APPENDIX 1 OSCR Period start date Day. onlh Year From 1 01 APril 2024 Period end date Month Year Maich 2025 Day 31 To Scottish Chaiity Regulator Office of the Scottish Charity Regulator Reference and administration details Charlty namo Other names charity is known by Reglstered charlty number Charfty's prlnclpal addro8• LERWICK MARINA USERS ASSOCIATION SCIO SC045502 4 Burgh Road Lerwick Shetland Poslcode ZE1 OLB Names of the charlty trustees on date of approval of Tru8t008' Annual Report amo0 porson lor l)ody) ontitled to -Alf any). . appo.lnt trusts• Tru8tee name OfflGQ lff any) Date8 acted If not for whob y•ar Chairman Vice Chalr Treasurer Secretary 10 11 12 13 14 15 16 17 18 19 20
APPENDIX 1 Reference and administration details Names of all other charity trustees durlng the period, if any, (for example, those who reslgned part way through the financial period) Namo ats8 If'not'for whoh year Structure, governance and management Type of governlng documont Scottish Charitable Incorporated Organisation {SCIO) since 18 March 2015 Trustee recrultment and appolntment Trustees are elected from the membership of Lerwick Marina Users Association SCIO at each AGM. Objectives and activities Charitable purposes The advancement of public participation in sport, the provision of Recreational facilities or the organisation of recreational activities With the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended Summary of the main activities in relation to these objects The organisalion develops the Lerwick Marina as a community asset for public recreational boating and encourages the sport of boating. It provides secure floating pontoon moorings, a vessel launching and retrieval facilities, onshore vessel storage and low-cost workshop maintenance space for members and non-members use. It provides free public slipway services.
APPENDIX 1 Achievements and performance Summary of the maln achievements of the charity durlng the flnancial period The Association has been busy with the up keep and tidy ness of the marina facilities. 2 skips were ordered at different times during the year and members have helped clear up the shed and boat yard of any rubbish and unused items which freed up space both in the shed and yard. Maintenance of pontoons and walkways continued over the year. Work has started on replacing and repairing the slipway to enable easier access and more safety for all persons using the area. Financial review Brlef statement of the charlty'8 poII¢y on reserves The trustees have examined the charity's requirements for reserves in light of main risks to the organisation. They have established a policy whereby the unrestricted funds held by the charity should be £20,000. However, the trustees recognise this sum may only be achieved by building on reserves through operating surpluses. Detalls of any deflclt Donated facllltles and service8 (if any)
APPENDIX 1 Other optional informatlon Declaration The tru8t006 declare that they have approved the trustees, report above. Slgned on behalf of the charity's trustees Slgnature(s) OSCR wlll accopt dlgltal or typed slgnatures Full namelsl Posftlon (e.g. Chalr) Chairman Treasurer Date 25109125 26109126
APPENDIX 3 OSCR kollish Cknrily Re8iilalor Independent examiner's report on the accounts Rèport to the tru8tea8lmomb8r8 of LERWICK MARINA USERS ASSOCIATION Reg18terod char5ty SC045502 number On tho a¢count8 of the charlty for the period Period start date Month Period end date Month Day Year Day Year 01 April 2024 to 31 March 2025 Set out on pages 7-10 Respectlve The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of Ihe Charities and Trustee Investment {Scotland) 2005 Act and the tru8tees and exam5ner 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 Ihe Act and to state whether particular matters have come to my attention. Bas1$ of Independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examlner's statement Regulations. An examination includes a r8view 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 conceming 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 given by the accounts. Independent examlner's statement In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page. which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting record8 in accordance with section 44(1) la) 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 have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understsnding of the accounts to be reached. Slgned: Datg: 30191a5 Name: Relevant professional qualification(sl or body (if iridcpendcnt Exatlliiicr any): Addre88: Voluntary Action Shetland Market House 14 Market Street Lerwick ZEI OJP Page 5
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 Page 6
APPENDIX 2 Enl&1 SC 140 below LERWICK MARINA USERS ASSOCIATION SCIO SC045502 OSCR Receipts and payments accounts For tho 100 from Scottish ChaTty ReRiitsior to oi 2024 31 March 2028 Section A Statement of receipts and payments Unrestrl¢ted R•strlcted fund8 fund$ Expgndabl• èndowment fund¥ P¢rmanent endowm•nt funds Total fund• curr•nt rI0 Tothl fundj laot perlod to n•ar•st e t)•4r••¢£ to n•4rnBt£ 10 n•4rt•t£ to nfr4vMI£ A1 Ree•l Donations Leg8rie8 Grants Receipts from fundraising 8Ctivili8S Gross trading r8caipts Income from inv8Stm8nt¥ olher than land and buildings R8nts frorn 18nd & buildings ross r8CeiPts from other charita8 activitie8 41,857 41,867 36,521 8.745 78.805 71,494 71,494 tota A2 Rec8lpt• from a0¢ & Invg$tment 8a1 Proc88ds Irorn sale of fixed assets Pro&d5 from sal• of investments tot• Total relpts 112,351 113.351 124,125 A3 P•ym•ni• Expenses for fundraising gctivitl88 Gross Ir8ding payments Inv•$tment rnBn8gement costs P8ymènls lating directly lo chori18ble 7.078 7,076 4,084 59,959 sg.gsg 76,912 Grants and donation$ Governance Costs". Audil l ind8pendenl •xaminAlion Pieparation ol annual 8ccounls Lega1 eosls Other 180 180 140 Loan Repayment A3 Sub total 11,918 79,133 11.918 2.298 79,133 B3,432 A4 Paymonts relatln9 to se1 and InveN¢ment movements Purchases of fixed assets Purchase of investments A4 Sub total Total p•yments 79.133 79,133 83,432 34.218 34,218 40,693 A5 Transfers to I Ifroml funds sUlUs /{deficll) foryear 34,218 34,218 40.693 LervAck Marfna Users A8sociatlon Paoe 7
APPENDIX2 LERWICK MARINA USERS ASSOCIATION SCIO Section B Statement of balances SC045502 Vnr¢•irf lund• Expenlib endmEnt Peen1 Totil cwrT•ni R•¥bI¢i•dfw• lo nyarMt£ Iq •M•r•#£ 81 C06h lundA Cash and Wk at stwt ofyèÈr 130,179 13D,179 89.486 Surwus I Idgfioll rèLip16 and payfflenls a(xxNJnl 14.210 J4,218 40,•93 Caqh Ad bank b4lanc•i it •1 ol y••r IAw•• bthrrt•i pAymBnls acco3)) 164.317 184.397 IJO,179 FwdlD vknlth l•Mt tAark•lwlukttOh L•>wr B2 InvMtmoni• Tol•l 4r DelailB BJ Oth•r 1•ts Yol•l O¥wiity AM1 th• t• nwT•#£ B4 LlilYIIII TMI Amountth 85 Contlng•nt Ilabllltl• RelLAidBI)le Berth De Brts U9strttd 221,8JO 227,947 Totsi 221,13 227.947 8lgn•d * oA•orlw•friJ•f• on b•lwM of•ll Mtru•tee Slgn•lur•" prtntNam• D•t• of •pprov•l ?4 SWoThthr?025 L•¥mtkAtsma 24-25 Ll
APPENDiX 2 LERWICK MARINA USERS ASSOCIATION SCIO SC045502 Section C Notes to the Accounts C1 Nature and purpose of fund8 (may be slated on analy&s offunds worksheels) JI funds are unrestricied. Typg ol actlylty or proloct 8UPPOrtod Indlvldu•l I Irb•tlI0 Numb•rol grnnt• made C2 Grants Tot•1 C3a Trn8ta• r8mun•rntlon If no remuner8llon w88 pald durfng the p&riDd ID any charlty trustee or p¢rson connected lo a Iru81ee cross this box lolherwise complete section 3bl AuthorTrty under which paid C3b Trustso romun•ratlon . detalls 8.082 1,031 C4a Trustse éxpenses If no exp8n8e8 were p8ld lo any chadty Iruslee durfng Ihe period then crovJ thi8 box lotherwise complete section 4bl Numbor ol C4b Tru•tse expen•e• - detsll8 Tr•nMcdon l•nc• oyt•t•ndlng It Nature of relationshl Na141rtr of transactlon CS Tran¥actlon8 wlth trustees and connected persons C8 Other Infomiatlon LeTh¥k* Ilèrina Users A$Sl3t10n Z4.25 Page 9
APPENDIX2 LERWICK MARINA USERS ASSOCIATION SCIO SC045502 Additional analysis {11 ATraly¥ls ol Mcalpts and payments l Donatlons UnreBtrlGt•rt fundi Expend4bl• •ndo¥Yment fund Total cuvr•nt p•rtod RMtrf¢l•d lund •ndowm•nl ndo T•t•l laBt perlod io n••r••i t io Total 2 Grants TOt41 ¢urYeni hinrfA r•il£ Tot411••ip•rfod t• n••rn114 Tts1 3 Gro•• rg¢glpt• from oth•r charltsbl? g¢tlvltl•• Exp•nd•bl• •ndowm•nt funds Pn•Trt •n¢awm•nl fund• Vrsr••trt¢i fundl R••trt¢i•d lund• p•rfod Tol•l l•At p•rlod t• n••r•ii £ Subscdplions Malnienancè Levles Insurance Lev9 9,240 31.B96 5,46S 8,789 5,OB8 250 404 5,463 3,398 1,490 71,498 9,240 Jl,898 5.485 6,799 5,088 200 32,972 Slolaae Incomo 7.817 3.393 167 758 Mel8rM8lds Coin Melers VAT Recovef8d Cr8no Hlrè Lg19 Payfflelll8 5,463 3,J98 1,490 71.495 Total 7S,J67 4 Payments r•latln9 dlrectly to eharltable ac¢lvltle• Unre•lrf¢l•d lund• Exptd•bl• •ndt7wmènl P•rm4n4nl endowm•Tht rund• R•S1dct Tot41 ¢ury•nk Toll lisi r••1 E io n••fV41t Reni l Rale5 1 Walfrr ChNrge$ Traclor H0151 C051s Loan Repaymeni InsurarKe and O¥erGhwge 2,348 15,136 11,916 4,892 6,354 125 2.346 15,lJO 11,918 4,092 6,J54 125 2,Z96 S,#84 5,785 Melermaid F. O-I"I"Oi Mainien8n¢e Po$lage I SlalK)nary PonloDn Costs Ciedil Card MachSne Honorariuffl Broadband MISC SliplPièr Repair ).767 J32 2,069 3,787 J32 2.669 482 6,613 472 1,222 12,150 68.478 682 5.919 6,613 472 1.222 12,150 64.478 8.064 492 106 10,110 79,Z07 Total i+0n¢*•r1•r t•fprqncB BThor ieleMn¢e•rtor LerY¢ Marina USerSAssaknlln 24-25 Page 10