Orkney Sea Angling Association SCIO Scottish Charity No. SCO46649 Trustees’ Annual Report and Financial Statements For year ended 31st October 2024 



## Table of Contents 

|Contents|Page|
|---|---|
|Trustees’ Annual Report………………………….|1-6|
|Independent Examiner’s Report……………..|7|
|Statement of Receipts and Payments………|8|
|Statement of Balances…………………………….|9|
|Notes to the accounts……………………………..|10|





oscr,-
Period start date
M￿th
Year
Period end date
Year
To
31
10
2024
offi￿ of the Scottish Charty Regulator
Reference and administration details
Charity name
Other names charity is known
by
Registered charity number
Charl￿S principal address
Orkney Islands Sea Angling Association SCIO
As Above
SC046649
2 Buttquoy Place
Kirkwall
Orkney
P05tcode KW15 IJN
Narnes of the charity trustee5 on date of approval of Trustees. Annual Report
Trustee name
Office Irf any)
Dates acted if
not for whole year
{or body} entitled to
appoinl 1rustee Irf any)
Chairman
Treasurer
Secretary
T￿￿tee
T￿￿tee
Tnjstee
Trustee
Trustee
Trustee
10
Trustee
11
12
13
14
15
16
17
18
19

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)
structure, governance and management
Type of governing document
The organ￿tIOn is a SCIO. It is govemed by con5tttubon, in whKh are thè
purposes and administralion awangew￿nts.
Thè organlsalfion was regkstered as a Charlty by th8 InLand Ravanua on 24th Junè
2016
Trustee recruitmenl and appointment
The organisation5 trLt5tees are aFpointed or reappointed al the annual general
meeb.ng and can hold office for a minimum of 1 year. Members of the committee
shall rets.re annually at the AGM but thè commrttaa shall have p￿￿orS to Co-opt and
appoint should a vacancy occur during thè year.
The Ofkney I￿and Sea Angling Assoaation is run completety by vdunleers and
th& managament c£Jmmrtt8e mèats rogularfy 1hroughout the year.

Objectives and activities
Charitable purposes
The proviS￿n of recreabonal faulffj'e5 and acb"VTb"es by provKling opportunth'es to
take part in sea angling and boat tn.ps in the Orkney Isles whatever the abilrbes.
physical condtbons, agg aThJ sox of parudpants to ben&fft tholr hoamh and
wellbeing.
Summary of the main activilies
in relation to these objects
The main acbvth5 of the organisatK)n ￿ to organi5e sea angling trip5 through-
rt the year. These are divided into competitions and pleasure days. The 7
CoM￿tIbonS each year. Thg competrb.ons also d8cide qualifies to fish for
Orknéy in the intertounty with Shèuand ead) yèar. Plèasuré days tan involve
catthiThJ Yor the table.. or tying new areas or species to target. Beginners have
delpJht just in catching mackerel on s1rings of feather lures. before trying for
bfigger such as Ilng aThJ cod.
The clubs toat Wdcome How￿, an elderly converted tra￿er. and requires an
annual refft and paint Mthere she ts lffted onto the pier in Stromness for several
wèeks in spring. Most all of the maintenanee to wooden parts (hull, dècklng,
wheelhouse and accomrrK)datK)nl. and painting 15 carried out by club members.
Safety certrficates and equipment are maintsined by one of the dub skppers.
induding th& boars MCA tesb"rg.

Achievements and performance
Summary ofthe main achievements
of the charity during the financial
period
To continue to keep the dub boat Welcome Home, in a oood stste of repair for
usage Ihis year. and complete maintenance work that could ba achievad. Tho
major boat safety survèy duè this yèar has beèn complètèd and a lot of repalr
WO￿ was done the hull along with ￿11 repaint and engine servicirrfJ.
Thls has cost a lot èxtra thfis yèar aThJ has put a straln on Ihè club flnancès but
Iwfulty. a gc<KI summer slhwkl allow plenty oftriP5 whith will boost the funds.

Financial review
Brief statement of the charity's policy Because we are depended on the Welcome Home to operate. we can have
on reserves
issues with breakdoknTrs and s￿nS￿o rèpairs. Also tho dub is waathor
Ikpendant and thls can affèd Ihè club funds.
We ty and keep a dub balanco over the year of at18ast £5Cth and have £1frJOO
banked prbor to any m4or reffiVgJThey.
has worked tyjt gNen inftation. we are at r￿k fallirrfJ bekw these figures.
Details of any deficit
Donated facilits.es and services (if any) Th& b.ma and skn.ll grven by M￿nbO{S towards th& maintenanca ol the 'Welcoma
Homè. allows thè tontinuing usè of a dub boat. Skippèrs and trèw, who both
r￿1ve payment al a greth le55er rate than commercial vessels. make the trips
possible. and dub membws keep a weather eye out at all b.mes to keep the boat
sal8 365 days a year. in all weathars.
Charter sea arKJling work by the Welcome Home, also essential to fund the
boars costs. This charters must be bwked. organised and hor￿ured for people
wm) trav81 Irom t)gar and far. some rètumltvJ year alter ￿[.

other optional information
Declaration
The trustees declare that they have approved the trustees. re￿1 above.
Signed on behalf of the charity's trustees
Signature(s)
Full namelsl
Position (e.g. Chair) Chair
Treasurer
Date 2310712025
30106Q025

oscr
Orkney Islands Sea Angling Association SCIO
SC0246649
Receipts and payments accounts
For thè pèrlod
from
to
io
2024
Section A Statement of receipts and payments
Unrgstllcted
Rgstrictsd
fund
fund
ppndable
endowmgnl
funds
PermaneDI
ondowmgnl
fundts
Total funds last
perlod
currant perfod
tonMrovtE
A1 Recol
Donations
820
820
282
Grant
Fleceipts frorn ￿ndraIsIn
Gro86 trading re￿p18
Income frorn invesimenL8 Olher than
3.204
3,204
4,206
106
so
Ren15 ftotm L4nd & buildiw$
Gross re¢olp18 from Other (tharfia￿8
6.105
6,105
3.fj32
Al Sub tolal
12.94J
3.204
16,147
8,070
A2 Ra¢tiM• lyom a••et &
Inv•8tm•nt ••l•ts
Proceeds ffom 881e of fixed a88ei•
Procaodi from •Bl• of Inv4Bim£nls
A2 Sub ioial
To14ir•e•lpt8
12,943
3,204
16,147
8.070
A3 Payrn•nt•
Exponsas for fundr818ing 8Ctiwtl••
Gr035 trading payment¥
Inveslmeni managemenlcosla
Payman￿ relaiing directly Its th8riiÈb1è
2Q
820
sio
3,996
3.204
9,502
Granlg ond éon41bn4
GovomBnce CCA818'
Audit I Indbp8ndenl exafflinaknon
PrepBrglion of annu81 accoun15
Lwl costs
Other
120
120
A3 Sub £0181
4.936
3,204
8,140
10.132
A4 P•ym•nts r•l•ting to aoièt Ind
Inv4stTh?nt movernents
Purth•$esol fixed a5$01$
Purch888 of ￿¥S￿lmo￿lS
A4 Svb tolol
Totslpeyments
4,936
3,204
8,140
10,132
8,007
8,007
12.0621
A5 TranBf8r& to I Ilroml funds
Sury)lus/(deflcitJ foryear
8,oa7
a,a07
2,Q62

Orkne
Islands Sea An
Section B Statement of balances
ling Association SCIO
SC0248649
ReXrtct¢dfund¥
endow7neM
nds
lorteartstÈ
Totil 145t pthDd
D&tsUs
fund5
t¢
toK4reslt
lone41¢Stt
Bl Ca$h fuDd•
bsnk ba*nces olye
2,453
4.515
Swpluiljdefic5tI on
paymenis
8,007
&.OQ7
12.0811
b•l•nE•¥•t •nd ofye41
10,460
10.419
y•ir
B2 Invwtrn•n15
uMtv•1￿¢#
o#iii
Punl
C￿101￿￿*t4•1
LI￿¥*￿1
È3 Oth•r
Wekom bo
SQ,QDa
30,ODQ
3Q.000
Amryithd¥•
T￿•
D•t&ii#
LI￿￿••t
86 Contlngènl IlabllM•g
Blgn•dbyon•0rl%wtrU•l￿•
oat•
app￿1
12
14lrJ2

Orkney Islands Sea Angllng Assoclatlon SCIO
SC0246649
Section C Notes to the Accounts
¢1 Natur8 and purpose of
fund6 (m8y b8 sia16rJ ort
#rtotysis oflund3 work5hecf31
Un￿strI￿18d fund4arÈ Ihcwthal may b8 Bl Ihty oflhetrnslees in furtherance dlheobi#ts of
1￿charity.
Communrty M8n181 Heath & wdf8r6 Fund- oroni r¢¢*wd ts eartyoui r4pak5 &7¢ milnloTrgnco on Ihe
'Welcom Home boAI
Type of Ectlvlty OF project suppDrt•d
4di
C2 Grdnts
Toul
C3a Tru•t•• r•mun•ratlon
Ckne Skipper. who is also o trusiee, recelved remun8rallon due ia Ih8lrqu8llfie•iions obi•lned ¢ul
Ith IM ¢harty.
Al (*8CU8Blon8 regardlng remuneralon8 take p18¢e under Our ¢onflicl of interest procedures.
C3b Tr￿t￿ r•munoratlon-
dotail•
1,780
2 IN$teeB re¢•iv8d r•movry•d during th8 yèÉr
Nurnb•rol
Iiu•tq
C4b frust80 expen#••-
detalls
91
70
41
Nature of rplailon5hlp
Natur• of transactlon
¢5 Transa¢tiDns wtth
tru8to6s and ¢onn•¢
partons
Nla
C6 Other infonTr8tlon
Nl8

**Independent Examiner's Report** to the Trustees of Orkney Islands Sea Angling Association SCIO, registered charity number SC046649. 

I report on the accounts of the charity for year ended 31 October 2024, set out on pages 8-10 

## **Respective responsibilities of trustee 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 2006 Accounts Regulations.  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 explanation 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 

- 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 understanding of the accounts to be reached. 

Signed Date 


Address Voluntary Action Orkney ‘Anchor Buildings’ 6 Bridge Street Kirkwall KW15 1HR 

7 



## **APPENDIX 3** 


|**Report to the**<br>**trustees/members of**<br>**Registered charity**<br>**number**<br>**On the accounts of the**<br>**charity for the period**<br>**Set out on pages**<br>**Respective**<br>**responsibilities of**<br>**trustees and examiner**<br>**Basis of independent**<br>**examiner’s statement**<br>**Independent examiner’s**<br>**statement**<br>**Signed**:**<br>**Name:**<br>**Relevant professional**<br>**qualification(s) or body**<br>**(if any):**<br>**Address:**|**Independent examiner’s report on the accounts**<br>**V2**|**Independent examiner’s report on the accounts**<br>**V2**|**Independent examiner’s report on the accounts**<br>**V2**|**Independent examiner’s report on the accounts**<br>**V2**|**Independent examiner’s report on the accounts**<br>**V2**|**Independent examiner’s report on the accounts**<br>**V2**|**Independent examiner’s report on the accounts**<br>**V2**|**Independent examiner’s report on the accounts**<br>**V2**|**Independent examiner’s report on the accounts**<br>**V2**|
|---|---|---|---|---|---|---|---|---|---|
||ORKNEY ISLANDS SEA ANGLING ASSOCIATION|||||||||
||**SC0246649**|||||||||
||Period start date|||||Period end date||||
||Day|Month|Year|||Day||Month|Year|
||01|11|23|**to**||31||10|24|
|||||||||||
|||||||||||
||The charity’s trustees are responsible for the preparation of the accounts in accordance<br>with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the<br>Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees<br>consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations<br>does not apply. It is my responsibility to examine the accounts as required under section<br>44(1) (c) of the Act and to state whether particular matters have come to my attention.|||||||||
||My examination is carried out in accordance with Regulation 11 of the 2006 Accounts<br>Regulations. An examination includes a review of the accounting records kept by the<br>charity and a comparison of the accounts presented with those records. It also includes<br>consideration of any unusual items or disclosures in the accounts and seeks<br>explanations from the trustees concerning any such matters. The procedures undertaken<br>do not provide all the evidence that would be required in an audit and, consequently, I do<br>not express an audit opinion on the viewgiven bythe accounts.|||||||||
||In the course of my examination, no matter has come to my attention [other than that<br>disclosed on the attached page*]<br>1.<br>which gives me reasonable cause to believe that in any material respect the<br>requirements:<br>•<br>to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and<br>Regulation 4 of the 2006 Accounts Regulations, and<br>•<br>to prepare accounts which accord with the accounting records and comply with<br>Regulation 9 of the 2006 Accounts Regulations<br>have not been met, or<br>2.<br>to which, in my opinion, attention should be drawn in order to enable a proper<br>understanding of the accounts to be reached.|||||||||
||||||<br>**Date:**||`24/02/25`|||
|||||||||||
|||||||||||
||`VOLUNTARY ACTION ORKNEY`|||||||||
||`6 BRIDGE STREET`|||||||||
||`KIRKWALL`|||||||||
||`KW15 1HR`|||||||||



* 

