## **APPENDIX 1** ## OSC **r** |**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**| |---|---|---|---|---|---|---|---| ||Period start date||||Period end date||| ||Day|Month|Year||Day|Month|Year| |From|
5|August|2019|To|
31|August|2020| Office of the Scottish **Charity Regulator** ## **Reference and administration details** **Charity name** Latvian Community in Scotland Aberdeen **Other names charity is known** SALA **by Registered charity number SC049517 Charity’s principal address** 78F Auchmill Road, Aberdeen **Postcode AB21 9LQ** ## **Names of the charity trustees on date of approval of Trustees’ Annual Report** ||**Trustee name**|**Office (if any)**|**Dates acted if**
**not for whole year**|**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**| |---|---|---|---|---| |**1**
**2**
**3**
**4**
**5**
**6**
**7**
**8**
**9**
**10**
**11**
**12**
**13**
**14**
**15**
**16**
**17**
**18**
**19**
**20**||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| **1** **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)** |**Name**|**Name**|**Dates acted if not for whole year**| |---|---|---| |||| |||| |||| |||| |**Structure, governance and management**||| |||| |**Type of governing document**
**Trustee recruitment and appointment**||| ||SCIO Constituion|| ||According to the provisions of the constitution.|| |||| |**Objectives and activities**||| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**||| ||The relief of the needs of persons with a Latvian connection in the north
east of Scotland and elsewhere 4.2 The advancement of the Arts &
Culture of Latvia 4.3 The advancement of equality and diversity;|| ||Runing a Latvian Language School.
Summer Camp for Children.
Latvian 101 Celebration week.
Running Latvian Folk Dance Group.
Riga Art Nouveau exhibition|| **2** ## **APPENDIX 1** ## **Achievements and performance** |**Summary of the main achievements of**
**the charity during the financial period**|The Language school for children met every two weeks throughout the
period. Approx. 40 children attend regularly, learning through Latvian
language about the arts, heritage and culture of Latvia.
A summer camp for children took place for five days of school holidays in
Autumn 2019. 20 children attended from all over the Scotland. A busy
programme of activities took place which the children enjoyed.
The 101stAnniversary of Independence for the Republic of Latvia
proclamation was marked in November 2019. This was marked by
Latvians all over the world in a week-long celebration. In Aberdeen we
had theatre performances and other celebrations attended by approx.. 400
people.
Our Latvian Folk Dance Group has been active in promoting Latvian
culture. It meets weekly involving 12 regular dancers. The group has
performed all around Scotland and in Ireland. The group hosted a dance
festival in end of February 2020 welcoming Latvian dance groups from all
around the UK and Europe. 180 participants took part.
We promoted an Riga Art Nouveau exhibition at Aberdeen Central Library,
this featured the finest and the largest collection of Art Nouveau buildings
in the world from Riga, the capital city of Latvia. The exhibition was
opened by the
, Director of the
museum „Riga Art Nouveau Centre”
and Honorary
Consul for Latvia in Scotland
and was visited by
more then 400 people.| |---|---| ||| |**Financial review**|| |**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|| ||All unrestricted funds held at bank constitute the reserves of the charity.| ||n/a| ||| **3** ## **APPENDIX 1** ## **Other optional information** We would like to thank our generous donors and Grant funders; Latvian Embassy in the United Kingdom, Latvian Ministry of Foreign Affairs Ministry of Education and Science Republic of Latvia European Latvian Association (ELA) Aberdeen City Council ## **Declaration** **The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees** **Signature(s) Full name(s) Position (e.g. Chair)** Trustee Trustee **Date** 15/07/2021 15/07/2021 **4** Enter charity name below Enter SC No. below **SC049517** ||||||||||||||||||||||Enter SC No. below|Enter SC No. below| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |APPENDIX 2
renee||Enter charity name below
**Latvian Community in Scotland Aberdeen**|||||||||||||||||||Enter SC No. below
**SC049517**|| ||Period end date
**to**
**Receipts andpayments accounts**
**For the period**
**from**
Period start date
5
Aug
2019
Day
Month
Year
Day
Month
Year
31
Aug
**2020**
~~—======~~|||||||||||||||||||||| |**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**
**period**| |||**to nearest £**||**to nearest £**||||**to nearest £**|||||**to nearest £**||||**to nearest £**||**to nearest £**||**to nearest £**|**to nearest £**| |**A1 Receipts**||||||||||||||||||||||| |Donations|||||||||||||||||**-**|**-**|**-**|||| |Legacies|||||||||||||||||**-**|**-**|**-**|||| |Grants||||**6**|**6**|**6,348**|||||||||||**6**|**6**|**6,348**|||| |Receipts from fundraisingactivities|||||||||||||||||**-**|**-**|**-**|||| |Gross tradingreceipts||**10,439**|||||||||||||||**10**|**10**|**10,439**|||| |Income from investments other than||||||||||||||||||||||| |land and buildings|||||||||||||||||**-**|**-**|**-**|||| |Rents from land & buildings|||||||||||||||||**-**|**-**|**-**|||| |Gross receipts from other charitable||||||||||||||||||||||| |activities|||||||||||||||||**-**|**-**|**-**|||| ||||||||||||||||||**-**|**-**|**-**|||| |**_A1 Sub total_**|**_A1 Sub total_**|**10,439**||**6,348**|**6,348**|**6,348**||**-**|**-**|**-**|||**-**|**-**|**-**||**16,787**|**16,787**|**16,787**||**-**|**-**| |**A2 Receipts from asset &**||||||||||||||||||||||| |**investment sales**||||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 10,439**
**6,348**
**-**
~~———~~|||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**16,787**|**-**
**-**
**-**
**16,787**|**-**
**-**
**-**
**16,787**||**-**
**-**|**-**
**-**| |**A3 Payments**||||||||||||||||||||||| |Expenses for fundraising activities|||||||||||||||||**-**|**-**|**-**|||| |Gross trading payments|||||||||||||||||**-**|**-**|**-**|||| |Investment management costs|||||||||||||||||**-**|**-**|**-**|||| |Payments relating directly to charitable|Payments relating directly to charitable|||||||||||||||||||||| |activities||**5,072**||**4**|**4**|**4,748**|||||||||||**9**|**9**|**9,820**|||| |Grants and donations||||||||||||||||||||||| ||||||||||||||||||**-**|**-**|**-**|||| |Governance costs:||||||||||||||||||||||| ||||||||||||||||||**-**|**-**|**-**|||| |Audit / independent examination|||||||||||||||||**-**|**-**|**-**|||| |Preparation of annual accounts|||||||||||||||||**-**|**-**|**-**|||| |Legal costs|||||||||||||||||**-**|**-**|**-**|||| |Other|Other|Other||||||||||||||||||||| ||||||||||||||||||**-**|**-**|**-**|||| ||||||||||||||||||**-**|**-**|**-**|||| |**_A3 Sub total_ **||**5,072**||**4,748**|**4,748**|**4,748**||**-**|**-**|**-**|||**-**|**-**|**-**||**9,820**|**9,820**|**9,820**||**-**|**-**| |**A4 Payments relating to asset and**||||||||||||||||||||||| |**investment movements**||||||||||||||||||||||| |Purchases of fixed assets
**-**
Purchase of investments
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total payments_ 5,072**
**4,748**
**-**
**-**
**9,820**
**-**
~~———————~~||||||||||||||||||||||| |**_Net receipts / (payments)_**
**5,367**
**1,600**
**-**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**
**5,367**
**1,600**
**-**
~~———~~|||||||||||||||**-**
**-**||||**6,967**
**-**
**6,967**|||**-**
**-**| APPENDIX 2 **Latvian Community in Scotland Aberdeen** **SC049517** |**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**
**B1 Cash funds**
**B2 Investments**
**B5 Contingent liabilities**
**B4 Liabilities**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**-**
**5,367**|**Restricted funds**
**to nearest £**
**-**
**1,600**|**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|||||**-**|| ||Surplus / (deficit) shown on receipts and
payments account|||||**6,967**|| |||||||**-**|| |||||||**-**|| ||**Details**
**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))|**5,367**|**1,600**|**-**|**-**|**6,967**|**-**| |||-|
-|
-
**Fund to which**|
-
**asset belongs**|
-|
-| |||||||**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 liability relates**|**-**|
**-**|
**-**| |||||||**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which liability relates**||**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature**|||**Total**
**Print Name**||**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||15/07/2021| ||||||||15/07/2021| ||||||||| ||||||||| sgdfinalsheet1920 / Statement of balances December 2007 2 APPENDIX 2 **SC049517** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ There are three restricted funds; i) Camp for Latvian Children, ii) Latvia 102 Celebration Week, iii) Latvian School Support Grant totalling £6348. All other funds are unrestricted and used for the purposes of the charity. |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C2 Grants**
**C3b Trustee remuneration -**
**details**
**C4b Trustee expenses -**
**details**
**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)||||| ||**Authority under which paid**||||**£**| ||||||**400**| ||||||**400**| ||||||| ||||||| ||||||| ||||||| ||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** sgdfinalsheet1920 / Notes December 2007 3 ## **APPENDIX 3** ## **’ Independent examiner s report on the accounts V2** **Report to the trustees/members of** Latvian Community in Scotland Aberdeen |**Report to the**
**trustees/members of**|**Independent examiners report on the accounts**
Latvian Community in Scotland Aberdeen| |---|---| |**Registered charity**|**SCSC049517**| |**number**|| |**On the accounts of the**|Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year
05
August
2019
**to**
31
August
2021| |**Set out on pages**|1-7
(remember to include the page
numbers of additional sheets)| ||| |**Respective**
**responsibilities of**
**trustees and examiner**|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.| |**Basis of independent**
**examiner’s statement**|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.| |**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:**
19/07/2021
~~FT~~| |**Name:**|~~ee~~| |**Relevant professional**|| |**qualification(s) or body**
**(if any):**|n/a| |**Address:**|c/o ACVO, New Jasmine House, Aberdeen, AB12 3BT| *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** ## **Disclosure section** Only complete if the examiner needs to highlight material problems. **Give here brief details of any items that the examiner wishes to disclose** ``` This report and the accounts to which it refers are signed in TYPESCRIPT rather than autograph as per OSCR guidance of 2[nd] April 2020. These accounts are the subject of a Section 46 Report to the regulator. There was remuneration to two trustees which appears to contravene the provisions of Section 67 of the Act. ``` ``` The remuneration referred to is recorded in the Notes to the Accounts. ```