``` REGISTERED CHARITY NUMBER: SC051600 ``` ## `REPORT OF THE TRUSTEES AND` ``` UNAUDITED FINANCIAL STATEMENTS ``` ``` FOR THE YEAR ENDED 31 DECEMBER 2024 ``` ``` FOR ``` ``` UIG COMMUNITY CENTRE ASSOCIATION SCIO ``` ``` CIB Services Chartered Accountants ``` ``` 63 Kenneth Street Stornoway Isle of Lewis Western Isles HS1 2DS ``` ``` UIG COMMUNITY CENTRE ASSOCIATION SCIO ``` ``` CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ``` |||**`Page`**|| |---|---|---|---| |**`Report of the Trustees`**|`1`|`to`|`3`| |**`Independent Examiner's Report`**||`4`|| |**`Statement of Financial Activities`**||`5`|| |**`Balance Sheet`**||`6`|| |**`Notes to the Financial Statements`**|`7`|`to`|`14`| ``` UIG COMMUNITY CENTRE ASSOCIATION SCIO ``` ``` REPORT OF THE TRUSTEES ``` ``` FOR THE YEAR ENDED 31 DECEMBER 2024 ``` ``` Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31December2024. The trusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableinthe UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ``` ## **`OBJECTIVES AND ACTIVITIES`** ## **`Objectives and aims`** ``` Theprincipalobjectsofthecharityaretheprovisionofrecreationalfacilitiesortheorganisationofrecreational activities withtheobjectofimprovingtheconditionsoflifeforthecommunityforwhomthefacilitiesoractivitiesare primarily intended, being within the UCCA locality, with the activities including but not restricted to: ``` ``` - the provision of activities that encourage the improvement of physical and mental health; ``` ``` -thepromotionofcommunitydevelopmentbymeansofactivitiesandprojectsthatencouragecommunitybenefit and involvement; ``` ``` -inpartnershipwithotheragenciesandgroups,activitiesthatencourageandsustaintheadvancementofarts, heritage and culture, and the gaelic language, by the provision of a volunteer led museum and heritage centre; - the provision of classes and clubs for all ages within the facility, in the advancement of education. ``` ## **`ACHIEVEMENTS AND PERFORMANCE`** ## **`Charitable activities`** ``` In2024,UigCommunityCentreAssociationcontinuedtosupportawiderangeofcommunityactivitiesand services withintheUigarea.Thehallremainedavitalspaceforlocalgroups,events,andclasses,includingregular sports sessions, community meetings, and a variety of social gatherings and celebrations. ``` ``` Akeycontributortothehall'sfinancialsustainabilitywastheUigCommunityCafé,whichoperatedsuccessfullyfrom the centrethroughouttheyear.Thecaféservedasbothavaluedsocialhubandanimportantsourceofrevenue,helping to meettheCentre'srunningcostsandenablingthecharitytodeliverongoingbenefitstothecommunity.Thecommittee is especially grateful to all involved in running the café for their hard work and dedication during the year. ``` ``` ThecharityhostedabroadcalendarofeventsincludingaCurryNight,aChristmasFayre,asuccessfulFireworks Night, andaQuizNight.TheSummerKidsClubonceagainprovidedenjoyableholidayactivitiesforlocalchildren,and the Centrealsowelcomedarangeofmusicandculturalperformances,includingthoseby along with several well-attended open mic nights. ``` ``` 2024alsomarkedthe25thanniversaryoftheValtosTrustandtheCommunityCentrebuilding,withtwo celebratory eventsheldtocommemoratethesemilestones.Thesegatheringsdrewastrongturnoutandreflectedthe continued importance of the Centre as a focal point for community life in Uig. ``` ``` GrantfundingenabledthecontinuationoftheHallManagerpostandcontributedtotheearly-stagedevelopmentof the solarPVproject.Thecommitteealsoworkedwithpartnerstoallocateringfencedfundstotargetedlocal initiatives, including support for young people's activities and energy efficiency improvements. ``` ``` Thecommitteewouldliketoexpressitssincerethankstoallwhocontributedtotheworkofthecharitythroughout the year-frombehind-the-scenessupporttoday-to-dayinvolvement-helpingtosustainandstrengthenthis valued community resource. ``` ## **`FINANCIAL REVIEW`** ## **`Financial position`** ``` Duringtheyearthecharity'sexpenditureexceededincomeresultinginnetexpenditureof£2,402fortheperiod(2023 - netexpenditureof£11,760).Thisrepresentsadecreaseof£20,020inunrestrictedfundsandanincreaseof£17,618 in restrictedfunds.Asaresult,unrestrictedfundshasdecreasedto£22,816(2023-£42,836)andrestrictedfunds has increased to £36,910 (2023 - £19,292). Total funds of £59,726 were held at year-end (2023 - £62,128). ``` ``` Thegeneralfundincludesfundsof£2,473relatingtotangiblefixedassetswhichareutilisedtofundthe future depreciationofthefixedassets(2023-£3,106).Aftermakingallowanceforthesefunds,unrestrictedfreereserves of £20,343 were held at year-end (2023 - £39,730). ``` ## **`Principal funding sources`** ``` The charity is dependent on grants, hall hires, fundraising and rental income to fund its operational costs. ``` ``` Page 1 ``` ``` UIG COMMUNITY CENTRE ASSOCIATION SCIO ``` ``` FOR THE YEAR ENDED 31 DECEMBER 2024 ``` ## `REPORT OF THE TRUSTEES` ## **`FINANCIAL REVIEW`** ## **`Investment policy and objectives`** ``` Thecharity'sreservesaremaintainedinbankaccountsasthecurrentlevelsofreservesarerequiredtomeetthe charity's short-term operational requirements. ``` ## **`Reserves policy`** ``` Thegeneralfundrepresentstheunrestrictedfundsfrompastoperatingresults.Italsorepresentsthefreereservesof the charity.Thetrusteeshaveexaminedthecharity'srequirementsforreservesinlightofthemainriskstothecharity and considerthatsixmonthsoperatingexpenditure,whichcurrentlyequatestoaround£30,000,shouldbeheld in unrestrictedreserves.Thiswouldallowthecharitytocontinuetooperateintheeventofaninterruptioninits income streams.Theunrestrictedfreereservesheldat31December2024fallsshortofthistargetandthetrusteesaimto build reservestothislevelthroughplannedoperatingsurplusesoverthenextfewyears.Fundsarealsoraisedfor specific projects as required. ``` ## **`FUTURE PLANS`** ``` Thecharity'splansforthefutureincludetheongoingmanagement,maintenanceanddevelopmentofthe community centre. ``` ## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** ## **`Governing document`** ``` ThecharityisaScottishCharitableIncorporatedOrganisation(SCIO)whichbecamearegisteredcharityon21 February 2022.Theassetsandliabilitiesoftheunincorporatedassociation,UigCommunityCentreAssociation(Scottish charity numberSC023792),weretransferredtoUigCommunityCentreAssociationSCIOon21February2022,exceptfor the communitycentrewhichwillbetransferredtotheSCIOoncetitletothepropertyhasbeentransferred.The purposes and administration of the charity are set out in its constitution. ``` ## **`Recruitment and appointment of new trustees`** ``` Themanagementofthecharityistheresponsibilityoftheboardoftrusteeswhoareappointedorre-appointedunder the termsoftheconstitution.AteachAnnualGeneralMeeting,themembersmayelectanymembertobeacharity trustee. Theboardmayatanytimeappointanymembertobeacharitytrustee.Inaddition,theboardmayatanytime appoint anynon-memberoftheorganisationtobeacharitytrusteeeitheronthebasisthattheyhavebeennominatedby a partnerorganisationoronthebasisthattheyhavespecialistexperienceand/orskillswhichcouldbeofassistanceto the board. At each AGM, all of the charity trustees shall retire from office but shall then be eligible for re-election. ``` ## **`Organisational structure`** ``` Theboardoftrusteesmanagestheaffairsofthecharitythroughregularmeetings.Thetrusteesareheavilyinvolved in thedaytodayoperationsofthecharity.ThecharityemploysaCommunityCentreCo-ordinatorwhoassistsin the implementation of decisions from the board of trustees. ``` ## **`Induction and training of new trustees`** ``` The charity undertakes training for trustees to ensure awareness and understanding of:- ``` - `the responsibilities of trustees;` - `the organisational structure of the charity;` - `the financial position of the charity; and` - `the future plans and objectives of the charity.` ## **`Risk management`** ``` Thetrusteeshaveadutytoidentifyandreviewtheriskstowhichthecharityisexposedandtoensure appropriate controls are in place to provide reasonable assurance against fraud and error. ``` ``` Thetrusteeshaveconsideredthemajorriskstowhichthecharityisexposed,inparticularthoserelatingtothe operations and finances of the charity, and are satisfied that measures are in place to mitigate exposure to those risks. ``` ## **`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number`** ``` SC051600 ``` ``` Page 2 ``` ``` UIG COMMUNITY CENTRE ASSOCIATION SCIO ``` ``` REPORT OF THE TRUSTEES ``` ``` FOR THE YEAR ENDED 31 DECEMBER 2024 ``` ## **`Independent Examiner`** ``` CIB Services Chartered Accountants 63 Kenneth Street Stornoway Isle of Lewis Western Isles HS1 2DS ``` ## **`Bankers`** ``` Virgin Money 154-158 Kensington High Street London W8 7RL ``` ``` Approved by order of the board of trustees on 1 October 2025 and signed on its behalf by: ``` ``` Page 3 ``` ``` INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF UIG COMMUNITY CENTRE ASSOCIATION SCIO ``` ``` I report on the accounts for the year ended 31 December 2024 set out on pages five to fourteen. ``` ## **`Respective responsibilities of trustees and examiner`** ``` Thecharity'strusteesareresponsibleforthepreparationoftheaccountsinaccordancewiththetermsofthe Charities andTrusteeInvestment(Scotland)Act2005andtheCharitiesAccounts(Scotland)Regulations2006(asamended). The charity'strusteesconsiderthattheauditrequirementofRegulation10(1)(a)to(c)oftheAccountsRegulationsdoes not apply.ItismyresponsibilitytoexaminetheaccountsasrequiredunderSection44(1)(c)oftheActandtostate whether particular matters have come to my attention. ``` ## **`Basis of the independent examiner's report`** ``` MyexaminationwascarriedoutinaccordancewithRegulation11oftheCharitiesAccounts(Scotland)Regulations 2006. Anexaminationincludesareviewoftheaccountingrecordskeptbythecharityandacomparisonofthe accounts presentedwiththoserecords.Italsoincludesconsiderationofanyunusualitemsordisclosuresintheaccounts, and seekingexplanationsfromyouastrusteesconcerninganysuchmatters.Theproceduresundertakendonotprovide all theevidencethatwouldberequiredinanaudit,andconsequentlyIdonotexpressanauditopinionontheviewgiven by the accounts. ``` ## **`Independent examiner's statement`** ``` In connection with 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 to comply with Regulation 8 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.` ``` CIB Services Chartered Accountants 63 Kenneth Street Stornoway Isle of Lewis Western Isles HS1 2DS ``` ``` 2 October 2025 ``` ``` Page 4 ``` ``` UIG COMMUNITY CENTRE ASSOCIATION SCIO ``` ## `STATEMENT OF FINANCIAL ACTIVITIES` ## `FOR THE YEAR ENDED 31 DECEMBER 2024` |||||**`31.12.24`**|`31.12.23`| |---|---|---|---|---|---| |||`Unrestricted`|`Restricted`|**`Total`**|`Total`| |||`fund`|`funds`|**`funds`**|`funds`| ||`Notes`|`£`|`£`|**`£`**|`£`| |**`INCOME AND ENDOWMENTS FROM`**|||||| |`Donations and legacies`|`3`|**`18,669`**|**`-`**|**`18,669`**|`11,567`| |**`Charitable activities`**|`5`||||| |`Community Centre`||**`20,915`**|**`28,170`**|**`49,085`**|`34,924`| |`Investment income`|`4`|**`349`**|**`-`**|**`349`**|`338`| |**`Total`**||**`39,933`**|**`28,170`**|**`68,103`**|`46,829`| |**`EXPENDITURE ON`**|||||| |**`Charitable activities`**|`6`||||| |`Community Centre`||**`59,953`**|**`10,552`**|**`70,505`**|`58,589`| |**`NET INCOME/(EXPENDITURE)`**||**`(20,020)`**|**`17,618`**|**`(2,402)`**|`(11,760)`| |**`RECONCILIATION OF FUNDS`**|||||| |`Total funds brought forward`||**`42,836`**|**`19,292`**|**`62,128`**|`73,888`| |**`TOTAL FUNDS CARRIED FORWARD`**||**`22,816`**|**`36,910`**|**`59,726`**|`62,128`| ``` The notes form part of these financial statements ``` ``` Page 5 ``` ``` UIG COMMUNITY CENTRE ASSOCIATION SCIO ``` ## `BALANCE SHEET` ## `31 DECEMBER 2024` |||||**`31.12.24`**|`31.12.23`| |---|---|---|---|---|---| |||`Unrestricted`|`Restricted`|**`Total`**|`Total`| |||`fund`|`funds`|**`funds`**|`funds`| ||`Notes`|`£`|`£`|**`£`**|`£`| |**`FIXED ASSETS`**|||||| |`Tangible assets`|`12`|**`2,473`**|**`15,775`**|**`18,248`**|`14,219`| |**`CURRENT ASSETS`**|||||| |`Debtors`|`13`|**`791`**|**`-`**|**`791`**|`587`| |`Cash at bank and in hand`||**`21,790`**|**`21,135`**|**`42,925`**|`50,006`| |||**`22,581`**|**`21,135`**|**`43,716`**|`50,593`| |**`CREDITORS`**|||||| |`Amounts falling due within one year`|`14`|**`(2,238)`**|**`-`**|**`(2,238)`**|`(2,684)`| |**`NET CURRENT ASSETS`**||**`20,343`**|**`21,135`**|**`41,478`**|`47,909`| |**`TOTAL ASSETS LESS CURRENT LIABILITIES`**||**`22,816`**|**`36,910`**|**`59,726`**|`62,128`| |**`NET ASSETS`**||**`22,816`**|**`36,910`**|**`59,726`**|`62,128`| |**`FUNDS`**|`15`||||| |`Unrestricted funds`||||**`22,816`**|`42,836`| |`Restricted funds`||||**`36,910`**|`19,292`| |**`TOTAL FUNDS`**||||**`59,726`**|`62,128`| ``` ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon1October2025and were signed on its behalf by: ``` ``` The notes form part of these financial statements ``` ``` Page 6 ``` ``` UIG COMMUNITY CENTRE ASSOCIATION SCIO ``` ``` NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ``` ## **`1. STATUTORY INFORMATION`** ``` UigCommunityCentreAssociationSCIOisaScottishCharitableIncorporatedOrganisation(SCIO)registered in Scotland. The charity's registered number and principal address can be found in the Report of the Trustees. ``` ## **`2. ACCOUNTING POLICIES`** ## **`Basis of preparing the financial statements`** ``` Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andthe Charities andTrusteeInvestment(Scotland)Act2005.Thefinancialstatementshavebeenpreparedunderthe historical cost convention. ``` ``` Thefinancialstatementsarepreparedinsterlingwhichisthefunctionalcurrencyofthecharity,andamounts are rounded to the nearest £. ``` ## **`Going concern`** ``` TheactivitiesofthecharityhavebeenaffectedbytheimpactoftheCOVID-19pandemicandthetrustees have assessed the charity's ability to continue as a going concern. ``` ``` Themanagementteamhavepreparedprojectionswhichreflectthefinancialimpactofthecoronaviruscrisis on thecharity.Thetrusteeshavereviewedtheprojectionsand,basedonthisreview,haveareasonable expectation thatthecharityhasadequateresourcestocontinueinoperationforaperiodofatleast12monthsfrom the approvalofthefinancialstatements.Thecharitythereforecontinuestoadoptthegoingconcernbasis in preparing its financial statements. ``` ## **`Financial reporting standard 102 - reduced disclosure exemptions`** ``` Thecharityhastakenadvantageofthefollowingdisclosureexemptioninpreparingthesefinancialstatements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': ``` - `the requirements of Section 7 Statement of Cash Flows.` ## **`Critical accounting judgements and key sources of estimation uncertainty`** ``` Intheapplicationofthecharity'saccountingpolicies,thetrusteesarerequiredtomakejudgements, estimates and assumptions that affect the amounts reported for assets, liabilities, income and expenditure. ``` ``` Theestimatesandassociatedassumptionsarebasedonhistoricalexperienceandotherfactorsthat are considered to be relevant. Actual results may differ from these estimates. ``` ``` Theestimatesandassumptionsarereviewedonanongoingbasis.Revisionstoaccountingestimates are recognised in the period in which the estimate is revised and in future periods should it affect future periods. ``` ``` Theestimatesandassumptionswhichcarryahigherdegreeofriskofcausingamaterialadjustmentto the carrying amount of assets and liabilities are as follows: ``` ## **`Useful economic lives of tangible fixed assets`** ``` Theannualdepreciationchargefortangiblefixedassetsissensitivetochangesintheestimateduseful economic livesandresidualvaluesoftheassets.Theyareamendedwhennecessarytoreflectcurrentestimates, future investment,economicutilisationandthephysicalconditionoftheassets.Seenote12fordetailsofthevalues of tangible fixed assets. ``` ## **`Income`** ``` AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothe income, thereissufficientcertaintyofreceiptandsoitisprobablethattheincomewillbereceived,andtheamount of income receivable can be measured reliably. ``` ``` continued... ``` ``` Page 7 ``` ``` UIG COMMUNITY CENTRE ASSOCIATION SCIO ``` ``` NOTES TO THE FINANCIAL STATEMENTS - continued ``` ``` FOR THE YEAR ENDED 31 DECEMBER 2024 ``` ## **`2. ACCOUNTING POLICIES - continued`** ## **`Income`** ``` Grantsgeneratedtosupporttheobjectsofthecharityandwithoutfurtherspecifiedpurposearetakento the StatementofFinancialActivitiesinthatperiod.Grantsreceivedwhicharerelatedtocapitalexpenditureorare for aspecifiedpurposearetransferredtoRestrictedFundsandareutilisedtofundthefuturedepreciationof the related capital expenditure or fund the costs relating to the specified purpose. ``` ``` Incomefromgovernmentandothergrantsarerecognisedatfairvaluewhenthecharityhasentitlementafter any performanceconditionshavebeenmet,itisprobablethattheincomewillbereceivedandtheamountcan be measured reliably. If entitlement is not met then these amounts are deferred. ``` ## **`Expenditure`** ``` Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisand has beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of resources. ``` ## **`Charitable activities`** ``` Charitableexpenditurecomprisesthosecostsincurredbythecharityinthedeliveryofitsobjectsandactivities. It includesbothcoststhatcanbeallocateddirectlytosuchactivitiesandthosecostsofanindirectnature necessary to support them. ``` ## **`Governance costs`** ``` Governancecostsincludethosecostsassociatedwithmeetingtheconstitutionalandstatutoryrequirements of the charity and include accountancy fees and costs linked to the strategic management of the charity. ``` ## **`Allocation and apportionment of costs`** ``` AllcostsareallocatedbetweentheexpenditurecategoriesoftheStatementofFinancialActivitiesona basis designedtoreflecttheuseoftheresource.Costsrelatingtoaparticularactivityareallocateddirectly,others are apportioned on an appropriate basis e.g. estimated usage. ``` ## **`Tangible fixed assets`** ``` Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. ``` ``` Tenant's improvements- 2% on cost and no depreciation-asset under construction Fixtures and fittings- 20% on cost Equipment- 20% on cost ``` ``` Tangiblefixedassetsarestatedatcostlessaccumulateddepreciation.Thecostsofminoradditionsor those costing below £100 are not capitalised. ``` ## **`Taxation`** ``` The charity is exempt from tax on its charitable activities. ``` ## **`Fund accounting`** ``` Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. ``` ``` Designated funds are unrestricted funds earmarked by the trustees for particular purposes. ``` ``` Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity. 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. ``` ## **`Pension costs and other post-retirement benefits`** ``` Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ``` ``` continued... ``` ``` Page 8 ``` ``` UIG COMMUNITY CENTRE ASSOCIATION SCIO ``` ``` NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 ``` ## **`2. ACCOUNTING POLICIES - continued`** ## **`Debtors and creditors receivable / payable within one year`** ``` Debtorsandcreditorswithnostatedinterestrateandreceivableorpayablewithinoneyeararerecorded at transaction price. Any losses arising from impairment are recognised in expenditure. ``` ## **`3. DONATIONS AND LEGACIES`** |**`3.`**|**`DONATIONS AND LEGACIES`**|||| |---|---|---|---|---| ||||**`31.12.24`**|`31.12.23`| ||||**`£`**|`£`| ||`Donations`||**`1,525`**|`11,567`| ||`Sponsorship`||**`450`**|`-`| ||`Community Cafe`||**`16,694`**|`-`| ||||**`18,669`**|`11,567`| |**`4.`**|**`INVESTMENT INCOME`**|||| ||||**`31.12.24`**|`31.12.23`| ||||**`£`**|`£`| ||`Bank account interest`||**`349`**|`338`| |**`5.`**|**`INCOME FROM CHARITABLE ACTIVITIES`**|||| ||||**`31.12.24`**|`31.12.23`| |||`Activity`|**`£`**|`£`| ||`Hall hires`|`Community Centre`|**`788`**|`1,499`| ||`Fundraising events`|`Community Centre`|**`19,549`**|`20,323`| ||`Grants`|`Community Centre`|**`28,014`**|`1,535`| ||`Rental income`|`Community Centre`|**`-`**|`10,202`| ||`Sale of equipment`|`Community Centre`|**`550`**|`1,200`| ||`Employment Allowance`|`Community Centre`|**`156`**|`116`| ||`Other income`|`Community Centre`|**`28`**|`49`| ||||**`49,085`**|`34,924`| ||`Grants received, included in the`|`above, are as follows:`||| ||||**`31.12.24`**|`31.12.23`| ||||**`£`**|`£`| ||`Comhairle nan Eilean Siar - Crown Estate Funding`||**`13,750`**|`-`| ||`Comhairle nan Eilean Siar - Ward Priority Fund`||**`900`**|`-`| ||`Western Isles Development Trust`||**`-`**|`1,000`| ||`Lewis and Harris Sports Council`||**`-`**|`535`| ||`Outer Hebrides Community Led`|`Local Development`|**`1,200`**|`-`| ||`Energy Saving Trust - CARES grant`||**`3,164`**|`-`| ||`Uig Community Council`||**`9,000`**|`-`| ||||**`28,014`**|`1,535`| ``` continued... ``` ``` Page 9 ``` ``` UIG COMMUNITY CENTRE ASSOCIATION SCIO ``` ## `NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024` ## **`6. CHARITABLE ACTIVITIES COSTS`** |**`6.`**
**`CHARITABLE ACTIVITIES COSTS`**|| |---|---| |`Direct`
`Support`
`Costs (see`
`costs (see`
`note 7)`
`note 8)`
`£`
`£`
`Community Centre`
**`47,969`**
**`22,536`**
**`7.`**
**`DIRECT COSTS OF CHARITABLE ACTIVITIES`**
**`31.12.24`**
**`£`**
`Staff costs`
**`4,388`**
`Fundraising expenses`
**`12,142`**
`Community Cafe`
**`5,153`**
`Events and activities`
**`-`**
`Equipment`
**`4,455`**
`Playpark`
**`409`**
`Repairs and maintenance`
**`17,424`**
`Legal and professional fees`
**`691`**
`Donations`
**`2,110`**
`Depreciation`
**`1,197`**
**`47,969`**
**`8.`**
**`SUPPORT COSTS`**
`Governance`
`Premises`
`Administration`
`costs`
`£`
`£`
`£`
`Community Centre`
**`19,572`**
**`1,493`**
**`1,471`**
`Support costs, included in the above, are as follows:`
**`31.12.24`**
`Community`
`Centre`
**`£`**
`Insurance`
**`4,341`**
`Light and heat`
**`9,583`**
`Telephone and internet charges`
**`1,230`**
`Computer expenses`
**`578`**
`Cleaning expenses`
**`3,840`**
`Website`
**`62`**
`Training costs`
**`320`**
`Postage and stationery`
**`125`**
`Licences`
**`531`**
`Memberships and subscriptions`
**`436`**
`Interest payable and similar charges`
**`19`**
`Accountancy fees`
**`1,440`**
`Payroll fees`
**`31`**
**`22,536`**|`Totals`
`£`
**`70,505`**| ||`31.12.23`
`£`
`3,228`
`21,456`
`-`
`3,450`
`169`
`3,110`
`6,442`
`-`
`-`
`154`
`38,009`
`Totals`
`£`
**`22,536`**
`31.12.23`
`Total`
`activities`
`£`
**`3,794`**
**`9,087`**
**`1,063`**
**`349`**
**`3,840`**
**`51`**
**`-`**
**`-`**
**`779`**
**`432`**
**`5`**
**`1,038`**
**`142`**
**`20,580`**| ``` continued... ``` ``` Page 10 ``` ``` UIG COMMUNITY CENTRE ASSOCIATION SCIO ``` ``` NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 ``` ## **`9. TRUSTEES' REMUNERATION AND BENEFITS`** ``` Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2024norforthe year ended 31 December 2023. ``` ## **`Trustees' expenses`** ``` Therewerenotrustees'expensespaidfortheyearended31December2024norfortheyear ended 31 December 2023. ``` ## **`10. STAFF COSTS`** |**`STAFF COSTS`**||| |---|---|---| ||**`31.12.24`**|`31.12.23`| ||**`£`**|`£`| |`Wages and salaries`|**`4,160`**|`3,112`| |`Social security costs`|**`156`**|`116`| |`Other pension costs`|**`72`**|`-`| ||**`4,388`**|`3,228`| ``` The average monthly number of employees during the year was as follows: ``` ||**`31.12.24`**|`31.12.23`| |---|---|---| |`Community Centre`|**`1`**|`1`| ``` No employees received emoluments in excess of £60,000. ``` ## **`11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`** |`Unrestricted`
`Restricted`
`fund`
`funds`
`£`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`11,567`
`-`
**`Charitable activities`**
`Community Centre`
`33,389`
`1,535`
`Investment income`
`338`
`-`
**`Total`**
`45,294`
`1,535`
**`EXPENDITURE ON`**
**`Charitable activities`**
`Community Centre`
`46,893`
`11,696`
**`NET INCOME/(EXPENDITURE)`**
`(1,599)`
`(10,161)`
**`Transfers between funds`**
`(1,203)`
`1,203`
**`Net movement in funds`**
`(2,802)`
`(8,958)`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`45,638`
`28,250`
**`TOTAL FUNDS CARRIED FORWARD`**
`42,836`
`19,292`|`Total`
`funds`
`£`
`11,567`
`34,924`
`338`
`46,829`
`58,589`
`(11,760)`
`-`
`(11,760)`
`73,888`
`62,128`| |---|---| ``` continued... ``` ``` Page 11 ``` ``` UIG COMMUNITY CENTRE ASSOCIATION SCIO ``` ## `NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024` ## **`12. TANGIBLE FIXED ASSETS`** |**`12.`**
**`TANGIBLE FIXED ASSETS`**||| |---|---|---| |`Tenant's`
`improvements`
`£`
**`COST`**
`At 1 January 2024`
**`9,315`**
`Additions`
**`5,226`**
`At 31 December 2024`
**`14,541`**
**`DEPRECIATION`**
`At 1 January 2024`
**`31`**
`Charge for year`
**`186`**
`At 31 December 2024`
**`217`**
**`NET BOOK VALUE`**
`At 31 December 2024`
**`14,324`**
`At 31 December 2023`
`9,284`
**`13.`**
**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Other debtors`
`Prepayments`
**`14.`**
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Other creditors`
**`15.`**
**`MOVEMENT IN FUNDS`**
**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Restricted Grants fund`
`Buildings fund`
**`TOTAL FUNDS`**|`Fixtures`
`and`
`fittings`
`Equipment`
`£`
`£`
**`892`**
**`4,166`**
**`-`**
**`-`**
**`892`**
**`4,166`**
**`30`**
**`93`**
**`178`**
**`833`**
**`208`**
**`926`**
**`684`**
**`3,240`**
`862`
`4,073`
**`31.12.24`**
**`£`**
**`156`**
**`635`**
**`791`**
**`31.12.24`**
**`£`**
**`2,238`**
`Net`
`movement`
`At 1.1.24`
`in funds`
`£`
`£`
**`42,836`**
**`(20,020)`**
**`9,146`**
**`12,318`**
**`10,146`**
**`5,300`**
**`19,292`**
**`17,618`**
**`62,128`**
**`(2,402)`**|`Totals`
`£`
**`14,373`**
**`5,226`**
**`19,599`**
**`154`**
**`1,197`**
**`1,351`**
**`18,248`**
`14,219`
`31.12.23`
`£`
`-`
`587`
`587`
`31.12.23`
`£`
`2,684`
`At`
`31.12.24`
`£`
**`22,816`**
**`21,464`**
**`15,446`**| |||**`36,910`**| |||**`59,726`**| ``` continued... ``` ``` Page 12 ``` ``` UIG COMMUNITY CENTRE ASSOCIATION SCIO ``` ## `NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024` ## **`15. MOVEMENT IN FUNDS - continued`** ``` Net movement in funds, included in the above are as follows: ``` |`Incoming`
`resources`
`£`
**`Unrestricted funds`**
`General fund`
**`39,933`**
**`Restricted funds`**
`Restricted Grants fund`
**`22,506`**
`Buildings fund`
**`5,664`**
**`28,170`**
**`TOTAL FUNDS`**
**`68,103`**
**`Comparatives for movement in funds`**
`Net`
`movement`
`At 1.1.23`
`in funds`
`£`
`£`
**`Unrestricted funds`**
`General fund`
`45,638`
`(1,599)`
**`Restricted funds`**
`Restricted Grants fund`
`22,846`
`(10,100)`
`Buildings fund`
`5,404`
`(61)`
`28,250`
`(10,161)`
**`TOTAL FUNDS`**
`73,888`
`(11,760)`
`Comparative net movement in funds, included in the above are as follows:`
`Incoming`
`resources`
`£`
**`Unrestricted funds`**
`General fund`
`45,294`
**`Restricted funds`**
`Restricted Grants fund`
`1,535`
`Buildings fund`
`-`
`1,535`
**`TOTAL FUNDS`**
`46,829`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
**`(59,953)`**
**`(20,020)`**
**`(10,188)`**
**`12,318`**
**`(364)`**
**`5,300`**
**`(10,552)`**
**`17,618`**
**`(70,505)`**
**`(2,402)`**
`Transfers`
`between`
`At`
`funds`
`31.12.23`
`£`
`£`
`(1,203)`
`42,836`
`(3,600)`
`9,146`
`4,803`
`10,146`
`1,203`
`19,292`
`-`
`62,128`
`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(46,893)`
`(1,599)`
`(11,635)`
`(10,100)`
`(61)`
`(61)`
`(11,696)`
`(10,161)`
`(58,589)`
`(11,760)`| |---|---| ## **`FUNDS`** ## **`General fund`** ``` Thegeneralfundrepresentsunrestrictedfundswhichthetrusteesarefreetouseinaccordancewith the charitable objects. ``` ``` continued... ``` ``` Page 13 ``` ``` UIG COMMUNITY CENTRE ASSOCIATION SCIO ``` ``` FOR THE YEAR ENDED 31 DECEMBER 2024 ``` ## `NOTES TO THE FINANCIAL STATEMENTS - continued` ## **`15. MOVEMENT IN FUNDS - continued`** ## **`Restricted Grants fund`** ``` Thisrepresentsgrantsreceivedfrompublicfundingagenciesandtrustsforaspecifiedpurposeorinrespect of capitalexpenditure.Thefundsareutilisedtofundcostsrelatingtothespecifiedpurposeortofundthe future depreciation of the capital expenditure. ``` ## **`Buildings fund`** ``` Thisrepresentsthefundsraisedfromvariousorganisationstoassistinthebuildingofthecommunity centre togetherwithfundsreceivedfrompublicfundingagenciesandtrusts,andfundssetasidebythecharity,to assist withthebuildingoftheequipmentstoreandthepurchaseoffixturesandfittings.Thefundsareutilisedto fund the future depreciation of the capital expenditure. ``` ## **`16. RELATED PARTY DISCLOSURES`** ``` There were no related party transactions for the year ended 31 December 2024. ``` ## **`17. PERMANENT ENDOWMENTS`** ``` The charity does not have any permanent endowments. ``` ``` Page 14 ```