Registered Company Number:SC671174 Registered Charity Number: SC050801 ## **Report of the Trustees and Unaudited** ## **Financial Statements for the** **year ended 31 December 2024 for** **Off Grid Community SCIO** ## **Off Grid Community SCIO** ## **Contents of the Financial Statements for the year ended 31 December 2024** ||Page| |---|---| |Report of the Trustees|1 - 3| |Independent Examiner's Report|4| |Statement of Financial Activities|5| |Statement of Financial Position|6| |Notes to the Financial Statements|7 - 8| **Off Grid Community SCIO** 1 ## **Report of the Trustees for the year ended 31 December 2024** The trustees present their report with the unaudited financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provision 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 (FRS102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** The overall aim of the charity is: - the advancement of education - the provision of recreational facilities ## **ACHIEVEMENT AND PERFORMANCE** The charity have been able to secure and provide an outdoor learning environment for the local community. ## **FINANCIAL REVIEW** Income and expenditure have been managed effectively and the charity is in good financial health despite the general economic conditions. The directors are currently developing a funding strategy which aims to secure funding for the short to medium term. The Board is satisfied with the financial position of the charity and will continue to monitor the income and expenditure to ensure that monies are deployed with the governing document and funder's conditions of grant. ## **Investment policy and objectives** Most of the charity's funds are spent in the short to medium term therefore there are no significant funds available for long term investment. ## **Reserves policy** The Board's policy is to maintain funds at a level which is both sufficient to meet ongoing costs, to ensure continuation of services in the event of funding gaps, and to enable the company to exploit opportunities and activities which will further the charity's aims and objectives. ## **FUTURE PLANS** The charity secured funding to provide different groups to provide support to families who are neurodivergent, as well as to fund a Community Food Growing Co-Operative. The overall aim is to continue to promote learning outdoors, create opportunities to gain new skills and to create a positive peer and social group 2 ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by it's governing document and constitutes a Scottish Charitable Incorporated Organisation (SCIO). ## **Recruitment and appointment of trustees** In accordance with the governing document the committee consists of the Board - a minimum of five members and a maximum of seven. The board may at any time appoint any person to be a charity trustee by way of a resolution passed by majority vote at a board meeting. ## **Organisational structure** The Board has overall responsibility for the strategic direction and handling of funding, as well as day-to-day operational and strategic project management. ## **Related parties** Off Grid Community SCIO support community and voluntary groups operating within the area who share similar aims and objectives. ## **Risk management** The Board have examined the major risks which the charity faces and have acted to ensure that the risks are effectively monitored and their impact mitigated as far as possible. REFERENCE AND ADMINISTRATPrfE DETALS Reglstored Company numbw CS005251 IScLAlandl Registered Charity n￿bEr SC051 Register•J offK• Ctyde Offices 2TrJ Fkn 48 West (kn Str￿1 &a5 G21BP TTUStees Independent Examln¢r Andeison Bwkkeep 4a Butnffi8ld Av8r Giffno a59 G46 Bankers CAF Bank 25 ￿ng5 Hll A¥8nu8 ngs Hill West Mailiw Kent ME19 4JQ Approved by ordw ¢Tthe tM)ard oftrusl*s (1) 1 2￿25 &¥J svJwJ (m Irust8e 4 ## **Independent Examiner's Report to the Trustees of** ## **Off Grid Community SCIO for the year ended 31 December 2024** ## **Independent examiner's report to the trustees of Off Grid Community SCIO** I report to the charity trustees on my examination of the accounts of the company for the year ended 31 December 2024 which comprise of the Statement of Financial Activities, Balance Sheet and related notes. ## **Respective responsibilities of trustees and examiner** As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that an audit is not required for this year under the Regulation 10(1) (a) to ( c) of the 2006 Accounts Regulations. 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 such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and subsequently I do not express an audit opinion on the view given by the accounts. ## **Independent examiner's statement** In the course of my examination, no matter has come to my attention - 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 - to prepare accounts in accordance with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met. Anderson Bookkeeping Burnfield House 4a Burnfield Avenue Giffnock Glasgow G46 7TL 1 May 2025 5 ## **Off Grid Community SCIO** ## **Statement of Financial Activities** ## **for the Year Ended 31 December 2024** |Notes
**Income and Endowments from:**
Charitable activities
2
**Expenditure on**
3
Costs of generating funds
Charitable activities
Administrative expenses
Total
**NET INCOME**
**Transfers between funds**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Restricted
Unrestricted funds
funds
Total funds
18,445
79,672
98,117
-
-
-
4,502
48,887
53,389
10,567
20,763
31,330
15,069
69,650
84,719
3,376
10,022
13,398
13
(13)
-
3,389
10,009
13,398
(1,772)
16,898
15,126
1.617
26,907
28,524|Y/E 31 Dec
2023
comparison
84,652
-
25,490
49,561| |---|---|---| |||75,051
9,601
-| |||9,601
5,525| |||15,126| 6 ## **Off Grid Community SCIO** ## **Statement of Financial Position** ## **31 December 2024** |**Notes**
**CURRENT ASSETS**
Debtors
5
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
6
**NET CURRENT ASSETS AND NET ASSET FUNDS**||**Unrestricted**
**funds**
£
-
2,166|**Unrestricted**
**funds**
£
-
2,166|**Restricted**
**funds**
£
-
26,656|**Restricted**
**funds**
£
-
26,656|**Total**
**funds**
£
-
28,822
28,822
298
28,524||**Y/E 31 Dec**
**2023**
**comparison**
409
14,786| |---|---|---|---|---|---|---|---|---| |||||||||| ||||2,166
298||26,656
0|||15,195
69| ||||1,868||26,656|||15,126| The financial statements were approved by the Board of Trustees and authorised for issue on 1 May 2025 and were signed on its behalf by: - Trustee 7 ## **Off Grid Community SCIO** ## **Notes for the Financial Statements for** ## **the Year Ended 31 December 2024** ## **1 ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS102, have been prepared in accordance with the Charities SORP (FRS102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the 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. The trustees continue to be satisfied that the charity has adequate resources to continue in operation for the next 12 months. Consequently, the trustees consider it appropriate to prepare the financial statements on a going concern basis. ## **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 costs related to that 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. ## **Taxation** The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 to the extent that these are applied to its charitable objects. ## **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. Restriction's arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the mature and purpose of each fund is included in the notes to the financial statements. |**Income from Charitable Activities**|||||||||| |---|---|---|---|---|---|---|---|---|---| |Fundraising
Grants and Awards
Rental income
Bank interest
Total income||**Unrestricted**
**funds**
£
410
10,000
7,586
449||**Restricted**
**funds**
£
-
79,672
-
-||**Total**
**funds**
**£**
410
89,672-
7,586
449
98,117||**Y/E 31 Dec 2023**
**Comparison**
9,865
74,654
-
133|| ||||||||||| ||||18,445||79,672||||84,652| **2 Income from Charitable Activities** 8 ## **3 Analysis of Expenditure** ## **Restricted funds** **Total funds Y/E 31 Dec 2023 comparison** ||**£**|**£**|**£**|| |---|---|---|---|---| |Costs of generating funds|-|-|-|-| |Charitable Activities|4,502|48,887|53,389|25,490| ||4,502|48,887|53,389|25,490| |**Administrative expenses**||||| |Wages and salaries|5,511|20,263|25,774|38,341| |Van leasing|1,182|-|1,182|653| |Insurance|984|-|984|1,038| |Telephone|290|-|290|322| |Software / web costs|331|-|331|439| |Accountancy|1,294|-|1,294|1,440| |Payroll fees|400|-|400|446| |Professional fees|508|500|1,008|6,.674| |Bank charges|50|-|50|60| |Merchant charges|-|-|-|148| |Other|17|-|17|-| ||10,567|20,763|31,330|49,561| ## **4 TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2024. ## **Trustees'' expenses** There were no trustees' expenses paid for the year ended 31 December 2024. ## **5 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ||**31/12/24**|**31/12/23**| |---|---|---| ||**£**|**£**| |Prepayments|-|409| ||-|409| |**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||| ||**31/12/24**|**31/12/23**| ||**£**
**£**|| |Accruals|138|36| |Social security|160|33| ||298|69| ## **6 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** **7 RELATED PARTY DISCLOSURE** There were no related party transactions for the year ended 31 December 2024.