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2026-03-31-accounts

APPENDIX 1 osc Period stsrt date Month Period end dale Fknnth Year From To Aprfl 2025 March 2026 Office ofthe s￿ttIsh Charity Regulator Reference and administration details Charity name Other nam85 charity is known WHALSAY HERITAGE AND COMMUNITY CENTRE SCIO Rggistor•d charity numb•r Charitys principal addf•ss SC021645 Hillhead Symbi$ter )alsay Shetland Poytctxle ZE2 9AQ TnMtsfr namo Office rrf any) Datss a¢tgd rf {or body) ￿till•d to ity. Andrew John Sandison Chair Full temi above HACC C.T. Board Anne Huntley John Dally Marina E Imne vic￿chair Full term above ditto ditto Secretary Treasurer Full lem above Full term above ditto Caroline Anderson As$. Treasurer Full term above ditto Caroline Arthur Ass. Tr￿urer Full temi above ditto 1 /10

APPENDIX 1 Reference and administration details Nam•s ol all oth•T Charity trustees during th• wrfod. If any. Ifor exampl•. th0￿ rgslgnod part way through thg financial porlodl NIA NIA Structure, governance and management TY￿ of govèming document On 3it O¢t 2012. the fomier Whalsay History Group - an unincorporated association - changed Fts legal fomi to the Incorporated Organisation halsay Hentage and Communty Centre SCIO. Trust was set up and reccgnised as a Scottish tharity with effe¢tfrom 03 October 2012. The Trust is administered in acxordance with the term5 of the Trust Dee(l. Tntso recwltment and appointm AppointTneni and removal are in accordance Ihe Trust Deed which requi￿5 that appointment 15 approved by unanimous agreement of the existing trustees and removal of any trustee by the unanimous agreement of the others. Objectives and activities Ch•rttablo purix¥ The Orgarsisat￿n'S Purposes are.. (as given in paragoph 41 To preserve and protecl the heritage and tradf(ions of the island of Vthalsay with a view to securing publK appreciation of said heritage and traditions by means of researth, Study. recreation, or such other means charitable in law. The Organisatir>n's Aims are sel out in the objects given in paragraph 4.1 to 4.6 below Summary of the main activiti In relation to thosè obiects 41 to colWwrittenmatsri¥. lkn. ￿ ryaxlh) fEr4dir¥Js (xmaps relabrKJ 10 tthtory oftha&ay." 4J todisplay ¢y0t￿￿ make avwbb￿to Ihe publr any and all materiaLs comectad.. 4A tof051eran w8reress Oft￿ ￿ritage of￿￿LsaY arnongst peopk ofall ages", 4.6 to stsmLdale interest in b)8 • aTrJ tradit￿￿ ofthI5aywrfhin tt context 2/10

APPENDIX 1 Achievements and performance Summary ofthe mai a¢hioYem•nts ofthe charity during tho financial period Annual Obj¢¢tivts lil Delwered a full seasonal display Imay-octotw 20251 on WJ81s8yfish8mJen siers8y8 throwjh the w, feabJring both dress and working garments. lill Retsin&J and supported the oflw1￿bY Valda Gri8v8, wife of pcot Hugh MacOkqm)Kl. in rxlnjuncti￿ with the Outth exhIb￿"On at Lemck M￿￿m. {iiil OeveloFed a hi8toric￿ dylay on the Whalsay 8nKe famity, induding a tiMe￿"ne, contextual history, archNal photograph8. {Nl Updated Ihe semi-permanent Fishiwdisplay I￿1h a(bJtbonal interptetation and photcgraphs. Two new di$￿ayS Ccmpleted, plus an updat•J FishiThJ display. Accompanying interpretNe ￿8ftets ￿￿u¢¢d forvtsitors. l installation and preparation hours contributed by HentwJe Centré volunte•rs. . Visitor8 scool grLwF6 ElctywJ thrwkn)utthe open season. In¢￿ased publ￿ awar•ntss oflthakny's culturd marrbme h8ritag8, induth'ng integratKsn with locJ school ￿#mIng. Visitors gaiwl new ins¥Jhl Thito th• workiThJ Irv85 of thnd tsh8nnen through th8 51udy of trod￿"0n dress. Enhanced undwstsndirrtj ofV4ThaW's soual htstory thfough th? Br￿8 family tirnèli￿ and historic photographs dating frrm the1 15Yh century. Its Impact Strengthened kncal I￿rISM and conlribut•J to Ihe we8ervation of rAJltural heritage Supported intergeneraticnal kThow transfer bets￿n ohler residents and younger aud￿nCeS. Reinforced the roK8 of th8 H8lltag8 Centre as a key cLYnmunity in8tilution and highlighted the historifal 6vjnffj￿ance ofthe Bwce Lairts in IMo15ay'5 devekJpm8nt Achiev•ments A total of 844 vtsitors attended durir@ the open penod. representir¥J a steady increase auoss the season and induding many from o¥erseas. ReceNed Consis￿ pjsthe feedtrAr frrffi y￿rt￿. schoob. aThJ Iwal ndia. Financial review Brfef statemont ofthr-.- charitys policy on rnserves On 01 April 2025. the re$trthd phasé2 account openirg balaThx was £51,244.08. This fund was used during 2025 for repairs to Units 6 and 7 aloTrJ the East Range. which Wan on 28 March 2023. During the financial year 01KMr2025 to 31rJr2026 a total of £15.000.00 was transferred from the Treasurers xcount to the Phase2 account Total Income Phase2 a¢¢ount £88.00 Granite and window repair5 total 5Fend was £8343.50. Cbsing Bala￿ 311312026 was £57.988.58. This yearfsprofft on UnrestrictJ Tr8asurer5 accountwas£21.395.26. This yearfs rev8nu8sFending was £9285.34and had a dosiry balance of£27.125.44 on 31 March 2026. Th8 Trustees consider thi8 amount to be apprwriate to alknv thèm to respond to r8venu8 Spending, should there be a shorfall in any 9eneratgJ inc(me. An expe¢W total caprtal of upwards ofUOK will t• rnquired, ofwhid) £8343.50forwindow and stnJdural repairs to granrte was spent this year. on unrts 6 & 7 along the East Range. The Restricted Fund plus baJan￿ fr(ffi Unrestricted will be u1 for ftjnding futu￿ ￿paIrS to Unit$ 6 & 7. Future intem31 fetuthslment to Units 6 & 7 during Trext finanraal year will take plac8. D•tslls of any defieit:- There was no deficrt on either a￿o￿nI during the period 01104125 10 3113126. Donated fcilities and-" ..; None s•rii¢es lif any)

APPENDIX 1 Other optional information On the 16th of November 2025 the AGM was held, and existing office bearers were r&appointed for another year by agreement of the ￿1ve members present. In 2013 W)alsay Herrtage and Communty Centre scio was awarded a Ihree-slar ling from Historic Environment Scouand after inspection of the premises. Historic Environment Scotland signage has now been put in pL4ce from ferry lemiinal lo premises for lourist guidance vthen visthng. The Whalsay Heritsge and Community Centre scio is open four days per week - nom￿1 limes- during the summer season May lo October. It is voluntarily staffed by CC member5 during these periods. 11 is atso open during times when visiting yacht$ aNI unannounced bus tours arrive at the island. Visitors are issued with a visitorfs guide to Whalsay and the visitor book in the p￿MiseS always reflects views vthich continually shows a [￿s￿Ve response. The ￿31$aY Heritage and CommunTty Centre scio continues lo be a tourist information point vthere infr)m)ation about Whalsay including local attractions and walks and Info￿atiOn leafiets from every part of Sheuand is available in the fomi of handcxrts from other tourist organisations. Declaration trustees d8clarn that they have approved thè Irusto* rnp￿t abm. Signod on bohalf of the charity's trust998 Slgnaturols Full nam•ls Andrew John SANDISON Position {0.9. Chatr Chairnian 4110

APPENDIX 3

OSC r

Office of the Scottish Charity Regulator

’ Independent examiner s report on the accounts V2

Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2
Report to the
trustees/members of
Registered charity
number
On the accounts of the
charity for the period
Set out on pages
Whalsay Heritage and Community Centre SCIO
SC021645
Period start date Period end date
Day Month Year Day Month Year
01 APRIL 2025 to 31 MARCH 2026
7-10
Respective
responsibilities of
trustees and examiner
Basis of independent
examiner’s statement
Independent examiner’s
statement
Signed:
Name:
Relevant professional
qualification(s) or body:
Address:
The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the
audit requirement of Regulation 10(1) (d) of the Accounts Regulations 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.
The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the
audit requirement of Regulation 10(1) (d) of the Accounts Regulations 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.
The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the
audit requirement of Regulation 10(1) (d) of the Accounts Regulations 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 concerning 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*]
1.
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 with
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
understanding of the accounts to be reached.
Date: 24/06/26
Ellen Hughson
ACIE: Associate
VoluntaryAction Shetland
Market House,14 Market Street
Lerwick,Shetland,ZE1 0JP

Whalsay Heritage & Community Centre SCIO SC021645

IE Report 2025-26

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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 2025-26

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WHALSAY HERITAGE AND COMMUNITY CENTRE SCIO

SC021645

APPENDIX 2

Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts
Period start date Period end date
For the period
from
Day Month Year to Day Month Year
01 April 2025 31 March 2026

Section A Statement of receipts and payments

A1 Receipts Unrestricted
funds
to nearest £
16,280
11,693
1,405
1,090
213
30,681
-
30,681
941

8,209
135
9,285
-
9,285
Restricted
funds
to nearest £
Expendable
endowment
funds
to nearest £
-
-
-
-
-
-
Expendable
endowment
funds
to nearest £
-
-
-
-
-
-
Permanent
endowment
funds
to nearest £
Total funds
current period
to nearest £
Total funds last
period
to nearest £
Donations 16,280 36,042
Legacies -
Grants 11,693 10,661
Receipts from fundraisingactivities 1,405 1,394
Gross tradingreceipts 88 1,178 1,255
Income from investments other than
land and buildings
-
Rents from land & buildings 213 219
Gross receipts from other charitable
activities
-
88 - -
A1 Sub total - 30,769 49,571
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments - - -
-
A2 Sub total - -
Total receipts
A3 Payments
88 -
- 30,769 49,571
Expenses for fundraising activities 941 316
Gross trading payments -
Investment management costs -
Payments relating directly to charitable
activities
8,344 16,553 41,332
Grants and donations -
Governance costs: -
Audit / independent examination 135 123
Preparation of annual accounts -
Legal costs 8,344 - -
17,629
**A3 Sub total ** - 41,771
A4 Payments relating to asset and
investment movements
Purchases of fixed assets -
Purchase of investments -
**A4 Sub total ** - - - - -
Total payments
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
8,344 - - 17,629 41,771
21,396 8,256)
(
- - 13,140 7,800
15,000)
(
15,000 -
6,396 -
6,744 - - 13,140 7,800

Whalsay Heritage and Community Centre SCIO SC021645

R and P Accounts

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2025-26

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 £
20,730
6,396
Restricted funds
to nearest £
51,245
6,744
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last
period
to nearest £
Cash and bank balances at start of year 71,975 64,175
Surplus / (deficit) shown on receipts and
payments account
13,140 7,800
-
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
27,126 57,989 - - 85,115 71,975
-
-

-
Fund to which

-
asset belongs

-
Market valuation
to nearest £

Last year
to nearest £
Details Fund to which asset belongs Total
Cost (if available)
to nearest £
-
-
Current value (if
available)
to nearest £
Last year
to nearest £
Computer Equipment 1,500 1,500
Digital Projector 100 100
3No Storage Sheds 8,800 8,800
Display Cabinets 2,000 2,000
Details Total
Fund to which l
- 12,400 12,400
iability relates Amount due
to nearest £
Last year
to nearest £
Details Fund to which l Total
iability relates
- -
Amount due
(estimate)
to nearest £
Last year
to nearest £
Signature Print Name Total -
-
Date of
approval
Andrew John SANDISON 25/05/2026

Whalsay Heritage and Community Centre SCIO SC021645

Statement of Balances 2025-26

Page 8 of 10

APPENDIX 2

WHALSAY HERITAGE AND COMMUNITY CENTRE SCIO

SC021645

Section C Notes to the Accounts

C3a Trustee remuneration
C4a Trustee expenses
C4b Trustee expenses -
details
C6 Other information
C5 Transactions with trustees
and connected persons
C3b Trustee remuneration -
details
C1 Nature and purpose of
funds(may be stated on
analysis of funds worksheets)
C2 Grants
Unrestricted Funds
General Fund
- used to meet all operating costs
Includes funding from:
Shetland Amenity Trust £9,117 towards ongoing operational costs of the charity.
Whalsay Community Council £1,000 towards a new computer system and photo database
Shetland Islands Council £1,576 towards provision of tourist information service.
Restricted Funds
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.
This year £15K was transferred from the general fund to the Phase 2 Account for repairs to Units 6 & 7. This year
has seen restoration of granite around door and windows of Unit 7.
Unrestricted Funds
General Fund
- used to meet all operating costs
Includes funding from:
Shetland Amenity Trust £9,117 towards ongoing operational costs of the charity.
Whalsay Community Council £1,000 towards a new computer system and photo database
Shetland Islands Council £1,576 towards provision of tourist information service.
Restricted Funds
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.
This year £15K was transferred from the general fund to the Phase 2 Account for repairs to Units 6 & 7. This year
has seen restoration of granite around door and windows of Unit 7.
Unrestricted Funds
General Fund
- used to meet all operating costs
Includes funding from:
Shetland Amenity Trust £9,117 towards ongoing operational costs of the charity.
Whalsay Community Council £1,000 towards a new computer system and photo database
Shetland Islands Council £1,576 towards provision of tourist information service.
Restricted Funds
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.
This year £15K was transferred from the general fund to the Phase 2 Account for repairs to Units 6 & 7. This year
has seen restoration of granite around door and windows of Unit 7.
Unrestricted Funds
General Fund
- used to meet all operating costs
Includes funding from:
Shetland Amenity Trust £9,117 towards ongoing operational costs of the charity.
Whalsay Community Council £1,000 towards a new computer system and photo database
Shetland Islands Council £1,576 towards provision of tourist information service.
Restricted Funds
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.
This year £15K was transferred from the general fund to the Phase 2 Account for repairs to Units 6 & 7. This year
has seen restoration of granite around door and windows of Unit 7.
Unrestricted Funds
General Fund
- used to meet all operating costs
Includes funding from:
Shetland Amenity Trust £9,117 towards ongoing operational costs of the charity.
Whalsay Community Council £1,000 towards a new computer system and photo database
Shetland Islands Council £1,576 towards provision of tourist information service.
Restricted Funds
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.
This year £15K was transferred from the general fund to the Phase 2 Account for repairs to Units 6 & 7. This year
has seen restoration of granite around door and windows of Unit 7.
Type of activity or project supported Individual /
institution
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)

X
Authority under which paid £
If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)
this box X
Nature of transaction Number of
trustees
£
Nature of relationship
Transaction
amount (£)
Balance
outstanding at
period end (£)

Whalsay Heritage and Community Centre SCIO SC021645

Notes 2025-26

Page 9 of 10

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 230 230 209
Donations 16,050 16,050 35,833
-
-
Total 16,280 - - 16,280 36,042
- - - - - -
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 1,000 1,000
Shetland Amenity Trust Grant 9,117 9,117 9,097
SIC - Tourist Information 1,576 1,576 1,564
-
11,693 - 11,693 10,661
- - - -
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 3,850 3,850 6,580
Clear Business Water 878 878 802
Phone,Broadband,Laptop, Website 896 896 1,119
Insurance 1,128 1,128 1,094
Fair Isle Book, Photobox cards - - 205
New HeatingSystem - - 22,080
Repairs, Maintenance, Cleaning 1,453 8,343 9,796 9,452
Bank Fees 4 1 5
-
-
Total 8,209 8,344 - - 16,553 41,332
- - - - - -

Whalsay Heritage and Community Centre SCIO SC021645

Additional Notes 2024-25

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