2025-10-31-accounts

st)P REGISTERED COMPANY NUMBER: SC123918 (S¢otlAnd} REGISTERED CHARITY NUMBER: SC017787 Report of the Trustees Atsd Unaudlted FlnAne191 St#tements for the Y•*r Endtd 31 Ortob¢r 202S for New PItsIIKo Communlty Busln¢sJ Umlted SBP Accountants 27 Finlayson Street Fraserburgh Aberdeenshire AB43 9JQ

New PSts1igo Cornmunlty Business L4mited Contents of the Fln411CIAI St4t¢m¢nt8 for the Year Ended 31 Ottober 21125 P&%e Repori of ihe TnJ8teti I to 2 Independent Examlner'8 R¢port St•teJn¢n¢ of FlngntlAI Actlvltlei Blan¢¢ Sheet Nolej to the Fln#ncil St*temeoti 6 to 10 DetAlled Stitement of FlnanelAI Aetfvltlei

New Titsligo Community Bu8ine5s iAmlted Report of the Trustees for the Yewr E￿ded 31 Oetobtr 2025 The tN$tees who are &lso directors of the charity for the purposes of thc Companics Act 2006. pr¢5ent their report WLth the financial statements of the charity for (he year ended 31 October 2Q25. The trustees havc adopred the Provisions of Accountin8 and Reporting by Charities.. Statement of Recommended Practice applicable to Charities preparing their accowiis in accordance with the Financial Reponing Standwd applicable in the UK and Republic of Ir¢land {FRS 1021 leffe¢tive l January 20191, OBJECTIVES AND ACTIVITIES ObJt¢tlve5 and aims Thc objective of the charity is to provide 5UPPOrt for ¢ommunity groups. ACHIEVEMENTS AND PERFORMANCE Chxrltable activiti We coniinue to lease the building the Charity owis at 70 High S(reet. New Pltsllgo. The contract runs until 2027 8Dd is our marn source of income. The Tenants use the building to operate os An Indian restAuraiii, providing E4 welcomed s¢tvic¢ to the community &s well employing local people. Donations ihis year were rnade to a number of IDcal organisations including. the Public HRII. Bowling Club, Laee Club, Two's Group. Pavillion, Mum and Toddlers Group. Rainbow5, Girl Guides, Brommies, Football Club, Junior, Senior and Compllny Se¢iion Boy5 Brigodc. Anchor Boy. Community Council. WRI, Willows and AdvenNrz Children, Entcrtainmeni and the Village Gala. All wer¢ greatly apprccialcd, Seven Trusiees currently remain on the Board. On behalf of the trustee5 Jennifer Gerrard Trustee stRUCTURE. GOVERNANCE AND MANAGEMENT Covernlng document The charity is cortlrolled by its governing documeni. e de￿ of trust, and con5titute5 & limited company, limited by guarAthtee, as defined by the Companies A¢t 2006. RTr:TrTr:RLNCE AND ADMINISTRATIVE DETAILS RtKlslered Company number SCI 23918 IS¢otl8nd) Reglstered Chlrlty number SC017787 Re¥l$iergd uffl¢ 70 High Street New Pitsli80 FrHs¢rburgh Aberdeen5hire AB43 6NL Trn5tees Mrs B White Hous¢wife (resigned 31.10.25) Mrs A Srnith Catering Train¢r Mr5 E K Campbell Clerical Assistant Mrs K A Chapman Housewifc Mrs L A Tiwse tArec¢or Mr5 J E Gerrard Director Ms J Whyte Grocer + Deli Owner Page I

N¢w Pltsllgo Communlry Busluess Umlted Report of the Tru8te¢J for the Year Ended 31 Oetober 2025 REFERENCE AND ADMINISTRATIVE DETAILS Independtllt Ex*mlntr R Birnie FCCA SBP Accountants 27 Finlayson Strcet F￿erb￿￿8h Abcrdecnshire AB43 9JQ Approved by order of the board of trustees on 29 July 2026 and SLgn¢d on its b¢h4lf by.. GéthJ- MT5 J E G¢Trnrd- Trnstee Page 2

Jnd¢p¢ndent ExRrnlner's Rtport to the Trn$tees of New Pitsllgo Communlty Buslne55 Limited I report on ihe ac¢ounts for thc year endtd 31 October 2025 set out on pages four to ten. Resptctfve responslbllltles oftrusteeB and eiamlner Th¢ ¢harity's truste¢s 8r¢ Tesponsible for the preparation of the aecount5 in aceordan¢¢ wirh the terms of thc Charities and Trustce Investment IScot]and) Act 2005 and the Charities Accounts (Scoilandl Regulations 2006 ias amended). The charity's trustees consider that the audit requirement of RegulAiion 1011)lal to (cl of the A¢¢ounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 4411 11¢) of the Act and 10 5(ate whether particular matters have come to my attention. BHsis of the Independenl ¢14mhner's report My examination w&s urried out in accordance with Regulation I l of th¢ Charities Accounts (Scotlandl Regulations 2006. An examination includes a review of the accounting records kept by the charity and a compari50n of the account5 prcsenled with those ¥ecords. It a150 includes consideration of any unusual items or diselosuTCS Ln the accounts. and scckin8 explanations from you as irusiees conccming any such matters. The procedures undenaken do not piovide ill the evidcncc that would bc rcquired in an audii, and consequently I do not express an audit opinion on the view 8iven by thc a￿OUl1ts. Independent ex*mln¢r'y $tgttment In connectlon wth my examinAtion, no matter hfts come to my attention 111 which gives me reasonfftblc cause to believe th&t. in any material r¢5PeC¢. the requirements to kecp accounting records in ac¢ordance with Section 44111181 of ihe 2003 Act and Regulation 4 of the 2006 Accounts Regulations, and to prep&rc account5 wliich accord with th¢ g¢¢oun¢ing records to comply with RegUl￿10n 8 of the 2006 Accounts Re8lllaiions have not been met. or 121 to whi¢h, in my opinion, attention should be drawn in order to enable a proper understanding of the &¢wun¢s to be reached. R Bimie FCCA Thc Association of Chartered Cer 'ried Ac¢ounianis SBP AccniintAnt8 27 Finlay50n Street Fraserburgh Aberdeen5hire AB43 9JQ 29 July 2026 Page 3

New Pltsjigo Communlty Busine55 Limited St8tement of Financlal Actlvlties for the Vesr Ended 31 Oc¢ob¢r 2025 31.10.25 Unrestrlcted fund 31.10.24 Totsl furtds Notes INCOME AND ENDOWMENTS FROM Investment incom¢ 10.642 EXPENDITURE O ChArltabl¢ 4etlvltle$ Donations 4J40 2.600 Other 2th47 3.085 Totsl 7,187 5,685 NET INCOME 3,493 4.9S7 RECONCILIA TION OF FUNDS Toial ￿ThdS brought forward 10&32 201,363 TOTAL FUNDS CARRIED FORWARD 209013 206.320 The notes form part of thtse finantial statements Page 4

New Pitsligo Communlty Busines$ Limited BAl8n¢¢ Sh¢et 31 Octobpr 21125 31.10.25 Unrestrlcttd f￿nd 31.10.24 Total fund5 Notas FIXED ASSETS Tangible &55ets Investment propety 394 154.436 493 154,436 154,830 154,929 CURRENT ASSETS Cash at bank 57,706 54,078 CREDITORS Amounts falling duc wthin one y 12.783) 12,6871 NET CURRENT ASSETS 54,983 51.391 TOT AL A&SETS LLSS CURRENT LIABILITIES 209,813 206.320 NET ASSETS 209013 206,320 FUNDS Unrestrict¢d funds 2119J13 206,320 TOTAL FUNDS 2119013 206.320 The charitable company is enlitled ¢0 exemplion from audit und¢r S¢¢lion 477 of the Companies Aci 2006 for the ycar ended 31 October 202S. The memberj h&ve Trot required th¢ company to obtain an audit of its financial st8iem¢nis for the year ended 31 October 2025 in 8¢¢ordan¢e with Section 476 of the Compfinies Act 2006. The t￿￿¢￿S acknowled8¢ their responsibilities for (al ensuring th* the charitable cornpany keeps accountin8 records that ¢omply Sections 386 and 387 of the Companies Aet 2006 and yILydJ&ii¥ fill￿1¥1￿41 sidleiileii￿ wlilLlI ¥lv¢ # Iru¥ Thlr vlew ofthe S.￿1￿ of affairA of the ehArlrAble comparty a8

t thr end of each linancial year and of its 5urplLfs QT defjcit for each fJnan¢ial year in accordance with the

requirements of Scdion5 394 and 395 and whi¢h othen¥ise cornply with the requtr¢m¢nts of the Companies A¢l 2006 relgting to financial stfytem¢ntS. 50 fDr a5 applicable lo the charitable comphny. {b} Th¢5¢ financial statements have been prepared in accordance with the provision5 applicablc to charitsblc companies subjeet Lo the small companies re8ime. Thc financial stat¢menrs wcre approved by the Board of frusiees and iuthori5ed for issue on 29 July 2026 and were siRned on it5 behalf by.. Mrs J E Gerrdrd- Trustee The notes form part of these financial statements Page S

New Pltsllgo Communlty Buslnoss Limited Notes to the Fln8nci41 Sl4t¢ments for the Year Ended 31 October 202S ACCOUNTING POLICIES B￿1$ of prep4rlng tbe IlnaTrelal statements Tht financial statements of the eharilable company, which is a publi¢ benefit entity under FRS 102. htvt been prepared in accordance with the ChaTilies SORP IFRS 1021 Acrounting and R¢porttng by Charities.. Statement of Recommended Pr8Clice applicable to charities preparing their accounLs in accordance with the Finyn¢ial Rcporting Siandard applicable in the UK and Republic of Ireland IFRS 1021 leifeciive l January 20191.. Financial kcporting Standard 102 'Thc Financial REpoi1ing Standard applicable in the UK and Republic of Ireland, and the Componies Act 2006. The financial Statements have bcen prepared under the historical cost conveniion. Ineome All income is reco8nised in the Si81ement of Financial Accivities once the chariry ha5 entitlement to the fvnds, it is probable that the income will be r¢¢¢ived and the amount can be measured reliably. EApendll￿rC Liabilities are recognis¢d a5 expcnditure as soon as there is a legal or constructiv¢ obligaiion commiuing the charity to that expenditure. IL is probabl¢ th&t A iransfer of economic benefit& will bc required in settlement and the 8rnount of ihe obli8ation cAn be measured reliably. Expendirure is accountcd for on an accruals basis and has been classified under headings that aggre8Rle all cosr relatcd to the catcgory. Where c05t5 cannot be direcily attributed io particular headings ih¢y have been allocated to aciivities on a ba5L5 con515tent with the use of resources. Grants offered subjcct to condirions which have not b¢¢n me¢ at ihe year end datc are noted as a commitment bui noi accrued as expenditure. T4nilble Ilxed #s5ets DeprcciAiion 15 provided ai the following annual rates irt order ¢0 Write off each asset over lis esiimatcd useful life. Equipment Fixtures and fittings Computer equipment 20% on reducing bv4l&nce 20% on redu¢in8 balance 33Yo on cost T&n8ible fixed a$sds are Included a¢ Cos¢ less deprccration gnd impaimieni. The resId￿l value is reassessed dt the end of eèch 2ccounlin8 period. Inve$tmtnt property The investment propety is reported at ¢05t. TAxAtlon The charity is excmpt frc*m ¢orpor4¢ion tu on its charitable activities. Fund #ceouhting Unre5tri¢t¢d fiJnd5 cin bc used in accordance with the charitable objectives At the dis¢retltsrt of the tru$t¢¢5. Restricted funds can only be used for pa11icular restricted purposes within the objects of the charity. R¢5trictions aris¢ when specified by ihe donor or when fund5 are raised for particular restricted purposes. Further explanation of the nacure and purpose of each fijnd is included in the note5 to the financial statements. lJebtor5 and trtdltors r¢c¢fvable Ipgygble wlthln one year Debtors and creditor5 with no slated interest rdte and receivable or payable wthin one year are recorded ai tran￿¢110￿ price. Any IossES arising from impatrmrnt arc recognised in th¢ profit and loss account in other administrative costs. Page 6 ¢ontinued...

New Plt$llgo Commutslty Business tAmited Note5 to the Flnaocll Statements- contffinued ror the Year Ended 31 October 21)25 INVESTMENT INCOME 31.10.25 31.10.24 R¢nis re¢eivcd Property insui'an¢¢ contribution 9,500 1.180 9.500 1,142 10.680 10,642 NET INCOMEIIEXPENDITUREI N¢t income lexpendituitl is ststed after chargintylcreditin81'. 31.111.25 31.10.24 Depreciiiion. owmed assets 123 TRUSTEES, REMUNERATION AND BENEFITS There were no trustee5' remUner￿lOn or other benefits for the yur ended 31 October 2025 nor for ihe y￿r cnded 31 October 2024. Trnrteu, oxptnses There were no ¢rust¢es' expenses paid for the year ended 31 October 2025 nor for the yeEr ertded 31 October 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund IIYCOME AND ENDOWMENTS FROM Investment income 10,642 EXPENDITURE ON Chirltblt Icllvltl Donations 2,600 Other 3,085 Total 5,685 NET INCOME 4.9S7 RECONCILIATION OF FUNDS Total fvnds brought forward 201,363 TOTAL FUNDS CARRIED FORWARD 206,320 Page 7 ¢ontinued...

Neiv Pit51igo cornm￿￿1ty Bu51nt&s ijmlted Nots to the FthAncl81 StAtements- conlinued ror the V¢9r Ended 31 October 2025 TANGIBLE FIXED ASSETS Fixtures and fittings Computer equipment Equipm¢nt Totals COST At l November 2024 and 31 October 2025 3607S 11.594 460 58.929 DEPRECIATION At l November 2024 Chr8c for year 36JSO 65 21,426 34 460 $8,436 99 At 31 Ociober 2Q25 36ffj15 21,460 460 58J35 NET BOOK VALUE At 31 October 2025 261) 394 At 31 October 2024 325 168 493 INVESTME￿ PROPERTY FAIR VALUE Ai l November 2024 and 31 October 2025 154,436 NET BOOK VALUE At 31 October 2025 IS4,436 At 31 October 2024 154,436 The investmenl property is reported ai ori8inal cost. CREDITORS: AMOUNTS WALLING DUE WITHIN ONE YEAR 31.10.25 31.10.24 Accrned VApen8es 2,783 2,687 MOVEMENT IN FU]YDS Noi movement in fijnds At .11.24 At 31.10.25 Unrestricted General fund 206J20 3,493 209013 TOTAL FUNDS 211&320 3,493 2119.813 PAg¢ 8 continucd...

New Pltsllgo Community B￿siNesS Limited Notes to the FIN*nclal Statements- continued ror the Year Ended 31 Octob¢r 2025 MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follows.. In¢oming resources R¢sovrc¢s expended Mov¢m¢nt in funds Unrestricted funds GencrRI fijnd 10,680 (7,187) 3,493 TOTAL FUNDS 10.680 (7.187) 3.493 CornpRr8tlv¢$ for movement In tsnds Net movcmcnt in fvnd5 At At 31.10.24 Unre$trleted ￿TrdI General fvnd 201.363 4,957 206,320 TOTAL Fuf4DS 201,363 4,957 206.320 Comparative net movement irt funds, included in the above are as follows.. Incomin8 resources Resources ¢xpended Moyemeni in funds Unrtstrl¢ted funds General fvnd 10.642 15,685} 4.957 TOTAL FUNDS 10.642 15.6851 4.957 A currellt y¢ar 12 months and prior year 12 months combined position is as follows.. Net movement in funds At 1.11.23 At 31.10.25 Unrestrltttd fvrtds Gencral fund 201.363 8,450 209.813 TOTAL FUNDS 201,363 8.450 209,813 Pag¢ 9 coniinu¢d...

Neryv Pltsllgo Cornmunity Bu$ines8 Lirnittd Notes to the Flnantlal St*tem¢nts- eontlnued for the Y￿r Ended 31 October 2025 MOVEMENT IN FUNDS- contSnued A current year 12 months and prior year 12 months combined net movement in fund5, included in the above are as follow5.. Incoming resources Resources cxpended Movement in ￿Thd$ Unre5trkted funds Gener81 fund 21J22 112,8721 8.450 TOTAL FUNDS 21,322 112,8721 8.450 Th¢ Ge￿1￿1 Fund i5 ￿Sed for all ictivilies of the charity. There ar¢ no other unrestricted or restricted fvnds. io. RELA TED PARTY DISCLOSURES Th¢Te were no relAied party trans￿lI0nS for th¢ year ended 31 Octobcr 2025. Page 10

New Pitgligo Community Busine55 Limited Detalled Staternent of FlnaDCi81 A¢tiYitie5 ror the Year End¢d 31 October 2025 31.10.25 31.10.24 INCOME AND ENDOWMEIYTS Investment Income Rents received Property insurance contribution 9JOO 1.180 9.500 1.142 111,680 10.642 Total Ineomlng Msouyces 111,680 10,642 EXPENDITURE Charltable A¢tlvStles Donation5 4,540 2,600 Other Property repairs & maint¢nance Property insurance 298 1,180 949 1.142 1,478 2,091 Support costs Minagement Sundry expenses Accounlancy Depn of equiprnent Depn of fixtures & fillings 70 1,000 65 34 27 844 42 1,169 994 Total rE50ufc¢5 ¢xp¢nded 7,187 S,685 Net Intom¢ 3A93 4,957 This page does not forni part of the Statutory financial staternent5 Page 11