IRIS Accounts Production v25.3.0.601 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC197773 2024-03-31 SC197773 2025-03-31 SC197773 2024-04-01 2025-03-31 SC197773 2023-03-31 SC197773 2023-04-01 2024-03-31 SC197773 2024-03-31 SC197773 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 SC197773 ns15:PoundSterling 2024-04-01 2025-03-31 SC197773 ns11:FRS102 2024-04-01 2025-03-31 SC197773 ns11:IndependentExaminationCharity 2024-04-01 2025-03-31 SC197773 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC197773 ns11:FullAccounts 2024-04-01 2025-03-31 SC197773 ns11:CharitiesSORP 2024-04-01 2025-03-31 SC197773 ns16:EnglandWales 2024-04-01 2025-03-31 SC197773 ns11:RegisteredOffice 2024-04-01 2025-03-31 SC197773 ns0:Trustee1 2024-04-01 2025-03-31 SC197773 ns0:Trustee2 2024-04-01 2025-03-31 SC197773 ns0:Trustee3 2024-04-01 2025-03-31 SC197773 ns0:Trustee4 2024-04-01 2025-03-31 SC197773 ns0:Trustee5 2024-04-01 2025-03-31 SC197773 ns0:Trustee6 2024-04-01 2025-03-31 SC197773 ns0:Trustee7 2024-04-01 2025-03-31 SC197773 ns0:Trustee8 2024-04-01 2025-03-31 SC197773 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC197773 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC197773 ns0:Activity8 2024-04-01 2025-03-31 SC197773 ns0:TotalUnrestrictedFunds ns0:Activity8 2024-04-01 2025-03-31 SC197773 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC197773 ns0:Activity8 2023-04-01 2024-03-31 SC197773 ns0:Activity11 2024-04-01 2025-03-31 SC197773 ns0:Activity11 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC197773 ns0:Activity11 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC197773 ns0:Activity11 2023-04-01 2024-03-31 SC197773 ns0:TotalUnrestrictedFunds 2024-03-31 SC197773 ns0:TotalRestrictedIncomeFunds 2024-03-31 SC197773 ns0:TotalUnrestrictedFunds 2025-03-31 SC197773 ns0:TotalRestrictedIncomeFunds 2025-03-31 SC197773 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-03-31 SC197773 ns10:WithinOneYear ns0:TotalRestrictedIncomeFunds 2025-03-31 SC197773 ns10:WithinOneYear 2025-03-31 SC197773 ns10:WithinOneYear 2024-03-31 SC197773 ns10:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 SC197773 2 2024-04-01 2025-03-31 SC197773 1 2024-04-01 2025-03-31 SC197773 1 2023-04-01 2024-03-31 SC197773 ns0:TotalUnrestrictedFunds 2023-04-01 2024-03-31 SC197773 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC197773 ns0:TotalUnrestrictedFunds ns0:Activity8 2023-04-01 2024-03-31 SC197773 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC197773 ns10:FurnitureFittings 2024-03-31 SC197773 ns10:ComputerEquipment 2024-03-31 SC197773 ns10:FurnitureFittings 2025-03-31 SC197773 ns10:ComputerEquipment 2025-03-31 SC197773 ns10:FurnitureFittings 2024-03-31 SC197773 ns10:ComputerEquipment 2024-03-31

REGISTERED COMPANY NUMBER: SC197773 (Scotland)

REGISTERED CHARITY NUMBER: SC000788

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2025

for

HARRIS VOLUNTARY SERVICE

HARRIS VOLUNTARY SERVICE

Contents of the Financial Statements

for the Year Ended 31 March 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 5

| Independent Examiner's Report | 6 |

| Statement of Financial Activities | 7 |

| Balance Sheet | 8 |

| Notes to the Financial Statements | 9 |  | to |  | 18

HARRIS VOLUNTARY SERVICE (REGISTERED NUMBER: SC197773)

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

1 To promote any charitable purpose for the benefit of the inhabitants of the Island of Harris and in particular the advancement of education, the relief of poverty, distress and sickness; the preservation and safeguarding of the physical and mental health of the community through physical recreation (including sports) and education in relation thereto;

2 To promote and organise co-operation in and the achievement of the above purposes and to that end to bring together representatives of the Statutory Authorities and voluntary organisations engaged in the furtherance of the above purposes of any of them within the Island of Harris.

3 The provision in the interests of social welfare and for the purposes of improving the conditions of life of the persons for whom the same are primarily intended of facilities for physical recreation (including sports) which shall be available to the public at large, including special facilities for persons who by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances may have need of special facilities and

4 To do all other things as will properly attain the above purposes.

Significant activities

Our principal activity remains the co-ordination of voluntary activity in the Harris area, provide practical and advisory support to voluntary and community organisations, assess their needs and represent them and promote good practice. We are currently working on a revised three-year development plan. The achievements in the past year are detailed in our Annual Report.

The Annual Report can be obtained through the registered office.

Grantmaking

The Hardship Fund has offered up to £500 to individuals in need based in Harris to cover essential costs (eg rent, white goods, vehicle repairs). Applications have been assessed continually throughout the year. People could apply via email or be referred by their Hebridean Housing Partnership (HHP) officer. There was no application form to facilitate the process for the service users. Service users were expected to explain what they needed support with and to provide a bill or invoice upon making their claim. Payments were made to the supplier and/ or provider, not the individual themselves.

HARRIS VOLUNTARY SERVICE (REGISTERED NUMBER: SC197773)

Report of the Trustees

for the Year Ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

A summary of the activities is included below:

Third Sector Representation

- Actively participated in the Third Sector Interface Western Isles (TSI WI) with other voluntary sector partners across the Outer Hebrides.

- Represented the Third Sector at local, regional, and national meetings and focus groups (e.g. Western Isles Care Forum; Harris Forum; Harris Partnership; Scottish Island Federation) and provided feedback to other regional forums.

- Promoted and assessed the Community Mental Health and wellbeing Fund Round 4 through the TSI WI.

Third Sector Support

- Membership: 7 new organisations have joined HVS this year, bringing the total membership to 49.

- Supported 1 organisation setting up and/ or running a community group and/ or voluntary organisations.

- 17 organisations were offered funding advice and/or support drafting grant applications.

- All 49 organisations were contacted individually by email in January upon the arrival of the new Development Manager. 17 subsequently had an introductory meeting and/or conversation.

- Kept the Harris community informed about Third Sector developments (e.g. consultations, funding opportunities) via a quarterly Mailchimp newsletter and through the Dè tha dol?

- Teleservices (printing, photocopying, and laminating) provided to local organisations and members of the public.

- Payroll and administration services provided to Crossroads, the Leverhulme Community Hub, Church of Scotland (Tarbert) and Rionnagan Og.

- Administration (only) services for Tarbert in Bloom.

- Self-directed support: 41 direct payments and self-directed support clients receive payroll and tax assistance.

- Represented the Third Sector by acting as a mentor during the Young Philanthropic Initiative at Sir E Scott School

Projects and Activities

- Continued to distribute the HVS Hardship Fund to individuals in need. A total of £1,007.99 was distributed this last financial year.

- 25 remaining electric blankets distributed to those in need by the district nurse.

- Coffee morning and tech support group 'Brew and Blether' continued every second Monday but was eventually wound up.

- 'Spoon Café', a peer support group for people living with long term conditions and chronic pain meets monthly online and in person.

- Distributed Western Isles Lifestyle Lottery funding. A total of £4,982.18 was distributed this year.

- Facilitated the Scarr-Hall Awards, which recognise outstanding community service. This year there were 5 recipients of the award.

- Organised the annual Charity Fayre, which fundraised £4,304.45 for community groups and charities.

- Organised Playscheme for 6 days. Funding from WIDT. 12 activities for school children in the school summer holidays aged 4-14 years. There were 204 bookings.

- A need for a space/out of school social facility has been identified for local secondary school children. Work has been done to identify a venue. This included a submission of an offer for purchase of the Bank Building in Tarbert which was unsuccessful. Subsequently there was development of plans for a site in West Tarbert. However, with only one (conditional) successful funding application from Muaitheabhal Trust and one (again conditional) funding offer from the Catherine MacLeod Trust, and after consideration of initial business plans, it was deemed unfeasible for HVS to open a facility purely for this purpose. The project has now been amended to trial a Youth Club in the Tarbert Community Centre. The Community Centre has offered 3 months free use of the space, and the North Harris Community Council have offered to support/ work in partnership.

- HVS60, a ceilidh and small exhibition to mark 60 years of HVS. Ticket sales and donations generated £823.70 which could be used for projects in the community. The exhibition panels then went to the Leverhulme Community Hub for further display.

- Work commenced on a collaboration between Uist Beo and ourselves to create a De Tha Dol? digital platform.

- There was a reprint of the Harris Phone Book raising £851.00, which sustained the Hardship fund for a further period

- HVS has had access to some scrap books which archive life and news events in Harris in the 70s and 80s. They are based on the photographs of the current owner, Mr Angus MacPherson's father, who was the official photographer on the island at the time

Communication

HARRIS VOLUNTARY SERVICE (REGISTERED NUMBER: SC197773)

Report of the Trustees

for the Year Ended 31 March 2025

- Online presence was increased through the creation of a new Harris Voluntary Service Instagram page, and ongoing work on the Harris Voluntary Service website (www.harrisvs.org.uk).

- Dè Tha Dol? community newspaper continues to be published fortnightly in house, providing information to the community and promotion for member organisations and community events. A new editor joined HVS in this year and has continued the previous editor's efforts, working on layout and content. Online subscriber numbers have increased.

- The Dè tha dol? website has continued to be updated (https://www.dethadolharris.com/).

FINANCIAL REVIEW

Principal funding sources

The main funder of core activity is the Third Sector Unit of the Scottish Government. A small sum (£2,940) is received from CnES towards core funding.

HVS provided administrative and payroll services to Crossroads Care Harris Care Attendant Scheme, the Leverhulme Community Hub, Church of Scotland (Tarbert) and Rionnagan Og; organisations which do not have their own offices. HVS income is generated through the sale of De tha Dol? and advertising space and receives a small payment for direct payment assistance offered.

Funds held on behalf of community groups

From time to time the charity holds funds on behalf of local community groups that do not have their own bank accounts. These funds are treated as Current Liabilities in the Balance Sheet.

Written agreements are to be drawn up between these groups and the charity in order to formalise the arrangement for receiving and spending funds.

The trustees of Harris Voluntary Service do not have decision making powers over the use of these funds.

Reserves policy

Our core expenditure receives its major funding from Scottish Government. Proposed changes to this funding structure are still being discussed, having been subject to a consultation process. The remainder of the expenditure is funded through earned income from services provided. No project is commenced until all the funding is in place and therefore there is no risk to our projects. HVS would ideally wish to have reserves in place to cover redundancies if these occurred and this year there are sufficient funds at the end of the year to take account of that.

FUTURE PLANS

As well as continuing with the work of the past year, we hope to:

1. Continue to work to create partnerships with a cross section of local development workers in Harris to avoid duplication and to link into each other's work where appropriate.

2. Promote good governance/regulation guidance and to improve accessibility to information.

3. Build capacity in our community by assessing needs more closely and delivering training where resource allows.

4. Continue to utilise social media for the dissemination of information.

5. Support the Harris Locality Planning Group and various forums, as required, in order to promote the voice of the sector.

6. Promote social justice and equity for all modes of Harris residents as required.

7. Promote and represent the work of the TSI Western Isles partnership and look for support synergies with island partners via shared learnings and best practices.

8. Promote and disburse the Community Mental Health & Wellbeing Fund (Round 4).

9. Develop new community projects and move those projects out into the community ownership as and when appropriate, after an initial project start-up phase.

10. Access new funding sources for assessed needs and promote and publish to local groups.

11. Maintain staffing levels in line with Scottish Government core funding.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company, limited by guarantee, incorporated on 2 July 1999,and registered as a charity. The company was established under a Memorandum of Association which established the powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

HARRIS VOLUNTARY SERVICE (REGISTERED NUMBER: SC197773)

Report of the Trustees

for the Year Ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

Harris Voluntary Service has a membership of 40 organisations, each of which appoint one member to represent them to HVS and who are free to attend all meetings. Only directors have a vote at Board meetings, but all representatives have a vote at General Meetings. From and by these representatives, directors are elected on an annual basis at the AGM. This is the only avenue through which directors are elected.

Organisational structure

The Development manager, plus other staff as required attend Directors' Meetings. Any decision regarding staffing issues is communicated in person by the Chair to the member of staff concerned and confirmed in writing.

Induction and training of new trustees

All new directors receive induction training which includes an introduction to the office and office staff, information about the organisation, information on their roles and responsibilities as company directors, the policies and procedures of HVS, previous annual report and accounts.

Wider network

As noted above, HVS has a membership of 42 organisations in Harris. HVS also partake in Outer Hebrides wide initiatives e.g. Food network, Poverty Action group and therefore inform on local practices for the benefit of the wider Third Sector network.

Related parties

As well as the member organisations, the charity works closely with the local authority in identifying and responding to perceived need and does through direct response and established interfaces like the Community Planning Partnership. HVS hold a Board position and an executive group position currently.

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.

All staff and volunteers working with children are disclosure checked.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC197773 (Scotland)

Registered Charity number

SC000788

Registered office

Room 15 Old Primary School

West Tarbert

Isle Of Harris

HS3 3BG

Trustees

B Mackay

T Macleod (appointed 13.4.24)

D A Loomes

L Macdonald

J G Mitchell (resigned 13.11.24)

P A Munro (resigned 13.11.24)

G McNally (appointed 13.4.24) (resigned 14.11.24)

S A Rasmussen (resigned 13.11.24)

HARRIS VOLUNTARY SERVICE (REGISTERED NUMBER: SC197773)

Report of the Trustees

for the Year Ended 31 March 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Mann Judd Gordon Ltd

Chartered Accountants

26 Lewis Street

Stornoway

Isle of Lewis

HS1 2JF

Bankers

The Co-operative Bank

Delf House

Southway

Skelmersdale

Lancashire

WN8 6NY

Bank of Scotland Banking Unit

PO Box 1000

BX2 1LB

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Harris Voluntary Service for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

- | select suitable accounting policies and then apply them consistently;

- | observe the methods and principles in the Charities SORP;

- | make judgements and estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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 6 October 2025 and signed on its behalf by:

T Macleod - Trustee

Independent Examiner's Report to the Trustees of

Harris Voluntary Service

I report on the accounts for the year ended 31 March 2025 set out on pages seven to eighteen.

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.

Andrew Cumming CA

The Institute of Chartered Accountants of Scotland

Mann Judd Gordon Ltd

Chartered Accountants

26 Lewis Street

Stornoway

Isle of Lewis

HS1 2JF

6 October 2025

HARRIS VOLUNTARY SERVICE

Statement of Financial Activities

for the Year Ended 31 March 2025

| 31.3.25 |  | 31.3.24

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 2 | 64,539 |  | 8,000 |  | 72,539 |  | 66,578 |

Other trading activities | 3 | 35,200 |  | 448 |  | 35,648 |  | 37,572 |

Total | 99,739 |  | 8,448 |  | 108,187 |  | 104,150 |

EXPENDITURE ON

Charitable activities | 4

Salary costs | 71,823 |  | - |  | 71,823 |  | 55,173 |

Charitable activities | 25,532 |  | 12,146 |  | 37,678 |  | 98,605 |

Total | 97,355 |  | 12,146 |  | 109,501 |  | 153,778 |

NET INCOME/(EXPENDITURE) | 2,384 |  | (3,698 | ) | (1,314 | ) | (49,628 | )

Transfers between funds | 14 | (855 | ) | 855 |  | - |  | - |

Net movement in funds | 1,529 |  | (2,843 | ) | (1,314 | ) | (49,628 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 163,020 |  | 5,175 |  | 168,195 |  | 217,823 |

TOTAL FUNDS CARRIED FORWARD | 164,549 |  | 2,332 |  | 166,881 |  | 168,195 |

HARRIS VOLUNTARY SERVICE (REGISTERED NUMBER: SC197773)

Balance Sheet

31 March 2025

| 31.3.25 |  | 31.3.24

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

CURRENT ASSETS |

Debtors | 12 | 4,881 |  | - |  | 4,881 |  | 6,250 |

Cash at bank | 167,704 |  | 2,332 |  | 170,036 |  | 174,399 |

172,585 |  | 2,332 |  | 174,917 |  | 180,649 |

CREDITORS |

Amounts falling due within one year | 13 | (8,036 | ) | - |  | (8,036 | ) | (12,454 | )

NET CURRENT ASSETS | 164,549 |  | 2,332 |  | 166,881 |  | 168,195 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 164,549 |  | 2,332 |  | 166,881 |  | 168,195 |

NET ASSETS | 164,549 |  | 2,332 |  | 166,881 |  | 168,195 |

FUNDS | 14

Unrestricted funds | 164,549 |  | 163,020 |

Restricted funds | 2,332 |  | 5,175 |

TOTAL FUNDS | 166,881 |  | 168,195 |

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.

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 6 October 2025 and were signed on its behalf by:

B Mackay - Trustee

HARRIS VOLUNTARY SERVICE

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.

| Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

| Allocation and apportionment of costs

| Costs relating to a particular activity are allocated directly. There is no apportionment of costs between activities. Where appropriate, an administration fee is charged to recover costs.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 33% depreciaton 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.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

HARRIS VOLUNTARY SERVICE

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | DONATIONS AND LEGACIES

| 31.3.25 |  | 31.3.24

| Unrestricted | Restricted |  | Total |  | Total

| funds | funds |  | funds |  | funds

£ | £ | £ | £ |

| Donations | 98 |  | - |  | 98 |  | 2,277 |  |

| Grants | 64,441 |  | 8,000 |  | 72,441 |  | 64,301 |  |

64,539 |  | 8,000 |  | 72,539 |  | 66,578 |  |

| Grants received, included in the above, are as follows:

| 31.3.25 |  | 31.3.24

£ | £ |

| Scottish Executive / TSIWI | 61,501 |  | 61,501 |  |

| Comhairle nan Eilean Siar | 2,940 |  | 2,800 |  |

| Sir E Scott School | 3,000 |  | - |  |

| Catherine Macleod Trust | 5,000 |  | - |  |

72,441 |  | 64,301 |  |

3. | OTHER TRADING ACTIVITIES

| 31.3.25 |  | 31.3.24

| Unrestricted | Restricted |  | Total |  | Total

| funds | funds |  | funds |  | funds

£ | £ | £ | £ |

| Playscheme income | - |  | 448 |  | 448 |  | - |  |

| Advertising revenue | 7,129 |  | - |  | 7,129 |  | 6,471 |  |

| Sale of publications | 11,285 |  | - |  | 11,285 |  | 9,462 |  |

| De Tha Dol subscriptions | 2,459 |  | - |  | 2,459 |  | 2,320 |  |

| Direct payments income | 9,580 |  | - |  | 9,580 |  | 9,049 |  |

| Christmas lights | - |  | - |  | - |  | 1,538 |  |

| Crossroads income | 1,284 |  | - |  | 1,284 |  | 1,208 |  |

| Fundraising | 759 |  | - |  | 759 |  | 195 |  |

| Lifestyle lottery | - |  | - |  | - |  | 4,561 |  |

| Teleservices | 1,603 |  | - |  | 1,603 |  | 998 |  |

| Tarbert in Bloom | - |  | - |  | - |  | 970 |  |

| HVS Membership income | 1,101 |  | - |  | 1,101 |  | 800 |  |

35,200 |  | 448 |  | 35,648 |  | 37,572 |  |

HARRIS VOLUNTARY SERVICE

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | CHARITABLE ACTIVITIES COSTS

| Grant |

| funding of |

| Direct | activities | Support |

| Costs (see | (see note | costs (see |

| note 5) | 6) | note 7) | Totals

£ | £ | £ | £ |

| Salary costs | 71,823 |  | - |  | - |  | 71,823 |  |

| Charitable activities | 7,871 |  | 7,680 |  | 22,127 |  | 37,678 |  |

79,694 |  | 7,680 |  | 22,127 |  | 109,501 |  |

5. | DIRECT COSTS OF CHARITABLE ACTIVITIES

| 31.3.25 |  | 31.3.24

£ | £ |

| Staff costs | 71,823 |  | 55,173 |  |

| Sundries | 67 |  | 61 |  |

| Grass cutting | - |  | 780 |  |

| Playscheme costs | 1,626 |  | - |  |

| Christmas costs | - |  | 2,925 |  |

| Youth Hub | 2,840 |  | - |  |

| Tarbert in Bloom | 970 |  | - |  |

| HVS 60th | 884 |  | - |  |

| Lifestyle lottery costs | 1,484 |  | 3,309 |  |

| War memorial | - |  | 257 |  |

| Independent Age Programm Costs | - |  | 844 |  |

| LACER project costs | - |  | 17,880 |  |

79,694 |  | 81,229 |  |

6. | GRANTS PAYABLE

| 31.3.25 |  | 31.3.24

£ | £ |

| Charitable activities | 7,680 |  | 47,557 |  |

| The total grants paid to institutions during the year was as follows: |

| 31.3.25 |  | 31.3.24

£ | £ |

| Independant Age Cost of Living Grant | - |  | 11,662 |  |

| North Harris Trust | - |  | 2,645 |  |

| SportsHarris | - |  | 17,886 |  |

| Access Panel | - |  | 8,368 |  |

| Catherine Macleod Trust | 5,000 |  | - |  |

5,000 |  | 40,561 |  |

| The total grants paid to individuals during the year was as follows: |

| 31.3.25 |  | 31.3.24

£ | £ |

| Harship support grants | 2,680 |  | 6,996 |  |

HARRIS VOLUNTARY SERVICE

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

7. | SUPPORT COSTS

| Governance |

| Management |  | costs |  | Totals

£ | £ | £ |

| Charitable activities | 20,539 |  | 1,588 |  | 22,127 |  |

| Support costs, included in the above, are as follows: |

| Management |

| 31.3.25 |  | 31.3.24

| Charitable |  | Total

| activities |  | activities

£ | £ |

| Office expenses and equipment | 7,565 |  | 9,795 |  |

| Postage and telephone | 2,910 |  | 2,164 |  |

| Printing and stationery | 5,141 |  | 6,685 |  |

| Rent | 3,564 |  | 3,716 |  |

| Insurance | 1,264 |  | 1,118 |  |

| Training | 95 |  | - |  |

20,539 |  | 23,478 |  |

| Governance costs |

| 31.3.25 |  | 31.3.24

| Charitable |  | Total

| activities |  | activities

£ | £ |

| Accountancy fees | 1,588 |  | 1,490 |  |

| Meeting expenses (HVS) | - |  | 24 |  |

1,588 |  | 1,514 |  |

8. | 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.

HARRIS VOLUNTARY SERVICE

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | STAFF COSTS

| The average monthly number of employees during the year was as follows:

| 31.3.25 |  | 31.3.24

| All employees | 4 |  | 3 |  |

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

10. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| funds |  | funds |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 66,476 |  | 102 |  | 66,578 |

| Other trading activities | 32,041 |  | 5,531 |  | 37,572 |

| Total | 98,517 |  | 5,633 |  | 104,150 |

| EXPENDITURE ON

| Charitable activities

| Salary costs | 51,530 |  | 3,643 |  | 55,173 |

| Charitable activities | 35,754 |  | 62,851 |  | 98,605 |

| Total | 87,284 |  | 66,494 |  | 153,778 |

| NET INCOME/(EXPENDITURE) | 11,233 |  | (60,861 | ) | (49,628 | )

| Transfers between funds | (903 | ) | 903 |  | - |

| Net movement in funds | 10,330 |  | (59,958 | ) | (49,628 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 152,690 |  | 65,133 |  | 217,823 |

| TOTAL FUNDS CARRIED FORWARD | 163,020 |  | 5,175 |  | 168,195 |

11. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Office |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 and 31 March 2025 | 6,453 |  | 19,077 |  | 25,530 |  |

| DEPRECIATION

| At 1 April 2024 and 31 March 2025 | 6,453 |  | 19,077 |  | 25,530 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | - |  | - |  |

| At 31 March 2024 | - |  | - |  | - |  |

HARRIS VOLUNTARY SERVICE

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

12. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 3,721 |  | 4,903 |  |

| Other debtors | 1,160 |  | 1,347 |  |

4,881 |  | 6,250 |  |

13. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | 1,936 |  | 2,886 |  |

| Social security and other taxes | 18 |  | - |  |

| Tarbert in Bloom | 2,039 |  | - |  |

| WI Lifestyle Lottery | 1,393 |  | - |  |

| Harris Youth Shinty Club | 1,000 |  | - |  |

| North Harris Bowls Club | 450 |  | - |  |

| Accrued expenses | 1,200 |  | 9,568 |  |

8,036 |  | 12,454 |  |

14. | MOVEMENT IN FUNDS

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.4.24 |  | in funds |  | funds |  | 31.3.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 64,645 |  | (956 | ) | (855 | ) | 62,834 |  |

| De Tha Dol | 98,375 |  | 3,340 |  | - |  | 101,715 |  |

163,020 |  | 2,384 |  | (855 | ) | 164,549 |  |

| Restricted funds

| Childrens | 101 |  | - |  | - |  | 101 |  |

| Hardship | - |  | (2,680 | ) | 3,429 |  | 749 |  |

| General | 3,590 |  | - |  | (3,590 | ) | - |  |

| WI Lifestyle Lottery | 1,484 |  | - |  | (1,484 | ) | - |  |

| Youth Hub | - |  | 160 |  | - |  | 160 |  |

| Playscheme | - |  | (1,178 | ) | 2,500 |  | 1,322 |  |

5,175 |  | (3,698 | ) | 855 |  | 2,332 |  |

| TOTAL FUNDS | 168,195 |  | (1,314 | ) | - |  | 166,881 |  |

HARRIS VOLUNTARY SERVICE

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

14. | MOVEMENT IN FUNDS - continued

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 81,553 |  | (82,509 | ) | (956 | ) |

| De Tha Dol | 18,186 |  | (14,846 | ) | 3,340 |  |

99,739 |  | (97,355 | ) | 2,384 |  |

| Restricted funds

| Hardship | - |  | (2,680 | ) | (2,680 | ) |

| Youth Hub | 8,000 |  | (7,840 | ) | 160 |  |

| Playscheme | 448 |  | (1,626 | ) | (1,178 | ) |

8,448 |  | (12,146 | ) | (3,698 | ) |

| TOTAL FUNDS | 108,187 |  | (109,501 | ) | (1,314 | ) |

| Comparatives for movement in funds

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.4.23 |  | in funds |  | funds |  | 31.3.24 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 71,017 |  | (5,469 | ) | (903 | ) | 64,645 |  |

| De Tha Dol | 81,673 |  | 16,702 |  | - |  | 98,375 |  |

152,690 |  | 11,233 |  | (903 | ) | 163,020 |  |

| Restricted funds

| War Memorial | 2,768 |  | (2,802 | ) | 34 |  | - |  |

| Childrens | 101 |  | - |  | - |  | 101 |  |

| Sports and Leisure | 17,886 |  | (17,886 | ) | - |  | - |  |

| Hardship | 8,368 |  | (8,368 | ) | - |  | - |  |

| General | 19,631 |  | (16,910 | ) | 869 |  | 3,590 |  |

| WI Lifestyle Lottery | 231 |  | 1,253 |  | - |  | 1,484 |  |

| Independant Age Cost of Living | 16,148 |  | (16,148 | ) | - |  | - |  |

65,133 |  | (60,861 | ) | 903 |  | 5,175 |  |

| TOTAL FUNDS | 217,823 |  | (49,628 | ) | - |  | 168,195 |  |

HARRIS VOLUNTARY SERVICE

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

14. | MOVEMENT IN FUNDS - continued

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 80,728 |  | (86,197 | ) | (5,469 | ) |

| De Tha Dol | 17,789 |  | (1,087 | ) | 16,702 |  |

98,517 |  | (87,284 | ) | 11,233 |  |

| Restricted funds

| War Memorial | 100 |  | (2,902 | ) | (2,802 | ) |

| Sports and Leisure | - |  | (17,886 | ) | (17,886 | ) |

| Hardship | - |  | (8,368 | ) | (8,368 | ) |

| General | 970 |  | (17,880 | ) | (16,910 | ) |

| WI Lifestyle Lottery | 4,562 |  | (3,309 | ) | 1,253 |  |

| Independant Age Cost of Living | 1 |  | (16,149 | ) | (16,148 | ) |

5,633 |  | (66,494 | ) | (60,861 | ) |

| TOTAL FUNDS | 104,150 |  | (153,778 | ) | (49,628 | ) |

| 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 | 71,017 |  | (6,425 | ) | (1,758 | ) | 62,834 |  |

| De Tha Dol | 81,673 |  | 20,042 |  | - |  | 101,715 |  |

152,690 |  | 13,617 |  | (1,758 | ) | 164,549 |  |

| Restricted funds

| War Memorial | 2,768 |  | (2,802 | ) | 34 |  | - |  |

| Childrens | 101 |  | - |  | - |  | 101 |  |

| Sports and Leisure | 17,886 |  | (17,886 | ) | - |  | - |  |

| Hardship | 8,368 |  | (11,048 | ) | 3,429 |  | 749 |  |

| General | 19,631 |  | (16,910 | ) | (2,721 | ) | - |  |

| WI Lifestyle Lottery | 231 |  | 1,253 |  | (1,484 | ) | - |  |

| Independant Age Cost of Living | 16,148 |  | (16,148 | ) | - |  | - |  |

| Youth Hub | - |  | 160 |  | - |  | 160 |  |

| Playscheme | - |  | (1,178 | ) | 2,500 |  | 1,322 |  |

65,133 |  | (64,559 | ) | 1,758 |  | 2,332 |  |

| TOTAL FUNDS | 217,823 |  | (50,942 | ) | - |  | 166,881 |  |

HARRIS VOLUNTARY SERVICE

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

14. | MOVEMENT IN FUNDS - continued

| 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 | 162,281 |  | (168,706 | ) | (6,425 | ) |

| De Tha Dol | 35,975 |  | (15,933 | ) | 20,042 |  |

198,256 |  | (184,639 | ) | 13,617 |  |

| Restricted funds

| War Memorial | 100 |  | (2,902 | ) | (2,802 | ) |

| Sports and Leisure | - |  | (17,886 | ) | (17,886 | ) |

| Hardship | - |  | (11,048 | ) | (11,048 | ) |

| General | 970 |  | (17,880 | ) | (16,910 | ) |

| WI Lifestyle Lottery | 4,562 |  | (3,309 | ) | 1,253 |  |

| Independant Age Cost of Living | 1 |  | (16,149 | ) | (16,148 | ) |

| Youth Hub | 8,000 |  | (7,840 | ) | 160 |  |

| Playscheme | 448 |  | (1,626 | ) | (1,178 | ) |

14,081 |  | (78,640 | ) | (64,559 | ) |

| TOTAL FUNDS | 212,337 |  | (263,279 | ) | (50,942 | ) |

| Purpose of funds:

| Unrestricted

| General fund - This is the main account for general running expenses, wages etc

| De Tha Dol -This is a fortnightly community newsletter which is published and printed in-house by HVS. Members of HVS are entitled to free advertising in De Tha Dol.

| Restricted

| Childrens - Grant received from Scottish Welfare Award Network to go towards individual welfare grants for children. HVS responsible for administering this throughout the Western Isles. This fund has now closed but there is a small balance remaining which will be disbursed appropriately in due course.

| Hardship - funding for grants to support individuals in need.

| Youth Hub - funding for identifying a suitable space for an out of school social facility has been identified for local secondary school children.

| Playscheme - funding received for organising various summer activities for children.

| General - to cover one-off projects in receipt of restricted funding. The balance at the beginning of the year related to the Climate Change Arts project (£2,500), LACER project (£120) and Tarbert in Bloom (£970). These funds were transferred to the Playscheme fund, Hardship fund and a new community group liability account, respectively.

HARRIS VOLUNTARY SERVICE

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

15. | RELATED PARTY DISCLOSURES

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