Report of the Trus¢ee5 Vn•udited Financil SitemeDt5 for tbe Year EThd 31 Marcts 2015 Marfft Gordon Ltd CharteTrJ AcLounlanls 26 Lewis Streci Stcffnoway 1sIL' or[WI8 HSI 2JF
NORTH LOCHS AmEy GROUP Contents of the HD¢1•1 Sthtements for the Year Ended 31 March 2025 R¢pDrt of the Trnsl lodqxmdent Examkn¢Vs Report Statement of FiDntlftl Atilvltles BlDc¢ Ske¢¢ Notes to tbe FlnaDthI StlemeDI$ 5 10 9 D¢lalJ¢d Sé4temeDt of FID*nclil Artfvltles 10
NoifTH IAKHS AmENy GROUP Retmbrt of the Trusttt5 for tbe Year Ended 31 March 2023 chants'es F)TePry thw in acrdare with thE Re slathd llN)lab1e in tkn UK ard R¢pthli¢ of Ireknd IFRS 102) (err(1Ve l January 2019). ObjÈcdves •Dd •ims al of North Isle ol LKWJS FllYANCtAL REVIEW Rerves p)liry lThe Teservts are ¢4)nsid¢red tobe enI for the futtlle plans of the Amenity (iroup. Cov¢rDiD8 The chanty 1$ ¢ontroUed by its BovLThi a deal of and c4nstilut¢s an lIjj chuity. Recruftment •nd Apppln¢m¢nt Of ntw trMyt¢¢y All orth¢ Commilts membci3 ar¢ uppoinljxl or reapp)inted by Ib¢ m¢mb¢rs a¢ IJK nnl 8theAJ me¢knB. REFERENCE AND ADMINISTRAThE DETAILS RlStern] Charlty Dumber PrlD¢lpl ddre 14A Orimtha(kr Isle of Lewis HS29NH I'ru5tCC5 Ind .dl"TrI Exuni Ini r MaT]n jk[ Cminlon l.td 26 L¢wi5 Streci SLOTWIyy Islc ofL¢wis HS12 ApprDvoJ by order of the iKord of biJsk on 15 July 2025 on itsbehalf by..
Indep¢nd¢Dt Examiucr's Ryrt to the Trutee5 or North Amenlty Group I r¢Fort on accoujts for year 31 Manh 2025 sd oul on pa8es trffee to nine. Reyptctive reswnsibilittes of tru$tse$ and euminer Th¢ ¢1wit$ tsILes are respA%ible for the of the ac(x)unts in WAth nDS of the Chits'es arA4 TnL8tee Invethe (&01]•) Act 2&)5 a1 ts. Ch1t1& ALxxMuts (Scotl&) Regulatiorts 2C (&s amerded). Tr dw]ty's trw%t#s cnnsider thai tk awh'i requi of R¢Sallon l(KIXa) to (c) of the AcCOw Rc8ulon¥' does not appty. It is my TL'swnbiry to examir the acwunts as urAkr Section W I XL) of the Ad and to ether rits¢ular matters have come lo my attentson. s of th¢ IDdedeTrt UAmln¢r's repDrt My cxamitwts(m was carriol out in acu)rdoKe with R&tiOti I l of Cb8T1t¥ Aetoutkts (Scotknd) Re8utst 24. An cx8mmation Includ a revKw of acww]tsn8 IrdS by the cbanty a1 a cojnwiwn of the accots EX(j with r(u)rds. It also includes CQDsidoTrts'on of any urn1su ilems or th'3cIosLres in thc aCcots, janali from you as trust¥es concenw any swh nutters. Thc wc<aiures uTh1erten do not provide all the evid¢nc¢ that wou]d re(pur&a m an a1( aTrl con5¢qwnUy J do rK)t express auknl opwuon on thc by th¢ accounts. Jnd¢pe•deot s stst¢ment Ln Contrt with my cxam]natiory no matter hLs ccrne to rny tittenti.. (l) Bives me reaw)n8blc to beheve thai in any ma[1 w. requirancnls krtp acwuTrtin8 rwords in with S'0n 44(IXa) of t 2(X15 Ad Re8780Th 4 of thc 2(K havc not Ertxn mct. or (2) to ithich, in my fpTnirni Rllcnlirm *h(xild be dr8wI in io ffjable a w¢19{0j1dll1g of the to t Juld Cyorik)n l. 26 Lewis Stre Stornoway Isle of l.ewi8 HSI 2JF 15 July 2025
statément of FlTrfiDel Actlvitks for the Year Ended 31 M*rrh 2015 3A.3_25 31.3.24 INCOME AND ENDOWME FROM rk)nats'on% and Icgaci 11,562 8J62 8.170 24.5fx) To¢¥1 &562 24,XKI 33,ffi2 8,170 EXPENDfnJRE ON Cbarltablt acllvi¢ies Clwtsblc J,503 5.168 3503 10.131 3.11 iJ9) Total 8,671 4,5 13,634 4,498 NET INCOMFJ(TXPENDrruRE) (109) 19,537 19.428 3,672 RECONCILIATION OF FUNDS TotRI fun(Ls brwhl (orwaTd 40J58 14,070 54,428 50.756 40249 33.f7 73.856 54.428
B•knDce Sheet 31 2025 31.3.25 Tolul 31.3.24 FIXED ASSETS 'I'angiblc as 30272 33.436 6J.708 13899 CURRENf A&8ETS Ihblors C&8h at 125 9.852 125 10.022 170 40,528 10.147 40,528 CREDITORS Arn(lts [bTr8 duc th year IYET CURRENf ASSETS 171 10,148 40529 TOTAL A&SETS LE&8 CURREwr LLIBILITIL8 40249 33,(Ki7 73,856 54,428 NET ASSEI3 40249 33.É£17 73,856 54.428 FUNDS UnreslTiCtvJ funds R¢Stric fu 40249 33,£? 40.358 14,070 73.856 54,428 ThL' fmanw] slatements were apwoved by of Tr¢£5 wxl athi$ for 15 July 2025 athl on IL8 Ehalf by.. Tbe Th)s forni part of stat¢]u¢nts
Note5 lo the FIDnd Statement5 ror the Yer Enikd 31 MArcb 2025 ACCOUNnNG POLICIES B4115 of prepArkng the il&ancial statemen The a8thenLq of cFdn'ty. 1th is a pub.¢ benefit etsity FRS 102, have beth in aco)Tdw wilh the CFMrilxs SORP (FRS 102) 'Atll)g aNI Rq by Chmltes. Stst<nt of RetOrnmded Practice appble to clwities prepanr4 t]r Jcc()unts in ACC4)rd wilh the Finaneial Rep)its St&Trlard applieable in UK and R4xth1 of Ireland (FRS 102> (effective l January 2019y, Financia] Rcp l(Y2 Tr Financ Reportm8 Stojthrd apphcable in the UK Rcpublic o( Irelan& the ChAntscs aTMI In&ee 1DvesthW (Sand) Aci 21X)S. The fmancial stcm¢nts hw¢ tK¢n urth tbe rA venti. Income All Inrne is r08n1?d in th¢ Ststemenl of Financial Acn'wts'es once ¢trATity ha5 eil]eMent to the futh. It is Probable IFAt th¢ IrMe will h rAlVed a1 amoutt can Ix measurgj reltably Expendilurt to thai exMi1¢. It is prthbk ts a tsa7Lyfcr of i%<)rKJmic lfits will be re(pJ]roJ m 5oIUcmonl 4tyJ tho am(Aml of obli8otion b¢ meawrol reLiabty. lFetl.1u is a¢ThI¢4 for on an ar%13 basiry UTYJ hos Ixxy) under hcodings Ilkit 888Tf8ate all CA)sl rela((Ml lo thL' calcLI()ry. Whfflr co318 cannoi b¢ dirixuy auT]bXI to pttsculat Iraduw they have been allocatyl k) xts.v1ii on a bJ8i8 wr&i51¢nl %%ith thty. wc vlw¥outce¥. TaDglble filed sts Dwlrialion is provid at the followir8 IMM1 rates inoTd¢r to wit¢ off Ch asE¢t ovor its ¢stiJnatya uxfvl b. FTtr]x)Id priyrty Motor vehi¢l¢s 4% d¢weciauon on ¢ost 25% dela110 on cost Txxation Fu*d #c¢oundThg UMrie1ed funds ean be in with Ihe ¢haril8ble ObitIveS discretion of the truste Restriei&l lims w only i wed fcr pwrtscuknr rnslnc FWXXS willtsn ts obJ.ts of th clwity. R¢stn'¢tir arig¢ spc¢ified by the ¢>r fwmls arE Tal1 f(ff [cUr Further ¢xp]anation ol naOJr¢ aTrJ pw ofeach fillwj is indrA] in thB nok5 to thE 3taiL7ncnlJ. TRUSTEES. REMUNERATION AI¥D BIIYEFTts w¢tc Tr) Inle4 Thu110 or th baKfits for I yw 31 Mah 2025 f(Y tIK ycar 31 mCh 2024. TruJteeJ' expeases TTrere were In pid for thB year entsl 31 mSh 2025 nor for tk year erthl 31 March 2024.
Plotes ts the FIDDdftl Statements- ojntinued for the Year ED¢kd 31 March 2015 COfvfPARATfVES FOR THE STATEPAEwf OF FINANcL ArnES UeStr¢j Rthicknl ru INCOME AND ENDOWMENfs FROM tknftatnS arKI leEIC$ 8.170 8.170 EXPEI¥DllilRE ON Chiritable ictivitkj ChaTitsbl¢ &¢tsvili 3.J08 3,1 1,.39J 1,390 Tot1 3,108 iJ90 4,498 ET ll¥COMFJ(EXPENDrruR (1.3Y)) 3.672 RECOF4CILiATION OF FUNDS Toth) fund¥ broh1 forwJJd 35.2 15.4(rf) 50,756 40,358 14A)70 54,428 TANGIBLE FIXED ASSETS Freeknld MuloT vekn'cles Totals At l April 2024 34.748 63.712 59.940 (28,964) 59.940 (28,964) Disposab At 31 March 2025 34.748 94.688 DEPRECIATION At l April 2024 Ckn8e for y Eliminllied ¢XA dwp)s 20,9 49,813 10.131 (28,964) 8,741 (28.¥)4) At 31 MCh 2025 22,239 8,741 30.9RO NET BOOKVALUE At 31 March 2025 I[)9 51,199 63.708 At 31 March 2024 13.89) 13.899 Pa8¢ 6
Notts lo the FIDandal gAtements- continwl for the Yur En(kd 31 Mr(h 2015 DEFfoR&. AMOU3 FALLING DUE wfIHIN ONE YEAR 31.3.25 31.324 125 CREDrroiLS" AMOUTh FALLING DUE wmiiN ONE YEAR 31.3.25 31.3.24 Trade ¢['tc (i) (1) MOVEME IN FiJNDS Nel Ai 1.4.24 31.3.25 UDreshl(ted funth 40J58 (109) 40249 R#trlrt¢d fiIDds capi fw 14.070 19,537 33.fA)7 54.428 19,428 73W6 Net movement in ivj the ab)ve aT¢ as follo in fwxls UDrtslrlcted (8?1) (109) Rtracted C*gil•l fwxl 24yJ) (4,%3) 19J37 33.CY>2 (13.634) 19,428
Zqoees the FittaDaal Stat¢meDts- •ntiDued for the Ye•r Ejmled 31 Mr(h 2IY2S MOVEMENf IN FTJNfA8. cotttlxued Comwdves for movement im f•#<b Net At1.4.23 31.3.24 UDnJtYkted thnds 35296 S,(2 40.358 Rutri¢ted f•nth Capilal 15.4(A) (I JSK)) 14.070 ).756 3,672 $4.428 [lm)8 Utsrttlritted fundi &170 13.108) 5,1%2 Re•trleted Lapilal futyl (1,3rx)) {iJg)) TOTAL VLINDS 8,170 (4.498) 3.6n A LUTert year12 mLMth and prior year 12 moth¢omlXTr FKxutsoD is &¥ fd10." Ncl movement At 31.3.25 A¢1.4.23 UDreJtrfcted funds C¢ fw 35296 4.953 40.249 Re4trkted hnds Capital firdj 15.46A 18,147 33.6m ,756 23,1 73.856
Nots kn the FRnnaal Sl•tefflc•ts- cmtinued r the Year Ended 31 Marth 2•25 MOVEM IN FUP4DS. conthiueAI A year 12 moTths lor year 12 rnoNbs c(rnbiMJ net rnovcert m fwth. in the aFK>vt are as follows.. in lknbjs UDrnlrktd hndj 16.732 (11,779) 4,953 Re91rlrt¢d funds Capilal furxi 24J( (6,353) 14147 41232 (18.132) 23.IC REIATED PARTY DISCLOSURES T} wat relatrA4 ITWkgatticAx fc tk year efyled 31 MCh 2025.
Detailed S¢at¢mat of lDIn¢la1 Activit for the Y¢4r Ended 31 Marck 2025 31.3.25 Jl.324 DDDth)oJ and lry•des Mil)9 Income 3,674 4.496 4.4 8.562 8.170 Other income (iam on 5a1¢ of tawble a&ts Total ruowrtts 33.( 4170 xrttabk gctlvllles 27 76 10.131 Ip[18th.0nof asts 1.3 10.294 1.589 Support colts 955 2,020 915 rk)tor expaL¥C¥ 2.975 FIDaO Cov¢rn8nce costs 3( 13.634 4.498 Yltt Intome 19.428 3.6n Pa8e io