|
” - i 6O LO Oo =N =e Tio) c 2 ra a <6 29M - wm Oo @ 390 2 nee) 4 = O° Dix <x 2 Pa <= re =S6 sz Wo Se 3° Ee: 5 -o of cf: ) oO - 0 a2 a =o o @ 5% Wo £8 re <n 2 i= a + 2 za z <t
-
a
|.|St Andrews
Community
Association
SCIO
Scottish
Charity Number:
SC037040
Independent
Examiner's
Report
to the
Trustees
I report on the accounts o f the charity for the year ended 30th September 2025, which are set
out o n Page 2.
“
3
g
bed
c
2
§
:
a
s
q
re
8
[=
[oy
2
a
o
S$ g
9
g
=
2
@
Po
£
§$ ~~ o
o
>
9
£2
5
rs
sg
ih
Sd
°
oD
ge 2
$858
e882
2°
as
4
Bb Ee
22> =
3
3
©.
=
OG ww ON
$5
3 £3
i}
S28 e
g
55
<g
282
60H
£ 5s|Respective
responsibilities
of trustees
and
examiner
The charity's trustees are responsible for the preparation
o f the accounts in accordance with
the terms
o f 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. I t 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 t o m y attention.
Basis
of independent
examiner's
statement
My examination
is carried
out in accordance
with Regulation
11 o f 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. I t 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 i n an audit, and consequently
I do not express an audit opinion
on the view given
by the accounts.
2
£
nek
§
5
ae6
9
3
S8Eee
E=]
o226
S<
2335=
a5
.
ER ESTE
8S
ag
a8o8a8
SEE pe
8eS528
oS £3
oes ec
Bees
le. B26
Ros 3s
BEG Sag
s£e52
ZSEB288
5 an
5
©
S
seige
588838
=
fe}
Os
~
Eee 22
229255
aean Ee
EERVBxXE
Soo
Ss eine
N
2a
oof 2
no]
SHS =d
ES
SL Hee
= 3
sus
gg
35
=Seaee
Sot es
S8y8a5
S§ S BS
Baltes
S522 S06
|
§L£00
£2g2 ete
goe2 8s
Es2s 8F
©ss7
#824 8¢
SOQseE
4
3
esey
o2o 3
&
2 e eeoR8
age2d ®@,
:
c
c
aoc 8
ao]
&
c
a
>
ELSE S85
eseesis
SC2>
828
fes5c0
23532
g232832
S822222
so
ij
S485 e535,
YSZ
wvEG.,.
22%
aan
E2e2eR5
ee5shee
F8e58e2
esaiseee
®5S
ee
BeSaeGF8
=
o <
ao]
o 2
ebb ses
ERGE2E2E
eos Soce
peewee
gga
gse8253
258982
o S
Bo
®5SRPSS8
s@®apacrg
=~
x~of
ZBetresnss
>=
pee
$255 585
SELES ess
Ss
es2oGn
o
(=)
[2]
$SE5 828
o§eeR252
g5S5
34
elsesegzt
S228 885
85858222
eFeseSersa|Independent
examiner's
statement
In the course of m y examination,
no matter has come to m y attention
1)
which
gives
me reasonable
cause
to believe
that in any material
respect
the requirements:
- t o keep accounting records in accordance with Section 44(1)a o f the 2005 Act and
Regulation
4 of the 2006 Accounts Regulations,
and
- t o 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 m y opinion, attention should b e drawn i n order to enable a proper understanding
of the accounts to be reached.
Date:10.11.25
o
€
2
..
&
=
Fi
2
2 \X)
5
3
g
2
2
BN
o
zu
o
£
=
ing
ao]
‘
3
«Ss
A
5>—
3S
3
=
na —
<
2.
ri)
ited
=
-
£
8
a
°
gS
¢&
a
Oo
8S
8
cs
oS
6s
a]
2
es
&
8
fs
=
5
ow
ss Bs
¢
s
8
s
5
oS
2
2
e
+s
yr
8
=
©
zt
oO
2
o£
2
S
¢
z
>
2
§
@
5
€
s 87ze
£&
£
£ o&32
5
o
Ea
8
id
fF
& 388
3
8
2
=
©
o
¢
>
85 £
2
2
=
a]
ae]
©
=
c
Ss
9
=
o
oP
3
|
a
2
f2]
os
ge &
%
©
oo
8g
$2
=
28
2 e288
8,
von
o
&
ec
[7]
=
® o
-
2
B24
83
ss
%
ss
8
83 €28
= 8
£8
3
ee ees 85
ve
2
oN
22°2
.
s2 35
3
Bo,
ES
8
S$ 82
§ EE
FS
Tt oO
o eG
€o2
&
os oN
€
3
£
3S
©
©
o 2
fm x2 ag
o cic
o
=
ze
EB
s 9225 os
g
fi
'
=
Bo
5
se
_
a
o
82
-|Fiona M Bain, FCCA
Hall of Tankerness
Tankerness
Orkney
8
we
i
g
Qseo
Gg
an
a
TEEPE
c=
SEEES
treo||
|---|---|---|---|---|---|
||a|||||
||St Andrews
Community
Association
SCIO
Scottish
Charity Number:
SC037040
Trustees'
report
for the year ended 30th September
2025
The St Andrews Community
Association
SCIO was recognised
as a Scottish charity o n 30th December 2005.
I t operated a s an unincorporated
association until September 2014.
;
ry
I
5
2
£
s
o
Ft
2
5
Py
=
i]
5
s
8
6
oO -;
gi
S
Bu
Sei
N BE
&
Boe
§ &¢
4
2
a
§
o os
g
895
=
fo)
oO
B98
to8 &8
E=|
=o
«€¢
9
88
5 $3
oO. gs
a
no &
©
~
Oo B
cir i
£
is
ce =
€
25
5 =
Ez2 °e5
E>
¢ Ce
Sige
of
@ 2a
29. 23
w
2
$4 g <4
Be 28
<§
8 o
SSE
Es|On 15th September
2014,
the Association
received
confirmation
that
the application
to change
legal
form to a Scottish Charitable Incorporated Organisation (SCIO) had been successful.
The SCIO was registered o n 15t September
2014 and all assets and liabilities were transferred
from the
unincorporated association on 30th September 2014.
The objects of the Association
are to promote the well-being of the Community resident i n the Parish of
St Andrews and its environs without distinction o f sex, sexuality, political, religious, or other opinions, by
associating the local statutory authorities,
voluntary organisations
and residents i n a common effort to
promote educational,
cultural, social and other leisure and recreational
activities among its members, and to
foster a community spirit for the achievement
o f these s o that their conditions of life maybe improved.
I n furtherance
thereof:
t o assist
in or to establish,
maintain,
manage
and develop
a Community
Centre
and
associated sports facilities for activities promoted by the Association
and its constituent
members and any
other
premises
associated
therewith
in every
respect
as may
seem
appropriate;
to carry
out any building
or
refurbishment
works o r any adaptation
of the premises
o r facilities which may at any time b e deemed necessary
or desirable.
a]
3
2
Zr5B
b]
ce 2
2
c
6G 22
— >
oO
&©«
F =]
SS 9 a
£2By
_
s€£
$2258
E2558
&S
SSS28
oets
£3
2358 S2t8
2g
2osgseE
EELoe
ey
o
Sse
222
io
D
c2
22
Ee
®
8
&
ECges
se§e
2a
BSSae
O50>
cede
esc?
SSoG8
So
io}
o@cs
=
Te ee
b=
=
=
22S
S§ oa
ae
z3esr
2985 >
2oo
SsSec5
Bat
32
222E9
SHeGaE
e§8
Eq#?®s
pees
©
& on
ec
a4
£35
$8328
5882
Sau
OZEZS
os
ous
gcse
DLE
58s
sess #338
cnd
2Pok
GS az
So8
pesos
EQZ>S
Fos
eagee cee
Els
B8g58 82g
S62.
=y5 oo
sun @
S38
39283 eye
BZER
e588 £BQ2
f=)
s
e= 5S
Ge2Ea
s3a5
a
a)
D>
2soe ve
QEpo
e532
83225 S552
.
2
£
-°¢
2526
SBE
Se4au5 one
ee23
a8253 8gks
i
a”
2
BE
$563
$ 6524830
=aloa
22%
S552
825%
Eee
ses>—8 SES
S
o
=
@oces
spaoks
D
>
Bgaoc
eesseg
Swpe
3233 38222 suas
=
a oe
9EDY BE =o
Ss
Saqwe
88 8a
SSS
<5RGS
SHBL
5
2?
e285
Seas
B59
Suee5
§
3
bege sste side,
&
ep
235
©ZEESB
8%o
P=
SeEGE
o>
2
2
a 2
2298
gB@3g0t 2eces
2E28
2352
33850
TEeE
fa@88
E8 35
OFF5
FHaGL
F|The Association's
Board of Trustees are appointed
by the members at the annual general meeting. The Board
must have a minimum
of 8 trustees and not more than 2 4 trustees. All trustees shall resign at
each annual general meeting but shall be eligible for re-election.
Trustees: Bruce Omand, Norman Craigie, Andy Cook, Louise Dearess,
Amanda Ruddick, Joanne Pottinger,
Leonora Peace, Margaret Thomson,
Derek Tait, Signy Spence,Anna Rendall, Ellith Reid, Jeffrey Clements
and Siobhan
McDonell.
Resignations
i n year:
Nancy
Omand,
Marieke
Beijaard,
Helen
Kemp
and
Sheila
Ritch.
In addition, a representative
is appointed to attend committee meetings from each of the organisational
members of the Community
Centre.
Address: St Andrews Community
Centre, Tankerness,
Orkney.
The accounts
for the year are attached, and form part of this report.
This report was approved by the Board on 0-11-25
3
5 o
‘
fo.)
Fs
£5
= So
=
2
o£
g
r=
=
ce
ao
s
o
2°
9
=
& e
<
3,
82
|
Ee
4g
5
7)
Su
o
xo
> 3
gs
s£&
3a
¢ &
as
°s§
£-
a5
g=
xs
5
cw
sx
8
a
@G -
5
@
53
eS
2 E
o's
<2
®
g
2 3
¢
f=
‘
5
gS 2%
-—=
sz
$f
& &
:
eo
SE
£
3
5
o
Z
o
@
28. 82 3? pf
o2e
@ oO
5
2
c
@
8
$5 $2
§&
2
ffs G2 22
& [=
e268 23 B§
ge~
owe
a
o
ry
a
325 35 ge
gel
2£$3 32
8 §
2580
SES
o
%
~
SED
ge
£
GC
a
73
x
©
og
ad
c
c
se
<5
8 5
;&§
5
25
S
3
£
oc
fz2
28 2¢
—-€ 8
§&
gs &: 3e@s6 &
8
® 2
6
a
a=]
hy
24a
Eso
Oo 20
Ss
o
=
2m
ES
-
§
>
FEP
s¢f
> 0B
R
>
Ec
3
Sos Ze
ec ce
a
oo
78gs BS
8
g
Bee BREE GEG E
&
fe}
=
4
5
BE
s
a
a2
Ss
$ @
®
ofS 029% BO
5
8
SE5
gg Se SoBF S
&
SES
g26 5S<
3
$3 8388 2s a 2g
Se 6,as8
wo
ao
885 SOB
BS
B
2
£G
o
z
2
o
-c- %E°D BE s
2g
2
936 E*8$se
cl 2 F
F
£28
SE=|Signed,
on behalf
of the Board
Breed Omand
Bruce
Omand,
President
o
S
_
8
“
Cy
©
3
2O5
‘Ss
a
S
;
3G
z
Pe)
&
8
JIS
5
3
8
c
2
=
™
“|.|
;
| oOD |
|St Andrews
Community
Association
SCIO
Receipts
and Payments
Account
and Statement
o f Balances
for the year ended 30% September 2025
Year to
30.09.2025
Year t o
30.09.2024
Year to
30.09.2025
宀
Year to
30.09.2024
er
aS
ga“
>~o@
—e
3s
°
2g
~Su
ga“
>2
%
|
o
|
©
a
Gy
o®
9
O28
/
|
c ON
:
SSS
a
oS E
on
902
o—5 8
g2es
f
|
|
if:
ess
au
23
i
t
3°
e2r
:
if
;
»
BOW
a5
oN
goo
>~2o@
|
|
,
5
5
8
a 2
i
|
:
if
aa”
“
£8
2
=3
:
eae
a
2a
fs)
3
a
:
2
,
||St Andrews
Community
Association
SCIO
Receipts
and Payments
Account
and Statement
o f Balances
for the year ended 30% September 2025
Year to
30.09.2025
Year t o
30.09.2024
Year to
30.09.2025
宀
Year to
30.09.2024
er
aS
ga“
>~o@
—e
3s
°
2g
~Su
ga“
>2
%
|
o
|
©
a
Gy
o®
9
O28
/
|
c ON
:
SSS
a
oS E
on
902
o—5 8
g2es
f
|
|
if:
ess
au
23
i
t
3°
e2r
:
if
;
»
BOW
a5
oN
goo
>~2o@
|
|
,
5
5
8
a 2
i
|
:
if
aa”
“
£8
2
=3
:
eae
a
2a
fs)
3
a
:
2
,
||1,187.77
6,216.50
4,899.51
20.00
1,701.53
10,525.50
7,882.65
12,323.78
548.82
17.60
566.42
6,972.33
4,511.12
335.51
2,185.33
1,927.50
1,250.00
21,359.68
1,175.67
20.00
1,195.67
4,383.26
2,062.80
390.84
398.20
2,427.50
STATEMENT OF BALANCES
Bank - Current account
Cash on Hand
Total at Bank and i n Cash
50,521.09
122.96
50,644.05
54,141.93
780.15
54,922.08
FUNDS RECONCILATION
Opening balance of bank and cash at 1 " October
Receipts
Payments
54,922.08
12,323.78
(16,601.81)
Bank balance and cash in hand a t year end
50,644.05
44,550.50
21,359.68
(10,988.10)
54,922.08
Other Assets - Unrestricted Funds
Investments- Quilter's Investment Platform
Market value of Investment
Funds (cost £15,000 at 20.04.2015)
19,929.00
18,488.00
Other Assets - Unrestricted Funds
Hal hire debors at 309-25 3a 24 - Community Centr.
Feed in tariff debtor at 30.09.25 = £0 (30.09.24 = £550)
Membership Investment in Birsay Farmers Ltd = £100
:
23
sg
:
ge
7:
=
5S
:
f. yay
oO
883
:
hi
:
ve
,
&
ial
=
8
-
:
5 8
:
.
os”
3
age
:
6
2,
Nis
:
3)
85
a8
3
:
Ys
|g
:
a
;
‘
:
2)-
g
:
|
a
~
(e)
s
22°
|
3
eRe
=
=
—E} o
— aa
“
&
2
g 2
grad
Ww
<
G
=e
248:
S
<
Fa
@
£ S
<igg
wo
By
=
a)
a; 8
R230
4 =
8
=
an:
4] 8
DOS Ss
-
i
:
Ro]
5
o| ~—
£gse
|
i
oe
Ee 2
cy
av
mo
c
x
a
&
2
aia SG
5
-
g
:
3S
8
a Ss
is eat
S|
s
o
@
a}
5| 2
qQw
=
e
Fe}
£
3
a &
aezan s
a3
ras
< Ss
El+ wonge
bls &
x
a 2
=
&
c
@
1
ges
a
68
wv 2 gon
a 5
=
c
a 8
g
¢g
Ze ge8s
6c
&
<
as]
eI
S|%
HEss
wi
=
oO
Sg
2
5
=} 3 BESS =
iE
:
=| >
assez s
u
i
s
7
>
& S38
Ae
8
4
Bh2Ze
g
is
SSE E
ao
£ W PEs
:
He
228
&
Y
Ze
15,58
B zsgé Bq
e|2 wegse
gril
:
5| 3
Sffec
ae
.
§ 2
geste
5
“|o g2855
O
cE
os
Z
go = Jaf
ad
o {ages
88:88
-
ue
=
ee
sive
.
Ess
R88
3
i2s
=scr
3
i
8
(re)
|
|
.
Z
3
5 els
=
oo
B38
ole
ba
ENS FEE
Nn
-
ar g2535
rg
- 8885
-
&
-
F&aes
.
;
5ee2s
|
“es
N
| :
owe
:
+
N
3
Fr
88
:
7 8
:
ela]
see
rr) eeees
=oen
Oo
335
g2e5
R828
=&
B|1,187.77
6,216.50
4,899.51
20.00
1,701.53
10,525.50
7,882.65
12,323.78
548.82
17.60
566.42
6,972.33
4,511.12
335.51
2,185.33
1,927.50
1,250.00
21,359.68
1,175.67
20.00
1,195.67
4,383.26
2,062.80
390.84
398.20
2,427.50
STATEMENT OF BALANCES
Bank - Current account
Cash on Hand
Total at Bank and i n Cash
50,521.09
122.96
50,644.05
54,141.93
780.15
54,922.08
FUNDS RECONCILATION
Opening balance of bank and cash at 1 " October
Receipts
Payments
54,922.08
12,323.78
(16,601.81)
Bank balance and cash in hand a t year end
50,644.05
44,550.50
21,359.68
(10,988.10)
54,922.08
Other Assets - Unrestricted Funds
Investments- Quilter's Investment Platform
Market value of Investment
Funds (cost £15,000 at 20.04.2015)
19,929.00
18,488.00
Other Assets - Unrestricted Funds
Hal hire debors at 309-25 3a 24 - Community Centr.
Feed in tariff debtor at 30.09.25 = £0 (30.09.24 = £550)
Membership Investment in Birsay Farmers Ltd = £100
:
23
sg
:
ge
7:
=
5S
:
f. yay
oO
883
:
hi
:
ve
,
&
ial
=
8
-
:
5 8
:
.
os”
3
age
:
6
2,
Nis
:
3)
85
a8
3
:
Ys
|g
:
a
;
‘
:
2)-
g
:
|
a
~
(e)
s
22°
|
3
eRe
=
=
—E} o
— aa
“
&
2
g 2
grad
Ww
<
G
=e
248:
S
<
Fa
@
£ S
<igg
wo
By
=
a)
a; 8
R230
4 =
8
=
an:
4] 8
DOS Ss
-
i
:
Ro]
5
o| ~—
£gse
|
i
oe
Ee 2
cy
av
mo
c
x
a
&
2
aia SG
5
-
g
:
3S
8
a Ss
is eat
S|
s
o
@
a}
5| 2
qQw
=
e
Fe}
£
3
a &
aezan s
a3
ras
< Ss
El+ wonge
bls &
x
a 2
=
&
c
@
1
ges
a
68
wv 2 gon
a 5
=
c
a 8
g
¢g
Ze ge8s
6c
&
<
as]
eI
S|%
HEss
wi
=
oO
Sg
2
5
=} 3 BESS =
iE
:
=| >
assez s
u
i
s
7
>
& S38
Ae
8
4
Bh2Ze
g
is
SSE E
ao
£ W PEs
:
He
228
&
Y
Ze
15,58
B zsgé Bq
e|2 wegse
gril
:
5| 3
Sffec
ae
.
§ 2
geste
5
“|o g2855
O
cE
os
Z
go = Jaf
ad
o {ages
88:88
-
ue
=
ee
sive
.
Ess
R88
3
i2s
=scr
3
i
8
(re)
|
|
.
Z
3
5 els
=
oo
B38
ole
ba
ENS FEE
Nn
-
ar g2535
rg
- 8885
-
&
-
F&aes
.
;
5ee2s
|
“es
N
| :
owe
:
+
N
3
Fr
88
:
7 8
:
ela]
see
rr) eeees
=oen
Oo
335
g2e5
R828
=&
B|15,931.79
33.60
15.00
55.00
103.60
9.662.60
94.83
35.00
129.83
Fue de-les main an etie fund for tha day lo day ming cost.
Restricted funds arise when specified by the donor, such as the grant funding received for specific costs
or projects.
There are no restricted
funds at 30.09.2025.
Approved
by the Management
Committee
and signed o n their behalf
:
:
:
:
ao
.
5
$ 8
Do
a5
a
£
‘
:
<=
>=
£
Bg
25
2
s 38
ae
be
at
5 38
28:
:
o®
7)
o£
ao]
as
Ba 2s
a
23
ig;
33
x
FLL
ae
Bay
:
Ha
a1
5638
c|
5 2
€
&¢
Q
3
:
= oOo
oO
ag:
:
SEBS
@
sa2
S
2
5
:
oO
o
SE
o
aT
:
1
:
72 RE
>
833
Fa)
geee
;
:
|
és
fe]
e
a
9
2
}
8
|
i.
}
|
|
o
>
Slo
8
fe)
|
|
£
:
.
oo
e388
(8 aeale
=
rr)
|g)
828i
g
6/3
=|16,601.81
(4,278.03)
10,988.10
10,371.58
BrueD
Omand
Bruce
Omand,
President
Dato 10-11-25.
aa
aa
|
<@)
\
Q
Z
)
=
3
fi
o
£
:
5
z
fe}
8
|
|
c=}
=
|
:
:
|
I.
|
:
=|
3
=
3
FS
g|
&
co
N
©
i
+||
|---|---|---|---|---|---|---|
|||⼀ ⼀|||||
|||RECEIPTS
Fundraising events/sales
Hire of hall & equipment
Feed-In tariff & Export tariff
Other income
Grants received in Year
Orkney Islands Council - grass cutting & floor covering
TOTAL RECEIPTS - Donations, fundraising
& grants
PAYMENTS
Functions, raffles, bar
Adverts & printing for events
Total cost of fundraising activities
aD
is
£
<
3
s
$ “4
3
)
-
:
oS
8
2
J
22]
P}
3
E}
25
i]
2
e
s 5 ©
7
.
“a
:
2
c
Ss
oO =
g
‘
5
2a
32
o
23
r
5
c
6
i
f
7
|
ef
6
ie
J
G
>
mat
a4
&
S52
Wess
=
as
=
oo ye
rill
Bs
=
gece
wm § o3 5
72
Oo
ezs
i
Saf
ks
£o8
A>
g fas
26d
®
oc 8
6
2 Safi
[o) Ke)
2 zee3
2 Sits
5 4528
ae
:
8
Ze|Maintenance, consumables
Electricity & gas
Telephone/internet
Insurance, PRS, Refuse bins
Cleaner/caretaker/function coordinator
Total cost of charitable activities
Sking oposages year advertin, ranig
Membership fees
Total governance costs
:
:
:
|
S
e
_
8
2
|
e
t
.
5
©
o
2
0
8
@
3
8
£°
=
Ky
[oy
a¢
S
=
3
as
:
4
geo
©
oo
5
ee
7
was
2
©
Swf 3
ui
gE ge
F
:
go2ee
é
Ha
ggeis
5
a3
se
:
: tH
szegs
bs ud
eet
6
=
sigs
~
@&c
£Eage
@
LE OE
es
:
%
2-8
S 8s
2
3
ae
eS ps
e
oO
g
sé
Z
5
spss
(Ss)
8.9
g
§-. 5253
aoe
=f||TOTAL PAYMENTS
SURPLUS/(DEFICIT)
OF RECEIPTS
OVER PAYMENTS
n
,
:
:
<
o
:
wi
>
[o)
2
|
wi
oO
:
i
5
Q
io
=
|
>
la)
:
3
d
:
2
2
5
8
5
§
5
[a
o
3
a|:|