REGISTERED CHARITY NiiMBER: SC000953 rt of the TTUStees and nau ited Finan ments for the Year Ose tember 25 for Isle o ePi Donald Rankin Business Services Tigh an Oisean Bridge Road PORTREE 151e of Skye Highland IV519ER
Isl¢ of S ¢Pi Band Contents of the Financial Statements for the Y¢ar Ended 30 Se tember 2025 Report of the Trustees Independent Examinels Report Sts(ement of Financial Activities Balan¢e Sheei Noies to the Financial Stht¢m¢nts Detailed Sta¢ement of Financial Activities 10
Isl¢ fs ePi Band rt of th¢ Trustees for th¢ Year Eylded 30 tember 2025 The Thte¢S present their rewbrt with the financial statements of th¢ charity for the yw ended 30 September 2025. The trustees have adopied the provisions of Accowiting and Reporting by Charitie5: Sthtement of Recommended Pra¢ti£e applicabl¢ to charities preparing their accounts in accordance with the Financial ReFM)rting Standard appli¢able in the UK and Republic of Ireland IFRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES The pip¢ band is made up of pipers and dnmvners of all ages from throughoui the Isle of Sky¢. The band meets every Tuesday. 7pm - 9pm for practice. From early June (approximaiely). the band th¢n perfornjs each Tuesday in PortT¢e Square for locals and visitors alike. The band also perfOrn at various fimciions, galas, highland games and carnivals throughout th¢ year on InviLon. The obj¢¢tive is to promoie tradition highland bagpipe and pipe band dnjmming while providing young and old with a sense of purpose. build team worK self esteem. prid¢ in thems¢lves and io promote the island cultures and Gaelic language. ACHIEVEMENTS AND PERFORMANCE The band w¢r¢ again pr¢seni at the Armigtice Parnde in NovembeT with Pipe MajoT Alan Mackenzie piping the parade through Wentworth Street and playing the lament at the war memorial. The MTeath was laid by Drum Major Peter Ma¢Donald. The band also took part in the'santh Dash, in Portree fvlly dressed in Santa su1! Always a great family o¢¢asion. The surnmer perforniances began with the pipe band playing at the Skye Half Marathon &s we nomally do. The band plays all runners to the siart line and then wel¢omes rhem back &8 they complete the race. We a150 played a few tunes at approximately half way along the cours¢. The band were delighted to take part in'skye Wttk, again, an old traditional holiday week of events which has b¢¢n resurrected by Lorna Com)ack. The band also play¢d at the Skye Agricultural Show, Loch Carron Games and of course, Sky¢ Highland Gan$. Throughout th¢ summer, the band also perfonned &8 usual within the local square to play for visitot3 and raise mu¢h needed funds for the band. Our DNM Major welcomes all visiiors to th¢ island, tells them a little history about the band and describes our unifom and tartan wom. We are delighted by the support giv¢n by members of Dannsairan An Eilean Sgitheanaich who come out most evenings to demonstrdte Highland Dancing to the crowd while the band play for them. A gr¢at addition to our evening perfOrn1ce. We a150 welcomed the Skye Youth Pipe Band io play with us on Games Day once win. A great day L8 always. The band and the IteeS are extremely proud of the band members who give up their fre¢ time to teach the band and to the members who show their support and enthusi&%m by tuming out for prdCtis¢ and perfonnances throughou¢ the y¢ar. The band is made up primarily of youngsters and a hug¢ thank you needs to go to them for their continued dedication and attendance. FINANCIAL REVIEW Reserve5 policy The principle sources of income for band is the weekly collection rectived through (onnceS in Portree Square and fees receiv¢d for playing at the Various events. Costs for Uniforn CQDtinuc to be high but this is UDderswidable given the number of children involved in the band and the increase in nwnber5. We are v¢ry gratefvl lo local busin¢5ses for their generous donations and the help, especialty to Donald Rankin Accouniants for their help aDd support with the accounts. STRUCTURE, GOVERNANCE AND MANAGEMENr Governing doeument The ¢lwity is controllcd by its governing documelll a deed of trust and consEitutes an uninco1rad charity.
Isle of S ePi Band Re rt of th¢ Trustee5 f r the Year Ended 30 Se tem r 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointmtttt of new trustees Members of the band and trthrd memtr*rs are the charity trustccs. The In]stees arc appointed at the annual genernl meeting from members of the band and parentsAocals interested in the band and the development of piping within the REFF,RENCE AND ADMINISTRATIVE DETAILS Registered Charity number SC000953 PriDeipal address Fasgadh Viewfield Road Portree Isle of Skye IV519ES Tru%lees A Ma¢Kenzie P Ma¢Donald L Gillies Independent Ex8rnin¢r Fiona Maclean FCCA Donald Rankin Business Services Tigh an Oisean Bridge Road PORTREE Isle of Skye Highland IV519ER Approved by order of the board of trusttts on .. . . and signed on its behalf by.. A MacKenzie- Trustee
In Isle endent Examinerfs Re ePi e Band rt to the Tnte¢S of I report on the accounts for the year end¢d 30 September 2025 set out on pages four to nine. Respeetive responsibilities of trusttts and examiDer The charity's trusiee5 are responsible for the preparation of the accounts in accoTdance with the ternis of the Charities and Trustee Investtnent (Scotland) Act 2005 and the Charities Accounts {Scotland) Regulations 2006 (as arnended). The charity's truste¢5 ¢onsider that the audi¢ Tequirement of Regulation 10(IMa) lo (c) of the A¢counts R¢gulations does not apply. It is my responsibility w examine the accounts as required under Section 44(IMc) of the Act and to stste whether parti¢ular rnatters have come to my attention. B8si5 of th¢ independent examiner's report My ¢xaminaiion was caffied out in accordance with Regulwion I l of the Chorities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kepÈ by the charity and a comparison of the accounts presented with those rttords. It also includes consideration of any unusual items OT disclosures in the accounts, and 5¢eking explanations from you as trustees concerning any such matters. The procedures Undertaken do not provide all the evidenc¢ that would be required in an audii and cowuenily I do not ¢xpress aD audit opinion on the view giv¢n by the accounLq. Independent examlrter's statement In connection with my examination, no matter has come to my 8nenlion . (l) which 8ives me reasonable caus¢ to believe tha( in any m*erial resFrtL the requirements to keep accowiiing records in a¢cordan¢¢ with Section 44(IXa) of the 2005 Aet and Regulation 4 of the 2006 AGrounis R¢8ulations' and to prepare awTrunts which accord with the accounting re¢ords and to comply with Regulation 8 of the 2006 Accounts Regulations have not been met; or {2) to whi¢h, in my opinion, att¢ntion should be drawn in order to enable a proper widerstanding of the accounts to be rehed. Fiona Maclean FCCA The Association of Chartered Certified A¢counl8nts Donald Rankin Business Services Tigh an Oisean Bridge Road PORTREE Isle of Skye Highland IV5 19ER Date:.....
ofsk e Pi Band Statement of Financial Activitie5 for ihe Year Ended 30 Se t¢mber 202 30.9.25 Total fi]nds 30.9.24 Total fimds Unrestricted Restricted fijnd funds Note5 INCOME AND END0WMEPs FROM Donations and legacies 6,943 6.943 5,091 Ch*ritable activities Pipe Band 2.050 2.050 4,350 Other trading activiti¢s 770 770 1,735 Total 9.763 9.763 11.176 EXPENDITURE ON Raising funds 751 751 1.332 Charitable aetlvitles Functions & ev¢nts PrA¢tice Sessions Donations Travel expenses Equipment Pipe Band 1.680 41VJ 183 600 1.631 1,680 400 183 600 1.631 4,903 Total 5,245 5.24S 6,235 NET INCOME 4.518 4.318 4,941 RECONCILIATION OF FUNDS Total filnds brought forward 51.079 51.079 46,138 TOTAL FUNDS CARRIED FORWARD 55,597 55,597 51,079
Isle of S ePi Band Balance She 30Se tember 2025 30.9.25 Totsl funds 30.9.24 Total funds Unr¢stricted fimd Re5trided funds Notes CURRENT ASSETS Stocks Cash at bank 715 54.882 715 54,882 51,079 55.597 55,597 51,079 NET CURRENT ASSETS 55.597 55.597 51,079 TOTAL ASSETS LESS CURRENT LIABILITIES 55.597 55,597 51,079 NET ASSETS 55.597 55.597 51,079 FUNDS Unrestricted funds 55.597 $1,079 TOTAL FUNDS 55.597 51,079 The fi nci statem¢nts were approved by the Board of Tntee5 and authorised for issue . and were signed on its behalf by: On A Ma¢Kenzie- Trustee
Isle of S ePi e Band Notes to the Financial Statemen for the Year Ended 30 Se tember 25 ACCOUNTING POLICIES BAS of preparing tbe financial ststements The f]nancial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 102) 'Accouniing and Reporting by Charities.. Statement of Recomrnended Practice applicable to charities preparing their accounts in accoTdance with the Financial Reporting Standard applicable in the UK and R¢public of Ireland (FRS 102) (effective l January 2019),, Financial ertIng Standard 102 The Financial Rewkrting Standard applicable in th¢ UK and Republic of Ireland, and the Charities ond Trustee Invesmieni (Scotland) Aci 2005. The fjnancial statements have been prepared under th¢ historical ¢ost conv¢ntion. Income All income is recognised in the Ststement of Financial A¢tivities once the charity h&s entitlement to th¢ fids, it is probable that the Income will be r¢ceived and the amount e8n be measured reliably. Expenditure Liabilities are recognised as expenditure as soon &% there is a legal or ¢onstruclive obligation committing the charity lo that expenditure, it is probable that a transfer of economi¢ benefits will be required in selllemeni and the amount of the obligaiion can be measured reliably. Expenditure is accowited for on an accruals basis 8nd has been classified under headin85 that aggregaie all cosi related io the category. Where costs cannot be directly attributed to particular headings they have been allocated io a¢tivities on a basis consistent with the use of resources. Stocks Stocks are valued at the lower of cosi and nei realisabl¢ value. 8ft¢r nuking due allowance for obsolete and slow moving items. Taxation The ¢harity is exempt from tax on its ¢haritable activitics. Fund aceountlng Unrestriried funds can b¢ used in a¢cordanc¢ with th¢ charitsble obje¢iives at the discrelion of the tnjstees. Restricted fiJnd5 ¢an only be used for parti¢ular restyicted pur5¢5 within the objec15 of the charity. Restrictions arise when SF¢eified by the donor or when fiJnd5 we raised for particular restricted purposes. Further explanation of the and purpose of fid is included in the notes to the fEnan¢ial statements. OTHER TRADING ACflVITIES 30.9.2S 30.9.24 Sal¢ of meKhandise 770 1,735 TRUSTEES. REMUNERATION AND BENEFrrs There w¢re no trustees, remwieTation or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.
Isle of S ePi e Band Note5 to the Financial Statements- continued for the Year End 30 S tember 2025 TRUSTEES, REMUNERATION AND BENEFrrs- cotytiDued Trustees, expenses During the year, ihree trustee5 each received a payrneni of £30 (£90 in iotal) to cover Subsistr¢e costs incurred while attending an event with the pipeband. The trllstees considered this amount to be r¢&sonable reimbuTserneni for such costs. Given the modest nature of the payments, no formal expense claims or supporting rettipts were request¢d. COMPARATIVES FOR THE STATEMENT OF FIF4ANCIAL AcfIvITIES UnrestrÉcted fund Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and lega¢ies 5,091 5,091 Charllable attivllles Pipe Band 4.350 4,350 Other trading activities 1.735 1,735 Tot*1 11.176 11.176 EXPENDITURE ON Raising fund5 1.332 1,332 Charitable activities Pipe Band 4,903 4,903 Total 6,235 6,235 NET INCOME 4.941 4,941 RECOP4CILIATION OF FUNDS Total funds broughi fonvard 46,138 46,138 TOTAL FUNDS CARRIED FORWARD 51,079 51,079 STOCKS 30.9.25 30.9.24 Stock5 715
Isle of S ePi Band Note the Financial Sthtem¢nts- continued for the Year Ended 30 Se I mber 2025 MOVEMENT IN FUNDS Net movcm¢nt in funds At 1.10.24 At 30.9.25 Unrutricted thThds General fund 51.079 4,518 55,597 TOTAL FUNDS 51,079 4,518 55,597 Net movem¢nt in funds. included in the above are as follows: Incoming Resources expended Movement in fund5 Unrestricted fvnds G¢nerAI fund 9,763 (5,245) 4,518 TOTAL FUNDS 9.763 (5.245) 4,518 Comparntlves for movement In fvnds Net movern¢nt in fimds Ai 1.10.23 At 30.9.24 Unreslricted funds Gen¢ral fund 46,138 4,941 51,079 TOTAL FUNDS 46,138 4,941 51,079 Comparative net movement in funds, included in the above are as follows: Incoming Resources expended Movement in fimds Unre5trlct¢d funds General fund 11.176 (6235) 4,941 TOTAL FUNDS 11,176 (6,235) 4,941
Isle of S ePi Band Notes to the Finan¢ia] Statements - continued for the Ye8r Ended 30 S¢ tember 2025 MOVEMENT FUNDS- continued A current year 12 months and prior year 12 months combined position 15 as follows: Net movement in fimds At 1.1023 At 30.9.25 Unrestricted funds General fijnd 46.138 9.459 55.597 TOTAL FUNDS 46.138 9,459 55.597 A current year 12 months and PTior year 12 months combined net movement iu fiuids, included in the above ar¢ as follows.. Incoming resoiar¢es Resources expended Movement in fimds Unrestrleted funds General fijnd 20.939 (11,480) 9,459 TOTAL FUNDS 20,939 (11,480) 9,459 RELATED PARTY DISCLOSURES There were no related party transaction5 for th¢ year ended 30 September 2025.
Isl¢ of S ePi Band Detailed Statement of Financial A¢tlVilies for the Year Ended 30 Se tember 2025 30.9.25 30.9.24 INCOME AND ENDOWMENTS Donotions and legacies Donations Grants 5,443 1.500 4.091 1.000 6.943 5.091 Other tradlng 8ttlvlties Sale of merchandise 770 .735 Charitable aetlvltles Functions & Events 2,050 4.350 Tot81 incoming resources 9,763 11,176 EXPENDITURE Other trading actlvltl Purchases Closin8 Sto¢k 1,467 1716) 1,332 751 1,332 Charltable activities Sundries Repairs & renewals- Unifornjs Repairs & renewals- Equipment Repairs - Property Functions & events Donations Prdctice sessions 540 259 530 84 1,880 1,300 310 1,483 148 2,280 183 400 4,494 4.903 Total resources expended 5,245 6,235 Net income 4.518 4,941 This page does not fonn w of the stamtory fiDallcial Statrm¢ts