2025-07-31-accounts - Moray Community Foundation

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APPENDIX 1

Scottish Charity Regulator Office of the Scottish Charity Regulator

| Day | Month | Year | | Day__—| Month | Year __ | Fem 01 | 08 2024 31) 07 2025)

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

Trustee name Office (if any) Sse (or body) entitied to appoint trustee (if any) 1 2 | ee 3 || po From 25 45 || esee ee a esee Ca a Q i GQ a a cr cr a a a 5 a a

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	Name	Dates acted if not for whole year
		Resigned 7th May 2025





Structure, governance and management
Type of governing document Trustee recruitment and appointment

	Charity created on 26th July 2022 and registered as a SCIO with OSCR Constituted under a document of trust which explains the objectives and powers and indicates how the charity is governed.

	The geographical spread of the charity encompasses the areas of the Lieutenancy of Banffshire that falls within the Moray Council Authority and the Lieutenancy of the Moray area. Trustees are appointed from within these local areas.

Objectives and activities
Charitable purposes Summary of the main activities in relation to these objects
	* T rvid l livin in hrdhi in th r f Mr t rii
	o poe peope g asp e aea o oay, access o css intervention funding for items such as household equipment, food, fuel and other appropriate essential needs. * To support the health and well-being of people facing socio-economic and cultural deprivation in Moray. To support the advancement of eduction of people facing socio-economic and cultural deprivation in Moray To support the advancement of citizenship or community development of people facing socio economic and cultural deprivation in Moray
	Th hi i dd "fd f l " h ll h ibl f
	e carty s regare as a un o ast resort wen a oter posse avenues o financial support have been exhausted. All the local government agencies and other organisations who help the public in Moray in a time of need are aware of our charity, and individually will act as a referrer for a client they may be helping through a financial crisis. Applications for support are via an online simple application form, and each case is assessed independently by someone from the Foundation's panel of assessors who are all volunteers Applications are turned around very quickly and usually, within 48 hours, a decision will have been made and where appropriate, the award paid directly into the applicant's bank account.

APPENDIX 1 Achievements and performance

Summary of the main achievements of During the year we received a generous (voluntary) donation of the charity during the financial period £3,750 from a local business and a further £112 from a local church. We also generated income of £548 by way of Bank Interest. This boosted our reserves enabling us to accept applications for support, and approve awards. The charity has been represented at various funding forums, raising awareness and highlighting the objectives of the organisation and how it can help those in need particularly, when they're hit by a financial emergency. 81 applications were received of which 52 were approved, 21 declined and 8 withdrawn. Of those that were approved many related to a change of circumstances such as becoming unemployed with Universal Credit benefits not kicking in for further 6 weeks; matrimonial difficulties and having to flee the home; and breakdown in relationships leaving one of them homeless; or often an urgent need to replace white goods such as freezer or washing machine particularly where there are young children in the household. Awards for essential white goods averaged £300, while those who required assistance with urgent food and fuel purchases received around £100. Of the 21 that were declined, poor day to day budgeting proved to be the problem for many and they were signposted to other more appropriate support agencies for help and support.

Financial review
Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)

	All of the funds currently held by the Foundation £45k represent unrestricted funds which can be used towards future grant applications. Given the purpose of the fund, and with no ongoing overheads, Trustees do not consider it necessary to set a specific reserves policy.

	N/A

	N/A

APPENDIX 1 Other optional information

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) OSCR will accept digital or typed Signatures -ee Position (e.g. Chair) Chair and Treasurer Sacreta ry Date 28TH AUGUST 2025 28TH AUGUST 2025

Enter SC No. below

Enter charity name below Moray Community Foundation

SC 51875

					Moray Community Foundation	Moray Community Foundation	Moray Community Foundation	Moray Community Foundation	Moray Community Foundation	Moray Community Foundation	Moray Community Foundation	Moray Community Foundation	Moray Community Foundation	Moray Community Foundation	Moray Community Foundation	Moray Community Foundation						SC 51875	51875
					Receipts andpayments accounts
								Period start date							Period end date	Period end date
		For the period from				Day 01	Day		Month 08	Month	Year 2024	to	Day 31		Month 07				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
		to nearest £	to nearest £			to nearest £	to nearest £			to nearest £			to nearest £				to nearest £		to nearest £		to nearest £	to nearest £
A1 Receipts
Donations		3862																3862			-	14500
Legacies																					-	350
Grants																					-	1106
Receipts from fundraisingactivities																					-
Gross tradingreceipts																					-
Income from investments other than land and buildings		548																548			-	658
Rents from land & buildings																					-
Gross receipts from other charitable
activities																					-
																	-	-	-	-	-
*A1 Sub total*	*A1 Sub total*	4410		-		-	-	-	-		-		-	-	-				4410		-	- 16614	-
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments *A2 Sub total* - - - *Total receipts* - - - ~~—~~													- -	- -	- -						- - - -	- -	- -
A3 Payments
Expenses for fundraising activities																					-
Gross trading payments																					-
Investment management costs																					-
Payments relating directly to charitable activities	Payments relating directly to charitable	9764															9764				-	16042
Grants and donations
																					-
Governance costs:
																					-
Audit / independent examination																					-
Preparation of annual accounts																					-
Legal costs																					-
Other	Other	Other 211																	211		-	103
																	-	-	-	-	-
*A3 Sub total*		9975		-		-	-	-	-		-		-	-	-			9975			-	- 16145	-
A4 Payments relating to asset and
investment movements
Purchases of fixed assets Purchase of investments *A4 Sub total* - - - *Total payments* - - - 9975 ~~——————~~													- -	- -	- -				9975		- - - -	- - 16145	- -
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	- - - - - - - - - - - - - (5565) (5565) 469 (5565) (5565) 469 ~~=——————~~

APPENDIX 2

SC 51875

Section B Statement of balances

Details	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 £
Cash and bank balances at start of year	51024 (5565)				- 51024	50555
Surplus / (deficit) shown on receipts and payments account					- (5565)	469
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	- 45459	-	-	-	- 45459	- 51024
	-	-	- 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

						28/8/25
						28/8/25

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 51875

Section C Notes to the Accounts

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

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)		X
Authority under which paid		£

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 C4b Trustee expenses - details		Nature of transaction	Number of trustees £	Number of trustees £





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

C6 Other information

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

December 2007

APPENDIX 2

$C 51875

Additional analysis (1)

Analysis of receipts and payments

1 Donations - Expendable Permanent Unrestricted Restricted funds endowment endowment Total cuvent Total last period funds funds funds pert to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ se es ||__ 14500 TCS TSC!P| [os Tota a = 2 Grants Unrestricted =—_Restricted funds Total current —_Total last period funds period to nearest £ to nearest £ to nearest £ to nearest £ Total == = 3 Gross receipts from other charitable activities . Expendable Permanent Unrestricted Restricted funds endowment endowment Total oe Total last period funds funds funds pen to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ Total ==== = 4 Payments relating directly to charitable activities . Expendable Permanent Unrestricted Restricted funds endowment endowment Total“ Total last period funds funds funds pert to nearest £ to nearest £ to nearest £ to nearest£ to nearest £ to nearest £ a a CS Total 16

2013-04-02 Copy of Trustees AR Ap2 excel_xisAdditional notes (1)

December 2007

APPENDIX 2

SC 51875

Additional analysis (2)

Receipts 5 Breakdown of unrestricted funds	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	3862				- 3862	14500
Legacies					-	350
Grants					-	1108
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities	548				- 548	658
*Sub total* Receipts from asset & investment sales	- 4410	-	-	-	- 4410	- 16614
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	-	-	-	-	-	-
					-
Expenses for fundraisingactivities	211				- 211	103
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities	9764				- 9764	16042
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	- 9975	-	-	-	- 9975	- 16145
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	- 9975	-	-	-	- 9975	- 16145
					-
	- (5565)	-	-	-	- (5565)	- 469

					-

	- (5565)	-	-	-	- (5565)	- 469
					-
Nature and purpose of funds

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

December 2007

APPENDIX 2

SC 51875

Additional analysis (3)

Receipts 6 Breakdown of restricted funds	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

	Independent examiner’s report on the accounts’s report on the accountss report on the accounts
	Independent examiner’s report on the accounts’s report on the accountss report on the accounts V2
Report to the trustees/members of	Charity name MorayCommunityFoundation
Registered charity number	SC 051875
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year
	to 01 08 2024 31 07 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 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 viewgiven bythe accounts.
Independent examiner’s statement	In the course of my examination, no matter has come to my attention [other than that 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:**	10th September 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 Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose