REGISTERED COMPANY NUMBER: SC452580 (S¢ottsmd) RETERED CHARTfY NUMBER: S009562 Report of the Trustees ind Un*udit¢d Flnincia] Stateme4ts For The Yeor Ended 30 Jwie 202S for Maryburgb Amenities CompaDy Ijted Th¢ tong Partllersbip 1st Floor Robertson House Shore Street Hi¥hl& iiNF
Maryburgh Amenltles Company Llmlted Content% of the Flknanclal Statements For The Year Ended 30 June 2025 Page Report of the Trustees I to 2 Indep¢nd¢nt ExHmlner's Report Stattment ofFAnanclal A¢tivlties B*lanee Sheet 5 to 6 otes to the Finaneial Stalements 7 to 12 Deialled Statement of Fimaneiai A¢tivltfie8 13 to 14
Maryburgh Amenliles Company Llmited Report of the TrM$tees For The Ye4r Ended 30 June 2025 The trust¢es who are also directorn of the chaTity for the purp08es of the Companies Act 2(x)6> present their rep)rt with the flnancial statcments of th¢ charity for the year ended 30 June 2025. Thc trustees have adopted the provisions of Accouniing and Reporting by Clwities.. Statement of ReconuDended PTactice apph'cable to charities preparing their accouiits in accordanc¢ with the Fillau¢ial Rwrting Standard applicable in the UK and Republic of Ireland IFRS 102) (cfftive l January 2019), OWELTIVES AND ACTIVITIES ObJe¢dve$ And alm8 The objective¥ of the clwity Ar¢ - the advallcement of eittzenship or cotnrtwwty developtD¢nL the provision of recreational facilities. or the OTganisation of recreatioDaL facilities with th¢ ObJl ofimprovillg the collditi(ms of life for the p¢rson8 for whom the facilities or activities are witDariJy intcnd STRUCTURE COVERNANCE AP4D mNAGEMENT CTovernlng document The charity is controlled by its governing documenL a deed of trusL and Coll1$ a limited eornpany liTnited by 811ardlltee, as defined by the CompaleS Acl 2006. REFEHEFCE YD ADMINISTRATIVE DETAILS Re8lytsred Company llumber SC452586 (Scotland) Registered CharRty nmjnber S(X)9562 Re*tered offlee 1st Floor Robertson House Shore Street Inverne¥s HighlaDd I INF Truitees Mi&8 D W Budge D J Stuart Ms F E Shalld Housing Offic¢r Miss A M Stewart Administrative Offi¢er (resigned 1.9.24) MI C E B¢ny {resigned 1.9.24) J Mackay Director C C Evans Trustee Independent Examlner Alan E Long The Long Parthership 1st Floor Robettson House Sbore Street Invem High]aad Bankers Ro1 Bank Of Scotland High Street Dingwall ROshire LV15 9HF Page I
Maryburgh Amenitie5 Company Llmlted Report of the Trustees For Tbe Year Ended 30 June 2025 Approved by order of the board of tNstets on 7 Novembu 2025 and siglled ¢)n its behaIf by.. ILLft¢ Miss D W Budge. Tntstee Page 2
Independent Examlner's Report to the Trustees of Mgryburgh Amenitie8 Company Llmlted I report on the a¢cOW for the year Cl 30 Julle 2025 set out on pages four to tw¢lv¢. Respective responsibilities of trustees and eMmiller The charitys trustses are responsible for the preparation of the aount8 in a¢¢ordan¢e with the tern]s of the Clwities atd Tnts¢ee Investn)ent (Scotlandl Act 2005 ajxl the Charities A¢counts {Scotland) ReEatiOnS 2006 (as amended). The ¢TrwitJls tsusteas consider that the audit require1 of Regu]ation 10(I)(al ¢0 {¢) of th¢ AcwunLs Regul&tions does not apply. It is my r¢$ponsibility ¢0 ¢xamin¢ th¢ accounts as r¢quit w]d¢r Section 44(IKc) of the Act and to state wthether parlicular knve come to my attentio Bad$ of the llldepeDdent examiner's report My examina(ion w&8 eArried out iti accordance with ReglatiOtt I l of the Charitie$ A¢¢ounts (Scotland) Regulations 2W6. AA examinatiott includes a review of the a¢¢ountiAg reconls kept by the Charity and a comparison of the accout piesented wtth those rOrdS. It also includes consideration of alry unusual itenL4 or di¢Llosures in the accounts. and sttking explationS from you a8 truste concerning any such nutters. The procedures undertaken do not provide all the eviderKe thal would be requir¢d in aa audit, and ConsequtlY I do not express an audit opinion on the viewsiven by the accounts. IndependeDt examlner's statement tn conllectioll withmy eXamItiOn, no matler has ¢¢)me to my atlention". (l) which gives me reasonable cause to believe thai in attymaterial respec( the reqpJirenwtiLs to kw accounting reconls in accordance with Section 44(E)(a) of tbe 2005 Act alld Regulation 4 of the 2006 Accounts Regulations; and to prepar¢ aOnts whi¢h a¢¢ord with the ac¢ountillg records alld to comply witb Regulation 8 of tkn 2(M)6 A¢coullts Regulations have not been met. or {2) to vAJicfy in my opinioA4 ottention should be dravm in order to eDabk a proper understsnding of the accounL$ kn be Alan E tng I'he Lnstitute of Chartered AccouT]tants in England and Wale5 The Long Partllerthp 1st Floor Robertson Howe Shoie Str¢¢t Inverness Highland Ivi INF 12 December 2025 Page 3
Maryburgh Amenltles Compny Llmlted Statement of FiDAn¢ial Activitle8 For Tbe Year Ended 30 June 2025 30.6.25 Total fi)nds 30.6.24 Total funds Unrestricted Rcstricted fid funds Notes INCOME AND EkYDOWMKNTS FROM Donations and legacies 270 630 1955 Charl¢ble actlvltle8 GeneTrl 13.007 1.240 14,247 2JOO Otber trathng activities Retstal ineme 11,878 6.722 11,878 6,722 10.426 6,823 Total 31,877 1.870 33,747 21.504 EXPLryDfTURE Oli Raisiug lu)uls' 2,492 2,492 1,145 Charitable aetiviti General 14,121 9.003 23.124 19.760 5,886 15 5,901 4J99 Tot 22.499 9.018 31,517 25.304 NET L¥COMEJIEXPENDITURE) 9,378 (7.148) 2230 {3.800) RKCONCILIATIOli OF FU)s Totsl llds brought fonvard 32249 31,240 63,489 67,289 TOTAL FU,Ds CARRIED FORWARD 41,627 24,092 65,719 03,489 Th¢ Jjotes forn) parl of these financial statements
Maryburgh Amenities Comp*Dy Limited Balanee Sheet 30 June 2025 30.6.25 Total funds 30.6.24 Total fimds Unrestricted R¢stricted fimd funds Not¢8 FIXED ASSETS Tangible asseLS 12.179 747 12,926 12,080 CURRENT $sETs DebtotS Cash at bank 1,490 28.858 1.490 52,203 1.401 50.908 23,345 30,348 23,345 53,693 52309 CREDITORS Arnounls falling within one year io (900) (900) (900) .NET CURRErrr ASSETS 29,448 23,345 52,793 51,409 TOTAL ASSETS LESS CURRENT LIABILITIES 41.627 24,092 65,719 63,489 ET ASSETS 41,627 24,092 65,719 63,489 FU.YDS UTJrestricted funds Restricted 41,627 24,092 32,249 31,240 TOTAL FUliDS 65.719 63,489 The ¢hHritable ¢ompany is entitled to exejllption from audit under Stion 477 of the Companies Act 2006 for the year ended 30 June 2025. The Jnembers have not required the compatty to obtain aj) audit of its fllDmciai $tateJnents for the year ended 30 June 2025 in accotthnce with Section 476 of the Compauies Act 2006. The thtee5 acknowledge their resporL4ibitities for (8) ensuring that the charitable ¢oJnpany keeps o¢counting records. thai comply with Se¢tions 386 and 387 of the Companies Act 2006 and preping fUnCIal 5taternents thI¢ give a tnK alld fair view of the state of afftirs of the charitoble Company as al the end of ¢a¢h financial year and of its sury)lus or deficit for ea¢h fuwicial year In acCordae with th¢ requirnts of Sections 394 and 395 and which otherwise ¢omply with t]K requireawits of the Con]panie8 Act 2(K)6 relaiing to financial $tatem¢llts, 60 far as appli¢4ble to the charitable compaay. (b) The notes fonn part of Ihe8e finanGial statements
Maryburzh Amellltits Company LRmlted Balance Sheet- contlDued 30 June 2025 The&e fmanciaI statements have been prepared in CordanCe Trith the provi8iolls applieable to clwitable conjpanies subject to the small cornpaDies regijlle. The financial statements were approved by the Board of TnL8tees and authorise4J for i&sue on 7 November 2025 and were sigwl on its behalf by: D W Budge- TDJstee The Dotes forn] part of tbese financial statements PArrP A
Maryburgh Amellltle8 Compny Llmited Notes to the Flnaneial Statements For The Year Ended 30 June 2025 ACCOUrnNC POLICIES Basi8 of preparing the fln#llti41 $tatemellt$ The fillancial statemcllts of the clMritabl¢ conwatty. which is 8 public bettefit entity under FRS 102, have IKen prepared in accord¢ with th¢ Charities SORP (FRS 102) 'Accountitig and Reporting by Charities: S&tement of Recomtded Pra¢ti¢e applicable to Gharities prepaTing their acci)unts in aGcordatKe wlth the Financial Reporting Stsndard ¥ppli¢able in the UK and Republic of Ireland (FRS 102) {efftctiv¢ l January 2019),, Financial ReportiDg Standard 102 The Financial Reporting Standard applicable iti the UK and Republic of Ireland, alld th¢ Conwatii¢s Act 2006. The flljaneial statements have been prepar¢d Ullder tbe historical cost conv¢ntion. Ineomlng re50uree8 All incoming resowces ar¢ included, inclusive of any irrecoverabk VAT. on the Statement of Finaticfftal Activiti&8 when the charity is legally entitled kn the income and tbe amount can be quantified with reasonable Resour¢e8 eJpeDded Expendirnre is accounted for on an accruals basis. inclusive of irrecoverable VAT, and has been elassified ullder headings that aggre8a¢e all c05t relatea to the cat¢gory. Where costs cannot be directly attributed to partiwr heading8 they bave been allocated to activitiEb on a basls eoDgistent with the use of resources Grants offeTrJ subject to ¢ondiiions which have not been met at the yw end date are noted as a commit0nI but not accrued eXp¢nd1tte. Tattgible fixed as%¢ts rkpreciati(n 1$ provided at the follou4ng aDnual rntes in order lo wiite off each over its e$timad usefi Plant and machinery 25Yg on Cost T4xadon Th¢ ¢haTity is exempt from CO4K)fdtion tax on its charitable activities. Fulld accouDting Unrestric*d fimd8 w be used in ardatt wilb the cbaritable objectives at tbe discretion of the tntstees. Restricted fuuds can only be used for particular restricted purposes within the objects of the ¢l)arity. Restrictiolls arise when specifjed by tb¢ donor or whell fimds atr raised for particuiar rutricted puEposes. Further explanation of th¢ natte al pU05C of each fijnd is inclllded ID the tte$ to the financial Ststements. OTHER TIi4DThG ACTIvrriES 30.6.25 30.6.24 Fwidraisin8 evellty 1.807 5201 2,620 2,180 70 1,317 4,597 2,460 1,100 952 150 Club Adverts Misc income 11,878 10,426 Pa8e 7 contiDUd...
Maryburgh Amenltie8 Company Llmited Notes to the Finallcial Statement5 - CODtlnued For The Year Ended 30 June 2025 RENTAL INCOME 30.6.25 30.6.24 Hall leLS 6,722 6,823 NET INCOMEI(EXPENDmJRE) Net ]DcomeJ{¢XFdjture) 18 thted after chargiDgl(crediting): 30.6.25 30.6.24 Depreciation. ass¢ts 580 43 TRUSTEES, REMUNEIL4TtOll AND BENEFITS There were no ttustees, T¢muneration or other benefits for the ycar ended 30 June 2025 nor for tbe year ended 30 June 2024. Trustees. expenxs TheTC were no trStees, expeD5es paid for the year eDd¢d 30 June 2025 nor for the year ended 30 June 2024. STAFF COSTS The Rvera8e monthly nutllber of employees during the year as follows: 30.6.25 30.6.24 Caretak¢r and maintenae No employees T¢ceived emoluments in excess of £60,(. COLIIPARATIVES FOR ThE sfATEMENT OF FINKNCIAL ACTtVTfiES Unrestricted Restricted fimd funds Total funds COlE DOWETs FROM Donations and legacies 1,955 1.955 Charltable a¢tlvltle8 500 1,8 2,300 Other ts3dll a¢tiwitie5 Rental ineome 10.426 6,823 10.426 6.823 Totsj 19.704 1,800 21.504 EXPEYI DrrLryiK O.Th' Rahsing l.145 1,145 Charltsble aetMtie8 13.483 6277 19.760 4,399 4,399 Pag¢ 8 continued...
Maryburgh Amenltles Compauy Limited oteg to the Financial Ststements- contlnued For The Year Ended 30 June 2025 COMPARATIVES FOR THE STATEMENT OF FINAI¥CIAL ACTIVITIES- coll¢inued Unr¢stsi¢ted Restricted filnd funds Total fimds Tot*1 19,027 6277 25.304 ET INCOMEI(EXPENDITURE) Tr#Dsfers behveen funds 077 1,063 (4.477) {1.063) (3,8(K)) et m0venll¢ in funds 1,740 (5,540) (3,8(X)) RECONCILIATIOY OF FUNDS Total fimds brousht fonvard 30.509 36,780 67289 TOTAL Ftn¥DS CARRtED FORWARD 32249 31240 63,489 TANGIBLE FIXED ASSETS Fre¢hold prop¢rty Plant and machinery TotsJ5 COST Ai l July 2024 Additions 11.084 3,514 1.426 14.598 1,426 At 30 June 2025 11.084 16.024 DEPRECIATION At l July 2024 Charge for year 2,518 580 2,518 580 At 30 June 2025 3,098 3,098 DIET BOOK VALUE At 30 June 2025 11,084 1,842 12,926 At 30 Julle 2024 11.084 996 12,080 DEBTORS: AMOUNTS FAILlhG DUE wrrHLN ONE YEAR 30.6.25 30.6.24 Trllde debtors Prepallents 481 1,009 458 943 1,490 1.401 Page 9 continued...
Maryburgh Amenlties Company Llmited Notes to the Flnancial StAtements- ¢ontillued For The Year Ended 30 June 2025 io. CREDITORS: AMOUYTS FAILING DUE WITH ONE YEAR 30.6.25 30.6.24 A¢¢rued cn8¢S 900 11. MOVEMENT IN FUNDS Net rnovement in funds At 30.6.25 At 1.7.24 Uttre5trlcted funds General fid 32,249 9,378 41,627 Restricted fund5 Highlynd CouneiI . Hall Gront Woodland CoramuDity Group 29,441 1,799 (8,601) 1,453 20,840 3,252 31.240 {7.148) 24.092 TOTAL FLThI)S 03,489 2230 65,719 Net movement in fimd8, in¢luded in the above ar¢ as follows". ]ncoming resources ResourL¢s Movemen¢ expended in ndS LTnrestri¢ted funds 31,877 (22.499) 9,378 Restricted fud$ HiEhlaDd Council. Hall Grant Woodland Community Group (8,601} (4171 (8.601> 1.453 ,870 1,870 (9,018) (7,148) TOTAL FUNDS 33,747 {31,5171 2,230 Page 10 continued...
Maryburgb Amenlties Company Llmited Note$ to tbe Fingn¢l&l Statements- continued For The Year Ended 30 June 2025 ii. MOVEMENT FUNDS- CDntlDMed Cornp*rativeB for movement In fuDds Net movement in funds TraDsf¢r8 betwecn fLmds At 1.7.23 30.6.24 Ullrejtricted CuDd8 General fund 30509 677 1,063 32.249 Re5tr1cted funds Gym Mats Highland Coull¢il- Hall Grant Wocdland Conmlunity GTOUP 1.063 35,717 (1,063) (6.276) 1,799 29,441 1,799 36,780 (4,477) (1,063) 31240 TOTAL FLWDS 67289 (3,800) 63,489 Comparniive net rnove4n¢nl in funds. Ilud¢d in the above are as follows: Jllcoming resources R¢sources ¢xpended Movement iu funds Unrestrlcted fund8 General fund 19,704 (19,027) 677 Res¢ri£ted fund8 Highland Coun¢il- Hall GTant Wood]and Comtllu]llty Group (6276) (6276) 1.799 1,800 1,800 (6.277) (4,477) TOTAL FbDs 21,504 (25,304) (3,800) A curyent year 12 rnontlK8 and prior Irar 12 montbs combined position is as follow8: Nel movement in funds Transfers b¢twcen At 30.6.25 At 1.7.23 Unre8tri¢ted fund$ General fund 30,509 10,055 1,063 41,627 Restrletsd fullds Gym Mats Highland CouJKxl- Hall Grant Woodland Communtty Group 1,063 35,717 {1,063) 114,877) 3,252 20,840 3,252 36.780 (11,625) (1,063) 24,092 TOTAL FLD¥l)S 67.289 (1,570) 65,719 Pag¢ll continued...
Maryburgh Am¢nltie8 Cotnpany Llmit¢d Notes to the Flnancial Ststements- ¢ontlnued Foi The Year Ended 30 June 2025 li. MOVEMENT ll¥ FUNDS- continued A cuttent year 12 montlks and wior year 12 months combined movement in fiwds, included in tbe above are as follows: Incomin8 Re80urce8 Mov¢ment expend¢d in funds Unre$trlcted funds General fund 51,581 (41,526) 10.055 Restrlcted Higblaud Council- Hall GrBmt Woodlalld Comtnunity Group (14,877) {418) (14,8771 3,252 3,670 3.670 (15,2951 (11.625) 55.251 (56,821) (1,570) 12. RELATED PARTY DISCLOSiJRES There were no rclatcd paty trnjsactions for the year ended 30 Jull¢ 2025. Page 12
Maryburgh Am¢nltle8 CompAny Llmited Detalled Statement of FID4Delal Actlvltles For The Year Ended 30 Junt 2025 30.6.25 30.6.24 INCOME AliD ENDOWMENTS Donations and legacle8 DonatioJK8 900 1.955 Otber tradlng a¢tivltle5 Futidr8ising events 1,317 4,597 2,460 1,1 952 5.201 2,620 2,180 70 150 Club Adverts Misc income 11.878 10,420 Rell¢ iDeome Hall leL8 6,722 6,823 Charitable aetivities Grdttts 14.247 2,300 Total Slleoming rewurtes 33.747 21,504 EXPENDITURE Other trgdthe actiTrAtles Gala Purchases 150 Club 1,042 1,450 1,145 2,492 1.145 Charitable attltie% Rates and watcr IDsufdn¢e Light and heat Telephone Sundrics R¢pair5 & Renewals Senior citizens xJna8 party Plallt and machinery Grants to i1VIdual8 87 1.114 6.750 450 939 11,023 94 971 5,394 379 556 8276 793 43 2,000 580 20,943 18.506 Other Caretaker New51etter Subscriptioos 3.156 2,528 217 2.136 2,263 5.901 4,399 This page does not forni part of thc StatOry finan¢i&l statements Page 13
Maryburgh AmeDltles Company Llmited Detailed Statement of Financial Activitie8 For The Year EDded 30 June 2025 30.6.25 30.6.24 Support eost8 Fin4ryce 222 219 CovernaDce costs Ac¢ountaucy fees Legal F¢¢s 1,089 870 1,035 1.959 1.035 Total resour ¢xpended 31,517 25.304 Net ineomel(expenditllrn) 2,230 (3.800) This page does not forni part of the statutory fanCial statements Page 14