ChaTIty r•gl$tr•tlon Hum￿1 SC015946 (Scotlandl Regi51er¢d so¢l¢ty ￿uMb￿r 2124RS ABBEYFIELD BALLACHULISH SOCIETY LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 ABBEYFIELD BALLACHULISH SOCIETY LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Ex•¢ullv• ¢¢mmltt•è J M¢LaFen k18E K Mafshall S Kennedy D Smith LlcLready S Mtlnlyre J Moncrerff l Brown S•nlor mana9em•nt Louise Duffy Charlly number (Scotlandl SC015946 R89iStered Society nLFmb•r 2124RS Prln¢lpo1 addr¢$5 Road 8allachulish Hlghland PH49 4JS Auditors Azets AJiJil st￿￿$ Sialutory Aiidiior Chartered Accountants 1 Titanium King s Inch Place Ren1￿¥¥ PA4 6WF A¢counlant8 Tol&l Accounting Llrl Mon¢neff House 10 Moncriell House P31sley PA3 28£ Bankers Royal Bank ot Scolland 6 High SITtsI Fort Willian7 PH33 6AS 80licltors Macintyre & Co 38 High Sfreel Fort Williarn PH33 6AT ABBEYFIELD BALLACHULISH SOCIETY LIMITED CONTENTS Pag• Ind•pand8ftt wdltofs rowl offthawal ?dNIti•$ Sialemeni of Ilnanti81 poslt io Statemfrnl of cash lo 11 Notes to th• finttnci418tat•ments 12.23 ABBEYFIELD BALLACHULISH SOCIETY LIMITED REPORT OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 30 SEPTEMBER 2025 The Executive CoThiniittee. who are the Tru$i¥e8 for the purpose ol charity law. present their annual report 1098th8r wilh Ihts firianr.ial slaletnents ol Ihe charity for Ihe year ending 3D Seplember 2025 The financial ststemenls cornply wilh Ihe Co-operative and Community eenefil Swielies Act 2014. the Charities and Trustee Investmenl (Scollandl Acl 2005. the char51￿S Accounis (Scollandl Regulalitsns 2006 las arnendedl. Ils conslilulion. and Accounting and Reporting by Charities.. Stslemenl ol Recommende(t Praclice appli¢ab18 to chanlies p￿Par5ft9 Ihèii a¢counls In acGOrtlance wilh the Fsnancial Reporting Standard ayplicable in Ihe UK and Ropubli¢ of Ir81and IFRS 1021. Objecllves and activltles Abb6yfield Ballachulish is 8518bli8h8d for the p(trpose ol managing Abbeyliold House al PaEk Road Baiiachuli5h. which provides nuTsing ¢are. residenti81 ¢8re, day care and general hou51ng for older people Its obi8clives are.. To pi'ovKle a siru¢tured quality service US￿￿9 professional assessTreni skill$, personal ané hollsiic care plattning. rev￿Wing. monitoring and evaluatin9 consianiiy lo Improve Ihe service. To facili18te regular dienl rneelings and Gorr¢mille6 rneellngs to P¥OVKle a domocr&lic 8yslem for su9ge8tions and active involvement ihe running olAbbeyField 83llachulish. Its 8im5 are to". promote and maintain a high qualily ol life lor Ihc Service users". promote a comfortablè. secure. homely and welcorning 8nvironment for all service users.. encourage independence and rèlain inrlividualily.. acti¥ely promoie seNice users, righis a$ citizens. allowing dgnity, privacy and ¢hote". involve servic& users In Ihe atlive running ol all services 8nd In any major decisions re￿[dIng thls", maintain at¢ess lo and Involvement In the w1der commurtity ot South Lochaber", eneDurage family and friends 10 visII and a$sisi in petsoD31 ¢ar¢". an prornoie anti discriminalory practi Actiwities Care Home Sérvlce ThÈ Care Home ha5 35 self.conlained. ryiodern 8n-suil& bedrooms Pfoviding a rnixlure of residential: deTYteniia Jnd nuising ￿[0 according 10 setvSce userfs n88ds. A further 2 bedrooms are avai18ble for Ihe provisions of Inlermedlale care. working Iri parlner5h5P Wlth NHS Highland The seryice opetsles on a 24-houi seven day a week b#s15 giving a very high slandard of Gare lo all its $58rvice us¥rs. Day Care The d8y Caro cBnlfe calers for up lo 10 servi¢e u$6rs daily Monday lo Friday. 11 is open to all memb8rs of our local Gornmunily parti¢u18rly those. bul exclusively. with assessvd De¥ds through Heallli & Social Care private seNIc6 users are welcome. ThÈfe ale a diverse range ol aclivil*s al Ihe day care c8nlre and we endeavour to m8&1 Ihe preferences. interest and needs ol all those vlho all&nd. M?dlcal S•rvic*$ As well as 24 hours nursjng services Abbeyfield Balla¢huli$li provK1es Med￿al support 5ervic&s Ihrough 3 range of clin￿$ in partnership with NHS Highland. Theso are lor podiatry. dietary and h8arinq Impairment sèrvices. All servi¢e users have, vuhere Appropripte, ready ac￿5$ In olhef ser¢i¢es as well which Inclurle cafÈ & repair services. occtJpaiioTral hÈallh and aKIs 8n(t equipment ThEFe are also diabewc and menial health clinics which. where necessary. ar8 held with the support ol o vid00 confeienuno facility wh￿h otfers live links lo hospiial clinics an consullanls The local Gener31 Praclilioner surgery Is witThin walking dislaiice ol Ihe builrling tslters a dispensing servic8 when requlred. ComTnunity nursing seNices are located in the building and support Ihe nurslng $8rvices provided lo our residential clienls and those aitending from the commun.ity lo day care. ABBEYFIELD BALLACHULISH SOCIETY LIMITED REPORT OF THE EXECUTIVE cOMMI￿EE FOR THE YEAR ENDED 30 SEPTEMBER 2025 A¢hl¢¥8ments arld performBnc• Signilicani aclivities and a¢hJevementS 8gainsl ob)ects¥85 Th& 7tU5t•8S Gonsidèr thal Ihe perfomiancè ol Ihe ¢ompany this yèaf continuès ai 8 s8ts$laclOry levtl. Roorn occupancy duTlW N)tt year wa$ 99.14 and this level has been maintained. The gen8r81 house5 had for old8r clients currently oc¢upiÈd èn occupancy r8te lor Ihe year of 100°k. DurivNJ the year. Ihg mnagornent aNI Trust￿$ ￿Tr￿￿ed to make prr*Jr¥ss In deliv¥FWS9 a comp81ont carè 58rvicè foT the Ballachuiish GornMu￿rty arKI th6 S￿￿ounding ar8a. The December 2022 Inspection hy the Care lftspecloTaie graded Ihg care ht>me Wllh gradÈ S In ar888 Inspected nam81y w&llb8ing and leadersh5p. wilh the ren7aining Ihree a￿4$ $lill graded al 6. Oay care ttas ftol be8n Insp8cled since 2019 and refflains al 9rade 6. A full rerKwI for all servi￿5 al Abbey1181d Ballacmulish can b8 found al http.1A￿¥car￿nsp8Ctorate com. The charity contsttuè$ lo work very ¢losety with NHS Highland. Health 8nd Soaal Care and Care Inspectorate ttj enwre Ihal hi4h slandar¢J of care is delive￿(1 to older people In the community Fin#n¢lal rèvlew The stslemonl ol financial aclivit*s shows a surplLts for the year of £180.571 12024 £204.4221. At the end of th8 y8ar. the accumuLaied funds amouftied to £4.197.97112024 £4.017,4001. ReséNes pollcy The present level of fun￿ng is adequale io support Ihe coniwiuah.on ol Atsbeyfiald Ballathulish and lh8 Trusle¢5 cot)sider the financial positson ￿quiTe5 conlinyo¢Js mrmrtonng 10 ensure the 50ckty remains viab￿. Intemal linancial controls The Trustee5 are responsib￿ lor thè Society's system of internal fi￿￿¢1& ar￿ havè rov￿We￿ Ils effecliveness from tThformalion provMJed by managemenl slalf. Any sy$lem can provKle reasonable and noi absolute assurance agatnsl maier131 m15slalern?nl or loss. The financial conlToI system within the Society is lundamenlally simple antj appropriaie to the size and ¢omplexily of Ihe org8nisalion 11 In¢lude$ a combina1￿n ol gulai rttviw of finan¢ial ￿sUltS comp8od wilh an aorÈed bud9È1 and authtsri$ation of all expendiluTé> by $enio staff afid the Trustèès. Investn￿￿t polKy Under the memoranolum and 8rt4des of a5wation, the 80Cl8ty has power lo rnakg any investments which th8 Trustees see fit. Alajornsks The TrustÈtrs aclsvoty revtèw the fftaiar nsks which the comp*)y fac8$ and bal￿ve that by maintaining reseprns ot about the current 18ve15. combined with an annual rèvi8w Of *xpèndituf8 and intome Ihey will retsSn control of the finances The tW518es havg also •xaTnmed other ¢)peiational busin•ss iisks laGod by Ihe cornparty and confirm Ihai they have established sy$toms lo mili9ale any sigtuficanl risks Plans for future perlods The Truste￿ w411 ccffjtinue to explwe ¥oble options ￿11 help to increase streams and re(luc* cosls Structure. govemance and managornent Charity coi)sÈituliOTr ai?d goveming do¢ument The charTly Is consliluled a5 a 'Regislered Soc48ly' regi51ered under Ihè co￿peratIve and Communily Benelit Sooeties AGI 2014. The liabilily of m8mbefS Is limiled to £1 Thè soC￿lY was IF¥corporaled wth solely charitsbl objtti$. an¢ Is govemed by 115 rules The company is recogni$8d as a chadly by Ihe Offi¢e ol the Scollish Charity Rogulaior. lis reference numbèr being SC015948. ABBEYFIELD BALLACHULISH SOCIETY LIMITED REPORT OF THE EXECUTIVE CoMMI￿EE FOR THE YEAR EAIDED 30 SEpfEM8ER 2025 Thtr MÈmbers. who are also the Truste&s for ihe purpose of the charity law. and who servvil during the year and up lo the dale of signalure ol Ihe financial slatemenls were. J McLaYen M8E K Marshall S Konnedy D Smil P McCr&ady S Mclnlyre J Moncreiff l Brown Recniitmenl 8nd 8ppoinlm8ntof Members Organi6iilion81 siru¢lii¥F Th8 Members ofthe Executive Commltle6, who are also charity trustees for the purpose ol charity law. The oledfon ol Members to the Commitlee is in atcordarFce with the rule5 of the so￿81y. The maximum number ol Members ai any tim8 15 9. Al each geneT81 rfteeling all Members who have been appoinled by the Members sinte ihe lasl annual genèral meeting 3re requtr8d lo rètire from office. bul are IheTr 8liqible for rÉ-eleclion. Out ol Ihe remaining Mefflb8rs. one- third 1$ required lo relire annually froTn oNice bL*t a￿ el￿dible for reoleciion. Members bring their own skills lo the society and induction consists of becoming familiar with AbbeYI￿ld standards and the r￿U￿reMentS of currenl legislation a5 overseen by the various regL*latory both¢s. Statemeht of Ext¢utlve Committee r•sptsnslbilitles The Executive Crlmmiltee Members. who are 8lso the Trustees of Ab￿YE￿Id Ballachvlish Sociely Limited for the purpose ol eharily law are respons5b￿ for pr8paring the Executive Cotnmiltee Report and Ihe finèn¢ial staiemenls accordan¢e with appli¢able law and Uniled Kingdom Accounting Stsndards IUnil6d Kingdom Generally Accepted Accouniing Pra¢licel. Applic4ble legis18tion requires the Sxècutwe Comrnillee 10 prepa￿ financial statem8nls for each financial year ch give a true and fair view ol the stale of affairs of the So¢iely and of the Incoming resour¢es application ol r¢sour¢es. Inclvding the Income and exp8ndiiure. of the ¢harilabie company for that yea¥ In preparing Ihese financial $18iemenis. Ihe Trustees zre required to, select suitsble attcounling policieg and then apply Iliem coiisiglenlly". obseN8 the melhod$ and principles in the Chariiies SORP. make iudgernenig and e51imaleg Ihal are reasonable ard prudent., and prepare the financial slalemenls on the going ¢oii¢ern basi5 unle55 il 15 inappropriale lo ptesume that the So¢Eely 11 contsnue in operation. The Tru5t8e5 are ￿sPonsible lor keeping adèquate accounting re¢oTds Ihal diyclose with *ason4ble accuracy al any lime Ilie financial p0511ion of the Sociely and enable Iherr io ensure that the financial slalernenls comply with the Charities and Trustee Invosimeni IS¢ollaTrdl Act 2005 8nd the Charilies Accounts Iscotlanél Regvlaiions 2006. They a￿ also responsible lor safeguarding tho a$5ets of the Sociely and hence lor laking reasoTrabl& steps lor Ihe prevention and deieclion ol fraud and Oiher iiregulafilies. AudÉtor The auditors h2et5 Audit Services will be propDsed lor re-appoinlmenl al the lorthcoming AnTrual General M881- ing ABBEYFIELD BALLACHULISH SOCIETY LIMITED REPQRT OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDEO 30 SEPTEMBER 2025 Thi$ *port W85 apprvveLI by the Executive Commrtlee and $1gned on their behall. K Marsh811 Trustee 70 March 2026 ABBEYFIELD BALLACHULISH SOCIETY LIMITED INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ABBEYFIELD BALLACHULISH SOCIETY LIMITED Opinion W# have audited the financial slaternent5 of Abbèyfield 6alla¢hulish Society Liwniled Ilhe 'SorJely I for Ihg y88r ended 30 Seplpmtyer 2025 which comprise th8 slalemenl of financial 2Ctivili&s. the siatemeni of financi31 position. the staiemenl ol cash flows and Doles lo the financial ststÈmÈnts. Including significanl a¢counliny polici&5. The financial reporting Iramework that has been applied in their preparation Is applicable law and Unile.O Kingdom Accounling Standards, including Financial Rèporting Standard 102 The Finanu81 Reportttig Sl&ndard applic*b16 1 the UK and Republi¢ of Irelaiid (Uniied Kingoom Genera15yAc¢epred AG¢ountin9 Practic81 In our opinion. the financi81 stalementS.- glv& s true and fair view of the slate ol the Sotiéty's affdirs as at 30 Soptemt)01 2026 and of trts incoming ¥e50ure88 and appliLaii0n of re.8ourcÉ5 for the year then ended., hève been propeAy prepared In accordance wllh United Kingdom Generally Ac¢epled Accounling Practice.. and have been prepared In accordance wilh the requiiemenls of Ilie Co-operaiive and Cornmunilies Benefit Societies Acl 2014. the Chari11*s and Trustees Inv8Stmeni Iscoiiandl A¢1 2005 and ttgulalion 8 of Ihe Ch8fi15es Accour*ts IScc113ndl Regulaliofts 2006 las amendedi Ba$1$ for opinion Vve conducted our audil in &ccordan¢e wilh Intemational $13ndar4s on Audiiing IUKI IISAS IUKII and &pplicablÈ law. Our responsibililies under those slandaFds are further doscribed In the Audjtors rospoijsibilili85 for Ihe oudit of thÈ linanc131 slaiements section ol our reporl We are Independent of the Soaety In actrordence with the elhi¢al requiremenis that 8re ielevanl to our audit of Ihe Iinancial s18temenls In tho UK. including the FRC'S Eth￿al Slartdard we havc fulfilled Dur other elhi¢al responsibilities In accorcfance wilh Ihese reqviremenls. We believe that the aiiijil evidonGe we have tsbtain￿ Is tsuffi¢ièni and appropri8le lo provide a ba51s for oui opinion. Conclusior¢5 relatin9 10 going In auditing Ihe financial statemen15, we have wncliided that the Executive Comrnitt¢¢ use of the going COnGem basis of Accounting in the preparation of the fiiian¢ial slatemenis Is appfopriaie Bas8d on the work we havé gerformtsd. we have nol Identified any maieri31 Uncerta￿￿tIeS relating lo events or conditions Ihal. Individually ￿ coll8ctively. may cast slgnificanl (Joubl on Ihe Soci8ly's 8bilily to contitsuè as a going concern for a ￿n0d of at least Iwelve months Irom wherF the financial slatemei)18 are authofi5ed for Issue Our teswn$ibililiÈs g*nd the responsibilitles of Ihe Executive Ctsmmittee Wih respoct to going concern are describod In Ihe relevant secltons of this report. IXhtrT Inl¢>rmatlon The other illlorrnalion ¢omprisÈ% tlip. 1nformation included in the annual report other than Me finan¢ial siatements and our audiloi's reporl Ihefeon. The EKe¢ulive Cotsimillee are responsible lof lh& olher Inform3lion conlainerl wilhin thè arTrThual fePDrt Our opinion on the financidl si**emenl% do*.$ not trnv￿r thè olhpf InformalK)n and wo drj not expFes5 any fomi of assurance con¢lusioTr Ih*rÈon. Our responsibility 15 Ic read Ihe othef Information and. In doing so. constder whtlhèr Ihe olhei irkformaiion is maieria15y inconststenl wilh the financial slal8m8nis or our know5ed90 obtained In IhÈ course ol the audil, or othenwise appears lo bÈ materially misslal8d. If we identify such malenal inconsistencies or apparent material misstal8rrenlS, we are require(1 10 4Jetermints whelhei this gives risg lo a rnalerial misstalemeni in Ihe financ4al 51aternents themselves If. based on the wurk we have performed. we condude thai there Is a malerial missiaiernènt of this olh¢r information. w6 a￿ required to report that fact. We have nothing lo repoTi in Ihis regard. ABBEYFIELD BALLACHULISH SOCIETY LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUEDI TO THE TRUSTEES OF ABBEYFIELD BALLACHULISH SOCIETY LIMITED Matters on whlch we are rèquir8d to rsport by ex￿pIlO￿ We have nothing io report in re$pe¢l of the following matters where Ihe Co-operative i1[￿ Cofftrnunily Beneflt Socie1185 Act 2014 and Ihe Charities Accounts (Scollandl Regtslalions 2006 las amendedl requires u$ lo report lo you tf. in Ouf opillion.. lh8 inf0rrylat￿n glven in lh6 finan¢i#l $talomenls 1$ inconss&iÈnl ¢n any material resp8Ct w*lh the Executiv8 Committee Feport". or proper accounting recoids have not been kept. or the financial slAiernenls a￿ not in ggreement wilh the ac¢ounling re¢￿d5". or we have nol recèived the informaiion and explanations we require for oijr aud*l. R•spon6ib¢lities of Tru5te8s A5 explained more lully in Ihe 51alernenl ol Executive Cornmillee re5ponsibililies. the IAembers, who afe also lh8 TTusI885 ol th8 Soaely for the purpose of charity law. afe responsible for Ihe preparation of Ihe financial $ialem$nls and for beitsg satisfied that they give a Iiue and fair view. alld for such inlemal control 8$ the Execulive Commiiiee determine is necèssary lo enable th& preparalion of financial sla19ment5 Ihal ale Iree from material misstsiemtnl. whether due to fw8ud or error. In prep*nng the financial 8lsl&ments. the f Kecutive Committee are re5poDsible lor ' 8ssessing the Sociely s ability to conlinue as a goiry Concern. disclosing as applKable, matters related 10 going concern and using the going concern basis of accounting thè Exe¢vlivÈ Comrnitiee either inlend to liquidale the kniety or lo cease operations. or have no r631istic allÈmative but lo do s Auditorfs re5ponsibilitios fof Ihe audlt of the finaneFal stalements have been appointed as audilor under Section 4411 Ilcl of Ihe Charitie5 and Trustee Investment (Scotlandi AGI 2005 and rèport in accoldan￿ with th8 Act and reSpv3nl r&9ulalK?ns made or having ette¢i thereunior. Our objectives are io obtain reasonable assur3nGe about whelher the linancial statements as 8 whole are free Irot materi81 misstaiemèni. whelhÈr due to fraud or erroF, and to Issue an audilor's report thal includes our opinion. Reasonable assuran￿ Is a high lèvol of assur8nce but 13 not a guarantee th31 an èudil conducitd irF accor(JanG8 wilh ISAS IUKI will always detect a ftialerial misslalemenl when it exists Misstatements can arise Irom Iraud or error and ara con$idered maten31 if. indivtLlually Of In the aggregate. they COU￿ rÉa$onotly bo ¢xpect8d lo inffu8ne8 the economic Oecisions of us*rs iaken orp the bès15 of these financial slalement5 A furiher clescnplioTr of our responsibilit18s is available on the Flnan¢ial Reporting Council's website al.. hllPS-11 www.frc org uklauditorsrespDnsibililie$. This Ilescriplion forw5 part of our budilor's report. ABBEYFIELD BALLACHULISH SOCIETY LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ABBEYFIELD BALLACHULISH SOCIETY LIMITED Extent to whl¢h the audlt wa5 considèred capablè ot detÈctin9 irreyularities, includin9 fraud Irregularities. Including Ifaud. are Inslances of non-LomplIai)￿ with laws and regulaiions We design procedures in Fine with our resptsnsibililies. oulline(J above and on the Financial Reporfing Council s web5ile. 10 dètecl material misslal¢menis in re5peEI ol irregularities inclu4iny fraud. We obtain and update our undetstallding of the entity, ils athNitiès, ts ¢oolrol environment. and likely futur8 devolopmenis intluding In relation lo lh& legal and regulJtory fiatnework applicable and how the entity is complwng th thai framework. Based on this understanding. we identify and assess the risks ol material mis$talemenl of th6 fin8ncial slÈlemenls. whether due to fraud or Èrror. dgsi9n and perform audit proce£lufes reSp(￿sI￿e to those risks. and obtain audit evideiio that 15 suff￿¢le￿I and appropiiaie lo prowite a basis for our opinion This Includè5 consideration ol the nsk of acts by the enlily Ihal were contrary to appli¢atslo laws and r&gL41at￿n$. Including fraud. In response to the fisk of irregularites and non-complianGe Wilh laws and regulations. Includlng fraué. wq designed Ptr>¢¢dures which IncluL%ed." Enquiry of managemenl and Ihosè Charged with govèrnance around actual and pot8nty31 liligalion and claims as well as a¢iual, susp8¢led and alleged trau¢J., Rpvi8wing ￿lD￿leS of mp.eting5 of those rh3rg8d with 9OVefnan¢e. Ass&ssin9 Ihe eKl8nl of compllancs with lh8 laws rÈgularions considered lo have a dired malÈrial 8ffècl on Ihp financsal staiemèntg or Ihe operations ol thé entsly triough onqulry and Inspection". Reviéwing financial stalomenl dis<.'losure5 and testing to supporting documentation to 85sess compliantt with applicable laws Tegulations.. Performlng auElil work over the risk of managemenl bias anct oveffKle ol contro18. iTrelu¢ing testing of journal enlflfr8 %nd other adjustments IDI appropri3lp.ness. evalualino the business rolionale o151gnificanl Iransaclions outside the normal ¢ourse of busintss and roviowing accounling Èstirnales foF Indicato￿ ol polenttal bias. 8ecaus8 ol Ihè inhorènt lirnilaliDns of an audit, there 18 8 risk that we will nol delecl all Irregularities. including thos leading lo a malèrial tn15slalement In the financial sialemenls 01 non-cornp1ia￿e wilh regulation. This risk Incfeases the more Ihal compliance with a law or regulation ￿$ reFnoveO Irom the events afjrj Iransoclittns reflect in the financial stalements, as we will be less likely lo he¢tsme aware of instanGes of notl-compliance The risk of nol detecting a malersal misslèiemeni resulting from fraL+d is higher than for one ￿6￿111nG from error, as fraud may involvg collusson. forgery. inlenlional ornts$ions. misrepresentation$, or Ihe override of internal CDnirol. Use of our roport This reptsrt Is made solely to the sociely'$ mertEbers. as a body, *T% accordan￿ with Sectim 87 of the C{>0￿railVtt an(1 Community 8enelil Socielies Atl 2014. arnd Regulation 10 of the Charities Accounts Iscollandl Regulations 2006. Our audit work h8s bèèn undertbktn so thal we mighl $tète lo the society those matters we are required lo stsle t() Il In an audilois, rewrt and for no olher purpose To the fullèst exlenl periTritled law. wp do not ac￿p1 o¥ assumè resfy)nS4bi￿lIy tr> anyofie other than the society for our 8udit work. lor this réport. or lor the opinions Y4e hove fom7ed. Ai¢t¥ Audlt SeT¥i¢e$ ststutory Auditor Chartorèd Accountants 1 fitanlum Kln9'$ Inch Place Rènlrew PA4 8WF 10 March 2026 Ln ￿ ¢7> 0 2¥ * ¢ •ry ctho i ¢0 Lys rji w? 10 tsi 0£> ABBEYFIELD BALLACHULISH SOCIETY LIMITED STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025 2025 2024 Note5 Hxed assets Tangible a55elS 12 3,565.345 3.595.179 Current ass•¢¥ Slock% Debtors Investments CAsh 8t baok and in hand 14 15 16 900 26.424 308.668 688.787 900 37.254 788.446 1,024.777 826.600 Cr8dltors'. amount8 falling due wlthln on¢ year 1269.0141 1264.2611 Net curr•nt a$S•ts 755.763 562.349 Total assets less curr•nt Ilabllitigs 4.321.108 4.157.528 Crodilor5.' amounts lalllno duè after mor• than one year 19 1123.1371 1140.1281 Not ass•t# 4.197.971 4.017.400 The funds of the So¢lèty Reslricled Income funds Unrestricted lund5- ger*fal Unrestricted funds- dewgftaled 22 24 23 2.696.404 1.273.843 227.724 2.6￿.404 1.091.761 229.235 4.197.971 4.017.400 The fin8nctal slaternents were approvefl and auth(¥¥s•d for issue by Ihè Executive Cornmilee on 10 Mafch 2026 and swJned on their behalf by. K Marshall Truslee Trustee 1D ABBEYFIELD BALLACHULISH SOCIETY LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2025 2024 Note6 Cash flows Irom operallng activiti•s C88h generated from operations 27 229,851 0.099 InY•stlllg aCtlvttlfr$ Pvrchase of l*ngible fixed 8ssels ProLeÈds from disposal of iangible. fixed assets PurGhase of Invesitnenis Inveslmenl Incoine rece1ved 120.6211 181.1991 218 1308.6661 1fj.544 4.706 14.899 N•t ¢a$h u$*d In Inv*sllng a¢tivltl•$ 1312.5251 161.5941 Financing #Glivitlgs Repayment of borrow1ngS Repayment of bank loans 16.9691 117.8031 116.9851 Ngt cash u88d In financlng actlvitÈ8s 118,9851 124.5921 N?1 IfJecreasellln6feèse in ¢ash and cash oqulvalgnts 199 6591 203.913 Casli and ¢ash equivalents al beginning ol yèar 788.446 584.533 Cash and cash equlvalents at end of year 688.787 788.446 ABBEYFIELD BALLACHULISH SOCIETY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Accountiny polieÉ•s Charfty Inbrm•tlon ThÈ socialy is registered undar the Co-opÈralivo and Community 88nef*l Societies A¢1 2014. Ils registergd society number is 2124RS. li is a150 a Scottish Tegisiered charity, ¥e9islered numbèr SC015946. Its registered and operational address 1$ Park Road. 8allachulish. Hiuhland. PH49 4JS, It principal aclivily to provide nursing cafe. residenti81 care, day car¢ and gener31 housing for older people ai Abbéylield House. Pbrk Road. B8lluachulish. 1.1 A¢¢ouftting convention The financial sl8iemenis have bèèn prepared in accordance wllh the SoLièlrf$ governing documènt. the Co. operative anrt Community Ben8fil Societie5 AGI 2014, Charities and Trustee Invesimenl IScotl3ndl Act 2005. the Cha*iies Ac¢ounls Iscotlandl Regulatioris 2006. FRS 102 "The FinAncial Reporting Staiid8rd applicable in ihe UK ènd R8pubfic of Irelantl" and the Charil18s SORP "Ac¢ouniing and Reportin9 by Charities". Slafetnent of Recommended PrYcti￿ applicable lo charities preparing their account5 in accordan￿ Wilh the Financial Reportin9 S12nd*rd applicable in the UK and Republtc of Ireland IFRS 1021" The Society Is a Publrc Benefil Entity a5 defifted by FRS 102. Thè linancial Statements ère prepared in sterfing. which is th& fun¢lional currency of Ihe Society. Monetary amounts *n Ih05e financial stalÈméftis ar8 Tounded to the n&aresl £. The linancial statements have bèèn prèpared under the hisiorfeal COEI convenlon. The princapal ac¢ounling policies 8doplod are $8t out b810w. 1.2 Gdng eontern At the Iitne of approvirig the finanaal stal8menls. the Exècut￿* Committee have 8 reaswble expectation that the so￿ety ha$ adequate resour¢8s lo wlinue In operational exislence tor the foreseeable I￿lu￿è. Thus the Executive Coffimillee Continue lo adopt lh8 going concèm basis of accounting In prepaling the financial stalemenls. 1.3 Charitable fund$ Unreslricled funds are èv8ilable lor use ai the discretion of Ihe Executive Comrnitlee in furtherance ol Iheir charit3lle 04'ecliv6s. Designat8d funds are unre5tri¢l$d which Iho Excutivee Comrnillee have decid8d al their dIscret￿n lo set asiLte lo use for specifiG pulpo$È RestriciÈd funds are subj'ect lo specific Condilons by donors or grantors as 10 how they may be used. The purposes and uses of the ￿Stn¢ted funds are s¢1 oui In l*e notes to the financial slatemenis. ErKlowrnent funds are siibjeel lo spÈ¢lft¢ condEtion5 by donors that the ¢apital musl be mathtained by the Society 1.4 Ineom8 Income is rtcognisert when Ihé Sociely is legally èniiiied lo it aflel any performance coThdibons have been met. the 8rnounls Can be measured reliably. and it is probable Ihal incorne will be received. Cash donalions alè ￿¢0￿nised Dn rèceipt Other donalions are rècognised on¢e the SOc￿lY has been r*otified of the donation, unless performan¢e condilions require rJeleiral of the amount In¢ome lax Fecoverablo In relation lo Oonalion5 received un(SeT Gift Aid or deeds of coveTsanl is rpcogn15ed al ihe timè of lh8 donation. Legaoes aTe recognffjed tsn receipt or othew$e sf the Soc*ty has been notified of an impending disiributioft. ltte aFnounl Is knwn. and receipl is expocied. 11 the amouni Is not known. the legacy i% treated 3s a Loniingeni ass&l. ABBEYFIELD BALLACHULISH SOCIETY LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 A¢¢ountlng poll¢l•$ ICOY¥tlnu¢dl Housing 3CCOtnmodatK)n 1$ InconTrÈ rg.ceived durtng year genef81 hou5vTrg Nurs4ng and residen1￿1 care TÈPTestnls the amounls charged for nursing. rtsrtl¥nli81 and day care services provided In the year. and is reEogni¥ed oil a dplivered basis. Where Ineome Is rec*ived In 8dv8nce. il is d8lerTed iinlll th& crittsria lor incuni6 reGognilion are mel. 1.5 Exp•ndilyr• ExpeTbdilure 15 recognised orKo iherè i& 8 18gal or conslruclive obINjat￿n to Iranster economic benefit lo Ihird party. tl Is probable Ihal a Iransfer of econom*¢ bene15ts will bè required In seitlemeni. and the amounl ol the obliyation can be measured reliably ExpendiluFe 1$ classlfied by aclivity. The costs ol e8ch #divity 8r• maoe up Of the loial of direct costs arKI 5harÈd tosis. In¢luding support costs Involved In underta#ifig ecich a￿l¥lly. Oireci cosis attiibuiable lo a sin91 aeiiv',ly are allocalod diieclly 10 Ihal aclivily Shared costs which Contribute lo rnort than one 3CtNity and $upport cosls which are Dol allribulable lo a 51ngle aciiwity are èpportioned batwten those aclivilies on a basis consistent wth the use ol resources. Contral 5ts1f cosis are a4ocated on tho bags of tim? s￿nI, and ¥Jepfecialw charges a￿ alkjcated on the portion of the a5set"5 115e Stspport ¢osls are Ihose function5 thal asssst the wotk tsf the char#y bul do nol direclly undertake ¢harilable oclivilies Support cosls include back office costs. finance. per50nnel. payroll 8nd governance costs which supporl the thafily's pwrarnmes al￿ a¢iivilio$. These ¢osts 17ave oeen alkxated lo expenditure on chanlab 1.6 TBnglblo fjx•d a55•ts Tangible fixed asseis a￿ initially rneasured at ¢osl an¢J $ubsequenlly measufed al cost ¢Y Valuation, net ol depre￿aLOn and any Jmpairm&nt10sses Deprecialion Is r8¢0gnised so as to wrile ofl Ihe cost or valuation ol ass8ts less thèir r8sidu81 values over Ih8ir useful live5 on the lolk)wing basps. Freehold land and buildings Flxiurés and Iittln9S Moior vehicles nol dèpreci 10:,• and 20Yn slralght lin& b•518 25% rgducing balance ba*s The gain or loss arising on the disposal of 8n assel Is del8rmined as Ihe diffeTèncÈ beiweèn Ihe sa$8 proceed8 and Ihe carrying valu8 of the 8s8el. and Is recognised in the slalemenl of findncwl aclivit*s. Freehold wopeny 1$ nol d•prèciatsd on Ibe groundB Ihb¢ lh* SurJ¢ty'¥ hos a poli¢y of r¢guJtyr pwpwly mainienance and repair 10 ensure rt is not economically or lechnoW￿lty obsolete. 1.7 Impalrmènt of Ilx•d assets Al ea¢h rppDrling end dale. the Society revtews th• carrying amounts of ils iangiblè 3SSèls to determi wh8ther Ih¢re Is any Indicaiion thai those asseis have suffered an Impaim)enl loss If any such indicalion exists. the reeDvefable amounl of a$5el Is estsmaièd in OTder 10 dtsiermine thè exlenl of the impa*rnwnl loss lil onyl. 1.8 st￿￿4 Slocks are stated al the lower of cost and estimated S@llTng prfce less costs lo complele and sell Cosl comprises dired malen41s and wheTe applicable, dir¥cl labour cosis 8ntS overheads thal have tjeen incurred in bfinging the 8toLks to their present locaiion and ¢onilith)n. Iiems hokl fof distribtstit￿ at no or nominal consideraiion are meèsureo th8 lower of re.plaEomeni cosl and c051 Nel re8li$able value the esvmated sellmg price k*s$ all es11rn8ted costs ol wmpletion and costs lo be urred In markeitng. selling and d15tnbulion 13- ABBEYFIELD BALLACHULISH SOCIETY LIMITED NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 AcBountlng pollclv4 IContbnu•dl 1.9 cash and cash equlvalents Cash cash equivfiienis In¢lude ca$h in hand. dep￿15 held ¥t Gall with banks. Dlher shori-temi Ivju fnveslrnents with original rnalurilies ol Ihree monlhs or lèss. 8nd bank owrdrafts. Bank overdrafts aye shown wilhin boffowings In currenl Iiabililies. 1.10 Flnancial 1n4tyuft￿fiIs The Socielv has plecied 10 apply Ihe provision5 01 SeclK)n 11 '8asic Financ1al Instrument8. and SBctiOD 12 'Othef Financial Inslrumenis Issv85 of FRS 102 lo all ol Its financial In$trurnents Fiftan¢ial inslrumenls 3re rècoonised in the Society's balance she81 when the Society becms pety lo Ihe ¢ontraclual piovisions of the Instrument. Financlal assèts and liabilitie$ arg off5el. with thè noi gmounis presented in the frnanci819181em8nl8, when thele is a legally enlorceable righl lo sel ott the recognised amounls and there is an inlenlion io setlle on 8 net ba51$ or lo ￿alise the assei and seiiie the liability simultaneously. Baslc flnancial assets Financial as5els classified as oiher fin8ncis185sels are 518led at fail value wilh any gains or10s8es arising on rlyneasuremeni rocognss¢d In profit OT loss. The nel gain or 108$ recogn$￿d in profil or kxs Incli#Jès any divKlond or Inleresl eamed on the financial assei. Bask Iln4n¢i•l Il•billtiés Basic Iinancial li8bililies. Including cretjllors and bank loans are Initially recognisèd al IraHsactson price unless the arrangement constilules a fln8ncing Iransactson. wh8re Ihè dèbl Instrumeni ss rneasured at the preseni value of the futute paymenls discounted at a market rate of Intero81 Financ￿1 L￿bilIbe$ classified as payable w*thin one year ¥• not amortised. Debt Instruments are subsequently carr￿d at amortisèd ¢031. using thè èff8clive ¢nleresl rate method. Trado c￿￿1￿$ ￿ obli9ations to pay for goods or servi¢e$ that have been acquired in the ordinary Course of operation5 from $upplier5. An￿unts pay3ble are classified as curr*nl liabili1￿$ If paymant Is due wilhin on# year or less. If not, they are presented as non-currenl Iiabililies Tradtr creditors are recognised initially ai transaction price and subsequenlly me8sur•d al amorti$ed cost ustn9 the Èffective iriterest melhod. l)erecognition ol lin&ncl81 Ilèbllirfe$ Financial Iiatyililie$ are deieGognised YA)en the Souelys o)ntra¢tual obligations fjxpi￿ or are diseharged or ¢anc8lled 1.11 Employoe beneflts The cost ol any unugett hojrftsy en11t￿ment Is re¢ognisÈd In the peith In v4h¢h th• enwlty80'$ serv4Ge5 ar• received. T•miinatI￿ benefi15 are ￿CognIse¢j immediatety as an eypense when the Socitiiy is demC￿S1rJb1Y eommittèd l¥n7)inale the eMp￿YMent ol an omptoyee Ot to prowL1e 1erffunat￿n benofrts. 1.12 Retlr•m6nt bènefjls Payments lo defingd conlribution retirement bgnefit s¢hemes are char9ed 8$ an expense as they fall duè. 1.13 Shvrt tsmi inv•simtnts Thès& are short ierm highly I￿uld invesimenls with a Short malurity ￿rIOd from the dal8 of acqui8ilx)n opening of Iho ddposil OT slmilar account These Inve$imenlS are held on 8 plalfoim. m8n8ged by Flagstone Group Lid. 14- ABBEYFIELD BALLACHULISH SOCIETY LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 In¢tsmb from donat4on$ and 18gaci*8 Unrestrictèd funds 2025 Urlrèstrictgd lunds 2024 L)onabon5 and gifts 18.131 1.419 Income from charttab￿ a¢tIvIt￿$ Unrestrlct¢d fvnds 21J25 Unrestricted 2024 Care a¢tivltles Housing Accomirodalion Nursing 8nd residential care 52.757 2,292.521 63.486 2.171,901 2.345.278 2.235.387 Income from investments Llnre5trtcted Unrtstricted lunds funds 2025 2024 Intere51 rec&vablè 18,544 14.899 Othei 1rt¢omo Unr6stricted Unrèstricted fund5 funds 2025 2024 oih8r *ncome 18.940 10.710 15- ABBEYFIELD BALLACHULISH SOCIETY LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED FOR THE YEAR ENDED 30 SEPTEMBER 2025 Expendlture on ¢h•rltable •Cllvllhs Car• activit1•8 Cai• actlvities 2024 2025 DlrÈtt f05ts Staff costs D6prgcialion and impairmenl Food and htsu5ehold cost& Ir>5uTance Light and heat Telephone P05tage, slat'onery and adv8rttrSlDg Cleanin9 Swidnes Motor and travel Protective and rnedical equipment Professional fees Ralts ￿lUSe embership and regislrabon Cyclical iepairs and rnainlen8nce 88d debts Bank interèst Other cbadiatle expenditure 1.732.313 50.238 79.915 13.104 120.061 5.300 4,081 24.681 7.052 9.570 24,159 24.486 20,528 11.052 77.427 383 10.844 3,397 1.640.799 43,944 74.695 11,598 92.880 4.427 4.834 21.800 11,627 9,464 14,361 22.656 21.045 11.435 50.058 229 12.205 4.706 2.212.591 2,052.773 Shar¢ of sllPPOrt and 9o¥8rnan¢g cost5 Is•e not¢ Tl Support S.731 5.220 2.218.322 2.057.993 Analy$l$ by lund Unresiricled funds general 2.218.322 2.057,993 Support CDSts allo¢ated to aetlvlllo$ 2025 2024 Governance costs S,731 5.220 Analy$ed b•tw••n-. Care aclivil*es 5.731 5.220 16 ABBEYFIELD BALLACHULISH SOCIETY LIMITED NOTES TO THE FINANCIAL STATEMENTS ICONTINUEOI FOR THE YEAR ENDED 30 SEPTEMBER 2025 Nèt mo¥em*nt in fund¥ 2025 2024 The ntri movément in funds is slated after chargingli¢reditingl'. F&&s payable for the audit of the Ghariiy's financial slalements Depr8eiatityTT of owned tangible fixed assets 5.731 50.238 5220 43.944 Executlv¢ Commltlee None of Ihe Membors of the ExÈcutiv6 Commltlo9 lor any persons ¢tsnno¢ted wllh them) received any remuneration or benefils frorn the Soaety duiiqg the yeor. Mernberfs ?xpen5*5 The SoLiely met Indivlflual expen8tr9 Iiicurred by the Members for seNite5 providtd lo Ihe Soriety during the year by reirnbursemeni of Ihe Members Durin9 Ihp yEar one Member was reiiTrbursed Iravdlin9 ¢xpenses lotalling £71412024- £2611. 10 Employ8v5 The 8verage monthly Trurnber ot ¢M￿OYeeS dunng the year was: 2025 Number 2024 Number 57 57 emplc*yment costs 2025 2024 Wages and salaries Social security c0515 Other pension costs 1,548.394 150.958 329fj1 1.504.181 109.854 26,764 1,732.313 1.640.799 The￿ were no employees whose annval remuneration was more than £60,000. Remunerotion of key managem&nt personnel The trustees con51der the key fflanagemenl personnel of Ihe Society to be the manag8r and office staff whos8 employee beneftls iolal t176 634 12024.E167.8391 11 Taxatlot7 Th¥ ¢ha¥sly is èxempl from taxatioll on ils activiliès beGause all ils tn¢ome is applied for charitable purposes 17 ABBEYFIELD BALLACHULISH SOCIETY LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 IZ Tangible fixed a$¥¢ts Freehold i¥d Flxlvvy? Ond nd buSldln95 MQt v•hi¢l*l Tot41 Cost AI 1 October 2024 Additions Disposals 3.317,248 522.253 20.621 137.5541 57,190 3.896.691 20.621 137.5541 AI 30 September 2025 3,317.248 505 320 57.ISO 3.879.758 Dgpreci8tion and impolrment At l O¢tober 2024 Depreciatton Charged In thE year Eliminalad in respect of disposals 250.755 48.629 137.3361 50.756 1.609 301.511 50.238 137.3361 AI 30 September 2025 262.048 52.365 314.413 Carrying amount At 30 September 2025 3.317.248 243.272 4.825 3.565.345 AI 30 SeplembeT 2024 3,317.248 271.497 6.434 3,595.179 14 Stocks 2025 2024 Foo(J and household consumables 900 15 Debtors 202S 2024 Amounts falling due wFthin one year.. Trade debtors Prepayments and aGcrued irKoJr4e 3.674 22.750 14.312 22.942 26.424 37.254 1fj Curr•nl a$$•t invèstm•nts 2025 2024 Short teTm deposils 308,666 18- ABBEYFIELD 8ALLACHULISH SOCIETY LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 17 Loans ovofdrafts 2025 2021 B8nk loans 141.216 158.201 Pay8ble within one year Payable after onÈ y*ar 18.079 123.137 18.073 140.128 Thp Rrpyal Bank of SGolland 108n ss 88cured by a fifst Standard securrty ovèr Abiwyl'eld House and a l)ond Itoaling GhaTg& ovèr the Soci8ty's assets. 18 Cr8ditors= amounts fallln9 due wlthln one y¢ar 2025 2024 Note$ Bank ltsans Other laxaton and socsal security Deferred income Trade creditors Accrua15 17 18.079 33.159 77.185 48.596 91,995 18.073 21.833 118.030 30.001 76.314 269.014 264.251 19 Creditors: amounts falllng due after more thzn one y•af 2025 2024 Nol•¥ Barjk loans 17 123.137 140.128 20 Def¢rred In¢ome 2025 2Q24 Arising from room lees paid In advanc8 77.185 118.030 Deferred income is includer& ir the financ*1 slalÈmenls as follows.. 2025 2024 Deferred income is included within.. Cu￿￿1 liabilities 77,185 1fja.030 19- ABBEYFIELD BALLACHULISH SOCIETY LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 20 D•f•rr•d Incom• {Contlnu•dl Mo¥em8nls In the year. Deterred Income al 1 October 2024 Roleasèd from plE￿OuS penods ResOur￿S deferred In the year 118.030 1118.0301 77.185 99.125 199. 1251 118.030 Dalèrred Income at 30 Septèrnb8r 2025 77.185 118.030 21 R•tlremerrt benefll schem•s 2025 2024 Defingd contrlbutlon $¢hem•s Charge to profrt or1085 In respect tsl dtrfined cmiribulth)n sthemas 32.961 2fj.764 The Socièty opeTrles a delined contribLtlion pen￿on scheme lor all qualifying employees. Tho assets of the s¢hemÈ ar8 held sepaT3ldy Irom Ihose of Ihe Soaely In an independently administered fund. 22 R08trldod lund$ The reslncted fvnd5 of the charity conipriso the unexp8n(Jed bala￿ of donat￿nS an¢1 grants hdd on INst 5ubJe¢l lo speofic condiii￿5 by donors as to how they may be ￿sad. At 1 Oetober A130 2024 S•pt•mber 2025 Restricted funds 2,696,404 2.696.404 Provlous y•¥r: At 1 October At30 2023 S¢pt•mber 2024 R8slricted reserves 2.696,404 2,696,404 The ￿$￿[W8$ repr8senl lunth'ng re¢erved lo finar￿e th• budding COSI of Ihe S¢xieVs propert*O5. ABBEYFIELD BALLACHULISH SOCIETY LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 23 Unr05trf¢ted tundB- deslgnat•d Designaied funds are unresincttsd funds ol Ihe Souety which Ihe Execulive Commiliee hxvè deGKled al th¢lr dist¢eiion lo $el aside for use for a specific purpose. At l O¢tob•r 2024 Atgo S•ptsmb•r 2025 Oesynat8d Te5eThe Fixed assei roswve 223.191 223,191 4.533 229.235 227.724 Prnvlous y•af'. At 1 October 2023 Transf•r* At30 SW*mb•r Z024 Dosignated r*s8f¥es Fixed asset reserve 223.191 8.059 223.191 12.0151 231.250 12.0151 229.235 Flxèd asset reseThe Donalions and yrants obl8ined for the purthase of Ilxed 8888ts we le￿aSed over the us8lul life ol Ihosfj assets. The arnounl released is eqL¢81 to their annual depreciation th8rge. Do51gnat¢d r•$érva The ¢JesigTrated reserves fepresenl $ums bet a8Kle by the Socvéty's Executive Committe& lo finance rnalor iep8irs as define¢J In Ihè actounliftg poli¢ie$. In recenl yoars tnoy hav• designal•d materwl donalions from sidenls anct Abboyfie￿ Pai$￿Y S FOR THE YEAR ENDED 30 SEPTEMBER 2025 U￿￿trIcI•d fund¥ IContlnu•dl Provlous year.. At 1 O¢tob8r 2023 Resour¢os txpendod Transfern At30 Sept•mber 2024 resovrces Ge¢7eral funds 885,324 2.262.415 12.057,9931 2.015 1.091.761 25 Analysis of ngt a$$ot$ between fund Unwstrlct•d Unr•8trlct•d funds funds gene￿1 d•slgnat•d 2025 2025 Rè$trict• fvnds Tot•1 2025 2025 At 30 5•pt•mb•r 202S'. Tangible assets Cuirenl asselsjlliabrfiliasl Long t8rn1 IMtMlIt 864.408 S32.572 1123.1371 4.533 223.191 2.698.404 3.565 345 755,763 1123.1371 1.273.843 227.724 2.896,404 4,197.971 Unr•$tri¢l•d Unr•strlct•d funds funds general d•5ign8led 2024 2024 R•strbCtod lundi Total 2024 2024 At 30 Sept•mb•r 2024.. Tangible assels Currènt assetsllliabilili•s1 Lonu ￿rffl liabili1￿S 892.731 339.158 1140.1281 6,044 223.191 2.696.404 3,595,179 562,349 1140.1281 1.091.761 229.235 2,696.404 4.017.400 26 R•lated party trBnJactlons Thors w•r• no disclosable rdaled party transaclions dunng the yo8r 12024- none). ABBEYFIELD BALLACHULISH SOCIETY LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 27 Cash g•nOrat￿ Irom operations 2025 2024 SLwplu$ for yeai 180.571 204.422 Adlustm•ms for. Investinenl Income recognised In slaternenl of finan¢ial a￿1￿￿tle& Depte¢tat4)n 8nd Imp8imLèni ol tangtble lixed awt$ 116 $441 50.238 114.8991 43.944 Mov•monts In worklng caplt#l: Decrease In Llèbtor5 Increase in credilors (D￿reaS￿￿1nC1$a￿ in doferfgd 10.829 45.602 140.8451 23.171 14.556 18.905 Cash g¢nerated from opera¢lon¥ 229.851 290.099 28 Analy54s of changes in funds At l Qciobpr 2024 C•xh AI 30 S•plwnb•r 2015 Cash at bank and In hand 788,446 199,6591 688.787 Loans falling due within one yoBr Loans f￿ling due after more than one yèar It8.0731 1140.1281 161 16.991 118.0791 1123.1371 630245 182.6741 547.571