SCOTTISH ORANGE TIOME LUND ; The management committee presents tts annual report and accounts of the Scottish Orange Home Fund for the year ended 30" June 2025. ## Referenee and Administrative Information Charity Name: Scottish Orange Home Fund Charity Registration Number: SC003774 Contract Address: 19] Station Road Shotts ML7 4BA ## Committee All the Committee Members who served at any time during the year and up to the date of signing the accounts are shown below. ## Independent Examiner EAC Accountancy Limited 191 Station Road Shotts ML7 4BA Bankers Bank of Scotland 701 Great Western Road Glasgow G12 8RB ———ECommiticeme MembersMemibers whoWho servedserved fromfrom 1-UuivL+ July 20242024 toto 17th17th OctoberOctober 20252025 Colin Girvan Helyne MacLean James MacLean Robert McLean SCOTTISLLOR WGE HOME FUND - JERYEAR ENEDENDED 3030 MINEJUNE 20252025 Shicitite: CGuverunce snd Munacenietit ## Caneorming Document: The Scottish Orange Home Fund is a recognised Scottish Charity, governed by its consutution. It is administered by the committee whose members are elected at the Annual General Meeting. ## Ohigets and Activities The objective of the Fund is to provide Holiday Accommodation for the needy. ## Financial Review A profit was achieved for the year under review due to an increase in Donations received. 3 ## SCUTVISHOR ANGE HOME FUNT ## YEAR ENDED 30 JUNE 2025 ## Statement of Trustees” Respousibiliiies Charity law requires the Committee to prepare financial statements for each financial year which showa true and fair view of the state of affairs of the charity and its financial activities for that year, In preparing those financial statements, the Cormiitee is required to: - & select suitable accounting policies and then apply them consistently; # make judgements and estimates that are reasonable and prudent; e state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained i the financial statements; and - ® prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence. The Committee are responsible for keeping proper accounting records which disclose wilh reusonuble accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking teasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Committee on 17th October 2025 and signed on their behalf by rm te Robert McLean Trustee T report on the accounts ofthe charity tor the year ended 30" June 2025 which are sct out on pages 5 to 11. ## Respective respausibilities of irusiows and examiner The Charity’s Committee are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention, ## Basis of indenendent ukunminer’s statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity anda comparison of the accounts presented with thuse recurds. TL also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the Committee conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts, - Independent examiner's statement In the course of my examination, no matter has come to my attention. 1. which gives me reasonable cause to believe that in any material respect the requirements: - ® to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - ® to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been inet, or - 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Emma Louise Holland, FCCA EAC Accountancy Limited Chartered Certified Accountants 191 Station Road Shotts ML7 4BA 17th October 2025 SOT USHOL ANGE POAT FUND LEAR TS DL 30 TINE qu3s |||Unrestricted|Restricted||| |---|---|---|---|---|---| ||Note|Tunds
2025|Funds
2025|Total
2025|Total
2024| |||£|£|£|£| |Fined guts|||||| |Tangible Assets|5|120,152||120,152|3| |(rem \escrs|||||| |Cash atbank and in hand||72,184||72,184|170,236| |Current Laspbititiee|||||| |Creditors: General Fund||.|~||1,920| |Net
Assuts||72.184
192.316|~
~|72184
192.336.|A68.316
168.319| |The funds ofthe charity|||||| |LinrestrensdFries|6|168,319|=|168,319|152,375| The accounts were approved by the Committee on 17th October 2025 for and on behalf of the Committee Members. DSS ° Zoe .. eae Bich € *Lafleciy— co. ... ... .James MacLean, Trustee SCOTTISH ORANGE HOME FLIND : ## Avcounting Poltctes The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below. The charity has adopted the requirements of the Statement of Recommended Practice: Accounting and Reporting by Charities Gssued February 2005) The accounts have been prepared in accordance with applicable accounting standards and under the historical cost convention, modified to reflect the inclusion of investments at market value, and in accordance with the Charities and Trustee Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006, approved by the Scottish Oravze Home Fund the Statement of Recommended Practice: Accouriting and Reporting by Charities (2005). ## Funds Funds are classified as cither restricted funds or unrestricted funds, defined as follows. Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the chanty. Endowinent funds are funds which have been given on the condition that the original capital sum is not reduced, but the income there from is used for the purpose defined in accordance with the objects of the chanity. Unrestricted funds are expendable at the discretion of the Committee in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the Committee for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the Committees’ discretion to apply the fund. ## Incoanuny resources All donations are included within incoming resources under either unrestricted or restricted funds according to the terms under which the donation is made and when the amount can be quantified with reasonable certainty. Donations are brought into the accounts at their market value to the charity. Expenditure is recogmised on a cash basis when the liability is paid. SCOTTISH ORANGE TOME FUND 8 MOTES FORMING PART OF THE EEN ANCIAL STAPEMENTS (CONT Dy LEARTNDEDLEAR PNDED SOSUdUNETUNE 2025Ws Accounting Palicres (CONT BS ## Tangible fixed assets The charity has the right to Occupy and use for its charitable objects certain tangible Tixed assets. vested in the Seottish Orange Home Fund Conimittee. No consideration is payable for the use of these assets Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the statement of financial activities in the year in whiely the liability arises. ## Taxation The Scottish Orange Home Fund is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT. 10 ## StCUEPTSED EONSGrHONE TINTS VOTES FORMING PAR Ot DE DIN ANCE SUATEAIONSLS CUNTDY ## SA ONE Sse res ||Unrestricted|Restricted||| |---|---|---|---|---| ||Funds|Funds|Toral|Toral| ||2025|2025|2025|2024| |Charitable Activites||||| |Goods for resale|~|;||89| |Insurance|325|;|325|850| |Honorana|1,206|-|1,200|1,200| |Postage & Travel|85|a|&5|168| |Printing& Stationery
Prizes& Gifts|448
44]|-
-|448
441|466
$59| |Carol Scrvice Expenses|765|-|765|405| |Sundry Expenses|490||490|406| |Chalet Expenses|36.419||36,419|32,324| |Depreciation|13,340|~|13,350|4,653| ||53,523|~|53,523|41.120| Cost At 1 July 2024 175,909 Additions 133.490 Disposals At 30 June 2025 309,408 BDepres tities At 1 July 2024 175,906 Charge for year 13,350 At 30 June 2025 189,256 Net Book Value 35 120,152,