the centre of Glasgow became available. Unfortunately, in April 2018, this clubroom had to be vacated. and we were forced to look for Premises of our own. The Group needs permanent accommodation in which to store our layouts. materials and equipment as well as providing space in which to meet and work on our layouts and commercial rents were far too high. Luckily. a member identified a room in a Paisley church which was suitable for our purposes, and a contrart was signed in November 2018. The Group had formed itself. in September 2018, into a Limited Company IW54mmG Ltd) for this purpose. Thi5 Was a stOP-8ap position until the Group gained recognition by the Office of the Scottish Charity Regulator as a Scottish Charitable Incorporated Organisation In June 2019, allowln8 the Limited Company to be dissolved IfoTmally on 24 December 20191 and all assets transferred to the West Scotland 4mm Group ISCIOI. Structure, Governance and Management Govemln8 Document The West Scotland 4mm Group IW54mmG) Ss a Scottish Charltable Incorporated Organlsation ISCIO). It was re8iStered in its current legal form on 21 June 2019. The charity was previously a limited company land before that an unincorporated association) but changed its legal form to SCIO. The previous assets of the Group were transferred to the SCIO on 24 September 2019. It has a multiple tier structure ènd is administered in accordance with its Constitution (based upon a form recommended by the kottish Council for Voluntary Organisations and subsequently approved by OSCRI. During 2022 the Constitution was amended to permit virtual or hybrid meetings. ReCl¢ment ond Appolntment of Trnstees At the Annual General Meeting all members of the Group may nominate Full Members who are believed to have the ski115 and commitment to contribute to the management of the Group's business affair5. Members of the Cornmrttee are the charivs Tru5tee5. Committee members are appointed at the Annual General Meeting and serve for a period of one year after which thev must seek re-election if they wish to continue. Members (who will also become Trustees1 co- opted onto the Committee to fill vacancies that arise must stand for election at the next Annual General Meeting, if they 50 wish.
Or8anisational Structure The Committee is chaired by the Chairperson and must meet no less than two times per year. Certain responsibilities are dele8ated to the Chairperson. Secretary, Treasurer and Exhibition Co- ordinator as appropriate. Objertlves and Artlvities Charitable purposes The Group provides recreational facilities and activities related to finescale railway modellin8 Wlth the object of improving the condition5 of life for our members. The Group advances education among members both of the prototype railways and in the skills required for finescale railway modelling and to raise awareness amon8 interested members of the public that these skills are attainable. To widen the appreciation of OUT raiaY herita8e and of the art and science of finescale railway modellin8 tth amon8 our members and for wider public benefit. Maln artlvltles In relatlon to these objects The Group normally meets tsvice monthty in its Paisley church clubroom. There Vrk on progressing the Group's new layout based on Garlieston, in Wigtown5hire, is undertaken. Though some construttion/modellin8 was carried out at membefs. homes. Group members were able to participate in some local model railway exhibitions by putting on demonstrations of modellin8 and operating the 8roup's layout and that of memberfs layouts. Visits to view other folks. rallway layouts. heritage railways and lectures by experts knowledgeable on railway practice. did not occur durin8 the period under review.
The Group is a member of the Association of Model Railway Societies in Scotland whKh entitles it to rake part In its annual exhibttion Model Rail Scotland and receive a share of the distribution of any surplus arising. Achlevernents and Performan We centre our activities around the building owning and exhiblting of model railways. 2024 was another busv vear foi us as a club with us involved with $en exhibition commitments. We attended the following shows: Model Rail Scotland with John Stocks, Kettlewell Summerlee with Garlieston Gadieston IMuSberry Harbour 80 ?nntversary Exhibittonl with Garlieston Penh, with a team of demonstrators as a part of the Scalefour "zone~ Doors Open at PMCH with Garlieston Ayr MRS lat Troonl with Garlieston Cathcèrt MRS with alon8 With a demonstration table We strlve to make the models we exhlts't as visually pleasin& reliable in operation and a pleasure to operate. New nK)dels like Garlieston are often subject to several years follow vp activity as we try to raise all three of these credentials. Away from the exhibitK)n hall 2024 2024 also saw an extensive development of Garlieston: The c355ette fiddle yards which had proved cumbersome to operate and lead to delays in presenting trains for the pubic to watch was rebcated with a traverser IMilli51e wdl and slding5 (Harbour endl, • We a150 provided second controller at the Millisle FY end to facilitate Ilar8elyl hands-fiee stock fiddlin81 Experience at Ayr Showed it to be a great succe55 and improved the exhibiting experience for the fiddle yard operators. A scenic refresh has also been ongoing on Garlieston since the Ayr show. the rr(*st obvious additK)n bein8 the splendid backscene so artfully created by Linda, to whom we are most
grateful. Gaflieston has been morphing into Garliestown, as befits its setting around the year 19CX) In addition to these layout centred artivities. in 2024 we held two social events a Dinner preceding the 2023 AGM attended by 7 members and a Christmas Lunch attended by seven members. Just outwith 2024, but close enough and certainly of immense significonce to both the ongoing cohesion and governance of the group was the passing of our Secretary and Treasurer for at least forty of the groups fifty two year existence Chris Coles. To say, Chris was the ticking heart and soul of the group is not an exa88eratron, he ran and organised the group leaving the rest of us to focus on the building and operating of layouts. The gap he has left behind needs filling and with few candidates with the time and experience to tackle these important tasks will prove a challenge and we seek to regenerate and re-organise for the future in 2025. Flnanclal Revlew WS4mmG's finance arrangements are relatS¥ely slmple: we have one bank account with the Bank of Scotland. and we have never received any legacies or donations that are ring-fenced for any specific activity or project. As a result. there are no restricted funds to be accounted for nor reserve funds set aside in separate account. This means that we can slmplify the presentatlon of our accounts. The principal sources of income are the membership subscriptions, the clubroom levy and the distribution of funds from the Model Rail Scotland exhibition. The main expenditure streams are the clubfoom rent and materials for the development of the Group's exhibition layouts. With the move to a SCIO the Group has been approved by HMRC and is now benefiting from feclaiming the tax paid bv members through the Gift Aid scheme. During 2024 we had an Income of £2815.15 and expendrture of £2631.74 givin8 a resultin8 annual Surplus of £205.40, this resulted in our net assets as at the 31 December 2024 rising to £4382.40. These headline results are a shown in the appended income and expenditure statement and our on80in8 balance sheet that have been approved by our Independent Examiner . We have been Increasln8ly movin8 to havlng all our financial transactions make by 8ACS, which means that means an dectronic copy of our bank ststement can Provide a transparent record of our income and expenditure. In preparing these accounts we have for the first time been able to use downloaded bank statement as our primary data source and reconciled the opening and closing balances in the accounts with the cash in the bank account at the close of 2023 and 2024. Unfortunately. this cross checking has thrown up the anornaly that our balance at the end of 2023 was not the £4196.51 but £4176.99. a difference of£19.52. Our 2023 accounts, which were subject to ri8orous scrutiny, by Ouf current Independent Examiner, were found to be an accurate record of our income and expenditure which su88ests that this difference was cariied over from 2022. Given the volume of cash transartions at that time we feel that we are unlikely to ever find the SOUTce of the error which will almost certainly be a result of failure to timeously record those cash transactions. We therefore propose to write off this difference which will allow us in futuie, on the basis all transactions havin8 a discrete bank entry to continuously reconcile the cash balance in our bank account wth our income and expenditure.
The Trustees. polcy is to retsin reserves in (der to meet known (lmitments Isuch as our rent Ilabillty to the church at which we are a tenant) to cover any uneKpÈrtèd expendtture. Thig will include desi8nated fvnds. At the year end the Group held unrestricted cash furds of £4.382.40 of whlch £750 is In a General Reserve Fund. The remalnin8 balance cf £3.632 would represent pPr0MatelY one yearfs seneral expenditu under r[ ¢ir¢umstances. Rlsks The mererShIP is Bettin8 more elderty and $0 fillinB leathhip roles is proving diffult. The number of 8lfInt giver5 is a150 dedininB as they move from employment to retir•m•nt and 4 number members have trKr¢ased mobility Issues. A greater effort is bein8 planned into Increasln8 the rnembershSp Partkularly of Unse[ folL The dubrwrn rent chaTsed by our landlord Is also Inctealn8. ()on•ted s¢Thlrysand faclftles Members have donated thelr tlme and model1 skllls in pr(xlucin8 buildings, stock and scenlc effects for the new layoirt. Statement of Tntstees, Re5ponslbllltles The Commlttee mernbers nwst prepare financl•l ststements whlch 8ive suffkiènt dètall to enablè an apweclatlon of the transactlons of the Group durfn8 the fknanc5al year. The members of thè Comrnittee are responjlble lor keeping proper accounting r&ords vthlch. on reque3( must reflert the fln•nclal ppsltlon ol the Gr(wp at that tlffle. Th15 r¥iu5t be done to en5Ule that the financial statements comply wlth the Charltles ar Trustee Invesirnent Iscrtlandl Act 2005. and the Charitie5 Accounts 15cotlandl Re8ularion$ 2L¥J6. They are alw responslble for safeguardln8 the assets of the Group and must take reasonable steps for the prevention andlor detectlon of fraud and other Irre8ularltie This reporP nA +ha have been prepared oft behalf of thè Trustees by:. ClidSrman 24 Ay- 1 2c2 p% I. iKiidyl on thelr behalf.
Independent Exarnlnerfs Roport to the Trnst•es/members of West Scotland 4mrn Group SC049403 I report on the accounts of the tharfty for the year ended 31 December 2023 whkh are set out on pa8es 8 to 10. The charftys trustees are pOnSible for the preparatknn of the accounts in aCCordce with the lern)s of the Charltles and Trustee Investment (kotlandl P£t 2(K15 and the Charltie5 Accounts 15cotland) Regul•tion$ 2006 {•s •mended). Th• ¢h¥rlty trusl•es c4xwl¢r that th¢ auth req•Jlrement of Ae8yl•bon iO(illd) of the kcountS Rt8ul•tlons does not apply. It Is my rejponslblllty to &umbne the aoUnts as requlred under jectn 44111(cl of ihe Art and to strte whether pankwlar mattff5 have come to my attentbon. Basls of Indoputht examlnerfs statern•nt My examinatlon Is caThled out In acctydance wlth Regulation 11 of the 2(M)6 Accounts Regulatlons. An ex•minatlcfj widudes a rewew of the accountln8 recLYds kept by the charlty ané a comparlson of the aetounts proWit wlth tho%• records #Iso includ•s ¢oftsid•ration of anv unusual items or dlsck>sure5 In the accounts, and seeks explanath>ns from the trustees concemin8 any suth mattets. The procedures undertaken do not provide all the Lwidence that would be requlred In audrt. and consewently. I do Th)t express an audtt oplnlon the vlew Blven by the accvunts. Independ•rt •xamlnerfs slateftrt In the c[Se of my exarnSnation, no matter has tome to my attentK)n which gives me reasonaue cause to bèlleve that In any material r•sPgrt the requirem•nts: to k••p accountin6 records in a¢¢ordan¢e wlth Sectlon 44 {Ill•l of the 2CK)5 Act and Re8ulatlon 4 of the 20( Accounts Re8ul•tion), and to prepare accounts whlth accord with the Kcounts'n8 rec(ds and comply wlth Re8ulatkn 9 of the 2(#)6 kcounts Re8ulations have nol been met. or to whl¢h, In my opinion. attent#)n should be drawn In order to enable a pmper understsndin8 tsft 3c£ounts to be reached. Si8ned: Date. L"J Pl 2025
WEsf SCOTLAND 4MM GROUP scio IMCOME Subxrigt broom L• Mis111r% thnitbDns 481. 516. 1353.50 1411 ExhlbJtbns Model Ral St0tL•l 918.65 Other exhlykn 50.(K) 968.65 948.78 OAYJ 832.92 GTft Aid feclakn•d Mi%collaneou5 rtteipts Total InuKn• 2837.15 3770 Administratk)n InSUrae Clubrocffi rent Loyout Clubrocffi ftt out EquiPt 35. 16.36 171.02 168.52 21. 1825.C 165.40 243.08
1.95 35.26 27.32 AMRSS Exhlbltbn Exwses 33. 33.a) del Ram Scotland OthET exhibttbons o. I.) I.CA? 109. Ir#1*ndnl Ex•mlner F••s Tot•l•w¥llturn 2631.74 24fj2.17 2fLI.41 1246.55 23 kns-
TATEMEiir 7&991¥ Surplusl(defitltl F¢Ji 2024 205AI 1246 4J82.4ry 4ts6iJJ Not• I k recordlLitlon31112123 Act1 /12> plus Debtors at 3U12 Iw Liabilitjes at 31112 N•t aM•ts 31112123 127. 49 417&99 8•nk re[1tk1ft 31112124 kn ••nk ai112124 plus debtors less lablllVe5 S() 327.10 Ilot• 3 Our bank re(ncilI {NDte 11 •btye shth¥th4t our•ssets at 31.12.23 were £4176.99 r £4196.51 •5 yth)usty stated. W•. our 2023 attouNs and ihe cOrrnSThynC4 wh th• Ind•p•nd•ni Examiners and confimi trol the Income Evrlte •ccount •ppafs to both compl•t• •nd •ceurt•. The lTrJep•ndent •xamlrwr ¢onfirnis that thè infcfftutktn was M1• ¥il¥ble af)d no bank r•toncili•tion w•s carrled ¢xrt. W have therefore condud•J th•t th• £1952 dIr•P•h uvrled forId from 2022 m•ny of our trnfMct5trns w•r• In c•th. We l•el it is urtlikely •t this stale we rtsol¥e tre •nd our best w•y forw•rd will be to wrlte of tlNs 5urn of £19.52 and move forward wtih• sttIOn where our and experidiluig dlign with the cash ld wfthin our bank Kcount. Z3 &4éuf, Zcn3
Accountin8 Pollcies The principal accounting policies. which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below. Basis of preparatlon The accounts have been prepared on the Receipts and Payments basis in accordance with applicable accounting standards and under the historical cost convention, and in accordance with the Charities and Trustee Investment Ikotlandl Act 2005 and the Charities Accounts (Scotland) Regulations 20061ès amended). Nature and purpose of funds Funds are classified as either restricted funds or unrestricted funds. defined as follows. Restricted Funds are funds subject to specifK requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity. No Restricted Funds were held by the Group in 2023. No Endowment Funds are held. Unrestricted Fund5 are expendable at the discretlon of the trustees in furtherance of the objects of the charity- If parts of the unrestricted fvnds are earmarked at the discretion of the trustees for a particular purpose. they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees. discretion to apply the fund. Incomlnq resources All donations and 8ifts are included wthin incoming resoufces undei either unrestricted or restricted fund according to the terms under which the donation is made and when the amount can be quantified with reasonable certainty. Donation5 and gifts in kind are brought Into the accounts at their market value to the charity. Resources expended Expenditure is reco8ni2ed as an Actuèl Basis as the liability is incurred. Tanglble flxed assets The charity has the right to occupy and use for its charitable objects certaln tan8ible fixed assets. includin8 the clubroom, equipment and exhibition layouts. Expenditure incurred on the repair and maintenance of these assets Is charged as resources expended In the statement of financial activities in the perlod in which the liability arises. Taxatlon West Scotland 4mm Group is reco8nized as a Scottish Charitable Incorporated Organisation for the purposes of applicable taxation legislation and is therefore not subject to taxation on Its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT. 10