APPENDIX 2
Enter SC No. below
Enter charity name below
SC050048
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|---|---|---|---|---|---|---|---|---|---|
|NGUB and Balornock Uniform Bank|
|@|Receipts|and|payments|accounts|
|Period start date|Period end date|
|For the period|Day|Month|Year|to|Day|Month|Year|
|from|
|01|April|2021|31|March|2022|
|Section A Statement of receipts and payments|
|Unrestricted|Restricted|Expendable|Permanent|Total funds|Total funds last|
|to nearest £|to nearest £|to nearest £|to nearest £|to nearest £|to nearest £|
|A1 Receipts|
|Donations|5,194|5,194|
|Legacies|-|
|Grants|21,793|21,793|
|Receipts from fundraising activities|-|
|Gross trading receipts|-|
|Income from investments other than|-|
|Rents from land & buildings|-|
|Gross receipts from other charitable|-|
|-|
|A1 Sub total|26,987|-|-|-|26,987|-|
|A2 Receipts from asset|&|
|Proceeds from sale of fixed assets|-|
|Proceeds from sale of investments|-|
|A2 Sub total|-|-|-|-|-|-|
|—|Total receipts|26,987|-|-|||-|26,987|-|—|
|A3 Payments|
|Expenses for fundraising activities|-|
|Gross trading payments|-|
|Investment management costs|-|
|Payments relating directly to charitable|[ 2][8,680]|28,680|
|Grants and donations|-|
|Governance costs:|-|
|Audit / independent examination|-|
|Preparation of annual accounts|-|
|Legal costs|-|
|Other|-|
|-|
|A3 Sub total|28,680|-|-|-|28,680|-|
|A4 Payments relating|to|asset|and|
|Purchases of fixed assets|-|
|Purchase of investments|-|
|A4 Sub total|-|-|-|-|-|-|
|—|Total payments|_=-==—|28,680|-|-|-|28,680|-|
|Net receipts / (payments)|(1,693)|-|-|-|( 1,693)|-|
|A5 Transfers to / (from) funds|-|
|Surplus / (deficit) for year|
|=|( 1,693)|=5|-|-|===|-|( 1,693)|-|
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APPENDIX 2 NGUB and Balornock Uniform Bank Section B Statement of balances Unrestricted funds Categories Details to nearest £ B1 Cash funds Cash and bank balances at start of year 5,572 Surplus I Ideficitl shown on receipts and payments account (1,693) Cash and bank balances at end of year (Agree balanees wlh receipts and payments account{s)} 3,879 Details B2 Investments Details B3 Other assets Van Detalls B4 Llabllltles 2022 Account for OSCR I Statement of balances December 2007
APPENDIX 2
Details
B5 Contingent liabilities
Signed by one or two trustees on behalf of all the trustees
Signature
2022 Account for OSCR / Statement of balances
December 2007
3
APPENDIX 2 SC050048 Expendable endowment funds to nearest e Permanent endowment funds to nearest e Restricted funds Total current period to nearest £ Total last period to nearest e to Dearest e 5,572 (1,693) 3,879 Fund to which asset belong5 Markét valuation Last yr to n•ar&st £ to nèarest £ Total Fund to whi¢h •sset belongs Cost Ilf avallablèl Current value lif available) to nearest £ Last yèar to nearest £ to nearest £ 1,250 1,250 Total 1,250 1,250 Fund to which liability relat Amount due Last year to nearest £ to nearest £ 2022 Account for OSCR I Statement of balances December 2007
APPENDIX 2 Total Fund to which liability relates Amount due to nearest £ Last year to nearest £ Total Print Name Date of approval 2022 Account for OSCR I Statement of balances December 2007
APPENDIX 2
NGUB and Balornock Uniform Bank
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
The funds received in the period are to enable the charity to relieve poverty disadvanteaged families residing within the G21 and surrounding area of N provision of donated school uniform apparel and contribute to greener envi
C2 Grants
| ~~Reli ing o erty ia pro ision o donated school~~ uniforms ~~g~~ ~~y~~ ~~p~~ uniforms ~~R i ng~~ ~~y~~ ~~p~~ uniforms Type of activity or project supported ~~g~~ ~~y~~ ~~p~~ uniforms ~~R i ng~~ ~~y~~ ~~p~~ uniforms ~~Reli ing o erty ia pro ision o donated school~~ uniforms ~~Reli ing o erty ia pro ision o donated school~~ uniforms |
Individual / institution |
|---|---|
| ~~g~~ ~~y~~ ~~p~~ uniforms ~~Ring~~ ~~y~~ ~~p~~ |
postcode lotterty |
uniforms ~~Reliing oerty ia proision o donated school~~ |
JMA Trust |
uniforms ~~Reliing oerty ia proision o donated school~~ |
Corra Foundation |
| ~~g~~ ~~y~~ ~~p~~ uniforms |
CO- OP |
uniforms ~~Ring~~ ~~y~~ ~~p~~ |
Tesco |
| ~~Reliing oerty ia proision o donated school~~ uniforms |
CALA |
uniforms |
police Scotland |
C3a Trustee remuneration
If no remuneration was paid during the period to any charity trustee or pers a trustee cross this box (otherwise complete section 3b)
Authority under which paid
C3b Trustee remuneration - details
C4a Trustee expenses
If no expenses were paid to any charity trustee during the period then cros (otherwise complete section 4b)
C4b Trustee expenses - details
2022 Account for OSCR / Notes
December 2007
6
APPENDIX 2
| C5 Transactions with trustees and connected persons |
Nature of relationship | Nature of transaction |
|---|---|---|
C6 Other information
2022 Account for OSCR / Notes
December 2007
7
APPENDIX 2
SC050048
y amounght financially North Glasgow through the ronment.
Postcode lottery £13k Robertson Trust £2k
Number of grants £ made
Corra Foundation £2k
1[ 13,670 ] 1[ 2,000 ] 1[ 2,000 ] 1[ 1,873 ] 1[ 1,000 ] 1[ 750 ] 1[ 500 ] Total 21,793
son connected to
x
£
ss this box x
Number of £ trustees
2022 Account for OSCR / Notes
December 2007
8
APPENDIX 2
Transaction Balance
2022 Account for OSCR / Notes
December 2007
9
APPENDIX 2
NGUB and Balornock Uniform Bank
SC050048
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 £ |
|
| General fundraising | 5,194 | 5,194 | ||||
| - | ||||||
| - | ||||||
| - | ||||||
| Total | 5,194 | - | - | - | 5,194 | - |
| - | - | - | - | - | - |
2 Grants
| 2 Grants | ||||||
|---|---|---|---|---|---|---|
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|||
| postcodelotterty | 13,670 | 13,670 | ||||
| JMA Trust | 2,000 | 2,000 | ||||
| CorraFoundation | 2,000 | 2,000 | ||||
| CO-OP | 1,873 | 1,873 | ||||
| Tesco | 1,000 | 1,000 | ||||
| CALA | 750 | 750 | ||||
| police Scotland | 500 | 500 | ||||
| - | ||||||
| - | ||||||
| Total 3 Gross receipts from other charitable activities |
21,793 | - | 21,793 | - | ||
| reference Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
reference Total current period to nearest £ |
- Total last period to nearest £ |
|
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| Total | - | - | - | - | - | - |
| - | - | - | - | - | - |
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 £ |
|
|---|---|---|---|---|---|---|
| advertising | - | |||||
| Cleaning | - | |||||
| food | - | |||||
| general expenses | 16,393 | 16,393 | ||||
| Heat & Light | - | |||||
| insurance | - | |||||
| motor expenses | 2,826 | 2,826 | ||||
| Phone Bill | 204 | 204 | ||||
| repairs & Maintenance | - | |||||
| Travel | 3,256 | 3,256 | ||||
| volunteer costs | - | |||||
| Rent | 6,000 | 6,000 | ||||
| - | ||||||
| - | ||||||
| Total | 28,680 | - | - | - | 28,680 | - |
| reference error | - | - | - | reference error | - |
2022 Account for OSCR Additional notes (1)
December 2007
APPENDIX 2
SC050048
Additional analysis (2)
5 Breakdown of unrestricted funds
| 5 Breakdown of unrestricted funds | |||||||
|---|---|---|---|---|---|---|---|
| Receipts | Unrestricted General Funds |
Unrestricted Designated Fixed Asset |
Unrestricted fund 3 - enter name of fund below |
Unrestricted fund 4 - enter name of fund below |
Total unrestricted funds |
Total unrestricted funds last period |
|
| Donations | 5,194 | 5,194 | |||||
| Legacies | - | ||||||
| Grants | 21,793 | 21,793 | |||||
| Receiptsfrom fundraising activities | - | ||||||
| Gross tradingreceipts | - | ||||||
| Incomefrom investments otherthan land and buildings | - | ||||||
| Rentsfrom land & buildings | - | ||||||
| Grossreceiptsfromothercharitable activities |
- | ||||||
| ~~Sub total~~ Receipts from asset & investment sales |
26,987 | - | - | - | 26,987 |
- |
|
| - | |||||||
| Proceedsfromsale of fixed assets | - | ||||||
| Proceedsfromsale of investments |
- | ||||||
| ~~Sub total~~ Total receipts Payments |
- | - | - | - | - | - | |
| 26,987 | - | - | - | 26,987 | - |
||
| - | |||||||
| Expenses for fundraisingactivities | - | ||||||
| Gross trading payments | - | ||||||
| Investment management costs | - | ||||||
| Payments relatingdirectlyto charitable activities | 28,680 | 28,680 | |||||
| Grants and donations | - | ||||||
| Governance costs: | - | ||||||
| Audit / independent examination | - | ||||||
| Preparation of annual accounts | - | ||||||
| Legal costs | - | ||||||
| Other | - | - | |||||
| - | |||||||
| Sub total Payments relating to asset and investment movements |
28,680 | - |
- | - | 28,680 | - | |
| - | |||||||
| Purchases of fixed assets | - | ||||||
| Purchase of investments | - | ||||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - | |
| - | |||||||
| 28,680 | - | - | - | 28,680 | - | ||
| - | |||||||
| 1,693) ( |
- | - | - | 1,693) ( |
- | ||
| - | |||||||
| 1,693) ( |
- | - | - | 1,693) ( |
- | ||
| - | |||||||
| ~~Nature and purpose of funds~~ | |||||||
| The funds received in the period are to enable the charity to relieve poverty of North Glasgow through the provision of donated school uniform apparel a |
amounght financially disadvanteaged f nd contribute to greener environment. |
amilies residing wit | hin the G21 and surrounding area |
2022 Account for OSCR Additional notes (2)
December 2007
APPENDIX 2
NGUB and Balornock Uniform Bank
SC050048
Additional analysis (3)
6 Breakdown of restricted funds
| 6 Breakdown of restricted funds | ||||||
|---|---|---|---|---|---|---|
| Receipts | Restricted fund 1 - enter name of fund below |
Restricted fund 2 - enter name of fund below |
Restricted fund 3 - enter name of fund below |
Restricted fund 4 - enter name of fund below |
Total restricted funds |
Total restricted funds last period |
| Donations | - | |||||
| Legacies | - | |||||
| Grants | - | |||||
| Receiptsfrom fundraising activities | - | |||||
| Gross tradingreceipts | - | |||||
| Incomefrom investments otherthan land and buildings | - | |||||
| Rentsfrom land & buildings | - | |||||
| Grossreceiptsfromothercharitable activities | - | |||||
| Sub total Receipts from asset & investment sales |
- | - | - | - | - | - |
| - | ||||||
Proceedsfromsale of fixed assets |
- | |||||
| Proceedsfromsale of investments | - | |||||
| Sub total Total receipts Payments |
- | - | - | - | - | - |
| - | - | - | - | - | - | |
| - | ||||||
| Expenses for fundraisingactivities | - | |||||
| Gross trading payments | - | |||||
| Investment management costs | - | |||||
| Payments relatingdirectlyto charitable activities | - | |||||
| Grants and donations | - | |||||
| Governance costs: | - | |||||
| Audit / independent examination | - | |||||
| Preparation of annual accounts | - | |||||
| Legal costs | - | |||||
| - | ||||||
| - | ||||||
| Sub total Payments relating to asset and investment |
- | - | - | - | - | - |
| - | ||||||
| Purchases of fixed assets | - | |||||
| Purchase of investments | - | |||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| ~~Nature and purpose of funds~~ | ||||||
2022 Account for OSCR Additional notes (3)
December 2007
Report to the trustees/ NGUB and Balornock Uniform Bank SC050048 members of
| On accounts for the year | 31/03/2022 | Charity no | SC050048 |
|---|---|---|---|
| ended | (if any) | ||
| Set out on pages | N/A |
I report to the trustees on my examinaEon of the accounts of the above charity (“the Trust”) for the year ended 31/03/2022
Responsibili<es and As the charity's trustees, you are responsible for the preparaEon of the basis of report accounts in accordance with the requirements of the ChariEes and Trustee Investment (Scotland) Act 2005 (“the Act”).
I report in respect of my examinaEon of the Trust’s accounts carried out under secEon 44 (1) (a) of the 2005 Act and regulaEon 4 of the 2006 RegulaEons and in carrying out my examinaEon, I have followed all the applicable DirecEons given by the ChariEes and Trustee Investment (Scotland) Act 2005 under secEon 44 (1) (a) Act and regulaEon 4 of the 2006 RegulaEons of the Act.
Registered Address: Suite 2/3, 48 West George Street, Glasgow, G2 1BP Email: info@calaassociates.co.uk Phone: 0141 471 1177
Independent I havè complètèd my èxamination. I confirm that no matÈrial mattèrs examlnefs have come to my attention in connecknon with the accounts. statement I have no concerns and have across no other matters in connects.on with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 21/12/2022 Relevant professional Chartered Institute of Management Accountsnts ICIMAI qualthcation{s) or body (If any): CGMA Addre55: CALAAssociates Ltd Suite 213. 48 West George Street Glasgow G2 1BP Registered Address.. Suite 213, 48 West George Street. Glasgow. G2 IBP Email.. info C81aassociates.co.uk Phone.. 01414711177
Section B Disclosure Only complete if the examiner needs to highlight material matters of ~~concern~~
Registered Address: Suite 2/3, 48 West George Street, Glasgow, G2 1BP Email: info@calaassociates.co.uk Phone: 0141 471 1177
Give here brief details of any items that the examiner wishes to disclose .
The following are management points and not material at the point of assessment but could become significant in future if not altered:
-
Banking comprises of an account with Credit Union. Monies are withdrawn from this account to a personal bank account to then saEsfy the requirements of charity paying suppliers. This process is inadequate for two reasons:
-
i) The bank shows no transparency surrounding the receipts received and the monies paid
-
ii) The withdrawal of monies to a personal bank account places uncontrollable risk to the owner of that account. This in turn compromises the posiEon of that employee/officer leading to scruEny of personal banking records. It also places the Trustees in situaEon that they are not controlling the funds of the charity due to the funds having lea the ownership of the charity when they transfer to a personal bank account.
-
Bookkeeping comprises of a spreadsheet with manual typed totals. This method especially when teamed with a nontransparent cash to bank process places unnecessary risk on the trustees to comply with the ChariEes and Trustee Investment (Scotland) Act 2005.
It is of our opinion that the Trustees need a more appropriate bank account with immediate effect and that a proper bookkeeping system be adopted to facilitate transparency within the accounts.
Registered Address: Suite 2/3, 48 West George Street, Glasgow, G2 1BP Email: info@calaassociates.co.uk Phone: 0141 471 1177