## **Robert Chebe Foundation** **Report and Financial Statements For the Year Ended 30 November 2024** **Scottish Charity Number SC051415** 1 ## **Robert Chebe Foundation** ## **Report and Financial Statements For the Year Ended 30 November 2024** |**Contents**|**Page**| |---|---| |Trustees Annual Report|3-4| |Statement of the Financial Activities|5| |Balance Sheet|6| |Notes to the Accounts|7-10| |Independent Examiner’s Report|11| 2 ## **Robert Chebe Foundation** **Trustees’ Annual Report and Accounts for the year ended 30 November 2024** ## **Scottish Charity Number SC051415** ## **Trustees’ Annual Report** ## **Contact Address** ## **Recruitment and Appointment of Trustees** All of the Robert Chebe Foundation trustees are appointed or reappointed by the members at our annual general meeting which is held in March each year. ## **Governing Document** The Robert Chebe Foundation constitution was written in April 2021 and registered as a Scottish Charitable Incorporated Organisation (SCIO) on 30[th] November 2022. The Scottish Charity number is SC051415. ## **Charitable Purposes** To provide sports and recreational equipment and/or facilities to promote mental and physical wellbeing and to enrich the lives of young people in Scotland and Ghana. To campaign to improve sports and recreational equipment and/or facilities to promote mental and physical wellbeing and to enrich the lives of young people in Scotland and Ghana. To provide the provision of regularly supported physical activity sessions to promote mental and physical wellbeing and to enrich the lives of young people in Scotland and Ghana. To campaign to provide the provision of regular supported physical activity sessions to promote mental and physical wellbeing and to enrich the lives of young people in Scotland and Ghana. To enable social participation of young people experiencing mental health problems. To challenge the associated stigma of people experiencing mental health problems. To raise awareness of mental illness and to advance the education of the public about mental health. To campaign for the equality of treatment for people who experience both mental health and other forms of discrimination. ## **Activities and Achievements** We continued to develop our health and wellbeing area at the Burngreen Park in Kilsyth by maintaining the community library and the planter bench. We provided table tennis rackets and ping-pong balls as well as a picnic blanket for children to enjoy reading the books. 3 ## **Donations** , a company in Kilsyth, fundraised for us and donated £1000. Just Giving and other direct donations raised £477. ## **Trustee remuneration and expenses** The trustees did not receive any remuneration or expenses during the year. ## **Reserves** The Robert Chebe Foundation has £13,848 unrestricted funds and £636 restricted funds at the year end. The £13,848 unrestricted funds will be used for our ongoing mental health projects and the £636 will be used for the wellbeing area in the Burngreen Park. 4 ||Robert Chebe Foundation|Robert Chebe Foundation|Robert Chebe Foundation|Charity No
(if any)|SC051415|||||| |---|---|---|---|---|---|---|---|---|---|---| ||Annual accounts for the period|||||||||| ||Period start date|30/11/2023|**To**|Period end
date|30/11/2024|||||| |**Robert Chebe Foundation Statement of financial activities**||||||||||| |**Recommended**
**categories by activity**|**Details of own**
**analysis**|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total this**
**year**|**Total last**
**year**||||| |||**£**|**£**|**£**|**£**|**£**||||| |**Incoming resources**||||||||||| |**Incoming resources from**
**generated funds**|||-|-|-|-||||| |Voluntary income||-|-|-|-|||||| |Activities for generating
funds||1,477|-|-|1,477|7,711||||| |Investment income||-|-|-|-|-||||| |**Incoming resources from**
**charitable activities**||-|-|-|-|||||| |**Other incoming resources**||-||-|-|-||||| |**_Total incoming resources_**||1,477|0|-|1477|7,711||||| |**Resources expended**||||||||||| |**Costs of Generating Funds**||-||-|-|||||| |Costs of generating voluntary
income||-|-|-|-|-||||| |Fundraising trading costs||-|-|-|-|-||||| |Investment management costs||-|-|-|-|-||||| |**Charitable activities**||-|100|-|100|1,366||||| |**Governance costs**||-|-|-|-|-||||| |**Other resources**
**expended**||-|-|-|-|-||||| |**_Total resources expended_**||-|100|-|100|1,366||||| |**_Net incoming/(outgoing) resources before_**
**_transfers_**||1,477|100
-|-|1,377|6,345||||| |**Gross transfers between funds**||-|-|-|-|-||||| |**_Net incoming/(outgoing) resources before_**
**_other recognisedgains/(losses)_**||1,477|100
-|-|1,377|6,345||||| |**Other recognised** **gains/(losses)**||||||||||| |Gains and losses on revaluation of fixed
assets for the charity’s own use||-|-|-|-|-||||| |Gains and losses on investment assets||-|-|-|-|-||||| |**_Net movement in funds_**||1,477|100
-|-|1377|6,345||||| |**Total funds brought forward**||12,371|736|-|13,107|6,762||||| |**_Total funds carried forward_**||13,848|636|-|14,484|13,107||||| |||||||Date of||||| |||||||||||| |||||||||||| |||||||||||| 5 ## **Robert Chebe Foundation Balance sheet** |Charity Number SC051415|Balance Sheet as at 30 November 2024|Balance Sheet as at 30 November 2024|Balance Sheet as at 30 November 2024|Balance Sheet as at 30 November 2024|Balance Sheet as at 30 November 2024|| |---|---|---|---|---|---|---| ||**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total this**
**year**|**Total last**
**year**|| ||**£**|**£**|**£**|**£**|**£**|| |**Fixed assets**|F01|F02|F03|F04|F05|| |**Tangible assets**|-|-|-|-|-|| ||-|-|-|-|-|| |**Investments**|-|-|-|-|-|| |**_Total fixed assets_**|-|-|-|-|-|| |**Current assets**||||||| |**Stock and work inprogress**|-|-|-|-|-|| |**Debtors**|-|-|-|-|-|| |**(Short term) investments**|-|-|-|-|-|| |**Cash at bank and in hand**|13,848|636|-|14,484|13,107|| |**_Total current assets_**|13,848|636|-|14,484|13,107|| |||||||| |**Creditors: amounts falling due**
**within oneyear**|-|-|-|-|-|| |||||||| |**_Net current assets/(liabilities)_**|13,848|636|-|14,484|13,107|| |||||||| |**_Total assets less current liabilities_**|13,848|636|**-**|14,484|13,107|| |||||||| |**Creditors: amounts falling due**
**after oneyear**|-|-|-|-|-|| |**Provisions for liabilities and**
**charges**|-|-|-|-|-|| |||||||| |**_Net assets_**|13,848|636|-|14,484|13,107|| |**Funds of the Charity**||||||| |**Unrestricted funds**|13,848|||13,848|12,371|| ||-|||-|-|| |**Restricted income funds**||636||636|736|| |**Endowment funds**|||-|-|-|| |||||||| |**_Total funds_**|13,848|636|-|14,484|13,107|| |||||||| |||||||| |Signed on behalf of all the trustees||||||| |||||||| 6 ## ## **Note 1 Basis of preparation** ## _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** - These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with: • Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005); • and with* ✓ Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE); • and with the Charities Act 1993. [** except for the following]. _**Give details in this box if a different standard has been followed.**_ - -Tick as appropriate: - if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”; - if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick - “Financial Reporting Standards for Smaller Enterprises (FRSSE)”. ** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes. ## **1.2 Change in basis of accounting** There has been no change to the accounting policies (valuation rules and methods of accounting) since last year. _**Give details in this box of any material changes that have been made.**_ § if no changes have been made to accounting policies then delete these words. ## **1.3 Changes to previous accounts** No changes have been made to accounts for previous years. _**Give details in this box of any material changes that have been made.**_ 7 |**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**||| |---|---|---|---|---| |||||| |**Note 2 Accounting policies**||||| |**_This standard list of accounting policies has been applied by the charity except for those deleted. Where a different_**
**_or additional policy has been adopted then this is detailed in the box below._**||||| |**INCOMING RESOURCES**||||| |**Recognition of incoming**|These are included in the Statement of Financial Activities(SoFA)when:|||| |**resources**|• the charitybecomes entitled to the resources;|||| ||• the trustees are virtuallycertain theywill receive the resources;and|||| ||• the monetaryvalue can be measured with sufficient reliability.|||| |**Incoming resources with**
**related expenditure**|Where incoming resources have related expenditure (as with fundraising or contract income)
the incoming resources and related expenditure are reported gross in the SoFA.|||| |**Grants and donations**|Grants and donations are only included in the SoFA when the charity has unconditional
entitlement to the resources.|||| |**Tax reclaims on donations**
**and gifts**|Incoming resources from tax reclaims are included in the SoFA at the same time as the gift
to which they relate.|||| |**Contractual income and**
**performance related grants**|This is only included in the SoFA once the related goods or services have been delivered.|||| |**Gifts in kind**|Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
amount actually realised.|||| ||Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
distributed by the charity.|||| ||Gifts in kind for use by the charity are included in the SoFA as incoming resources when
receivable.|||| |**Donated services and**
**facilities**|These are only included in incoming resources (with an equivalent amount in resources
expended) where the benefit to the charity is reasonably quantifiable, measurable and
material_._The value placed on these resources is the estimated value to the charity of the
service or facility received.|||| |**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.|||| |**Investment income**|This is included in the accounts when receivable.|||| |**Investment gains and losses**|This includes any gain or loss on the sale of investments and any gain or loss resulting from
revaluing investments to market value at the end of the year.|||| |**EXPENDITURE AND LIABILITIES**||||| |**Liability recognition**|Liabilities are recognised as soon as there is a legal or constructive obligation committing
the charity to pay out resources.|||| |**Governance costs**|Include costs of the preparation and examination of statutory accounts, the costs of trustee
meetings and cost of any legal advice to trustees on governance or constitutional matters.|||| |**Grants with performance**
**conditions**|Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.|||| |**Grants payable without**
**performance conditions**|These are only recognised in the accounts when a commitment has been made and there
are no conditions to be met relatingto thegrant which remain in the control of the charity.|||| |**Support Costs**|Support costs include central functions and have been allocated to activity cost categories
on a basis consistent with the use of resources, eg allocating property costs by floor areas,
orper capita,staff costs bythe time spent and other costs bytheir usage.|||| |**ASSETS**||||| |**Tangible fixed assets for**
**use by charity**|These are capitalised if they can be used for more than one year, and cost at least £500.
They are valued at cost or a reasonable value on receipt.|||| |**Investments**|Investments quoted on a recognised stock exchange are valued at market value at the year
end. Other investment assets are included at trustees' best estimate of market value.|||| |**Stocks and work in progress**|These are valued at the lower of cost or market value.|||| |**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|

|||| 8 **----- Start of picture text -----**
Notes to the accounts (cont)
Note 3 Analysis of incoming resources
Incoming resources may be further analysed if this would help the reader of the accounts.
This year Last year
Analysis £ £
Voluntary income
Total 0 0
Activities for generating Stewart-Buchanan Gauges 1,000
funds Donations 375
Just Giving 102
Total 1,477 7,711
Investment income 0 -
- -
- -
- -
- -
Total 0
-
Incoming resources from
charitable activities - -
- -
- -
- -
Total 0 0
**----- End of picture text -----**
9 **Section C Notes to the accounts (cont)** |||||||| |---|---|---|---|---|---|---| |**Note 4 Analysis of resources expended**||||||| |**Resources expended may be further analysed if this would help the reader**|||**of the accounts.**|||| ||**Analysis**||**Thisyear**|**Lastyear**||| ||||**£**|**£**||| |**Costs of generating**
**voluntary income**|||-|||| ||||-|-||| ||||-|-||| ||||-|-||| ||||-|-||| ||**Total**||-|||| |||||||| |**Fundraising trading**
**costs**|||-|-||| ||||-|-||| ||||-|-||| ||||-|-||| ||||-|-||| ||**Total**||-|-||| |||||||| |**Investment**
**management costs**|||-|-||| ||||-|-||| ||||-|-||| ||**Total**||-|-||| |||||||| |||||||| |**Charitable activities**|Community Library and Bench/planter||100|1366||| |||||||| |||||||| |||||||| |||||||| ||**Total**||100|1366||| |||||||| |**Governance costs**|||-|-||| ||||-|-||| ||||-|-||| ||**Total**||-|-||| 10 Independent Examlnerfs Report to the TNstees of the Robert Chebe Foundation I report on the account5 of the charity for the year ended 30 November 2024 which are Set out on pages 6 to 11. Regpertive respoThsibililies of trustees and examiner The charity's trustee5 are responsSble for the p￿paratIon of the accounts In accordance wSth the terms of the Charttles and Trustee Investment {Scotlandl Att 2005 and the Charities Account5 {Scotlandl Regulation5 2006 las aMe￿ded). The char4ty trustees consider that the aud+t requirement of Regulatlon 1011} (al to Ic) of the Account5 Regulatlons does not apply. It Is my responsibillty to examine the accounts as reouired under section 44{11 Icl of the Act and to state whether particular matters have come to my attentlon. Ba61s of Indep8nd•nt •xamln•r's stat•ment My examination is carried out in accordance with Regulation 11 of the Ch4rities Accounts IScolland} Regulatlons 200618s amended). An examlnatlon Includes a revlew of the accounting records kept by the charlty and a comparlson or the accounts presented wlth those records. It also includes consideration of any unusual items or disclosures In the account5, and seeks explanations frgm the trustees concerning any such atters. The procedures undertaken do not provide all the evldence that would be required in an audit, and consequently I do not express an audit opinion on the view glven by the accounts. Independent examlnerfs Ststement In the co¢Jrse of my examlnatlon, no matter has tome to my èttentitsn l. which give5 me rèasonablè tause to believe that in any material respect the requlrements.. To keep accountlno records in accor(lènce with Settion 4411) la) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulatitrns, and To ￿pare accounts which occord with the accounting records and comply with Regulatlon 8 of the 2006 Accounts Regulations Have not been met, or 2. to whlch, In my oplnlon, attentlon sh)uld be drawn In order to ènable a