2025-09-30-accounts

ELIE HARBOUR TRUST LIMITED

(LIMITED BY GUARANTEE)

REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

SCOTTISH CHARITY NUMBER: SC014576

COMPANY REGISTRATION NUMBER: SC057287

Henderson Black & Co

CHARTERED ACCOUNTANTS, ST ANDREWS

ELIE HARBOUR TRUST LIM￿ED (Limited by Guarantee) Report and Financlal Stalernents for Ihe year ended 30 September 2025 Seottish Charlty NUm￿l- 8C014576 Conionts Trustws, Annual Rgpryl IIKJ8F*ideni Examln8rfs R•Frfx1 to th• Tiust•88 St818rnenl ol Fin￿￿1 Acliwties Ilncludiw Income and Exp￿lrtu￿ ACC￿ntI Sheet Statemgnl ol Cash Fhs Notes forrning part ol the FInarK1￿ Stalements 9-13

Elle Harbour Trust Llrnlted (Limited by Guarantee) Twstees. Annual Report lor the year ended 30 Seplember2025 Th8 twstees are rAeased to present t￿1r reix)rt iopther ith the financ4al slatements ol the charity lor the year ended 30 S8plernt4r 2025. The finaneAd stat8fflents CO￿ ith thg Charibes and Trustee IrN•Stmani IScoUaThJl Aet 2005, tha Charitie5 Accounts {Swla￿lI Regulatsr6 2(￿6 las arneTrJedl, the Cornpani8s Act 2W6, the MemoranLlum aThY Art￿eS of As50cialion, aTrJ AccountirwJ and Rewtino ty Charities.. Siatement of ReeommeTrJed PractK8 ISORPI ar4)I￿atAe io charrt￿$ weparirvj thèir aecount5 in accordance with thg Financial Reporting Siandard ap￿￿3t48 ￿ the UK aTrJ Rewbk ol IIeL￿. eflectsve J January 2019 IFRS 1021. Charl1￿1• Puryx>ag• Thg purposes ol the charty ar• to manage tha runniThJ of Ehe Harbjur ty a￿VIll￿j arY maintaining th port, har￿￿)ur building5 Ih8reon and prornlino an(J erKouraging sailitVJ. t￿l811ng. water skiiryi swimming, dNing aThY all Olher aqut S[￿ts aTrJ aCtIvrt￿ ￿￿11r@ ￿ arwJling all as described ￿ th company m&mor8ndum of aSS￿la1￿Jn. The trustees woik lo promote tho Hathui a5 an 8ttraclh?n for ies#dgnts aThY w$it016 by mainlainiw the Strutlure and buildiThJs and prornotmg water ¥x)rts. ThL8 is imp￿trOl ￿ Eli6 & Earfslwry where h￿￿aY V15itors are signif￿an1 and Ihe Ictal community r•litt on Iourisrn. The charilys prInGp￿ actmty L% Ihe NM•Vd ol Ellè Hwbow, Fifv. A¢hl•vemgnt• •nd p•rfDrm•ne• The Trusl ¢onlinu•J the ukyade and maintenaw ol the harbour walls and 580Jrily including improvemenis ￿ tho parking and other faalitie5. The har￿ur wal is a key w￿￿tIve element for th• village and surrounding area to tho incr•asffjo ThuM￿r of clirnate 8¥8nts. Th0$9 events have caused signifkani d8mAo• lo other ha￿1￿$ and infr8SlnKture In the area. Therolore, rt is ¢rft￿l Ihat thè Trust continu88 to 1¢￿a¢0 the caEh r96eThes to enabbo us ￿ maintain th• wall r%l othèr lacilitie5. Thg Trust conlinu8S to work with IWAI businesses aThJ the othor usars of thè hart>wr to help geTheratsd fu￿$ to onabl• the rW•nishm•ni ol our r8s8Ng& Our harbour wall mainionart• work programme has cQntsnU￿ al pace wrth over t128.(￿ speni Ihis year conlinue5 to be the rnajty expendrture irrJJrred by fv TWSL This has resutted in annual net expenditure for th• Trust. Th8 mainlena￿a will hwg lo b? ￿Trtinl￿ Ihe lores8￿8 tuture, We hav• dèv81op8d an annual rnointenarK¢ programme and have made progr6ss on our plans to remove thg excess sand from the harbour w•a givon th8 bJikup broughl a￿ut by severe St￿mS over the past years which is having an irnpact on the Ilepih of waiw avajkble to L￿ts In thè harbour. W8 hav8 wntinugd Qui Cdlatoral￿ wilh the very pcrf)U￿r Eli• Seashle Sauna to hglp this tw$iness expand support ws4tDfs lo Ih8 area. We are pleas￿ to See the second permanent sauna in ￿at• April next lo the tirsi Iwe sauna [¥0￿￿1r￿j a sirwjle area lor th858 actNib8s. Th? tsmpoiary sauna be r•nThod in etyJrs8 the arga thJI￿ up lty ahernaiNe use. We havo also wothad wth Eli8 Wa18r Sports to hgw Ihem de¥d￿ a strategy ancl expansion lor visitors to Ihe area. We also ¢ortinued our t1iscLtsSK)ns the El￿ and Eartsl8rry s￿ling Club aboul how to bèsi uso the faci1rt185 Vesent and lulur8 aThJ greater a￿5$ 01 these lor dl users of the harbour, as well as ll¢￿rate greater funds to rel￿a¢¢ our re5ervg& As explained in ￿$t yea￿. report the Trust8es inslTUCt8d lawrs in 2￿22123 to lully research an¢1 rep)rt on Ihe Trust's title to the harbour aTrJ loreshore. The Injsl has rrt)w receNed confirmation frLYn the R8gisler5 of Scoland that our lit￿ to Ihe hartKJur and fore5hor8 has b8en grantèj. Tha Trustees (X￿nue to work with local businesses for Ihe Llse of the area an(J Ic￿& fO￿ard to expanding this felatonship to supwrt our onoing harbour wall and lac¢lity wcgramme.

Elle Harbour Trust Limlted {LSmlted by Guarantee) Trustees, Annual Report lor the year ended 30 September2025 Flnanel•l P•rforn)Me• Nel expendilure for the year was £67.924 12024 iwme or £18.2731 rosjtting in r8s8N•5 carri8d forward of £271,643 12024 - £339,5671, of wh￿h cash on deposit and in hand arnwThtS to £251,609 12024 £313.9121. Expenditure cn hattsLX mainterwKe was £128.467 12024 - £12.6431. All r•s•N4s ar8 unrtstrtied. Tre Trust ch)s•ly monitots its r8serv8s aTrJ rs irnF48ffl8nb'w a strategy to r8F48Th5h th8se to rneet rt6 future needs. Rwrves Pollcy The $trategy of Ihe trustees L% to tyJ"Il rns•ms In trd•r io mo01 larg8 Icrts••ai40 maintènarta eosts, unexpecte(I repair exp9nses and conlingeroes. The Iruslees cons￿10￿ th8 ieserves carr￿￿ lorwaFd to be reasonab￿ allhouph further funds wtyJld btr roquirtd lor any mapr imwovernents. Th8 trust￿8 aim to ccnlinue lo build lh8 r858IV8S ArKI to rnonor the avalat4lity ol grarts to assist in the rnaintw3￿ Improvement ol lh8 halbour. Rl¥k M•n•9om• The tiustses have as$esse(I the mai&T iisks th8 chanty is ex¥o3ed, in partKular those relatr'ng to the epèraiions artl financ•s of tho chanty. ar#1 Af• Salisfwd Ihw SySt•ms ai• in ￿8c• to milioaté th• charty s xpo8urg 10 thg mai)r rtyks. 4SSOSBrnwts all key areas of the charity's actwities. Invg•lmont pollcy 4rMI pwrfomi•￿fj Uryjer Ihe Memoranrlum of Associawjn th• trust￿ afe to lfv•st any ￿rn5 Mt imndiat•ly requ￿9￿ in such inveslrnwts. serxjrth oi wperty as frt. subj.￿1 to law. In th8 yeai any cash balarKes imrn8dHtgly requir•J hehj on bank dgposrt aTrJ th¢ trustee8 aro saiisfbd with the iNeresi earr￿j coryared Ihoir •¥poctaMs. siruewY•, Gov•rn•nc• •nd Man•g•m•M The charity Is a cornpany limited by guarart89 iFwrp)rat￿l on S 1975. The charity 15 adrnin￿1Qr￿￿ by a board ol tru$lges wls aFvoximately four times per yew. Su committees a(klffjss harbour matters, moow*ws iss￿, •nVirorffiwt￿ linartkql manapment with ad hoc 9roup5 appJ¢Trted as iequired. Thg Sg¢rgtary, Harbwr Mastw al￿ Tr￿￿re1. appDintod by the truslees. manago tho day.ltrday operallons of Ih? charty- The charity has wct8dures for the of trustegs i￿1￿8 a briefing meeting ￿th the Chairman or Se¢ielary and tyovi%N)n of cokyes d Ihe Memorafvjvm & Arbdos of A5$￿atiOn.

Elle Harbour Trust Llmlted (Limited by Guarantee) Trust8es' Annual Report for the year ended 30 September2025 Refer￿¢¢ onLI Admlnlstr•tlv• Inforni￿ltsn Scottish Charity nurnb81'. SC014576 Cperational address.. Tho Steadiry5, Wades￿& Eli8. Frte. KY9 1EA Registorod Oltice.. Thorntons LLP, Whiteh￿1 HtyJs6. 33 Y8arnan Sl¥)re, t￿ndee. D01 1 Joanne Paul CA, Henderson 8la¢k & Co. Chartered Accnuntants, Ch8Stney House, 149 Mathei Street, Si Arntrèws, Fifa, KY16 9PF l. Oalglish Ilrom 4 November 20251 N. H8thgrinOon lunN 4 November 20251 lTh#¢F4ndent Examinor: Sr8tary'. Dlroctors and Tru#io•# The dire¢lorJ ot the charty are ts trustees lor th• w￿)SO of tharity law aTrJ throughout this report a cc41eclivety ref&rr￿ to As th• trustèO5. Th• Iru818•s a•rying during tho yw aNI siru the year erwj were as t￿1¢￿. J. S. Whiiohead OBE (Chairmanl R. J. Spi15bury IT￿aSUrer1 H. C. Atyam S. T. Barclay A. A. BLack G. R. C. Dicks¢ F. A. B, H(xJ$ion 8. M. Matthew8 A. C. Meldrum R.LJ.fvatt laFp)int•J 4 Novètythr 20251 A5 591 out in Ihg ArtKles ol Associatw or third of fv trust••S tsliro annually by ¥OlatiC￿ ar are eligible lor r?-ele¢tion. In accorda￿ ArtKl• 24 thè trust#•5 retiring by rotatv)n aTrJ offering thernsefv8s lor re- 8Kfjcity)n ar• H. C. Abram. S. T. 89￿1aY. 8. M. Matthews arKI R. J. SF4bury.

Elle Harbour Trust Limlted {Llrnited by Guaranleel Trustees, Annual Report for the yearended 30 September21f25 Tw$t•￿' rnsponslblllll•s In rolatlon to flnanclal Jtatements The twsTres (who are the diTeCtors of Ihe ¢LYnpany for the purF<tse5 01 company lawl are T8srx)T￿l￿8 for wepariry the Truste85' Annual Fleport aThd Ihe fir￿￿al stat8m8nts In awidaw wrth appl¢ablo law and United Kingdom Generalty Nuepied ActtyJnb"rKJ PractTh lun11￿j lQryJDm Accounts'ng Slandard¥l. Company law requires the IrLtstees 10 prepar• financ￿1 statèmènts for •aeh fina￿al year which gNe a true and fair wew cl the state ol affaws of th8 charilabl8 Company ir¢ludirvJ the income and expe￿I￿Ule 01 the charity lor thal perK)d. In pr￿ri￿ Ih060 finat￿l sraioments lh• trutos ar• to.. select s￿￿8b￿ acwjntiro pollses arKI lh￿ 4¥ty Iham CAin&stontry,' ob$8rv8 Ihg mothods and in Ihe Charls SORP; mak8 judg8rn8nts a￿1 e5tirnal88 thal aig rO￿nth aThJ kYu(Ipnl', sialo wheihor appltable ac£ou￿1￿j siaThJards hav• t4•n follow￿. $ubJ'8d lo 8ny malwial dgparturg1 discle8•Y and explwned in Ihg linarKHI $tsiennts,' an(1 pr¢pare the linarKial ststsmgnts on Ihe 90in9 corKorn tA8IB unlu8 knaFVOW4te ￿ pr•sum8 that the charity wlll continuo in opeiabon. The Irus199s aig rg$ponsil)kn lor keepiry yoper acc￿n11r￿j rKords whth Lllxknse wtth roasonauo 8ccurocy Ai any timè th• finanetal wsttion ol thè tharity aTrJ 8nablg them lo gnsurg that the financial ststemenls Comply wrth the CornpanK9s Act 2￿6. Ihe Charilies and Tnjsteè InV•Stft￿nt IScoiL4ndl Act 2005 and the Chari15 Accounts (Scollandl R&aulal#Jns 2006 la9 a￿￿1￿)•9). Th? trusteeB are also responsibl lor saleguardino Ihe assels ol Ihe chariry anLI herrA lor lak¥vJ r8uonAt4• stops lor th• prèv8niion and detect￿Tr of fraud irregularrt& Small eomp•ny •x•mpiion• The trusiees have Pfep8re(J this rewt ￿ acciJrd&rKe wilh ihe ryovisKffjs rak4*'ny 10 small eempani8s within Part IS ol Crynpani8$ kt 2 Apwov•d ty tha INSt￿ ark1 swJn8d on thèir bèhalf by." . Whitthead 08E. ChalnThqn ol Twstw• D•io: 17/46/z4z6

Independent E￿MIner'S Report to the Trustees ol Elle Harbour T￿￿t Llmlted I report on Ihe of fv ¢harty for the year eTh1esJ 30 SeptM•r 2025 whKti are sgt out on paaes 6 to13. Respe¢tlvo R•sponslbllrtl•s ol Iru¥i••s •nd ex￿11￿ The charty's twstees are reskvI￿ItIe Ic Ihe weparaiion of Ihe act￿nts in aCCordar￿8 Wth th8 tsrms of the Charitses and Trusiet Imiestrn8nt Iscotkndl Act 2W5 an¢1 Ihe Charits A(zounts Iscotrandl R8guLqtJns 2006 las a￿nde￿I. The charity trustees c(xwlBr that the audit T￿￿1r8M8nt of Regulalion 10llllal to 1¢) ol the AcctyJnts RegulaiKsns ¢JJ85 not 11 is rny re¥x)nsibilrty to examine tho accounts as required uTraer s6eiion 4411llcl ol the and to $tat¢ wth¢ther parbcular matttrs have eomtr to my attention. This rtp)rt is rnade to ¢n*tg9$. as a tKxty. in ac¢tydwu wrth th• t•rm5 of rny erOag8￿nt. My work has b8en undwtaken so thai I might statt lo the trustees thos8 rnatt8rs l arn required to stale to them In an ind8p8ndent examinw's reFQrt and lor no other wrpose. To th8 lullesl 8Xt8nl Fermitted by law. I do nol accept w assum• rèsp)￿￿41￿ to anyong olhw than Ihe tharity and the trL￿e8S for my work or for this r8POrt. Ba•1• ol Indgp•nd•nt •x•mlMV• •t•t•m•nt My exarnination is carried out in accorda￿ vrfh RegulaD"on 11 of tho Charitias AeccMJnts IScotLgndl Fl8gulatk)ns 2006 las arnendedl. An examinaiion includes a of the accounting r￿ordS kepl by the charity and a comparison ol the accounts prtrsenltd wth Ihos8 iecords. 11 also Includes considerat￿n of any unusual It•ms or diselosures in th8 accounts, and $9gks explanaiw)n$ Irom Iha tru$tOos eoncgrninu any such matters. The proce(lures uThJertakon do N)1 provKJe all Ihe evtilerK8 that wouhd be required in an audit, a￿1 consequeniiy I do nol exw8s5 an audit on Ihe 9iven by Ihe accoun￿. Independont gx•mln•r'• Jt•t•m•nt In th8 cour58 01 rny examinalion no mattor has coTh to my all•rfK￿'. whKh mg rgasonthe cauje lo belwe thAI in any rasp￿ the rwuirgmgnts.. 10 ko8p attwnling 18cord5 in awdarKe wrth 44 11 Ilal of th• 2(￿5 Aet Ar R8guLqtion 4 01 the 2006 ACC￿nIS Reovkib"ons, and lo wepare accounts vknth aeeord the accounting recofds aNI comtyy with Regulatlon ol lh• 2006 Aeeounls Regula11ry￿ havg mel. 2. to yth￿h, in my op'nion. attention 8hwld be drawn in order to enat40 a wopw ur•J•rstandino of th• 8¢¢ounts to be reKhed. Jo8nne P￿1 CA Partn•r Hènderson Black & Co Ch)rter¢d A¢¢ount•nts Che>tney House 149 Markgt Stre•t St Andrews Flf¢. KY16 9PF 1810612026

ELIE HARBOUR TRUST LIMITED {LIMITED BY GuARA1￿EE> STATEMEMf OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER2025 Unr•strlet•d Total lund 202S Unr•strlct8d Totsl lund• 2024 Incom• from: Charitable activths 76.852 54,213 Other tradiThJ actNiti88 8,528 Inveslmenl income 3,362 3,618 Tot1 Expendllur• on: Charitable activ￿88 157,292 48,088 Tot•1 Net mov•m•nt In funds 167.9241 16.273 R•eonelllatlon ol funds.. Total funds brought fO￿ard Total lundg carTl•d forward The 5talement of linanrial aclivrtie5 indudes all gal￿ and k>sses reCctyJr￿6￿ in the year. l incom8 and expenditur8 d8rw• from eontinuKffj ￿￿￿18$. The notes on pages 9 to 13 form an int8grnl part 01 th8sè 8c¢ounty.

ELIE HARBOUR TRUST LIMITED (LIMITED BY GUARANTEE) BALANCE SHEET AS A T30 SEPTEMBER 2025 Totsl fund$ Prlor ytar funds 2024 Flxed 4••et•: Tangible assets Tolal Ilxed aJ•t• Current I￿•￿. Debtors Cash on d8P051t and sn harKI Tg1o1 currenl •••et• 14.463 2,601 313912 316,513 266,072 Llatslllll￿: Creditors falling vthhln onè y•gr Ne¢ curr•nl a$••t• Tolal aM•ts l•M curmnt Il•tylNI• Net as•gt¥ 310670 The lund8 ol th• Unresiricied General IupN Tol•l chartly lund• For the finar¢I￿ year end•d 30 Sèpt•ft 2025 t￿Y was ￿tIlled to gxgrnptson frorn audil un￿r sectlon 477 01 Ihe Companies Aci 2006. No m•mtw of the coryany has dgposilgd a nolice, pursuant to Bection 476. requiring an audil of Ihaso financial s￿18M￿nts ￿¥j•r thè raquir8r￿ntS ol Ihg &mpanigs knt 2006. TnJ81•8s' ras￿n￿bIlIti•8-. . Thè members havg not required Ihe conyany lo oblakn an aLKlil ol Its Ilnandaj sta￿Th￿s lh8 yaar In quèslion in a¢C9rda￿ wlh se¢lion 476., - The Iruste8s acknovAedgg their re¥￿sit.11￿S fw comthng ￿1h tho requlrnments ol th8 Act wth r•sp8 to aceouniino records aTrJ Tr preparaiion of linarKial 61aiernenis. These Ilnanci￿ S￿l•m￿lts hav8 ￿an JMopar•J in a￿or￿M wilh the prw$iorLs aWIc￿e lo small o)rnpanies subjoci to th8 small eompAnits r891￿￿. The not•s on pagt$ 9 to 13 Iryrn an Integr￿ part of Ilw atxounts. Apyoved ty Ihe tnJste8s aThJ sIg￿d on ththr behall by: J. S. Whbteh••d 08E. (C￿rrn¥n) Fl. J. Spllstwry, (Tmsur•rl Date: 171o&luz4 •: 17/(￿2028 Compony Aeglslrallon No. SC057287 ISeollaiKJ)

ELIE HAR80UR TRUST UMITED (LIMITED BY GUARANTEE) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Total funds 2025 Prlor y•ar funds 2024 Not• Cash Ilows (used invprovlded by op•r•tlng actl¥ltlo•: Ng1 cash lu¥ed Invprovlded by op•iatlng aetlvltles (see below) 64.477 C••h Ilowl from Inv•stlng •et1￿1￿#. Investment Income Purchase of tangible fixed a￿&1$ N•1 ea•h provldod byllumd Inl Inv••tlng •clhTIII•• 3.362 1.188 2,174 3,618 8,270 Ch•ng• In ¢••h and ¢••h •qUI￿lont¥ In Ilw y••r 162,3031 12.594 Cash and ¢ash gquivaJ9nts t¢ought Iotwwd 313,912 301,318 CMh •nd ¢o¥h •qul¥•l•nt• e•th•d lon¥•rd 2S1,809 313 912 Anoly•l• of ¢h•ng•• In n•t d•bt 2025 2024 Cash at 1 Crtobw 313.912 301,318 Cash Ilows in the year 162.3031 12,594 Cash at 30 September 251,809 313,912 R•¢on¢lllotbon ol M9￿M•￿t In lund8 lo n•t e••h Ilow Irom opwatlng •etlvltl•• 2025 2024 N•t {•Mp¥ndllur•Vlneom• lor th• ￿ty1 I￿ p•r th• 8tal•m•nl of fln•nclal actlvttl•8) Adjustments for.. Oepreciation charges L05s on disposal of 8S8et5 Inveslrnenl incorne sho¥¥n in Nwesting acbths Ilncreaselldecrease in debtors lncre8selldecreas91 in cre(lrto¥s N¢1 luwl Invprovldgd by operollng gthltbes 167,9241 18,273 2.968 3,150 13.6181 320 3,847 17,246 13.3621 111,8621 15,586 64.477

ELIE HARBOUR TRUST LIMrrED (LIMITED B Y GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER2025 I. Kcounlthg Pollcl Hart￿r Trusi Llmit&J LB c￿111￿8 company ￿MIle￿ by ouaranlee, 9ovem8d by morandum ol asS￿￿tiOn. 11 a reg￿leTed charity with lh• OlfKx ol the Scottish Chadty Requ￿tor. The oporaiwal athJr8ss is The Sl¢wlYw5. Wadesa. Fhle, KY9 1EA Th8 wlnopa4 a¢¢wiiirg hav• b8on #ppl￿1 corwslorfy in Ihe cuffani aTrJ preceding year Sn wblh ¥Jhth 8r8 cthnshJerJ mai¢fig1 W Iho a¢nB 2006 las amended). aTrJ the Cowns A¢1 Th• ¢h•rtty consthut•s a enw al dfwd ty FR5 102. Thosv accounts pre8entod kn powxll swnrwl. Ihe lUrKI￿ ojrrwwof Ihe tru81. Rwndl L8 10 th• pound. The tru$i•o$ Ih•i th￿ ar• rK lbcwl th• Chari￿1 atiity conlnue as a cc¢￿•m. bl Incom• All incorro Li 18cognls8d 0￿e Ihe •nM•m•M ¢0 th• Incmry. il Yd probab thai th• Ir￿oMe will b• rece￿•11 and I￿? an￿jnI of f￿￿01? be m•uur•d reliably. Ir￿￿ fiom I￿)¥￿nMInf othw gran¢s. •ih8r .￿prtar orants or 'F•v•nu•' grants, IB i•eognls8d when Ihe hal Ornitknwni 10 tho furth. any Ferformar￿ condltH?n$ an8ch•d 10 Ihe orants have twn rn81. N is rycab￿ Ih41 the in¢•m will bo rec8N8d and the amDuni ba ffawi•d Idla￿ ar¥J doferred. Int•r•$i on funds hekj on de[￿11 b IncKtsJ Whon r•ththt40 t￿? a￿￿￿01 can m8awr• ielkqw by lh• ¢haiNy', Ihks upjn Tr)1rf￿￿tl of t￿ int•rnit payabkg by Ihe bank. el Don•t•d wvk•• •nd lacllttl88 The value of services prov1(￿￿ ty In￿8•￿nIt•￿ M b•hatt ol the chwrty18 i•fi¢atrJ in the ac￿n￿ 4$ il ￿nn01 i quantsf Exp•ndlliir• Liabiliiies are iecognlsed a$ 8xperrtlliure as soon as there is a leoal ry con$lru¢i￿ obligalbn committirvJ the charity 10 Ihai expeThliturt, it $ yob3ble Ihai selliemern will be requirgd and Ihe amouni ol Ih& ONig#1￿ can be rya8U￿d relw. The tharity r￿1 regi&er8d for Value Adthj Tax and 8cCO￿lngty8l1 exwdtijre wtlLhJ8s Valw Pknjed Tax cannol r￿¥?￿d. All eyndlNre & acctyJnW for on an ac(¥uw ba81&. •) Support cosls Support cosis w• th08e funciknB Ihai the th of th8 chaffty (b nol diF8cIty urxrtakechariiable a¢￿￿111$. &Jw*yt cosls C￿s￿l of Ind¢pendBTrl Examiner co8ts. Taxitlon No PlOViSK)n for itsatson hBS been In fv financial stal8m8nts duèto chari¢able status.

EUE HARBOUR TRUST LIMITED (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDING 30 SEPTEMBER 2025 {contlnuedJ Aeeountlng Poll¢leg {contlnuedl 91 Tanglble fixed •Mel> al￿ depreclatlon All indNidual lixe(l assets are initially recogr•sed at cost. ProviS￿n is rnade lor deprec￿ti￿ on all tanoible assets. excepl laThJ. al rates cakulated to wrte off the cost. k888 ?511rnat￿ r¢5Jual value, ol each asset ovef its expecled uselul lile as folknvs-. Buildings 2% straight line. Harbour equipment- 10% slrah3M thne. h) Cr•dltor8 cr￿lI0rS a￿1 accruals arg r8cognised where the charity has a present obligaiKJn rgsutting from a past event that WHI probably resun in the Ifansler of fufKls to a third party and th amount due lo sewe Ihe obligation can be m¢asui¢d or estimated reliably. 11 Fundg 8tfuetur• Fu￿S hokj by Ihg ¢hafity arn unrgstithd ￿ pur￿)$0. Unrostrkted furKls can be used in ac¢ordan¢e Iho ¢h8ritabLg owtiws 91 the discrelKJn ol the Intrstee5. l) L•g•l •t•tu• of chjrlty The charity is a company limrted by guarantee arnl has no 8hare capral. Th& l￿bil￿ ol ea¢h member in the evenl ol a winding up is timited ￿ £1. kl Flnancljl Ingtrum•n Financial insiruments are recognised in the sheet when Ihe ¢harity t•comg8 party lo the contractual ol the instryment. 8a$i¢ linan¢ial 8s$w$ Iwhich ineludè cash and bank balances) arKJ ba8ic linancial liatslitles {Wh￿h in¢lud¥ ¢rediiorsl we ini118lly m¥asured al the amount recesvabFe or payable including any Iran$aetKJn eosis 8ThJ ara subsèquantly carr￿d at amorti5ed cost using lh¢ ¥lle¢tN& w)ieresi mglhod. 898￿ 1th￿al asse1sn1at￿I￿lBs. classmiod 45 receNabl¥lp8yabl¥ witfvin ong ygar. not an70rtiS8d. 11 Judg•m•nl$ In •P￿y1n9 •ccounllng pollcbos •nd k•y •ourc•• ol e•llm•llon In the aFPlI￿¢#)n ol the charills a￿OUntIng polic￿$, the trustaès Ar8 r8quired to make judggm¢nts, •stimat8s and assumptions atjoul the Cal￿n@ arnount of assgts and liathlitses that are not readily available Irom other sources. The estimates and assc¢iated as5UrnPtions ar& based on hi5torKal expe￿r￿9 aThJ Qiher laetors th91 are rèlavant. Actual rasuts may dillar Irorn thesè estimatos. In preparlng these Ilnandal statements. Ihe Irusiees have rnade the following judg•m8nts'. crual$ Trustees estimate the requwements lor ac(u15 USWrfJ post year ernl informabon. This identifies costs that are expected to be incurred for services provKJed by other parties. Accruals are only released when there is a reafonabkp experlatv)n Ihal th￿￿ costs will nol be invoKed in th¥ luture. 10

ELIE HARBOUR TRUST UMITED {LIMrrED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDING 30 SEPTEAIBER 2025 (contlnued) 2. Incom• Irom eh•rltabl• •ctlvlll 2025 2024 ParfKing Moorlngs and launches Local authority revenue 9ranl 50.895 21,843 3,914 76.652 35,444 16,897 1.872 54,213 3. In¢om• Irom oth•r trndlng •ctbvltl 2025 2024 Hartour rents 9.354 9.354 8.528 8,528 Inv••tm•nl Incom• 2025 2024 Bank Interest 3.362 3.362 3,618 3,618 S. Exp•ndllur• on chartl•bl• •ctlvltS•• 2025 2024 Hart)our maintenanc• Insuran¢¢ Electricity aThJ water charges Secretary's honorarium Harbjurrnaster honorarwm Car paA atteThYants Telephone Websrte and admlnL8Irai￿ expenses Bank charges Payrneni iransathion ¢harge$ Donat￿n$ DepreCia￿n lThJependent gxaminer'5 fee Legal and professional fetss Loss on disposal ol assets 128,467 2,886 12,643 2,749 1,192 3.600 1,500 253 595 827 449 1.863 10 2.968 1.518 14,769 3.150 48,086 4,231 1,500 638 516 93 2,503 3.085 1.512 12,892 157.292

ELIE HARBOUR TRUST LIMITED (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDING 30 SEPTEAIBER 2(r25 (contlnuedj Flxod J88•ts 2ty25 En￿[on￿onIl Land and prol•ct• • Bulldlng¥ •qulpmMt Toi Cost Al 1 Oclotr 2024 Added in year AI 30 September 2￿25 42,448 1.188 66,4 1,188 67,624 D•pr•el•llon At 1 Ocl¢Jber 2024 Provided during year AI 30 September 2tr25 7,733 2410 7.9n 37,539 3.085 40,624 2,845 32.651 N•t book v•k AI 30 Séptember 2025 16,015 10,985 27,000 Tha y￿U• of laThY is èstimat8d at £12.CW. Flx•d a••ts 2tr24 £￿r0Dl￿•nI￿I Pfol•ci• nd •ulpm• •ThJ Bulldlnqs T¢t•l Co•1 At l Octcthr 202J Di¥posal in year Adjed in year At 30 Sapi8mtf 2024 23.988 41,402 (7.2241 8,270 65,390 17.2241 8,270 66.436 Oepwlo¢lon At 1 Octob8r 2023 Diswsal in yoar Provided duriw yèar At 30 Seplerntqf 2024 31.152 14.0741 2,728 38.645 14.0741 2,968 37,539 240 Net book trnlue At 30 Septerntw >)24 16,255 12.642 28,897 Th8 value ol laTrJ i¥ gstirnated al £12.CWXI. 7. Credltorn 2024 cr￿￿or$ Accruds 2.877 2,966 5,843 20.160 21.429 12

ELIE HARBOUR TRUST LIMITED (LIMITED BY GUARANTEE) NOTES TO THE AccouKrs FOR THE YEAR ENDING 30 SEPTEMBER 2025 (conlinued) Trusle¥ and •mployeeJ There were no employees in th& Yèar1￿24 - No remunerat)n was pakl to trustags In the year12024 - non81. No expense5 were reimbursed lo trustees in tha y¢w12024- nonel. Truslge. Mr S Barclay. continued to s8rve as HarboLrmi4stor. arKI was awarded an honorariurn of £1.50012024- £1.5¢)01. 9. ContSng•nt Ilabllltl•s The trust¢¢$ ar? nol aware ol any C￿ti￿ent lithlknes. 10. Copti•l commltmenls There were no Capi￿ commlbnents * the year erKJ. 11. Control Conirol ol the charity li88 in Ihe hants ol lh8 momtois who 8W twstgK. The Nmb•r ol members may to up to SO although Ihe truslees are empowered to registef an incr6ase. Membèr$ must be permanently r¢$Kl¢nt lor at Lgasl eight rnonths of every year *Athin thè Parfsh of Ellè as presently defined or, Ai th8 discrèiion ol Ihe tru3teg5, be a person ￿th tr¥Jsin8ss activities or work in tha arèa ol Elle and th8 surrouTh1ing pari%hes aTrJ hmng within a radius not exceeding ten kilomètras ol El Parish tr#)undary. At th8 ytar ¢ThJ Ihere were 10 rnemters lindudirwJ trusi8esl12024 . 18 mèmbers). 13