2023-12-31-accounts

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-APPENDIX 1

Trustees’ Annual Report for the period Period start date Period end date O S C r From 01Day 04Month = Year2022 To 31Day 03Month Year2023

Office of the Scottish Charity Regulator

Charity name Friends of Gomel Other names charity is known by Registered charity number $C040280 aee

Names of the charity trustees on date of approval of Trustees’ Annual Report Trustee Dates acted if pun geree name Office (if any) not for whole year (or body) entitled to appoint trustee (if any) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

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APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name

Dates acted if not for whole year

Structure, governance and management Type of governing document Constitution. Unincorporated association. The Friends of Gomel was recognised as a Scottish Charity with effect from 16 February 2009.

Trustee recruitment and appointment As set out in the Constitution

Objectives and activities Charitable purposes The advancement of citizenship, community development, the arts, sport, heritage, culture and science. The relief of those in need by reason of age, ill health, disability, financial hardship or other disadvantage. To sustain and develop long term social and economic aid to the citizens of Gomel, Belarus. Summary of the main activities Fundraising to meet the above objectives. Making grants, in relation to these objects donations and gifts to organisations and individuals in Gomel and to visitors to Aberdeen from Gomel. Providing social events and hospitality to visitors from Gomel.

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APPENDIX 1

Achievements and performance

Summary of the main achievements of The Trustees’ Management Committee held 4 meetings the charity during the financial period =~ quring the year. The numerous “lockdowns” and restrictions because of the global pandemic, severely restricted the activities of the Committee. It was not possible to hold any fund-raising events or other activities during the year. As a result of the Foreign and Commonwealth Office having advised against all travel to Belarus and the UK introducing new sanctions against Russia and Belarus, the Committee considered there was little or no prospect of the Friends undertaking their usual activities for the time being. The Friends received a donation of £30,000 from the Aberdeen Gomel Trust. The Friends made a donation of £25,000 to the Chernobyl Children’s Project UK.

Brief statement of the charity's policy The unrestricted funds represent income earned but not yet OF RSS veS utilised in supporting charitable activities. At 31 March 2023, the charity held £7,912 at the bank and the Trustees consider this to be appropriate to allow them to respond promptly to requests for financial assistance.

The Trustees did not receive any remuneration or expenses during the year. Details of any deficit

Donated facilities and services (if any) None

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APPENDIX 1

Other optional information

The Friends of Gomel, founded in 1991, is a partnership between the twin cities of Aberdeen and Gomel. The twinning agreement between the City of Aberdeen and Gomel was signed in 1990. To achieve their aim “friendship in action”, the Friends work to provide the means — material, transport, skills and time and effort. The Friends work closely with Aberdeen City Council and Aberdeen Gomel Trust established in1990 by the City Council.

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Position (e.g. Chair) Chairperson

Secretary

me 5/9/23

5|9|23

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APPENDIX2

$C040280

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Receipts and payments accounts
J 7. For the pertod |[TT wo LL
Scottish Charity Regulator from 1 [voit [2022= | | |[ march }L23_]
Section A Statement of receipts and payments
Unrestricted apenaas sae een Total funds Total funds last
funds Restricted funds endowment endowment Sinrenk period riod
funds funds si Pe
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Ai Receipts
3o,o00|{.
Legacieslcrnts[Receipts | ieree | |i|
IGrossincome tradingfromtrom fundraisinginvestments receipts otheractivties|than | | Katfie aa
land and buildings
Rents from land & buildings | ieee |
ross receipts from other charitable
activities
At Sub total 30000][—
A2 Receipts from asset & investment
sales
Proceeds[Proceedsoffuedassetsfromfrom salesale of investments | |
Az Sub total|
A3 Payments
Expenses ortndraag aeiwies [| RE)
frvesmentmaragementeasis [| Per
Paymentsactivities relating directly to charitable | gg ewer
aaa | ae | 25,000 |
Sommanceccsts eas
[Rai independent examination] | onion
[Preparation ofan accounisl eee
Ea
AI Sub total| 25,106 ia}
A4 Payments relating to asset and
Puchasesinvestment offeedassesmovements [|
Purchase ofivesinenisAa Sub total[
nance tippers) TT Lee Ea Et a)
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$C040280

APPENDIX 2

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Section B Statement of balances
ooere Restricted funds Expendableendowment endowmPerman ent — ai t Total last period
funds funds pe
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year i) | 308 3,777
Surplus / (deficit) shown on receipts and (719)
payments account
| | a
[ = |
Cash and bank balances at end of year 7,912 7,912 | 3,088 |
(Agree balances with receipts and payments
account(s))
Fund to which asset belongs Market valuation Last year
=
——————— to nearest £ to nearest £
Fund to which asset belongs Cost (if available) Current value (¥ Last year
available)
89 Other assets 7 esto nearest £ |to nearest £ | to nearest £
|| ee :
Po | —
Fund to which liability relates Amount due Last year
B4 Liabilities a ee |e to nearest£ tonearest£
Fund to which liability relates Amount(estimate)dee Last year
to nearest £ to nearest £
— ——
Signed by one or two trustees
on behalf of all the trustees Signature Print Name Date of
approval
) * qs
SQ, 25
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OSCR Annual Accs 2023 / Statement of balances

1

December 2007

APPENDIX 2

• $C040280

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Section C Notes to the Accounts
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C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) Type of activity- or project supported5 Individualinstitution/ Numbermaiof grants £ / —= Total C3a Trustee remuneration 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) 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) Number of £ trustees C4b Trustee expenses - details Transaction Balance amount (£) outstanding at Natureof relationship Nature of transaction riod end (£

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons _ Fo OSCR Annual Accs 2023 / Notes 1 December

December 2007

APPENDIX 2

• $C040280

Additional analysis (1)

Analysis of receipts and payments

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||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |1|Donations| |——alas|Restricted funds|Expendablet|‘anPermanentnt|Total current|Total|last| |to|nearest|£|to|nearest|£|to|fundsnearest|£|to|fundneare|s|t|£|to|peednearest|£|to|pn|e|areste?|£| |Aoerdeen|Gomel|Trust| |Tot| |a|s|-|-|-|#VALUE!| |2|Grants| |Unrestnctea|Total|current|Total|last| |finde|Restricted funds|nearing|nerind| |to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|

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|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |3|Gross|receipts|from|other|charitable|activities| |eae|Res:|t|Expendablefunds|t|Permanentfunds|t|Totalf|current|pobog| |to|nearest|£|to|nearest|£|to|nearest|£|to|nearest|£|to|nearest £|to nearest£|

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#VALUE!

*#VALUE!

VALUE!

4 Payments relating directly to charitable activities

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Restricted funds t t Total current Total last
ee Expendable Permanent
to nearest £ to nearest £ to fundneare s t £ to fundsnearest £ topatednearest £ to periodnearest£
Donation to Chemobyl Chidren’s Project [500
Hire of Meeting Room a) 0) [a|
a)
a) |
reference error : - reference error #VALUE!
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OSCR Annual Accs 2023Additional notes (1)

December 2007

APPENDIX2

$C040280

Additional analysis (2)	Additional analysis (2)	Additional analysis (2)
5 Breakdown of unrestricted funds
			Total unrestricted funds	Total unrestricted funds last
				period
Receipts
			ae
			one
			P	PpP
		Sub total	Ls
			cross ref error
Receipts	from asset &	investment sales
		Sub total
		Toutvecepes	ETOGe) EenCes Ee eeCo cross ret error	Co
Payments Expenses	forfundraising activities		[ts aaa
			[]
			id
			ial
			a
			tT -
a		Sub total	= ae pees]
			cross ref error
Payments relating toassetand investment
movements
		Sub total
Transfersto/ (rom) funds		Totalpyments:FELINE) net receipts(payments) (rom) funds suptus (deter for eer(—_]	FELINE)ESE Cs)CeOe crossreferror —_- CySTaEeCe (—_]CICO crossreferror

OSCR Annual Accs 2023Additional notes (2)

December 2007

APPENDIX 2

• $C040280

Additional	Additional	analysis (3)
6 Breakdown of restricted funds
				Total restricted	Total restricted
				funds	funds last
					period
Receipts
				aa
				Pe Pe	P
				theca aaeee Ts)
		Subtotal		ad) age
Receipts	from	asset & investment sales
		Sub total
		Totalreceipts	(Ts)LoeaeeeSEe)	Ee)Ce
Payments
				a
				sd
				Ta
				[-]
				TT]
				a
				aa
				=
				ah
		Subtotal		i Dar
Payments relating toasset and investment
movements
		Sub total
		Tealpymens	FS)GeGe)Be)Ge	GeCae	Cae
		netreceipts (payments)	—-DICOOo
Transfersto /		(from)funds	eS ESOEeeeEee	Eeeee	ee
		Sepee (deel) torwer[oe Co)	[oe Co)oeed
a

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OSCR Annual Accs 2023Additional notes (3)

December 2007

APPENDIX 3

Independent examiner’s report onthe accounts vw. Report tothe Charity name trustees/members Of Friends of Gomel Registered charity SC040280 number On the accounts of the Period start date Period end date charity for the period Day Month Year Day Month Year 1 April 2022 to 31 March 2023 Set out on pages (remember to include the page numbers of additional sheets) Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities Of With the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). 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 My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement Regulations. 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, | do not express an audit opinion on the view given by the accounts. Independent examiner's _|n the course of my examination, no matter has come to my attention [other than that statement disclosed on the attached page”]

1. which gives me reasonable cause to believe that in any material respect the requirements:

2. to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

3. • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

Signed: Name: Relevant professional qualification(s) or body (if any): Address:

1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ls - F- UZ

| *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page

APPENDIX 3

Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the j examiner wishes to ded Co disclose