```
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.
```
```
Page 14
```