2025-03-31-accounts - East Lothian Community Benefits

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APPENDIX 1 OSCR Period start date Month Year March 2024 Period end date Month Year March 2025 Da Da 31 From To otlish Charity Regulator Office of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known by Registered charity number Charity's principal address East Lothian Community Benefits SCIO SC053230 Seapoint Woodbush Dunbar PostcodeEH42 1 HB Names of the charity trustees on date of approval of Trustees, Annual Report Trustee name oirice (rf any) Dates acted if not for whole year Name of person (or body) entitled to appoint tsustee lif any> Chair Vice-chair Treasurer Secretary 17101125 to 31103125 14103125 to 31103125 10 11 12 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, if any. (for example, those who resigned parl way through the financial period) Name Dates acted rf not for whole ear Structure, governance and management Type of governing document The SCIO is govemed by the Conslitution that has been registered with OSCR. Trustee recruitment and appointment The recruitment and appointment of trustees is laid down in dauses 76 to 88 in the SCIO'S Constitution. Objectives and activities Charitable purposes Community development; environmental protection and improvement; preservation of heritage. relief of povety; advancement of health; relief of disadvantage; advancement of education; promotion of citizenship, all of the above are primarily within East Lothian. Summary of the main activities in relation to these objects The main activities are first to seek Community Benefrts funding from green energy developers and others, then to develop plans for using those funds to best meet the charitable objectives of the SCIO, before detennining the distribution of the funds.

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period The establishment of the SCIO in the first year involved engaging with all Imenty of the Community Councils in East Lothian, most of whom are now members of the SCIO. An opportunity emerged durrng the year lo develop a District Heating Plan, the first stage of which involved the commissioning of a feasibility study. Through the good offices of East Lammmemiuir Community Council, one of the SCIO'S members, a grant was obtained from CWP Energy Ltd to pay for this feasibility study. The results of the study wll be delivered in 2025126. This project would meet many of the SCIO'S purposes, potentially avoiding loss of heat to the environment and providing the community with improved energy security in a changing world. Scottish Enterprise has also supported this project. Financial review Brief statement of the charity's policy on reserves The charity has the policy of remaining cash positive. Apart from that, its intention is to use funds as quickly and effectively as possible to meet the purposes of the SCIO. Details of any deficit Donated facilities and services (if any)

APPENDIX 1 other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signaturels) OSCR will aecept dlgltal or typed 8lgnaturn3 Full name(s) Position {e.g. Chair) Trustee Date 0810712025

Enter SC No. below SC053230

APPENDIX 2

Enter charity name below

East Lothian Community Benefits SCIO

			Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts
					Period start date								Period end date	Period end date
		For the period from	26 Day			March Month			2024 Year	to	Day 31		Month March					Year 2025
Section A Statement of receipts and payments
		Unrestricted funds	Restricted funds				Expendable endowment funds				Permanent endowment funds				Total funds current period				Total funds last period	Total funds last
		to nearest £	to nearest £	to nearest £			to nearest £				to nearest £				to nearest £		to nearest £		to nearest £	to nearest £
A1 Receipts
Donations															-	-	-	-
Legacies															-	-	-	-
Grants			40 096	40 096											40 096	40 096	40 096	40 096
Receipts from fundraisingactivities															-	-	-	-
Gross tradingreceipts															-	-	-	-
Income from investments other than
land and buildings															-	-	-	-
Rents from land & buildings															-	-	-	-
Gross receipts from other charitable
activities															-	-	-	-
															-	-	-	-
*A1 Sub total*	*A1 Sub total*	-	40 096	40 096			-	-	-		-	-	-		40 096	40 096	40 096	40 096	-	-
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts - 40 096 - A3 Payments ~~—~~ ~~= == SS~~										- - - - - - 40 096 - ~~SS~~
Expenses for fundraising activities															-	-	-	-
Gross trading payments															-	-	-	-
Investment management costs															-	-	-	-
Payments relating directly to charitable	Payments relating directly to charitable
activities			37 346	37 346											37 346	37 346	37 346	37 346
Grants and donations
															-	-	-	-
Governance costs:
															-	-	-	-
Audit / independent examination															-	-	-	-
Preparation of annual accounts															-	-	-	-
Legal costs															-	-	-	-
Other	Other	Other
															-	-	-	-
															-	-	-	-
**A3 Sub total **		-	37 346	37 346			-	-	-		-	-	-		37 346	37 346	37 346	37 346	-	-
A4 Payments relating to asset and
investment movements
Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments - 37 346 - - 37 346 - ~~————————~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	- 2 750 - - 2 750 - - - 2 750 - - 2 750 - ~~=——————~~

APPENDIX 2

East Lothian Community Benefits SCIO

SC053230

Section B Statement of balances

Details	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year					-
Surplus / (deficit) shown on receipts and payments account		2 750			2 750
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	-	2 750	-	-	2 750	-
	-	-	-	-	-	-
			Fund to which	asset belongs	Market valuation to nearest £	Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £









Details			Total Fund to which l	-	-	-
				iability relates	Amount due to nearest £	Last year to nearest £





Details			Fund to which l	Total iability relates	-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature*			Print Name	Total	-	-
						Date of approval

						08/07/2025

/ Statement of balances

December 2007

APPENDIX 2

East Lothian Community Benefits SCIO

SC053230

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C2 Grants

C3a Trustee remuneration

C3b Trustee remuneration - details

C4a Trustee expenses

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

Type of activity or project supported Didtrict Heatingfeasibilitystudy Didtrict Heatingfeasibilitystudy	Type of activity or project supported Didtrict Heatingfeasibilitystudy Didtrict Heatingfeasibilitystudy	Number of grants made £	Number of grants made £
		1	2 750
			37 346



		Total	40 096

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)			x
Authority under which paid			£






If no expenses were paid to any charity trustee during the period then cros (otherwise complete section 4b)		s this box	X
	Nature of transaction	Number of trustees	£





Nature of relationship		Transaction amount (£)	Balance outstanding at period end (£)

C6 Other information

/ Notes

December 2007

APPENDIX 2

East Lothian Community Benefits SCIO

SC053230

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
					-
					-
					-
					-
Total 2 Grants	-	-	-	-	-	-
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
Scottish Enterprise		2 750			2 750
Community Windpower Ltd		37 346			37 346
					-
					-
Total - - Unrestricted funds to nearest £ 3 Gross receipts from other charitable activities	-	40 096			40 096	-
		- Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
					-
					-
					-
					-
					-
					-
					-
					-
Total	-	-	-	-	-	-
	-	-	-	-	-	-

4 Payments relating directly to charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
District Heatingfasibilitystudy		37 346			37 346
					-
					-
					-
					-
					-
					-
					-
					-
					-
					-
Total	-	37 346	-	-	37 346	-
	-	-	-	-	-	-

Additional notes (1)

December 2007

APPENDIX 2

SC053230

Additional analysis (2)

Receipts 5 Breakdown of unrestricted funds	Unrestricted fund 1 - enter name of fund below	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations					-
Legacies					-
Grants					-
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	-	-	-	-	-	-
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	-	-	-	-	-	-
					-
Expenses for fundraisingactivities					-
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	-	-	-	-	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	-	-	-	-	-	-
					-
	-	-	-	-	-	-

					-

	-	-	-	-	-	-
					-
Nature andpurpose of funds

Additional notes (2)

December 2007

APPENDIX 2

East Lothian Community Benefits SCIO

SC053230

Additional analysis (3)

Receipts 6 Breakdown of restricted funds	Restricted fund 1 - enter name of fund below District Heating Scheme	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds	Total restricted funds last period
Donations					-
Legacies					-
Grants	40 096				40 096
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	40 096	-	-	-	40 096	-
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	40 096	-	-	-	40 096	-
					-
Expenses for fundraising activities					-
Gross trading payments					-
Investment management costs					-
Payments relating directly to charitable activities	37 346				37 346
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	37 346	-	-	-	37 346	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	37 346	-	-	-	37 346	-
					-
	2 750	-	-	-	2 750	-

					-

	2 750	-	-	-	2 750	-
					-
Nature andpurpose of funds
The purpose of this project is to determine whether a District Heating System in East Lothian is a feasible possibility with a view to improving energy security in an environmentally sensitive way, with the further aspiration of establishing whether energy costs could be reduced for everyone, but particularly for those in need in the area.

Additional notes (3)

December 2007

APPENDIX 3 OSCR Scottish Chanty ReguL4t Independent examiner's report on the accounts Report +0 the Charit5, nae trusteeslmembers of i? Registered charity SC nurnber On tha accounts of the charity for the period o (Jzig Period start date Cth Period end date DaJ. Ye8r Da Year g6 to Set out on pages Irernember 10 indud8 the paqe nurnbers of aédilional 5tteetsl Respective The charity's trustees are responsible for the preparation of tho accounts in accordance responsibi lities of trustees and examiner with Ihg terms of the Charities and Trustee Invegtmonl (Scoll2ndl 2005 Act and the Charities Accountq {Scot12ndl Rp.gLJlalions ?006 las amended). The charily trusleeg consider that the audil requirement of Regulation 10(1) Id) of the Accounts Regulations does not apply. It is my responsibility to exarnine the accounts as required under section 44{11 {c) of Act and to slate whether particular matters have corne to my attention. Basis of independent My examination is carried out in accordance wi*h Regulation 11 of the 2006 Accounts examiner's staternent Regulations. An examination includes 2 review of the accounting records kept by the clarItY ana 8 comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations ',rom the trustees concerning any such matlers. The procedures undertaken do not provide all the evidence that would be required in an audil and, consequently. I do not expiess an audit opinion on the view given by the accounts. Independent exarniner's In the course of my examination, no matter has come to my attention [other than that statement disclosed on '.he attached page'] which gives me reasonable cause lo beli8ve that In any material respect the requireirienls". lo keep eccounting records in accordance with section 4411) (a) of the 2005 AGI and Regulation 4 OT the 2006 Accounts Regulations, and lo prepare accounts which accord with the accounting records 2nd comply with -gulation 9 o- the 2006 Accounts Regulations have not been met, or 2. lo which. in my opinion, atlenlion should be drawn in order to enable a proper rsta1dii uf '.he dCCOJNts lo bp reached. Slgned": Name.. Relevant professional qualification{s) or body {if any).. Addr8ss'. 'Please detts the words In the taCketS if they du opfr4y. 11 the cfo apply. Sel out Ih05e Tnalters whh have come to your atientlun <)n Ihe following page. 'OSCR will accept digital or typed SignatuS.

APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the I examiner wishes to disclose