BERNERA COMMUNITY ASSOCIATION The Bemera Community Association is a company limited by guarantee Company Number SC200316 and is recognised as a Scottish Charity by the Scottish Charity Regulator with the reference SCO I 0113 Report and Financial Statements for Year Ended 30 September 2025 CONTENTS PAGE NUMBER Report of the Directors Reference and Administrative Inforn)ation Indep¢nd¢nt Examiner's R¢port Stat¢m¢nt of Financial Activities Part 2 Page I Balan¢e Sh¢¢t Part 2 Pag¢ 2 Notes forn]ing Part of the Financial Statements Part 2 Pages 3 - 24 Bcrnera CoThmunity Association 2024-2025 Report of the Directors for the Year ended 30 September 2025 The directors, who are also the trustees of the charitable company for the purposes of Charity Law, present their report for the year ended 30 September 2025. Objertives and Artivities The charitys objectives and principal activities are to promote the well-being of the 8ernera Community without distinction of sex or of political, religious, or other opinions. This is done by-. associating with the Local Authorities, Voluntary Groups and Residents in a common effort to further health, to advance education, to provide a meeting place 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 and other such objects as may by law be deemed to be charitable. And by Securing the establishment, maintenance. and rnanagement of the Community Centre for activities promoted by the Association and its constituent bodies IN furtherance of the above project5 or any of them. TheAssociation is a non-party in politics and non-sectarian in reli8ion. Achievements and Performance During the year the Association continued to operate and maintain the Cornmunity Centre so It could be used by various groups within the community including Indoor Bowlers, a Zurnba Group, a Keep Fit group and a Craft Group, senior citizens lunch club, private parties and fundraising for the above groups and various other charities. The Association also organised the annual Christmas dinner and November Fireworks events for the communitv to attend. All these events are held in fulfilment of our Charitable Objectives so both the income and expenditure are classified as such in the accounts. Thanks are due to the volunteers for all their efforts in reducing costs and raising funds for the community centre. The Centre gym was used during the year by both dedicated and occasional exercisers, particularly in the winter months 3nd provides a service to the community due to the distance from other facilities. The BCA have managed the funding of an administrator for a further 12 months, as well as a Handy Man who has helped maintain fundamental needs of the centre to ensure a safe environment for all users. Having an administrator has been beneficial to the day-to-day running of the hall's administration tasks, as well 3S organizing fundraising events, managing café and shop staff and the work involved with setting up craft groups. Fundraising events during the year included two Big Breakfast events which were both an enormous success due to the time and commitment dedicated by all volunteers. The Community Centre also provides accommodation for a doctorfs surgery, fire station, and mLJseum. As well as supporting a recycling skip and owning the petrol pumps. the Association also contributed to civil life during the year by providing accommodation for the Polling Station, Community Council and Common Grazing meetings. The petrol pumps have been reactivated following construction of a new base and housing area to operate a 2417 self-service fuel pump operation. This facility has been long missed bythe community and is now providing a new revenue stream for the association, albeit minimal margin to aid running the community h311. Bcrncra Community Association 2024-2025 Company SC200316 SCOIOI 13 An enormou5 amount of work was given by volunteers over the year to the Association and various clubs and groups. It has become clear from recent fundraising attempts that we are finding it increasingly difficult to sustain the level of service and to raise enough funds to keep the centre going and this is an ongoing issue. Those who work hard to provide this are determiried to ensure the 5U5tainability of the centre and to ensure that our community not only remains viable but prospers. Financial R￿leW Financial Position on 30 Se tember 2025 All events held at the hall are deemed to be charitable activities as they contribute to our objective of promoting the well-being of the community. Nevertheless, the aim is that each should cover its own direct costs and contribLJte to the hall running cost5. Despite the challenges of generating income, at the end of the year the association received funds from events, subscriptions, donations and the 200 club. The BCA received funding from the Great Bernera CommLJnity Development Trust which supported communitv social events including two film nights. A subsidy was a150 received in the year from funding through Great Bernera Community Development Trust, which enabled the fuel forecourt rates to be kept in line with forecourt rates in the main town. Increases in energy cost5 are having an impact on the overall running cost5 of both the hall and café. A review of rental charges ha5 been undertaken. Reserves Polic The directors consider that it is desirable to hold adequate reserves to maintain the charity's assets in a good State of repair and provide cash flow and our contribution to planned new projects and consider that, in the light of this, the present level of liquid unrestricted funds is not excessive. It is estimated that the annual basic running cost ()f the community centre is now in the region of £25,000 due to increased costs and the charity feels it is necessary to have at least these fund5 available in reserves to enable a sufficient timescale to raise further running costs. al Fundin Sources The operational costs of the Hall and Association are met from a combination of income from events, centre use charges, and donations and subscriptions, with smaller amounts Coming from social café profits. In previous years we have been able to do extra fundraising and hold larger events such as weddings, lack of volunteers and reducing and aging population, which rneans we can no longer provide this and rely on more frequent smaller events to boost funds. With the aid government grants, donations, subscriptions, and income generated from the 200 club, the fund5 of the community association are being managed carefully to ensure the community hall is maintained. Bernera Community Association 2024-2025 Company SC200316 Charity Strurture, Govemance and Management Governin documents The organisation is a charitable company, limited by guarantee, which was incorporated on 27 September 1999 and is recognised by the Office of the Scottish Charity Regulator as a Scottish Charity. The company was established under a Memorandum of A550ciation that established its objects and power5 and is governed under its Articles of Association. In the event of the company being wound up, the directors are required to contribute an amount not exceeding £1 each. Members of the Association pay an annual subscription. The A550C13tion itself has been operating for many year5 and wa5 first registered as a charity in 1973. Recruitment of new directors The directors of the company are also charity trustees for the purposes of charity law. The recrLJitrnent and appointment of directors ère orgtnised tt the Community AsSOCl8tion's AGM. Members of the Association are invited to nominate member5 to be director5 and seconder5 are sought from the rnembership. If they can legally be a company dirertor there is no barrier to any person that is a member becoming a director. Recruitment is sought from the community at large to ensure that a cross section of the community is offered the opportunity to become directors and trustees of the Association. At the AGM in 2025, 3 new comrnittee was appointed. Or anisational structure The appointments of Chairperson, Vice-chairman, Secretary and Treasurer are made by the directors at the first meeting following the AGM by nomination and secondment by fellow directors. The directors and committee meet regularly (usually at least monthly) and are responsiblefor the direction and management of the charity. Risk mana ement The directors have considered the major risks to which the charity is exposed. in particular those relating to the finances and operations of the ctsmmunity centre and have put in place sy5tem5 to mitigate their exposure to the major risks. Bernera Community Association 2024-2025 Company SC200316 Charity Reference and Adminlstratlve Detalls for the Year ended 30 September 2025 Charity Name.. Bernera Community A550Ciation OSCR Charity Number.. SC010113 Company Number.. Sc2￿316 Principal Office.. and Registered Bernera Comrnunity Centre Breaclete, Great Bernera Isle of Lewi5 HS2 9LT Norm3 Macleod Glynis Davis Callum Macaulav Karina Macaulay Chrissie Macdonald Chrisetta Macleod Careen Maclennan Dirertors Committee Members Isobel MacDonald John Latimer Matt Locke Carolyn Prosser Ella Macaulay Je551C3 Macaulay Catherine Macaulay Joanna George Zoe Mècinnes Independent Examiner.. Solena Macleod Mrs Macs Books 50 Hillfoot Street Dunoon Bankers.. Royal Bank of Scotland 17 North Beach Street Stornowav Isle of Lewi5 HSI 2XH Solicitor5'. Anderson Macarthur & Co Old Bank of Scotland Buildings South Beach Street Stornoway Isle of Lewis HSI 2BG PA23 7DT Exemptions from Disclosure- There were no exemptions. Funds held as custodian trustee on behalf of others- There were no funds held. This report has been prepared in accordance with the Charitie5 and Trustee Investment Iscotlandl Act 2005, using Charities SORP FRS-102 and in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. The Trustees declared that they have approved the trustees, report lincludine directors. report) above. ON BEHALF OF THE CHARITY'S TRUSTEESIDIRECTORS Signature Full Name Nomia Macleod Karina Macaulay Position CHAIRPERSON Director Date Jun 6, 2026 Jun 6, 2026 APPENDIX 3 OSCR kott￿h Charty Rewlator Independent examiner's report on the accounts Report to the Charity name trusteèslmembèrs of BERNERA COMMUNITY ASSOCIATION Registered charity SC010113 numb•r On the accounts of the charlty for the p•rlod Period start date onih Period end date Month Day Year Day Year 01 10 2024 30 119 2025 Set out on pages Ir8m8mb8rto illclud8 th@ pag numbers of additi(￿al sheets) 6-15 Respective The charity's Irusle85 are responsible for the preparation of the awounls in 8¢cord8nc8 responslbllltles of with the lerms of the Charities and Trustee Investment (Scotlandl 2005 Act and the trustaas and èxaminèr Charities Accounts (Scotlandl Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10111 Idl of the Accounts Regulations does not apply. 11 is my responsibility to examine the accounts as required under section 44111 Icl of the Act and to state whether particular matters have come to my attention. Basis of independent My examination is carried out in accordance with Regulation 1101 the Charities examlner's statement Accounts Iscollandl Regulations 2006. An examinab'on includes 8 review of the accounting records kept by the charty and a cornparison of the accounts presented with those records. It also includes consideration ol any unusual items or disclosures in the accounts and seeks explanations from the Irustees concerning any such matters. The procedures undertaken do not provide 811 the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts. Ind•p&nd•nt •xamln•r's In the course of my examination, no matter has eome to my attention lother than that stat•m•nt disclosed on the attached page'l which gives me reasonable cause to believe that in any maierial respect the requirements". lo keep accounting rewrds in aowrdance with section 44111 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 01 the 2006 Aeeounts Regulations have not been met, or to which, in rny opinion, 8ttention should b8 drawn in ord8r to en8ble a prop8r understsnding of the 8¢counts to be reached. Slgn•d'. Dats: 3 Junè 2026 Name.. Solena MacLeod FfcB PM Dip Rèlèvant professional qualificationlsl or body Institute of Certif lèd Bookkèèpèrs I ICBI Ilf any).. Addréss.. Mrs Macs Books 50 Hillfoot Street Dunoon Argyll, PA23 7DT 'Please delete the ￿rdS in the brackets rf they do not appty. If the words do apply, set out those matters whKh havecome lo your attenti(￿ on Ihe followDg page. APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Glve here brief details of any itèms that thè •xamin&r wishès to disclose CTa'ily Ncime Bcrnera CommLinily A500 SC.0101 17 Annual accounls for the eriod Perlod start dale 0111012024 3010912025 Section A Statement of financial activities (including summary income and expenditure account) Restricted In￿me fund8 Vnr8strlctod funds Endowment fund8 Prioryear fund8 Recommended categories byactivity Total fund8 Income (Note 31 F01 F02 F03 F04 F05 Income and •ndowm9nts from.. D[￿atr)￿S legacie5 4.389 17.957 131,231 999 4,389 74.164 133.542 999 51,682 28,633 138,507 3,686 $02 S03 56.207 2,312 ot￿r￿ddIng￿lIvl￿S $04 Sapardtèmaierlalitèmof Incom S05 ot￿r S06 Totsl Expendlture (Notes 61 S07 Expendlture on.. Ra15￿gIund& $08 126.258 21.581 16.194 30.996 142.452 52.577 743 74,868 124,705 13,196 213,512 $09 Separetem£tenaleApen5e Item ot￿r Total 147,839 47,190 195,029 Net incomellexpenditurel before tax for the reportlng period TaX￿Y1t 6,736 11,329 18,065 8,996 Net incomellexpenditurel after tax before Investment galnslllossesl $15 6.736 11.329 18.065 8,996 N￿tga￿s1(￿sSéSIon iTrvestmBDts Net incomellexpenditurel Extraordinary items Transfers between fund5 Other recognised gainslllossesl.. 6,736 11,329 18,065 8,996 ￿￿eS0￿ revalualion oifL¥ed asse15 forthB harity'sovffl use S20 Netmovement in funds S22 6,736 11,329 18,065 8,996 Recon¢lllatlon of funds.. Toisl hJnd$OI¢Whtf¢tya Totsl funds carriedfonvard S23 130,953 137,689 269,049 280,378 400,002 418,067 391,006 400,OD2 S24 Charily N?me- Bernera Commlinily Association C?aril No 'No Period 813rt dgle. 04 110,1?0?4 SC010113 Annual accounts for the period Section B Balance sheet To period end dele.. 30.09 ?0?5 Unrestricted funds Restricted incom& funds Endovltnent funds Total185t Guidance note Tot81 this year y&ar Fixed assets Intsngible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 (Note 151 INote 141 (Note 161 (Note 171 Total flxed assets 801 B02 60,642 259,333 319,975 319,878 319,878 Current assets Stocks Debtor8 (Note 181 (Note 191 10,950 15,732 10,950 15,732 1.743 12,737 Investments (Note 17.41 Cash at bank and in hand INote 241 Totsl current asse¢s 104.670 119.150 B10 Creditors.. amounts falling due within one year (Note 20 18,206 18,206 39.026 hl•t eurrènt ass•ts/(liabiliti•s) B12 77,047 21,045 98,092 80.124 Total assets less current Ilabllltles B13 400,002 Creditors.. amounts falling due after on8 year INote 20 Provisions for liabilities 014 815 Total net assets or liabiliti•s Funds of the Charity Endowmènt funds INote 271 R85tricted income funds (Nott 271 Unrestricted funds Revaluatlon reserve B16 137,689 280,378 418,067 400,002 B17 B18 280,378 280,378 137.689 269.049 130.953 019 B20 137,689 Fair value reserve Tot81 funds 137,689 280,378 418,067 400,002 The Company was entitled lo exemption fmm audit under$477 of the Companies Act 2006 relating to small Companies. Th• members have not required the eompany to obtain an auditin accordance with section 476 of the Companies Act 2006. Th• directors acknowledge theirresponsibilities for complying with the requirements of the Companies Aet with respect to These ocGounts have been prepared in 8Gcordance with the pmvlslons applicable to small companies SubJ￿t to the small Companles reglme and In accordance wlth FRS102 SORP. Signed by one or two truste&sldir8ctors on b8h81f of 811 the trusteesldirectors Print Name Dale of approv31 ddlmml Signatur8 of director aulhenlicaling accounis b81ng 88nl to Gompanie8 Hou88 Signature Date ddlmm Norma Madeod Prlnt nama CC17a IExt811 0510612026 Section C Notes to the accounts Note 1 Basis of preparation This $eGtion should be Gompleted by 811 charities. 1.1 Basis of accounting These accounts have been prepar8d und8r the historical cost convention wth items r8cognis8d at cost or transaction value unless Otherwise stated in the relevant notelsl to these accounts. The accounts have been repared in accordance with.. the Statement of Recommended practi￿.. Accounting and Reporting by Charitses preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and with" and with. the Financial R8POrting Standard applic8b18 in the Unit8d Kingdorn and Republic of Ireland IFRS 1021 and with th8 Ch8riti88 Act 2011. The charity constitut8S 8 public b8N8fit entity 8s d8fined by FRS 102.. -Tith as appropriate 1.2 Going concern If there are material uncertainties related to events orconditions that castsignrficant doubt on the charitys ablllty to contlnue as a golng concem, please provlde the followlng detalls or state "Not appllcable If appropriate." An explanation as to those factors that support the conclusion that the charity is a going concem," The Charity has sufficent funds to ¢ontinue pmviding its aims and Is run as a golng Concem Disclosur8 of any unc8rtainbes that make th8 going conc8rn 85sumption doubtful., Where accounts are not prepared on a going concem basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not warded as a going concern. 1.3 Change of accounting policy The accourits present a true and fair view and no change5 have been made to the accounting policies adopted in note I l. Yes. -Tick as appropriate No. Please disclose.- (i) the nature of the change in accounting policy.. (11] the reasons why 8pplying the new 8ccounting policy provides more rellable and more ￿levant infomiation,. and (iii) the amount of the adjustment for each line affected in the Gutrrent period. ea¢h priorperiodpresented and the aggregate amount of the adjustment relating to periods before those presented. 3.44 FRSq02 SORP. CC17a IExcÈll 0510612026 1.4 Changes to accounting estimates No changes to accounting estimates have occurred In the reporting period13.46 FRS102 SORPI. Yes. -Tick as appropriate Please dls¢lose.' (i) thè nature of any ehanggs,- (li) th• 8ffectof th• change on ffncom8 and •xpens& or assels and liabilitie5 for the currentperiod.. and (Ill) where practlcable, the effect of the change In one or more future periods. 1.5 Material prior year errors No material ear error hav8 b8en identified in th8 re Yes, ortin eriod 3.47 FRS102 SORP . -Tick as appropriate Pleas• diseloso.. (i) thè nature of the priorp•riod grror." (li) for •ach priorperiodpr•s•nt*d in th• accounts, fh8 amount of the correction for each account line item affected,. and (Illj the amount of the ¢ore¢tlon at the beglnnlng of the earliestpriorperiodpresented in the accounts. CC17a IExcÈll 0510612026 CC17a IExcell 0510612026 Section C Notes to the accounts cont Note 2 2.2 INCOME Accountlng pollcles Reco#nttiOn of Income Th&se ar8 included In ihe Statement ol Financial A￿1￿1118$ ISoFAIMthgn'. Ihe charlty becomes eniiiied io the ￿soUrces., is rnDre likelythan not thaithE trustees ￿11 rece￿0 rosourros, Ihg mon&laryvalue caD b& measured wilh sufficient reliability. Yes. No. Nla. T￿re ha8 been no offsettiny tsf assets and liabil￿￿$, Orineome gnd èxpenses, unlègs required or PEtmitted bythe FRS 102 SORP Dr FRS 102 Yes. Nla. Offsettlng Grants doDation& Grdnts and donallons 8re ontylnclud￿ In the SOFA when the yÈnerÈl ineithe recognibon erlteria are mèt15.10 10 5.12 FRS102 SORPI. No. Nl8' In lh&C￿ ol perfortnaDc& rdaled granls, Income tnust only be remgnised lolhg that the chanty has prowded the specified go￿$ orseryicgs as enlilletnent loth&grant ontyoccuts when the p8rForman¢e rP￿ted condibons are ￿115.15 FRS 102 SORPI. Y&s' No" Nla" Leg2cie5 are Induded in the SOFANthen rettipt is pll)￿b1e. V)8t IS. the￿ has beèn grantol tyobate, the eXecu￿rg have èSt8blished that thett are sUff￿lent£S$ets in theeststegnd anycondibons attached tothè legatyÈre eitherwthin the eontrol of the ehèiily or have been met. Legacles Ye5. No. Nla. Yes. Nla. Gov¢mmenl grants The charlty has recelved government grants In Ihe repO￿Trg porhid GnlAid re¢epoabl8 is indudod in inwm8whon th8ré isa valid dédarstionfrom thé donor. AnyGiftAid amount r￿Qy¢re4 on a donabgn is Gonsid￿ed to be pwrt of Ihatgift and Is treated as an addrth)n to samofun4 as the Initwl donation unless the dwor or terms of the 3ppEal h¥ve %peoified otheDMSQ Tax reclalms on Ilonations and glfts Yes. No. Nla. Conlraclual Income and This is only induded in lh8 SOFA on¢elh8 chatityhas prowded the re￿1￿ g￿S or p&rformanc• rqlstsd 8etWCgs or tnellhe perfoTmaKe related ￿allIonS. grants No. Nl8' Ye5" No. Nla. Donated 9￿d$ Donated #re measured atfairvalue ItkÈ Èmount fOr￿h1th the #s$el￿￿ be exchanythl unless Impratbtal to do 50 The cost of Sny s￿ck of wods donated for dlslribubon to ￿ner￿lari&S Is deemed to be thefalrvalue of Ihose gifts aithe time of their rwxptand theyare iecwnlsed on re￿i￿t. In the reporing perlod in sthich the S￿Ck$ a￿ distiibuied. they are re¢￿gnISed 2s an expense aithe cawjino amouniof ihe siocks at distnbuiion. Yes. No. Nla. Do￿ted gwls for resale ￿ measurgj alfair value on Inilial recognition, Ithich Is the exp￿e￿ proceeds from sale less ihe expecied costs ol sale. and iewJnised in'lncome from other trading activilies'with the coiiesponding $￿ck recognised In the balance sheet. On Its sale the value ol s￿ck Is charged againsl'lncorne frLKll other tr￿ing aclivilies, and the proceeds from sale are also recwnised aS'In¢￿Me fr<)m olherlr8ding No. Nla. Gotsls donaied forofvgolng use by the chÈrfiyare rec¥)gnlsed a5 tsThgIb￿fiXed a55ets snd induded in the SOFA as incon)Ing re5tsurce5 when recèivable. Yes. No. Nla. Gifts In kind loruse byth& charityare Induded in Iho SOFA as incJ￿1$ whpn rec91pI Is probablg and the amount rgcewab19 can be rneasured reliably. Ye5. No. Nl8' Incomgfrom mgmbgrship Membership sut6(rptions received in the nature ol a gift ar& recogDised in Donations Yes. Nla. CC17 FRS 102 SORP OW0612026 subscriptians 8nd Leg8cles. Membership Subscrip￿￿￿$ which give5 a tnember the righltD buy$efvitsSorother benefits arp rEcognised as income earned fvom the provision Df gDDds and sErvi￿5 as income fvom charitable activities. No" Nla. S4td4mèntof insurantè ¢lalms Insurantt clalms are only Induded Sn the SOFA when the gener￿ Income r￿TrItIon crilena are met15.10 10 5.12 FRS102 SORPI and are included as an ilem ololher Income In the SOFA. Yes. No" Nla. Investment 98ih9 and losses This InrJL￿eS any realised or uNealised gains or bsses on the Sa￿ of investmen& and any gain or k>ss resultsw frixn revaluing In￿stMentS to fflathelvalue al the end of the ar. Yes. Nle. 2.3 EXPENDITURE AND LIABILITIES Liablilies 3re recwn15ed twhere it Is more likelylh3n not Ihallhere is a legal or CA)nslruclive oNig3lion committing lh& charitylo pay out r&sourGes and the atnounl of the obligation can b& measured ￿lih rea8￿atr￿8 certainty. Govewnan¢e and support Support Costs have been allot8ted beiween wvem8nce costs2nd Olhersupw. ¢¢)S Govemance costs compri$e all tosts Involving pU￿le accountsbilityof the charity and ils eompli2nce with reyulÈbtsn 8nd good prgctice. SuppTrrt costs include central fun￿10￿& and have ellwated toactiwtycosl categories on a basis ¢(￿$15t9￿1 with Ib& use ol r8sour¢gs. eg allo¢aling propertymsts byfloor areas. or per(apila, staff wsts bylhe Iirne spent and Other￿$￿ bylheirusage. Ye5. No. Nl8' Llabllity r*Cogn￿On Y&s' No" Nla" Yes. Nla. Grants wlth performatKe Wherg ihe ¢haritygw88 a grantwth ￿￿￿on$fOr rt$ payrnenl being a spe¢ifi¢ bvel of ondition$ Setwce or oulwlto b& wowded. suth grants r￿QgnIsed In the SDFA once th rerypient ollh& granl has provided th8 specified 8etWCg or oulwl. Ye5. No. Nl8' GrAmts payable w￿hout porfomiaDce conditions Where ihereare no condit￿nS att￿hing lo ihe granllhal enables the donorchanty to realislicallyavoid the C<￿￿￿11menl. a liabilityforlhefull funding obligation rnusl be recognis&1. Yes. Nla. Redundancycost Thech8riiy made no redundBncy pByments durln9 ihe rewMng No" Nla. D8f•rr8d incom No rnaterial itern Df deferred inEorne has been includEd in the accounts. Yes. No. Nla. creditors thatityhas t￿￿￿orS att measured at settlement amounts Èny trade diStDunts Yes. Nla. A118bllityiS measured on recrynltlon aiits hIst￿cal cost and then subseouenuy me89ured 8t the best estimate of the amount requlred tosetue the c&lIga￿On Bt the reportlno da Thg charilyaccounts for basi¢financial inslrumenbon initi31 r8¢rynition as pgr paragraph 10.7 FRS102 SORP Subsequent mg8surgmfnt is?s per par¥graph3 11.17 10 11 19. FRS102 SORP. P￿￿Slong10r IlablllU¢g Yes. No" Nla" Basic finan¢lal ingtrutnents Ye5. No. Nl8' 2.4 ASSETS Tanyibleffix8d a￿at$for Th&se are capitalised iflh&yrAn be used for more than one year, and I￿1 al least use bycharlty Yes. No. Nla. T￿y#re valued at cost Thedepreciation rates and melh￿S used are disclosed in 14. The ch8riiy has Intsn9lbleffixed assets. that is. non-monekry 8sseis ih8t do Th)t have physlcal Subst8nee but are ￿entifI£b￿ and are controlled by ihe chBriiylhrough cusiody or leoBI duht5. The an)ortlsaiion rates and methods used aye dIsdo5￿ In note 1S. Intsnglble fixed assets Yes. Nla. They8￿ valued al cost. Y&s' No" Nla" Th8 chatityhas heritsge assets, that is. Mn-monetsry assets with historic. artistic, scientth¢. technological. geophysical or enwronmental qualities th?t arg he￿ and maintsined prin¢ipallyf￿thWrC£￿bytI9rn to kno￿ledge and cvllure. Th&depwation rstéssnd m8thtOs used as disclos8d in note 16. Heritag• as$•ts No" Nla" Yes. Nla. Theyare valued al cosi. Fixed asset investments In quoted shares. traded Mnd5 and similar Inve5tmeMls are vslued ai Inib8lly ai cosi and sub5equèntlyaifalr vsluè lthèlr m£tkei v8luèl 8t Ihe wr end. The 58me treatment IS akwlled 10 unllsted investments unle55 f£ir value cannoi be me8Sured rell8bly In whith case IL IS measured 8t COSI less impaimient. Invfj8tmwnts No" Nla" Investmènts held forresale orpendin9 their sale Ènd tash gnd cash ÈouivAlentS with E Matur1tyda￿ of less thèn 1 yÈ8r8￿ treated 2$ tU￿nt￿$sel investments Yes. Nla. Stocks and WO￿ In progross Stocks held fcrf 58le a5 part ol non4harits￿e trades￿ Measured at the Io%veror(x)sl or nei reallsable v8lue. Yes" Nla. ¢C17 FRS 102 SORP OW0612026 G￿￿$ orsetyic&s proiryded as part of a chatitaNe acbvty are m&asured al rhel realisabKg Wal￿ based on the serwce w>lenbal rxowded by Items of slwk. No" Nl8" In progress lsvalu￿ al cost less anyforeseeable loss thai Is Iikelykn occur on the ¢￿)ntraCt. Yes. No. Nla. Debtors linduding trade debtors loans recgivablel ar9 rneasured on Inthal recognibon al Sgtuemenl amount?ftgr anylr?dg dIs￿V￿lS oramount advanced by chanly. Subs9quenlly, Ih8yare tneasured at the cash orolh$r consideration s￿8￿9d lo be re¢glVgd. Thp chattyhas investments Nthich it Wds for resale or pending theirs#￿ and cash and cash equivalen15 a tnalutiiy datp les$ than one year. ThESe include cash on dewsil and cash Equivalents with a maturityol loss than oneyear held for i￿￿8tment putposes ratherthan io rneelshort4ettn cash cotnrnitments as theyfall dup. Y&s' No" Nla" ¢urrentas5et Investrn¢nts Ye5. No. Nla. Ye5. No. Nl8' Th￿ar8 valued al lairvalue except wheretheyqualrfyas ba61cfinaDcial inBtNments. POLICIES ADOPTED AODITIONAL TO OR DIFFERENT FROM THOSE ABOVE ¢C17 FRS 102 SORP OW0612026 Section C Notes to the accounts cont Note 3 Income Unrestricted funds R•sirictqd Incomo funds Endowment fund$ An8lys18 of Income Tolalfunds Prlor yoar Donatlons and legacies.. Donations and ifts Grft Aid L8 aci&8 General grants provlded by 3,275.51 3,276 6,293 40,065 Membership subs¢riptions and sponsorships which ar& In 8ub8lance donations 1.113.00 2.171 Donated Other oods fscilities and services 3.152 51,681 Totsl 4,388.51 4,389 Charltable activities.. 200 Club 1.020.01 2.T75.00 882.10 3.736.75 3.036.96 520.98 5.985.35 1,020 2,775 882 3,737 3,037 521 5,985 48,918 7,289 Funeral S8rvic8s m membershi communit wellbein Hall Hire Communi Members Mus8um r8char ed 818clric Insurance R8shar8 Fundraising Events Grants Received (Charitable Activitie51 Grants Received Icharitsble Activities Raising 950 3,063 4.374 20.247 48.918 7.289 Total 17,957.15 56,207.07 74,164 28,634 Other trading actlvltlÈs'. Fuel Pum Rural O eration Electric Vehicl8 EV Point 99.781.75 99,781.75 109.797 480.23 2,491.74 16.822.91 8.799.91 460.23 2,491.74 16.822.91 6.799 91 2,311.51 4.225 70 648.33 495 2,532 16.971 7.602 M8rchandist Social Café Income Communit Sho Incom& Grants Received Rural Fuel Dul Relief non mèmbers 2,311.51 4.225.70 648.33 200 Club 1,110 T¢btsl 131230.57 2311.51 133,542 138.507 Income from investments.. Interest income Dividend income Rent81 and lessin Other 999 999 1,536 income 2,150 Total 999 999 Separate material item of Income Total Other- Conversion of endowment funds into income Gain on disposal of a tangible fixed asset held Gain on disposal of a progffjmme related Im Royaltie$ from the exploitstion t)f Other Total TOTAL INCOME 213093 ¢C178 (E￿￿) 0510612026 ¢C178 10 0510612026 Section C Notes to the account5 cont Note 4 Analysis of receipts of government grants Thls year Descrl tlon CNES Grant Em ment Fundin CNES Grant Solar Panel Batte Pack ucvo Uisl Council TSI Wellbein Grant CNES Grant- Pla ark Tesco Groundworks Fundin Govemment grant 1 Govemment grant 2 Govemm8nt grant 3 other Oth•r 15.833 7,614 1,750 1,500 500 27,197 Total Last year Descri DTAS Cost of Livin Crisis Grant TSI Third Sector Wellbein Grant CNES Grant su ortin ob roles CNES Solar Panel Grant Poslcode Lotte Fundi tion Govemment grant 1 Govemment grant 2 Govemment qrant 3 9.200 1.259 18.620 725 1.519 Other Total 31,322 Thls ar Last ear CNES Grant £15,833 to support lob roles fund utilisation commenced October 2025 Tesco Groundworks Grant fund allocated to playpark upkeep November 2025 CNES Grant- playpark goundworks and equipment install scheduled early 2026 Solar Panel Grant balance to be allocated towards battery pack PPL playpark funds balance allocated towards groundwork5 for equipmgnt install s¢hedule earl 2026 Please provide details of any unfulfilled conditions and other contlngencles attachlng to grants that hav• beèn roeognisèd in ineom•. DTAS Grant to 8UPPOrt C08t of Ilvlng cr1818 £9.200 TSI W8llbeing Fund £1,258.77 CNES £18,620 Solar Panel Grant balance £724.66 PPL Postcode Lotte Grant£1,518.62 Thi$ ar Last ar Please give details of otherfom?$ of government asslstance from whl¢h the charity has directlybenefited. CC17a (Excell 0510612026 CC17a IExcÈll 0510612026 Section C Notes to the accounts cont Note 6 Expenditure Thls year Last year Restiicted Llnrestrict•d Incomé lunds Restricied lthcomè fuhds Unrèxtrlctèd funds Endo%%Ynènt funds Endowmfrnt fuhds Analysls Ex endlture on ralsln funds.. Incurred seeking donations Incurred seeking legacies Incurred seeking grants Operating membership schemes and social lotterie5 staging fundraising 8v8nt5 Fudraising agents Operating charity shops Operating a trading company undertaking Total futbds Totsifunds 565 565 565 565 991 440 1,431 4,330 320 4,650 Advertising. marketing, direct mail and publicity Start up Costs incurred in generating new source of future income Database development costs 275 275 178 178 Other trading activities Calé Other trading activities Fuel Pump Rural other trading activities Fuel Pump Merchant Fees 10.519 97.981 631 1,783 11.150 99,763 854 854 Other trading activities Electric Vehcile EV Point (Rurall Insuran￿ (Social Café & Shop A￿a$> 898 898 2,695 2,695 Inve5ttnent tnanagetnent cost5.. Portfolio management costs Bwkkeeping & Accounts Preparation 1,710 1,710 Investment 8dmini$tration Costs 513 11.331 11,845 Intellectual property licencing costs Rent collection. property repairs and rn8int8ll8nc8 chary8S 4,927 1,689 6,616 Total expendlture on ralslng funds 126.258 16.194 142.452 743 743 Expenditure on charitable a¢tivitie$: Bookkeeping & Accounts Preparation Bank Fees Cleaning Supplies Cleaning Fees Depreciation Gener81 Expense Insurance lapportioned equally acioss five primary asset and operational a￿as) 1,710 916 357 899 1.319 708 1,710 916 357 899 18.649 857 17.330 148 4.042 356 6,219 97 3,372 4.042 356 6,219 104 3,372 IT Software & Consumables Light, Heat & Power Postage, Stationery Repairs & Maintenance 6,398 4.528 10,926 CC17a IExttll 13 0510612026 Funeral S8rvices Supplies Broadband Charitable Event Costs Adtninistrator & Maintenance Alk)cation Hall Running Costs record8d LY Social Café Costs recorded LY moved to 316 513 316 513 6,222 8,046 6,222 7,289 757 17,966 4.186 2,622 31.172 20,319 7.473 11,376 43.696 38,285 11.659 13,998 74.868 Event Costs recorded LY moved to raising Total expendlture on ¢harltable actlvltles 21.581 30.996 52.578 Se arate materlal Item of ex ense Fuel Pump Expenditure recorded LY rnoved Dep￿CIall0n ￿corded LY moved lo 106.256 1,482 722 16,245 106.978 17,727 Total 107,738 16,967 124,705 Other Comrnunil Sho Donation Accountan recorded L Y falls under 9,568 290 2.101 1,237 10,805 290 2.101 & Bankin recorded LY s Total other expenditure TOTAL EXPENDITURE 11,959 151,612 1.237 61,900 13,196 213,512 147,839 47,190 195,030 CC17a IExttll 0510612026 Other information= Analysis of expenditure on ¢hari¢able adivities This Grant funding of activities ar Last Grant lunding of Activities undèrtakèn directl ActI￿tieS undèrtaken Actlvlty or programme Support Costs Total thls Support Costs Totsl la8t year year oth8r Total This year.. Whore sums origiThalty denominated in foreign currency have been included in expenditure, explain the basi5 On which those sums havtr been translated into storlitbg lorthè currency in which the accounts ar8 drawn upl. Last y8ar: IMi8r8 sums orlglnally denomlnated In torelgn currency hav8 been included in expenditure, explain the basis on which those Sums have been translated into Sterling lorthe currency in which the accounts are drawn upl. CC17a IExttll 15 0510612026 111111 111111 111111 1111 111111 11111 11111 11111 111111 1111 11111 111111 111111 11111 111111 111111 11111 111111 1111 11 115 11 11 11 11 11 Section C Notes to the accounts cont Note18 stocks Pl8asg complatg thls note If thg charlty holds any stock Items 18.1 Please state the carrying amount of stock and work in progress analysed between activities. Stock Donatad goods Work in pro9￿$$ For distribution For resale For distribution For resale Charitable activities: Opening Added in petrknf 107,574.28 -£ 99,763.00 Expensed in perlod Impalred Closing 7,811.28 Other tradlng actlvltl•s'. Opening 1,007.71 Added in period 4,212.25 Expensed in period 3,563.16 Impaired Closing 1,656.80 Othèr: Openlng 735 Added in period 457 Expensed in period 290 Impaired Closing 1,482 Totsl th1$ y•ar 10,950 Totalprevious year Thi$ ear 18.2 Please specify the carrying amount of any Stocks pledged a5 security for liabilities CC17a {EX￿1) 17 0510612026 Section C Notes to the accounts Cont Note 19 Debtors and prepayments Please complete this note if the charity has any debtors orprepayments. 19.1 Analysis of debtors This year Last year Trade debtors 2.006.8 13,725.7 1,297.3 11,439.8 Prepayments and accrued income Other debtors Total 15,732.4 12,737.1 Complete 19.2 where a material debtor is recoverable more than a year after the reporting date. 19.2 Dlsclosure of debtors recoverable In more than 1 year {Included In debtors above) This year Last year Trade debtors Prepayments and accrued income Other debtors Total CC17a IExcell 18 0510612026 Section C Notes to the accounts (cont) Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals. 20.1 Analysis of creditors Amounts falling due within one year Amounts falling due after more than one year This year Last year This year Last year Accruals for grants payable Bank loans and overdrafts Trade creditors 16,604 5,492 Payments received on account for contracts or performance-related grants Accruals and deferred Income 31,322 2,107 104 Taxation and social security other creditors 836 766 Total 18,206 39,026 20.2 Deferred income Please complete this note 11 the charlty has deferred This year Last year Solar Panel Grant deposit paid remainder not yet realised in the year £724.66Garden fund not realised in the year £1518.62CNES Grant (allocated for job roles) £18,620TSI Wellbeing Fund £1,258.77 Please explain the reasons why income is deferred. Movement in deferred income account This year Last year Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period 31,322 51,104 35,761 55,543 31,322 31,322 CC17a IExcell 19 0510612026 Iiwiiii 111- 111 Section C Notes to the accounts cont Note 28 Transactions with trustees and related parties If the charity has any transactions with relatedparties (other than the trustee expenses explained in guidance notes) details of su¢h tran$8ctlons should be provlded In this note. If there are no lrnnsa¢tlons to report, ple8se enter"TnJe" in the l)ox or-Fa15e" if there are transaction5 to report. 28.1 Trustee ￿muneratIon and benefits This year None of the truste85 have been paid any remuneration or received any other b8n8fit5 from an employment wlth thelr charlty or a related entlty (True or Falsel FALSE In the perfod the Gharlty has pald trustees ￿muneratIon and benefits. Please glve the amount of, and legal authorlty for, any rgmuneration or other benefits paid to a trusteè by th• charity or any institufion or company conn•et&d with it. Amounts paid or benefit value Legal authority lèg order, governing documenti Rernuneratson Pen$ion contribulion RedundanGy lincluding loss of oificellex Other TOTAL Name of trustee Care8n Maclennan Goveming docum8nl 1,901 1,901 Catherine Macaulay Chriselta Macleod Goveming document Goveming document Goveming document 2.884 190 2,884 190 Glynis Davis 3.263 3,263 Please giwe details of why remuneration orother employment benefits were paid. To 5UPPOrt the running of the café and Shop including monltorlng, replenlshlng and enterlng Stock, provldlng baklng and cleaning services. Where an ex gratia payment has b8en made to a trustee, pmvide ?n explanation of the nature of the payment. Ifa tljirdparty has been reimbursed forproviding one or more trustees. state the nature of the payment and amount of the relmbursement. State the number of trustees to whom trEtirement benefits are ac¢rulng undera deflned ¢ontrlbutlon penslon Scheme. CC17a IExcÈll 22 0510612026 Last year None of the truste85 have been paid any remunoration or received any other benefits from an employment wlth thelr Charlty or a related entlty (True or Falsel FALSE In the perlod the Gharlty has pald trustees tpmuneratlon and benefits. Please glve the amount of, and legal authorty for, any rgmuneration or other b•n•fits paid to a trusteè by th• charity or any institution or company Connèct￿ with it. Amounts paid or benefit valu• Legal authority leg order, governlng document) Rernuneration Pension contributio Redundancy lincluding loss of offlcÈllex gratla Other TOTAL Name of trustee Catherine Macaulay Chrissie M8cDonald Goveming Docutnent Governing D￿Ument Goveming Document Goveming Document Goveming Document 2.842 99 2,842 99 Chrisetta Macle 403 403 Ella Macaulay Gl ni8 Daws 20 20 5,041 5.041 Please give details of why remuneration oroth•r employment benefits were paid. To support the running of the café and shop including monitorin9, repleni$hin9 and enterin9 $to¢k, providing bakin9 and cleaning services. Where an ex gratia payment has been made to a tmstee, provlde an explanauon of the nature of the payment. Ira thirdparty has been reimbursed forproviding ono or MO￿ trustees, stste the natu￿ of the payment and amount of the reimbursement. State the number of trustees to whom retirement benefhs ar• accruing und*ra dafinad contribution pension scheme. 28.2 Trustees. expenses If the charity has p8id trustees expenses for fulfilling their dutie$. detsils of su¢h trans8¢tion$ shouldbe provided in this note. If there are no transactlons to report, please enter"True" In the l)ox below. If there are transactlons to report please enter-False-. No trustee expenses have been incurred (True or Falsel FALSE Type of expen$e$ reimbursed This year Last year Travel 80 Subsistence Accommodation Other (please speclfyl: TOTAL 80 CC17a IExcÈll 23 0510612026 Please provlde the number of trustees relmbursed for expenses or who had expenses paid by the charity 28.3 Transactionlsl with related parties Please give details of any transaction undertaken by (or on beh81f 04 the charity in which a relatedp8rty has a m8teri81 Interest, Includlng where funds have been held as agent forrelatedpartles. If there are no such transactlons, please enter Yrue'in th8 box provided. Thls ye8r There have been no related party ¢ran$a¢tions in the reporting period ITrue or Falsel TRUE ZEZEE ounts written off during reportlng Nam8 of the tru5t8e or related party Relationship to charlty Description of the transactlonlsl Provi$ion for bad debts at p•riod ènd Amount Balanc8 at perlod end In relation to the trans8Ctions above. please pmvide the temis and Condltlons, Includlng any securlty and the nature of anypayment (consideration) to be pmvided in settlement. For any relatedpartyj plgase provide dafails of any grjarantees given orreceived. Last year There have been no related party transactlons In the reportlng perlod ITrue or Falsel oun written off during reportlng Name of the trustee or rèlatèd party Relationship to charity Description of the transactionlsl Amount Balance at pèriod •nd Prc*vi$ion for bad debts at period end In relation to the transactions above. please provide the tenns and Conditions, including any security and the nature of anypaym•nt (consideration) to b• pmvid•d in settlement. Forony related party, please pmvide details of 8ny guarant•gs glv•n orr•¢•lvgd. CC17a IExcÈll 24 0510612026 BCA YE SEP 2025 ACCOUNTS AND ANNUAL REPORT Final Audit Report 2026-06-06 Crealed.. 2026-06￿5 By.. Kathleen MacDonald Ikpmacd70@gm8il.coml statU8'. Signed Transaction ID". CBJCHBCAABAAvjrB7yWoi47jN71WJRQku fLXatV4èqO "BCA YE SEP 2025 ACCOUNTS AND ANNUAL REPORT" Hist Document created by Kathleen MacDonald 1kpmacd70@gmail.coml 202&06-05- 10..37'.48 PM GMT. IP address.. 109.147.238.95 P. Document emailed lo Noma Macleod lairighard@yahoo.coml for signature 202&06-05- 10..41..44 PM GMT Email viewed by Norma Macleod {airighard@yahoo.coml 202&06-06- 8.'39'.27 AM GMT- IP addre88'. 87.248.116.78 Document e-signed by Norma Macleod lairighard@yahoo.coml Signature D3te.' 2026-0&06- 8..40..57 AM GMT. Time Source.. seNer- IP address.. 86.172.106.127- Signature Appearance Sele¢te(l.. MOBILE DPAW . Document emailed lo Karina Macaulay lkarina@boslahouse.coml for signature 202&(6-06- 8..40..59 AM GMT Email viewed by Karina Macaulay lkarina@bostahouse.coml 202&06-06- 10."24."54 AM GMT- IP addr8ss". 66.249.93.65 Document ewsigned by Karina Macaulay lkarina@bostahouse.coml Signature Dale.. 2026-0&06- 10..26..24 AM GMT. Time Source.. server- IP address.. 81.156.32.183- Signature Appearance Selected.. TYPE Agreement completed. 202&(6-06- 10".26."24 AM GMT Adobe krobat Slgn