2025-01-31-accounts - Graemsay Community Association SCIO

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oscr,- Perichj stsit date PerioKt end date Year Year .02 31 01 2025 Office oftsw SLXXtish Charfty Regulator Reference and administration details Chathy nam8 Graemsay Communfty A550Ciation SCIO by Registsred charfty number SCIO 8C048081 Gragmsay Orkney Postcodo KW16 3NG Namls rf th• tfUSt•a on dats of appmval rf Tntht••$' Annual R•port not for Twhol• y••r (or body) entill•d to 4ppolnÉ tnwl•• (W any) Chair 41h June 2024 Chatr 4 June 2024 Secr8t8ry Tr885urer Commttee member CommKte8 member 4"June 2024 Commttee memljer 1Q 11 12 13 14 15 16 17 19

Objectives and activities Charilable purposes The Charitable purposes of the organisation are Ihe advancement of Cttrzenship and Communr(y Det0pment & Advancement of Enwronment81 Protection or Improvement, primanly but not exdusively in the island of Graemsay and S SLtffoundlng a8. One of the main 11$ of thai#y i5 the njnning of th8 islands communty (nlre. They chadty organbses various social events throuohout the year for the benefft ofthe community. 8ummary of the main activili In rnlalion to these objects Graemsay Community AssocTralion SCIO has Ofganised social aclivriies for the islands and has made substanlial improments to the islands comrnurbity centr8. The objects ot the association are to- PrDmote the benefit of the inhabJt8nts of the Island of Graem58y by as50cialing the Ioc81 authorfties, voluntary OffJanisations and inhabiiants In a rxjmmon effort to 8dv8nce eduethion and prowde faalities in the interests of social welfare and leisure lirne occupatlon, with the obi8d of imwovtng the ¢xrtdit40ns of life of the rslander5. And- To secure Ihe establishments and m8inlen8nce of a community cntre and other community facilities in co-op8r8tion wf(h the local 8Vthortty Achievements arid performance Summary ofthfr maln hle¥ents of The Comrnuny Assoclollon OT9aThised r)Uf usual Bvènts durfno Ihe y8ar the tharlty duty the flnandal perlod induding our Hatst Home, a Christmas party and Nativlty sece then Hogmanay party to whicth all the islanders, family and friends were inwted. V¥e (lebrated the 80th blrthd8ys of Iwo of the ladies on the island, one at the end of 2024 8nd thè othèr 81 the teginning of 2025 and both of these were held In the H811 which had been SLtlt8bly de¢oral8d for the occasion and B superb buffet was provlded by the Islanders. The presenLE of two musicians from Kirkwall ensured Ihat tKJlh these evenings went wAh The ladies craft aftemoons have corrtinued and we agaln took p8rt in Bag The Bruck. VKÈ are pl8nning on h8vino É summer dance or barbeque and are hoping to make more use of our television and DVD with some on-line qurLzes and fdm nw3hts. have had more g8mes nkJhts with pool, darts, domlno8s 8nd cants on offer as well as the occasional qulz nioht. Everyone on the island inwted to these gathwinqs and family and frierrds are aFw8ys welcome.

Financial review Brfef slai•ment of the charlty's pollcy This is an oryani5ation run by VDlunteer5. The cx)mmittee ensurBs that on rnSgTV85 there are enough funds lo cover tnsur8nce and heating costs for the hall and for Tunning cos15 & repairs. Trustees believe that 6 tfK)nths njnning eosts is an appropriate level of enes in OfrleT to cOr the timing differences between receipts and payments and io alkmf for any unextEcted expendTtur8 on Ihe hall. Allhowjh Ihere was a larger de11 iasl year, Ihe bank balance slill fal whhin Ihis limiL D¢lails of any d•ficlt Donated la¢llltl•s and servl¢es (If any) The charity would Ilke to r8cognise Énd Ih8nk tho lime and commftmenl glven lo It. by its many volunleers. If il were not for these voluntee, the orrJanisation woukl not e51. and the many servloeslath'wtles h anS and oanIseS on the k%laTrJ, woukl not lake place. The Communrty Associalion woukl like lo thank the Orkney Islands Councll & Ihe Graemy Hoy and Walls Comrnunlty Councll lortAe funding receI¥j throughout the year. This money has allowed for part paymenl of irksurnnce costs funding towards hokjlng the Christmas Party. Dec,lar8tlon Th• INsl•M d•clar• that Ily hav• apprDv•d th• INsl••s' rnport abov Slgn•d on b•half of th• charlty'j tru¥t••¥ Slgnaturel$) Full nam9161 Poshlon le4. Chalr) Treasurer Dale

rfty ffnarKl•l 0d 1hrul the year. (Xher •V• yeai I7 luthd a sport8 day. qoq and bry) n4hts and OLW regttsr N•bYty rv5ce. also slart•J an LthrS pffle nb whKh on a rt •1£19.897 • • CDF grart 01£19.91D. Ile•• • wr• #bb& ID Ctynmurity H•Jl h[V4 Jy•m aT1 1 ¢4JMpoffj toit wer• •lwJ In51311bd. W• hav• a mora ¢¢mbrtaèi• H411 to mert Ni Ind oTre thBt 1151 f<rThnyyi•rnto IMt g•rMTrMon8rTr 9rth)y. trj the CorDnwvlnB In 3YJY21 lv• b••n uMIA b) l •v•nts wknj to tht our as Iri • U4 i•m•nl olth• polky J h •n ty vohml••r& Th• c4Jmth •rour•• thil v• •r• •rK)h lty vJ¥•r knwrnnc• lip¥ eo•ts lor tr• Mll Trj for ruTrrar¥J cxL• & PTr. iuth•B b¥ Lhal 8 montr ruThn C1 qn •pprowknl• l•v•l ol rvès In ord•rfv ¢ov•Y th• Imlnp olffet•rte8 rI1p1&•j ¥rAoftts•ndtrJ frjr 4ll¥ oThlA h•U rtmuqh Itt• v+i•• kI•r defat )T•r, f• thh tsrniL •ny d•llrlt l•d1111•6 ik• rncagftl•• •nd tlwnk commttrn•nt Ntn tty It. by •lurlwrn. Jf Vt wern not for Vdffjers. lh• Drg•nWionwoubJ not •A151. and lh• m•rry t•rvxW•Lgknl phn•Jnd rg•neson Ihp would not i•ke pl•c•. Communlty A•wcuon Ilk• lo b)•nk the & th• Iioy and cori1T Court41 PJith• ¢lrg Ilvowhouttt y•ar Ths rnon•y hr Fwfftonl ol ond ChrWffl•• SlllMIuv•isl Full InelS 14.0¢. 20??

APPENDIX 3

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||||||||| |---|---|---|---|---|---|---|---| |’| |Independent examiner|s report on the accounts|V2| |Report to the|Charity name| |trustees/members of|Graemsay Community Association SCIO| |Registered charity|SC048081| |number| |On the accounts of the|Period start date|Period end date| |charity for the period|Day|Month|Year|Day|Month|||Year| |01|02|2024|to|31|01|2025| |Set out on pages|5 - 7| |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, I 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 [other than 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| |understanding of the accounts to be reached.| |Signed:|Date:|08/07/25| |Name:| |Relevant professional| |qualification(s) or body| |(if any):| |Address:|C/o Voluntary Action Orkney| |Anchor Buildings| |6-12 Bridge Street, Kirkwall, Orkney| |KW15 1HR|

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Enter SC No. below SC048081

Enter charity name below

Graemsay Community Association SCIO

		Period end date to Receipts andpayments accounts For the period from Period start date 01 02 2024 Day Month Year Day Month Year 31 01 2025 ~~————~~	Period end date to Receipts andpayments accounts For the period from Period start date 01 02 2024 Day Month Year Day Month Year 31 01 2025 ~~————~~	Period end date to Receipts andpayments accounts For the period from Period start date 01 02 2024 Day Month Year Day Month Year 31 01 2025 ~~————~~	Period end date to Receipts andpayments accounts For the period from Period start date 01 02 2024 Day Month Year Day Month Year 31 01 2025 ~~————~~	Period end date to Receipts andpayments accounts For the period from Period start date 01 02 2024 Day Month Year Day Month Year 31 01 2025 ~~————~~	Period end date to Receipts andpayments accounts For the period from Period start date 01 02 2024 Day Month Year Day Month Year 31 01 2025 ~~————~~	Period end date to Receipts andpayments accounts For the period from Period start date 01 02 2024 Day Month Year Day Month Year 31 01 2025 ~~————~~	Period end date to Receipts andpayments accounts For the period from Period start date 01 02 2024 Day Month Year Day Month Year 31 01 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 £
A1 Receipts
Donations									-		36
Legacies									-		-
Grants					1,953				1,953	490	490
Receipts from fundraisingactivities			480						480	521	521
Gross tradingreceipts									-		-
Income from investments other than
land and buildings			79						79		92
Rents from land & buildings									-		-
Gross receipts from other charitable
activities			479						479	1,305

*A1 Sub total*	*A1 Sub total*	*A1 Sub total*	1,038		1,953				2,991	2,444
A2 Receipts from asset &	A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets	Proceeds from sale of fixed assets
Proceeds from sale of investments
*A2 Sub total*	*A2 Sub total*	*A2 Sub total*	-

*Total receipts*			1,038		1,953				2,991	2,444
A3 Payments
Expenses for fundraising activities									-	106	106
Gross trading payments									-		-
Investment management costs									-		-
Payments relating directly to charitable		Payments relating directly to charitable
activities			1,230		1,953				3,183	2,855
Grants and donations
									-		-
Governance costs:			106						106		-
Audit / independent examination									-		99
Preparation of annual accounts									-		-
Legal costs	Legal costs								-		-
	Other	Other	Other
									-		-
									-		-
*A3 Sub total*	*A3 Sub total*		1,336		1,953				3,289	3,060
A4 Payments relating to asset and
investment movements
Purchases of fixed assets										1,499
Purchase of investments			-						-
*A4 Sub total*	*A4 Sub total*		-						-		-

*Total payments*			1,336		1,953				3,289	4,559
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*		298) ( - 298) ( 2,115) ( - 298) ( - 298) ( 2,115) ( ~~Sa~~

Graemsay Community Association SCIO

SC048081

Section B Statement of balances	Section B Statement of balances
Categories Signed by one or two trustees on behalf of all the trustees B5 Contingent liabilities B4 Liabilities B1 Cash funds B2 Investments B3 Other assets	Details	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	e t	Permanent ndowment funds o nearest £	Total current period to nearest £	Total last period to nearest £
	Cash and bank balances at start of year	5,794 298) (					5,794	7,909
	Surplus / (deficit) shown on receipts and payments account						298) (	2,115) (


	Cash and bank balances at end of year (Agree balances with receipts and payments account(s))	5,496	-				5,496	5,794
		-	-	- Fund to which	asset	- belongs	- Market valuation to nearest £	Last year to nearest £
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	Details		Fund to which	asset belongs	Co t	st (if available) o nearest £	-	-
							Current value (if available) to nearest £	Last year to nearest £
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				Total Fund to which l		-		-
					iabili	ty relates	Amount due to nearest £	Last year to nearest £
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	Details			Fund to which l	iabili	Total ty relates		-
							Amount due (estimate) to nearest £	Last year to nearest £
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	Signature			Print Name		Total		-
								Date of approval
								15/06/25

								7

Graemsay Community Association SCIO

SC048081

Section C Notes to the Accounts

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C1 Nature and purpose of
funds (may be stated on
analysis of funds worksheets)
All Current Funds are Unrestricted
Individual / Number of grants £
Type of activity or project supported institution made
C2 Grants
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C3a Trustee remuneration

C3b Trustee remuneration - details

C4a Trustee expenses

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Number of £
trustees
C4b Trustee expenses -
details
Transaction Balance
amount (£) outstanding at
Nature of relationship Nature of transaction period end (£)
C5 Transactions with
trustees and connected
persons
C6 Other information
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