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REGISTERED COMPANY NUMBER: SC226549 (Scotland)
REGISTERED CHARITY NUMBER: SC032791














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2021

for

The Allt Beag Armadale Trust

The Allt Beag Armadale Trust






Contents of the Financial Statements
for the Year Ended 31 December 2021




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 11

The Allt Beag Armadale Trust (Registered number: SC226549)

Report of the Trustees
for the Year Ended 31 December 2021


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

ACHIEVEMENT AND PERFORMANCE
In 2021 the trust applied for funding from North Sutherland Development Trust to erect a deer fence around the poly tunnel and derelict building for safety reasons. £1,953.13 was received in September 2021.

The work was not carried out until early 2022 due to COVID restrictions and related illness.

We are now in the process of seeking further funding to upgrade the path to Armadale beach and wild flower garden. We will also apply for funding to improve the fencing of the croft land.

We will need to look at public liability insurance and would include this in any applications.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Allt Beag Armadale Trust is a charitable company limited by guarantee. It was incorporated on 21 December 2001 and is governed by its Memorandum and Articles of Association.

Members of the Board are appointed by members of the company at annual general meetings and are eligible for reappointment.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC226549 (Scotland)

Registered Charity number
SC032791

Registered office
Poulouriscaig
169 Armadale
Thurso
Caithness
KW14 7SA

Trustees
R Mackay
Mrs M M Mackay
Mrs J Babiak
Mrs T Wilkinson
S Wilkinson
C Mackay

Company Secretary
Mrs M M Mackay


The Allt Beag Armadale Trust (Registered number: SC226549)

Report of the Trustees
for the Year Ended 31 December 2021


REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Marcus D. MacIver
Chartered Accountant (ICAS)
Mackay & Co
Chartered Accountants
Unit 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB

PRINCIPAL ACTIVITY
The charity's principal activity is to develop the croft at 163 Armadale which was purchased in November 2001.

Phase 1, that of gaining access to Armadale beach via the croft, has been largely achieved. Thanks to generous grants from North Highland Forest Trust, Highland Council and Caithness and Sutherland Enterprise a path was constructed, areas set aside as picnic sites with tables and seating and major tree planting took place. The path is now used by both local people and visitors.

Approved by order of the board of trustees on 9 September 2022 and signed on its behalf by:





Mrs M M Mackay - Trustee

Independent Examiner's Report to the Trustees of
The Allt Beag Armadale Trust

I report on the accounts for the year ended 31 December 2021 set out on pages four to eleven.

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. 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 connection with 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
- 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.








Marcus D. MacIver
Chartered Accountant (ICAS)
Mackay & Co
Chartered Accountants
Unit 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB

9 September 2022

The Allt Beag Armadale Trust

Statement of Financial Activities
for the Year Ended 31 December 2021

31.12.21 31.12.20
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 80 - 80 80

Charitable activities
General - 1,953 1,953 -

Investment income 2 1 - 1 1
Total 81 1,953 2,034 81

EXPENDITURE ON
Charitable activities
General 270 311 581 581
NET INCOME/(EXPENDITURE) (189 ) 1,642 1,453 (500 )


RECONCILIATION OF FUNDS

Total funds brought forward 926 9,617 10,543 11,043

TOTAL FUNDS CARRIED FORWARD 737 11,259 11,996 10,543

The Allt Beag Armadale Trust (Registered number: SC226549)

Balance Sheet
31 December 2021

31.12.21 31.12.20
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 - 9,306 9,306 9,617

CURRENT ASSETS
Cash at bank 1,007 1,953 2,960 1,196

CREDITORS
Amounts falling due within one year 7 (270 ) - (270 ) (270 )

NET CURRENT ASSETS 737 1,953 2,690 926

TOTAL ASSETS LESS CURRENT
LIABILITIES

737

11,259

11,996

10,543

NET ASSETS 737 11,259 11,996 10,543
FUNDS 8
Unrestricted funds 737 926
Restricted funds 11,259 9,617
TOTAL FUNDS 11,996 10,543

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


The Allt Beag Armadale Trust (Registered number: SC226549)

Balance Sheet - continued
31 December 2021

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 9 September 2022 and were signed on its behalf by:





M M Mackay - Trustee

The Allt Beag Armadale Trust

Notes to the Financial Statements
for the Year Ended 31 December 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Freehold property - in accordance with the property
Plant and machinery - 20% on reducing balance

Taxation
The charity is exempt from corporation 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.


The Allt Beag Armadale Trust

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

2. INVESTMENT INCOME
31.12.21 31.12.20
£    £   
Deposit account interest 1 1

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.12.21 31.12.20
£    £   
Depreciation - owned assets 311 311

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2021 nor for the year ended 31 December 2020.


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 80 - 80

Investment income 1 - 1
Total 81 - 81

EXPENDITURE ON
Charitable activities
General 270 311 581
NET INCOME/(EXPENDITURE) (189 ) (311 ) (500 )


RECONCILIATION OF FUNDS

Total funds brought forward 1,115 9,928 11,043

TOTAL FUNDS CARRIED
FORWARD

926

9,617

10,543

The Allt Beag Armadale Trust

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

6. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£    £    £   
COST
At 1 January 2021 and
31 December 2021

15,500

293

15,793

DEPRECIATION
At 1 January 2021 5,890 286 6,176
Charge for year 310 1 311
At 31 December 2021 6,200 287 6,487
NET BOOK VALUE
At 31 December 2021 9,300 6 9,306
At 31 December 2020 9,610 7 9,617

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.21 31.12.20
£    £   
Accrued expenses 270 270

8. MOVEMENT IN FUNDS
Net
movement At
At 1.1.21 in funds 31.12.21
£    £    £   
Unrestricted funds
General 926 (189 ) 737

Restricted funds
Restricted 9,617 1,642 11,259

TOTAL FUNDS 10,543 1,453 11,996

The Allt Beag Armadale Trust

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

8. 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 81 (270 ) (189 )

Restricted funds
Restricted 1,953 (311 ) 1,642

TOTAL FUNDS 2,034 (581 ) 1,453


Comparatives for movement in funds

Net
movement At
At 1.1.20 in funds 31.12.20
£    £    £   
Unrestricted funds
General 1,115 (189 ) 926

Restricted funds
Restricted 9,928 (311 ) 9,617

TOTAL FUNDS 11,043 (500 ) 10,543

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General 81 (270 ) (189 )

Restricted funds
Restricted - (311 ) (311 )

TOTAL FUNDS 81 (581 ) (500 )

The Allt Beag Armadale Trust

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

8. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.1.20 in funds 31.12.21
£    £    £   
Unrestricted funds
General 1,115 (378 ) 737

Restricted funds
Restricted 9,928 1,331 11,259

TOTAL FUNDS 11,043 953 11,996

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General 162 (540 ) (378 )

Restricted funds
Restricted 1,953 (622 ) 1,331

TOTAL FUNDS 2,115 (1,162 ) 953

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2021.