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 charita￿8
activitie8
41,857
41,867
36,521
8.745
78.805
71,494
71,494
tota
A2 Rec8lpt• from a￿0¢ &
Invg$tment 8a1
Proc88ds Irorn sale of fixed assets
Pro&￿d5 from sal• of investments
tot•
Total r￿elpts
112,351
113.351
124,125
A3 P•ym•ni•
Expenses for fundraising gctivitl88
Gross Ir8ding payments
Inv•$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
sU￿lUs /{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
end￿mEnt
Pe￿￿￿en1
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 rèL*ip16 and
payfflenls a(xxNJnl
14.210
J4,218
40,•93
Caqh *Ad bank b4lanc•i it •1￿ ol y••r
IAw•• bthrrt•i pAymBnls
acco￿￿3))
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
AM￿￿1 th•
t• nwT•#£
B4 LlilYIIII
TMI
Amountth
85 Contlng•nt Ilabllltl•*
RelLAidBI)le Berth De
Brts
U￿9str￿ttd
221,8JO
227,947
Totsi
221,13
227.947
8lgn•d * oA•orlw•friJ•f•
on b•lwM of•ll M*tru•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•￿t￿lI0
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$S￿l3t10n 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
Tts￿1
3 Gro•• rg¢glpt• from oth•r charltsbl? g¢tlvltl••
Exp•nd•bl•
•ndowm•nt
funds
P￿n•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 Lev￿9
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•
Expt*d•bl•
•ndt7wmènl
P•rm4n4nl
endowm•Tht
rund•
R•S1dct￿
Tot41 ¢ury•nk
Tol*l 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 USerSAss￿aknlln 24-25
Page 10