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)".
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
The have paid due regard to guidance issued by the Charity Commission in deciding what activities the should undertake.
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:
Children in Need
The National Lottery Community Fund – Young Start
UK Youth – Pears Foundation
Link Group Limited
ADP (Argyll & Drug Partnership)
CCLD (Community led local development)
ICF (Investing in Communities Fund)
The Neighbourly (Sainsburys)
The Inchyre Trust
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.
13 individual sessions for 16–24-year-olds & 36 individual sessions for high school pupils as part of their timetable.
34 support department groups (this group is part of the young people’s timetable and attended with the support staff too).
7 different Healthy Me sessions (this is an after-school transition group involving around 20 P7s from Rockfield in each group).
42 individual S1/S2 after-school drop-ins. Over the course of the year, we seen 34 different young people in this group, including 2 senior volunteer pupils.
42 individual 16+ groups ran throughout the year (this group is for young adults that have left school and is 2hrs long).
14 different holiday groups in the Youth Café from February – October including hosting a workshop for the Oban Mod over 2 days.
15 GIVE sessions (This is a holiday programme ran through the summer in partnership with Live Argyll and H2O, it involves volunteering in the community with reward days at the end of the programme).
9 Sound System sessions (this is a music programme ran by The Soundsystem Project) This included a Saturday evening as part of the winter festival.
16 Friday night drop-ins @ The Well (This is a joint group with H20 & LIVE Argyll at the H2O premises on a Friday night for 2 hrs).
With Live Argyll & Active School’s we provided 4 Friday night, multi-sport sessions at the high school.
Summer Sensations. This is a multi-agency event for all new P7s and S1s from all over the Oban area over 2 days. We provided 10 sessions over 2 days and had 106 different young people attend our sessions.
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 mental health and wellbeing has been supported through most of the groups we ran. However, it was particularly supported when we provided 36 1-1 sessions with 2 different high school pupils as part of their timetable. These sessions were used to help the young people deal with particular areas that they were struggling with and they both completed a Dynamic Youth Award within the sessions.
Health and wellbeing are also being supported as part of a drugs and alcohol support service we offer to any young person in the high school.
Young people’s confidence was supported and developed across all the groups we ran. However, it was particularly supported when:
7 different young adults age between 16-24 were supported through the Spark Your Purpose programme. This is a pre-employability programme and we are the delivery partners for the Oban area for Inspiralba. Every young person we took on was supported for 13 weeks, either with weekly meet ups, phone calls or texts. We helped with driving lessons, on-line training, art projects, we were also able to get the young people various things to help them like a laptop, passport & provisional licence, and gym memberships and sports equipment.
14 young people took part in the music workshops delivered by The Soundsystem Project, where they learned about creating beats, lyrics and raps. They also ran their own session in the winter festival.
12 young people with additional support needs have attended weekly groups during term-time from December 2023 – November 2024. The group get the chance to do arts & crafts, play with friends on the Wii and X-box and play board games.
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.
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:
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:
settle the terms of payment with suppliers when agreeing the terms of each transaction;
ensure that suppliers are made aware of the terms of payment by inclusion of the relevant terms in contracts; and
pay in accordance with the company's contractual and other legal obligations.
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 .
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.
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 is a private company limited by guarantee incorporated in Scotland. The registered office is 4 Albany Terrace, Oban, Argyll, PA34 5NY.
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.
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.
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.
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.
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.
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:
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.
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).
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, 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, 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.
Financial liabilities are derecognised when the ’s contractual obligations expire or are discharged or cancelled.
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.
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.
Sale of goods
The average monthly number of employees during the year was:5
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
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.
There were no disclosable related party transactions during the year (2023 - none).