APPENOIX 1 OSCR Period start date Y•8r Ponod end date Morfh Yvr kntttsh Iarty Re8uLknr Offlee of the ScottF•h Charlty R•gulgtor 01 01 2024 To 31 12 2024 Reference and administration details Charlty n•m• Oth•r namm charty h known Walls & District Agricuttural Society A•gl•t•r•d ¢harlty numb•r , SC 009931 Ch4rlty'• prfn¢lyl addf0•• Freefield. Browland Bridge of Walls Shetland Po•t¢od• N•mu of th• ¢harfty tru•toffi on d•1• ol approval al Tru•t•••' Annu•l Roport ZE2 9NR Tru•ts• nam• D•t•• 4¢tsd If not forwhol• y•ar ' N•m• of p•r•on (Of body) •ntltl•d to appolnt tru•t•• (If any) lan Thomson Catherine Robertson Michelle Henry Emma Johnson Murray Peterson George Jamieson John Nichols Mark Henry Leonard Wishart Kevin Hay Lewis Fraser John Robert Thomson Pearf Young Janet DFtchbum Alma Duncan Marissa Henry Niah Henry Willum Abemethy Ewen Johnston President Secretary Treasurer Wice Secretary wi President Vice President Vice President io 12 13 14 16 16 17 18 20
APPENDIX I Achievements and performance Summary of tho maln a¢hl•v¢monts of th• charlty durlng tho Iln•nclal p•rfod It was another great show this year, although the footfall was lower than the previous year, mainly due to the weather at the start of the day, so in tum as resulted in less income than 2023. As it was last year, our expenses have been up again. The entertainment licen has changed which in tum caused a big increase in cost compared to previous years. Other expenses we have incurred this year, not all due to the running of the show, but are in fact due to the initial start of building another shed for the show. Financial review Brl•f •tst•m•nt of th• ch•rfty'• polley As the previous year. we have made a loss again, but due to our reserves we have managed to tnaintain from the previous years as well as fundraising it has helped to keep our ftjnd bouyent. D•tslh ol any d•ficlt The main reason for a deficit this year, as stated above, was due to less footfall on the show day as well as the initial costs in applying to build a new shed for the Show. 0onat•d laelllll•• and wrvlG•• (ff anyl
APPENDIX2 OSCR SC009931 Recei tsand ments accounts Sc(sh ChArty RwLor oi 2024 31 12 24 Section A Statement of re¢eipts and payments Un¥estrf¢ted Restir¢tsd ds Expendable Pennanent Total funds Gurrentperiod Totsl lunds la6t period A1 Recfyl Dondon$ Grants Recei $fronTr tundra 841 Gr58 Inc4Yne trom investments other LHnd lId1 Rfjnts from land & 1841 720 trtatrAe 15.572 f5.S72 Al Sub total 19.61 19.61B A2 Retwpts from ass& Prty*s trom sak ofinvestrnents A2 Sub totsl Totslrncwpts 19.618 19.618 A3 Paynts ExFwnse5 forfUnthXng athivibes Gr05s ltsdiw paympnts Inve5tnwt M89@rent Payments r4abtwJ dir1 to rtr•itab ixlf Grants and donatKJn5 Goveman tsJst$". Audrtl IndererKknI exOboA Prepatabon artnual a¢wJnts Iwcosts Other Di NewSW Cosis 4.711 A3Sub tor•1 4711 27.350 A4 Paympnts relai¢ng to asaetand iwtment movements Purchases 0fed asget5 Purchaseof ¥slt5 A4 Sub tg 27250 27.35D 17,7)2} A6 Transf tol (from) furyl8 Ststrplus/(deficllJ
Section B Statetnent of balances SC009931 Exportdable P*nnanÈnl TLriP•rbll B1 Cath funds 42.6• 17.7321 17,732) M987 Delai tor£ B3 0thora6sots T¢ LtYr B5 C¢)nringont Ilabll$t Tc411 apprtr
SC009931 Additional analysis111 415 rotsi 485 2 Gran t£ EntyFo• Ttade stsfvts t¢it£ 13.slll 1.12 13,541 1S,572 14572 Pl911a Inthl C6 EMperw$ RepaS 2.280 1.499 2.562 5.562 2.562 urKlraity Costs TL 27.350
The funds will be used to continue the Walls Show as well as the upkeep of the show field and show shed.
APPENDIX 3 ScotlLth (hanty Rwl Independent examinerfs report on the accounts Report to the Chty nne tAtee$IMemtsars of Registeredcharfty SC 00993 1 numb•r On tho a¢counts of thè Peri(#Y start date charity for tho perfod Pefiod end date Month Year Year 201 Sgt out on pages {femEtnberi0 WuèthP pago Rèspectivè responsibilitie$ of trusteès and examiner The charitys trustees are responsible for the preparation of the cOunts in accordancg Tlh the terms of the Charities and Trustee Investment {Scoliandl 2005 Act and the Charities Accourts (Scoand) Regulations 2006 las amended). The charity trustees consider that the audit requirement of Règulation 10111 (dl of the Accounts Regulat50nS does llot apply. 11 is my responsibilty to examine the ac(x)unts as r8ouired under sgclion 44{11 Ic) of the Act aNI lo state whether particular matters have come to my attention. Basis of independent My examination is rrIed oul in accordan with Regulation 11 of the 2006 Accounts gxaminovs statement Regulations. An examinatioll indudes a VIeW of the alxounting records kept by the charity and a comparison of the accounts Presented wrlh those records. 11 also inclLtrdes consideralton of any unusual items or disdosures in the aoUntS and seeks 8xplanations from the trustees GOnrning any such matters. The procedures und6rtaken do not prowde all the ewdence that would be required in an audit and. consequentjy, I do not express an audit opinK>n on th? view givèn by the accounts. Independant examlnerfs In the course of my examination, no matter has come lo my attent lother than that statèmert disclosed on the attached pagel which gives me reasonable Cause to bglieve that in any material respect the requirements.. to keep accounting re¢ord$ in accordance with sectK>n 44(1) {al of the 2005 Act and Regulatio 4 of the 2006 Accounts Regulats"ons, and to Ppare accounts which accord wtth the accounting records and comply with RegulatK)n 9 of the 2006 AonIS Regulations have not been met, or to which. in my opinion. attention should be drawn in ordw to enable a proper urKl8rsta ding of the accounts to be reached. Slgned- Name: Relevant professional quallflcatlon(s} or body (if any)- Address.. VIqVHTrrt771 HEs74Fo¢O 6LIOG c of tr4nLLS £1 Lnhlo z1 qpJL. H //fcE 241 g12015. H£LW FL f109 pa. -OSCR wll accept thgital Swtijres.
OpenlngBlance as at l January2024 42699.86 Intome Dc*nations Entries Show Day Earnings Prize MoneyDonations Caravan Storage Show Dance BBQ Bar Fun(Jraising Show Field Hire Show Day Income 2023 Unused Prize Monies 375.00 894.10 / 7057.00 (Gate Entries & TradeStsndMoniesJ iio.00 450.00 1760.00 2561.00 1837.60 . 3125.60 270.00 1 75.00 (JT ade moneydue from2023J 1103.00 i96.30 Expendlture Utilities Food & Drink Supplies Misc Show Expenses Insurance Engraver Licences Advertising Stationery Float I Prize Money Rosettes Newshed Build HonaTarium Cleaninglmaintenance Princess Dresses Fundraising Expenses 5632.45 Z 789.95 6206.66 (i 1300.13 745.20 [invCe from2023J 1047.24 (Thls includes leeforupdatlngconst?tution) 39.63 . 139.61 2100.00 555.31 4769.30 1250.00 1602.01 . 100.00 712.73 cludes expenses from2023J 27350.22 Balance Plus unTepresented cheques Closing Balance as at 31 Dec 24 34967.94 016 Ci6 s4 q6