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REGISTERED COMPANY NUMBER: SC154183 (Scotland)
REGISTERED CHARITY NUMBER: SC01528














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
SC154183 (Scotland)

Registered Charity number
SC01528

Registered office
c/o Lairg Community Centre
Main Street
Lairg
Sutherland
IV27 4DB

Trustees
Charlotte Gibson Vice Chair
Deirdre Mackay
Linda Munro
Frances Gunn
Ellen Lindsay Chair
Marieanne Hutchison
Joan MacKay
Christine MacKay Treasurer


Voluntary Groups Sutherland (Registered number: SC154183)

Report of the Trustees
for the Year Ended 31 March 2025


REFERENCE AND ADMINISTRATIVE DETAILS
Company Secretary
Christine Ross

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 18 July 2025 and signed on its behalf by:





Ellen Lindsay - Trustee

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 7,891 1,376 9,267 7,582

Charitable activities 3
General 60,141 12,219 72,360 70,059

Investment income 2 3,332 - 3,332 4,488
Other income 156,400 - 156,400 -
Total 227,764 13,595 241,359 82,129

EXPENDITURE ON
Charitable activities
General 58,870 13,595 72,465 83,105

NET INCOME/(EXPENDITURE) 168,894 - 168,894 (976 )
Transfers between funds 12 48,460 (48,460 ) - -
Net movement in funds 217,354 (48,460 ) 168,894 (976 )

RECONCILIATION OF FUNDS
Total funds brought forward 188,537 48,460 236,997 237,973

TOTAL FUNDS CARRIED FORWARD 405,891 - 405,891 236,997

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 2,795 - 2,795 52,201

CURRENT ASSETS
Cash at bank and in hand 403,845 29,321 433,166 218,629

CREDITORS
Amounts falling due within one year 10 (749 ) - (749 ) (750 )

NET CURRENT ASSETS 403,096 29,321 432,417 217,879

TOTAL ASSETS LESS CURRENT
LIABILITIES

405,891

29,321

435,212

270,080

ACCRUALS AND DEFERRED INCOME 11 - (29,321 ) (29,321 ) (33,083 )

NET ASSETS 405,891 - 405,891 236,997
FUNDS 12
Unrestricted funds 405,891 188,537
Restricted funds:
Property fund - 48,460
TOTAL FUNDS 405,891 236,997

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 18 July 2025 and were signed on its behalf by:





Charlotte Gibson - Trustee

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 - in accordance with the property
Office equipment and fittings - 20% on cost
Computer equipment - 25% 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.


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 1,029 4,070
Deposit account interest 2,303 418
3,332 4,488

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 806 2,987
Surplus on disposal of fixed assets (156,400 ) -


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 1 4

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

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 7,582 - 7,582

Charitable activities
General 66,474 3,585 70,059

Investment income 4,449 39 4,488
Total 78,505 3,624 82,129

EXPENDITURE ON
Charitable activities
General 77,581 5,524 83,105

NET INCOME/(EXPENDITURE) 924 (1,900 ) (976 )
Transfers between funds 5,286 (5,286 ) -
Net movement in funds 6,210 (7,186 ) (976 )

RECONCILIATION OF FUNDS
Total funds brought forward 182,327 55,646 237,973


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 97,195 16,066 16,434 129,695
Disposals (97,195 ) - - (97,195 )
At 31 March 2025 - 16,066 16,434 32,500
DEPRECIATION
At 1 April 2024 48,595 14,164 14,735 77,494
Charge for year - 425 381 806
Eliminated on disposal (48,595 ) - - (48,595 )
At 31 March 2025 - 14,589 15,116 29,705
NET BOOK VALUE
At 31 March 2025 - 1,477 1,318 2,795
At 31 March 2024 48,600 1,902 1,699 52,201


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 749 750

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 236,997 168,894 - 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 241,359 (72,465 ) 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

There were no related party transactions for the year ended 31 March 2025.