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 Organi￿tIon ISCIOI which became a iegistered charity on
16 june 2023. The charity was previously an unincorporated a￿ociation 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, eX￿pt 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 COnst￿ub0N. 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 5￿CIaliSt
experience andlor skj'lls which could be of a￿lstan￿ 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 a￿55 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
transfe￿ed 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.
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THEP
024
Trustee Remuneration and Expenses
The Trustees did not re￿1ve 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 redU￿d 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 pur￿1$@ not yet utilised.
The assets and liabilities of the UnI￿rpOrated 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 prède￿sor 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 e￿ntS 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 trust*s have examined the charity's reqLJirements for reSen￿S 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 octo￿r 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 aCco￿nts 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 AccoL*nts
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 disclosu￿S in the accounts, and Seeks
explanations from the trustees corterning any such rnatters. The prO￿dureS undethken do not provide all the
evidence that would be required in an audit, and consequently I do not express an audit O￿nIOn 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 aCC￿d 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 accoL*ntS
to be reached.
Name:
AdJre55'.
Cl8 Services
63 Kenneth Street
Stornoway
Isle of Lewis
HSI 2DS
Date..
2 1.1.s.1￿.......
Page 6