Harris Voluntary Service - Charities report

REGISTERED COMPANY NUMBER: SC197773 (Scotland)

REGISTERED CHARITY NUMBER: SC000788

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2026

for

HARRIS VOLUNTARY SERVICE

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

17

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 2026. 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 provided financial support to individuals in need across Harris, helping to cover essential costs such as rent, white goods and vehicle repairs. As of June 2025, a decision was made to temporarily suspend the fund, as we are not currently receiving further funding and income from HVS Phone Book sales has declined.

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 Year 5 through the TSI WI.

Third Sector Support

- Membership: HVS currently has a total of 49 member organisations.

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

- All 49 organisations were contacted individually by HVS Newsletter in January upon the arrival of the new Development Manager. A number of in person meetings have taken place, with this being promoted.

- Kept the Harris community informed about Third Sector developments (e.g. consultations, funding opportunities) through email and the De 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.

- Self-directed support: 50 direct payments and self-directed support clients receive payroll and tax assistance.

Projects and Activities

- Continued to distribute the HVS Hardship Fund to individuals in need. A total of £568.50 was distributed this last financial year.

- 'Spoon Cafe', 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 £5295.73 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 £5304.28 for community groups and charities.

- Organised a Summer Playscheme for 7 days, over a two-week period. Funding was received from Coastal Communities and Western Isles Development Trust. 12 activities were organised for school children aged 4-14.

- There will be a focus on the Youth Club provision for Harris in the next financial year, funding will be sourced. £2000 was funded by Western Isles Lifestyle Lottery (WILL). This has been ring fenced for the Harris Youth Club project for 2026/2027.

- HVS took over the running of the Harris Food Bank, which was originally established by the Harris Forum.

- HVS organised a community walk for International Woman's Day.

- It was decided that we would not proceed with the proposed collaboration with Uist Beo at this time. However, we will keep this opportunity in mind as we wish to develop our approach to future on line communications.

Communication

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

- De Tha Doi? community newspaper continues to be published fortnightly in house, providing information to the community and promotion for member organisations and community events.

Following Alena Bihan-Gallic'sdeparture, Louisa MacDougall rejoined the HVS team editor. Online subscriber numbers have increased.

- The De 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 Doi? 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 account. These funds are treated as Current Liabilities in the balance sheet.

We have a form in place for any new organisation we take financial responsibility for.

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. Increase the use of 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 (Year 6).

9. Work with TSI WI Partners to improve and develop our shared TSI WI website and disseminate information.

10. Develop and strengthen current community projects and when relevant move these projects into community ownership.

11I. Access new funding sources for assessed needs and promote and publish to local groups.

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

13. Secure a Reserves Policy for security for the organisation.

14. Finalise a 5-Year Plan for HVS.

15. Revisit the De tha Dol? Objectives.

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.

Recruitment and appointment of new trustees

Harris Voluntary Service has a membership of 49 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 49 organisations in Harris. HVS also partake in Outer Hebrides wide initiatives e.g. Food network, Poverty Action group, Transport 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 Councils and previously the Harris Forum.

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

D G Phillips (appointed 27.8.25)

I M MacDonald (appointed 27.8.25)

D Maclean (appointed 26.11.25)

D A Loomes (resigned 27.8.25)

L Macdonald (resigned 25.6.26)

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 29 September 2026 and signed on its behalf by:

T Macleod - Trustee

I report on the accounts for the year ended 31 March 2026 set out on pages seven to seventeen.

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

29 September 2026

31.3.26

31.3.25

Unrestricted

Restricted

Total

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

64,529

630

65,159

72,539

Other trading activities

3

29,359

3,579

32,938

35,648

Total

93,888

4,209

98,097

108,187

EXPENDITURE ON

Charitable activities

4

Salary costs

83,964

-

83,964

71,823

Charitable activities

27,010

2,852

29,862

37,678

Total

110,974

2,852

113,826

109,501

NET INCOME/(EXPENDITURE)

(17,086

)

1,357

(15,729

)

(1,314

)

RECONCILIATION OF FUNDS

Total funds brought forward

164,549

2,332

166,881

168,195

TOTAL FUNDS CARRIED FORWARD

147,463

3,689

151,152

166,881

31.3.26

31.3.25

Unrestricted

Restricted

Total

funds

Notes

£

CURRENT ASSETS

Debtors

12

5,325

-

5,325

4,881

Cash at bank

148,558

3,689

152,247

170,036

153,883

3,689

157,572

174,917

CREDITORS

Amounts falling due within one year

13

(6,420

)

-

(6,420

)

(8,036

)

NET CURRENT ASSETS

147,463

3,689

151,152

166,881

TOTAL ASSETS LESS CURRENT

LIABILITIES

147,463

3,689

151,152

166,881

NET ASSETS

147,463

3,689

151,152

166,881

FUNDS

14

Unrestricted funds

147,463

164,549

Restricted funds

3,689

2,332

TOTAL FUNDS

151,152

166,881

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 and delivered in accordance with the special provisions applicable to small charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 29 September 2026 and were signed on its behalf by:

B Mackay - 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.

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.

2.	DONATIONS AND LEGACIES

31.3.26

31.3.25

Unrestricted

Restricted

Total

funds

£

Donations

88

630

718

98

Grants

64,441

-

64,441

72,441

64,529

630

65,159

72,539

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

31.3.26

31.3.25

£

Third Sector Interface

61,501

Comhairle nan Eilean Siar

2,940

Sir E Scott School

-

3,000

Catherine Macleod Trust

-

5,000

64,441

72,441

3.	OTHER TRADING ACTIVITIES

31.3.26

31.3.25

Unrestricted

Restricted

Total

funds

£

Playscheme income

-

3,239

448

Advertising revenue

4,830

-

4,830

7,129

Sale of publications

8,881

-

8,881

11,285

De Tha Dol subscriptions

2,279

-

2,279

2,459

Direct payments income

9,908

-

9,908

9,580

Crossroads income

1,284

-

1,284

Fundraising

30

-

30

759

Teleservices

1,367

-

1,367

1,603

HVS Membership income

780

-

780

1,101

Youth cafe

-

340

-

29,359

3,579

32,938

35,648

4.	CHARITABLE ACTIVITIES COSTS

Grant

funding of

Direct

activities

Support

Costs (see

(see note

costs (see

note 5)

6)

note 7)

Totals

£

Salary costs

83,964

-

83,964

Charitable activities

2,071

749

27,042

29,862

86,035

749

27,042

113,826

5.	DIRECT COSTS OF CHARITABLE ACTIVITIES

31.3.26

31.3.25

£

Staff costs

83,964

71,823

Sundries

75

67

Playscheme costs

1,747

1,626

Christmas costs

89

-

Harris Food Bank costs

160

-

Youth Hub

-

2,840

Tarbert in Bloom

-

970

HVS 60th

-

884

Lifestyle lottery costs

-

1,484

86,035

79,694

6.	GRANTS PAYABLE

31.3.26

31.3.25

£

Charitable activities

749

7,680

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

31.3.26

31.3.25

£

Catherine Macleod Trust

-

5,000

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

31.3.26

31.3.25

£

Hardship support grants

749

2,680

7.	SUPPORT COSTS

Governance

Management

costs

Totals

£

Charitable activities

24,725

2,317

27,042

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

Management

31.3.26

31.3.25

Charitable

Total

activities

£

Office expenses and equipment

11,619

7,565

Postage and telephone

2,386

2,910

Printing and stationery

5,062

5,141

Conference and travel

454

-

Rent

4,064

3,564

Insurance

1,081

1,264

Training

59

95

24,725

20,539

Governance costs

31.3.26

31.3.25

Charitable

Total

activities

£

Accountancy fees

2,317

1,588

8.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.

9.	STAFF COSTS

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

31.3.26

31.3.25

All employees

8

4

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

10.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

64,539

8,000

72,539

Other trading activities

35,200

448

35,648

Total

99,739

8,448

108,187

EXPENDITURE ON

Charitable activities

Salary costs

71,823

-

71,823

Charitable activities

25,532

12,146

37,678

Total

97,355

12,146

109,501

NET INCOME/(EXPENDITURE)

2,384

(3,698

)

(1,314

)

Transfers between funds

(855

)

855

-

Net movement in funds

1,529

(2,843

)

(1,314

)

RECONCILIATION OF FUNDS

Total funds brought forward

163,020

5,175

168,195

TOTAL FUNDS CARRIED FORWARD

164,549

2,332

166,881

11.	TANGIBLE FIXED ASSETS

Fixtures

and

Office

fittings

equipment

Totals

£

COST

At 1 April 2025 and 31 March 2026

6,453

19,077

25,530

DEPRECIATION

At 1 April 2025 and 31 March 2026

6,453

19,077

25,530

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

12.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

4,173

3,721

Other debtors

1,152

1,160

5,325

4,881

13.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

277

1,936

Social security and other taxes

996

18

Tarbert in Bloom

-

2,039

WI Lifestyle Lottery

2,867

1,393

Harris Youth Shinty Club

631

1,000

North Harris Bowls Club

450

Accrued expenses

1,199

1,200

6,420

8,036

14.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.25

in funds

funds

31.3.26

£

Unrestricted funds

General fund

62,834

(9,150

)

-

53,684

De Tha Dol

101,715

(7,936

)

-

93,779

164,549

(17,086

)

-

147,463

Restricted funds

Childrens

101

-

(101

)

-

Hardship

749

(749

)

-

Youth Hub

160

-

(160

)

-

Playscheme

1,322

1,492

-

2,814

Food Bank

-

470

-

470

Youth Cafe

-

144

261

405

2,332

1,357

-

3,689

TOTAL FUNDS

166,881

(15,729

)

-

151,152

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

79,421

(88,571

)

(9,150

)

De Tha Dol

14,467

(22,403

)

(7,936

)

93,888

(110,974

)

(17,086

)

Restricted funds

Hardship

-

(749

)

(749

)

Playscheme

3,239

(1,747

)

1,492

Food Bank

630

(160

)

470

Youth Cafe

340

(196

)

144

4,209

(2,852

)

1,357

TOTAL FUNDS

98,097

(113,826

)

(15,729

)

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.4.24

in funds

funds

31.3.25

£

Unrestricted funds

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

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

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

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

Transfers

movement

between

At

At 1.4.24

in funds

funds

31.3.26

£

Unrestricted funds

163,020

(14,702

)

(855

)

147,463

Restricted funds

Childrens

101

-

(101

)

-

Hardship

-

(3,429

)

3,429

-

General

3,590

-

(3,590

)

-

WI Lifestyle Lottery

1,484

-

(1,484

)

-

Youth Hub

-

160

(160

)

-

Playscheme

-

314

2,500

2,814

Food Bank

-

470

-

470

Youth Cafe

-

144

261

405

5,175

(2,341

)

855

3,689

TOTAL FUNDS

168,195

(17,043

)

-

151,152

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

193,627

(208,329

)

(14,702

)

Restricted funds

Hardship

-

(3,429

)

(3,429

)

Youth Hub

8,000

(7,840

)

160

Playscheme

3,687

(3,373

)

314

Food Bank

630

(160

)

470

Youth Cafe

340

(196

)

144

12,657

(14,998

)

(2,341

)

TOTAL FUNDS

206,284

(223,327

)

(17,043

)

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

Hardship - funding for grants to support individuals in need. This fund closed during the year.

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

Food Bank - disburing restricted donations through the purchase of food and similar items.

Youth Cafe - combined historic small balances from the Childrens and Youth Hub funds, along with new fundraising towards this initiative.

15.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2026.