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 1. Initially the repayment of a restricted sum was entered into the incorrect column this has been corrected across all columns 2. 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 Mr￿1h 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) Ch￿r 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 cOmmun￿l￿n 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 fa￿Irtate an interest in observing the night sky for I￿anderS and wsrtors to Gigha. 1.4.2 To provide educational experiences to all ages in matters relats.ng to obsemng the n￿h1 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 partiCipat￿n in our activf(ies via social media Nthich reaches a W￿er group of visitors and interested amateur astr￿Ome[s. We have provhled a range of w￿shopS and community astr￿0MY 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 $ess￿n5 dunng our August Persehjs Party and February ch￿ng 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 Sk￿5 Theatre. Both projects include activrties for particulaty VUlnera￿e groups.. our elderly pOpulat￿n who at limes struggle lo safe access the outdwrs at nlqhtb.me and our rural￿ isolated young people ose sch￿1 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 aCtivrt￿s 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 IC￿heS. 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 t￿￿tee9 Signaturelsl OSCR willaccept digital or typed swnatures Full namel51 Position {e.g. Chair) Char Treasurer Date 22￿ septeM￿r 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**|**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** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**130**
**90)**
**(**|**Restricted funds**
**to nearest £**
**7,971**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**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 2 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**|**Individual /**
**institution**|**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 3 December 2007 APPENtILX2 l Notes De￿rnber 2(M)7 APPENDIX 2 **SC051611** ## **Dark Skies Gigha** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**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 £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**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 £**| |---|---|---|---|---|---|---|---|---|---| |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 £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**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 £**| |---|---|---|---|---|---|---|---|---|---| |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