IRIS Accounts Production v24.2.0.383 Other Company accounts True false Pounds 1.4.23 31.3.24 31.3.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC1977732023-03-31SC1977732024-03-31SC1977732023-04-012024-03-31SC1977732022-03-31SC1977732022-04-012023-03-31SC1977732023-03-31SC197773ns0:CharitableCompanyLimitedByGuarantee2023-04-012024-03-31SC197773ns15:PoundSterling2023-04-012024-03-31SC197773ns11:FRS1022023-04-012024-03-31SC197773ns11:IndependentExaminationCharity2023-04-012024-03-31SC197773ns11:SmallCompaniesRegimeForAccounts2023-04-012024-03-31SC197773ns11:FullAccounts2023-04-012024-03-31SC197773ns11:CharitiesSORP2023-04-012024-03-31SC197773ns16:EnglandWales2023-04-012024-03-31SC197773ns11:RegisteredOffice2023-04-012024-03-31SC197773ns0:Trustee32023-04-012024-03-31SC197773ns0:Trustee42023-04-012024-03-31SC197773ns0:Trustee52023-04-012024-03-31SC197773ns0:Trustee22023-04-012024-03-31SC197773ns0:Trustee62023-04-012024-03-31SC197773ns0:Trustee12023-04-012024-03-31SC197773ns0:Trustee72023-04-012024-03-31SC197773ns0:Trustee82023-04-012024-03-31SC197773ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC197773ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC197773ns0:Activity82023-04-012024-03-31SC197773ns0:Activity8ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC197773ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC197773ns0:Activity82022-04-012023-03-31SC197773ns0:Activity112023-04-012024-03-31SC197773ns0:Activity11ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC197773ns0:Activity11ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC197773ns0:Activity112022-04-012023-03-31SC197773ns0:TotalUnrestrictedFunds2023-03-31SC197773ns0:TotalRestrictedIncomeFunds2023-03-31SC197773ns0:TotalUnrestrictedFunds2024-03-31SC197773ns0:TotalRestrictedIncomeFunds2024-03-31SC197773ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-03-31SC197773ns0:TotalRestrictedIncomeFundsns10:WithinOneYear2024-03-31SC197773ns10:WithinOneYear2024-03-31SC197773ns10:WithinOneYear2023-03-31SC197773ns10:FurnitureFittingsToolsEquipment2023-04-012024-03-31SC19777322023-04-012024-03-31SC19777312023-04-012024-03-31SC19777312022-04-012023-03-31SC197773ns0:TotalUnrestrictedFunds2022-04-012023-03-31SC197773ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC197773ns0:Activity8ns0:TotalUnrestrictedFunds2022-04-012023-03-31SC197773ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC197773ns10:FurnitureFittings2023-03-31SC197773ns10:ComputerEquipment2023-03-31SC197773ns10:FurnitureFittings2024-03-31SC197773ns10:ComputerEquipment2024-03-31SC197773ns10:FurnitureFittings2023-03-31SC197773ns10:ComputerEquipment2023-03-31
REGISTERED COMPANY NUMBER: SC197773 (Scotland)
REGISTERED CHARITY NUMBER: SC000788














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
SC197773 (Scotland)

Registered Charity number
SC000788

Registered office
Room 15 Old Primary School
West Tarbert
Isle Of Harris
HS3 3BG

Trustees
L Macdonald
J G Mitchell
P A Munro
D A Loomes
S A Rasmussen
B Mackay
G McNally (appointed 13.4.24)
T Macleod (appointed 13.4.24)

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 2 October 2024 and signed on its behalf by:





D A Loomes - Trustee

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 66,476 102 66,578 224,955

Other trading activities 3 32,041 5,531 37,572 38,297
Total 98,517 5,633 104,150 263,252

EXPENDITURE ON
Charitable activities 4
Salary costs 51,530 3,643 55,173 71,818
Charitable activities 35,754 62,851 98,605 178,393
Total 87,284 66,494 153,778 250,211

NET INCOME/(EXPENDITURE) 11,233 (60,861 ) (49,628 ) 13,041
Transfers between funds 14 (903 ) 903 - -
Net movement in funds 10,330 (59,958 ) (49,628 ) 13,041

RECONCILIATION OF FUNDS
Total funds brought forward 152,690 65,133 217,823 204,782

TOTAL FUNDS CARRIED FORWARD 163,020 5,175 168,195 217,823

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 6,250 - 6,250 5,389
Cash at bank 160,856 13,543 174,399 227,378
167,106 13,543 180,649 232,767

CREDITORS
Amounts falling due within one year 13 (4,086 ) (8,368 ) (12,454 ) (14,944 )

NET CURRENT ASSETS 163,020 5,175 168,195 217,823

TOTAL ASSETS LESS CURRENT
LIABILITIES

163,020

5,175

168,195

217,823

NET ASSETS 163,020 5,175 168,195 217,823
FUNDS 14
Unrestricted funds 163,020 152,690
Restricted funds 5,175 65,133
TOTAL FUNDS 168,195 217,823

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 2 October 2024 and were signed on its behalf by:





B Mackay - Trustee

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 - 33% depreciaton 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.

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 2,277 220
Grants 64,301 - 64,301 224,735
66,476 102 66,578 224,955

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 37,572 38,297


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 -
40,561 136,404


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 3 4

No employees received emoluments in excess of £60,000.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 65,028 159,927 224,955

Other trading activities 32,119 6,178 38,297
Total 97,147 166,105 263,252

EXPENDITURE ON
Charitable activities
Salary costs 56,396 15,422 71,818
Charitable activities 26,804 151,589 178,393
Total 83,200 167,011 250,211

NET INCOME/(EXPENDITURE) 13,947 (906 ) 13,041
Transfers between funds 591 (591 ) -
Net movement in funds 14,538 (1,497 ) 13,041

RECONCILIATION OF FUNDS
Total funds brought forward 138,152 66,630 204,782

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 6,453 19,077 25,530
DEPRECIATION
At 1 April 2023 and 31 March 2024 6,453 19,077 25,530
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 4,903 4,156
Other debtors 1,347 838
Accrued income - 395
6,250 5,389

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 2,886 7,699
Social security and other taxes - 3,203
Pension Control Account - 517
Accrued expenses 9,568 3,525
12,454 14,944


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
152,690 11,233 (903 ) 163,020
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 ) - -
65,133 (60,861 ) 903 5,175
TOTAL FUNDS 217,823 (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
98,517 (87,284 ) 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 )
5,633 (66,494 ) (60,861 )
TOTAL FUNDS 104,150 (153,778 ) (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

There were no related party transactions for the year ended 31 March 2024.