## APPENDIX 1 OSCR Scottish Office Charity Regulator of the Scottish Charity Regulator **----- Start of picture text -----**
‘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 **----- Start of picture text -----**
+ 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 **----- Start of picture text -----**
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
L**e**dEo
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
community**o**ftheRhinns 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
| Duringthe year to4 April2025 the charity continued to raisefundstoassist withongoing
maintenance costs (heating, lighting etc) andtowardsthe cost of acquisition. Regular. very
‘popular Tinthe Church events continued which fosteredcommunity engagement andhelped
po
ickle loneliness andisolation. Specialeventswereheld by FoPC to commemorate VE Day
(May 2024) and atChristmas (Carolsinging inDecember 2024).Decorations andgarden
maintenance were carriedout byFoPC. Membership has continuedto increase andnow
stands at over120(fulland associate members). Members and localpoliticalrepresentatives
werekept informed of ourprogress towards ownershipthrough regular newsletters and have
beenextremelysupportive.| ## 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||||| **----- Start of picture text -----**
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: - 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 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|||| |||||||||||||| |||||||||||||| |||||||||||||| |||||||||||||| |||||||||||||| |||||||||||||| |||||||||||||| |||||||||||||| ||||||||||||||