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**| 1 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_ 2 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)_ |**C3a Trustee remuneration**
**C2 Grants**|**Type of activity or project supported**|**Individual /**
**institution**|**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** |**C4a Trustee expenses**
**C4b Trustee expenses -**
**details**
**C5 Transactions with trustees**
**and connected persons**|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|**X**| |---|---|---|---|---| |||**Nature of transaction**|**Number of**
**trustees**
**£**|| |||||| |||||| |||||| |||||| |||||| ||**Nature of relationship**
||**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|| |||||| |||||| |||||| |||||| |||||| **C6 Other information** 3 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 £**|**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 £**| |---|---|---|---|---|---|---|---|---| |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**| 4 Zoho Sign Document ID: 4AE371BC6-XOUQHAGLAKJK93DMKXR4UGVKOKVPDL12LEIWNDISSP4 **SC053080** ## **Additional analysis (2)** ## **5 Breakdown of unrestricted funds** |**Receipts**|**General**
**Operational**
**Fund**|**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. 5 Zoho Sign Document ID: 4AE371BC6-XOUQHAGLAKJK93DMKXR4UGVKOKVPDL12LEIWNDISSP4 **Nairnshire Community Newspaper SCIO** **SC053080** ## **Additional analysis (3)** ## **6 Breakdown of restricted funds** |**Receipts**|**Office Cost**
**Restricted Fund**|**Office Cost**
**Restricted Fund**||||**Total restricted**
**funds**|**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 6