APPENDIX 3
’ Independent examiner s report on the accounts V2
Report to the Charity name trustees/members of
Wee County Crafters SCIO
| Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | |
|---|---|---|---|---|---|---|---|
| Charity name Wee County Crafters SCIO |
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| Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed:** |
SC047796 | ||||||
| Period start date | Period end date | ||||||
| Day | Month | Year | Day | Month | Year | ||
| 27th | November | 2023 | to | 28th | November | 2024 | |
| (remember to include the page numbers of additional sheets) |
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| 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 (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. |
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| 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 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 viewgiven bythe accounts. |
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| 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 understanding of the accounts to be reached. |
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Name: Relevant professional qualification(s) or body (if any): 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.
- ** OSCR will accept digital or typed signatures
APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examinerwishes to disclose There are no matters the IE wishes to disc103e.
Enter SC No. below
APPENDIX 2
Enter charity name below
Wee County Crafters SCIO
SC047796
| Wee County Crafters SCIO | Wee County Crafters SCIO | Wee County Crafters SCIO | Wee County Crafters SCIO | Wee County Crafters SCIO | Wee County Crafters SCIO | Wee County Crafters SCIO | |
|---|---|---|---|---|---|---|---|
| Receipts andpayments accounts | |||||||
| For the period from |
Period start date | Period end date | |||||
| Day | Month | Year | to | Day | Month | Year 2024 |
|
| 28 | 11 | 2023 | 27 | 11 |
Section A Statement of receipts and payments
| A1 Receipts | Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment 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 | 14,293 1,250 3,422 1,200 |
14,293 | 10,625 | ||||
| Legacies | - | ||||||
| Grants | 17,036 | 18,286 | 5,200 | ||||
| Receipts from fundraisingactivities | 3,422 | 3,230 | |||||
| Gross tradingreceipts | - | ||||||
| Income from investments other than land and buildings |
- | ||||||
| Rents from land & buildings | 1,200 | 1,200 | |||||
| Gross receipts from other charitable activities |
- | ||||||
| - | |||||||
| A1 Sub total | 20,165 | 17,036 | - | - | 37,201 | 20,255 | |
| A2 Receipts from asset & investment sales |
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| Proceeds from sale of fixed assets | - | ||||||
| Proceeds from sale of investments | - | ||||||
| A2 Sub total | - | - | - | - | - | - | |
| Total receipts A3 Payments |
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| 20,165 | 17,036 | - | - | 37,201 | 20,255 | ||
| Expenses for fundraising activities | 11,995 100 |
- | |||||
| Gross trading payments | - | ||||||
| Investment management costs | - | ||||||
| Payments relating directly to charitable activities |
1,731 | 13,726 | 11,996 | ||||
| Grants and donations | - | ||||||
| Governance costs: | - | ||||||
| Audit / independent examination | 100 | 100 | |||||
| Preparation of annual accounts | - | ||||||
| Legal costs | - | ||||||
| Other | - | ||||||
| - | |||||||
| **A3 Sub total ** | 12,095 | 1,731 | - | - | 13,826 | 12,096 | |
| A4 Payments relating to asset and investment movements |
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| Purchases of fixed assets | - | ||||||
| Purchase of investments | - | ||||||
| **A4 Sub total ** | - | - | - | - | - | - | |
| Total payments Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year |
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| 12,095 | 1,731 | - | - | 13,826 | 12,096 | ||
| 8,070 | 15,305 | - | - | 23,375 | 8,159 | ||
| - | |||||||
| 8,070 | 15,305 | - | - | 23,375 | 8,159 |
APPENDIX 2
Wee County Crafters SCIO
SC047796
Section B Statement of balances
| Categories Signed by one or two trustees on behalf of all the trustees B1 Cash funds B2 Investments B3 Other assets B5 Contingent liabilities B4 Liabilities |
Details | Unrestricted funds to nearest £ 17,527 6,339 |
Restricted funds to nearest £ 17,036 |
Expendable endowment funds to nearest £ |
Permanent 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 | 17,527 | 9,368 | ||||||
| Surplus / (deficit) shown on receipts and payments account |
23,375 | 8,159 | ||||||
| - | ||||||||
| - | ||||||||
| Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details |
23,866 | 17,036 | - | - | 40,902 | 17,527 | ||
| - 1,731 | 1,731 | - Fund to which |
- asset belongs |
- Market valuation to nearest £ |
- |
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| Last year to nearest £ |
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| Details | Fund to which | asset belongs | Total Cost (if available) to nearest £ |
- | - |
|||
| Current value (if available) to nearest £ |
Last year to nearest £ |
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| Details | Total - Fund to which liability relates |
- | - |
- |
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| Amount due to nearest £ |
Last year to nearest £ |
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| Details | Total Fund to which liability relates |
- | - | |||||
| Amount due (estimate) to nearest £ |
Last year to nearest £ |
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| Signature | Total Print Name |
- | - |
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| Date of approval |
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| ############## | ||||||||
/ Statement of balances
2
December 2007
APPENDIX 2
Wee County Crafters SCIO
SC047796
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
C2 Grants
C3a Trustee remuneration
| 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 | £ |
C3b Trustee remuneration - details
C4a Trustee expenses
C4b Trustee expenses - details
C5 Transactions with trustees and connected persons
| If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b) |
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 (£) |
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C6 Other information
/ Notes
3
December 2007
APPENtILX2 l Notes Dernber 2(M)7
APPENDIX 2
Wee County Crafters SCIO
SC047796
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 £ |
||||
| Annual Membership | 3,028 | 3,028 | 2,590 | ||||||
| Weekly Subscriptions | 8,255 | 8,255 | 7,125 | ||||||
| Donations | 4,260 | 4,260 | 910 | ||||||
| Rental Income | 1,200 | 1,200 | 1,200 | ||||||
| Total 2 Grants |
16,743 | - | - | - | 16,743 | 11,825 | |||
| reference Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
- | - | reference Total current period to nearest £ |
reference Total last period to nearest £ |
||||
| National Lottery Fund | 17,036 | 17,036 | 5,200 | ||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total | - | 17,036 | 17,036 | 5,200 | |||||
| reference | - | reference | - |
3 Gross receipts from other 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 £ |
||
|---|---|---|---|---|---|---|---|---|---|
| Fundraising Activities | 3,422 | 3,422 | 3,230 | ||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total | 3,422 | - | - | - | 3,422 | 3,230 | |||
| reference error | - | - | - | reference error | reference error |
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 £ |
||
|---|---|---|---|---|---|---|---|---|---|
| Materials, Maintenance & Sundry Consumables | 952 | 952 | 4,451 | ||||||
| Printing,Website & Association & Membership Fees, | 1,469 | 1,469 | 2,457 | ||||||
| Tools, Equipment & Defirillator | 3,068 | 3,068 | 1,341 | ||||||
| Rent | 3,995 | 816 | 4,811 | 1,660 | |||||
| Building Insurance | 960 | 240 | 1,200 | 596 | |||||
| Electricity | 1,652 | 273 | 1,925 | 1,591 | |||||
| Public Liability & Contents Insurance | 401 | 401 | |||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total | 12,096 | 1,730 | - | - | 13,826 | 12,096 | |||
| reference error | reference error | - | - | reference error | reference error |
Additional notes (1)
December 2007
APPENDIX 2
SC047796
Additional analysis (2)
5 Breakdown of unrestricted funds
| 5 Breakdown of unrestricted funds | |||||||
|---|---|---|---|---|---|---|---|
| Receipts | 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 | 15,543 | 15,543 | 10,625 | ||||
| Legacies | - | - | |||||
| Grants | - | 5,200 | |||||
| Receipts from fundraisingactivities | 3,422 | 3,422 | 3,230 | ||||
| Gross tradingreceipts | - | - | |||||
| Income from investments other than land and buildings | - | - | |||||
| Rents from land & buildings | 1,200 | 1,200 | 1,200 | ||||
| Gross receipts from other charitable activities | - | - | |||||
| Sub total Receipts from asset & investment sales |
20,165 | - | - | - | 20,165 | 20,255 | |
| - | |||||||
| Proceeds from sale of fixed assets | - | ||||||
| Proceeds from sale of investments | - | ||||||
| Sub total Total receipts |
- | - | - | - | - | - | |
| 20,165 | - | - | - | 20,165 | 20,255 | ||
| - |
| Payments | |||||||
|---|---|---|---|---|---|---|---|
| Expenses for fundraisingactivities | - | ||||||
| Gross trading payments | - | ||||||
| Investment management costs | - | ||||||
| Payments relatingdirectlyto charitable activities | 11,996 | 11,996 | 11,996 | ||||
| Grants and donations | - | ||||||
| Governance costs: | - | ||||||
| Audit / independent examination | 100 | 100 | 100 | ||||
| Preparation of annual accounts | - | ||||||
| Legal costs | - | ||||||
| - | |||||||
| - | |||||||
| Sub total Payments relating to asset and investment movements |
12,096 | - | - | - | 12,096 | 12,096 | |
| 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 |
- | - | - | - | - | - | |
| - | |||||||
| 12,096 | - | - | - | 12,096 | 12,096 | ||
| cross ref error | |||||||
| 8,069 | - | - | - | 8,069 | 8,159 | ||
| - | |||||||
| 8,069 | - | - | - | 8,069 | 8,159 | ||
| cross ref error |
Nature and purpose of funds
Rent; Building Insurance; Public Liability & Contents Insurance; Electricity;creation of new Website; maintenance of workshop machines; purchase of consumables for members use; fire alarm system & extinguisher checks; continuing upgrade of workshop including LED lighting & creation of additional workspace for other woodcraft activities.
Additional notes (2)
December 2007