APPENDIX 1 OSCR Period start date Month Year Jan Period end date Month Year 2026 From 02 2025 To 01 S(olli5h Charrty Regulator Office of the Scottish Charlty Regulator Reference and administration details Charity narne Other nam8s charity is known Tingwall. Wthiteness and Weisdale History Group SCIO Registered charity number Charity's principal address SC044400 Rhanna GulberwKk Shetland Postcode ZE2 9JX Names of the charity trustees on datg of approval of Trustoes. Annual Report Trusteo nam? 0ffl¢o (If any) Datos acted rf lor body) entitled to Mark Robinson Chairperson Treasurer Elizabeth Clark 05102r25 to 31112125 Jeanette Leask Secretary e Chairperson Sean Gaffney 10 11 12 13 14 15 16 17 18 19 20
APPENDIX 1 Reference and administration details Names of all other charity twstoe5 during the perfod, If anys (for example. those who resigned part way through the financlal period) Name lan Robinson. Treasurer Dates acted11 not fOrwh0 y•ar 01101125 10 05102125 Structure, governance and management Type of goveming document The Tingwall, Whiteness and Weisdale History Group was established as an unincorwraled group before being granted SCIO status on 6 November 2013. The Charity is a SCIO governed by a constitution adopted on 2 November 2013 which was updated on 17 April 2019. Trustee recruitment and appolntment A ard consisting of a minimum of 3 trustees but no more than 12 trustees is formed from members of the organisalion at the AGM. From these trustees. office bearers are elected. There is no specik term a trustee may Serve. There is a quorum of 3 for all Tnjstee meetings. Objectives and activities Charitsble purposes The advancement of heritage in the Tingwall. ltenesS and Weisdale areas of Shetland. Surnmary of the main adivities in relation to these objects Aim is to collect photos, writs"ng. stories and recording of the folklore from these districts. ProvKle prerrSeS to display heritage items to the public.
APPENDIX 1 Achievements and performance Summary of the main achiovements of In March Joe Gray presented a slide show and told stories covering his the charty during tho financial period lrfelong interest in Shetland transport through the ages. This included roads. bridges, ferrie5, cars, motorbikes. etc. The event generated a lot of interest and was very well attended with some people having to stsnd. We served tea and homebakes after the slide show. In October Gibbie Fraser and Pat Christie presented a slide show and told stories about whaling in the 50's and 60's. This was an interesting night and there were stories relating lo local men who worked in the whaling industy. We served tea and homebakes after the slide show. Financial review Brief statgmenl of Ihe charity's pollcy on reserves The Trustees have examined fingwall, Whiteness and Weisdale History Group requirements for reserves in the Iht of the main risk to the organisation. They have established a policy whereby the unrestricted fijnds held by the charity should be btheen 34 months of expenditure. However. the trustees recognise that this sum may only be achieved by building on reserves through operating surpluses. Details of any deficit There was a surplus during the year be¢ause the Group sold its property in Weisdale. Donated facllftles and seThlces {rf •nyl
APPENDIX 1 Other optional information Declaration The trustees declare that they have approved the trustees. report above. Signed on behalf of the charity's trustee8 Signature{sl Elrzabeth Clark OSCR wlllaccept di¢al ortyped Full namelsl Elizabeth Clark Position {e.g. Chairl Treasurer Date 2410412026
APPENDIX 3 OSCR Scottish Regulator Independent examinerfs report on the accounts Report to the Tingwall. Whiteness and Weisdale History Group SCIO trustQgslrnembers ol Register8d charity SC044400 numbgr On the accounts of the harity lor the period Period stsrt date Month Jan Period end date Month Jan Day 02 Year Year 2025 01 2026 Sot out on pages 7-10 Respective The charity's trustee$ are responsible for the preparation of the accounts in accordance responstbilities of wlh the temis of the Charibes and Trustee Investment (Scollandl 2005 Act and the trustees and examiner Charities Accounts Iscotlandl Regulats'ons 20C6 las amended). The charity trustees consider that the audit requirement of Regulation 10111 Idl of the Accounts Regulations does not appty. It is my responsibility to examine the accounts a5 required under section 4411) Icl of the Act and to state whether particular matters have come to my attention. Basls of independent My examination is carried out in accordance with Regulation 11 of the 2006 AccoLFnts examIntrS ¥tatsment Regulations. An examinabon includes a review of the accounting records kept by the chanty and a comparison of the accounts presented with those records. It also includes cOnseration of any unusual items or disclosures in the accounts and seeks explanations from the trustees ncernIng 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 grven by the accounts. Independent examlner's 8tstement In the course of my examination. no matter has come to my attention lother than that disclosed on the attached page. which gives me reasonable cause to believe that in any material SpeCt the requirements". lo keep accounting records in accordance with section 44{11 {al of the 2005 Act and Regulalion 4 of the 2006 Accounts Regulations, and lo prepare accounts which aord with the accounting records and comply with RegUlatn 9 of the 2006 Accounts Regulations have not been met. or to which, in my opinion, attenbon should be drawn in order to enable a proper understanding of the accounts to be reached. Slgned: ILkl Lkl Name: Michelle Hughson Relevant professional qualifiution{sl or body lif Independent Examiner any}: Address: Voluntary Action Shetland Market House 14 Market Street Lerwick ZEI OJP Page 5
APPENDIX 3 Disclosure section Only complele rf the examiner needs to highlyht material problems. Give here brief details of any items that the examingr wishes to diselose Page 6
PPENDLX2 ringwall, Whlteness and Welsdale History Group SCIO Receipts and payments accounts SC044400 OSCR Scottth Chatity ReDJL3tor 26 Section A Statement of receipts and payments Unr4gtrfctsd nd Exppndable en¢Jowment funds Pèmiangnt •nd4)wment Total fund5 unpnt period Totsi lunds IA•t p•rlod A1 Re1 Donation5 Legaries Gr8ni$ 330 frorn frjndraisiry actr4rt Gross trading rec£ipls lrtome frorn Investments otherth land and 1ing$ R8nts from land & I1jVa5 Gross w•pts other thatitatle actwthe5 216 B15 A2 Recèlpts from Awt• InveJtmerbtsalAS Proceeds frcth offixJ 8¥8èts 14243 14,243 Prors•J8 frrh 88 of Ve51rDEntS 14683 A3 Payrnents Expensos ftyfundrai Gros6 Irwjiw payments Inveslmem manatsemont r¥)st8 P8ymoni$ relatiny directty to chaitAblè actthe$ Gtants and thnatyons 61 2,738 (vemancew*$". Audrf l indepeDd2ntexaminat Preparation of annual Le1 costs 100 240 A3 Sub 3.lJ# A4 Payments r•laUng Investment moYom•ttts Purchases offixed assets Purcha8edinv8stmBDts A4Sub to 1343 3.13 11.093 A5 Tr•nsfw¥ to I (from) fur#lB SvS/(dehcl1J foryear
APPENtXX2 Tingwall. Whitèness and Weisdale History Group SCIO Section B Statement of balances SC044400 Èxpèndabl Totil Currènl p0 C?1egoe Tot41 p•nod B1 ¢aih lu 14225 14225 18,918 11.340 11.1931 Cash •nd b#1•1•rIOt) 14225 B3 Othgr8Me 45.000 Td 45.000 Dolall$ Totsl S Contlnynt T<d•l Ea on b•haWtsf411thty141••* Dits of
APPENDLX 2 Tlngwall. Whlteness and Weisdale History Group SCIO SC044400 Section C Notes to the Accounts C1 Nature and purpose of funds (fflay be s18tedon analy&s offunds workshe8tsJ Gewal Funds le lo Ihe lknjp. Type of 6GliYily or proierl 5UPPQrt¢d C2 Grants Total C3a Trustee remuneratton Ifno refflurEratK)nwas paKI dur rit$ (tsitytrtstee ¢w ts)1ed to a Irustee cross thi5 IMIX lothErwise stttth 3bl Authoriiy under which pa CJb Trustee MUneraOn- detsll8 C4a Trust¢e expenses Ifno expenses re pa lo any chWiiytr drj the pÈrNl d*n (XOSS Ihi% box lolherwse compkle seCtn 4bl IrnbOW C4b Trustee 8xpenses- details amountl IIL1ndlng il Nature of transaction C5 Transactbons wtth trust••s and cOnnled persons C6 Other Infonnowon
APPENNX2 Tingwall, whitan and Weisdala Hlstory Group SCIO SC044400 Additional analy5is111 An•11 of re¢•iMsd pa 1 DonaUon• SalèolGood5 35 Toi•l 2 Grnni 330 Tatsl TL4llM¢wrlDd MembBt5hp F8vJS 155 Totsi Ewrtc 933 756 35 425 610 VASMembership stalMJnaryand Ad¥*ts Room Hlre 417 Isc 52 swe CurtsJw Tot41 J34 2,lJU