Swandro-Orkney
Coastal
Archaeology
Trust
Scottish Charity Number: SC047002
Trustees’ Annual Report 01/01/25 to 31/12/25
Charity contact information
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Charity Trustees
Names of the charity trustees on the date of approval of the Trustees' Annual Report
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Names of all other charity trustees during the period, if any.
All of the above-named Trustees served for the full year and there were no new appointments or resignations.
Structure, governance and management
Type of governing document
The Trust is administered in accordance with the terms of its Scottish Charitable Incorporated Organisation Constitution and is governed by a board of Trustees.
Trustee recruitment and appointment
Charity Trusteeship is open to any individual aged 16 or over and any individual nominated by an unincorporated association, provided that the individual and organisation subscribe to the purposes of the organisation and wish to see them fulfilled. The application will then be considered by the Board at its next Board meeting.
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Objectives and activities
Charitable Purposes
The Swandro-Orkney Coastal Archaeology Trust (henceforth the Trust) was formed in November 2016 to respond to the destruction of Orkney’s archaeological sites by the sea. Orkney is a group of 70 islands with a landmass of only 975 km[2] but over 980 km of coastline, with many archaeological sites situated on the foreshore and subject to ongoing coastal erosion. Global warming, the effects of climate change and melting polar ice are promoting higher sea levels and changing weather systems with increased storminess, which is exacerbating an existing problem.
Summary of the main activities in relation to these charitable purposes
The Trust's priority project is the ongoing excavation at the Knowe of Swandro, Rousay, a possible Neolithic chambered tomb and a large settlement occupied from around 1000BC to AD1200. The Trust responds to emergency situations which arise due to coastal erosion, for example in recent years we have funded work at Cata Sands in Sanday, where a Bronze Age/Neolithic settlement was revealed by the erosion of a dune system. In September 2021 we were alerted to the presence of a probable eroding Viking boat burial at Scar in Sanday, and have undertaken the geophysical survey of the site with a view to coordinating a rescue excavation of the site, as summarised in our 2022 Annual Report.
Achievements and performance
Summary of the main achievements of the charity during the financial period.
Our main activity in 2025 was the continuation of the excavation at the Knowe of Swandro in Rousay and a summary of the excavation results may be found below.
Much of the funding for our work comes from public donations received from our supporters all over the world, many of whom have visited the Swandro excavation in person. The Trustees would like to express their thanks to all those who have so generously contributed. This support is vital to the continuing success of the Trust; our work could not continue without it.
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We would also like to thank the tour operators from Orkney and elsewhere who have included a visit to the Swandro excavation in their holiday itineraries and made donations in our support, including About Argyll Walking Holidays and Rousay Tours.
Fifty-nine grant applications were submitted by our Secretary in respect of support for the Swandro excavation, with fourteen grants awarded. The Trustees would accordingly like to express their gratitude to the following for their support (in alphabetical order): The AMW Charitable Trust; The Aurelius Charitable Trust; The Headley Trust; The James T Howat Charitable Trust; The Hugh Fraser Foundation; Orkney Islands Council Archaeology Fund; The Penchant Foundation; The Russell Trust; The Stafford Trust; The Sabina Sutherland Charitable Trust; The Tay Charitable Trust; The Turtleton Charitable Trust; The Garfield Weston Foundation; The H D H Wills 1965 Charitable Trust.
Our virtual offering, in the form of our website, Facebook page, You Tube channel, Instagram account and email newsletter continue to be our main avenues of publicising our work, informing and engaging with the wider public. Our website has open access free downloads of interim reports and more information about the excavations supported by the Trust. During the Swandro excavation season we host the Swandro Dig Diary on our website, with daily updates on our work, and this is periodically updated throughout the post-excavation season. Videos of our activities and lectures are posted on our YouTube channel, including virtual tours with key excavation specialists.
Public engagement is an important feature of our work and the Swandro excavation team welcomes visitors with free site tours at any time. The Swandro excavation project is providing a new, free, tourist attraction for Rousay with site tours, special events, open days, Living History re-enactors and lectures. Banners, leaflets and information boards direct the visitor from the nearest car park above Midhowe Tomb and along the shore increasing the visitor numbers to the site. Whilst the excavations at the nearby site of Skaill Farm were in progress, signage and leaflets directed people to both sites, thus highlighting the issues of coastal erosion beyond the site of Swandro, and extending and enriching the visitor experience. The Swandro Open Day, featuring Living History re-enactors and artefact displays, again proved to be a popular attraction, and the Swandro excavation features in a display at the newly renovated Rousay Heritage Centre. Tourism is worth around £99.4 million annually to the Orkney economy[1] and is vital to the sustainability of remote islands like Rousay. Archaeology is a major attraction with 81% of Orkney's visitors specifically mentioning an interest in
1 Orkney Islands Council: 2020 Orkney Economic Review
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archaeology as the main motivating factor in their visit[2] . Our project results in increased visitor numbers and spending, and this, together with the direct spending by the excavation team, contributes to the viability of the island's businesses and transport connections. Our work adds to Orkney's cultural heritage, and the publicity (including TV shows, Time Team specials, press and online) surrounding our excavation attracts tourists to Orkney and benefits the wider economy. The importance of the Swandro Excavation was recognised when the project won the Current Archaeology’s Rescue Project of the Year 2024 Award.
Background to the Knowe of Swandro Excavation
The Trustees would like to record their gratitude for the support of the people and business owners of Rousay, and in particular the landowners at Swandro, , without which Knowe of Swandro excavation could not proceed. Free training and volunteering opportunities are an important part of the project, and members of the public can participate as volunteers in the excavation and receive free training in recording and excavation techniques alongside archaeology students and professional archaeologists, gaining valuable experience and life skills which can be applied elsewhere. This ethos has been consistently reflected in our excavation team over the years, which, in addition to professional archaeologists, has always comprised archaeology students (both undergraduate and postgraduate) from a number of institutions together with an international team of volunteers from all walks of life, many of whom have returned year after year.
The site at the Knowe of Swandro includes a suspected 5,000-year-old Neolithic chambered tomb and a large settlement occupied from around 1000BC to AD1200 consisting of Iron Age roundhouses and Pictish buildings, together with Viking and Norse remains.
The substantial Iron Age roundhouse at Swandro, overlying the suspected Neolithic chambered tomb, is significant as it has monumental proportions and is long lived with several phases of use. Electrical Resistivity Tomography (ERT) and ground penetrating radar surveys across the whole site have confirmed that the Iron Age roundhouse was the focal point of an Iron Age Village. These surveys also suggested that approximately half of the site has already been destroyed by coastal erosion.
2 2023 VisitScotland: Orkney Islands Visitor Survey
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An almost complete circuit of the roundhouse has been traced, apart from on the seaward side where it has already succumbed to coastal erosion, showing that originally it was 20 metres in diameter. Radiocarbon dates suggest that the Iron Age roundhouse, previously thought to date to the Middle Iron Age c.200BC – AD300, is considerably older. The roundhouse has an outer casement wall, which was added some time after its initial construction. Three radiocarbon dates obtained for this secondary wall ranged between 988 – 401 cal BC, giving a Late Bronze Age/Early Iron Age construction date, and suggesting that the roundhouse, surrounded by the substantial ditch, is significantly earlier than first thought. Similarly, the radiocarbon dates obtained for the 'Pictish Smithy', thought likely on stylistic grounds to date to c.AD 300 – 800, showed that this building, with its extensive evidence for bronze and brass metalworking, including a sequence of hearths and anvils, dates to c. 38 BC to AD 81, some hundreds of years earlier than expected.
On the seaward side of the site a corbelled cell proved to be a 3-metre-deep stone lined underground chamber full of fresh water, with steps descending and a possible side cell at a lower level which could only be identified by touch due to the water level. Excavation proved problematic due to the ingress of water, and it appeared that the underground structure tapped into a subterranean watercourse; attempts to pump this dry were abandoned due to the danger of destabilising the surrounding site. It may be possible to complete the excavation of this feature at a later date when more of the above-ground section has been excavated, in the meantime it is hoped that a radiocarbon date may be obtained from a pig bone recovered from the lower fills. Rather than representing part of the side chamber of the Neolithic tomb it appears possible that this feature is similar to other 2[nd] /1[st] millennium BC underground chambers interpreted as of ritual significance.
Part of the ongoing excavation is the monitoring of the effects of coastal erosion on the site to enable future research strategies to be formulated at sites similarly affected by coastal erosion. It had been expected that major storms and high seas were the main erosive forces, but the ongoing monitoring work at Swandro has shown that daily tidal movements also have a serious impact on the archaeological remains. Tidal effects have impacted to the upper levels of the storm beach which overlies part of the site, even to areas that might have been considered to be safe due to their distance above the high-water mark. The land-based water table also runs under the beach to sea level and in winter months and wet summers this can be quite high, combining the effects of freshwater waterlogging and tidal movement. The suction created by the receding tide removes the
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suspended particles and the high-energy pressure of water from the advancing tide redeposits beach sand in the voids created by the removal of the soft archaeological deposits.
During the 2023 excavation season a detailed survey of the Westness longhouse took place, including the recording of exposed stonework and earthworks as both contour and hachure surveys. The site was originally excavated by Callander in the 1940s and later by Sigrid Kaland in the 1970s but unfortunately neither of these excavations has been published and there is no detailed plan. As it is now obvious that the Norse longhouse (or houses) are the latest phase of the Swandro settlement it was felt that a plan was essential to tie this structure into the wider archaeological context. A trench was excavated in the field behind the Swandro settlement and in line with the longhouse, outside the scheduled area. This revealed a paved surface and some midden material in alignment with the longhouse. It is hoped that some dating material may be recovered from the animal bone associated with these deposits.
The 2024 excavation concentrated on the monumental roundhouse which forms the focus of the settlement. This building exhibits a complex sequence of construction, representing several major building phases and other phases of more minor modifications. On the seaward (NW) side the roundhouse had been partially destroyed by the sea. This truncation provided the opportunity to investigate deposits relating to the earlier phase of the roundhouse, below the internal wall of an inserted wheelhouse form. Excavation revealed a series of earlier structural elements, including a substantial double-faced wall underlying the floor of the later roundhouse and unrelated to it. Pottery from these earlier deposits was distinctively different from the pottery assemblages from the later wheelhouse, having angular stone temper and a flat splayed rim, characteristic of the early Iron Age as seen from sites such as Structure 5, Tofts Ness, Sanday (Dockrill et al. 2007[3] ).
Excavation within the later roundhouse revealed a number of structural elements indicative of piers standing free of the inner wall, suggesting a phase in which the building took the form of an aisled wheelhouse. A central passage led from the long entrance, providing access to a series of ‘rooms’ around the circumference of the building and leading directly into a room opposite the entrance, containing a rectangular hearth with whale vertebra sockets inserted on either side and an intact
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floor. An unfinished whalebone weaving comb with a distinctive ‘fishtail’ handle was excavated in this room as well as a fine polished stone disc.
To the seaward side, the archaeological deposits have been truncated by the sea but excavation revealed a series of hearths indicative of some form of processing or craft work. In the room on the seaward side of the one containing the rectangular hearth, the remains of a furnace was partially excavated in 2023. In 2024 the furnace was fully excavated and recorded by archaeometallurgist Dr and confirmed to be for iron smelting.
To the landward side, a distinct room created by the use of orthostats and stone walling (Structure 5) contained a series of floors and hearths below those recorded in the previous season. These hearths, constructed against the inner wall, were again suggestive of semi-industrial processing activities of some kind. There was a distinct lack of artefacts or animal bone debris suggestive of domestic activity in this phase in contrast to the later deposits excavated in previous years, adding strength to the argument for craft specialisation and processing in this phase. The exception to this was a small copper alloy object found amongst a group of stones which seems to be a belt hook of Roman Iron Age date.
Knowe of Swandro 2025 Excavation Summary
The 2025 Swandro excavation ran from the 16[th] June until the 8[th] of August, with excavation concentrated on the large central roundhouse. The Western portion of the roundhouse had suffered from erosion, with much of the lower circuit and enclosed internal features being removed by the sea.
The truncated remains of the surviving external wall were investigated in order to determine phasing, as previous excavation had suggested earlier archaeological deposits running under the outer wall face of the roundhouse. The structural remains indicated that the outer face of the roundhouse wall was butted onto an earlier wall element. Excavation confirmed that the outer wall on the Southwest quadrant of the roundhouse was a secondary build, enhancing the thickness of the roundhouse wall and allowing for a longer entrance passage. Midden containing cultural material, consisting of animal bone and artefacts, was identified and excavated beneath this later wall. The midden butted an earlier outer wall of the roundhouse.
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Excavation of the surviving truncated deposits, judged to be the primary floor of the roundhouse, was undertaken in 2025. A primary floor consisting of small stone slabs set into a basal make-up layer formed the earliest occupation layer within the south-west quadrant of the roundhouse. This material overlay what appeared to be make-up material consisting of midden and rubble which in turn sealed a series of concentric wall alignments, which were packed by rubble. These elements appeared to be associated with eroded wall faces discovered under the high tide zone in 2015. At the time, due to their nature these wall faces were thought to possibly be elements of a Neolithic chambered tomb. This new, sealed exposure of walling contained no cultural material and the nature of construction supports the probability that this represents an earlier chambered tomb, underlying the Iron Age roundhouse.
The east room of the roundhouse, termed Structure 5, represents the best-surviving quadrant of the building as it is situated furthest inland. In previous seasons, a series of floors were investigated in this area together with stone settings representing internal divisions within the building. In 2025, excavation concentrated on the primary deposits pertaining to the roundhouse; this included a hearth base constructed against the inner wall face of the roundhouse and associated floor deposits. Within these floor deposits, a nearly complete pot of a carinated form with an incised chevron design around the upper part was found near to the Southeast inner wall face. This vessel has parallels to late Bronze Age and early Iron Age forms.
The floor deposits in Structure 5 overlaid a rubble make-up layer which seems to be the foundation layer for the Iron Age roundhouse. The excavation of this rubble revealed the tops of a series of concentric walls similar to those discovered on the south quadrant of the roundhouse.
In the adjacent North room of the roundhouse, excavation in 2025 concentrated on removing the later steps leading down into the room and excavating the remaining floor surfaces. These surfaces appeared to overlay the rubble make-up layer seen elsewhere in the roundhouse, which is interpreted as part of the original construction.
The North room was accessed by an internal passage leading from the roundhouse entrance. The Western boundary of this passage was formed by a number of orthostats which sat on stone plates and appeared to be part of the original interior arrangement of the roundhouse and entrance.
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The passageway between the inner standing walls forming the entrance into the roundhouse was investigated further in 2025. The removal of paving forming the floor of the passage revealed a Souterrain-like structure with a lintelled roof, running southwards under the passage and entrance and beyond the outer wall of the roundhouse. Excavation revealed that the sides of this feature were formed by two sets of large orthostats creating the lining inside the passage walls, with stone walling resting on these uprights. The Western passage wall of the roundhouse appears to have been a rebuild contemporary with this feature. The eastern passage wall however appears to be earlier and may be part of the entrance to the much older structure, pre-dating the construction of the roundhouse and possibly relating to a Neolithic chambered tomb, although no diagnostic cultural material was recovered. In contrast, the souterrain-like feature appears to be contemporary with the original construction of the Swandro roundhouse.
The Northwestern room, which had contained an iron smelting furnace excavated in 2023 and 2024, was investigated further in 2025. The deposits below the furnace overlay a floor surface comprising flagstones and a set upright stone which appears to have been used as an anvil. The archaeometallugist Dr Gerry McDonnell was able to identify evidence of iron smithing at this phase. This evidence suggested that smithing including fire welding, was taking place here, based upon the slag and hammer scale residue found within the floor deposits. To the south of the anvil, a stonelined tank without clay luting might have acted as a source of carbon for quenching the manufactured objects. A large hearth survived to the south of this feature.
The Western walls of the roundhouse had been removed by the sea and much of the archaeology in this area has been affected by coastal erosion. Part of a collapsed wall which had fallen northwards sealed layers of midden. These were excavated and sampled in 2025.
Excavation of the deepest stratigraphic layers was compromised by the water table and tidal coverage, making further excavation of the earliest deposits impractical.
Financial review
Statement of the charity’s policy on reserves
It is the policy of the Board to keep a reserve amounting to three months running costs of the charity.
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Details of any deficit
None.
Donated facilities and services
The Trustees would like to record their gratitude for the support of the people and business owners of Rousay, and in particular the landowners at ee without which
Knowe of Swandro excavation could not proceed. The Trustees would like to thank all businesses and individuals who have generously donated facilities and services to the Trust over the course of the year. The Trust receives ongoing support from two Trustees including storage and transportation of site equipment and trailers and the provision of a site Land Rover which is extremely useful in the transportation of both personnel and equipment to the site at Swandro. Several Rousay residents supported the 2025 Swandro excavation by the loan of equipment and provision of storage facilities for the project.
Trustee Expenses and Renumeration
No payments were made by the Trust to any of the Trustees for any purpose during 2025.
Declaration
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Enter SC No. below
APPENDIX 2
Enter charity name below
Swandro-Orkney Coastal Archaeology Trust
SC047002
| Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | Receipts and payments accounts | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| For the period from |
Period start date 01 01 2025 Day Month Year |
to | Day 31 |
Period end date Month 12 |
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 |
||||||||||||||||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | |||||||||||||||
| A1 Receipts | |||||||||||||||||||||
| Donations | 5,821 | 435 | 6,256 | 18,335 | |||||||||||||||||
| Legacies | - | - | - | - | |||||||||||||||||
| Grants | 68,250 | 68,250 | 4,000 | ||||||||||||||||||
| Receipts from fundraisingactivities | - | - | - | - | |||||||||||||||||
| Gross tradingreceipts | - | - | - | - | |||||||||||||||||
| Income from investments other than | |||||||||||||||||||||
| land and buildings | - | - | - | - | |||||||||||||||||
| Rents from land & buildings | - | - | - | - | |||||||||||||||||
| Gross receipts from other charitable | |||||||||||||||||||||
| activities | 1,544 | 3,000 | 4 | 4 | 4 | 4,544 | 44 | **7,352 ** | |||||||||||||
| - | - | - | - | ||||||||||||||||||
| A1 Sub total | A1 Sub total | 7,365 | 71,685 | - | - | - | - | - | - | 79,050 | 79,050 | 79,050 | 79,050 | 79,050 | 29,687 | ||||||
| A2 Receipts from asset & | |||||||||||||||||||||
| investment sales | |||||||||||||||||||||
| Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - Total receipts 7,365 ~~—~~ |
- 71,685 |
- - |
- - |
- - |
- - |
- - |
- - |
- - - 79,050 |
- - - 79,050 |
- - - 79,050 |
- - - 79,050 |
79,050 | - 29,687 |
||||||||
| A3 Payments | |||||||||||||||||||||
| Expenses for fundraising activities | - | - | - | - | |||||||||||||||||
| Gross trading payments | - | - | - | - | |||||||||||||||||
| Investment management costs | - | - | - | - | |||||||||||||||||
| Payments relating directly to charitable | Payments relating directly to charitable | ||||||||||||||||||||
| activities | 621 | 47,385 | 4 | 4 | 4 | 48,006 | 45,203 | ||||||||||||||
| Grants and donations | |||||||||||||||||||||
| - | - | - | - | ||||||||||||||||||
| Governance costs: | |||||||||||||||||||||
| - | - | - | - | ||||||||||||||||||
| Audit / independent examination | 80 | 80 | 96 | ||||||||||||||||||
| Preparation of annual accounts | - | - | - | - | |||||||||||||||||
| Legal costs | - | - | - | - | |||||||||||||||||
| Other | Other | Other | |||||||||||||||||||
| - | - | - | - | ||||||||||||||||||
| - | - | - | - | ||||||||||||||||||
| **A3 Sub total ** | 701 | 701 | 47,385 | - | - | - | - | - | - | 48,086 | 48,086 | 48,086 | 48,086 | 48,086 | 45,299 | ||||||
| A4 Payments relating to asset and | |||||||||||||||||||||
| investment movements | |||||||||||||||||||||
| Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 701 47,385 - - 48,086 45,299 ~~—__===—~~ |
|||||||||||||||||||||
| Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year |
6,664 24,300 - - 30,964 15,612) ( - 6,664 24,300 - - 30,964 15,612) ( ~~======~~ |
31-12-25 OSCR accounts / R&P Accounts
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APPENDIX 2 Swandro-Orkney Coastal Archaeology Trust $C047002
Section B Statement of balances
- Expendable Permanent
eae Restricted funds endowment endowment Total “ Total last period
funds funds pe
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year 28,927 158,347 187,274 202,886
paymentsSurplus / (deficit)account shown on receipts and 24,300 30,964 | (15,612) |
Cash and bank balances at end of year 35,591 182,647 218,238 187,274
(Agree balances with receipts and payments
account(s))
Fund to which asset belongs Market valuation Last year
Detaietalls
to nearest £ to nearest £
—= —
Total
Netaits Fund to which asset belongs Cost (if available) curevnilable) (if Last year
to nearest £ to nearest£ to nearest£
B3 Other assets New BV126 Box trailer Plant & Machinery Restricted | __ 2,460) 2952
Shelving for Trailers Plant & Machinery Restricted |Ll
New BV126 Box trailer Plant & Machinery Restricted 2435
2 x Mucktruck mini dumpers Plant & Machinery Restricted 2,085) 2501
Apple Ipad Swandro Excavation Restricted | 179
Total 5433
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
i — —
Total
Details Fund to which liability relates tinso Last year
to nearest £ to nearest £
— — —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name approval
_ wn rag
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31-12-25 OSCR accounts / Statement of balances
2
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APPENDIX 2
Swandro-Orkney Coastal Archaeology Trust
SC047002
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on General Fund: for general charitable purposes analysis of funds worksheets) Restricted Funds (funded from public appeals and grants from Trusts for specific purposes): (1) Swandro Excavation Fund: to pay for the excavation, post-excavation work & associated costs for the Knowe of Swandro excavation (2) Swandro excavation radiocarbon fund: to pay for radiocarbon dates for the Knowe of Swandro excavation (3) Plant and machinery fund: to buy plant & machinery for excavation use & repairs (4) Scar Boat Burial Fund : to pay for the survey, excavation, post-excavation work & associated costs for the Scar Boat Burial Project
| C3a Trustee remuneration C4a Trustee expenses C3b Trustee remuneration - details C2 Grants C4b Trustee expenses - details C6 Other information C5 Transactions with trustees and connected persons |
Type of activity or project supported | Type of activity or project supported | Individual / institution |
Number of grants made £ |
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) |
X | ||||
| Authority under which paid | £ | ||||
| If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b) |
this box | X | |||
| Nature of transaction | Number of trustees |
£ | |||
| Nature of relationship |
Transaction amount (£) |
Balance outstanding at period end (£) |
|||
31-12-25 OSCR accounts / Notes
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3
APPENDIX 2
Swandro-Orkney Coastal Archaeology Trust
SC047002
Additional analysis (1)
Analysis of receipts and payments
1 Donations
| 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 £ |
||||
| 5,821 | 435 | 6,256 | 18,335 | ||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total AMW Charitable Trust Aurelius CT Hugh Fraser Foundation Headley Trust James T Howat Charitable Trust Orkney Islands Council Achaeology Fund The Penchant Foundation Russell Trust Stafford Trust Sabina Sutherland Charitable trust Tay Charitable Trust Turtleton Trust Garfield Weston Foundation H D H Wills 1965 CT Total 3 Gross receipts from other charitable activities 2 Grants |
5,821 | 435 | - | - | 6,256 | 18,335 | |||
| - Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
- | - | - Total current period to nearest £ 1,000 2,500 6,000 5,000 1,000 7,000 2,000 1,500 3,250 1,500 1,500 5,000 30,000 1,000 |
- Total last period to nearest £ |
||||
| 1,000 | 1,000 | ||||||||
| 2,500 | 2,500 | ||||||||
| 6,000 | 6,000 | ||||||||
| 5,000 | 5,000 | ||||||||
| 1,000 | 1,000 | ||||||||
| 7,000 | 7,000 | 4,000 | |||||||
| 2,000 | 2,000 | ||||||||
| 1,500 | 1,500 | ||||||||
| 3,250 | 3,250 | ||||||||
| 1,500 | 1,500 | ||||||||
| 1,500 | 1,500 | ||||||||
| 5,000 | 5,000 | ||||||||
| 30,000 | 30,000 | ||||||||
| 1,000 | 1,000 | ||||||||
| - | 68,250 | 68,250 | 4,000 | ||||||
| - 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 £ |
||||
| Nationwide BuildingSocietyInterest | 1,520 | 1,520 | 1,890 | ||||||
| Swandro Fieldschool Fees | 3,000 | 3,000 | 2,000 | ||||||
| Gift Aid | 24 | 24 | 3,462 | ||||||
| Total | 1,544 | 3,000 | - | - | 4,544 | 7,352 | |||
| - | - | - | - | - | - |
4 Payments relating directly to charitable activities
| Unrestricted funds to nearest £ |
Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
||
|---|---|---|---|---|---|---|---|---|---|
| Swandro Excavation Consumables & Equipment | 2,418 | 2,418 | 1,706 | ||||||
| Swandro Excavation Travel | 5,386 | 5,386 | 4,380 | ||||||
| Swandro Excavation Subsistence & Accomodation | 20,342 | 20,342 | 18,940 | ||||||
| Swandro Excavation Publicity | 92 | 92 | 322 | ||||||
| Swandro Excavation Professional Services | 19,127 | 19,127 | 18,032 | ||||||
| Swandro Excavation Payments with PettyCash | - | 602 | |||||||
| Swandro Excavation Sundries | 20 | 20 | 97 | ||||||
| Insurance | 215 | 215 | 215 | ||||||
| Sundries | 126 | 126 | 725 | ||||||
| Bank &paymentprocessingfees | 280 | 280 | 184 | ||||||
| - | |||||||||
| Total | 621 | 47,385 | - | - | 48,006 | 45,203 | |||
| - | - | - | - | - | - |
31-12-25 OSCR accountsAdditional notes (1)
PAGE 15
APPENDIX 2
SC047002
Additional analysis (2)
5 Breakdown of unrestricted funds
| 5 Breakdown of unrestricted funds | |||||||
|---|---|---|---|---|---|---|---|
| Receipts | Unrestricted fund 1 - enter name of fund below General Fund |
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 | 5,821 | 5,821 | 5,080 | ||||
| Legacies | - | ||||||
| Grants | - | ||||||
| Receiptsfrom fundraising activities | - | ||||||
| Grosstradingreceipts | - | ||||||
| buildings | - | ||||||
| Rentsfrom land & buildings | - | ||||||
| Gross receipts from other charitable activities | 1,544 | 1,544 | 2,581 | ||||
| Sub total Receipts from asset & investment sales |
7,365 | - | - | - | 7,365 | 7,661 | |
| - | |||||||
| Proceedsfromsale of fixed assets | - | ||||||
| Proceeds from sale of investments | - | ||||||
| Sub total Total receipts Payments |
- | - | - | - | - | - | |
| 7,365 | - | - | - | 7,365 | 7,661 | ||
| - | |||||||
| Expenses for fundraisingactivities | - | ||||||
| Gross trading payments | - | ||||||
| Investment management costs | - | ||||||
| Payments relatingdirectlyto charitable activities | 621 | 621 | 1,124 | ||||
| Grants and donations | - | ||||||
| Governance costs: | - | ||||||
| Audit / independent examination | 80 | 80 | 96 | ||||
| Preparation of annual accounts | - | ||||||
| Legal costs | - | ||||||
| - | |||||||
| - | |||||||
| Sub total Payments relating to asset and investment movements |
701 | - | - | - | 701 | 1,220 | |
| - | |||||||
| Purchases of fixed assets | - | ||||||
| Purchase of investments | - | ||||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - | |
| - | |||||||
| 701 | - | - | - | 701 | 1,220 | ||
| - | |||||||
| 6,664 | - | - | - | 6,664 | 6,441 | ||
| - | |||||||
| 6,664 | - | - | - | 6,664 | 6,441 | ||
| - | |||||||
| Nature and purpose of funds | |||||||
| General fund | -for general charit | able purposes |
31-12-25 OSCR accountsAdditional notes (2)
PAGE 16
APPENDIX 2
Swandro-Orkney Coastal Archaeology Trust
SC047002
Additional analysis (3)
6 Breakdown of restricted funds
| 6 Breakdown of restricted funds | ||||||
|---|---|---|---|---|---|---|
| Receipts | Restricted fund 1 - enter name of fund below Swandro Excavation Fund |
Restricted fund 2 - enter name of fund below Swandro Radiocarbon Dates fund |
Restricted fund 3 - enter name of fund below Plant & Machinery Fund |
Restricted fund 4 - enter name of fund below Scar Boat Burial Fund |
Total restricted funds |
Total restricted funds last period |
| Donations | 435 | 435 | 13,255 | |||
| Legacies | - | |||||
| Grants | 68,250 | 68,250 | 4,000 | |||
| Receiptsfrom fundraising activities | - | |||||
| Grosstradingreceipts | - | |||||
| Incomefrom investments other than land and buildings | - | |||||
| Rentsfrom land & buildings | - | |||||
| Gross receipts from other charitable activities | 3,000 | 3,000 | 4,771 | |||
| Sub total Receipts from asset & investment sales |
71,685 | - | - | - | 71,685 | 22,026 |
| - | ||||||
| Proceedsfromsale of fixed assets | - | |||||
| Proceeds from sale of investments | - | |||||
| Sub total Total receipts Payments |
- | - | - | - | - | - |
| 71,685 | - | - | - | 71,685 | 22,026 | |
| - | ||||||
| Expenses for fundraisingactivities | - | |||||
| Gross trading payments | - | |||||
| Investment management costs | - | |||||
| Payments relatingdirectlyto charitable activities | 47,385 | 47,385 | 44,079 | |||
| Grants and donations | - | |||||
| Governance costs: | - | |||||
| Audit / independent examination | - | |||||
| Preparation of annual accounts | - | |||||
| Legal costs | - | |||||
| - | ||||||
| - | ||||||
| Sub total Payments relating to asset and investment movements |
47,385 | - | - | - | 47,385 | 44,079 |
| - | ||||||
| Purchases of fixed assets | - | |||||
| Purchase of investments | - | |||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - |
| - | ||||||
| 47,385 | - | - | - | 47,385 | 44,079 | |
| - | ||||||
| 24,300 | - | - | - | 24,300 | 22,053) ( |
|
| - | ||||||
| 24,300 | - | - | - | 24,300 | 22,053) ( |
|
| - | ||||||
| Nature andpurpose of funds | ||||||
| Restricted Funds (funded from public appeals and grants from Trusts for specific purposes): (1) Swandro Excavation Fund: to pay for the excavation, post-excavation work & associated costs for the Knowe of Swandro excavation (2) Swandr radiocarbon fund: to pay for radiocarbon dates for the Knowe of Swandro excavation (3) Plant and machinery fund: to buy plant & machinery for excavat Boat Burial Fund : to pay for the survey, excavation, post-excavation work & associated costs for the Scar Boat Burial Project |
o excavation ion use (4) Scar |
31-12-25 OSCR accountsAdditional notes (3)
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6
APPENDIX 3
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Scottish Charity Regulator
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Independent examiner’s report on the accounts w Report to the | Charity name trustees/members of SVWANDRO-ORKNEY COASTAL ARCHAEOLOGY TRUST Registered charity |SC047002 number On the accounts of the Period start date Period end date charity for the period Day Month Year Day Month Year 1 1 2025 o 31 12 2025 Respective | The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of | with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner | Charities Accounts (Scotland) Regulations 2006 (as amended). 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 | My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner’s statement | 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 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, | do not express an audit opinion on the view given by the accounts. Independent examiner’s | In the course of my examination, no matter has come to my attention fotherthan-that statement | 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 i ched. Signed: Date: 13/02/2026 Name: Relevant professional qualification(s) or body (if any): ~ee
*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
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose