2025-02-28-accounts - Dark Skies Gigha (SCIO)

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Independent Examiner’s Report to the Trustees of Dark Skies Gigha

The charity is a non-company charity with turnover below £250,000 and preparing its accounts on a receipts and payments basis. It is therefore eligible to have accounts independently examined by an individual, independent from the charity but without the necessity for professional qualifications.

I report on the accounts of the charity for the year ended 28[th] February 2025 which are set out on page 7.

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) Act 2005 and the Charities

Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 examiner’s statement

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 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 view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention other than disclosed below

Initially the repayment of a restricted sum was entered into the incorrect column this has been corrected across all columns
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
• 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. Relevant Professional qualificationlprofessional body" Address.. Date" 18 . October 2u2i

APPENDIX 3

’ Independent examiner s report on the accounts V2

	Independent examiner’s report on the accountsV2
Report to the	Charity name
trustees/members of	Dark Skies Gigha
Registered charity	SC051611
number
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year
	1 March 2024 To 28th February 2025
Set out on pages	(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
	understanding of the accounts to be reached.
Signed:**	Date: 18thOctober 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 rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose

APPENDIX 1 OSCR Period start dale Mr1h Y8ar 2024 Period end dale Month 02 Y881 From 01 To 28 2025 5(ollish Charfy Regulator Office of the Scottish Charity Regulator Reference and administration details Charity narne other names charity is known by Registered charity number Charity's principal address Dark Skie5 Gb3ha SC051611 Postcode Names of the charity trustees on date of approval of Trustees. Annual Report Office (rf w) Dates acted if Name of person lor body) entitled to appoint trustee (rf any) Chr Treasurer Secretsry la¢fvisory} 10 11 12 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administration details Name5 of all other charity trustee5 during the period. rf any. (for example. those who resigned part way through the financial period) Structure, governance and management Type of governing document Trustee recruitment and appointment We are working hard to add a Trustee who can advise and help with cOmmunln especially soaal media. We are still looking for a Trustee o can gukle our knng tenn financial planning. Objectives and activities Charitable purposes 1.4.1 To encourage and faIrtate an interest in observing the night sky for IanderS and wsrtors to Gigha. 1.4.2 To provide educational experiences to all ages in matters relats.ng to obsemng the nh1 sky. 1.4.3 To undertake regular events covering all age groups related to observing the nmjht sky. 1.4.4 To encourage Lslanders and visrtors to become involved in environmental protection and improvement in relation to the effects of light pollUt)n on our night skies. 1.4.5 To provide oppothnth'es for islanders and visitors who may feel socialty excluded or lack self-confK1ence to participate in night sky related activibes. 1.4.6 To promote mental well- Summary of the main activities in relation to these objects We have regularfy updated the Gigha communty via our monthly Island Newsletter and en¢Taged partiCipatn in our activf(ies via social media Nthich reaches a Wer group of visitors and interested amateur astrOme[s. We have provhled a range of wshopS and community astr0MY club actNities during this year which have been well attended and very much enjoyed. Aongside these we have organised stargazing. mcon watching and Aurora spotting sessi)ns and allhough the weather often restricts these activrties those that have taken place have provided an opportunity people of all ages lo see some spectacular night skies.

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period We ran 10 ccrfnmuntty astronomy dub sessions exploring many different aspects of the nBJht sky from planets to the moon. We hosted many visrtors and tslanders at our stargazing and moon- watching $essn5 dunng our August Persehjs Party and February chng the mcm festvals. We were successfvl in gaining fvThJing for our All-sky Camera and Gigha Cetkn"c Moon Club projects. Both of these projects seek lo make astronomy and the skies over Gigha more accessible to people from Iheir own homes rather than hawng to brave the weather f( a star gazing session at our Dark Sk5 Theatre. Both projects include activrties for particulaty VUlnerae groups.. our elderly pOpulatn who at limes struggle lo safe access the outdwrs at nlqhtb.me and our rural isolated young people ose sch1 schedules wth bus and ferry ioumeys make evening acbvTb"es less accessibk for them. We are very grateful for a posilwe partnership with our mainlarKI Grammar School and for being able to host some lunchtime astronomy dub aCtivrts there. We have successfijlty increased the capacrty of our volunteers to host othdoor events in the dark wth several of them undertaking outdoor first aKI. outdoor leadership and Environmental Health qualifications. in Financial review Brief statement of the charity's policy on reserves Any resefves go tcNards paying for fijlure activities in next years cycle. We also need to ensure that our volunteers are worf(ing safely outdoors and wll use any reserves from donations fundraising for new high-vis jackets and red-IvJht head ICheS. We also need to continue to fvnd our online presen through the kqunch of a new websf(e. Detai15 of any deficit NIA Donated facilities and services Irf any) We cont'nue to have input from local astronomers and nature enthusiasts.

APPENDIX 1 Other optional information Declaration The trustees declare that they have approved Ihe truslees, report above. Signed on behalf of the charity's ttee9 Signaturelsl OSCR willaccept digital or typed swnatures Full namel51 Position {e.g. Chair) Char Treasurer Date 22 septeMr 2025 2Tr September 2025

Enter SC No. below

APPENDIX 2

Enter charity name below

Dark Skies Gigha

SC051611

				Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts
						Period start date							Period end date	Period end date
		For the period from		01 Day		03 Month			2024 Year	to	Day 28		Month 02				Year 2025
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															-	-	-	41	41
Legacies															-	-	-
Grants				8	8	8,234									8	8	8,234
Receipts from fundraisingactivities		90	90												90	90	90
Gross tradingreceipts															-	-	-
Income from investments other than
land and buildings															-	-	-
Rents from land & buildings															-	-	-
Gross receipts from other charitable
activities				30	30	30									30	30	30
															-	-	-
*A1 Sub total*	*A1 Sub total*	90	90	8,264	8,264	8,264	-	-	-		-	-	-		8,354	8,354	8,354	41	41
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts 90 8,264 - ~~—~~											- -	- -	- -		- - - 8,354	- - - 8,354	- - - 8,354	- 41	- 41
A3 Payments
Expenses for fundraising activities															-	-	-
Gross trading payments															-	-	-
Investment management costs															-	-	-
Payments relating directly to charitable	Payments relating directly to charitable
activities		180	180	293	293	293									473	473	473	112	112
Grants and donations
															-	-	-
Governance costs:
															-	-	-
Audit / independent examination															-	-	-
Preparation of annual accounts															-	-	-
Legal costs															-	-	-
Other	Other	Other
															-	-	-
															-	-	-
**A3 Sub total **		180	180	293	293	293	-	-	-		-	-	-		473	473	473	112	112
A4 Payments relating to asset and
investment movements
Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 180 293 - - 473 112 ~~SSSSS~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	90) ( 7,971 - - 7,881 71) ( - 90) ( 7,971 - - 7,881 71) ( ~~——————~~

APPENDIX 2

Dark Skies Gigha

SC051611

Section B Statement of balances

Details	Unrestricted funds to nearest £ 130 90) (	Restricted funds to nearest £ 7,971	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year					130		201
Surplus / (deficit) shown on receipts and payments account					7,881		71) (
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	40	7,971	-	-	8,011		130
	-	-	- Fund to which	- asset belongs	- Market valuation to nearest £		-
							Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-		-
					Current value (if available) to nearest £		Last year to nearest £









Details			Total - Fund to which liability relates	-	-		-
					Amount due to nearest £		Last year to nearest £





Details			Total Fund to which liability relates		-		-
					Amount due (estimate) to nearest £		Last year to nearest £



Signature*			Total Print Name			-	-
							Date of approval
							##############
							##############

/ Statement of balances

December 2007

APPENDIX 2

Dark Skies Gigha

SC051611

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C2 Grants

C3a Trustee remuneration

Type of activity or project supported	Number of grants made £	Number of grants made £





	Total	-

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)

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

	Nature of transaction	Number of trustees £	Number of trustees £





Nature of relationship		Transaction amount (£) Balance outstanding at period end (£)

C6 Other information

/ Notes

December 2007

APPENtILX2 l Notes Dernber 2(M)7

APPENDIX 2

SC051611

Dark Skies Gigha

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 £
					-	41
					-
					-
					-
Total 2 Grants	-	-	-	-	-	41
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
National Lottery Awards for All		8,234			8,234
					-
					-
					-
Total	-	8,234			8,234	-
	-	-			-	-

3 Gross 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 £
Perseids Activities	90				90	41
Refund		30			30
					-
					-
					-
					-
					-
					-
Total	90	30	-	-	120	41
	reference error	-	-	-	reference error	reference error

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 £
Workshops	180				180	26
Refreshments Resources		150			150	86
WorkshopResources and Storage		143			143
					-
					-
					-
					-
					-
					-
					-
					-
Total	180	293	-	-	473	112
	-	-	-	-	-	-

Additional notes (1)

December 2007

APPENDIX 2

SC051611

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts	Unrestricted fund 1 - enter name of fund below General Operating Fund	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					-	41
Legacies					-
Grants					-
Receipts from fundraisingactivitiespreviousyr c/f					-
Gross tradingreceipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities	90				90
*Sub total* Receipts from asset & investment sales	90	-	-	-	90	41
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	90	-	-	-	90	41
					-
Expenses for fundraisingactivities					-
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities	180				180	26
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	180	-	-	-	180	26
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	180	-	-	-	180	112
					-
	90) (	-	-	-	90) (	71) (

					-

	90) (	-	-	-	90) (	71) (
					-
Nature andpurpose of funds
	G	eneral operating fun	d

Additional notes (2)

December 2007