THE ALNESS COMMUNITY ASSOCIATION LIMITED
UNALIDITEO FINANCNL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
COMPANY REGISTRATION.. SC128982 (SCOTLANDI
CHARITY NUMBER.. SC007744

THEALNESS COMMLINITY ASSOCIATION LIMifED
OFFICERS ANO ADVISORS
Tru•tee*
Mr8 S Spsnc¢ Ireslgned April 20251
MASwanson
Mr M D Slainke
Mrn C E M¢into$h
R8verend H R Mc4nally-Adalr
Ms R Patienc*
rws Mdeod
Mr l F Bumett
M8RARo$$
Dr J A Holmes lappoinled May 2025)
Mr D Antkn (appolnted May 2025)
M8 J R Dan￿rS {8ppolnt8d Moy 2025)
Mrs J Mwell18ppoint&d May 2025)
Miss S E Mènzie (appolnted May 2025}
Mr B Wweovor (appointsd May 2L125)
Mr56 A M W180n Chair (appointed May 2025)
Company Sec¥•tsry
Mr6 M A Swanson {rèslgned 15 May 2025)
Dr J A Holmes (appointed 15 May 2025)
Indep•ndent Ex•mln•r
Stephen Il•tt LLB CTA DipPFS
Leg9att¥ Ac¢ountsnls Ltd
Kempfield Court
Dingw¥ll
Ros$-Shir8
IV15 9RT
eanke
Royal Bank ofScotL7nd
53 Hlgh Stre
Al￿sS
Ross￿1r8
IV17 OSH
8ollcltor•
Mk1dl•ton Ros$ &Afnot
IAan$efield HouBe
7Hlgh Street
Dingwall
Ro8s-Shir8
IV15 9HJ

THE ALNess COMMUNITY A88OCIATION LIMITED
Tru81￿8, report
Ind?Fendont ExamM)erf8 report
Stslem8nt offinancAal #Cli￿1￿$ Ilncorpotallrg Income and expendtture ac0)￿)
8alanrL sheèt
Noles to the finanrial st•tenwnts
Detalled statement offinandal acI￿rtIeS
9-2f

THE ALNE88 COMMUNITY A380CIATJON LIMfTeD
TRU8TEE8' REPORT
FOR TNe YEAR ENDED 31 JULY 2026
Th*lru5tees. who are al$odirectorB efthe thority for t￿epu￿oI￿¥ ofthe Companiès Act 20CE. Pre￿nt
their￿pOrtwiththefinanel￿I statement$ ofthe¢harity for th& year ended31 July 2025
OBJECTIV£8 AND ACTIVrnE8
The ob￿￿1Ve5 01 the chanty are to wJmot8, for the bpnefit of thtt community ofAlness and dr8trr¢ t
•Jvancernent of educab￿, woteetion of good health and Mltel of ￿verty by as5￿￿?￿ng wrth
voluntsry organisalrons in the neighbourhoc¥l and cA>operating local statutory authorities in the
Maintenan￿ and monagemont ofthe Herrtage Cèntro. Perrins Centre gnd Cravl Park.
ACHIEVEMENT8 & PERFORMANCE
th the ¥tnJctural i88u98 of tho building still outstandin9. Ihis ha8 vèry much been 8 yèar of
transillon for the ACA. rhe Herita0• Centre rernalned ¢k)$8d, and rnany aetivth"e$ cèase(I
other than the publle8tion of our ¢ommunlty newspaper th8 ADT. the hrre of the Community
minibu$ and evtrnts in our garden¥.
An appeal for Directorn in th? 8prin9tlme added n•w m6rnber¥ to the B08rd which boosted not
only aur members but our skllls and •xperienc•.
Targ￿e￿ sU￿C9mmittee$ were Bet up
including Fundraislng, ADT, Mlnibu8. ¥N•b8ite 8nd Social8 and this Allovnd a mor8 focv8ed
aFvroach to our activiti￿.
A crowdfvndlng campaign was stsrted to gam¥r community sUpp￿t for thè Centre, and v
also undertook a numbor of knndr•ising a￿1￿￿¢$ 8u¢h as tombolos and raffles.
Vve registerèd with HMRC to allow us to reclalm Grft Aid on donations recetved. We V4pr¢
ablè to Claim retrospectively a8 far back 88 2022_2023 and in our first claim in October 2024
we received £890_13 gift ard On donath'ons plus £34.92 inteièst. Our second claim was made
on the 21
April 2025, and ￿ received £2,591.91 91ft aid on donations plus £27.75 interèst.
We hgve now completed Gift Ald Dedarations fr¥r all Glft Aid rn¢lalmed wth the excepb'on of
the "onè oif donations.
Looknng fomard to 2026. our D1￿CtOrS wll be looklng at variou¥ funding opportunrti'e$ to
enable the completion of 8tructural repairs to the build4ng and othor such projects to se¢ur8 the
futu￿ of the ACA. as well aB the possrbility of rawl￿Trg ? full-tin8 m•mb6r of staff to overs
thè day-to-day Nnning ofthe Heritage Centrg.
Wts arè as always thankful to ryjr dedicatsd and loyal group of volunteers and to the wldgr
community fer their contlnued support.

THE ALNE88 COMMUNITY ASSOCIATION LIMITED
TRUSTEES. REPORT
FOR THe YEAR ENDED 31 JULY 2D25
FINANCIAL REVIEW
lftv•8tm•nt pollcy and obJ•ctlv••
The trustees are ab￿ lo Inv¢st and deal wrth monies not Immodl8lely required as they consider
OPPTOIKi8t&.
Current year perfomianc•
In )Inanoal terms, this year, th& ¢h8rlty received Income of £119,876 12024 . £76,619), I1￿l)Me
from ¢h8rilable 8¢twill•s was £59.72912024- £63,877).
During the year the ch8rfty Incurred ex￿ndItUre of £81,35412024- £81,804). Cosl of sales for Ih
shop was £8.74912024- £3,452).
Overall tho charity incurred a ¥urplu8 of £38,52412024- deficit £4,985} IherefNe, when added lo
the Morvos ￿ht lo￿8Td totsl rese￿eS compri68 £501,C6012024- £462,536) with£12.C02
12024- £9.4891 boing rèstrictej and£489.058 {2024- £453,Ck17) unrestricfed.
Re•erve• Polley
ThB trustees have examined the requlr•mènt for frée reseryes which aw those unrestiicted fvnds not
[tw￿tod In flxed a889ts. d8Stgnated for swciffc purpos9$ or otherwise committed. The trust885
conslderthat, g￿en ihe nature of ourwork, this should be adequate working capital forthe nextthree
Kjnths. Unrestricted funds were maifitsinÈd at or above this level Ihrgughoul the year and are
eXp￿ted tobe adequate to wer thls In the year tocome.
On 15 August 2025. thè Trustees have confimed Ihal Ihgre is ￿ rnon¥y held sepwately lor the
Wor Memorial. Development Officer and Tollel Upgrade. These amounts will n¢)w bo In¢ludgd In
unrÈ$trided fvnds going t*rn￿rd.
Golng concern
Thg trusts$s have Cr￿8￿]8(￿ ¥ perfod of tsveTve months I￿rn the date of Iheir8pproval olthefin8nc￿l
statemerrts and. taking into account the net asset pc6iJon and expected luture i￿Om0, and
with regards to iheir concems re ftrture funding, Ihèy consKl8r rt approprkqte toprepare the finan¢i81
Statsmonls onthtrgoing ¢onc¥m b8$I$.
The trihtees are 6atisfied that I)￿ B rLlhry 7A• aff¥¢t the charitab￿ ¢omp8ny's abilty to
continue a5 @golng concErn andthisba6isisapproprialo forthew¢p8rol￿n oftheaccounls.
Futyr* pl•n•
In Ine with th? th¥Tiiies objedivo$ thè ACA hope to contribute meaningknmy to th¥ communlty of
Aln&$$ 8nd $LPPtsrt loc41 organisation$ and the people of Alness where it can.
Efforts will continue to be made lo raise funds from donations and granl funding to rnaintsin ltr
fabri¢ #nd promlnence of tho Heritag¢ cen￿ 8uilding
ACA hope to rai￿ funds from ?¥l¥blish8d souictrs as wtrll as exploring new fund raisiThJ
Opp￿Unitpe8 to alkpw for continued $upport f¢Y th* local communrty and build upon the positive
aehlovèmÈntÈ of recent ye8f8.
As 01 Charit￿$ and buBines8e8 continue to navigate through post Covid envfironm8nt the ACA will
kxjk to Wb8ure statrflty for Ihe Char￿ 08 weu 86 offer 8UPPOrt to the I￿al communty al lar90.

TfrIFALNE88 COMMUNITY ASSOCIATION UMITED
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 JULY 2025
STRLICTURE. GOVERNAMCE AND MANAOEMEIIT
Govemlng
AJn•a# Community Asgoclation Limited is a ch8ritsble Company. Ilmited ty guaTrnt8¢. which WAS
incorpor¥t•d on 11 D9￿rn￿r 1990. The charity was e9tsbllsh￿ by z Mgmor8ndum tsf As8rtiBlitin
whith èstabllshed the ot4ect8 and powers of the tharity and is gov•med undgr it¥ Ar1￿19$ of
ABsociation. Inthe event oflhe tharity b•irYJ wound up, theliability tn of the guarantee L8 limiknfj
to £1 per member ofthe tharity.
R•erultm•nt and •ppolntm•nl ol new tru•tee•
ThèAibcl?s ofA8$￿i?t1on r8qUlfa8 Ihatthecharfty ha6 a minimum ofthreelw5tees, and a maximwn of
fffteen, atany onetime. Tru8tse$8r•norm*ty appolnted atlheAnnual General Meetin9.
0ry8nl•atlon•l •tYu¢tur•
Th¢ mana9emen¢ stru¢tstre ¢omprl8es the Chairperson, Mi$6 A M Wlson. Vica Chalr Reverend H R
M¢JnaNy-Adair, and Treasurer. M8 R A Ro$$. All three have shared In the role of sup6￿151n9 Iho work
of the Centre along wih Ms Reay Ros5 arKI tho a85iBtaKe of the trvstees8ndvolunt••rs.
Voluntsry h￿P
Th& tru81e•$ are grattrfvlto tMvolunt¢er8 who k6ndly glve upthelrtiTh to 8S8lst In th* runnlng of tho
company.
Rl•k M•n•g•m•nt
The Board regulaty revlew8 the malor risks lo whl¢h the ¢harlty 19 oxpo6•(J.
Prln¢lp•l Yl•k8 and uncertalntl•8
finan¢i81 enmronment continws t¢ be thallen9ing. The organi¥ation i# aware of the need to keep o
tl9hlconlrol of costs. It has been noted that plans need to be put in place wSth regard to th• long-t•mi
repl8¢ement of the min￿b￿S.
The ACA would like to in¢xease th• rnernber8hip ol the Boord of Twu¥te¢$ as there is ahY8ys an
ongoing needtok•opthèoroanisation fr•shandto ttontinue to r•vlewthtsgeneral direction of travd.
Th8 trustoè8 who sgrvedth? charilablg company during Iheyear and uplolhed•l* that Iho finan¢ial
stAtements were approved are listed onlhe officers and 8dvi¥or8 pa9e.
REFERENCE ANO ADMINISTRATIVE DETAIL8
Regl8ter•d Company numb•r SC128982
ReglBtgrod Charlty numbèr
SC007744
Règl•t•r•d affice
102-106 High Street
AJn•
IV17 OSG

THE ALNESS COMMUNITY ASSOCIATION LIMITED
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 JULY 2025
Statement of Trustees. Responsibllltles
The trustees are responsible for PTep8ring the Trustees, Report and the fin8ncial statements in
accordance with applicable law and Uni18d Kingdom Accounting Standards {United Kingdryn
Generolly Accepted Accounting Practice).
Statement ot Trnslo09' Responsibllltles contlnued
Company law requires the trustees to prepare financial statements for each finan¢kql year which give
tfue and fair view of the state of affairs of the chafilable company and of the income and expenditure
of the charitab18 company for that period. In preparing Ihose financial stateTh￿s, the Irustees are
required to:
select suitable accounting policies and then apply them consistenlty., observe the
melhcKls and principles in the Charity SORP.
make judgements and estimate5 thal are reasonable and pruden(
statewhether applicable UKAccounting Standards have been followed $ubFcl toany material departures
disclosed and explained in the financial statements, and.,
prepare the financial statements on the going con¢em basis unless rl is inappropriate to presume thal
the charty will continue in business.
The trustses are responsible for keeping adequate accounting records which dtsdose with
reasonable accuracy al any time the financial F)O$ition of the charity and to enable them to ensure
that the financial statements ¢omply with the Charities and Trustee Investrnent Iscodand) Act 2005,
the Charities Accounts Iscodandl Regulations 2006 las amended) and the provisions of the charity's
on5tilution. They are also ￿pOnSIble for safeguarding the assets of the charity and hence for
taking ￿asOnable $leps forthe prevents'on and detects)n offraud and olher irregularth'e5.
The trustees are responsible foi the maintenance and integrity of the charity and financial
information in¢luded ort the charity's website. Legislation in the United Kingdom governing Ihe
preparation and dissemination of financial statements may differ from legislation in olher
jurisdicty'ons.
Apwoved by order of the bjard oftrustees on
7MJlThl,-
23rjCkn¥￿wb2f8nd signed on its tehalf by..
Miss A M Wilsors - Chairperson

rHE ALMESS COMMUNITh A&80CIATION LifiATED
INDEPENDENT EXAMINER'S REPORT TO THE MEMBER8 OF TPIE ALNE88 CQMMUNITY
ASSOCIA710N UMITEO FOR THE YEAR ENDED 31 JULY 2026
I report on the accounts forth? year •nded 31 Juty 2025 $?1 oul on pages sixlofyventy or￿.
This r¢Trport is mode $ol•ty to the charity's Irustees, as a body, in accordance v+ith sectlon 44111 (Cl of
Iha CharltlÈ8 and Tru8tge Investment (Scotlandl A¢t2005. My examination h9$ been undertak*n 80
that I might state to the ch8rity'$ twstees thosè matters l am requirtd to state to them in an
independgnt e￿MIne￿8 rBPOrt an(J for no olher purp￿. To th8 fullast éxtent Femiltt8d by law, I do not
accept or assume responsitiilty lo anyoneotherlhan the chanty and the char¢ty'B trustees as a boty,
for my èxarination. for Ihls report, 01 for the opinlons I have fOrff￿d.
R•SP￿tIVe re•pon•lbllltkn8 of tru8t••g and •Mamln•r
The charitys trustees are ￿SpOnSib￿ for the prep8rntion ofthe a￿Unts in accordan￿ with th&tems
of the cha￿110$ and Trust￿ Inveslrnent (Scotlandl Acl 2005 and Ihe Charilles Accounts IS¢oll8ndl
Regulatlon8 2006 (as amended}. The charthls trusleo3 consider that the 8udii requirement of
Regula￿On 10111 {al to lel oflhe 2006 Accounts Regu13tion5 las amtrndedl does not apply. It 1$ my
responsibility to tre xcounts as required under Secllon 44111 lel gf ihg 20C6 Act arrtl to B¢a
whtriher particular rnatters have corne to our attention.
s￿1￿ of th• Ind•p•nd•nt •xomlnerf• report
My ex8mln8tiOn Was out in awArd8nce wth Règulation 11 of the Charitw Acthunts IScDUandl
Regulations 20C6 las amènded). Anox¥minalion includ88 a raviewof tha aeCOLFnting r￿0￿Skèpt by
Ihfr eharfty and a comparfion of the accgunts presented wlh ihose recordg. It also Indude¥
consid•rnknn olany unuBual ftems or diÉdosures in the acwunts. and $eekiThJ eX￿ana￿On$ from you
astrusto￿ ¢onc•ming any such matter8. The procedures und¢rt8ken do notprovide 811 the evidence
that would be requlred in an 8udrt. and consequently I do not express an audit opiNon on thè view
given by th• accounts.
Independent examlnÈrf* *l•tsment
In connectton wrth our exgrnlnation, no matter ha8 com?to our ott*ntron'.
which giv¢$ me feasonablè caus•ttsbBli?ve that, in any material re8peet, the requirement$
to keep accounting r8cord8 in8c£ordance wrth SècthM 44{1}la) ofthe20D5Ad and
Regulation 4 olthe 2CKJ6 Acwuwrts Rggulatlons las amended).. and toprtp8fe accounts
which ?￿ord￿t￿the8C￿unt1ry rerx*rds 8nd¢ompty ￿t￿ Règulation 8 of the 2006
A¢￿UnIS Re9ul8tion¥ (93 gmendedl.
have not boen met., or
121
to which, In my Dpinion. Bttentlon should be drawn in order to enab￿ a prDFer LrTrYerstanding of
Ihe accounts to be re8¢he(l. Pmor perlod •rrors have been corFected in thè 8ndcurrent
accounts ¢orrectly T•flect Ihe po¥ltlon of the ch8rSty
stephen Ilatt LL8 CTA DlpPFS
Loggatts Account•nt$ Ltd
KempfS•ld Couri
Dingwall
Ro$8-Shire
IV15 9RT

TrIEALNESS COMMUNITY ASSOCIATION LIMITED
STATEMENT OF FINANCIALACTIVITIES IINCORPORATING INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 JULY 2025
Note
Unrestrlcted Restrfcted
Funds
Fund5
Totsl
Funds
2025
Total
Funds
2024
Income anql endowments fiom:
Donations and legacies
Othei tTadingactfvltes
Chaiitable actlvty
Investment income
50.911
5,798
59.729
3,000
53.911
5,798
$9.729
440
9.671
2.888
63,877
183
116.878
3,000
119.878
76.619
Expendlture on..
Raislng funds
Charltable actlvlty
6,749
74,118
6,749
74,605
3,452
78.152
80,867
81,354
81,604
Net Incomel(Expendlturel
36,011
2,513
38,524
(4,985)
Reconclllatlon olfunds:
Total funds brought forward
462.536
462.536
467,521
Totslfvnds carrfed forward
16
498,547
2.513
S01,IJ60 462,536
The Company has no re¢ognised gains or losses otherthan the results forthe curientor
prevlous year as set out above.
ALiofthe acttvlites ofthe Company are classe5 as continuing.
The notss on pages 910 21 fomi part ofthe Ilnanclal statements.

THE ALNESS COMMUNITY ASSOCIATION LIMITED
BALANCE SHEET
ASAT31JULY2025
2025
2024
Note
Flxed Assets
Tangible assets
12
425,931
398.070
Current Assets
Stock
Debtors and prepayments
Cashatbankand In hand
1.977
7,774
68,267
4,987
10.059
53.192
78,018
68,238
CredltOTS: amounts falllngdue wlthln one year
(2,8891
3.7721
Net current assets
75,129
64,466
Totsl asstts less cwient Uablllles
501.060
462.536
Net ossets
501,060
462.536
Represenled by.
General fund
219.117
184.741
Designated Funds:
Herltage Centre
269,941
268.306
Restrlcted Funds;
Mlnibus
War Memorial
2,513
5.989
2.600
1,000
5,989
2,500
1.000
Development Officer
Toilet Upgrade
12,002
9.489
Total Funds
501,060
462.536

THE ALNE8S COMMUNITY ASSOCIATION UMITEO
BALANCE SHE￿ ICONTfNuÈDI
AS AT 31 JULY 2025
For th? financial year in question th• eomp8ny was entfflbd to exemption under $OGt1￿ 477 01
the Companies Act 2006 rglaling to small comp¥nie8.
No members have r¢quired the company to oblain an audit oflt8 accounts forlhe year in que¥tson
in 8e¢ord8nce wrfh Ioelfjon 476 ofth$ Companles Act 2006.
Tha Irustees ackn￿￿?d9e thelr responsibllty forcomplying with the requirements of the Act wrfh
respect to oecounting ffjcords and for the prepaTrtion ofac¢ounls.
accounts havè been prepared in accord•nce tho provlslon$ applicablè to companies
iubj'ect to the small companies. rggim•.
The financial statements We￿ oulhoris•d for i88ue by the Board on
and arè
gned on its behaw by..
23rJ OacohtrJJ2ts 2ozf
6$ A M Wlson- Chairper8on
Company regSgtratlon number: SC128982
Chadty nUM￿r. SC007744
The note3 on pages 9 to 21 form p•rt of Ihese flnancto18tstements.

ThE ALXESS COMMUNITY ASSOCIATION UMITED
NOTES TOTHE FINANCIAL STATEMENTS
FOR THE YEAR ENDEO 31 JULY 2025
GENERAL INFORMATION
Th$s• fnaneial statsrnenLs awe pr*Sent￿ in pound8 aterting IGBPI a¥ that Is the cuF¥8ncy In which the
eh8ritable company's transaction8 8r6 denomin¥lgd. They compriBé th• finanri81 Statement8 of the
thoritoble company drawn up for the yèar ended 31 J￿Y 2025.
The principal activty of Th8 Alne$8 Communty As8otyalon Llmrted can be found In the Roport of
the TruBtee8.
Thé Aln•ss Cornmvnity A8$¢éAllon Llmtted is a wnpany limited by guorarrtee i￿rated In the
Unit•d knngdom and registered in Swlland. It is reCt￿nIsed as charitsble c(mpany for tsx purposes by
HMRC And Is re9lSteTed wilh the Offlce of the Scvttish Charty Regulator IOSCRI under chaiity
number SC007744. In the event of the windlng up ol th? charilable eomparry 4 member Is liable lo
contribuk a sum not exc•oding £1. Details of th8 registered offitè can be found in the Report ofthe
Trustec8.
ACCOUNTING POUCIES
BMI• of prwr•llèn
Th? finondal stsièrnènts have been prepared urder the historical COBt conveniion unkss Othe￿Lge
$pea'fièd within t￿¢ acuuntino polides and in accordance with United Kingdom knounting
Slandards. induding Flnancial Reporb'ng Standarrl 102. 'Th& Flnaniol ReporbThJ Standard applicatrlg in
thè un￿ lfjngdom and Rewbli¢ of IrelBnd' r'FRS 1W2"1 Iunited Kingdyn Gener¥lty Accepted
Actounting Pradleel, the Statement of Recornmended PrAetice ISORPI 'Ac¢ounting Reporing by
Charities preparing thoir a¢￿UN￿ In a¢￿[danCe with thè Fin8ncS&l Repo￿.n9 Standard appIl￿ble in
the UK a￿1 Republic of Irèland IFRS 1021,. th9 Cornpanie5 Act 2008, the Charitits Bnd Trustee
Investment Iscotlandl Act 2Q)5 arKlthèChèrities A￿Unts Iscullandl Regul8bons 2Q￿ lasamendedl.
The Alnets Community As8odotion knmited meets the definition ol 8 pthlt benefit enty uTrJgr FRS
102. Assets and lialy"libes are inttlally recognlsed at historical cost unless otherwi$è$tated inthefelevarrt
nting poliw.
The pryration ol finawol $tstem6nts requlre5 the use ot ¢*rtain (vllkal accounts.ng •th"mates, It also
requirès trustèts to extreise their Iutjgemenl in th? pro¢ess ol applylro the 8rxountirvJ policles. Use of
avail4bl• infomation anfl applicallon of judgement ar• inh•r•nt in the formbtion of eslimales. A￿Ual
outcornes in lh¢ futuro could differ frDm such eslim*es. Thg grgas involving a high•r d•w•• ol
judgemènt or compléxity, orareas where as6UTnptiDns and •stlmates are signifiwt to the flnanclal
Statements are disdosed in note 3.
The prtnripal ?¢￿￿￿tIng poli￿￿$ applied in the prep8ration of thesè finanial 8tat8ments are noted
below. These pdide8 have been applied con$istentty to all the years presented in dealing with item$
vthieh are con$bdered rn*eri81 in relation to the charitJt4e company's firtanoal statsments unl8$5
oth•rwis• 8tat•d.
Going ¢an¢•m
The charltsble company reported A surplus of £38.524 during the y¢aT ended 31 Juty 2025. At the
31 Juty 2025 ovefall Ihe net cwrent assets and nd a$$etg had a surplu6 of £75,129 and t501,080
r•spectivdy.
The Irustees havo ccy)$Klered 8 perfod 0f￿e1Ve months fromthe date 0fth￿r apprcp481 ofthÈfin8ncA81
statements 8nd. tsking g¢Yount th¢ Chari￿s net asset position and ￿pected f￿Ure iwKryne, aTrJ
with regards to their concem5 re futufe fLmdlrvJ. they con8hl8r happropriate to prepar¢ thg flnAW81
Statements on tha going ¢oncarn basls.

THE ALNESS COMMUNITY ASSOCIATION LIMITED
NOTES TOTHE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
ACCOUNTING POLICIES ICONTINUEDI
Golng concom Icontlnufrd)
The trustees are salisfied that Y*r• ore no evenis vh¥rh offrct thp Chaibtsti￿ e4JmpAr)y's •bility to
¢onllNe 88 a qoing ￿Thcern And th￿$ ba¥1$ 1$ appropriate for the preparatign of the aecountg.
In¢omtr recognitbon
Income is Induded inthe Statement of Flnancl81 Acllvitles when the charity ￿entitled tothe Income,
h18 probable thallhe economic benefits 8ssoc48ted wtth Ihe Iransaclon wll flow to the charity and the
amounl ean be reliobty m•asur¢d. The folknbmng SP•Ctfi¢ pcliu•$ arè#ppli•d to particulai cat•goiiès
OfIn￿me..
Donatltsno
Donafions ar• induded in full inlhe St8tementof Finoncial Adivrtieswh&n receivable. Grants, whor•
•ntiti¢menl IB noto)ndltionalon th• d8li¥ery of a 8perific perforrnancg by the charity. arè rotrynised
when thè Charity becomes ￿n￿ndItiOnS1￿ èntrtitd to thè grant_ Grant income, where relatèd to
p•rfomiane* and speL?fic EltrThvgrable5. 15 orrounted for as the tharity eams the iighl to wi¥idernlon
by ￿rfOr￿n¢?.
Income from oth•rtsadlng •¢tlvttle8
Ir*com¢ ratsed trrm fvndra6slng ac¥vilOès commi$sor￿d ¥li¥ths are cr•Yited in full in rRrlc*J in
whrth thg event tkn pla￿. Other income is recognised as income in the period in whK* the amounts
are recelvod.
Expendlture recognltlon
Expenditu￿ 18 recognised on an basis as a Ilablity 1$ incutrtrd. Exp8ndMufe includfrs VAT.
Costs olr81sing fund6 Compii8e thecosts asseciated with attrading vduntary in¢omg.
Charilabk expenditure compri6e6 those costs Ineurr•d by thè ch8rty in the d￿1very of rt8 8Ctivitse8 a￿1
Se￿1¢e$ lor 11$ benefi￿ana8. It include5 both costs that can beallocated directty to such activili•5 and
those costs of an inthrect nature necè$##ry to support Ihem. Goveman(* costs includ• thosé cos18
a$souated me8tino Ihe con6titutional •rtd statutory requIren￿ts of thtr ch8rlty, and kndude fee8
and ¢osl$ linked to th8 5trats9i¢ managen*nt tsfthè chthrty.
T•nglble r￿ed a￿t$
Tangible r￿eda$Set$afo¥thIfjd 8lhl8toii￿l cOBtle￿a(Cun￿lated dèprety•Uon and any accumyl•ted
wnpairment losses.
Deprgc1alic￿ is provided at Ihe followSng annual rates inorder towrile off the ￿51 of eachass•t. les8 its
e8timated residual valu•. ov•r itsestim8ted useftjl econ0n￿¢ Irf¢ on Ihefollowing b8si$'. -
Land & prwrty
Perrins C•ntr•
Fittlng8 & eouiprn?nt
Motor vehides
CompLJter equlpme
- 2% on cost
-2%0￿￿$t
- 25% on reducing balance and 20% on reducrng bBlan
- 25% on reducln9 balanc•
- 33% on cost
On 9 April 1991, various 88Jet8 were trAnsferred to the charity. Induding Crawl Park playing fields.
These have W ineluded in the finan￿al ¥tslement8 at rKJ value Thetruste85 are &waf• that thi5 IS
departurefrom accounting Standards whlch requlre assets which are tJ¢nated to be recognised v￿thin
the finandal staternonts at marketvaluè but feel an appmpriat• Yalue cannot be ascert8lne¢ wbthDuI
In￿rn￿o ¥ignifKant Cost
Stocks a￿ val￿d atthe Icwèrof¢o?14nd nelreallBabte voluts. •ftormaking dueallrrN8nce for
cO¥olote aThJ skn¥ moving items.
Co¥t compriseg dl direct •xp•nditure inCu￿e￿ In ￿Inging #tock lo its current locatlon and condkn'on.
10

THE ALNESS COAWU141TY ASSOCIATION UMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY2025
ACCOUNTIt4G POLICIES {CONTINUED)
Taxation
The company is a charfty 1$ rncoJnised as 6vch by HM Revenue andCustOTn6 tstaxalion
rposes. Ab a resutt. there ig no liabilrty to taxation on ony of ts in￿me.
Fund •c¢ountlng
Unrestrtct•d funds can bo used in accordancè vmth thg chafltablè ofy'¢¢tiv*$ atthe discretion olthe
tru8t88s.
D•slgnatod ftJnd8 are funds wh￿h are set aside atthe di8uetion of the trustees for spetific pu￿13•5.
R88lrict8d fund8 ¢an only be used loro particular re8lricted purpo8e within the objects of the charity.
RestriGliona artse whèn $perAfied by the donor or when funds ar8 r8i&ed for particular restricted
purpo8e8.
Further explan*lon ofthe nature and PUTP08e of each fund 18 indudgd in the not88 to the finanuAI
8t*ments.
Flnancithl in•trumenl•
Th* thBrity onty enters inlo basic financial in8tTument tron8QCtions thèt In the reeognition of
finBncial as8ets and liobilitie8 such 88 trade And other debt0￿ And credtstor8.
D•btorn
Short teim debtors arn me88ured atthetransadion price l?58 any Impalm￿nt
C*Bh and cash equlv*l•nis
Cash al bank and in hand include8 cash and ahort term hi9hty liquid deposits with a short matltrity of
Iwelve months or le$$ from thè datè of opening of the deposit or similar a¢covnt.
Crndltorn
Short tewm trade creditors ar• mg¥$ured atthetranu¢tion wk¢.
Judg•m•nts in 4pplylng pollcl•• and k•y •ourc•8 of •stlm•tlon uncertalnty
In preparing the financial s&itemeM$, iru$tee6 are ra4￿radio make e8timate8 and 888umption$ whith
aff8(a reportéd ￿n￿Me. ews¢s, •8Sets and 11obilrb'es. U58 of available Inlormation and applicabon of
judgementwe inhèrènt in the fomation ofthe e5ts"mates, together with Pa8texp￿nc￿ and expect8tion$ of
future evènts that are balièved to be reasonablg under the rArcumstancès. A¢tU81 resutt$ in thefirturn
o)¢Jld differ from Such estimates.
Thg Trustee8 are 88ti8figd thatthe occ￿nts'n9 pollcles afe opwopriat8 and applied ¢on$tslently. Key
sourees ofostimation have ￿ appllad tothe depreciatN)n rates and a¢c¥uals. The estlmate of8ccrualB
is deemed to be #ppropriat• dutrio management's understanding olits liabi1it4es atth¥ y?¥ren¢Y. Thè
d?precl&tion ratel 4re deemod to bo approprfate based on the exp•et•d useful kves fore8¢h clas• of
A$¥gt.

THE ALNESSCOMMUNITY ASSOCIATION LIMITED
NOTES TOTHE FINANCIALSTATEMENTS
FOR THEYEAR ENDEO 31JULY2025
3. DONATIONS AND
LEGACIES INCOME
Unrèstfl¢ted
Funds
Rèstrlcted
Total Funds
2025
Funds
Donations
Revenue Grants
3.000
32.6fj6
21.245
21245
50,911
3.000
51911
Unte5trfcled
Funds
Restrlcted
Funds
Toial Fund5
Donations
Revenue Grants
1,703
1.703
9,671
9,671
Inclu(ied in donations is £25,000 which was recelved and used toward5 the purchase of the new
mlnibvs.
INCOME FROM OTHER
TRADING ACTIVITIES
Unresiritled
Funds
Restricted
Funds
ToialFunds
Fundraising
5.798
5.798
Unrestilctsd
Fvnds
Restrlcted
Funds
Total Funds
2024
Fundraising
2.888
2,888
12

THE AiNESS COMMUNITY ASSOCIATION LIMITED
NOTES TO THE FINANCIALSTATEMENTS
FOR THE YEAR ENDED31JULY2025
Unrestrlcted
Funds
ReStrt￿8d
Funds
Total
Funds
5 INCOME FROM CHARITABLEAcmiiTIES
New5paperaThJ pflntlng Income
her income
Heriiage Centre shop sales
Advertlslng
Galn on sale of mlnlbus
Rent and letg
15,247
379
1S.247
379
9.907
75
155
9,907
75
155
33,966
33.966
59.729
59,729
Unresirlcwd
Funds
Restrlcted
Funds
Total
F￿d$
Newspaperand prlntlng Incorne
Other income
Herltage Centre shop sales
Ad¥ertlslne
Gain on sale of minibu5
Rent and lets
14.305
1.035
16,944
518
14.305
1,035
16.944
518
31,075
31,075
63.877
Unrestricted
Funds
Restri￿ed
Funds
Total
Funds
6 IL41SING FUNDS EXPENDITURE
Opening stock
Purchases
closlng stock
4.967
3,739
{1,9771
4.987
3,739
1.977
8,749
6,749
Unr•Mrlctsd
Funds
R•strl¢t•d
Funds
Tot
Funds
Openlng stock
Purcha5e5
Closlngstock
2.622
5,817
14.997)
2,622
5,817
14.9871
3,4S2
3,452
13

THE ALNESS COMMUNITY ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY2025
7. Challtabie Actlvltles Expendlture
Unrestrlcled
Fund$
Restrlcted
Funds
Totsl
Funds
Mote
Newspaper & pftnting costs
Repalrs & ma¢nlenance
Light, heat & telephone
Post. wlnl & stationory
Herftsgo costs
Rates & Insurance
11,284
5.089
18.626
2,938
128
11,264
5,089
18,626
2,938
128
2.215
75
2,215
75
Advertising & websrte
Dep￿cIatIOn
Dues & 8th8CfipUo
Contracts
Bank charges
Minibus expenses
Sundry
Support costs
26.913
111
147
26,913
111
147
480
480
5.005
221
1.393
4,518
221
1,393
74,118
487
74.605
Uniestrlcled
Funds
Restrirfed
Funds
Tolal
Funds
Newsp•w & prinling costs
Repairs & maintenance
Llghl, heat & telephone
Post, prinl & statlonery
Hentage costs
Rale5 & Insurance
Ad¥￿tiSing & Y•*bsite
Depr8ciatlon
Dues & $ubscriptM)ns
Contracts
11.839
7.384
22,957
3.463
670
11,639
7.384
22.957
3,483
670
3,643
265
3.643
265
15,621
217
15,821
217
3,105
70
6,614
1.561
3,105
70
6,614
1,561
943
Bank charges
Minibus expenses
Sundry
Support eosts
78.152
78,152
14

THE ALNESS COMMUNrrY ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31JULY2025
8 SUPPORT COSTSIGOVERNANCE COSTS
Unrestrlcted
Funds
Restrlcled
Funds
Total
Funds
Accountancy
Piofes5ional fees
1.320
1,320
73
1.393
1.393
Unre51rlcted
Funds
Restilcted
Funds
Total
Funds
Accountsncy
Professional lees
888
55
9 TRUSTEE REMUNERATION AND BENEFITS
There were no tTUStee's remuneration or Oiher benellts pald foi the yearen(led 31 July 2025 nor
lorihe yearendeLI 31 July 2024.
Tiustee Expenses
There were no trustee's expenses paid for the yeai ended 31 july 2025 nor forthe year ended
31 July2024.
10 EMPLOYEES
There were no employees durlngthe yearended 31 July2025 norforthe year ende(J 31 July2024.
15

THE ALNESS COMMUNITY ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
11 COMPARATIVES FOR THE STATEMEMT OF FINANCIAL ACTIVITIES
Unresiricted
Funds
Restrfded
Funds
Total
Funds
INCOME AND ENDOWMENTS FROM
Donation and legacles
OthertTading activlties
Charitable actlvity
Investment income
9.671
2.888
63.877
183
9.671
2,888
63.877
Total Income
76.619
76.619
EXPENDITURE ON..
Ralslngfunds
Charitable activities
3.452
78.152
3,452
78.152
Total expendrture
81.604
81,604
NET EXPENDITURE
14,9851
14,9851
RECONCILIATION OF FUNDS
Toial funds broughtforward
467.521
467,521
TOTAL FUNDS CARRIED FORWARD
462.536
462.536
16

THE ALNESS COMMUNITY ASSOCIATION LIMITED
NOTESTOTHE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31JULY2025
12. TANGIBLE FIXEDASSEtS
Land &
Property
Perrlns
Centr¢
Fittlngs &
Equlpnenl
Cost
AI IAugust 2024
Addltlons
Dlsposais
432.436
170.234
108.907
Al 31 July2025
432.436
170234
108,907
DepTeclatlon
At IAugust 2024
Charge foryear
On Olsposal
164,756
8.649
104.088
963
3.405
At 31 Juty 2025
173,405
48,869
105,051
Net Book Value
At31 july 2025
259,031
121.365
At 31 luly2024
267,680
124,770
4,819
Cornputer
Equlpment
Vehlclos
Totsis
Cost
At I Augusi 2024
Additions
Olsposats
33.478
55,S70
133.4781
18.723
763,778
55,570
133.4781
Ai 31 July 2025
55,570
16.723
785,870
Depreclatlon
At l Augu512024
Chaigefor Year
c￿ dlsposal
32.682
13,892
132.6821
18.719
365.708
26,913
132,6621
At 31 July2025
13,892
18.723
359,939
Not Bookvalue
At31 Juty 2025
41.678
425.931
At 31 July 2024
796
398.070
On 9April 1991. variousassetswere translevred tothe charlty, 1ncludingcra¥￿pa￿ piayingfields. These
have been Included In the flnanclal ¥atements at no value. Thetnjstees are awarethatthis 15 a departure
from accountlngstandardswhlch requlre assetgwhich are donated to be recognlsedwlthln thefinancial
statements * Ma￿et value biii leelan appTopiiate value cannot bea5certalned wth0￿ incufflreslgnlllcant
cost.
17

THE ALNESS COMMUNITY ASSOCIAnoN LIMITED
NOTES TOTHE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY2025
13. Debtors: amounts falllng due wlthln one year
2025
2024
Trade debtors
Prepayments
4.952
2.822
3,546
6.513
7.774
10.059
14. Credltors.. amountslalllngdue wllhln oneyear
2024
Tradecredit015
Accrued expenses
2.000
2,853
919
2.889
3.772
18

THEALNESS COMMUNITY ASSOCIATION LIMITED
IIOTES TOTHE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY2025
15. Analysls ol nei assets betweenfunds
Net Current
Assels
FlxedAssets
Tolal
Unrestricted
General
Designated IHeritage Certrel
158.249
267.682
425.931
63,127
221,376
267.682
469.058
63.127
Restricted
Minibus
Wai Memorlal
Development Officer
Toilei Upgrade
2.513
5,989
2,500
1.000
12.002
75,129
2,513
&989
2.500
1.000
12.002
501.060
425,931
Net Current
Asset$
Flx¢d A55ets
Total
Unre5trlcted
Geneial
Design￿e(l (Heritage Centrel
130.388
267,682
398,070
54.977
185,365
267,682
453.047
54.977
Restricted
Minibus
WaTMemorial
DevelopmentOfficeF
Tollet Upgrade
5,989
2.500
1.000
9,489
64.466
5,989
1.000
9,489
462,536
398,070
19

THEALNESS COMMUNIYY ASSOCIATION LIMfTED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARENDED 31JULY2025
16. MOVEMENTIN FUNDS
Asati
Augu* 2024
Asat31
Incomtr EXpendI￿re July2025
Unrestrfctsd
Generèl
Designated (Heritage Centre)
184,741
268,306
453.047
106,378
10.500
116,878
172.0021 219.117
18,8651 289,941
180,8671 489,058
Restricted
Mlnibus
War Memorial
Development Officer
Tollet Upgrade
3.000
1487)
2.513
5,989
2,500
2,500
1,000
14871
12,002
181.3541 501,060
9.489
462,536
3,0
119,878
Asati
August 2023
Asatai
Income Expendltufe July 2024
Unfft51rlctod
General
Designated (Herltsge Centyel
180,771
277,261
458.032
76,619
(72.6491 184,741
18.9551 268,306
181.604
453.047
76.619
Restricted
Minibus
WaTMemorial
Development Offlcer
Toilet Upgrade
5,989
2,500
1,000
5.989
1500
1.000
9.489
181.6041 482,536
467.521
76.619
20

THE ALNESS COMWJNIP¢ A&8OCIATIQN UhllTED
NOTES TO THE FINANCIAL 8TATEMENrs
FOR THE YEAR ENDED 31 JULY 2028
Narne offund
Gen¢ral-
D•ocriptlon, natur¢ and purp￿¢ ofth& lund
Fun¢Ya Bvailable for u88 at the discretton of the truslees in
fvrt￿ranCÈ ofthe general objedwes ofthecharity which have
not been deslgnated for olh*r purposes.
This 18 the propeity, fryturès and equiprnenl cost of th
C*ntra after depreciation. The funds to pur¢has• we
ie8trfeted however thè Cenlrt's use is tr charttable
piirp0$96 and I8ther&fore designattrd.
To tsjntn'bute ttrwar(Is Ihe upkeep of Ihe new mlnltyv8.
To ctjntribvte towards therestmt￿tin ofthewar nwn0fi￿.
To offset costs of lh& n8w Development Offieer.
O&Jignateil-
RKtrfc¢ed
Minibus-
War merr￿rIal-
D￿•t0pM￿nI Olfrcer-
To1￿1 Upgrad8-
Toemtribule towards theur8radtroft￿tOiletsotthectntrtt.
17. VOLUNTEERS
In eommgn wth Charitie8. The Aln88$ Communoty Assoclation Limited befief￿ from th•
ontributionB made by volunteers who givethelrtime and￿￿nts vrflts.ntyy forth• benefft of the
Centr&.
18. TAXATION
The company is 8 Charity and Is r?￿gnISed as Buch by Revenu? & Cu¥loms for tsxation
purpo$es. A9 a re8ult, there 18 no IiAbility to taxation on any of il¥ income.
19. RELATED PARTY TRANSACTIONS
There We￿ no related p8tty tran$4don¥ forihe yèar •nded 31 July 2025 norfor 31 Juty 2024.
21

THE ALNESSCOMMVNIIY ASSOCIATJON LIMIIED
NOTESTO THE FINANCIALSTAYEMENTS
FOR THE YEAR ENDED31 JULY2026
202$
2024
INCOME& ENOOWMENts
Donatlonsand leua¢les•ndothertr•dkngatllvFtles
Fundralslng
Donatths
R￿True£rantS
2,868
7,968
1,703
12,559
32.666
21.245
59.709
Chafftableactlvltles
Newspaperand prinung incorne
other1r￿orne
Herilagecentre shopsales
Advertising
Gain on sale gf mSnl>us
Pent & leis
15,247
379
9.9)7
75
155
33.966
14.305
16,944
518
31,075
61877
Inv•stmentlncomt
Oewsit ac￿￿￿1 Interest
440
183
Tot4 In¢(the
119.678
76,619
EXPENDITIIRE
Othertrad1nga¢tM￿ttS
Openingstock
Heritage Centreshop purchases
Closlngstock
4.987
3,739
11.9771
6,749
5.817
14,987
3,452
ChaiStableactlvllle$
Ispaperand printlngcD5ts
Repairs an(J maintenance
LigM.heai & telephone
Po*. PTlnt& stationery
Hefitage Costs
Rète5& Insvrance
Advertlslng&websrte
Depreclatkjn
Dues & 5ubscrimlons
Contracts
Bank charges
Mlnlbus expenses
Sundry
Suppcrt c￿$
11,264
5,089
18.626
11.639
22.957
670
1843
265
15.621
217
1105
70
6,614
1.561
2.215
75
26.913
147
iii
5,005
221
1.393
74,605
78.152
TO￿ Expendlture
81.354
01.604
NeISu￿1￿/(dtficIIl
38.524
14.9851
This pagedoe5 riotform partoi thefln8nclal 51atemeTrts.
22