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2025-12-31-accounts

REGISTERED COMPANY NUheER.. SC189729 l&olandl REGISTERED CHARITY NUMBER.. SC029021 R•portoftt T￿￿t•01 •nd audltod Fln•ncknl Statsmonts forth• Y•r Erthd 31 OK•n•r2025 Ello•n Ban T￿￿1 Cwnpball Stewart MxLennan & QI Chartered hwjuntants Un((3, 8T￿rn Flace Portreg Hlghland IV519HL

Eilean Ban TnJ•t eontsnt• ofthe Fln¥nel•l 8tthtrments forthe Y¢ar Ended 31 D•cwb•r 2026 R•port ofth• TN•t••• 1 to 3 Irthp•ndont Examln•¢• Roport 8tst•mgntol FID4nclAI Acllvll 8al•rtc• 8hot Not•• to th• Fln•ntlal 8t•tsmb 7 to 11 D•t•ll•d 8tthrn•nt of FIMnclAI Aellvlllo• 12

Eilean B•n Trust Report of the Tn￿18•6 for th• Year Ended 31 Decemhr 2025 T￿ trustees who are 8L80 dirédors gf the charity for the pwposes ol tke Cornpanies Act 20￿, present their report the finanri81 stalernents of the tharity for the y￿r ended 31 December 2025. The truBtees have adoptsd the pwsions of A¢￿￿￿tIng and ReP￿ting by Charikne$.' Statement of Recommended Pradic8 applile to tharilies preparing thelr acx)wnts in ar£Ordan￿ wrth Ihe FInan￿al R•p¢ytir#J Stand8rd aFFI￿ in the UK and Republic of IreLand IFRS 1021 leffeclve 1 January 20191. OBJECTIVE8 ANO ACTIVITIES OblecUvg5 and alm¥ I to advanr the ed￿￿tiOrt ol the public about thè Island of Eiban Ban, Lochalsh. Scouand, its hklory. fiora aTrY launa, th? culture of Ils fomier inhabitants 8nd rts 8S80a4ted hethage., and Iblto p￿Se￿ con¥•rve for the benefit of th8 publicth¢ flora and fawiA and wiidljla ol the l¥land' Publlc b•neflt The Eilean 88n TfU8t 18 9 pybllcbenefft èntty. ACHIEVEMENfJ AND PERFORMANCE Charltbl• Bcllvltl•• 8r811 it has been a SU￿$$fijI yaar On￿ th6 lrritatirfj and complitat&J. not to mention •xp8ThSiV8, pro￿￿$ of obtsinlng our short l•m lI￿nce w¥s completsy. All 8thtsetory now thank8 lo those who8e ecmputsr knO￿£d9• 16 b•tter than mlne. We had ￿ 90ts￿ end olth& ts)ttage T¥p8inted plus th• Snde ollhe Ibhlh¢uae, a gr•at improv8m•nt. Anothér9oal this yéar was to trtale a nw ¥￿b$rte. this wa8 a long proc4ss but has bèen achieved and is now Ilve SpeeJal events Include 8 ￿￿11 attended Open Day, the launeh of g beok about Kathleen Raine, a Stall al the 3Ch nnlVer￿ry ol the op¢Thng of the Sky• 8nd99. A film m ¢KAe to ui8 our ￿'9￿t￿oUee In Ih8lr advart1￿nwn1 for a n•w perfuTrw. In Iln8 ￿th th• Trugt'8 aim to t¥•ate rnore Opportun￿88 for outr•Ach, Trust•6, Juli¥ D•wber prO￿t mbnaged and lad a Vèry we￿9￿￿1 ujllaboration with Kyleakln Connections to new ￿nIOry gardan. Janet Ruth Davr8. ￿rtk)r thturer at UHI approached thè Twsl lo run a photography wort8hop ovèr the ￿u￿Se of day¥ In octo￿r. Th56 Wa8 ?180 vory Su￿$81￿ wlh 15 81udents Introduced to the Tru$l and the island, In retum The Truit has been glven photgs lo use in thoir PR 8nd ￿b$rte. We h￿9 had consBtsnlly good bockings for the cottaoè And qurt¢ 8 ￿ olreody lor n•xt yeAr. Our volunts•r8 h•v• ccffje up trump• 49iln. Wh81 would do %Mlhout thm7 I In￿nd to 8tand down as both a Tru•tea and Chair next yèar 80 1 wQu￿ Ike lo thank all lho￿ who hAV• eno)ufagad 8nd helped mè over the18 15 years, espeoally both TreaSU￿r8 I hav¢ kno￿. Julia Mac• Ichdrl. No¥•M￿r2025. FINA14CIAL REvievi Re$•rv8s poll¢y The charlty doe$ Dot currently have any spgdfic poI￿Y In to rn8?Wi. At the balance ¥h8•t dats unrestricted free r¢8eNes 3lo¢>J at É24,74412024- £25,276). Th¢ Boprd con&der8 thlB L*¥A to wJ?qua¢e. Trndlng Sublldlary The company's tr&Jlng 8ub8bJiary, 8right Watsr Trading Ltd finanoal wf0m￿nCe ￿ dl8dc¢èd h nots seven of the aco)unts. STRUCTURE. GOVERNANCE AND IA4NAGEMENT Govemlng document The charity is controlled by its governlng docurngnt, 8 ￿￿MOr￿AduM of 858OLyatKJn constrtut85 a limitèd company. limited by guarantee, a$ ￿fined by th? Compan￿$ kt 2006. Pag• 1

Ellein Ban Tn¥t Report of the Tru8t fortho Ye•r End•d 31 Deeember 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT R•cNllmont and appolnb7wnt of n•w tMtB• minirnum numter ol DI￿¢torS shall be bvo. Fcf ¥9 lory as of KyK8 ol Lochlash Comrnunty Council, Kyleakj'n CoThKnunity Council and Bom Free Foundat)n 8hall r•main a Norninated Member ear Member shall bt 8ntsUed to app￿nt Trrector$. Any other Nomlnated M8mber ghall b8 entlU￿ to appoint one &'redor. Tho Ferson appjinted as firècorby th8 Nominated MembeT8 n•ed not bg M8mb¢ts oflh8 Ccmpfiny. Thè Dlredors may Ircmn time to ￿rne at Iheir d1¥Ne￿n by unanimc￿6 agreement appcint any person Is wllling to a to be a Director of th• CompaThy whose Director6hip they deem ￿11 bg benefKaal to the Company to hokd office until suth tirntt asthe datdmirie. ganhational Thè structure of the Company consi#ta of. lal the MèmberB - those nominated Membèr8 belng IndNldualJ, Inst￿J1￿n8 organLtioffts who Supp￿1 th• Ob￿lts ol the Company and lthom thè Board shall deem appropriats to be reprg8•nted 8mong8t the membèr8hSp of th• Cornp￿y Trj ¥h&ll 80 nominate for rnpreSenlat￿n. Ibi the Directors - who hold reoular m￿e￿ngS during the perfod bett￿en annual gtn•rnl rnegting8, 0￿•r¥I￿ cAnlr¢A aTrJ •upeNi8e Iht aclivitles of Ihe wnpany. In parkn'cular, Ihe Oir¢rtor8 are re8pon8lt4è lor monitonnq the finandal p￿1￿.0n ofthe Company. ReFERENCE AND ADMINISTRAnVE OETAiL8 Regl•tergd Company number SC189729 IScctthTral R•gl•t•rod Chailty numbor SC029021 Regl•tsred offlc• W8Stlea Ky￿akin 1818 of Sk IV418PH TnJot• M G Taylor J Mace S L Taylc J Oswber Irv4ignod 25.11.251 S Dawter G MacKintyre lapptyntsd 25.11.251 Compiny SKro¢ary Jma Ind•pendertt Ex&mln•r Faye MacLeod CA Carnpbe11 Stewart MxLennan & Co Ch8rt8reil Accwntants Unit 3, Broom Pla Port Highland IV519HL STATEMENT OF TRUSTEE5' RESPONSIBIUTIE8 The trustees (who are al¥0 th8 directors ol Eilèan Ban Trust for thè purpo¥es of company lawl are reSpon4￿e for preparing the Report of the Trustees and the finani?al Statements in al￿rdanCe with applic8ble and Unrted ngthm AccountirJ St8ndard8 (United ￿.￿QdoM Genèralty Actsptad Acwnling Pra￿￿1. Page 2

Ellean Trwt Report oftho Tntsos lorthe Ysar Endad 31 De¢ember 2026 STATEhlENTOF TRUSTEES. RESPONSIBILITIES-eonllnupd Company kw requires thè tfuslees to p￿pare financAal staternents for each fiTr8nckil year. Under that law. the tru8tees have ekcled to P￿pare the fin8nryal statements in 8¢xordan￿ v￿h United ￿ngd1)n General￿ knpted Acc4unting Practi￿ Iunited Klngdc¥n A￿oUnt1rq Stsnda¥rls and appfftab￿1aW}. Undgr company18w the tN51ees mu81 not approve the finandal st￿e￿nts unless they a￿ $011sfted that they gfve a tnje and falr vvaw or the stata ol affairs of the ¢h8rrtable company and ol the in￿Ming resources and applicgtw of resourc¢¥, Indudlng the IncoTW pnd expendttum, ol tha tslaritats￿ ¢>JnP8ny for that P8ri0d. In pmpgriro those finBndal tatements, the ￿￿tee5 a￿ requred to 8elg¢wrtablo accounting pdicK¥ and t￿n 8￿Y thgm con8l¥tenly,' observe th8 methods and princ4pbs In the Charilles SORP., n18ke judgements and eslimgtes that arg rtrason8ble and Pru￿1. prepare the finanaa1 staternents on the gthng basis ft18 in8pproprfats to preoumt that th&rftJlè company will conb'nue in bu%inesg. The trustees are respon8lbk for keeping proper pttg)unlng r¢cordg whid) digcth• wjth m$cffjabie ocajracy at any lime the finanaal p0511ion of Ihe eharitsble oJmp8ny ar￿ to enab￿ them lo •nsure that the financlal statements ¢￿)mplY ith Ihg Compani9¥ Aet 21YJ6. They are aL80 re8ponsbk for SBfeguardino the assats of the charitsblè company on hencè k)rt8kirp r8sonabl¢ steps for th¢ prevenlion and d?tsth"on of fr8ud other lryul•rltM. . aThJ ￿gned on its behalf by.. lop￿•￿ by order oltrft board 0ftrust￿ on .. M G T4ylor- Tru8t•• Page 3

Ind•pond•nt Examinerf5 Reportto th• Tru&ts81 of Ellean Ban Trwt I rwrt on the accounts forthe year ended 31 t￿mber 2025 sel out ￿05 five to el3¥en. Re$pecUv• r•spon$lbllltles of trugtees and examlner The charrty's trustees a￿ responsible for th8 preparaticn ol the o￿ounts in a(£ordance wlh the lemi$ of the Charrt and TTUStee Investment Iscouandl Act 2LX)5 and the Chartties Accounts Iscolandl Regulstions 2006 las amended). The charity's trustees Consider Ihat the auért requirement of Regulation 10(1 Ila) to Icl of Ihe Accounts Regulations does not apply. It is my responsibi1ty to examin8 the acc4uThts as wuir¢d undw SectKJn 4411llcl of th• kl and to stste whether p&rhpJJar matter5 h8ve c0ft￿ to my attention. 8a•bs ofthe Indopenthnt ox•mlnsrt$ r•ptsrt My examination wa5 carried oth in a￿O￿ance with Regulation 11 of the Charilies Acc¥)unls (Scollandl Regulations 2C•J6. An ex8rninatDn indudes a revkW4 of the aecLJunling records kepl by th8 charity a cgmpadson of the accounts presented ￿th those records. tt also indud8s considgralion ol any unusual items or dk8dosures in the 8c£ounts. and seeking 8xplanation$ Irom you a3 trustees conwniro any Such matters. The procedure5 undertaken do not provide all the ewdenc th￿ would bè wuired in an audil, and consequ•Jntty I do not express an a￿111 opSnion on th• ylew giv•n by the accounls. Ind•pèndent•xamln•rf• alatsm?nt In cgnnecbon wth my exBminatlDn, no matter has come to my attention.. 111 thich gN88 me reaBonabk8 cau¥? to balleve tha( kn any rn¥tethal rewèct, the wulrements to koop accounting records In acMrd•nc ￿t￿ Sèdon 4411Xal of th• 2W5 kt Ir￿ RequWA)n 4 of th• 2￿1 Ac¢ounts RèguLqth)ns', and to prepare acxouDl# thlch awd vAth aoxunbng reojrd? •nd to cJJmply wllh Ragulalgn 8 of the 2C06 A¢￿￿nts Re9ukqI￿• have not b•en met cr 121 to whlth, my O￿nI0￿. should be in orf¢r to onat4t a prcper under8laTrJlng olth¢ •wunt8 to reathgd. F8ye MacLeod CA The Inslituk ol Chartèred Ac4>)untgnts olSo)tsTh Campb811 Stewart MacLennan & Co Chartered Aeeauntant6 Unit 3, Broom Pla Portrne Highland IV519HL Page4

Eilean Ban Trust siaiement of Flnanclal Aetlvltl•8 Ilncorpordllng an Income and Expendi￿￿ Accowit) forth? Year Ended 31 Dec•mbèr202S 31112125 Unrèstr"¢Xed thjnd 31112r24 Totsl fuTrJ¥ INCOME AND ENDOWMENTS FROM Donatbjrts and legari 251 EXPENDITURE ON Charilable acOvlt*• G8nor&l NeT INCOMEiiexpENDITIJREI 18CfjI 16751 RECONCIUATION OF FUND8 Total fvnd8 brought lomard 25,350 26.025 TOTAL FUNDS CARRIED FORWAIID 24,744 25,350 The note8 fonn port of these financial staierngnls Page S

Ellean Ban Trust Balanee Sheet 31 Decembr2026 3111W25 Un￿￿Lled fuThJ 31112124 Total fvr¥Js Not•s FIXED ASSET8 Tsngible assets Inveslm•nts 74 CURRENT ASSETS Debtor¥ Ca$h at bank 2,894 22,693 5.638 20,489 25,587 28.127 CREDITORS Arnwnts lallnq kn wthln y• 18991 18511 NET CURReKrA88ETS 24.688 25,276 TOTALA8SET8 LE88 CURREIIT LIABLITIE8 24,744 25,39) NET A88ETS 24,744 25,350 FUNDS Unre8trl(tsd funds 24,744 25,350 TQTAL FUNDS 24,744 25,350 Tho eharltable company Is entiU¢d to exenytbi from gudlt undw Secdc￿ 477 01 the convani￿ 2CQ6 for the ￿r •nded 31 Decembèr2025. The mernber¥ have not wuired the ts)mpany to obtsin an audit of Its stot•ments for t￿ year anded 31 Do￿ber2025 In ac4>)rdance wth tlon 478 olth c￿npa￿￿8 Ad 2tsJ6. The truBts88 acnovA8dge their re8ponsibililS for ènsuring that the charitabl& ccmpany keeF4 4¢ountirg records that cornply wlth Seclions 388 387 of t Componiès Act 2W6 and prep8ring fin8ncAal staterronts whith giv• • true and fa ¥Aew of tM 8tsle of affair¥ ol th• tharitable cotroany aB al the end ol each finandal year and ol its surplus or defiot for $8eh finan¢>&l year in accord3nc• wSth th uirements of StrL#ion8 394 and 395 oth8rw8e e¢mp1y wth the ￿qUiremen1$ ol Compan￿8 A¢t 2006 relating to flnandal 8tsternonts, 90 fw a& #ppllcable tothe th¥rftabk wnpany. Thekè financwl staternents have been prepared In ar£ord8nc ￿￿th th• applicabb to charitsble companlB8 ubj¢d lo the 8mall companio8 regime. T￿ finanaal staternenl8 V•pre aFPTov¢d ty thè Board of Tru¥t•8s and authori8•d for luue . and were ned On Its tehalfby.. Ibl on M G Taylor- TwBtèè Thè note$ form part ofth8 finaroal ststenntg Page 6

Ell•an 8Jn Tr￿1 14otes to the Flnanclal Statementg forthe Yeir Ended 31 Decernber 2026 ACCOUNTING POUCIES Baals of preparfng the financtal ststsments T￿ financial stsleftpnts of the charilabk company. whith a public benefrt enlty under FRS 102. hav& tyeen prepa￿￿ in accor(Janc8 wth the Charitie¥ SORP IFRS 1021 'Accounting and Reportlng by Charities.. Statement ol Reccnrnended Prsetu applicable to ctharits.es p￿parIng their accounts in aCt0rdan￿ the Financ&ql Rgporting Standard appli¢abk in the UK and Republic ol Ir81and IFRS 1021 leff¢ctivt 1 January 20191,, Finandal Reporting Standard 102 'The Finanrial Reportiryj siandard applic4tAe in the UK and Republic ol reland and the Compan￿$ Act 20C6. The fjnanaal slalernents have been prepared under the h￿S1oncal cost nventKJn, with the excplion of investments a￿ induded at market v¥￿e. The eknarita￿e ¢tynpafiy has taken advantage of the follomng disclosure w4emptrcxis in preparing these finanryal Stalements. as pemiitted by FRS 102 'Th• FinarKi81 Raporbng Standard appli￿ble in thè UK aTht Republic of Iroland". th8 requlr8m•nt8 of Sèctlon 7 St8rnenlolCa¥h Fk1￿,. th8 requirtmenl of paragraph 3.17ldl,' th8 requlffjffnts of paragraphs 11.42, 11,44, 11.45, 11.47, 11.481AXUII, 11.48lallSvl, 11.48(bl and 11.481cl', the requir•rrtnts of parngraphs 12.26. 12.27, 12.29lal, 12.29lbl and 12.29A. Prèparatlon of consolldated fln•ncl•l ststoment• The finanaal $ts1gmenls r4)nlain information atout Ewan Ban TNgt as an indwKlu81 u)mp8ny and do not contaln congolKlatsd finano81 infoM)al.￿ a8 th• parent of 4 group. The ch8rfty ig exempl under Seth"on 39912AI of th• Compsnies N£t 2006 Irom the r￿uirIMenlS to wapare CO￿OI1d￿ted financ4819¢atem8nts. Incom• All incthre 18 recxjgnised in the Slatenwnt of Flngncial Act￿￿e8 onct the tharfty ha6 entIt￿rnent to the fvnd8, It probabkry that th¢ Inc£#7)e ￿111 be r•c8Ned and the amou￿ e4n be ma89ured rdiably. Ex￿ndIt￿r• LIabi1il￿$ arg recognised os ex￿nditure 88 soon As there b a gal Qr tonslnKlivt obI￿38￿.0n CLYnmitting Ihe ch8ri1y to that expendilurn. il is probable that o transfer of •eonomi¢ b•nefrt8 ￿11 be requirqd in settlement and the amount of the obligation can be measur8d ￿liab￿. Expen¢Jiture is a¢xountsd lor on an ac¢rua58 b8SIB and has be•n cla88ifi¢d under headings that aggregate 811 cost ￿181￿ to the tal8gory. vvh•￿ rKJ918 cannot te dir•caly 8ttributed to partipJl8r headinoi they have be&n allocat•d to actiwtw8 on a ba$ls consiB¢ont th• u88 ol resourLg. Tanglbl• flx•d a88•t8 Osprnciation is provid•d al th• folljwing gThnual in order to wth off •8th aBiQt 0￿r Its ¥•timated usaful Plant end machlnery 25% on rndurAng balance Flxed aM•t InvKtrngnts Inve6trnenl in 8utsk&ries undertaking8 Is Measu￿ ￿ ￿)BL T¥xation charity Ss eyempt tffjm clxporotion tax on rt8 ch&ntabkn adw￿8. Fund aceounung Unrestricted funds can ￿ u*d In acxOftlan￿ witti Ihe Charrtab￿ cl)le(li￿ atthe diBUètkJn ofthe InJ8tees. R&strf¢Xed lund8 Can only te used lor pa￿CUl9r r88trided pU￿oSe$ wthin the objects of the tharity. Restrttm8 arise then ¥Jeryfied by the donororwhen ftJnd¥ are raised lor paitular reth.cled purposes. Furtherexplanatlon olthe nature and pU￿0￿e ol eath fund is 1ndl￿a&J In notes to tho financial statements. Page 7

Eilean Ban TN8t Notes tothe Flnanclal Slatemgnts. conllnuod forthe Year Ended 31 Otcemb•r 2025 NET INCOMWIEXPENDITUREI Not incomellexpenditur•l is Sta￿ after1argin￿lO￿thWl.' 31112125 31112r24 Oepreciat#)n- owned assets Indepéndent Ex8min8¢s Fee- Independent Examinath)n Independént Examinerfs Fee- A￿ntan 18 24 426 TRU8TEE REMUNERATION AND BENEFIT8 The truste•#, th& key rn8nagement pwscfinel of the charity, did not recei￿ any Compen￿tknn durhg the year aNJ•d 31 rt￿ber 2025 or #i the pritsryear. Tnmtw. •xp•n••• T￿re •re no trustse8' exF¢Me8 pdd for the y?ar arrfjed 31 Decemhr 2025 for tha yeer 31DeCam￿f2O24. 8TAFF COST8 T￿ av•r8g8 number ol etr¢)Ioy•81 durfng thg y•ar wp$ Nil12024- Nil) OMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unr•8trft￿I Jnd INCOME ANO ENDOWMENTS FROM rionatiorw and Iwwe8 251 EXPENDITURE ON Chartlabh •etlvltl•• G¢nero1 926 NET INCOIWIEXPÉNDITUREI 18751 RecoNCILIATION OF FLWDS Total fvnd8 brought foThyard 26,025 TOTAL FUNDS CARREO FORWARD 25,350 TANGIBLE HXED ASSETS PL4nt and machinery COST At 1 January 2025 and 31 DKtntsr 2025 95.803 DEPRECIATION At 1 January 2025 Chary for year 95,531 18 At 31 De(*mber 2025 95,549 NET BOOK VALUE At 31 D8c£mbw2025 At 31 De￿mber 2024 72 Page 8

Elleon Ban Tru•t Nots to the Fknanelal Stst•mgnts- conllnued forthe Y•ar End•d 31 December 2020 FIXED ASSET INVE8ThIENT8 Shar•s in group Underta￿.￿g8 COST At 1 JaTr￿ry 2025 and 31 t>ecerntsr 202S NET 800K VALUE At31 D￿mber 2025 Al 31 Dec4Tnt¢r 2024 Th•r• no Inve8trn8nt ast•ts outsbde the UK Th• coryAnys Snvethgnts at th• baLqnc• th¢•t date In th• ghBT e4prtal ofcompanies indud• the followlng.. Weslkrya. Kykakin, Isb Of Skye, Sojlond. IV418PH NatsJr¥ olbU￿n￿8.. Cottage r￿taL Cl¥88 ol tham.. Ordlnary hotsj 100 31.12.25 31.12.24 Aggregate Capbtal and r98•rv•8 Profrt I (Lo￿) for the yèar 8,539 170 8,389 1,555 18TOR8: AMOUNTS FALUNG DUE wfTriiN ONE YEAR 31112r25 3111¥24 M￿JntO by group undertO￿n99 CREDITORS: AMOUNT8 FAWNO DUE W￿H1N ONE YEAR 3111V25 31112rk4 A¢￿￿d ￿Pen¥a• 851 io, LEASING AGREÉMENTS Mlnlmum lea8e p¥yments uTrY8r non0wl1at￿e lea￿8 fall du• a8 Idl 31112125 31112r24 thln one year Between one and fve year8 In rr￿)ro than fve y??rs 19 24 25 TM cperating l•a lor the island of Elban Bar*. expiw on 17 ¢)dob8r 209). Page 9

Ellean Ban Tr￿t Notea to the Flnaneknl Statemènts-eonllnued forth• Y•arEndod 31 Dec•nber 2025 11. MoVEmEP￿ IN FUNDS M0￿ment In fund& At1.1.25 3112.25 Unre•trfetsd fund• G•neral knnd 25,350 IPJ)61 24,744 TOTAL FUNDS 25,350 Ipxfji 24.744 Nel movemant kn fvnds. indud•d In the ¥bov• l01b￿7.. InL)Jrning rn8our Resourcès xpended Movement in fvnd Unr••trfct•d lund• General fvnd 356 19621 1fj061 TOTAL FUIIDS 18081 COM￿￿11¥• lor m0￿MOnt In lund• movem•nt In lund At1.1.24 31.12.24 unr••trIcl￿ fund• Gen￿1 fiJn(J 28,025 18751 25,350 TOTAL FUNDS 28,025 16751 26,350 Comparntive not movernent h fuTrS•. IndUd￿ in tho &kn1o are as folthv8.' InLtming re?ourc4$ Rtgourc*8 oxp8nd&J K•Jvem•nt In Unrn•trfctsd fund• General fvnd 251 19281 18751 TOTAL FUNDS 251 19281 ie751 A ¢urTÈnt year 12 and prior year 12 months o)mbin•d pr>Jrfoon is a• foknvs.. N•t movemenl in fvnd At 31.12.25 At1.1.24 Unrnstrltt•d fwid• Genoral fvnd 26.025 11,2811 24,744 TOTAL FUNDS 26,025 11,2811 24,744 Pagg10

Ellean B•Tr Tru Notss to the Financl81 StAtements- Con￿ny￿d forth• Y•ar Endgd 31 Dec•mber 2026 11. hl)VEMENT IN FUNDS- con1kn￿d A cUr￿nt year 12 months sxior year 12 monthi ￿n￿l￿ed net movement in fwwjs. includgd in the ab%e aT• IrKnming regour expended in funds Unmtrfet•d l￿d General fvnd 11.8881 {1,2811 TOTAL FUNOS 11,8881 11.2811 11 RELATED PARTY D18CLO8URE8 B￿ht WaterTratllThJ Ltd 18 a Imdiro 8ubyidLqry of the cthartty. At 31 ttmb8r2025 8 bdanLY ol É2.69512024- £5,638lwa5 ryay8bl• on dwand from th• gubsidlary. Durlng Ike year, t￿ tharty trSn61•rred fvnds totallin9 £2,744 to Ihe 8Ut6YJwry. Pag811

Elknan Ban Tn•t Detslled Stst•ment of Fln8ncl¥l A¢￿¥51105 forth• Year End￿ 3108e•mber 2025 31112r25 3111W24 INCOhlE AND ENDOWMeNT8 Don•fjon6 I￿11001¢11S MenknrBhp Donatlo 205 151 230 21 251 Totsl lTrcomlno Ye8ourco8 356 251 EXPENDITURE Charltabl• •cll¥lll•8 Sundri¢È Rent Pl8nt Ind m•cNMry 15 15 18 24 40 8upportea•ts Gov•rnArc• co•ts Accountancy 928 Tatal re¥wr￿• &¥p•n¢l8d N•t•xp•ndltsrn (ec61 18751 pag• de￿ not fonn part ofthe Btatutory fn#nfiAI tam•nts P4e 12