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

Office of the Scottish Charity Regulator 

- Charity name | Scrabster Community Association | 

- Other names charity is known A ee 

- Registered charitynumber **=** SC005874 | Charity’s principal address Mecentemce Seater _ Postcode KW14 7UP 

- Names of the the charity trustees trustees on date of approval of Trustees’ Trustees’ Annual Report | leon MacGill | Chair | “anu ioe Chair “appomted 18.0428OT Chair “appomted 18.0428OT “appomted 18.0428OT 18.0428OTOT ‘Carcine Farquhar Farquhar Seeretay I MaueenWobster MaueenWobster Treasurer 

- 5 | Joanne Rawson Rawson | - a ; le Anowsmith Anowsmith 8 Alana Mackay _ ; Jom Websier Sp | 0 ‘Glan Mackeyse , NoolaManson | i”ne es a | 

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

- 1 | leon MacGill | Chair | , “anu ioe Chair “appomted 18.0428OT Chair “appomted 18.0428OT “appomted 18.0428OT 18.0428OTOT ; ‘Carcine Farquhar Farquhar Seeretay 1 I MaueenWobster MaueenWobster Treasurer 5 | Joanne Rawson Rawson | - a ; le Anowsmith Anowsmith 

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


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<br>Full name(s) Laidtgin,| leon MacGill |MaureenMN. WeWebstervaste __<br>Date iSaTETavv Ce .<br>b/G/ 36 | Qe\y\2<br>**----- End of picture text -----**<br>


4 

## APPENDIX 3 


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Scottish Charity Regulator<br>**----- End of picture text -----**<br>


___ 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<br>“Crea Oe<br>f<br>.<br>ScotshChay Regulator|Forthe period<br>f<br>rem||||to|||||
|Section A Statement of re|||8|||||||
|||Unrestricted<br>funds|Restricted<br>funds|Expendable<br>endowment<br>funds||Permanent<br>endowment<br>funds|Totalfunds<br>.<br>current period|Totalfunds last<br>.<br>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<br>Grosstrading receipts<br>Income from investments other than||||||||eeeee||go|<br>eee||
|land and buildings||||||||||
|Rents from land & buildings||§,423|||||5,423||2,687|
|Gross receipts from other charitable||||||||||
|activities||||||||||
|Otherincome: Insurancereceipt<br>Recoveryofmisappropriatedfunds<br>At Sub fotal|Po<br>**|**<br>14,943||||||fs<br>16,513<br>es|ee<br>14,943<br>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<br>Audit/independentexamination||4,374|||||ee|<br>4,374 ||||
|eC||ee]||||||ee|ee||
|A3Sub total||45,135|||||15,135|||25,352 ||
|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<br>Section B Statement of balances<br>‘nresticted Expendable Permanent ,<br>Categories Details unds Restricted funds andowmentfunds andowmentfunds Totalperocurrent Total last period<br>to nearest& to nearest £ to nearest £ to nearest £ to nearest £ to nearest £<br>B1 Cash funds Cash and bank balances at start of year 25,177 25,177 22,974<br>paymentsSurplus / account(deficit) shown on receipts and (797) (797) 2,203<br>Cash and bank balances at end of year 24,380 24,380 25,177<br>(Agree balances with receipts and payments<br>account(s)) - - - . - .<br>.<br>Details Fund to which asset belongs Market valuation Last year<br>to nearest £ to nearest £<br>_ =— =—<br>Total<br>Details Fund to which asset belongs Cost {if available) ooremaele) Wu Last year<br>to nearest£ to nearest é to nearest£<br>B3 Other assets |<br>Baby Changing Unit | [|__0<br>Sleam Cleaner ee<br>a a<br>Grass Cutting Tractor [8,000) |5.000) | __ 5,000<br>Henry Vacuum Cleaner [30<br>Portable PA System Le<br>4 Airpot Stainless Stee! flasks |_t<br>Cotswald Table and bench [|<br>ft<br>Presi Christmas Tree |<br>| ee<br>Details Fund to which llabillty relates Amount due Last yaar<br>to nearest£ to nearest E<br>B4 Liabilities Reid & Fraser - Independent examiner |__|<br>G Anderson Electiical Lid |____ 5.682<br>British Gas |<br>|<br>Total [8.282<br>Details Fund to which flabllity relates Amounttestimate) due Last year<br>to nearest £ to nearest £<br>—— —— — |<br>Total<br>Signedon behalfby ofone all theor two trustees trustees Signature Print Name approvalDate of .<br>7 - * + ieon MacGill 7 An (A<br>MACG LO femuccn db/Ldal<br>2 . Wi Qbe|s- Pb4<br>2-SCA- Receipts and Payments account - 31.07.26.xlsx / Statement of balances Page 7 December 2007<br>**----- End of picture text -----**<br>


APPENDIX 2 Scrabster Community Association 

$C005874 


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Section C Notes to the Accounts<br>**----- End of picture text -----**<br>


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<br>Unrestrictedfunds. Restricted funds Expendableendowment endowmentPermanent Totalperiod eurent Total last period<br>funds funds<br>to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £<br>West Gaithness Communi Fund Cc]<br>Other donation [_____ 50] - [80] |<br>2 Grants<br>Unrestrictedinda Restricted funds Totalnerindcurrent Total last period<br>to nearest £ to nearest £ to nearest £ to nearest £<br>Baillie Wind Farm Community Benefit Fund 8,000 8,000 | —_ 13,000 |<br>Total 8,000 8,000 13,000<br>3 Gross receipts from other charitable activities<br>. Expendable Permanent<br>Unrestrictedfunds Restricted funds endowment endowment Totalperiodcurrent otal last period<br>funds funds<br>to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £<br>Total ==== =<br>4 Payments relating directly to charitable activities<br>Unrestrictedfunds. Restricted funds Expendableendowment endowmentPermanent Totalperiod cuTrent Total last period<br>funds funds<br>to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £<br>Rent & rates 1,051 1,054 2,879<br>Repairs & Renewals 6,604 [44.502<br>Electricity | ____-4,691 1,691 3,036|<br>[455 4.485] [4,200 [|]<br>ProperlyEvents Costs, induding dearing [____229 [228] [19|<br>Events -- Christmas Easter eggsparty (and and Partygifts2025) _4,945 [Cs1,945) 2,047<br>Events<br>- Halloween party [125<br>Stationery & postage ne 9] [|<br>Total 13,741 13,744 | _—25, 406<br>**----- End of picture text -----**<br>


2 - SCA- Receipts and Payments account - 31.07.25.xisxAdditional notes (1) 

Page 9 

December 2007