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2025-04-04-accounts

APPENDIX 1

OSCR Scottish Office Charity Regulator of the Scottish Charity Regulator

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‘Trustees’Annual Report for the period 7)
Period startdate | | Periodenddate |
| Day _| Month | Year __ | oe ieee Month | Yeer "=|
From | 5 April 2024. '° 4 | April 2005
a ob tyuss
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Other Charityname —_Friends of Portnahaven Church names charity is soa FoPC Registered charity number SC 52700 Charity’s principal address The Binneach, Shore Street, Port Wemyss, Isle of Islay

Postcode PA47 7ST

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

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+ aie San SRM PcaName ofperson
| Chair |. Whole year FoPC members
2) Treasurer ; Ditto Ditto
3 |
4 MembershipSecretary secretary | DittoDitto | DittoDitto |
5 | Ditto | Ditto
6 Ditto Ditto |
7 Ditto Ditto —|
8 Ditto il Ditto Z
9 Ditto Ditto
40 ileal balla ional Ditto Ditto
14 Ditto
|
13
a =
14
15
|
16
|
18 Sipe tes jh Reals =
19
20
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1

APPENDIX 1

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Reference and administration details
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Namesofall othercharitytrustees duringthe period, ifany, {forexample,thosewhoresigned partway duringthe period, ifany, {forexample,thosewhoresigned partway
through thefinancial period)
oe eReS
ane
a
Si StSIS
SEE TASPye
LedEo
We ds
Ve
Dalene
te
r
veal
-
hi
hal1 aweResigned8 February 2025
_
Structure, governance and management
Typeofgoverningdocument Constitution inplace(basedonOSCRtemplatefor
asset-transfer organisations) agreed atEGM in February
2024.
Trustee recruitmentandappointment Trusteesare recruited and appointedon anopen basis by
nominationatanAGM. Trustees signastandardTrustees’
Code of Practice.
Objectives and activities
Charitablepurposes Theorganisation
exists to benefit the
communityoftheRhinns ofIslay
whichis primarily defined as those living in postc des PA47,PA48 and
PA49.Theorganisation hasthefollowing purposes:
-Theadvancementof citizenshipandcommunitydevelopment
_Theadvancementofthe arts, heritage,cultureandscience.
-Thepromotion ofreligiousand racialharmony
Thechiefobjective istoacquire thechurchbuildingfromtheChurch of
Scotland, tore-develop itandthen tomanageand maintain itasa
‘communityhub forthe benefit of the people oftheRhinns and further afield.
activities
iniepsnagesa
wine
i
ceeeg
a

wineini epsnagesa

2

APPENDIX 1

Achievements and performance Achievements and performance
Summary ofthemainachievementsof
thecharityduringthefinancialperiod
During
the yearto4
April2025theFoPChas:
=
-UsediteSeanichpiFundStage 1grantfor£11,927(grantedinMarch
2024)tocarryoutafullbuildingconditionandstructuralsurvey,a feasibility
Study,adraftbusinessplanandoutlinearchitectsdrawingsfordifferent
renovation options.
~Afullfeasibilitystudywithestimatedcostings,draft200
Outlinedrawings
erSpring/Summer2024
ee a...wellattendedconsultationevent
as
held
on
16May2024wheremany localpeopleandorganisations
Offered ideasandviewsonthefutureuseofthebuilding. A followup
Feedbackopen meetingwasheldon3 October2024
~Theprogresswasreported tomembersandthelocalcommunityat
regularintervals(newsletter, Facebookpage,lleachas
~ Full structuralandconditionSurveyswereCarried outby
October2024 indicatingthe repairsnecessaryoncethechurch is in
communityownership.
~ThesuccessofthisprogressenabledFoPC
to bidforaScottishLand
FundStage2AcquisitiongrantinJanuary2025.WeheardinMarch2025
thatourbidwassuccessfulandhave beenawarded£85,990towardsthe
agreed acquisition costof£90,000.
~Regular Trusteemeetingswereheldthroughouttheyearwhere all
discussions anddecisionswere minuted.
-Throughout2025protracted detailed negotiations havecontinued withthe
ChurchofScotland overthefinaltransferofthebuildingtoourcommunity
organisation.
At thetimeofwritingweexpecttotakeownership inthenextfewweeks.
Briefstatement
of the charity'spolicy
onreserves
as 3smallcharity
we hold no formalreserves
but operated withasingle
currentaccountduring theyearinordertocontributetothechurchrunning
costs and towards the eventualacquisition of thechurchbuilding. A
reserveaccounthassubsequentlybeenopened.Ourconstitution states
that FoPC shall have the power to holdUK based bank accounts,may
receive funds and donations and make payments only for the purpose of
furtheringtheobjectivesofthe organisation.TheConstitutionalso sets out
that ifwedissolvethen the Trustees shalldispose
of any assets
to any
local organisationswith similarpurposes.
Detailsofanydeficit Theorganisationhad nodeficitduringtheperiod.
Donatedfacilitiesandservices(ifany) Theorganisationreceivednodonatedfacilitiesorservices
duringtheperiod.
3

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APPENDIX 1
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Other optional information
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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
Full name(s el
Postion(eg.Chatj{/ = =====2=~”~”~—C—O——TCTT.. |.)~™SC~CS<;7;73 3 HC pees
CHAIR
[LL TAnuARY 2026
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4

Scoitish Charity Regulator

APPENDIX 3

Independent examiner’s report onthe accounts. Report to the Charity name trustees/members of Fe iENDS CE Rermab AvEw CyoecH Registered charity SC os 2som number On the accounts of the Period start date Period end date charity for the period Day Month Year Day Month Year S A@IL 2024 to 4 AfiL; W2zS pstouonipages tj iC. humbersof addtional sheels) Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner 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, | do not express an audit opinion on the view given by the accounts. Independent examiner’s jn the course of my examination, no matter has come to my attention statement

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. 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

  1. to which, in my opinion, attention should be drawn in order to enable a proper Signed: » /\s2e Name: qualification(s)Relevant professionalor body || AcLavsTASSClove (if any): Address:
Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter charity name below Enter SC No. below Enter SC No. below
Friends of Portnahaven Church SC052700
Receipts andpayments accounts
For the period
from
Period start date to Period end date
Day Month Year Day Month Year
5 April 2024 4 April 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 £
A1 Receipts
Donations 2,430 2,430 16,514
Legacies -
Grants 14,647 14,647 3,000
Receiptsfrom fundraising activities **1,097 ** **1,097 ** 2,165
Gross tradingreceipts -
Income from investments other than
land and buildings
678 678 523
Rentsfrom land & buildings -
Gross receipts from other charitable
activities
-
-
A1 Sub total 4,205 14,647 - - 18,852 22,202
A2 Receipts from asset &
investment sales
Proceedsfromsale of fixed assets
~~SSS~~
~~SSS~~ ~~SSS~~ ~~SSS~~ ~~SSS~~ ~~SSS~~ ~~=~~ ~~=~~ ~~=~~ -
~~=~~
~~=~~ ~~=~~ ~~=~~
Proceedsfromsale of investments
~~SSS~~
~~SSS~~ ~~SSS~~ ~~SSS~~ ~~SSS~~ ~~SSS~~ ~~=~~ ~~=~~ ~~=~~ -
~~=~~
~~=~~ ~~=~~ ~~=~~
A2 Sub total
~~SSS~~
-
~~SSS~~
~~SSS~~ -
~~SSS~~
~~SSS~~ -
~~SSS~~
~~=~~ -
~~=~~
~~=~~ -
~~=~~
~~=~~ -
~~=~~
~~=~~
~~SSS~~ ~~SSS~~ ~~SSS~~ ~~SSS~~ ~~SSS~~ ~~SSS~~ ~~=~~ ~~=~~ ~~=~~ ~~=~~ ~~=~~ ~~=~~ ~~=~~
Total receipts
~~SSS~~
4,205
~~SSS~~
~~SSS~~ 14,647
~~SSS~~
~~SSS~~ -
~~SSS~~
~~=~~ -
~~=~~
~~=~~ 18,852
~~=~~
~~=~~ 22,202
~~=~~
~~=~~
~~SSS~~ ~~SSS~~ ~~SSS~~ ~~SSS~~ ~~SSS~~ ~~SSS~~ ~~=~~ ~~=~~ ~~=~~ ~~=~~ ~~=~~ ~~=~~ ~~=~~
A3 Payments
Expenses for fundraising activities **897 ** **897 ** 488
Gross trading payments -
Investment management costs -
Payments relating directly to charitable
activities
**25,382 ** **25,382 **
Grants and donations - 180
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
Other Other -
-
**A3 Sub total ** 897 25,382 - - 26,280 668
A4 Payments relating to asset and
investment movements
~~=~~
~~=—~~ ~~=~~
Purchases of fixed assets
~~=~~
~~=—~~ ~~=~~ -
Purchase of investments
~~=~~
~~=—~~ ~~=~~ -
A4 Sub total
~~=~~
-
~~=—~~
~~=~~ -
-
- - -
~~=~~ ~~=—~~ ~~=~~
Total payments
~~=~~
897
~~=—~~
~~=~~ 25,382
-
- 26,280 668
~~=———~~ ~~=————~~ ~~=———~~ ~~———~~ ~~———~~ ~~———~~
Net receipts / (payments)
~~———~~
3,308
~~————~~
~~———~~ 10,735)
(
~~———~~
~~———~~ -
~~———~~
- 7,427)
(
21,534
~~———~~ ~~———~~ ~~———~~ ~~———~~ ~~———~~ ~~———~~
A5 Transfers to / (from) funds
~~———~~
23,808
~~———~~
~~———~~ 23,808)
(
~~———~~
~~———~~ ~~———~~ -
~~———~~ ~~———~~ ~~———~~ ~~———~~ ~~———~~ ~~———~~
Surplus / (deficit) for year
~~———~~
27,116
~~———~~
~~———~~ 34,543)
(
~~———~~
~~———~~ -
~~———~~
- 7,427)
(
21,534
~~———~~ ~~———~~ ~~———~~ ~~———~~ ~~———~~ ~~———~~
Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church SC052700 SC052700
Section B Statement of balances
Categories Details Unrestricted
funds
Restricted funds Expendable
endowment
funds
Permanent
endowment
funds
Total current
period
Total last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year 3,364 37,264 40,628 19,094
Surplus / (deficit) shown on receipts and
payments account
27,116 34,543)
(
7,427)
(
21,534
-
-
Cash and bank balances at end of
year
30,480 2,720 - - 33,200 40,628
(Agree balances with receipts and payments
account(s))
-
-

-

-

-

-
Details Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
B2 Investments
Total -
-
Details Fund to which asset belongs Cost (if available) Current value (if
available)
Last year
to nearest £ to nearest £ to nearest £
B3 Other assets
Total -
-

-
Details Fund to which l iability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities
Total - -
Details Fund to which l iability relates Amount due
(estimate)
Last year
to nearest £ to nearest £
B5 Contingent liabilities
Total -
-
Signed by one or two trustees
on behalf of all the trustees
Signature Print Name Date of
approval

Friends of Portnahaven Church

SC052700

Section C Notes to the Accounts

Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church SC052700 SC052700
Section C Notes to the Accounts
C1 Nature and purpose of
funds(may be stated on
analysis of funds worksheets)
The organisation's objective is to provide recreational facilities to improve the life and conditions for whom the
facilities are intended by:
1. Developing and maintaining Portnahaven Church as a hub for the community.
2. Creating opportunities for all members of the community to undertake creative, physical, recreational and
wellbeing activities of their choice.
3. Advancing the resilience and positive health and wellbeing in the community by providing a wide range of
activities that encourages people to come together regularly to reduce isolation and loneliness.
Type of activity or project supported Individual /
institution
Number of grants
made
£
C2 Grants
Total -
C3a Trustee remuneration 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 £
C3b Trustee remuneration -
details
C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)
this box X
Number of
trustees
£
C4b Trustee expenses -
details
Nature of relationship Nature of transaction Transaction
amount (£)
Balance
outstanding at
period end(£)
C5 Transactions with
trustees and connected
persons
C6 Other information

Friends of Portnahaven Church SC052700

Additional analysis (1)

Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church SC052700 SC052700
Additional analysis (1)
Analysis of receipts and payments
1 Donations
Unrestricted
funds
Restricted funds Expendable
endowment
funds
Permanent
endowment
funds
Total current
period
Total last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Congregation donations 2,430 2,430 16,514
-
-
Total 2,430 - - - 2,430 16,514
- - - - - -
2 Grants
Unrestricted
~~funds~~
Restricted funds Total current
~~period~~
Total last
~~period~~
to nearest £ to nearest £ to nearest £ to nearest £
South Islay Development - Ardberg Fund 2,720 2,720 3,000
Scottish Land Fund 11,927 11,927
-
-
Total - 14,647 14,647 3,000
- - - -
3 Gross receipts from other charitable activities
Unrestricted
funds
Restricted funds Expendable
endowment
funds
Permanent
endowment
funds
Total current
period
Total last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -
4 Payments relating directly to charitable activities
Unrestricted
funds
Restricted funds Expendable
endowment
funds
Permanent
endowment
funds
Total current
period
Total last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Chartered surveyors 7,858 7,858
Consultancy fees 7,457 7,457
Architect fees 6,092 6,092
Other 3,975 3,975
-
-
-
-
-
-
-
Total - 25,382 - - 25,382 -
- - - - - -

SC052700

Additional analysis (2)

SC052700 SC052700
Additional analysis (2)
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
Unrestricted
funds
Total
unrestricted
funds
Total
unrestricted
funds last
period
Receipts
Donations 2,430 2,430 1,189
Legacies -
Grants -
Receiptsfrom fundraising activities 1,097 **1,097 **
Gross tradingreceipts -
Incomefrom investments otherthan land and buildings 678 678
Rentsfrom land & buildings -
Gross receipts from other charitable activities -
Sub total 4,205 - - - 4,205 1,189
-
Receipts from asset & investment sales
Proceedsfromsale of fixed assets -
Proceeds from sale of investments -
Sub total - - - - - -
Total receipts 4,205 - - - 4,205 1,189
-
Payments
Expenses for fundraising activities 897 **897 ** 488
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities -
Grants and donations - 180
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total 897 - - - 897 668
-
Payments relating to asset and investment
movements
Purchases of fixed assets -
Purchase of investments -
Sub total - - - - - -
-
Totalpayments 897 - - - 897 668
-
Net receipts / (payments) 3,308 - - - 3,308 521
Transfers to / (from) funds 23,808 23,808
Surplus / (deficit) for year 27,116 - - - 27,116 521
-
Nature andpurpose of funds
The organisation's objective is to provide recreational facilities to improve the life and conditions
1. Developing and maintaining Portnahaven Church as a hub for the community.
2. Creating opportunities for all members of the community to undertake creative, physical, recre
3. Advancing the resilience and positive health and wellbeing in the community by providing a
to reduce isolation and loneliness.
for whom the facilities are intended:
ational and wellbeing activities of their
wide range of activities that encourage
choice.
s people to come together regularly

Friends of Portnahaven Church SC052700

Additional analysis (3)

Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church Friends of Portnahaven Church SC052700 SC052700
Additional analysis (3)
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
Feasibility
Study
Website Total restricted
funds
Total restricted
funds last
period
Receipts
Donations - 15,325
Legacies -
Grants 11,927 2,720 14,647 3,000
Receiptsfrom fundraising activities - 2,165
Gross tradingreceipts -
Incomefrom investments otherthan land and buildings - 523
Rentsfrom land & buildings -
Gross receipts from other charitable activities -
Sub total 11,927 2,720 - - 14,647 21,013
-
Receipts from asset & investment sales
Proceedsfromsale of fixed assets -
Proceeds from sale of investments -
Sub total - - - - - -
Total receipts 11,927 2,720 - - 14,647 21,013
-
Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 25,382 **25,382 **
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total 25,382 - - - 25,382 -
-
Payments relating to asset and investment
movements
Purchases of fixed assets -
Purchase of investments -
Sub total - - - - - -
-
Totalpayments 25,382 - - - 25,382 -
-
Net receipts /(payments) 13,455)
(
2,720 - - 10,735)
(
21,013
Transfers to /(from) funds 23,808)
(
- 23,808)
(
Surplus /(deficit) foryear 37,263)
(
2,720 - - 34,543)
(
21,013
-
Nature andpurpose of funds
Restricted funds comprise the following:
Feasibility Study - Grants were awarded from the Scottish Land Fund (SLF) towards the feasibility work carried ou
application for a further grant from the SLF for the acquisition of the Church building. Subsequently awarded in 20
Website - Grant awarded from the South Islay Development Fund for the development for a website for Portnahav
now been commissioned and expenditure has been incurred in 2025/2026.
t including a busines
25/2026.
en Church / Friends
s plan that will be used in our
of Portnahaven Church. This has