| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 31 March 2025 |
| for |
| Voluntary Groups Sutherland |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 31 March 2025 |
| for |
| Voluntary Groups Sutherland |
| Voluntary Groups Sutherland |
| Contents of the Financial Statements |
| for the Year Ended 31 March 2025 |
| Page |
| Report of the Trustees | 1 | to | 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 | to | 8 |
| Notes to the Financial Statements | 9 | to | 16 |
| Voluntary Groups Sutherland (Registered number: SC154183) |
| Report of the Trustees |
| for the Year Ended 31 March 2025 |
| 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 2025. 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 |
| The company has been formed to promote the benefit of the public within Sutherland by - |
| (a) Advancing citizenship and community development, including rural and urban regeneration and the promotion of civic responsibility, volunteering, the voluntary sector and the effectiveness and efficiency of charities |
| (b) Advancement of Education |
| (c) Prevention and Relief of Poverty |
| (d) any other purpose that may reasonably be regarded as analogous to any of the preceding purposes (eg relief of unemployment) |
| In pursuance of the objects listed in above, the company shall have the following powers:- |
| To deliver the following main areas of activity:- |
| 1. Volunteering development |
| 2. Social Enterprise development |
| 3. Consulting, supporting, developing and representing the third sector. |
| 4. To take and organise action for the furtherance and improvement of education and skills, transport, health, employment, arts and crafts, heritage, environment, information, social welfare and consumer protection or other issues which are relevant to the quality of life within Sutherland |
| 5. Collaborating and working in partnership with public sector and private sector partners to improve the planning and delivery of public services by making them more responsive to the needs and aspirations of local communities |
| 6. Providing education, training and re-training opportunities and work experience |
| 7. Providing financial or technical assistance or advice to new businesses or existing businesses where it would lead to training and employment opportunities |
| Voluntary Groups Sutherland (Registered number: SC154183) |
| Report of the Trustees |
| for the Year Ended 31 March 2025 |
| ACHIEVEMENT AND PERFORMANCE |
| Charitable activities |
| We took the difficult decision to sell our building at the beginning of the year - we had been in Alba since 1999 when all of our five offices were occupied by other charities and we had a staff team of 3. Since the pandemic in 2020, rising costs and decreasing income led us to consider our future sustainability as we dropped to one member of staff and decreasing use of the building. |
| We successfully sold the building in the summer of 2024 and moved into rented office space in Lairg Community Centre with outreach hotdesking across the county. This moved has been welcomed by our member groups. It has also improved our finances - and it is hoped with the combination of interest and savings on running costs to employ staff in 2025/26. |
| Despite the upheaval of the move we managed to maintain our services. Membership remains high, with these groups reflecting the breadth and diversity of voluntary sector activity in Sutherland, set up to meet local needs. |
| Our main source of funding comes from the Scottish Government via the Highland Third Sector Interface and focus of activity is linked to outcomes encouraging and supporting:- Active Citizenship, Quality within the Third Sector and Community Empowerment and Co-production. There was a slight change to our contract with the removal of the Volunteer Development strand including Saltire Awards. |
| Over the year we assisted with 176 requests for support - advice on such topics as:- fundraising, constitutions, OSCR, Governance advice. And in particular we have had increased requests to help support alterations to governing documents. Helping groups keep abreast of new regulations and legislation, such as employment, company law, charities, health and safety, equalities and disclosures. |
| Independent Financial Examinations of accounts for small unincorporated charities for OSCR compliance continues to be a well-used service. We assist 54 groups in our area and find there is an increasing demand for this service. |
| VGS attends the Sutherland Community Partnership and some of its sub-groups which brings together public agencies, third sector organisations and other individuals to work collaboratively with the people of Sutherland to deliver better outcomes. |
| We continue to act as co-ordinator for The Gordonbush Project which runs a local Apprenticeship Scheme. The Project has secured funding to extend the scheme until 2025. The scheme is currently supporting 12 businesses and their apprentices. |
| We were awarded another £10k by the Anne Duchess of Westminster Fund to provide a Microgrant Fund for Sutherland. We recruited young people from across the county to sit on the Assessment Panel. We had two panel meetings and successfully allocated all funds. We have applied for a third round and hope to hear early April 2025. |
| We wish to thank the Scottish Government via the Highland Third Sector Interface, Anne Duchess of Westminster Fund, and SSE Gordonbush for continued financial assistance which has enabled VGS to support third sector activity and the community in Sutherland. |
| Voluntary Groups Sutherland (Registered number: SC154183) |
| Report of the Trustees |
| for the Year Ended 31 March 2025 |
| FINANCIAL REVIEW |
| Reserves policy |
| The company derives its income mainly from grants towards the running costs of its activities, augmented by office services and donations. |
| The Directors have established a policy whereby the unrestricted funds held should be at least 9 months of general expenditure, maintenance/repair fund for the building and staff redundancy costs. It is the view of the directors that these reserves are adequate for the company to continue the current activities in the event of a significant drop in funding. |
| 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. |
| The governing documents of the charity are the Memorandum and Articles of the Association of the company, which was incorporated on 9th November 1994 as a company limited by guarantee of £1 per member, and which has no share capital. Permission has been obtained from the Registrar of Companies to omit the word "limited" from the company's name. |
| The names of the persons who served as directors during the year and up to the date of this report are listed above. The Articles of Association require that there should be a maximum of fifteen and a minimum of five directors, and they are elected from the membership at the annual general meeting of the company. One third of the directors fall due to retire at the AGM, and, being eligible, may offer themselves for re-election. |
| The charity is administered by the board of directors who meet together regularly. Day to day running of the company is carried out by paid staff. Directors are not remunerated for their work. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| Registered Charity number |
| Registered office |
| Trustees |
| Voluntary Groups Sutherland (Registered number: SC154183) |
| Report of the Trustees |
| for the Year Ended 31 March 2025 |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Company Secretary |
| Independent Examiner |
| Marcus D. MacIver |
| Mackay & Co |
| Chartered Accountants |
| Unit 8 |
| Golspie Business Park |
| Golspie |
| Sutherland |
| KW10 6UB |
| This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. |
| Approved by order of the board of trustees on |
| Independent Examiner's Report to the Trustees of |
| Voluntary Groups Sutherland |
| I report on the accounts for the year ended 31 March 2025 set out on pages six to sixteen. |
| 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. |
| Marcus D. MacIver |
| The Institute of Chartered Accountants of Scotland |
| Mackay & Co |
| Chartered Accountants |
| Unit 8 |
| Golspie Business Park |
| Golspie |
| Sutherland |
| KW10 6UB |
| 18 July 2025 |
| Voluntary Groups Sutherland |
| Statement of Financial Activities |
| for the Year Ended 31 March 2025 |
| 31.3.25 | 31.3.24 |
| Unrestricted | Restricted | Total | Total |
| fund | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Charitable activities | 3 |
| Investment income | 2 |
| Other income |
| Total |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME/(EXPENDITURE) | ( |
) |
| Transfers between funds | 12 | 48,460 | (48,460 | ) | - | - |
| Net movement in funds | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 236,997 |
| Voluntary Groups Sutherland (Registered number: SC154183) |
| Balance Sheet |
| 31 March 2025 |
| 31.3.25 | 31.3.24 |
| Unrestricted | Restricted | Total | Total |
| fund | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 9 |
| CURRENT ASSETS |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 10 | ( |
) | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| ACCRUALS AND DEFERRED INCOME | 11 | ( |
) | ( |
) | ( |
) |
| NET ASSETS |
| FUNDS | 12 |
| Unrestricted funds | 188,537 |
| Restricted funds: |
| Property fund | - | 48,460 |
| TOTAL FUNDS | 236,997 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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. |
| Voluntary Groups Sutherland (Registered number: SC154183) |
| Balance Sheet - continued |
| 31 March 2025 |
| 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 |
| Voluntary Groups Sutherland |
| Notes to the Financial Statements |
| for the Year Ended 31 March 2025 |
| 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. |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
| Freehold property | - |
| Office equipment and fittings | - |
| Computer equipment | - |
| 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. |
| Voluntary Groups Sutherland |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 2. | INVESTMENT INCOME |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Rents received |
| Deposit account interest |
| 3. | INCOME FROM CHARITABLE ACTIVITIES |
| 31.3.25 | 31.3.24 |
| Activity | £ | £ |
| Grants | General | 72,360 | 70,059 |
| Grants received, included in the above, are as follows: |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Scottish Government | 60,141 | 66,474 |
| Gordonbush Windfarm - Apprentice Scheme | 6,060 | 1,000 |
| SSE - Work Placement | 660 | - |
| HIE | 1,386 | - |
| Highland Third Sector Interface | 1,254 | - |
| Anne Duchess of Westminster Fund | 2,859 | 2,585 |
| 72,360 | 70,059 |
| 4. | SUPPORT COSTS |
| Governance |
| costs |
| £ |
| General | 10,260 |
| 5. | NET INCOME/(EXPENDITURE) |
| Net income/(expenditure) is stated after charging/(crediting): |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Depreciation - owned assets |
| Surplus on disposal of fixed assets | ( |
) |
| Voluntary Groups Sutherland |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 6. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. |
| Trustees' expenses |
| There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. |
| 7. | STAFF COSTS |
| The average monthly number of employees during the year was as follows: |
| 31.3.25 | 31.3.24 |
| Voluntary Groups Sutherland |
| 8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted | Restricted | Total |
| fund | funds | funds |
| £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Charitable activities |
| Investment income |
| Total |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
| Transfers between funds | 5,286 | (5,286 | ) | - |
| Net movement in funds | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | 182,327 | 55,646 |
| Voluntary Groups Sutherland |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
| Unrestricted | Restricted | Total |
| fund | funds | funds |
| £ | £ | £ |
| TOTAL FUNDS CARRIED FORWARD |
188,537 |
48,460 |
236,997 |
| 9. | TANGIBLE FIXED ASSETS |
| Office |
| equipment |
| Freehold | and | Computer |
| property | fittings | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 April 2024 |
| Disposals | ( |
) | ( |
) |
| At 31 March 2025 |
| DEPRECIATION |
| At 1 April 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| Voluntary Groups Sutherland |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Accrued expenses |
| 11. | ACCRUALS AND DEFERRED INCOME |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Accruals and deferred income | 29,321 | 33,083 |
| 12. | MOVEMENT IN FUNDS |
| Net | Transfers |
| movement | between | At |
| At 1.4.24 | in funds | funds | 31.3.25 |
| £ | £ | £ | £ |
| Unrestricted funds |
| General fund | 188,537 | 168,894 | 48,460 | 405,891 |
| Restricted funds |
| Property fund | 48,460 | - | (48,460 | ) | - |
| TOTAL FUNDS | 168,894 | 405,891 |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 227,764 | (58,870 | ) | 168,894 |
| Restricted funds |
| Restricted | 13,595 | (13,595 | ) | - |
| TOTAL FUNDS | ( |
) | 168,894 |
| Voluntary Groups Sutherland |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 12. | MOVEMENT IN FUNDS - continued |
| Comparatives for movement in funds |
| Net | Transfers |
| movement | between | At |
| At 1.4.23 | in funds | funds | 31.3.24 |
| £ | £ | £ | £ |
| Unrestricted funds |
| General fund | 182,327 | 924 | 5,286 | 188,537 |
| Restricted funds |
| D A Lovell Trust Fund | 5,247 | 39 | (5,286 | ) | - |
| Property fund | 50,399 | (1,939 | ) | - | 48,460 |
| 55,646 | (1,900 | ) | (5,286 | ) | 48,460 |
| TOTAL FUNDS | 237,973 | (976 | ) | - | 236,997 |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 78,505 | (77,581 | ) | 924 |
| Restricted funds |
| Restricted | 3,585 | (3,585 | ) | - |
| D A Lovell Trust Fund | 39 | - | 39 |
| Property fund | - | (1,939 | ) | (1,939 | ) |
| 3,624 | (5,524 | ) | (1,900 | ) |
| TOTAL FUNDS | 82,129 | (83,105 | ) | (976 | ) |
| Voluntary Groups Sutherland |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 12. | MOVEMENT IN FUNDS - continued |
| A current year 12 months and prior year 12 months combined position is as follows: |
| Net | Transfers |
| movement | between | At |
| At 1.4.23 | in funds | funds | 31.3.25 |
| £ | £ | £ | £ |
| Unrestricted funds |
| General fund | 182,327 | 169,818 | 53,746 | 405,891 |
| Restricted funds |
| D A Lovell Trust Fund | 5,247 | 39 | (5,286 | ) | - |
| Property fund | 50,399 | (1,939 | ) | (48,460 | ) | - |
| 55,646 | (1,900 | ) | (53,746 | ) | - |
| TOTAL FUNDS | 237,973 | 167,918 | - | 405,891 |
| 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 | 306,269 | (136,451 | ) | 169,818 |
| Restricted funds |
| Restricted | 17,180 | (17,180 | ) | - |
| D A Lovell Trust Fund | 39 | - | 39 |
| Property fund | - | (1,939 | ) | (1,939 | ) |
| 17,219 | (19,119 | ) | (1,900 | ) |
| TOTAL FUNDS | 323,488 | (155,570 | ) | 167,918 |
| Voluntary Groups Sutherland |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 13. | RELATED PARTY DISCLOSURES |