APPENDIX 1 **----- Start of picture text -----**
__ Period startdate Period end date
Day Month Year Day Month
OSC r From -_01 July 2024 ~=—s«To 30 aJune _!| Year 2025
**----- End of picture text -----**
Office of the Scottish Charity Regulator Charity name Orkney Charitable Trust Other names charity is known by Registered charity number $C044924 - Charity’s principal address Hillhead st Ola Orkney ## Postcode KW15 1SX ## Names of the charity trustees on date of approval of Trustees’ Annual Report ## Trustee name Office (if any) > page areio (or ody) ented to | any) - 1 Craig Spence Chairman 2 Lynne Spence Secretary 3 = Mairi Fleet Treasurer 4 = Marie O’Sullivan 5 7 8 10 11 12 13 14 15 16 17 - 18 19 | 20 1 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 ifnotforwholeyear|| |---|---|---| |Structure, governance and management||| |Type ofgoverning document|TrustDeed|| |||;| |Trustee recruitmentand appointment|Appointed by Existing Trustees|| |Objectives and activities||| |Charitable purposes|The prevention orreliefofpovertyofany individualunder the age or25
whohastheirmain residencewithin theOrkney Islands, Scotland.||| ||The reliefofthose in need by reason of ill-health, disability, financial|| ||hardship or otherdisadvantage who meet the criteria outlined above.|| |Summaryofthemain activities
in relation tothese objects|‘Thecharity continued toassistyoung people inOrkneythrough the —
unrestricted ‘Orkney Fund’, alongside the continued restricted funds from|| ||the previous year. Thesefunds were utilised in line with the main|| ||charitable purposes, as above, and also paying attention to any|| ||restrictions placed bydonors to restricted funds. We have remained|| ||proactive and reactive tothe local community during 2024/2025 and were|| ||able to further support local families during this continued challenging|| ||time.|| 2 ## APPENDIX 1 ## Achievements and performance Summary of the main achievements of | Successful fund raising, and obtainmentof grants, took place throughout the charity during the financial period —_ the year for the above projects. **----- Start of picture text -----**
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{
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## Financial review Brief statement of the charity’s policy Reserves shall be retained to further the meetingof the[objectives][and] | on reserves activities of the Charity for the coming year. | f Details of any deficit None Donated facilities and services (if any) 1 3 ## APPENDIX 1 ## Other optional information **----- Start of picture text -----**
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i
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## Declaration The trustees declare that they have approved the trustees’ report above. ## Signed on behalf of the charity’s trustees oe Signature(s) CM | Full name(s) Craig David Spence Position (e.g. Chair) Chair | Date ~as\os| ROUy . 4 **----- Start of picture text -----**
||||||||||| |---|---|---|---|---|---|---|---|---|---| |©aycharitableikntrustey|Annual|accounts|for|the|period(if any)|$C044924| |penodistant date.|01-Jul-24}|7°|Perioddateend|30-Jun-25| |Section|A|Statement|of|financial|activities| |Restricted| |Recommended|Details|of own|@|Unrestricted|income|Endowment|Totalthis|Total|last| |categories|by|activity|analysis|3|funds|funds|funds|year|year| |£|£|£|£|£| |Incoming|resources|(Note|3)|FO1|FO2|FO3|FO4|FOS| |generatedIncoming resourcesfunds|from||||P|| |Moluntanyincems|S01|3,345|35,628 |e|||38,973|29,556| |Activities|for generating funds|$02|SL|9.482 P||9.482|9.379| |Investment income|so||157]|- =||SS|-|=||537]|_ 3,569| |charitable|activities|S04| |Total incoming resources|s06|4,882|45,110 hie:|49,992|42,504| |Resources|expended|(Notes|4-8)| |income|$07|116|122|200| |Charitable activities|$10|||39,323 |||39,323|34,124| |Total resources expended|s13|394301 -||39,807]|34,344| |Net incoming/(outgoing)|resourcestransfers before|$14|4,514|5,671|10,185|ane8,160| |Gross transfers between funds|$15 ||-|4,839|4,839 hy).|Bia| |other recognised|gains/(losses)|$16||-|325|10,510|10,185|8,160| |Other|recognised|gains/(losses)| |for the|charity’s|own|use|S17| |Net movement in funds|si9|10,510 (al|10,185|8,160| |Total funds brought forward|so!|44099||55,870]|-|||99,960]|91,809| |Total funds carried forward|sz1||_43,774||_66,380||—-_~||110,154]|_99,969| **----- End of picture text -----**
CC17a (Excel) 1 20/03/2026 ## Section B Balance sheet |||||Restricted||| |---|---|---|---|---|---|---| ||@|Unrestricted||income
Endowment
Totalthis||Total last| ||3||funds|funds|funds
year|year| ||||£|£|£
£|£| |Fixed assets
Tangible assets
(Note9)|eo
poo|FO1
Fo2
FO3
F04
FOS
[ -] -]-|-|]
-_]
fo TT||||| |Totalfixedassets
Current assets|1|[~ -|||-|||
-+i/.~~~ ~~|| |Stockandwork inprogress
Debtors
(Note11)
(Shortterm) investments
Cash atbankand in hand
Totalcurrentassets|Se
ee
|es
BOs
B09|i a
cs © an
es
ee
es
as|.)
49,430
60,724P|
110,154
99,969
49,430
60,724) -|
110,154
99,969||||| |Creditors: amounts falling due within||||||| |one year
(Note 12)|B10|||||| |Netcurrent assets/(liabilities)|811||49,430|60,724 ||==- |
110,154|99,969| |Totalassetslesscurrentliabilities|B12|||49,430]|60,724]|=
= [| 110,154 ||99,969| |Creditors: amounts falling due after||||||| |one year
(Note 12)|B13|||||| |Netassets|B15||49,430|60,724 |-|
110,154||99,969| |Funds ofthe Charity||||||| |Unrestricted funds|Ss||||ldo|| ||B17||49,430||49,430|44,099| |Restricted income funds (Note 13)|B18|||60,724|60,724|55,870| |Endowmentfunds(Note 13)|BI9|||rr
re
ee||| |Totalfunds|B20||49,430|60,724]|=- |
110,154|99,969| |Signed byoneortwotrusteeson behalfofall
the trustees|||Signature||PrintName|Dateof
approval| ||||-
CNM||||cataD.spree’||23)3/2028| CC17a (Excel) 2 20/03/2026 ## Section C ## Notes to the accounts ## Note 1‘Basis of preparation ## This section should be completed by all charities . ## 1.1 Basis of accounting These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with: - Accounting and Reporting by Charities — Statement of Recommended Practice (SORP 2005); * and with* Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE); * and with the Charities Act. ** except for the following]. Give details in this box if a different standard has been followed. * -Tick as appropriate: ° if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”, ° if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller Enterprises (FRSSE)’. > ** _ If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes. ## 1.2 Change in basis of accounting There has been no change to the accounting policies (valuation rules and methods of accounting) since last year. ## Give details in this box of any material changes that have been made. § if no changes have been made to accounting policies then delete these words. 1.3 Changes to previous accounts No changes have been made to accounts for previous years (§§ except for the following). Give details in this box of any material changes that have been made. CC17a (Excel) 3 20/03/2026 |Section C|||Notes to the accounts
(cont)| |---|---|---|---| |Note 2|Accounting policies||| |Thisstandard listofaccountingpolicies hasbeen appliedbythe charityexceptforthose deleted. Where a different|||| |oradditionalpolicyhasbeenadoptedthen this is detailed in thebox below.|||| |INCOMING RESOURCES|||| |Recognition ofincoming|||These are included in the Statement of Financial Activities (SoFA)when:| |resources|||e
the charity becomes entitled to the resources;| ||||e
the trustees are virtually certain they will receive the resources; and| ||||e
the monetary value can be measured with sufficient reliability.| |Incoming resourceswith|||Where incoming resources have related expenditure (as with fundraising or contract income)| |related expenditure|||the incoming resources and related expenditure are reported gross in theSoFA.| |Grants and donations|||Grants and donations are only included in theSoFAwhen the charity has unconditional| ||||entitlement to the resources.| |Tax reclaimson donations||—_Incoming|Incoming resources from tax reclaims are included in theSoFA atthesametime as the gift to| |and gifts|||which they relate.| |Contractual income and|||This is only included in theSoFAoncethe related goods orservices have been delivered.| |performance related grants|||| |tee
ts
Gifts in kind|||Gifts in kind are accounted for at a reasonable estimate oftheirvalue tothe charity orthe
~
amount actually realised.| ||||Gifts in kind forsale or distribution are included in the accounts as gifts onlywhen sold or| ||||distributed by the charity.| ||||Gifts in kind foruse bythe charity are included in theSoFA as incoming resources when| ||||receivable.| |Donated services and|||These are only included in incoming resources (with an equivalent amount in resources| |facilities|||expended) where the benefit to the charity is reasonably quantifiable, measurable and| ||||material. The value placed on these resources is the estimated value to the charity ofthe| ||||service or facility received.| |Volunteerhel
P|||Thevalueofanyvoluntary help received is notincluded intheaccounts but isdescribed in
thetrustees’ annual report.| |Investment income|||This is included in the accounts when receivable.| |Investment gainsand losses|||This includes anygain or loss on the sale ofinvestments and anygain or loss resulting from| ||||revaluing investments to market value atthe end ofthe year.| |EXPENDITURE AND||LIABILITIES|| |Liability recognition|||Liabilities are recognised as soon as there is a legal or constructive obligation committing the| ||||charity to pay out resources.| |Governance costs|||Include costs ofthe preparation and examination of statutory accounts, the costs oftrustee| ||||meetings and cost ofany legal advice to trustees on governance or constitutional matters.| |Grantswith performance|||Wherethe charitygives a grantwith conditions for its payment being a specific level of service| |conditions|||oroutput to be provided, such grants are onlyrecognised in theSoFAoncethe recipientof
the grant has provided the specified service oroutput.| |Grants payable without|||Theseare only recognised in the accountswhen a commitment has been made and thereare| |performance conditions|||no conditions to bemet relating tothegrantwhich remain in the control ofthe charity.| |Support Costs|||Support costs include central functions and have been allocated to activity cost categories on| ||||a basis consistent with the use of resources, eg allocating property costs by floor areas, or per| ||||capita, staff costs bythe time spent and other costs by their usage.| |ASSETS|||| |Tangible fixed assetsfor|use||Theseare capitalised iftheycan be used formorethanone year, and cost at least£500.| |bycharity|||They arevalued atcost ora reasonable valueon receipt.| |Investments|||Investments quoted on a recognised stock exchange are valued at market value atthe year| ||||end. Other investment assets are included at trustees’ best estimate of market value.| |Stocks and work in progress|||These are valued atthe lower ofcostor market value.| |POLICIES ADOPTED|||| |ADDITIONALTO|OR||| |DIFFERENT FROM THOSE|||| |ABOVE|||| CC 17a (Excel) 4 20/03/2026 Section C Notes to the accounts (cont) ## Note 3 Analysis of incoming resources ## Incoming resources may be further analysed if this would help the reader of the accounts. ||This year
Lastyear| |---|---| |Voluntary income|Analysis
£
£
aS
RS
ees
a
a
a
a
Total]
= || |Activities forgeneratingfunds[**|**||
Every Child Deserves a Christmas, Cracking| ||Christmas Jumpers
514| ||Every
Child Deserves a Christmas, Auction
4,732
3,998| ||4,750
4,867| ||Total
9,482
9,379| |Investment income|Bank Deposit Interest
1,538
3,569| ||a| ||Total
1,538
3,569| |Incomingresourcesfrom
charitable activities|[|
a
a
ee
ey
(ee
a
Total[
=]
=| CC17a (Excel) 5 20/03/2026 Notes to the accounts (cont) ## Section C ## Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the accounts. |Note 4
Resources expended|Analysis of resources expended
may be further analysed if thisthis would help the reader of thethe accounts.| |---|---| ||This year
Last year| |Costs ofgenerating
voluntaryincome|Analysis
£
£
[OrkneyFund Stripe Platform Costs
a)ie)
Somas Light Stripe Platform Costs
a)
en:
ECDAC Stripe Platform Costs
|
104]ed
a
es
Totai| |Fundraising trading
costs|[Orkney
Fund, Smail Lottery
Licence
a
ee
a| ||a
a
es
Total| |Investment
managementcosts|a
|
—S
a
Total|iresmeamee ee || |Charitable activities|| |Orkney Fund small grants
a)
3,683| ||Emily
Fund Claims| ||Every
Child Deserves a Christmas Grants & Gift Cards
23,475
27,161| ||Help from Home grants
:)
1,332| ||Bairns Need Nappies Grants| ||SpringGrants——“‘“‘“‘CSC*rSCts‘“(’NNSS‘SCYLUWWWW__G700|
Families in Crisis Grants
9340;—
-|
Every
Head needsa Bed
ee) ee
Somas LightGrants
5112}=|| ||a| ||Total
39,323
34,124| |Governancecosts|[|
—s—‘“‘“CS*SSCCC*drSC ee
a| ||a| ||Total||e| CC17a (Excel) 6 20/03/2026 Section C Notes to the accounts (cont) Note 5 Support Costs Please complete this note if the charity has analysed its expenses using activity categories and has support costs. **----- Start of picture text -----**
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Fundraising|activity|Charitable|Activity|| Governance|Activity|Total|Cost| |Dp|:|£|£|£|£| |TCTtee|ee| |Note|6|Details|of|certain|items|of expenditure| |6.1|Trustee|expenses| |Please provide|details|of the amount of any payment or reimbursement of out-of-pocket expenses made| |to|trustees|or to|third parties|for expenses|incurred by trustees.|If no|expenses|were|paid,| |please|enter ‘None’|in|the|appropriate|box(es).| |Number of trustees who were paid expenses|i.|as| |Post,|Stationary|&||Post,|Stationary|&| |Small|Grants|&|Small|Grants|&| |Nature of the|expenses|Bedding|Clothing| **----- End of picture text -----**
## 6.2 Fees for examination or audit of the accounts Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es). **----- Start of picture text -----**
||||| |---|---|---|---| |This|year|Last|year| |£|£| **----- End of picture text -----**
Independent examiner's or auditors’ fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor CC 17a (Excel) 7 20/03/2026 **----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 7 Paid employees
Please complete this note if the charity has any employees.
7.1 Staff Costs
This year Last year
£ £
Gross wages, salaries and benefits in kind ee ee
Employer's National Insurance costs es
Pension costs ee ee
Total staffcosts| = |
7.2 Average number of full-time: equivalent: employees :in the year This year Last year
The parts of the charityin which the [Fundraising | SS |
employees work (Charitable Activities [=|
Governance]
a Totally
a
7.3 Defined contribution pension scheme
Please complete if a defined contribution pension scheme is operated.
— ee
This year Last year
£ £
The costs of the scheme to the charity for the year es ee
The amount of any contributions outstanding at the year end a eee
The amount of any contributions prepaid at the year end ee ee
**----- End of picture text -----**
CC17a (Excel) 8 20/03/2026 Section C (cont) ## Notes to the accounts ## Note 8 ## Grantmaking Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken. ## 8.1 Total value of grants **----- Start of picture text -----**
|||||||||| |---|---|---|---|---|---|---|---|---| |Grants|to|Grants|to| |institutions|individuals| |Purpose for which|grants|made|Total|amount|£|||Total amount|£| |Every|Child|Deserves a Christmas,|Restricted|Fund,|Grants|Fn|23,400| |Help|from|Home,|Restricted|Fund,|Expense Reclaim|Grants|ee|eee| |Somas|Light,|Grant to new charity for funds|received|Pn|5,112| |Total]||8992| **----- End of picture text -----**
## 8.1 Grantmaking costs If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs. Support costs of grantmaking **----- Start of picture text -----**
Imus
**----- End of picture text -----**
## 8.3 Grants made to institutions If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported. **----- Start of picture text -----**
|||| |---|---|---| |Names of institutions|Purpose|Total amount of| |grants|paid|£| **----- End of picture text -----**
Total grants to institutions P| CC 17a (Excel) 9 20/03/2026 (cont) ## Section C **----- Start of picture text -----**
Notes to the accounts
**----- End of picture text -----**
## Note 9 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 9.1 Cost or valuation |9.1 Cost or valuation||||||||| |---|---|---|---|---|---|---|---|---| ||Freehold land||Other land&|Plant,|Fixtures,|||Payments on|Total| ||& buildings|buildings|machinery|fittings||and | accountand||| ||||and motor|equipment | assets under||||| ||||vehicles||||construction|| ||£|£|£||£||£|£| |Balance brought||||||||| |forward||||||||| |Balance carried||||||||| |forward||||||||| |9.2 Accumulated depreciation and impairment provisions||||||||| |*Basis||SL or RB|SL or RB|SL orRB|SL|or|RB|SL or RB|| |“Rael|||||||||| |Balance brought||||||||| |forward||||||||| |foryear||||||||| |Balance carried||||||||| |forward||||||||| |9.3 Net book value
Broughttoward[=|]||=|||,|||-.~-.~||id| ## 9.4 Revaluation If any fixed assets have been revalued please give details of the valuer and method of valuation * The "transfers" row is for movements between fixed asset categories. > ** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction. CC17a (Excel) 10 20/03/2026 ## Section C ## Notes to the accounts **----- Start of picture text -----**
(cont)
**----- End of picture text -----**
## Note 10 Investment assets Please complete this note if the charity has any investment assets. 10.1 Fixed assets investments Carrying (market) value at beginning of year Add: additions to investments at cost Less: disposals at carrying value Add/(deduct): net gain/(loss) on revaluation Carrying (market) value at end of year **----- Start of picture text -----**
£
Pt
Ps
Ras
Pt
(il Re
**----- End of picture text -----**
## Please provide below: 10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row BO3. 10.3 A breakdown of the income from investments agreeing with SOFA row S03. ## Analysis of investments investments **----- Start of picture text -----**
Analysis of investments investments 10.2 10.3
Market value at| {Income from
year end investments for
the year
£ £
Investments listed on a recognised stock exchange or held in common
investment funds, open ended investment companies, unit trusts or other
collective investment schemes
Investments in subsidiary or connected undertakings and companies a
Securities not listed on a recognised Stock Exchange i
Cash held as part of the investment portfolio ne
Total[ | |
**----- End of picture text -----**
## 10.4 Material investment holdings lf any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details. Investment held Market Value CC17a (Excel) 11 20/03/2026 Section C (cont) ## Notes to the accounts ## Note 11 Debtors and prepayments **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |Please|complete|this|note|if the|charity has any debtors|or|prepayments.| |Analysis.|[of][ debtors]|Amountssey:|falling due||Amounts falling due after| |within|one|year|more than|one|year| |This|year|Last|year|This|year|Last|year| |£|£|£|£| |Trade debtors|es|es|es| |Amounts|due from|subsidiary|and|associated| |undertakings| |Other debtors|es|es|es| |Prepayments and accrued|income|es|es|es| |Total|es a. ae|ee| **----- End of picture text -----**
## Note 12 Creditors and accruals Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors **----- Start of picture text -----**
|||||||| |---|---|---|---|---|---|---| |Amounts|falling|due|Amounts|falling|due|after| |within|one|year|more|than|one|year| |This|year|Last year|This|year|Last year| |£|£|£|£| |Loans and overdrafts|es|es|es|es| |Trade creditors|es|ee|es| |Amounts|due|to|subsidiary|and|associated| |undertakings| |Other creditors|es|es|es| |Accruals and deferred income|es|es|es| |Total|a|a| **----- End of picture text -----**
## 12.2 Security over assets If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide defails. CC 17a (Excel) 12 20/03/2026 Notes to the accounts (cont) ## Section C ## Note 13 Endowment and restricted income funds Please complete this section if the charity has any endowment or restricted income funds. ## 13.1 Funds held **----- Start of picture text -----**
Please give a brief description of any of the following type of funds held by the charity:
® permanent endowment funds (PE);
® expendable endowment funds (EE); and
e __ restricted income funds, including special trusts, of the charity (R).
Fund Name Typere EE Purpose and Restrictions
Orkney Fund P| General Fund
Emily Fund OR Fund to support Emily Findlay during her treatment for Neuroblastoma
Every Child Deserves a Fund to issue £60 grants to children identified as in need, through
Christmas applications
Help from Home OR treatmentFund to support out of families Orkney when a young person requires hospital
Bairns need Nappies 2 OR Fund to supply parents in need with nappies
Coats for Kids OR Fund to provide warm coats for Orkney kids
Families in Crisis Fund to issue grants to children identified as in need, linked to
mos Kl applications received from ECDAC
Every Head needs a Bed OR Fund to provide a suitable bed/bedding for children
Somas Light OR Fund to support childrens mental health
**----- End of picture text -----**
## 13.2 Movements of major funds Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities. **----- Start of picture text -----**
Fund Fund
balances balances
brought Incoming Outgoing Gains and carried
forward resources | resources | Transfers losses forward
£ £ £ £ £ £
Orkney Fund 44,099 4,882 - 4830] -| 43,774
Emily Fund a5izo| | saa | | | 28,607
Every Child Deserves a
Christmas 7,185 12,186 |- 23,579 4,208
Help from Home ges] - | go| SS | | 5
BairnsneedNappies | Ss t| tz waa | ott | |
Coats for Kids pivot = | | - | | 20
FamiliesinCriss || Ss - | _32,200|- gaan] — - | S| 22,860
Every Head needs
a Bed seco; - |} tga] - | tg
Somas Light Total p12] at|- saa] - | | ag |
Funds 99,971 49,901 |- 30809; - | - | 110,153
**----- End of picture text -----**
## 13.3 Transfers between funds Please give details of any transfers between funds. |From Fund (Name)|To Fund (Name)||| |---|---|---|---| |Orkney Fund|Every Child DeservesA|To cover deficit|4,208| ||Christmas||| |OrkneyFund|BairnsneedNappies|Tocoverdeficit|| CC17a (Excel) 13 20/03/2026 Section C (cont) ## Notes to the accounts ## Note 14 Transactions with related parties If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes. ## 14.1 Remuneration and benefits Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it. |||||||Amounts paid or benefit value| |---|---|---|---|---|---|---| |Nameoftrustee|trustee|orconnected|connected|party|L**e**a**a**l
auth
(
4
g l authority
(eg order,
governing document)|-
Thisyear
Lastyear
£
£| ## 14.2 Loans Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end. ||ame of
trustee or
connected party|:
Legal authority|:
Thisyear
£|Lastyear
£| |---|---|---|---|---| |Due to trustees and||||| |related parties||||| |Due from trustees||||| |andrelatedparties||||| 14.3 Other transaction(s) with trustees or related parties Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest. |Nameofthetrustee|Relationship to|Description ofthe|This year|Lastyear| |---|---|---|---|---| |orrelatedparty|charity|transaction(s)|£|£| CC 17a (Excel) 14 20/03/2026 ## Section C ## Notes to the accounts ## (cont) ## Note 15 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet. CC17a (Excel) 15 20/03/2026 ## APPENDIX 3 |Scottish Charity Regulator|||| |---|---|---|---| ||Independent examiner’s reporton the accounts||| |Report tothe
trustees/members of|Charityname
‘Orkney Charitable Trust||| |Registered charity|SC 044924||| |number|-
7||| |On the accounts ofthe
charityforthe period|Period startdate
Period end date
_
Day
Month
Year
Day
Month
Year
1
July
2024
to
30
June
2025||| |Setouton pages|1 to 16
(
ber
to
include
th
°
numbersofadditionalsheets)||| |Respective
responsibilities of
trustees and examiner|The charity’strustees are responsible forthe preparation ofthe accounts in accordance
With theterms ofthe Charitiesand Trustee Investment (Scotland) 2005Actand the
Charities Accounts (Scotland) Regulations2006 (as amended). The charitytrustees||| ||consider that the audit requirement of Regulation 10(1) (d) ofthe Accounts Regulations||| ||does not apply. It is my responsibility to examine the accounts as required under section||| ||44(1) (c) ofthe Actand to statewhether particular matters have come to my attention.||| |Basisofindependent
examiner's statement|Myexamination iscarriedout inaccordancewith Regulation 11 ofthe2006Accounts
Regulations. An examination includes a review ofthe accounting records kept bythe|||| ||charity and a comparison ofthe accounts presented with those records. It also includes|||| ||consideration ofany unusual items ordisclosures in theaccounts and seeks
explanations from the trustees concerning any such matters. The procedures undertaken|||| ||do not provide all the evidence thatwould be required in an audit and, consequently,|| do|| ||not express an audit opinion on the view given by the accounts.||| |Independentexaminer’s
statement|_ In thecourse ofmyexamination, no matter hascome tomy attention [otherthan-that
diselesed-en-the-attached-page’]
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 Actand||| ||Regulation 4 ofthe 2006 Accounts Regulations, and
* — to prepareaccountswhich accord with the accounting records and comply with||| ||Regulation 9 ofthe 2006 Accounts Regulations
havenotbeenmet,or|||
|| ||2.
to which, in my opinion, attention should be drawn in order to enable a proper|||| |Signed:|understanding oftheaccounts to be reached.
Crores vd‘Fol
-
Date:
23)03 ]202.|||| |Name:|Charles W.
Flett||| |Relevant professional|||| |qualification(s) orbody
(if any):|=pc,
CA||| |Address:|4 Broad Street|||| ||Kirkwall||| ||)Orkney||| ||KW1i5
1NX||| |“Please delete the words in the brackets ifthey do not apply. Ifthe words do apply, set out those matters which havecome toyour attention on the|||| |followingpage.|||| ## APPENDIX 3 Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose