2024-09-30-accounts

REGISTERED CHARITY NUNIBER: SC0009S3 Re n ofihe Trusrees and Unaudiie Fin iements for the Year Ended 10 Se iemb r 2024 151¢ of S ePi e Bathd tk)nald Rankin Business SeTvi¢es Tigh an Oisean Bridge Road POR TREE Isle of Skye Highland IV519ER

Isle of Sk e Pi e Band ort of the Tn15tees for the Year Ertded.IO Se tember 2024 The irustees present their iew)rt with the financial siaments of ihe chariry for the year ended JO September 2024. The trusrees have adopted ihe provisions of .Accouniing and Reporning by Cha¥iiies-. Sthiemenl of Recommended Practice applicable io charities preparing their accounts in accordance ￿1th the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10?) (effeciive l January 20191. 0￿ECTIvEs AND ACTIVITIES The pipe band is made up ot-pipers and drurnmers of all ages froni througlM)ui the Isle of Skye. The band meets every Tuesday, 7pm 9pm for praciice. From mid June lapproxi¥nai¢lyl. thc band thcn performs each Tuesday in Portree Square foi locals and visitors alike. The band also perfomis ai various fun¢¢ions. ¥alas. hi¥hland game and carnivals Ihroiighout the year on inviiLtion. The objeciive is io promoie wadiiton highland bagpipe and pipe baiid druinming while providing >'oung and old wilh a sense of purpose. build team ivork. self esieern. pride in IheiM%elves and lo promote the island cultUTes and Gaclic langua8e ACHIKI'EMENT A￿lD PERFORM.4NCE Tlie band were again preseni ai ihe Amiislice Paradc in N0ve￿ber wilh Pipe Major Alkn￿ Mackenzie pipityg the parade throu&h Wentworth Sireei and playinu ihe lament ai Ihe war memorial. The wreh was laid my leadinb drummer, Michael Maiheson. The band also look pan in ihe'sania Dash, in Portree fully dressed in suisl Always a great family occasion. Th¢ summer p¢rfomian¢es be88n with th¢ pipe band playin8 at the Skye Half Marnthon as wc mom￿1]Y do. The band plays ull runners to the stan line and then wclcom¢s them back as they ¢tsmplei¢ the ra¢¢. W¢ also played a few lunes at

pproximalely hall. way along the course. The band also played ai the Skye Agriculiural Show, LA)ch Cam>n Gaines and

of Lourse, Skye Hisyhland Games. Throughout the summer. the band also perfomied as usual wiihin the local square ro play for visitors and raise muLh needed lunds for the band. Our Drum Major wclcomes all vi%iiors ￿ ihe island. Itlls Ehem a little history abou¢ ¢hc band and describes our uniforni and iartan wom. We also wel¢omed the Skye Youih Pipe Band to play with us on Games Day once again. A grtat day gs always. The band and the trusiees are extremely proud of ihe bandsmen and Mx>men who give up their f￿e time to teach the band and lo Ilie iiieiiibers Htho show Iheir suppon and enihusiasm by iurning out for practise and perforniances Iliroughoui Ihe year. The band is made up primarily of youngsiers and a hugc thank you needs io go 10 them for their ¢oniinu¢d dedicaiioa and attendance. FINANCIAL REVIEW Rts¢n'¢$ polity Thc principle 5011r¢es of income for band is the weekly collection r￿e1Ved through perfonnan¢¢s in Portree Square and fees rcccived for playin¥ a¢ ¢h¢ varioLkS events. Costs for uniforms contiThuc to be hi8h bui this is und¢rsEandablt given the number of child￿fi involved in the band and the increase in numbers. We are very grateful to local businesses for their gtnerous donations and the help, especially to Donald Rankin Accounthnts for their help and supp)rt with the accounts. Businesses ihroughout the island were instrumental in us managing to rd15e enough fund5 for The trip io Arizona. They cither donated money to the band or donated excclleni Prizes iyhich ive rnised money from through lucky Squares, raffles & auctions. STRLicfLIRE, GOVERNANCE AND MANAGEMEYT Governing docuTnCn¢ The charity is controlled by it5 governing document. a deed of trust ar￿ constimies an unincorw>rated Chariry.

Isle of Sk ¥ Pi e Band rt ofihe Tiustees for the Year Endcd 30 Se teynber 20?4 STRucfuRF., GON'ERNANCE AND MA%AGEMEYr Re¢ruitment and appointment of new trustees MembeTS ol. the band and board m¢mb¢ts are the charity trus￿eS. The In￿￿e$ are appointed ￿ the annual general Ineeting from members of the band and parentolocals interested in ihe band and the development of piping within the area. REFERENCE AND.IDMINISTRATIVE DETAIiS Regisiered Charity number SC00095J PriNcipAI addre5S Fa%uJadh Vieirf1eld Road Porlree Isle of Sky¢ IV51 CIE8 Trn$iee$ A Mc1LKen7.ie P MdLDonald lrtdependent Examiner ]sddur￿l Hi)Id¢n AC'('A Donald Rankin Business Services Tigih Oisean Bridbtc Road PORTREE Isle of Sky¢ Highland IV519ER 0> Approved by order of Ihe board of Iru5tees on........... . and signed on its behalf by.. acK¢nzi¢ Truslee

Isle of ePi atrd Tru5tse lllVeyttt￿)I {Sc(A13nd) Act 21M15 and the Chxrities ALLX)UEEts {Scotl&ND Regvlations 21MJ6 (&8 #￿nth1). The ¢h¥Titys tswst¢¢5 CODsider th&t the a￿lIt require￿ of Rewd2tioJ) IWIMa) to Ic) of the Ac£ouDts Re¥￿￿tI¢￿ do¢s not Apply. It is my ￿n￿bIlIty to exgrrtir& d w¥JEr 44IIMc) ofth¢ Act MI to stst¢ wh¢th¢r My exathinaiion wa8 ¢atT1￿j out itk accorda￿¢¢ with Rewatson I l of the Clwities Aee(Nurts {ScOt]w￿l RegulAtions 2006. An exathiDation a rcview of thc XCOUtitiDg Tecords kept by the chartry thud a cun4yarikn of the a¢rounts present￿ with th(Jst ryords. Ii xkn i￿l￿deS ￿K￿ld￿till0n of any Jlerns OT dwlosurts in th¢ BCCOUllC% ond tho evié¢rr¢ thatNYAEEd E¢ rtiwirtd iti kn adii ¢(YL%equetKly l a￿111 optthioD onthe vx¢w givert by ¥ndepeDdeJt esaDdDer'i stst¢Mxnt (l) whi¢h gives ￿ rew]Jabk to bebev¢ thai inany Jo•riBI rel￿£ & rquirrn to keep ac¢ouniinB rtciwth in pith S¢ioD 44(IKa) of th¢ Aa aDd R¢w￿lOn 4 of th¢ 2￿)6 A¢coull¢s ReBu]aliODS' alld Accolmts Regul&tiOn8 have rLOtbeen ￿ or (2) to whicl ID cyin10￿ aUeot)D sboutd b¢ thllv￿ io order tr) ¢o•bk a of the accow to be Isador8 HoldEttACCA Dollald Rathn Servitts Tigh an OiBean Bridge Rottd PORTREE Isle of Sk HWl8nd IV5J 9ER LS

Isle of Sk e Pi e Band Siai¢menl of Financial .4ctivtties for the Y¢ar Ended .)0 Se teiiiber ?024 30.9.24 Toial funds 30.9.23 Total funds Unr¢stri¢ied fund Restricted fijnds Notes INCOME AND ENDOWMENTS FROM Donations and le8a¢i¢s 5.091 5.091 30.489 ChAriiable activitle5 Pipe Band 4J50 4.350 17,586 Oth¢r rrading aciivities 1.735 1.735 2.240 Total 50.315 EXPF.N'DITURE ON RaisinbT funds 1.332 1,332 1.948 ChAfTtgble ¥ctivt¢ies Pip¢ Band 4.903 4.903 34.133 Total 6.?35 6.235 36,081 NL'I. INCOM 4.941 4,941 14,234 RECONCILIATIOW OF FUYDS Toial funds brought forn￿rd 46,138 46.138 31.904 TOTAL FUNDS CARRIED FORWARD 51,079 51.079 The notes form part of these finavcial statements

Isle of Sk c Pi e Band Balance Sheet 30Se tember 20?4 30.9.24 Total funds iO.9.23 Total funds Unr¢siricied fund Resiri¢t¢d funds Noies CIIRRENT ASSETS Cabh ai bank 51,079 51,079 46.138 NET CURRENT ASSETS 51.079 51,079 46.138 TOTAL ASSETS LESS CURRENT LIABILITIES 51.079 51.079 46,138 NET ASSETS 51.079 51.079 46.138 FUNDS Unresiricted funds 51,079 46.138 TOTAL FUNDS 51.079 46,138 Th¢ In n¢ial siatem¢nls were approved by the B(ffird of Trusiees and authorised for issu¢ and were si8ned on ils behall'by.. on A MacKenzie- Trus¢ee Tht notes form part of these financial statements

Isle of Sk e Pi e Band Notes to the Financial Statements f r the Year Ended 30 Se reinber 2024 ACCOUNTINC POLICIES Ba515 of preparing ihe financial 5taternents The fitian¢ial siaiements. of the chariry., ￿th1¢h is a public benefit eniity under FRS 102. have been prepared in accordance wilh the Charities SORP IFRS 1021 'Ac¢ouniing and Rewrting by Charities= Statemeni of Recommended Praciice applicable 10 chariiies preparing ihejr accounts in aceordanct with the Financial Rep(Jning Standard applicable In ihe UK and Republic of Ireland IFRS 1021 {effe¢iive l January 20191,, FinanLial Reporting Siandard 102 7-he Finan¢Jal Reporting Standard applicable in the UK and Republic tsf Ireland, and the Chariiie$ and Trusiee Invesmieni {Seorlandl Aci 2005. The financial Stslernent5 have been prepared under th¢ hi$¢orical cosi conveniion. Incorne All inLOtne is recogni5ed in the Staiemeni of Financial Aciiviiies once the charity has entitlement to tlie funds. it is probable thai the incotne ivill be rceeived and the amouni Can be measured reliably. Expenditure Liabiliiies are recognised as expenditure as scrf)n &% there is a It￿1 or construeiive obligation commilting tlie Lhariiy io tha( expendiiure. ir is probable ihai a Transfer of economic bcncfjts will bc required in seiilemvni and the amount of ihe obligaiion can be measured reliably. Expendiiure is ac¢ound fof on an Accruals basis and has been classified under headin¥s th81 8ggr¢ga¢e all cosi r¢I￿ed to lh¢ coiegory. Wher¢ costs caiinol be directly uttribiilLd to particular headiny they hgve been Blloc&ted to aciiviiies on a b￿15 con51Stent with th¥ use of resources. T4X4tion The chariiy ts exempl from thx on lis charitsble aciiviiies. Fund A¢eountinE UIiTestriLled lund5 can bc uscd in accordance with the charitsble objeciives ai ihe discr¢iion of the trustce$. Resiricied funds can only be used for particular resiri¢d purposes within ihc objccts of the chariry. Restriciions arise i¥h¢n specified by ih¢ donor or when funds are Taiscd for particular rcsiricted purposes. Further explanation of Ihe naiure and purpose ofeach fund is included in the no*s w the finan¢ial stalemcnts. OTHER TRADING AcrivrriES 30.9.24 30.9.23 SY41c of m¢Khandis¢ 1.7i5 2.240 TRUSTEES, REMUNERATION AND BENEFITS Th¢re were no tru5tees' remuneration or oth¢r benefits for the year ended 30 September 2024 Dor for the year ended 30 Septernber 2023. Trustees, expenses Thcre were no iwsiees, expenses for the year ended JO Sepiember 2024 nor for th¢ year ended 30 September 2023.

Isle of Sk e Pi e Band Notes to the Finart¢ial Ststernents- contin for the Year Ended_30 S¢ iember ?0•4 COMPA114TIVES FOR THE STATEMENT OF FINAfCIAL ACri￿.1T[Es Unrestticied fund Restricted funds Toral funds INCOME AND ENDOWMENTS FROM Doiiations and legacies 11,885 18.604 30,489 C'haritable activities Pip¢ Band 17.586 17,586 Other trading activitie5 2.2410 2.240 Tot1 18.604 50,315 EXPENDITLIRE ON Raisin￿> fund% 1.948 1.948 Chxrliable 8ttivities Pipe Band 15.529 18.604 34.133 Toi41 17.477 18,604 36.081 NET INCOME 14.234 RECONCILIATION OF FIINDS Total funds broughi forward 31.904 31.904 TOTAL FUNDS CARRIED FORW'ARD 46,138 46.138 MOVEMENT IN FUNDS Nei movemriit in fuiids At 1.10.23 At 30.9.24 Unrestricted funds General fund 46.138 4.941 51,079 TOTAL VUNDS 46.li8 4.941 51,079 Net movement in funds. included in the above are as follow5.. Incoming rcsources Resources expended Moverneni in funds Unrestricted fund$ General fund 11,176 (6,2351 4,941 TOTAL FUNDS 11,176 (6.2351 4.941

I leofsk ePi e Band Notes io the Financial Siatetnents- continued for the Year Ended 30 Se tembeT ?024 MOVEMENT IN FUNDS- continued COm￿ratIveS for movemenl in funds Net tnovement in funds At 1.10.22 At 30.9.23 Unrtstricted fvnds General fund 31.904 14.234 46.138 TOTAL FUNDS 31.904 14.234 46.138 Comparaiive nei movement in funds. included in the above are as follows.. Incoming resources Resources expended Movemeni in fund5 Unre%tricted funds G¥neral fiind 117.4771 14.234 Restricted funds Ari7nna 18.604 118.6041 TOTAL FLNDS 50.315 116.0811 14,2.14 A eurTent year 12 months and prior year 12 months combined position is as follows: Net movcment in fuiids At 1.10.22 At 30.9.24 UNre5tri¢t¢d fund$ General fund 31.904 19.175 51.079 TOTAL FUNDS 31.904 19.175 51,079 A rurrent year 12 month5 arwj prior year 12 monihs cornbined net movement in filnds. included in the above are a8 follows.. Incoming resources Re50UfC¢S expended Movernent in funds Unrestricted f￿ndS General fund 42.887 (23,7121 19,175 Restritted fund5 Arizona 18,604 {18.604) TOTAL FUNDS 61.491 {42.316) 19.175

Isle of Sk e Pi e Band Notes to the Financial Statement5- coniin for the Year Ended 30 Se ternber 20?4 RELATED PARTI. DISCLOSL,RES There were no related party transactiorkS for the year eThJed JO September ?024.

Isle of Sk e Pi e Band Detailed Statement of Financial Activities for the Year F.nded JO Se reJi)ber 2024 30.9.24 iO.9.23 INC.OME AND ENDOWMENTS Donations and Itgg¢it$ Doiiations Granis 4.091 1,000 24.6.39 5.850 5.091 30,489 Other iradlng activities Sale ofmercliandise 1.7i5 2.?40 Ch*rit8ble #etlvliles FunLlions & Events 4.350 17.586 TotAI incoming resources 11.176 50.315 EXPENDITLIRE Other trading 8Ctiwities Purchascs 1.332 1.948 ChAriiable aetlvitles InsuranL¥ Postage and stationery AdvLrtising & 5taiioncry Sundries Repairs & rtnewals - Unifornis Repairs & rei)ewals . Equipmeni Repairs- Property Function5 & events Doiialions Praciict sessions 99 32 142 333 5,428 5.592 540 259 5.10 84 1.880 1.300 310 22,147 360 4.903 34,133 Total resources expendcd 6.235 36.081 Net ineome 4.941 14.234 This pagt does not forrn port of the statutory financial ststewnertts