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2025-03-31-accounts

oscr,-. Period start date Month Year 2024 Period end date Month Year 03 2025 01 To 31 offi￿ of the Scottish Charity Regulator Reference and administration details Charity name Other names charity is known by Registered charity number Charity's principal address Thurso Youth Club SCIO SC049685 Names of the charity trustees on date of approval of TTUStees' Annual Report Trustee name Office (if any) Dates acted if {or body} entitled to 13 14 15 16 17 18 19 20

Reference and administration details Names of all other charity trustees during the period, rf any. (for example, those who resigned part way through the financial period) Name Dates acted rf not for whole year structure, governance and management Type of goveming document Thurso Youth Club is established by Constttution. The legal fomi of the Charity is a SCIO (Scottish Charitable Incorporated Organisation) and it is registered Scottish Charity (No. SC049685). The Charity registered as a SCIO on 25 October 2019. Trustee recruitmenl and appoinlment The trustees of the club are elecled by the members at the AGM Objectives and activities Charitable purposes The charity's purposes are to benefrt the youth of Thurso and surrounding area with the following.. The advancement of education The advancement of health The advancement of cit12enship or community development, the promotion of civic responsibility and volunteering The provision of recreational facilities. or the organisation of recreational activities. with the object of improving the conditions of lrfe for the persons for whom the facilities or activities are primarily intended The club provides facilities and activities for the benefit of the young people of Thurso and the surrounding area. The club operales various club sections catering for 5 to 17 year olds. Summary of the main activities in ielation to these objects The building is available for hire when not in use by our club sections. The Youth Club premises are suitable for meetings, training courses, rehearsal space. perfomiances etc. Annual maintenance is carried out to ensure the fabric of the building is kept in a suitable condition.

Achievements and performance Summary of the main achievements of the charity during the financial period Thwso Youth Club conkn"nu8S to have a full aThJ active Board, with g(M)d parental represenIab[￿. There were some staff chawes th￿UqhOUl the year ￿t continues wlh a fiAI coMp￿7ent of staff. The Club offers sessions for children and ywng 5 times a week wth a membership of altrM)sl 1 ￿1. A full summer acbvrty E￿0qr8n￿e was very well attended and induded weekly Sessi(￿5, day trips and a res￿en￿al weekend fcy High Sch(M)I pupils. The Outreach pr(yJramme 15 stsll artive wth Youth worke￿ makinq reoulai c￿￿Cl and Lxjildin relatK)nships wrth y(xJng the Town. Our main ach￿Ve￿￿nI this was thvdotxnent of the T¢Jlet area aThl rtst811iThJ new IlorKirtsJ. General buikliro maintenance is ￿￿n9. The Club Contin￿ to the buikjing to a vanety of communrty groups and have one of the offKes to another 0rganisakn.L￿ generaliTrJ an increase in leth.ng income. Unfortwately, 8re no further k)nvard th the wind up of the preV￿u5 T￿1[50 Youth Club ch&tty. We are still waiti.ng f(K the s￿Icrtor to uwlate the lrtle deets atKI tra￿er buildi to the SCIO. Plans for the coming year inCl￿e pft4iessing the transfer of the building to the SCIO. ￿m?￿"ng for rrw)re Sust￿nable fuTrJing streams and attr￿1￿ fflC￿ Club users lo increase income. Financial review Brief statement of the charity's policy on reserves No set policy but we look to have sufficient funds on reserve to meet its ongoing running costs. Details of any deficit NIA Donated facilities and services (if any) NIA

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 le.g. Chair) Chair Secretary Date 22 December 2025 22 December 2025

OSC r

Office of the Scottish Charity Regulator

Independent examiner’s report on the accounts

Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts
Report to the
trustees/members of
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
Thurso Youth Club SCIO
SC049685
Period start date Period end date
Day Month Year Day Month Year

01
April 2024 to
31
March 2025
6 to 9 (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:
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: 18th December 2025
5
5

Enter SC No. below

Enter charity name below

Thurso Youth Club SCIO

SC049685

Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
~~————~~
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 £ to nearest £ to nearest £
A1 Receipts
Donations 7,305 7 7 7 7,305 8,145
Grants 15,000 44 44 44,284 59 59 59 59,284 106,814
Receipts from fundraisingactivities 6,794 6 6 6 6,794 285 285
Gross tradingreceipts - - - - - -
Income from investments other than
land and buildings - - - - - -
Gross receipts from other charitable
activities 13,435 13 13 13 13,435 11,296
A1 Sub total A1 Sub total 42,534 44,284 44,284 44,284 - - - - - - - 86,818 86,818 86,818 86,818 126,540
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets - - - - -
Proceeds from sale of investments - - - - -
A2 Sub total A2 Sub total - - - - - - - - - - - - - - - - - -
**Total receipts ** 42,534 44,284 44,284 44,284 - - - - - - - 86,818 86,818 86,818 86,818 126,540
A3 Payments
Expenses for fundraising activities - - - - - -
Gross trading payments - - - - - -
Payments relating directly to charitable Payments relating directly to charitable
activities 74,554 28 28 28,364 102 102 102 102,918 129,964
Governance costs:
Independent examination 402 402 402 402 402 384 384
**A3 Sub total ** 74,956 28,364 28,364 28,364 - - - - - - - 103,320 103,320 103,320 103,320 130,348
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
- - - - -
Purchase of investments - - - -
**A4 Sub total ** - - - - - - - - - - - - - - - - - -
**Total payments ** 74,956 28,364 28,364 28,364 - - - - - - - 103,320 103,320 103,320 103,320 130,348
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
32,422)
(
15,920
-
-
16,502)
(
3,808)
(
-
32,422)
(
15,920
-
-
16,502)
(
3,808)
(
~~a=~~

6

SC049685

Thurso Youth Club SCIO

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 £
79,288
32,422)
(
Restricted funds
to nearest £
1,580
15,920
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 80,868 84,676
Surplus / (deficit) shown on receipts and
payments account
16,502)
(
3,808)
(
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
46,866 17,500 - - 64,366 80,868
-
-

-

-

-

-
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 £
Details Total
Fund to which l
-
-

-
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
18December 2025
18December 2025

7

Thurso Youth Club SCIO

SC049685

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Individual / Number of grants £ Type of activity or project supported institution made C2 Grants Total - C3a Trustee remuneration 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) x £ Authority under which paid C3b Trustee remuneration - details

C4a Trustee expenses

If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) x

C5 Transactions with trustees
and connected persons
C4b Trustee expenses -
details
Nature of transaction Number of
trustees
£
Number of
trustees
£

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

C6 Other information

8

Thurso Youth Club SCIO

SC049685

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 £
Memberships / subscriptions 6,389 6,389 6,339
Donations 916 916 1,806
Total
2 Grants
7,305 - - - 7,305 8,145
-
Unrestricted
funds
to nearest £
-
Restricted funds
to nearest £
- - -
Total current
period
to nearest £
-
Total last period
to nearest £
Highland Council Ward DiscretionaryGrant - 1,000 1,000 4,000
Highland Council - Summer of Hope - 4,000 4,000 8,000
Highland Council - CommunityRegeneration Fund - - - 9,882
Highland Council - ESF Food - - - -
Highland Council - Mental Health and Wellbeing - 10,000 10,000 -
Caithness & North Sutherland Fund - - - 5,378
Groundwork UK - - - 375
Youth Highland - 29,284 29,284 2,880
Highland Council - Refurbishment Phase 3 - - - 60,000
Highland Council - Childcare / Outreachprogramme - - - 6,318
Highland Council - CARES - - - 9,981
Robertson Trust 15,000 - 15,000 -
- - - -
- - - -
-
Total
3 Gross receipts from other charitable activities
15,000 44,284 59,284 106,814
-
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 £
Canteen 5,378 5,378 7,015
Lets 8,057 8,057 2,739
Childcare / Outreach - - 1,542
Total 13,435 - - - 13,435 11,296
- - - - - -

4 Payments relating directly to charitable activities

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 £
Tuck shop/ kitchen food 5,246 5,246 5,395
Activities 7,372 7,372 6,673
Refuse collection 664 664 539
Phone and broadband 2,253 2,253 2,211
Maintenance 2,787 2,787 5,089
Insurance 1,661 1,661 1,636
Subs 944 944 884
Wages 33,705 33,705 30,233
Office supplies 415 415 108
Renovations 19,157 28,364 47,521 76,030
General expenses 350 350 712
Childcare / Outreach - - 454
- -
- -
- -
Total 74,554 28,364 - - 102,918 129,964
- - - - - -

9