``` REGISTERED COMPANY NUMBER: SC201756 (Scotland) REGISTERED CHARITY NUMBER: 029619 ``` ## **`REPORT OF THE TRUSTEES AND`** ``` UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ``` ``` FOR ``` ``` PORT OF NESS HARBOUR LIMITED ``` ``` CIB Services Chartered Accountants ``` ``` 63 Kenneth Street Stornoway Isle of Lewis Western Isles HS1 2DS ``` ``` PORT OF NESS HARBOUR LIMITED ``` ``` CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ``` |||**`Page`**|| |---|---|---|---| |**`Report of the Trustees`**|`1`|`to`|`2`| |**`Independent Examiner's Report`**||`3`|| |**`Statement of Financial Activities`**||`4`|| |**`Balance Sheet`**|`5`|`to`|`6`| |**`Notes to the Financial Statements`**|`7`|`to`|`12`| ``` PORT OF NESS HARBOUR LIMITED (REGISTERED NUMBER: SC201756) ``` ## **`REPORT OF THE TRUSTEES`** ## **`FOR THE YEAR ENDED 31 AUGUST 2025`** ``` ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreportwiththe financial statementsofthecharityfortheyearended31August2025.ThetrusteeshaveadoptedtheprovisionsofAccountingand Reporting byCharities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ``` ## **`OBJECTIVES AND ACTIVITIES`** ## **`Objectives and aims`** ``` The objectives of the charity are to improve the Port Of Ness Harbour and the immediate vicinity. ``` ## **`ACHIEVEMENTS AND PERFORMANCE`** ## **`Charitable activities`** ``` The last financial year has seen income being generated through the annual collection of harbour dues. ``` ``` Thetrusteesremaincommittedtoensuringtheharbouriswellmaintainedandimprovedwherepossibletoensureitremains a valuable community asset. ``` ## **`FINANCIAL REVIEW`** ## **`Reserves policy`** ``` Duringtheyearthecharity'soutgoingresourcesexceededincomingresourcesresultinginadeficitof£10,432(2024-£7,361 deficit) fortheyear.Unrestrictedfundstotal£97,699asaresult(2024-£97,365)andrestrictedfundstotal£685(2024-£11,451). The level of reserves are kept under review by the trustees. In the opinion of the trustees, the current level of reserves is satisfactory. ``` ## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** ## **`Governing document`** ``` PortOfNessHarbourLimitedisacharitablecompanylimitedbyguarantee,incorporatedon23November1999.Thecompany was establishedunderaMemorandumofAssociationwhichestablishedtheobjectsandpowersofthecharitablecompanyand is governedunderitsArticlesofAssociation.Intheeventofthecompanybeingwoundupmembersarerequiredtocontribute an amount not exceeding £1. ``` ## **`Recruitment and appointment of new trustees`** ``` Nominations for new trustees are always welcome from anyone with an interest in Port Of Ness Harbour. ``` ## **`Related parties`** ``` Barr'AYardLimited,awhollyownedsubsidiaryofthecharity,hastakenoverthemanagementandleasingoftherestaurant, 'The Breakwater'. ``` ## **`Risk management`** ``` Thetrusteeshaveadutytoidentifyandreviewtheriskstowhichthecharityisexposedandtoensureappropriatecontrolsare in place to provide reasonable assurance against fraud and error. ``` ## **`REFERENCE AND ADMINISTRATIVE DETAILS`** ## **`Registered Company number`** ``` SC201756 (Scotland) ``` ## **`Registered Charity number`** ``` 029619 ``` ## **`Registered office`** ``` 63 Kenneth Street Stornoway Isle of Lewis HS1 2DS ``` ``` Page 1 ``` ## **`PORT OF NESS HARBOUR LIMITED (REGISTERED NUMBER: SC201756)`** ## **`REPORT OF THE TRUSTEES`** ## **`FOR THE YEAR ENDED 31 AUGUST 2025`** ## **`Trustees`** ``` D Macleod M Murray G Maclean ``` ## **`Company Secretary`** ``` C Murray ``` ## **`Independent Examiner`** ``` John E Moffat BA FCA CIB Services Chartered Accountants 63 Kenneth Street Stornoway Isle of Lewis Western Isles HS1 2DS ``` ``` Approved by order of the board of trustees on 25 March 2026 and signed on its behalf by: ``` ``` D Macleod - Trustee ``` ``` Page 2 ``` ``` INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PORT OF NESS HARBOUR LIMITED ``` ``` I report on the accounts for the year ended 31 August 2025 set out on pages four to twelve. ``` ## **`Respective responsibilities of trustees and examiner`** ``` Thecharity'strusteesareresponsibleforthepreparationoftheaccountsinaccordancewiththetermsoftheCharitiesand Trustee Investment(Scotland)Act2005andtheCharitiesAccounts(Scotland)Regulations2006(asamended).Thecharity's trustees considerthattheauditrequirementofRegulation10(1)(a)to(c)oftheAccountsRegulationsdoesnotapply.Itismy responsibility toexaminetheaccountsasrequiredunderSection44(1)(c)oftheActandtostatewhetherparticularmattershavecometo my attention. ``` ## **`Basis of the independent examiner's report`** ``` MyexaminationwascarriedoutinaccordancewithRegulation11oftheCharitiesAccounts(Scotland)Regulations2006. An examinationincludesareviewoftheaccountingrecordskeptbythecharityandacomparisonoftheaccountspresentedwith those records.Italsoincludesconsiderationofanyunusualitemsordisclosuresintheaccounts,andseekingexplanationsfromyou as trusteesconcerninganysuchmatters.Theproceduresundertakendonotprovidealltheevidencethatwouldberequiredinan audit, and consequently I do not express an audit opinion on the view given by the accounts. ``` ## **`Independent examiner's statement`** ``` In connection with my examination, no matter has come to my attention : ``` - `(1) which gives me reasonable cause to believe that, in any material respect, the requirements` - `to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and` - `to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations` ``` have not been met; or ``` - `(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.` ``` John E Moffat BA FCA The Institute of Chartered Accountants in England and Wales ``` ``` CIB Services Chartered Accountants 63 Kenneth Street Stornoway Isle of Lewis Western Isles HS1 2DS ``` ``` 25 March 2026 ``` ``` Page 3 ``` ## **`PORT OF NESS HARBOUR LIMITED`** ## **`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025`** |`Unrestricted`
`funds`
`Notes`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
**`3,784`**
**`Charitable activities`**
`Harbour maintenance, utilisation & improvement`
**`1,220`**
**`Total`**
**`5,004`**
**`EXPENDITURE ON`**
**`Charitable activities`**
`Harbour maintenance, utilisation & improvement`
**`4,670`**
**`NET INCOME/(EXPENDITURE)`**
**`334`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
**`97,365`**
**`TOTAL FUNDS CARRIED FORWARD`**
**`97,699`**|`Restricted`
`funds`
`£`
**`-`**
**`-`**
**`-`**
**`10,766`**
**`(10,766)`**
**`11,451`**
**`685`**|**`31.8.25`**
`31.8.24`
**`Total`**
`Total`
**`funds`**
`funds`
**`£`**
`£`
**`3,784`**
`3,770`
**`1,220`**
`240`
**`5,004`**
`4,010`
**`15,436`**
`11,371`
**`(10,432)`**
`(7,361)`
**`108,816`**
`116,177`
**`98,384`**
`108,816`| |---|---|---| ``` The notes form part of these financial statements ``` ``` Page 4 ``` ## **`PORT OF NESS HARBOUR LIMITED (REGISTERED NUMBER: SC201756)`** ## **`BALANCE SHEET`** ## **`31 AUGUST 2025`** |`Unrestricted`
`funds`
`Notes`
`£`
**`FIXED ASSETS`**
`Tangible assets`
`5`
**`85,872`**
`Investments`
`6`
**`1`**
**`85,873`**
**`CURRENT ASSETS`**
`Debtors`
`7`
**`7,567`**
`Cash at bank and in hand`
**`5,789`**
**`13,356`**
**`CREDITORS`**
`Amounts falling due within one year`
`8`
**`(1,530)`**
**`NET CURRENT ASSETS`**
**`11,826`**
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
**`97,699`**
**`NET ASSETS`**
**`97,699`**
**`FUNDS`**
`9`
`Unrestricted funds`
`Restricted funds`
**`TOTAL FUNDS`**|`Restricted`
`funds`
`£`
**`-`**
**`-`**
**`-`**
**`685`**
**`-`**
**`685`**
**`-`**
**`685`**
**`685`**
**`685`**|**`31.8.25`**
**`Total`**
**`funds`**
**`£`**
**`85,872`**
**`1`**
**`85,873`**
**`8,252`**
**`5,789`**
**`14,041`**
**`(1,530)`**
**`12,511`**
**`98,384`**
**`98,384`**
**`97,699`**
**`685`**
**`98,384`**|`31.8.24`
`Total`
`funds`
`£`
`88,555`
`1`
`88,556`
`5,254`
`16,948`
`22,202`
`(1,942)`
`20,260`
`108,816`
`108,816`
`97,365`
`11,451`
`108,816`| |---|---|---|---| ``` ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006fortheyear ended 31 August 2025. ``` ``` Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyearended31August2025 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 5 ``` ``` PORT OF NESS HARBOUR LIMITED (REGISTERED NUMBER: SC201756) ``` ## **`BALANCE SHEET - continued 31 AUGUST 2025`** ``` Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitablecompaniessubjectto the small companies regime. ``` ``` ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon25March2026andweresignedon its behalf by: ``` ``` D Macleod - Trustee ``` ``` The notes form part of these financial statements ``` ``` Page 6 ``` ``` PORT OF NESS HARBOUR LIMITED ``` ## **`NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025`** ## **`1. ACCOUNTING POLICIES`** ## **`Basis of preparing the financial statements`** ``` Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,havebeenprepared in accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:StatementofRecommended Practice applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUK and RepublicofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancial Reporting StandardapplicableintheUKandRepublicofIreland'andtheCompaniesAct2006.Thefinancialstatementshave been prepared under the historical cost convention, with the exception of investments which are included at market value. ``` ``` The presentation currency of the financial statements is the Pound Sterling (£). ``` ## **`Going concern`** ``` Thetrusteeshaveassessedthecharity'sabilitytocontinueasagoingconcernanddonotconsidertheretobeany material uncertainties about the charity's ability to continue as a going concern. ``` ## **`Financial reporting standard 102 - reduced disclosure exemptions`** ``` Thecharitablecompanyhastakenadvantageofthefollowingdisclosureexemptioninpreparingthesefinancial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': ``` - `the requirements of Section 7 Statement of Cash Flows.` ## **`Critical accounting judgements and key sources of estimation uncertainty`** ``` Intheapplicationofthecharity'saccountingpolicies,thetrusteesarerequiredtomakejudgements,estimates and assumptions that affect the amounts reported for assets, liabilities, income and expenditure. ``` ``` Theestimatesandassociatedassumptionsarebasedonhistoricalexperienceandotherfactorsthatareconsideredto be relevant. Actual results may differ from these estimates. ``` ``` Theestimatesandassumptionsarereviewedonanongoingbasis.Revisionstoaccountingestimatesarerecognisedin the period in which the estimate is revised and in future periods should it affect future periods. ``` ``` Theestimatesandassumptionswhichcarryahigherdegreeofriskofcausingamaterialadjustmenttothecarrying amount of assets and liabilities are as follows: ``` ## **`Useful economic lives of tangible fixed assets`** ``` Theannualdepreciationchargefortangiblefixedassetsissensitivetochangesintheestimatedusefuleconomiclives and residualvaluesoftheassets.Theyareamendedwhennecessarytoreflectcurrentestimates,futureinvestment, economic utilisation and the physical condition of the assets. See note 9 for details of the values of tangible fixed assets. ``` ## **`Income`** ``` AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,itis probable that the income will be received and the amount can be measured reliably. ``` ## **`Expenditure`** ``` Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthecharityto that expenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandtheamountof the obligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeenclassified under headingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticular headings they have been allocated to activities on a basis consistent with the use of resources. ``` ## **`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- 2% on cost ``` ``` continued... ``` ``` Page 7 ``` ``` PORT OF NESS HARBOUR LIMITED ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025`** ## **`1. ACCOUNTING POLICIES - continued`** ## **`Taxation`** ``` The charity is exempt from corporation tax on its charitable activities. ``` ## **`Fund accounting`** ``` Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. ``` ``` Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.Restrictionsarise when specified by the donor or when funds are raised for particular restricted purposes. ``` ``` Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ``` ## **`2. NET INCOME/(EXPENDITURE)`** ``` Net income/(expenditure) is stated after charging/(crediting): ``` ||**`31.8.25`**|`31.8.24`| |---|---|---| ||**`£`**|`£`| |`Depreciation - owned assets`|**`2,683`**|`2,683`| ## **`3. TRUSTEES' REMUNERATION AND BENEFITS`** ``` Therewerenotrustees'remunerationorotherbenefitsfortheyearended31August2025norfortheyear ended 31 August 2024. ``` ## **`Trustees' expenses`** ``` There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024. ``` ## **`4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`** |`Unrestricted`
`funds`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`3,770`
**`Charitable activities`**
`Harbour maintenance, utilisation & improvement`
`240`
**`Total`**
`4,010`
**`EXPENDITURE ON`**
**`Charitable activities`**
`Harbour maintenance, utilisation & improvement`
`11,371`
**`NET INCOME/(EXPENDITURE)`**
`(7,361)`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`104,726`|`Restricted`
`funds`
`£`
`-`
`-`
`-`
`-`
`-`
`11,451`|`Total`
`funds`
`£`
`3,770`
`240`
`4,010`
`11,371`
`(7,361)`
`116,177`| |---|---|---| ``` continued... ``` ``` Page 8 ``` ``` PORT OF NESS HARBOUR LIMITED ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025`** |**`4.`**|**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`**|**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`**|||| |---|---|---|---|---|---| |||`Unrestricted`|`Restricted`||`Total`| |||`funds`|`funds`||`funds`| |||`£`|`£`||`£`| ||**`TOTAL FUNDS CARRIED FORWARD`**|`97,365`|`11,451`||`108,816`| |**`5.`**|**`TANGIBLE FIXED ASSETS`**||||| |||`Freehold`|`Plant and`||| |||`property`|`machinery`||`Totals`| |||`£`|`£`||`£`| ||**`COST`**||||| ||`At 1 September 2024 and 31 August 2025`|**`134,166`**|**`20,255`**||**`154,421`**| ||**`DEPRECIATION`**||||| ||`At 1 September 2024`|**`45,611`**|**`20,255`**||**`65,866`**| ||`Charge for year`|**`2,683`**||**`-`**|**`2,683`**| ||`At 31 August 2025`|**`48,294`**|**`20,255`**||**`68,549`**| ||**`NET BOOK VALUE`**||||| ||`At 31 August 2025`|**`85,872`**||**`-`**|**`85,872`**| ||`At 31 August 2024`|`88,555`||`-`|`88,555`| |**`6.`**|**`FIXED ASSET INVESTMENTS`**||||| ||||||`Shares in`| ||||||`group`| ||||||`undertakings`| ||||||`£`| ||**`MARKET VALUE`**||||| ||`At 1 September 2024 and 31 August 2025`||||**`1`**| ||**`NET BOOK VALUE`**||||| ||`At 31 August 2025`||||**`1`**| ||`At 31 August 2024`||||`1`| ``` There were no investment assets outside the UK. ``` ``` The company's investments at the balance sheet date in the share capital of companies include the following: ``` ## **`Barr 'A Yard Limited`** ``` Registered office: The registered office of the subsidiary is within the United KIngdom. Nature of business: Property management ``` |`Nature of business: Property management`|||||| |---|---|---|---|---|---| ||`%`||||| |`Class of share:`|`holding`||||| |`Ordinary`|**`100`**||||| |||**`31.8.25`**||`31.8.24`|| |||**`£`**||`£`|| |`Aggregate capital and reserves`|||**`1`**||`1`| ``` continued... ``` ``` Page 9 ``` ``` PORT OF NESS HARBOUR LIMITED ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025`** ## **`7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`** |`Amounts owed by group undertakings`
`Other debtors`
`Accrued income`
`Prepayments`
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`VAT`
`Accrued expenses`
**`MOVEMENT IN FUNDS`**
**`Unrestricted funds`**
`General fund`
`New Building`
**`Restricted funds`**
`Maintenance Fund`
`Harbour Development Fund`
**`TOTAL FUNDS`**|`At 1.9.24`
`£`
**`8,810`**
**`88,555`**
**`97,365`**
**`357`**
**`11,094`**
**`11,451`**
**`108,816`**|**`31.8.25`**
**`£`**
**`6,982`**
**`685`**
**`520`**
**`65`**
**`8,252`**
**`31.8.25`**
**`£`**
**`101`**
**`1,429`**
**`1,530`**
`Net`
`movement`
`in funds`
`£`
**`3,017`**
**`(2,683)`**
**`334`**
**`(357)`**
**`(10,409)`**
**`(10,766)`**
**`(10,432)`**|`31.8.24`
`£`
`2,953`
`2,239`
`-`
`62`
`5,254`
`31.8.24`
`£`
`37`
`1,905`
`1,942`
`At`
`31.8.25`
`£`
**`11,827`**
**`85,872`**| |---|---|---|---| ||||**`97,699`**
**`-`**
**`685`**| ||||**`685`**| ||||**`98,384`**| ## **`8.`** ## **`9. MOVEMENT IN FUNDS`** ``` continued... ``` ``` Page 10 ``` ``` PORT OF NESS HARBOUR LIMITED ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025`** ## **`9. MOVEMENT IN FUNDS - continued`** ``` Net movement in funds, included in the above are as follows: ``` |**`Unrestricted funds`**
`General fund`
`New Building`
**`Restricted funds`**
`Maintenance Fund`
`Harbour Development Fund`
**`TOTAL FUNDS`**
**`Comparatives for movement in funds`**
**`Unrestricted funds`**
`General fund`
`New Building`
**`Restricted funds`**
`Maintenance Fund`
`Harbour Development Fund`
**`TOTAL FUNDS`**
`Comparative net movement in funds, included in the above are as follows:`
**`Unrestricted funds`**
`General fund`
`New Building`
**`TOTAL FUNDS`**|`Incoming`
`Resources`
`Movement`
`resources`
`expended`
`in funds`
`£`
`£`
`£`
**`5,004`**
**`(1,987)`**
**`3,017`**
**`-`**
**`(2,683)`**
**`(2,683)`**
**`5,004`**
**`(4,670)`**
**`334`**
**`-`**
**`(357)`**
**`(357)`**
**`-`**
**`(10,409)`**
**`(10,409)`**
**`-`**
**`(10,766)`**
**`(10,766)`**
**`5,004`**
**`(15,436)`**
**`(10,432)`**
`Net`
`movement`
`At`
`At 1.9.23`
`in funds`
`31.8.24`
`£`
`£`
`£`
`13,488`
`(4,678)`
`8,810`
`91,238`
`(2,683)`
`88,555`
`104,726`
`(7,361)`
`97,365`
`357`
`-`
`357`
`11,094`
`-`
`11,094`
`11,451`
`-`
`11,451`
`116,177`
`(7,361)`
`108,816`
`Incoming`
`Resources`
`Movement`
`resources`
`expended`
`in funds`
`£`
`£`
`£`
`4,010`
`(8,688)`
`(4,678)`
`-`
`(2,683)`
`(2,683)`
`4,010`
`(11,371)`
`(7,361)`
`4,010`
`(11,371)`
`(7,361)`| |---|---| ``` continued... ``` ``` Page 11 ``` ``` PORT OF NESS HARBOUR LIMITED ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025`** ## **`10. RELATED PARTY DISCLOSURES`** ``` Barr'AYardLimited,awhollyownedsubsidiaryofthecharity,hastakenoverthemanagementandleasingof the restaurant, 'The Breakwater'. ``` ``` Thesubsidiarytransfersanyprofitsgeneratedtothecharity.Thisresultsinapaymenttothecharityfortheyearended 31 August 2025 of £3,784 (2024 - £3,770). ``` ``` Page 12 ```