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2024-08-31-accounts

APPENDIX 1

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Trustees’a Annualee Reportfortheaperiod .
Period start date Period end date
OS C rc From 01Day Month09 Year2023 To 31Day 08Month Year2024
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Office of the Scottish Charity Regulator

Charity name Burray Community Association Other names charity is a> Registered charity number $C044768 Charity’s principal address ee

Names of the charity trustees on date of approval of Trustees’ Annual Report

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Trustee ; Dates acted if Danie ie pee
name Office (if any) notfor whole vear (or body) entitled to
1
2
3
5
6
7
8
9
10
11
12
13
14
15
16
|
17
18
19
20
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4

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)

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|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Structure,|governance and|management| |Type|of governing|document|SCIO|Constitution| |Trustee|recruitment|and|appointment|Board|Members|are|nominated|and|seconded|by|Members,|and|elected|at| |Annual|General|or|Special|General|Meetings.|The|people|serving|on|the| |Board|are|the|Charity|Trustees| |Objectivesand|activities| |Charitable|purposes|Promote|the|wellbeing|of the|residents|of|Burray|and|its|close| |neighbourhood|by|supporting|educational,|cultural,|social|and|recreational| |activity|meeting|the|needs|of the community.|Foster|a|community|spirit| |improving|conditions|and|quality|of|residence.| |Summary|of the|main|activities|Provide,|manage,|maintain|and|develop|Burray|Community|Halil|and|the| |in|relation|to these|objects|adjacent|Play|Park|

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2

APPENDIX 1

Achievements and performance

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oS
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|Summary of themainachievements of
the charity during thefinancial period||Burray Community Association's financial yearfromSeptember 2023 to
|§August2024 saw steady positive progress, and continued financial| |---|---| ||stability, along with some significant developments in terms ofmedium to| ||longerterm planning. Many ofthe activities required to keep the Hall and| ||Playpark running to an acceptable and safe standard are routine, and| ||effectively unseen, but nevertheless essential. So, once again, volunteers| ||from the Committee ensured that electricity and internetdealswere| ||obtained and sustained, water usewas monitored and exemptions from| ||payment granted, the Hall, and the Playpark toiletswere cleaned and| ||maintained, the matters highlighted as most urgent in theannual external| ||Playpark Safety Inspection Reportwere attended to or repaired, the| ||Playparkwas inspected for basic safety once a month and the results| ||recorded, the insurancewas reviewed, approved and renewed, the| ||Safeguarding policy forchildren and vulnerable adults was updated, food| ||hygiene standardswere sustained, the “Orcadian” boxwas supplied,| ||moneywas counted and bills of all sorts paid, invoices were issued, the| ||Hall electrical systems, fire systems and fire extinguisherswere inspected| ||and validated, pest control and pest proofingwas implemented and| ||monitored, music and other licenceswere obtained as necessary, etc.,| ||etc.. The list is formidable and endless. Fortunately, we have been| ||supported by an enthusiastic Community, with majorfund raising events| ||such as last year’s Burns Supper, and the annual Plant Sale, bringing in| ||significant amounts of money. Wewelcomed the input ofthe former| ||“Burray Bairns" playgroup, becoming a formal sub-group within the| ||Community Association, and helping to sustain the size ofthe active BCA| ||Committee ata record level foranother year. The Hall and Play Park| ||continue to be well and regularly used, forTable Tennis, the "Be Active-| ||Long Life" group, "Fun Fridays", Thursday’s Playgroup, “Tea and Tech’,| ||Ceilidhs, travelling Community Theatre, an increasingly frequentand| ||popular range ofCraft Sessions, and regular annual events like the| ||Summer Fun Day, the Football 7-a-Side, and the Christmas Tree Lighting.| ||Notably, however, in 2023-2024 we benefitted from the input ofmore than| ||80 local folks, who gave theirviews to the Burray Community Survey| ||undertaken on our behalf by Voluntary Action Orkney. The Survey| ||confirmed the value that local people place on the facilities provided by| ||BCA, but also gave us some clear pointers towards the thingswe need to| ||try to do to develop and improve, lifting oureyes to the horizon to engage| ||in forward planning. This allowed us to develop and approvea four-point| ||plan to concentrate on overthe coming years;| || Community Engagement and Committee Development| || Energy System and Hall Heating| ||* Internal Physical Infrastructure and Layout ofthe Hall| ||¢FamilyPlayparkEnhancement|

Briefstatement ofthe charity’s policy Historically, Burray Community Association has aimed to have at least
on reserves £3,000 in reserves at any given time. Since incorporation in 2014, the
actual level ofreserves has exceeded this amount by at least a factor of
five.

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Details of any deficit None
Donated facilities and services (if any)
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3
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APPENDIX 1
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Declaration
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The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
_ee
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meee Position (e.g. Chair) Chair Secretary Date 10/01/25 10/01/25

4

APPENDIX 2

;

BURRAY COMMUNITYASSOCIATION BURRAY COMMUNITYASSOCIATION BURRAY COMMUNITYASSOCIATION BURRAY COMMUNITYASSOCIATION SC044768
Receipts and payments accounts
Fortheperiod [To TT ene JL en T tooeILeon
SectionA Statementofreceipts and payments
Unrestricted
funds
5
Restricted funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
.
current period
Total funds last
_
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A‘ Receipts
sar{{
legaciesTCECd
crants,Cd
zag

Receiptsfromfundraising activities

goa]
Income from investments other than land
and buildings
Rentsfromland&buildings
Grossreceiptsfromothercharitable
activities
ee

A1 Sub total
17,5337 5,249] 22,782 27,165
A2 Receipts from asset & investment
sales
Proceedsfrom saleoffixed assets
Proceedsfromsaleofinvestments
A2 Subtotal
et
Totalreceipts 17,533 5,249
A3 Payments
Payments relating directly to charitable
activities
9,101
a
Py
CS
A3Subtotal 14,640 9,101 207414 __—24.029
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
FY
Purchaseofinvestments
er
5,893 3.852) 3.136
APPENDIX 2 APPENDIX 2
BURRAYCOMMUNITY ASSOCIATION $C044768
Section B Statement ofbalances
on P ~
.
.
Unrestricted
funds
Restrictedfunds Expendable
endowment funds
Permanent
endowment
Total current
period
Total lastperiod
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of ¥ year 28,825 34,384
Surplus / (deficit) shown on receipts
payments account
and (3,852) 35196
Cash and bankbalances atendofyear
(Agree balances with receipts and payments
34,718 1,707 36425]
account(s))
'
Detatis
Fund to which asset belongs Market valuation Last year
_ —— to nearest £ to nearest £
Total
Details =
Fundtowhich
asset belongs i
.
Cost (ifavailable)
Current value (if
available)
Lastyear
-— = to nearest£ to nearest£ to nearest£
Total
Details Fund to which liability relates Amount due Last year
i —_ to nearest£ to nearest £
Total
Details .
Fund towhich
er
liability relates
Amount due
(estimate)
Last year
——
Total
tonearest£ tonearest£
Signed by one or two trustees on
behalfof all the trustees Signature Print Name Date of
approval

2023-24 OCSR.xIsx / Statement of balances

1

December 2007

APPENDIX 2

BURRAY COMMUNITY ASSOCIATION

$C044768

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||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Section|C|Notes|to|the Accounts| |C1|Nature|and|purpose|of funds| |(may be|stated on|analysis|of| |funds|worksheets)| |¥|ee|ee|eee|Individual|/|Number|of|grants|£| |iype|of|activity|or|project|supported|institution|made| |C2|Grants|CLDD|Grant for Tea|'n Tech support|programme|OIC CLDD|5,249| |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)|X| |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|iid Tae|ohing:suppiles| |(Personal|Purchase|Refunds)|Community|entertainment events|and|playpark|maintenance|a| |[cuCECEquipment| |Hall|maintenance,|community|events,|etc| |Transaction|Balance| |amount|(£)|outstanding|at| |Nature|of|relationship|Nature|of|transaction|period|end|(£)| |C5|Transactions|with|trustees| |and|connected|persons| |_ SS,|

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2023-24 OCSR.xIsx/ Notes

4

December 2007

APPENDIX 2

$C044768

BURRAY COMMUNITY ASSOCIATION

Additional analysis (1)

Analysis of receipts and payments

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1 Donations
Unrestricted Restricted funds Expendable Permanent Total current Total last period
funds endowment funds endowment funds period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Personal Donations from Community Members | 4,241 | 1,241 | 4tgt |
reference - - : reference :
2 Grants
Unrestrictedfunds Restricted funds Totalneriodcurrerit Total last period
to nearest £ to nearest £ to nearest £ to nearest £
VAO - community support events (ceilidhs etc) PY mn | 4,000 |
OIC CLLD - entertainment gear (games consoles, etc) | ft 6,996
Lottery Fund - Fun Friday events for children | Ft 3,852
5G Grant - online familiarisation programme | | | 3.176
(OIC CLDD - Community Tea 'n Tech support programme 5,249 | 5,249 | fe
Total Ca) Eee |
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3 Gross receipts from other charitable activities

Unrestricted
funds
F
Restiictedsunds
Expendable
endowmentfunds
Permanent
endowmentfunds
Total current
period
5
I last
TotaLlast period
to nearest£ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Total ==== =
directly to charitable activities
Unrestricted
funds
.
Restricted funds
Expendable
endowmentfunds
Permanent
endowmentfunds
Total current
period
.
T
t
otal Iastiperiod
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest£
Total ======
reference reference - reference #

4 Payments relating directly to charitable activities

2023-24 OCSR.xIsxAdditional notes (1)

December 2007

I

APPENDIX 2

$C044768

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Additional analysis (2)
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5 Breakdown of unrestricted funds

Total unrestricted Total unrestricted Total unrestricted Total unrestricted
funds funds last period
Receipts
legaciesCdCCCd 4,421
CCCd
sazi]
es
{4.194
]
Receipts from fundraising activities
Income
from investments otherthanlandandbuildings
Rents
from land&buildings
Gross receiptsfrom other charitable activities
6,093
__10,019
_
Pd
FY
6,093
4,120
4o,o19
Sub total 17,533 17,533 11,314
Receipts from asset & investment sales
Proceeds from sale offixed assets
Proceeds from sale of investments
Sub total
Payments
Expenses forfundraising activities
Gross trading payments
Payments relating directly tocharitable activities
Rudi independentexammnation

Preparation ofannual accounts}
;
4,442
_
g 056
__
a
__ ]
fp
srance

pT)EO
Sub total
[7142
EO
11,640
foe
1 IAD
es

11,640
Payments relating to asset and investment
movements
Purchases offixed assets
Sub total
Total payments eeEe 7a
oo
and purpose offunds
.

2023-24 OCSR.xIsxAdditional notes (2)

December 2007

APPENDIX 2

$C044768

BURRAY COMMUNITY ASSOCIATION

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Additional analysis (3)
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6 Breakdown of restricted funds

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Total restricted Total restricted
funds funds last period
Receipts
liccacesCdYECNSC‘“C(™SdOT es |
Receipts
Eran from fundraising activitiesid CS |5240} | [15.51]] eee
Ld es |
Rents from land
Gross & buildings LT es |ee
receipts from other charitable activities Subtotal Cd|__5,249| Le Yiee |eee
Proceeds LT |
from sale of investments | t~S a |
Subtotal [| ee)
Totalreceipts [5,249] EE |
Payments
Expenses for fundraising activities a | a |
Payments EE eee ee |eee
relating directly to charitable activities | |
rs | |
AuditTindependentexammnaton| PO |
Preparation [
——=«dwrY| |
tennual accounts { id J
Subtotal [i eaaa'| [asa Pa tarot | 40,294
Payments relating to asset and investment
Purchases of fixed assets
Sub total
Total payments a Re Eee Ed
Nature and purpose offunds
The 5G Promotional Grant awarded in 2022-23 was. underspent by £1707 and this was subsequently carried over to 2023-23.
‘As there was no additional spend against this grant during 2023-24, the same amount has been carried over to 2024-25 as an unrestricted spend
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2023-24 OSCR. xlsxAdditional notes (3)

December 2007

APPENDIX 3:

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.
Report [to] [the] CharityIndependentname examiner’s reportonthe accounts w. |
trustees/members of BURRAY COMMUNITY ASSOCIATION
Registered mumbercharity — SC044768
Onthe accounts of the —s
—“s—s«éPeriad start date _ _ Period end date i
charity for the period Day | Month Year Day | Month | Year j
01 09 2023 to 31 08 2024
one me The charity’s trustees are responsible for the preparation of the accounts in accordance
t paces imUes Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
TUSIESS ONG Cxaminet | 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 In the course of my examination, no matter has come to my attention [etherthar-that
statement -disclosed-on-the-attached-parge’]
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
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have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
Signed: understanding of the accounts to be reached.
Name: Date: zl Jawa 2025 .
Relevant professional
qualification(s) or body
(if any):
Address: —
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following“Please deletepage. the words in the bracketsif they do notapply. If the wordsdo apply, set out those matters which have cometo your attention on the

—s_—w

:

;

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