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|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|
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||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|
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||||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|
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|||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|
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||Unrestricted|Unrestricted|
|---|---|---|
||funds|funds|
||2025|2024|
|Donations and gifts|864|73|
|Membership fees|115|265|
||979|338|
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|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||
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||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|
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|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|
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|2025|2024|
|---|---|
|Number|Number|
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|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|
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|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|
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||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|
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||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|
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|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|
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||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|
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