REGISTERED CHARITY NUMBER: SC072730 Re ort of the Trustees an Financial Statements f h P for tan Inclusion Res t 2023 to 31 Au ust 2024
Fairness Acce tance Inclusion Res Contents of the Financial Statements for the Period 4 Au ust 2023 to 1Au ust 2024 Page Report of the Trustees 1 to3 Independent Examinerfs Report Statement of Financial Adivities Balance Sheet Notes to the Financial Statements 7t08 Detailed Statement of Financial Activities
Fairness Acce tance Inclusion Res ect ort of the Trustees for the Period 4 Au ust 2023 to 31 Au ust 2024 The trustees present their report with the financial statements of the charity for the period 4 August 2023 to 31 August 2024. The trustees have adijpted the provisions of the Statement of Recommended Practice (SORP) 'Accouniing and Reporting by Charities. Issued in March 2005. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number SC072730 Principal addrèss Broomhill Ardconnel Hill Oban Ar9yII PA34 5DY Independent examiner Mackay & Co Chartered Accountants Unil B Golspie Busine68 Park Golspie Sutherland KW10 6UB STRUCTURE, GOVERNANCE AP4D MANAGEMENT Governing document The charrty is a Scottish Charitable Incorporated Organi8ation ISCIO) and is governed by its memorandum of associatiM. Recrultment and appointment of new trustees Appeinlmenl of Trustees is discussed at board meetings and potential Trustees ¥e identified through existing Trusteeg, contacts. Risk management The trustees have a duty to identify and reviev•f the nsks lo which the Gharity is exposed and to ensure appropriate controls are in plarR to provide reasonable assurance against fraud an(J error. Page 1
imess Acce tance Inclusion Res ort of the Trustees for the Period 4 Au ust 2023 to 31 Au ust 2024 OBJECTIVES AND ACTIVITIES Objectives and aims The organisation's purposes are.. To develop projects and resources to enable children and young people and their families who are disadvantaged by reason of ill health or disability in Oban. Lorn and the Isles to live life to the full by: 1) Providing and supporting the provision of facilities for out of school activrties for children with additional support needs arising from physical, sensory. leaming. neurodiverse and mental disorders according to their ability and desire. 21 Promoting information and support for the whole family and individuals working in disability related issues to increase their understanding of the problems of disability and social ex¢lusion and to encourage inclusion in its widest sense. 3) Fundraising for these activities through grants, local businesses and events. 4) Working with third sector and community organisations, public sector and pnvate businesses to increase opportunities for disabled children and young people to participate in activities and seNices in their local community. Slgnificant activities We organise activities and events for children and their families in a way that ensures those who are disadvantaged by reason of ill health or disability are included. Volunteors Our thanks go to the members of the public have helped and given up their spare valuable time to help us Vth events. Thanks to our board members who give up their valuable time. ACHIEVEMENT AND PERFORMANCE Charitable activities FAIR is a small charity run by the board of Trustees for the benefit of children with additional support needs arising from disability and their families. W8 first came together in April 2023 and became a charity in Augu8t 2023 This has been our first year as a registered Chaiity and we have been extremely busy as services are cul from every level of government. We have tried to fill in the gap where we can. We organise aclivrties and events for the children and their families. Swimming and holiday activities are particularfy successful. Page 2
tance Inclusion Res ort of the Trustees for the Period 4 Au ust 2D23 to 31 A Ljst 2024 ACHIEVEMENT AND PERFORMANCE Fundraising activitie8 The team worked hard on qu2 nghts, raffle tickets, food night and fundraising stalls al local evènts and a go challenge in Arran involving the chair and his frEnd. Thard( you to everyone who helped wth fundraising throughout the year. whether buying raffle tickets, donating a prize, raising fund8 or making a financial donation. It is very much appreciated. Thank you to local businesses tho provided fabulous raffle prizes and made financial contributicns. Oban and the SUTroundirYJ area is a special place and our chihlren deserve every single thing vie can provide and more rt is such a giving town even through tough econornic times. FINANCIAL REVIEW Reserves pollcy FAIR does not currently nave a pollcy on reserves. The chanty raised funds Ihrough vanous fundraisng events in the year and received grants from Argyll and Bute Council. At the end of the year the chanty had £16.104 In the bank and £55 in cash, which was all unrestnrted The funds In the bank largely represented money still to be spent on the play scherne and weubeing scherne as at ttre end of August. FUTURE DEVELOPMENTS Our plans for the future. We hope to continue and build on activities we currently run as VRII as broadening actNities to include more information and support for parents and ¢aregivers. Approved by order of ttre board of trustees c behaK by.. and signed on its PwJe 3
Inde ndent Examinels R crt lo the Trus Faimess Acce tance Inclusion Res I report on the accounts for the period 4 August 2023 to 31 August 2024 set out on pages five to eight ResptIVe responsibilities of trustees and ex•niner The charity's trustees are responsible for the preparatK)n of the acGounls in accordance with the lems of the Charities and Trustee Investment (Scotland) ACL 2005 ar the Charities AGcounls (Scoand} Regulations 2QJ6 las amended). The charlty's trustees consider that the audit requirement of Regulation 10(11(a} to {c) of Ihe Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Sectson 4411)(c) of the Act and to state whether particular matters come to my attentson. Basss of the independent examlnerfs report My examination was carried out In accordance with Regulation 11 of the Charities Accounts Iscovand) Regulations 2006 ias amended). An examination includes a review of the accounting cords kept by the charity and a comparison of te accounts presented with those records.11 also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as trustees conMINj any such matters The prOdU s undertaken do not provide all the evidence that would be required in an audit, and eCSeqUentIY I do not express an audit opinion m the view given by the accounts. Independent •xwninerfs 8tat•m•nt In the course of my examination, no matter has come to my attention: {1) vknich gives me reasonab cause to beIve that. in any material respect, the requirements to keep accountiro COrdS in accordance wllh Section 44(1)(a) of the 2005 Act aTha Regulation 4 of the 2006 Accounts RegLAations', and lo prepare accounts which accord th the accounting records and to comply with Regulation 8 of the 2006 Accounts RegLAaknons have not been met,. or 12) to whtch, n my 0'nI0n, attention should be drawn in order to enable a proper understanding of the accounts to be reached. nslilu MaGkay & Co Chartered Accountants Unit 8 Golspie Business Park Golspie Sutherland KW10 6UB ere ccountanls o Scotland Date.. Page 4
Faimess AGce tance Inclusion Res Statement of Financial Activities f r the Penod 4 Au ust 2023 t 1Au ust 2024 Unrestricted fund Notes INCOMING RESOURCES Incoming resources from generated funds Voluntary income Activilies for generating funds Incoming resources from charitable actlvltlos Operating Inclusive events 6,928 3,390 16,000 Total Incoming resources 26,318 RESOURCES EXPENDED C08t8 of genorating funds Costs of generating voluntary income Charitable activities Operating Inclusive events 1.904 8.255 Total resources expended 10.159 NET INCOMING RESOURCES 16.159 TOTAL FUNDS CARRIED FORWARD 16.159 The notes form part of these financial statements Page 5
Fairness Acce tance Inclusion Res Balance Sheet At 31 Au ust 2024 Unre8tricted fund Notes CURRENT ASSETS Cash al bank and in hand 16,159 NET CURRENT ASSETS 16,159 TOTAL ASSETS LESS CURRENT LIABILITIES 16.159 NET ASSETS 16,159 FUNDS Unrestricled funds 16.159 TOTAL FUNDS 16,159 The finan¢ial statements were approved by the Board of Trustees on and were signed on its behalf by.. 16,S.l•1 S The notes form part of these fnancial statements Page 6
Faimess Acce tance Inclusion Res ect Notes to the Financial Statements he Period 4 Au ust 2023 to 1 Au ust 2024 ACCOUNTING POLICIES A¢counting ¢onvention The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Enlities {effective April 20081, Ihe Charities and Trustee Investment {Scotland) Acl 2005 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. Incomlng r•sources All incoming resour5 are included on the Statement of Financial Activiti8s vth8n the Charity 18 legally entitled to the income and the amount can be quantified with reasonable accuracy. Rosources oxpendad Expenditu is accounled for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed lo particular headings they have been allocated to activities on a basis consislenl with the use of resources. Taxatlon The charity is exempt from tax on its charitable activrties. Fund ac¢ountlng Unrestricted funds can be used in accordance yth the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of Ihe charity. 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. ACTIVITIES FOR GENERATING FUNDS Fundraising events 3,390 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES Activity Operating In¢lusive events Grants 16,000 Grants received, included in the above. are as follows.. Argyll & Bute Council 16.000 Page 7
Faimess Acce tanGe Inclusion Res Notes to the Financial Statements - continued for the Period 4 Au ust 2023 to 31 Au ust 2024 TRUSTEES, REMUNERATION AND BENEFITS There Vre no trustees. remuneration or other benefits for the period ended 31 August 2024. Trustees, expenses There were no trustees, expenses paid for the period ended 31 August 2024. MOVEMENT IN FUNOS Net movement in fund$ At 31.8.24 Unrestricted funds General furKI 16,159 16,159 TOTAL FUNDS 16,159 16,159 Net movement in funds. included in the above are as follo.. Incoming Resources Movement resources expended in funds Unrestricted fund• General fund 26.318 (10,159) 16.159 TOTAL FUNDS 26.318 {10,1591 16,159 Page 8
Faimess Acce tance Inclusion Res ect Detailed Statement of Financial Activities for the Period 4 Au ust 2023 to 31 Au t 2024 INCOMING RESOURCES Voluntary incomo Donations 6,928 Activities for generating funds Fundraising events 3.390 Incoming resources from charitable activities Grants 16.000 Total incoming resourc 26,318 RESOURCES EXPENDED Costs of generatlng voluntary Income Fundraising costs 1,904 Charltable a¢tlvltl•s Insurance Postage and stationery Sundries Swimming pool hire HSPC Play scheme costs CHW8 expenses Clubhouse supplies Storage Computer costs Activities 385 85 144 545 4,653 565 452 737 584 125 8,255 Total r••ource8 oxponded 10.159 Net In¢omo 16,159 This page does not form part of the statutory financial statements Page 9