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This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Scrabster Community Association

2025-07-31-accounts

OS C r DayFrom | 1 : MonthAugust |[Year2024 0| To | Day31 || MonthJuly || Year2025 | seee ce

Office of the Scottish Charity Regulator

Names of the the charity trustees trustees on date of approval of Trustees’ Trustees’ Annual Report

1 APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Structure, governance and management Type of governing document “The Association is a charitable unincorporated association governed bya _ written constitution which was last updated in 2019. Trustee recruitment and appointment “Ail of the Association's Trustees are appointed or re-appointed by _ members at the Annual General Meeting, normally held in January each _ year. The constitution gives the Association powers to co-opt Trustees as | _and when required.

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Objectives and activities
Charitable purposes "The Association’s purpose is as recorded in the constitution. To promote |
the benefit of the inhabitants of Scrabster and surrounding area without
 distinction of sex or of political, religious or other opinions by associating
with the local authorities, voluntary organisations and inhabitants in a
 common effort to advance education and to provide facilities in the
_ interests of social welfare for recreation and leisure time occupation with
the object of improving the conditions of life for the said inhabitants.
Summary of the main activities “The hail was used by various groups and individuals for events, parties,
in relation to these objects _ meetings, sporting and other activities.
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2

APPENDIX 1

Achievements and performance

Summary of the main achievements of fo the charity during the financial period

Financial review

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Brief statement of the|charity’s|policy|Scrabster|Community|Association'spolicy|is|to|keep|a reserve|whichis| |on|reserves|equivalent|to|at|least one|year’s|trading|payments.|

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3

APPENDIX 1

Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

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Signature(s) eers secant aneoS
Full name(s) Laidtgin,| leon MacGill |MaureenMN. WeWebstervaste __
Date iSaTETavv Ce .
b/G/ 36 | Qe\y\2
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4

APPENDIX 3

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Scottish Charity Regulator
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___ Independent examiner’sreporton Report[to][the] Charity name the accounts w _ trustees/members of Scrabster Community Association Registered charity SCO05874—<“i‘i«~* inn tian nuieiiiiininniinnnnnnnnl charity forthe period |. Day. Month Year Da Month Near 01 August 2024 to 31 July 2025 Set out on pages ror® "0a wns nn ogninumbersof additional sheets) Respective the charity’s trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). 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 independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner’s statement Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and 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, | do not express an audit opinion on the view given by the accounts. Independent examiner’s jn the course of my examination, no matter has come to my attention statement 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 met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: LIV cds Ons, _ Date: — BG Lie , . Name: Linda Cameron Relevant professional qualification(s) or body) poca cra ca (if any): Address: Reid & Fraser ' _ . . . 15 Princes Street / Thurso kwi4 7BQ

“Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

ScrabsterCommunity ScrabsterCommunity Association Association $C005874 $C005874
S10£9 Receipts and payments accounts
ek! ek
“Crea Oe
f
.
ScotshChay Regulator		 Forthe period
f
rem		 to
Section A Statement of re 8
Unrestricted
funds		 Restricted
funds		 Expendable
endowment
funds		 Permanent
endowment
funds		 Totalfunds
.
current period		 Totalfunds last
.
period
to nearest £ to nearest £ to nearest £ to nearest£ to nearest£ tonearest£
Ai Receipts
legacies aee ee
8,000 8,000 13,000
Receiptsfromfundraising activities
Grosstrading receipts
Income from investments other than		 eeeee
land and buildings
Rents from land & buildings §,423 5,423 2,687
Gross receipts from other charitable
activities
Otherincome: Insurancereceipt
Recoveryofmisappropriatedfunds
At Sub fotal		 Po
**		 **
14,943		 fs
16,513
es		 ee
14,943
33,049
A2 Receipts from asset &
investment sales
A2 Sub total
A3 Payments
Payments relating directly to charitable
activities 13,741 13,741 25,106
[Sovemancsoss
Audit/independentexamination		 4,374 ee
4,374
eC ee] ee ee
A3Sub total 45,135 15,135
A4 Payments relating to assetand
investment movements
AdSub total[ 620)
Surplus/(deficit) foryear (797) (797) 2,203
a)

‘

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APPENDIX 2 Scrabster Community. Associationco. $C€005874
Section B Statement of balances
‘nresticted Expendable Permanent ,
Categories Details unds Restricted funds andowmentfunds andowmentfunds Totalperocurrent Total last period
to nearest& to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year 25,177 25,177 22,974
paymentsSurplus / account(deficit) shown on receipts and (797) (797) 2,203
Cash and bank balances at end of year 24,380 24,380 25,177
(Agree balances with receipts and payments
account(s)) - - - . - .
.
Details Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
_ =— =—
Total
Details Fund to which asset belongs Cost {if available) ooremaele) Wu Last year
to nearest£ to nearest é to nearest£
B3 Other assets |
Baby Changing Unit | [|0
Sleam Cleaner ee
a a
Grass Cutting Tractor [8,000) |5.000) | __ 5,000
Henry Vacuum Cleaner [30
Portable PA System Le
4 Airpot Stainless Stee! flasks |t
Cotswald Table and bench [|
ft
Presi Christmas Tree |
| ee
Details Fund to which llabillty relates Amount due Last yaar
to nearest£ to nearest E
B4 Liabilities Reid & Fraser - Independent examiner |__|
G Anderson Electiical Lid |_ 5.682
British Gas |
|
Total [8.282
Details Fund to which flabllity relates Amounttestimate) due Last year
to nearest £ to nearest £
—— —— — |
Total
Signedon behalfby ofone all theor two trustees trustees Signature Print Name approvalDate of .
7 - * + ieon MacGill 7 An (A
MACG LO femuccn db/Ldal
2 . Wi Qbe|s- Pb4
2-SCA- Receipts and Payments account - 31.07.26.xlsx / Statement of balances Page 7 December 2007
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APPENDIX 2 Scrabster Community Association

$C005874

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Section C Notes to the Accounts
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Ci Nature and purpose of Used to support the local community and maintain the building in a fit state. funds (may be stated on analysis of funds worksheets) Type of activity or project supported neice seemed / —= Total C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) Authority under which paid C3b Trustee remuneration - | trustees Agreement for cleaning duties

C4a Trustee expenses if no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

Number of £ trustees

C4b Trustee expenses - details

Nature of relationship

Nature of transaction

Transaction Balance amount (£) outstanding at eriod end (£

C5 Transactions with trustees and connected persons _ Se 2 - SCA- Receipts and Payments account - 31.07.25.xlsx/ Notes Page 8 December

December 2007

APPENDIX 2

$C005874

Scrabster Community Association

Additional analysis (1)

Analysis of receipts and payments

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1 Donations
Unrestrictedfunds. Restricted funds Expendableendowment endowmentPermanent Totalperiod eurent Total last period
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
West Gaithness Communi Fund Cc]
Other donation [_ 50] - [80] |
2 Grants
Unrestrictedinda Restricted funds Totalnerindcurrent Total last period
to nearest £ to nearest £ to nearest £ to nearest £
Baillie Wind Farm Community Benefit Fund 8,000 8,000 | —_ 13,000 |
Total 8,000 8,000 13,000
3 Gross receipts from other charitable activities
. Expendable Permanent
Unrestrictedfunds Restricted funds endowment endowment Totalperiodcurrent otal last period
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Total ==== =
4 Payments relating directly to charitable activities
Unrestrictedfunds. Restricted funds Expendableendowment endowmentPermanent Totalperiod cuTrent Total last period
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Rent & rates 1,051 1,054 2,879
Repairs & Renewals 6,604 [44.502
Electricity | __-4,691 1,691 3,036|
[455 4.485] [4,200 [|]
ProperlyEvents Costs, induding dearing [____229 [228] [19|
Events -- Christmas Easter eggsparty (and and Partygifts2025) 4,945 [Cs1,945) 2,047
Events
- Halloween party [125
Stationery & postage ne 9] [|
Total 13,741 13,744 | —25, 406
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2 - SCA- Receipts and Payments account - 31.07.25.xisxAdditional notes (1)

Page 9

December 2007