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OSCR: Scottish Charity Accounts


Stiùireadh air riaghailtean OSCR airson buidhnean Sradagan / Guidance for Sradagan groups for OSCR submissions

Office of the Scottish Charity Regulator (OSCR)
2nd Floor
Quadrant House
9 Riverside Drive
Dundee
DD1 4NY

01382 220446

OSCR website here

When submitting your returns to OSCR on behalf of Sradagan Groups, we offer the following information and guidance which will assist you with the form.

Scottish Charity Number: The number of your charity can be found by searching here

2006/2007 Annual Return Form

Existing Principal Contact Details: These are the contact details of your Sradagan group, NOT Comunn na Gàidhlig. It may be necessary to provide OSCR with new contact details if your committee has changed.

1. Organisation name: Ainm ur buidheann / Name of the Sradagan Group

2. The Charities Website: www.sradagan.org

3. The charity's constitutional form: Sradagan groups should be registered as Unincorporated associations.

4. Parent Charity Information: Comunn na Gàidhlig is the parent charity of Sradagan groups. Our country of registration is Scotland and registration number SC007167.

5. Accounting period end: You are free to choose this according to how your group's accounts are maintained. If unsure we advise choosing the financial year 31st March 2005 to 31st March 2006.

6. Gross income in the accounting period: Please enter your income between the dates identified in section 5. Comunn na Gàidhlig is unable to offer assistance with accounts.

7. Charitable puposes: We advise that you tick sections 7b "The advancement of education" and 7g "The advancement of the arts, heritage, culture or sport". Some Sradagan groups have chosen to submit additional purposes according to their own particular activities.

8. Beneficiary groups: We advise submitting section 8a "Children/Young people".

9. Type of activity: We advise that you choose section 9c "It carries out activities or services itself".

10. Geographical spread: We advise that you choose section 1 "A specific local point, community or neighbourhood".

11. Head Office or main operating location: You must choose the relevant area for your group.

12. Connected trading companies: Enter "no".

Please sign and date the declaration at the end of the form.

 

Information on submitting accounts to OSCR

All Sradagan groups must submit accounts to OSCR along with the Annual Return Form. Guidance as issued by OSCR on accounts can be found here

We draw your attention to pages 9 through to 12 that show the type of information that OSCR requires. The example accounts as detailed on page 11 give guidance on how you should lay out your financial information. We expect that most Sradagan groups will submit accounts in this form but with less transactions. OSCR are looking for particular information on what the opening balance was at the start of the accounting period (Section 5 above), the surplus (profit or loss) and the closing balance at the end of the accounting period. We understand that this information may not be easy to locate but you must make every effort to find accurate accounting information. Your treasurer will have access to the bank statements of the group.

OSCR require that each group submits an independent examiner's report. Information on this can be found on page 13. OSCR have told us that this section is not mandatory this year although it is is strongly advised that you make every effort where possible. We understand that failure to submit an independent examiner's report will mean that OSCR will issue a "qualified pass" to your group providing the rest of your return is in order. This means that you will retain your charitable status but will have to submit an independent examiners report next year.

Comunn na Gàidhlig is unable to offer direct assistance to Sradagan groups with OSCR returns although we are happy to advise where possible. OSCR can provide specific guidance on the phone at 01382 220446.

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