REGISTERED CHARITY NUMBER: SC021165 Report of the Trustees and Unaudited Financial Statements For The Year Ended 31 March 2025 for Marengo Centre Th¢ Long Partnership Chartered Accountants Chartered Tax Advisers I Castle Street Kirkwall Orkney KW15 IHD 01856 878600
Marengo Centre Contents of the Financial Statements For The Year Ended 31 March 2025 Page Report of th¢ Trustees I to2 Independent Examiner's Report Receipts & Payments Account 4t05 Stalemenl of Balances Notes lo the Financial Statements
Marengo Centre Report of the Trustees For The Year Ended 31 March 2025 The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trnstees have adopted the provisions of the Statemenl of R¢commended Praclice (SORP) 'Accounting and Reporting by Charities, issued in March 2005. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number SC021165 Independent Examiner The Long Parinership Chartered Accountants Chartered Tax Advisers I Castle Street Kirkwall Orkney KW15 IHD 01856 878600 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing documenl, a conslitution and is an unin¢0Orat¢d charity. Recruitment and appointment of new trustees New Trustees are nominated for appointment at Ihe AGM. There is no fixed tenn for Trusteeship. Before acceptance of their appointment new Trustees are required to understand their statutory responsibilities. Risk management The trustees have a duty to identify and review ihe risks to which the charity is exposed and to ensure approprial¢ controls are in place lo provide reasonable assurance against fraud and error. Page I
Marengo Centre Report of the Trustees For The Year Ended 31 March 2025 OBJECTIVES AND ACTIVITIES Charitable purposes The purpose of the association is to provide a centre and transport for the use of elderly and special needs residents of Burray and South Ronaldsay. This is made possible with funding from Orkney Eslands Council and self-funding. Summary of the main actlvities in relation to these objectives Th¢ association provides lunches lo the elderly and special needs residents in the communiiy and a place where they can socialise with each oiher. The Marengo Centre's wheelchair adapted Iminibus also provides an invaluable service for those who may be unable to travel on conveniional iransport. Summary of the main achievements of the charity during the financial period As a charitable organisation, we are extremely gryaieful to receive our annual fundingF award from Orkney Islands Council and also the much valued donation from other sources including Orkney Renewable Energy Burray aerogenerator £ 1,000 and in our week at the Blue Door. we managed to raise £1.379.03 along with our on¥oing source of funding from "Bingo at the Marengo" One major expense was in relation to the Marengo Centre's wheelchair adapted minibus that required lo have a rear door replaced along with several other essential repairs. Throughout this period our user numbers have increased to a healthy level providing much valued services lo the coininunily of Burray and South Ronaldsay. Polley on reserves Looking lo Ihe fulure, any sinall sU]uS will again be reiained in order that we can maintain the preinises in good order and continue lo offer a good service lo the cominunily. ON BEHALF OF THE BOARD: 23 May 2025 Page 2
Independent Examiner's Report to the Trustees of Marengo Centre I report on the accounts for the year ended 31 March 2025 set out on pages four to seven. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of th¢ accounts in accordance with the tern)s of the Charities and Trustee Investinent (Scotland) Act 2005 and the Charilies Accounts (Scotland) Regulalions 2006. The charity's trustees consider thal the audil requir¢m¢nt of Regulation l O{ l )(a} to (c) of the Accounts Regulations does not apply. It is my responsibility lo examin¢ the accounts as required under Section 44(1)(c) of the Aci and to state whether particular matters have come to my atlenlion. Basis of the independent examiner's report My exainination was carried out in accordance with Regulation I l of the Charities Accounts (Scoiland) Regulalions 2006. An examinalion in¢lud¢s a review of the accounting records kept by ihe charity and a comparison of the accounts presented with those recordq. It also includes consideration of any unusual items OT disclosures in the accounts, and seeking7 explanations from you as Iruslees concernin&y any such matters. The procedures undertaken do nol provide all the evidence that would be required in an audil, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In connection with my exaininaiion, no matter has coine lo my attention: (i) which gives me reasonable cause lo believe that, in any malerial respect, the requirements lo keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts RegFulalions: and to prepare accounts which accord with the accounting records and to coinply with Regulation 8 of th¢ 2006 Accounis Regulations have not been met. or (2) to which, in my opinion, allention should be drawn in order to enable a proper undersianding of the accounts to be reached. The Loiig, PartnL'rsliip Chartered Accountants Chartered Tax Advisers I Castle Street Kirkwall Orkney KW15 IHD 01856 878600 23 May 2025 Page 3
Marengo Centre Re¢eipts and Payments Account For The Year Ended 31 March 2025 31.3.25 Total fund5 31.3.24 Total funds Unrestricted funds Restricted funds Note RECEIPTS Don8lions Fundraising Lunches Hir¢ of centre & bedroom Laundry Chair hire Minibus hirc Deposit account interest 1,329 2.432 3,574 3,376 3,281 1,329 2,432 3,574 3,376 3,281 4,279 1,353 2,790 2,025 2,845 437 484 437 484 316 558 Grants Exceptional Items 31,774 31,774 30,848 Total receipts 14,913 31,774 46,687 45,014 PAYMENTS Moior Expenses Cost of lunches Outings & functions Janitorial supplies Travelling Rent Insurance Heal & lighi Wages Telephone Postage & slationary Sundri¢s Repairs & renewals Advertisings Accountancy New plant & machinery Bank charges 3,196 3,196 6,885 1,237 1,498 4.680 897 6,885 1,237 5,819 1,309 6,057 22,277 961 91 244 393 5,819 1,309 6,057 22,277 961 91 244 393 5,392 1,539 4,625 21,028 901 17 312 6,757 1,102 1,102 1,080 1,604 61 62 62 Total payments 6,885 42,748 49,633 50,391 Page 4
Marengo Centre Reeelpts and Payments Account For The Year Ended 31 March 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted funds R¢slri¢t¢d Funds NET INCOMINGI(OUTGOING) RESOURCES before transfers 8,028 (10,972) (2,944) (5,377) Gross transfers behveen funds (10,972 10,972 Net IneomAngl(outgoing) resources (2,944} (2,944) (5,377) RECONCILIATION OF FUNDS Total funds brought forward General Fund Minibus & garage Local Authority Funding 21,192 21,192 26,569 TOTAL FUNDS CARIUED FORWARD 18,248 18,248 NATURE & PURPOSES OF FUNDS The General Fund is unrestricted and facililales the day to day running of the charity. The local authority fund is reslricled in so far as all local authority funding received must be spent on projects speLified by the local authority. Page 5
Marengo Centre Statement of Balan¢es At 31 March 2025 31.3.25 Tolal Funds 31.3.24 Total funds Unrestricted Funds Restricted funds BANK & CASH IN HAND Opening balanc¢s Surplusl(deficit) in year 21,192 2,944 21,192 26,569 5,377) Closing balances 18,248 18,248 21,192 Assets retained for charity's own use Garage Plant & equtpment Motor vehicles Chairs 19,008 19,008 31,186 45,897 3,864 19,008 31.186 45,897 3,864 31,186 45,897 3,864 Total assels retained 99.955 LIABILITIES Accountancy Wages ,102 1,102 1,080 54 Total liabilities 102 23 May 2025 Page 6
Marengo Centre Notes to the Financi21 Statements For The Year Ended 31 March 2025 ACCOUNTING POLICIES Basls of preparation The accounts hav¢ been prepared on a receipts and payments basis. Taxation The charily is exempt from lax on ils charitable activities. Fund aceounting Unr¢stricl¢d funds can b¢ used in accordance wilh the charilable objectives al the discretion of the trustees. R¢slricled funds can only be used for particular restricted purposes within the objccts of the charity. Restrictions arise when specified by the donoi or when funds ar¢ raised for particular restricted pUoses. GRANTS Local Authority Funding Orkney Islands Council 31,774 Total Granls Received 31,774 TRUSTEES, REMUNERATION AND BENEFITS 31.3,25 31.3.24 Trustees, salaries Trustees, Expenses There were no trustees, expenses paid for the year ended 31 March 2025 or for the year ended 31 March 2024. Page 7