Agenda reports pack
Argyll and Bute Council · 21 October 2024
Back to Argyll and Bute Windfarm and Renewables Trust — 21 October 2024 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Argyll and Bute Council Comhairle Earra-Ghàidheal Agus Bhòid Executive Director: Douglas Hendry Kilmory, Lochgilphead, PA31 8RT Tel: 01546 602127 Fax: 01546 604435 DX 599700 LOCHGILPHEAD 14 October 2024 NOTICE OF MEETING A meeting of the ARGYLL AND BUTE WINDFARM AND RENEWABLES TRUST will be held BY MICROSOFT TEAMS on MONDAY, 21 OCTOBER 2024 at 7:00 PM, which you are requested to attend. Douglas Hendry Executive Director BUSINESS 1. APOLOGIES 2. DECLARATIONS OF INTEREST 3. MINUTE OF PREVIOUS ANNUAL GENERAL MEETING, HELD ON 7 SEPTEMBER 2023 (Pages 3 - 6) 4. EAST KINTYRE WINDFARM TRUSTEES (Pages 7 - 14) 5. WEST KINTYRE WINDFARM TRUSTEES (Pages 15 - 40) 6. INVERARAY WINDFARM TRUSTEES (Pages 41 - 44) 7. ALIENERGY (Pages 45 - 80) 8. SSE RENEWABLES UPDATE 2023/24 (Pages 81 - 82) 9. ANY OTHER COMPETENT BUSINESS Argyll and Bute Windfarm and Renewables Trust Councillor Jan Brown Councillor Anne Horn Shona Barton, Governance Manager Contact: Lynsey Innis, Senior Committee Assistant Tel: 01546 604338 Public Document Pack
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MINUTES of the ANNUAL GENERAL MEETING of ARGYLL AND BUTE WINDFARM AND RENEWABLES TRUST held BY MICROSOFT TEAMS on THURSDAY, 7 SEPTEMBER 2023 Present: Councillor Jan Brown (Chair) Councillor Dougie McFadzean Alastair Bennett, East Kintyre Windfarm Trust Margaret Pratt, West Kintyre Windfarm Trust Attending: Shona Barton, Governance Manager, Argyll and Bute Council Dr Lynda Mitchell, ALIenergy Siobhan Jarvie, Stakeholder and Communities Manager, ScottishPower Renewables Gillian Masterton, Stakeholder and Communities Manager, ScottishPower Renewables 1. APOLOGIES The Chair welcomed everyone to the meeting and general introductions were made. Apologies for absence were intimated on behalf of:- Audrey Martin, Projects and Regeneration Manager, Argyll and Bute Council Craig Mullen, Senior Community Investment Manager, Scottish and Southern Energy (SSE) 2. DECLARATIONS OF INTEREST There were no declarations of interest intimated. 3. MINUTE OF PREVIOUS ANNUAL GENERAL MEETING, HELD ON 22 SEPTEMBER 2022 The Minute of the previous Annual General Meeting of the Argyll and Bute Windfarm and Renewables Trust held on 22 September 2022, was approved as a correct record. 4. EAST KINTYRE WINDFARM TRUSTEES Page 3 Agenda Item 3
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The group gave consideration to the annual report and audited accounts of East Kintyre Windfarm Trust to the year ending 31 March 2023, having heard from Alastair Bennett. Decision The Argyll and Bute Windfarm and Renewables Trust agreed to note the detail provided. (Reference: Annual Report and Audited Accounts by East Kintyre Community Council Windfarm Trust, submitted) 5. WEST KINTYRE WINDFARM TRUSTEES The group gave consideration to the annual report and audited accounts of West Kintyre Windfarm Trust to the year ending 31 March 2023, having heard from Margaret Pratt. Decision The Argyll and Bute Windfarm and Renewables Trust agreed to note the detail provided. (Reference: Annual Report and Audited Accounts by West Kintyre Community Council Windfarm Trust, submitted) 6. INVERARAY WINDFARM TRUSTEES The group gave consideration to the annual report and audited accounts of Inveraray Windfarm Trust to the year ending 31 March 2023. Decision The Argyll and Bute Windfarm and Renewables Trust agreed to note the detail provided. (Reference: Annual Report; Audited Accounts and Community Action Plan by Inveraray Community Council Windfarm Trust, submitted) 7. ALIENERGY Consideration was given to a report by ALIenergy outlining the background of the sustainable energy charity, together with an overview of current projects and activities. Decision The Argyll and Bute Windfarm and Renewables Trust agreed to note the information provided. (Reference: Report by ALIenergy, submitted) 8. SSE RENEWABLES UPDATE 2022/23 Page 4
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Having noted the apologies of the Senior Community Investment Manager, the Governance Manager read out the following correspondence from Mr Mullen: Apologies, I’m afraid I can’t attend this meeting due to a clash of events. The grant money provided from Tangy continues to support local projects. Can I remind any community councils who haven’t yet done so, to submit last year’s report in order to release funds for this year. Most have already been paid this year. Our local stakeholder engagement team will be in touch should any project updates be required. Decision The Argyll and Bute Windfarm and Renewables Trust noted the information provided. 9. ANY OTHER COMPETENT BUSINESS Siobhan Jarvie of ScottishPower Renewables provided a brief update on local site activity within the area. She advised that to date ScottishPower Renewables had invested £3,192,000 in community benefit across the region from the 5 sites within the Mid Argyll, Kintyre and the Islands area. Ms Jarvie advised that since the last meeting, the Sheirdrim development had been refused at Public Local Inquiry and the Earraghail hybrid project was in the process of a Public Local Inquiry. She advised that local contacts would be kept up-to-date on the progress. The Chair took the opportunity to congratulate all those involved in the contributions that the Windfarm Trusts had made in local communities. Page 5
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East Kintyre Windfarm Trust Annual Report 2024 East Kintyre Community Council (EKCC) currently consists of 5 elected and 1 co-opted- members. These members, along with 3 independent trustees, make up East Kintyre Windfarm Trust. During the financial year ending 31 March 2024, EKWFT received £76,110 in grant pay- ments from Argyll & Bute Council in relation to Beinn an Tuirc 1 and 2 and Deucheran Hill Windfarms. A total of 12 applications for grant funding were received during the year with 11 being approved and 1 refused. Grants totalling £52,987 were agreed with £57,850, including some carried over from the previous financial year, paid out. This reflects a return to pre- pandemic levels as clubs and community groups have re-established themselves and is despite the opening of the East Kintyre Community Fund, which paid out grants of just over £70,000 during the same period and made awards of over £138,000 to 12 new projects. The trend seems to be towards larger capital and revenue projects, which may reflect the reduced availability of grants from larger funders. Anecdotal evidence sug- gests that the additional funding provided to community groups and facilities during the pandemic has been exhausted with them now turning to the likes of EKWFT for support. An example of this is Carradale Village Hall, which is the primary focal point for communi- ty groups and events. Being an older building, it is in constant need of repairs and up- grades to meet current standards. During the financial year, EKWFT made significant grants to the hall including £19,845 towards the re-roofing of part of the hall and £10,110 for the construction of 2 disabled parking bays at the entrance. A grant of £2,000 was also made towards the cost of hall insurance, which has increased markedly in recent years. In 2022, Kilbrannan Sound established themselves as a Community Interest Company for the purpose of providing affordable entertainment in East Kintyre, which can be difficult to provide in a remote area at the end of a 19 mile single track road. The CIC applied for and received £4,500 in November 2022, which enabled them to put on 6 events during the Winter months with an entry fee of £10. They were granted a similar amount the following year for another 6 events. The most successful and popular events were the Hogmanay parties, which were sold out. During a cost of living crisis these events provided low cost entertainment for the community, with the entrance to some being limited to “pay what you can”. Sports and leisure featured highly in the grants paid during the year with the largest amount of £3,000 being awarded to Kintyre Seasports towards the training of secondary school pupils in dinghy sailing. Where a group such as this is based outwith East Kintyre a pro-rata award is made that reflects the proportion of the population that will benefit from the project. This formula was also used to agree an award of £1,500 to the Aqualib- rium in Campbeltown for new gyms equipment. In the same category, Carradale Angling Club were awarded £2,300 for a new shed and the Kintyre Way were awarded £4.461 for maintenance of the East Kintyre section of the route and promotional materials. Page 7 Agenda Item 4
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The maintenance of a network of tracks and paths in the Carradale area is a priority for the community. Walking and outdoor recreation were identified in the East Kintyre Local Development Plan (LDP) 2020/25 ( http://eastkintyre.org/ldp.php) as priorities by both res- idents and visitors. To help with this, EKWFT sets an annual budget for the maintenance of paths and community areas and facilities. in the last year £6947 was paid out to local contractors to carry out these works. Maintaining the Well Park playing fields and pavil- lion, which is owned by the community council, is also included in this budget. EKWFT will continue to support larger projects such as the Community Shop/ Post Office, and the Village Hall, which are more likely to deliver long term benefits to the community, in line with the East Kintyre LDP. To assist in this regard, a development fund was estab- lished in 2016 and currently has a balance of £69,246. Each year, 10% of all community benefit funds received are transferred into a retention fund (2 bank term deposit accounts) for use by future generations. At 31 March 2024 it had a balance of £83,692. Wherever possible, trustees look for evidence of match funding from applicants, although a degree of flexibility is increasingly necessary as it becomes harder for them to obtain such funding. NOTE - This report should be read in conjunction with the attached audited accounts. Alasdair Bennett Secretary & Treasurer East Kintyre Windfarm Trust 4 October 2024 Page 8
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lndependent Examiner's Report to the Trustees of East Kintyre Windfarm Trust for the year ended 31 March 2024 I report on the financial statements of the charity for the year ended 31 March 2024,which are set out on pages L to 3. Respective responsibilities of Trustees and Examiner East Kintyre Windfarm Trust are responsible for the preparation of the accounts and to state whether particular matters have come to my attention. Basis of statement My examination includes a review of the accounting records kept by the Trust and a comparison of the accounts presented with those records. lt also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the 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. lndependent Examiner's Statement ln the course of my examination no matter has come to my attention Signed: tm;"*"r &*,*rffi: Hannah Fawcett FMAAT Rockbank Low Askomil Campbeltown PA28 6EP Date: 4 May 2024 Page 9
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East Kintyre Windfarm Trust - Receipts & Payments Accounts to 31 March 2024
Item FinancialYear FinancialYear Notes
2022-2023 2023-2024
Balance at 1 April 221612.28 2524a3.43
Receipts Grant lncome 64987.24 79238.10 1
Bank lnterest 689.15 1667.52 2
Sundry 1 10.00 3
Total lncome 287288.67 333499.05
Payments Grants Paid 30215.85 57850.23 4
General Maintenance 3876.63 6947.37 5
Miscellaneous 712.76 781.52 6
Total Payments 34805.24 65579.12
Balance at 31 March 252483.43 267919.93
Balance Sheet Bank of Scotland (Current Account) 110839.81 114982.48 7
Development Fund (Virgin Money Dep. Acc.) 65360.83 69245.56
10% Retention Fund (Virgin Money Term Deposits) 76282.79 83691.89 B
252483.43 267919.93
I certify that the above correctly identifies the financial transactions for the year ended 31 March 2024 and the financial position at that date.
lndependent Examiner Convenor Secretary/Treasurer
Signature
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Name HeilhJnur f,tyiCrlT- lBrodie A Bennett
Date
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Notel -Grantlncome Date Windfarm Amount Comments 14.07.23 Tangy 2 3127.31 Paid by SSE into Deposit Account 20.04.23 Bienn an Tuirc 2 41216.90 Paid by A&BC into current account 17.08.23 Beinn an Tuirc 1 23031.27 Paid by A&BC into current account 17.08.23 Deucheran Hill 11862.62 Paid by A&BC into current account Total 79238.1 Note 2-Bank lnterest DATE Account lnterest Gomments 31.03.24 Virgin Money Deposit Acc. No. 40011275 757.42 See enclosed Statement of Credit lnterest Paid 31.03.24 Virgin Money 2Yr Term Deposit Acc No 20115765 153.36 See enclosed Statement of Credit lnterest Paid 31.03.24 Virgin Money 2Yr Term Deposit Acc No 40599519 756.74 See enclosed Statement of Credit lnterest Paid Total 1667.52 Note3-Sundrylncome Date Source Amount Comments 04.05.23 G&JLee 1 10.00 Overpayment of grant in previous financial year repaid by applicant Note4-GrantsPaid Date No. Payee Project Grant Paid 21.04.23 472 The Kintyre Way Maintenance East Kintyre Section of KW 1676.32 22.04.23 469 A&BC Aqualibrium New Gym Equipment 1500.00 06.05.23 479 EKCC 263.92Community Christmas lights 25.05.23 482 Kintyre Seasports Sailing lnstructor Training Boats 1000.00 05.06.23 480 Re-slating of hall roof (first instalment) 12420.00 29.07.23 480 Carradale Village Hall Re-slating of hall roof (second instalment) 7425_00 02.08.23 477 Kilbrannan Sound CIC Affordable com mu n ity entertainment (f i rst payment) 2000.00 20.08.23 477 Kilbrannan Sound CIC 2500.00Affordable community entertainment(2nd payment) 23.10.23 484 Carradale Angling Club New Club Hut 2300.00 07.11.23 486 EKREG Admin and insurance costs 3020.00 07.11.23 490 Kintyre Seasports Sailing lnstructor Training Course 2000.00 09.11.23 489 Carradale Village Hall Hall lnsurance 2000.00 12.11.23 478 Kintyre Songwriters Festival Contribution towards 2024 Festival 750.00 12.11.23 485 SCDA Contribution towards 2023 Drama Festival 600.00 16.1 1 .23 488 Kintyre Recycling School uniform recycling project 1000.00 12.02.24 489 Carradale Village Hall Disabled parking bays (first payment) 7020.00 22.02.24 489 Carradale Village Hall Disabled parking bays (final payment) 3090.00 29.02.24 483 The Kintyre Way Maintenance and promotion of The Kintyre Way 22.03.24 487 Kilbrannan Sound CIC Affordable community entertainment 4500.00 Tltr ! E7p5n r? Carradale Village Hall 2784.99 Page 12
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Date Chq No. Contractor Work Done Paid Out 19.04.23 BACS Adam Gull Bay Road potholes 300.00 19.04.23 BACS McFadyens Contractors Supply of Type 1 stone for Bay Road 637.20 24.04.23 BACS Adam Gull Path maintenance April 180.00 07.05.23 BACS T&H Glenn Works Remembrance Gardens 377.00 07.05.23 BACS Eva Wolfram Works Remembrance Gardens 540.00 15.05.23 BACS James Semple & Son Repairs top Well Park mower 396.57 30.05.23 1 0670 lan Buchanan Maintenance Remembrance Gardens 128.00 30.05.23 BACS Adam Gull Path maintenance May 180.00 30.05.23 BACS Adam Gull Bush cutting and removal Bay Road 650.00 12.07.23 BACS Adam Gull Path maintenance June 180.00 12.07.23 BACS Adam Gull Clearance of overhanging bushes - path school to hall 950.00 04.09.23 BACS James Semple & Son Tyre repair Well Park mower 48.82 01.10.23 BACS Adam Gull Path maintenance September 180.00 01 .10.23 BACS Grass cutting - play park 320.00 16.10.23 BACS Cleaning of SaddellAbbey windows 150.00 01.11.23 BACS Donald MacAlister Grass cutting Well Park playing fields 800.00 12.11.23 BACS Scottish Hydro Electricity supply Well Park Pavilion 399.78 29.12.23 BACS Johnny Durnan Maintenance of Network Centre grounds 350.00 28.03.24 BACS M Claffey Builders Repairs to Well Park Pavilion roof after storms 180.00 6947.37 Note 5 - General Maintenance Note 6 - Miscellaneous Date Cheque Number Payee Reason Paid Out 24.05.23 BACS Hannah Fawcett lndependent Examination of annual accounts 120.00 18.09.23 BACS Wyvex Media Placement of public notice in Courier 158.40 18.09.23 BACS Rhona Elder Com mun ity website (CaStkintECGOm) costs 146.85 17.11.23 1 0671 Alasdair Bennett Annual subscription for Zoom community account 197.87 18.03.24 BACS Wyvex Media Placement of public notice in Courier 158.40 781.52 Robert Strang MoK Cleaning Services Page 13
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App. No. Applicant Grants agreed but outstanding at 31.03.24 Amount Current Account Balance 31.03.24 114982.48 478 Kintyre Songwriters Festival 2024 Festival in Campbeltown (pro-rata contribution) 475 Carradale Primary School Transport for pupils to swimming lessons 1500.00 Total 2250.00 Note 7- Contingent liabilities Note 8 - 1Oo/o Retention Fund (2 Virgin Money 2year Term Deposits) Date Name Balance at 31 March2024 31.03.24 Term Deposit No.1 Virgin Money 2Year Term Deposit Account No. 40599519 will be renewed in August 2024 when 10o/o ol 2023/24 grant income will be added to it. (lncludes t756.74 interest) 46619.67 18.03.24 Term Deposit No.2 1Oo/o of totalgrant income for 2022/23 (t6499)transferred by cheque (No. 01 06720) from current account to Virgin Money 2 Year Term Deposit Account No. 201 15765 (lncludes e 153.36 interest) 37072.22 750.00 Details Page 14
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WEST KINTYRE COMMUNITY COUNCIL WFT AGM OF UMBRELLA TRUST ANNUAL REPORT OF COVENER 2023 24 During the financial year April 1st, 2023 – March 31st, 2024, The West Kintyre Windfarm Trust received £80,738.10 funding from five windfarm developments which is broken down as follows: • Beinn an Tuirc 2 - £41,216.60 • Deucheran - £11,862.62 • Beinn an Tuirc 1 - £23,031.27 • Tangy 1 - £1,500.00 • Tangy 2 - £3,127.31 TOTAL _ £80,738.10 10% of this income totalling £8073.81 was transferred to reserves as has been normal practice since the fund was set up. This reserve fund will ensure that grant funding can continue for a period once the life of the agreement with developers comes to and end and regular funding is no longer being received into this fund. Applications for grants help saw an increase in applications from the previous 2 years due to groups feeling more confident and operating “normally” following the pandemic and their initial reticence to return to “normal” activities and meetings of groups immediately following the end of the pandemic. A Total of 23 grants were paid out or set aside from funds received during this period totalling £61,605.52 of which £25,000.00 was aside towards the costs of the architect’s and planning fees for exciting Tayinloan toilets project. This project will be a groundbreaking achievement for the community in that we are in the process of purchasing the toilets at Tayinloan ferry terminal ( which we have been running and paying for its upkeep for several years to save their closure) from Argyll & Bute Council. Once the legal agreements are signed and the building becomes owned by the community we intend to demolish the old toilets which are currently unsuitable for modern day needs and have no access for those with a disability. We will then rebuild on the same site a new fit for purpose energy efficient building suitable for all abilities and become a legacy project from windfarm benefits payments. The whole project is currently estimated to cost in the region of 100k of which 75k is set aside from the West Kintyre Community Fund and 25k from the windfarm trust. This year’s extracurricular primary school project was called “Our Ancient Kintyre Farmers,” the school worked with Kilmartin Museum staff exploring ancient farming practices in Kintyre from 6000AD to date. The children had a wide variety of experiences including archaeological investigations/dig, how to preserve archaeological artifacts tool and cloth making, how plants were used to dye materials, music, diet, roles in society, language and song and the effects on Page 15 Agenda Item 5
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the landscape up to 21st century. this work culminated in the children’s work including their cloth making/dyeing, jewellery making archaeological work culminated in them putting on an exhibition at Campbeltown Museum which will be moved to Kilmartin Museum in the future. Each pupil was also awarded a silver Heritage Hero certificate of achievement by Archaeology Scotland on the day of the opening of the exhibition. (Copy of report from school and Archaeology Scotland attached to this report.) Other grants were made to a wide variety of groups and projects throughout the area such as floral displays for the centre of Clachan, Swimming lessons for primary and pre-school pupils in the area, youth leader course, Campbeltown Christmas lights and brass band, Kintyre Way, replenish of flood sacks for our flood pod defences at Clachan following their use to help stop flooding during a period when the burn overflowed.. redecoration of village halls. A full list of all grants is found within the annual accounts attached including those of Tangy 1 which must be accounted for separately. We have pleasure in submitting this report to the AGM of the trust. Margaret Pratt Convener WKCCWFT October 5th, 2024. Encs: 1. Annual audited accounts 2. Report from school “Our Ancient Farmers” 3. Report from Archaeology Scotland “Heritage Hero award” Page 16
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RHUNAHAORINE PRIMARY SCHOOL TAYINLOAN P1 – P7 PUPILS Exhibition 2024 ‘OUR ANCIENT KINTYRE FARMERS’ PROJECT INFORMATION Page 23
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ABOUT THE PROJECT 2024 Campbeltown Museum opened in 1898 in the Burnet building – a purpose- built library and Museum funded by James MacAlister Hall, who gifted the building to the people of Campbeltown. The Kintyre Antiquarian Society founded in 1921 with the object of studying ‘the Archaeological History and Antiquities of Kintyre’ added enormously to the Archaeological Collections through many valuable projects connected with local history, culture, and archaeology. Today, the museum is home to important collections of archaeological artefacts and natural sciences. For many years, schools from Kintyre have had the opportunity to take part in projects designed and delivered by Kilmartin Museum Education Service. These projects have been themed around certain collections within the Campbeltown museum but also incorporating archaeological sites within the Kintyre area. This project work has always culminated in pupils completed work being placed on display in the museum for the benefit of the local and wider community and visitors. This year’s project is entitled ‘Our Ancient Kintyre Farmers’ and is project work completed by Primary 1 – 7 pupils of Rhunahaorine Primary School, Tayinloan. Page 24
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With funding received from The West Kintyre Community Windfarm Trust, Rhunahaorine Primary school engaged the Kilmartin Museum Education team to design and deliver the project which commenced in August 2023 and completed in February 2024. It was hoped that this project would encourage young people to explore the wider catalogues within Campbeltown and Kilmartin Museum, enhance their knowledge of their immediate environment and bring the museum collections to life. Page 25
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Project Education Programme This project offered a unique opportunity for the children who are based in a rural primary school, to work with other professionals. Working with the Kilmartin Museum education team Julia and Jacquelyn, other professionals involved in the project were Suzie Fleming a textile artist, Khara MacPhail of Campbeltown Museum, Gaelic language specialist Àdhamh Ó Broin (CHARTS) and professional archaeologist Dr Aaron Watson. The project commenced in August 2023 and was completed at the end of February 2024. The intense schedule of activity and learning workshops took place within the Learning Centre at Kilmartin Museum, Rhunahaorine School, Campbeltown Museum and at archaeological sites within Kintyre and Mid Argyll. The unique project aims were to inspire pupils and assist understanding of their prehistoric farming heritage and the surrounding archaeological environments of Kintyre and Mid Argyll. By understanding and learning about the significance of the Neolithic (also known as the Early Farming period) and Bronze Age collections at both Kilmartin Museum and Campbeltown Museum, the children gained a greater in- depth insight into the cultural practices of the early Kintyre farming communities, their daily lives and the natural landscape and archaeological environments that surrounded these communities over 5,500 years ago. Included in the project programme was delivery of cultural and natural history activities, archaeological survey, the recording of a Kintyre ‘Rock Art’ Page 26
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prehistoric stone carving, arts and traditional craft skills, photography, Gaelic language, and storytelling. A very important element of the project allowed the children to record and photograph a specific prehistoric ‘Rock Art’ site close to their school at North Muasdale. The children’s photo images have been used by Kilmartin Museums archaeologist Dr Aaron Watson to produce a 3d Photographic image of the rock carvings, which along with the survey recordings, will be officially recorded in Canmore (National Record of the Historic Environment). From Day one of the project, the children knew that their work would be finally exhibited within the museum and on display to the public throughout the spring and summer months. They have worked incredibly hard throughout the entire project and their creativeness, enthusiasm and dedication has been an inspiration to all of us who were involved in this project. They have also been taking part in the Heritage Hero Awards (Archaeology Scotland) put forward by the Kilmartin Museum Education team. The Heritage Hero Awards are a wider achievement award designed exclusively for history, heritage and archaeology projects and the childrens project work has counted towards an achievable award obtained by each child. All of their fabulous work is on display for the general public to enjoy until Autumn 2024. Page 27
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Project Objectives Objective 1: To assist the children in their understanding of the time period of the Neolithic and Bronze Age, the children will learn about the Campbeltown Museum & Kilmartin Museum collections, in particular, the archaeological and the natural history collections. They will also learn about the conservation and preservation of the collections and their importance to the Kintyre community and wider community both national and international. (Replica Neolithic & Bronze Age objects) Objective 2: As a possible form of prehistoric communication, Neolithic rock art carvings are found throughout Kintyre and Mid Argyll. Before commencing their own survey work on a rock art site in Kintyre, the children will visit one of the main ‘rock art’ panels at Achnabreac Forest Park to familiarise themselves with the design and patterns of carvings and also visit the joint archaeological excavation (Kilmartin Museum and Archaeology Scotland) site at Carnassarie Farm to see recently discovered new ‘Rock Art’. (Carnassarie Farm Excavation site) Page 28
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Objective 3 For the children to understand the importance of rock art in the Kintyre landscape, they will undertake a survey of a chosen site (North Muasdale) that has not been officially recorded for over 50 years. The children will record the site, take measurements, create drawings and sketches, take many photographs which will be used in the process of photogrammetry of the site. The photogrammetry will be used to create a 3D image of the rock art carvings, and this will be available online for the general public. A selection of photographs will be uploaded to Canmore (Historic Environment Scotland) by the Kilmartin Museum team. North Muasdale Carved Stones Page 29
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Objective 4: The children will learn about the daily lives of the people that once lived in Kintyre. Learning about the daily life of the Neolithic (Early Farmers) will also include costume, diet, roles in society, traditions and beliefs, music, language and song, early farming practices and the environmental effects on the landscape compared with the 21st century. Potential Skills for children to achieve individually and working as a team: Research techniques Map reading Archaeological survey and recording of a new ‘Rock Art’ site Drawing & Sketching Model making using ModRoc Using tree bark and producing natural paints to create ‘Bark maps’ Ancient technique of Butter making Dyeing of fleece using natural plant materials Page 30
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Using natural materials – Clay & textiles Creating costumes & jewellery Gaelic language & singing Storytelling Photography Filming & Video Create a mini museum using Gaelic names for objects The Museum Exhibition features the children’s work which includes: Samples of weave and felted textile work Handmade clay coiled ‘Bronze Age’ style pots Handmade clay tiles with carved designs Model of North Muasdale Carved stones Painted designs on Birch Bark Clay & shell necklaces Copy of the Rock Art survey and images Pupils Photographic and reflective diary of the project (available on the table) Curriculum Notes Art and design Through art and design, learners have rich opportunities to be creative and to experience inspiration and enjoyment. They explore a wide range of two- and three-dimensional media and technologies through practical activities, and create, express, and communicate ideas. Page 31
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Sciences Young people participating in the experiences and outcomes in the sciences will: • Develop a curiosity and understanding of their environment and their place in the living, material and physical world. (survey work) • demonstrate a secure knowledge and understanding of the big ideas and concepts of the sciences. • develop skills of scientific inquiry and investigation using practical techniques (Surveying & Solar Dyeing) • recognise the role of creativity and inventiveness in the development of the sciences. (Art and craft work) • express opinions and make decisions on social, moral, ethical, economic and environmental issues based upon sound understanding. (Classroom discussion on Carbon Footprints & Climate Change) Social studies • develop an understanding of the history, heritage and culture of Scotland, and an appreciation of their local and national heritage within the world. • broaden their understanding of the world by learning about human activities and achievements in the past and present (Daily life 5,500 years ago) • develop an understanding of their own values, beliefs and cultures and those of others. (Gaelic language and storytelling) • learn how to locate, explore and link periods, people and events in time and place. ( Neolithic and Bronze Age life & the study of maps) Page 32
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Technologies Learning in the technologies enables young people to: • develop an understanding of the role and impact of technologies in changing and influencing societies. • contribute to building a better world by taking responsible, ethical actions to improve their life, the lives of others and the environment. • gain the confidence and skills to embrace and use technologies now and in the future, at home, at work and in the wider community. • be capable of making reasoned choices relating to the environment, sustainable development and ethical, economic and cultural issues (Carbon footprint workshop) • broaden their understanding of the role that information and communications technology (ICT) has in Scotland and in the global community (Photography workshop) Page 33
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THOSE INVOLVED IN PROJECT: KILMARTIN MUSEUM (KM) EDUCATION TEAM – Julia Hamilton & Jacquelyn Condie RHUNAHAORINE PRIMARY SCHOOL ACTING HEAD TEACHER - Catriona Brown RHUNAHAORINE PRIMARY SCHOOL PUPILS: Angus, Juliette, Camille, Stuart, Naeve, Arianne, Kieran, Charlotte, Cayden, Edel, Emme, Eilidh SUPPORT TEACHING STAFF – Marilyn Shedden CLASSROOM ASSISTANT – Lindsey Hurd TEXTILE ARTIST – Suzie Fleming GAELIC LANGUAGE SPECIALIST - Àdhamh Ó Broin CAMPBELTOWN MUSEUM CURATOR – Khara MacPhail ARCHAEOLOGIST – Dr Aaron Watson ARCHAEOLOGY SCOTLAND – Gavin McGregor & Kieran Manchip This project was funded by The West Kintyre Community Wind Trust The Kilmartin Museum Education Team is supported by Historic Environment Scotland, Forestry and Land Scotland and NatureScot Page 34
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Report for The Argyll and Bute Windfarm Trust By Inveraray Community Council For meeting on 21st October 2024 Following on from last year’s report, to confirm the Clachan Farms (Inveraray) Windfarm Trust have awarded the following grant: 2024 Inspire Inverary Awarded £840 Inspire Inveraray applied for an award for the local community mini bus maintenance to ensure local clubs can continue to use it for its events. Inveraray Pipe Band Awarded £2000 For the costs towards travel for the band to and from events and competitions. Inveraray Golf Club Awarded £2000 To assist with payment of the Greenkeepers wages for the 2024 season. This will ensure that the course is kept in the best possible condition for the benefit of local members and also the many visitors who come to the area to play golf. British Region Awarded £2000 The funding will assist with the costs of our Armed Forces Day on 15th June, a community day with music, food, drinks and children’s entertainment. Friends of Argyll Awarded £2000 The funding will be used to bring in a drama facilitator to work with P6 & P7 pupils at Inveraray Primary School to devise and deliver a scripted dramatic performance (including music and ‘hands on’ lighting) to school, parents and community based on story/ies of Page 41 Agenda Item 6
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Inveraray during WWII, enabling them to engage with and present their academic learning through expressive arts. Inveraray Senior Citizens Awarded £1500 The funding was awarded for a new kitchen in the Nicol Hall which services the senior citizens and other community groups. West Loch Fyneside Church Awarded £355 The grant will be used to purchase two metal, lockable storage units for the Foodshare, to enable us to store food safely and ensure those in need are able to access the assistance they need. This will benefit those experiencing food poverty in Inveraray and surrounding villages. Inveraray Community Council Awarded £1000 The grant will be used towards costs for Warm Spaces, welcoming all local senior citizens to enjoy a warm meal and entertainment once a week over the colder months. Please find attached: Accounts 2023-24 Alyssa Stewart Treasurer Inveraray Community Council Page 42
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lnveraray Community Council Income and Expenditure
Clachan Windfarm Trust
1st April 2023 to 31st March 2024
Income Opening Balance
Main Grant
lnt2rest
Expenditure
£
£
9,561.07
235.11
Inspire lnveraray-Toddlers App £ 500.00
highland Games-Toiltes/Marquee £ 2,000.00
lnveraray District Pipe Band £ 1,500.00
Golf Club, Upkeep £ 2,000.00
British Region- Marquee _£ ___ 7_5_0_.0_0_
£ 16,083.01
£ 9,796.18
£ 6,750.00 £ (6,750.00)
Closing Balance
Balance on RBS Bank Statement 27/03/2024
Prepared for auditing by:
Alyssa Stewart
Treasurer
lnveraray Community Council
,Signed /4aea&"
1
Date ?f;/4 /f{f
£ 19,129.19
£19,129.21
----·------·-·------
. I have examined the books and records of
the lnveraray Community Council for the
period 1st April 2023 to 31st March 2024
and found the ccounts to be correct
[ Name Ji7 JVl i'>6 D ~ 0 i.,U ~
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ALIenergy Overview 2023/24 Argyll, Lomond and the Islands Energy Agency (ALIenergy) is a sustainable energy charity based in Argyll and Bute, Scotland. ALIenergy currently has a team of 16, working on a range of projects in Affordable Warmth/Alleviation of Fuel Poverty; Education and Skills Development; and Local Energy. ALIenergy’s aims are: - To help people with fuel poverty and energy efficiency issues - To encourage community renewables and local energy economy - To reduce carbon emissions and mitigate climate change. Affordable Warmth Advice Service - Over the year 2023/24, funders have included Energy Redress Scheme, Robertson Trust, Argyll & Bute Council, Highland Council, Bank of Scotland, Smart Energy GB, Big Energy Saving Network, Scottish Federation of Housing Associations, Energy Action Scotland / William Grant Foundation, SGN Safe and Warm Fund, Scottish Government’s Investing in Communities Fund, Argyll & Bute Community Led Local Development Fund, SSE Renewables (Tangy), various donations. Our service offers a range of energy advice topics to raise awareness, increase resilience and reduce the risk of fuel poverty going forwards, alongside crisis interventions, referrals for insulation and heating replacement schemes, support with complex issues and dealing with energy companies and the ombudsman. We offer a mix of home visits, face-to-face advice at events and telephone sessions. Our clients are typically vulnerable to fuel poverty for reasons such as low income, poor health or disability, and reliance on high-cost heating. Many have no access to gas, often using electric storage heaters on expensive electric tariffs. Many are self-restricting or in debt to suppliers. Many suffer from physical or mental health difficulties caused by, or made worse by, living in cold damp homes. We also deliver free training events, for frontline workers that support vulnerable or disadvantaged people, to help them to recognise and refer fuel-poor households. This is an extremely effective way for us to engage with hard-to-reach individuals who may otherwise be reluctant to ask for help for a variety of reasons. We continue to access crisis payments for clients from various sources. These include: prepayment meter vouchers and bulk fuel deliveries from the Fuel Bank Foundation; energy debt relief and ongoing cost payments from the Scottish Government Home Heating Support Fund; free appliances (cookers fridges, freezers, washing machines) from the Glasspool Trust; and we are a partner in the Argyll & Bute Flexible Food Fund which provides cash interventions alongside money advice (from Bute Advice Centre) and energy advice from ourselves. We continue to prioritise urgent cases, and Page 45 Agenda Item 7
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aim to provide rapid financial assistance and crisis interventions wherever needed – alongside providing the advice and referrals to address longer term resilience to fuel poverty. During the FY 2023-24 we supported over 2500 households, accessed crisis grants of over £650,000, plus estimated gains arising from advice given adding up to at least as much again, adding up to a total estimated client gain of between £1.2 - £1.5 million, directly to households who needed it most. Among all the factors which make fuel poverty so serious here, particularly crucial is the lack of access to mains gas across much of the area. Electric heating can be 3-4 times as expensive per kWh than gas. We also have cold wet weather, energy inefficient housing, elderly demographics, and typically low average incomes. Whilst energy process have dropped slightly since the peak of the energy price crisis, fuel poverty is still thought to affect nearly one in two households across rural northwest Scotland. ALIenergy Affordable Warmth Advice Process Community Energy for Energy Solidarity (CEES), funded by Horizon 2020. Working with 10 partners from Portugal, France, Belgium, Croatia and UK, this 3-year European project identified, compared and analysed successful community energy initiatives to tackle fuel poverty in different countries, and created a toolkit for replication, the Energy Solidarity Toolkit, designed to assist the setup of new affordable warmth services across the UK and Europe. The project is recently completed and the project website contains a wealth of information, at www.energysolidarity.eu Consumer Comfort Choice (funded by Scottish Government CARES, and Centrica’s Energy for Tomorrow grant. Across much of rural Scotland, mains gas is unavailable, and many households use electric storage heaters, which can be difficult to control and expensive to run – contributing to the issue of fuel poverty. Charging may be controlled via smart control technology, providing greater comfort and control, less energy waste and reduced costs. Working with technical partner Connected Response, we are installing smart controls in households with storage heaters in Oban and monitoring the resulting improvements in energy bills and household comfort. Page 46
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ALIenergy's Education and Skills Development Programme Funded by Scottish Power Renewables, Beinn an Tuirc Community Benefit Fund 'Regional Tranche'. This local economic development project encourages and facilitates young people to pursue local careers in STEM subjects and the renewable energy sector, providing events, workshops and careers advice in schools and communities, particularly in the areas of Mid Argyll and Kintyre. The project makes first contact with young people during their transition from P7 to S1 and S2, with energy and climate change-related activities and workshops, careers events, and stands for the whole community at the main Agricultural Shows in the area. Page 47
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During the summer of 2024 we attended the Kintyre, Mid Argyll and Islay Shows. Classroom workshops took place in the high schools in Tarbert on 4th September, Lochgilphead on 17th & 19th September, and Campbeltown on 25th September. The workshops were delivered to all S1 students in each school and looked at the importance of STEM in responding to increasing energy demand and supply. Students took part in a practical challenge generating electricity using wind, solar and hydro power kits. Report from STARS-24 event by Suzy Jevons, ALIenergy Education Officer We ran 3 workshops engaging directly with 75 students from 6 different primary schools. The students got stuck in with the construction of the Mars Rovers and trying to get them moving over the rocky surfaces. We think this could be an excellent activity to take into schools to give students more time and to try to develop the solar power aspect more. The students enjoyed racing the solar vehicles we took as demos. Then in the "Expo" we were able to engage with all of the attendees, which totalled 250 students. Had some great chats with students who had not been in the workshops, discussing their love of science and what they would like to do in the future. We were also able to discuss future workshops with the teachers in attendance who would love for us to be in school with the students to get the students excited about STEM. We also had chats with other attendees like SSE and Orbex about getting them involved in any future careers event we plan (MAK STEM Fest 2). Katie was there too (despite being still officially on maternity leave), so we were able to be a team in the field! We also met the Councillor in charge of Education at the Council and she wants to support us with our work going forward, she knows the two councillors who are linked to ALIenergy as well, so was really enthusiastic about helping it all continue to grow. Page 48
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0 COMPANY REGISTRATION NUMBER: SC211429 CHARITY REGISTRATION NUMBER: SC032495 Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Draft Consolidated Financial Statements 31 March 2024 Page 49
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Consolidated Financial Statements Year ended 31 March 2024 1 Co4 Trustees' annual report (incorporating the director's report) 3 Trustees' responsibilities statement 8 Independent auditor’s report to the members 9 Statement of financial activities (including income and expenditure account) 14 Statement of consolidated financial position 15 Statement of company financial position 16 Statement of cash flows 17 Notes to the financial statements 18 Page 50
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Trustees’ Annual Report (incorporating the Director’s Report) Year ended 31 March 2024 2 The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2024. Reference and administrative details Registered charity name Argyll, Lomond and the Islands Energy Agency Charity registration number SC032495 Company registration number SC211429 Principal office and registered Suite 1 office Malin House European Marine Science Park OBAN PA37 1SZ The trustees CEO Ian Macfarlane Barbara Atterson D MacFadzean Ewan Jures Ailsa Close Martin Clayton R Moreland G Corner D Alexander Mark Irvine Dr L Mitchell (Appointed 22 May 2024) (Resigned 30 April 2024) (Resigned 30 April 2024) (Appointed 22 May 2024) Auditor Chariot House Limited Chartered Accountants and Statutory Auditors Grand Parade Brighton Bankers Virgin Money Poltalloch Street Lochgilphead Page 51
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Trustees’ Annual Report (incorporating the Director’s Report) Year ended 31 March 2024 3 The directors present their report and the financial statements for the year ended 31 March 2024. The directors, who are also trustees of Argyll, Lomond and the Islands Energy Agency for the purposes of charity law and who served during the year and up to the date of this report are set out on page 2. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 and 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 (effective January 2019). Structure, governance and management ALIenergy - working towards a sustainable future Our vision is a world where everyone lives sustainably, carbon emissions have been cut to safe levels and no individuals live in fuel poverty without access to affordable energy. Our mission is to develop and promote sustainable energy use and generation to the benefit of individuals, communities and the local economy, and to combat fuel poverty. Our goal is to improve public knowledge of, and engagement in, renewable energy and energy efficiency issues, so that more people take action to increase energy saving, become involved with renewable energy initiatives and move towards a sustainable, low carbon future. Governing Document The organisation is a charitable company limited by guarantee, incorporated on 27/9/2000 and registered as a charity on 15/1/2001. The company was established under a Memorandum of Association, which established the objects and 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. The Articles of Association were revised and updated in 2021. Recruitment and appointment of Directors/Trustees The directors of the company are also charity trustees for the purposes of charity law. All directors give their time voluntarily and receive no benefits from the charity. All new directors receive a briefing from the Chairman followed by an induction session run by the management team on the responsibilities and obligations of directors; the main documents that set out the operational framework for the charity, including Memorandum & Articles; staff structure; resources and the current financial position; and the organisation's future plans and objectives. Page 52
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Trustees’ Annual Report (incorporating the Director’s Report) Year ended 31 March 2024 4 Risk Management It is the policy of the Board to minimise exposure by ensuring that the value of creditors does not exceed the value of debtors and funds at call or short notice. It is usual practice to ensure that funds in hand/overdraft limit are, where possible, sufficient to pay at least the following six months payroll, tax, national insurance and direct debit payments. The Directors have examined the major strategic, business and operational risks, which the charity faces and where appropriate, systems and procedures have been established to mitigate any risks identified. Organisational structure The Board of Directors is made up of members from a variety of professional and community backgrounds relevant to the work of the charity. The Directors meet quarterly and are responsible for the strategic direction and policy of the charity. A number of representatives from the charity's partner organisations and funders may be invited to sit on the Board as advisors, with no voting rights. Day to day operations and new project development activities are carried out by the staff team, managed by the CEO. Objectives and activities Our activities fall within three main areas: Affordable Warmth and Alleviating Fuel Poverty Education and Skills Development Community Renewables and Local Energy Economy Main projects during 2023-24 include: Argyll Energy Advice Service (Mar23-Feb25) - funded by UK Energy Redress Fund. Following on from similar work in previous years, this project aims to assist Argyll's most vulnerable households out of fuel poverty by providing a holistic home energy advice service, and offering training to other organisations on the causes, effects and mitigation of fuel poverty. Lochaber Affordable Warmth Service (Aug21-Jul23) – also funded by UK Energy Redress Fund, this project has allowed us to extend our service into the neighbouring area of Lochaber. Argyll and Bute Council Flexible Food and Fuel Fund (Jan21-Mar25) - this project is in partnership with Argyll & Bute Council, Community Foodbanks and Bute Advice Centre, which offers welfare and benefits advice to clients alongside our affordable warmth advice, targeting the most vulnerable households. Affordable Warmth for Highland Council Tenants (Nov22-Mar24) – funded by Highland Council to provide advice and assistance to help tenants who are struggling with energy costs. Bank of Scotland Reach (2023-24) – contributing towards Affordable Warmth Advice work assisting the most vulnerable households across our areas. Page 53
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Trustees’ Annual Report (incorporating the Director’s Report) Year ended 31 March 2024 5 Big Energy Saving Network (Oct23-Mar24)- funding for affordable warmth advice and events. Smart Energy GB (Apr23-Dec23)- funding for our affordable warmth team to include an extra information and advice element on smart meters. H2020 CEES (Community Energy for Energy Solidarity) (June21 – Aug24). Working with partners from Portugal, France, Belgium, Croatia and UK, the partnership will identify and analyse successful community energy initiatives to tackle energy poverty, and create a toolkit for replication. ALIenergy's Education and Skills Development Programme (funded by Scottish Power Renewables, Beinn an Tuirc Community Benefit Fund 'Regional Tranche'; providing long term funding assured to at least March 26). This project encourages and facilitates young people to seek careers in STEM subjects and the renewable energy sector, providing activities, workshops, short films, and careers events in schools and communities, particularly in the areas of Mid Argyll and the Kintyre Peninsula. Consumer Comfort Choice (funded by Scottish Government CARES and Centrica’s Energy for Tomorrow grant fund, 2020-24). Across much of rural Scotland, mains gas is unavailable, and many households use electric storage heaters, which can be difficult to control and very expensive to run – contributing to the issue of fuel poverty. However, they effectively provide a network of distributed energy storage units which may be controlled via smart control technology, providing greater comfort and control, a more efficient distribution system and reduced costs. Working with technical partner Connected Response, we seek to install smart controls in 90 households in Oban. Financial review Principal funding sources ALIenergy no longer receives core funding from Argyll and Bute Council (this ended March 2017). Argyll and Bute Council continues to provide some in-kind support (eg payroll services). A small amount of core income is received from the Argyll Wind Farm Trust, for the SSE Tangy 2 development. Core funding is also received from the Robertson Trust for the period 2022-25. These support the basic running costs of the charity. A small amount has also been received through public and corporate donations. Current project funders are as described above. Argyll & Bute Council has given an implicit guarantee to ALIenergy's short term cash flow requirements. In 2017 a wholly owned trading subsidiary, ALIenergy Ltd, was created to pursue income generating activities that can support our charitable purposes and activities. Although the trading subsidiary was not fully active during the year, transactions in the year are included in these accounts. Page 54
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Trustees’ Annual Report (incorporating the Director’s Report) Year ended 31 March 2024 6 Reserves policy The current policy is to retain, where possible, sufficient funds to meet the cost of salaries, redundancy payments and sickness cover and other regular commitments for a minimum period of six months. In addition, it is the policy of the Directors to retain sufficient funds to allow for the development of the company and, in particular, to allow the company to pursue potential new income streams and develop new projects and programmes, to ensure future financial security. Plans for future periods We shall continue the activity areas outlined above, subject to funding. We intend to expand our services and activities to combat fuel poverty, to develop the charity's renewable energy expertise further and do more to promote renewable heat. We hope to develop more innovative, holistic approaches to local energy economy, and to facilitate community involvement, upskilling and empowerment, ownership and resilience. We aim to expand the activities of the trading subsidiary in order to generate income to gift aid back to the charity. We seek to establish and develop further collaborations and partnerships with other organisations (technical; academic; public sector; industry; third sector) in Scotland, the UK, and elsewhere. Trustees' responsibilities in relation to the financial statements The directors (who are also trustees of Argyll, Lomond and the Islands Energy Agency under charity law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Company law requires the directors 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 income and expenditure, of the charitable company for that period. In preparing these financial statements, the directors 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; - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 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. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Page 55
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Trustees’ Annual Report (incorporating the Director’s Report) Year ended 31 March 2024 7 Small company provisions This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. This report was approved by the Board on 18th December 2023 and signed on its behalf by I Mcfarlane Director Page 56
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8 Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Trustees’ Responsibilities Report Year ended 31 March 2024 The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitiesCompany law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period. In preparing these financial statements, the trustees are required to: • select suitable accounting policies and then apply them consistently; • observe the methods and principles in the applicable Charities SORP; • make judgments and accounting estimates that are reasonable and prudent; • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. . Page 57
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9 Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Independent Auditor’s Report to the Members of Argyll, Lomond and the Islands Energy Agency Year ended 31 March 2024 Opinion We have audited the financial statements of Argyll, Lomond and the Islands Energy Agency (the parent company) and its subsidiary for the year ended 31 March 2024 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: • give a true and fair view of the state of the parent company’s affairs as at 31 March 2024 and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended; • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; • have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulations 6 and 8 of the Charities Accounts (Scotland) Regulations (as amended). Basis for opinion We have been appointed as auditor under section 44(1) © of the Charities and Trustee Investment (Scotland) Act 2005, regulations 6 and 8 of the Charities Accounts (Scotland) Regulations (as amended) and under the Companies Act 2006 and report to you under those Acts and relevant regulations We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorized for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Page 58
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10 Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Independent Auditor’s Report to the Members of Argyll, Lomond and the Islands Energy Agency Year ended 31 March 2024 Other information The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required .to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: • the information given in the trustees’ report, which includes the directors’ report, for the financial year for which the financial statements are prepared is consistent with the financial statements; and • the directors report included within the trustees’ report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion: • adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or • the financial statements are not in agreement with the accounting records and returns; or • certain disclosures of trustees’ remuneration specified by law are not made; or • we have not received all the information and explanations we require for our audit. Page 59
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11 Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Independent Auditor’s Report to the Members of Argyll, Lomond and the Islands Energy Agency Year ended 31 March 2024 Responsibilities of trustees As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Page 60
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12 Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Independent Auditor’s Report to the Members of Argyll, Lomond and the Islands Energy Agency Year ended 31 March 2024 Auditor’s responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Based on our understanding of the charity and its activities, and through discussion with the trustees and management, we identified the principal risks of material misstatement both at the financial statement level and at the assertion level. We considered these risks in the light of various factors including the level of complexity, subjectivity, uncertainty, potential management bias, fraud, materiality and any other relevant factors. We considered the extent to which these would have a material impact on the financial statements and designed our audit work accordingly. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following: We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience. We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud, and reviewed significant or unusual transactions to identify their underlying supporting rationale We inspected the minutes of meetings of those charged with governance, and made direct enquiries of management and the board of trustees concerning the charity’s policies and procedures relating to: o Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance; o Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud; o The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations. In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates were indicative of a potential bias and tested significant transactions that were unusual or those outside the normal course of business. Page 61
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13 Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Independent Auditor’s Report to the Members of Argyll, Lomond and the Islands Energy Agency Year ended 31 March 2024 We also discussed and reviewed the charity’s business model and forward planning to assess going concern communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit. reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations. Carried out substantive testing on income and expenditure Re-performed reconciliations of control accounts, and recalculated items such as depreciation Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. Use of our report This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006section and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company’s members as a body, and the charitable company’s trustees as a body for our audit work, for this report, or for the opinions we have formed. Shona Wardrop C.A. Senior Statutory Auditor For and on behalf of Chariot House Limited Chartered accountants & Statutory Auditor 44 Grand Parade Brighton BN2 9QA Page 62
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14 Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Consolidated Statement of Financial Activities (Including income and expenditure report) Year ended 31 March 2024 Unrestricted Restricted Total Total funds funds 2024 2023 Notes £ £ £ £ Income and endowments from: Donations, grants and legacies 2 163,166 622,617 785,783 556,920 Investments 3 - - - 10 Other income 3 7,638 - 7,638 3,385 £ 170,804 £ 622,617 £ 793,421 £ 560,315 Expenditure On: Expenditure on charitable activities 4 104,935 564,345 669,280 499,712 Total expenditure 104,935 564,345 669,280 499,712 65,869 58,272 124,141 60,603 Transfers between funds £ 43,818 £ (43,818) - - Net movement in funds 109,687 14,454 124,141 60,603 Fund balances brought forward £ 170,881 £ 464 £ 171,345 £ 110,742 £ 280,568 £ 14,918 £ 295,486 £ 171,345 The statement of financial activities also complies with the requirements for an income and expenditure accounts under the Companies Act 2006 and includes all gains and losses recognised in the year. All of the above figures were derived from continuing activities. Total Income and endowments Net Income/(expenditure) Fund balances carried forward Page 63
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15 Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Statement of Financial Position Year ended 31 March 2024 2024 2023 Notes £ £ Current assets Debtors 9 77,972 117,023 Cash at bank and in hand 553,306 430,900 631,278 547,923 Creditors: amounts falling due within one year 10 335,792 334,578 Net current assets 295,486 213,345 Total assets less current liabilities 295,486 213,345 Creditors: amounts falling due after more than one year 11 - 42,000 Net assets £ 295,486 £ 171,345 Funds of the charity Restricted funds 14,918 464 Unrestricted funds 13 280,568 170,881 Total charity funds £ 295,486 £ 171,345 The accounts were approved by the Board on XXXXXXX 2024 The financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime the small companies regime …..................................... I Macfarlane, Trustee Argyll, Lomond and the Islands Energy Agency, is a company limited by guarantee. Registered in Scotland, no. SC211429 Registered as a charity No. SC032495 Page 64
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16 Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Statement of Financial Position Year ended 31 March 2024 Notes £ £ Fixed assets Investments 8 100 100 Current assets Debtors 185,935 215,477 Cash at bank and in hand 499,313 365,156 685,248 580,633 Creditors: amounts falling due within one year 404,625 376,956 Net current assets 280,623 203,677 Total assets less current liabilities 280,723 203,777 Creditors: amounts falling due after more than one year - 42,000 Net assets £ 280,723 £ 161,777 Funds of the charity Restricted funds 14,918 464 Unrestricted funds 265,805 161,313 Total charity funds £ 280,723 £ 161,777 The accounts were approved by the Board on XXXXXX 2024 …..................................... I Macfarlane, Trustee Argyll, Lomond and the Islands Energy Agency, is a company limited by guarantee. Registered in Scotland, no. SC211429 Registered as a charity No. SC032495 Page 65
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17 Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Consolidated Statement of Cash Flows Year ended 31 March 2024 2024 2023 £ £ Cash flows from operating activities: 124,141 60,603 Adjustments for: Accrued expenses (7,501) 57,744 Other interest receivable - (10) (Increase)/Decrease in Debtors 39,051 7,516 Increase/(Decrease) in Creditors (33,285) 4,113 Net cash generated from operating activities 122,406 129,966 Cash flows from Financing activities: Interest received - 10 Net cash used in financing activities - 10 Net increase/(decrease) in cash and cash equivalents 122,406 129,976 Cash and cash equivalents at beginning of year 430,900 300,924 Cash and cash equivalents at end of year 553,306 430,900 Analysis of changes in net funds At 1/4/23 Cash flow At 31/3/24 Net cash Cash at bank and in hand 430,900 122,406 553,306 Net Income/(expenditure) Page 66
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18 Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2024 1.1 Accounting policies Basis of preparation The charity is a company limited by guarantee and is a recognized charity in Scotland, registered number SC032495. It is governed by the rules of its Memorandum and Articles of Association. The financial statements have been prepared on the historical cost basis The financial statements are prepared in sterling, which is the functional currency of the entity and are rounded to the nearest pound. The charity meets the definition of a public entity as defined by FRS102. Going concern The directors, who are the trustees of the charity under charity law, consider that there are no material uncertainties about the charity's ability to continue, and have considered a period of at least 12 months from the signing of the accounts. Disclosure exemptions The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the group financial statements of Argyll Lomond and the Isles Energy Agency, which can be obtained from Companies House. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: a) Disclosures in respect of financial instruments have not been presented. b) Exemption from including a statement of financial activities for the parent company. The movement of funds of the parent charity was a surplus of £118,949. c) Exemption from including a separate statement of cash flows for the parent company. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. Page 67
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 19 1.1 Accounting policies (continued) Income All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Expenditure Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: • expenditure on raising funds includes the costs of all fundraising activities, events, non- charitable trading activities, and the sale of donated goods. • expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. • other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. Page 68
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 20 1.1 Accounting policies (continued) Investments Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment. Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure. Taxation The charity is considered to pass the test set out in paragraph 1 Schedule 6 Finance Act 2010 and therefore meets the definition of a charitable company for corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Taxes Act 2010 or s256 of the Chargeable Gains Act 1992 to the extent that such income or gains are applied exclusively to charitable purposes. Any taxation charge in these accounts therefore relates solely to the trading subsidiary. Page 69
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 21 1.1 Accounting policies (continued) Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash- generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. Provisions Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in income or expenditure unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in the statement of financial activities in the period it arises, and is allocated to the appropriate expenditure heading. Page 70
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 22 1.1 Accounting policies (continued) Financial instruments A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship (see hedge accounting policy). Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Defined contribution plans The charitable company operates a defined contribution pension scheme. Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. Page 71
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 23 1.1 Accounting policies (continued) Defined contribution plans (continued) When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. 1.2 Limited by guarantee Argyll, Lomond and the Islands Energy Agency is a company limited by guarantee and accordingly does not have a share capital. Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member. Page 72
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 24 2 Income from Donations, Grants and Legacies Unrestricted Restricted Total Total funds funds 2024 2023 £ £ £ £ Donations, grants and legacies £ 163,166 £ 622,617 £ 785,783 £ 556,920 Included in the above were the following grants Scottish Power - 56,456 56,456 40,768 SSE - Tangy 10,518 - 10,518 10,424 GEO Atlantic - - - 5,782- Affordable warmth fund - 84,000 84,000 84,000 Bank of Scotland - - - 27,500 Big Energy Savings Network - 13,325 13,325 5,475 LACER - 2,271 2,271 40,000 Lochaber Affordable Warmth Scheme (LAWS) - 24,517 24,517 47,413 Robertson Trust 32,000 - 32,000 38,470 Energy Redress Argyll - - - 33,601 Energy Redress Argyll (2) - 156,300 156,300 12,350 Highland Council - 117,980 117,980 57,020 Crisis Intervention Funds 120,648 - 120,648 87,351 Calmac - - - 600 Lorn Healthy Options - 8,762 8,762 13,000 Hope Kitchen - 13,193 13,193 - EAS WG - 20,000 20,000 - EAS WHD - 10,000 10,000 - Inspiralba PESF - 38,200 38,200 - Community Energy for Energy Solidarity (CEES) 49,455 49,455 57,135 Smart Energy GB 15,515 15,515 7,595 Inspiralba Graduate programme 12,643 12,643 - 163,166 622,617 785,783 556,920 Page 73
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 25 3 Income from Investments Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 £ £ £ £ Investment receivable - unrestricted fund - - 10 10 Other Income Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 £ £ £ £ Other income 7,638 7,638 3,385 3,385 4 Expenditure on charitable activities Unrestricted Restricted Total By Fund Type funds funds 2024 £ £ £ Management 14,530 - 14,530 Education,Awareness, Affordable Warmth 82,355 564,345 646,700 Support Costs 8,050 - 8,050 104,935 564,345 669,280 Unrestricted Restricted Funds Total funds funds 2023 £ £ £ Management 72,199 - 72,199 Education, Awareness, Affordable Warmth 14,955 404,508 419,463 Support Costs 8,050 - 8,050 95,204 404,508 499,712 Expenditure on charitable activities by activity Direct Support Total 2024 Total 2023 Activities Activities £ £ £ £ Management 96,885 - 96,885 72,199 Education, Awareness, Affordable Warmth 564,345 - 564,345 419,463 Governance costs - 8,050 8,050 8,050 661,230 8,050 669,280 499,712 Page 74
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 26 5 Auditors remuneration 2024 2023 £ £ Fees payable for the audit of the financial statements 8,100 7,860 Fees payable for independent examination - 1,167 6 Employees Number of employees The average head count of employees during the year was 14 (2023; 11). There were 15 employees at 31 March 2024 The average number of full-time equivalent employees during the year is analysed as follows: 2024 2023 Number Number Full time 10 7 Part time 4 4 TOTAL 14 11 Employment costs 2024 2023 £ £ Wages and salaries 392,702 263,069 Social security costs 35,447 24,268 Other pension costs 67,316 47,596 495,465 334,933 There were no employees whose annual emoluments were £60,000 or more. Key Management Personnel The total remuneration of the 3 key management personnel of the charity was as follows; 2024 2023 £ £ Salaries 99,231 78,857 Car Allowance 786 816 Employer's NI 10,199 8,169 Pension 17,251 17,062 127,467 104,904 Page 75
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 27 7 Trustees The charity trustees, who are the directors of the company, were not paid and did not receive and remuneration or benefits in kind in their capacity as trustee during the year. No trustee received payment for professional or other services supplied to the charity. One trustee received expenses in the year amounting to £153 (2023: £190) 8 Trading Subsidiary Name of Subsidiary Country of Registration Percentage of Share Capital Alienergy Limited Scotland 100% 2024 2023 £ £ Turnover 31,730 29,377 Expenditure (26,535) (29,456) Net deficit 5,195 (79) The assets and liabilities of Alienergy are; Assets 54,893 69,235 Liabilities (40,030) (59,566) Net Assets 14,863 9,669 9 Debtors 2024 2023 £ £ Trade debtors 22,171 32,397 Tax and Social Security 899 3,490 Other debtors 54,902 81,136 77,972 117,023 Page 76
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 28 10 Creditors: amounts falling due within one year 2024 2023 £ £ Trade creditors 3,645 2,850 Accruals and deferred income 151,693 159,194 Company credit card 24 2,915 Other creditors 180,430 169,619 £ 335,792 £ 334,578 11 Creditors: amounts falling due after more than one year 2024 2023 £ £ Other creditors - 42,000 -£ £ 42,000 12 Pensions and other post retirement benefits Defined Contribution Plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £67,316 (2023: £47,596) Page 77
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 29 13 Analysis of Group Charitable Funds Unrestricted Funds Balance atBalance at Income Expenditure Transfers Balance at 1st April 2023 31 March 2024 £ £ £ £ £ General Funds 170,881 170,804 (104,935) 43,818 280,568 Balance at Income Expenditure Transfers Balance at 1st April 2022 31 March 2023 £ £ £ £ £ General Funds 109,166 137,970 (95,204) 18,949 170,881 Restricted Funds Balance atBalance at Income Expenditure Transfers Balance at 1st April 2023 31 March 2024 £ £ £ £ £ Affordable Warmth (5,964) - - 5,964 0 Education,Renewables, Affordable Warmth5,611 538,617 (480,345) (49,782) 14,101 Affordable Warmth & Food 817 84,000 (84,000) - 817 464 622,617 (564,345) (43,818) 14,918 Balance at Income Expenditure Transfers Balance at 1st April 2022 31 March 2023 £ £ £ £ £ Affordable Warmth (5,964) - - - (5,964) Education, Renewables, Affordable Warmth6,723 338,345 (325,099) (14,358) 5,611 Affordable Warmth & Food 817 84,000 (79,409) (4,591) 817 1,576 422,345 (404,508) (18,949) 464 Movement of funds Movement of funds Movement of funds Page 78
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 30 14 Analysis of group net assets between funds Unrestricted Restricted Total funds funds £ £ £ Fund balances at 31 March 2023 are represented by: Current assets 616,360 14,918 631,278 Creditors: amounts falling due within one year (335,792) - (335,792) Creditors: amounts falling due after more - - - than one year 280,568 14,918 295,486 Fund balances at 31 March 2022 are represented by: Current assets 547,459 464 547,923 Creditors: amounts falling due within one year (334,578) - (334,578) Creditors: amounts falling due after more (42,000) - (42,000) than one year 170,881 464 171,345 Page 79
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Argyll, Lomond and the Islands Energy Agency Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 31 15 Related party transactions Trade debtors includes an amount of £10,785 (2023: £10,785) and other debtors includes £98,077 (2023: £91,159) due from ALIenergy Limited, a wholly owned subsidiary of the company Rent, services charges and insurance of £26,454 (2023: £16,667) was paid to ALIenergy Limited during the year. Other creditors includes an amount of £68,831 (2023: £42,377) owed to ALIenergy Limited in respect of rent. Conflict of Interest Argyll, Lomond and the Islands Energy Agency operates a policy to deal with conflicts of interest. This includes maintaining a register of interests for all board members/directors and semior managers, which details any contractual or financial relationship or position of authority with outside companies, firms, 16 Commitments Under Operating Leases At 31 March 2024, the group had future minimum lease payments due under non-cancellable operating leases for each of the following periods; 2024 2023 £ £ Within one year 11,500 11,500 Within 2 to 5 years 29,708 41,208 Page 80
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SSE Renewables Update (October 2024) SSE Renewables continues to provide community benefit through the Tangy windfarm to the relevant community community councils as well as Argyll, Lomond and the Islands Energy Agency (ALIenergy) to promote sustainable energy use in the area. Following on from recent discussions, dialogue with community representatives and the SSE Renewables community liaison team will continue in order to discuss potential community benefit associated with any new developments or repowering of existing sites. Craig Mullen Senior Community Investment Manager Page 81 Agenda Item 8
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