5COTfisH CHARrrY NUMBER: SC052626 TR ANN AND ACCOUNTS R THE PERIOD I JUNE 2 CTOBER 2024
LPAY IATION SCIO RU TEES ANN ALR OUN FOR THE PERI D 16 JUNE 2023 TO 31 OCTOBE 2024 CONTENTS Page Trustees. Annual Report Reoipts and Payments Account statement of Balances Independent Examinerfs Report
IA SOCIATION SCIO PERIOD 16JUNE 2023 TO 31 OCTOBER 2024 REFERENCE AND ADMINISTRATION DEfAILS Scotti$h Charity Number.. SC052626 Current Trustèes Chair Secretary Treasurer appointed 16.6.23 appointed 16.6.23 appointed 16.6.23 appointed 16.6.23 appointed 16.6.23 appointed 16.6.23 appointed 1.2,24 other Trustees durrny the year appointed 16.6.23 and resigned 12. 12.23 appointed 16.6.23 and resigned 1.5.24 appoint&1 16.6.23 and resigned 1.8.24 CDntart Address STRUCTURE, GOVERNANCE AND MANAGEMENT Goverrsing Docum•nt The Association 15 è Scottish Charitable Incorporated OrganitIon ISCIOI which became a iegistered charity on 16 june 2023. The charity was previously an unincorporated aociation but changed its legal form to a SCIO. The assets and liabilib'es r)f the unincorporated association, Scalpay Communty Associab'on (Scottish charity numb SC002217) were transferred to the SCIO on 16 July 2024, eXpt for the community centre and the lease of the playp3 which were tr?nsferrd to the SCIO oin 26 September 2024. The lease of the football pitch to the SCIO was completed Dn 2 December 2024. The purposes and administration of the charity are set out in ts constitution. Recruitmert and Appointment of Trusta¢s The management of the charity is the responsibility of the board of trustees v¥ho are appointed or re-aptx)inted under the terms of the COnstub0N. At each Annual General MeeYng, the memberg may dett any member to be a charity trustee. The board may at any time appoint any member to be a tharity trustee. In addition, the board may at any time appoint any non-member of the organisation lo be a charlty trustee either on the basi5 that they hève been nomlnated by The North Harris Trust or Harris Development Ltd or on the basis that tlEy have 5CIaliSt experience andlor skj'lls which could be of alstan to the board. At each AGM, all of the charity trustee5 shall retire from office but shall then be ell91b for rteleLtion or re-appointment. Page I
SCALPAY OMM ATION SCIO TR EE 'REP JUNE 2023 TO 31 ocfoBER FOR THE PERI 024 OBJEcfivES AND AcfiviTIES Charltable Purposes The purposes of the organisation are to advan community development to benefit the residents of Scalpay by: providing fadlities, opportunities and activities that will promote and improve community health and wellbeing; advan educotion, citizenship aThJ community development,. and provide a55 to arts. culture, heritsge, sports and social athvities,. providing servitrs, frdcilities, infomiation and sourceS to 81PaY residents, visitors to Scalpay, groups and organisations,. operating, managing ènd maintsining a comm*Jnity based centre for acbvities promoted by the organisation and its stskeholders, including the employment of staff,. and promoting, establishing, operating and/or supporting other schemes and projetts of a chadtsble nature for the benefit of the community of Scalpay. Summary of main actlvltles During the period, the charity conb'nued to operate, manage and develop the Scalpay Community Centre and other amenity areas IndudirHJ the playpark and football pitch. The Association has continued PaIring the hall on an ongoing basis to allow the hall to be in use. Major refurbishment of the extemal toilets and shower block, funded by Highlands and Islands Enterprfse, was completed and payment terminals fitted. Various exhibitions were run by our heritage partners, Comunn Eachdraidh Scalpaigh. All these events and more have resulted in a small increase In usage of the hall. ACHIEVEMENTS AND PERFORMANCE Summary of main achlevements Considerable legal pmgress has been achieved in the past year, with our association now a SCIO and all assets transfeed from the old charity to the new charlty. As a SCIO, our constitution now allow membership being open to any indlvidual aged 16 or over whose main or sole residence is on the island of Scalpay confirmed via the elertoral roll or Council Tax ststU5. A register of membership will be managed and updated as per the consb'tutr'on. The Association has also progressed the redevelopment of the community ntre towards a Community arK Heritage Centre. The redevelopment plan for the bullding ceiVed Plannin9 Consent and a Bulldlng Warrant is awaited. Work continues with external consultants to seek funds for the work. The Asso(iation and Comunn Eachdraidh Scalpaigh continue to work together to ensure a Herltage spa Is available. The Scalpay All-weather area began with a donation of 'AstroTuff from Comhairle nan Eilean Siar and a legal lease was developed wrth North Harris Trust and the crofter to allow groundwork to begin. The playpark was in continuous use throughout the year with additional equipment being added in 2024. Scalpay s Community Centre operation reflects a lot of work from your as50clation committee and our many unseen volunteers. We are grateful for all the support given and look foNard to another year. Page 2
THEP 024 Trustee Remuneration and Expenses The Trustees did not re1ve any remuneration or expenses during the period. FINANCIAL REVIEW Financial position As a result of the surplus of É21,883 for the period, tsnrestricted funds have redUd to a Oeficit of £2,117 and restricted funds have increased to £24,0. Restricted funds at year-end represents grant funding received for a specified pur1$@ not yet utilised. The assets and liabilities of the UnIrpOrated organisation, Scalpay Community Association (Scottish charity number SC002217) were transferred to the SCIO on 16 July 2024, except for the community centre and the lease of the playpark which were transferred to the SCIO on 26 September 2024. The lea of the foottJ311 pitch to the SCIO was completed on 2 December 2024. The charity's inctsrne includes funds from prèdesor orgariisation of E22,782. Funds in deficit At year-end the general fund was in deficit by £2,117. This was the result of increased legal, professional and project Costs and ¥educed donations and hall hires income (knring the period. The trustees aim to dear the deficit from donations, hall hires, rental and fundraising entS income in 202412025. Reserves policy The general fund represents the unrestricted funds from past operats'ng results and the free reserves of the charity. Al year-end the general fund was in deficit by 12,117. Thls was result of increased legal, professitrnal and project costs ard reduced donab.ons and h311 hires income during the period. The trustees aim to dear the deficit from donavons, hall hlres, rental and furKlraising events in¢J)me in 202412025 and thereafter build reserves through operating surpluses in future years. The trusts have examined the charity's reqLJirements for reSenS in light of the main risks tr) the charity and consider that thoe months operating expenditure, which equates to around E4.000, should be held in unregtritted reserves. This would allow the charity to continue to operate in the event of an interruption in its income streams. The trustees aim to build reserves to this level through pL8nned operating surpluses over the next few years. Approved by the Trustees and signnd on their behalf by: Date.. Page 3
LPAY COMM Ntry AS CIATI EIPT AYMENTS A FOR THE PERIOD 16 JUIIE 2023 T co BER2 Unrestricted funds Restricted funds Period 16.6.23 to 31.10.24 Receipts: Donations Funds from predece550r organisation Grants.. Western Isles Development Trust CnES - Crown Estate Funding Mowi Scouand Hall hires Showersltoilets income Elertricity refund Other income 150 8,282 150 22,782 14,500 1,000 7,500 1,000 1,000 7,500 1,000 375 804 6,313 12 39,936 375 804 6,313 12 15,936 24,000 Payments: Light and heat Repairs and maintenan Cleaning expenses Insuran Telephone and intemet charges Community and Heritage Cent Events and activities Computer expenses Legal and professional fees Payment processing fees i.oii 173 1,309 34 33 7,051 314 394 7,451 283 I,oii 173 1,309 34 33 7,051 314 394 7,451 283 Surplusl(Deficit) for year Page 4
TO 31 OCTOBER 024 Unrestricted funds Restricted funds At 31.10.24 Bank and cash in hand Banka cash in hand Funds Opening funds Surplusl(Deficit) for year 117 Assets At 31.10.24 Community and Heritsge Cent design and planning - at cost Communal Toilet Bkjck - at cost Computer equipment - at cost Playpark equipment - at cost 59,959 37,172 118 103 089 Approved by the T". ustees on and signed on their behalf ty.. Page 5
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LPAY MMUNITY ASSOCIATION rewrt on the accounts of the charity for the period 16 June 2023 to 31 octor 2024 which are set out on pages 4t05. Respective responsibilities of trustees and exarninor The charity's trustees are responsible for the preparatiw of the aCconts in accordance with the terms of t Charities and Tnjstee Investment (Scotland) Act 2005 and the Charities Accounts IScotland} Regulats'ons 2006 (as amended). The charity's trustees considw that the aLKIft requirement of Regulation 10(1) {d) of the 2006 AccoLnts Regulations does not apply. It is my responsibility to examlne the accounts as required under secbon 44(11 (c) of Act and to state whether particular matters have come tc) rny attention. Basis of indgpond•Tht axamingrfs statement My examination is carried out in accordan with ReguL3tion 11 of the 2006 Accounts RegulatKtrns. 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 disclosuS in the accounts, and Seeks explanations from the trustees corterning any such rnatters. The prOdureS undethken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit OnIOn on the Mew gwen by tFE accounts. Independent examinerfs statement In the course of my examination, no matter has corne to my attention.. l. whith give5 rne reasonable cause to believe that in any material respect the requlrements: to keep accounting records in accordance with Sertion 4411) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations . to prepare accounts which aCCd with the accounting records and comply wth Regulation 9 of the 2CM16 Accounts Regulationg have not LEen me¢ or 2. to whid), in my opinlon, attenticn Sh¢10 be drawn in order to enable a troper understanding of the accoLntS to be reached. Name: AdJre55'. Cl8 Services 63 Kenneth Street Stornoway Isle of Lewis HSI 2DS Date.. 2 1.1.s.1....... Page 6