LUNNA KIRK PRESERVATION GROUP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 318™ AUGUST 2025
CHARITY REGISTRATION NUMBER SC051930
LUNNA KIRK PRESERVATION GROUP
OFFICERS AND PROFESSIONAL ADVISERS
YEAR ENDED 315? AUGUST 2025
TRUST NAME
Lunna Kirk Preservation Group
REGISTERED CHARITY NUMBER $C051930 ADDRESS 10 Quoys Road Lerwick Shetiand ZE1 OWH
TRUSTEES & COMMITTEE MEMBERS
_ _ INDEPENDENT EXAMINER a BANKERS Bank of Scotland 117 Commercial Street Lerwick Shetland ZE1 ODN
ANNUAL REPORT OF THE TRUSTEES
YEAR ENDED 3157 AUGUST 2025
The trustees have pleasure in presenting their report and unaudited financial statements of the Lunna Kirk Preservation Group for the year ended 31* August 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Reference and administrative details are shown in the schedule of officers and professional advisers on page 1 of the financial statements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Lunna Kirk Preservation Group is a charity registered in Scotland, registration number $C051930. The purposes and administration arrangements are set out in our Constitution registered in August 2022.
The trustees and committee members are appointed or reappointed at the Annual General Meeting held in November each year.
OBJECTIVES AND ACTIVITIES
The charity was set up in response to an intention by the Church of Scotland to offer the historic Lunna Kirk for sale. Our objective is to purchase the Lunna Kirk and operate it in line with our charitable purposes — the advancement of heritage and the advancement of religion.
ACHIEVEMENTS AND PERFORMANCE
Since purchasing the Lunna Kirk in March 2024, the trustees have been continuing with plans to have the building sustain itself through our charitable purposes. The Lunna Kirk continues to be open to all, and we continue to have religious services including a Christmas carol service which was very well attended. July 2025 saw thefirst wedding to be held in the Kirk since the purchase, and the Kirk has also played host to local charities such as the Shetland Bus Friendship Society and Whiteness & Weisdale Good Companions. To mark VE Day in May 2028, a flotilla of Norwegian vessels visited Shetland, including some boats which took part in the Shetland Bus operation, and a wreath-laying ceremony took place at Lunna. We have also improved accessibility to the Kirk with the purchase of a wheelchair ramp and 6 interpretative panels have been installed inside the Kirk to improve the visitor experience. The fundraising work of the committee and volunteers has continued with many new events and fundraisers planned for the coming year.
FINANCIAL REVIEW
The trustees did not receive any remuneration or expenses during the year.
The unrestricted reserves at 31% August 2025 totalled £11,259, the trustees and committee members consider the reserves to be at an adequate tevel for the protection, preservation, and maintenance of the Lunna Kirk in line with the objectives of the charity.
For the year to 31% August 2025 the unrestricted Receipts and Payments account shows a surplus of £6,761.
Approved by the Trustees and signed on theirbehalf.
Lunna Kirk Preservation Group
RECEIPTS AND PAYMENTS ACCOUNT
YEAR ENDED 31ST AUGUST 2025
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|---|---|---|---|---|---|---|---|---|
|UNRESTRICTED|RESTRICTED|TOTAL|TOTAL|
|FUNDS|FUNDS|2025|2024|
|RECEIPTS|£|£|£|£|
|Crowdfunder UK|1,853|0|1,853|75|
|Tour Fees|300|0|300|0|
|Events|11,093|0|11,093|3,343|
|Donations|1,909|0|1,909|1,721|
|Grants|0|0|0|10,000|
|Gift Aid|263|0|263|0|
|TOTAL RECEIPTS|15,417|0|15,417|15,139|
|PAYMENTS|
|Crowdfunder UK Fees|52|0|52|2|
|Events|1,235|0|1,235|596|
|Advertising|1,027|0|1,027|97|
|Hall|Hire|490|0|490|185|
|Repairs &|Maintenance|1,991|0|1,991|562|
|Insurance|1,329|0|1,329|1,248|
|Heat &|Light|2,388|0|2,388|805|
|Sundry|143|0|143|36|
|Asset|Purchase|-|Lunna|Kirk|0|0|0|25,080|
|Asset Purchase|- Legal|Fees|0|0|0|3,600|
|TOTAL PAYMENTS|8,656|9)|8,656|32,211|
|SURPLUS/DEFICIT FOR YEAR|6,761|0|6,761|-17,072|
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All activities of the charity are classified as continuing. Details of the restricted funds are shown in the Annual Report - Financial Review
Lunna Kirk Preservation Group
STATEMENT OF BALANCES
YEAR ENDED 31ST AUGUST 2025
| UNRESTRICTED | RESTRICTED | TOTAL | TOTAL | ||
|---|---|---|---|---|---|
| FUNDS | FUNDS | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| RESERVES | |||||
| Balancebroughtforward | 4,498 | 0 | 4,498 | 21,570 | |
| Netsurplus/deficitfortheyear | 6,761 | 0 | 6,761 | -17,072 | |
| Balance carried forward | 11,259 | 0 | 11,259 | 4,498 | |
| BANKANDCASH IN HAND | |||||
| Cash atbank | 11,259 | 0 | 11,259 | 4,098 | |
| Cash in hand | 0 | 0 | 0 | 400 | |
| 11,259 | 0 | 11,259 | 4,498 |
Details of the restricted funds are shown in the Annual Report - Financial Review
| ASSETS | ||
|---|---|---|
| 2025 | 2024 | |
| Land and Buildings | ||
| Purchase ofLunna Kirk - March2024 | 25,000 | 25,000 |
| Registration Fees Legal Feeson Purchase |
80 3,600 |
80 3,600 |
| 28,680 | 28,680 |
Approved by the trustees and signed on their behalf
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES
YEAR ENDED 3157 AUGUST 2025
INDEPDENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LUNNA KIRK PRESERVATION GROUP
| report on the accounts of the charity for the year ended 31 * August 2025 which are set out on pages 3 and 4.
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. 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 | 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
- which gives me reasonable cause to believe that in any material respect the requirements: a. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations have not been met, and
b. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:
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Date:
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Name:
Professional Body: Address: