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 Tr￿St¢¢5
I to 2
IDdependent Examinees Re￿rt
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=Tr￿￿E
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
Sco￿95)
Prliicliial address
cndLtLt fi.iJniini'r
'I'igh ￿￿e￿O
Bri￿￿¢ Road
I)ORTREE
Isle of Skye
Hirrhland
IV519BR
pproved by order ot the board of InL4￿e5 on...............................
- aThl signed it8 behalf i)y.

Irq)ort accowjts fr)rtbe ve)re￿deA 30 SeooT*tt lo￿ set fwjr
aDd Ttugttr1ttve8tsMit(St4)17thl) Aot 21K)£ aEd [l￿7t1e5.4I￿0y￿s (&iknd) ￿e￿at1()r£ 2(M)6 {* The '
rAarirJ's tr￿l=C5 ¢OU3idcr tkn+ thr aLLdit of RwJl&tion 10(IXa} ro (Gl of th¢ Ar£¥unTS [le￿￿tio￿ does )
F￿5¢￿1)r m8rtet$ I4F¢ attatio
llldepeDdeMI exarnfAer'8
iv cx8E￿W￿rL Vrn3 ¢arti¢d out in vilh Rwtwioll '.] of th¢ CiwTtioB A¢ciFwts {Scotland) Re￿10150￿5
pre**t£d (vlth thoge ￿￿]8. It aL* th￿￿delation of 8ny ￿1￿8￿11 iteTnx w disc1040reg in tl* ÉCLWXr￿ &id
tividettee Th8twottldl* •tt wdts)TwMtyI do1￿1￿%pr￿tll 8tyYt OPiDiOJ 4m tte vi¢w ty"
￿t￿¢￿t ¢xa4hiqer'J th¢¢LrKnt
(l). 8iv<sJne cÈxtte k)belie¥* tw in atty FDllt*Tr&l thtsrwirertterL?
to kt¢p r¢corth %¢0￿.￿ith Sxtion 44(1)lal orth¢ 2C¥)5 A4 4 of11* 2￿fj
Atcouots Res￿￿10￿￿.
AGfjo￿ts Rc%ulaxions
h&vtTh3t ¥JJet,
reachgtl.
lknllld Rsnksn Eu8ti)e&4 SErv*es
Yigh an Oi¥eaYL
Road
Isl¢ ofSLrye
Higlil#J*a
IV¥1 9ER

statem￿11 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 actI￿tIeS
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 cARR￿D 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]UtLF*l' ASSETS
46,138
31.904
TOTAL ￿SETs tESS CURRLryI'
LIABILITIES
31.91i4
ET ASSETS
46.138
31,904
FUNDS
L'nrestricted fut￿9
46,lill
TOTAL FUNDS
46,138
31,904
The (li￿lIci¥l State￿¢llts approved by the Bo&-d of Truste&. and aUth￿l$¢d foT ISSU¢
. and w'ere sibmed on ILS ￿-haIL by=
Thc forn part of tthe6e financial sta*nYn

NoRg to th Financial Statements
for the Year Ended 30
t¢mber 2023
ACCOUNTING POLICIES
Basls of prepArlng the fth#nci*l 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¢￿tsUn￿llg and ReportiDg by ch￿ltieS.. 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￿]t￿re as 500U 2S i5 a legal or constructive obligation comlnitting the
charity to that expendithre, it is probab:e that a traD￿tr of tcanomic benefits will be rcqllircA itj Settlen￿nt and
the amount of the obliga'.ion ￿ be ￿eaSured reliably. Expenditure is accounted for on an accruals basis attd has
been ¢I￿sI￿ed uncer headings that a￿egate all cost rel￿ed to the category. W'here costs ￿ttl]01 b$ directly
attributrd to P￿li£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 statcn￿￿LS- 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￿,DowmX￿ryS FROM
Donations alld legacies
4.311
4,311
Charltable actlvltles
Pip¢ Balld
3.325
3,325
Total
7,636
7,636
EXPENDrruRE ON
Char1t￿ble 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
MOv￿￿ent
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
m0ven￿llt
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 fi￿dS
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
Gen￿al 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 FiN￿1ClaI
tal¢mettts- continued
Yeai. End
lose
tember 20?3
LATED PARTY DISCLOSLRLS
There were no related party tra￿SactiOnS for the year ended 30 September 2025.
Pag¢ 9

Detailed Staten]ellt of Financial Acti37ti
for thc l'ear E￿ded 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
P￿h￿eS
1,948
Ch#rltable *cdvltlts
It)sw'auve
Postage and stationery
Advertising & giationery
SuDdries
Repairs & renewaL4_ Uniforfft%
Repairs & renewAls~ Equipr￿t
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 Ststen￿ts
Page 10