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 Th￿te¢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 Invi￿Lon. 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
perfOrn￿1ce.
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 I￿￿teeS 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 ￿(o￿n￿nceS 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 uninco1￿ra￿d 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 Tn￿te¢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
re￿hed.
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 END0WMEP￿s 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 Tn￿tee5 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 ￿e￿rtIng 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¢ fi￿ds, 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 pur￿5¢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 fi￿d 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