Orkney Federation SWI
ACCOUNTS FOR YEAR ENDED 28 FEBRUARY 2026
Scottish Charity Reference SC027946
Orkney Federation SWI
Trustees’ Report for the year ended 28 February 2026
Scottish Charity Number
$C027946
Trustees
Mrs C Hide Mrs A Aitken
Mrs R Critchley Mrs I Alexander
Contact Address
c/o Mrs I Alexander Breck Deerness Orkney, KW17 2QJ
Charitable Purposes
The aims of the federation are
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a to advance the education and training of those who live and work in the country, or are interested in country life, in home skills, family welfare and citizenship;
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b to promote the preservation of Scotland's traditions and its rural heritage; and
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¢ to promote the provision of facilities in the interests of social welfare for recreational and leisure time occupation so that the conditions of life of people who live in the country, or who are interested in country life, may be improved.
Activities and Achievements
The activities and acheivements are shown on the annexed Annual Report for the year.
Reserves
The reserves of the federation stand at £162,838, due to the sale of our premises,and, with £18,000 normal costs for administration, are well in excess of the level deemed adequate by the trustees.
On behalf of the trustees
\saleg) AROxanco K I Alexander Trustee
11 April 2026
Orkney Federation SWI
Balance Sheet as at 28 February 2026
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||||||
|---|---|---|---|---|
|2025|
|£47,246|Treasurer's Account|£37,624|
|125,000|Business Investment Account|125,214|
|172,246.|162,838|
|REPRESENTED BY|
|£171,555|Unrestricted Reserves Brought Forward|£172,246|
|691|Surplus|(Deficit)|for Year|(9,408)|
|Approved by the Board ofTrustees on|11|April 2026 and|
|signed on|its behalf|
|Iccalag||ALloxandsy|
|I Alexander|Trustee|
----- End of picture text -----
£172,246
£162,838
Orkney Federation SWI
Receipts and Payments Account for the year ended 28 February 2026
2025
RECEIPTS
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|---|---|---|---|
|£4,481|Collections and Raffles|£3,116|
|2,265|Institute Levies|2,300|
|3,438|Miscellaneous Income|288|
|4,512|Interest on Deposits|3,175|
|£14,696|£8,879|
|PAYMENTS|
|Payments|for charitable|activities:|
|£5,625|Levies|£7,580|
|600|Office Bearers' Honoraria|911|
|122|Presentations & Collections|0|
|7,658|Other Payments|9,796|
|14,005|18,287|
|14,005|Total Payments|18,287|
|691|SURPLUS (DEFICIT) FOR YEAR|(9,408)|
|171,555|Reserves brought forward|172,246|
|£172,246|Reserves|carried forward|£162,838|
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Orkney Federation SWI
Independent Examiner's Report to the Trustees of Orkney Federation SWI
I report on the accounts of the charity for the year ended 28 February 2026.
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 Investment (Scotland) Act 2005 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.
Basis of independent examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounts 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 for 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 view given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention.
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Which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Choreo oe
Charles W Flett C A Foubister & Bain Chartered Accountants
Kirkwall, Orkney 11 April 2026