REGISTERED CHARITY NUMBER: SC072730
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 August 2025 for Fairness Acceptance Inclusion Respect
Fairness Acceptance Inclusion Respect
Contents of the Financial Statements for the Year Ended 31 August 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 3 |
| Independent Examiner's Report | 4 to 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 10 |
| Detailed Statement of Financial Activities | 11 to 12 |
Fairness Acceptance Inclusion Respect
Report of the Trustees
for the Year Ended 31 August 2025
The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SC072730
Principal address
Broomhill Ardconnel Hill Oban Argyll PA34 5DY
Trustees
J Strang Ms A McLeod Ms S Barnard S Greener Mrs M Greener
Independent examiner
Mackay & Co Chartered Accountants Unit 8 Golspie Business Park Golspie Sutherland KW10 6UB
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is a Scottish Charitable Incorporated Organisation (SCIO) and is governed by its memorandum of association.
Recruitment and appointment of new trustees
Appointment of Trustees is discussed at board meetings and potential Trustees are identified through existing Trustees' contacts.
Organisational structure
Fairness Acceptance Inclusion Respect (SC052730) (“FAIR”) is governed by a Board of Trustees, who are responsible for the overall management and strategic direction of the organisation. The charity is primarily volunteer-led and is supported by three self-employed contractors who assist in the delivery of its activities.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
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Fairness Acceptance Inclusion Respect
Report of the Trustees for the Year Ended 31 August 2025
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 activities for children with additional support needs arising from physical, sensory, learning, neurodiverse and mental disorders according to their ability and desire.
2) 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 exclusion 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 private businesses to increase opportunities for disabled children and young people to participate in activities and services in their local community.
Significant activities
During the year, FAIR delivered a programme of fun days and similar activities for parents and carers and their disabled children. These events are designed to provide inclusive, safe, and supportive environments where families can spend time together and connect with others in similar circumstances.
Volunteers
Our thanks go to the members of the public who have helped and given up their spare valuable time to help us with events.
Thanks to our board members who give up their valuable time.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
FAIR has continued to deliver its core activities throughout the year. Fundays and events were well attended and feedback from participants has been positive, indicating that the charity is meeting its objectives.
The trustees consider that the charity has performed satisfactorily against its aims during the reporting period.
FINANCIAL REVIEW
Reserves policy
FAIR does not currently have a policy on reserves.
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Fairness Acceptance Inclusion Respect
Report of the Trustees
for the Year Ended 31 August 2025
FINANCIAL REVIEW
The charity raised funds through various fundraising events in the year and received grants from Argyll and Bute Council. At the end of the year the charity had £26,692 in the bank and £55 in cash, which was all unrestricted. The funds in the bank largely represented money still to be spent on the play scheme and wellbeing scheme as at the end of August.
The charity remains in a sound financial position. Income generated through fundraising and donations has been sufficient to support the delivery of activities, including payments to self-employed contractors, during the year.
Reserves are considered adequate to meet current commitments and to support planned activities in the forthcoming period. The trustees continue to monitor income and expenditure to ensure the long-term sustainability of the charity.
FUTURE DEVELOPMENTS
FAIR intends to continue delivering fundays and events for parents and carers and their disabled children. The trustees will seek to maintain financial stability while exploring opportunities to extend the reach of the charity’s activities where possible.
Approved by order of the board of trustees on 29 May 2026 and signed on its behalf by:
Ms A McLeod - Trustee
Page 3
Independent Examiner's Report to the Trustees of Fairness Acceptance Inclusion Respect
I report on the accounts for the year ended 31 August 2025 set out on pages six to ten.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of 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
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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.
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Independent Examiner's Report to the Trustees of Fairness Acceptance Inclusion Respect
David Ross Institute of Chartered Accountants of Scotland Mackay & Co Chartered Accountants Unit 8 Golspie Business Park Golspie Sutherland KW10 6UB Date: .............................................
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Fairness Acceptance Inclusion Respect
Statement of Financial Activities for the Year Ended 31 August 2025
| Year Ended 31.8.25 Unrestricted fund Notes £ INCOMING RESOURCES Incoming resources from generated funds Voluntary income 4,789 Activities for generating funds 2 1,500 Incoming resources from charitable activities 3 Operating Inclusive events 11,000 Total incoming resources 17,289 RESOURCES EXPENDED Costs of generating funds Costs of generating voluntary income 900 Charitable activities Operating Inclusive events 5,020 Total resources expended 5,920 NET INCOMING RESOURCES 11,369 RECONCILIATION OF FUNDS Total funds brought forward 16,159 TOTAL FUNDS CARRIED FORWARD 27,528 |
Period 4.8.23 to 31.8.24 Total funds £ 6,928 3,390 16,000 26,318 1,904 8,255 10,159 16,159 - 16,159 |
|---|---|
The notes form part of these financial statements
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Fairness Acceptance Inclusion Respect
Balance Sheet
| At 31 August 2025 31.8.25 Unrestricted fund Notes £ CURRENT ASSETS Cash at bank and in hand 27,528 NET CURRENT ASSETS 27,528 TOTAL ASSETS LESS CURRENT LIABILITIES 27,528 NET ASSETS 27,528 FUNDS 5 Unrestricted funds 27,528 TOTAL FUNDS 27,528 |
31.8.24 Total funds £ 16,159 16,159 16,159 16,159 16,159 16,159 |
|---|---|
The financial statements were approved by the Board of Trustees on 29 May 2026 and were signed on its behalf by:
Ms A McLeod -Trustee
The notes form part of these financial statements
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Fairness Acceptance Inclusion Respect
Notes to the Financial Statements for the Year Ended 31 August 2025
1. ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities and Trustee Investment (Scotland) Act 2005 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted 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 to particular headings they have been allocated to activities on a basis consistent with the use of resources.
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.
Restricted funds can only be used for particular restricted purposes within the objects of the 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.
2. ACTIVITIES FOR GENERATING FUNDS
| Period | ||
|---|---|---|
| 4.8.23 | ||
| Year Ended | to | |
| 31.8.25 | 31.8.24 | |
| £ | £ | |
| Fundraising events | 1,500 | 3,390 |
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Fairness Acceptance Inclusion Respect
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
3. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
| Year Ended 31.8.25 Activity £ Grants Operating Inclusive events 11,000 Grants received, included in the above, are as follows: Year Ended 31.8.25 £ Argyll & Bute Council 11,000 |
Period 4.8.23 to 31.8.24 £ 16,000 Period 4.8.23 to 31.8.24 £ 16,000 |
|---|---|
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the period ended 31 August 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the period ended 31 August 2024.
5. MOVEMENT IN FUNDS
| Net movement At 1.9.24 in funds At £ £ Unrestricted funds General fund 16,159 11,369 TOTAL FUNDS 16,159 11,369 |
31.8.25 £ 27,528 27,528 |
|---|---|
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Fairness Acceptance Inclusion Respect
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
5. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 17,289 | (5,920) | 11,369 |
| TOTAL FUNDS | 17,289 | (5,920) | 11,369 |
| Comparatives for movement in funds | |||
| Unrestricted Funds | Net movement in funds £ |
At 31.8.24 £ |
|
| General fund | 16,159 | 16,159 | |
| TOTAL FUNDS | 16,159 | 16,159 | |
| Comparative net movement in funds, included in the above are as | follows: | ||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
| General fund | 26,318 | (10,159) | 16,159 |
| TOTAL FUNDS | 26,318 | (10,159) | 16,159 |
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Fairness Acceptance Inclusion Respect
Detailed Statement of Financial Activities for the Year Ended 31 August 2025
| Year Ended 31.8.25 £ INCOMING RESOURCES Voluntary income Donations 4,789 Activities for generating funds Fundraising events 1,500 Incoming resources from charitable activities Grants 11,000 Total incoming resources 17,289 RESOURCES EXPENDED Costs of generating voluntary income Fundraising costs 900 Charitable activities Insurance 328 Postage and stationery 47 Sundries 676 Swimming pool hire 956 HSPC Play scheme costs 823 CHWB expenses 40 Clubhouse supplies 931 Storage 532 Computer costs 194 Activities - Winter woods 313 4,840 Support costs Other 4 Accountancy and legal fees 180 Total resources expended 5,920 |
Period 4.8.23 to 31.8.24 £ 6,928 3,390 16,000 26,318 1,904 385 65 144 545 4,653 565 452 737 584 125 - 8,255 - 10,159 |
|---|---|
This page does not form part of the statutory financial statements
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Fairness Acceptance Inclusion Respect
Detailed Statement of Financial Activities for the Year Ended 31 August 2025
Net income
| Year Ended 31.8.25 £ 11,369 |
Period 4.8.23 to 31.8.24 £ 16,159 |
|---|---|
This page does not form part of the statutory financial statements
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