IRIS Accounts Productionv23.4.0.336OtherCompany accountsTruefalsePounds1.10.2230.9.2330.9.23FYFRS 102Independent examinerLarge and medium-sized companies regime for accountsFullCharities SORPtruetruetruetruefalsetruefalsetrue00 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2200312022-09-30SC2200312023-09-30SC2200312022-10-012023-09-30SC2200312021-06-01SC2200312021-06-022022-09-30SC2200312022-09-30SC220031ns0:CharitableCompanyLimitedByGuarantee2022-10-012023-09-30SC220031ns15:PoundSterling2022-10-012023-09-30SC220031ns11:FRS1022022-10-012023-09-30SC220031ns11:IndependentExaminationCharity2022-10-012023-09-30SC220031ns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-10-012023-09-30SC220031ns11:FullAccounts2022-10-012023-09-30SC220031ns11:CharitiesSORP2022-10-012023-09-30SC220031ns16:EnglandWales2022-10-012023-09-30SC220031ns11:RegisteredOffice2022-10-012023-09-30SC220031ns0:Trustee22022-10-012023-09-30SC220031ns0:Trustee32022-10-012023-09-30SC220031ns0:Trustee42022-10-012023-09-30SC220031ns0:Trustee52022-10-012023-09-30SC220031ns0:Trustee62022-10-012023-09-30SC220031ns0:Trustee72022-10-012023-09-30SC220031ns0:Trustee82022-10-012023-09-30SC220031ns0:Trustee12022-10-012023-09-30SC220031ns0:Trustee92022-10-012023-09-30SC220031ns11:CompanySecretary12022-10-012023-09-30SC220031ns0:TotalUnrestrictedFunds2022-10-012023-09-30SC220031ns0:TotalRestrictedIncomeFunds2022-10-012023-09-30SC220031ns11:MainIndustrySectorHeading2022-10-012023-09-30SC220031ns0:TotalUnrestrictedFundsns11:MainIndustrySectorHeading2022-10-012023-09-30SC220031ns11:MainIndustrySectorHeadingns0:TotalRestrictedIncomeFunds2022-10-012023-09-30SC220031ns11:MainIndustrySectorHeading2021-06-022022-09-30SC220031ns0:TotalUnrestrictedFunds2022-09-30SC220031ns0:TotalRestrictedIncomeFunds2022-09-30SC220031ns0:TotalUnrestrictedFunds2023-09-30SC220031ns0:TotalRestrictedIncomeFunds2023-09-30SC220031ns10:WithinOneYear2023-09-30SC220031ns10:WithinOneYear2022-09-30SC220031ns10:LandBuildingsns10:OwnedOrFreeholdAssets2022-10-012023-09-30SC220031ns10:PlantMachinery2022-10-012023-09-30SC220031ns10:FurnitureFittingsToolsEquipment2022-10-012023-09-30SC22003122022-10-012023-09-30SC22003112022-10-012023-09-30SC22003112021-06-022022-09-30SC220031ns10:OwnedAssets2022-10-012023-09-30SC220031ns10:OwnedAssets2021-06-022022-09-30SC220031ns0:TotalUnrestrictedFunds2021-06-022022-09-30SC220031ns0:TotalRestrictedIncomeFunds2021-06-022022-09-30SC220031ns0:TotalUnrestrictedFundsns11:MainIndustrySectorHeading2021-06-022022-09-30SC220031ns11:MainIndustrySectorHeadingns0:TotalRestrictedIncomeFunds2021-06-022022-09-30SC220031ns10:LandBuildingsns10:OwnedOrFreeholdAssets2022-09-30SC220031ns10:PlantMachinery2022-09-30SC220031ns10:FurnitureFittings2022-09-30SC220031ns10:ComputerEquipment2022-09-30SC220031ns10:FurnitureFittings2022-10-012023-09-30SC220031ns10:ComputerEquipment2022-10-012023-09-30SC220031ns10:LandBuildingsns10:OwnedOrFreeholdAssets2023-09-30SC220031ns10:PlantMachinery2023-09-30SC220031ns10:FurnitureFittings2023-09-30SC220031ns10:ComputerEquipment2023-09-30SC220031ns10:LandBuildingsns10:OwnedOrFreeholdAssets2022-09-30SC220031ns10:PlantMachinery2022-09-30SC220031ns10:FurnitureFittings2022-09-30SC220031ns10:ComputerEquipment2022-09-30

REGISTERED COMPANY NUMBER: SC220031 (Scotland)

REGISTERED CHARITY NUMBER: SC031799

























REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023


FOR



BAYS OF HARRIS CHARITABLE TRUST



BAYS OF HARRIS CHARITABLE TRUST



CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 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


13


BAYS OF HARRIS CHARITABLE TRUST (REGISTERED NUMBER: SC220031)



REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 SEPTEMBER 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 30 September 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 objects of the charity in the year under review were of relieving poverty, advancing education and doing any other things that may benefit the communities of the Bays area of Harris.

Significant activities

The management of the Bays Community Centre in Leacklee was the principal activity of the charity during the year.

Volunteers

The contribution of volunteers (including directors, members and individuals from the community) has been and continues to be, of immense benefit to the charity in establishing, maintaining and managing The Bays Community Centre.

ACHIEVEMENT AND PERFORMANCE

Fundraising activities

The charity's activities, in common with many other organisations, were severely restricted during the period of the COVID-19 Pandemic. Successful fundraising events and hall rentals commenced again in the summer of 2022, when it was deemed safe to do so.

Internal and external factors

The charity ensures that funding (from internal and external sources) is in place to meet the projected running costs of the charity.  Major projects proceed only on the basis that a total funding package has been agreed with external funding secured at an appropriate level.


FINANCIAL REVIEW

The financial results for the period ended 30 September 2023 record a deficit of £852 (2022 - deficit of £1,435) on the general fund, with total reserves of £142,734.


FUTURE PLANS

The principal focus of the charity continues to be the operation of the Bays Community Centre for the benefit of the community. The charity was significantly affected by the COVID-19 pandemic in that the community centre was unable to operate and then incurred costs to enable it to re-open safely. The committee are satisfied that sufficient reserves are in place to meet the ongoing running costs.


STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is incorporated as a company limited by guarantee and is governed by the Memorandum and Articles of Association.  In the event of the company being wound up, the members are required to contribute an amount not exceeding £1.


The organisation is registered with the Scottish Charity Regulator and the Scottish Charity number is SC031799.


Recruitment and appointment of new trustees

The directors of the company (who are also charity trustees for the purposes of charity law) are appointed by the members in accordance with the Memorandum and Articles of Association.

Organisational structure

The board consists of voluntary directors who manage the affairs of the charity through regular board meetings where matters are discussed and agreed. The decisions taken by the board are implemented by designated directors.


BAYS OF HARRIS CHARITABLE TRUST (REGISTERED NUMBER: SC220031)



REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 SEPTEMBER 2023



STRUCTURE, GOVERNANCE AND MANAGEMENT

Induction and training of new trustees

The charity undertakes training for trustees to ensure awareness of the responsibilities of directors, the organisational structure, understanding of the financial position of the charity and future plans and objectives.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC220031 (Scotland)


Registered Charity number

SC031799


Registered office

The Bays Community Centre

Leacklee

Isle of Harris

HS3 3EH


Trustees

J Shaw

Mrs M Macleod (resigned 1.2.24)

A Ross

D Macleod

Mrs A Morrison

R N Morrison

K M Macleod

P A Munro

Miss A J Sinfield


Company Secretary

Mrs A Morrison


Independent Examiner

CIB Services

Chartered Accountants

63 Kenneth Street

Stornoway

Isle of Lewis

Western Isles

HS1 2DS


This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.


Approved by order of the board of trustees on 20 February 2024 and signed on its behalf by:






P A Munro - Trustee


INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

BAYS OF HARRIS CHARITABLE TRUST




I report on the accounts for the year ended 30 September 2023 set out on pages four to thirteen.


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.









Calum Macdonald BA CA

The Institute of Chartered Accountants of Scotland


CIB Services

Chartered Accountants

63 Kenneth Street

Stornoway

Isle of Lewis

Western Isles

HS1 2DS


20 February 2024



BAYS OF HARRIS CHARITABLE TRUST



STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 30 SEPTEMBER 2023



Period


2.6.21


Year Ended


to


30.9.23


30.9.22


Unrestricted


Restricted


Total


Total


fund


funds


funds


funds


Notes

£   

£   

£   

£   


INCOME AND ENDOWMENTS FROM

Donations and legacies

2

894


-


894


300



Charitable activities

4

Community Centre

5,862


2,000


7,862


8,771



Investment income

3

17


-


17


-


Total

6,773


2,000


8,773


9,071



EXPENDITURE ON

Charitable activities

5

Community Centre

3,167


1,506


4,673


3,904



Other

-


4,952


4,952


6,602


Total

3,167


6,458


9,625


10,506



NET INCOME/(EXPENDITURE)

3,606


(4,458

)

(852

)

(1,435

)



RECONCILIATION OF FUNDS

Total funds brought forward

4,839


138,747


143,586


145,021



TOTAL FUNDS CARRIED FORWARD

8,445


134,289


142,734


143,586



BAYS OF HARRIS CHARITABLE TRUST (REGISTERED NUMBER: SC220031)



BALANCE SHEET

30 SEPTEMBER 2023



30.9.23


30.9.22


Notes

£   

£   


FIXED ASSETS


Tangible assets

11

132,229


137,181



CURRENT ASSETS


Debtors

12

1,521


1,008


Cash at bank

9,498


6,087


11,019


7,095



CREDITORS


Amounts falling due within one year

13

(514

)

(690

)


NET CURRENT ASSETS

10,505


6,405



TOTAL ASSETS LESS CURRENT LIABILITIES

142,734


143,586



NET ASSETS

142,734


143,586


FUNDS

15

Unrestricted funds

8,445


4,839


Restricted funds

134,289


138,747


TOTAL FUNDS

142,734


143,586



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.


BAYS OF HARRIS CHARITABLE TRUST (REGISTERED NUMBER: SC220031)



BALANCE SHEET - continued

30 SEPTEMBER 2023


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



The financial statements were approved by the Board of Trustees and authorised for issue on 20 February 2024 and were signed on its behalf by:






P A Munro - Trustee



BAYS OF HARRIS CHARITABLE TRUST



NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 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.



Freehold property

-

2% on cost


Plant and machinery

-

10% on cost


Fixtures and fittings

-

10% on cost



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.

Designated funds are unrestricted funds earmarked by the directors for particular purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.

DONATIONS AND LEGACIES


Period


2.6.21


Year Ended


to


30.9.23


30.9.22

£   

£   



Donations

894


300






BAYS OF HARRIS CHARITABLE TRUST



NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2023



3.

INVESTMENT INCOME


Period


2.6.21


Year Ended


to


30.9.23


30.9.22

£   

£   



Deposit account interest

17


-




4.

INCOME FROM CHARITABLE ACTIVITIES


Period


2.6.21


Year Ended


to


30.9.23


30.9.22


Activity

£   

£   



Hall hires

Community Centre

5,862


6,590




Fundraising

Community Centre

-


143




Grants

Community Centre

2,000


2,038



7,862


8,771





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


Period


2.6.21


Year Ended


to


30.9.23


30.9.22

£   

£   



Harris Development SCF

-


2,038




Community Mental Health & Well Being Fund

2,000


-



2,000


2,038




5.

CHARITABLE ACTIVITIES COSTS


Direct

Support



Costs (see

costs (see



note 6)

note 7)

Totals

£   

£   

£   



Community Centre

4,090


583


4,673






BAYS OF HARRIS CHARITABLE TRUST



NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2023



6.

DIRECT COSTS OF CHARITABLE ACTIVITIES


Period


2.6.21


Year Ended


to


30.9.23


30.9.22

£   

£   



Insurance

1,034


1,239




Light and heat, including gas

455


771




Repairs and maintenance

1,930


1,384




Advertising

6


-




Licences

107


87




Event Expenses

558


-



4,090


3,481




7.

SUPPORT COSTS


Governance



Other


costs


Totals

£   

£   

£   



Community Centre

83


500


583





Support costs, included in the above, are as follows:



Period


2.6.21


Year Ended


to


30.9.23


30.9.22


Community


Total


Centre


activities

£   

£   



General charges

83


13




Accountancy and legal fees

500


410



583


423




8.

NET INCOME/(EXPENDITURE)



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




Period


2.6.21


Year Ended


to


30.9.23


30.9.22

£   

£   



Depreciation - owned assets

4,952


6,602






BAYS OF HARRIS CHARITABLE TRUST



NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2023



9.

TRUSTEES' REMUNERATION AND BENEFITS


There were no trustees' remuneration or other benefits for the year ended 30 September 2023 nor for the period ended 30 September 2022.



Trustees' expenses


There were no trustees' expenses paid for the year ended 30 September 2023 nor for the period ended 30 September 2022.


10.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES


Unrestricted


Restricted


Total


fund


funds


funds

£   

£   

£   



INCOME AND ENDOWMENTS FROM


Donations and legacies

300


-


300




Charitable activities


Community Centre

6,733


2,038


8,771



Total

7,033


2,038


9,071




EXPENDITURE ON


Charitable activities


Community Centre

2,896


1,008


3,904




Other

-


6,602


6,602



Total

2,896


7,610


10,506




NET INCOME/(EXPENDITURE)

4,137


(5,572

)

(1,435

)




RECONCILIATION OF FUNDS


Total funds brought forward

702


144,319


145,021




TOTAL FUNDS CARRIED FORWARD

4,839


138,747


143,586





BAYS OF HARRIS CHARITABLE TRUST



NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2023



11.

TANGIBLE FIXED ASSETS


Fixtures



Freehold


Plant and


and


Computer



property


machinery


fittings


equipment


Totals

£   

£   

£   

£   

£   



COST


At 1 October 2022 and

30 September 2023

217,271


28,082


36,034


385


281,772




DEPRECIATION


At 1 October 2022

83,674


24,498


36,034


385


144,591




Charge for year

4,345


607


-


-


4,952




At 30 September 2023

88,019


25,105


36,034


385


149,543




NET BOOK VALUE


At 30 September 2023

129,252


2,977


-


-


132,229




At 30 September 2022

133,597


3,584


-


-


137,181




12.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR


30.9.23


30.9.22

£   

£   



Trade debtors

80


-




Other debtors

276


-




Prepayments

1,165


1,008



1,521


1,008




13.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR


30.9.23


30.9.22

£   

£   



Other creditors

-


265




Accrued expenses

514


425



514


690




14.

ANALYSIS OF NET ASSETS BETWEEN FUNDS


30.9.23


30.9.22


Unrestricted


Restricted


Total


Total


fund


funds


funds


funds

£   

£   

£   

£   



Fixed assets

-


132,229


132,229


137,181




Current assets

8,958


2,061


11,019


7,095




Current liabilities

(513

)

(1

)

(514

)

(690

)


8,445


134,289


142,734


143,586






BAYS OF HARRIS CHARITABLE TRUST



NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2023



15.

MOVEMENT IN FUNDS


Net




At


movement


At



1.10.22


in funds


30.9.23


£   

£   

£   



Unrestricted funds


General fund

4,839


3,606


8,445





Restricted funds


Community Centre Fund

134,596


(4,345

)

130,251




Emergency Hub

3,120


(607

)

2,513




Restricted Grant Fund

1,031


494


1,525



138,747


(4,458

)

134,289




TOTAL FUNDS

143,586


(852

)

142,734





Net movement in funds, included in the above are as follows:



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General fund

6,773


(3,167

)

3,606





Restricted funds


Community Centre Fund

-


(4,345

)

(4,345

)



Emergency Hub

-


(607

)

(607

)



Restricted Grant Fund

2,000


(1,506

)

494



2,000


(6,458

)

(4,458

)



TOTAL FUNDS

8,773


(9,625

)

(852

)





Comparatives for movement in funds



Net




movement


At



At 2.6.21


in funds


30.9.22


£   

£   

£   



Unrestricted funds


General fund

702


4,137


4,839





Restricted funds


Community Centre Fund

140,390


(5,794

)

134,596




Emergency Hub

3,929


(809

)

3,120




Restricted Grant Fund

-


1,031


1,031



144,319


(5,572

)

138,747




TOTAL FUNDS

145,021


(1,435

)

143,586





BAYS OF HARRIS CHARITABLE TRUST



NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2023



15.

MOVEMENT IN FUNDS - continued



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



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General fund

7,033


(2,896

)

4,137





Restricted funds


Community Centre Fund

(1

)

(5,793

)

(5,794

)



Emergency Hub

-


(809

)

(809

)



Restricted Grant Fund

2,039


(1,008

)

1,031



2,038


(7,610

)

(5,572

)



TOTAL FUNDS

9,071


(10,506

)

(1,435

)




The Community Centre Fund represents funds raised in respect of the building and fitting out of The Bays Community Centre.  Depreciation and relevant items of maintenance are charged to this fund.


16.

RELATED PARTY DISCLOSURES



There were no related party transactions for the year ended 30 September 2023.