COMPANY REGISTRATION NUMBER: SC360020
CHARITY REGISTRATION NUMBER: SC003620
Avoch Amenities Association
Company Limited by Guarantee
Unaudited Financial Statements
31 August 2025
RITSONS
Chartered Accountants
Forbes House
36 Huntly Street
Inverness
IV3 SPR

Avoch Amenities Association
Company Limited by Guarantee
Financial Statements
Year ended 31 August 2025
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements
10
The following pages do not forni part of the financial ststements
Detailed statement of financial activities
20
Notes to the detailed statement of financial activities
22

Avoch Amenities Association
Company Limited by Guarantee
Trustees. Annual Report Ilncorporating the Dir8ctorfs Report)
Year ended 31 August 2025
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the charity for the year ended 31 August 2025.
Reference and administrative detsils
Registered charity name
Avoch Amenities Association
Charity registration number
SC003620
Company registration number SC360020
Principal office and registered Ripley
office
The Dock
Avoch
IV9 8QG
Scotland
The trustees
Mrs J Jack
Mr C McLeman
Mr A Patience
Mr R Keanie
Mr N Underdown
Mrs M Leggall
{Appointed 15 January 2026}
(Appointed 15 January 20261
{Resigned 15 January 20261
Company secretary
Mrs L Patience
(Resigned 15 January 20261
Independent examiner
Daniel Palombo M.A (Honsl, C.A.
Forbes House
36 Huntly Street
Inverness
IV3 SPR
Bankers
Bank of Scotland
2-6 Eastgate
Inverness
IV2 3NA

Avoch Amenities Association
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 August 2025
structure. governance and management
Avoch Amenib"es Association is a company limited by guarantee. Directors are appointed by the
members at the Annual General meeting or being co-opted. New directors with suitable experience
are suggested by the existing directors, members and other interested parties, including the general
public. The decision making process of the charity is carried out by the directors who meet as
required.
Directors are supported by volunteers. No director has a beneficial interest in the eompany.
Recruitment and Appointment of Board of Directors
The directors of the company are also charity Iruslees for the purposes of charity law and under the
company's Articles are known as members of the board of directors. Under the requirements of the
Memorandum and Articles of Association the members of the board are elected to serve for a period
of one year after which they must be re*lecled at the next Annual General Meeting.
The board seeks to ensure that the needs of the Association are appropriately reflected through the
diversity of the board. The more traditional business skills are well represented on the board. In an
effort lo maintain this broad skill mix, members of the board are requested to provide a list of their
skills and in the event of particular skills being lost due to retirements,. individuals are approached to
offer themselves for election to the board. Board members may also be nominated by the
membership.
Board Induction and Training
New trustees are provided with a copy of the strategy document for the charity, the Memorandum and
Articles of Association, an up to date forecast of the company's income and expenditure and a copy of
the lalesl published accounts.
Explanations and any queries regarding the company business are answered by the existing board
members or the company secretsry.
Risk Management
The board of directors has conducted a review of the major risks to which the charity is exposed. A
risk register has been established and is reviewed at each quarterty board meeting. Where
appropriate, systems or procedures have been established to mitigate the risks that the charity faces.
Internal control risks are minimised by the implementation of procedures for authorisation of all
transactions. Procedures are in place to ensure compliance with health and safety of staff and
volunteers, employment law, data proleetion and confidenlialily", these procedures are periodically
reviewed to ensure that they Continue to meet the requirements of law and the needs of the charity.
Organlsatlonal Structure
The maximum number and minimum number respectively of the directors may be determined from
time to time by ordinary resolutions. Subject lo and in default of any such determinations, there shall
be no maximum number of directors and the minimum number of directors shall be three.
Currently the board has four members from a variety of backgrounds relevant to the work of the
charity. The company secretary also sits on the board but has no voting rights.

Avoch Amenities Association
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 August 2025
Objectives and activities
The principal objectives of the company are lo promote the wellbeing of the community resident in the
parish of Avoch by associating with local authorities, voluntary organisations and residents, In
common effort lo provide meeting places and facilities for physical and mental training and recreation,
and social, moral and intellectual development and to foster a community spirit for the achievement of
these aims and other such objectives as may by law be deemed charitable.
Aehievernents and performance
For the period of September 24 to August 2025 we have held a number of events both as fundraisers
and for the benefit of local organisations or charities. These have included the larger Family Musie
event held by the Avoch Sports Pavilion Members Club mising funds for the AAA, an organised charity
event held in our grounds raising funds for a local charity Sophies Story. We have held multiple
smaller events such as quiz nights, Christmas parties and supporting events organised by other local
organisalions sueh as the Youth and Senior Avoch Football Teams. A defining moment within this
period was during a prolonged electrical outage within the village where a group of our volunteers from
the Avoch Sports Pavilion and members of the AAA came lo the aid of many surrounding elderly
neighbours and provided them with food, warm beverages and charged mobile phones using
generator power.
The Sports Pavilion continues to provide a place for meetings for various organisations such as Avoch
Rovers FC, Avoch & Killen Community Council, Classic Car Club and various others upon ad hoc
requests. The sports courts continue lo be used by various clubs and individuals alike. We currently
have an ongoing issue with faulty water pipes in that area and are in ongoing discussions with
Business Stream, Scottish Water, Avoch & Killen Community Council regarding how to gel this
resolved and significantly inflated water charges avoided.
We continue to raise funds for badly needed maintenance costs of the current sports pitch facilities
which include fencing, Surfa￿ repairs and of course the inevitable repair costs for the problematic
pipework which could impact the sports courts.
Volunteers
Many people give up their lime lo help the Avoch Amenities Association. The Iruslees are greatly
indebted to these volunteers for their commitment and support, without whom, the Association could
not operate.
Financial review
During the year the charity made a loss of £3,827 12024 £11,659 profit). At 31 August 2025 the
charity had reserves of £211,50812024 - £215,335) of which £37,665 was reslricled12024 - £38,916)
and £173,843 was unrestricted 12024 - £176,419). Of the unrestricted reserves £80,636 12024
£86,163) relate lo fixed assets, £96,73712024 - £95,027) relates to current assets and £3,53012024 -
£4,771) lo current liabilities.

Avoch Amenities Association
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 August 2025
Reserves Policy
In the Iruslees. view, the reserves should provide the charity with adequate financial stability and the
means to meet ils charitsble obje¢lives for the foreseeable future. Reserves are required to bridge the
gap between the spending and receiving of Income and to cover any unplanned emergency repairs
and other expenditure. The trustees consider that the ideal level of free unrestricted reserves to meet
its charitable obje¢lives would be in the region of £8,000. The level of free reserves will be monitored
regularly by the Iruslees to ensure there is sufficient available lo meet the requirements.
Plans for future periods
We will continue lo focus on fund raising for badly needed mainlenanee costs of the current sports
pitch facilities which include fencing, surfaee repairs and of course the inevitable repair eosts for the
problematic pipework which could impact the sports courts. We are yet to receive any specified
quotations for such work as we require the damaged pipework issue to be resolved before looking for
quotations for the maintenance and repairs of the courts. The original fencing is inadequate and now
damaged, plus the courts need the surfaces Irealed and lines repainted. With these costs in mind and
the likelihood of an all-wealher pitch being constructed in the next village of Fortrose, there has been
ongoing consultation of looking at alternatives to the original phase 2 plans for converting some of the
area lo an all-weather football pitch. The costs associated with constructing this and more
importantly maintsining it, far OU￿e1gh anything we will achieve with fundraising alone. No grants or
funding have been applied for and the ongoing maintenance costs of current sports facilities are yel lo
be determined. We also need lo factor in the increasing costs of running and maintaining the Avoch
Sports Pavilion Members Club which is currently the sole provider of income for the Association. We
continue to hold regular meetings to try and resolve these ongoing issues and currently have
submitted requests for clarification from various relevant parties.
Trustees. responsibilitios statement
The Iruslees, who are also directors for the purposes of company law, are responsible for preparing
the trustees, report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pracb"cel.
Company law requires the charity trustees lo prepare financial statements for each year which give a
trLJe and fair view of the stale of affairs of the charitable company and the incoming resour￿$ and
application of resources, including the income and expenditure, for that period.
In preparing these financial stalemenls, the trustees are required to..
select suitable accounting F)olicies and then apply them consislenlly",
observe the methods and principles in the applicable Charities SORP,
make judgments and accounting estimates that are reasonable and prudent.,
prepare the financial ststemenls on the going concern basis unless il is inappropriate to presume that
the charity will continue in business.
The Iruslees are responsible for keeping adequate accounting records that are sufficient lo show and
explain the charity's transactions and disclose with reasonable accuracy al any time the financial
position of the charity and enable them to ensure that the financial stslemenls comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Avoch Amenities Association
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 August 2025
Small company provisions
This report has been prepared in accordan￿ with the provisions applicable to companies entitied to
the small companies exemption.
The trustees, annual report was approved on
trustees by..
27105126
and signed on behalf of the board of
EEe6wie
Mr R Keanie
Trustee

Avoch Amenities Association
Company Limited by Guarantee
Independent Examinerfs Report to the Trustees of Avoch Amenities
Association
Year ended 31 August 2025
I report lo the Iruslees on my examination of the financial stslements of Avoch Amenities Association
I'the charity'l for the year ended 31 August 2025.
Responsibilities and basis of report
As the trustees of the company land also its directors for the purposes of company lawl you are
responsible for the preparation of the financial stslements in ac¢ordan¢e with the requirements of the
Charities and Trustee Investment IS¢otlandl A¢1 2005 I'lhe 2005 Act'i, the Charities Accounts
(Scollandl Regulations 2008 las amended) and the Companies Act 2006 I'the 2006 Act'l. You are
satisfi'ed that the accounts of the company are not required by charity or company law lo be audited
and have chosen instead to have an independent examination.
Having satisfied myself that the accounts of the company are not required lo be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the charity's accounts carried out under section 4411llcl of the 2005 Act. In carrying out my
examination I have followed the requirements of Regulation 11 of the Charities Accounts Iscotlandl
Regulations 2006 las amended).
Independent examiner's statement
Since the charity is required by company law to prepare ils accounts on an accruals basis and is
registered as a charity in Scotland your examiner musl be a member of a body listed in Regulation
1112} of the Charities Accounts (Scotlandl Regulations 2006 las amended). I can confirm that l am
qualified lo undertake the examination because l am a registered member of ICAS which is one of the
listed bodies.
I have completed my examination. I confirm that no mallers have come to my attention in connection
with the examination giving me cause to believe..
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act, section 4411llal of the 2005 Act and Regulation 4 of the 2006 Accounts
Regulations., or
the financial statements do not accord with those records or with the accounting
requiremen15 of Regulation 8 of the Charities Accounts (Scotlandl Regulations 2006,. or
the financial statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'lrue and fair, view which
is not a matter considered as part of an independent examination", or
the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reF)Orting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.

Avoch Amenities Association
Company Limited by Guarantee
Independent Examinerfs Report to the Trustees of Avoch Amenities
Association (conlinued)
Year ended 31 August 2025
I have no concerns and have come across no other mallers in connection with the examination lo
which allenlion should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Other matters
To the fullest extent peTmitted by law, I do not accept or assume responsibility to anyone other than
the charity and the charities, Iruslees as a body, for our work, for this report. or for the opinions I have
formed.
Daniel Palombo M.A. (Honsl, C.A.
Independent Examiner
Ritsons Chartered Accountants
Forbes House
36 Hunuy Street
Inverness
IV3 SPR
28105126

Avoch Amenities Association
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 August 2025
2025
Restricted
funds Total funds Totsl funds
2024
Unrestricted
funds
Note
Income and endowments
Donations and I￿aCleS
Other trading activities
Investment Income
376
45,564
16
376
45,564
16
11,883
55,351
Total income
45,956
45,956
67,234
Expenditure
Expenditure on raising funds".
Costs of other toding activities
Expenditure on charitable activities
Taxation
3S,473
12,379
931
36,473
12,379
931
42,692
12,411
472
9,10
11
Total expendlture
49,783
49,783
55,575
Net {expenditurellincome
13,827)
{3.8271
11,659
Transfers be￿een funds
1,251
{1,2511
Net movement in funds
{2,5761
{1,2511
{3.8271
11,659
Reconciliation of funds
Total funds brought forward
Total funds carried forward
176,419
38,916
215,335
203,676
173,843
37,665
211,508
215,335
The statement of financial activities includes all gains and losses recognised In the year.
All income and expenditure derive from continuing activities.
The notes on pag8s 10 to 18 form part of these financial statements.

Avoch Amenities Association
Company Limited by Guarantee
Statement of Financial Position
31 August 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
16
113,066
119,843
Current assets
Stocks
Debtors
Cash at bank and in hand
17
18
4,070
831
97,071
101,972
5,500
750
94,013
100,263
Creditors- amounts falling due within one year
Net current assets
19
3,530
4,771
98,442
211,508
211,508
95,492
215,335
Total assets less current Ilabllltles
Net assets
215,335
Funds ofthe charlty
Restricted funds
Unrestricted funds
37,665
173,843
211,508
38,916
176,419
Total charity funds
20
215,335
For the year ending 31 August 2025 the charity was entitled to exemption from audit under section
477 of the Companies Act 2006 relating lo small companies.
Directors. responsibilities.
The members have not required the company to obtain an audit of its financial statements for the
year in question in accordance with section 476.,
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect lo accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject lo the small companies, regime.
These financial statements were approved by the board of Iruslees and aulhorised for issue on
.2.71Q5126
and are signed on behalf of the board by..
E.Ega171g
Mr R Keanie
Trustee
The notes on pag8s 10 to 18 form part of these financial statements.

Avoch Amenities Association
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 August 2025
General information
The charity Is a public benefit entity and a private company limited by guarantee, registered in
Scotland and a registered charity in Scotland. The address of the registered office is Ripley, The
Dock, Avoch, IV9 8QG, Scotland.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Slalement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities
SORP IFRS 10211 and the Companies Act 2006.
Accountlng poll¢les
Basls of preparatlon
These financial statements have been prepared in compliance with FRS102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland, and the Charities SORP
IFRS 1021
The charity conslitules a public benefit entity as defined by FRS102.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material Un￿rtaInlieS about the charity's ability lo continue.
Judgements and key sources of ostimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expe¢tation5
of future events that are believed to be reasonable under the circumstances.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in
the reporting period.
Current tax is recognised on taxable income or expenditure for the current and past periods.
Current tax is measured at the amounts of tax expected lo pay or recover using the tax rates and
laws that have been enacted or substsntively enacted at the reporting date.
Deferred tax is recognised in respect of all liming differences at the reports'ng date. Unrelieved
tax losses and other deferred lax assets are recognised lo the exlenl that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tsx is measured using the tax rates and laws that have been enacted or substantively
enacted by the reporting date that are expected to apply to the reversal of the liming difference.
10

Avoch Amenities Association
Company Limited by Guarantee
Notes to the Financial Statements (conllnued)
Year ended 31 August 2025
Accounting policies (continuedj
Fund accounting
Unreslricled funds are available for use at the discretion of the trustees lo further any of the
charity's purposes.
Designated fund5 are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes.. reslricled income funds or
endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entillemenl has
passed to the charity., it is probable that the economic benefits associated with the transaction
will flow lo the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income..
income from donations or grants is rec￿nISed when there is evidence of entitlement lo the
gift, receipt is probable and its amount can be measured reliably.
I￿a¢Y income is recognised when receipt is probable and enlillement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical lo measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the
accounts when received If the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of serviTrs is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a conlraclual
requirement for il lo be spent on a particular purpose and returned if unspent, in which case
Il may be regarded as reslricled.
11

Avoch Amenities Association
Company Limited by Guarantee
Notes to the Financial Statements (conllnued)
Year ended 31 August 2025
Accounting policies (continuedj
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which Il relates..
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further ils charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating lo the governance of the charity apportioned lo charitsble
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs
attributable lo a single activity are allocated directly lo that activity. Shared costs are apportioned
be￿een the activities they contribute lo on a reasonable, justifiable and consislenl basis.
Tangible assets
Tangible assets are initially recorded al cost, and subsequently staled al cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded al the fair value at the dale of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is re¢ognised in other
re¢ognised gains and losses, unless il reverses a charge for Impairment that has previously been
re¢ognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other re¢ognised gains and losses,
except to which Il offsets any previous revaluation gain. in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows".
Property
Fixtures and fittings
Equipment
150/0 Straight line
10Q/o Straight line
200/0 reducing balance
The pavilion is not depreciated as the residual value of the pavilion is not expected lo be less
than cost.
12

Avoch Amenities Association
Company Limited by Guarantee
Notes to the Financial Statements (conllnued)
Year ended 31 August 2025
Accounting policies (continuedj
Impairment of fixed assets
A review for indicators of impairment is Carried out al each reporting date. with the recoverable
amount being estimated where such indicators exist. Infftere the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior Impairments are also reviewed for
possible reversal at each reporting dale.
For the purposes of impairment testing. when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generaling unil to which the asset belongs. The cash-generating unil is the smallest
identifiable group of assets that includes the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and
sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing
the stock lo ils present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a paty lo the
contractual provisions of the instrument.
Basic financial instruments are initially recognised al the amount receivable or payable including
any related transaction costs, unless the arrangement constitutes a financing transaction, where
it Is recognised at the present value of the future payments discounted at a market rate of
interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected lo be paid or received and not discounted.
Limited by guarantee
Avoch Amenities Association is a company limited by guarantee and accordingly does not have
share capital.
Every member of the company undertakes to contribute such amount as may be required not
exceeding £1 to the assets of the charitable company in the event of il being wound up while he
or she is a member, or within one year after he or she cease to be a member.
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Donations
Donations
376
376
11,883
11,883
13

Avoch Amenities Association
Company Limited by Guarantee
Notes to the Financial Statements (conllnued)
Year ended 31 August 2025
other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Fundraising events
Social lotteries
Bar income
Membership income
160
6,260
36,534
2,610
45,564
160
6,260
36,534
2,610
45,564
6,051
6,255
40,805
2,240
55,351
6,051
6,255
40,805
2,240
55,351
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
other interest receivable
16
16
Costs of other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Fundraising events
Bar
5,444
31,029
5.444
31.029
5,633
37,059
5,633
37,059
36,473
36.473
42,692
42,692
Expenditure on charitable activitios by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
General operations
12,379
12,379
12,411
12,411
10. Expenditure on charitable activities by activity type
Activities
undertaken Total funds
directly
2025
Total fund
2024
Geneol operations
12,379
12,379
12,411
14

Avoch Amenities Association
Company Limited by Guarantee
Notes to the Financial Statements (conllnued)
Year ended 31 August 2025
11. Taxation
Major components of tax exponse
2025
2024
Current tax:
UK current tax expense
Adjustments in respect of prior periods
Total current lax
1,061
11301
931
472
472
Taxatlon
931
472
Reconclllatlon of tax expense
The tsx assessed on the expenditure for the year is higher than 12024.. lower than) the standard
rate of corporation tax in the UK of 190/012024.. 190/01.
2025
2024
(Expenditurellincome before taxation
(Expenditurellincome by rate of tax
Effect of expenses not deductible for tax purposes
Effect of capital allowances and depreciation
Effect of Income exempl from lax
utilisalion of lax losses
{2.8961
15501
2,893
12,131
2,305
3,428
{1.2911
14,595}
1677}
472
Tax on lexpenditurellincome
1.061
12. Net lexpenditurellincome
Nel lexpendilurellincome is staled after chargingllcreditingl..
2025
2024
Depreciation of tangible fixed assets
9,276
9,001
13. Independent examination fees
2025
2024
Fees payable to the independent examiner for..
Independent examination of the financial statements
2,219
2,116
14. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the Iruslees.
No trustee expenses have been incurred during the year.
15

Avoch Amenities Association
Company Limited by Guarantee
Notes to the Financial Statements (conllnued)
Year ended 31 August 2025
15. Transfers betsveen funds
An amount of £186 12024 £2321 was transferred from The Awards For All Fund to the
unreslricled fund to cover the depreciation charge of assets purchased by way of restricted grant.
An amount of £1,065 12024 £1,065) was transferred from Chance to Connect Fund to the
unrestricted fvjnd to cover the depreciation charge of assets purchased by way of restricted grant.
16. Tangible fixed assets
Land and Fixtures and
buildings
fittings
Equipment
Total
Cost
At 1 September 2024
Additions
159,859
2,643
17,637
2,499
180,139
2,499
182,638
At 31 August 2025
Depreciation
Al 1 September 2024
Charge for the year
At 31 August 2025
Carrying amount
At 31 August 2025
Al 31 August 2024
159,859
2,643
20,136
46,381
7,741
264
238
13,651
1,297
60.296
9.276
54,122
502
14,948
69,572
105,737
2,141
5,188
113.066
113,478
2,379
3,986
119,843
17. Stocks
2025
2024
Raw materials and consumables
4,070
5,500
18. Debtors
2025
2024
Prepayments and accrued income
831
750
19. Credltors.. amounts falllng due wlthln one year
2025
2024
Trade creditors
Accruals and deferred income
Corporation tsx
1,870
2,429
472
2,567
915
3,530
4,771
16

Avoch Amenities Association
Company Limited by Guarantee
Notes to the Financial Statements (conllnued)
Year ended 31 August 2025
20. Analysis of charitable funds
Unrestricted funds
At
1 September
2024
At
August
2025
Income Expenditure
Transfers
General funds
176,419
45,956
149,7831
1,251
173,843
At
1 September
2023
At
August
2024
Income Expenditure
Transfers
General funds
163,463
67,234
155,5751
1,297
176,419
Restricted funds
At
1 September
2024
At
August
2025
Income Expenditure
Transfers
Pavilion
Awards for All Scotland
Chance to Connect
Groundwork
23,171
968
13,611
1,166
23,171
782
12.546
1.166
11861
11,0651
38,916
11,2511
37,665
Al
1 September
2023
At
August
2024
Income Expenditure
Transfers
Pavilion
Awards for All Scotland
Chance to Connect
Groundwork
23,171
1,200
14,676
1,166
40,213
23,171
968
13,611
1,166
38,916
12321
11,0651
11,2971
17

Avoch Amenities Association
Company Limited by Guarantee
Notes to the Financial Statements (conllnued)
Year ended 31 August 2025
Pavilion
This relates lo the pavilion building which was transferred to the association.
Awards For All Scotland
Funding received lo purchase various gardening equipment for use in the community green
space.
Chance to Connect
Funding received towards building a multi-purpose sports facility.
Groundwork
Funding received towards the next phase of capital works.
21. Analysls of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
80,636
96,737
13,5301
173,843
32,430
5,235
113,066
101,972
(3,530)
211,508
37,665
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
86,163
95,027
14,7711
176,419
33,680
5,236
119,843
100,263
{4,771}
215,335
38,916
22. Operating lease cornmitments
The total future minimum lease payments under non-cancellable operating leases are as follows..
2025
2024
Not later than 1 year
Later than 1 year and not later than 5 years
1,154
3,367
4,521
1,154
4,521
5,675
23. Related parties
No trustee, or person related to the charity, had any personal interest in any contract or
transaction entered into by the charity during the year.
18

Avoch Amenities Association
Company Limited by Guarantee
Management Information
Year ended 31 August 2025
The followlng pages do not form part of the flnanclal statements.
19

Avoch Amenities Association
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 August 2025
2025
2024
Income and endowments
Donations and legacies
Donations
376
11,883
Other trading activities
Fundraising events
Social lotteries
Bar income
Membership income
160
6,260
36,534
2,610
45,564
6,051
8,255
40,805
2,240
55,351
Investment Income
Other interest receivable
16
Total Income
45,956
67,234
20

Avoch Amenities Association
Company Limited by Guarantee
Detailed Statement of Financial Activities (cotJtltrJuedJ
Year ended 31 August 2025
2025
2024
Expenditure
Costs of other trading activities
Opening stock
Purchases
Rates and water
Light and heat
Insurance
Motor vehicle expenses
Telephone
Other office costs
Depreciation
Prizes
Cleaning
Bank charges
Donations
2,515
22,748
1,887
8,118
1,290
294
796
351
62
3,118
1,308
22,634
12301
5,852
1,536
1,214
866
661
50
2,845
1,040
200
36,473
42,692
Expenditure on charitable activities
Repairs and maintenance
Legal and professional fees
Depreciation
934
2,219
9.226
1,355
2,116
8,940
12.379
12,411
Taxation
Current laxalion chargelcredit
Overlunder provision in prior year
1.061
11301
931
472
472
Total expenditure
49,783
55,575
Net {expenditurellincome
{3,8271
11,659
21

Avoch Amenities Association
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 August 2025
2025
2024
Costs of other trading activities
Fundraising events
Fundraising Costs
Events expenditure
Prizes
2,515
2,599
2,845
3,118
5,633
5,444
Bar
Purchases
Rates and water
Light and heat
Licences and insurance
Equipment leasing
Telephone
Sundry expenses
Depreciation
Cleaning
Bank charges
Donations
20,035
12301
5,852
1,536
1,214
866
661
50
1,040
22,748
1,887
8,118
1,290
294
796
351
62
1,308
200
31.029
37,059
Costs of other trading activities
36.473
42,692
Expenditure on charitable activities
General operations
A¢tivit19s undertakgn directly
Repairs and maintenance
Other professional fees
Depreciation
934
2,219
9,226
1,355
2,116
8,940
12,379
12,411
Expenditure on eharitable activities
12,379
12,411
22