Charity registration number SC032354 (Scotland)
Company registration number SC239320
THE OBAN YOUTH CAFE PROJECT LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
THE OBAN YOUTH CAFE PROJECT LTD
LEGAL AND ADMINISTRATIVE INFORMATION
I A Jackson
D Macaskill
Dr F A MacLennan
K Mcluckie
W A G Craik
Secretary
Charity number (Scotland)
SC032354
Company number
SC239320
Registered office
4 Albany Terrace
Oban
Argyll
PA34 5NY
THE OBAN YOUTH CAFE PROJECT LTD
CONTENTS
Page
report
1 - 4
Accountants' report
5
Statement of financial activities
6
Balance sheet
7
Notes to the financial statements
8 - 14
THE OBAN YOUTH CAFE PROJECT LTD
REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 1 -

The present their annual report and financial statements for the year ended 30 November 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the 's governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

The objects and principal activity of the company were to provide a safe supportive alcohol and drug free place for the youth of Oban and the surrounding area.

 

The original aims of the project were to provide an alcohol and drug-free environment for local young people to meet together and to assist them in realising their potential to contribute to society in a positive manner remains at the heart of our work.

 

The company's objects shall be to promote the benefit of young persons of Oban and its environs without distinction of sex, sexuality, political, religious or other opinions by associating the local statutory authorities, voluntary organisations and inhabitants in a common effort to advance education and to provide facilities, or assist in the provision of facilities, in the interest of social welfare for recreation and other leisure time occupation so that the conditions of life of said young people may be improved and to provide or assist in the provision of an alcohol and drug free café for activities promoted by the company" Oban Youth Café's Memorandum and Articles; p2; 2002

Public benefit

The have paid due regard to guidance issued by the Charity Commission in deciding what activities the should undertake.

THE OBAN YOUTH CAFE PROJECT LTD
REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 2 -

Firstly, we would like to say a big thank you to all the young people who have participated in youth café activities, you’re all amazing.

 

We would also like to thank all the organisations we have worked closely with this year, particularly Active Schools, Live Argyll, Oban High School, Rockfield Primary School, The Soundsystem Project, Inspiralba, Hebridean Pursuits, ADP, Atlantis, H2O, ALI Energy, LoHo, Hope Kitchen, Re_Store and North Argyll Young Carers and thank you to all our funders; we continue to be extremely grateful for your support:

 

Our funders:

  1. Children in Need

  2. The National Lottery Community Fund – Young Start

  3. UK Youth – Pears Foundation

  4. Link Group Limited

  5. ADP (Argyll & Drug Partnership)

  6. CCLD (Community led local development)

  7. ICF (Investing in Communities Fund)

  8. The Neighbourly (Sainsburys)

  9. The Inchyre Trust

  10. Groundworks UK (Tesco)

 

This report covers 12 months of activity from 1st December 2023 to 30th November 2024.

 

In this period, we have worked with 221 different young people throughout the whole year. This was made up of 150 group sessions, 48 1-1 sessions, 26 external sessions and 14 holiday sessions.

 

 

 

 

THE OBAN YOUTH CAFE PROJECT LTD
REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 3 -

Extra things we’ve been involved with include 1 afternoon running the Youth Zone for Oban Pride, helping at H2O’s lock in @ Atlantis (this is an event for the new S1s in October that sees over 100 young people in the sport centre from 8pm-8am), being part of a film event for the Connecting Communities Collective & 1 winter craft & coffee shop, as part of the winter festival.

 

 

Young people’s confidence was supported and developed across all the groups we ran. However, it was particularly supported when:

 


 

 

 

 

 

 

 

Achievements and performance
Significant activities and achievements against objectives
Financial review
Reserves policy

It is the policy of the that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the ’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

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.

The trustees who are also the directors for the purpose of company law, who served during the year and up to the date of signature of the year were:

I A Jackson
D Macaskill
Dr F A MacLennan
K Mcluckie
W A G Craik
THE OBAN YOUTH CAFE PROJECT LTD
REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 4 -
Recruitment and appointment of trustees

The Board of Directors consists of individuals with a range of skills and, in the event of particular skills being lost due to retirement; individuals are approached to offer themselves for election to the Board of Directors. The Management committee consist of three current Directors and two other members along with the Project Co-ordinator

 

The company's current policy concerning the payment of trade creditors is to:

 

Organisational structure

The Board of Directors/Management committee meet bi-monthly and where appropriate, more frequently as required. The Board of Directors delegate day-to day responsibility for running of the project to the Project Co-ordinator who is responsible for ensuring that the charity delivers the services specified and the key performance indicators are met. The Project Co-ordinator is also responsible for the individual supervision of the staff and ensuring that the team continue to develop their skills and working practices in line with good practice.

The report was approved by the Board of .

I A Jackson
29 April 2025
THE OBAN YOUTH CAFE PROJECT LTD
ICAS ACCOUNTANTS' REPORT TO THE  ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE OBAN YOUTH CAFE PROJECT LTD FOR THE YEAR ENDED 30 NOVEMBER 2024
- 5 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Oban Youth Cafe Project Ltd for the year ended 30 November 2024, which comprise the statement of financial activities and the related notes from the charity’s accounting records and from information and explanations you have given us.

 

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made to the charity's , as a body, in accordance with the terms of our engagement letter dated .......................... Our work has been undertaken solely to prepare for your approval the financial statements of The Oban Youth Cafe Project Ltd and state those matters that we have agreed to state to the charity's , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Oban Youth Cafe Project Ltd and the charity's as a body, for our work or for this report.

It is your duty to ensure that The Oban Youth Cafe Project Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and surplus of The Oban Youth Cafe Project Ltd. You consider that The Oban Youth Cafe Project Ltd is exempt from the statutory audit requirement for the year, and is not required to obtain an independent examiner's report.

We have not been instructed to carry out an audit or a review of the financial statements of The Oban Youth Cafe Project Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

ICAS Accountants
29 April 2025
THE OBAN YOUTH CAFE PROJECT LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 6 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
15,960
83,119
99,079
22,548
88,379
110,927
Charitable activities
4
1,117
-
1,117
1,919
-
1,919
Total income
17,077
83,119
100,196
24,467
88,379
112,846
Expenditure on:
Charitable activities
5
15,596
80,280
95,876
17,583
59,136
76,719
Total expenditure
15,596
80,280
95,876
17,583
59,136
76,719
Net income
1,481
2,839
4,320
6,884
29,243
36,127
Transfers between funds
-
-
-
(2,780)
2,780
-
Net movement in funds
7
1,481
2,839
4,320
4,104
32,023
36,127
Reconciliation of funds:
Fund balances at 1 December 2023
48,355
49,678
98,033
44,251
17,655
61,906
Fund balances at 30 November 2024
49,836
52,517
102,353
48,355
49,678
98,033

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE OBAN YOUTH CAFE PROJECT LTD
BALANCE SHEET
AS AT
30 NOVEMBER 2024
30 November 2024
- 7 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
11
258
315
Current assets
Cash at bank and in hand
105,367
99,880
Creditors: amounts falling due within one year
12
(3,272)
(2,162)
Net current assets
102,095
97,718
Total assets less current liabilities
102,353
98,033
The funds of the
Restricted income funds
13
52,517
49,678
Unrestricted funds
14
49,836
48,355
102,353
98,033

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 November 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the on 29 April 2025
I A Jackson
Company registration number SC239320 (Scotland)
THE OBAN YOUTH CAFE PROJECT LTD
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 8 -
1
Accounting policies
Charity information

The Oban Youth Cafe Project Ltd is a private company limited by guarantee incorporated in Scotland. The registered office is 4 Albany Terrace, Oban, Argyll, PA34 5NY.

1.1
Accounting convention

The financial statements have been prepared in accordance with the 's governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The is a Public Benefit Entity as defined by FRS 102.

 

The has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the . Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the have a reasonable expectation that the has adequate resources to continue in operational existence for the foreseeable future. Thus the continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the .
1.4
Income
Income is recognised when the is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
THE OBAN YOUTH CAFE PROJECT LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
1
Accounting policies
(Continued)
- 9 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15%

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

THE OBAN YOUTH CAFE PROJECT LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
1
Accounting policies
(Continued)
- 10 -
Derecognition of financial liabilities

Financial liabilities are derecognised when the ’s contractual obligations expire or are discharged or cancelled.

1.9
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Critical accounting estimates and judgements

In the application of the ’s accounting policies, the are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Donations and gifts
602
-
602
765
-
765
Grants
15,358
83,119
98,477
21,783
88,379
110,162
15,960
83,119
99,079
22,548
88,379
110,927
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Other
Other income
1,117
1,919
Charitable trading income

Sale of goods

THE OBAN YOUTH CAFE PROJECT LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 11 -
5
Expenditure on charitable activities
Youth cafe project
Youth cafe project
2024
2023
£
£
Direct costs
Staff costs
60,645
43,469
Depreciation and impairment
57
67
Insurance
567
1,013
Light & Heat
2,388
2,722
Telephone & IT
1,679
520
Post & Stationery
748
574
Sundries
2,833
2,604
Rent
10,227
9,600
Repairs & Maint
2,227
901
Accountancy & Book-keeping
3,901
1,020
Payroll Admin
700
706
Profession/training & educat trips
774
163
Purchases
2,377
7,086
Professional fees
3,676
6,067
Bank chgs
227
207
Outreach
2,850
-
95,876
76,719
Analysis by fund
Unrestricted funds
15,596
17,583
Restricted funds
80,280
59,136
95,876
76,719
6
Description of charitable activities
Youth cafe project

 

7
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
57
67
8
None of the  (or any persons connected with them) received any remuneration or benefits from the during the year.
THE OBAN YOUTH CAFE PROJECT LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 12 -
9
Employees

The average monthly number of employees during the year was:5

2024
2023
Number
Number
5
5
Employment costs
2024
2023
£
£
Wages and salaries
60,645
43,469
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
10
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

11
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 December 2023
14,658
At 30 November 2024
14,658
Depreciation and impairment
At 1 December 2023
14,343
Depreciation charged in the year
57
At 30 November 2024
14,400
Carrying amount
At 30 November 2024
258
At 30 November 2023
315
THE OBAN YOUTH CAFE PROJECT LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 13 -
12
Creditors: amounts falling due within one year
2024
2023
£
£
Other taxation and social security
576
709
Trade creditors
2,696
1,453
3,272
2,162
13
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 December 2023
Incoming resources
Resources expended
Transfers
At 30 November 2024
£
£
£
£
£
(8,693)
8,694
(1)
-
-
Calmac
1,382
-
(1,382)
-
-
Carsons Fund
6,180
-
-
-
6,180
CLLD
1,393
2,340
(3,733)
-
-
Children in Need
10,987
26,892
(27,749)
-
10,130
ICF
158
5,641
(4,320)
-
1,479
Hugh Fraser
3,662
-
(3,662)
-
-
Inspire Alba
2,857
1,407
(2,929)
-
1,335
Lottery Funding
16,500
31,645
(28,008)
-
20,137
Public Health Youth
5,000
-
-
-
5,000
Youth Work
737
-
(737)
-
-
Link Club
400
-
(330)
-
70
Neighbourly Sainsburys
500
-
(500)
-
-
Groundworks Tesco
1,000
-
(736)
-
264
ABTSI ADP + 16
7,615
-
(5,414)
-
2,201
Contracts - ADP School Service
-
6,500
(779)
-
5,721
49,678
83,119
(80,280)
-
52,517
Previous year:
At 1 December 2022
Incoming resources
Resources expended
Transfers
At 30 November 2023
£
£
£
£
£
Restricted
17,655
88,379
(59,136)
2,780
49,678
THE OBAN YOUTH CAFE PROJECT LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 14 -
14
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 December 2023
Incoming resources
Resources expended
Transfers
At 30 November 2024
£
£
£
£
£
Designated
18,500
-
-
-
18,500
Unrestricted
29,855
17,077
(15,596)
-
31,336
48,355
17,077
(15,596)
-
49,836
Previous year:
At 1 December 2022
Incoming resources
Resources expended
Transfers
At 30 November 2023
£
£
£
£
£
Gen
44,251
24,467
(17,583)
(2,780)
48,355
15
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 30 November 2024:
Tangible assets
258
-
258
Current assets/(liabilities)
49,578
52,517
102,095
49,836
52,517
102,353
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 30 November 2023:
Tangible assets
315
-
315
Current assets/(liabilities)
48,040
49,678
97,718
48,355
49,678
98,033
16
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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