REGISTERED CHARITY NUMBER: SC049696 Rt ort of the Tru nd naudited Financial Staiements for the Year Ended Joth November 2024 for R H Youth Or *nis#tio Farries Kirk & McV¢an Dumfries Enierprisc Park Heathh&ll Dumfiies DUM>Rif.ssi.IlRE DGI 3SJ RHYouthO ani5ation Contents of the Fin%ncial SIAtement$ for the Year Ended 30th November 20Z4 Page Report of the Trustees Indeptndent Examiner's Report Statement of Finan¢i•l Activities Balance Sheet Note$ to the FingntlAI Ststemtnts Detailed St8t¢men¢ of VÈnancial Activities RHYouthO nisxi ort of the Trustees for tht Ye*r Ended Joth November 2024 Thc tru5tCCS PTC5cnt thcir F¢POrt with the financial statcmcnts of the charity for thc ycar cndcd 30th November 2024. Thc tru$t¢¢$ hay¢ adopted the PTeViSiOllS of Accounting ond R¢rrt)rting by Charities.. Siatcm¢nt of Rccemtnended PTrctiG¢ applicable to charjties preparing their aCcoU￿ts in accordance with the Financial Rewrting Standard Applicable in the UK and kcpublic of Ireland IfRS 1021 {effeetiv¢ I January 20191. STRUCTURE. COVERNANCE AND MANACEMENT Governing document The charity is controllcd by its 8ovcrnin8 docum¢rti. a ¢kcd of ttust and corL5titutr5 aft unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS RegisterEd Chxrity nU￿ber SC049696 PrintipAI Address 38 W¢51 Acre5 Lockcrbie DUMfRIESSHLRE DGII 2EL Triiqt*es Inde endeTrt EA#miner rdri ici Kirk &. MbV¢an Durnfri¢5 Ent¢rpri5c Park Hcaihhall Dumfries DUMFRIESSHIRE DGI 3SJ Approved by order of the board oftru5Lees on 24th March 2025 and signed on its behalf by.. Pag¢ I Inde endent F.xAmiTrer's Re RHY utho ort to the Truslets of I ￿POrt the accounts for the yeai ended 30th NoVeM￿r 2024 out on ptsge$ three ttr eiehL Respective re5pon$ibilitits of tru$tee$ lid ¢xamiTher Tliv Lharity's Irusiees are reswttsible lor Ilie pr¢paraiion of the accounts in accordance with the Ittms of Iht Chariltes and TNstee Inve5th1ent (Scotlandl Act 21105 arnd Ihc Chariiics Account5 {Seoilandl Regulaiions 2006 {as amcndedl. The chariiy5 truskcs ¢on5idcr that thc wdit requite￿rt( of Regulation Iollllal ￿ (cl of the Accfjunts RcEulation$ doe$ tK>I Apply. It 15 rny respot15ibility to cxamine the accounts a5 required under Section 441 Ill¢} ot'the Act and to state whetheT particular matter5 have come to rny attcntion. xsis of the llldeptndent examiner's report My eKanJination was carried out itl accordante with R¢gul*ion 11 ol the Chari¢it5 A¢counts Iscotlandl Regulations 21x16. An exaJIiliiatiOiJ iiicludc5 a Kvicw of thc accouiiliiig ￿[d3 k¢pt by tlic charity and a coiiipaiisoi) of ilic accouiits pteseIiled wjth Illy records. It Also includes ¢onsidetWion of any unusual itetns or dis¢losutts in the aceounts, and secking ¢xplanatiOll5 from you as irustses con¢cmin8 any such mallers. The procedures undertaken do not provide &ll the cvidcnce that would bc rcquired tn audiL atld con￿qUentIY I do noi expre$s an audit opiniort on the view given bv the accounts, Indtpendent txaminer's ststement In connection with tny exarnin￿lO[4 no M￿ler has COtTre to my attentitin ". which gives me reasonable cause to believe Ihai. in any ma(erial respect. the req￿l￿rtents tv ke¢p awoutLting r¢ro￿3 in a£coTdan(r with Swtion M{Illal of th¢ 2005 AGt and RBgulation 4 of th¢ 2006 Accounis Regul&tion5- and to prepare accounts whieh accord wilh the accounting records and to eomply with Re8ul21ion 8 of ihe 2006 Accounts Regulation5 (2} to which. in my opinion. attention should be drawn irt order to enable a prO￿t llndetsiandill8 of the aectsunts to be T￿ched. Farrics Kirk & Mcvean Dumfrics Enterprise Park Heaihha]I DuEnfiies DUMFRIESSHIRE DGI 3SJ 4)+llg, Page 2 RHYoutbO nisation Stgtemtnt of Financi81 Activities for the Y￿r Ended 30th November 2024 2024 Unrt$lTi¢t¢d funds 2023 Toial runds Notcs INCOME AND ENDOWMENTS FROM t)on*ions artd legacies 17.329 47,942 Other ir&ding aciivities 15,790 7.444 Total 33,119 55,386 EXPENDITURE ON ChRritsblE llcttvities Charitable Activitie5 49,595 25.685 NET INCOMEIIEXPeNDITURE) {16,4761 29.701 RECONCILIATION OF FUNDS Totsl funds brought forward 57.684 27.983 TOTAL FUNDS CARRIED FORWARD 41.208 57,684 The noies fomi part of ihese financial a2￿ments PaEe 3 R H Youth Or ani5ation Balance Sheet 30th NovembÈr 2024 2024 2023 Totsl funds Unrc5trict¢d nds Note5 FIXED ASSET5 Tangibl¢ 32.380 J8.102 CURKENT ASSETS Cash at b8nk 9.228 19,982 CREDITORS Atnounls fallinE duc within one yeor {41KTrl (400) NET CURRENT ASSETS 8,82B 19.582 TOTAL ASSETS LESS CURRENT LIABILITIES 41.208 57.684 PIET ASSETS 41.208 57,684 FUNDS Unrc5tri¢t¢d fitnd5 41.208 57.684 TOTAL FUNDS 41.208 57.684 The firtanciai statem¢nls were approved by the Board of Trustees and aulhorised for issue ort 24th March 2025 wcr sign¢d on its behalf by". The nolcs form part of(hese fJn8ncia] stskments Page 4 R H Youth Or nisAtIo Notes to the Financial Staltments f r the Year Endeo Joth fqovember Z024 ACCOUf4TING POLICIES Bgsis of prepwring the fiThxnci*l $¢a¢emen¢s The financial siatements of the charity, whieh is e public bcncfii entiiy under FRS 102, have b¥en pi¢par¢d in accordance wilh the ChOTities SORP IFRS 1021 'Attountin8 and Reporting by Charili¢5'. Statement of Recommended Prdciic¢ applicable io charities prcparing their accounts in accordancc with Ihc Financial Reporting Standard appli¢able in the UK and Republic or Ireland {FRS 102} {effeciive l January 2019),, Finantial R¢portlDg SiandaTd 102 The Financial Rewrting Standard applicable in the UK and Republic of Ir¢land' and the Charili¢s and Truslce Investmcni {Swilandl Aci 2005. Thc firtan¢ial slatetnents hav¢ be¢n prepar¢d undu histOTitAI u)st wrtv¢rtlioo. Income All incomc 1$ reo)gniscd in the Staicmcnl of Finaneial Activities on¢¢ the ¢h8Tity ha5 ¢nlitl¢Tnent to th¢ fund4 it is probable that the in¢otne will be rt¢eived and the amount ¢an be try￿SuTed reliably. Expenditure Liabilities are retOEnised as expertdtiurt as soon as there is a legal or constructive obligation committing the chariry 10 that expenditu￿. il is probable that a transfer of economic benefits will be required in s¢ttlerneni 8rtd Ihc 2tnouni of the obligation can be tneasured reliably. Expcndiiurc is ac£ounted for on an accruals basis and been classified under headings thai aggregate all cost rclated to thc category. Where costs cannot be dJ￿¢t[Y attributed lo particular hcadings Ihey have b¢¢n allocated to activilics on a basis consislenl wilh the use of resourtts. TaDgible fixed 8ssetS Depreciation is provided al the following annual rat¢s in order to write off each assei over its ¢stimaied useful lifr. Plant and machinery 15YoOn reducing balance Taxation Thc charity is ¢x¢mp¢ frorn tax on its charitable actlVLti¢5. Fund &¢eounting Unrtsiri¢icd funds can b¢ used in accordartee with the ehariiable objectives at the discretion of (he tru#¢¢s. Restricta funds ean only be used for particular Testricted purposes within the objecis of the charity. Restrictions arise sptcifitd by Ihc donor or when funds trt raised (or particular restricted purwses. Further explanatiotl of the nature and purw5e of each fund is included in the noies to the financial sthiements. OTHER TRADING ACTIVITIES 2024 2023 Fundraising ev¢n15 15,790 7,444 TRUSTEES, REMUNERATION AND BENEFITS There were no irustees. remun¢rdiion or other benefiis for the year ¢nd¢d 30ih November 2024 nor for the year ended 30th NovetnbEr 2023 Trustees, expense There wer¢ no tru5t¢cs' ¢xpcn%s paid for thc y¢arendcd 30th November 2024 nor for the year ended 30th November 2023. Pag¢ 5 R H Youth Or IIjSAtion Note5 to the Financi¥l Ststemtnts- conttnued he Year End¢d 30th Nov¢mber 2024 COMPARATIVES FOR THE STATEMENT OF FINANCtAL ACTIVITIES Unrcstric￿d runds INCOME AND ENDOWMENTS FROM Donations and Icgacie5 47,942 Other trading &livilies 7.444 Tot&1 55.386 EXPENDITURE ON ChHritable aclivitie$ Chariiablt Acii¥iiies 25.685 NET INCOME 29.701 RECONCILIATION OF FUNDS Tots] funds broughi lorwatd 27.983 TOTAL FUNDS CARRIED FORWARD 57,684 TAIYCIBLE FIXED ASSETS Plant and tnachit COST Ai 1st December 2023 and 30th NOveM￿r 2024 38.102 DEPRECIATION Charge for year 5,722 NETBOOK VALUE At 30th Novcmbtr 2024 32,380 At 30th November 2023 38.102 Page 6 Note5 to the Financiil Stitemtnts- continued for the Year Ended 30th November 2024 CREDITORS: AMOUNTS FALLING DUE WITHIN OIYE YEAR 2024 2023 Trade ¢reditOTS 400 400 MOVEMENT IN VUNDS Nei movemeni in funds At Al 30.11.24 Urtrtstritttd (unds Ger)eral fund 57,684 116,4761 41.208 TOTAL FUNDS 57.684 {16,4761 41,208 Net movernenl in fund5, included in the abDvc arc as IDIIows'. Incoming resources R¢50urces eX￿nded Movement in funds Unr¢stri¢¢ed fund$ General fund 33.119 {49,595} (16.4761 TOTAL FUNDS 33.119 149.5951 (16,4761 Comparatives for movement in fund$ Net rnov¢tn¢nt in funds Al 1.12.22 At 30.11.23 Unrtstricted funds General fund 27.983 29.701 57,684 TOTAL FUNDS 27.983 29.701 57,684 Comp&rntive net movement in funds, included in th¢ a￿ve are Ls follows". Intoming r¢sK)urce5 Resources expended Movcmcnt in (unds Unrutrittod fllnd$ General fund 55,386 125.6851 29,701 TOTAL FUNDS 55,386 {25.6851 29,701 Paee 7 RHYoulhO isation Olts to tht Financi*l Staternents- continued for ihe Year Ended 30th Novenj er 2024 MOVEMENT IN FUIYDS- Continued A current year 12 months an¢J prior year 12 months combined posiiion is &% follows.. Net ttLovemetLt in funds At 12.22 30.11.24 Unrestritted futtds General fund 27,983 13.225 41,208 TOTAL FUNDS 27.983 13,225 41,208 A current year 12 months and prior year 12 month5 combined net ￿vement in funds. included in the atrt)ve are &8 follows-. Incoming rewuriys Resources expended Movcmtnt in funds Unre5trÉcted fund5 Gelleral fund 88,505 175,2801 13.225 TOTAL FUNDS 88,505 175.2801 13.225 RELATED PARTY DISCLOSURES There wcre no related party transactions for Ihc year ended 30ih Novem￿[ 2024. Page 8 RHYouthO anisation DetAiled methi of Financial Activities for Ihe YeAr Ended 30th Novemb¢r 2024 2024 2023 INCOME AND ENDOWMENTS Don8t10115 aDd l¢g#eie$ Grartis and donations Subscripttons 11,420 5,909 46.145 1,797 17,329 47,942 Other trading *¢tivitieJ Fundraising events 15.790 7.444 Total incomtng resources J3.119 55,386 EXPENDITURE Ch*ritsble #ctivities Wages Raies and water Insuran Motor expens¢$ Tclephonc Postage and stationery Sundries Evcnt cxpenses Outdoor eqvip]n¢nt Clothing Flags and banners Hall hirc Outings Upkeep of cquipm¢nl Donations providcd Atcountaney (ces Depreciation of tangible fixed a55ets 10.071 933 .396 743 300 875 317 1,233 888 7.155 928 369 179 3.109 2.552 14,309 3.930 2.144 4,296 2.858 6,894 620 240 5,722 49.595 25.685 T