## Brora Community Enterprises
Scottish Charitable Incorporated Organisation Number : SC051297
Trustees' Annual Report
&
Receipts & Payments Accounts
27 September 2021 – 31 March 2022
1
BRORA COMMUNITY ENTERPRISES
SC051297
TRUSTEES' ANNUAL REPORT and RECEIPTS & PAYMENTS ACCOUNTS For the year from 27 September 2021 – 31 March 2022
_____________________________________________________________________________________
## CONTENTS
|Trustees' Annual Report|3|
|---|---|
|Independent Examiner's Report|5|
|Statement of Receipts & Payments|6|
|Statement of Balances|7|
|Notes to the Accounts|8|
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BRORA COMMUNITY ENTERPRISES
SC051297
## TRUSTEES' ANNUAL REPORT
For the year from 27 September 2021 – 31 March 2022
The Trustees present their annual report and financial statements for the year ended 31 March 2022, along with the independent examiner's report.
## **Reference and administration details**
The charity is registered as Brora Community Enterprises. It became a charity on 27 September 2022 and is registered with the Office of the Scottish Charity Regulator (OSCR): number SC051297.
The principal office and operating address of the charity is:14 Ben Mailey Gardens, Brora, Sutherland KW8 6QL
The following served as charity trustees during the year and up to the date of this report:-
## **Other Trustees:-** n/a
## **Structure Governance and Management**
Brora Community Enterprises is a Scottish Charitable Incorporated Organisation and the purposes and administration arrangements are set out in our constitution. All of Brora Community Enterprises trustees are appointed or reappointed by the members at our annual general meeting.
## **Objectives and Activities**
Purposes The SCIO’s purposes are to benefit principally the community of Brora and District.
It has the following objects: The relief of those in need by reason of age, ill health, disability, financial hardship or other disadvantage, including the establishment and development of services, the establishment and development of services to meet the needs of transport of disadvantaged people, including the provision of new transport methods and the modification of existing transport services. The advancement of citizenship and community development, by establishing and maintaining networks with other service providers and continue to obtain and administer resources and funds to fulfil our purpose. Also, the promotion of volunteering and providing volunteering opportunities. But only to the extent that the above purposes are consistent with furthering the achievement of sustainable development.
## **Achievements and Performance**
Membership of Brora Community Enterprises at the year end stood at 116 members.
We have helped the local community in its response and bounce back from the Covid-19 pandemic by making our minibus available for resilience-related activities. It has also been used by members from community groups to attend their first social gatherings since lockdown restrictions were introduced.
We have run trips in partnership with other local charities to the Dornoch Bonfire and Fireworks in November 2021 and to the Eden Court Theatre pantomime in December 2022.
Our community minibus has been well used by members following the ease of pandemic restrictions. Installation of new foldable access rails and luggage racks has increased the vehicle’s accessibility and use. The bus has routinely been on trips as far afield as Edinburgh, Glasgow, Fort William and Orkney.
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BRORA COMMUNITY ENTERPRISES
SC051297
## TRUSTEES' ANNUAL REPORT
For the year from 27 September 2021 – 31 March 2022
We have been working in partnership with the Highland Council to develop a proposal for community growing spaces in the village of Brora.
## **Financial Review**
There was a surplus of £8059.51 meaning the unrestricted reserves this first year as a registered charity is £8059.51. The organisation responds to expenditure needs as and when they arise and frequent committee meetings ensures that reserves are always available and when necessary fundraising activity will take place.
Approved by the Trustees on 1[st] December 2022 and signed on their behalf by
Signed:
Name: Position: TREASURER
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BRORA COMMUNITY ENTERPRISES
SC051297
## INDEPENDENT EXAMINER’S REPORT
For the year from 27 September 2021 – 31 March 2022
________________________________________________________________________________
**Independent Examiner's Report** to the Trustees of Brora Community Enterprises, registered charity number SC051297.
I report on the accounts of the charity for the year ended 31 March 2022, set out on pages 6- 8.
## **Respective responsibilities of trustee 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. 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 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 seeks explanation from the Trustees concerning 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 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, 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
- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed
____________________
_____
22[nd] December 2022
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BRORA COMMUNITY ENTERPRISES
SC051297
## STATEMENT OF RECEIPTS & PAYMENTS
For the year from 27 September 2021 – 31 March 2022
________________________________________________________________________________
|**Receipts**
Bus Income
Donations
Grant Funding
Bank
**Total Receipts**
**Payments**
Bus Maintenance
Bus Fuel
Bus Sundries
Bus Insurance/tax
Development Officer
Office Supplies
Training
Bank charges
Subsistence
office services
Panto Trip
Independent Examination
**Total payments**
**Surplus / (deficit) for year**|**2022**
3159.20
7880.40
3000.00
4.23
|
|---|---|
||**14043.83**|
||
117.60
1111.94
2904.64
1235.00
26.99
70.10
46.05
30.00
442.00|
||**5984.32**|
||
**8059.51**|
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BRORA COMMUNITY ENTERPRISES
SC051297
## STATEMENT of BALANCES
For the year from 27 September 2021 – 31 March 2022
________________________________________________________________________________
|**Bank and cash in hand**
Opening balances:-
Surplus /(deficit) for year
Closing balances:-
**Reserves**
General funds
**Closing balances 31.03.22**|**2022**
8059.51
8059.51|
|---|---|
||8059.51
8059.51|
These accounts were approved by the Trustees on 1[st] December 2022 and signed on their behalf by
Signed:
Name: Position: TREASURER
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BRORA COMMUNITY ENTERPRISES
SC051297
## NOTES to the ACCOUNTS
For the year from 27 September 2021 – 31 March 2022
## NOTES
## **1. Reserves**
All funds are unrestricted
## **2. Trustee Remuneration and Expenses**
No trustees received any remuneration or reimbursement of expenses in the year.
## **3. Basis of Accounting**
These accounts have been prepared on the receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
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