ISLAY & JURA COMMUP4TfY EERPRISE TRUST FOR THE YEAR ENDED 31 JANUARY 21)25 Charity SC024858
awtiyNoSC024151 VOR THEVL4R ENDED31sfJANUARY2•25
COMPANY IhTORMATJON StNe4ts PE19 IER Ilk oltJlw PA437JJ
ANf4VAL AEPOKTOFTHL DIRECItIJLSANDTRusfEFS lthYdJ 2024.
ISLAYJURA COMMvNrTY eYrEPPWETRUST FOR THEYFARENDED31STJAP4lJAAY2•2S £19343 Tothl fwb154¢ th¢)wre4xI w¢r¢£527.116oftith£49105? £35.059weR¥qwl
FOR THE YIARENDEJJ 3ISTJANVARY 2125 %18ntd b) Drd.'r of 1heF1.d Orin[te$ and Is lig
IYDEPENDETn EXAMINERS REPORT TO THE IRUnEFSOV IUY & JLRA COMMU¥ fKfERPRtSE TKusr FOR niE YEAR FNDED31STJANUARY2023 I rewrt ¢Mtheac(UOfthtcthlPLY fortheyeAteth JI Jw2025. thicb Set0 thPA8es ¥1015 re5wn571 >le forthE prcpardlion of the&%)Urts in thettrnts oftheCknits d Tn1¢£ Inve5ttnert Iscoikndl Act 2(K)5 aThdtheCh¥ilits Acc(w#ts ISeot1dl RwlatirxL8 2006 Th¢ ¢haritv trustees corLsidcrthatthe TEquircllthof ReBu]iM 10111 (al to(¢)of the 2( Acwwits RwLLatwdots not apply. Iti5 my rtSPOJL8ibdity toexlthitte the vcoullts&8 te4i#MJ wjdersethn 4411) (tl oftheAci atht to state mattrts IVe¢0e wrny atienti BJb of thdeFodeoieumiier My cxamirtion 13 carticd with I l QfthF2006A1IYRr1U1dln An¢xrninotion Incl ar¢>i¢wof the TK4Ydsk¢p byth¢Ch•Fity and a¢ompNri5on ofthe K¢owits presert wth thos¢ recor& kat50 inclthcomid¢Trtion wius¥al iems or disclotI in the iccouni and seeksexr1anAti frLKn thr tru5tee5 C4)ncerringbny Sh ThAltery. Thc woccdwc5 uThJcrtakm d rKé provid¢ ] tht •ideKeth&tWYM]Id br ruw1redforanyl[ IDdep¢Dd¢D¢ ex•wiU¢$11IebI In th¢ couw ofmy cxaminatw rLO h•s¢xKnrtowy4lt¢DIiThL Jd sedion 44(IXA) of th2 2(K15 Act. and ofthe 2006 AccowÈts Regul*ion5 h8Ye Mt beth met or (2110 which. IN my opinioN 8ll¢mion should dravm n or(krwfn•b]¢ of the A¢¢¢Junts ¢ob¢ r¢a¢h¢ Ansiee Ground Flo0 Unit4EJtonCourt Colmworth Bll]s P FAion SociKx C8o)tr¢ PE198F
ISLAY & JURA COMMuNfrY ElfERPlusE TRUST STATEMENT OF FINANCIAL AcfiviTIFS INCORPORATING AN INCOME AND EXPENDITURE ACCOU FOR THE YEAR Ei¥DED 31ST JAf4UARY 2OZ5 T•t Ttyts] Not FuDd• 2025 2024 INCOMING RESOURCES Ineomlttt rtjottrtes fr• generated Dop¢10 mdlegJcieJ Donations 320 320 80.320 Dividends Inieresi Rtteived 15,581 10244 15.581 10244 25.766 74 TOTAL INCOMING RESOURCLS 26,145 26,145 106.160 RESOURCES EXPENDED Charitsble Activities 32.wl 32,860 20,680 TOTAL RESOURCES EXPENDED 32,8fKI 32,860 20,680 NET INCOMING RESOURCES BEFORE TRANSFERS (6.7151 (6.715} 85.480 TRANSFERS I8,0(• (18,060) NET INCOMING RESOURCFS BEFORE OTHER RECOGNISED GN8 AND I IJ45 (18.060) (6,715) 85.480 CAlflSILOSSES OLY IfivESTMEfI13 Galw$$ ¢)n Sa]¢ of inv¢stsn¢nts 2.787 23.173 25.960 2.787 23,173 25.960 (1,502) (29238) (30.740} NET MOTrTMENT IN FUNDS 11345 19245 54.740 TOTAL FUNDS AT 31 JANUARY 2024 23.714 484.157 507,871 453.131 TOTAL Fuf4DSAT31 JANUARY 2025 35.059 492.057 527.116 507.871
Pa£e 7 ISLAY & JURA COMMUNITY Ef4TERPRL8E TRU BALANCE SHEET AS AT 3{ JANUARY 2025 N•¢¢ 21125 21124 FIXED ASSETS Investments 492.057 484.157 CURREYT ASSETS Cath at bank and in hand 35.539 35.539 24,194 24,194 CREDITORS: knouttts d ithlth one yer 480 480 35.059 527,116 23,714 507,871 NET ASSETS REPRESEFITED BY: Investm} Funds Unregtricted4nd desipted fiu¥Js li li 492.057 35Jl59 484.157 TOTAL FUNDS £527.116 £507.87] Tr Financia] StsicmrN5 7 wryE appvvrd Tr¢3 OD Trustee
NOTES TOTHE FINANCIALSTATEMEIYTS FOR THE YEAR ElED 31STJANiIARY 2025 l AccouNrtNG POLICIES 1.1 Bsb of xttouDthIi ¢ff1¥¢ l 3thu2j9. Unrestricted 8T¢ availabl¢ forusÈ¥ thed1S¢ttOrthttsi of (lTrWV¢5 of the charity. Unttstiictd include rrva1uatl( restare of invcsimE4 a55ets al matht nJu¢ olan apppal IJ IlleorniDt IItYOUTee5 applied in ptrtjcularcc8Orle5of irKom¢'. Vvlwilary 15 rt¢tiv¢d by d¢wiws and is I14j in IDth¢StstttO( FiDwi•I A¢tivities WI t¢ceivabl¢. Inv¢stsh¢ot ULclthd &%rettiv4bl IA Exp¢oth4 wbicb LXDllOt be fijlly twovcted aBd is trFKrtd &8 w ofthe eXtthlitO IE rel Ch8titsbl¢ ¢xwdittJte comprises those (4)sts uKUrT by Ihech8rity inth¢ d¢liwy of its aaivitiesgrdservic for its bcnefici3ries. JI inc]th ith o)5¢S tblt b¢4ll(K4dditt4* wswthaLlivilic5 andtlKwc4J5ts of the cllY iDclude I111 fe 1.5 IDveslmtnts
Py9 NOTFSTO THE FINATriCtAL STATEMENTS FOR THE YEAR ENDED 31SfJAF4UARY 1025 2 DONATIONS AI¥D LECACtES Totsl T•tal Mi55 Mary MoTf>sQll 2(Kl 2(X IH and EA Gilli¢9 120 J2Q 120 320 120 80,320 3 INVESTMEI¥TS Uwrrstri¢t¢4 2025 Totsl Totsl 25.766 74 25.840 15,581 10.244 25,825 Bank Ini¢resE 10.244 25.825 4 BISOURCES EXPENDED Totsl Total Cb•ritsbltA¢tiYitwJ Gyani pd w lslay & JWacclty Fwlqe Health check St1 for 1slay& JwJCLYtmUlliLy F•1 72 GovernnctCosts Atc(Mthtsrtt Custody Chx8c5 Bankcharyes 480 680 20.680 318tii S TRANSFERS 202S T•tsJ 129.708 50.0 79.708 18,000 18.0( 18.060 6 TRUSTEE REMUNERATIOI¥ a RELATED PARTYTRAI¥SACll0tr4S NI) To¢¢$ wv¢r¥nth)¢r•ttd in th¢yt¥(2024 £Nill No¢xp¢nxsvc rcimtaxdtoTnKcs ulthey{20I4 £Ni]I ttan5a¢tiffl¢Dtct•] in¢oby thvrhmtyknzTh&YrOOz4 £Nill
ISLAY & JURA COMMUNITY ENTERPRISE TRUST NOTES TO THE mANCIALsfATEME FOR THE YEAR ENDED 31 JANUARY 2025 ADJUSTMENT IN THE MARKET VALUE OF INVL¥fMEfm HELD 2025 2•24 Mark¢t value atthe stsrtof tr y Additions in year- at ¢c Di$p)sab in year. ¢051 484.157 435.190 129.708 51,502 513.396 29238 4H157 15272 46&885 23.173 4941157 Market value arthe eThl of thcyear 7 MARKET VALUE OF INVEsfMENIS HELD Th¢ m•rk¢t value of th¢ inv¢sim¢nts held •tth¢ fu4111ycd 5 follow&" 2025 MArk¢¢ 2024 Mrket Value Cwt C• Edinburgh TtU5t pk 5.66513,7(K) in 20151 ordujary of 25p exh Hendersons Far Ea IOme Tnm pk 11.610 OTdiDary NPV yhaTC5 Mwrny InrDationai Tnm pl 7.43914295 in 20231 ordiw Sha of 25p exh sCtish kncriun Inv¥lmentCo. plc 6.700 orditiary sham of 25pea( Aberdeen Asiati lJKome Furtd Limited 10.800 ordinary NPV tha Hendersons Iniemationa] 1rKOmeThPIc 20.750 OTdÉtwy NPV shaTC5 25.141 43.337 25.141 38.182 34.Ol9 701 34.019 23.859 6&594 319gJ 59.824 35.108 10.566 34.036 13.048 24.510 13,702 21,222 24.817 35275 24.817 32.993 2.220 Ord GBP 10.667p S¢hrodcr Ors¢nt•i Income Fund Limitrd 15,58018,900 ill 20151 Ordiw shatesof Ip exh StaNlaTd Chartered 100.000 5.125Y• SubNTS LWOJ4 Bxtclays BatLk plc 48.0fy) 5.75Y• SB KfN l419r2026 Ft Japan knliw Co 50,orKI 4.75% SNR EMIN OW12131 JP MorKkn CjAVerkn rrpk 1,173 Ordtnary 5h8Tes of 25p Tritax Eutthx plt 14,333 OrdiDary sbaTes of O.IXII FAf GTeeJKoaf UK Wind pl¢ 5.524 Ordintry sb*es of £0.01 21992 11987 21.9)2 14.865 21764 43.468 21764 38.015 107.692 97.927 107.692 97.693 49J77 49.YJ9 49J77 So.8 47J97 49J(Kl 49283 50.315 7.635 7.695 7037 7,424 7.638 39&141 415.753 484157
P#tr 11 ISLAY & IURA COMMUNITY ENTERISE TRUST NOTLSTO THE mANCJALSTATEMErfrs FOR THE YEAR ENDED 31Sf JANUARY 2025 8 DEBTORS 2025 2•24 Dividend D CREDTTORS: AMoiJf4TS FALLING DUE WITHIN ONE 2025 2024 10 ANALYSIS OF NET A&SETS BMVEEN FUNDS GtBerl I•ve¥tme•t FUD Total Fuid IntsngiThle fixed As%etq Currem Ass¢ts Curtwtt Liabtlitses 491057 492.057 35.539 480 527.116 35539 480 35.059 491057 11 MOVEMENT IN Fti14DS A¢ 11¢ F¢b 2•24 At RMo•rttJ R#o4rus Trth 3A*t J#n 2S General Fvnd5 Inve5tsDcnl Funds Total UDr¢strict¢d FllDds 23.714 484,157 507.871 26.145 25.9f4J 52.105 32.8 18.lJ60 35.059 18.060 O 492,057 32.860 527.116 Totsl Fun 507.871 52.105 32.860 527.116