IRIS Accounts Production v23.3.0.418 Other Company accounts True false Pounds 1.4.22 31.3.23 31.3.23 FY FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP true false true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC1715092022-03-31SC1715092023-03-31SC1715092022-04-012023-03-31SC1715092021-03-31SC1715092021-04-012022-03-31SC1715092022-03-31SC171509ns11:Originalns0:CharitableCompanyLimitedByGuarantee2022-04-012023-03-31SC171509ns11:Original2022-04-012023-03-31SC171509ns15:PoundSterlingns11:Original2022-04-012023-03-31SC171509ns11:Original2022-03-31SC171509ns11:Original2023-03-31SC171509ns11:Originalns11:FRS1022022-04-012023-03-31SC171509ns11:IndependentExaminationCharityns11:Original2022-04-012023-03-31SC171509ns11:Originalns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-04-012023-03-31SC171509ns11:Originalns11:FullAccounts2022-04-012023-03-31SC171509ns11:Originalns11:CharitiesSORP2022-04-012023-03-31SC171509ns11:Original22022-04-012023-03-31SC171509ns11:Original2021-04-012022-03-31SC171509ns11:Originalns16:EnglandWales2022-04-012023-03-31SC171509ns11:Originalns11:RegisteredOffice2022-04-012023-03-31SC171509ns11:Originalns0:Trustee12022-04-012023-03-31SC171509ns11:Originalns0:Trustee22022-04-012023-03-31SC171509ns11:Originalns11:CompanySecretary12022-04-012023-03-31SC171509ns11:Originalns0:TotalUnrestrictedFunds2022-04-012023-03-31SC171509ns11:Originalns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC171509ns11:Originalns0:TotalUnrestrictedFunds2022-03-31SC171509ns11:Originalns0:TotalRestrictedIncomeFunds2022-03-31SC171509ns11:Original2021-03-31SC171509ns11:Originalns0:TotalUnrestrictedFunds2023-03-31SC171509ns11:Originalns0:TotalRestrictedIncomeFunds2023-03-31SC171509ns11:Original2022-03-31SC171509ns11:Original22022-04-012023-03-31SC171509ns11:Originalns0:TotalUnrestrictedFunds2021-04-012022-03-31SC171509ns11:Originalns0:TotalRestrictedIncomeFunds2021-04-012022-03-31SC171509ns11:Originalns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2022-03-31SC171509ns11:Originalns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2023-03-31SC171509ns11:Originalns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2022-03-31
REGISTERED COMPANY NUMBER: SC171509 (Scotland)
REGISTERED CHARITY NUMBER: 021646














Report of the Trustees and

Unaudited Financial Statements For The Year Ended 31 March 2023

for

Wardlaw Mausoleum Trust

Wardlaw Mausoleum Trust






Contents of the Financial Statements
For The Year Ended 31 March 2023




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5

Notes to the Financial Statements 6 to 9

Wardlaw Mausoleum Trust (Registered number: SC171509)

Report of the Trustees
For The Year Ended 31 March 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 March 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
The company's objects are:
1. to advance public education by the preservation of the Mausoleum, Old Wardlaw Burial Ground, Kirkhill, Inverness-shire (otherwise known as Wardlaw Mausoleum) and in furtherance thereof:
(a) acquire, restore and maintain the said Wardlaw Mausoleum;
(b) promote and organise co-operation among communal, statutory and voluntary organisations in pursuit of the objects of the Company;
(c) procure and provide information through publications or otherwise relating to said Wardlaw Mausoleum, and
(d) organise public meetings, exhibitions, lectures and classes in order to promote the objects of the Company.

Volunteers
The Trustees donate their time in order to achieve the primary objective of the Trust.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
Restoration of the Mausoleum was completed during the year ended 31 March 1999. The Charity depends on unpaid volunteers to act as Directors and Treasurer to oversee the furtherance of its primary object.

FINANCIAL REVIEW
Principal funding sources
The only incoming resources represent donations from visitors.

Reserves policy
The Charity's assets are held to further its objects of advancing public education by the preservation of the Mausoleum.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees
The trustees are appointed by the members at the annual general meeting.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC171509 (Scotland)

Registered Charity number
021646

Registered office
Pilgrim Cottage
Wardlaw Road
Kirkhill
Inverness
IV5 7NB

Trustees
S Fraser
F Geddes

Wardlaw Mausoleum Trust (Registered number: SC171509)

Report of the Trustees
For The Year Ended 31 March 2023


REFERENCE AND ADMINISTRATIVE DETAILS
Company Secretary
S Fraser

Independent Examiner
Alan E Long
The Long Partnership
1st Floor
Robertson House
Shore Street
Inverness
Highland
IV1 1NF

Bankers
Royal Bank of Scotland
Dingwall (A) Branch
High Street
Dingwall
IV15 9HF

Approved by order of the board of trustees on 21 November 2023 and signed on its behalf by:





S Fraser - Trustee

Independent Examiner's Report to the Trustees of
Wardlaw Mausoleum Trust

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

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.








Alan E Long
The Institute of Chartered Accountants in England and Wales

The Long Partnership
1st Floor
Robertson House
Shore Street
Inverness
Highland
IV1 1NF

22 November 2023

Wardlaw Mausoleum Trust

Statement of Financial Activities
For The Year Ended 31 March 2023

31.3.23 31.3.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 3,421 203 3,624 1,604

EXPENDITURE ON
Raising funds 2 450 - 450 -

Charitable activities
gen 2,890 - 2,890 1,835
Total 3,340 - 3,340 1,835

NET INCOME/(EXPENDITURE) 81 203 284 (231 )


RECONCILIATION OF FUNDS
Total funds brought forward 21,317 - 21,317 21,548

TOTAL FUNDS CARRIED FORWARD 21,398 203 21,601 21,317

Wardlaw Mausoleum Trust (Registered number: SC171509)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 12,419 - 12,419 12,419

CURRENT ASSETS
Cash at bank and in hand 8,979 203 9,182 8,898

NET CURRENT ASSETS 8,979 203 9,182 8,898

TOTAL ASSETS LESS CURRENT
LIABILITIES

21,398

203

21,601

21,317

NET ASSETS 21,398 203 21,601 21,317
FUNDS 6
Unrestricted funds 21,398 21,317
Restricted funds 203 -
TOTAL FUNDS 21,601 21,317

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


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

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 21 November 2023 and were signed on its behalf by:





S Fraser - Trustee

Wardlaw Mausoleum Trust

Notes to the Financial Statements
For The Year Ended 31 March 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.

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.

2. RAISING FUNDS

Investment management costs
31.3.23 31.3.22
£    £   
Investment advice 450 -

3. TRUSTEES' REMUNERATION AND BENEFITS

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


Trustees' expenses

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



Wardlaw Mausoleum Trust

Notes to the Financial Statements - continued
For The Year Ended 31 March 2023

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,604 - 1,604

EXPENDITURE ON
Charitable activities
gen 1,835 - 1,835

NET INCOME/(EXPENDITURE) (231 ) - (231 )


RECONCILIATION OF FUNDS
Total funds brought forward 21,548 - 21,548

TOTAL FUNDS CARRIED FORWARD 21,317 - 21,317

5. TANGIBLE FIXED ASSETS
Wardlaw
Mausoleum
improveme
£   
COST
At 1 April 2022 and 31 March 2023 12,419
NET BOOK VALUE
At 31 March 2023 12,419
At 31 March 2022 12,419

6. MOVEMENT IN FUNDS
Net
movement At
At 1.4.22 in funds 31.3.23
£    £    £   
Unrestricted funds
General fund 21,317 81 21,398

Restricted funds
Groam Cottage - 203 203

TOTAL FUNDS 21,317 284 21,601

Wardlaw Mausoleum Trust

Notes to the Financial Statements - continued
For The Year Ended 31 March 2023

6. 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 3,421 (3,340 ) 81

Restricted funds
Groam Cottage 203 - 203

TOTAL FUNDS 3,624 (3,340 ) 284


Comparatives for movement in funds

Net
movement At
At 1.4.21 in funds 31.3.22
£    £    £   
Unrestricted funds
General fund 21,548 (231 ) 21,317

TOTAL FUNDS 21,548 (231 ) 21,317

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 1,604 (1,835 ) (231 )

TOTAL FUNDS 1,604 (1,835 ) (231 )

Wardlaw Mausoleum Trust

Notes to the Financial Statements - continued
For The Year Ended 31 March 2023

6. MOVEMENT IN FUNDS - continued

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

Net
movement At
At 1.4.21 in funds 31.3.23
£    £    £   
Unrestricted funds
General fund 21,548 (150 ) 21,398

Restricted funds
Groam Cottage - 203 203

TOTAL FUNDS 21,548 53 21,601

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 5,025 (5,175 ) (150 )

Restricted funds
Groam Cottage 203 - 203

TOTAL FUNDS 5,228 (5,175 ) 53

7. RELATED PARTY DISCLOSURES

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

8. ULTIMATE CONTROLLING PARTY

Wardlaw Mausoleum Trust is a company limited by guarantee with no share capital. It is controlled by its members in accordance with the Memorandum and Articles of Association.