APPENDIX 3 oscr offi of the Scottish Charity Regulator Report to the Charity ne trustseslmembers of BLUE SPACE HIGHLAND Registered charity number On the accounts of the ¢harity for the period SC 053108 Period start date Period end date Year 2025 02 2024 02 Set out on pages mernber to iM4ude Ihe pagg umban 014ddloA81 ets Respectlve The charity's trustees are responsible for the pr6p8ratlon of the accounts in accordance re8pon8lbllltles of with the terms of thè charities and Trustee Investment (Scotland) 2005 Act and the trusto09 and examlnor Charities AuntS (Scotland) Regulations 2006. The charty 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(11 {c) of the Act and to st8te whether particular matters have corne to my attention. Basls of Indepondont My examination Is carried out in accordance with Regulation 11 cf the Charities examlner's Statement Accounts (Scotland) Regulations 2006. An examlnation includes a review of the accounting records kept by the charity and a comparison of the accounts presented wlth 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 tlat would be required in an audit and, consequently, I do not express an audit opinion on the accounts. Independent examlner's In the course of my examination, no matter has come to ry attentlon lother than that ststement . disclosed on the attached page"] which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounts.ng records in accordance with section 44(1) (al 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 RegUlatn 9 of the 2008 Accounts Regulations have not been met, or to which, in my opinicn, attention should be drawn in order to enable a proper understandin cf the ac"ounts to be reached. Date: Slgned: Name: Relevant prDfessional qualification(s) or body (if any): 12 f ....j.. Zf_ ........... Address: RITSON YOUNG CA 28 HIGH ST4EET IV12 4AU 'Ple8se delet¥ the wotés in the br8(*ets if they do not apply. If the vKtits do apply, set oul thD5e rnattews whth have wme to yOtJr atiention on the folloWg page_
Ivtr Sb Nts oscr BLUE SPACE HIGHLAND SCO53108 Receipts and payments accounts -Ii..W Sl?- For the poriod Irom to 06 r)2 2024 02 2025 Section A Statement of receipts and payments Permanènt ?Adowmenl hjnds unstrIct•d lunds Restricted IndS Expendable èndowmw funds Total fund$ current pèriod Tot81 funds last perlod to n•&re$t f to ne¥•st£ tonearts*t£ to neare#t£ A1 Receipts Donations 13.465 13,465 Legacies Grsnts Recdpts from fiJndraising ActilIeS Gross trading receipt5 Incoffle frorn investments other than lond and buildings Rents frorn land & building$ Gross receipts from ¢)th•r choritabl¢ adsvilies 808 806 A1 Sub total 14.273 14,273 A2 R•c•lpts Ifom asset & Inve$tmènl sal09 Proceeds frorn sale ol fixed assets Proreeds (rorn sale of inveslménls A2 Sub tot•1 zzzza 14.273 14,2T3 A3 Paym•nts Expen$es for fvndralsing a¢tivrtle8 Gross If8ding payments Investment rnanagement ¢4815 Payments relating dlrecly lo charit801• a[VIlle5 Gr8nls and donotitsns 4646 4.848 Governance cKJsts". Audit l independent examinalic PrepaRti¢n ol annual accounts Legal costs Other A3 Sub tofal 5,126 5,126 A4 Payments r•lattng to asset and Invèstment movements Purchases of frxed assels Pt¢rchase of ¥nvestm$nls A4 Sub total Total payments 5,126 5,126 9.147 9.147 A5 Transf¢rs to l {from) funds Surplus l(defJ¢it) foryear 9,147 9.147
APPENDIX2 BLUE SPACE HIGHLAND Section B Statement of balances SC053108 unren¢ed Expendable eThdovhngni fvAds PermanÈnt endowment fwids tonearesie T¢tAI current R¢seted funds Total last period CatpgorlÈs Detalls io nvrpst£ io nèar•it£ Bl Cash funds Cash at¥J bank batsnces at stsrtdyear Swwsl Idenclti shm cfi CeIpts8j payments 8ccwnl 9.147 9,147 C8h and bank balancés at end of year 9.147 9,147 (Agree baLints$IIh re¢dpLsplynts aCcni16)I •talls ton•ar•it£ tonoANStÈ B2 Investmnts Totsi Fundlowhleha5Uttsl•n IIrfAll1b11} Curr•niv*iu• I L411yo•r to no4rnsl£ 83 Other a$¥•ts T4ts1 Dela113 L&•ty•ir lp Mir•ii£ P4 Llabllltlgs Totsl Amounld lJityDAr n•DrMt¢ Dttslls BS Corbtlng9nt Ilabllltl•s Totsl Dato or approval on tyvhairof all th• lftlste Slgnatur• Prfnt Name Decernber2007 88 SpaGY HryNan¢ 2024sIStMenl of balanrn5
APPENDIX 2 BLUE SPACE HIGHLAND SC053108 Section C Notes to the Accounts C1 Nature and purpose of funds (may be slated on ¢gnalysis of funds worksheets) Indl¥ldual I Insiitutlon Numbor of m•d• Typo of activity or wolect SUPPOrted C2 Grants Total C3a Trustee remuneration If no femuneralion was paid during the period lo any charfty Iruglee or per$on connecled lo a trustee cross this box (otherwise complete sectson 3b) Authority under whlch pald C3b Trustee remuneratlon - detslls C4a Trustee expenses If no expenses wefe paid lo any chaiity trustae during the period Ihen LTOSS this box (otherwise cornpe seth'on 4b) Numberof trutst• C4b Trustee expenses - detalls Transa¢Uon •mounl 1£) Balance oUtstading al tlod end Nature of rolationshl Naturg of transactlon C6 Transaclions with trustses and connected persons C6 Other information Blue Spa<* Hlgbland 2024S l Not8S Drntser 2007