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••$' Annual R•port not for Twhol• y••r (or body) entill•d to 4ppolnÉ tnwl•• (W any) Chair 41h June 2024 Chatr 4 June 2024 Secr8t8ry Tr885urer Commttee member CommKte8 member 4"June 2024 Commttee memljer 1Q 11 12 13 14 15 16 17 19 Objectives and activities Charilable purposes The Charitable purposes of the organisation are Ihe advancement of Cttrzenship and Communr(y De￿￿t0pment & Advancement of Enwronment81 Protection or Improvement, primanly but not exdusively in the island of Graemsay and ￿S SLtffoundlng a￿8. One of the main **1￿*1￿$ 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 impro*ments 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 c*ntre and other community facilities in co-op8r8tion wf(h the local 8Vthortty Achievements arid performance Summary ofthfr maln ￿hle¥￿￿ents of The Comrnun*y Assoclollon OT9aThised r)Uf usual Bvènts durfno Ihe y8ar the tharlty duty the flnandal perlod induding our Hat*st Home, a Christmas party and Nativlty se￿ce 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 cO￿r the timing differences between receipts and payments and io alkmf for any unextEcted expendTtur8 on Ihe hall. Allhowjh Ihere was a larger de￿11 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 e￿51. and the many servloeslath'wtles h ￿anS and o￿anIseS 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 1hr￿￿ul the year. (Xher •V•￿ yeai I￿7￿ luthd a sport8 day. qoq and bry) n4hts and OLW regttsr N•bYty rv5ce. also slart•J an Lthr￿S 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 aT*1 1 ¢4JMpo￿ffj toi*t wer• •lwJ In51311bd. W• hav• a mora ¢¢mbrtaèi• H411 to mert Ni Ind oTre thBt 1151 f ||||||||| |---|---|---|---|---|---|---|---| |’| |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| **----- End of picture text -----**
Enter SC No. below **SC048081** Enter charity name below **Graemsay Community Association SCIO** |||Period end date
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**to**
**Receipts andpayments accounts**
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~~————~~||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**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**|**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 £**| ||||||||||**-**| ||||||||||**-**| ||||||||||**-**| ||||||||||**-**| ||||||||||**-**| ||**Details**|||**Fund to which**|**asset belongs**|**Co**
**t**|**st (if available)**
**o nearest £**|**-**|
**-**| |||||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||||**-**| ||||||||||**-**| ||||||||||**-**| ||||||||||**-**| ||||||||||**-**| ||||||||||**-**| ||||||||||**-**| ||||||||||**-**| ||||||||||**-**| ||||||**Total**
**Fund to which l**||**-**||**-**| |||||||**iabili**|**ty relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||||**-**| ||||||||||**-**| ||||||||||**-**| ||||||||||**-**| ||||||||||**-**| ||**Details**||||**Fund to which l**|**iabili**|**Total**
**ty relates**||**-**| |||||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||||**-**| ||||||||||**-**| ||||||||||**-**| ||**Signature**||||**Print Name**||**Total**||**-**| ||||||||||**Date of**
**approval**| ||||||||||15/06/25| ||||||||||| ||||||||||7| **Graemsay Community Association SCIO** **SC048081** ## **Section C Notes to the Accounts** **----- Start of picture text -----**
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
**----- End of picture text -----**
## **C3a Trustee remuneration** **£** ## **C3b Trustee remuneration - details** ## **C4a Trustee expenses** **----- Start of picture text -----**
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
**----- End of picture text -----**
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