APPENDIX 1 OSCR PencNJ start date Peiiod end date Month Y•ar Irth Y8¥ Frorn 2024 To S((Alsh (harity RegulaloT Office of the Scottish Charlty Regulator Reference and administration details Charrty nam• Othèr namos charlty Is known Bressay Hi5W Group Reglstered charfty number SC020818 Charlty's princlpal addreu Bressay Hwrtage Centre Bressay Sheda Postcode ZE2 9EL Name8 of the charky tru$tMs on dats of approval of Tn*l¢es' Annual Report lor body) •ntkl•d to Beatrice Lowe Chair Bem¥d Redman v£hair Stuart Barton Treasurer Hazel Anderson John Scott Jo Smith Lindsay Tulloch Davhj Manson John Batesson From 2W Jan 2026 10 Graham March From 2W Jan 2026 11 12 13 14 15 16 17 18 19
APPENDIX 1 Reference and administration details Nomes of all other charity trustee• durfNJ the po1i¢>d. ff any. (for •x•mph, those who rn8lgn•d part way through the finan¢lal porlod) Structure, governance and management Typ• of govornlng doeument Tnmtee rncrnlkn•nt and appolntment The ex officio Trustees shall be those appointed at a public meeting to the Cha¥. V£ Ch"r, Secretary and Treasurer of the Trust. and those ap[nted shall serve ts a of years, but shall be eligible for re- appjinlment. Those enb'ued to vote at Suth a Meeting are those whose narres are on the currenl Electcal Roll for the Island of Bressay, Shelknd. The number ofTntstees shal rK)t be kn than and. in the event of tr'r numter falkng below three. such aldilwmal Trustees or Twslee shall forthw.rth be apwnted as shall b8 eSSary to make thew number up to three t1 the Tnjstees may from time lo time exerGi5e all or any of the Tfusf s poweT5 and dixretions Iwein contained, nOt"thStanding any vacaw or ¥anCS in their numt*r. Objectives and activities Charitable purpo808 The advancement of crtizenship or community devekyment. ar)1 of the arts. hentage. culiure or sCce Summary of the maln acllvit In rolatlon to th•80 obifjcts To collect and exhknit Bressay Histy in our Heritage centre. To provide research facilrties from our ar¢hNes. To provide lanwty history to tlThe with a connection to 8ressay. We we ryen lo all three days a week and by appointment.
APPENDIX 1 Achievements and performance Summary ol the maln achlevements of Reluming the Bressay slone was the biggest ttem the History Group the charlty during the flnanclal pgriod TKJrked on in 2025. arKI ffembers of BHG regularly wth Jenny urray. Andrew Jennings arKI IAolm Innes. BHG were su¢ce$$ful In ing funding through UHI to P for stsff to undertake 3 projects linked to the Stone. (hjr committee have 7)rked throughout the year wth other heritage and tourism (KganisatM)ns. Bern¥d has attended Shetland Heritage meetings and Hazd and Beatrice have attended a Vtsitor Information Service Netrworking Event a Travel Distribution rks in November. t4)th gave us some interesting ideas for developing and sellin9 our'product, and an OPFX)rtunty to share Ideas wilh other heritage centres and tourist ntred businesses. Bressay Henlage Centre opened from May to September vmh Hazel our main custiyjian and customer numbers for 2025 were up from the previous year11373 to 17691. our hwjhest ever nuner of visitors recorded. Our group took part as usual in the Voar Redd up and held a Christmas gathering kn the ojmmitth and supporters where Malcolm shared the details of the report Numerous smal[ tasks were cOMpted Ihrc4Jghoul the year includirNJ the updatwig of our shetland.org listing. reattaching the Bumt Mound sign to its post. repairs to drS and porch flooring. the installation of a card payffent system. QR c(yJe for donations. purchase. We receNed believéd to bekng to the late Bertie Smith. Hazel provided a collection of W11 and WN2 ilerrts held in BHG'S collection to take part in a re-dedicalion Cerer[ in September. 2026 wll marf( Bressay Herrtage Centre's rthdaY and as well as overseeing the retum of the Bressay Stone and the commencement of the updates to our exhtJrth)ns. BHG 11 need to agree a plan for the Ham I(k. whth ncw have (ywnership Df. Financial review Brlfjf statem•nt of th• chaiity's policy have I0 reserved furK15. Ch 15 for th8 ongoirwJ maintenance of the on re8eThes Rescues and Vbtecks project whh deals with looking after the information points around Bressay. The Oth is fw any future Fxoject regarding the Bressay Lighthouse. Dètslls of any defkft Don•tod f4cilitié8 and s•rvic•s lif any>
APPENDIX 1 Other optional information Declaration The trustees declare that tlw hav• apwov•d tho Irust••8' report above. Sign•d on behalf of tho ¢haTIty's truste Slgnaturnls) OSCR *Tllacrwpt Stuart Bartc Full name(s) stuart Bart Position le.g. Chair) 1V Awl 2026
APPENDIX 3 OSCR 5collish Chaiily ReRuklor Independent examinerfs report on the accounts Report to the Bressay History Group Iru8t•O8lmomborn of V2 Reglster•d ¢harlty SC020818 number On the accounts of the Peri(xJ start date charlty for the period Period end date Month Sep Year Year 2024 2025 Sot lxrt on pages 7-10 R•sp•ctlv• The chity's trustees are respsIbl& for the preparati of the accounts in accordance rnsponsibilities of the tèms of the Chanties KI Truste8 Investnnl (Scotland) 2005 Act aNI the tru$t•o8 and gxaminer Charities Accounts {Scolland) Regulations 2C#J6 las ameThJed). The charity trustees consider that the audit requement of Regulabon 10(1 } (d) of the Accounts Regulations dces not apply. It is my 5nsIblty to examine the accounts as required under section 4411) (¢) of the Act and to State whether particular matters have come to my attention. Bas18 ol Independent My examination is carried out in xcordan* with RegulatiM 11 of the 2C()6 Ac¢ounts examlner's statement Regulalwms. An examfftat wKludes a review of the a¢¢ounting records kept by the drity and a Comparison ofthe a¢¢ounts wesented wilh those records. It also includes con$iderats"on of any unusual rtems or dis¢tosures in the accounts and seeks explanats'ons from the trustees con¢eming any such matters. The procedures undertaken do not provide all the evpJen¢e that woukl be fequired in an audit and, Consequently, I do not express an audit opinion on Ihe vw gNen by the wnts. Independent examIne6 statement In the course ol my exaTrmnat. no matter has come to my altention lother than that disclosed on the attxhed page. which grves me reasonable cause to believe that in any rnaterial respect the requirerrEnts: to keep a¢counts'ng records in rdance with section 44(11 (a) of the 2005 Act and Regulation 4 of the 2(KJ6 Accounts Regulations. and to prepa acownts which accord with the cOunting records aTrJ comply with Regulation 9 ot the 20C6 Accounts RegulanS have not been meL 2. to whith. w) my opmion, atlen150n shouhj be dra4m in order trj enablo a proper UnderStandW of the x¢ounts to be reached. Slgn¢d: IoL¥la Name: Michelle Hughson Relevant prof•ssional qualthcatlonlsl or body qlf independent Examiner any): Address: Voluntary Action Shetland Market House 14 Market street Lerwick ZEI OJP Page 5
APPENDIX 3 Disclosure section Only compkte rfthe examiner needs to hhIht material probleffts. Give here brièf d•lalls of any Itèms that the examlner wishes to disclose Page 6
PPENDIK2 Bressay Hlstory Group Rec•lpts and payments accounts SC020818 OSCR Forth• 5(ottth Cliarty RegiiL3101 1st 2D24 20 Sectioii A Stateillent ol receipts and payments Unr•qtriet•d R•BtrKtsd Expfrndabbè Permanent Totsl Tn0 Totsl f¥nd• l•¥1 A1 Rtt•l 1.123 87S &178 R•r¥A$ fvndr¥bw ad bum Rentsfrun Lqnd & oth•r 1ntM•nt la 12h97 In¥orn8nt rr•r•g•rn•rt oxl¥ ètiviiiÈs IQ.•Y7 L•goIC( A3 Srt lolpl 10,•15 A4 P4yrn•nts tg i¥••1d PurchaOrfi 8S$6ts A4Svb to 9.082 10.815 i1 r•¢dptsi(p•yfflentsJ IX17 2,637 Y.2SI A6 TrnMl•rn to I Ilroml lund ).2$1
AFFEPiIiX2 Bressay Hlstory GTOUP Section B Staterlleiit af balances SC020818 Ezp•n&4W TXcLrnI T4W Iv•rIod 10,267 O,ODO i• T• 472,0 Tth T•lll 211DI12S
APPEND 2 Bressay Hlslory Group SC020818 Scction C Notes to the Accounts C1 Natuve and purpose of funds (moybe sta16don oflunds wthshBets) Type of activity or piojèci supported C2 Grants C3a Trusteè r•munoTrlon Aulhorily yndorwhi¢h paid C3b TYut•• ron1110n. d•ta116 C4a Trn*t•• •xp•M•s C4b TnAt•• •xpon•es. detslls 050 Nature of re121ionship N31ure of transhclion •ffj(wi¢ CS Transa¢tion¥ wlth In13 and connocted p•rnons C6 <)th•r knfom)at14)n
AVPENDX2 Bressay History Group SC020818 Add1tional analysis 111 Virlv IMS To T*1 TtX•I 2,970 19 Tgtsl