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REGISTERED COMPANY NUMBER: SC232119 (Scotland)
REGISTERED CHARITY NUMBER: SC002689














Report of the Trustees and

Financial Statements for the Year Ended 31 May 2023

for

BARVAS AND BRUE COMMUNITY CENTRE

BARVAS AND BRUE COMMUNITY CENTRE






Contents of the Financial Statements
for the Year Ended 31 May 2023




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 12

BARVAS AND BRUE COMMUNITY CENTRE (REGISTERED NUMBER: SC232119)

Report of the Trustees
for the Year Ended 31 May 2023


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 May 2023. 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).

OBJECTIVES AND ACTIVITIES
Objectives and aims
To promote the use of the Barvas and Brue Community Centre for the benefit of the inhabitants of the Barvas and Brue area without distinction of sex or of political, religious or other opinions, by associating with local authorities such as The Community Council, Voluntary Organisations and inhabitants in a common effort to provide facilities in the interest of social welfare, recreation and other leisure-time occupation with the object of improving conditions of life for the said inhabitants.

To also secure the establishment, maintenance and management of the centre for activities promoted by the committee and its constituent bodies in furtherance of the above subjects.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
With the gradual return to normality following the lifting of Covid restrictions we are pleased to have surpassed the income from hall hire and fundraising activities achieved in the previous financial year. This has resulted in a healthy bank balance being maintained and the trustees continue to work towards promoting the Centre and it's facilities for the benefit of the community.

FINANCIAL REVIEW
Financial position
Overall income has increased by £12,973 on 2022. Most of the increase was due to increased hall hire and fundraising events income. Expenditure in the year has increased by £7,897 on 2022.

The Centre returned a surplus of £5,380 before we account for depreciation charges on the building which compares to a surplus of £216 in 2022.

The Centre finishes the year with cash in the bank of £26,432 compared to £21,019 in 2022.

FUTURE PLANS
The trustees continue to explore all available sources of funding applicable to the operation and maintenance of the Centre and have recently been successful on several fronts including the award of Crown Estate grants for the employment of a caretaker for the Centre and the refurbishment of the ladies and gents toilets which is currently in progress. A further grant from Inspiring Scotland has enabled the purchase of toys for use in children's play sessions and birthday parties. Funding has also been secured for the setting up of a parent and toddler group at the Centre in the near future.

An application for funding towards a Christmas dinner for senior citizens is currently in progress.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Appointment of Trustees are made through committee meetings, whether by approaching individuals with the necessary qualifications or accepting individuals who have expressed an interest with the Barvas and Brue area. The management committee shall consist of up to 9 members, all volunteers with no remuneration and meet on a monthly basis, each serving for a period of 3 years with 3 retiring annually at the annual general meeting. The retiring members will be eligible for re- election.

The organisation was set up as a Limited by Guarantee Company on 28 May 2002, Company Registration number SC232119, with no share capital.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC232119 (Scotland)

BARVAS AND BRUE COMMUNITY CENTRE (REGISTERED NUMBER: SC232119)

Report of the Trustees
for the Year Ended 31 May 2023

Registered Charity number
SC002689

Registered office
Barvas And Brue Community Centre
Lower Barvas
Barvas
Isle of Lewis
HS2 0RE

Trustees
I A Maciver
C Maclean
Mrs M M Macleod
K M Macleod
Dr A Barnard
L Maciver
T P Parish (resigned 3.5.23)
Ms J A Macleod
S Castle
Mrs M A Matheson (appointed 23.5.23)

Independent Examiner
John E Moffat BA FCA
Mann Judd Gordon Ltd
Chartered Accountants
26 Lewis Street
Stornoway
Isle of Lewis
HS1 2JF

Bankers
Royal Bank of Scotland
17 North Beach Street
Stornoway
Isle of Lewis

Approved by order of the board of trustees on 4 October 2023 and signed on its behalf by:





I A Maciver - Trustee

Independent Examiner's Report to the Trustees of
Barvas And Brue Community Centre

I report on the accounts for the year ended 31 May 2023 set out on pages four to twelve.

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.








John E Moffat BA FCA
The Institute of Chartered Accountants in England and Wales

Mann Judd Gordon Ltd
Chartered Accountants
26 Lewis Street
Stornoway
Isle of Lewis
HS1 2JF

4 October 2023

BARVAS AND BRUE COMMUNITY CENTRE

Statement of Financial Activities
for the Year Ended 31 May 2023

31.5.23 31.5.22
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 13,677 1,977 15,654 10,863

Other trading activities 3 9,315 - 9,315 1,083
Other income - - - 50
Total 22,992 1,977 24,969 11,996

EXPENDITURE ON
Raising funds 4 4,223 1,978 6,201 106

Charitable activities
Charitable 12,315 33,303 45,618 44,267
Governance costs 451 - 451 -
Total 16,989 35,281 52,270 44,373

NET INCOME/(EXPENDITURE) 6,003 (33,304 ) (27,301 ) (32,377 )


RECONCILIATION OF FUNDS
Total funds brought forward 20,305 421,150 441,455 473,832

TOTAL FUNDS CARRIED FORWARD 26,308 387,846 414,154 441,455

BARVAS AND BRUE COMMUNITY CENTRE (REGISTERED NUMBER: SC232119)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 8 176 387,847 388,023 420,704

CURRENT ASSETS
Stocks 9 50 (1 ) 49 50
Debtors 10 22 - 22 54
Cash at bank and in hand 26,432 - 26,432 21,019
26,504 (1 ) 26,503 21,123

CREDITORS
Amounts falling due within one year 11 (372 ) - (372 ) (372 )

NET CURRENT ASSETS 26,132 (1 ) 26,131 20,751

TOTAL ASSETS LESS CURRENT
LIABILITIES

26,308

387,846

414,154

441,455

NET ASSETS 26,308 387,846 414,154 441,455
FUNDS 12
Unrestricted funds 26,308 20,305
Restricted funds 387,846 421,150
TOTAL FUNDS 414,154 441,455

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 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.


BARVAS AND BRUE COMMUNITY CENTRE (REGISTERED NUMBER: SC232119)

Balance Sheet - continued
31 May 2023

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 4 October 2023 and were signed on its behalf by:





I A Maciver - Trustee

BARVAS AND BRUE COMMUNITY CENTRE

Notes to the Financial Statements
for the Year Ended 31 May 2023

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.


Long leasehold - 4% depreciation on cost
Plant and machinery - 10% depreciation on cost
Fixtures and fittings - 20% depreciation on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


BARVAS AND BRUE COMMUNITY CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

2. DONATIONS AND LEGACIES
31.5.23 31.5.22
£    £   
Donations 632 184
Hall Hire 7,079 2,648
Grants 2,678 1,600
Rental - Post office 1,560 1,560
Donated services and facilities 2,625 1,761
SSE Income - 1,038
Insurance claim - 1,102
Turbine site lease payment - 25
West Side Football Club 1,080 945
15,654 10,863

Grants received, included in the above, are as follows:

31.5.23 31.5.22
£    £   
Comhairle nan Eilean Siar 700 600
Western Isles Lifestyle Lottery Grant - 1,000
Inspiring Scotland 1,978 -
2,678 1,600

3. OTHER TRADING ACTIVITIES
31.5.23 31.5.22
£    £   
Fundraising events 9,315 1,083

4. RAISING FUNDS

Raising donations and legacies
31.5.23 31.5.22
£    £   
Fundraising expense 937 156
Closing stock (50 ) (50 )
887 106

5. NET INCOME/(EXPENDITURE)

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

31.5.23 31.5.22
£    £   
Depreciation - owned assets 32,681 32,681
Surplus on disposal of fixed assets - (50 )


BARVAS AND BRUE COMMUNITY CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2023 nor for the year ended 31 May 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 May 2023 nor for the year ended 31 May 2022.


7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 9,863 1,000 10,863

Other trading activities 1,083 - 1,083
Other income 50 - 50
Total 10,996 1,000 11,996

EXPENDITURE ON
Raising funds 106 - 106

Charitable activities
Charitable 11,384 32,883 44,267
Total 11,490 32,883 44,373

NET INCOME/(EXPENDITURE) (494 ) (31,883 ) (32,377 )


RECONCILIATION OF FUNDS
Total funds brought forward 20,799 453,033 473,832

TOTAL FUNDS CARRIED FORWARD 20,305 421,150 441,455


BARVAS AND BRUE COMMUNITY CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

8. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and
leasehold machinery fittings Totals
£    £    £    £   
COST
At 1 June 2022 and 31 May 2023 809,826 78,512 14,062 902,400
DEPRECIATION
At 1 June 2022 389,987 78,511 13,198 481,696
Charge for year 32,393 - 288 32,681
At 31 May 2023 422,380 78,511 13,486 514,377
NET BOOK VALUE
At 31 May 2023 387,446 1 576 388,023
At 31 May 2022 419,839 1 864 420,704

9. STOCKS
31.5.23 31.5.22
£    £   
Stocks 49 50

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 22 54

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Accrued expenses 372 372

12. MOVEMENT IN FUNDS
Net
movement At
At 1.6.22 in funds 31.5.23
£    £    £   
Unrestricted funds
General fund 20,305 6,003 26,308

Restricted funds
Restricted

421,150 (33,304 ) 387,846

TOTAL FUNDS 441,455 (27,301 ) 414,154

BARVAS AND BRUE COMMUNITY CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

12. 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 22,992 (16,989 ) 6,003

Restricted funds
Restricted

1,977 (35,281 ) (33,304 )

TOTAL FUNDS 24,969 (52,270 ) (27,301 )


Comparatives for movement in funds

Net
movement At
At 1.6.21 in funds 31.5.22
£    £    £   
Unrestricted funds
General fund 20,799 (494 ) 20,305

Restricted funds
Restricted

453,033 (31,883 ) 421,150

TOTAL FUNDS 473,832 (32,377 ) 441,455

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 10,996 (11,490 ) (494 )

Restricted funds
Restricted

1,000 (32,883 ) (31,883 )

TOTAL FUNDS 11,996 (44,373 ) (32,377 )

BARVAS AND BRUE COMMUNITY CENTRE

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

12. MOVEMENT IN FUNDS - continued

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

Net
movement At
At 1.6.21 in funds 31.5.23
£    £    £   
Unrestricted funds
General fund 20,799 5,509 26,308

Restricted funds
Restricted

453,033 (65,187 ) 387,846

TOTAL FUNDS 473,832 (59,678 ) 414,154

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 fund 33,988 (28,479 ) 5,509

Restricted funds
Restricted

2,977 (68,164 ) (65,187 )

TOTAL FUNDS 36,965 (96,643 ) (59,678 )

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 May 2023.