REGISTERED COMPANY NUMBER: CS004563 (Scotland) REGISTERED CHARITY NlThIBER: 050093
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025
FOR
DOR.""IOCH BEACH WHEELCHAIRS
Goldwells Ltd IO Knockbreck Street Tain Ross-Shire IV19 IBJ
DORNOCH BEACH WHEELCHAIRS
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025
| Page | |
|---|---|
| Report of the Trustees | to2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the FinancialStatements | 6to10 |
| Detailed Statement ofFinancial Activities | 11to12 |
DORNOCH BEACH WHEELCHAIRS
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH APRIL 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30th April 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January2019}.
OBJECTIVES AND ACTMTIES
Our objectives are to provide Beach Wheelchairs and supporting facilities to improve the conditions and life of wheelchair users by facilitating access to the beach. The Wheelchairs are provided at no cost and provide relief to those in need by reason of age, ill health, disability, financial hardship or other disadvantages.
In order to achieve our objectives we fundraise by selling merchandise at local fairs and markets and produce a calendar, this is sponsored by local businesses. These activities coupled with the ongoing generosity from donors allows us to fund our projects.
Our facilities are available to anyone who finds accessing the beach, or walking on the soft sand difficult. There is no requirement to be an existing wheelchair user to access the facilities. The chairs are available to locals and visitors alike.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of tmst, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number CS004563 (Scotland)
Registered Charity number 050093
Registered office Highfield House Evelix Road Dornoch IV25 3HR
an Examiner Goldwells Ltd 10 K.nockbreck Street Tain Ross-Shire IV19 IBJ
Pagel
DORNOCH BEACH WHEELCHAIRS
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH APRIL 2025
DONATIONS AND SERVICES
We have a Just Giving account linked to our Facebook page to make donations easier and we continue to apply for donations and grants to add to the services we provide. We have developed a website which provides more information about the charity and our services. We are reliant on the goodwill of volunteers. Anyone wishing to use our services, or anyone interested in volunteering can now get in touch via the Facebook Page, Website, by telephone or contacting us at the Beach when the shed is open.
Approved by order of the board of trustees on 10th September 2025 and signed on its behalf by:
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Page2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DORNOCH BEACH WHEELCHAIRS
Independent examiner's report to the trustees of Dornoch Beach Wheelchairs ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30th April 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accow1ts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection 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.
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Goldwells Ltd 10 Knockbreck Street Tain Ross-Shire IVJ9 IBJ
10th September 2025
Page 3
DORNOCH BEACH WHEELCHAIRS
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH APRIL 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 8,121 | 35,221 | |
| Other trading activities | 2 | 8,089 | 8,139 |
| Investmentincome | 3 | 1,337 | 1,263 |
| Total | 17,547 | 44,623 | |
| EXPENDITURE ON | |||
| Raisingfunds | 4 | 19,357 | 20,815 |
| Charitable activities | |||
| CharitableActivities | 1,592 | 21,928 | |
| Total | 20,949 | 42743 | |
| NET INCOME/(EXPENDITURE) | (3,402) | 1,880 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 63,059 | 61,179 | |
| TOTAL FUNDS CARRIED FORWARD | 59,657 | 63,059 | |
| -- | -- |
The notes form part of these financial statements
Page4
DORNOCH BEACH WHEELCHAIRS
BALANCE SHEET 30TH APRIL 2025
| BALANCE SHEET 30TH APRIL 2025 |
|||
|---|---|---|---|
| 2025 | 2024 | ||
| Umestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 7 | 12,748 | 13 589 |
| CURRENT ASSETS | |||
| Stocks | 8 | 1,397 | 3,489 |
| Debtors | 9 | 63 | 1,989 |
| Cash at bank and in hand | 46,565 | 52,019 | |
| 48,025 | 57,497 | ||
| CREDITORS | |||
| Amounts falling due within one year | (1,116) | (8,027) | |
| NET CURRENT ASSETS | 46,909 | 49,470 | |
| TOTAL ASSETSLESSCURRENT | |||
| LIABILITIES | 59,657 | 63,059 | |
| NET ASSETS | 59,657 | 63,059 | |
| --- | --- | ||
| FUNDS | 11 | ||
| Unrestricted funds | 59,657 | 63,059 | |
| TOTALFUNDS | 59,657 | 63,059 | |
| --- | --- |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
{a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 10th September 2025 and
were signed on its behalfby:
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The notes fonn pa.rt of these financial statements
Page 5
DORNOCH BEACH WHEELCHAIRS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'AccoW1ting and Reporting by Charities: Statement of Recommended Practice applicable to chruities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective I January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is pro ided at the following annual rates in order to write off each asset over its estimated useful life.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activitie on a straight line basis over the period of the lease.
continued...
Page 6
DORNOCH BEACH WHEELCHAIRS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH APRIL 2025
| 2. | OTHER TRADING ACTIVITIES | ||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Calendars | 1,403 | 1,444 | |
| Sponsorships | 600 | 590 | |
| Tombola/Goods | 4,954 | 6,105 | |
| RaffleIncome | 1,132 | ||
| 8,089 | 8,139 | ||
| -- | -- | ||
| 3. | INVESTMENTINCOME | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Deposit account interest | 1,337 | 1,263 | |
| -- | |||
| 4. | RAISING FUNDS | ||
| Raising donations and legacies | |||
| 2025 | 2024 | ||
| £ | £ | ||
| EquipmentMaintenance | 1,088 | 505 | |
| Insurance | 1,533 | 1,373 | |
| Light and heat | 86 | ||
| Telephone | 167 | 214 | |
| Postage and stationery | 23 | 104 | |
| Sundries | 1,103 | 2,082 | |
| Dues&Subscriptions | 35 | 45 | |
| Depreciation | 3,187 | 2,332 | |
| Support costs | 2,322 | 3,095 | |
| 9,544 | 9,750 | ||
| -- | -- | ||
| Investment management costs | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Administrativeexpenses | 5,424 | 7,030 | |
| -- | - | ||
| Aggregateamounts | 19,357 | 20,815 | |
| -- | -- |
continued...
Page 7
DORNOCH BEACH WHEELCHAIRS
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH APRIL 2025
5. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 3,186 | 2,333 |
| Equipment Maintenance | 1,088 | 505 |
| -- | - |
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30th April 2025 nor for the year ended 30th April 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30th April 2025 nor for the year ended 30th April 2024.
7. TANGIBLE FIXED ASSETS
| 7. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Fixtures | ||||
| and | ||||
| fittings | Equipment | Totals | ||
| £ | £ | £ | ||
| COST | ||||
| At 1st May 2024 | 1,679 | 14,911 | 16,590 | |
| Additions | 2,345 | 2,345 | ||
| At 30th April 2025 | 1,679 | 17,256 | 18,935 | |
| DEPRECIATION | ||||
| At 1st May 2024 | 666 | 2,335 | 3,001 | |
| Charge for year | 202 | 2,984 | 3,186 | |
| At 30th April 2025 | 868 | 5,319 | 6,187 | |
| NET BOOK VALUE | ||||
| At 30th April 2025 | 811 | 11,937 | 12,748 | |
| - | -- | -- | ||
| At 30th April2024 | 1,013 | 12,576 | 13,589 | |
| -- | -- | -- | ||
| 8. | STOCKS | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Stocks | 1,397 | 3,489 | ||
| -- | -- |
continued...
Page 8
DORNOCH BEACH WHEELCHAIRS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH APRIL 2025
| 9. | DEBTORS: AMOUNTS FALLING DUE WITIUN ONEYEAR | |||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| VAT | 63 | 1,989 | ||
| -- | -- | |||
| to. | CREDITORS: AMOUNTSFALLING DUE WITHIN ONE YEAR | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Accrued expenses | 1,116 | 8,027 | ||
| -- | -- | |||
| 11. | MOVEMENTINFUNDS | |||
| Net | ||||
| movement | At | |||
| At1.5.24 | infunds | 30.4.25 | ||
| £ | £ | £ | ||
| Unrestrictedfunds | ||||
| UnrestrictedFunds | 63,059 | (3,402) | 59,657 | |
| TOTALFUNDS | 63,059 | (3,402) | 59,657 | |
| -- | -- | --- | ||
| Netmovement infunds,included intheabove areasfollows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | infunds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| UnrestrictedFunds | 17,547 | (20,949) | (3,402) | |
| TOTALFUNDS | 17,547 | (20,949) | (3,402) | |
| -- | -- | -- | ||
| Comparatives for movement in funds | ||||
| Net | ||||
| movement | At | |||
| At 1.5.23 | infunds | 30.4.24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| UnrestrictedFunds | 61,179 | 1,880 | 63,059 | |
| TOTAL FUNDS | 61,179 | 1,880 | 63,059 | |
| -- | -- | -- |
continued...
Page 9
DORNOCH BEACH WHEELCHAIRS
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH APRIL 2025
11. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| Unrestricted Funds | 44,623 | (42,743) | 1,880 |
| TOTAL FUNDS | 44,623 | (42,743) | 1,880 |
| -- | -- | --- |
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30th April 2025
Page IO
DORNOCH BEACH WHEELCHAIRS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH APRIL 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations-Tins | 44 | 185 |
| Donations | 6,577 | 6,763 |
| Grants | 1,500 | 28,273 |
| 8,121 | 35,221 | |
| Other trading activities | ||
| Calendars | 1,403 | 1,444 |
| Sponsorships | 600 | 590 |
| Tombola/Goods | 4,954 | 6,105 |
| Raffle Income | 1,132 | |
| 8,089 | 8,139 | |
| Investment income | ||
| Deposit account interest | 1,337 | 1,263 |
| Total incoming resources | 17,547 | 44,623 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Equipment Maintenance | 1,088 | 505 |
| Insurance | 1,533 | 1,373 |
| Lightandheat | 86 | |
| Telephone | 167 | 214 |
| Postage and stationery | 23 | 104 |
| Sundries | 1,103 | 2,082 |
| Dues & Subscriptions | 35 | 45 |
| Depreciation of tangible fixed assets | 3,187 | 2,332 |
| 7,222 | 6,655 | |
| Other trading activities | ||
| Opening stock | 3,489 | 5,943 |
| Purchases | 2,297 | 1,581 |
| Closingstock | (1,397) | (3,489) |
| 4,389 | 4.035 | |
| Investment management costs | ||
| Administrative expenses | 5,424 | 7,030 |
| Charitable activities | ||
| Community Work Completed | 476 | 21,928 |
| Support costs |
This page does not form part of the statutory financial statements
Page 11
DORNOCH BEACH WHEELCHAIRS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH APRIL 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Support costs | ||
| Governance costs | ||
| Accounts & Professional fees | 3,438 | 3,095 |
| Total resources expended | 20,949 | 42,743 |
| Net {expenditure)/income | (3,402) | 1,880 |
This page does not fonn part of the statutory financial statements
Page 12