2024-12-31-accounts - Coastal Creations (SCIO)

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APPENDIX 1 oscr,.. Pei iliii 'yl.art datL fvIL)nlb. Year 2023 Period end date Month Year 12 2024 Day 31 To 31 Office of the Scottish Charity Regulator Reference and administration details btnx,.: , Charity name Other names charity is known by Registered charity number Charity's principal address Coastal creations SCIO SC049812 Names of the charity trustees on date of approval of Trustees, Annual Report person ameo (or body) entitled to oint trustee (if any) Trustee name Office (if any) Dates acted if not for whole year 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administratlon details Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) ame Dates acted If not for whole year Structure, governance and management Type of governing document We have a constitution as our goveming document, Trustee recruitrnent and appointment Trustees were appointed due to their knowledge in the social care and or education field and want to make a differen in the community, all our trustees have worked in social care and or education and were keen to see improvements in the way services are given in the local area. Objectives and activities Charitable purposes Our purposes are: provlding relief to those In need- we provide a holistic and nurturing environment for service users with disabilities or mental health issues to leam and develop new skills individualised to thelr specific needs. Ensuring the educational advancement of adults with learning disabilities or mental health issues through art, woodwork, crafts, gardening, muslc and various other life skills. We also work with other groups and charities to help provide a larger social group and help build social skills. Community projects also help combat stigma and discrimination as the . service users work Is benefitina the local communitv The provislon of recreational activities or the organisation of activities will help improve the conditions of life for service users by providing different activities, workshops and guests with skills to share from within the community. The service wlll also help with the advancement of citizenship or community development by promoting the inclusion of adults with leaming disabilities or mental health issues within the community and by working with the community to better public spaces, such as planting with Buckle roots or at a local sc'hool. Summary of the main activlties in relation to these objects

APPENDIX 1 Achlevements and perfOrniata Summary of the main achievements of We Iiave beeii runniiifj L)ur karGioke sessions every Thursday night. Each the charity during the financial period service usei. gets a thance to choose their own song; we have a large group and a wlcle variety of music being played. The guys enjoy dancing, and we provide instruments for them to join in with too. We have some performances with our signing choir throughout the year where we sign along for the local community at events such as the Buckle Christmas Kracker, loch park music festival and more. At our day service we try to offer as vdide a range of activities as possible; we have woodwork projects such as the fairy garden houses we have on display at Buckpool harbour. We worked alongside the Buckpool harbour community group to contlnue to update and maintain the fairy garden. We have made lots of garden decorations such as gnomes and flowers. We have regular crafting activities on offer throughout the week including projects involving decorating our new premises. We have many visitors at our group throughout the year to help strengthen community connections for our supported adults and to help improve their overall lives. We have had visits from the Spey Bay dolphin centre giving us an educational tslk on our local wildlife. We have the childsmile and oral health team come in regularly to help promote good oral heafth and combat the fear some of our supported people have. We also have lots of different musical guests into group such as "the bunnetz and beardz" the Buckle lyrical choir and more. We try to ensure that we provlde as well rounded an experience as possible for all our Servi users. We pride ourselves on tailoring each task to the individuals, needs and abilities ensuring they get the most they can from attending our group. Staff and volunteers are friendly and approachable allowing the group to be a welcoming and supportive social setting as well as providing our service users with a safe and supportive place to leam and develop their skills and knowledge. Financial review Brlef ststement of the charity's policy on reserves We have a £500 reserve.

Details of any deficit Donated facilities and services (if any) We received £400 on 1 (J Julie 2024 from loch park music festival. We received £970 from oil rig Ararriark 3110124 We received £500 from 14112124 APPENDIX 1 Other optional information We had our.accountant do an independent audit of our yearly finances. 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 Posltion (e.g. Chair) Chairperson Secretary. Date 2919125

CHARITY REGISTRATION NUMBER: SC049812

Coastal Creations (SCIO) Unaudited Financial Statements

31 December 2024

Coastal Creations (SCIO)

RITSONS

Chartered accountants 26-30 Marine Place Buckie Moray AB56 1UT Financial Statements

Year ended 31 December 2024

	Page
Trustees' annual report	1
Independent examiner's report to the trustees	2
Receipts & payments account	3
Statement of balances	4
Notes to the financial statements	5
The following pages do not form part of the financial statements
Detailed receipts & payments account	8

Coastal Creations (SCIO)

Trustees' Annual Report

Year ended 31 December 2024

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2024.

Reference and administrative details

Registered charity name Coastal Creations (SCIO) Charity registration number SC049812 The trustees Independent examiner

Objectives and activities

The purposes of the charity is for the advancement of education, for the advancement of citizenship or community development, and for the provision of recreational facilities, or organisation of recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended. For the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage.

Financial review

As at 31 December 2024, the charity held £1,787 (2023: £5,035) of unrestricted funds.

The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

Independent Examiner's Report to the Trustees of Coastal Creations (SCIO)

Year ended 31 December 2024

I report on the accounts of the charity for the year ended 31 December 2024 set out on pages 1 to 8.

Coastal Creations (SCIO)

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that the audit requirement of Regulation 10 (1) (d) of the Accounts Regulations does not apply. It is my responsibility to state, on the basis of my examination as required under section 44(1) (c) of the Act, whether particular matters have come to my attention.

BASIS OF INDEPENDENT EXAMINER'S STATEMENT

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 seeking explanations from you as 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 whether the accounts present a 'true and fair view'.

INDEPENDENT EXAMINER'S STATEMENT

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the trustees have not met the requirements to ensure that:

proper accounting records are kept in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
accounts are prepared which agree with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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Coastal Creations (SCIO)

Receipts & Payments Account

Year ended 31 December 2024

2024 2023 Unrestricted funds Total funds Total funds Note £ £ £

Receipts

Donations and legacies	1,145	1,145	877
Other trading activities	30,958	30,958	28,310
	────────	────────	───────
Total receipts	32,103	32,103	29,187
	════════	════════	═══════
Payments
Expenditure on charitable activities	35,351	35,351	30,626
	────────	────────	───────
Total payments	35,351	35,351	30,626
	════════	════════	═══════
	────────	────────	───────
Deficit for the year	(3,248)	(3,248)	(1,439)
	════════	════════	═══════

The receipts & payments account includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Coastal Creations (SCIO)

The notes on pages 6 & 7 form part of these financial statements.

Statement of Balances

31 December 2024

	Unrestricted
	funds	Total funds	Total funds
		2024	2023
	£	£	£
FUNDS RECONCILATION
Cash at bank 01/01/2024	5,035	5,035	6,474
Deficit for the year	(3,248)	(3,248)	(1,439)
	────────	────────	───────
Cash at bank 31/12/2024	1,787	1,787	5,035
	════════	════════	═══════
		£	£
BANK BALANCES
Cash at bank		1,222	4,662
Cash in hand		565	373
		------------	------------
TOTAL BANK FUNDS		1,787	5,035
		=============================	=============================
LIABILITIES
PAYE		451	628
		-------------------------------	-------------------------------
		451	628
		===============================	===============================

These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:

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The notes on pages 5 to 6 form part of these financial statements.

Coastal Creations (SCIO)

Notes to the Financial Statements

Year ended 31 December 2024

General information

The charity is a public benefit entity and a registered charity in Scotland and is unincorporated. The address of the principal office i

Accounting policies

Basis of preparation

The financial statements have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Notes to the Financial Statements (continued)

Year ended 31 December 2024

Accounting policies (continued)

Receipts

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Coastal Creations (SCIO)

income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Payments

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Trustee remuneration and expenses

As permitted in section 5.1 of the Constitution, wages were paid to one charity trustee who is employed as a senior member of staff leading the activities for adults with learning disabilities or mental health issues. £14,528 (2023: £14,215) was paid to Karen Hill.

Management Information

Year ended 31 December 2024

Coastal Creations (SCIO)

The following pages do not form part of the financial statements.

Coastal Creations (SCIO)

Detailed Receipts & Payments Account


	2024	2023
	£	£
Receipts
Donations and legacies
Other donations	1,145	877
	───────	────
	1,145	877
	───────	────
Other trading activities
Fundraising	-	2,397
Classes income	30,958	25,913
	────────	───────
	30,958	28,310
	────────	───────
	────────	───────
Total receipts	32,103	29,187
	════════	═══════
Payments
Wages and salaries	23,971	17,916
Pension costs	328	-
Insurance	362	181
Other office costs	110	411
Donations	65	167
Hall hire	5,797	7,580
Craft supplies	1,109	1,296
Afternoon activities	1,964	1,937
Loch park memorial bench	-	170
Capital expenditure	-	199
Accountancy fees	1,645	769
	────────	───────
	35,351	30,626
	────────	───────
	────────	───────
Total payments	35,351	30,626

Coastal Creations (SCIO)

Deficit for the year

════════ ═══════ ──────── ─────── (3,248) (1,439)

10 -

APPENDIX 3 Independent examiner’s report on the accounts

	Independent examiner’s report on the accounts’s report on the accountss report on the accounts
	Independent examiner’s report on the accounts’s report on the accountss report on the accounts V2
Report to the trustees/members of	Charity name COASTAL CREATIONS(SCIO)
Registered charity number	SC 049812
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year
	to 01 01 2024 31 12 2024
Set out on pages	(remember to include the page numbers of additional sheets) 1 to 6

Respective responsibilities of trustees and examiner	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 (as amended). 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.
Basis of independent examiner’s statement	My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 viewgiven bythe accounts.
Independent examiner’s	In the course of my examination, no matter has come to my attention [other than that
statement	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

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2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Signed Date: 30/09/2025
Nam
Relevant profession
qualification(s) or bod
(if any
Addres
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*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

**OSCR will accept digital or typed signatures.

APPENDIX 3 Disclosure section Only cornplete rf the examiner needs to highlight material problern5. Give here brief details of any items that the examiner wishes to disclose