Volunteering Hebrides - Charities report - 22.2
Volunteering Hebrides - Charities report - 22.2
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 31 March 2022 |
| for |
| VOLUNTEERING HEBRIDES |
| VOLUNTEERING HEBRIDES |
| Contents of the Financial Statements |
| for the Year Ended 31 March 2022 |
| Page |
| Report of the Trustees | 1 | to | 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 | to | 8 |
| Notes to the Financial Statements | 9 | to | 15 |
| VOLUNTEERING HEBRIDES (REGISTERED NUMBER: SC377230) |
| Report of the Trustees |
| for the Year Ended 31 March 2022 |
| 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 2022. 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 |
| Constituted in April 2010, Volunteering Hebrides is a charity set up by Third Sector Hebrides to deliver it's dedicated volunteer led social action projects, but it is an independent charity in its own right with its own board of directors. |
| The award-winning Befriending Lewis and Harris service and the Embark Community Activities Project are the main social action projects delivered by Volunteering Hebrides. |
| Volunteering Hebrides is partner in the Third Sector Interface Western Isles and has a service level agreement with Third Sector Hebrides to deliver Scottish Government outcomes for the voluntary sector on the Isle of Lewis. |
| VOLUNTEERING HEBRIDES (REGISTERED NUMBER: SC377230) |
| Report of the Trustees |
| for the Year Ended 31 March 2022 |
| ACHIEVEMENT AND PERFORMANCE |
| Charitable activities |
| During a year where a global pandemic was still being experiences, Volunteering Hebrides continued to adapt and grow its existing projects, as well as introducing new and innovative elements to its activities in the face of an uncertain future. The charity supported around 350 volunteers and participants across all of its activities. |
| Befriending Lewis and Harris continued to lead the community in tackling loneliness and social isolation by the provision of: |
| - Face to face befriending |
| - Telephone befriending - many volunteers befriending two or more vulnerable and lonely people |
| - Kindness calls - the most vulnerable people in the community receiving additional welfare calls from volunteers - many of whom were new and from out-with the island, who came forward to support the service at a time of crisis. |
| - Healthier Lives Befriending - gym buddies, cycling and walking groups |
| - Health Packs - regular health packs were posted out to volunteers and project participants, with quiz books and treats and up to date contacts details for support services across the Western Isles |
| - "The Breeze" Magazine - the staff team produced an interactive social magazine which contained articles, poetry, recipes, book/film/album reviews, pets corner, photography and "getting to know the coordinator" features. The Breeze has been hugely popular and new issues continue to be sent out quarterly with lots of input from befriendees and volunteers. |
| - Jigsaw Puzzle Library - the people we support benefitted from our new Jigsaw Library initiative where volunteers delivered a new jigsaw once a month, to all those involved. This was a nice challenge for some people, especially during the long days where outings were very limited. |
| - UK Wide Postcard Exchange - we linked in with other Befriending Services right across the UK to lead a UK wide postcard exchange project. Each postcard was unique and contained original artwork from the sender, as well as warm wishes. This was a wonderful project that lifted the spirits of many during such a dark time for the country. |
| - Befriending Away - the mainland trip to Perth was cancelled but is hoped to be held at a later date. |
| The Embark Community Activities Project continued to lead the community in the delivery of supported activities: |
| - "Going Places" walking group - staff and volunteers led group "social step" walks through the Lews Castle Grounds. |
| - The Embark Community Cycling Project - staff and volunteers led cycling groups with our fleet of mountain bikes and ebikes. |
| - The launch of our "Volunteering is for Everyone" project - aiming at removing barriers to volunteering. |
| Support representational services continued to be delivered to the third sector in Lewis, through a service level agreement with parent charity Third Sector Hebrides, and as partner of the Third Sector Interface Western Isles. |
| Exceptional dedication, support and enthusiasm were shown by staff, volunteers, beneficiaries and the wider community, during what was a challenging year for all. The charity is eternally grateful for each and every supporter and member, without whom the many benefits we deliver in our community would not be possible. |
| FINANCIAL REVIEW |
| Financial position |
| The charity continues to benefit from the support of its main funders, with additional grants secured to address Covid-19 response activities over the period. We are humbled by the number of funders who partnered with us to deliver our activities this year, reaching a larger number of isolated and vulnerable people, and training a record number of volunteers. |
| Local fundraising activities continued to be rolled out by staff, benefitting from increased donations from the community. |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Governing document |
| The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| VOLUNTEERING HEBRIDES (REGISTERED NUMBER: SC377230) |
| Report of the Trustees |
| for the Year Ended 31 March 2022 |
| Registered Charity number |
| Registered office |
| Trustees |
| Company Secretary |
| Independent Examiner |
| A Cumming |
| Institute of Chartered Accountants of Scotland |
| Mann Judd Gordon Ltd |
| Chartered Accountants |
| 26 Lewis Street |
| Stornoway |
| Isle of Lewis |
| HS1 2JF |
| STATEMENT OF TRUSTEES' RESPONSIBILITIES |
| The trustees (who are also the directors of Volunteering Hebrides 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 which 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 Charity 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. |
| VOLUNTEERING HEBRIDES (REGISTERED NUMBER: SC377230) |
| Report of the Trustees |
| for the Year Ended 31 March 2022 |
| STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued |
| 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. |
| Approved by order of the board of trustees on |
| Independent Examiner's Report to the Trustees of |
| Volunteering Hebrides |
| I report on the accounts for the year ended 31 March 2022 set out on pages six to fifteen. |
| 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. |
| A Cumming |
| Institute of Chartered Accountants of Scotland |
| Mann Judd Gordon Ltd |
| Chartered Accountants |
| 26 Lewis Street |
| Stornoway |
| Isle of Lewis |
| HS1 2JF |
| 14 December 2022 |
| VOLUNTEERING HEBRIDES |
| Statement of Financial Activities |
| for the Year Ended 31 March 2022 |
| 31.3.22 | 31.3.21 |
| Unrestricted | Restricted | Total | Total |
| fund | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Charitable activities |
| Other trading activities | 2 |
| Total |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 197,612 |
| VOLUNTEERING HEBRIDES (REGISTERED NUMBER: SC377230) |
| Balance Sheet |
| 31 March 2022 |
| 31.3.22 | 31.3.21 |
| Unrestricted | Restricted | Total | Total |
| fund | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 7 |
| CURRENT ASSETS |
| Debtors | 8 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 9 | ( |
) | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 10 |
| Unrestricted funds | 2,890 |
| Restricted funds | 194,722 |
| TOTAL FUNDS | 197,612 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 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. |
| VOLUNTEERING HEBRIDES (REGISTERED NUMBER: SC377230) |
| Balance Sheet - continued |
| 31 March 2022 |
| 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 |
| VOLUNTEERING HEBRIDES |
| Notes to the Financial Statements |
| for the Year Ended 31 March 2022 |
| 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. |
| Fixtures and fittings | - |
| 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. |
| VOLUNTEERING HEBRIDES |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2022 |
| 2. | OTHER TRADING ACTIVITIES |
| 31.3.22 | 31.3.21 |
| £ | £ |
| Fundraising events |
| Shop income |
| 3. | NET INCOME/(EXPENDITURE) |
| Net income/(expenditure) is stated after charging/(crediting): |
| 31.3.22 | 31.3.21 |
| £ | £ |
| Depreciation - owned assets |
| 4. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021. |
| Trustees' expenses |
| There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021. |
| 5. | STAFF COSTS |
| The average monthly number of employees during the year was as follows: |
| 31.3.22 | 31.3.21 |
| Employees |
| 6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted | Restricted | Total |
| fund | funds | funds |
| £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Charitable activities |
| Other trading activities |
| Total |
| VOLUNTEERING HEBRIDES |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2022 |
| 6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
| Unrestricted | Restricted | Total |
| fund | funds | funds |
| £ | £ | £ |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | 2,890 | 94,412 |
| TOTAL FUNDS CARRIED FORWARD | 2,890 | 194,722 | 197,612 |
| 7. | TANGIBLE FIXED ASSETS |
| Fixtures |
| and | Motor |
| fittings | vehicles | Totals |
| £ | £ | £ |
| COST |
| At 1 April 2021 |
| Reclassification | (5,375 | ) | 5,375 | - |
| At 31 March 2022 |
| DEPRECIATION |
| At 1 April 2021 |
| Charge for year |
| Reclassification/transfer | (3,716 | ) | 3,716 | - |
| At 31 March 2022 |
| NET BOOK VALUE |
| At 31 March 2022 |
| At 31 March 2021 |
| VOLUNTEERING HEBRIDES |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2022 |
| 8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.22 | 31.3.21 |
| £ | £ |
| Trade debtors |
| Prepayments |
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.22 | 31.3.21 |
| £ | £ |
| Trade creditors | ( |
) |
| Amounts owed to group undertakings |
| Social security and other taxes |
| Pension Control | 488 | 322 |
| Deferred Income |
| 10. | MOVEMENT IN FUNDS |
| Net | Transfers |
| movement | between | At |
| At 1.4.21 | in funds | funds | 31.3.22 |
| £ | £ | £ | £ |
| Unrestricted funds |
| General fund | 2,890 | - | - | 2,890 |
| Restricted funds |
| Befriending Project | 152,000 | (106,014 | ) | (571 | ) | 45,415 |
| TSB Foundation | 5,000 | - | - | 5,000 |
| Donations received | 6,471 | - | - | 6,471 |
| Embark CCG Grant | 24,969 | (13,847 | ) | - | 11,122 |
| BL Arts Project Grant | 6,282 | (6,853 | ) | 571 | - |
| (126,714 | ) |
| TOTAL FUNDS | (126,714 | ) | 70,898 |
| VOLUNTEERING HEBRIDES |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2022 |
| 10. | MOVEMENT IN FUNDS - continued |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Restricted funds |
| Befriending Project | 44,630 | (150,644 | ) | (106,014 | ) |
| Interface | 66,528 | (66,528 | ) | - |
| Embark CCG Grant | 32,164 | (46,011 | ) | (13,847 | ) |
| BL Arts Project Grant | 1,000 | (7,853 | ) | (6,853 | ) |
| ( |
) | (126,714 | ) |
| TOTAL FUNDS | ( |
) | (126,714 | ) |
| Comparatives for movement in funds |
| Net |
| movement | At |
| At 1.4.20 | in funds | 31.3.21 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 2,890 | - | 2,890 |
| Restricted funds |
| Befriending Project | 97,302 | 54,698 | 152,000 |
| TSB Foundation | 5,000 | - | 5,000 |
| Donations received | - | 6,471 | 6,471 |
| Embark CCG Grant | (7,890 | ) | 32,859 | 24,969 |
| BL Arts Project Grant | - | 6,282 | 6,282 |
| 94,412 | 100,310 | 194,722 |
| TOTAL FUNDS | 97,302 | 100,310 | 197,612 |
| VOLUNTEERING HEBRIDES |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2022 |
| 10. | MOVEMENT IN FUNDS - continued |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Restricted funds |
| Befriending Project | 225,881 | (171,183 | ) | 54,698 |
| Interface | 66,528 | (66,528 | ) | - |
| Donations received | 6,471 | - | 6,471 |
| Embark CCG Grant | 95,746 | (62,887 | ) | 32,859 |
| BL Arts Project Grant | 20,956 | (14,674 | ) | 6,282 |
| 415,582 | (315,272 | ) | 100,310 |
| TOTAL FUNDS | 415,582 | (315,272 | ) | 100,310 |
| A current year 12 months and prior year 12 months combined position is as follows: |
| Net | Transfers |
| movement | between | At |
| At 1.4.20 | in funds | funds | 31.3.22 |
| £ | £ | £ | £ |
| Unrestricted funds |
| General fund | 2,890 | - | - | 2,890 |
| Restricted funds |
| Befriending Project | 97,302 | (51,316 | ) | (571 | ) | 45,415 |
| TSB Foundation | 5,000 | - | - | 5,000 |
| Donations received | - | 6,471 | - | 6,471 |
| Embark CCG Grant | (7,890 | ) | 19,012 | - | 11,122 |
| BL Arts Project Grant | - | (571 | ) | 571 | - |
| 94,412 | (26,404 | ) | - | 68,008 |
| TOTAL FUNDS | 97,302 | (26,404 | ) | - | 70,898 |
| VOLUNTEERING HEBRIDES |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2022 |
| 10. | 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 |
| £ | £ | £ |
| Restricted funds |
| Befriending Project | 270,511 | (321,827 | ) | (51,316 | ) |
| Interface | 133,056 | (133,056 | ) | - |
| Donations received | 6,471 | - | 6,471 |
| Embark CCG Grant | 127,910 | (108,898 | ) | 19,012 |
| BL Arts Project Grant | 21,956 | (22,527 | ) | (571 | ) |
| 559,904 | (586,308 | ) | (26,404 | ) |
| TOTAL FUNDS | 559,904 | (586,308 | ) | (26,404 | ) |
| 11. | RELATED PARTY DISCLOSURES |