APPENDIX 1
oscr,_
Period start dale
Period end dale
Year
01
July
2023
Jun8
Office of Ihe Scottish Charfty Ragulator
Reference and administration details
Charlty name
Other name8 charlty Is known
by
Reglstered charlty number
Charity's principal addre
Orkney Charitable Trust
SC044924
Names of thè charlty trustets on date of approval of Trustees, Annual Report
Nam• of p•rnon
(or body) ontltled to
appoint trusts• (rf any)
Trustee name
Offlc8 (rf any)
Dates acted Ir
not for whole yoar
10
12
13
14
15
16
17
19
20

APPENDIX 1
Reference and administration details
Names of all other charlty trustees during the period. If any> (for examplo, those who reslgned part way
through the financlal perlodl
Structure, governance and management
Type of govemlng document
Trust Deed
Trustee recrultment and appolnlment
Appointed by Existing Trustees
Objectives and activities
Charltablé purposes
The prevention or relief of poverty of any individual under the age or 25
who has their main residence within the Orkney Islands. Scotland.
The relief of those in need by reason of ill-health. disability, financial
hardship or other disadvantage who meet the criteria outlined above.
Summary of the main activltl89
In relatlon to these objects
The charity continued to assist young people in Orkney through the
unrestricted 'Orkney Fund,, alongside the continued restricted funds from
the previous year. These funds were ulilised in line with the main
charitable purposes, as above, and also paying attention lo any
restrictions placed by donors lo reslricled funds. We have remained
proactive and reactive lo the local community during 202312024 and were I
able lo further support lo¢al families during this continued challenging
time.

APPENDIX 1
Achievements and performance
Summary of the maln achlevements of Successful fund raising, and obtainmenl of grants, took place IhroughoLrt
the charlty durfng the finanGial period the year for the above projects.
Financial review
Brlgf slatement of tho Gharity's pollcy
on reson48s
Reserves shall be retained to further the meeting of the objectlves and
activities of the Charity for the coming year.
Detsil$ of any deficit
None
Don*8d facilltles and services (rf any)

APPENDIX 1
Other optional information
Declaration
Tho trugtses declarg that thoy hw•e approved the trustegs, roport abovg.
Sign0d on behalf of the chayltys truste88
Signaturnlsl
Full nam9($1
Position (e.g. Chairl
Chair
Date
ZI.3.ZCZ5

Qrkney
)rkney Charitable Trust
Charity No
Irf any)
eriod
SC044924
charitabl8 trust
Annual accounts for the
To
end
date
(Kl stsrt da
01-Jul-23
30-Jun-24
Section A
Statement of financial activities
Restrlcted
un￿trIcted income Endowmerrt Total thls
funds
funds
funds
year
Recommend•d
cat•gorieJ by actlvlty
D•talls of own
analys1$
Totsl last
ar
Incomlng r050ur¢os {Note 31
Incomln9 we￿￿re88fr0M
gonoratsd funds
Vduntarylrthme
F01
F02
F03
F04
F05
S01
7.250
22,306
29,556
48,847
foryMrd￿rQ fthJ$
S02
9,379
9,379
5.957
S03
3,569
3,569
2.456
Incomln9 f•tsoLmS from
chari1aty￿ actfvit￿5
S04
0th8r Incomlng wsour¢ès
$05
Total inGomlng rasour¢es
Resourc•s •XP9nd￿ (Notos Ml
10.819
31,685
42,504
57,060
Costs •f G•rn￿ng Funds
eosts vdunWy
S07
95
105
200
116
Fu￿J[al$lr¥tr8￿kng CO¥S
20
20
20
Invesimsnt maNgementC05ts
S09
h*llabl8 actlvlU•s
S10
3,683
30,441
34.124
46,687
0th8r¥o8ourGe¥•xp•nded
$12
2,607
49,430
Total rnsources expended s13
hTet Incom1n￿(aL￿po1ng) rgsources b•forn
ts3nsf•rn s14
3,798
30,546
34,344
7.021
816
1,139
816
8.160
7,630
Gross transfers between fund8
S15
NetincominW(outyoing) rnstwrees before
otherrecoqnis•d galns/(loss?sJ s16
Other reco9nlsed galnsl(108sos1
Gains and kjsses on rovalualkjn OffiX￿ 88sgts
lor th8 (tharills own use
Gains and bsses on Investment ass8ts
6,205
1,955
8,160
7.630
S1Y
S18
Net movement in fiinds s19
Total funds brought forward
Total funds Carrlgd fonvard s21
6,205
37,894
44,099
1.955
53.915
8,160
91,809
7.630
84,179
S2
55,870
99,969
91,809
CC17a IExGg11
31103r2025

Section B
Balance sheet
estr
Unrgslrided inwno Endowm*ni Totsl th1$
fund8
fund6
fund6
y￿r
Tolal last
Fixed assets
Tanglble ossots
F01
F02
F03
F04
F05
{Note 9)
Investments
(Noto 101
Totsl fixed assets
Current assets
Stock and WO￿ In progross
Dobtors
{Not• 11)
(Short terni) Investments
Cash at bank and in hand
rotal cuTht assets
91.809
91,809
55.870
Creditors.. amounts falling due within
ong ￿ar
(Noto 12}
10
Natcurrent assets/fllabllltl•sJ 811
91,809
Total assets less ¢urrentllabllltl•s B12
91,809
Credltors: amounts falllng du• after
one year
(Note 121
813
Provlslons for Ilabllltlgs and charg
B14
Netassets B15
91.809
Funds ofthe Charity
Unrestrlct•d funds
B16
B17
44,Q99
44,099
55.870
37.894
53.915
R•stri¢t•d In¢omo funds (Not• 13)
Endowmont funds {Not• 131
B18
55,870
B19
Total funds
55,
70
91,809
Signed by one or tnjstees on behalf of all
SvJnatur*
Prlnt Name
D8t• of
al
CC17a (Excel)
3110312025

Section C
Notes to the account5
Note 1 Basis of proparatlon
This sectlon should be ¢omplatodby all charltlos.
1.18asls of accountlng
These accounts have been prepared on the basis of historic cost lexcept that invostmenls are shown al market
value) in accordan￿ with..
AcccMJnling and Reporting by Charities- Statefflenl of Recommendgd Practi￿ ISORP 20051;
and with.
Accounting Standards;
Financial Reporting Standards for Smaller Enterpdses {FRSSEI-
or
and with the Charities Act.
exce
I for the followin
Give detalls in this box if a differontstandard has bqon followed.
-Tick as appropriate..
if all rel8V8nt disdosures shcwi in the p8¢k h8vè b88n giv8n then please t￿k"AC0)Untsng Stsndards.:
rf di8ck>sur88 (x)mp18ted in these aczounts have been restrK¢* to Ihose requiied by the FRSSE, then F488se tick
"Fin8W81 Reporting Standards for Smaller Enterprise5 IFRSSE}'.
- If no departures from Ihè d)osen Sta￿ardS have been made then de191e those words., otherwse give dgiails ol any
changes Sn the boxes.
1.2 Chango in basis of acGounllng
There has been no change lo the 8ccountOng polldes (Valuati￿ rules and methods of accountsngl since last year.
Glvg detslls in this box of any materlal ¢hangos that hav• boen made.
5 rf no chang8s have be￿ made to accx)untlng rM)Ilcies then delete these %w)rds.
1.3 Changes to previous accounts
No chang&s have been made to accounts for prevlous years except for the followngl.
Glve details in this box of any materlal changes that hav8 been made.
CC178 (Excell
3110312025

Section C
Notes to the accounts
Icontl
Notè 2
A¢Gounling pollcies
Thls 5tandartl Ilst of ac¢ountlngpollel•s Ims boen applledby the Charity •xcept forthoM d•kt•d. diffvent
oraddhlon8lpollcyhas bEen adt)pted then this 15 d8taihd In Ihe l)ox below.
INCOMING RESOURCES
Recognltlon of Incomlng
r•sourc•s
These are indvded in the St*8m8nt of Financial Acilvrfes ISOFAI v￿￿n..
the charity b8c0rn85 anbttad to the r&sourc•s.'
thé trustè8s are virtually certain theywll re￿Ne the resources: and
the monetsry vahje can b6 measLxed wth sufficient reliability.
Wh8r8 inix)ming resourc89 have reLited expenditure las wth fundraising orcontract In(￿Me)
the In(x)mlng resources and related expenditure are reported gross in the SOFA
Grants and donalK)ns 8T9 only In¢1￿9d in tho SoFAwhen the d)arlty has sjncondthnal
entiuernenl tt) th8 resource5.
In¢omlng r•sourc•s wlth
related expenditurè
Grants and dOn￿On$
Tax rèelaims on donailons
and glfts
Contra¢tual Ineom and
porformance related grnnts
IrKoming rèsourcas from tax reckims aro Included the SOFA at the same the as the grfi to
whKa) IW relate.
This 1$ onty Indud¢d In the SOFA once the related goods orserylces have been delivered.
Glfts In kind
Grfts In ktnd are acu>unted for at a reasonable estimate ol thdr value to the tharity orthe
amount aclually realised.
Grfts In knnd for or dislribution are InC￿ded in the acu)urts as gifts only %%418n sold or
dislrib(rt8d by th8 charity.
Grfts in knnd for use by th8 charfty ar8 includ8d in the SOFA as In￿rnIng resources when
receivable.
Th8s8 are onty IndUd￿ In ino)ming resources (v￿th an equivalent amount In re%xJrceB
pended) ¥rt￿e Ihe benefit to the charty is reasonably quantifiable, measurabl8 and
material The vafue placed on Ih8se r8sourcès is th8 é5timat8d valuè to thè eharty of th8
servi¢8 orfacllty recefved.
The value of any voluntary help rer*Ned 15 Th)t ndudad in thè aeu>unts but is dèscrib￿ in
the trustges. annual retK)rt.
Donatod sèThle•s and
lacllltles
Voluntser ￿1p
Investment income
Thls Is included in the 8¢Lx)unts when wdvabb.
Irlvestmerrt golns and 1088•3 Thi$ indud8s any galn or bss on the salo of 1nv05tmonis and any galn or loss resulung from
revaluiThJ Investments to marf(et value a( Ihe end of Ihe year.
EXPENDITURE AND LIABILITIES
Llablllty re¢ognltlon
Liabilitles aro re¢xgnls8d as soon as thor915 a18gal or ￿n$t￿j¢￿Ve obllgathjn wmmmng the
charity to pay out resourcxs.
Induda costs ofthts preparntion and eXamIna￿￿n of statutory accounts, the costs of tsusteg
meetings and cJ)st ot any legal advi￿ to trustees on govemance or COns￿tu￿0nal matters.
whe￿ the charity gives a grant condilbns for ts paym8nt belng a spec5fic1gvel of service
or output to be provided, such grants are r8cogni58d in th8 SOFA once Ihe ￿lMent of
tha grant has provKJed the specrfied serv*e or output.
Go¥emanc• costs
Grants wlth ￿rtOrnIan¢•
ondltlons
Grants payabh wltho
pertormanc• eondltlons
Support Costs
Thes0 arg onty r8(x)gni$wl in Ihè afxounts when a wmrnitinent has beon made and theTg a
no corxlitk)ns to be mot relaljng to tha grant which rèmaln In th8 control of the chality.
Sw)port (x)sts includè e8ntral functions arKI have baèn alloeat8(I to 8clivty c05t catwJories on
a basis consi8tentwith Ihe use of resour￿, eg alkxat#￿ propety costs by fk￿1 areas, or per
capita, staff o)sts by the Ilme Spent and 0th8r ¢J)sts by their usage.
ASSETS
Tanglble flxed assots for us• These are capitalisad rf they can be used for more than orts year, and costat bast £51)0.
by eharlty
They are valued at costor a reasonable value on receipt.
Invesknents
Invesbnents quoted on a recognised stoc* excharMJe are vall￿1 al Marktrtval￿ at thg ye
end. Other Inveslment assets a￿ Induded at trustees. best estimate of market value.
Stocks and work In pro9r•ss Thésè arè v8luad at the lower of ￿$t or marf(el value.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE
CC17a IExcel)
3110312025

Section C
Notes to the accounts
l¢ontl
Note 3
Analysls of in¢oming resour
In¢omlng resourre$ may be furtheranJlysed If this would help the r•ader of the •¢counts.
Thi$ yoar
Last ￿ar
Analysis
Voluntary income
Total
Activities for goneratlng funds
Raffle & Bollle Stsnd
Every Child Dese￿eS a Chiislmas. Cracking
Christmas Jumpers
Eve
Child Deserves a Christmas. Auction
Blue Door
1,117
514
3,998
4,867
9.379
345
4.495
Total
5.957
In4wtmont In￿me
Bank D8POSit Interest
Totsl
3,569
Incoming rejourcos from
charitsble activltlos
Total
CC178 (Excel)
3110312025

Seclion C
Notes to the accounts
(conti
Note 4
Analysis of TesouTGes 8xpendod
Resour¢g$ gxpgndgd may bo furth•r analys•d rfthis would help the reader of the accounts.
Thls year
Last year
Analysls
ortney Fund Stripe Platfomi Costs
Costs of ganorating
voluntsry Income
200
51
Total
200
51
Fundralslng tradlng
costs
Orkne
tte
20
20
Tt)tal
20
20
Investment
management costs
Total
Charltable activitie
Orkne
Fund small
Emil Fund Clalms
Eve Child Deserves a Christmas Grants & Gift Cards
Hel from Home
Tanls
Coals for Kids
Balms Need Na
n Grants
Pa
ale Balms
Eve Head needs a Bed
Somas Li
hl Grants
rants
3,683
458
27,161
1,332
6,700
1,570
22.311
1,516
2,880
1.873
5,780
1,875
1.340
ies Grants
820
670
Total
34,124
46,687
Governancg costs
Totsl
CC17a {ExLtll
3110312025

Section C
Notes to the accounts
(contl
Note S
Support Costs
Please complet• this note rfthe charity h•s analysedfts expenses uslng activity ¢atogones andh•$
$upport costs.
Fundralslnq a¢tl¥lty
Charflablg A¢dvlty
Go¥ornanc• Adlvlty
Tolal Cost
rtcostt
Total
Note 6
Detsils of c¢rtaln Items of expenditure
&1 Trusta• •xp•nses
Please provlde delaiTls of the amount of anypaym•nt orrelmburswnont of out-of-pocket expenses mad•
to trnstees or to thlrd partie$ for expenses InCun￿bY trust•es. ff no expenses w•ropald.
please •ntsr'Nono' In the appropriats box{os).
Th1$ yoar
Numb•r of tniSt￿ who were paid axponso$
Post & Statlonary
Post Stationary &
Small Grants &
Clothlng
Naturn of the expensas
Total amount paid
76
62 F•05 for •xamination or audlt of th* a¢¢ounts
PIM$• pmvid• d•lall$ of the amountpaid lor any statutory external scrutinyof •¢¢ounts and other
se￿IceS provlded byyourindopondent examiner orauditor. If nothing w•$ p•ldpla•s• 8nter NONE In the
appropnate box(es).
This year
Last year
Indèp¢nd¢rrt examiner's or auditors. fees for rèporting on the
accounts
Other fees (for ￿7Mpl6. advieè, consultancy. accountancy
s•prflc•sl paid to the independent oxamln•r or auditor
CC17a (Excal
31/0312￿25

Section C
Notes to the accounts
Icontl
Nots7
Paid employees
Pleaso complete this not• rfth• ¢haiity has any employws.
7.1 Staff Cost¥
This yèar
Last yèar
Gr¢>ss wagas. salarfes and b•nefitB in kind
Employ•rf$ Natlonal Insuranc• costs
Pension costs
Total staff costs
7.2 AVOr￿ number of full-tlmo equlval•nt ¢mployo08 In the y8ar
Thi$ year
Number
Las* year
Num￿1
The parts of the ¢harty in which thè
nploytts work
Fundraising
Charltabl8 Actlvitl•
Gov6rnance
Other
Total
7.3 Dofined ¢ontribull¢n p•nslon sch•m
Please complete If 4 definad contribution
Brief details of the scheme
sion scheme is
ted.
This year
La8t year
The costs of th• •¢hwng to the ¢hority for tho yg¥
Th• amount of any ¢ontrlbutlon¥ outstandlng at thg ya¥ ond
Th• amount of any eontr1butl0￿ prapald at the yw ond
CC17a (Excd)
3110312025

Section C
Notes to the accounts
(cont)
Note 8
Grantmaklng
Please complète thls note if (he Gharity made any grants or donations which in aggr8gat• fomi a matsrtal
part of the charltable a¢tiviti•s undertaken.
8.1 Total value of grants
Grants to
instltutions
Total amount £
Grants to
indlvlduals
Total amount £
Purposa for which grants made
Child Deserves a Christmas, Restricted Fund, Grants
Hel from Home. Restricted Fund. Ex
nse Reclaim Grants
Spring Grants
Orkney Fund, Small Support Grants Imax £60)
Eve
27,115
1.332
670
957
Total
30,074
8.1 Grantmaklng costs
Ilthe charity's aGGounts are prepared on the "activlty basls" please glve details of any support cost
assoclated wlth grantmaking. Please enter-Nll" If the Gharlty does no¢ identify an￿or allocate support
costs.
Support Costs of grantmaklng
8.3 Grants made to institutions
If the charlty has made grants to partlcularlnstltutlons that are materlal In tho ¢ontext of Its grantmaklng
please give details of the Instltutlon supported• purpose of the grant and total pald to each institution
listed. Sufficient infonnatlon should be glven to provlde a reasonable understanding of the range of
Institutlons su
rted.
Names of instltutlons
Purpose
T¢)tal amount of
rants Id £
Total qrants to institutions
CC17a {Excell
3110312025

Section C
Notes to the accounts
contl
Note 9
Tangible flxed assots
Pleas• complot• this note if the charityhas any tangible flxod assets
9.1 Cost or valuation
Freèhold Tand
& t￿IldIng5
Other land &
l)uiklings
Plant,
machln¢ry
and motor
v•hldes
Flxtur•s,
flttlngs and
oqulpment
Paymènts on
a¢count and
a￿ets und•r
¢onstrucllon
Total
Balance brought
forward
Additions
Revaluations
Dlsposals
Transfers"
Balance carded
fO￿ard
92 Accumulated doprnciation and Impaimient provlslons
-Basis
SLorRB
SLoiRB
SLorRB
SLorRB
SLorRB
** Rat•
Balance brought
foM8rd
Depwciation tharge
for year
Impaimient provisions
Revaluations
Disposals
Transfers.
Balance carried
forward
9.3 Net book valu6
Brought forward
Canied forward
9.4 Revaluation
If any fixed assots have bo￿ rnvaluedplease glve dgtalls of the valuerand mell￿1 of valuation
The ?ransfers' row is fornK)vements bahv8en fixed ?$$81 calegL¥7es.
. Plgase Indi¢atg tho melhod of depreoialion by deleting the npthod not applicable (SL - strawht lin8,. RB=
raducing balanc8J. Also please indicate the rat8 of deprecialion.. forstraght line, wh81 Is the anticipatgd lif8 of th8
asset (in yws).. forreducing balan￿, what is the percentage annual deduction.
CC17a (Excel}
10
3110312025

Section C
Note5 to the accounts
Icontl
Note 10
Invostment assets
Please complote this nots if the ¢harity has any Investment assets.
10.1 Fixed assets In￿stMents
carr￿ng (matketl value at beglnning of year
Add: additions lo inv&stmenls at cost
Less: disposals at carrying value
Addl(deduct): n&t gainl{lossl on revaluation
Carrying Im8rketl value at end of year
Please provid• below."
10.2 A breakdown of tha market values of in*stments shown above agreelng wlth the balance sheel
row BO3.
10.3 A breakdown of thè Income from Investments agreelng wlth SOFA row SO3.
Analysls of investmonts
10.2
Market valuo at
ygar•TrJ
10.3
Income from
Investsnonts for
th• yaar
Investment properti
Investmgnts listed on a recognisad stock exchange or held in eommon
Invèstmènt funds. open ond8d irvthtmenl companles, unlt trusts or other
collectlve Investment schèmos
Investments In 8ub8ldiary or connected undertaklngs and companlos
Securltles nol listed on a Tecognlsed S¢o¢k Exchang•
Cash hold as part of the Invostmant portfollo
Other Investments
Total
10.4 Materlal Investment holdlngs
11 any slnglè inwstmont 1$ rnaterlal In ternis of its value (for example represents more than 5 pgr cent of the
value of th• charltys total Investmgnts) plgase provtd8 dgtalls.
Inve8tmont held
Market Valu
CC17a (Exc81}
31103r2025

Section C
Notes to the accounts
Icontl
Note 11
Debtors and prepayments
Pl8aso complete thls nole if the charity has any debtors or
ents.
Amounts falling du•
Analysls of deblors
wlthln one yèar
Thls y8ar
Last year
Amounts falllng due after
more than onè year
Thls yéar
Last y￿r
Trad8 debtors
Amounts due from subsidiary and asso¢lat
undertakings
other d•btors
Propayinents •nd accrued in¢om•
Total
Note 12
Credltors and accruals
pl￿Se complete this note if the ¢hJrty has any ¢redltors or accruals.
12.1 Analysis of creditors
Amounts falllng due
wlthin one year
Thls year
Last year
Amounts falling dug aftor
mor? than ¢ne yéar
Thls y•ar
Last year
Loans and ovordrafts
Trnd8 croditois
Anb)unts due to subsidlary and a$$oclated
undwtakings
Other creditors
A¢crnals and deferred in¢om•
Total
12.2 Securlty over ass¢ts
Many lo•n, overdraft orothercr•dltorlMJlds a charge or otlw$8Gunfty ov•rany •ssets of the ¢h•i?ty
pleas¢ provldo detail&
CC178 (Ex￿)
12
3110312025

Section C
Notes to the accounts
Icontl
Nole 13
Endowment and rgstricted incomo funds
Pl•as• complele thls sectson 1¢ the chjrlty ha$ any endowment orrest11¢t￿ income funds.
13.1 Funds hdd
Plo08• gi¥• a brlof d8scrlptlon of any of tha followlng type of funds hold by tho charlty:
p¢mion•nt •ndowm8nt funds {PEI'
oxp&ndable endowment funds IEEI" and
restrlcted Income funds, Includlng Speclal Irusts, of the charity IR).
Type PE. EE
orR
Purp080 and R•strl¢tlon8
Fund Nama
orkn￿ Fund
General Fund
Fund to suppori
Emily Fund
durSng her treatment for Neuroblastoma
Every Child Deserves 8
Chrlstsnas
Fund lo issue £60 grants to childrgn idgnlifigd as in need, through
applications
Fund lo support families when a young person requires hospltal
treatment out of Orknoy
Fund to supply parents in need wSlh napples
Help from Home
Balms need Napples
Coats for Kids
Fund to prowde warm coats for Orkney kids
Spring Grants
Fund to issue £50 grants to children identified as in need. linkgj to
applications received from ECDAC
Fund to p￿de a sulta￿& bedlbeddlng for chlldren
EV￿ Head needs a Bed
Somas Light
Fund to support chlldrens mental health
13.2 Movements of major funds
Pl•ase give details of the movwn•nts of th• malor funds SuMmarfs￿ln th• r•strfct•d and ￿d0wM￿t
columns Of the Statement of Flnancial Activilies.
und
balances
brought
ft*rward
un
balancas
carried
forward
Incomlng
r¢sour¢
Outgoing
ro$ourc•s
Gains and
lo$¥e$
Tran$l¢rs
Fund nam•s
Orkng Fund
37,894
25,587
10,819
3,798
458
816
44,099
25.129
Emil Fund
Every Child Deserves a
Christmas
6.000
10,997
28,387
27,202
1.332
820
7.185
9.665
Hel from Home
Balms need Na
Coats for Kids
Granls
ies
816
5.120
670
5.120
670
Eve
Head needs a Bed
3,660
1,881
91.809
3.660
Somas Li
ht
3,295
42,504
Totsl Fund$
99,969
13.3 Transfers between funds
Plea50 give detalls of any tran51ers belw••n funds.
From Fund INamo}
To Fund (Narnel
Orkney Fund
Every Child Deserves A
Christmas
8aims need Nappies
Rgason
knount
To Cover deficit
Orkney Fund
To cover defi(xl
818
CC17a {Excell
13
3110312025

Section C
Notes to the accounts
(contl
Note 14
Transactions with related partlOS
If the Gharity has any transactions with relatedpa￿0S (other than thè tmstee expenses explalnedln note
6) details of such transactlons should be provlded In thls notg. If there are no transactions to report.
please enter"None" in the relevant I￿oS.
14.1 Remuneration and bgngfrts
Plèasè give the amount of. and legal authorfty for. any remuneration or otherbeneflts pakl to a tmstee or
other relatedpa￿e$ by the charity orony institution or Company connected with it.
Amounts pald or bgnefft valuo
Name of trust00 or Gonng¢tgd party
Legal authorlty leg order.
gov¢mlng do¢umonl}
This year
Last yoar
14.2 Loans
Please glve detalls of and amounts owing to or ftvm the charity's trustees or otherrelatedparb"e$ by the
charity at the year end.
Namg of trust90 or
connected party
Amount owing
Thls year
Last year
Logal authority
Duo to trustegs and
related partles
Duè from trustO05
and related parties
14.3 (Xher transartion{s) with tTUStees or related parties
Pleasè give details of any transactlon undortakon by (or on behamofj th• ¢harlty In which a twstee or
relatedparty has a materlal Interest.
Nam• of the trustee
or related party
Ralatlonship to
charlty
Descrlptlon of the
trnnsactlonls)
This year
Last yoar
CC17a (Excel}
14
3110312025

Section C
Notes to the accounts
{cont)
Note 15
Addltional Disclosures
The following are significant matters which are not covered In other notes and need to be included to
provide a propor understanding of the accounts. If there Is Insufficient room here, please add a
separate sheet.
CC17a (Excell
15
3110312025

APPENDIX 3
OSCR
ottth (hrty ReguL3tor
Independent examinerfs report on the accounts
Report to the Charity narne
truslooslmembers of Orkney Charitable Trust
Raglstered charlly SC 044924
number
On the accounts of the
charlty for the period
Period start date
Month
July
Period end date
Month
Juno
Year
2024
30
Sot out on pages
1 bj 16
Ir0￿mbe[ toindude Ihe page
Lrthrs ofa￿tIOnal str*etGI
Respgctlve The charity's trustees are responsible for the preparation of the accounts in accordance
responslbSlttles of with the lemis of the Charities ané Trustee Investment {Scotlanél 2005 Act and the
trustgos and examlner
Charities Accounts {Scollandl Regulations 2006 las amendeél. The charity trustees
consider that the audit requirement of Regulation 1011 } Id} of the Accounts Regulations
does not apply. 11 is my responsibility to examine the accounts as required under section
44111 Icl of the Act and to slate whether particular matters have come lo my attention.
Basls of Independenl My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
axamlner's statement Regulations. An examination irscludes a review of the accounting records kept by the
charity and a comparison of the accounts presented with those records. 11 also includes
consideration of any unusual items or disdosLJres 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, I do
not expres5 an audit opinion on the view given by the aGcounts.
Independent examlner's In the course of my examination, no maller has come lo my attenlK)n lother than that
statement disdosed on the attached page'l
which gives me reasonable cause to believe that in any malerfal re$pe¢l the
quirernents..
to keep accounting records in accordance with seclK)n 4411) {a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting record5 and comply with
Regulation 9 of the 2006 Accounts Regulalion$
have not been met. or
to which. my opinion, attention should be drawn in order lo enab￿ a proper
understandin
of the accounts lo be reached.
Date..
Signed..
Name..
Relevant professlonal
qualificationls) or body Bsc
(If any):
CA
Addrtsg:
"Please ddete the words In Ihe brackets il they do not apply. If the words eo apply, set wl those maith whl¢h have wme to your attention ￿ lh8
folbwing pay6.

APPENDIX 3
Disclosure section
Only complete rf the examiner needs to highlight material problems.
GI￿ here brlef detalls of
any Itèms that the
èxamlnerwishes to
disclose