## **Oldhamstocks Community Association Treasurer Report** As we continue the operational transition from Oldhamstocks Community Association (OCA) to OCA SCIO, we have been winding down the use of the OCA accounts (both the cheque account and sustainable funds account) and transferring assets and transactions to OCA SCIO. The OCA accounts are still live, albeit with very little transactions currently going in or out of the cheque account, as most of the community transactions are now under OCA SCIO. It is expected that the last of the direct debits from this account will be transferred to the OCA SCIO account in the next few months on completion of operational transfer from OCA to OCA SCIO. One point to note within the last financial year, was the agreement by the committees of OCA and OCA SCIO to transfer the sum of £100,000 from OCA Bank of Scotland account to OCA SCIO Virgin Money account in March 2023. This transfer constitutes a non-repayable loan from OCA to OCA SCIO and was done as the first stage of the winding up process for OCA, and the eventual transfer of all assets to OCA SCIO on completion. At the end of the financial year (end Sep 2023), the total funds held within OCA cheque account & cash in hand was £257.68 and the total funds remaining in the OCA Sustainable Funds account was ~~£40,009.82.~~[A] £44609.82. AUpdated following independent examiner review. Agreed 22 Sep 2024 APPENDIX 3 OSCR otlish Chaiily Reguktor Indep_endent examiner's report on the accounts Report to the Ch8ri1y narne trusteeslmembers of Registered charity SC number On the accounts of the charity for the period 017267 Period start dale Month Period end dale Month Day Year Da Year QLT 2oL3 Set out on pages refflotnber to InrludE the p)[e uTnb6t& of additional Sheets) Respective The charitvs 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 (Scollandl Regulalions 2006 (as amended). The charity Iruslees consider that the audit requirement of Regulation 10111 {dl of the Accounts Regulations does not apply. It is my responsibility lo examine the accounts as required under section 44111 Icl of the Act and to stsle whether particular mallers have come to my allention. Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounls examiner's statement Regulations. An examination includes a review of the accounting records kept by th8 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 Iruslees concerning any such mallers. The procedures undertaken do not provide all the evidence that would be required in an audit arjd, consequently, I do not express an audil opinion on the view given by the accounts. Independent examiner's In the course of my examination, no maller has come lo my allenlion lolher than that statement disclosed on the allached page'l which gives me reasonable cause lo believe that in any material respect the requirements- to keep accounting records in accordance wlh section 44111 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which ac￿rd with the accounting records arkd comply with Regulation 9 of Ihe 2006 Accounts Regulations have not been mel. or to which. in my opinion, allenlion should be drawn in order lo enable a proper Signed: Name: Relevant professlonal qualificationlsl or body {If any): Address: 'Flease delete th8 words In the brackets If theydo nol apply. If Ihe words da apply, sel out those maIl￿S which have comè lo your atLenlion on thé followlng page. APPENDIX 3 Disclosure section Only complete if the examiner need5 to highlight material problems. Glve here brlef detalls of I any items that the examiner wishes to I disclose OCA STATEMENT OF ACCOUNTS Income and Empendlture Accounts Year Endlng 30 Seprember 2023 3010912023 173.101 Openlng Balance Income 117.50 OCA5u5tainable Funds A/C OCA SCIO Loan Repayment Other 107.000.00 2,000.00 383.00 109.500.50 Expendlture 3.436.96 270.00 719.92 373.24 262.10 432,50 Joo,000.00 240.(M) 2,528.65 228.01 Hall insurance Water rates Plumbing and electric5 Christmas gifts 2022 OCA SCIO Loan Gilson Grav csy Printingllnk 5ustaininE Dunbarwebsite Vodafone 72.00 641.12 319.84 Mlsc. 109,524.34 Surplus/lDefecitl foryear Closln8 Balan 23.84 149.26 Statement of Fund5 as at 30 September 2023 Opening Bank Balance SurpluslDefltit for Year Closing Bank Balance Cash in Hand 173.10 23.84 149.Z6 108.42 Total Monles In BJnklC35h OCA Sustalnable Fund Account Opening BalancÈ Tiansfers to OCA Accovnt Windfarm Iricome- BerwckshirÈ Communlty Windfarm Income- Ferne lea l Ltd C105ing B31ance 123.458.21 107,000.00 23,433.12 4,718.49 /? 5 2oz¥