## **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** **----- Start of picture text -----**
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
**----- End of picture text -----**
**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 Dates acted if not for whole year** ## **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** ## **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. **2** **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)** - **3** ## **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** **----- Start of picture text -----**
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
**----- End of picture text -----**
**4** 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** **----- Start of picture text -----**
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
**----- End of picture text -----**
***** _**Please note - OSCR will accept digital or typed signatures**_ 2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances 2 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 3 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**