REGISTERED COMPANY NUMBER: SC211209 (Scotland) REGISTERED CHARITY NUMBER: SC030581
Report of the Trustees and
Financial Statements for the Year Ended 30 June 2025
for
THE ERISKAY PONY (PUREBRED) STUDBOOK SOCIETY - COMANN EACH NAN EILEAN LTD
Mann Judd Gordon Ltd Chartered Accountants 26 Lewis Street Stornoway Isle of Lewis HS1 2JF
THE ERISKAY PONY (PUREBRED) STUDBOOK SOCIETY - COMANN EACH NAN EILEAN LTD
Contents of the Financial Statements for the Year Ended 30 June 2025
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|Report of the Trustees|l1|tw|4|
|Independent|Examiner's|Report|5|
|Statement|of Financial|Activities|6|
|Balance|Sheet|7|to|8|
|Notes|to|the|Financial|Statements|9|wo|Id|
|Detailed|Statement|of Financial|Activities|15|to|16|
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THE ERISKAY PONY (PUREBRED) STUDBOOK SOCIETY - COMANN EACH NAN EILEAN LTD
Report of the Trustees for the Year Ended 30 June 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Coman Each nan Eilean was formed in 1972 on the island of Eriskay to save Each nan Eilean (Eriskay Pony) from extinction. to conserve the breed and to procure. by controlled breeding, good specimens of ponies in the future.
To set up. maintain and operate a Register of Horses.
To promote study into the history, origin. and characteristic of Each nan Eilean and to encourage the use of the ponies for work and recreation especially in the Highlands and Islands of Scotland, particularly in their natural habitat on the Isle of Eriskay and neighbouring islands.
The society aim to provide support for the breeders and to establish and maintain a commercial future for the breed publicising Each nan Eilean progressively throughout the world. To encourage breeding with the pure mares and improve the holding facility. particularly for the stallions on permanent basis.
Volunteer Contributions
All society roles. including those of the Registrar. committee members, walking guides, event organisers. and volunteers. are undertaken by dedicated individuals who freely give their time. Their commitment is the backbone of our success. As a volunteer-led organisation. 100% of the funds we receive are directed towards the care of the ponies and the operation of the society.
This report highlights another successful year for Comann Each nan Eilean-The Eriskay Pony Society (CEnE). achieved through the dedicated committee. members and supporters. Together. we continue to build a sustainable future for the Eriskay Pony.
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THE ERISKAY PONY (PUREBRED) STUDBOOK SOCIETY - COMANN EACH NAN EILEAN LTD
Report of the Trustees
for the Year Ended 30 June 2025
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Breeding Program
Comann Each nan Eilean - The Eriskay Pony Society (CEnE) continues to manage and care for a herd of. on average, 20-25 Eriskay Ponies cach year. which can be very challenging at times. The ponies have a strong herd instinct. so working with a single pony alone is rarely straighttorward-if one pony decides to leave or gets spooked. the entire herd often follows. We do not always have the luxury of working with ponies on a one-to-one basis. which can be frustrating: however. working with a herd is very rewarding. as it allows us to get to know their personalities and behaviours. and the ponies always provide a warm welcome.
In 2024/25, no toals were born however the stallions have bred with mares this year so fingers crossed we will have some additions to the herd in summer 2026.
Managing the stallions and mares alongside the logistics of herd care is significant work. and this break allows us to focus on the overall health, wellbeing. and training of the existing ponies. We remain committed to our breeding programme and _ plan to continue next year with the goal ofpreserving this unique native breed.
Equine Passports
We continue to rely on an external agency for printing equine passports. Plans to bring this process in-house remain under consideration, with the aim of streamlining operations and reducing costs to CEnE.
Walking Trails, Equine Expert Tatks, Heritage Talks, and Community Events
Throughout 2024/25, we have maintained a programme of walks. talks. and community events to safeguard the future of the Eriskay Pony. The Eriskay Pony Walks. offered both on Beinn Sgrithean and along gentler routes through the lower township for those who prefer an easier option, have been particularly successful.
These walks not only raise essential funds for feed and veterinary care but also promote awareness and enjoyment of the ponies. Participants consistently highlight these walks as a memorable aspect of their visit to Eriskay. These activities have been popular with both locals and visitors. encouraging new members to engage with the society, consider pony ownership. and develop a wider appreciation of the breed's heritage
National Eriskay Pony Centre within the lonad Eilean na H-Oige Project
In collaboration with Comann Eachdraidh Eirisgeidh. we are supporting the redevelopment of the former Eriskay School into a Heritage Centre and Community Hub. This project will include a National Eriskay Pony Centre. providing an information point for pony owners to meet with the society and for visitors and locals to leam about the pony’s heritage. breeding objectives. and our society's work. This initiative strengthens the long-term protection and visibility of the breed on its native island.
Community Involvement
Our events in the Eriskay Hall. supported by volunteers and young community members. continue to be successful. These gatherings give participants a deeper understanding of the Eriskay Pony's cultura! and historical significance and highlight the importance of ongoing preservation.
Gaelic and Community Collaboration
We remain actively involved with Cedlas. hosting events in both Gaelic and English as part of their Summer and Autumn schools. We also work with CNAG to deliver outdoor pony events. giving children direct experience with the ponies and insight into their behaviour and care. These activities allow participants to appreciate the ponies’ personalities in both stable and free-roaming settings and may encourage new pony owners.
I-xpert Collaboration
Once again this year. we have werked with equine behaviour expert Bonny Mealand. Bonny brought clients to observe and tearn from our free-roaming herd. providing valuable insights into the ponies’ social dynamics and behaviours while offering first-hand education to attendces.island..
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THE ERISKAY PONY (PUREBRED) STUDBOOK SOCIETY - COMANN EACH NAN EILEAN LTD
Report of the Trustees for the Year Ended 30 June 2025
Ruth Chamberlain's Support
Photographer Ruth Chamberlain continues to generously support our efforts. Through sales of her calendar Hidden Hoofbeat of Britain and [reland, as well as framed photographs and snoods, she donates a portion of proceeds to native pony socicties whose equines have been photographed. including ours. Her ongoing contributions, both financial and promotional. are greatly appreciated.
Merchandise and Fundraising
Merchandise sales continue to provide vital funding for the care of our ponies. with [00% of profits directly supporting our operations.
FINANCIAL REVIEW
Financial position
Total income received for the year was £3,126 (2024 : £1,396). Expenditure totalled £1.934 (2024 : £1.670). The resulting surplus is £1,192 (2024 : deficit of £274),
FUTURE PLANS
Looking ahead, Comann Each nan Eilean - The Eriskay Pony Society (CEnf) will continue to focus on the health. welfare. breeding and the management of our herd. We look forward to welcoming some foals in the summer of 2026. We will continue to carefully manage stallions and mares to ensure the wellbeing of all ponies while preserving this unique native breed.
Future plans include raising funds towards the lonad Eilean na h-Oige redevelopment of the old Eriskay School. which will provide a permanent base for a National Eriskay Pony Centre within a community building. This will allow visitors to learn about the Eriskay Pony, understand their important historical and modern roles. meet the ponies. and take guided trips to see them in their natural habitat. A long aim has also been to erect a shed or stable to enable safe handling of the free-roaming herd and stallions. essential for veterinary care and emergencies.
We will continue to offer walks, talks. and community events, and raise awareness through social media. hoping to encourage more breeders and supporters.
Fundraising remains challenging but is vital to support these ambitions. maintain the herd. and ensure the long-term future of the Eriskay Pony. while helping with the community-led redevelopment project to achieve a heritage centre and vibrant community hub for the island and its visitors.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company. limited by guarantee. as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
$C211209 (Scotland)
Registered Charity number $C030581
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THE ERISKAY PONY (PUREBRED) STUDBOOK SOCIETY - COMANN EACH NAN EILEAN LTD
Report of the Trustees for the Year Ended 30 June 2025
Registered office Scrien View Balla Isle of Eriskay Outer Hebrides isle of South Uist HS8 5JL
Trustees Mrs S B Mac Innes Mrs K Johnstone M Johnstone D J Mac Innes
Company Secretary Mrs S B MaclInnes Independent Examiner Mann Judd Gordon Lid Chartered Accountants 26 Lewis Street Stornoway Isle of Lewis HS1 2JF
Approved by order ofthe board of trustees on 31 March 2026 and signed on its behalf by:
Mrs K Johnstone - Trustee
Page 4
Independent Examiner's Report to the Trustees of The Eriskay Pony (Purebred) Studbook Society - Comann Each Nan Eilean Ltd
I report on the accounts for the year ended 30 June 2025 set out on pages six to fourteen.
Respective responsibilities ortrustees and examiner
The charity's trustees arc responsible for the preparation or the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charil) 's trustees consider that the audit requirement or Regulation 10( I )(a) to (c) or the Accounts Regulations docs not appl). It is m) rcsponsibilit) to examine the accounts as required under Section 44( I )(c) of the Act and to state ,1hether particular mailers have come to my attention.
Basis of the independent examiner's report
My examination ,,as carried out in accordance ,1ith Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a re, icw or the accounting records kept b) the charil) and a comparison of the accounts presented
explanations from you as trustl>cs concerning an) such matters. The procedures undertaken do not provide all the c, idencc that would be required in an audit. and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection ,,ith m) examination. no matter has come to my attention:
- (I) which gi\ es me reasonable cause to believe that. in an) material respect. the requirements
to keep accounting records in accordance with Section 44( I )(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations: and
to prepare accounts which accord ,1 ith the accounting records and to compl) with Regulation 8 of the 2006 Accounts Regulations
have not been met: or
- (2) to which. in m) opinion. attention should be drm1n in order to enable a proper understanding of the accounts to be reached.
John E Moffat BA FCA The Institute ofChartcrcd Accountants of Scotland
Mann Judd Gordon Ltd Chartered Accountants 26 Lewis Street Stornoway Isle of Lewis HSI 2JF
3 I March 2026
Page 5
THE ERISKAY PONY (PUREBRED) STUDBOOK SOCIETY - COMANN EACH NAN EILEAN LTD
Statement of Financial Activities for the Year Ended 30 June 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|30.6.25|30,6.24|
|Unrestricted|Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|£|£|£|£|
|INCOME|AND|ENDOWMENTS|FROM|
|Donations|and|legacies|2|2.961|-|2.961|1,310|
|Other|trading|activities|i|137|-|137|58|
|Investment|income|4|28|-|28|28|
|Total|3.126|-|3.126|1,396|
|EXPENDITURE|ON|
|Raising|funds|2K|-|288|363|
|Charitable|activities|
|Charitable|activities|1.365|28)|1.646|1,307|
|Total|1.653|281|1.934|1,670|
|NET|INCOMEEXPENDITURE)|LATS|(281)|1.192|(274)|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought|forward|9.934|1,125|11,059|11,333|
|TOTAL FUNDS|CARRIED|FORWARD|11.407|844|12.251|11,059|
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The notes form part ofthese financial statements
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THE ERISKAY PONY (PUREBRED) STUDBOOK SOCIETY - COMANN EACH NAN EILEAN LTD
Balance Sheet 30 June 2025
| 30.6.25 | 30.6,.24 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible assets | a | 2.006 | 844 | 2.850 | 3,300 |
| CURRENT ASSETS | |||||
| Stocks | y | 1.788 | - | 1.788 | 1,788 |
| Debtors | 10 | 58 | - | 58 | - |
| Cash at bank | 7.945 | - | 7.945 | 6,361 | |
| 9.791 | - | 9.791 | 8,149 | ||
| CREDITORS | |||||
| Amounts fallingdue within one year | i | (390) | - | (390) | (390) |
| NETCURRENTASSETS | 9.40] | - | 9.401 | 7,759 | |
| TOTALASSETS LESSCURRENT | |||||
| LIABILITIES | 1LAgF | add | 12.251 | 11059 | |
| NETASSETS | 11.407 | 844 | 12.251 | 11,059 | |
| FUNDS | 12 | ||||
| Unrestricted funds | 11.407 | 9.934 | |||
| Restricted funds | 844 | 1,125 | |||
| TOTALFUNDS | 12.25] | 11,059 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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
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THE ERISKAY PONY (PUREBRED) STUDBOOK SOCIETY - COMANN EACH NAN EILEAN LTD
Balance Sheet - continued 30 June 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 31 March 2026 and were fillssigned on its behalf by: ——~
K Johnstone - Trustee
The notes lorm part ofthese financial statements
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THE ERISKAY PONY (PUREBRED) STUDBOOK SOCIETY - COMANN EACH NAN EILEAN LTD
Notes to the Financial Statements for the Year Ended 30 June 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ofIreland (FRS 102) (effective | January 2019). Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention,
The presentation currency of the accounts is Pound Sterling (£).
[he accounts are rounded to the nearest £1.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classitied under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to. particular 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.
Stallion & Mare - not provided Livestock pens - 33% on reducing balance Motor vehicles - 25% depreciation on reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value. after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from corporation tax on ils charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion ofthe trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose ofeach fund is included in the notes to the financial statements.
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THE ERISKAY PONY (Pl! REBRED) STUDBOOK SOCIETY - COMANN EACH NAN EILEAN LTD
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Notes|to|the|Financial|Statements|-|continued|
|for|the|Year|Ended|30 June|2025|
|i.|DONATIONS AND|LEGACIES|
|306.25|30.6.24|
|£|£|
|Donations|1.302|431|
|Grants|970|120|
|Membership|689|759|
|2.961|1,310|
|Grants|received.|included|in|the|above.|are|as|follows:|
|30.6.25|30.6.24|
|£|£|
|Comunn|Na|Gaildhlig|Ltd|
|150|120|
|SNB|820|-|
|970|120|
|3.|OTHER TRADING|ACTIVITIES|
|30.6.25|30.6.24|
|£|£|
|Sale of goods|137|58|
|4.|INVESTMENT|INCOME|
|30.6.25|30.6.24|
|£|£|
|Deposit|account|interest|28|28|
|5.|NET|INCOME/(EX|PENDITURE)|
|Net|income/(expenditure)|is|stated|alter|charging/(crediting):|
|30.6.25|30.6.24|
|£|£|
|Depreciation|- owned|assets|450|600|
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THE ERISKAY PONY (PUREBRED) STUDBOOK SOCIETY - COMANN EACH NAN EILEAN LTD
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.
Trustees’ expenses
There were no trustees’ expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.
| 7. | COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES | COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| fund | fund | funds | ||
| £ | £ | £ | ||
| INCOME AND ENDOWMENTS FROM | ||||
| Donations and legacies | 1.310 | - | 1.310 | |
| Othertrading activities | 58 | - | 58 | |
| Investment income | 28 | - | 28 | |
| Total | 1.396 | - | 1.396 | |
| EXPENDITURE ON | ||||
| Raising funds | 363 | - | 363 | |
| Charitable activities | ||||
| Charitable activities | 932 | 375 | 1,307 | |
| Total | 1.295 | 375 | 1.670 | |
| NET INCOMEAEXPENDITURE) | 10! | (375) | (274) | |
| RECONCILIATION OF FUNDS | ||||
| Total fundsbrought forward | 9.833 | 1.500 | 11.333 | |
| TOTALFUNDSCARRIEDFORWARD | 9.934 | 1.125 | 11.059 |
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THE ERISKAY PONY (PUREBRED) STUDBOOK SOCIETY - COMANN EACH NAN EILEAN LTD
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
| §. | TANGIBLE FIXEDASSETS | |||||
|---|---|---|---|---|---|---|
| Stallion | Livestock | Motor | ||||
| & | Mare | pens | vehicles | Totals | ||
| £ | £ | £ | £ | |||
| COST | ||||||
| At | July 2024and 30 June2025 | 5.000 | 3.816 | 3.400 | ||
| DEPRECIATION | ||||||
| At |
July 2024 | 3.500 | 3.816 | 1.600 | ||
| Charge for year | - | - | 450 | 450 | ||
| At 30 June 2025 | 3.500 | 3.816 | 2.050 | 9.366 | ||
| NET BOOK VALUE | ||||||
| At 30 June 2025 | 1.500 | - | 1.350 | 2.850 | ||
| At 30 June 2024 | 1,500 | - | 1,800 | 3,300 | ||
| 9. | STOCKS | |||||
| 30.6.25 | 30.6.24 | |||||
| £ | £ | |||||
| Stocks | 1.788 | 1,788 | ||||
| 10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE | YEAR | ||||
| 30.6.25 | 30.6.24 | |||||
| £ | £ | |||||
| Otherdebtors | 58 | - | ||||
| i. | CREDITORS: AMOUNTS FALLING DUE WITHIN | ONE YEAR | ||||
| 30.6.25 | 30.6.24 | |||||
| £ | £ | |||||
| Accrued expenses | 390 | 390 | ||||
| 12. | MOVEMENT IN FUNDS | |||||
| Net | ||||||
| narvement | At | |||||
| At 1.7.24 | in funds | 30.6.25 | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 9.934 | 1.473 | 11.407 | |||
| Restricted funds | ||||||
| Restricted | 1.135 | (281) | 844 | |||
| TOTALFUNDS | 11.059 | 1.192 | 12.251 | |||
| Page12 | continued... |
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THE ERISKAY PONY (PUREBRED) STUDBOOK SOCIETY - COMANN EACH NAN EILEAN LTD
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
12. MOVEMENT IN FUNDS - continued
Net movement in funds. included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 3.126 | (1.653) | 1.473 |
| Restricted funds | |||
| Restricted | - | (281) | (281) |
| TOTALFUNDS | 3.126 | (1.934) | 1.192 |
| Comparatives formovement in funds | |||
| Net | |||
| movement | At | ||
| AU l.7.23 | in funds | 30.6.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 9.833 | 101 | 9.934 |
| Restricted funds | |||
| Restricted | 1.500 | (375) | 1.125 |
| TOTAL FUNDS | 11,333 | (274) | 11,059 |
| Comparative netmovement in funds, included inthe above | are as follows: | ||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 1.396 | (1.295) | 101 |
| Restricted funds | |||
| Restricted | - | (375) | (375) |
| TOTALFUNDS | 1.396 | (1.670) | (274) |
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THE ERISKAY PONY (PUREBRED) STUDBOOK SOCIETY - COMANN EACH NAN EILEAN LTD
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
12. MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | ||||
|---|---|---|---|---|
| movement | At | |||
| At 1.7.23 | in funds | 30.6.25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 9.833 | 1.574 | 11.407 | |
| Restricted funds | ||||
| Restricted | 1,500 | (656) | 844 | |
| TOTAL FUNDS | 11.333 | 918 | 12.251 | |
| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are | ||||
| follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 4,522 | (2.948 ) | 1.574 | |
| Restricted funds | ||||
| Restricted | - | {656) | (656) | |
| TOTALFUNDS | 4.522 | (3.604) | 918 | |
| 13. | RELATEDPARTYDISCLOSURES |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
There were no related party transactions for the year ended 30 June 2025,
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THE ERISKAY PONY (PUREBRED) STUDBOOK SOCIETY - COMANN EACH NAN EILEAN LTD
| Detailed Statement of Financial Activities | |||
|---|---|---|---|
| for the Year Ended 30 June 2025 | |||
| 30.6,.25 | 30.6.24 | ||
| £ | £ | ||
| INCOME AND ENDOWMENTS | |||
| Donations and legacies | |||
| Donations | 1,302 | 431 | |
| Grants Membership |
970 689 |
120 759 |
|
| 2.961 | 1,310 | ||
| Other trading activities | |||
| Saleofgoods | 137 | 38 | |
| Investment income | |||
| Deposit account interest | 28 | 28 | |
| Total incomingresources | 3.126 | 1,396 | |
| EXPENDITURE | |||
| Other trading activities | |||
| Opening stock | 1.788 | 1,788 | |
| Goods for resale | 288 | 363 | |
| Closing stock | (1.788) | (1.788) | |
| 288 | 363 | ||
| Charitable activities | |||
| Insurance | 77 | 73 | |
| Sundries | 108 | 53 | |
| Repairs& renewals | - | 41 | |
| Veterinary& testing | 450 | - | |
| Administration expenses | 55 | 65 | |
| Domain name & Website | 48 | - | |
| Bank charges | - | 25 | |
| Motor vehicles | 450 | 600 | |
| 1.188 | 857 | ||
| Support costs | |||
| Finance | |||
| Bank charges | a | - | |
| Governance costs | |||
| Accountancyfees | 43 | 450 |
This page does not form part of the statutory financial statements
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THE ERISKAY PONY (PUREBRED) STUDBOOK SOCIETY-COMANN EACH NAN EILEAN LTD
Detailed Statement of Financial Activities for the Year Ended 30 June 2025
| 30.6.25 | 30.6.24 | |
|---|---|---|
| £ | £ | |
| Total resources expended | 1.934 | 1,670 |
| Netincome/(expenditure) | 1.192 | (274) |
This page does not form part of the statutory financial statements
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