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 Ccum*nt Portree ComrTrJnity Centre A$s￿3311c￿ SCIO is a Scottith Chari*ble Inwrw>r8kd Organi%ation Its Purpose and admnistrative a{rangem￿ts are sel Out in Ouf thnsuiulon. OBJECTS AND ACTIVITES cnarltabie purposes Our purp0608 aro: lil To giv8 continu8d provigon of seryres to Ihe locjl communty 4]OVAng inL76ased opportunitie5 in a wral area b al group$: ther designat￿ by age, s*nder. social, fealth, education. et. 1111 To provrde a SLÉltable space to allow for the provision of tra￿1￿9 courses. spulng events. soctat Mteract￿, entertainmert orgJniJeillunilorm¢d group matlngs. aales. heelh ￿uP3, etc. (Illl To allow advanCe￿rt tsf ad￿tEOn. INI To ensur$ advanc*rnent of citszenship aThllor comrnunlty ￿￿ek￿￿￿t. 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 ir￿orne streams. Th66e devejopments have signifLantty improvetj th¢ ¢¢ntres financial position and strengtherEd its role within the lorAI wmmunty. Income Stre&Tr￿ and T*nants 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 P￿￿S 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 Sl￿cesSflI￿ from the ceth, proyldtsy t*ith 8 v4ued communlty service arky a addf(ional reV￿ue stream. Sub Takeawayvan The takeaway van located in the ￿r park ser￿￿te￿ Inc¢mc for Ihe cehtre. S. Maln Hall and Small Hall Usage The main ball rernains a populaT Ven￿ fcf com￿￿nity events, concerts. ¥TrY olh&r functions. The small hall is ako well used. particularfy for rreetings. Past irNeStm￿tS ￿ heating and refurbishment have r&wlted in inwsed demand and irnproved usabtlity. Page I PortT••CoMm￿ltyCen1r• A¥*•cl•i￿ e•ntr• SCIO FCQ)14641 Report ?fth¢ T￿￿tee# fo*th* y•arend￿ 31 Ma¢b 2025 Summaryofthè malnaethd￿£s in rtlatkn to tht8eoblocts- ¢OAdnved Facllitylmprovtments Cawnmunty Centre h85 corthnu¢411o Invest In mwniairing Ind ￿p￿n9 its tsuiie5.' 111 T(ykt Upgrades.. New snks. imF*ov*J hcrt M*ter 5ySt•ns. and comt481• redecor*on haTrrt 9¢n￿￿nI￿1enm￿Ced the •ppèannce 8nd lUnc￿n&11ty ol the ￿lletS. Ma￿ry Inwn rnore 5uiiobk for Evenis. (21 Qmnsiny Rooms Refurtishmeni.. Wcrfk 15 to begin tyi Ihe changiry rooms. undert*en In p8rtntrthip thith Pcrtree FC. The b has iiaoesp¢ople *norvJ IE&merTrbuship. ¢n**n9 • t￿￿b￿rat1￿. ￿31-¢we￿we •pprv4thtts the upgrndo. Malcf Outgoings Gcntrc's tnosl ¥i4nifitartt ongoing expm8e i¥ W¢ryyi e*¢trillldes countanGy & Indep￿dent E*nh•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 Inde￿ttdent 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 eXa￿lne IIE a￿O￿nts as ￿qUI￿d 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 prO￿￿e 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 Regu￿￿On 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