REGISTERED COMPANY NUMBER: SC238063 (Scotland)

REGISTERED CHARITY NUMBER: SC019808

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Helmsdale and District Community

Association

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

18

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 aim of the Association is to maintain the Community Centre to enable it to meet the Community's current and future needs. This is done by ensuring that the Community Centre is fit for purpose (eg DDA Compliant) and available for a wide range of activities.

Significant activities

The year 2024/2025 has been marked by strong continued usage of the Community Centre, showcasing its versatility as a multi-purpose facility.

A Hub for Local Services

The Community Centre remains a critical infrastructure for several key organisations, allowing them to deliver essential services locally. The Centre continues to provide valuable office and operational facilities to:

- Connecting Communities

- Helmsdale & District Development Trust

- Helmsdale Community Transport

- Helmsdale Library (Highlife Highland)

This sustained partnership usage is central to the Centre's mission, ensuring residents have easy access to development, transport, and cultural resources.

Community Outreach and Support

HDCA's direct community support initiatives have been hugely successful:

The Food Larder: The food larder continues to provide essential support to local residents, reporting a consistent footfall of between 15 and 20 users each time it is open. This vital service is sustained by the dedication of our volunteers, who regularly undertake food collections from the Brora Co-Op Store, and manning the larder on a rota basis, demonstrating powerful community partnership.

The Christmas Day Meal: This event remains a highlight of the year and a testament to the HDCA's commitment to combating isolation. On 25th December, a magnificent 90 meals were prepared and distributed. Those who could attend the Centre were warmly welcomed on Christmas Day, while cheerful volunteers ensured that no one who could not travel was left alone, delivering meals directly to their homes.

The event's success relied heavily on generous donations, primarily from Lidl's (Wick) and Co-Op (Brora). This year, we were also the grateful recipients of a wonderful donation of turkeys from Banscol Kennels, alongside contributions from Thyme and Plaice and La Mirage. The Trustees extend a huge and heartfelt thanks to all the dedicated staff and volunteers whose time and effort made this event another resounding success.

Regular Centre Usage and External Services

The Centre maintained a high level of occupancy throughout the year, serving as a venue for numerous local clubs and groups focused on fitness, wellbeing, and arts and crafts classes. Furthermore, the space facilitates critical outreach services:

- Connecting Communities Hub: This vital resource operates twice weekly in the lounge and kitchen area, offering a relaxed setting for community connection.

- Rogart Vets: Continues to run a monthly satellite clinic, offering convenient veterinary services to district residents.

- Bank of Scotland: Visits fortnightly, providing essential non-cash banking information and assistance, bridging the gap left by physical branch closures.

- Citizens Advice: Holds a weekly clinic, offering valuable advice and support to the community.

Annual Events and Community Enhancements

Annual events brought the community together, notably the popular Dog Show, expertly organised by Connecting Communities.

In a wonderful addition to the annual festive display, the Christmas Lights Committee successfully secured funds from local businesses and external grants this year. This fundraising effort allowed for the purchase of new street lights, enhancing the festive atmosphere across the district.

Plans for the Future

Looking ahead, the Trustees are focused on continuing to support the expansion of community services operating from the Centre, maintaining the facility to a high standard, and ensuring all our existing outreach programs, such as the Food Larder and Christmas Meal, can continue their invaluable work.

Volunteers

The charity could not operate without the assistance of a dedicated and loyal band of volunteers

who give up their time to operate the centre and control the fundraising events.

There were around 15 volunteers who supported the charity during the period under review.

ACHIEVEMENTS AND PERFORMANCE

Fundraising activities

There are various fundraising events planned to enable us to meet the above criteria and every opportunity to raise revenue is taken, wherever practical, eg Afternoon Teas, Sales, Craft & Coffee Mornings.

FINANCIAL REVIEW

Financial position

At the balance sheet date, the reserves of the charity stood at £710,266 (2024 - £733,521) of which £656,122 (2024 - £685,296) are held in Restricted Funds. Included in reserves are cash at bank and in hand totalling £40,046(2024 - £60,348) of which £10,122 (2024 - £15,296) is held in Restricted Funds.

Principal funding sources

During the year the charity received grant funding from Helmsdale Community Council and North Highland Initiative, for which the trustees are very grateful.

In addition funds are received through rental income and donations.

Reserves policy

The trustees aim to have reserves such that the charity can meet its financial obligations in the

following 3 months.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The governing documents of the Charity are the Memorandum and Articles of Association of the company which was incorporated on 11 October 2002 as a company limited by guarantee of £1 per Member

Recruitment and appointment of new trustees

The new Directors have an informal chat concerning the aims of the Association and their responsibilities as a Director (Trustee). Any training, eg Elementary Food Handling, will then be arranged.

Organisational structure

The Charitable Company is self-funding and the aim of recruiting new Directors is to have as broad a skill base as possible. This means that much of the day-to-day administration and maintenance can be done by a Director, voluntary, or at greatly reduced costs to the Association.

All decisions are taken at the monthly Directors meetings and any urgent items/emergencies are dealt with as and when they arise (a Quorum is three Directors) and the full Board advised as soon as possible.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC238063 (Scotland)

Registered Charity number

SC019808

Registered office

Helmsdale Community Centre

Dunrobin Street

HELMSDALE

Sutherland

KW8 6JA

Trustees

I Jappy (resigned 2.6.25)

Mrs L E Letton (appointed 2.6.25)

G Macmillan (deceased 13.5.25)

Mrs R M Ellis Chairman

A Macrae (appointed 2.6.25)

Company Secretary

Mrs G Stephenson

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 7 November 2025 and signed on its behalf by:

Mrs R M Ellis - Trustee

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.

Marcus D. MacIver

The Institute of Chartered Accountants of Scotland

Mackay & Co

Chartered Accountants

Unit 8

Golspie Business Park

Golspie

Sutherland

KW10 6UB

7 November 2025

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

22,017

827

22,844

59,340

Charitable activities

4

General

-

-

-

4,000

Community Larder

-

500

500

-

Project Activities

-

-

-

245

Sutherland Play Space

-

-

-

133,500

Christmas lights

-

3,000

3,000

1,300

Christmas Meal

-

500

500

800

Other trading activities

3

29,838

-

29,838

15,916

Total

51,855

4,827

56,682

215,101

EXPENDITURE ON

Charitable activities

5

General

44,843

24,000

68,843

60,048

Community Larder

-

500

500

100

Sutherland Play Space

-

4,392

4,392

166,592

Christmas lights

-

6,202

6,202

1,268

Christmas Meal

-

-

-

500

Total

44,843

35,094

79,937

228,508

NET INCOME/(EXPENDITURE)

7,012

(30,267

)

(23,255

)

(13,407

)

Transfers between funds

13

(1,093

)

1,093

-

-

Net movement in funds

5,919

(29,174

)

(23,255

)

(13,407

)

RECONCILIATION OF FUNDS

Total funds brought forward

48,225

685,296

733,521

746,928

TOTAL FUNDS CARRIED FORWARD

54,144

656,122

710,266

733,521

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

10

3,676

646,000

649,676

674,325

CURRENT ASSETS

Debtors

11

14,310

-

14,310

554

Cash at bank and in hand

37,924

10,122

48,046

60,348

52,234

10,122

62,356

60,902

CREDITORS

Amounts falling due within one year

12

(1,766

)

-

(1,766

)

(1,706

)

NET CURRENT ASSETS

50,468

10,122

60,590

59,196

TOTAL ASSETS LESS CURRENT LIABILITIES

54,144

656,122

710,266

733,521

NET ASSETS

54,144

656,122

710,266

733,521

FUNDS

13

Unrestricted funds:

General fund

54,144

48,225

Restricted funds:

Christmas Lights

-

1,282

Property fund

646,000

670,000

Community Larder

1,862

1,862

Project Activities

245

245

Sutherland Play Space

7,215

11,607

Christmas Meal

800

300

656,122

685,296

TOTAL FUNDS

710,266

733,521

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 7 November 2025 and were signed on its behalf by:

R M Ellis - Trustee

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

-

Straight line over 50 years

Fixtures and fittings

-

15% 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.

2.	DONATIONS AND LEGACIES

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

£

£

£

£

Donations

966

827

1,793

4,340

Legacies

21,051

-

21,051

55,000

22,017

827

22,844

59,340

3.	OTHER TRADING ACTIVITIES

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

£

£

£

£

Rent

24,174

-

24,174

12,316

Other income

-

-

-

3,600

Insurance Claim

5,664

-

5,664

-

29,838

-

29,838

15,916

4.	INCOME FROM CHARITABLE ACTIVITIES

31.3.25

31.3.24

Community

Christmas

Christmas

Total

Total

Larder

lights

Meal

activities

activities

£

£

£

£

£

Grants

500

3,000

500

4,000

139,845

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

31.3.25

31.3.24

£

£

Gordonbush Windfarm

-

5,600

Highland Council

-

93,500

Helmsdale Community Council

1,500

500

Dementia Friendly

-

245

Anne Duchess of Westminster's Fund

-

10,000

Caithness and North Sutherland Fund

-

30,000

North Highland Initiative

2,500

-

4,000

139,845

5.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs

costs

Totals

£

£

£

General

67,777

1,066

68,843

Community Larder

500

-

500

Sutherland Play Space

4,392

-

4,392

Christmas lights

6,202

-

6,202

78,871

1,066

79,937

6.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.25

31.3.24

£

£

Depreciation - owned assets

24,649

24,930

7.	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.

8.	STAFF COSTS

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

31.3.25

31.3.24

Catering and maintenance

1

1

Administration and cleaning

1

1

2

2

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

9.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

57,539

1,801

59,340

Charitable activities

General

4,000

-

4,000

Project Activities

-

245

245

Sutherland Play Space

-

133,500

133,500

Christmas lights

-

1,300

1,300

Christmas Meal

-

800

800

Other trading activities

15,916

-

15,916

Total

77,455

137,646

215,101

EXPENDITURE ON

Charitable activities

General

36,048

24,000

60,048

Community Larder

-

100

100

Sutherland Play Space

-

166,592

166,592

Christmas lights

-

1,268

1,268

Christmas Meal

-

500

500

Total

36,048

192,460

228,508

NET INCOME/(EXPENDITURE)

41,407

(54,814

)

(13,407

)

RECONCILIATION OF FUNDS

Total funds brought forward

6,818

740,110

746,928

TOTAL FUNDS CARRIED FORWARD

48,225

685,296

733,521

10.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024 and 31 March 2025

1,200,000

-

17,382

1,460

1,218,842

DEPRECIATION

At 1 April 2024

530,000

-

13,057

1,460

544,517

Charge for year

24,000

649

-

-

24,649

At 31 March 2025

554,000

649

13,057

1,460

569,166

NET BOOK VALUE

At 31 March 2025

646,000

(649

)

4,325

-

649,676

At 31 March 2024

670,000

-

4,325

-

674,325

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

8,646

554

Other debtors

5,664

-

14,310

554

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

26

26

Accruals and deferred income

1,740

1,680

1,766

1,706

13.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.24

in funds

funds

31.3.25

£

£

£

£

Unrestricted funds

General fund

48,225

7,012

(1,093

)

54,144

Restricted funds

Christmas Lights

1,282

(2,375

)

1,093

-

Property fund

670,000

(24,000

)

-

646,000

Community Larder

1,862

-

-

1,862

Project Activities

245

-

-

245

Sutherland Play Space

11,607

(4,392

)

-

7,215

Christmas Meal

300

500

-

800

685,296

(30,267

)

1,093

656,122

TOTAL FUNDS

733,521

(23,255

)

-

710,266

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

51,855

(44,843

)

7,012

Restricted funds

Christmas Lights

3,827

(6,202

)

(2,375

)

Property fund

-

(24,000

)

(24,000

)

Community Larder

500

(500

)

-

Sutherland Play Space

-

(4,392

)

(4,392

)

Christmas Meal

500

-

500

4,827

(35,094

)

(30,267

)

TOTAL FUNDS

56,682

(79,937

)

(23,255

)