oscr Period start dale Mr1h Y8at Period end dale Month Y881 From 01 03 2024 To 28 02 2025 offi of the Scottish Charity Regulator Reference and administration details ChritY FrieThJs of Fetlar Kirk Other llmes tbarlty Is k0D by Registered ehxrit) nurnber SC049949 Cltsirltv's prlnclpal aiddress Names of the tharitv lrnstee5 OD dale of approi.ai of TTu51ees' Report Trustee Offire (if D*tes Aelèd ir not for whole }ear {or bod)) eDtitled to 10 11 12 13 14 15 16 17 18 Friends of Fetlar Kirk SC049949 Page 1 of 10 Annual Report 2024-25
Reference and aclministralion delails P4ame$ ofall other tbrlty irn$tees durlng the perfo¢ Ifv. (for exmpk. those rèslgthtd r¢ wv througb the rwaDrl#l perlod) Structureg governance and management T)iJe of govtrnillg documellt SCIO C(St[tUl10n Trustee recruitment And gjppoilltmènt The iniltal trustees were reappointed at the first Annual General Meeting of the charity held on 27 November 2021. Thereafter. Trustees appointed on an annual basis at Annual General MeetirvJ. Objectives and activities Charltaiblè purposès {1) The advancement of educatic {2} The advancement of religion {3} The advancement of citizenship or eommunty development {4) The advancement of the arts, heritage, culture or scienee Summn' oftbe ctMtle$ ill reltloD to these obJe¢t$ ProvKling a Kirk for weekly Serw$ and worship. Use of the Spa for displaying visitor information on the Kirk. lo1 area and wldlrfe. Use of the ¥>ace for lmunty ncert5 and events. Friends of Fetlar Kirk SC049949 Page 2 of 10 Annual Report 2024-25
-Ichlevements and performance SummAr+' of the Xchieiements of the thAritr+" during the fintIl period Maintenance arml repair is an ongoing issue for the Kirk. A large piece of comiee fell down from the ceiling in May 2024 and the trustees were concemed about the safety of visf(ors. After discussion with an architect, the front of the Kirf( was cordoned off and the rear section {where the pews had been removed) was used for services and visitor access. Trustees received funding frcth Fedar Communty Coun(al new pew ¢uShnS. which have been purchased and are now in use. The Kirk has continues to offer weekty services, and a concert which was gNen by in June which was attended by 33 Feople (the ulath)n ol Fedar is only 571 and was greatly enjoyed by all. Lc(>king forward. Trustees are seeking fijnding for fijrther maintenance. repairs and improvements to the Kirk. Financial review Brif statemènt of tharity's polit) on resÈnÈs The regular iyjlgoings of the charity {insurance and electrictyl amunt to approximatety £1,900 per annum and the charity's policy is to maintain the bank balance at that level as a minimum. Dètalls of dèllclt Doted clI111eS senices (if any) None. Friends of Fetlar Kirk SC049949 Page 3 of 10 Annual Report 2024-25
other optional information Declaration The Irustee8 declarn that Ihey have approvod the In*tO•8' r•port al>m. Signed on bohaff ofthe th#rty'8 tru8lee8 &gnaturn(s) Full nam•(81 Pogltlon 10.9. Chalr) I&CP(4v L Friends of Fetlar Ki SC049949 Page4 of10 Annual Report 2024-25
OSC r
Office of the Scottish Charity Regulator
| Report to the trustees/members of Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body: Address: |
Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 |
|---|---|---|---|---|---|---|---|---|---|
| Friends of Fetlar Kirk | |||||||||
| SC049949 | |||||||||
| Period start date | Period end date | ||||||||
| Day | Month | Year | Day | Month | Year | ||||
| 01 | 03 | 2024 | to | 28 | 02 | 2025 | |||
| 7-10 | |||||||||
| 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. 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. |
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| My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 accounts. |
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| In the course of my examination, no matter has come to my attention [other than that 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 e accounts to be reached. |
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| Date: | 29thOctober 25 | ||||||||
| ACIE: Associate | |||||||||
| VoluntaryAction Shetland | |||||||||
| Market House,14 Market Street, | |||||||||
| Lerwick,Shetland,ZE1 0JP |
Friends of Fetlar Kirk SC049949
Page 5 of 10
IE Report 2024-25
Disclosure section Only rx)mplete rf the examiner needs to highlight material problems. Give here brief details of any iterns that the examiner wishes to disclose Friends of Fetlar Kirk SC049949 Page 6 of 10 IE Report 2024-25
Enter SC No. below
APPENDIX 2
Enter charity name below
SC049949
0
Friends of Fetlar Kirk
Receipts and payments accounts
| 0 | Receipts and payments accounts | Receipts and payments accountspts and payments accounts | Receipts and payments accountspts and payments accounts | Receipts and payments accountspts and payments accountsts and payments accountspayments accountsayments accountsyments accountsments accounts | Receipts and payments accountspts and payments accountsts and payments accountspayments accountsayments accountsyments accountsments accounts | Receipts and payments accountspts and payments accountsts and payments accountspayments accountsayments accountsyments accountsments accounts | Receipts and payments accountspts and payments accountsts and payments accountspayments accountsayments accountsyments accountsments accounts | Receipts and payments accountspts and payments accountsts and payments accountspayments accountsayments accountsyments accountsments accounts | Receipts and payments accountspts and payments accountsts and payments accountspayments accountsayments accountsyments accountsments accounts | Receipts and payments accountspts and payments accountsts and payments accountspayments accountsayments accountsyments accountsments accounts | Receipts and payments accountspts and payments accountsts and payments accountspayments accountsayments accountsyments accountsments accounts | Receipts and payments accountspts and payments accountsts and payments accountspayments accountsayments accountsyments accountsments accounts | Receipts and payments accountspts and payments accountsts and payments accountspayments accountsayments accountsyments accountsments accounts | Receipts and payments accountspts and payments accountsts and payments accountspayments accountsayments accountsyments accountsments accounts | Receipts and payments accountspts and payments accountsts and payments accountspayments accountsayments accountsyments accountsments accounts | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Period start date | Period end date | Period end date | |||||||||||||||||||||
| For the period from |
Day | Month | Year | to | Day | Month | Year | ||||||||||||||||
| 01 | 03 | 2024 | 28 | 02 | 2025 | ||||||||||||||||||
| Section A Statement of receipts and payments | 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 | 4,165 | 4 | 4 | 4 | 4,165 | 1,878 | |||||||||||||||||
| Legacies | - | - | - | - | - | - | |||||||||||||||||
| Grants | 1 | 1 | 1,268 | 1 | 1 | 1 | 1,268 | - | - | ||||||||||||||
| Receipts from fundraisingactivities | 362 | 362 | 362 | 362 | 362 | 362 | 636 | 636 | |||||||||||||||
| Gross tradingreceipts | - | - | - | - | - | - | |||||||||||||||||
| Income from investments other than | |||||||||||||||||||||||
| land and buildings | 106 | 106 | 106 | 106 | 106 | 106 | 186 | 186 | |||||||||||||||
| Rents from land & buildings | 275 | 275 | 275 | 275 | 275 | 275 | 225 | 225 | |||||||||||||||
| Gross receipts from other charitable | |||||||||||||||||||||||
| activities | - | - | - | - | - | - | |||||||||||||||||
| - | - | - | - | - | - | ||||||||||||||||||
| A1 Sub total | A1 Sub total | 4,908 | 1,268 | 1,268 | 1,268 | - | - | - | - | - | 6,176 | 6,176 | 6,176 | 6,176 | 2,925 | ||||||||
| A2 Receipts from asset & | |||||||||||||||||||||||
| investment sales | |||||||||||||||||||||||
| Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts 4,908 1,268 - ~~—~~ |
- - |
- - |
- - |
- - - 6,176 |
- - - 6,176 |
- - - 6,176 |
- - - 6,176 |
- 2,925 |
|||||||||||||||
| A3 Payments | |||||||||||||||||||||||
| Expenses for fundraising activities | 107 | 107 | 107 | 107 | 107 | 107 | |||||||||||||||||
| Gross trading payments | - | - | - | - | - | - | |||||||||||||||||
| Investment management costs | - | - | - | - | - | - | |||||||||||||||||
| Payments relating directly to charitable | |||||||||||||||||||||||
| activities | 1,879 | 1 | 1 | 1,228 | 3 | 3 | 3 | 3,107 | 2,216 | ||||||||||||||
| Grants and donations | |||||||||||||||||||||||
| - | - | - | - | - | - | ||||||||||||||||||
| Governance costs: | |||||||||||||||||||||||
| - | - | - | - | - | - | ||||||||||||||||||
| Audit / independent examination | 88 | 88 | 88 | 88 | 88 | 88 | 80 | 80 | |||||||||||||||
| Preparation of annual accounts | - | - | - | - | - | - | |||||||||||||||||
| Legal costs | - | - | - | - | - | - | |||||||||||||||||
| Other | Other | Other | |||||||||||||||||||||
| - | - | - | - | ||||||||||||||||||||
| - | - | - | - | - | - | ||||||||||||||||||
| **A3 Sub total ** | 2,074 | 1,228 | 1,228 | 1,228 | - | - | - | - | - | 3,302 | 3,302 | 3,302 | 3,302 | 2,296 | |||||||||
| A4 Payments relating to asset and | |||||||||||||||||||||||
| investment movements | |||||||||||||||||||||||
| Purchases of fixed assets Purchase of investments A4 Sub total - - - Total payments 2,074 1,228 - ~~—————~~ |
- - |
- - |
- - |
- - - 3,302 |
- - - 3,302 |
- - - 3,302 |
- - - 3,302 |
- 2,296 |
|||||||||||||||
| Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year |
2,834 40 - - 2,874 629 - 2,834 40 - - 2,874 629 ~~——————~~ |
Friends of Fetlar Kirk SC049949
R and P Accounts 01/03/24 - 28/02/25
Page 7 of 10
APPENQX 7 Friends of Fètlar Klrk Soction B Statement of balanccs SCQ49949 To1•11 rfad B1 CaBhfundS 4037 1174 6.911 4)? T¢thl 1 B301hor4$1•ts 2D.OM 20, Dfrt•bs BS¢ortJ•nt Frid501FtknrK Oim24.2&*2
APPENDIX 2
Friends of Fetlar Kirk
SC049949
Section C Notes to the Accounts
C1 Nature and purpose of Unrestricted Funding funds (may be stated on General fund - to cover all charitable activities. analysis of funds worksheets) Restricted Funding Fetlar Community Council - £1,268 towards refrubishment of the Kirk.
| Type of activity or project supported | Individual / institution |
Number of grants made £ |
Number of grants made £ |
|---|---|---|---|
| Total | - |
C2 Grants
C3a Trustee remuneration 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 C3b Trustee remuneration - details C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) Number of £ trustees C4b Trustee expenses - details
| C5 Transactions with trustees and connected persons C4b Trustee expenses - details |
Nature of transaction | Number of trustees £ |
Number of trustees £ |
|
|---|---|---|---|---|
Nature of relationship |
Transaction amount (£) Balance outstanding at period end (£) |
|||
C6 Other information
Friends of Fetlar Kirk SC049949
Notes 01/03/24 - 28/02/25
Page 9 of 10
APPENDIX 2
Friends of Fetlar Kirk
SC049949
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 £ |
|
| Donations | 3,452 | 3,452 | 1,878 | |||
| Gift Aid | 713 | 713 | ||||
| - | ||||||
| - | ||||||
| Total 2 Grants |
4,165 | - | - | - | 4,165 | 1,878 |
| - Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
- | - | - Total current period to nearest £ |
- Total last period to nearest £ |
|
| Fetlar Community Council | 1,268 | 1,268 | ||||
| - | ||||||
| - | ||||||
| - | ||||||
| Total 3 Gross receipts from other charitable activities |
- | 1,268 | 1,268 | - | ||
| - 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 £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|
|---|---|---|---|---|---|---|
| Insurance | 1,265 | 1,265 | 1,030 | |||
| Electric | 530 | 530 | 298 | |||
| Repairs | - | 758 | ||||
| Membership | 84 | 84 | 130 | |||
| Refurbishment | 1,228 | 1,228 | ||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| Total | 1,879 | 1,228 | - | - | 3,107 | 2,216 |
| - | - | - | - | - | - |
Friends of Fetlar Kirk SC049949
Additioal Notes
Pge 10 of 10
01/03/24 - 28/02/25