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2024-11-30-accounts

APPENDIX 1 oscr Peric*J start date Period end date Dty Frcm 01 12 To 24 Office of the Scottish Charlty Regulator Reference and administration details Charlty name Other names charity is knovffl 28 Grixjp Observed SCIO Reglstered charlty number Charltys prlnclpal address SC046094 Namés of thé charlty trusttts on dats of apwoval of TrnBt•8s' Annual R•1 Name of person {or body) entltled to appolnt tru•t•o lff ￿) T￿￿ts0 name Offlcè {If any) Dates acted If not for whole year 12 13 14 1S 16 17 18 19 20

APPENDIX 1 Reference and administration details Names of all other charlty trustses durlng the prfod, If any, Ifor example. th08e who roslgned part way through the flnanclal porlod) Structure. governance and management Typ8 ol govemlng document A vrtitten consti￿110n ￿rtaInIng to the duties and aims of the Charity. Tru$ts• re¢rulbMnt and oppolntsn•nt Trustees will be aPPCMnted onty after a written application has been re￿iVed and their suitability & eliqibility has been verified and voted on by Lwrrent tw)ard of Irustees. Objectives and activities Charltable purposes Preserving the history of the Royal Observer tsps th8 advancement of education, heritage, uJlbJre and science. Summary of the maln actlvltles In relallon to these objects Provmjing &y￿at￿)nal talks, Itterature aThJ guided wsits for the general public rdatirvJ to the Royal Observer Corps and their role in both the se￿Id Worfd War arKI the Cdd War. The advancement of heritage by preserviTrJ the Royal Observer C￿S Group & Sector Control bunker at Cra*Jiebams in DuTrJee and other Royal Observer Corps sites served by the 28 Group Contrc4 Bunker. The archiving of related materials & inf0mla￿n to enable futuTr research.

APPENDIX 1 Achievements and performance Summary of the maln achlevements of We were at4e to run three Ma1￿ tow weekends during the year as well as the charfty durlng the flnanclal period many smaller-scale wivate tours induding a highl suc￿$$fUl s ecial tour which induded a visTt from malisl UKWMO Sector c(￿trOller and ROC comms expert Fundraising activ[￿$ prrAluced g(M>J resutts, but V•E fett some campaigns like FacebTh birlhday fvndraisers produced Pr￿er results than before because doncKs are faong a harder financial dimate. Further enhancements have been made to the exhibits, we have a new HD projector for the canteen, new mannequins and display cabinets arnl we have stsrted preparatr)ns for restr)ring a radio mast. We have hosted ovemight visits for local gn)up5 of Cadets, Scouts and Guides. We also hosted the Scottish Avobm Museum Group AGM. We received a large (x)Ilecb"on of ROC fc¥mer OLwrver Off¢e ui nt and ephemera from We had a disabilty actess rewt prcKluwJ to slart imkyovements to our facililies for disatAed visitors. We wsited Invemess to ojle¢i the ROC 30 Grcup Sign frcn an ex- We tr￿sted Aberdeen DJS frc*n Vlrtual 13)th N￿￿ for a 4 day '&)thamanay' event indudinq DJ streams and a Ilve band. Financial review Brlef statement of the charlty's pollcy on reserves We currenty IK)Id a reserve of£3550 whKh may flLthte over the next finarmial year as our of th)nali(ms varies. Delalls of any deficlt Currently we have Th) defKiL Donotsd fa¢llltlo8 and $onrl¢os (Ir any) Electrical installatK)n & Maintenan￿ services a￿ ￿]11 freely donatsd by n (Eledri¢al Contr&knrsl Ltd. Fire extiNJuisher servicin donated at cost of materials only by Stewart Ramsay cperatives. (bnates the monthly Costs of web hostirvJ for the charity website and a charity grant from Microsoft c()vers the email hosting within Office365.

APPENDIX 1 Other optional information Over the financial per￿ r¥)ted atove. we have been able to c4)ntinue to operate the restorati￿ project with funds donated from various sources. Our main financial {￿tribUt￿)nS come from dOnat￿￿S rec*ived from friends & family and our S￿al media followers. We hold public liabiltty insUrar￿e permits access by the general publ￿. Declaration The tNstees declare that they have approved the trustees. report above. Slgned on behalf of Ihe charltys truslees Slgnature{sl Full namelsl Posftlon (e.g. Chalr) tArector Chainnan Datè 05107125 0￿7125

Enter SC No. below SC046094

APPENDIX 2

Enter charity name below

28 Group Observed (SCIO)

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 sta rt date Period e nd date
Day Month Year to Day Mont h Year
01 DEC 2023 30 NOV 2024
Section A Statement of receipts and payments
A1 Receipts Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total funds
current period
to nearest £		 Total funds last
period
to nearest £

Donations		 6,170 6,170 9,088
Legacies -
Grants -
Receipts from fundraising activities -
Gross trading receipts -
Income from investments other than land
and buildings		 -
Rents from land & buildings -
Gross receipts from other charitable
activities		 2,120 2,120 2,490
-
A1 Sub total 8,290 - - - 8,290 11,578
A2 Receipts from asset & investment
sales
Proceeds from sale of fixed assets - -
Proceeds from sale of investments -
A2 Sub total
**Total receipts **		 - - - - - -
8,290 - - - 8,290 11,578
A3 Payments
Expenses for fundraising activities 2,683 2,683 2,521
Gross trading payments -
Investment management costs -
Payments relating directly to charitable
activities		 -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
Other -
-
**A3 Sub total ** 2,683 - - - 2,683 2,521
A4 Payments relating to asset and
investment movements
Purchases of fixed assets 6,837 6,837 8,993
Purchase of investments -
**A4 Sub total ** 6,837 - - - 6,837 8,993
Total payments
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
9,520 - - - 9,520 11,514
1,230)
(		 - - - 1,230)
(		 64
-
1,230)
(		 - - - 1,230)
(		 64

APPENDIX 2

28 Group Observed (SCIO)

SC046094

Section B Statement of balances 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 £
3,550
1,230)
(		 Restricted funds
to nearest £		 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 3,550 4,666
Surplus / (deficit) shown on receipts and
payments account		 1,230)
(		 64
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details		 2,320 - - - 2,320 4,730
-
-
-
-
-
-
Fund to which Fund to which asset belongs Market valuation
to nearest £		 Last year
to nearest £
Details asset belongs Total
Cost (if available)
to nearest £		 -
-
Current value (if
available)
to nearest £		 Last year
to nearest £
Details Total
Fund to which li		 -
-
-
ability relates Amount due
to nearest £		 Last year
to nearest £
Details Fund to which li Total
ability relates		 - -
Amount due
(estimate)
to nearest £		 Last year
to nearest £
Signature Print Name Total -
-
Date of
approval

APPENDIX 2

28 Group Observed (SCIO)

SC046094

Section C Notes to the Accounts

C3a Trustee remuneration
C4a Trustee expenses
C4b Trustee expenses - details
C6 Other information
C5 Transactions with trustees
and connected persons
C3b Trustee remuneration -
details
C1 Nature and purpose of funds
(may be stated on analysis of
funds worksheets)
C2 Grants		 PL insurance = £549.85 Various Donations £6,169.9
Purchases equiment £3,933.77 Work Weekend £2,217.86		 PL insurance = £549.85 Various Donations £6,169.9
Purchases equiment £3,933.77 Work Weekend £2,217.86		 6 Subs/fees £1,68
Tours -£ 1705 .		 2.68
00
Type of activity or project supported Individual /
institution		 Number of grants
made		 £
Total -
If no remuneration was paid during the period to any charity tr
cross this box (otherwise complete section 3b)		 ustee or person conn ected to a trustee
Authority under which paid £
If no expenses were paid to any charity t
complete section 4b)		 rustee during the period then cross this bo x (otherwise
Number of trustees £
Nature of relationship Nature of transaction Transaction
amount (£)		 Balance
outstanding at
period end (£)

APPENDIX 2

28 Group Observed (SCIO)

SC046094

Additional analysis (1)

Analysis of receipts and payments

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 6,170 6,170 9,088
-
-
-
-
Total
2 Grants		 6,170 - - - 6,170 9,088
-
Unrestricted
funds
to nearest £		 -
Restricted funds
to nearest £		 - - -
Total current
period
to nearest £		 -
Total last period
to nearest £
-
-
-
-
Total - - - -
- - - -

3 Gross receipts from other charitable activities

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 £
Tours Weekend/Filming/W Weekend 2,120 2,120 2,490
-
-
-
-
-
-
-
Total 2,120 - - - 2,120 2,490
- - - - - -

4 Payments relating directly to charitable activities

4 Payments relating directly to charitable activities
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 £
-
-
-
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -

APPENDIX 2

SC046094

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts Unrestricted fund
1 - enter name of
fund below
6,170
2,120
8,290		 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 6,170 6,170 9,088
Legacies -
Grants -
Receipts from fundraising activities -
Gross trading receipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities 2,120 2,120 2,490
Sub total
Receipts from asset & investment sales		 8,290 - - - 8,290 11,578
-
Proceeds from sale of fixed assets - 198
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - 198
8,290 - - - 8,290 11,776
-
Expenses for fundraisingactivities 2,683 2,683 2,521
Gross trading payments -
Investment management costs -
Payments relatingdirectlyto charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 2,683 - - - 2,683 2,521
-
Purchases of fixed assets 6,837 6,837 8,993
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 6,837 - - - 6,837 8,993
-
- - - 9,520 11,514
-
- - - 1,230)
(		 -
-
- - - 1,230)
(		 -
-
Nature andpurpose of funds

APPENDIX 2

28 Group Observed (SCIO)

SC046094

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts 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 -
Receipts from fundraising activities -
Gross trading receipts -
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		 - - - - - -
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - -
- - - - - -
-
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 - - - - - -
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
-
- - - - - -
-
- - - - - -
-
- - - - - -
-
Nature andpurpose of funds

APPENDIX 3 OSCR ReRulaior Independent examinerfs report on the accounts tnt•wlmemb•rs of 28 GROUP OBSERVED ISCIO) number On the accounts of the charfty lor th• pgrtxl PerlcJ erKI date Month OECEIIBER 20ZJ Mc¥)Ih NOVEKIBER 2024 Sèt out on pagos Rgsp¢th The thariws trustees are restJ)nsitAe for the Preparation of the a¢xcNJnts in a￿(￿ance r•sponwbilrtw ol syith the t8ms ofthe Chartbes Trustee Investtn8nt IScotsThJl 2005 Act a￿1 the Charities Accwnts (SI￿18nd) Regulations 2LX)6. The thanty trustees corw(ler that thg audrt r8quirement d Re¢JJlatK)n 10(1) Id) of the Acoyjrts RO3￿a0￿$ does rot appty. It Is my reskXnsbW to exanNne the ar￿Unts as required under sectlon H(1) lo> of the Act and to stste wh8ther parti¢JJlar matteTr twve ¢xMne to my attendon. Basls of hKlepend•nt My examination is c2rried cxrt in a(xthanc viith Rèjulation 11 of the Chaities •x•nin•rfs stat•m•nt ACc￿nts IScolaThJl Regulati￿S 21J)6. An examinat'on indujes a review of the acwunting records kept by the thanty and a comparison of the atxounts Fiesellted with tt￿se records. It also indud8s consid•ral#)n ofany unusual items cff dithures in th8 ac￿uTrts and seoks explanations from the tsustees cOrK￿ning any such matter5. The prcc8Jures undortaken do not provKle all the evitsnce It￿t woukl Lp required Fn an audit and, CA)nSeq￿n11y, l (k) Th)t exFess an audit opink)n on the acojunts. Indo￿nd0Tht •xamIn￿8 In the cwrse of myeyamination. no matter has come to rny attent¥Jn [othw than that 1. giv8s m8 reas)nabb Ca￿ to bdieve that in any mrial respect the requirements: to keep accountir¥J recfjrds in aC￿d￿n￿ wilh sec4ion 44(1) (a) of th8 2005 Act and RewlatH)n 4 01 the 20￿ Ac0)￿ts RegulatFons. af¥J to prepwe atxx)unts which a￿X)rrI whh the a(xounlkng rec￿d5 aTKI tt)mity wbth Regjlatth 9 of the 20[6 Aco)Lmts Regulaltons have rK)t been rf or to which. in my opinion, attenti{￿ shoulé btr thawn in or(*r to a Fxopgr h2d. t•: P4ame: Relevant professlonal quallll&itknls) or b (Many): Addr•ss:

APPENDIX 3 Disclosure section (%wnF48te rf the examiner n8eds to huhlight n*ial problem8. Glvo here brlef detslb 01 any Items that tho •xamln•r wlsho$ to