APPENDIX 1 OSCR -Trustees' Annual Report for tho perfod Period start dale Period end date PAonth Month Year Year From To Scollish Chaiity Regulator Office of the Scottish Charlty R8gulator 1 10 2024 30 09 2025 Reference and administration details Charlty nam• other names charlty Is known by Reglstored charlty number Charlty's prlncSpal addrns• Sanday Community Association SC 020664 Heilsa Fjold Sanday Orkney Po8tcod• KW17 28N Nam0• of the charfty trustees on dal• of approval of Tru•t•••' Annual Report Name of pornon lor body) entlU&d to appolnt twstao (If anyl Trustse namfr Offlc• {If any) Date• act•d11 not for whol• y•ar Mark Tollafield Magdalena Macdonald Joanna Jones Tina Brown Maria Fisher Jessica White Heather Collinson Jane Slsson - Hughes Caitrian Leslie Kimbertey Cowell Chalrperson Treasurer Secretary 10 11 12 13 14 15 16 17 18 19 20
APPENDIX 1 Reference and administratlon details ol all other charlty trust$ durlng thg porlod,11 any, Ilor frxamplo. tho¥• who Ygslgnod part w•y through tho Ilnanclal po0d1 D•ts• ad•d If tsrThokn > Slructure, governance and managomont Typ• ol 90mIng docum•nt conslitulion Tfuil•o r•¢wltm•nt •nd thppolntThnt Truslees are elecled al the Annual Genefal Meeknng Objoctivos and activities Charllobl• purpo••• To well.tytyng ol community relideni In ffJIa of SonTJOy v1111[ di1Kt7 ol poiitr¢al. re¥w$. race. som or othei OnIons. ty brw the tr1 #UthonDos. voluntary orp*nvaaDu)1 and 1nnabi1 a comrnn ¢ffori 10 gavAnce •au¢4bon 4nd cultural. sccts81 antt other knisuie an¢ r¢¢t¢Atsonal
CU¥AIIiI8 gnvjng 11$ ry*mber$. èTrJ io bsier 4 ¢ommun+ty lor Ibe 8chiovornqnl
¢1 Ih¢SV so Inii ¢OTldilirfft ol lrfe MBY be ffnprw. In futh¢iAn¢¢ ol 8ts)VO. Ihe organion w>1 mainraffi. mage ano ¥lop the Comnwnrty CeTKr• loi aciivite5 pf¢ynoieQ by Ihe Assln rts c<¥nsttyOts¢ arxj gny prtrftyB•• assco8t8d Ilvewrth m wery Ivifv 85 rnay seem appropiiat•. Summjry of lh• m•ln acUvltl# In velthtlon to Iheso objects W• m•ny th• pcol15h•i•# wth YM #DdciaswLws AflÉw nours WT tookiryi hn4nc•J Thes• host gThyJpi lo. btrAhig. ¥ridgv. bodminton. fiiness classeb and Rcpomb •150 faT PnVal+ewriB Ie wgth#irys We atso 51 carll QY•nity5 yvai.roLffj bthk¥) W• m#itrtJin aYkaThd Ouldcu ¥undrnThy5 Lyrrmunty•wts •rI Nortn lskn SandJ¥ Wb71 Erffirnunrty We hrethA {LtY 511•. piopjcty. PAI. V4• •mk cllretsqr&4TrJa hfqwira tramqr. R•nwrtrq IilvgudJ .
APPENDIX 1 Achlevoments and parformance Summary ol tho maln achlvvfjmont8 of I he charily njs enioyed a produGtsve ano iranslottn3lwe year. marked by tho ehjrlty durlng tho Ilnanclal porfod Ihe successful delivery ol high-prE)ftle communily events Iindudinq Harvesl Home and Folk Festsvl a1 51gnilKant irnprovernenls lo operabonal Igovernance. A primary achievernent was Ihe coordinatw)n ts175th North 151es SFQrts. a major Inter-ittnd 5wrbng evenl. %thich Sanday wa5 hasts"r•J th15 year It required extens¥ve luThJraising. tyJ9islical planning. aryj the moderntsatson ol eqviprneni Io enhance tre p8rtirJpanl experience. This mile3tonv was ltsrther cornrnemc¢ated by the publicalM)n ol a dedicated bcK•k detailiryj Ihe 7thyeJr h15tw ol ihe &¥enl. 5erwng as an Imwrtani record ol local heritage. Signincanl prc¥res6 was made In secunng the lorrfJ.lerm fure of community faulities. most nolably through the Irans1tion ol the Swimm1r p)ol lo a su51amable p-Stall1r0 m¢)Jel and the delivery ol cornwohensive safely and keyhoioer trairyny. The chanly has a150 pnorilised ro)iisl saleguardinq by lormalislng new pOIleS. appoinling dedicated repie¥entalives. and ernbedding PVG compliance ac1055 all Jcliviiies. Furihermore. adminislroliv8 loundalions were strengirEnvd Ihrouqh 3 lull review ol ernployrneni cthitracts. Ihe m(Idernisalion ol bankinq strudures. and Ihe mplernenlalion ol updBted hire charqes lo ensurg finan¢tal resilK8nce These ellryts. undtsrpinned by I153ndS of vdunleor hours. have ensured Ihat Yital semces. Including villa Hall Sch8me1summer play >cheme for chldfen and youthl and CDmmun¢ty space$. conilnue lo rneel local ne&d5 VAlhin g 3ale and proleJBionally managed liarneMC. Financial r8viow Brl¢t •tst¢mnt ol thg ¢harlty'• poll¢y . Funds held under the Bonus Reserve PO Account No 00631954 are restricted low use only in relation lo Ihe swimming pool. Proceed5 from Ihc sale ol land In Lady Vlllage 1£30.0001 under the Special Inleresl Bearing Account 00291053 are reserved In case of need lo conslrucl an additional comunily building or for the relurbishmenl of the current lacilily D•tall• ol •ry doflctt Oonated facllltl•8 and servlcg8111 nyl
APPENDIX 1 Other optional information Declaration The trustees declare that they have approved the trustees. report above. Signed on behalf of the charlty's trustees Signaturelsl Magdalena Macdonald OSCR will accepl digital ortyped slgn8tures Mark Tollafield Full namels} Magdalena Macdonald Mark Tollafield Position le.g. Chairl Treasurer Chairperson Date 2510212026 2510212026
APPENDIX 2 Sanday Community Association Recei tsand ments accounts SC020664 OSCR Forthe wriod SCOttb Chaiffy Regulator It? 2024 30 2025 Section A Statement of receipts and payments Unrestricr£d fund5 RestnCtÈd Expendabl Permanent TDtsI lund5 cunent ppriod ToLal fuiidk perlod fund¥ tyJ tonMrMt£ A1 Recèi Donaiions acies Grants 33.072 716 Recei s lundrai5in attNthes 11.7BZ 121 Gross wadi rom IDveslmenb ol land buildtn er an 780 755 Renls from larf S bwld r05s receipts moi arbvilEs 894 aTrta 10.731 ub totsi 471 259 18.ofo A2 Rerelpts Irom assfrt& Investment sales Proc¢3 froffl sale ol fixed 35seis Pro¢eed5 Iroffl sale ol Investments A2 Sub total TotsIreeptS 23871 57.2S9 18,010 A3 Phympnts Expenses for fundrni8ing a¢tywtyes Gf05S Irading paymeth$ Inveslmeni manayenI ¢osi$ Paymen15 reLgting dire¢Uy io¢harrtabK¥ 19 Granls£nd don811$ Govemance cos15 Audit I Independeni examinalth?n Preparauon of annu31 accouThis Legal costs Othgr A3 Sub total 22.187 19.903 42.090 25.022 A4 Payrngnts relatlng to a5setand investment movernents Purchase$ Df fiNed aSSEts Purchase of inve$imen15 A4 Sub total Toi¥l payments 22.187 19.903 42,090 25.022 1.284 13.885 .012 AS Trarfer¥ to I (from) fvndg Sury¥lus1ld&ficit) foryear
APPEMDIX2 Sanda CommunltyAssociation Section B Statement of balancès SC020664 Uniw4lrf¢t¢d dè RHI1kt ow4Mnt ToLileuttÈ pèrtod ToLilliitwrtod lund B1 Cash fund• balancesat startdyeai U.007 63,657 71.164 78.576 srP1$1 iaellc4116nth%n 1fce1pt5 nls accouni IJM$s 1109 (7,0121 e4•h nk bilancol at gnd ol yg•r 77,442 BB.733 71,5 L•i)Wi 82 InVlMots T•lll Cun•nt¥4ll JM4rvblt B3 Otheri••41s Tot41 Lt>l B4 Ll4bllrtl• -£ aa BS Coniing•¢lt Ilabllltlq• Totsi SIBn•dbyn••t¢wo IruSte•i SPJnaiw•' PAni Nirn 04t• Dr4pprO¥l MBgdan4 lthacdonplrt 25 F•b20e Maik TolatId 21 ioiq
APPE14DiX2 Sanday Communlty Assoclation Section C Notes to the Accounts SC020664 e1 Nature and purp08e Ot fund• (mgybe $1gtedon analysis offtwbjs ¥slts) FunOI held uTrYqrth8 8onuB Reserve Pod Account no. Th)631954 gre reslrlcleil onty h feL•Jon to thB 4mmlng pool. Proe4edi fvom oRle of18nd In LadyMll8ge IE30,0001 urnler the SFédat Inre Bearfr Accoun no tX1291053 a rè#èr¥sd in ule olne•J lo ¢w$bwc4 In addllknnol (xyrnty bulk11ng iyfort r8lurbl$hment ofthe oJrrentl#olty. Typ• of actlvty or proSocttsLlPPOrtèd Nuthb•f¢f•MNts ¢2 Qran Totsl Tru•t•• rnmun•rntlon IlTrJ rorNr¥Jr8llon WaB pald dufing th• lo ony ¢h•rtiylnlM orp•rnon trded to • truii40 croBO Ihls box lolher%bl88 comptslo Uactbn 3bl Authorfty undorwhleh pald C3b Tru•ts• rnmun8ron . ¢4a Tru•t•• •xp•nM• ¢¥wnBe• pahl to 4rtyth•rtty Irultoe durfTrJ perffpj Ihtr tyoii IN• box IclheTh41 comth lectn 4bl IlurnbDrol ¢4b Tru•t•e •xp•n•M. Trnnmcilon imtyunt (t) Matsjro of relaOnShI Naturn of trarigèctlon l•tsndlno•1 ¢6 Trnn#i¢tlonB wSth tN*t••• arld ¢onn•¢tsd porso CO Other InlormJtit)n
APPENDIX2 Sanday Community Asso¢latlon SC020664 Additional analysis111 Analyslb ol FeE•lpts and payments l Donitknns Eip•nd•b Tolil¢wt•ni rtod fvnd Tol1lli P0d furtd run ¢onMml¢ Tol&l 2 Grants yrrninci RtI•d1uth uLIlGurrBrt Tthll•yrlDd nMT••It Th• Lt•ryAw¥th for Wl 1,351 o.Js 1.000 1.000 SSE Swm¢6s C4mmunlly Fund SSE Swm¢5s Communiiy Fund SSE Swmoss C¢mmiiniiy Fund Voluntary Ac11 Othn Ncrth Is Londscppo Panii¢r$Np T¢tsi 2,492 2.000 1.49? i.ouo 0.108 33,Dll 33,072 J Gro*1 Mc•lp¢8 from olh•r¢hirltibl• actitI Unlt¢10 fvnd• Tatil ondDWMtnl Totsl li•1 pthod lund• rtod To1 4 P4ym•tht# rpliiinB dlrqcllytocharftabl• 4ctl¥ttl Urrnlrkl tr Exynthb PIM+rrt ToLilcurrnr p•rtod TDf•lliitp•rlDd Jndi rund•
APPENLIX2 SC020664 Addltlonal analysls121 5 Bre4kdown Dr fundj 1.•thr nd 4.•Trt•r tInd b4WJ b•4y d DonAlion¥ 7SS 514 6.670 Rynls Irom14nUS 11 894 roti ZJA71 Audil qA4minBlion Pr•p•ialion DI •tCOuThli S4thtsr•l Subtoi•l Tor•lpiymMt¥ TrIn¥f iolllroml fund• N•iur• •nd io ol lundi
APPENDIX2 Sanday Communlty Association SC020664 Additional analysls131 6 8r¢Jkdown of rejtrktgd fund• lun bk fum TDtsIf•M Total¢•tsM¢bi fundi ReVP DoDa1ions G[nts Rgtèi Is Iromkndraisin Gross If1 FèEÈI 1.7 718 Incomé Irom buildin Ren15fvo¥n land &Ildin Gio&s rÉ¢wptstromotsthDDt4Wpathvi1ip5 Sub tothi 1.yeo e5 tsfrom &ln¥osimfrnlsal• Iiom &alè ollixe¢ a55£15 Sub roi41 T•i&lKecelpts 3J,761 1.750 Grosstrading PmlS Inwe51mentfflaDagemonicos1 Gr4n15 andthnalioTr GDvèinan¢u$15 Audil IindepÉndÈnl exami110 Legal costs Sublotal 1803 P4yMOntsrI1ftll •tnd InvèatiiMt Puich8JeJ offixoaasgels PuithasèofinwpSlWIS Sub lotal T•r41paymenis 19.903 11885 1.760 TrnTrsl•rs tol (frornl funds S¢rTrlu$l(rf•lkllJ forymr 1&8eS 1.760 Navjrn and oof funds
APPENDIX 3 OSCR Scottish Charity Regulator Independent examiner's report on the accounts Report to the Charlty name trusteeslmembers of Sanday Community Association Reglstered chartty SC 020664 number On the accounts of thg Period start date charity for the period Month Period end date Month Day Year Day Year 01 10 2024 '. 30 1 09 2025 Sot out on pagès 1_6 jr¢memberto Indud•tho pag8 numbEts of •ddthDn81 ¥hgetsl Respe¢tlve The charitys trustees are responsible for the preparation of the accounts In ac¢ordan¢e responsibiliti95 of trustees and examlner with the terms of the Charities and Trustee Investment {Scotland) 2005 Act and the Charities Accounts Iscotlandl Regulations 2006 las amended). The charity trustee5 consider that the audit requirement of Regulation 1011) (d) of the Accounts Regulation5 does not apply. It is my responsibility to gxamine the accounts as required under section 4411) Icl of the Act and to slate whether particular matters have come lo my attention. Basis of Independent My examination is carried out in accordance with Regulatlon 11 of the 2006 Accounts examIne$ statement Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounls 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, consequenuy, I do not express an audll opinion on the view given by the accounts. Independent examinerfs In the course of my examination, no matter has come to my attentlon lother than that statement disclosed on the attached pagel which gives me reasonable cause lo believe that in any rnaterial respect the requirements: to keep accounting records in accordance with seGtion 4411 } la) of the 2005 Acl and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord wlth the 8ccounting rewrds and comply with Regulation 9 of the 2006 Accounts Regulations | have not been met, or to which. in my oplnion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Slgned- Maria Hinchlifle Date: Namg: Marfa H1nchllffa Relevant professional Finance Officer fro Sanday Development Trust qualificationlsl OT body lif any): 2410212026 Address: Braeswick Sanday Orkney KW17 2BA 'Please delete the words kn the brddKets Wlhtsy do not apWy. Wlhe word8 do 8prAy. set out those mutter5 whlch have com8 to your attenuon on the ro51ovthng pagè. -OSCR will accept dvJital or typ8d signatures.
APPENDIX 3 Disclosure section Only Complete if the examiner needs to highlight material problems. Givg here brief details of any iterns that the oxamlnorwishos to disGIoso