2025-04-01-accounts - Friends of Maud Railway Museum (SCIO)

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APPENDIX 3

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Scottish Charity Regulator
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Independent examiner’s report on the accounts vz
Report to the Charity name
trustees/members of Friends of Maud Railway Museum
Registered charity S5C048327
number
On the accounts of the Period start date Period end date
charity for the period Day Month Year Day Month Year
1 April 2024 to 31 March 2025
Set out on pages (remember to include the page
numbers of additional sheets)
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.
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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”)

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

to which, in my opinion, attention should be drawn in order to enable a proper

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Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:
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30 Jou 12025
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“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

APPENDIA 3

Disclosure section

Only complete if the examiner needs to highlight material prablems.

Give here brief details of any items that the NM le . examiner wishes to disclose

Enter SC No. below

APPENDIX 2

Enter charity name below

SC048327

Friends of Maud Railway Museum

				Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts
						Period start date									Period end date	Period end date
		For the period from		1 Day			April Month				2024 Year	to	Day 31		Month March				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 £		to nearest £	to nearest £
A1 Receipts
Donations		8,199															8	8	8,199	6,254
Legacies																	-	-	-
Grants																	-	-	-
Receipts from fundraisingactivities																	-	-	-
Gross tradingreceipts		665	665														665	665	665	1,096
Income from investments other than
land and buildings																	-	-	-
Rents from land & buildings																	-	-	-
Gross receipts from other charitable
activities																	-	-	-
																	-	-	-
*A1 Sub total*	*A1 Sub total*	8,864		-	-	-	-	-	-	-	-		-	-	-		8,864	8,864	8,864	7,350
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts 8,864 - - ~~SS~~													- -	- -	- -		- - - 8,864	- - - 8,864	- - - 8,864	- 7,350
A3 Payments
Expenses for fundraising activities																	-	-	-
Gross trading payments		7,281															7	7	7,281	9,721
Investment management costs																	-	-	-
Payments relating directly to charitable	Payments relating directly to charitable
activities																	-	-	-
Grants and donations
																	-	-	-
Governance costs:
																	-	-	-
Audit / independent examination		30	30														30	30	30	30
Preparation of annual accounts																	-	-	-
Legal costs																	-	-	-
Other	Other	Other
																	-	-	-
																	-	-	-
**A3 Sub total **		7,311		-	-	-	-	-	-	-	-		-	-	-		7,311	7,311	7,311	9,751
A4 Payments relating to asset and
investment movements
Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 7,311 - - - 7,311 9,751 ~~SSSSs~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	1,553 - - - 1,553 2,401) ( - 1,553 - - - 1,553 2,401) ( ~~==>>>>~~

APPENDIX 2

Friends of Maud Railway Museum

SC048327

Section B Statement of balances	Section B Statement of balances
Categories Signed by one or two trustees on behalf of all the trustees B3 Other assets B5 Contingent liabilities B4 Liabilities B1 Cash funds B2 Investments	Details	Unrestricted funds to nearest £ 1,660 1,553	Restricted funds to nearest £	Expendable 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					1,660	4,062
	Surplus / (deficit) shown on receipts and payments account					1,553	2,402) (
						-
						-
	Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	3,213	-	-	-	3,213	1,660
		-	-	- Fund to which	- asset belongs	-	- 1
						Market valuation to nearest £	Last year to nearest £





	Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
						Current value (if available) to nearest £	Last year to nearest £









	Details			Total Fund to which l	-	-	-
					iability relates	Amount due to nearest £	Last year to nearest £





	Details			Fund to which l	Total iability relates	-	-
						Amount due (estimate) to nearest £	Last year to nearest £



	Signature*			Print Name	Total	-	-
							Date of approval

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OSCR Receipts & Payments Accounts 24-25 / Statement of balances

December 2007

APPENDIX 2

Friends of Maud Railway Museum

SC048327

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Type of activity or project supported	Type of activity or project supported	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 (£)

C6 Other information

A Business Reserve Account with a balance of £6162 is held as at 31/3/25.

Total funds available to the Charity at 31/3/25 is £9375.

OSCR Receipts & Payments Accounts 24-25 / Notes

December 2007

APPENDIX 2

Friends of Maud Railway Museum

SC048327

Additional analysis (1)

Analysis of receipts and payments

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 £
General Donations	4,477				4,477	2,579
Regular MonthlyDonations	1,470				1,470	1,500
Member Subscriptions	220				220	300
Gift Aid/Water Refund	2,032				2,032	1,875
Total 2 Grants	8,199	-	-	-	8,199	6,254
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
					-
					-
					-
					-
Total 3 Gross receipts from other charitable activities	-	-			-	-
	- 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 £
Publication Sales	435				435	784
Miniature Rail Fares	230				230	311
					-
					-
					-
					-
					-
					-
Total 665 reference error Unrestricted funds to nearest £ 4 Payments relating directly to charitable activities	665	-	-	-	665	1,095
		- Restricted funds to nearest £	- Expendable endowment funds to nearest £	- Permanent endowment funds to nearest £	reference error Total current period to nearest £	reference error Total last period to nearest £
Rent/Insurance/Business Bank A/C Transfer	1,555				1,555	6,579
BG Lite - Electricity	1,219				1,219	205
Museum Association Membership	86				86	82
Publications - GNSRA, Stenlake	340				340	671
PIB Risk Services & Zurich Insurance	486				486	456
CWCS Web Services	113				113	113
Independent Examiner	30				30	30
SundrySupplies & Fittings	1,422				1,422	613
Inter A/C Transfers(Water & Waste)	2,061				2,061	1,002
					-
					-
Total	7,312	-	-	-	7,312	9,751
	reference error	-	-	-	reference error	reference error

OSCR Receipts & Payments Accounts 24-25Additional notes (1)

December 2007

APPENDIX 2

SC048327

Additional analysis (2)

Additional analysis (2)
Receipts 5 Breakdown of unrestricted funds	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					-
Legacies					-
Grants					-
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	-	-	-	-	-	-
					cross ref error
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	-	-	-	-	-	-
					cross ref error
Expenses for fundraisingactivities					-
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	-	-	-	-	-
					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*	-	-	-	-	-	-
					-
	-	-	-	-	-	-
					cross ref error
	-	-	-	-	-	-

					-

	-	-	-	-	-	-
					cross ref error
Nature and purpose of funds

OSCR Receipts & Payments Accounts 24-25Additional notes (2)

December 2007

APPENDIX 2

Friends of Maud Railway Museum

SC048327

Additional analysis (3)

Additional analysis (3)
Receipts 6 Breakdown of restricted funds	Restricted fund 1 - enter name of fund below	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds	Total restricted funds last period
Donations					-
Legacies					-
Grants					-
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	-	-	-	-	-	-
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	-	-	-	-	-	-
					-
Expenses for fundraising activities					-
Gross trading payments					-
Investment management costs					-
Payments relating directly to charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	-	-	-	-	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	-	-	-	-	-	-
					-
	-	-	-	-	-	-

					-

	-	-	-	-	-	-
					-
Nature andpurpose of funds

OSCR Receipts & Payments Accounts 24-25Additional notes (3)

December 2007

hon. OSCR Scottish Charity Regulator

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Office of the Scottish Charity Regulator

postcode aBazsty |

Names of the charity trustees on date of approval of Trustees’ Annual Report

Trustee name

Office (if any)

natecreezyear (or body) entitled to appoint trustee (if any)

1 Chairman 2 p Treasurer | 3 ee 4 Fi 5 a G i a a a Mh nO A a 1 a eG a a

APPENDIX 1

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)

ates acted if not for whole year Name

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||||||||| |---|---|---|---|---|---|---|---| |Structure,|governance|and|management| |Type|of governing|document|Two|tier|model|SCIO|Constitution| |Trustee|recruitment|and|appointment|||Trustee|change|at AGM|

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Objectives and activities

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|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Charitable|purposes|To|promote|the|advancement|of the|arts,|heritage,|culture|or|science|by| |encouraging|groups|to|visit|the|museum,|organising|open|days|and| |through|increasing|awareness|of the|museum,|the|Formartine|and| |Buchan|line|and|other forms|of transport|in|the|North|East|of|Scotland.| |Summary|of the|main|activities|Twenty|four|open|days were|held|in|2024-25|and|attendances|by|the| |in|relation|to these objects|public were|good.|Groups|such|as|guides,|local|schools|and|a|local| |painting|club|enjoyed|their|visits.|The|museum|has|been|publicised|by|all| |volunteers.|One|of the|volunteers|supports|the|local|vintage|tractor|club| |which|meets|at|the|museum.|

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APPENDIX 1 Achievements and performance

Summary ofthe main achievements	The pastyear has been largely one ofconsolidation ratherthan major
of the charity during the financial	projects. However, we can point to the conservation ofthe exterior ofthe
period	prison wagon and landscaping atthe south end ofthe site as significant
	achievements. We have also extended and improved our model ofMaud
	railway station in its heyday.
	On-going projects include the restoration ofthe water tower and the
	admiralty wagon and it is expected to show good progress on these
	duringthecomingyear.

Financial review

|Briefstatement ofthe charity’s|policy | Reserves are maintained foruse foron-going expenses as needed and| |---|---| |on reserves|also fornew projects ofdirect relevance to expansion ofMaud Railway| ||Museum.| |Details ofany deficit|| |Donated facilities and services|(ifany) |The main donations have been in the form ofa very large number of| ||volunteer hours put in bymany in support ofthe museum.| ||These hours have not been quantified but will exceed a thousand in the| ||year.|

APPENDIX 1 Other optional information

Members attend most Wednesdays and Saturdays, weather permitting, to carry out improvement and maintenance work on site in order to upgrade the environment of the site.

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

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Signature(s)
OSCR will accept
digital or typed
Signatures
Full name(s)
Position (e.g. Chair) | Treasurer
Date 2 May 2025
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