oscr Period start dale Mr￿1h Y8at Period end dale Month Y881 From 01 03 2024 To 28 02 2025 offi￿ of the Scottish Charity Regulator Reference and administration details Ch*ritY FrieThJs of Fetlar Kirk Other ll*mes tbarlty Is k￿0￿D 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 tb*rlty irn$tees durlng the perfo¢ If**v. (for ex*mpk. those rèslgthtd ￿r¢ w*v througb the rwaDrl#l perlod) Structureg governance and management T)iJe of govtrnillg documellt SCIO C(￿St[tUl10n Trustee recruitment And gjppoilltmènt The iniltal trustees were reappointed at the first Annual General Meeting of the charity held on 27 November 2021. Thereafter. Trustees appointed on an annual basis at Annual General MeetirvJ. Objectives and activities Charltaiblè purposès {1) The advancement of educatic {2} The advancement of religion {3} The advancement of citizenship or eommunty development {4) The advancement of the arts, heritage, culture or scienee Summ*n' oftbe *ctMtle$ ill rel*tloD to these obJe¢t$ ProvKling a Kirk for weekly Serw￿$ and worship. Use of the Spa￿ for displaying visitor information on the Kirk. lo￿1 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 fi￿ntI*l 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 ¢uSh￿nS. 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 Bri*f 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 Do￿ted ￿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.||||||||| ||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.||||||||| ||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.||||||||| ||||||**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•1￿￿1￿ rfad B1 CaBhfundS 4037 1174 6.911 4￿)? T¢thl *1 B301hor4$1•ts 2D.OM 20, Dfrt•bs BS¢ort*J•nt Fri￿d501Ft￿knrK 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