osc Friends of Stoneworks Orkney SCO50892 Receipts and payments accounts For Ihe perknd 2024 31 2025 Section A Statement of receipts and payments Expendab Permanent Totsl fuThJs ¢urrent perf¢xl Total lunds last perfod rKIs fvnd5 to nwr¥t£ to rarest£ to rare51£ A1 Recel Donations 4126 4.123 13,129 LegleS Grants Receipts frorn lundraig xtsvibes Gross trading receipts IoMe from investments other th land and tsding$ Rents from land & bulldy$ Gross receipts from othef ch8rilable 19.276 19.276 3.425 159 A1 Sub total 23,486 16,713 A2 Ree•lpts from asset & knvestment salès Pr(Keeds from sale offt<ed a588ts Pr¢xeeds from sale of investments A2 Sub total Totalrecelpts 23,486 16,713 A3 panents Eypens8s for kndrav&n9 ¥tribes oss trading payments Investment management costs P4yrnents relating directy to chariiable 12.845 12.845 1.168 Grants and dona"or 10,3ty) 10,3fy) 14.216 Govemance costs. Audrt I Independent eXarnatiOn Preparation of anral Legal costs A3 Sub total 23,145 23,145 15,382 A4 Payments relallng to assetand Investment movements Purchases offved Purchase of investments A4 Sub total Totalpayments 23,145 23.145 15,382 341 341 1,331 A5 Transfers to l {from) funds Surplus /(dellcit) foryear 341 341 1.331
ENflX 2 Friends of Stoneworks Orkney Section B Statement of balances SCO50892 TLtsI ¢uffe Totsi i•st Calpnnrie$ rJ¥ funds 81 Cash fvnds 1173 3,173 f.842 Suw1 (de) rewar 341 341 1,331 Cash b)k balar% ateTrJ of year 3.514 3,514 3.173 (3)) call3 B2 Inveslments Trt41 fDnvarHtt Y(•l 84 U41)lIeS TrA41 r*tsi1s BS cryent T¢tsi on beh&Wof •Mth•trusiees Siwwlur• Date or approval
APPENDIX 2 Frfends of Stoneworks Orkney SC050892 Section C Notes to the Accounts C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) l fvnds for the (yjrrent year ate unrestricted. Type of actii'ity or project supported IndividL1 I institutic 1Mr ol grants C2 Grnnls Total C3a Trustee remuneration Authority under which paid C3b Trustee rernunernlion - details C4a Trustee expenses lknibeTof truste C4b Trustee expenses - details rrwsxti alrn io Bal8nce outstanding t riod end (Él Nature of relationshi Nalure of trans*tion C5 Transactions with trustees and connected persons C6 Other inforniation
APPENDIX 1 oscr,- Pericxi start date Month Period end date Month 03 Day 01 Year Day 31 Year 2024 To 2025 Office of the Scottish Charity Regulator Reference and administration details Charity name Other names charity FS known by Registered charity number Charity's principal address Friends of Stoneworf(s Otl(ney As Above SC050892 Sunnybank Road Kir*wall i Orkney Scotland Postcode KW15 1TP Names of the charity trustees on date of approval of TTUStees' Annual Report Trnstee name Office (rf any) Dates acted If not for whole year Name (>f person (or body) entitled to appo.int.trusto¢.(if anyj..., John Hamilton Chairperson Treasurer Ann Sutherland Raymond Rendall Committee 10 12 13 14 15 16 17 18 19
APPENDIX 1 Reference and administration details Names of all other charity trustees during the period. rf any. (for example, those who resigned part way through the financial period) Name Dates acted rf not for whole year Structure, governance and management Type of governing document The orginsation is a charttable unincorporated assc¢iation. It is govemed by its constitution. in which are the purposes and administration arrangements. The organisation was registered as a Charity by the Inland Revenue on 9 April 2021. Trustee recruitment and appointment The Club's trustees are appointed or reappoinled at the annual general meeting and can hold office for a minimum of 1 year. Members of the committee shall retire I annually at the AGM but the committee shall have powers to cfropt and appoint should a vacancy occur during Ihe year. Friends of Stonewort Orkney are run completely by volunteers and the management committee meets regulady throughout the year. The ccrfnmittee continues to be strong and meetings are fully attended.
Objectives and activities Charitable purposes The prevention or relief of povertf, Ihe advancement of crtizenship or community developmenl". Ihe relief of those in need by reason of age, ill-heallh, disability, finanaal hardship or other disadvantage Summary of the main activities in relation to these objects The charity carries out fundraising activities throughout the year. These funds along Vth donations a received and distributed to local charities & non for profrt organisations in Orkney.
Achievements and performance Summary of the main achievements This has been another successful year yth various fundraising events across of the charity during the financial the year. the stone•n)rk attraction site continues to be developed to enhance the period experience to locals and visllors lo Orkney. Every year the charity creates a speaal Christmas display of lights and features for the children and people of Orkney. The Stonew0,$ site which has a fijll size stone structure of a truck continues to attract visitors and donations across the globe. The onsite collection tin and various collection tins across the county enable the charity lo draw in generous levels of donations. We also held our annual prize draw with numerous prizes being donaled by local businesses and locals. The success this year has suIted in the charity supporting 17 charities across oneY wth donations in excess of £24.000.
Financial review Brief statement of the charity's policy It is the policy of the charity that unrestricted funds which have not been on reserves designated for a specific purpose should be mainlained at minimum equivalent of six months expenditure. The tfuslees consider that reserves at this level will ensure that, in the event of a significant drop in income, they wll be able to continue the charitys current activities whilst consideration is given to ways in which additional funds may be raised. Details of any deficit Donated facilities and services (if any) The charity would like to recognise the time and commilment given to il by its many volunteers V•rythin the club and within Ihe community and thanks Ihem for it. If it were not for these volunteers, the organisation would nol exist. and the many servIs, activities it plans and organises would not take place.
Other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charitys trustees Signature(s) Full name{s) Position (e.g. Chair) Date
Independent Examiner's Report to the Trustee5 of Friends of Stonework's Orkney, registered charity number SC050892. I report on the accounts of the charity for the year ended 31 March 2025. Respertive responsibilities of trustee 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. 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 sertion 44(1) (c) of the Act and to State whether particular matters have come to my attention. Basis of independent examiner's ststement My examination is carried out in accordance with Regulation 11 of the 2006 Accounts 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 explanation 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. Independent examiner's statement In the course of my examination, no matter has come to my attention I 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. Name: David Campbell Address: Voluntary Action Orkney 6 Bridge Street Kirkwall KW15 IHR Date: 2610412006 Signed: