REC.ED CH.iRrry YLMBKR: SCOIM953 .1 01 th= Tnbt¢e and Utt2udiied Financia Sra m-nii for Lh- l'ear 2Q23 ror 1¢ e Battd
Isle of S Cootcnts of Ihe Financial SiatmeDt5 for the Year End.d 70 Se tember 2023 Page Reptsrt of the TrSt¢¢5 I to 2 IDdependent Examinees Rert Statement of Fittancial Activities Balance Sheet Notes to the Financial Stalements Dctailed Statement of Financial Activiti&% io
Isle of S e Bajd R¢ rt of - TrLiSt=es fUrth=TrE ttdlo tentsc.- 2013 STRUCTIRE, GOVERTr4ANCE AND %L4hACE%IEIT Coverrning dotument T.ie chariLy is Controlled by its vernIng docum¢iiG ¥ d¢cd uftrusl an(1 coLQilute5 an u)incoTpofdt¢d thdiity. Recruitment and #ppolntment uf4ew trllsle vf the bsnil and ha&Yd tr£mberg are he cbariTr Justecs. Thc iTUii¢e5 are aPPDllltcd. 81 thc anr.u&l gcncrLI Aee ing from ttLnib¢rs ol th¢ bartd ]d parenl&,lo¢a]s illTcr¢sted in th¢ baiMI and dcvelupn)Jir rif riping Trithm are&. RKFERENCE AliD.4DIILYISTK4TIVF. DF.TAIL8 ReglJtered Charlt} nunthrr Sco95) Prliicliial address cndLtLt fi.iJniini'r 'I'igh eO Bri¢ Road I)ORTREE Isle of Skye Hirrhland IV519BR pproved by order ot the board of InL4e5 on............................... - aThl signed it8 behalf i)y.
Irq)ort accowjts fr)rtbe ve)redeA 30 SeooTtt lo set fwjr aDd Ttugttr1ttve8tsMit(St4)17thl) Aot 21K)£ aEd [l7t1e5.4I0ys (&iknd) eat1()r£ 2(M)6 { The ' rAarirJ's trl=C5 ¢OU3idcr tkn+ thr aLLdit of RwJl&tion 10(IXa} ro (Gl of th¢ Ar£¥unTS [letio does ) F5¢1)r m8rtet$ I4F¢ attatio llldepeDdeMI exarnfAer'8 iv cx8EWrL Vrn3 ¢arti¢d out in vilh Rwtwioll '.] of th¢ CiwTtioB A¢ciFwts {Scotland) Re101505 pret£d (vlth thoge ]8. It aL thdelation of 8ny 1811 iteTnx w disc1040reg in tl ÉCLWXr &id tividettee Th8twottldl •tt wdts)TwMtyI do11%prtll 8tyYt OPiDiOJ 4m tte vi¢w ty" t¢t ¢xa4hiqer'J th¢¢LrKnt (l). 8iv<sJne cÈxtte k)belie¥ tw in atty FDlltTr&l thtsrwirertterL? to kt¢p r¢corth %¢0.ith Sxtion 44(1)lal orth¢ 2C¥)5 A4 4 of11 2fj Atcouots Res10. AGfjots Rc%ulaxions h&vtTh3t ¥JJet, reachgtl. lknllld Rsnksn Eu8ti)e&4 SErves Yigh an Oi¥eaYL Road Isl¢ ofSLrye Higlil#Ja IV¥1 9ER
statem11 of Financial Actiiitie5 r th Y ex" Ellded 30 Se tcmber 1023 30.9 23 Tot21 fullds 30.9.22 Total fijnds Unrestricted Restricted fuLNts Noles INCOhlE AND ENDOWMEliTS FROM DonatiQD5 and legaci& 11,885 18,604 30.489 4,311 Charitable actItIeS Pipe Balld 17,586 17,586 3,325 Other tra(liryg activiues 2.240 2,240 TotAI 31,711 18.604 50.315 7,636 EXPENDITURE ON Raising fullds 1,948 1,948 Charltable actlTr4tles Pipe Band 15,529 18,604 34.133 4,113 TotA] 17,477 18.604 36,081 4,113 NET INCOLIIE 14234 14,234 3,523 RKCONCILIATIOF4 OF Fuf4DS Total fi]tMls brought forward 31,904 31,904 28.381 TOTAL FU.NDS cARRD FORII'ARD 46,138 46,128 31,904 The TLOtrS fovm part of Ihcsc finallcial sthteuxn¢s Page 4
121e of Skyc Pi 30Sc 30.9.22 Tot "nds Unrestric£d Re6tri" Total fimds CLIRRENT ASSETS C &1 b2nk 31.904 T CIT]UtLFl' ASSETS 46,138 31.904 TOTAL SETs tESS CURRLryI' LIABILITIES 31.91i4 ET ASSETS 46.138 31,904 FUNDS L'nrestricted fut9 46,lill TOTAL FUNDS 46,138 31,904 The (lilIci¥l State¢llts approved by the Bo&-d of Truste&. and aUthl$¢d foT ISSU¢ . and w'ere sibmed on ILS -haIL by= Thc forn part of tthe6e financial stanYn
NoRg to th Financial Statements for the Year Ended 30 t¢mber 2023 ACCOUNTING POLICIES Basls of prepArlng the fth#ncil 5talements The f]nancial statements of th= chartty. li.ch is a public bellefit eDtity under FRS 102, have been prcpared in ac£ordance with the Chartties SORP {FRS 102) 'A¢tsUnllg and ReportiDg by chltieS.. StateiTei2t of Recomlnellded Prac Ge applicable to ckarities preparing their coUnt5 lli accord with the Financi&l lieporting Sthndard applicable itt the UK atsd Republic of Irelalld (FRS 102) (effective l Jalluary 20191,, F:'naJ)cial Reporting Standard [02 Thc FitJap.ci&l Reporiing STand3Td applicablc Iht UK and Republic of li'elalld, and tiqe Cbariti¢s &tyJ TnL8oe Invts1ment {Scotiand) Act 2005. Th¢ fmancial stateowtts be¢n prepai.ed under the historical cost conN'entioTL Income All incon]e is recogDi5ed in the Statcmeni of FiLqncial Activities otjce tbe Clwity has entitienlent to the fui)ds'. it is probable that the incoll will be CeiVed aDd the allLount C8n be Tneasured reliably. xpenditure Liabilities ar¢ recognised as Ex]tre as 500U 2S i5 a legal or constructive obligation comlnitting the charity to that expendithre, it is probab:e that a traDtr of tcanomic benefits will be rcqllircA itj Settlennt and the amount of the obliga'.ion be eaSured reliably. Expenditure is accounted for on an accruals basis attd has been ¢IsIed uncer headings that aegate all cost reled to the category. W'here costs ttl]01 b$ directly attributrd to Pli£ll1ar headir.gs thes, hav¢ been allocated to aciiviries on & basis consistent with the use of resources. Tax4tlon Tbe ¢h&rity is exernpt from tax on its charitable uctivities. Fllnd accountlng Unrestricted lld8 can be ustd in accordance with the charitable objectiVC5 at the discretion of the trustees. Restricted fi]nds can only be used for part%cular Stricted purposcs withiii tht objects of the cbarity. RestTiEtions ari4e M'hen spe¢ified by the donor orThthell futuJ5 are rdiSed for particular restricted pwposes. Further explanation of th¢ natur¢ and purpose of each fvnd is included in the notes to the fin8n¢ial stateinents. OTHKR TRADING ACTtvrriES 30.9.23 30.9.22 Sale of merchandise 2240 TRUSTEES, RENfUNERATION AND BEYEFITS There were rto trnstees, remuneration or other benefits for the year ended 30 Septcmber 2023 nor Cor the year ended 30 Septembei 2022. Trnstees expense5 There were no ttustees, expense5 paid for the year erthd 30 September 2023 nor for the year eJNled 30 September 2022. Page 6 continued...
Not to the FiJJanc:al statcnLS- coniinued for the Year Ellded 30 Se ttrÉLb&r 2 COMPAIL4TIVES FOR TILE STATEMENT OF FINANCtAL ACTIfv'ITIES UDtestri¢ted fiyjd Restricted funds Tot81 llds INCOME APID E,DowmXryS FROM Donations alld legacies 4.311 4,311 Charltable actlvltles Pip¢ Balld 3.325 3,325 Total 7,636 7,636 EXPENDrruRE ON Char1tble a¢tlvitie5 Pipe Band 4.113 4,113 NET INCOME 3,523 3,523 RECONCILL4TION OF FUNDS Totsi funds brougbt forward 28,381 28.381 TOTAL FUNDS CARRIED FORWARD 31.904 31,904 MOVEMLiYf IN FUNDS NEt MOvent At 1.10.22 At 30.9.23 ljnrestrlcted funds tieneral fuxjd 31.904 14,234 46,138 TOTAL FUNDS 31,904 14.234 46,138 Net movement iti fim(ts, included in the aknve ate &$ fouows: Resources expended m0venllt in funds re50uTce$ Unrestrict¢d fund3 General fund 31.711 (17.477) 14,234 Restricted funds Ari20tta 18,604 (18.6041 TOTAL FUFIDS 50.315 {36,0811 14,234 Page 7 continued...
NotBs to ibe Fillaricial Stat¢ments- cont for th Yeai" Eodcd 30 S trmb-- MOVEMEP4T IN FUNDS- colltlllued CompAratives for movenwnt In funds Net mDvem•it tn funds At 1.10.21 At 30.9.22 Unreslrtcted lund$ Genernl fund 28,381 3.523 31,904 TOTAL FUWDS 28,381 3,523 31,904 Cojnpardlive nel IYK)vemenl in futLd& included in the above are &% follows.. Resowces Movement in fidS Unrestrlcted funds Gcnerai fund 7,636 (4,113) 3,523 TOTAL FUNDS 7,636 (4.113) 3,523 A current ycar 12 TtK)nths and prior y&qr 12 months cornbineAI position is as folloTh3: Net moiement iii fun( Ar 1.10.21 At 30.9.23 Unrestricted fllnds G¢Aeral fund 28.381 17.757 46.138 TOTAL FUNDS 28J81 17,757 46,138 A current year 12 nwnth$ prior yedar 12 month5 combined net movement in fi(ts. included in the above are as follow5.. Incomitig resources MoveiDeDI in funds expthded Unrestricted Genal fLU]d 39,347 121,5901 17.757 Restricted fund5 Arizona 18.604 (18,604) TOTAL FUNDS 57,951 {40,1941 17,757 Pagc 8 continued...
Jsle of Sk Pi e Band Note to the FiN1ClaI tal¢mettts- continued Yeai. End lose tember 20?3 LATED PARTY DISCLOSLRLS There were no related party traSactiOnS for the year ended 30 September 2025. Pag¢ 9
Detailed Staten]ellt of Financial Acti37ti for thc l'ear Eded 30 Se iembe.- ti023 30.9.23 30.9.22 INCOME AND ENDOITrMENrs Dollatious and legacies DottatioL Grants 24,639 5.850 4,311 30,489 4,311 Other tradkng Actlvltles Sal¥ of merGhandiye 2.240 Ch&rItable actlvltles Funciions & Events 17,586 3.325 TotA] Incoming resourtes 50.315 7.636 EXPENDITURE Other trndlng actlvltles PheS 1,948 Ch#rltable *cdvltlts It)sw'auve Postage and stationery Advertising & giationery SuDdries Repairs & renewaL4_ Uniforfft% Repairs & renewAls~ Equiprt Functions & events Donationg Practice sessions 99 32 142 333 342 58 951 557 1,512 250 443 5,592 22,147 360 34,133 4.113 Total resouTC¢S expended 36,081 4,113 Net Income 14.234 3,523 This page does not forni partof th¢ stsmtory financial Ststents Page 10