2024-11-30-accounts

DRAFT Minutes of East Nairnshire COMMunity Organisation, (ENCOMM) Annual General Meeting 4 JUNE 2024 20:00 – 21:00 at Fornighty Hall

Welcome

The outgoing Chair, Linda Henderson thanked everyone for attending. There were 6 Trustees, 7 members, 1 observer present and 4 apologies. An attendance list has been retained.

Minutes of last AGM 25 May 2023

The minutes were proposed for approval by and Seconded by

Everyone approved these for the record, and they will be submitted with a copy of the financial accounts as an end of year return, which is an annual requirement - to the Scottish Charity Regulator, OSCR.

Report from Chair Accounts for the year ended 30 November 2023

Linda Henderson gave a verbal report which outlined the ENCOMM funded projects for 2023. Which were:

• Ongoing support for costs of four defibrillators placed throughout the area

• Grant support to householders facing the costs of installing linked smoke alarms under the Scottish Government legislation.

• Partnership with Fornighty Hall Management Committee in support of the Hall refurbishment Project.

• Partnership with Ardclach Heritage Group for restoration project for Ferness Telephone Box.

• Support for an outreach project with Nairn Book & Arts Festival.

Four Trustee meetings were held (approximately every quarter) during the year to consider any applications for funding. Linda thanked the initiators of all the projects on behalf of everyone.

Report from Treasurer

Peter Arris, (Treasurer) gave an overview of the accounts summary 2022 – 2023. ENCOMM financial year is 1/12/2022 – 30/11/2023. A copy of the accounts overview was sent in advance to each member by email and full copies were available during the AGM for viewing.

Questions on Accounts and Reports

There were no questions and everyone in attendance were pleased to acknowledge the benefits gained to the immediate community. Most notably, the Fornighty Hall refurbishment project and defibrillators.

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Formation of new Committee – retirals, nominations and election

explained that she will not be seeking re-election as Chair, after seven years in total. Additionally, other Trustees are about to reach a five year tenure and according to the constitution would need to step down in November. The existing Trustees are:

and

.

An appeal for new Trustees has been on-going. In the meantime, the existing six Trustees stated their intention to remain in place unless there are any objections. There were no objections and no requirement for a ballot. Everyone expressed thanks to Linda for her long-term commitment.

A new Trustee was welcomed – (nominated by and Seconded by n). (nominated by to be the incoming Chair and seconded

by ).

AOCB

There being no other business, the meeting ended at 9pm with thanks to all.

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East Naimshire Community Organisalion Cliarilil No ComDanii No Sn049756 Annual accounts for the eriod Period start dale 0111212023 dale 3011112024 Section A Statement of financial activities (including summary income and expenditure account) Restricted income funds Unrestricted funds Endowment funds Prior year funds Recommended categories by activrty Total funds Income {Note 3} Incom& and andowmants from: OonalKKB ￿K1 ￿JaC￿5 charitab￿ xtMtse5 F01 F02 F03 F04 F05 S01 S02 S03 S05 S06 S07 Total Expenditure (Notes 6) Expendrture on.. RaNng Chsritabk thb8S S08 S09 693 693 1,064 S10 S11 12,225 12,225 79,072 Total S12 Net Incomel(expondltur8) before for the reporting period Tax t>8yth 513 12,918 12,918 80,136 S14 Net incomel(expenditure) after tax before investment gainslllosses) Nei g￿n￿(k)Sses) invest[￿(5 S15 12,918 12,918 80.136 S16 S17 29,419 16,501 29,419 16,501 597 80,733 Net incomellexpenditure) Extraordlnary Items Transfers between funds Other recognised gainsl{losses): S18 S19 Gans k>Ss85{￿ r8vauthi dr￿1 f(￿ S20 S21 OttEI gBinsllthsesl Net movement In ftinds 16,501 16,501 80,733 Reconciliation of funds.. T(*d fund5 bToUghtf(xW￿d Total funds carrled fonvard $23 247,655 247,655 328,388 S24

SC049756

East Nairnshire Community Organisa Charity No

Company No

Section B Balance sheet

Guidance Note Fixed assets Intangible assets (Note 15) B01 Tangible assets (Note 14) B02 Heritage assets (Note 16) B03 Investments (Note 17) B04 Total fixed assets B05 Current assets Stocks (Note 18) B06 Debtors (Note 19) B07 Investments (Note 17.4) B08 Cash at bank and in hand (Note 24) B09 Total current assets B10 Creditors: amounts falling due within one year (Note 20) B11 Net current assets/(liabilities) B12 Total assets less current liabilities B13 Creditors: amounts falling due after one year (Note 20) B14 Provisions for liabilities B15 Total net assets or liabilities B16 Funds of the Charity Endowment funds (Note 27) B17 Restricted income funds (Note 27) B18 Unrestricted funds B19 Revaluation reserve B20 Fair value reserve B21 Total funds B22	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
	-	-	-	-	-
	3,487	-	-	3,487	3,923
	-	-	-	-	-
	258,059		-	258,059	236,640
	261,546	-	-	261,546	240,563
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	3,110		-	3,110	7,592
	3,110	-	-	3,110	7,592
	500		-	500	500
	2,610	-	-	2,610	7,092
	264,156	-	-	264,156	247,655
	-	-	-	-	-
	-	-	-	-	-
	264,156	-	-	264,156	247,655
	-			-	-
		-		-	-
	264,156		-	264,156	247,655
				-
	264,156	-	-	264,156	247,655

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

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CC17a (Excel)

27/06/2025

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APPENDIX 3 OSCR Scottish ReEUiètoi Independent examiner's report on the accounts V2 Report to the Chanly namè Irusteeslmernbers of EAST NAIRNSHIRE COMMUNITY ORGANISATION Registered charty number On the accounts of the charity lor the period SC049756 Period start date Monlh 12 Period end dale Month Day Year 2023 Day 30 Year 2024 to Set out on pages jietnefflbef 10 Ir￿￿de Ihe pagè nUrn￿r6 of aad)tianai sheetsl Respective The charity's Iruslees are responsible fof the pieparation of the accounts in accordan re8pon8ibilities of with the terms of the Charities and Trustee Investment Iscotlandl 2005 Act and the tru8tees and examiner Charities Accounts (Scotlandl Regulations 2006 las amendedl. The charity Iruslees con51der that the audit requirement of Regulation 10111 Idl of the Accounts Regulations does not apply. It is my responsibility lo examine the accoun15 as required undef section 44111 Icl of the Act and to slate whether particular matters have come to my allenlion Basis of independent My examination is carried out in accordan￿ with Regulation 11 of the 2006 Accounts examiner's statement Regulations. An examination includes a review of the accounting records kept by the charity and 8 compar1son of the accoLJnts presented with those records 11 also include5 (x)nsideration of any unusual Items or disclosures in the accounts and Seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide 811 the evidence that would be required In an audit and, consequently, I do not express an audit opinion on the view gsven by the accounts. Independent examiner's In the course of my examination, no maller has come lo my allenbon lolher than Ihat statement disclosed on the attached page'l which gives me reasonable cause lo believe that in any material respect the requirements.. to keep accounting records In accordance with secbon 44{11 lal of the 2005 Acl and Regulation 4 of the 20C6 Accounts Regulations, an lo prepare accounts which accDrd with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been mel. or to which. in mv opinion. attention should be drawn In order lo enable a proper ed. Date: l Li Slgned.. Narne.. Relevant professional qualificationlsl or body (rf any): Address- Fiil>uiN I'OUNL ts 28 HIGH STREET IV12 4AU 'Please de￿Ie the werds in the bTackets rf they do not apply Ifthe words do apply. sel out Ihose matters which have ¢ome to your attentson on the following page.