REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Year Ended 31 March 2024 |
for |
Loch Lomond and the Trossachs |
National Park Local Support Group |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Year Ended 31 March 2024 |
for |
Loch Lomond and the Trossachs |
National Park Local Support Group |
Loch Lomond and the Trossachs |
National Park Local Support Group |
Contents of the Financial Statements |
for the Year Ended 31 March 2024 |
Page |
Report of the Trustees | 1 | to | 2 |
Independent Examiner's Report | 3 |
Statement of Financial Activities | 4 |
Balance Sheet | 5 |
Notes to the Financial Statements | 6 | to | 7 |
Loch Lomond and the Trossachs |
National Park Local Support Group (Registered number: SC351714) |
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 |
The Loch Lomond and the Trossachs National Park Local Support Group operates for the advancement of public benefit throughout Scotland and, in particular, within the area of the Loch Lomond and The Trossachs National Park. The charitable purposes are the advancement of citizenship or community development; the advancement of the environmental protection or improvement; and the advancement of the education of the public in the conservation, protection and improvement of the physical and natural environment of the Area of Benefit. |
To achieve these objectives the company shall: |
1. | Raise awareness among those living and/or working within the Area of Benefit in relation to their rights in respect of the Area of Benefit. |
2. | Raise awareness among those living and/or working within the Area of Benefit in relation to all plans and proposals made by Loch Lomond and the Trossachs National Park Authority (the 'Park Authority'). |
3. | Act as representative of members of the public and, in particular, those living within the Area of Benefit in order that the collective opinion can be conveyed to the Park Authority. |
4. | Act as representative of members of the public and in particular, those living within the Area of Benefit in order that their support and services can be offered to the Park Authority on a voluntary basis. |
5. | Act as representative of members of the public and in particular, those living within the Area of Benefit in order that their collective interests can be outlined to domestic and international organisations comparable to the Park Authority. |
6. | Formulate and present proposals on behalf of members of the public and in particular, those living within the Area of Benefit to the Park Authority, which may enhance the Park. |
7. | Maintain, improve or provide public amenities within the Area of Benefit. |
8. | Pursue any other related purposes which may advance public benefit in respect of the Park. |
ACHIEVEMENT AND PERFORMANCE |
This year has again been a year of discussions and making contact with interested parties. The Trustees continue to be encouraged by the obvious support which exists for the aims of the company and for those who are taking it forward. |
FUTURE PLANS |
The company will continue to pursue its objectives. |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. |
Recruitment and appointment of new trustees |
The trustees, who are the directors of the company, are appointed as required by the existing Trustees in accordance with the Memorandum of Association. |
Organisational structure |
The Trustees meet as required. |
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. |
Loch Lomond and the Trossachs |
National Park Local Support Group (Registered number: SC351714) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
Registered office |
Trustees |
Company Secretary |
Independent Examiner |
Shona Brown CA |
Clements |
Chartered Accountants |
17 Colquhoun Square |
Helensburgh |
G84 8AD |
FINANCIAL REVIEW |
The Loch Lomond and the Trossachs National Park Local Support Group has no funds or bank account. |
Approved by order of the board of trustees on |
Independent Examiner's Report to the Trustees of |
Loch Lomond and the Trossachs |
National Park Local Support Group |
I report on the accounts for the year ended 31 March 2024 set out on pages four to seven. |
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. |
Shona Brown CA |
The Institute of Chartered Accountants of Scotland |
Clements |
Chartered Accountants |
17 Colquhoun Square |
Helensburgh |
G84 8AD |
4 December 2024 |
Loch Lomond and the Trossachs |
National Park Local Support Group |
Statement of Financial Activities |
for the Year Ended 31 March 2024 |
31.3.24 | 31.3.23 |
Unrestricted | Total |
fund | funds |
Notes | £ | £ |
NET INCOME |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | - |
Loch Lomond and the Trossachs |
National Park Local Support Group (Registered number: SC351714) |
Balance Sheet |
31 March 2024 |
31.3.24 | 31.3.23 |
Unrestricted | Total |
fund | funds |
Notes | £ | £ |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 4 |
TOTAL FUNDS | - |
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. |
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 |
Loch Lomond and the Trossachs |
National Park Local Support Group |
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. |
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. |
2. | 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. |
3. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted |
fund |
£ |
NET INCOME |
TOTAL FUNDS CARRIED FORWARD | - |
Loch Lomond and the Trossachs |
National Park Local Support Group |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
4. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1.4.23 | in funds | 31.3.24 |
£ | £ | £ |
TOTAL FUNDS | - | - |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
TOTAL FUNDS | - |
5. | RELATED PARTY DISCLOSURES |
6. | COMPANY LIMITED BY GUARANTEE |
The company is limited by guarantee, the liability of the members being limited to £1 each. |