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Company Limited by Guarantee |
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Company Limited by Guarantee |
Financial Statements |
Page |
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Trustees' annual report (incorporating the director's report) |
1 |
Independent examiner's report to the trustees |
4 |
Statement of financial activities (including income and expenditure account) |
6 |
Statement of financial position |
7 |
Notes to the financial statements |
8 |
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Company Limited by Guarantee |
Trustees' Annual Report (Incorporating the Director's Report) |
Registered charity name |
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Charity registration number |
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Company registration number |
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Principal office and registered |
43 Cairnfield Place |
office |
Aberdeen |
AB15 5LX |
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(Resigned
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Independent examiner |
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Mercantile Chambers |
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53 Bothwell Street |
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Glasgow |
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G2 6TB |
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Bankers |
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50 Frederick St |
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Edinburgh |
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EH2 1EX |
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Trustee |
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Company Limited by Guarantee |
Independent Examiner's Report to the Trustees of
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Company Limited by Guarantee |
Statement of Financial Activities |
(including income and expenditure account) |
Year to 30 Jun 23 |
Period from 1 Apr 21 to 30 Jun 22 |
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Unrestricted funds |
Total funds |
Total funds |
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Note |
£ |
£ |
£ |
Donations and legacies |
5 |
– |
– |
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Charitable activities |
6 |
– |
– |
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Investment income |
7 |
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---- |
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--------- |
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Total income |
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---- |
--------- |
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Costs of raising donations and legacies |
8 |
– |
– |
33,532 |
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Expenditure on charitable activities |
9,10 |
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Other expenditure |
12 |
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-------- |
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Total expenditure |
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-------- |
--------- |
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Net (losses)/gains on investments |
13 |
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(
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-------- |
-------- |
--------- |
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Net expenditure and net movement in funds |
(
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(
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(
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-------- |
-------- |
--------- |
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Total funds brought forward |
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--------- |
--------- |
--------- |
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Total funds carried forward |
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Company Limited by Guarantee |
Statement of Financial Position |
2023 |
2022 |
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Note |
£ |
£ |
Investments |
19 |
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Debtors |
20 |
– |
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Cash at bank and in hand |
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--------- |
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Creditors: amounts falling due within one year |
21 |
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--------- |
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Net current assets |
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-------- |
--------- |
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Total assets less current liabilities |
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-------- |
--------- |
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Net assets |
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-------- |
--------- |
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Unrestricted funds |
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-------- |
--------- |
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Total charity funds |
23 |
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-------- |
--------- |
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Trustee |
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Company Limited by Guarantee |
Notes to the Financial Statements |
Long leasehold property |
- |
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Fixtures and fittings |
- |
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Equipment |
- |
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Website Development |
- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2023 |
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£ |
£ |
£ |
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Scottish Government |
– |
– |
– |
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SCRT |
– |
– |
– |
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Other grants |
– |
– |
– |
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---- |
---- |
---- |
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– |
– |
– |
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---- |
---- |
---- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2022 |
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£ |
£ |
£ |
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Scottish Government |
390,000 |
349,055 |
739,055 |
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SCRT |
– |
72,555 |
72,555 |
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Other grants |
37,500 |
– |
37,500 |
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--------- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2023 |
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£ |
£ |
£ |
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Membership fees |
– |
– |
– |
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Project income |
– |
– |
– |
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---- |
---- |
---- |
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– |
– |
– |
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---- |
---- |
---- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2022 |
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£ |
£ |
£ |
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Membership fees |
70 |
– |
70 |
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Project income |
3,650 |
18,900 |
22,550 |
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------- |
-------- |
-------- |
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------- |
-------- |
-------- |
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Unrestricted Funds |
Total Funds 2023 |
Unrestricted Funds |
Total Funds 2022 |
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£ |
£ |
£ |
£ |
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Income from other investments |
– |
– |
6,000 |
6,000 |
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Bank interest receivable |
84 |
84 |
124 |
124 |
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Other interest receivable |
– |
– |
2,000 |
2,000 |
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---- |
---- |
------- |
------- |
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---- |
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------- |
------- |
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Unrestricted Funds |
Total Funds 2023 |
Unrestricted Funds |
Total Funds 2022 |
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£ |
£ |
£ |
£ |
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Costs of raising funds |
– |
– |
33,532 |
33,532 |
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---- |
---- |
-------- |
-------- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2023 |
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£ |
£ |
£ |
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Support Services |
93 |
– |
93 |
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Network Services |
– |
– |
– |
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Promotions and Comms |
– |
– |
– |
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Support costs |
1,176 |
– |
1,176 |
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------- |
---- |
------- |
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– |
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------- |
---- |
------- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2022 |
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£ |
£ |
£ |
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Support Services |
140,394 |
196,004 |
336,398 |
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Network Services |
102,894 |
233,504 |
336,399 |
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Promotions and Comms |
71,845 |
24,579 |
96,424 |
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Support costs |
113,736 |
1,457 |
115,192 |
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Activities undertaken directly |
Support costs |
Total funds 2023 |
Total fund 2022 |
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£ |
£ |
£ |
£ |
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Support Services |
93 |
1,176 |
1,269 |
384,665 |
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Network Services |
– |
– |
– |
375,976 |
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Promotions and Comms |
– |
– |
– |
116,215 |
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Governance costs |
– |
– |
– |
7,557 |
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---- |
------- |
------- |
--------- |
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---- |
------- |
------- |
--------- |
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Total 2023 |
Total 2022 |
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£ |
£ |
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Premises |
– |
25,367 |
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Communications and IT |
– |
20,070 |
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General office |
– |
14,920 |
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Finance costs |
– |
881 |
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Governance costs |
– |
42,915 |
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Support costs - Subscriptions |
– |
379 |
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Support costs - Websites & IT costs |
– |
400 |
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Support costs - Other costs type 4 |
– |
16,250 |
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---- |
--------- |
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– |
121,182 |
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---- |
--------- |
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Unrestricted Funds |
Total Funds 2023 |
Unrestricted Funds |
Total Funds 2022 |
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£ |
£ |
£ |
£ |
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Loss on disposal of tangible fixed assets held for charity's own use |
– |
– |
13,629 |
13,629 |
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Other exceptional expenditure |
74,009 |
74,009 |
– |
– |
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-------- |
-------- |
-------- |
-------- |
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-------- |
-------- |
-------- |
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Unrestricted Funds |
Total Funds 2023 |
Unrestricted Funds |
Total Funds 2022 |
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£ |
£ |
£ |
£ |
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Gains/(losses) on investments in group undertakings |
(1) |
(1) |
– |
– |
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Gains/(losses) on other investment assets |
– |
– |
1,160 |
1,160 |
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---- |
---- |
------- |
------- |
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(
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(
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---- |
---- |
------- |
------- |
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2023 |
2022 |
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£ |
£ |
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Loss on disposal of tangible fixed assets |
– |
13,629 |
---- |
-------- |
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Period from |
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Year to |
1 Apr 21 to |
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30 Jun 23 |
30 Jun 22 |
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£ |
£ |
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Fees payable for the audit of the financial statements |
– |
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---- |
------- |
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Period from |
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Year to |
1 Apr 21 to |
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30 Jun 23 |
30 Jun 22 |
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£ |
£ |
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Independent examination of the financial statements |
600 |
– |
---- |
---- |
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Period from |
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Year to |
1 Apr 21 to |
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30 Jun 23 |
30 Jun 22 |
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£ |
£ |
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Wages and salaries |
– |
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Social security costs |
– |
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Employer contributions to pension plans |
– |
42,838 |
---- |
--------- |
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– |
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---- |
--------- |
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2023 |
2022 |
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No. |
No. |
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Charitable projects |
– |
9 |
Administation & support |
– |
4 |
---- |
---- |
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– |
13 |
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---- |
---- |
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2023 |
2022 |
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No. |
No. |
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£60,000 to £69,999 |
– |
2 |
---- |
---- |
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Shares in group undertakings |
Other investments |
Total |
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£ |
£ |
£ |
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Cost or valuation |
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At 1 July 2022 |
1 |
– |
1 |
Additions |
– |
2,430 |
2,430 |
Disposals |
(1) |
– |
(1) |
---- |
------- |
------- |
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At 30 June 2023 |
– |
2,430 |
2,430 |
---- |
------- |
------- |
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Impairment |
|||
At 1 July 2022 and 30 June 2023 |
– |
– |
– |
---- |
------- |
------- |
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Carrying amount |
|||
At 30 June 2023 |
– |
2,430 |
2,430 |
---- |
------- |
------- |
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At 30 June 2022 |
1 |
– |
1 |
---- |
------- |
------- |
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2023 |
2022 |
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£ |
£ |
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Trade debtors |
– |
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Amounts owed by group undertakings |
– |
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---- |
-------- |
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– |
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---- |
-------- |
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2023 |
2022 |
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£ |
£ |
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Amounts owed by group undertakings |
– |
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---- |
-------- |
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2023 |
2022 |
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£ |
£ |
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Trade creditors |
– |
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Accruals and deferred income |
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Other creditors |
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---- |
-------- |
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---- |
-------- |
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At 1 July 2022 |
Income |
Expenditure |
Gains and losses |
At 30 June 2023 |
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£ |
£ |
£ |
£ |
£ |
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General funds |
100,735 |
84 |
(75,278) |
(1) |
25,540 |
--------- |
---- |
-------- |
---- |
-------- |
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At 1 April 2021 |
Income |
Expenditure |
Gains and losses |
At 30 June 2022 |
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£ |
£ |
£ |
£ |
£ |
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General funds |
136,261 |
439,344 |
(476,030) |
1,160 |
100,735 |
--------- |
--------- |
--------- |
------- |
--------- |
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Unrestricted Funds |
Total Funds 2023 |
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£ |
£ |
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Tangible fixed assets |
2,430 |
2,430 |
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Current assets |
23,759 |
23,759 |
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Creditors less than 1 year |
(649) |
(649) |
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-------- |
-------- |
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Net assets |
25,540 |
25,540 |
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-------- |
-------- |
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Unrestricted Funds |
Total Funds 2022 |
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£ |
£ |
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Tangible fixed assets |
1 |
1 |
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Current assets |
100,734 |
100,734 |
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Creditors less than 1 year |
– |
– |
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--------- |
--------- |
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Net assets |
100,735 |
100,735 |
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--------- |
--------- |
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