2025-08-31-accounts - Isle Of Jura Development Trust

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REGISTERED COMPANY NUMBER: SC178331 (Scotland) REGISTERED CHARITY NUMBER: SC027029

STRATEGIC REPORT, REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

ISLE OF JURA DEVELOPMENT TRUST

Mint Accounting Ltd 63 Dock Street Dundee Scotland DD1 3DU

ISLE OF JURA DEVELOPMENT TRUST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

		Page
Strategic Report		1
Report of the Trustees	2	to	4
Independent Examiner's Report		5
Statement of Financial Activities		6
Balance Sheet	7	to	9
Notes to the Financial Statements	10	to	21

ISLE OF JURA DEVELOPMENT TRUST

STRATEGIC REPORT FOR THE YEAR ENDED 31 AUGUST 2025

The trustees present their strategic report for the year ended 31 August 2025.

FINANCIAL REVIEW

The charity retained a deficit in the year of £8,473 (2024 surplus £68,245). The total funds held were £673,263 (2024 £681,732) of which £546,196 were restricted (2024 £547,729) and £127,067 (2024 £134,003) in general funds; of which £53,545 were designated (2024 £37,261).

Policy on reserves

The Trust holds reserves sufficient to pay wages, taxes, NI and pension contributions for 3 months, plus any redundancy payments that may become due

_PLANS FOR FUTURE PERIODS Aims and key objectives for future periods

Secure the future for the Service Point
Publish a new Community Action Plan [CAP] & hold more community events.
Start work on a Local Place Plan [LPP]
Secure ongoing subsidy support for Passenger ferry
Ongoing Corran path maintenance and improvements
Secure grant funding
Acquire 8 moorings from Argyll & Bute Council
Agree a three year lease for the Antlers

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

Keith Compton-Bishop

~~............................................................~~ Keith R Compton-Bishop (Jul 21, 2026,11:44am) ............ Keith R Compton-Bishop Trustee

Page 1

ISLE OF JURA DEVELOPMENT TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The company has been formed to benefit the community of the Isle of Jura.

Provide in the interest of social welfare, facilities for recreation and other leisure time activity to the residents of Jura with a view to improving their conditions of life.

To advance education.

To preserve, conserve, restore and improve the environment.

To provide or assist in the provision of housing for persons on Jura in necessitous circumstances and, or housing adapted to meet special needs of persons suffering from mental or physical disability, illness, impairment or old age.

Promote, establish, operate and/or support other schemes and projects of a charitable nature.

The trustees have paid due regard to guidance issued by the Office of the Scottish Charities Regulator in deciding what activities the charity should undertake.

Volunteers

All the Trustees/Directors of the Trust are volunteers, who fulfil this role to ensure that the Trust is well governed and meets the requirements of the Companies Act. In addition to these requirements, at the 6 weekly board meetings, the directors review progress of current work monitor progress against the Strategic Plan, discuss any action required and consider new projects. In addition to these regular meetings the Trustee directors collectively contribute some 9 months of voluntary work to the Trust

FINANCIAL REVIEW Financial position Objectives and policies

The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity's policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.

Page 2

ISLE OF JURA DEVELOPMENT TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

FINANCIAL REVIEW Principal risks and uncertainties Credit risk

The charity's principal financial assets are bank balances and cash, trade and other receivables, and investments.

The charity's credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.

The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.

The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.

Liquidity risk

In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses a mixture of long-term and short-term debt finance. Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

The minimum number of directors is 3, the maximum is 13. The directors may, at any time, co-opt an ordinary member of the company to become a director. They may also co-opt non member to act as a director if they have a particular skill which will benefit the company. Directors may also be elected at the AGM. All co-opted member directors must stand down at the AGM, but are eligible for re-election.

Organisational structure

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The board consists of volunteer directors all residents on the Isle of Jura. The Trust employs a part time bookkeeper, part time service point administrator and a part time company secretary. Other project work is outsourced to freelance project managers where appropriate.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC178331 (Scotland)

Registered Charity number

SC027029

Registered office

Service Point Craighouse Isle Of Jura Argyll PA60 7XG

Page 3

ISLE OF JURA DEVELOPMENT TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

Trustees

Ms K A Beasley (appointed 28.4.26) Ms D B Boyle Director K R Compton-Bishop Director P Davidson Director (appointed 24.9.24) Ms S Errington Director R J B Errington Director (appointed 27.8.25) Ms L A Muir Director

Company Secretary Ms S C Gow

Independent Examiner

Mint Accounting Ltd 63 Dock Street Dundee Scotland DD1 3DU

TRUSTEES' RESPONSIBILITY STATEMENT

The trustees (who are also the directors of Isle Of Jura Development Trust for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

Keith Compton-Bishop

Keith R Compton-Bishop (Jul 21, 2026,11:44am) ........................................................................ Keith R Compton-Bishop Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ISLE OF JURA DEVELOPMENT TRUST

Independent examiner's report to the trustees of Isle Of Jura Development Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Alison Harold

Alison M Harold (Jul 21, 2026, 11:46am) Alison Harold CA

The Institute of Chartered Accountants of Scotland

Mint Accounting Ltd 63 Dock Street Dundee Scotland DD1 3DU Date: .............................................

Page 5

ISLE OF JURA DEVELOPMENT TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 22,972 Charitable activities General - Other trading activities 3 14,330 Investment income 4 13,272 Other income - Total 50,574 EXPENDITURE ON Raising funds 4,431 Charitable activities General 34,959 Other 5 4,676 Total 44,066 NET INCOME/(EXPENDITURE) 6,508 Transfers between funds 12 (13,447) Net movement in funds (6,939) RECONCILIATION OF FUNDS Total funds brought forward 134,006 TOTAL FUNDS CARRIED FORWARD 127,067	Restricted funds £ 80,361 328 - - - 80,689 1,108 82,490 12,072 95,670 (14,981) 13,447 (1,534) 547,730 546,196	31.8.25 Total funds £ 103,333 328 14,330 13,272 - 131,263 5,539 117,449 16,748 139,736 (8,473) - (8,473) 681,736 673,263	31.8.24 Total funds £ 158,344 1,226 10,356 14,296 1,151
			185,373
			7,185 106,011 3,929
			117,125
			68,248 -
			68,248 613,488
			681,736

The notes form part of these financial statements

Page 6

ISLE OF JURA DEVELOPMENT TRUST

BALANCE SHEET 31 AUGUST 2025

Notes FIXED ASSETS Tangible assets 9 CURRENT ASSETS Debtors 10 Cash at bank and in hand CREDITORS Amounts falling due within one year 11 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS	Unrestricted funds £ 4,707 6,390 121,931 128,321 (5,960) 122,361 127,068 127,068	Restricted funds £ 504,320 - 41,875 41,875 - 41,875 546,195 546,195	31.8.25 Total funds £ 509,027 6,390 163,806 170,196 (5,960) 164,236 673,263 673,263	31.8.24 Total funds £ 523,147 8,151 157,157 165,308 (6,719) 158,589 681,736 681,736

The notes form part of these financial statements

continued...

Page 7

ISLE OF JURA DEVELOPMENT TRUST

BALANCE SHEET - continued 31 AUGUST 2025

Unrestricted Restricted funds funds Notes £ £ FUNDS 12 Unrestricted funds: General unrestricted funds Designated fund - Tridos Designated fund - Jura Juniors Designated fund - Baby & Toddlers Club Designated fund - Jura Ferry Designated fund - Argyll & Bute SLA Restricted funds: Restricted funds Restricted fund - Capital Pier Restricted fund - Capital Antlers Restricted fund - CRF Restricted fund - Kickstart Restricted fund - For Our Planet Restricted fund - Paths For All Restricted fund - W&M Creative Activities Restricted fund - Argyll & Bute SLA Restricted fund - Genealogy Restricted fund - Coran Pathway Restricted fund - Oral History Project Restricted fund - Fridge Beach Breakfast Restricted fund - Supporting Communities Restricted fund - Capital Jura Stores Building TOTAL FUNDS	31.8.25 Total funds £ 73,523 33,888 3,062 783 5,000 10,812 127,068 1 473 157,512 2,596 5,264 1,044 377 1,499 8,795 8,098 4,173 1,267 300 989 353,807 546,195 673,263	31.8.24 Total funds £ 96,745 33,296 2,914 1,051 - -
		134,006
		- 513 157,512 2,596 5,264 1,044 377 1,499 8,796 8,098 4,513 1,267 300 3,539 352,412
		547,730

		681,736

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 8

ISLE OF JURA DEVELOPMENT TRUST

BALANCE SHEET - continued 31 AUGUST 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

Keith Compton-Bishop

Keith R Compton-Bishop (Jul 21, 2026,11:44am) ~~.............................................~~ Keith R Compton-Bishop Trustee

The notes form part of these financial statements

Page 9

ISLE OF JURA DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including strategic management and trustees meetings and reimbursed expenses.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 10% on cost and 2% Straight line method

Plant and machinery 20% on reducing balance - Computer equipment 20% on reducing balance

continued...

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ISLE OF JURA DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

1. ACCOUNTING POLICIES - continued

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

continued...

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ISLE OF JURA DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

1. ACCOUNTING POLICIES - continued

Financial instruments

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

2. DONATIONS AND LEGACIES

Donations Grants Grants received, included in the above, are as follows: Other grants 3. OTHER TRADING ACTIVITIES Fundraising events Fees and Commissions 4. INVESTMENT INCOME Rents received Interest receivable - trading	31.8.25 £ 12,161 91,172 103,333 31.8.25 £ 91,172 31.8.25 £ 1,147 13,183 14,330 31.8.25 £ 11,290 1,982 13,272	31.8.24 £ 2,074 156,270	31.8.24 £ 2,074 156,270
		158,344
		31.8.24 £ 156,270
		31.8.24 £ 877 9,479 10,356 31.8.24 £ 12,442 1,854 14,296
			14,296

continued...

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ISLE OF JURA DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

5. OTHER

	31.8.25	31.8.24
	£	£
Support costs	44,857	24,264

In addition to the expenditure analysed above, there are also governance costs of £2001 (2024 £2481) which relate directly to charitable activities. See note 9 for further details

6. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

	31.8.25	31.8.24
	£	£
Depreciation - owned assets	14,655	14,858
Other operating leases	490	825
Deficit on disposal of fixed assets	42	87

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.

Trustees' expenses

During the year the charity made the following transactions with trustees:

Keith Compton-Bishop

£84 (2024 £110) of expenses were reimbursed to Keith Compton-Bishop during the year.

Roxanna Robb

£Nil (2024 £210) of expenses were reimbursed to Roxanna Robb during the year.

No trustees have received any other benefits from the charity during the year.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 2,073 Charitable activities General - Other trading activities 10,356 Investment income 14,296 Other income 1,081 Total 27,806 EXPENDITURE ON Raising funds 3,650 Charitable activities General 15,783	Restricted funds £ 156,271 1,226 - - 70 157,567 3,535 90,228	Total funds £ 158,344 1,226 10,356 14,296 1,151
		185,373
		7,185 106,011

continued...

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ISLE OF JURA DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - Unrestricted funds £ Other 3,929 Total 23,362 NET INCOME 4,444 Transfers between funds 77,253 Net movement in funds 81,697 RECONCILIATION OF FUNDS Total funds brought forward 52,309 TOTAL FUNDS CARRIED FORWARD 134,006 9. TANGIBLE FIXED ASSETS Freehold Plant and property machinery £ £ COST At 1 September 2024 854,114 13,659 Additions - - Disposals - - At 31 August 2025 854,114 13,659 DEPRECIATION At 1 September 2024 334,867 9,882 Charge for year 13,883 755 Eliminated on disposal - - At 31 August 2025 348,750 10,637 NET BOOK VALUE At 31 August 2025 505,364 3,022 At 31 August 2024 519,247 3,777	continued Restricted funds £ - 93,763 63,804 (77,253) (13,449) 561,179 547,730 Computer equipment £ 651 577 (311) 917 528 17 (269) 276 641 123	Total funds £ 3,929 117,125 68,248 - 68,248 613,488 681,736 Totals £ 868,424 577 (311) 868,690 345,277 14,655 (269) 359,663 509,027 523,147	Total funds £ 3,929
			117,125
			68,248 -
			68,248 613,488
			681,736

continued...

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ISLE OF JURA DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		31.8.25	31.8.24
		£	£
	Trade debtors	1,386	2,066
	Other debtors	-	2,100
	Prepayments	5,004	3,985
		6,390	8,151
11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		31.8.25	31.8.24
		£	£
	Trade creditors	3,558	4,376
	Social security and other taxes	94	74
	Other creditors	1,442	1,403
	Accrued expenses	866	866
		5,960	6,719

continued...

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ISLE OF JURA DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

12. MOVEMENT IN FUNDS

Unrestricted funds General unrestricted funds Designated fund - Tridos Designated fund - Jura Juniors Designated fund - Baby & Toddlers Club Designated fund - Jura Ferry Designated fund - Argyll & Bute SLA Restricted funds Restricted funds Restricted fund - Capital Pier Restricted fund - Capital Antlers Restricted fund - CRF Restricted fund - Kickstart Restricted fund - For Our Planet Restricted fund - Paths For All Restricted fund - W&M Creative Activities Restricted fund - Argyll & Bute SLA Restricted fund - Passenger Ferry Restricted fund - Genealogy Restricted fund - Coran Pathway Restricted fund - Electric Vehicle Charging Restricted fund - Oral History Project Restricted fund - Fridge Beach Breakfast Restricted fund - Supporting Communities Restricted fund - Capital Jura Stores Building TOTAL FUNDS	At 1.9.24 £ 96,745 33,296 2,914 1,051 - - 134,006 1 513 157,512 2,596 5,264 1,044 377 1,499 8,795 - 8,098 4,513 - 1,267 300 3,539 352,412 547,730 681,736	Net movement in funds £ (9,775) 592 148 (268) 5,000 10,812 6,509 - (40) - - - - - - - 1,560 - (340) 71 - - (2,550) (13,683) (14,982) (8,473)	Transfers between funds £ (13,447) - - - - - (13,447) - - - - - - - - - (1,560) - - (71) - - - 15,078 13,447 -	At 31.8.25 £ 73,523 33,888 3,062 783 5,000 10,812 127,068 1 473 157,512 2,596 5,264 1,044 377 1,499 8,795 - 8,098 4,173 - 1,267 300 989 353,807 546,195 673,263

continued...

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ISLE OF JURA DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

12. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds General unrestricted funds Designated fund - Tridos Designated fund - Jura Juniors Designated fund - Baby & Toddlers Club Designated fund - Jura Ferry Designated fund - Argyll & Bute SLA Restricted funds Restricted funds Restricted fund - Capital Pier Restricted fund - Passenger Ferry Restricted fund - Coran Pathway Restricted fund - Electric Vehicle Charging Restricted fund - Supporting Communities Restricted fund - Capital Jura Stores Building CAP TOTAL FUNDS	Incoming resources £ 32,823 592 1,347 - 5,000 10,812 50,574 42 - 68,000 - 287 - - 12,360 80,689 131,263	Resources Movement expended in funds £ £ (42,598) (9,775) - 592 (1,199) 148 (268) (268) - 5,000 - 10,812 (44,065) 6,509 (42) - (40) (40) (66,440) 1,560 (340) (340) (216) 71 (2,550) (2,550) (13,683) (13,683) (12,360) - (95,671) (14,982) (139,736) (8,473)

continued...

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ISLE OF JURA DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds General unrestricted funds Designated fund - Tridos Designated fund - Jura Juniors Designated fund - Baby & Toddlers Club Restricted funds Restricted fund - Capital Pier Restricted fund - Capital Antlers Restricted fund - CRF Restricted fund - Kickstart Restricted fund - For Our Planet Restricted fund - Paths For All Restricted fund - W&M Creative Activities Restricted fund - Argyll & Bute SLA Restricted fund - Passenger Ferry Restricted fund - Genealogy Restricted fund - Coran Pathway Restricted fund - Electric Vehicle Charging Restricted fund - Oral History Project Restricted fund - Fridge Beach Breakfast Restricted fund - Supporting Communities Restricted fund - Capital Jura Stores Building TOTAL FUNDS	At 1.9.23 £ 15,787 32,647 2,151 1,724 52,309 562 157,512 2,596 5,264 1,044 377 1,799 9,336 - 8,098 5,935 - 1,267 300 994 366,095 561,179 613,488	Net movement in funds £ 3,705 649 763 (673) 4,444 (49) - - - - - (300) (540) 77,260 - (1,422) (7) - - 2,545 (13,683) 63,804 68,248	Transfers between funds £ 77,253 - - - 77,253 - - - - - - - - (77,260) - - 7 - - - - (77,253) -	At 31.8.24 £ 96,745 33,296 2,914 1,051 134,006 513 157,512 2,596 5,264 1,044 377 1,499 8,796 - 8,098 4,513 - 1,267 300 3,539 352,412 547,730 681,736

continued...

Page 18

ISLE OF JURA DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

12. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General unrestricted funds Designated fund - Tridos Designated fund - Jura Juniors Designated fund - Baby & Toddlers Club Restricted funds Restricted fund - Capital Pier Restricted fund - W&M Creative Activities Restricted fund - Argyll & Bute SLA Restricted fund - Passenger Ferry Restricted fund - Coran Pathway Restricted fund - Electric Vehicle Charging Restricted fund - Supporting Communities Restricted fund - Capital Jura Stores Building TOTAL FUNDS	Incoming resources £ 26,781 (1) 1,027 (1) 27,806 - - 10,391 142,100 - 126 4,950 - 157,567 185,373	Resources Movement expended in funds £ £ (23,076) 3,705 650 649 (264) 763 (672) (673) (23,362) 4,444 (49) (49) (300) (300) (10,931) (540) (64,840) 77,260 (1,422) (1,422) (133) (7) (2,405) 2,545 (13,683) (13,683) (93,763) 63,804 (117,125) 68,248

continued...

Page 19

ISLE OF JURA DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General unrestricted funds Designated fund - Tridos Designated fund - Jura Juniors Designated fund - Baby & Toddlers Club Designated fund - Jura Ferry Designated fund - Argyll & Bute SLA Restricted funds Restricted fund - Capital Pier Restricted fund - Capital Antlers Restricted fund - CRF Restricted fund - Kickstart Restricted fund - For Our Planet Restricted fund - Paths For All Restricted fund - W&M Creative Activities Restricted fund - Argyll & Bute SLA Restricted fund - Passenger Ferry Restricted fund - Genealogy Restricted fund - Coran Pathway Restricted fund - Electric Vehicle Charging Restricted fund - Oral History Project Restricted fund - Fridge Beach Breakfast Restricted fund - Supporting Communities Restricted fund - Capital Jura Stores Building TOTAL FUNDS	At 1.9.23 £ 15,787 32,647 2,151 1,724 - - 52,309 562 157,512 2,596 5,264 1,044 377 1,799 9,336 - 8,098 5,935 - 1,267 300 994 366,095 561,179 613,488	Net movement in funds £ (6,070) 1,241 911 (941) 5,000 10,812 10,953 (89) - - - - - (300) (540) 78,820 - (1,762) 64 - - (5) (27,366) 48,822 59,775	Transfers between funds £ 63,806 - - - - - 63,806 - - - - - - - - (78,820) - - (64) - - - 15,078 (63,806) -	At 31.8.25 £ 73,523 33,888 3,062 783 5,000 10,812 127,068 473 157,512 2,596 5,264 1,044 377 1,499 8,796 - 8,098 4,173 - 1,267 300 989 353,807 546,195 673,263

continued...

Page 20

ISLE OF JURA DEVELOPMENT TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds General unrestricted funds Designated fund - Tridos Designated fund - Jura Juniors Designated fund - Baby & Toddlers Club Designated fund - Jura Ferry Designated fund - Argyll & Bute SLA Restricted funds Restricted funds Restricted fund - Capital Pier Restricted fund - W&M Creative Activities Restricted fund - Argyll & Bute SLA Restricted fund - Passenger Ferry Restricted fund - Coran Pathway Restricted fund - Electric Vehicle Charging Restricted fund - Supporting Communities Restricted fund - Capital Jura Stores Building CAP TOTAL FUNDS	Incoming resources £ 59,604 591 2,374 (1) 5,000 10,812 78,380 42 - - 10,391 210,100 - 413 4,950 - 12,360 238,256 316,636	Resources Movement expended in funds £ £ (65,674) (6,070) 650 1,241 (1,463) 911 (940) (941) - 5,000 - 10,812 (67,427) 10,953 (42) - (89) (89) (300) (300) (10,931) (540) (131,280) 78,820 (1,762) (1,762) (349) 64 (4,955) (5) (27,366) (27,366) (12,360) - (189,434) 48,822 (256,861) 59,775

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2025.

This page does not form part of the statutory financial statements

Page 23

Issuer

Mint Accounting Ltd

Document generated Tue, 21st Jul 2026 11:34:17 BST Document fingerprint 27eca0f108bee12b1e3b10f43b3c700d

Parties involved with this document

Document processed

Party + Fingerprint

Tue, 21st Jul 2026 11:44:38 BST Keith R Compton-Bishop - Signer (1066c89b2753a604f955f2ecc2b1e9f2) Tue, 21st Jul 2026 11:46:53 BST Alison M Harold - Signer (4d880573af4c60868a4943e9ead4cc45) Audit history log Date Action Tue, 21st Jul 2026 11:34:17 BST Envelope generated with fingerprint 3d9ff2724895e692c89caea625513e4f by getminted@mintaccounting.co.uk (31.94.4.67) Tue, 21st Jul 2026 11:34:17 BST Document generated with fingerprint 22092a4184dfcd711015c24962be8d69 (31.94.4.67) Tue, 21st Jul 2026 11:34:18 BST Document generated with fingerprint 27eca0f108bee12b1e3b10f43b3c700d (31.94.4.67) Tue, 21st Jul 2026 11:36:17 BST Keith R Compton-Bishop has been assigned to this envelope. (31.94.4.67) Tue, 21st Jul 2026 11:36:18 BST Alison M Harold has been assigned to this envelope. (31.94.4.67) Tue, 21st Jul 2026 11:42:51 BST Sent the envelope to Keith R Compton-Bishop (keithcomptonbishop@gmail.com) for signing (31.94.4.67) Tue, 21st Jul 2026 11:42:51 BST Document emailed to keithcomptonbishop@gmail.com Tue, 21st Jul 2026 11:43:09 BST Keith R Compton-Bishop opened the document email. (66.249.93.41) Tue, 21st Jul 2026 11:43:42 BST Keith R Compton-Bishop viewed the envelope (194.83.243.81) Tue, 21st Jul 2026 11:44:38 BST Keith R Compton-Bishop signed the envelope (194.83.243.81) Tue, 21st Jul 2026 11:44:38 BST Sent the envelope to Alison M Harold (alison.h@fcg.co.uk) for signing (194.83.243.81) Tue, 21st Jul 2026 11:44:41 BST Document emailed to alison.h@fcg.co.uk Tue, 21st Jul 2026 11:45:11 BST Alison M Harold viewed the envelope (31.94.4.67) Tue, 21st Jul 2026 11:46:53 BST Alison M Harold signed the envelope (31.94.4.67) Tue, 21st Jul 2026 11:46:53 BST This envelope has been signed by all parties (31.94.4.67) Tue, 21st Jul 2026 11:46:53 BST Signed document confirmation emailed to keithcomptonbishop@gmail.com (31.94.4.67)

Tue, 21st Jul 2026 11:46:53 BST Signed document confirmation emailed to alison.h@fcg.co.uk (31.94.4.67) Tue, 21st Jul 2026 11:46:53 BST Signed document confirmation emails have been sent to all parties (31.94.4.67)