ISLAY & JURA COMMUP4TfY E￿ERPRISE 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
lthY￿dJ
2024.

ISLAY*JURA COMMvNrTY eYrEPPWETRUST
FOR THEYFARENDED31STJAP4lJAAY2•2S
£19343
Tothl fwb154¢ th¢)wre4xI w¢r¢£527.116of*tith£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(￿U￿OfthtcthlPLY fortheyeAteth JI J*w2025. *thicb ￿ Set0￿ thPA8es
¥1015
re5wn571 >le forthE prcpardlion of the￿&%)Urts in thettrnts oftheCknit*s *d
Tn￿1¢£ Inve5ttnert Iscoikndl Act 2(K)5 aThdtheCh¥ilits Acc(w#ts ISeot1￿dl RwlatirxL8 2006
Th¢ ¢haritv trustees corLsidcrthatthe TEquircll*thof ReBu]*iM 10111 (al to(¢)of the 2(
Acwwits RwLLatwdots not apply. Iti5 my rtSPOJL8ibdity toexlthitte the v*coullts&8 te4i#MJ
wjdersethn 4411) (tl oftheAci atht to state mattrts I￿Ve¢0￿e wrny atienti
B*Jb of thdeF*odeoieumiier*
My cxamir*tion 13 carticd with I l QfthF2006A￿1IY￿Rr1U1dl￿n
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
disclo￿tI in the iccouni and seeksexr1anAti￿ frLKn thr tru5tee5 C4)ncerringbny S￿h ThAltery.
Thc woccdwc5 uThJcrtakm d* rKé provid¢ ￿] tht •ideKeth&tWYM]Id br ruw1redforany￿l[
IDdep¢Dd¢D¢ ex•wiU¢￿$11￿Ie￿￿bI
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 Flo￿0￿
Unit4EJtonCourt
Colmworth B￿ll]￿s P
FAion SociKx
C8o)tr¢ PE198F

ISLAY & JURA COMMuNfrY El￿fERPlusE 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 G￿N8 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 ye*r
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 El￿ED 31STJANiIARY 2025
l AccouNrtNG POLICIES
1.1 B*sb of xttouDthIi
¢ff￿1¥¢ l 3thu￿2￿j9.
Unrestricted 8T¢ availabl¢ forusÈ¥ thed1S¢tt￿Ortht￿￿tsi￿ of (lTrWV¢5
of the charity. Unttstiictd include rrva1uatl(￿ restare￿ of invcsimE4
a55ets al matht nJu¢
olan apppal
IJ IlleorniDt IItYOUTee5
applied in ptrtjcularc￿c8Orle5of irKom¢'.
Vvlwilary 15 rt¢tiv¢d by d¢wiws and is I￿14￿j in IDth¢Ststtt￿￿O( 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 eXtthli￿tO 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(K4*dditt4* wswthaLlivilic5 andtlKwc4J5ts
of the c￿llY iDclude I￿111 fe
1.5 IDveslmtnts

P*y9
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 p￿d w lslay & JWacc￿l￿￿￿￿ty Fwlqe
Health check St1￿ for 1slay& JwJCLYtmUlliLy F•1
72
Govern*nctCosts
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¢nxs*vc rcimtaxdtoTnK*cs
ulthey￿{20I4 £Ni]I
ttan5a¢tiffl¢Dtct•] in¢oby thvrhmtyknzTh￿&Y￿rOOz4 £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¢ fu4￿111y￿c￿d *5 follow&"
2025
MArk¢¢
2024
M*rket
Value
Cwt
C•
Edinburgh TtU5t pk
5.66513,7(K) in 20151 ordujary of 25p exh
Hendersons Far Ea* I￿Ome Tnm pk
11.610 OTdiDary NPV yhaTC5
Mwrny In*rDationai Tnm pl
7.43914295 in 20231 ordiw Sha￿ of 25p exh
sC￿tish kncriun Inv¥lmentCo. plc
6.700 orditiary sham of 25pea(*
Aberdeen Asiati lJKome Furtd Limited
10.800 ordinary NPV tha
Hendersons Iniemationa] 1rKOmeTh￿PIc
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
F￿t 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 ENTE￿RISE 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
GtBer*l
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 Tr*th 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