REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Financial Statements for the Year Ended 31 March 2024 |
for |
HARRIS VOLUNTARY SERVICE |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Financial Statements for the Year Ended 31 March 2024 |
for |
HARRIS VOLUNTARY SERVICE |
HARRIS VOLUNTARY SERVICE |
Contents of the Financial Statements |
for the Year Ended 31 March 2024 |
Page |
Report of the Trustees | 1 | to | 5 |
Independent Examiner's Report | 6 |
Statement of Financial Activities | 7 |
Balance Sheet | 8 | to | 9 |
Notes to the Financial Statements | 10 | to | 21 |
HARRIS VOLUNTARY SERVICE (REGISTERED NUMBER: SC197773) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
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 2024. 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 |
1 To promote any charitable purpose for the benefit of the inhabitants of the Island of Harris and in particular the advancement of education, the relief of poverty, distress and sickness; the preservation and safeguarding of the physical and mental health of the community through physical recreation (including sports) and education in relation thereto; |
2 To promote and organise co-operation in and the achievement of the above purposes and to that end to bring together representatives of the Statutory Authorities and voluntary organisations engaged in the furtherance of the above purposes of any of them within the Island of Harris. |
3 The provision in the interests of social welfare and for the purposes of improving the conditions of life of the persons for whom the same are primarily intended of facilities for physical recreation (including sports) which shall be available to the public at large, including special facilities for persons who by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances may have need of special facilities and |
4 To do all other things as will properly attain the above purposes. |
Significant activities |
Our principal activity remains the co-ordination of voluntary activity in the Harris area, provide practical and advisory support to voluntary and community organisations, assess their needs and represent them and promote good practice. We are currently working on a revised three-year development plan. The achievements in the past year are detailed in our Annual Report. |
The Annual Report can be obtained through the registered office. |
Grantmaking |
The Hardship Fund offers up to £500 to individuals in need based in Harris to cover essential costs (eg rent, white goods, fuel). Applications are assessed continually throughout the year. People can apply via email or be referred by their Hebridean Housing Partnership (HHP) officer. There is no application form to facilitate the process for the service users. Service users are expected to explain what they need support with and to provide a bill or invoice upon making their claim. Payments are made to the supplier and/ or provider, not the individual themselves. |
HARRIS VOLUNTARY SERVICE (REGISTERED NUMBER: SC197773) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
ACHIEVEMENT AND PERFORMANCE |
Charitable activities |
The achievements of the past year are detailed in the Annual Report (there is no annual report). A summary of the activities is included below: |
Third Sector Representation |
- Actively participated in the Third Sector Interface Western Isles (TSI WI) with other voluntary sector partners across the Outer Hebrides. |
- Represented the Third Sector at local, regional, and national meetings and focus groups (e.g. Western Isles Care Forum; Harris Forum; Harris Partnership; Scottish Island Federation) and provided feedback to other regional forums (e.g. Integrated Joint Board). |
- Promoted, assessed and disbursed the Community Mental Health and wellbeing Fund Round 4 through the TSI WI. |
- Represented the Third Sector by acting as a mentor during the Young Philanthropic Initiative at Sir E Scott School. |
- Took part in the Crown Estate panel, distributing £75,000 of funding to community groups across Harris. |
Third Sector Support |
- Membership: 6 new organisations have joined HVS this year, bringing the total membership to 42. |
- Supported 5 organisations setting up and/ or running a community group and/ or voluntary organisations. |
- 9 organisations were offered funding advice and support drafting grant applications. |
- Kept the Harris community informed about Third Sector developments (e.g. consultations, funding opportunities) via a new monthly Mailchimp newsletter and through the Dè tha dol? |
- Teleservices (printing, photocopying, and laminating) provided to local organisations and members of the public. |
- Payroll and administration services provided to Crossroads. |
- Self-directed support: 37 direct payments and self-directed support clients receive payroll and tax assistance. |
Projects and Activities |
- Distributed Local Authority Covid Economic Recovery (LACER) funding (£18,000) to community groups and individuals in hardship. As part of LACER, electric blankets were distributed to people over 80 years old in Harris. A total of £11,000 was spent on direct grants to individuals, and £6,880 to local organisations seeking to address poverty and social isolation. |
- Continued to distribute the HVS Hardship Fund to individuals in need. This year, the fund was distributed both via direct requests and referrals from the Hebridean Housing Partnership (HHP). A total of £3,977,35 was distributed this last financial year. |
- Set up a new coffee morning and tech support group 'Brew and Blether' every second Monday. |
- Set up 'Spoon Café', a peer support group for people living with long term conditions and chronic pain. The group meets twice a month online and in person. |
- Distributed Western Isles Lifestyle Lottery funding. A total of £3,308 was distributed this year. |
- Facilitated the Scarr-Hall Awards, which recognise outstanding community service. Four recipients received an award this year. |
- Organised the annual Charity Fayre, which fundraised £4,182 for community groups and charities. |
- Historic funds held by HVS were transferred to other groups: £2,925 for Tarbert Christmas lights fund was transferred to the new Tarbert Recreation Group; similarly £17,886 funds left over from the leisure centre build was transferred to SportHarris; £2,645.31 War Memorial funds transferred to North Harris Trust; and £8,368 to Harris Disability Access Panel (funds transferred in April 2024, but provided for in these accounts). |
Communication |
- Online presence was increased through the creation of a new Harris Voluntary Service Facebook page, and the re-design and re-launch of the Harris Voluntary Service website (www.harrisvs.org.uk). |
- Dè Tha Dol? community newspaper continues to be published fortnightly in house, providing information to the community and promotion for member organisations and community events. Quality of the Dè tha Dol was increased with the addition of more articles and improvements in layout. |
- A new Dè tha dol? website was set up to expand our reach in the community (https://www.dethadolharris.com/). |
HARRIS VOLUNTARY SERVICE (REGISTERED NUMBER: SC197773) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
FINANCIAL REVIEW |
Principal funding sources |
The main funder of core activity is the Third Sector Unit of the Scottish Government. A small sum (£2,745) is received from CnES towards core funding. |
HVS provided administrative and payroll services to Crossroads Care Harris Care Attendant Scheme, an organisation which does not have its own office. HVS income is generated through the sale of De tha Dol? and advertising space and receives a small payment for direct payment assistance offered. |
Reserves policy |
Our core expenditure receives its major funding from Scottish Government. Proposed changes to this funding structure are still being discussed, having been subject to a consultation process. The remainder of the expenditure is funded through earned income from services provided. No project is commenced until all the funding is in place and therefore there is no risk to our projects. HVS would ideally wish to have reserves in place to cover redundancies if these occurred and this year there are sufficient funds at the end of the year to take account of that. |
FUTURE PLANS |
As well as continuing with the work of the past year, we hope to: |
1. Continue to work to create partnerships with a cross section of local development workers in Harris to avoid duplication and to link into each other's work where appropriate. |
2. Promote good governance/regulation guidance and to improve accessibility to information. |
3. Build capacity in our community by assessing needs more closely and delivering training where resource allows. |
4. Continue to utilise social media for the dissemination of information. |
5. Support the Harris Locality Planning Group and various forums, as required, in order to promote the voice of the sector. |
6. Promote social justice and equity for all modes of Harris residents as required. |
7. Promote and represent the work of the TSI Western Isles partnership and look for support synergies with island partners via shared learnings and best practices. |
8. Promote and disburse the Community Mental Health & Wellbeing Fund (Round 5). |
9. Develop new community projects and move those projects out into the community ownership as and when appropriate, after an initial project start-up phase. |
10. Access new funding sources for assessed needs and promote and publish to local groups. |
11. Maintain staffing levels in line with Scottish Government core funding. |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The organisation is a charitable company, limited by guarantee, incorporated on 2 July 1999,and registered as a charity. The company was established under a Memorandum of Association which established the powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. |
Recruitment and appointment of new trustees |
Harris Voluntary Service has a membership of 40 organisations, each of which appoint one member to represent them to HVS and who are free to attend all meetings. Only directors have a vote at Board meetings, but all representatives have a vote at General Meetings. From and by these representatives, directors are elected on an annual basis at the AGM. This is the only avenue through which directors are elected. |
Organisational structure |
The Development manager, plus other staff as required attend Directors' Meetings. Any decision regarding staffing issues is communicated in person by the Chair to the member of staff concerned and confirmed in writing. |
HARRIS VOLUNTARY SERVICE (REGISTERED NUMBER: SC197773) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Induction and training of new trustees |
All new directors receive induction training which includes an introduction to the office and office staff, information about the organisation, information on their roles and responsibilities as company directors, the policies and procedures of HVS, previous annual report and accounts. |
Wider network |
As noted above, HVS has a membership of 42 organisations in Harris. HVS also partake in Outer Hebrides wide initiatives e.g. Food network, Poverty Action group and therefore inform on local practices for the benefit of the wider Third Sector network. |
Related parties |
As well as the member organisations, the charity works closely with the local authority in identifying and responding to perceived need and does through direct response and established interfaces like the Community Planning Partnership. HVS hold a Board position and an executive group position currently. |
Risk management |
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. |
All staff and volunteers working with children are disclosure checked. |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
Registered office |
Trustees |
Independent Examiner |
Mann Judd Gordon Ltd |
Chartered Accountants |
26 Lewis Street |
Stornoway |
Isle of Lewis |
HS1 2JF |
HARRIS VOLUNTARY SERVICE (REGISTERED NUMBER: SC197773) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
REFERENCE AND ADMINISTRATIVE DETAILS |
Bankers |
The Co-operative Bank |
Delf House |
Southway |
Skelmersdale |
Lancashire |
WN8 6NY |
Bank of Scotland Banking Unit |
PO Box 1000 |
BX2 1LB |
STATEMENT OF TRUSTEES' RESPONSIBILITIES |
The trustees (who are also the directors of Harris Voluntary Service for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). |
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to |
- | select suitable accounting policies and then apply them consistently; |
- | observe the methods and principles in the Charity SORP; |
- | make judgements and estimates that are reasonable and prudent; |
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. |
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. |
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 |
Independent Examiner's Report to the Trustees of |
Harris Voluntary Service |
I report on the accounts for the year ended 31 March 2024 set out on pages seven to twenty one. |
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. |
Andrew Cumming CA |
The Institute of Chartered Accountants of Scotland |
Mann Judd Gordon Ltd |
Chartered Accountants |
26 Lewis Street |
Stornoway |
Isle of Lewis |
HS1 2JF |
2 October 2024 |
HARRIS VOLUNTARY SERVICE |
Statement of Financial Activities |
for the Year Ended 31 March 2024 |
31.3.24 | 31.3.23 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 2 |
Other trading activities | 3 |
Total |
EXPENDITURE ON |
Charitable activities | 4 |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
Transfers between funds | 14 | (903 | ) | 903 | - | - |
Net movement in funds | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 217,823 |
HARRIS VOLUNTARY SERVICE (REGISTERED NUMBER: SC197773) |
Balance Sheet |
31 March 2024 |
31.3.24 | 31.3.23 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
Notes | £ | £ | £ | £ |
CURRENT ASSETS |
Debtors | 12 |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 13 | ( |
) | ( |
) | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 14 |
Unrestricted funds | 152,690 |
Restricted funds | 65,133 |
TOTAL FUNDS | 217,823 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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. |
HARRIS VOLUNTARY SERVICE (REGISTERED NUMBER: SC197773) |
Balance Sheet - continued |
31 March 2024 |
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 |
HARRIS VOLUNTARY SERVICE |
Notes to the Financial Statements |
for the Year Ended 31 March 2024 |
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. |
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. |
Allocation and apportionment of costs |
Costs relating to a particular activity are allocated directly. There is no apportionment of costs between activities. Where appropriate, an administration fee is charged to recover costs. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
Fixtures and fittings | - |
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. |
Pension costs and other post-retirement benefits |
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. |
HARRIS VOLUNTARY SERVICE |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
2. | DONATIONS AND LEGACIES |
31.3.24 | 31.3.23 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
£ | £ | £ | £ |
Donations | 2,175 | 102 |
Grants | 64,301 | - |
66,476 | 102 |
Grants received, included in the above, are as follows: |
31.3.24 | 31.3.23 |
£ | £ |
Scottish Executive / TSIWI | 61,501 | 59,136 |
Comhairle nan Eilean Siar | 2,800 | 2,800 |
Community Mental Health & Wellbeing Fund | - | 108,706 |
Local Authority Covid Economic Recovery | - | 18,000 |
Independant Age Cost of Living Grant | - | 20,000 |
NatureScot | - | 16,093 |
64,301 | 224,735 |
3. | OTHER TRADING ACTIVITIES |
31.3.24 | 31.3.23 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
£ | £ | £ | £ |
Advertising revenue | 6,471 | - | 6,471 | 6,554 |
Sale of publications | 9,462 | - | 9,462 | 9,720 |
Administration fees | - | - | - | 625 |
De Tha Dol subscriptions | 2,320 | - | 2,320 | 1,989 |
Direct payments income | 9,049 | - | 9,049 | 9,246 |
Christmas lights | 1,538 | - | 1,538 | 691 |
Crossroads income | 1,208 | - | 1,208 | 1,525 |
Fundraising | 195 | - | 195 | 175 |
Lifestyle lottery | - | 4,561 | 4,561 | 5,528 |
Teleservices | 998 | - | 998 | 954 |
War memorial | - | - | - | 650 |
Tarbert in Bloom | - | 970 | 970 | - |
HVS Membership income | 800 | - | 800 | 640 |
32,041 | 5,531 |
HARRIS VOLUNTARY SERVICE |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
4. | CHARITABLE ACTIVITIES COSTS |
Grant |
funding of |
Direct | activities | Support |
Costs (see | (see note | costs (see |
note 5) | 6) | note 7) | Totals |
£ | £ | £ | £ |
Salary costs | 55,173 | - | - | 55,173 |
Charitable activities | 26,056 | 47,557 | 24,992 | 98,605 |
81,229 | 47,557 | 24,992 | 153,778 |
5. | DIRECT COSTS OF CHARITABLE ACTIVITIES |
31.3.24 | 31.3.23 |
£ | £ |
Staff costs | 55,173 | 71,818 |
Sundries | 61 | 61 |
Grass cutting | 780 | - |
Christmas costs | 2,925 | 972 |
Lifestyle lottery costs | 3,309 | 9,566 |
War memorial | 257 | 1,026 |
Independent Age Programm Costs | 844 | 861 |
Trusts' Warden Project costs | - | 4,405 |
LACER project costs | 17,880 | - |
Administration fees | - | 625 |
81,229 | 89,334 |
6. | GRANTS PAYABLE |
31.3.24 | 31.3.23 |
£ | £ |
Charitable activities | 47,557 | 136,404 |
HARRIS VOLUNTARY SERVICE |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
6. | GRANTS PAYABLE - continued |
The total grants paid to institutions during the year was as follows: |
31.3.24 | 31.3.23 |
£ | £ |
Independant Age Cost of Living Grant | 11,662 | - |
Uist Council of Voluntary Organisations | - | 7,000 |
North Harris Trust | 2,645 | 7,500 |
Cothrom | - | 2,070 |
South Harris Free Church | - | 1,673 |
Western Isles Cancer Care Initiative | - | 5,000 |
Taigh Chearsabhagh | - | 10,000 |
Great Bernera Community Development Trust | - | 6,355 |
The Caladh Trust | - | 4,593 |
Bays of Harris Charitable Trust | - | 2,000 |
Garadh a Bhagh a Tuath | - | 8,800 |
Advocacy Western Isles | - | 9,986 |
Back Football & Recreation Club | - | 3,800 |
West Harris Trust | - | 8,245 |
Comann Eachdraidh Eirisgeidh | - | 5,000 |
Western Isles Association for Mental Health | - | 7,500 |
Neuro Hebrides | - | 1,500 |
Long Term Conditions Hebrides | - | 9,684 |
Cobhair Barraigh | - | 10,000 |
Western Isles Community Care Fora (Musical Memories) | - | 3,298 |
Western Isles Community Care Fora (Community Health & Wellbeing) | - | 2,500 |
NHS Western Isles - capital grant expended | - | 19,900 |
SportsHarris | 17,886 | - |
Access Panel | 8,368 | - |
The total grants paid to individuals during the year was as follows: |
31.3.24 | 31.3.23 |
£ | £ |
Harship support grants | 6,996 | - |
HARRIS VOLUNTARY SERVICE |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
7. | SUPPORT COSTS |
Governance |
Management | costs | Totals |
£ | £ | £ |
Charitable activities | 23,478 | 1,514 | 24,992 |
Support costs, included in the above, are as follows: |
Management |
31.3.24 | 31.3.23 |
Charitable | Total |
activities | activities |
£ | £ |
Office expenses and equipment | 9,795 | 8,148 |
Postage and telephone | 2,164 | 2,224 |
Printing and stationery | 6,685 | 5,822 |
Conference and travel | - | 1,868 |
Rent | 3,716 | 3,535 |
Insurance | 1,118 | 1,244 |
23,478 | 22,841 |
Governance costs |
31.3.24 | 31.3.23 |
Charitable | Total |
activities | activities |
£ | £ |
Accountancy fees | 1,490 | 1,608 |
Meeting expenses (HVS) | 24 | 24 |
1,514 | 1,632 |
8. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. |
HARRIS VOLUNTARY SERVICE |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
9. | STAFF COSTS |
The average monthly number of employees during the year was as follows: |
31.3.24 | 31.3.23 |
All employees |
10. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
funds | funds | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Other trading activities |
Total |
EXPENDITURE ON |
Charitable activities |
26,804 | 151,589 |
Total |
NET INCOME/(EXPENDITURE) | ( |
) |
Transfers between funds | 591 | (591 | ) | - |
Net movement in funds | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 138,152 | 66,630 |
TOTAL FUNDS CARRIED FORWARD | 152,690 | 65,133 | 217,823 |
HARRIS VOLUNTARY SERVICE |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
11. | TANGIBLE FIXED ASSETS |
Fixtures |
and | Office |
fittings | equipment | Totals |
£ | £ | £ |
COST |
At 1 April 2023 and 31 March 2024 |
DEPRECIATION |
At 1 April 2023 and 31 March 2024 |
NET BOOK VALUE |
At 31 March 2024 |
At 31 March 2023 |
12. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.3.24 | 31.3.23 |
£ | £ |
Trade debtors |
Other debtors |
Accrued income | - | 395 |
13. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.3.24 | 31.3.23 |
£ | £ |
Trade creditors |
Social security and other taxes |
Pension Control Account | - | 517 |
Accrued expenses |
HARRIS VOLUNTARY SERVICE |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
14. | MOVEMENT IN FUNDS |
Net | Transfers |
movement | between | At |
At 1.4.23 | in funds | funds | 31.3.24 |
£ | £ | £ | £ |
Unrestricted funds |
General fund | 71,017 | (5,469 | ) | (903 | ) | 64,645 |
De Tha Dol | 81,673 | 16,702 | - | 98,375 |
11,233 | ( |
) |
Restricted funds |
War Memorial | 2,768 | (2,802 | ) | 34 | - |
Childrens | 101 | - | - | 101 |
Sports and Leisure | 17,886 | (17,886 | ) | - | - |
Access Panel | 8,368 | (8,368 | ) | - | - |
General | 19,631 | (16,910 | ) | 869 | 3,590 |
WI Lifestyle Lottery | 231 | 1,253 | - | 1,484 |
Independant Age Cost of Living | 16,148 | (16,148 | ) | - | - |
(60,861 | ) |
TOTAL FUNDS | (49,628 | ) | 168,195 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 80,728 | (86,197 | ) | (5,469 | ) |
De Tha Dol | 17,789 | (1,087 | ) | 16,702 |
( |
) | 11,233 |
Restricted funds |
War Memorial | 100 | (2,902 | ) | (2,802 | ) |
Sports and Leisure | - | (17,886 | ) | (17,886 | ) |
Access Panel | - | (8,368 | ) | (8,368 | ) |
General | 970 | (17,880 | ) | (16,910 | ) |
WI Lifestyle Lottery | 4,562 | (3,309 | ) | 1,253 |
Independant Age Cost of Living | 1 | (16,149 | ) | (16,148 | ) |
( |
) | (60,861 | ) |
TOTAL FUNDS | ( |
) | (49,628 | ) |
HARRIS VOLUNTARY SERVICE |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
14. | MOVEMENT IN FUNDS - continued |
Comparatives for movement in funds |
Net | Transfers |
movement | between | At |
At 1.4.22 | in funds | funds | 31.3.23 |
£ | £ | £ | £ |
Unrestricted funds |
General fund | 71,588 | (1,162 | ) | 591 | 71,017 |
De Tha Dol | 66,564 | 15,109 | - | 81,673 |
138,152 | 13,947 | 591 | 152,690 |
Restricted funds |
War Memorial | 3,014 | (246 | ) | - | 2,768 |
Childrens | 101 | - | - | 101 |
Sports and Leisure | 17,886 | - | - | 17,886 |
Access Panel | 8,368 | - | - | 8,368 |
General | 5,000 | 14,631 | - | 19,631 |
Crown Estate | 7,500 | (7,500 | ) | - | - |
NatureScot (Trusts Warden Project) | 591 | - | (591 | ) | - |
WI Lifestyle Lottery | 4,270 | (4,039 | ) | - | 231 |
NHS WI | 19,900 | (19,900 | ) | - | - |
Independant Age Cost of Living | - | 16,148 | - | 16,148 |
66,630 | (906 | ) | (591 | ) | 65,133 |
TOTAL FUNDS | 204,782 | 13,041 | - | 217,823 |
HARRIS VOLUNTARY SERVICE |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
14. | 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 | 79,406 | (80,568 | ) | (1,162 | ) |
De Tha Dol | 17,741 | (2,632 | ) | 15,109 |
97,147 | (83,200 | ) | 13,947 |
Restricted funds |
War Memorial | 780 | (1,026 | ) | (246 | ) |
General | 18,000 | (3,369 | ) | 14,631 |
Crown Estate | - | (7,500 | ) | (7,500 | ) |
NatureScot (Trusts Warden Project) | 16,092 | (16,092 | ) | - |
WI Lifestyle Lottery | 5,527 | (9,566 | ) | (4,039 | ) |
NHS WI | - | (19,900 | ) | (19,900 | ) |
Community Menthal Health and Wellbeing Fund |
105,706 |
(105,706 |
) |
- |
Independant Age Cost of Living | 20,000 | (3,852 | ) | 16,148 |
166,105 | (167,011 | ) | (906 | ) |
TOTAL FUNDS | 263,252 | (250,211 | ) | 13,041 |
A current year 12 months and prior year 12 months combined position is as follows: |
Net | Transfers |
movement | between | At |
At 1.4.22 | in funds | funds | 31.3.24 |
£ | £ | £ | £ |
Unrestricted funds |
General fund | 71,588 | (6,631 | ) | (312 | ) | 64,645 |
De Tha Dol | 66,564 | 31,811 | - | 98,375 |
138,152 | 25,180 | (312 | ) | 163,020 |
Restricted funds |
War Memorial | 3,014 | (3,048 | ) | 34 | - |
Childrens | 101 | - | - | 101 |
Sports and Leisure | 17,886 | (17,886 | ) | - | - |
Access Panel | 8,368 | (8,368 | ) | - | - |
General | 5,000 | (2,279 | ) | 869 | 3,590 |
Crown Estate | 7,500 | (7,500 | ) | - | - |
NatureScot (Trusts Warden Project) | 591 | - | (591 | ) | - |
WI Lifestyle Lottery | 4,270 | (2,786 | ) | - | 1,484 |
NHS WI | 19,900 | (19,900 | ) | - | - |
66,630 | (61,767 | ) | 312 | 5,175 |
TOTAL FUNDS | 204,782 | (36,587 | ) | - | 168,195 |
HARRIS VOLUNTARY SERVICE |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
14. | MOVEMENT IN FUNDS - continued |
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 | 160,134 | (166,765 | ) | (6,631 | ) |
De Tha Dol | 35,530 | (3,719 | ) | 31,811 |
195,664 | (170,484 | ) | 25,180 |
Restricted funds |
War Memorial | 880 | (3,928 | ) | (3,048 | ) |
Sports and Leisure | - | (17,886 | ) | (17,886 | ) |
Access Panel | - | (8,368 | ) | (8,368 | ) |
General | 18,970 | (21,249 | ) | (2,279 | ) |
Crown Estate | - | (7,500 | ) | (7,500 | ) |
NatureScot (Trusts Warden Project) | 16,092 | (16,092 | ) | - |
WI Lifestyle Lottery | 10,089 | (12,875 | ) | (2,786 | ) |
NHS WI | - | (19,900 | ) | (19,900 | ) |
Community Menthal Health and Wellbeing Fund |
105,706 |
(105,706 |
) |
- |
Independant Age Cost of Living | 20,001 | (20,001 | ) | - |
171,738 | (233,505 | ) | (61,767 | ) |
TOTAL FUNDS | 367,402 | (403,989 | ) | (36,587 | ) |
Purpose of funds: |
Unrestricted |
General fund - This is the main account for general running expenses, wages etc |
De Tha Dol -This is a fortnightly community newsletter which is published and printed in-house by HVS. Members of HVS are entitled to free advertising in De Tha Dol. |
Restricted |
War Memorial - HVS raised funding to inscribe the War Memorial in Tarbert with the names of those lost in World War II, published a Roll of Honour, organised a Reunion Lunch in 1995 and in 2005, raised funding for its refurbishment in 1999 and continues to be involved in it's maintenance, in the annual Remembrance Day Service and in the Armed Forces Flag Day Service. The funds were transferred to the North Harris Trust during the year, for them to administer going forward. |
Childrens - Grant received from Scottish Welfare Award Network to go towards individual welfare grants for children. HVS responsible for administering this throughout the Western Isles. This fund has now closed but there is a small balance remaining which will be disbursed appropriately in due course. |
HARRIS VOLUNTARY SERVICE |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
14. | MOVEMENT IN FUNDS - continued |
Sports and Leisure - A public meeting was convened on 29 September 1993 by HVS following concerns in the community regarding the frequent closure of the Trainer Pool - the only leisure facility in Harris at that time. HVS raised £1.574m for the construction of Ionad Spors Eilean na Hearadh which was incorporated into the plans for the refurbishment of Sir E Scott School. The Centre was opened in October 2004. The centre is owned by Comhairle nan Eilean Siar and is run by Ionad Spors Eilean na Hearadh. Funds remaining at the year-end were available on application from Ionad Spors Eilean na Hearadh for equipment and other enhancements.The funds were transferred to the SportsHarris during the year, for them to administer going forward. |
Access Panel Fund (previously the Hardship Fund) - the balance in the accounts relates to a grant of £9,000 received during the year ended 31 March 2008 from "Disabled Access Scheme". This is to be used for the production of an Outer Hebrides Disabled Access Guide.The funds were transferred to the Access Panel, for them to administer going forward. |
General - to cover one-off projects in receipt of restricted funding. The balance at the year end relates to the Climate Change Arts project (£2,500), Tarbert in Bloom (£970) and the LACER project (£120). |
Western Isles Lifestyle Lottery - separate fund to deal with income and expenditure for this local lottery. |
Independent Age Cost of Living - grant received in 2022/23, with unspent funds of £11,662 returned during 2023/24. |
15. | RELATED PARTY DISCLOSURES |