REGisfERED COMPANY NUMBER.. SC196243 Iscgtlandl
REGISTERED CHARTIY NUMBER.. SC029027
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED
30 SEPTEMBER 2025
FOR
THE ARRAN ACCESS TRUST

ThE ARRAN ACCESS TRUST
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENIIED 30 SEPTEMBER 2025
Report of the Trustees
Ito3
Independent Examiner's Report
St3tement of Financial Activities
Balance Sheet
6t07
statement of Cash Flow5
Notes to the Fin3ncial Statements
9t014

THE ARRAN ACCE55 TRUST
REPORT OFTHE TRUSTEE5
FOR THE YEAR ENDED 30 SEPTEMBER 2025
The trustees who 3re also director5 of the charity for the purposes of the Companles Act 2￿6, presenttheir report with the
financial statements of the charity forthe year ertdetl 30 Septèmber 2025. The trustees have adopted the provi5ion5 of the
statement of Recommended Practlce ISORPI FR5102'Accounting and Reporting by Charities, (revised in 20151.
REFERENCE AND ADMINISTrATIVE DEfAILS
Registered Company Number
SC1962431Scotlandl
Registered Charity Numbei
SC029027
Reglstered Offtce
Arran Communty & voluntsry serV￿e
Park Terrace
Lamlash
151e of Arran
KA27 ANB
Trustees
S R Blake
K J Morrlson
M Whitmore
Dr K E Samp50n
Attlng Chalrperson
Treasurer
Direttor
Director
Independenl examiner
Arran Accountants
AlÈxanders
8rodick
Isle of Arran
KA27 8AJ
Bankers
ank of Scotland
57 Dockhead Street
Saltcoats
KA215EY
Solicltors
Messrs J & H Mitchell
51 Atholl Rr&ad
Pitlochry
Perthshire
PH16 5BU
Page I

THE ARRAN ACCESS TRUST
REPORTOF THE TRUSTEES
FOR THÉ YEAR ENDED 30 SEPTEM8ER 2025
FINANCIAL REVIEW
R•seYves pollcy
Unrestricted funds.. these consist of funds which are available to the charity to use in lurtherance of achieving its objectives.
The unrestricted fund balance of £24.443 represents the free reserves of the charlty arlslng from operatlng results. The
trustees would lik• to apply "b4ist practko~ and have free reserves at a level wh5ch would cover at least three months
operat1￿ 3Ctlvlty.
Restricted funds 8re those to whlch Income has been received with the condition that it be reserved lor particular purpose.
At 30¢h September 2025, a total of £ll.000 ha5 been corried forward 35 restricted income. This was re￿ived from Arran
Community Council and Arran Trusttoward5 extensive repairs to the Goatfell footpath.
Principal funding sources
During the year, the C￿rity received donations and subscriptions.
AATGenèral Work
The volunteerfs groups have continuÈd to gwe coDsider8ble support to the Trust with work being completed all over the
Island.
FUTIJRE DEVELOPMENTS
The Trust will continue to attempt to resolve any access issues brought to their attentlon. They w111 also continue to seek
funding to create and maintain paths on the Isle of Arran in ¢onjun¢tion with b￿lIandOWnerS and the neeL15 of the general
Work will contlnue on the Coastal Way trails. The Arran Acte55 Trust will continue to work together with other organisation
on Arran to achleve good managemtnt ol the island's footpath network.
Approved by order of the board of trustees on 141h April 2026 and signed on its behalf by=
K J Morrlson-Tru5tee
Page 3

THE ARRAN ACCESS TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Unrestri<ted
funds
Restricted Z025 Total 2024 Total
fynd5
lunds
fund5
Notes
INCOME AND ENDOWMENTS FROM..
Donations ènd legacies
5,385
5,385
340
11,215
215
340
11,000
11,000
26,383
TOTAL INCOME
5,725
11,000
16,72S
37,813
EXPENDITUR£ ON..
Charitable activitÈS
4,716
4,716
48,982
TOTAL EXPENDITURE
4,716
4,716
48,982
NET INcoM£/IEXPENDUTRE
1,009
11.000
12,009
111.1691
Reconci11iatlon of funds..
TOTAL FUNDS BROUGHT FORWARD
23,434
23,434
34,603
FUND TRANSFERS
TOTAL FUNDS CARRIED FORWARD
24,443
11,000
35,443
23,434
All the actwites of the charity relate to continuing attivltes.
The notes form part of these financial statements
Pa8e 5

THE ARRAN ACCESS TRUST
BALANCE SHEET
AS AT 30 SEPTEMSER 2025
FIXED ￿sET$
Notes
2025
2024
Tangible a55ets
3,165
4,220
CURRENfA55ETS
Cash at bank in hand
32,853
25
19,789
25
Prepayments
32,8?8
19,814
CREDITORS
Amount5 falling due within one year
io
I6￿)
16(N)I
NET CURRENT ASSETS
32.278
19.214
TOTAL ASSETS LESS CURRENT LIA81LITIES
35,443
23,434
NET ASSEYS
35,443
23,434
FUNDS
Unrestricted funds
12,13
24,443
11,000
23,434
Restricted funds
TOTAL FUNDS
35.443
23.434
Tho note5 form part of these financial statements
Page 6

THE ARRAN ACCESS TRUST
BALANCE SHEET- CONTINUED
AS AT 30 SEPTEMBER 2024
The charitable company is entitled to exetnption from audit under Sectlon 477 of the Companies Act 2006 relatin8 to
sm411 Companles for the ye3r ended 30 September 2024.
The members have not required the charitable cornpany to obtain an audit of Its finsntial statementg forthe year
ended 30 September 2024 in accordanc& with Section 746 of the Companies Act 20Qb.
The trustees acknowledge thelr responsibillties for..
lal en5urinE that the charitable company keeps accounting records ttst cornply wrth Sections 386 and 387 of the
Companies Act 2006 and
Ibl preparin8 financial statement5 whith give true and fair vlew 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 accordancè with the
requirements of Sections 394 ènd 395 and whith otherwise comply with the requirements of the Companies
2￿6 relating to financiè statements, so far as applicable to the charit3ble company.
These financlal statements have een Prepared in accordance wrfch the 5peclal provisions of Part 15 of the Companies
Act 2006 relating to small charrtbale companie5.
The financial 5tatement5 wère approved by the Board ofTrustees on Ilth March 2025 and were slgned on its behalf bv..
K l Morrison- Trustee
Company number- SC196243
The notes form part of these financial statements
Page 7

THE ARRAN ACCESS TRUST
STATEMENT OF CASH FLOWS
FOR ThE YEAR ENDED 30 SEPTEMBER 2025
202S
2025
2024
ZO24
Cash flows from operatlng attivities
Net lexpendktuiellincome for the period
Depreciatlon tharges
Increaselldecreasel In creditors
12,OD9
1,055
1,407
12.6921
C3sh prowded by operating activities
13,064
112,4541
Cash flowsfrom Investing activit5e5
IPurchasesl/Sale5 of fixed assèts
Cash (used inl investing activities
In¢rease/ldecreasel ifj cash aThd cash equivalents in the year
13,064
112,4541
Cash and cash equivalentsat the beEinThin8 of the year
19,789
32,243
Total cash and cash equivalents at the Ènd of the year
32,853
19,789
Cash and cash equlvalents comprlse..
Cash at bank and in hand
32,851
19.789
Page 8

THE ARRAN ACCESS TRVST
NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ÉNDED 30 SEPTEMBER 2025
Accountlng Policies
Ba515 of a£countin8
The financi31 statements h3ve been prepared on a going concern basis in accordance with applicable accounting
5tèndards and under the historical cost convention. The charity 15 a Public Benefit Entity company limited
by guarantee, incorporated in Scotland with the registered office as noted on page l. The financial statements
are compliant with the charitws constitution, the Companies Act 2006, the Charities and Trustee Investment
Iscotlèndl Act 2005, the Charities Accounts (Scotlandl Regulations 2006 las amended), the statement ol
Recommended Practice ISORPI FRS 102"Accounting and reportlng by Ch3rities" Irevlsed 20151, and in
ccordance with Financial Reporting Standard 102 IFRS 1021.
Incorne
Income is retognised when the charity h35 entitlement to the funds, any perforfflance conditions 3tt3ched to the
Item of income have been met, it Is probable that the income will be received and the amount can be measured
reliably. For donations and legacies this is normally upon receipt-, for incorne from raising funds thls is normally
when the good5 h3¥È been 501d or the Services delivered,. and for choritable grant Incorne thi5 is recognised in
the year in which the charity 15 entitled to it. The value of services providÈd by volunteers has not been included.
Expenditure
Expenditure 15 recognised once there is a legal orconsrructive obligation to make a payment to 3 third party, it is
probable th3t settlement will be required, and the amount can be me3sured reliably. Expenditure is accounted
for on èn accrua15 b3sis and has been cla55ified under hea(lings that aggregate all cost rel3ted to the cate8ory.
Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basi5
con51Stent with the use of resources. Expenditure on ch8lltable purposes comprises those direct costs incurred
by the charity in the fulfilment of Its charitable objectives, along with an alloc8tion of overhead support costs
required to run the charity. Governance costs are those associated with me@ting the constitutional ènd statutory
re9uiremÉnts ol the charity and include the independent @Xaminer's fees and cost9 linkod to the strèteEIC
management of the ch8rity. As required by Charities SORP IFRS 1021 governance costs are included within
expenditure on charlt3ble 3Ctivities.
Tangible fixed assets
Tangible fixed zssets are c3Pitali5ed ai cost. Depreciatlon is provided at the following 8nnuèl rates In orderto
write off Èach asset over its estlFn3ted useful life.
Plant and machinery
Motor Vehicles
Cornputer Equipment
-25Yts on a reducing balance basls
-25% on a reducing balance bèsis
-33% on a straight-line ba51S
Debtor5
Prepayments are valued at the amount prepaid net of any trade discounts due.
The notes form part of these financial statements
Page 9

THE ARRAN ACCESS TRUST
NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
FOR THE YEAR ENDED 30 SEPTEMBER 2025
2. NEf INCOMEIIEXPENDITUREI
Net incgme 15 Stated after changinpJlcreditingl'.
2025
2024
Depreciation owned assets
Independent examiner'5 fee
1,055
600
1,407
600
3. DONATIONS AND LEGACIES
Unrestrirted Restricted
fund5
funds
2025 Total 2024 Total
Donations
Legacies
Subscriptitsns
4,549
4,549
640
9,634
941
11,215
836
5,385
836
5,385
2024 donations. legacies and subscriptions were all unrestritted.
Unrestrlrted Restrlcted
funds
funds
Restrirted
2025 Total 2024 Total
4. RAISING FUNDS
Guided walks
Other Income
215
340
340
340
215
Unrestrlcted Restrlcted
Funds
Funds
5. CHARITABLE AcfiviTIES
2025 Total 2024 Total
Grants from
North Ayrshire Council
Isle of Arran Community Council
Arran Trust
Others
Naturescot
2,700
I,o(x)
10,0
1,000
io.ooo
6,857
16.826
11,000
11.000
26.383
Unrestrfcted Restricted
Funds
Fund5
6. EXPENDITURE ON CHARITABLE ACTIVITIES
2025 Total 2024 Total
Direct Project Costs
Wages & Salaries (notè 71
Support costs (note 81
33,583
6,422
8.977
4,716
4,716
4.716
4,716
48.982
The notes form part of these financial s13tements
Pa8e 11

THE ARRAN ACCESS TRUST
NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
FOR THE YEAR ENDEO 30 SEPTEMBER 2025
7. STAFF COSTS AND TRLISTEES, REMUNERATION
2025
2024
Wage5 and Salaries
Pension costs
Social Security Costs
5,923
499
6,422
The average monthly number ol ernployees during the year was a5 follows..
2025
2024
Full-tim
Part-time
No employees revieved ernolurnents in excess of £60,000.
The TrusteÈ5 are considered to be key management 3nd are not reumerated.
They were no trustee5' remuneration or other beneftts for the year ended 30 Septernber 2025 nor lor thè year ended
30 September 2024.
Trustee5' e¥penses
There were no tru5tee5' expenses paid for the year ended 30 September 2025 nor 2024.
Unrestrirted RestrTrcted
Funds
Funds
8. SUPPORT COSTS
2025 Total 2024 Total
Postage and stationary
Sundries
Small Work5
Insurance
Depretiation
Governance costs
Website and advert15ing
Grants
141
71
2,339
loo
1,055
610
loo
300
141
71
2,339
loo
1,055
610
loo
300
168
460
5.507
543
1,407
613
279
4,716
4,716
8,977
Governance costs com
Accountancy
Legal fees
600
600
600
13
613
io
610
io
610
The notes form part of these financi215tatements
Page 12

THE ARRAN ACCESS TRUST
NOTESTO THE FINANCIAL STATEMENTS-CONTINUED
FOR THE YEAR ENDED 305EPTEMBER 2025
11. MOVEMENT IN FIJNDS
AtIOct24
Income
Expenditure At 305ep 25
Unrestri£ted firrtds
23.434
5,725
14,7161
24,443
Restrirted funds
Arr3n Community Council
Arran Trust
1.000
10,000
1,000
10.000
23,434
16,725
14,7161
35.443
12. ANALYSIS OF NET ASSETS 8f(WEEN FLIi4DS
Unrestrlcted Restrtcted Totsl fvnds
lunds
fvrtls
Totalfvnds
1024
2025
Fixed Assets
3,165
21,878
16(K)I
24,443
3,165
32,878
16001
35,443
4,220
19.814
CurrentAssets
Ji.000
Current liabikies
16001
23,434
11.000
All funds were unrestricted In 2024
14. ULMMATE CONfROLUIYG PARTY
The charityTs constituted by its MemoFÈndum and ArtScles of Association and is controlled by Its appointed trustees.
The note5 form part of these financial staternents
Page 14