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 frc*n 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 tn*t•wlmemb•rs of 28 GROUP OBSERVED ISCIO) number On the accounts of the charfty lor th• pgrtxl Perlc*J 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 reskX*nsbW 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 exF*ess 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 m*rial 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