2025-03-31-accounts - The Moray Emergency Relief Fund

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APPENDIX 1

	Period start date	Period start date	Period start date		Period end date	Period end date	Period end date
	Day	Month	Year		Day	Month	Year
From	1	April 2024	April 2024	To	31	March	March2025

Office of the Scottish Charity Regulator

Reference and administration details

Charity name Moray Emergency Relief Fund Other names charity is known MERF by Registered charity number SC 050061 Charity’s principal address

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

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Name of person
Dates acted if
Trustee name Office (if any) (or body) entitled to
not for whole year
appoint trustee (if any)
1
2
3
4
5
6
7
8
9
1
1
1
1
14
15
16
17
18
19
20
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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 Dates acted if not for whole year

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Structure, governance and management

Type of governing document

SCIO formed 1st April 2020 and registered in Scotland with OSCR (Charity No SCO50061). The charity is constituted under a document of trust which explains the objectives and powers, and indicates how it is governed.

Trustee recruitment and appointment

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Objectives and activities

Charitable purposes

To provide financial and other relief to the people of Moray as a result of any disaster or mishap or illness or virus as decided by the Trustees as appropriate. * To seek to advance the Health and Education of the people of Moray who may be affected by such causes. To relieve poverty and prevent poverty which may arise as a result of the above. To encourage the advancement of citizenship among the people of Moray to support the purposes of the organisation. To provide relief for those in need in Moray who may have suffered as a result of any disaster or mishap or illness or virus in Moray *To carry out any similar purpose which the Trustees may decide under the above objects.

Summary of the main activities Through a public appeal substantial funds were generously donated by in relation to these objects local businesses and individuals. This then allowed the Charity to invite applications from individuals and families, via an online application form. The charity was considered to be a "funder of last resort" when all other avenues of support had been exhausted. All applications had to be supported by an independent professional referee who knew the financial situation. In excess of 600 applications were assessed and processed.

APPENDIX 1

Achievements and performance

Summary of the main achievements of the charity during the financial period

Initially the fund was launched to provide relief to those suffering financially as a consequence of Covid 19. It operated until 30th September 2021 when the grant scheme was closed to individuals and families for that specific purpose. In the summer of 2022, when 108 Ukranians arrived in the Moray area, an award was made by Trustees to that group. During the financial year ended 31st March 2025 the only transactions through the bank accounts related to monthly interest earned on a Savings Account. This income amounted to £284. There was no expenditure. The charity is currently closed to applications. However funds totalling £23,396 are still held in the Bank Account, and these funds will be retained for distribution in the case of any future emergencies in Moray, as decided by the Trustees.

Financial review

Brief statement of the charity’s policy The charity is currently inactive and based on this fact, the on reserves Trustees do not consider it necessary to set a specific reserves policy. Details of any deficit - Donated facilities and services (if any) -

APPENDIX 1 Other optional information

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)
Chair Treasurer
Date
3rd June 2025
3rd June 2025
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Enter SC No. below

Enter charity name below

SC

																SC
					Receipts and			ts andpayments accounts
							Period start date						Period end date
			For the period from			Day	Month		Month	Year	to	Day	Month		Year
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 £
A1 Receipts
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															-
															-
*A1 Sub total*	*A1 Sub total*	*A1 Sub total*		-				-		-			-		-	-	-
A2 Receipts from asset &
investment sales
*Total receipts* A3 Payments - - - - - Proceeds from sale of fixed assets Proceeds from sale of investments *A2 Sub total* - - - - - - - - - ~~—	——~~
Expenses for fundraising activities															-
Gross trading payments															-
Investment management costs															-
Payments relating directly to charitable
activities															-
Grants and donations
															-
Governance costs:
															-
Audit / independent examination			Audit / independent examination												-
Preparation of annual accounts			Preparation of annual accounts												-
Legal costs			Legal costs												-
Other			Other
															-
															-
*A3 Sub total*	*A3 Sub total*	*A3 Sub total*		-				-		-			-		-	-
A4 Payments relating to asset and
investment movements
*Total payments* *Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year* - - - - - Purchases of fixed assets Purchase of investments *A4 Sub total* - - - - - - - - - - - - - - - - - - - - - - ~~SSSSS=~~ ~~SSS555~~

SC 050061

APPENDIX 2

Section B Statement of balances

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Unrestricted Expendable Permanent Total current
Categories Details funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year
23112 23112 [- ]
Surplus / (deficit) shown on receipts and
payments account 284 284 [- ]
-
-
Cash and bank balances at end of year 23396 [- ] - - - 23396 [- ]
(Agree balances with receipts and payments
account(s)) - - - - -
24921
(1809)
23112 [- ]
-
Fund to which asset belongs Market valuation Last year
Details
to nearest £ to nearest £
B2 Investments
Total - -
Current value (if
Details Fund to which asset belongs Cost (if available) available) Last year
to nearest £ to nearest £ to nearest £
B3 Other assets
Total - - -
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities
Total - -
Amount due
Details Fund to which liability relates (estimate) Last year
to nearest £ to nearest £
B5 Contingent liabilities
Total - -
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name
approval
20/4/25
20/4/25
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* _Please note - OSCR will accept digital or typed signatures**_

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances

December 2007

APPENDIX 2

- SC 050061

Section C Notes to the Accounts

C1 Nature and purpose of The funds currently held in the Bank Account, represent surplus cash funds (may be stated on raised from donations, bank interest and Gift Aid. analysis of funds worksheets)

Individual / Number of grants £ Type of activity or project supported institution made C2 Grants Total - 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) x £ 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) x Number of £ trustees C4b Trustee expenses - details Transaction Balance amount (£) outstanding at Nature of relationship Nature of transaction period end (£) C5 Transactions with trustees and connected persons C6 Other information

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes

December 2007

APPENDIX 2

SC 050061

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1Donations
	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 £
~~Bank Interest~~	~~284~~				~~284~~ ~~-~~	~~205~~
					-
					-
					-
2Grants Total	-	-	-	-	-	-
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
					-
					-
					-
					-
Total 3Gross 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 - 4Payments 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 £
					-
					-
					-
					-
					-
					-
					-
					-
					-
					-
					-
Total	-	-	-	-	-	-
		-	-	-	-	-

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1)

December 2007

APPENDIX 2

SC 050061

Additional analysis (2)

Additional analysis (2)
5Breakdown of unrestricted funds Receipts	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	284				-	205
*Sub total* Receipts from asset & investment sales	284 -	-	-	-	-	205 -
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-

	284 -	-	-	-	-	205 -
					-
Expenses for fundraisingactivities					-
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-	2014
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	-	-	-	-	2014 -
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	-	-	-	-	-	2014 -
					-
	284 -	-	-	-	284 -	205 -

					-

	284 -	-	-	-	-	(1809)-
					-

Nature and purpose of funds

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2)

December 2007

APPENDIX 2

SC 050061

Additional analysis (3)

6 Breakdown of restricted funds

6Breakdown of restricted funds
Receipts	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 and purpose of funds

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3)

December 2007

APPENDIX 3

	Independent examiner’s report on the accounts V2
Report to the trustees/members of	Charity name MorayEmergencyRelief Fund
Registered charity number	SC 050061
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 March2025
Set out on pages	5-10 (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	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 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
	understandingof the accounts to be reached.
Signed:**	ate: 28th April 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.

**OSCR will accept digital or typed signatures.

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

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