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¢0￿Orat¢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
pU￿oses.
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