REGISTERED COMPANY NUMBER.. SC306545 IScotland} REGISTERED CHARtrY NUMBER: SC010840 the TnJstees and unaLmJrt￿ Finanaal StatemEnts foi the Year ErKled 31 IAa 2025 Keiss ArrEn1l￿5 A$s￿2tiOn Thor Accountancy Ltd 23 Duncan Street Thurso aithness KW14 7HU Keiss Amenities AssociatKJn Con=ents c>1 lfre Financk41 Statements r the Year Ended 31 Ma 2025 Page Report ofthe Trustees 1 to 2 lThkpendent ExaMi￿￿S Rep)rt Statement of Financial Athwties Balance Sheet Notes to the Financial Statements 6 to 10 Keiss Amenities AssociatK)n istered number. SC306545 Re r. of the T￿Slee$ for1he Year Ended 31 Ma 2025 The Irvstees who are also directors of the charity for Ihe purposes of the Companies Acl 20(6, present their report with the financial statements of the charily lor the year ended 31 May 2025. The truSt￿S have adopted the provisions of Accounting and Reporting by Gharitses.. Ststement of RecommerKleU Practi￿ awitsble to tharities preparing their accounts In accordance with the Financial Reporting Standard applicalje in the UK and Republic of Ireland {FRS 1021 leffect￿e 1 January 20191. OBJECTIVES ANO ACTNITIES Obj•ctivos and aims The objec1$ ol the organisation are detailed in Ihe Memorandum of Associati(￿. prinopally to provi(J8 facilities for the recreation, education and we￿are of the residents of Keiss and disthct. AcHIEVEME1￿s AND PERFORMANCE Chayitablè activiti•s The accoLJnts are showing a dèficit of £13.282 Ibefore dÈpreu8tK￿I for year. Ther& are an increasing number of groups and dubs making use of the facilities which is encouwing to see as the last few years have been challenging. Tha Hall rèmains opèn and running for all of the gr(xJps and IhÈ hxxl ttjmmunty. FINANCIAL REVIEW Reserves policy Present unrestricted reserves are in excess of ihe present levd of nornial annual overhead expenses, however the trustees regard thi5 as a fabric resètvè which will undoubtedly be [￿U1red In futuiè years. STRUCTURE, GOVERNANCE AND MANAGEMENT Goveming document The charity is controlled by its 9)veming d￿Ment, a deed ol injst, and constitutes a limited cc4npany. l*nited by guarantee, as defined by the Companies Act 2006. Recruitment and appointment ol new Irustees The directors DI the company are also the trustees for the wrpose of charity law. Directors are appointed in accL)rdance with the rules contained in Ihe Memran(knm of AssoCial￿n. Organisational structure Day lo day rnanagement ol the organisation is (onducted by the management committee whith includes ihe direclors. The commiltee meets at least six times in the year. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number SC306545 IScotlarKII Registered Charity number SCO10840 Registered office Keiss Community Hall Sireet Keiss Wick Cailhness KW1 4XB Pw1 Keiss Amenities AssociatK)n istered number. SC306545 Re r. of the T￿Slee$ for1he Year Ended 31 Ma 2025 Truslees A Johnst C Laverty C Taylor J Taylor E Campbell E RC￿aIdS0n M Al￿n A Leith C Laverty T Hamilron G Robertson A Bain (resigned 6.2.251 A M8ckay K E Johnston J Davidson lappointed 3.4.251 Company Secrétary J Suthedand Independent Examiner Scotl Anthoney FCCA Thor Accountancy Ltd 23 Duncan Street Thurs0 Caithness KW14 7HU Solicitors Macleod & Mc£allum 28 Queensgate Invemess IV1 1YN Treasurer E c￿npbell Approved by order ol the board ol Iruslees on 26 February 2026 aThJ sgned ￿ ils behalf by: J Sulherfand - Secretary Pw2 Inde n¢Jeit Examinerfs Re rt to Ihe Trustees of K6iss Amenilies Association I retx)rt on the accounts for the year ended 31 May 2025 set out on pages four to ten_ Respectlve responslbllltles of trustees and examlner The charity's trustees are responsible for the preparation of the aCc￿nts in acujrdance wrth the tem)s of Charities and Trustee Investment Iscotlandl Ad 2005 and the Charities Account5 ISGodandl Regulations 2006 las amendedl The charity's trustees consider that the audit requirement of Regulalion 1011 Xal to {cl of the Accounts Regulations d￿$ not appty It is my responsibility to examine the accounts as reqUI￿d under Secthon 4411 Ilci ol Ihe JS£t and to slate whether parhcular matters have come to my attention. Basis ol the independènt examlner's report My examination was Carried out in ac¢oidance wth Regulation 11 of the Charibes Accounls Iscotlandl Regulations 2006. An examination includÈs a of the awountiro records kepl by the charity and a compxison of the accounts presented with those records. It also includes consKleration ol any unusual items or disclosures in the accounts. and *eking explanat￿nS from you as trustees concerning any such matters. The woceéures unthrtaken eo not provide all Ihe evKlence that would be required in an audi¢ and consequentl} I dc¥ ntst èxpress an audit Opini￿ Ihe vi&w gi¥Èn by the accounts. Independent e¥aminerfs statement In connection with my examination. no matter has come to my att￿t￿)n -. whlch gves ￿ reasonabl& causé to beI￿v& that. in any matèri21 respÈcL thè requirements to keep accounting records in accordance with Sectpjn 4411 Ila) of the 2005 Aca and Regulation 4 of the 2006 Accounts Regulations.. and to prepare accounts which aCC￿d the accounting records and to ¢)Miply with Regulation 8 of the 2006 Accounts Regulations have not been met.. or 121 to which. in my opinion. attentty)n s￿)Uh1 be thawn in order lo a proper understanding of the accounts to be reached. Scotl Anthoney FCCA The Associalion of Chartered Certified Accountants Thor Acci)unlanoy Ltd 23 Duncan Slreel Thurso Cailhness KW14 7HU 26 February 2026 Pw3 Keiss Amenities AssociatKJn Slalemenl ol Financk41 Acts"vities r the Year Ended 31 Ma 2025 31.5.25 Total funds 31.5.24 Total funds UnreSlr￿ted fiJnd Restricled fund Notes INCOME AND ENDOWIAEMTS FROM Charitable activities Events Grants received 18.232 18.232 15,175 14.388 9,591 14.195 Other Irading a¢￿'¥ItieS Total 5.003 24.215 5.003 38,410 13,408 37,387 14.195 EXPENDITURE ON Charilable a¢¢ivities Eveii15 10.555 10,555 12,841 Other Total 26.942 37,497 25.533 25,533 52,475 63.03D 36,253 49,094 NET INCOMEIIEXPENDITUREI 113.2821 {11.3381 124,6201 111.7071 RECONCILIATION OF FUNDS Total fvnd5 brought forward 52,092 383,988 436,080 447,787 TOTAL FUNDS CARRIED FORWARD 38.810 411.460 436.C180 The notes fomi part of ihese financu?I stalements Pw4 Keiss Amenities AssociatK)n istered number. SC306545 Bèlance Sheet 31Ma 31.5.25 Total funds 31.5.24 Total funds UnreSlr￿ted fiJnd Restricled fund Notes FIXED ASSETS Tangible assets 27.129 372,650 399.779 411,117 CURRENT ASSETS Debtors Cash at bank and in hand 11.693 12.534 11.e93 12.534 24.500 25,341 CREDITORS Amounts falling due wthin one year 18531 18531 13781 NET CURRENT ASSETS 11,681 11,681 24,963 TOTAL ASSETS LESS CURRENT LIABILMES 38.810 372.650 411,460 436,080 NET ASSETS FUNDS Unrestricted funds Restricted funds TOTAL FUNDS 38.810 372.650 411.4eO 436.(180 38,810 372,650 411460 52.092 383,988 The chariiable company is enliued lo exempb.on Irr￿ audit un(Jer secb.on 477 of the Companies Acl 2006 lor the year ended 31 May 2025. The members have not requireil the company to obtain an audit of its finanoal statements for the year ended 31 May 2025 In accordance with Section 476 of the Companies Act 2006_ The trustees acknowledge th￿r responsibl1t￿S for la) ensuring Ihal the charitsble company keeps aCcoun￿ry reo)rds that comply with SedK)ns 386 and 387 of the Companles Act 2Q)6 and preparing financial slatements whrh give a true and fair view of the state of affairs of the charitable company as at the end of each financial year ard of its surplus or deficil for each finanual year in accordance with the reqU1￿MentS of Sections 394 and 395 ard which otherwise cOM￿Y Tr•rith the requirements of the C()mpanies Act 2006 relating tr) financial statements, sts far as appl￿b￿ to the charitatAÈ CoM￿Y. Ib} These financial statements have been prepared in accordan￿ vthh Ihe w0visic￿$ applicable to charitable companies subject to the small companies regime. The financial staternents were approved by the Board of Trustees arKI auth￿1￿￿ ￿ issue on 26 February 2026 and were suned on its behalf by= A johnst￿ . Trustee The notes fomi part of ihese financu?I stalements Pw5 Keiss Amenities AssociatKJn Noles lo the Financia Siatements r the Year Ended 31 Ma 2025 ACCOUNTING POLICIES Basls of prèparlng the Ilnanclal statèmonts The financial statements of the charitsble company. which is a publ￿ benefit entity under FRS 102 have been prepared In accordance Mth the Charities SORP IFRS 1021 'Accounting and Reporting by Charilies.. Statement of Recommended Practice applicable to charities preparing their ￿co￿ts in accordan￿ with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 {effective 1 January 20191,. Financial Repottng Standard 102 'The Fin£ncial Reporting Standard applcable in the UK and Republic of I￿land, and the Companies Act 20(￿. The financial statements have been preKBf8d ur)d$r the hislorical rA)st convenbw_ Income All income is recognised in the Ststement d Finanual ACtiv￿eS once ￿ charity has entitlement lo the funds, it is probable that tlE income will be r￿1Ved and the amount can be measured reliably. Expenditur& Liabilities are recognised as expendi￿re as soon as there is a legal or cOnstwclr￿ obligalion committing the charity to that expenditure, il is probable that a transfer of economic benefits wll be required in settlemenl and Ihe arnount of the obligation can be measured reliably. Expenditure is accounted lor on an accruals basis and has been classified under headings that aggregatè all cost related to the category_ Where costs (annot be diretsvy attributsd to parti¢LJlar headlngs Ihey have been allocated to activities on a basis omsistent the use of resourr£s. Tangible fixed assets Depreciation is provided at the f￿lowIng annual rates in order to ￿lie off each asset over its estimaied useful lrfe. Land and buildings Moveables at varyiThJ rates on cost 10% ￿ cost Taxation The ch8rity is exempt from ¢orporab"on tax ￿ ils chanlable aCty"V￿"e$. Fund accounting Unreslricled funds can be used in accordarte with the charilable objectwes at Ihe discretth ol the Iruslees. Reslri¢ted funds only be used l¢y parbwLgr restrrted purpL￿S wilhin the objects of the charity, Restrictions arise when specified by the donor or when fund5 are raLs&J for particulw restricted purposes. Further explanatK)n ol the natu￿ and Pur[￿ of ead) lund is ￿M￿L￿jed in the notes lo the finanual stalements. OTHER TRADING ACTIVITIES 31.5_25 31.5.24 Hall lets I meeling room hire NET INCOMEIIEXPENDITUREI Net incomel{expenditurel is staled afler chargingllcredib"ngl- 31.5.25 31.5.24 Depreciation - owned assets Pa9e 6 conb"nued... Keiss Amenities AssociatKJn Notes lo the Financial Statements - continued or the Year Ended 31 Ma 2025 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, ￿Munerat￿In or ￿her beneffts for Ihe year ended 31 May 2025 nor lor Ihe year ended 31 May 2024. Trust•es' expenses There were no Irustees. expenses paid for the year ended 31 May 2025 nor for ts year ervjed 31 May 2024_ COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVrnES Unresln'cted fur Restricted fund Total fLJn INCOME AND ENDOWMENTS FROM Charitable activities Events Grants received 14.388 9.591 14,388 9.591 Other traditwj actwities Total 13.408 37.387 13.408 37.387 EXPEMDITURE ON Charitabl• aetiviti•s Events 12.841 12,841 Other Total 24.915 37.756 11.338 11.338 36.253 49.J94 NET INCOMEIIEXPENOITUREI 13691 111.3381 111,7071 RECONCILIATION OF FUNLIS Total funds brought forward 52.461 395,326 447,787 TOTAL FUNDS CARRIED FORWARD 52.092 Pa9e 7 conb"nued... Keiss Amenities AssociatKJn Notes lo the Financial Statements - continued or the Year Ended 31 Ma 2025 TANGIBLE FIXED ASSETS LaThJ at buildings Moveables Totals COST Al 1 June 2024 and 31 May 2025 DEPRECIATION Al 1 June 2024 Char* for year Al 31 May 2Q25 NET BOOK VALUE Al 31 May 2025 Al 31 May 2J24 596.605 34 434 631 039 185.488 11.338 196.826 34,434 219,922 11,338 231260 34 434 399 779 411 117 411 117 DEBTORS: AMOUNTS FALLING DUE bvrrHIN ONE YEAR 31.5.25 31.5.24 Prepaymerhts and accrued income CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31_5_25 31.5.24 Accrued expenses 853 378 MOVEMENT IN FUNDS Nel movement In funds At 21.5.25 At 16.24 Unrestrlcted funds General fund 52.092 113,2821 38,810 R•strict•d fvnds Restricted fund 383.988 111,3381 372,650 TOTAL FUNOS 436.080 24,6201 411.460 Net movement In funds, induded In the above 8re as foll[y￿S". Incoming resources Resources expended ovèrnent In funds UnrèstrictÈd funds Geiieial luii(J 24,215 137,4971 113,2821 Restricted funds Restrictèd fund 14.195 125,5331 111.3381 TOTAL FUNDS 63,0301 24 6201 Pa9e 8 conb"nued... Keiss Amenities AssociatKJn Notes lo the Financial Statements - continued or the Year Ended 31 Ma 2025 MOVEMENT IN FUNDS- contIn￿d Comparatlves for movement In lunds Net movement in funds At 31.5.24 At 16.23 un￿StrICted funds General fund 52.461 13691 52,092 R9Strict•d funds Restricted fund 395.326 111,3381 383.988 TOTAL FUNOS 447.787 11,7071 438.080 Compaiativè net movèmènt in funds. indudèd in Ihe atKtrVè are as follows". Incoming resources Resources expended overnent in funds Unrèstricted funds General fund 37,387 137,7561 13691 Restricte(I funds Rèstrictèd fund 111,3381 111,3381 TOTAL FUNDS 49,0941 11,7D71 A cuirent year 12 month5 and prior year 12 month5 CD[nblr￿d posthn is a5 follow5." N8t movement in fijnds At 31.5.25 At 1.6.23 Unrestricted funds Gener81 fund 52.461 113,6511 38.810 Restricted funds Restricted fund 395,326 122,6161 372,650 TOTAL FUNDS 36 3271 411460 Pa9e 9 conb"nued... Keiss Amenities AssociatKJn Notes lo the Financial Statements - continued or the Year Ended 31 Ma 2025 MOVEMENT IN FUNDS- contIn￿d A current year 12 months and prior year 12 months u)mbir*d net movement in funds, induded in thè aiKTrve are as lolbws.. Incoming resources Resources expended overnent in fvjnds Unr•strict•d funds General fur)d 61.e02 175,2531 113,6511 Restricted funds Restricted fijnd 14.195 136,8711 122,6T61 TOTAL FUNDS 75.797 112,1241 36,3271 10. RELATED PARTY DISCLOSURES Th8r8 wer8 no rèlat￿ party transactions lor thè yèar ended 31 May 2025. Pa9e 10 This document was delivered using electronic communications and authenticated in accordance with thc rcgistrar's rulcs rclating to electronic fotm, authcntication and manner of delivery under section 1072 of the Companies Act 2006.