**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**
1. Secure the future for the Service Point
2. Publish a new Community Action Plan [CAP] & hold more community events.
3. Start work on a Local Place Plan [LPP]
4. Secure ongoing subsidy support for Passenger ferry
5. Ongoing Corran path maintenance and improvements
6. Secure grant funding
7. Acquire 8 moorings from Argyll & Bute Council
8. 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:
1. 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
3. 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
4. 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...
Page 10
**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...
Page 11
**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...
Page 12
**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...
Page 13
## **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...
Page 14
**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...
Page 15
## **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...
Page 16
**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...
Page 17
**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)