APPENDIX 3 OSCR Scotiish Charity Regulal Independent examiner's report on the accounts Report to the trusteeslmembers of Cunningsburgh Communty Recreatson81 F8cihty SCIO Registered charity SC052770 number On the accounts of the charity for the period Period start date on Period end date piil 024 areh 2025 Set out on pages feN*rrt)er lo Include thE page umbers ol adail￿fia1 sheets) Respective The charity's truslees 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 attenlion. 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 view given by the 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'] 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 to which, in my opinion, attention should be drawn in order lo enable a proper understanding of the accounts to be reached. Date: Signed•*: 12 Jwie 2025 Name: Relevant professional qualification(s) or body lif any): Address: "Please d9￿te the wO￿ts in the iyackets tt thw not app￿. Ifthe ￿1)rdS do akyty, set out those fflatte￿ which have C£￿ to your att￿ti￿ the f￿10￿ng page. "OSCR wll accept dortal or signalwes. ## **APPENDIX 3** ## **Disclosure section** Only complete if the examiner needs to highlight material problems. **Give here brief details of any items that the examiner wishes to disclose** Enter SC No. below APPENDIX 2 Enter charity name below ## **Cunningsburgh Community Recreational Facility SCIO** ## SC052770 ||||**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**|**Receipts andpayments accounts**|**Receipts andpayments accounts**||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||Period start date||||||||||Period end date|Period end date||||||| |||**For the period**
**from**||01
Day|||April
Month|||||2024
Year|**to**|Day
31||Month
March||||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**| |||**to nearest £**||**to nearest £**|**to nearest £**||||**to nearest £**|||||**to nearest £**||||**to nearest £**||**to nearest £**||**to nearest £**|**to nearest £**| |**A1 Receipts**|||||||||||||||||||||||| |Donations||||||||||||||||||**-**|**-**|**-**|||| |Legacies||||||||||||||||||**-**|**-**|**-**|||| |Grants||||||||||||||||||**-**|**-**|**-**|||| |Receipts from fundraisingactivities||||||||||||||||||**-**|**-**|**-**|||| |Gross tradingreceipts||**33,766**||||||||||||||||**33**|**33**|**33,766**|||| |Income from investments other than|||||||||||||||||||||||| |land and buildings||||||||||||||||||**-**|**-**|**-**|||| |Rents from land & buildings||||||||||||||||||**-**|**-**|**-**|||| |Gross receipts from other charitable|||||||||||||||||||||||| |activities||||||||||||||||||**-**|**-**|**-**|||| |||||||||||||||||||**-**|**-**|**-**|||| |**_A1 Sub total_**|**_A1 Sub total_**|**33,766**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**||**33,766**|**33,766**|**33,766**||**-**|**-**| |**A2 Receipts from asset &**|||||||||||||||||||||||| |**investment sales**|||||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 33,766**
**-**
**-**
~~SS~~||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**33,766**|**-**
**-**
**-**
**33,766**|**-**
**-**
**-**
**33,766**||**-**
**-**|**-**
**-**| |**A3 Payments**|||||||||||||||||||||||| |Expenses for fundraising activities||||||||||||||||||**-**|**-**|**-**|||| |Gross trading payments||**26,426**||||||||||||||||**26**|**26**|**26,426**|||| |Investment management costs||||||||||||||||||**-**|**-**|**-**|||| |Payments relating directly to charitable|Payments relating directly to charitable||||||||||||||||||||||| |activities||||||||||||||||||**-**|**-**|**-**|||| |Grants and donations|||||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|||| |Governance costs:|||||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|||| |Audit / independent examination||||||||||||||||||**-**|**-**|**-**|||| |Preparation of annual accounts||||||||||||||||||**-**|**-**|**-**|||| |Legal costs||||||||||||||||||**-**|**-**|**-**|||| |Other|Other|Other|||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|||| |||||||||||||||||||**-**|**-**|**-**|||| |**_A3 Sub total_ **||**26,426**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**||**26,426**|**26,426**|**26,426**||**-**|**-**| |**A4 Payments relating to asset and**|||||||||||||||||||||||| |**investment movements**|||||||||||||||||||||||| |Purchases of fixed assets
**-**
Purchase of investments
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total payments_ 26,426**
**-**
**-**
**-**
**26,426**
**-**
~~————————~~|||||||||||||||||||||||| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**7,340**
**-**
**-**
**-**
**7,340**
**-**
**-**
**7,340**
**-**
**-**
**-**
**7,340**
**-**
~~or~~||||||||||||||||||||||| APPENDIX 2 **Cunningsburgh Community Recreational Facility SCIO** **SC052770** |**Section B Statement of balances**|**Section B Statement of balances**||||||| |---|---|---|---|---|---|---|---| |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**98,865**
**7,340**|**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|||||**98,865**|| ||Surplus / (deficit) shown on receipts and
payments account|||||**7,340**|| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**106,205**|**-**|**-**|**-**|**106,205**|**-**| |||- 0|-|
-
**Fund to which**|
-
**asset belongs**|
- 0|-| |||||||**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 l**|**-**|
**-**|
**-**| ||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature***|||**Print Name**|**Total**|**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||| ||||||||| 2025 Acccounts / Statement of balances 2 December 2007 APPENDIX 2 **Cunningsburgh Community Recreational Facility SCIO** **SC052770** ## **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**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| |||**Total**|**-**
| ## **C2 Grants** ## **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) **Authority under which paid C3b Trustee remuneration - details** **£ 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) |**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** 2025 Acccounts / Notes 3 December 2007 APPENDIX 2 **Cunningsburgh Community Recreational Facility SCIO** **SC052770** ## **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 £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**2 Grants**||**-**||**-**|**-**|**-**|**-**||**-**| |||**-**
**Unrestricted**
**funds**
**to nearest £**||**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**3 Gross receipts from other charitable activities**||**-**||**-**|||**-**||**-**| |||**-**
**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 £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**||**-**|**-**|**-**|**-**||**-**| |||-||-|-|-|-||-| ## **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 £**| |---|---|---|---|---|---|---|---|---|---| ||||||||**-**|









|| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**||**-**|**-**|**-**|**-**||**-**| |||-||-|-|-|-||-| 2025 AcccountsAdditional notes (1) December 2007 APPENDIX 2 **SC052770** ## **Additional analysis (2)** |**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||||||**-**|| |Legacies||||||**-**|| |Grants||||||**-**|| |Receipts from fundraisingactivities||||||**-**|| |Gross tradingreceipts||||||**-**|| |buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities||||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |Expenses for fundraisingactivities||||||**-**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto 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**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| ||**-**||**-**|**-**|**-**|**-**|**-**| ||||||||| |||||||**-**|| ||||||||| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |**Nature and purpose of funds**|||||||| ||||||||| 2025 AcccountsAdditional notes (2) December 2007 APPENDIX 2 **Cunningsburgh Community Recreational Facility SCIO** **SC052770** ## **Additional analysis (3)** |**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 andpurpose of funds**||||||| |||||||| 2025 AcccountsAdditional notes (3) December 2007 APPENDIX 1 OSCR Period start date Month Year 2024 Period end date Month Year 2025 From To 31 Scottish Chanty Regulator Office of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known by Registered charity number Charity's principal addiess Cunningsburgh Communty Recreational Facilty SCIO Aithsvoe Marina Assocaition SC052770 Springbank Hoswck Santhid( Shetland Postcode ZE2 9HL Names of the charty trustees on date of approval of Trustees, Annual Report Name of person (or body) entitled to appoint trustee lif anyl Trustee name Office fif any) Dates acted rf not for whole year Chair Vice Chair SeCreatsry￿reasUrer Park Manager Berth Manager Board Member 04107124 - 3110312025 10 11 12 13 14 15 16 17 18 19 20 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) None Structure, governance and management Type of governing document Cunningsburgh Community Recreational Facility SCIO Constitution. Trustee recruitment and appointment appointed 04107124. Objectives and activities Charitable purposes The provision of a recreational facility which will facilitate public partI￿patIOn in boating. yachb'ng. caravanning and all other recreational activrties. Summary of the main activities in ielation to these objects These facilities enables public participation in recreational and community activtties including boating, yachting, caravanning, camping and maintaining a community building (including meeting spa￿, krtchen and public toilets) with disabled access for use by the local community and visitors lo the area. APPENDIX 1 Achievements and performance Summary of the main achievements of the charity duTing the financial period The Ailhsvoe Marina Association is operating under name only and will be dissolved when the Deeds of Sevitude and Transfer of Assets have been registered in Edinburgh and the Crown Estate lease is transfe￿ed in favour of Ihe Cunningsburgh Communty Recreational Facilty. Ongoing maintenance is necessary to keep a safe environment for members, campers and the general public. New soffits have been installed in the amenity block. Speed bumps were removed from the access road due to complaints from the users. Broadband via satellite link was installed 25109124, part of the Scottish Govemment Broadband R100 roll-ouL WI-FI seems to be appreciated by the members and campers alike. Much thought has gone into reconfiguring the berthing plan in the marina. Some members will move into more suitable berlhs and three people will move off the watb'ng list and will become members after the reconfigurats'on process. Electrical towers have been purchased and will be instslled along wth new hose reels after the reconfiguralion, which will be carried out during the summer of 2025. A new nolice board and a key box has been installed to make lrfe easier for visiting vessels. Our busiest year with caravans and camper vans. Fishing competitions were held in August I September. Financial review Brief statement of the charity's policy on reserves £85000 was transferred from the current account into a 30 day notice account to earn interest. Reserves are healthy - but ongoing maintenance of the Marina and Touring Park will reduce this during the coming years. Details of any deficit In surpass. Donated facilities and services (if any) None. APPENDIX 1 Other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signaturels) OSCR will accept dlgltal or typed signatures Full name(s) Position (e.g. Chair) Secretary l Treasurer Date 15106125