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2025-10-31-accounts
| Trustees |
M Summers |
|
CF McCowan |
|
R
Cameron |
|
FI Mackenzie |
|
A Gillies |
| Secretary |
CFMcCowan |
| Charity number (Scotland) |
SC030267 |
| Company number |
SC208619 |
| Registered offce |
Tom Na Creige |
|
Culduie |
|
Applecross |
|
Ross-shire |
|
V54 8LX |
| Independent examiner |
Rhona Wilson BA, FCCA |
|
MacKenzie Kerr Limited |
|
Chartered Accountants |
|
Redwood |
|
19 Culduthel Road |
|
Inverness |
|
V2 4AA |
| Bankers |
Bank of Scotland |
|
Main Street |
|
Kyle |
|
V40 8AB |
|
Page |
| Trustees' report |
1-3 |
| Independent examiner's report |
4 |
| Statement of fnancial activities |
5 |
| Balance sheet |
6 |
| Notes to the fnancial statements |
7-15 |
|
|
|
Unrestricted |
Restricted |
Total |
Un restricted |
Restricted |
Total |
|
|
|
funds |
funds |
|
funds |
funds |
|
|
|
Notes |
2025 |
2025 |
2025 |
2024
£ |
2024£ |
2024 |
| Income from: |
|
|
|
|
|
|
|
|
| Donations and legacies |
|
2 |
979 |
|
979 |
338 |
|
338 |
| Charitable activities |
|
3 |
7,321 |
5,150 |
12,471 |
6,935 |
|
6,935 |
| Other trading activities |
|
4 |
80 |
|
80 |
|
|
|
| Total income |
|
|
8,380 |
5,150 |
13,530 |
7,273 |
|
7,273 |
Expenditure
on: |
|
|
|
|
|
|
|
|
| Charitable activities |
|
|
13,185 |
2,245 |
15,430 |
13,1 |
337 |
13,492 |
| Total expenditure |
|
|
13,185 |
2,245 |
15,430 |
13,155 |
337 |
13,492 |
| Net income/(expend iture) |
|
|
(4,805) |
2,905 |
(1,900) |
(5,882) |
(337) |
(6,219) |
| Transfers between |
|
|
|
|
|
|
|
|
| funds |
|
|
|
|
|
2,471 |
(2,471) |
|
| Net movement in |
|
|
|
|
|
|
|
|
| funds |
|
|
(4,805) |
2,905 |
(1,900) |
(3,411) |
(2,808) |
(6,219) |
| Reconciliation of funds: |
|
|
|
|
|
|
|
|
Fund
balances
at 1 |
November |
|
|
|
|
|
|
|
| 2024 |
|
|
49,1,104 |
40 |
49,,144 |
52,515 |
2,848 |
55,363 |
| Fund balances at 31 October |
|
|
|
|
|
|
|
|
| 2025 |
|
|
44,299 |
2,945 |
47,244 |
49,104 |
40 |
49,144 |
|
|
2025 |
|
2024 |
|
|
Notes |
|
£ |
|
|
| Fixed assets |
|
|
|
|
|
| Intangible assets |
11 |
|
1,566 |
|
1,958 |
| Tangible assets |
12 |
|
13,217 |
|
16,866 |
|
|
|
14,783 |
|
18,824 |
| Current assets |
|
|
|
|
|
| Stocks |
13 |
3,086 |
|
3,141 |
|
| Debtors |
14 |
849 |
|
698 |
|
| Cash at bank and in hand |
|
30,573 |
|
29,863 |
|
|
|
34,508 |
|
33,702 |
|
| Creditors: amounts falling due within |
15 |
|
|
|
|
| one year |
|
(2,047) |
|
(3,382) |
|
| Net current assets |
|
|
32,461 |
|
,320 |
| Total assets less current liabilities |
|
|
47,244 |
|
49,144 |
| The funds of the charity |
|
|
|
|
|
| Restricted income funds |
16 |
|
2,945 |
|
40 |
| Unrestricted funds |
17 |
|
44,299 |
|
49,104 |
|
|
|
47,244 |
|
49,144 |
|
Unrestricted |
Unrestricted |
|
funds |
funds |
|
2025 |
2024 |
| Donations and gifts |
864 |
73 |
| Membership fees |
115 |
265 |
|
979 |
338 |
| 3 |
Income from charitable activities |
Income from charitable activities |
|
|
|
|
|
|
|
Unrestricted |
Restricted |
Total |
Unrestricted |
Restricted |
Total |
|
|
funds |
funds |
|
funds |
funds |
|
|
|
2025 |
2025 |
2025 |
2024 |
2024 |
2024 |
|
|
£ |
|
|
|
|
£ |
|
Operation of Heritage Centre |
|
|
|
|
|
|
|
Sale of goods |
6,654 |
|
6,654 |
6,935 |
|
6,935 |
|
Grants |
|
5,150 |
5,150 |
|
|
|
|
Other income |
667 |
|
667 |
|
|
|
|
|
7,321 |
5,150 |
12,471 |
6,935 |
|
6,935 |
|
|
Unrestricted |
Unrestricted |
|
|
funds |
funds |
|
|
2025 |
2024 |
| Fundraising |
events |
80 |
|
|
Operation of |
Operation of |
|
Heritage |
Heritage |
|
Centre |
Centre |
| Direct costs |
2025 |
2024£ |
| Depreciation and impairment |
3,956 |
3,972 |
| Shop purchases |
1,108 |
2,481 |
| Light and heat |
1,326 |
2,716 |
| Telephone |
1,157 |
1,051 |
| Sundries |
967 |
213 |
| Repairs and maintenance |
1,396 |
550 |
| Insurance |
750 |
229 |
| Printing and postage |
436 |
156 |
| IT and website |
177 |
183 |
| Project expenses |
2,205 |
|
|
13,478 |
11,551 |
| Share of support and governance costs (see note 6) |
|
|
| Support |
392 |
489 |
| Governance |
1,,560 |
1,452 |
|
15,430 |
13,492 |
| Analysis by fund |
|
|
| Unrestricted funds |
13,185 |
13,155 |
| Restricted funds |
2,245 |
337 |
|
15,430 |
13,492 |
| Support costs allocated to activities |
|
|
|
2025 |
2024 |
| Amortisation |
392 |
489 |
| Governance costs |
1,560 |
1,452 |
|
1,952 |
1,941 |
| Analysed between: |
|
|
| Operation of Heritage Centre |
1,952 |
1,941 |
| 7 |
Net movement in funds |
2025 |
2024 |
|
|
|
£ |
|
The net movement in funds is stated after charging/(crediting): |
|
|
|
Fees payable for the independent examination of the charity's fnancial |
|
|
|
statements |
1,560 |
1,452 |
|
Depreciation of owned tangible fxed assets |
3,956 |
3,972 |
|
Amortisation of intangible assets |
392 |
489 |
| 11 |
Intangible fxed assets |
Intangible fxed assets |
Intangible fxed assets |
|
|
|
|
|
|
|
|
|
Website |
|
Cost |
|
|
|
|
|
|
At 1 |
November |
2024 and 31 |
October |
2025 |
4,780 |
|
Amortisation |
|
and impairment |
|
|
|
|
At 1 |
November |
2024 |
|
|
2,822 |
|
Amortisation charged for the |
|
|
year |
|
392 |
|
At 31 |
October |
2025 |
|
|
3,214 |
|
Carrying amount |
|
|
|
|
|
|
At 31 |
October |
2025 |
|
|
1,566 |
|
At 31 |
October |
2024 |
|
|
1,958 |
| 12 |
Tangible fxed assets |
|
|
|
|
|
Property |
Equipment |
Total |
|
|
improvements |
|
|
|
Cost |
|
|
|
|
At 1
November
2024 |
87,687 |
28,167 |
115,854 |
|
Additions |
|
307 |
307 |
|
At 31 October 2025 |
87,687 |
28,474 |
116,161 |
|
Depreciation and impairment |
|
|
|
|
At 1
November
2024 |
75,003 |
23,985 |
98,988 |
|
Depreciation charged in the year |
3,507 |
449 |
3,956 |
|
At 31 October 2025 |
78,510 |
24,434 |
102,944 |
|
Carrying amount |
|
|
|
|
At 31 October 2025 |
9,177 |
4,040 |
13,217 |
|
At 31 October 2024 |
12,684 |
4,182 |
16,866 |
| 13 |
Stocks |
|
|
|
|
|
|
2025 |
2024 |
|
|
|
£ |
£ |
|
Consumables |
|
3,086 |
3,141 |
| 14 |
Debtors |
|
|
|
|
|
|
2025 |
2024 |
|
Amounts falling due within one year: |
|
£ |
£ |
|
Other debtors |
|
|
240 |
|
Prepayments and accrued income |
|
849 |
458 |
|
|
|
849 |
698 |
| 15 |
Cred itors: amounts falling due within one year |
|
|
|
|
|
|
2025 |
2024 |
|
Other creditors |
|
487 |
1,930 |
|
Accruals and deferred income |
|
1,560 |
1,452 |
|
|
|
2,047 |
3,382 |
|
At 1 |
Incoming |
Resources |
Transfers |
At 31 October |
|
November |
resources |
expended |
|
2025 |
|
2024 |
|
|
|
|
|
|
|
£ |
|
£ |
| Museums Recovery Fund |
40 |
|
(40) |
|
|
| Geugan Project |
|
5,150 |
(2,:.205) |
|
2,945 |
|
40 |
5,150 |
(2,245) |
|
2,945 |
| Previous year: |
At1 |
Incoming |
Resources |
Transfers |
At 31 October |
|
November |
resources |
expended |
|
2024 |
|
2023 |
|
|
|
|
|
£ |
£ |
£ |
£ |
£ |
| Museums Recovery Fund |
2,848 |
|
(337) |
(2,471) |
40 |
|
At 1 |
Incoming |
Resources |
Transfers At 31 October |
|
November |
resources |
expended |
2025 |
|
2024 |
|
|
|
|
|
|
|
£ |
| Fixed asset fund |
16,866 |
307 |
(3,956) |
13,217 |
| General funds |
32,238 |
8,073 |
(9,229) |
31,082 |
|
49,1,104 |
8,380 |
(13,1,185) |
44,299 |
| Previous year: |
At 1 |
Incoming |
Resources |
Transfers At |
31 October |
|
November |
resources |
expended |
|
2024 |
|
2023 |
|
|
|
|
|
£ |
£ |
|
|
|
| Fixed asset fund |
20,838 |
|
(3,972) |
|
16,866 |
| General funds |
31,677 |
7,273 |
(9,183) |
2,471 |
32,238 |
|
52,515 |
7,273 |
(13,155) |
2,471 |
49,104 |
|
Unrestricted |
Restricted |
Total |
|
funds |
funds |
|
|
2025 |
2025 |
2025 |
|
£ |
£ |
£ |
| At 31 October 2025: |
|
|
|
| Intangible fxed assets |
11,566 |
|
1,566 |
| Tangible assets |
13,217 |
|
13,217 |
| Current assets/(liabilities) |
29,516 |
2,945 |
32,461 |
|
44,299 |
2,945 |
47,244 |
|
Unrestricted |
Restricted |
Total |
|
funds |
funds |
|
|
2024 |
2024 |
2024 |
|
£ |
£ |
£ |
| At 31 October 2024: |
|
|
|
| Intangible fxed assets |
1,958 |
|
1,958 |
| Tangible assets |
16,866 |
|
16,866 |
| Current assets/(liabilities) |
30,280 |
40 |
30,320 |
|
49,104 |
40 |
49.,144 |