APPENDIX 1 oscr Period start dale M(Nth Period end date Day Ye81 From To 2024 F8b 2025 Office of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known by Registered charity number Charty's prinapal address Friends of Macduff Marine Aquarium FOMMA SC046309 clo Macduff Marine Aquarium 11 High Shore Macduff Banffshire Postcode AB44 1SL Names of the charity trustees on date of approval of Trustees. Annual Report Trustee name Office (if any} Dates acted if not for whole year lor body) entitled to appoint trustee {rf any) Chair Secretary Treasurerlmem Sec 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) Dates acted rf not for whole y Structure, governance and management Type of governing document Constitution Trustee recruitment and appointment Within the period of this Retum a physical AGM was held including an update on the Aquarium works from the Principal Architect. The existing five Trustees were unanimously re4lected. No new candidates came forward. Objectives and activities Charitable purposes Purpose. To inspire and promote understanding, appreciation. consideration, protection and conservation of Moray Firth marine wildltfe and its environment by supporting and assisting Macduff Marine Aquarium. B - the advancement of education M - the advancement of environment Summary of the main activities in relation to these objects specffic projects to directly enhance the visttor experience at Macduff Marine Aquarium, or projects to raise fvnds for future direct projects- events for members and the public., periodic newsletters for members- being part of and assisting wrth Aquarium led events- monitoring wider Moray Firth marine issues, becoming nvolved rf considered applicable. APPENDIX 1 Achievements and performance Summary of the main achievements of the charty during the financial period Organising and arranging judging of the 2025 Macduff Calendar photo competition as well as a children's art competiticn,. then formatting, printing. selling and distn"bulion of the 2025 Macduff Calendar- organised and funded further 'Fishfinderf sheets for visitors- members, emailed Newsletters" chaired the Ethics Committee for the Aquarium., continuing consultations with Aquaiium staff and archrtect about the plans for the ongoing Aquarium development., equipping the new Leaming Room and purchasing ftrture public viewing telescopes, having been successful with the Coastal Communities Challenge Fund. Financial review Brief statement of the charity's policy on reserves FOMMA seeks only to maintain a positive balance to cover routine operating costs, or as savirKJ for future projects. The large donation received at the end of the last accounting period has been allocated as a Restricted Fund. and the monies are in an interest bearing account pending the abilty to use the funds in line with the donor's wshes- the donor is aware that due to the planned Aquarium refvrbisknent the fvnds are likely not to be used until next year. Details of any defiat This year resuhed in netther any substantial surplus nor defieit. The Aquarium was either preparing lo close, or was closed, for the whole accounting period. We continued with the annual Macduff Calendar and those proceeds cancelled out the 11 % eontribution we made to the eosts of equipping the new classleommunty r¢)om', as small amount of that work was not completed until after the end of this accounting period. Donated facilities and services lif any) All the Trustees and some of the members have freely given their time and effort to support the activf(ies of FOMMA. APPENDIX 1 Other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's Iruslees Signaturels) Full namels) Position le.g. Chair) Chair Secfetary Date 31$1 Oct 2025 31sI Ocl 2025 Enter SC No. below APPENDIX 2 Enter charity name below **SC046309** ## **Friends of Macduff Marine Aquarium** |||||**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**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||Period start date|||||||||Period end date||Period end date||||||| |||**For the period**
**from**|||1
Day||Mar
Month||||2024
Year|**to**|Day
28||Month
Feb|||||Year
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 £**||**to nearest £**|**to nearest £**| |**A1 Receipts**|||||||||||||||||||||||| |Donations||**280**|**280**|||||||||||||||**280**|**280**|**280**||**3,198**|| |Legacies||||||||||||||||||**-**|**-**|**-**||**-**|**-**| |Grants||**23,166**||||||||||||||||**23**|**23**|**23,166**||**-**|**-**| |Receipts from fundraisingactivities||**5,800**||||||||||||||||**5**|**5**|**5,800**||**4,380**|| |Gross tradingreceipts||||||||||||||||||**-**|**-**|**-**|||| |Income from investments other than|||||||||||||||||||||||| |land and buildings||**194**|**194**||**486**|**486**|**486**|||||||||||**680**|**680**|**680**||**417**|**417**| |Rents from land & buildings||||||||||||||||||**-**|**-**|**-**|||| |Gross receipts from other charitable|||||||||||||||||||||||| |activities||||||||||||||||||**-**|**-**|**-**|||| |||||||||||||||||||**-**|**-**|**-**|||| |**_A1 Sub total_**|**_A1 Sub total_ **|**29,440**|||**486**|**486**|**486**||**-**|**-**|**-**||**-**|**-**|**-**|**-**||**29,926**|**29,926**|**29,926**||**7,995**|| |**A2 Receipts from asset &**|||||||||||||||||||||||| |**investment sales**|||||||||||||||||||||||| |Proceeds from sale of fixed assets
**-**
Proceeds from sale of investments
**-**
**_A2 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total receipts_ 29,440**
**486**
**-**
**-**
**29,926**
**7,995**
**A3 Payments**
~~—=——~~|||||||||||||||||||||||| |Expenses for fundraising activities||**3,418**||||||||||||||||**3**|**3**|**3,418**||**2,125**|| |Gross trading payments||||||||||||||||||**-**|**-**|**-**|||| |Investment management costs||||||||||||||||||**-**|**-**|**-**|||| |Payments relating directly to charitable|||||||||||||||||||||||| |activities||**26,604**||||||||||||||||**26**|**26**|**26,604**||**942**|**942**| |Grants and donations|||||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|||| |Governance costs:|||||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|||| |Audit / independent examination||||||||||||||||||**-**|**-**|**-**|||| |Preparation of annual accounts||||||||||||||||||**-**|**-**|**-**|||| |Legal costs|Legal costs|||||||||||||||||**-**|**-**|**-**|||| ||Other|||||||||||||||||**-**|**-**|**-**||**94**|**94**| |||||||||||||||||||**-**|**-**|**-**|||| |**_A3 Sub total_**|**_A3 Sub total_ **|**30,022**|||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|**-**||**30,022**|**30,022**|**30,022**||**3,161**|| **A4 Payments relating to asset and investment movements** Purchases of fixed assets **-** Purchase of investments **-** _**A4 Sub total**_ **-** _**Total payments**_ **30,022 - - - 30,022 3,161** ~~SSS SS~~ _**Net receipts / (payments)**_ **(582) 486 - - (96)** ~~=~~ **4,834 A5 Transfers to / (from) funds -** _**Surplus / (deficit) for year**_ ~~——————~~ **(582) 486 - - (96) 4,834** APPENDIX 2 **Friends of Macduff Marine Aquarium** **SC046309** |**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 £**
**9,679**
**582)**
**(**|**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||**10,278**|||**19,957**|**16,286**| ||Surplus / (deficit) shown on R&P account
less "other assets" change||**486**|||**96)**
**(**|**3,671**| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**9,097**|**10,764**|**-**|**-**|**19,861**|**19,957**| |||-|
-|
-|
-|
-|- 1,163| |||||**Fund to which**|_0_
**asset belongs**|**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 £**| ||Balanceheld byAquarium||Unres|tricted|||**2,118**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which l**|**-**|
**-**|**2,118**| ||||||**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**| ||||||||31-Oct-25| ||||||||31-Oct-25| ||||||||| APPENDIX 2 **Friends of Macduff Marine Aquarium** **SC046309** ## **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**|Cash funds held in one current account, a savings account, and a Paypal account.
Note: in previous years additional funds were held in a ring-fenced account by Aquarium, but this was
refunded during this period.
The savings account opened last period is now used principally for our one Restricted Fund, plus some
remaining interest (interest earned has been split in proportion between the Unrestricted and Restricted
portions in that savings account). Notice has been given to close this account, with transfer January 2026, as
we anticipate the Restricted Fund will be used.
.|Cash funds held in one current account, a savings account, and a Paypal account.
Note: in previous years additional funds were held in a ring-fenced account by Aquarium, but this was
refunded during this period.
The savings account opened last period is now used principally for our one Restricted Fund, plus some
remaining interest (interest earned has been split in proportion between the Unrestricted and Restricted
portions in that savings account). Notice has been given to close this account, with transfer January 2026, as
we anticipate the Restricted Fund will be used.
.|Cash funds held in one current account, a savings account, and a Paypal account.
Note: in previous years additional funds were held in a ring-fenced account by Aquarium, but this was
refunded during this period.
The savings account opened last period is now used principally for our one Restricted Fund, plus some
remaining interest (interest earned has been split in proportion between the Unrestricted and Restricted
portions in that savings account). Notice has been given to close this account, with transfer January 2026, as
we anticipate the Restricted Fund will be used.
.|Cash funds held in one current account, a savings account, and a Paypal account.
Note: in previous years additional funds were held in a ring-fenced account by Aquarium, but this was
refunded during this period.
The savings account opened last period is now used principally for our one Restricted Fund, plus some
remaining interest (interest earned has been split in proportion between the Unrestricted and Restricted
portions in that savings account). Notice has been given to close this account, with transfer January 2026, as
we anticipate the Restricted Fund will be used.
.|Cash funds held in one current account, a savings account, and a Paypal account.
Note: in previous years additional funds were held in a ring-fenced account by Aquarium, but this was
refunded during this period.
The savings account opened last period is now used principally for our one Restricted Fund, plus some
remaining interest (interest earned has been split in proportion between the Unrestricted and Restricted
portions in that savings account). Notice has been given to close this account, with transfer January 2026, as
we anticipate the Restricted Fund will be used.
.| |---|---|---|---|---|---| ||**Type of activity or project supported**
Nograntspaid out byFOMMA||**Individual /**
**institution**|**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)||||| ||**Authority under which paid**||||**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||If no expenses were paid to any charity trustee during the period then cross this box
(otherwise complete section 4b)||||| |||**Nature of transaction**||**Number of**
**trustees**|**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||**Nature of relationship**|||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end(£)**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| APPENDLX2 Friends of Macduff Marine Aquariurn SC046309 Additional analysis {11 Ats)atyslsof re¢etMs and payments 1 Dona￿Tr5 UnreslnctBd Exppndab ndowment P8trnaThDnt R88lnCtgdfu￿d Totsl cutrent Totslla&t per￿d fund& to to 98 415 Amaz(￿ smi SLndrydonabons 30 2.758 3,198 182 192 Toial 2 Grants U￿re￿1[1Cted RqslriCtodfu￿lS Total cutrent TotsllaJt np.r￿ lo neweilE to nea￿¢£ tonew¢￿£ Toiai 3 Gross r•e•lpts Irom al￿rCharIta￿o acOvhks u￿r?$￿￿1ed Expwthb ndowment Pe￿aTren1 R&slnCtBdfu￿d Totsi cwtrem ponod Totsiiasi per￿d nd& tonewiÈtt to tonewo•1£ 4 PakThents ￿latI￿O dlre¢tly to dwiiable a¢tM¢les UnrestiictBd Expgndab endowment PBtrnaThonl Re8lnCt8dfu￿d Totsl cutrent Totslla&t to FL*finder*￿et5 1xts￿e playewipment GCCF woject ror c*sr¢tsm kii ￿01￿$¢(￿$ 81T 125 26.068 26.36B Toial 26, SC046309 Additional analysis121 S Or4aKdo*m of unr•sirtei•d T4*al fund￿L￿p￿￿ R￿1 119B fyarts fyosstralfw receyts 194 194 139 Sub 7.117 Pt(t*Jsfvw s*olfixed as*ts Sub to& 7.717 18 3A18 tra(knry pw rnaTwent(E&5 Pa￿ rdabrydiroctytoclw** 2&f l>yvem¥Ke costs L•JalC(￿S CaTdrnatt￿ Svb total 1161 PLrCtMseSoff￿ ay&ets PLtch3sedvwesknents Sub toial 3,161 582 Tr4DsIwsioi ¢tr•miiwM1S 5¢1fPlllSI{oeikiiJ rory¢ar 582 Nature and ur se offvnd5 FOMMAMainlan50n￿￿￿E U[￿￿tr￿Jf￿￿.1￿￿l11Ch rtsth3nawRÈsthtsi FLThtslrK)ne tris wttll.ate for. FO pr(qe(ts. eg V#dthtC*th. ￿e￿I￿d$￿alEtyff0r IrttrrA rAry*S ENDfx2 Friends of Macduff Marine Aquarium SC046309 Additional analysis13} 6 Broakdr*¥m of r•strict•d funds t￿￿De10￿ l*yFLmd Lgst Logauos Grarts R￿C frvm I￿￿r&I$l 1>0sstradiw receipts 278 Incomfrom (th8rthan land and ￿ld1 Rents fromla)J8 buldirys Suts iotai 486 278 ReceSptsfroma$sei& sdes p￿￿￿tr(M saleolfixed as8ets 5aleofitNe5trnEtts Sub lotal 416 278 l¥oss tradiry pa￿￿tS Inv8strn8lltmanag8m8nt costs Payr(*nts rdair¥J direcdy￿cl￿lableaCtsm1e5 AUdrtl1￿e￿￿￿￿￿exarnI￿akn Legal c¢sts Hll Stth total asw and Inv4$DW￿l lolal H￿re￿tsI￿ay￿Prts) 416 278 Transftrs to 1 (fr¢mi fvnds SU￿/(￿•￿¢rt) foryear 218 NafUl* at)0 TUthOS In 2023 M￿mad&a Lkntmbon ￿ ￿￿￿ryo1 hBrlatg It ISLEod fora to ￿Scar￿, a d￿ll￿g￿¥￿ Mary. aidthch conbnu8 to be fr￿1[￿ pEt￿l[￿the r0fthshn￿rt0fth￿AwanUTr plann8d bythe C(X￿1 Nofitd APPENDIX 3 OSCR ish ch￿lly Re%ukior Independent examinerfs report on the accounts R•porttoth• Charty rpn trusteeslmember5 of Frlend$ of Macduff PAarlne Aquarium Registsred charity SC046309 number On the accounts of the Charity for tho period per￿ start date Kk>rfh PerirAI ené dale Month Yeaf Yeor Mar 2024 to 28 Feb 202S $81 oul on paoès (rnrrnrtwlo ThbJd•lfve pAg• Resp•ctiv• rnsponsibilities of trustws and examiner The chanty's tru51ees a￿ ￿$[M)nSIble for the preparalion of the accounts in accordAnc8 wrth the temis of the Chanlies and Twslee Investment (Scolland) 2005 Act and the Chartiies AC￿UnIS Iscolkqnd) Regu￿tionS 200e. The cthanly Iruslees ￿ns￿ler that the audrt req￿rement of RegulalK)n 10(11 (d> of the Accounts Regulations does not apply. It Is my responsiknlrty lo examine the accourrts as requife(l under section 4411) Icl of the Act ana to slate whether parnculaf matters ha¥e coffe lo my attention. Basis of Independent My examination is carried out in accord8nce with Regulation 11 of the Charities ¢xaminer's slatemont Accoutrts (Scollandl ReQuIat￿n$ 2006 An examination indudes 8 rewew of the 9￿ntIn0 records keKM by the chanty 8nd 8 comp#rison of the aceounls presented with thosè records. M aLs0 indLMles (x)ns¥Jeralion of any unusu81 rtpms or disciosures in the acC￿nIS and seeks 8xplanalions from the lrnslees c0ncem1￿d any such matt8ry3. The procedures undertaken do not provwje 811 the eMdenc£ that Wou￿￿ be required in an audtt and. ¢￿Se4Uent1y. I do ncl express an audrt opinion on the accounts. Indfrpondenl examin•fs In Ihe uJursÈ ol my ex8min81ion. no matter has come to my attention lolher than thal Slalemerrt dlsclosed on Ihe attacheo page'l 1. which oives me re890nable c8use to believe thal in any rnAlèrial respect the requirpments". lo keep a¢¢ounting records in a(xoryJance wilh Section 44(11 (8) of the 20D5 Act and ReguLg1i)n 4 of the 2CK)6 Accouffls R9Julat￿n$, and lo prepare accounts which accord with the ac¢ounting records arKI comply with ReguLalDn 9 01 the 2C￿ Accounls RwJukqtK)ns haNe not teen nw, or to wh£h in my opinio￿. atIent￿on should t)e Orawn In ortler io enable a proper Slgn¢d.' Name.. Relevant professi(￿al qualificaiionls) or b¢)dy (If anyi.. Address.. 'P￿8$• d¢ht• Iheword8in L*•£ke￿ Il¢tiry TJJ apw. tri￿ worus oj arw. t*r w ir¥)se m411W8 wix*I nave com•to yow attention on tha fiAlowing p8￿. APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief d•tails of any items that tho examiner wishes to disclose