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2025-03-31-accounts

APPENDIX 1 OSCR Period start date Month Year 2024 Period end date Month Year 03 2025 Da 01 From To 31 Scottish Charity Regulator Office of the Scottish Charity Regulator Reference and administration details Charity name Other names charity is known by Registered charity number Charity's principal address sCa￿ell Community Association SC045102 clo Allt Dubh, Sta￿ell Strathconon, Muir of Ord Postcode IV6 7QG Names of the charity trustees on date of approval of Trustees. Annual Report Trustee name Office (if any) Dates acted rf not for whole year Name of person {or body) entitled to appoint trustee (if any Chair Secretary Treasurer 10 11 12 13 14 15 16 17 18 19 20

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 vthole year Structure, governance and management Type of governing document The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current fomi on 1 September 2014. The charity was previously an unincorporated association but changed its legal form to a SCIO. The assets of the unincorporated association were transferred to the SCIO on 1011212014. It has a single tier structure and as such the trustees are the members of the charity. Trustee recruitment and appointment The management committee, which meets regularly, are the charity's trustees. Membership of the management committee is open to all individuals over the age of 16 years who reside within the area of benefit and who support the purposes and have complied with the procedure for application for membership. Trustees are elected at the annual general meeting. There musl be a minimum of 5 and a maximum of 13 trustees. Objectives and activities Charitable purposes a) The advancement of education b) The advancement of citizenship or communty development c) The advancement of the arts, heritage, culture or science d) The provision of recreational facilities, or the organisation of recreational activities, with the object of improving the conditions of lrfe for the persons for whom the facilities or activities are primarily intended Summary of the main activities in relation to these objects The regular recreational aclivities continue to be supported enthusiastically by our residents and visitors from neighbouring communities. Events taking place were monthly Games Nights, Bums Supper, informal musical evenings & Christmasl New Year social gatherings. A wide variety of talks and demonstrations took place from local history to making crochet soft toys and Christmas wreaths & decorations. Also, instruction on basic first aid and defibrillator use. Film Nights are held monthly with classic films being shown. The local

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period Improvements to the fabric of the building continues. The outer roof was replaced during the year and is now fully insulated and watertight. Grants have been awarded to replace windows and doors over the next financial year. This has transfomied the building where we meet and turned it into a wann, safe space, particularly for our more elderly residents. They now have somewhere to socialize, so avoiding feelings of social exclusion. Soup lunches were served during the wnter months. The committee consider one of our main achievements has been the recrurtmenl of several new residents to the association. They have been supportive and shown an interest in joining our committee in the future. We believe it is essential that we have people able and willing to continue with our vision. Financial review Brief statement of the charity's policy on reserves Our only source of income is from small local fundraising events and donations from those attending. Grants are required for any major building improvement and maintenance, and we are fortunate to have access to funding from several wind farms located throughout the area. We aim to hold around £8,000 in reserve to cover general running costs. insurances and any other unexpected maintenance costs. Details of any deficit Although a deficit is recorded under the restricted funds, there is sufficient monies available to cover this. It has been caused by the time delay when funding is awarded, when it is paid and when it has been accounted for. Donated facilities and services (if any) The trustees and other supporters give their time free of charge to carry out maintenance work that does not require qualified tradesmen.

APPENDIX 1 other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) OSCR will accept digital or typed Jlgnatures Full name(s) Position (e.g. Chair) Secretary Treasurer Date 5.11.25 5.11.25

APPENDIX 1 Other optional information Declaration The trusiees declare Ihat they have approved the trustees, report above. stgned on behalf of the Gharlty's trustees Slgnature(s) OSCR will •¢cept dlgltal or typed slgn•tur•s Full namels) Position (è.g. Chair) Secretary Treasurer Date 5.11.25 5.11.25

Enter SC No. below

APPENDIX 2

Enter charity name below

SC

Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts
For the period
from		 Period start date to Period end date
Day Month Year Day Month Year
1 April 2024 31 March 2025

Section A Statement of receipts and payments

Unrestricted
funds		 Restricted
funds		 Expendable
endowment
funds		 Permanent
endowment
funds		 Total funds
current period		 Total funds last
period		 Total funds last
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 85 85 82 82
Legacies -
Grants 5,227 1,550 6,777 40,472
Receipts from fundraisingactivities 959 959 938 938
Gross tradingreceipts -
Income from investments other than
land and buildings -
Rents from land & buildings -
Gross receipts from other charitable
activities 180 180 170 170
-
A1 Sub total A1 Sub total 6,451 1,550 - - 8,001 41,662
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
A2 Sub total -
-
-
Total receipts 6,451
1,550
-
~~—~~		 -
-		 -
-
-
8,001		 -
41,662
A3 Payments
Expenses for fundraising activities 282 282 178 178
Gross trading payments -
Investment management costs -
Payments relating directly to charitable Payments relating directly to charitable
activities 3,529 24,463 27,992 19,156
Grants and donations
-
Governance costs:
-
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
Leases, Insurance & licences 1,234 1,234
-
**A3 Sub total ** 5,045 24,463 - - 29,508 19,334
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
Purchase of investments
A4 Sub total -
-
-
Total payments 5,045
24,463
-
~~————~~		 -
-		 -
-
-
29,508		 -
19,334
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year		 1,406
22,913)
(
-
-
21,507)
(
22,328
-
1,406
22,913)
(
-
-
21,507)
(
22,328
~~=——————~~

APPENDIX 2

SC

Section B Statement of balances

Categories
Signed by one or two trustees
on behalf of all the trustees
B3 Other assets
B5 Contingent liabilities
B4 Liabilities
B1 Cash funds
B2 Investments		 Details Unrestricted
funds
to nearest £
34,814
1,406		 Restricted funds
to nearest £
22,914)
(		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Cash and bank balances at start of year 34,814 12,485
Surplus / (deficit) shown on receipts and
payments account		 21,508)
(		 22,328
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details		 36,220 22,914)
(		 - - 13,306 34,813
- - 1 -
Fund to which
-
asset belongs
- 1		 -
Market valuation
to nearest £		 Last year
to nearest £
Details Fund to which asset belongs Total
Cost (if available)
to nearest £		 -
-
Current value (if
available)
to nearest £		 Last year
to nearest £
Details Total
Fund to which l		 -
-
-
iability relates Amount due
to nearest £		 Last year
to nearest £
Details Fund to which l Total
iability relates		 - -
Amount due
(estimate)
to nearest £		 Last year
to nearest £
Signature* Print Name Total -
-
Date of
approval
5.11.25
5.11.25

2015-02-24-rp-accs-cs-version-excel-with-amended-cell (14) / Statement of balances

2

December 2007

APPENDIX 2

SC

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C3a Trustee remuneration
C4a Trustee expenses
C5 Transactions with trustees
and connected persons
C4b Trustee expenses -
details
C2 Grants
C3b Trustee remuneration -
details		 Type of activity or project supported Type of activity or project supported Individual /
institution		 Number of grants
made
£		 Number of grants
made
£
Total -
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
Authority under which paid £
If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)		 this box X
Nature of transaction Number of
trustees		 £

Nature of relationship		 Transaction
amount (£)		 Balance
outstanding at
period end (£)

C6 Other information

2015-02-24-rp-accs-cs-version-excel-with-amended-cell (14) / Notes

3

December 2007

APPENDIX 2

SC

-

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations 1 Donations
Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Donations from supporters 85 85 82
-
-
-
Total
2 Grants		 85 - - - 85 82
-
Unrestricted
funds
to nearest £		 -
Restricted funds
to nearest £		 - - -
Total current
period
to nearest £		 -
Total last period
to nearest £
ENECO Community Fund - Wind Farm 5,227 5,227 5,075
SSE Fairburn Wind Farm - - 32,340
Foundation Scotland EDF Wind farm 1,550 1,550 2,590
Community Council - micro grant - - 467
Total
3 Gross receipts from other charitable activities		 5,227 1,550 6,777 40,472
-
Unrestricted
funds
to nearest £
 -
Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 -
Total current
period
to nearest £		 -
Total last period
to nearest £
Social events 959 959 938
Disposal of surplus items 180 180 170
-
-
-
-
-
-
Total 1,139 - - - 1,139 1,108
reference error - - - reference error reference error

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £		 Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Misc Maintenance costs 3,060

3,060









5,457
Electricity 751 751 464
CommunityBuildingProject 24,463 24,463 12,795
Insurances, Leases & Licences 1,234 1,234 618
-
-
-
-
-
-
-
Total 5,045 24,463 - - 29,508 19,334
reference error - - - reference error reference error

2015-02-24-rp-accs-cs-version-excel-with-amended-cell (14)Additional notes (1)

December 2007

APPENDIX 2

SC

Additional analysis (2)

Receipts
5 Breakdown of unrestricted funds		 Unrestricted
fund 1 - enter
name of fund
below		 Unrestricted
fund 1 - enter
name of fund
below		 Unrestricted
fund 2 - enter
name of fund
below		 Unrestricted
fund 3 - enter
name of fund
below		 Unrestricted
fund 4 - enter
name of fund
below		 Total
unrestricted
funds		 Total
unrestricted
funds last period
Donations 85 85 82
Legacies -
Grants 5,227 5,227
Receipts from fundraisingactivities 959 959 938
Gross tradingreceipts -
buildings -
Rents from land & buildings -
Gross receipts from other charitable activities 180 180 170
Sub total
Receipts from asset & investment sales		 6,451 - - - 6,451 1,190
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - -
6,451 - - - 6,451 1,190
-
Expenses for fundraisingactivities 282 282 5,457
Gross trading payments -
Investment management costs -
Payments relatingdirectlyto charitable activities 3,529 3,529 1,082
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
Leases,Insurances & Licences 1,234 1,234
-
Sub total
Payments relating to asset and investment
movements		 5,045 - - - 5,045 6,539
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
-
5,045 - - - 5,045 6,539
-
1,406 - - - 1,406 5,349)
(
-
1,406 - - - 1,406 5,349)
(
-
Nature and purpose of funds

2015-02-24-rp-accs-cs-version-excel-with-amended-cell (14)Additional notes (2)

December 2007

APPENDIX 2

SC

Additional analysis (3)

Receipts
6 Breakdown of restricted funds		 Restricted fund
1 - enter name of
fund below		 Restricted fund
2 - enter name of
fund below		 Restricted fund
3 - enter name of
fund below		 Restricted fund
4 - enter name of
fund below		 Total restricted
funds		 Total restricted
funds last
period
Donations -
Legacies -
Grants 1,550 1,550 40,472
Receipts from fundraisingactivities -
Gross tradingreceipts -
Income from investments other than land and
buildings		 -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales		 1,550 - - - 1,550 40,472
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - -
1,550 - - - 1,550 40,472
-
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 24,463 24,463
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 24,463 - - - 24,463 -
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
-
24,463 - - - 24,463 -
-
22,913)
(		 - - - 22,913)
(		 40,472
-
22,913)
(		 - - - 22,913)
(		 40,472
-
Nature andpurpose of funds

2015-02-24-rp-accs-cs-version-excel-with-amended-cell (14)Additional notes (3)

December 2007

APPENDIX2 sc Section B Statement of balances Ttstki turr• T•tsl114t p•rfod lo I￿rest£ 81 C•8h lund• C•th aTr1 bmk ba18K￿l￿t siwt ¢1 yew 34.814 34.814 12A8S Surplus I IdefiEitI shcA¥n M r¥iFrts payrmnl$ 122.9141 121,5071 ath b•nk Diiinc•$ 8t•nll￿ y•4r 3S.2XI 122.?141 13.3 J4,81J gr Dwnc•sN¥th recopty qno pa)mertg LUI￿r tg n•v••lt B2 InV••tmont• •l•tt•lo ¢wrtvtvlw (tt to lo nMr•stt 83 Other wets PundthT*athY•thtyMkn WJunidu• ty) n••rqstE Tqt•l FundtafAthIth ￿￿￿1th• f￿1&t£ B5 Corrtlngent Ilabllltl•s Ya Imon•d by •n• oi tWOthithtrA on bqham olaN tho tnMtu¥ Slgnatwe S.IT.25 &11.26

APPENDIX 3 OSCR Scollish Charity Re8￿￿Or Independent examiner's report on the accounts V2 Report to the Charity name trusteeslmembers of Scatwell Communty Association Registered charity SC045102 number On the accounts of the charity for the perlod period start date Monlh April Period end date Month •Aarth Day Year 2024 D•y Year to 31 2025 Set out on pages krèmnw ts lTriude the page hurt•rn crf •Jdibcffl¥l shaetsl Respectlve The charty's trustees are responsible for the preparation of the accounts in accordance responslbllltles of with the terms of the Charities and Trustee Investment (Scthland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as anEnded). The charity trLtstees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accourts as required under section 44(1) (c) of the Act and to state whether parb'cular matters have come to rny attention, Basi5 of independent My examination is camed out in accordance with Regulatlon 11 of the 2006 Accounts examiner's statement Regulations. An examination includes a review of the accountlng rècords kept by the charity and a cornp8rison of the accounts presented with Ihose records. It also includes (rjnsideration of any unusual items or disclosures in the 8ceountS 8nd sèeks explanations frorn the trustees concerning any such matters The pr(￿lureS undertaken (k) not provide all the evidence that would be r￿U[red in 8n audit 8nd, consequently, I do not express an audil opinDn on the view given by the accounts. Independenl examinefs In the course of my examination, no matter has come to ry attention [other than that statement disclosed on the attached page'l which gives me reasonable cause to believe that in any n￿t￿la1 respect the requirements: to k￿p a￿ountIng records in accordan￿ with section 44(1) (a) of the 2005 Act and Regulation 4 ofthe 2006 Accounts Regulations. and to prepare accounts which accord with the a(xounthg r￿ordS and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or to which, in my Jpinion, attention should be rfTI'-'. artable a proper Slgned": Name: Relevant professional qualification{s) or body lif any): Address: "Please delote the words in the bfackels if they do not apply If the words do apply. sel oul those m,i+lth. fdlowing page. OSCFI will a(Trpt dgital or tywj swJnatures 'Ii, l? your attention on Ihe

APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight materfjal problems. Give here brief details of any items that the examiner wishes to disclose