2022-10-30-accounts - Iona Orthodox Night-Shelter Association

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APPENDIX 3 Independent examiner’s report on the accounts

Report to the Charity name trustees/members of Iona Orthodox Night-shelter Association

Registered charity	SCo46523
number
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year 1 November 2021 to 31 October 2022
Set out on pages	(remember to include the page numbers of additional sheets)

Respective responsibilities of trustees and examiner	The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. 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 the
	Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement	My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review 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 concerning 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 accounts.
Independent examiner’s statement	In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page*] 1. which gives me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordance with section 44(1) (a) 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 he accounts to be reached.
Signed:	Date: 30 December 2023
Name:
Relevant professional
qualification(s) or body	Research Financial Administrator
(if any):	University of Glasgow

Address:

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose NA

Enter SC No. below SC046523

APPENDIX 2

Enter charity name below

Iona Orthodox Night-shelter Association

				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		November			2021	to	31		October				2022
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 £
A1 Receipts
Donations
Legacies		19,889													19	19	19,889
Grants		-	-												-	-	-
Receipts from fundraisingactivities		-	-												-	-	-
Gross tradingreceipts		-	-												-	-	-
Income from investments other than
land and buildings		-	-												-	-	-
Rents from land & buildings		-	-												-	-	-
Gross receipts from other charitable
activities		-	-												-	-	-
															-	-	-
*A1 Sub total*	*A1 Sub total*	19,889		-	-	-	-	-	-		-	-	-		19,889	19,889	19,889	-	-
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - Total receipts 19,889 - - ~~SS~~											- -	- -	- -		- - - 19,889	- - - 19,889	- - - 19,889	- -	- -
A3 Payments
Expenses for fundraising activities
Gross trading payments		-	-												-	-	-
Investment management costs		-	-												-	-	-
Payments relating directly to charitable	Payments relating directly to charitable
activities		-	-												-	-	-
Grants and donations
		-	-												-	-	-
Governance costs:
		-	-												-	-	-
Audit / independent examination		-	-												-	-	-
Preparation of annual accounts		-	-												-	-	-
Legal costs		-	-												-	-	-
Other	Other	Other-	-												-	-	-
															-	-	-
**A3 Sub total **		-	-	-	-	-	-	-	-		-	-	-		-	-	-	-	-
A4 Payments relating to asset and
investment movements
Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments - - - - - - ~~SSSSs~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	19,889 - - - 19,889 - - 19,889 - - - 19,889 - ~~==>>>>~~

APPENDIX 2

SC046523

Iona Orthodox Night-shelter Association

Section B Statement of balances

Details		Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permane endowm funds to neares	nt ent t £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year		19,889					19,889
Surplus / (deficit) shown on receipts and payments account
donations							-
							-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details		19,889	-	-		-	19,889	-
	-	19,889	-	-		-	- 19,889	-
				Fund to which	asset belongs		Market valuation to nearest £	Last year to nearest £
							-
							-
							-
							-
							-
Details			Fund to which	asset belongs	Total Cost (if avail to neares	able) t £	-	-
							Current value (if available) to nearest £	Last year to nearest £
							-
							-
							-
							-
							-
							-
							-
							-
							-
Details				Total Fund to which l		-	-	-
					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 £
							0
							0
							0
				Print Name	Total		-	-
								Date of approval

								30 July2022

Iona Accounts 31 October 2022 / Statement of balances

December 2007

APPENDIX 2

Iona Orthodox Night-shelter Association

SC046523

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

The funds registered by the end of July 2022 come from donations. The purpose is to use them to fulfill the charity goals (Orthodox skete on the Island of IONA and the organization of other charitable activities).

Type of activity or project supported	Type of activity or project supported	Number of grants made £	Number of grants made £
			0
			0
			0
			0
			0
		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			£
			0
			0
			0
			0
			0

If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)		this box
	Nature of transaction	Number of trustees	£
			0
			0
			0
			0
			0
Nature of relationship		Transaction amount (£)	Balance outstanding at period end (£)
			0
			0
			0
			0
			0

C6 Other information

Iona Accounts 31 October 2022 / Notes

December 2007

APPENDIX 2

Iona Orthodox Night-shelter Association

SC046523

Additional analysis (1)

Analysis of receipts and payments

1 Donations

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 made bycheque and cash/bank transfer	70				70
					-
					-
					-
Total 2 Grants	70	-	-	-	70	-
	reference Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	reference 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 £
	-				-
	-				-
	-				-
	-				-
	-				-
	-				-
	-				-
	-				-
Total	-	-	-	-	-	-
	-	-	-	-	-	-

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	-	-	-	-	-	-
	-	-	-	-	-	-

Iona Accounts 31 October 2022Additional notes (1)

December 2007

APPENDIX 2

SC046523

Additional analysis (2)

Additional analysis (2)
Receipts 5 Breakdown of unrestricted funds	Unrestricted fund 1 - enter name of fund below	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	70				70
Legacies	20,200				20,200
Grants					-
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	20,270	-	-	-	20,270	-
					cross ref error
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	20,270	-	-	-	20,270	-
					cross ref error
Expenses for fundraisingactivities	381				381
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	381	-	-	-	381	-
					cross ref error
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	381	-	-	-	381	-
					cross ref error
	19,889	-	-	-	19,889	-

					-

	19,889	-	-	-	19,889	-
					-
Nature and purpose of funds
The funds available by the 30th of July 2019 come fr Orthdo	om donations and h x Skete on the Islan	ave as purpose the organization of O d of IONA where pilgrims could find s		rthodox religios ac helter.	tivities and the ach	ievement of an

Iona Accounts 31 October 2022Additional notes (2)

December 2007

APPENDIX 2

Iona Orthodox Night-shelter Association

SC046523

Additional analysis (3)

Receipts 6 Breakdown of restricted funds	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 fundraisingactivities					-
Gross tradingreceipts					-
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
The funds availabl	e by the 30th of Oct	ober 2017 come fro	m donations and ar	enot restricted.

Iona Accounts 31 October 2022Additional notes (3)

December 2007

APPENDIX 1 oscr Period start dale Month Novern ber Period end date Month October Year From 2021 To 31 2022 Office of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known by Registered charity number Charity's principal address lona Orthodox Night-shelter AssOation l.O.N.A SC046523 2b Pentland Park, Loanhead, Midlothian Postcode EH20 9PA 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 {or body) entitled to appoint trustee (if any) Deceased Sept 2021 deceased Chair Treasurer until 291512016 Secretsry. Wice Chair(VCI Treasurer VC since 291512016 since 291512016 sinee 291512016 since 291512016 since January 2022 since June 2022 10 11 12 13 14 15 16 17 18 19 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 foy Tmhole 291512016 until 161612017 3011012017 until 81412018 structure, governance and management Type of governing document The charity is a Scottish Charitable Incorporated Organization ISCIOI which was registered on the 5th of May 2016. The governing document of the chaiity is The Constitution of IONA Orthcxjox Nighl-shelter Association11.O.N.A.} SCIO. The governing document comprises 95 articles and has specffic sections on General matters {articles 1-131, board {charily tswsteesl larticles11441). decision- making by charity trustees (article 43-581. decision-making by charity stees as members lart 59-801, administration (art 81-891 and miscellaneous (art -951. Trustee recruitment and appointment The initial tharrty trustees were the indniiduals who signed the charity trustee declaration fomis which accompanied the application for incorporation of the organization with effect from the day of the incorporation Ilona constitution article 17). Trustees can be elected at any point by the board by way of a resolution passed by a majority vote at a board meeting {lona constitution article 18)- The minimum nThber of trustees is three and the maximum is 12 lartide Objectives and activities Charitable purposes The main goal of the l.O.N.A. charf(y is.. 11 to establish, operate and maintain a Celtic Orthodox Christian place of worship on the Island of IONA. Additional goals of the charity include 21 the advancement of religion, 31 the advancement of community develcyment and 4} the advancement of heritage and culture. Summary ofthe main activities in relation to these objects In relation lo the objectives stated atove. the charity wll organize the followng activities.. The charity aims to rent already existent accommodation and subsequenlty to buy or build a place of worship. The place of worship will provide free ovemight accommodation to Orthodox pilgrims and also lo those interested in the lona's Celtic Orthodox Tradits"on. 2) The IONA place of worship wll be a place of contemplation. prayer and study of Orthodoxy. The Orthodox values wll be spread through a series of future activities such as distribution of leafiets. Christmas cards. CDS. organvzalion of religious conferences. 3) The IONA place of worship wll also provide a social space for developing ccmmunity links between orthodox pilgTims and others interested in Orthodoxy. 4) The charity will spread awareness about the lona's herrtage and culture through its activities and publicity materials lch were printed at the end of 2017 and January 2018.

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period The chariws AGM meeting was held on the 7th of July 2022. AII cOespondence has been resumed lo phone calls, WhatsApp conversations and group e-mails. IONA trustee5 have agreed in July 2022 on plans on how to proceed aboul activities needed in order lo fulfil the aims of the charity= 11 This year the charity has welcomed bNo new trustees as the fomier chair and one trustee have sadly passed away. We aim to increase the number of trustees over the next year5. 21 We aim to donate a substantial amount to the building of an orthodox monastery in the UK, which will be named after St. Columba. The reason behind the donation is that our founding chair was involved in the setting up of an Orthodox Communty in Invemess. 31 The charity aims lo make on-line progress over the Coming years by organising the following actNiities'. Distribute the rest of IONA leaflets to a wide (on-line) audience Produce a CD wth earols or the liturgy of Saint Columba Organize a religious conference about the life of Saint Columba and the discovery of his cell on the island of lona. Financially support Orthodox programs linked lo l.O.N.A's goals We aim to connect the websf(e of the charity {htt ..Ilwww.i-o.n- a.or ) to the web service for charities lotal givinglnowdonate. 41 The charity total funds as of 16 April 2022 were 19.889 GBP all coming from donations. No changes to the account have been registered since.

Financial review Brief statement of the charity's policy on reseNes l.O.N.A has no wlicy on reserves. This should be reviewed at AGM'S. Details of any deficit NA Donated facilities and services (if any) NA APPENDIX 1 other optional information

NA Declaration The trustees declare that they have approved the trustees. report above. Signed on behalf of the charitys trustees Signature{sl Full name{sl Position (e.g. Chairl Treasurer Date 31 October 2022