2025-12-31-accounts - Nairnshire Community Newspaper SCIO

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Zoho Sign Document ID: 4AE371BC6-XOUQHAGLAKJK93DMKXR4UGVKOKVPDL12LEIWNDISSP4

SC053080

	Nairnshire Community Newspaper SCIO	Nairnshire Community Newspaper SCIO	Nairnshire Community Newspaper SCIO	Nairnshire Community Newspaper SCIO	Nairnshire Community Newspaper SCIO	Nairnshire Community Newspaper SCIO	Nairnshire Community Newspaper SCIO	Nairnshire Community Newspaper SCIO	Nairnshire Community Newspaper SCIO	Nairnshire Community Newspaper SCIO	SC053080
	Receipts andpayments accounts
	For the period from	Period sta		rt date			Period		end date
		Day	Month		Year	to	Day	Mon	th	Year 2025
		01	January		2025		31	Decem	ber

Section A Statement of receipts and payments
A1 Receipts	Unrestricted funds to nearest £ 2,209 10,000 99 27,788 40,096 - 40,096 817 8,591 24,602 292 - 34,302 806 806 35,108	Restricted funds to nearest £		Expendable endowment funds to nearest £ - - - - - -			Permanent endowment funds to nearest £		Total funds current period to nearest £		Total funds last period to nearest £
Donations		5,001							7,210		4,112
Legacies									-		-
Grants									10,000		34,000
Receipts from fundraisingactivities									-		-
Gross tradingreceipts									-		-
Income from investments other than land and buildings									99		-
Rents from land & buildings									-		-
Gross receipts from other charitable activities									27,788		11,925
		5,001					-		-		-
*A1 Sub total*				-					45,097		50,037
A2 Receipts from asset & investment sales
Proceeds from sale of fixed assets									-
Proceeds from sale of investments		-					-		-
*A2 Sub total*				-					-		-
*Total receipts* A3 Payments		5,001					-
				-					45,097		50,037

Expenses for fundraising activities									817		410
Gross trading payments									8,591		3,035
Investment management costs									-		-
Payments relating directly to charitable activities		1,902							26,504		1,543
Grants and donations									-		-
Governance costs:									-		-
Audit / independent examination									292		-
Preparation of annual accounts									-		-
Legal costs									-		5,555
Other									-		-
									-		-
**A3 Sub total **		1,902		-			-		36,204		10,543
A4 Payments relating to asset and investment movements
Purchases of fixed assets									806		1,827
Purchase of investments									-		-
**A4 Sub total **		-		-			-		806		1,827
*Total payments* *Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*
		1,902		-			-		37,010		12,370

	4,988	3,099		-			-		8,087		37,667

									-
	4,988			-
		3,099		-			-		8,087		37,667

Zoho Sign Document ID: 4AE371BC6-XOUQHAGLAKJK93DMKXR4UGVKOKVPDL12LEIWNDISSP4

SC053080

Nairnshire Community Newspaper SCIO

Section B Statement of balances	Section B Statement of balances						Total last period to nearest £ - 37,667 37,667 0 Last year to nearest £ - Last year to nearest £ - Last year to nearest £ - Last year to nearest £ - Date of approval 24 Apr 2026
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 £	Restricted funds to nearest £ 3,099	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £
	Cash and bank balances at start of year	37,667 4,988				37,667	-
	Surplus / (deficit) shown on receipts and payments account					8,087	37,667
						-
						-
	Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	42,655	3,099	-	-	45,754	37,667
		0	-	- Fund to which	- asset belongs	0
						Market valuation to nearest £





	Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
						Current value (if available) to nearest £









	Details			Total Fund to which l	-	-	-
					iability relates	Amount due to nearest £








	Details			Fund to which l	Total iability relates	-	-
						Amount due (estimate) to nearest £



	Signature*			Print Name	Total	-	-

				David Tunstall			24 Apr 2

Please note - OSCR will accept digital or typed signatures

Zoho Sign Document ID: 4AE371BC6-XOUQHAGLAKJK93DMKXR4UGVKOKVPDL12LEIWNDISSP4

SC053080

Nairnshire Community Newspaper SCIO

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		£

C3b Trustee remuneration - details

If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)	If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)	this box
	Nature of transaction	Number of trustees £





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

C6 Other information

Zoho Sign Document ID: 4AE371BC6-XOUQHAGLAKJK93DMKXR4UGVKOKVPDL12LEIWNDISSP4

Nairnshire Community Newspaper SCIO

SC053080

Additional analysis (1)

Analysis of receipts and payments

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 £
Small cash donations					-	200
Donations via JustGiving					-	2,249
Donations from named individuals	901	5,001			5,902	1,410
Gift aid received	1,307				1,307	253
Total	2,209	5,001	-	-	7,210	4,112
	-	-	-	-	-	-

2 Grants

2 Grants
	Unrestricted funds to nearest £	Restricted funds to nearest £	Total current period to nearest £	Total last period to nearest £
Arnold Clark				1,000
Association of Nairn Businesses			-	5,000
Haventus / Ardersier Port			-	25,000
McDonalds Community Fund	10,000		10,000	-
Ward Discretionary Fund			-	3,000

Total	10,000	-	10,000	34,000
	-	-	-	-

3 Gross receipts from other charitable activities

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 £
Newspaper sales	12,227				12,227	3,171
Advertising sales	14,143				14,143	.
Newspapers By Post subscription sales	468				468	-
Online subscription sales	950				950	-
					-
					-
					-
					-
Total	27,788	-	-	-	27,788	3,171
	-	-	-	-	-	reference error

4 Payments relating directly to 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 £
Staff Costs	24,067	-			24,067	-
Office Rent & Service Charge	-	-			-	-
Office Insurance, Rates, BID	-	485			485	503
Utilities	- 9	-			- 9	27
Telecomms & Internet	-	516			516	212
Software & Computer Supplies	-	489			489	375
Postage	-	161			161	28
Stationery & Office Supplies	-	251			251	315
Website	477	-			477	47
Bank Fees and Charges	67	-			67	36
					-	-
Total	24,602	1,902	-	-	26,504	1,543

Zoho Sign Document ID: 4AE371BC6-XOUQHAGLAKJK93DMKXR4UGVKOKVPDL12LEIWNDISSP4

SC053080

Additional analysis (2)

5 Breakdown of unrestricted funds

Receipts	General Operational Fund				Total unrestricted funds	Total unrestricted 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	2,209				2,209	4,112
					-	-
	10,000				10,000	34,000
					-	-
	27,788				27,788	11,925
	99				99	-
					-	-
					-	-
*Sub total* Receipts from asset & investment sales	40,096	-	-	-	40,096	50,037
					-
Proceeds from sale of fixed assets Proceeds from sale of investments					-
					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-

	40,096	-	-	-	40,096	50,037
					-
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	817				817	410
	8,591				8,591	3,035
					-	-
	24,602				24,602	1,543
					-	-
					-	-
	292				292	-
	-				-	-
	-				-	5,555
					-	-
					-	-
*Sub total* Payments relating to asset and investment movements	34,302	-	-	-	34,302	10,543
					-
Purchases of fixed assets Purchase of investments	806				806	1,827
					-	-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	806	-	-	-	806	1,827
					-
	35,108	-	-	-	35,108	12,370
					-
	4,988	-	-	-	4,988	37,667

					-

	4,988	-	-	-	4,988	37,667
					-

Nature and purpose of funds

General Operational Fund: to cover costs related to charitable activities and operations, including office equipment and fittings.

Zoho Sign Document ID: 4AE371BC6-XOUQHAGLAKJK93DMKXR4UGVKOKVPDL12LEIWNDISSP4

Nairnshire Community Newspaper SCIO

SC053080

Additional analysis (3)

6 Breakdown of restricted funds

Receipts	Office Cost Restricted Fund				Total restricted funds	Total restricted funds last period
Donations	5,001				5,001
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	5,001	-	-	-	5,001	-
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	5,001	-	-	-	5,001	-
					-
Expenses for fundraising activities					-
Gross trading payments					-
Investment management costs					-
Payments relating directly to charitable activities	1,902				1,902
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	1,902	-	-	-	1,902	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	1,902	-	-	-	1,902	-
					-
	3,099	-	-	-	3,099	-

					-

	3,099	-	-	-	3,099	-
					-

Nature and purpose of funds

Costs associated with running the office, including rent, service charge, insurance, telecomms, utilities, but excluding office equipment and fittings