Registered charity number". SC004464 Portree Community Centre Association SCIO Trustees Reportand Annual Accounts for the year ended 31 March 2025
Portree Community Centre Association SCIO ISC0044641 Index to the Trustee Report and Accoul for the year ended 31 March 2025 Report of the Trustees Receipts and Payrnents Accounts statement of Balances Notes lo the Accounts Report of the Independent Examiner
Pvrtm Community Centr¢ A•¥gciatlon SCIO18C0Tr4464} Rèport of the Trustees forthe yew ended 31 Mwch 2025 The Iru5tees are Flea¥ed t¢• subrnit their annual reput together with ihe a¢v)unts of Portree C<JmmurMty Cgntre A6soraalon SGIO for the y¢¥ ¢rvJefl 31 MarGh 2025. REFERENCE AND ADMINISTRATION oeTAILS Scottlsh Charity Number: SC004464 Reglstered Offi¢e Portree Communlty Centr• am8nachd Squar8 Park R94<1 Portree Isle of Skye IV51 9BW Trustees STRUCTURE. GQVERNANGE N40 MAPIAGEMENT R•orultment and oppintm•nl of TTUSt•gS The Mmnltt¢• may at any fm• appolrt any rnerrber to bo • ¢h•rlty trusts&. Tha minirmm r$uner of Iru81906 IB fNo and I maximum is eleven. (Il any person ag81116 or over. at)dl 1111 any Indlal who h8$ been nomn8ted nwrnberthlp by an wlncorporatsd ryganlsatKin; and c 11111 any Gwrale body who subsuib86 tothe PLSfpos8s cl the organi5alknn v4islw tl $eg th8m futtlled. Governing d¢>cumnt Portree ComrTrJnity Centre A$s3311c SCIO is a Scottith Charible Inwrw>r8kd Organi%ation Its Purpose and admnistrative a{rangemts are sel Out in Ouf thnsuiulon. OBJECTS AND ACTIVITES cnarltabie purposes Our purp0608 aro: lil To giv8 continu8d provigon of seryres to Ihe locjl communty 4]OVAng inL76ased opportunitie5 in a wral area b al group$: ther designat by age, snder. social, fealth, education. et. 1111 To provrde a SLÉltable space to allow for the provision of tra19 courses. spulng events. soctat Mteract, entertainmert orgJniJeillunilorm¢d group matlngs. aales. heelh uP3, etc. (Illl To allow advanCert tsf adtEOn. INI To ensur$ advancrnent of citszenship aThllor comrnunlty ekt. Iv) To ¢nwJrage advancement of public participati in sport. ¢rf th• maln actl¥ltl•s In relallon lo the•e obJeGts IntroduGtIDn Thè Community C&ntre has entered a period of sjstained growth ard stsbS1ty, $upported by fNe rdiabk irorne streams. Th66e devejopments have signifLantty improvetj th¢ ¢¢ntres financial position and strengtherEd its role within the lorAI wmmunty. Income Stre&Tr and Tnants 1. Eas9aiéh- Main T¢n¥nt Easgatdh, the building cory)any, remainsthe certre's prThary twlart. They have oc¢uped Ihe prernises fry a numb¢r ofpars and (XJFrenly trtave no PS to rdocats. pThvJin9 a depeTrdab and long-temi aour¢e of Ino)me. 2. Phll th• 8arb•r Ph, a long•St?nding tenant, o)ntinues lo opwate his bart)ershop vthin the c8nlre. In addilb)n lo Ixing a c4ntribul¢r lo in¢onw, he frequently SJPFQrts the hall and assists whenever possible. 3. Post OffiGe IPart-TJme Operation) The part-tlme post office servke contknues tooper8le SlcesSflI from the ceth, proyldtsy t*ith 8 v4ued communlty service arky a addf(ional reVue stream. Sub Takeawayvan The takeaway van located in the r park serte Inc¢mc for Ihe cehtre. S. Maln Hall and Small Hall Usage The main ball rernains a populaT Ven fcf comnity events, concerts. ¥TrY olh&r functions. The small hall is ako well used. particularfy for rreetings. Past irNeStmtS heating and refurbishment have r&wlted in inwsed demand and irnproved usabtlity. Page I
PortT••CoMmltyCen1r• A¥•cl•i e•ntr• SCIO FCQ)14641 Report ?fth¢ Ttee# foth y•arend 31 Ma¢b 2025 Summaryofthè malnaethd£s in rtlatkn to tht8eoblocts- ¢OAdnved Facllitylmprovtments Cawnmunty Centre h85 corthnu¢411o Invest In mwniairing Ind pn9 its tsuiie5.' 111 T(ykt Upgrades.. New snks. imFovJ hcrt Mter 5ySt•ns. and comt481• redecoron haTrrt 9¢nnI1enmCed the •ppèannce 8nd lUncn&11ty ol the lletS. Mary Inwn rnore 5uiiobk for Evenis. (21 Qmnsiny Rooms Refurtishmeni.. Wcrfk 15 to begin tyi Ihe changiry rooms. underten In p8rtntrthip thith Pcrtree FC. The b has iiaoesp¢ople norvJ IE&merTrbuship. ¢nn9 • tbrat1. 31-¢wewe •pprv4thtts the upgrndo. Malcf Outgoings Gcntrc's tnosl ¥i4nifitartt ongoing expm8e i¥ W¢ryyi e¢tri<ity. Thi• r¢rr•in• a kny Iocuts fw luwr• cost. luthon me8yJre Future •#d Su8thin•bility To ad¢Jress rising energy o)sts the CmUrnty Centre irtends to dewbp a comwtherwve Enugy Mastsr Pkn. Pokntial sc4th0 uniidwioTh In(Jde'. 111 Irstalalien of srpanels f2) A morn 4rnbliOUS proposal l) utI5e hèat frtm atlacenl KG£ r&yinq fiekl. KG5 Plthwng Fl•ld ana Comtswnity DevelopMt KGS aling fiekl is neariry tTr final stays of trsnthr iNto c¢mrwJnity OWbETthip thrwJh the JsL Th5 trw5ibcn viy b¢ tofutu devdcpnwi pknsforthe rrdIng area. Tile CtyTmunity Centre alreadyY+Drt% ckn5ety vhlh the iiux. ar¥1 Qlg•nb•tlons Iniend to D)Mabora theupcomlnll dtsveloomtr)I, Ythichwlshapetrt si's and strengt oJmrpunitylnTraswctwe. eonGlu•k The ConYnurHty Celitrt is Expqriert?n9 8 p¢riod of Fositrde thaw¢, Lmderpinrd ty stable str£4 eo))munity partnerthips aod 9thng intsent in tts fajlites. With stralCprnrn9 for enuw us6 and hAure eI0erd, the cthe I$tied ro IlrN• wpp•rtin9 th• COTrtyfur rnonyy4&rtio com•. HNANCIAL REVIEW ThB IfuJt¢¢¥ hllv¢ wtydtyed th• nEad to hdd frne mar%a Ibelry unw8tnct•d fvnd• rt or for • d•iryn4t•d purpo or othe15 01mitted) and aLaivel/ Motur1hfiIWal poglion. lnCEtO S*lerrtnl of Bd¥rs. tree reserves 8131 2025 &ood 81 £38,22712024-£JS.9fQl. Page 2
Portree Communty Centre Asso¢Satton SCIO ISC0044641 Receipts and Payments Account Year ended 31 March 2025 Year ended 31 MaKh 2025 Re5tri¢ted Year ended 31 Mavch 20Z4 Totsl Unrestrided Total f¢ECEIPTS Donations Grants PBCT 22,442 Gr055 trading receipts HI of building Income trom investments otherthan land and buildings Interest recewed 42,657 42.857 53.733 767 767 1.122 Total receSpts 43,424 43.424 77.297 PAYMENTS P8yment5 relating directtyto charitabte 8CtNrties La)dfill rates Water rates Insurance ECtriCty Maintenance & renovat Cleaning Subscriptions Advertising P8CT admin & support PBCT Wages subsidised PÈCT KGS Donation Govetn8nGe costs Accountancy Independent ExÈmination Pvrthase of fixed asset Curtain5 239 2,232 3.507 4,083 7,D18 2.163 7.232 3,507 14.083 9,478 2.163 3.224 15,392 23.087 1.522 12a 2.460 113 113 1.500 1,236 2.000 1.236 2,000 810 810 810 810 603 603 6.687 6,687 Total payments 40,655 2,460 43.119 46.290 Net surplus I Ideflclll lorthe period 2,765 12.460 305 31,007 Transfers during the perÉod BALANCE BROUGHT FORWARD 37.202 2.460 39.662 8,5 SURPLUS CARRIED FORWAR 39.967 39.967 39.662 Page 3
siatem8rt 018al•nc Yar•tydod 31 41ar¢h 2025 Ytar ended 31 2024 Tot41 Reststs Year endei 31 M4r¢h 2025 Unre¢¢ RestiiGt¢d 8ank balincos-. Cuirent aXOL Total 39.967 38.967 39,967 39.1 39,662 Estlrnated vaue of otheras5¢ts Curtains 6,7 6,687 2,78$ 2.786 Chair5 Igrfledl Siorage Corrtaner Penl Recew•tye Total 5)0 S,40D 5.4 32Q 7.187 8,186 15.373 Estlrnated Ila>llldes countanGy & Indepdent Enh•ii Tclal 1.740 1,740 1.740 1,620 D*e Page 4
Portree Community Centre Association Centre SCIO ISC01144641 Note5 to the accounts for the year ènded 31 March 2025 11 A¢¢ounting policies Accourtting Convention The financial ststements have been prepared under Ihe histQriC81 Cost ¢onvention. and in accordance the Charities Accounts Iscouandl Regulations 2006 (as amended). Basis of financffal statements The financial statements have been prepared on a receipts and payments basi5. Funds Unreslrtcled funds ¢ompri%e grants and other income received for the objects of the chaTity without further specified purpose and are available as general funds. Designated funds represent unrestricted funds which have been earmarked by the Trusteés for partieular purposes. Restricted funds comprise income which has been received for the objects of the charity and specrfied for a reslricled purpose wilhin these objects by the donor. 21 Movement in fijnds Balance at 1 April 2024 Restsled Balance al 31 March 2025 Receipts Payments Transfers PBCT- Pla¢e based investment programme 2.460 2.460 12,460 {2,460 Unreslricled 37.202 43,424 {40,6591 39.967 Total funds 39.662 43,424 43,119 39.967 Purpose of restricted funds PBCT- Place based investment- provided for the Tenovalion of Portee Community Centre. 21 Rel?ted paty transaGlion Peter Urquhart. ¢ommittee member, is also a partner of the business, trading as Portree Properties. During the year, Portree Properties received payments lotalling £1,150 {2024- £7,020}. 31 No trustees received remuneration in the year or in the previous year 41 Portree Community Centre Association SCSO IPCCAI and Portree Braès Community Trust SCIO IPBCTI have aligned objeetwes in the dÈvek)pment of the building for the benefit of the local community. Despite the committee having strong representation from PBCT the charity remains a separate entity and retains ownership of the building. Page 5
Portree Communty Centre Association SCIO {SCOIM464) Independent Examinerfs Report forthe y¢arended 31 March 2025 Indettdent Examinerf8 Report to the Tru8tse¥ of Portree Conwnunity Cgntrg Aggoeiation SCIO I report on the accounts of th& d)arity for the year ended 31 March 2025, which are set DLJt on pages 3 to 5. Respective responsibilties of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the temis of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts {Scotland} Regulations 2DO6. The chanty trustees consider that the audit requirement of Regulation 10(1} (dl of the Accounts Regulations dc)es not apply. 11 is rny responsibility lo eXalne IIE aOnts as qUId under section 44111 (Gl of the Ad and to Jtste whether partiGular matters have come to my attention. Basis of independerrt examinefs slatement My examination is carried out in accordance with Regulatson 11 Df the Charities Accounts (Scotlandl Regulats'ons 2006. An examination includes a VIeW of the accounting records kept by the charity and a comparison of the accounts presented with those records. IL also indudes consKleration of any unusua items or disclosures in the accounts, and seeks explanations from the trusiees concerning any such matters. The procedures undertaken do noi prOe all the evidence Ihal would be required in an aud( and corBequenUy I do not expr8ss an audit opinion on the view given by the accounts. Independent èxaminer's statement In the course of rny examination, no rnatter has come to my attention 1 which gives me Teasonable cause lo believe that any mateTial respect the reqLsirements.' to keep accounting records in accordance wth Sectr)n 44{1} {a} of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to preparè accounts Ithich accord Ihe accounung cordS and comply wlth ReguOn 9 ofthe 2006 Accounts Regulations have not been met, or 2 to which, in my opinion, att•ntion Should be drawn in ordgr to anable a proper understanding of the accounts to rearnec. awpbe Unit 3 Broom Pla Portree Isle of Skye IV519HL tewart ac cnran Page 6