## **APPENDIX 3**
**Independent examiner’s report on the accounts V2 Report to the** Charity name The FRUITFUL FUND **trustees/members of Registered charity SC 049900 number On the accounts of the** Period start date Period end date ~~Po~~ **charity for the period** Day Month Year Day Month Year 01 02 2024 **to** 31 01 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, 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:** 09/10/2025 **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.
APPENDIX 3
nicnlnciirn cnn+in
Onty complete rf the examiner needs to highlit material problems.
Give here brief details of
any iterns that the
examiner wshes to
disclose
APPENDIX 2
**SC049900**
## **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|**113**|||||**113**|**124**|
|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**|**113**||**-**|**-**|**-**|**113**|**124**|
|||||||-||
|Proceeds from sale of fixed assets||||||**-**||
|Proceeds from sale of investments||||||**-**||
|**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**|
||**113**||**-**|**-**|**-**|**113**|**124**|
|||||||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**|**-**||**-**|**-**|**-**|**-**||
|||||||-||
|Purchases of fixed assets||||||**-**||
|Purchase of investments||||||**-**||
|**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**|
|||||||-||
||**-**||**-**|**-**|**-**|**-**|**-**|
|||||||-||
||**113**||**-**|**-**|**-**|**113**|**124**|
|||||||||
|||||||**-**||
|||||||||
||**113**||**-**|**-**|**-**|**113**|**124**|
|||||||-||
|**Nature and purpose of funds**||||||||
|||||||||
OSCR RP Report The Fruitful Fund 2024-2025Additional notes (2)
December 2007
Enter SC No. below
APPENDIX 2
**SC049900**
## **The Fruitful Fund**
Day Month Year Da Month Year 01 02 24 31 1 **25**
## **Section A Statement of receipts and payments**
## **A1 Receipts**
|**A1 Receiptsptsts**||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Donations|**113**||||||||**113**|
|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||||||||||
|||||||||||
|**_A1 Sub total_**|**113**||||||||**113**|
**A2 Receipts from asset & investment sales** Proceeds from sale of fixed assets Proceeds from sale of investments _**A2 Sub total Total receipts**_ ~~—— =~~ **A3 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 Other _**A3 Sub total**_
**A4 Payments relating to asset and investment movements** Purchases of fixed assets Purchase of investments _**A4 Sub total Total payments**_ ~~SSS SS=~~ _**Net receipts / (payments)**_ **A5 Transfers to / (from) funds** _**Surplus / (deficit) for year**_ **113 113** ~~=====—~~
APPENDIX 2
**SC049900**
## **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 £**
**461**
**113**|**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 £**|
|---|---|---|---|---|---|---|---|---|
||Cash and bank balances at start of year||||||**461**|**337**|
||Surplus / (deficit) shown on receipts and
payments account||||||**113**|**124**|
||||||||||
||||||||||
||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**574**|||||**574**|**461**|
|||||**Fund to which**|**asset belongs**||||
|||||||**Mark**
**to**|**et valuation**
**nearest £**|**Last year**
**to nearest £**|
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**||**-**|
**-**|
|||||||**Curre**
**av**
**to**|**nt value (if**
**ailable)**
**nearest £**|**Last year**
**to nearest £**|
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||**Details**|||**Total**
**Fund to which l**|**-**|
|**-**|
**-**|
||||||**iability relates**|**Am**
**to**|**ount due**
**nearest £**|**Last year**
**to nearest £**|
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||**Details**|||**Fund to which l**|**Total**
**iability relates**||**-**|**-**|
|||||||**Am**
**(e**
**to**|**ount due**
**stimate)**
**nearest £**|**Last year**
**to nearest £**|
||||||||||
||||||||||
||||||||||
||**Signature**|||**Print Name**|**Total**||**-**|
**-**|
|||||||||**Date of**
**approval**|
|||||||||10 October 2025|
||||||||||
||||||||||
OSCR RP Report The Fruitful Fund 2024-2025 / Statement of balances
3
December 2007
APPENDIX 2
**SC049900**
## **Section C Notes to the Accounts**
|**C3a Trustee remuneration**
**C4a Trustee expenses**
**C4b Trustee expenses -**
**details**
**C6 Other information**
**C5 Transactions with trustees**
**and connected persons**
**C3b Trustee remuneration -**
**details**
**C1 Nature and purpose of**
**funds**_(may be stated on_
_analysis of funds worksheets)_
**C2 Grants**|To help maintain historic Scottish fishing vessels used for community purposes|To help maintain historic Scottish fishing vessels used for community purposes|To help maintain historic Scottish fishing vessels used for community purposes|To help maintain historic Scottish fishing vessels used for community purposes|To help maintain historic Scottish fishing vessels used for community purposes|
|---|---|---|---|---|---|
||**Type of activity or project supported**||**Individual /**
**institution**|**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 (£)**|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
OSCR RP Report The Fruitful Fund 2024-2025 / Notes
December 2007
4
APPENDIX 2
**SC049900**
## **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 £**|
|||**113**|||||**113**||**124**|
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
|**Total**||**113**||**-**|**-**|**-**|**113**||**124**|
|||**-**||**-**|**-**|**-**|**-**||**reference**|
## **2 Grants**
|**2 Grants**|**2 Grants**|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||**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 £**|
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
|**Total**||**-**||**-**|**-**|**-**|**-**||**-**|
|||-||-|-|-|-||-|
## **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 £**|
|---|---|---|---|---|---|---|---|---|---|
||||||||**-**|
||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
|**Total**||**-**||**-**|**-**|**-**|**-**||**-**|
|||-||-|-|-|-||-|
OSCR RP Report The Fruitful Fund 2024-2025Additional notes (1)
December 2007
APPENDIX 2
**SC049900**
## **Additional analysis (3)**
|**Additional analysis (3)**|||||**-**|**SC049900**|
|---|---|---|---|---|---|---|
|**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 RP Report The Fruitful Fund 2024-2025Additional notes (3)
December 2007
## The Fruitful Fund Annual Report and Accounts:
## Scottish Charit No – SC049900 y
## Annual Report and Financial Statements
For the year ended 31 January 2025
The trustees have pleasure in presenting their report together with the financial statements for the year ended 31 January 2025
## Reference and Administrative Information
Charity name - The Fruitful Fund Charity no - SC049900 Address -
## Current Trustees
Chair Secretary Treasurer
## Structure, Governance and Management
Constitution
The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in
its current legal form on 29/01/2020.
## Appointment of trustees
Trustees have in rotation retired and been reappointed at Annual AGM’s
## Charitable purposes
To raise funds to provide small maintenance grants for Historic Fishing vessels, if the vessels are involved in community work.
## Activities
This has been an almost dormant year due to Trustees commitments outwith the charity. There have been no attendances at festivals or other events as have happened in previous years. We have provided no grants due to our low income and the low fund raising profile.
## Financial review
Our main source of funding is standing orders/ regular bank payments into our account by general members of the public on an annual basis, these have not increased due to our low profile but the funds still trickle in.
## Reserves policy
The Trustees have no reserves policy, as there are no on-going running costs for the fund. The Trustees cannot over commit funds or hand out grants that the Charity does not have the resources for. However The Fruitful Fund will maintain sufficient funds in reserve annually to ensure that any costs of running the charity ie independent examiner etc can be met.
## Plans for future period
The trustees intend to develop the fund in the coming year, reach out for a wider body of Trustees and raise the profile of the Trust and the need for this type of support in the historic vessel world.
Statement of Receipts and Payments for the year ended 31 January 2025 The Fruitful Fund SCO49900
## - Year: 1 February 2024 31 January 2025
|Receipts|||||
|---|---|---|---|---|
||Unrestricted Funds|Restricted Funds|Year Ended|Year Ended|
||||31/ Jan/2025|31/ Jan/2024|
|Donations|£113.60|£0|£113.60|£124.00|
|Total Receipts|£113.60||£113.60|£124.00|
|Payments|||||
||Unrestricted Funds|Restricted Funds|Year Ended|Year Ended|
||||31/ Jan/2025|31/ Jan/202|
||£0|£0|£0|£0|
|Total Payments|£0||£0|£0|
|Surplus/(Deficit) for the year|||||
||Unrestricted Funds|Restricted Funds|Year Ended|Year Ended|
||||31/ Jan/2025|31/ Jan/2024|
||£113.60|£0|£113.60|£124.00|
|Surplus/(Deficit) for the year|£113.60|£0|£113.60|£124.00|
|Statement of Balances - As at 31 January||2025|||
||Unrestricted Funds|Restricted Funds|Total 2025|Total 2024|
|Opening Bank Balance (1/2/24) £461.38||£0|£461.38|£337.38|
|Surplus/(Deficit) for the year|£113.60|£0|£113.60|£124.00|
|Closing Bank Balance|£574.98|£0|£574.98|£461.38|
There are no other assets to the Trust or Liabilities
## Notes to the accounts - for the year ended 31 January 2025
1. Basis of accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)
2. Nature and purpose of funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the club.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. The Fruitful Fund currently has no restricted funds.
3. Related party transactions
No remuneration was paid to the trustees or any connected persons during the year (2024-2025)
4. Donations
All donations were public donations Totalling- £113.60
5. Grants received
There were no grants received during the year (2024-2025)
6. Cost of charitable activities
There were no costs of charitable activities (2024-2025)
7. Governance costs
There were no Governance costs (2024-2025)