APPENDIX 1 oscl,.. Period start date Month Year Period end date Month Da Year 01 Aprll To 2024 31 March 2025 Office of the Scottish Charity Regulator Reference and administration details Charity namo Other nam•8 charlty18 known by Rogl8tered charfty number Charlty's prfnclpal addres8 WHALSAY HERITAGE AND COMMUNITY CENTRE SCIO SC021645 Namas of tho charlty tru8t008 on date of approval of Trustees, Annual Report ru8tee name Offlce (If any) . DatOS'.g¢tod Il. not for whole year (or body} entltled to 10 11 12 15 APPENDIX 1 Reference and administration details Names of all other charity trustoes during the perlod, If any, {for example. those who resigned part way through the financial periodl NIA NIA Structure, governance and management Type of govemlng document On 3rd Oct 2012, the former Whalsay History Group - an unincorporated association changed its legal form to the Incorporated Organisation Whalsay Heritage and Community Centre SCIO. The Trustwas set up and recognised as a Scottish charity with effect from 03 October 2012. The Trust is administered in accordance with the terms of the Trust Deed. Tru8ts0 recrultment and appointment.., The trustees were those appointed on the establishment of the trust and represent the minimum number required. Appointment and removal is in accordance with the Trust Deed which requires that appointment is approved by unanimous agreement of the existing trustees and removal of any trustee by the unanimous agreement of the others. Objectives and activities Charltable purpose8 The Organisation's Purposes are.. (as given in paragraph 4) To preserve and protect the heritage and traditions of the island of IM)alsay with a view to securing public appreciation of said heritage and traditions by means of research, study, recreation, or such other means charitable in law. The Organisation's Aims are set out in the objects given in paragraph 4.1 to 4.6 below 4.1 to proserve and document the hi810ry ofthe island of Whalsay., 4.2 to collect written material, film, video or audlo recordings or maps relating lo the hi810ry of Whalsay.. 4.3 to display or otherwise make avallable lo the public any and all materials collected.. 4.4 to foster an awareness of the heritage of Whalsay amongst people of all ages,. 4.5 to stimulate public interest in the heritage and traditions of Whal$ay wf(hin the context of Shetland as a whole.. and 4.0 to preseive or conserve any historic building in Whal$ay which may come into the care or owner8hlp of the Group. Summary of tho maln activltles in relation to thes• objects APPENDIX 1 Achievements and performance Summary of the mai achievements of the charity during the financial period Annual ObJ8ctlv08 For Ihe season May to October 2024, it was decided to take up the offer of a previous display which looked at the production of woven cloth as a means of paying renl around the time of 16th century. This display looked closely al the final part of the cloth production which involved a period of suspension in seawater to soften the cloth. Part of the display was cloth which had been produced as an experiment to see ifthe process could bè repli¢ated by suspending in seawater. A full display featuring this whole process called Toevacoddy will be put in place. A concurr8nt display featuring the hosiery of Valda Grieve, wife of poet Hugh MacDiarmid who spent 8 years in Whalsay in th8 1930's. The semi-permanent fishing display to be updated with additional infomiation and photographs. Output Two new displays and the updated Fishing display with additional accompanying leaflets. All set up hours contributed by Heritagè Centre volunteers. Visitors and school groups hosted during open period. Outcome8 Increased public awareness of local herilage wllh school Incorporatlon. Vlsitors gained new knowledge of historical aspects of ￿alSay. Its Impact Conlribulion to local lourism and preservation of cultural heritage. Intergeneralion81 knowledge transfer from old to young. Positioning the Heritage Centre as a local institution and strengthening alsay'8 cultural identity. Achlevomonts A flow of visitors, lotalling 674. was maintained throughout the opening period with many coming from faraway places. There was much positive feedback from, visitors, schools and local media. Financial review Brief statement of the charity's policy on reserv•s On 31 March 2025, Ihe restricted phase2 account closing balance was £51,244.08. This fund was used during 2024 for repairs to Units 6 and 7 along the East Range, which began on 28 March 2023. During the financial year 0110412024 to 311312025 a total of £20,212.84 was transferred from the Treasurérs a¢count to the Phase2 account. Tolal Income Phase2 account £216.49. Roof repair spending £6,670.50. This yearfs profit on Unrestricted Treasurers account was £14,258.07. This yearfs revenue spending was £35.096.65 and had a ¢losing balance of £ 20,730.18 on 31 March 2025. The Trustees consider this amount lo be appropriate lo allow them to respond to revenue spending. should there be a shortfall in any generated income. An expected total capital spend of upwards of £50K will be required. of which £6,670.50 for roof and structural repairs was spent this year, on units 6 & 7 along Ihe East Range. The balancè will be covered with donations granted from Symbister Estate. The Restricted Fund plus balance from Unrestrlcted will be used for fvnding the repairs to Units 6 & 7. Details of any deficit ts>,'" There was no deficit on either account during the period 01104124 to 3113125. Donated facilities and servlces (If any) APPENDIX 1 Other optional information On the 28th of November 2024 the AGM was held and existing office bearers were re-appointed for another year by agreement of the eighteen members present. In 2013 I￿alsaY Heritage and Community Centre scio was awarded a three-star rating from Historic Environment Scotland after inspection of the premises. Historic Environment Scotland signage has now been put in place from ferry terminal to premises for tourist guidance when visiting. The Mthalsay Heritage and Community Centre scio is open four days per week - in normal times - during the summer season May to October. It Is voluntarily staffed by WHACC members during these periods. It is also open during times when visiting yachts and unannounced bus tours arrive at the Island. Visitors ar8 issued wlth a I visltorfs guide to Whalsay and the visitor book In thè promlses always reflects vlews which continually shows a positive response. The Whalsay Heritage and Community Centre scio continues to be a tourist i information point where information from every part of Shetland is available in the form of handouts from other tourisl organisations. Declaration Tho tru8t008 declarn that th•y havo approved the trustees, report above. Slgnad on bohall of tho charfty'B tru8t008 81gnatur•(8} Full name(8) P081tlon (•.g. Chalr)..: ' I Chairman Date j 1519125 APPENDIX 3 oscr Office of the Scottish Charity Regulator Inde endent examiner's re ort on the accounts Report to the trusteeslmembers of Whalsay Heritage and Community Centre SCIO SC021645 Registered charity number Period start date Month Period end date Month On the accounts of the charity for the period Year Year 01 APRIL 2024 to 31 MARCH 2025 Set out on pages 7-12 Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Inveslment (Scotland) 2005 Act and the Charities Accounls (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1 } (d) of Ihe Accounts Regulats'ons does not apply. It is my responsibility to examine the accounts as required under section 44(1) {c) of the Act and to state whether particular matters have come to my attention. My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the 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 trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts. In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page"] Basis of independent examiner's statement Independent examiner's statement which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply wilh Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understandin of the accounts to be reached. Signed: Date: 0511112025 Name: Relevant professional qualification{s) or body: Address: ACIE: Associate Voluntary Action Shetland Market House, 14 Market Street Lerwick, Shetland, ZE1 OJP Whalsay Heritage & Community Centre SCIO SC021645 IE Report 2024-25 Page 5 of 12 APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose Whalsay Heritage & Community Centre SCIO SC021645 IE Report 2024-25 Page 6 of 12 Enter SC No. below **SC021645** Enter charity name below **WHALSAY HERITAGE AND COMMUNITY CENTRE scio** ||**Receipts andpayments accounts**
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**from**
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**to**
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**from**
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**to**
01
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Day
Month
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**For the period**
**from**
Period start date
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**to**
01
April
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Day
Month
Year
Day
Month
Year
31
March
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**from**
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**to**
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~~—======~~||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Section A Statement of receipts and payments**||||||||||||||||||||||||| |||**Unrestricted**
**funds**||**Restricted**
**funds**|||||**Expendable**
**endowment**
**funds**||||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**||||||**Total funds last**
**period**|**Total funds last**| |||**to nearest £**||**to nearest £**|**to nearest £**||||**to nearest £**||||**to nearest £**||||**to nearest £**||**to nearest £**||||**to nearest £**|**to nearest £**| |**A1 Receipts**||||||||||||||||||||||||| |Donations||**36,042**|||||||||||||||**36**|**36**|**36**|**36,042**|||**440**|**440**| |Legacies|||||||||||||||||**-**|**-**|**-**|**-**||||| |Grants||**9,097**||**1**|**1**|**1**|**1,564**||||||||||**10**|**10**|**10**|**10,661**|||**4,452**|| |Receipts from fundraisingactivities||**1,349**||**45**|**45**|**45**|**45**||||||||||**1**|**1**|**1**|**1,394**|||**2,327**|| |Gross tradingreceipts||**1,083**||**172**|**172**|**172**|**172**||||||||||**1**|**1**|**1**|**1,255**|||**1,218**|| |Income from investments other than||||||||||||||||||||||||| |land and buildings|||||||||||||||||**-**|**-**|**-**|**-**||||| |Rents from land & buildings||**219**|||||||||||||||**219**|**219**|**219**|**219**|||**515**|**515**| |Gross receipts from other charitable||||||||||||||||||||||||| |activities|||||||||||||||||**-**|**-**|**-**|**-**||||| ||||||||||||||||||**-**|**-**|**-**|**-**||||| |**_A1 Sub total_**|**_A1 Sub total_**|**47,790**||**1,781**|**1,781**|**1,781**|**1,781**||**-**|**-**|**-**||**-**|**-**|**-**||**49,571**|**49,571**|**49,571**|**49,571**|||**8,952**|| |**A2 Receipts from asset &**||||||||||||||||||||||||| |**investment sales**||||||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 47,790**
**1,781**
**-**
~~——~~|||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**49,571**|**-**
**-**
**-**
**49,571**|**-**
**-**
**-**
**49,571**|**-**
**-**
**-**
**49,571**|||**-**
**8,952**|| |**A3 Payments**||||||||||||||||||||||||| |Expenses for fundraising activities||**316**|||||||||||||||**316**|**316**|**316**|**316**|||**156**|**156**| |Gross trading payments|||||||||||||||||**-**|**-**|**-**|**-**||||| |Investment management costs|||||||||||||||||**-**|**-**|**-**|**-**||||| |Payments relating directly to charitable|Payments relating directly to charitable|||||||||||||||||||||||| |activities||**33,093**||**8**|**8**|**8**|**8,239**||||||||||**41**|**41**|**41**|**41,332**|||**7,205**|| |Grants and donations||||||||||||||||||||||||| ||||||||||||||||||**-**|**-**|**-**|**-**||||| |Governance costs:||**123**|||||||||||||||**123**|**123**|**123**|**123**|||**30**|**30**| |Audit / independent examination|||||||||||||||||**-**|**-**|**-**|**-**||||| |Preparation of annual accounts|||||||||||||||||**-**|**-**|**-**|**-**||||| |Legal costs|||||||||||||||||**-**|**-**|**-**|**-**||||| |**_A3 Sub total_ **||**33,532**||**8,239**|**8,239**|**8,239**|**8,239**||**-**|**-**|**-**||**-**|**-**|**-**||**41,771**|**41,771**|**41,771**|**41,771**|||**7,391**|| |**A4 Payments relating to asset and**||||||||||||||||||||||||| |**investment movements**||||||||||||||||||||||||| |Purchases of fixed assets
**-**
Purchase of investments
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total payments_ 33,532**
**8,239**
**-**
**-**
**41,771**
**7,391**
~~————————~~||||||||||||||||||||||||| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**14,258**
**6,458)**
**(**
**-**
**20,213)**
**(**
**20,213**
**5,955)**
**(**
**13,755**
**-**
~~———~~||||||||||||||**-**
**-**|||||**7,800**
**-**
**7,800**|||**1,561**
**1,561**|| **Whalsay Heritage and Community Centre SCIO SC021645** **R and P Accounts** **Page 7 of 12** **2024-25** APPENDIX 2 **WHALSAY HERITAGE AND COMMUNITY CENTRE scio** **SC021645** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**26,685**
**5,955)**
**(**|**Restricted funds**
**to nearest £**
**37,490**
**13,755**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last**
**period**
**to nearest £**| |---|---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year||||||**64,175**|**96,801**| ||Surplus / (deficit) shown on receipts and
payments account||||||**7,800**|**32,625)**
**(**| ||inter account transfer||||||**-**
-|| ||||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**20,730**|**51,245**|**-**|**-**||**71,975**|**64,176**| |||-|
-|
-
**Fund to which**|
-
**asset belongs**|

**Marke**
**to n**|-
**t valuation**
**earest £**|
**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**||**-**|
**-**| |||||||**Curre**
**av**
**to n**|**nt value (if**
**ailable)**
**earest £**|**Last year**
**to nearest £**| ||Computer Equipment|||||||**1,500**| ||Digital Projector|||||||**100**| ||3No Storage Sheds|||||||**8,800**| ||Display Cabinets|||||||**2,000**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**|||**Total**
**Fund to which l**|**-**|||**12,400**| ||||||**iability relates**|**Amo**
**to n**|**unt due**
**earest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| |||||||||| |||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**||**-**|**-**| |||||||**Amo**
**(es**
**to n**|**unt due**
**timate)**
**earest £**|**Last year**
**to nearest £**| |||||||||| |||||||||| |||||||||| ||**Signature**|||**Print Name**|**Total**||**-**|
**-**| |||||||||**Date of**
**approval**| |||||||||| |||||||||15/09/2025| |||||||||| **Whalsay Heritage and Community Centre SCIO SC021645** **Statement of Balances 2024-25** **Page 8 of 12** APPENDIX 2 **WHALSAY HERITAGE AND COMMUNITY CENTRE scio** **SC021645** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ ## **Unrestricetd Funds** **General Fund** - used to meet all operating costs ## **Restricted Funds** **SIC** - £1,564 - To install visitor information stand. **Phase 2 Account** - The Phase2 Group was set up as a sub-group of the then Whalsay History Group in 2009. The main purpose being in the first instance to raise funds for a feasability study to look at the possibility of restoring more of the B listed buildings around the area adjacent to the then History Group premises (now Whalsay Heritage & Community Centre SCIO premises). These buildings were B Listed in 1971. Being part of the Symbister Junior High School, the Midden Court area and its environs has great potential as a building suited to community use and the Phase2 Group continues to explore ways of taking this forward. ## **C2 Grants** ## **C3a Trustee remuneration** |**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| |||**Total**|**-**
| If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) |If no remuneration was paid during the period to any charity trustee or person connected to a|| |---|---| |
trustee cross this box (otherwise complete section 3b)|
**X**| |**£**
**Authority under which paid**|| ## **C3b Trustee remuneration - details** ## **C4a Trustee expenses** If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) **X** ||**Nature of transaction**|**Number of**
**trustees**
**£**|**Number of**
**trustees**
**£**| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| |**Nature of relationship**
||**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|| ||||| ||||| ||||| ||||| ||||| **C4b Trustee expenses - details** **C5 Transactions with trustees and connected persons** ## **C6 Other information** **Whalsay Heritage and Community Centre SCIO SC021645** **Notes 2024-25** **Page 9 of 12** APPENDIX 2 |||**WHALSAY**|**WHALSAY**|**HERITAGE**|**AND COMMUNITY CENTRE scio**|**AND COMMUNITY CENTRE scio**|**AND COMMUNITY CENTRE scio**|**AND COMMUNITY CENTRE scio**|**AND COMMUNITY CENTRE scio**|**AND COMMUNITY CENTRE scio**||**SC021645**| |---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||| |**Additional analysis (1)**||||||||||||| |||||||||||||| |**Analysis of receipts and payments**||||||||||||| |||||||||||||| |**1 Donations**||||||||||||| |||**Unrestricted**
**funds**||**Restricted funds**||**Expendable**
**endowment**
**funds**||**Permanent**
**endowment**
**funds**||**Total current**
**period**||**Total last period**| |||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**| |MembershipFees||**209**||||||||**209**||**220**| |Donations||**35,833**||||||||**35,833**||**220**| |||||||||||**-**||| |||||||||||**-**||| |**Total**||**36,042**||||**-**||**-**||**36,042**||**440**| |||||||||||||| |||**-**||**-**||**-**||**-**||**-**||**-**| |||||||||||||| |**2 Grants**||||||||||||| |||**Unrestricted**
**funds**||**Restricted funds**||||||**Total current**
**period**||**Total last period**| |||**to nearest £**||**to nearest £**||||||**to nearest £**||**to nearest £**| |Community Council PB event grant||||||||||||**500**| |Shetland Amenity Trust Grant||**9,097**||||||||**9,097**||**3,952**| |SIC - Tourist Grant||||**1,564**||||||**1,564**||| |||||||||||**-**||| |||**9,097**||**1,564**||||||**10,661**||**4,452**| |||||||||||||| |||**-**||**-**||||||**-**||**-**| |||||||||||||| |**3 Gross receipts from other charitable activities**||||||||||||| |||**Unrestricted**
**funds**||**Restricted funds**||**Expendable**
**endowment**
**funds**||**Permanent**
**endowment**
**funds**||**Total current**
**period**||**Total last period**| |||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**| |||||||||||**-**||| |||||||||||**-**||| |||||||||||**-**||| |||||||||||**-**||| |||||||||||**-**||| |||||||||||**-**||| |||||||||||**-**||| |||||||||||**-**||| |**Total**||**-**||**-**||**-**||**-**||**-**||**-**| |||||||||||||| |||-||-||-||-||-||-| |||||||||||||| |**4 Payments relating directly to charitable activities**||||||||||||| |||**Unrestricted**
**funds**||**Restricted funds**||**Expendable**
**endowment**
**funds**||**Permanent**
**endowment**
**funds**||**Total current**
**period**||**Total last period**| |||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**| |||||||||||**-**||| |Electricity||**6,580**||||||||**6,580**||**764**| |Clear Business Water||**802**||||||||**802**||**4,580**| |Phone,Broadband,Laptop, Website||**1,119**||||||||**1,119**||**714**| |Insurance||**1,094**||||||||**1,094**||**1,063**| |Fair Isle Book, Photobox cards||**205**||||||||**205**||**84**| |New HeatingSystem||**22,080**||||||||**22,080**||| |Repairs, Maintenance, Cleaning||**1,213**||**8,239**||||||**9,452**||| |||||||||||**-**||| |||||||||||**-**||| |||||||||||**-**|
|| |**Total**||**33,093**||**8,239**||**-**||**-**||**41,332**||**7,205**| |||||||||||||| |||-||-||-||-||-||-| |||||||||||||| **Whalsay Heritage and Community Centre SCIO SC021645** **Additional Notes 2024-25** **Page 10 of 12** APPENDIX 2 **SC021645** ## **Additional analysis (2)** |**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**
**General**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**
**General**|**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**|**Total**
**unrestricted**
**funds last period**| |---|---|---|---|---|---|---|---|---| |Donations|**36,042**|||||**36,042**|**417**|| |Legacies||||||**-**||| |Grants|**9,097**|||||**9,097**|**4,452**|| |Receipts from fundraisingactivities|**1,349**|||||**1,349**|**2,032**|| |Gross tradingreceipts|**1,083**|||||**1,083**|**682**|| |buildings||||||**-**||| |Rents from land & buildings|**219**|||||**219**|**515**|| |Gross receipts from other charitable activities||||||**-**||| |**_Sub total_**
**Receipts from asset & investment sales**|**47,790**||**-**|**-**|**-**|**47,790**|**8,098**|| |||||||-||| |Proceeds from sale of fixed assets||||||**-**||| |Proceeds from sale of investments||||||**-**||| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**|| ||**47,790**||**-**|**-**|**-**|**47,790**|**8,098**|| |||||||-||| |Expenses for fundraisingactivities|**316**|||||**316**|**156**|| |Gross trading payments||||||**-**||| |Investment management costs||||||**-**|**-**|| |Payments relatingdirectlyto charitable activities|**33,093**|||||**33,093**|**7,205**|| |Grants and donations||||||**-**|**-**|| |Governance costs:||||||**-**||| |Audit / independent examination|**123**|||||**123**|**30**|| |Preparation of annual accounts||||||**-**|**-**|| |Legal costs||||||**-**|**-**|| |||||||**-**|**-**|| |||||||**-**|**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**33,532**||**-**|**-**|**-**|**33,532**|**7,391**|| |||||||||| |Purchases of fixed assets||||||**-**||| |Purchase of investments||||||**-**||| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|||**-**|**-**|**-**|**-**|**-**|| |||||||-||| ||**33,532**||**-**|**-**|**-**|**33,532**|**7,391**|| |||||||-||| ||**14,258**||**-**|**-**|**-**|**14,258**|**707**|| |||||||||| ||**20,213)**
**(**||||||**55,000)**
**(**|| |||||||||| ||**5,955)**
**(**|||**-**|**-**|**5,955)**
**(**|**54,293)**
**(**|| |||||||-||| |**Nature and purpose of funds**||||||||| |The purpose of this account is for the day to day running of Whalsay Heritage and Community Centre SCIO.
£20,213 transferred into Phase 2 account to assist with ongoing repairs to buildings.||||||||| **Whalsay Heritage and Community Centre SCIO SC021645** **Additional Notes 2024-25** **Page 11 of 12** APPENDIX 2 **WHALSAY HERITAGE AND COMMUNITY CENTRE scio** **SC021645** ## **Additional analysis (3)** |**Receipts**
**6 Breakdown of restricted funds**|**Restricted fund**
**1 - enter name of**
**fund below**
**PHASE 2**
**Account**|**Restricted fund**
**2 - enter name of**
**fund below**
**SIC**
**Tourist Grant**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |---|---|---|---|---|---|---| |Donations||||||**23**| |Legacies|||||**-**|| |Grants|||||**-**|| |Receipts from fundraisingactivities|**45**|**1,564**|||**1,609**|295| |Gross tradingreceipts|**172**||||**172**|536| |Income from investments other than land and
buildings|||||**-**|| |Rents from land & buildings|||||**-**|| |Gross receipts from other charitable activities|||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**217**|**1,564**|**-**|**-**|**1,781**|**854**| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**217**|**1,564**|**-**|**-**|**1,781**|**854**| ||||||-|| |Expenses for fundraising activities|||||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relating directly to charitable activities|**6,675**|**1,564**|||**8,239**|| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**6,675**|**1,564**|**-**|**-**|**8,239**|**-**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**6,675**|**1,564**|**-**|**-**|**8,239**|**-**| ||||||-|| ||**6,458)**
**(**|**-**|**-**|**-**|**6,458)**
**(**|**854**| |||||||| ||**20,213**||||**20,213**|**55,000**| |||||||| ||**13,755**|**-**|**-**|**-**|**13,755**|**55,854**| ||||||-|| **Nature and purpose of funds** During this period 2024/25, £20,000 for roof repairs, plus £212.84 for Glassware sales was transferred into Phase 2 Account from from Unrestricted Treasurers General account. In late March 2023 work began with roof repairs on units 6 & 7 along the East Range. Work continued throughout 2024 - 2025 on Units 6 & 7 with fitting of period style windows. **Whalsay Heritage and Community Centre SCIO SC021645** **Additional Notes 2024-25** **Page 12 of 12**