``` REGISTERED COMPANY NUMBER: SC274276 (Scotland) REGISTERED CHARITY NUMBER: 024876 ``` ## **`REPORT OF THE TRUSTEES AND`** ``` UNAUDITED FINANCIAL STATEMENTS ``` ``` FOR THE YEAR ENDED 31 OCTOBER 2025 ``` ``` FOR ``` ``` NESS SPORTS AND RECREATION ASSOCIATION ``` ``` CIB Services Chartered Accountants ``` ``` 63 Kenneth Street Stornoway Isle of Lewis Western Isles HS1 2DS ``` ``` NESS SPORTS AND RECREATION ASSOCIATION ``` ``` CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 ``` |||**`Page`**|| |---|---|---|---| |**`Report of the Trustees`**|`1`|`to`|`3`| |**`Independent Examiner's Report`**||`4`|| |**`Statement of Financial Activities`**||`5`|| |**`Balance Sheet`**|`6`|`to`|`7`| |**`Notes to the Financial Statements`**|`8`|`to`|`16`| ## **`NESS SPORTS AND RECREATION ASSOCIATION (REGISTERED NUMBER: SC274276)`** ## **`REPORT OF THE TRUSTEES`** ## **`FOR THE YEAR ENDED 31 OCTOBER 2025`** ``` ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreportwiththe financial statementsofthecharityfortheyearended31October2025.ThetrusteeshaveadoptedtheprovisionsofAccounting and ReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewith the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ``` ## **`OBJECTIVES AND ACTIVITIES`** ## **`Objectives and aims`** ``` ThemainobjectiveofthecharityistopromotethebenefitoftheinhabitantsoftheNess,IsleofLewisandthesurroundingarea by advancingeducationandintheinterestsofsocialwelfaretoprovideorassistintheprovisionoffacilitiesforrecreationand other leisure-time occupation so that the conditions of life of the aforementioned inhabitants may be improved. ``` ## **`Significant activities`** ``` Theprincipalactivityofthecharityduringtheyearunderreviewwasthemanagementandadministrationofthe 'Sporsnis' communityfacilityatLionel,Ness,IsleofLewisandtheproductionofthe20-pagefortnightlycommunitynewspaper'fios'.The two lanebowlingalley,mainsportshall,fitnessroom,softplayareaandmeetingroomscontinuetobeagoodsourceofincome. The newspaper in particular has boosted our funds with increased advertising. ``` ## **`Volunteers`** ``` AsSporsnisstrivestobeasuccessful,professionallyrunbusiness,therecontinuestobelessinputfromvolunteersatreception but thecharityreliesheavilyonvolunteermechanicstomaintainthebowlingmachinery.Wearealsofortunatetohavelocal skilled tradesmen who `fix` things free of charge. Some staff and directors continue to freely contribute their time and energy. ``` ## **`ACHIEVEMENTS AND PERFORMANCE`** ## **`Charitable activities`** ``` One staff member has qualified as a Personal Trainer and we have started to provide Personal Training services. ``` ``` Unfortunately, our development trainee has decided to leave Spòrsnis to pursue her career elsewhere. ``` ``` Gymnasticscontinuestoshowgrowth,butotheractivitieshaveshownareductioninattendancewhichisbeingaddressed by launching new activities such as Lego club which has very good attendance. ``` ``` Spòrsnis has now taken over running the Ploigh, holiday activity programme which is working well. ``` ``` New equipment in the Weights gym has brought it up to a high standard and we have seen an increase in gym users as a result. ``` ## **`Internal and external factors`** ``` Thecharityisnowlessdependentuponthesupportofpublicfundingagenciestoassistintheongoingdeliveryoftheaims and objectives of the organisation. The trustees are confident that the main objectives for the forthcoming year will be achieved. ``` ## **`FINANCIAL REVIEW`** ## **`Principal funding sources`** ``` Inadditiontothefundsraisedthroughmembershipsubscriptions,admissionsandsaleofthenewspaper,thecharityis partially dependentongrants,donationsandfundraisingtofunditsoperationalcosts.Fulldetailsofthecharity'sprincipalfunding sources are included in the notes to the financial statements. ``` ## **`Investment policy and objectives`** ``` Thecharity'sreservesaremaintainedinbankaccountsasthecurrentlevelofreservesarerequiredtomeettheAssociation's short term operational requirements. ``` ``` Page 1 ``` ## **`NESS SPORTS AND RECREATION ASSOCIATION (REGISTERED NUMBER: SC274276)`** ## **`REPORT OF THE TRUSTEES`** ## **`FOR THE YEAR ENDED 31 OCTOBER 2025`** ## **`FINANCIAL REVIEW`** ## **`Reserves policy`** ``` TheGeneralfundandDesignatedfundrepresentstheunrestrictedfundsfrompastoperatingresults.Italsorepresentsthe free reservesofthecharity.ThecostoftheSporsnisfacilityisfundedbytheincomegeneratedfromtheuseofthefacilities, fundraising activitiesandpublicgrants.Thetrusteesconsiderthatthelevelofunrestrictedreservesheldat31October2025,whichequates to approximatelyfourmonthsoperatingexpenditure,issufficienttomeetthedaytodayactivitiesofthecharityaspresently structured. Thetrusteeshaveanamountof£20,000inaDesignatedContingencyfundtoassistwithfutureoperating,repairand restructuring costs. ``` ``` Duringtheyearthecharity'sresourcesexpendedexceededincomingresourcesresultinginnetexpenditureof£64,845forthe period (2024-netexpenditureof£55,897).Thisrepresentsanincreaseof£9,844inunrestrictedfundsandadecreaseof£74,689 in restricted funds. The unrestricted general fund has as a result increased to £83,270 ``` ``` Thedecreaseinrestrictedfundsrelatesmainlytothedepreciationchargefortheyearchargedtorestrictedfundsinrespectof the Sporsniscommunityfacility,equipmentandfittings.TherestrictedSportsCentreandEquipmentfundsrepresentthefundsraised to assistwiththebuildingofthecommunityfacilityandthepurchaseofequipmentandfittingsandareutilisedtofundthe future depreciation of the capital expenditure. ``` ## **`FUTURE PLANS`** ``` NegotiationscontinuetowardsthemanagementoftheswimmingpoolonbehalfoftheCouncil;wecontinuetoawait their engagement. ``` ``` AnewwebsiteisbeingpreparedforFioswhichwillallowsubscriberstoaccesstheirpurchasedsubscriptiondirectlyandalso the archive. ``` ``` We are seeking funding for a bike shelter and new cardio gym equipment. ``` ## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** ## **`Governing document`** ``` TheAssociationisacharitablecompanylimitedbyguarantee,incorporatedon6October2004.Thecompanywasestablished under aMemorandumofAssociationwhichestablishedtheobjectsandpowersofthecharitablecompanyandisgovernedunderits Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. ``` ## **`Recruitment and appointment of new trustees`** ``` The directors of the company are also charity trustees for the purposes of charity law. ``` ``` UnderthetermsoftheMemorandumandArticlesofAssociationtheElectedDirectorsareappointedbythemembersatthe Annual General Meeting. One third of the Elected Directors must retire by rotation at each Annual General Meeting. ``` ``` TheBoardmayalsoinviteanyNominatedMemberofthecompanytonominaterepresentativestobeappointedas Nominated Directors. Nominated Directors do not require to retire by rotation. ``` ## **`Organisational structure`** ``` Theboardconsistsofvoluntarydirectorswhomanagetheaffairsofthecharitythroughregularboardmeetings.Thecharity has revieweditsinternaloperationalstructuretoassistintheeffectivemanagementoftheorganisation.SinceNovember2011 a managerhasbeenplacetodealwithdaytodayoperations.Thecharityhastwofulltimeemployeeandtwelveparttime employees who assist with running the centre and the bi weekly newspaper. ``` ## **`Induction and training of new trustees`** ``` The charity undertakes training for trustees to ensure awareness and understanding of:- ``` - `the responsibilities of directors;` - `the organisational structure of the charity;` - `the financial position of the charity; and` - `the future plans and objectives of the charity.` ``` Page 2 ``` ## **`NESS SPORTS AND RECREATION ASSOCIATION (REGISTERED NUMBER: SC274276)`** ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2025`** ## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** ## **`Wider network`** ``` The charity has established links with other organisations and agencies to foster the aims and objectives of the organisation. ``` ## **`Related parties`** ``` Thecharity'swhollyownedsubsidiarycompany,SporsnisLimited,whichwasanon-trading/dormantcompany,wasdissolved during the year. ``` ## **`REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number`** ``` SC274276 (Scotland) ``` ## **`Registered Charity number`** ``` 024876 ``` ## **`Registered office`** ``` Sporsnis Lionel Port of Ness Isle of Lewis HS2 0XB ``` ## **`Trustees`** ``` R Morrison (resigned 1.10.25) V M Russell O L Van Voorst A Macleod J Murray (resigned 29.1.25) B M Smith Retired (appointed 26.3.25) R Smith Retired (appointed 26.3.25) ``` ## **`Independent Examiner`** ``` CIB Services Chartered Accountants 63 Kenneth Street Stornoway Isle of Lewis Western Isles HS1 2DS ``` ## **`Bankers`** ``` The Co-operative Bank plc 1 Balloon Street Manchester M60 4EP ``` ``` ThisreporthasbeenpreparedinaccordancewiththespecialprovisionsofPart15oftheCompaniesAct2006relatingto small companies. ``` ``` Approved by order of the board of trustees on 27 May 2026 and signed on its behalf by: ``` ``` O L Van Voorst - Trustee ``` ``` Page 3 ``` ## **`INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NESS SPORTS AND RECREATION ASSOCIATION`** ``` I report on the accounts for the year ended 31 October 2025 set out on pages five to sixteen. ``` ## **`Respective responsibilities of trustees and examiner`** ``` Thecharity'strusteesareresponsibleforthepreparationoftheaccountsinaccordancewiththetermsoftheCharitiesand Trustee Investment(Scotland)Act2005andtheCharitiesAccounts(Scotland)Regulations2006(asamended).Thecharity's trustees considerthattheauditrequirementofRegulation10(1)(a)to(c)oftheAccountsRegulationsdoesnotapply.Itismy responsibility toexaminetheaccountsasrequiredunderSection44(1)(c)oftheActandtostatewhetherparticularmattershavecometo my attention. ``` ## **`Basis of the independent examiner's report`** ``` MyexaminationwascarriedoutinaccordancewithRegulation11oftheCharitiesAccounts(Scotland)Regulations2006. An examinationincludesareviewoftheaccountingrecordskeptbythecharityandacomparisonoftheaccountspresentedwith those records.Italsoincludesconsiderationofanyunusualitemsordisclosuresintheaccounts,andseekingexplanationsfromyou as trusteesconcerninganysuchmatters.Theproceduresundertakendonotprovidealltheevidencethatwouldberequiredinan audit, and consequently I do not express an audit opinion on the view given by the accounts. ``` ## **`Independent examiner's statement`** ``` In connection with my examination, no matter has come to my attention : ``` - `(1) which gives me reasonable cause to believe that, in any material respect, the requirements` - `to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and` - `to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations` ``` have not been met; or ``` - `(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.` ``` John E Moffat BA FCA The Institute of Chartered Accountants in England and Wales ``` ``` CIB Services Chartered Accountants 63 Kenneth Street Stornoway Isle of Lewis Western Isles HS1 2DS ``` ``` 27 May 2026 ``` ``` Page 4 ``` ## **`NESS SPORTS AND RECREATION ASSOCIATION`** ## **`STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 OCTOBER 2025`** |`Unrestricted`
`Restricted`
`funds`
`funds`
`Notes`
`£`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`2`
**`3,899`**
**`-`**
**`Charitable activities`**
`4`
`Charitable activities`
**`201,239`**
**`13,500`**
`Investment income`
`3`
**`449`**
**`-`**
**`Total`**
**`205,587`**
**`13,500`**
**`EXPENDITURE ON`**
`Raising funds`
**`15,008`**
**`-`**
**`Charitable activities`**
`Charitable activities`
**`180,735`**
**`88,189`**
**`Total`**
**`195,743`**
**`88,189`**
**`NET INCOME/(EXPENDITURE)`**
**`9,844`**
**`(74,689)`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
**`73,426`**
**`580,635`**
**`TOTAL FUNDS CARRIED FORWARD`**
**`83,270`**
**`505,946`**|**`31.10.25`**
`31.10.24`
**`Total`**
`Total`
**`funds`**
`funds`
**`£`**
`£`
**`3,899`**
`6,031`
**`214,739`**
`179,383`
**`449`**
`42`
**`219,087`**
`185,456`
**`15,008`**
`11,269`
**`268,924`**
`230,084`
**`283,932`**
`241,353`
**`(64,845)`**
`(55,897)`
**`654,061`**
`709,958`
**`589,216`**
`654,061`| |---|---| ``` The notes form part of these financial statements ``` ``` Page 5 ``` ## **`NESS SPORTS AND RECREATION ASSOCIATION (REGISTERED NUMBER: SC274276)`** ## **`BALANCE SHEET`** ## **`31 OCTOBER 2025`** |`Notes`
**`FIXED ASSETS`**
`Tangible assets`
`9`
**`CURRENT ASSETS`**
`Debtors`
`10`
`Cash at bank`
**`CREDITORS`**
`Amounts falling due within one year`
`11`
**`NET CURRENT ASSETS`**
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
**`NET ASSETS`**
**`FUNDS`**
`13`
`Unrestricted funds:`
`General fund`
`Designated Contingency fund`
`Restricted funds`
**`TOTAL FUNDS`**|**`31.10.25`**
**`£`**
**`523,166`**
**`15,305`**
**`58,369`**
**`73,674`**
**`(7,624)`**
**`66,050`**
**`589,216`**
**`589,216`**
**`63,270`**
**`20,000`**
**`83,270`**
**`505,946`**
**`589,216`**|`31.10.24`
`£`
`594,871`
`6,856`
`60,290`
`67,146`
`(7,956)`
`59,190`
`654,061`
`654,061`
`53,426`
`20,000`
`73,426`
`580,635`
`654,061`| |---|---|---| ``` ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006fortheyear ended 31 October 2025. ``` ``` Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyearended31October2025 in accordance with Section 476 of the Companies Act 2006. ``` - `The trustees acknowledge their responsibilities for` - `(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and` - `(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.` ``` The notes form part of these financial statements ``` ``` continued... ``` ``` Page 6 ``` ## **`NESS SPORTS AND RECREATION ASSOCIATION (REGISTERED NUMBER: SC274276)`** ## **`BALANCE SHEET - continued 31 OCTOBER 2025`** ``` Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitablecompaniessubjectto the small companies regime. ``` ``` ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon27May2026andweresignedon its behalf by: ``` ``` O L Van Voorst - Trustee ``` ``` The notes form part of these financial statements ``` ``` Page 7 ``` ``` NESS SPORTS AND RECREATION ASSOCIATION ``` ## **`NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025`** ## **`1. ACCOUNTING POLICIES`** ## **`Basis of preparing the financial statements`** ``` Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,havebeenprepared in accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:StatementofRecommended Practice applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUK and RepublicofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancial Reporting StandardapplicableintheUKandRepublicofIreland'andtheCompaniesAct2006.Thefinancialstatementshave been prepared under the historical cost convention. ``` ``` Theseaccountsarepreparedinpoundsterlingwhichisthefunctionalcurrencyofthecharityandareroundedtothe nearest £. ``` ``` The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. ``` ## **`Financial reporting standard 102 - reduced disclosure exemptions`** ``` Thecharitablecompanyhastakenadvantageofthefollowingdisclosureexemptioninpreparingthesefinancial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': ``` - `the requirements of Section 7 Statement of Cash Flows.` ## **`Preparation of consolidated financial statements`** ``` ThefinancialstatementscontaininformationaboutNessSportsandRecreationAssociationasanindividualcharityand do notcontainconsolidatedfinancialinformationastheparentofagroup.ThecharityhastakentheoptionunderSection 398 oftheCompaniesAct2006andRegulation6oftheCharitiesAccounts(Scotland)Regulations2006notto prepare consolidatedfinancialstatementsasthecharityanditssubsidiary,SporsnisLimited,qualifyasasmallgroupandthe gross income of the group is below the charities group accounts preparation threshold. ``` ## **`Critical accounting judgements and key sources of estimation uncertainty`** ``` Thekeyassumptionsconcerningthefutureandotherkeysourcesofestimationuncertaintyatthereportingdatethathave a significantriskofcausingamaterialadjustmenttothecarryingamountsofassetsandliabilitieswithinthenextfinancial year relate to the useful economic lives and residual values of tangible fixed assets. ``` ``` Theannualdepreciationchargefortangiblefixedassetsissensitivetochangesintheestimatedusefuleconomiclives and residualvaluesoftheassets.Theyareamendedwhennecessarytoreflectcurrentestimates,futureinvestment, economic utilisationandthephysicalconditionoftheassets.Detailsofthevaluesoftangiblefixedassetsareincludedinthenotes to the financial statements.. ``` ## **`Income`** ``` AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,itis probable that the income will be received and the amount can be measured reliably. ``` ``` GrantsgeneratedtosupporttheobjectsofthecharityandwithoutfurtherspecifiedpurposearetakentotheStatement of FinancialActivitiesinthatperiod.Grantsreceivedwhicharerelatedtocapitalexpenditureorareforaspecifiedpurpose are transferredtoRestrictedFundsandareutilisedtofundthefuturedepreciationoftherelatedcapitalexpenditureorfund the costs relating to the specified purpose. ``` ## **`Expenditure`** ``` Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthecharityto that expenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandtheamountof the obligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeenclassified under headingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticular headings they have been allocated to activities on a basis consistent with the use of resources. ``` ``` continued... ``` ``` Page 8 ``` ``` NESS SPORTS AND RECREATION ASSOCIATION ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025`** ## **`1. ACCOUNTING POLICIES - continued`** ## **`Raising funds`** ``` Costsofgeneratingfundscomprisethecostsassociatedwithattractingvoluntaryincomeandthecostsof fundraising activities. ``` ## **`Charitable activities`** ``` Charitableexpenditurecomprisesthosecostsincurredbythecharityinthedeliveryofitsobjectsandactivities.It includes bothcoststhatcanbeallocateddirectlytosuchactivitiesandthosecostsofanindirectnaturenecessarytosupport them. The allocation of direct and support costs are analysed in the notes to the financial statements. ``` ## **`Governance costs`** ``` Governancecostsincludethosecostsassociatedwithmeetingtheconstitutionalandstatutoryrequirementsofthe charity and include audit fees and costs linked to the strategic management of the charity. ``` ## **`Allocation and apportionment of costs`** ``` AllcostsareallocatedbetweentheexpenditurecategoriesoftheStatementofFinancialActivitiesonabasisdesigned to reflecttheuseoftheresource.Costsrelatingtoaparticularactivityareallocateddirectly,othersareapportionedon an appropriate basis e.g. estimated usage. ``` ## **`Tangible fixed assets`** ``` Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. ``` ``` Buildings- 4% on cost Bowling equipment- 10% on cost Equipment and fittings- 20% on cost ``` ``` Tangiblefixedassetsarestatedatcostlessaccumulateddepreciation.Thecostsofminoradditionsorthosecosting below £100 are not capitalised. ``` ## **`Taxation`** ``` The charity is exempt from corporation tax on its charitable activities. ``` ## **`Fund accounting`** ``` Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. ``` ``` Designated funds are unrestricted funds earmarked by the trustees for particular purposes. ``` ``` Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.Restrictionsarise when specified by the donor or when funds are raised for particular restricted purposes. ``` ``` Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ``` ## **`Foreign currencies`** ``` Assetsandliabilitiesinforeigncurrenciesaretranslatedintosterlingattheratesofexchangerulingatthebalance sheet date.Transactionsinforeigncurrenciesaretranslatedintosterlingattherateofexchangerulingatthedateof transaction. Exchange differences are taken into account in arriving at the operating result. ``` ## **`Pension costs and other post-retirement benefits`** ``` Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ``` ## **`Investments`** ``` Fixed asset investments in group undertakings are stated at cost less accumulated provision. ``` ``` continued... ``` ``` Page 9 ``` ``` NESS SPORTS AND RECREATION ASSOCIATION ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025`** ## **`2. DONATIONS AND LEGACIES`** |`Donations`
`Gift aid`
**`INVESTMENT INCOME`**
`Bank account interest`
`All investment income arises from assets held within the UK.`
**`INCOME FROM CHARITABLE ACTIVITIES`**
`Activity`
`Shop Income`
`Charitable activities`
`Newsletter income`
`Charitable activities`
`Rental income`
`Charitable activities`
`Grants`
`Charitable activities`
`Membership fees`
`Charitable activities`
`Sports and fitness income`
`Charitable activities`
`Bowling income`
`Charitable activities`
`Employment Allowance`
`Charitable activities`
`Showers/waste disposal income`
`Charitable activities`
`Printing income`
`Charitable activities`
`Renewables income`
`Charitable activities`
`Grants received, included in the above, are as follows:`
`Comhairle nan Eilean Siar`
`Comhairle nan Eilean Siar - CRF`
`Lewis and Harris Sports Council`
`Urras Oighreachd Ghabhsainn`
`National lottery fund`
`Sea Changers`
`The Scottish Beacon`
`CNES Community Transport`|**`31.10.25`**
`31.10.24`
**`£`**
`£`
**`3,558`**
`5,392`
**`341`**
`639`
**`3,899`**
`6,031`
**`31.10.25`**
`31.10.24`
**`£`**
`£`
**`449`**
`42`
**`31.10.25`**
`31.10.24`
**`£`**
`£`
**`9,813`**
`7,077`
**`44,490`**
`42,738`
**`20,814`**
`19,476`
**`63,990`**
`35,263`
**`3,215`**
`3,096`
**`35,214`**
`28,286`
**`21,467`**
`23,935`
**`8,100`**
`4,919`
**`5,231`**
`4,795`
**`875`**
`609`
**`1,530`**
`9,189`
**`214,739`**
`179,383`
**`31.10.25`**
`31.10.24`
**`£`**
`£`
**`-`**
`1,800`
**`11,100`**
`-`
**`-`**
`1,747`
**`45,000`**
`30,870`
**`3,640`**
`-`
**`-`**
`846`
**`750`**
`-`
**`3,500`**
`-`
**`63,990`**
`35,263`|**`31.10.25`**
`31.10.24`
**`£`**
`£`
**`3,558`**
`5,392`
**`341`**
`639`
**`3,899`**
`6,031`
**`31.10.25`**
`31.10.24`
**`£`**
`£`
**`449`**
`42`
**`31.10.25`**
`31.10.24`
**`£`**
`£`
**`9,813`**
`7,077`
**`44,490`**
`42,738`
**`20,814`**
`19,476`
**`63,990`**
`35,263`
**`3,215`**
`3,096`
**`35,214`**
`28,286`
**`21,467`**
`23,935`
**`8,100`**
`4,919`
**`5,231`**
`4,795`
**`875`**
`609`
**`1,530`**
`9,189`
**`214,739`**
`179,383`
**`31.10.25`**
`31.10.24`
**`£`**
`£`
**`-`**
`1,800`
**`11,100`**
`-`
**`-`**
`1,747`
**`45,000`**
`30,870`
**`3,640`**
`-`
**`-`**
`846`
**`750`**
`-`
**`3,500`**
`-`
**`63,990`**
`35,263`| |---|---|---| |||`35,263`| ## **`3. INVESTMENT INCOME`** ## **`4. INCOME FROM CHARITABLE ACTIVITIES`** ``` continued... ``` ``` Page 10 ``` ``` NESS SPORTS AND RECREATION ASSOCIATION ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025`** ## **`5. NET INCOME/(EXPENDITURE)`** ``` Net income/(expenditure) is stated after charging/(crediting): ``` ||**`31.10.25`**|`31.10.24`| |---|---|---| ||**`£`**|`£`| |`Depreciation - owned assets`|**`82,455`**|`82,455`| ## **`6. TRUSTEES' REMUNERATION AND BENEFITS`** ``` Therewerenotrustees'remunerationorotherbenefitsfortheyearended31October2025norfortheyear ended 31 October 2024. ``` ## **`Trustees' expenses`** ``` There were no trustees' expenses paid for the year ended 31 October 2025 nor for the year ended 31 October 2024. ``` ## **`7.`** ## **`STAFF COSTS`** |`Wages and salaries`
`Social security costs`
`Other pension costs`
`The average monthly number of employees during the year was as follows:`
`Charitable activities`|**`31.10.25`**
`31.10.24`
**`£`**
`£`
**`118,008`**
`111,024`
**`8,250`**
`4,919`
**`1,383`**
`1,025`
**`127,641`**
`116,968`
**`31.10.25`**
`31.10.24`
**`11`**
`11`| |---|---| ``` No employees received emoluments in excess of £60,000. ``` ## **`8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`** |`Unrestricted`
`funds`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`6,031`
**`Charitable activities`**
`Charitable activities`
`177,812`
`Investment income`
`42`
**`Total`**
`183,885`
**`EXPENDITURE ON`**
`Raising funds`
`11,269`
**`Charitable activities`**
`Charitable activities`
`149,783`|`Restricted`
`funds`
`£`
`-`
`1,571`
`-`
`1,571`
`-`
`80,301`|`Total`
`funds`
`£`
`6,031`
`179,383`
`42`| |---|---|---| |||`185,456`| |||`11,269`
`230,084`| ``` continued... ``` ``` Page 11 ``` ``` NESS SPORTS AND RECREATION ASSOCIATION ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025`** |**`8.`**
**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`**
`Unrestricted`
`funds`
`£`
**`Total`**
`161,052`
**`NET INCOME/(EXPENDITURE)`**
`22,833`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`50,593`
**`TOTAL FUNDS CARRIED FORWARD`**
`73,426`
**`9.`**
**`TANGIBLE FIXED ASSETS`**
`Bowling`
`Buildings`
`equipment`
`£`
`£`
**`COST`**
`At 1 November 2024`
**`1,722,026`**
**`118,756`**
`Additions`
**`-`**
**`-`**
`At 31 October 2025`
**`1,722,026`**
**`118,756`**
**`DEPRECIATION`**
`At 1 November 2024`
**`1,169,036`**
**`100,297`**
`Charge for year`
**`68,880`**
**`2,930`**
`At 31 October 2025`
**`1,237,916`**
**`103,227`**
**`NET BOOK VALUE`**
`At 31 October 2025`
**`484,110`**
**`15,529`**
`At 31 October 2024`
`552,990`
`18,459`
**`10.`**
**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Trade debtors`
`Prepayments and accrued income`|`Restricted`
`funds`
`£`
`80,301`
`(78,730)`
`659,365`
`580,635`
`Equipment`
`and`
`fittings`
`£`
**`172,627`**
**`10,750`**
**`183,377`**
**`149,205`**
**`10,645`**
**`159,850`**
**`23,527`**
`23,422`
**`31.10.25`**
**`£`**
**`10,949`**
**`4,356`**
**`15,305`**|`Total`
`funds`
`£`
`241,353`
`(55,897)`
`709,958`
`654,061`
`Totals`
`£`
**`2,013,409`**
**`10,750`**
**`2,024,159`**
**`1,418,538`**
**`82,455`**
**`1,500,993`**
**`523,166`**
`594,871`
`31.10.24`
`£`
`2,649`
`4,207`
`6,856`| |---|---|---| ``` continued... ``` ``` Page 12 ``` ``` NESS SPORTS AND RECREATION ASSOCIATION ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025`** ## **`11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`** |`Trade creditors`
`Social security and other taxes`
`VAT`
`Other creditors`
`Accrued expenses`
**`12.`**
**`ANALYSIS OF NET ASSETS BETWEEN FUNDS`**
`Unrestricted`
`funds`
`£`
`Fixed assets`
**`21,262`**
`Current assets`
**`69,632`**
`Current liabilities`
**`(7,624)`**
**`83,270`**
**`13.`**
**`MOVEMENT IN FUNDS`**
**`Unrestricted funds`**
`General fund`
`Designated Contingency fund`
**`Restricted funds`**
`Revenue Grants fund`
`Equipment fund`
`Sports Centre fund`
**`TOTAL FUNDS`**|`Restricted`
`funds`
`£`
**`501,904`**
**`4,042`**
**`-`**
**`505,946`**
`At`
`1.11.24`
`£`
**`53,426`**
**`20,000`**
**`73,426`**
**`-`**
**`27,645`**
**`552,990`**
**`580,635`**
**`654,061`**|**`31.10.25`**
**`£`**
**`3,184`**
**`-`**
**`1,304`**
**`367`**
**`2,769`**
**`7,624`**
**`31.10.25`**
`Total`
`funds`
**`£`**
**`523,166`**
**`73,674`**
**`(7,624)`**
**`589,216`**
`Net`
`movement`
`in funds`
`£`
**`9,844`**
**`-`**
**`9,844`**
**`4,042`**
**`(9,851)`**
**`(68,880)`**
**`(74,689)`**
**`(64,845)`**|`31.10.24`
`£`
`200`
`2,426`
`3,470`
`640`
`1,220`
`7,956`
`31.10.24`
`Total`
`funds`
`£`
`594,871`
`67,146`
`(7,956)`
`654,061`
`At`
`31.10.25`
`£`
**`63,270`**
**`20,000`**
**`83,270`**
**`4,042`**
**`17,794`**
**`484,110`**
**`505,946`**
**`589,216`**| |---|---|---|---| ``` continued... ``` ``` Page 13 ``` ``` NESS SPORTS AND RECREATION ASSOCIATION ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025`** ## **`13. MOVEMENT IN FUNDS - continued`** ``` Net movement in funds, included in the above are as follows: ``` |**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Revenue Grants fund`
`Equipment fund`
`Sports Centre fund`
**`TOTAL FUNDS`**
**`Comparatives for movement in funds`**
**`Unrestricted funds`**
`General fund`
`Designated Contingency fund`
**`Restricted funds`**
`Equipment fund`
`Sports Centre fund`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
**`205,587`**
**`13,500`**
**`-`**
**`-`**
**`13,500`**
**`219,087`**
`At`
`1.11.23`
`£`
`30,593`
`20,000`
`50,593`
`37,495`
`621,870`
`659,365`
`709,958`|`Resources`
`expended`
`£`
**`(195,743)`**
**`(9,458)`**
**`(9,851)`**
**`(68,880)`**
**`(88,189)`**
**`(283,932)`**
`Net`
`movement`
`in funds`
`£`
`22,833`
`-`
`22,833`
`(9,850)`
`(68,880)`
`(78,730)`
`(55,897)`|`Movement`
`in funds`
`£`
**`9,844`**
**`4,042`**
**`(9,851)`**
**`(68,880)`**
**`(74,689)`**
**`(64,845)`**
`At`
`31.10.24`
`£`
`53,426`
`20,000`
`73,426`
`27,645`
`552,990`
`580,635`
`654,061`| |---|---|---|---| ||||| ``` continued... ``` ``` Page 14 ``` ``` NESS SPORTS AND RECREATION ASSOCIATION ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025`** ## **`13. MOVEMENT IN FUNDS - continued`** ``` Comparative net movement in funds, included in the above are as follows: ``` |**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Revenue Grants fund`
`Equipment fund`
`Sports Centre fund`
**`TOTAL FUNDS`**
**`FUNDS`**|`Incoming`
`Resources`
`Movement`
`resources`
`expended`
`in funds`
`£`
`£`
`£`
`183,885`
`(161,052)`
`22,833`
`1,570`
`(1,570)`
`-`
`1`
`(9,851)`
`(9,850)`
`-`
`(68,880)`
`(68,880)`
`1,571`
`(80,301)`
`(78,730)`
`185,456`
`(241,353)`
`(55,897)`| |---|---| ## **`General fund`** ``` The general fund represents unrestricted funds which the trustees are free to use in accordance with the charitable objects. ``` ## **`Designated Contingency fund`** ``` Thisrepresentsunrestrictedfundsdesignatedbythetrusteestoassistwithfutureoperating,repairandrestructuring costs. Therewasatransferof£20,000fromthisfundtogeneralfundduringtheyearended31October2023toassistwith the charity's costs during that year. ``` ## **`Revenue Grants fund`** ``` This represents grants received from public funding agencies and trusts in respect of specified revenue costs. ``` ## **`Equipment fund`** ``` Thisrepresentsthegrantsanddonationsreceivedinrespectofequipmentpurchasedforusebythecommunity.The funds are utilised to fund the future depreciation of the capital expenditure. ``` ## **`Sports Centre fund`** ``` Thisrepresentsthefundsraisedfromvariousorganisationstoassistinthebuildingofamulti-purposecommunity facility. The funds are utilised to fund the future depreciation of the capital expenditure. ``` ## **`14. RELATED PARTY DISCLOSURES`** ``` There were no related party transactions for the year ended 31 October 2025. ``` ``` continued... ``` ``` Page 15 ``` ``` NESS SPORTS AND RECREATION ASSOCIATION ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025`** ## **`15. LIMITED BY GUARANTEE`** ``` Thecompanyislimitedbyguaranteeandhasnosharecapital.Theliabilityofeachmemberintheeventofthe company being wound up is restricted to £1. ``` ## **`16. PERMANENT ENDOWMENTS`** ``` The charity does not have any permanent endowments. ``` ``` Page 16 ```