REGISTERED COMPANY NUMBER: SC220031 (Scotland)
REGISTERED CHARITY NUMBER: SC031799
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
FOR
BAYS OF HARRIS CHARITABLE TRUST
CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS
BAYS OF HARRIS CHARITABLE TRUST
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
|
|
Page |
|
Report of the Trustees |
1 |
to |
3 |
Independent Examiner's Report |
|
4 |
|
Statement of Financial Activities |
|
5 |
|
Balance Sheet |
6 |
to |
7 |
Notes to the Financial Statements |
8 |
to |
14 |
BAYS OF HARRIS CHARITABLE TRUST (REGISTERED NUMBER: SC220031)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreportwiththe financial
statementsofthecharityfortheyearended30September2025.ThetrusteeshaveadoptedtheprovisionsofAccounting and
ReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewith the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Theobjectsofthecharityintheyearunderreviewwereofrelievingpoverty,advancingeducationanddoinganyotherthings that
may benefit the communities of the Bays area of Harris.
Significant activities
The management of the Bays Community Centre in Leacklee was the principal activity of the charity during the year.
Volunteers
Thecontributionofvolunteers(includingdirectors,membersandindividualsfromthecommunity)hasbeenandcontinuestobe, of
immense benefit to the charity in establishing, maintaining and managing The Bays Community Centre.
ACHIEVEMENTS AND PERFORMANCE
Fundraising activities
Duringtheyear,theBaysofHarrisCharitableTrustcontinuedtoworktowardsitscharitableobjectivesofsupportingand enhancing
thewellbeingofthelocalcommunity.AkeyfocusoftheTrust'sactivitiescontinuestobedevelopingtheprojecttoinstalla new
heatingsystemattheBaysCentre.Thisprojectaimstoimprovetheenergyefficiency,sustainabilityandlong-termviabilityof the
communityfacility,helpingtoreduceoperatingcostswhileprovidingawarmer,morecomfortableenvironmentforusers. Trustees
areworkingcloselywithfundingbodies,technicaladvisorsandcontractorstoprogresstheproject,ensuringthatitmettheneeds of
thecommunityandalignedwiththeTrust'scommitmenttoresponsiblemanagementofcommunityassets.TheTrust remains
dedicatedtomaintainingandimprovinglocalfacilitiesthatsupportcommunityactivitiesandservicesforresidentsoftheBays of
Harris.
Internal and external factors
Thecharityensuresthatfunding(frominternalandexternalsources)isinplacetomeettheprojectedrunningcostsofthe charity.
Majorprojectsproceedonlyonthebasisthatatotalfundingpackagehasbeenagreedwithexternalfundingsecuredat an
appropriate level.
FINANCIAL REVIEW
Thefinancialresultsfortheperiodended30September2025recordadeficitof£4,266(2024-deficitof£5,346),withtotal reserves
of £133,122.
FUTURE PLANS
TheTrust'sprioritiesforthecomingyearincludecompletingtheinstallationofanewheatingsystemattheBaysCentre,a significant
investmentthatwillimproveenergyefficiency,reduceoperatingcostsandenhancethecomfortofusers.Thisprojectwill contribute
tothelong-termsustainabilityoftheCentreandsupporttheTrust'scommitmenttomaintaininghigh-qualitycommunity facilities.
TheTrustalsolooksforwardtotheopeningoftheCentre'scafé,whichisexpectedtobeginoperatinginsummer2026.Thecafé will
provideanimportantamenityforresidentsandvisitors,helpingtoincreaseuseoftheCentre,generateincometosupport its
ongoingoperationandstrengthenitsroleasacommunityhub.Together,thesedevelopmentsrepresentimportantstepsin securing
a sustainable and vibrant future for the Bays Centre and the wider Bays of Harris community.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
TheorganisationisincorporatedasacompanylimitedbyguaranteeandisgovernedbytheMemorandumandArticlesof Association.
In the event of the company being wound up, the members are required to contribute an amount not exceeding £1.
The organisation is registered with the Scottish Charity Regulator and the Scottish Charity number is SC031799.
Page 1
BAYS OF HARRIS CHARITABLE TRUST (REGISTERED NUMBER: SC220031)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
Thedirectorsofthecompany(whoarealsocharitytrusteesforthepurposesofcharitylaw)areappointedbythemembers in
accordance with the Memorandum and Articles of Association.
Organisational structure
Theboardconsistsofvoluntarydirectorswhomanagetheaffairsofthecharitythroughregularboardmeetingswherematters are
discussed and agreed. The decisions taken by the board are implemented by designated directors.
Induction and training of new trustees
Thecharityundertakestrainingfortrusteestoensureawarenessoftheresponsibilitiesofdirectors,theorganisational structure,
understanding of the financial position of the charity and future plans and objectives.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC220031 (Scotland)
Registered Charity number
SC031799
Registered office
The Bays Community Centre
Leacklee
Isle of Harris
HS3 3EH
Trustees
Mrs M Macleod (appointed 18.4.25)
D Broadbent (appointed 18.4.25)
J Shaw (resigned 1.4.25)
Mrs M M Morrison (resigned 2.3.26)
A Ross
D Macleod
Mrs A Morrison (resigned 2.3.26)
R N Morrison
P A Munro (resigned 10.3.26)
Miss A J Sinfield (resigned 2.3.26)
Ms R Macleod (resigned 1.4.25)
G Fulton (resigned 1.4.25)
Mrs A Broadbent (appointed 18.4.25)
Mrs J Macleod (appointed 18.4.25) (resigned 2.3.26)
N Morrison (appointed 18.4.25)
Company Secretary
Mrs M Macleod
Independent Examiner
CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS
Page 2
BAYS OF HARRIS CHARITABLE TRUST (REGISTERED NUMBER: SC220031)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025
ThisreporthasbeenpreparedinaccordancewiththespecialprovisionsofPart15oftheCompaniesAct2006relatingto small
companies.
Approved by order of the board of trustees on 22 June 2026 and signed on its behalf by:
Mrs M Macleod - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
BAYS OF HARRIS CHARITABLE TRUST
I report on the accounts for the year ended 30 September 2025 set out on pages five to fourteen.
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
23 June 2026
Page 4
BAYS OF HARRIS CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025
Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Charitable activities
4
Community Centre
2,716
1,803
Other trading activities
2
980
-
Investment income
3
72
8
Total
3,768
1,811
EXPENDITURE ON
Charitable activities
5
Community Centre
4,207
686
Other
-
4,952
Total
4,207
5,638
NET INCOME/(EXPENDITURE)
(439)
(3,827)
RECONCILIATION OF FUNDS
Total funds brought forward
7,615
129,773
TOTAL FUNDS CARRIED FORWARD
7,176
125,946 |
30.9.25
30.9.24
Total
Total
funds
funds
£
£
4,519
4,691
980
1,020
80
109
5,579
5,820
4,893
6,214
4,952
4,952
9,845
11,166
(4,266)
(5,346)
137,388
142,734
133,122
137,388 |
|
|
The notes form part of these financial statements
Page 5
BAYS OF HARRIS CHARITABLE TRUST (REGISTERED NUMBER: SC220031)
BALANCE SHEET
30 SEPTEMBER 2025
Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
11
-
122,325
CURRENT ASSETS
Debtors
12
1,692
-
Cash at bank
6,173
3,622
7,865
3,622
CREDITORS
Amounts falling due within one year
13
(689)
(1)
NET CURRENT ASSETS
7,176
3,621
TOTAL ASSETS LESS CURRENT LIABILITIES
7,176
125,946
NET ASSETS
7,176
125,946
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS |
30.9.25
Total
funds
£
122,325
1,692
9,795
11,487
(690)
10,797
133,122
133,122
7,176
125,946
133,122 |
30.9.24
Total
funds
£
127,277
1,443
9,190
10,633
(522)
10,111
137,388
137,388
7,615
129,773
137,388 |
|
|
|
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006fortheyear ended
30 September 2025.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyearended30September2025 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 6
BAYS OF HARRIS CHARITABLE TRUST (REGISTERED NUMBER: SC220031)
BALANCE SHEET - continued 30 SEPTEMBER 2025
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitablecompaniessubjectto the
small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon22June2026andweresignedon its
behalf by:
M Macleod - Trustee
The notes form part of these financial statements
Page 7
BAYS OF HARRIS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 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.
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.
Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedasacommitmentbut not
accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
continued...
Page 8
BAYS OF HARRIS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. ACCOUNTING POLICIES - continued
Tangible fixed assets
Freehold property- 2% on cost
Plant and machinery- 10% on cost
Fixtures and fittings- 10% on cost
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.
Designated funds are unrestricted funds earmarked by the directors for particular purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.
3.
4.
OTHER TRADING ACTIVITIES
|
|
30.9.25 |
30.9.24 |
|
|
£ |
£ |
Cafe rent |
|
980 |
1,020 |
INVESTMENT INCOME |
|
|
|
|
|
30.9.25 |
30.9.24 |
|
|
£ |
£ |
Deposit account interest |
|
80 |
109 |
INCOME FROM CHARITABLE ACTIVITIES |
|
|
|
|
|
30.9.25 |
30.9.24 |
|
Activity |
£ |
£ |
Hall hires |
Community Centre |
3,429 |
3,268 |
Fundraising |
Community Centre |
1,090 |
948 |
Grants |
Community Centre |
- |
475 |
|
|
4,519 |
4,691 |
Grants received, included in the above, are as follows: |
|
|
|
|
|
30.9.25 |
30.9.24 |
|
|
£ |
£ |
continued...
Page 9
BAYS OF HARRIS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. CHARITABLE ACTIVITIES COSTS
5. |
CHARITABLE ACTIVITIES COSTS |
|
|
|
|
|
|
Direct |
Grant |
Support |
|
|
|
Costs (see |
funding of |
costs (see |
|
|
|
note 6) |
activities |
note 7) |
Totals |
|
|
£ |
£ |
£ |
£ |
|
Community Centre |
4,105 |
150 |
638 |
4,893 |
6. |
DIRECT COSTS OF CHARITABLE ACTIVITIES |
|
|
|
|
|
|
|
|
30.9.25 |
30.9.24 |
|
|
|
|
£ |
£ |
|
Insurance |
|
|
998 |
1,720 |
|
Light and heat, including gas |
|
|
1,253 |
1,295 |
|
Postage and stationery |
|
|
1 |
75 |
|
Repairs and maintenance |
|
|
392 |
1,165 |
|
Advertising |
|
|
72 |
18 |
|
Licences |
|
|
215 |
127 |
|
Event Expenses |
|
|
1,174 |
1,016 |
|
|
|
|
4,105 |
5,416 |
7. |
SUPPORT COSTS |
|
|
|
|
|
|
|
|
Governance |
|
|
|
|
Other |
costs |
Totals |
|
|
|
£ |
£ |
£ |
|
Community Centre |
|
38 |
600 |
638 |
|
Support costs, included in the above, are as follows: |
|
|
|
|
|
|
|
|
30.9.25 |
30.9.24 |
|
|
|
|
Community |
Total |
|
|
|
|
Centre |
activities |
|
|
|
|
£ |
£ |
|
General charges |
|
|
38 |
58 |
|
Accountancy and legal fees |
|
|
600 |
520 |
|
|
|
|
638 |
578 |
8. |
NET INCOME/(EXPENDITURE) |
|
|
|
|
|
Net income/(expenditure) is stated after charging/(crediting): |
|
|
|
|
|
|
|
|
30.9.25 |
30.9.24 |
|
|
|
|
£ |
£ |
|
Depreciation - owned assets |
|
|
4,952 |
4,952 |
continued...
Page 10
BAYS OF HARRIS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025
9. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended30September2025norfortheyear ended
30 September 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024.
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Community Centre
3,423
Other trading activities
1,020
Investment income
106
Total
4,549
EXPENDITURE ON
Charitable activities
Community Centre
5,379
Other
-
Total
5,379
NET INCOME/(EXPENDITURE)
(830)
RECONCILIATION OF FUNDS
Total funds brought forward
8,445
TOTAL FUNDS CARRIED FORWARD
7,615 |
Restricted
funds
£
1,268
-
3
1,271
835
4,952
5,787
(4,516)
134,289
129,773 |
Total
funds
£
4,691
1,020
109
5,820
6,214
4,952
11,166
(5,346)
142,734
137,388 |
|
|
|
continued...
Page 11
BAYS OF HARRIS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025
11. TANGIBLE FIXED ASSETS
Freehold
Plant and
property
machinery
£
£
COST
At 1 October 2024 and
30 September 2025
217,271
28,082
DEPRECIATION
At 1 October 2024
92,364
25,712
Charge for year
4,345
607
At 30 September 2025
96,709
26,319
NET BOOK VALUE
At 30 September 2025
120,562
1,763
At 30 September 2024
124,907
2,370
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accrued expenses |
Fixtures
and
Computer
fittings
equipment
Totals
£
£
£
36,034
385
281,772
36,034
385
154,495
-
-
4,952
36,034
385
159,447
-
-
122,325
-
-
127,277
30.9.25
30.9.24
£
£
760
160
-
374
932
909
1,692
1,443
30.9.25
30.9.24
£
£
89
-
601
522
690
522 |
Fixtures
and
Computer
fittings
equipment
Totals
£
£
£
36,034
385
281,772
36,034
385
154,495
-
-
4,952
36,034
385
159,447
-
-
122,325
-
-
127,277
30.9.25
30.9.24
£
£
760
160
-
374
932
909
1,692
1,443
30.9.25
30.9.24
£
£
89
-
601
522
690
522 |
Fixtures
and
Computer
fittings
equipment
Totals
£
£
£
36,034
385
281,772
36,034
385
154,495
-
-
4,952
36,034
385
159,447
-
-
122,325
-
-
127,277
30.9.25
30.9.24
£
£
760
160
-
374
932
909
1,692
1,443
30.9.25
30.9.24
£
£
89
-
601
522
690
522 |
|
|
127,277 |
|
|
|
30.9.24
£
160
374
909
1,443
30.9.24
£
-
522
522 |
|
|
|
|
522 |
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
continued...
Page 12
BAYS OF HARRIS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025
14. MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Community Centre Fund
Emergency Hub
Restricted Grant Fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Community Centre Fund
Emergency Hub
Restricted Grant Fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Community Centre Fund
Emergency Hub
Restricted Grant Fund
TOTAL FUNDS |
At
1.10.24
£
7,615
125,906
1,906
1,961
129,773
137,388
Incoming
resources
£
3,768
-
-
1,811
1,811
5,579
At
1.10.23
£
8,445
130,251
2,513
1,525
134,289
142,734 |
Net
movement
in funds
£
(439)
(4,345)
(1,143)
1,661
(3,827)
(4,266)
Resources
expended
£
(4,207)
(4,345)
(1,143)
(150)
(5,638)
(9,845)
Net
movement
in funds
£
(830)
(4,345)
(607)
436
(4,516)
(5,346) |
At
30.9.25
£
7,176
121,561
763
3,622
125,946
133,122
Movement
in funds
£
(439)
(4,345)
(1,143)
1,661
(3,827)
(4,266)
At
30.9.24
£
7,615
125,906
1,906
1,961
129,773
137,388 |
|
|
|
|
continued...
Page 13
BAYS OF HARRIS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025
14. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
4,549 |
(5,379) |
(830) |
Restricted funds |
|
|
|
Community Centre Fund |
- |
(4,345) |
(4,345) |
Emergency Hub |
- |
(607) |
(607) |
Restricted Grant Fund |
1,271 |
(835) |
436 |
|
1,271 |
(5,787) |
(4,516) |
TOTAL FUNDS |
5,820 |
(11,166) |
(5,346) |
TheCommunityCentreFundrepresentsfundsraisedinrespectofthebuildingandfittingoutofTheBays Community
Centre. Depreciation and relevant items of maintenance are charged to this fund.
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 September 2025.
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