REGISTERED CHARITY NUMBER: sa132440 Report of thETrnsttts aTr Unaudlt¢d Financial Slatement5 for iht Yur Ended JI M¥rth 2026 for NORTH LOCHS AmENy CROUP A¢¢OlirtL ?(} l.LiiiS 514)nK)ii 1151 2J
NORTh LOCHS AMENrrY CROUP Co&leDt5 Of Ihe FlnaDci•I Stat¢)¢his for the Yur Ejthd 31 Marrh 216 Rert•f the Trnthej In(lepetht R¢port Stst¢Th¢MI of FinAhri•l Aclivils Balance Sheet Notes tfy tb¢ FinaTrciil Sta¢¢mtJJts 5 10 9 Drtailed Sttemnt of f•¢1¥1 Ar¢ivi(fes io
IYORTH LOCHS AMENJTY GROUP Rert ofthe Trnsttts rtsr the Year Endcd 31 Mkrch 21126 '11 In1CC$ iTrTuYni ihLir retK( iiith the luMncMI slatoiicrts ()t" the eljariis. f¢Y 31 Mwch 2026 "IIK tnLsILX IMVL. udoptcJ tkn. ol. Accwntsng tsrKI RL1m1rti. In. Chan"litr.' SL2ILYncnt Dl" It¥clLCC ilN)IIL-dblL li) luriliL¥ prLimrir thciT attounLs in acc¢)nIaT iiiih th l.irnrKul Kqx)rti StsTMlard ai)plKablL in IIK. UK R¢i)ubli¢ ol. IlLU)lI.-Rs I(121 (LIILLtiic l 2019) OWECTIVES AND AcfiviTIES Ohjcclii'e5 and aim Nonh IA)ch% AJncnit)' CITi)wJ is an w)iwrtxxatsxl &ble a&9K4aIn aTNI pwtxw is In wfflPJik' iii)Ixoirrncnl% in ihL' iul OI'NoTth IAKhs, IsiL' vl'lxii"i% FINANCIAL REVIEW R¢y¢n'cs polirn. lThc . ¢f)n%i(iL'nxl (o gulli¢le lar. lirtuJr n1.1. thncnih. (Jt4)Wb. STRUCTURE, GOVERNANCE AND MANACEMETr Goi'erning 'IIK' chority is u)ntrollLxi bv itseoiunitd{u a dLx¥l arnl t{S111te5 uniDtUFwratcd thwil!.. Recruitm¢nt nd MprA)intm¢nl of trnstees REFERENCE AND ADMINISTRATIVE DETAILS Re¥i51crd ChAriti' number SCO.12440 PrlnLipAI ¥ddrc55 14A Cirinishadcr l%lL ol 11.429MI Tru51ros MT l Macl Ir Mr11 MacKL'niic VILL C]k1Lr Mr% % McliLT'IMsurL Indepen¢len¢ Exgmin¢r John ]-. Nkniltil l)A I.LA Mann Judd GoTth)n l.id CIwflLfL'd AL£Ol1&t_ l%lL III I Appm1 b!. Orderor. iil"ITLL5 an l JWL. 2026 a1 8[Y1 M its lthll"In" •IC)rf/
Rtport t• thtTrMstees of N•rtb AnbeDAyGr•up l ryrton ihe accOts rot 31 Marth 2026 5d(xrt onrAges th till. Res(11Ve rttpohs4)ililKs of trust¢e5 Ad ¢ximiner 'rk tlwiiI5 are w951b]e fw pr£prats in wth the tums of th¢ Chwilio8 TnL8W Iethen1 (knILxl) Act 25 the Ctsn.I Acc(yJrts (ScthaThl) Regulats6 2(Mkn (as 8methl fv cknly's Intsiccs consider th& audi¢ r¢WirLYn& O(Re8u1ats l(KIXa) 10 1¢) of A(xourts Re8uitioA% doe$ not apply Il is my JLV)nsibilily io LNamir thc ents a8 qUIred UT¥kr 44IXc) Act aNI to w¢e ]rticu]8r matl¢r% hav¢come k) my allti(L Basi5 of tbe IMdEp¢n4lcTht exami¥¢r's r¢rt My ex8mlnaii< wa5 c4rriL¥J ]n aCrdae with Regutsi I l of the Clwiiies Accnts {Scdknl) R¢Bulations 2(. An ¢wttinaiion inclth a r¢vKw of the accountin8 reoxth kw ty the ¢hmty a1 a eomtMTi5(a of the acew]ts pr¢5cnkxi iiith those rcc(>r(b". li alw ilKIlL c(Mtsi(kl10n of am. ilfflis or di103¢5 in tk acc and seekmg ¢xplanalions fik)]n You as Irustees CoW¢wnu anv nkniiLYX w(edureS wYlemak( do not prowd¢ all cvjdcnce that w)uld r¢wiT¢d inan a]It, aThlc0ty I do alit0pMi¢ view 8iven by th¢ Kc(yJnl& ID41tpentht ¢x#minetrs statw¢ht In C¢Nkl0Tr Mryth iny &Y&nination. no matrlw ¢(oncio my altLYAirm.' { l) mc rc4Fthableuwc i.11¢y. thaL mllcrial w, the lo keep accoun(irs rttonts acc iwith SLYt1) 44(IKa) of ¢1 25 Act R¢gulalion 4 of th¢ 2(KS Accounts RL8uJaiions' and prtparL aLYOth)ts 8CCLYd with records wilh 8 0( 21Xb Awounts RL%ulaiions hovell(?I IiiL.' or {2) to 1Vhh. In my opiThotL attoM1 51K)uld (baw in io Lwbl¢ a p0 wxlers1an of ts &counts lo t. thn E MotTai BA I.'CA 'IIK. In4i¢ulL ofchanLrol A¢eouTrtants In F. atwj Wa Mann j]d G(Kdott l. Chartcred 26 Lcwis SIr[ Slomowav Isle o(LViS HSI 2Jr l JutK 2026
NORTH LOCHS AMENITY GROUP Sltemtnl of Financial Adii'iti Ir tht Ye#r 31 MarrtA 2026 31.3.26 -11.3.25 Un[ Ilthlriclcd rutwj NI INCOME AND ENDOWMEKfs FROM [A)IlI89nd k'gt1CIL i.l.(W)2 11.01)2 a.2 (JbL'r inLX?InL' 24,5 Tllt#l I7.()2 13,(192 -1_1.062 EXPENDITURE ON Charitble artii'ilic5 1597 2,jl)7 ICTr,375 IX'prr¢ialion 7.555 Tullll 11.457 7.515 111972 NET INCOMEIIEXPENDITURE) I,GJ5 17.515) (s.¥> 19.42% RECONCILIATION OF FUNDS -l()Idl luj hri]jh[ i()n%'dril 40249 .13.d)7 7.1.8) 54,4211 TOTAL FUNDS CARRIED FORWARD 41.X84 2(),{2 (>7.976 '1" IM)1&s lixm pan
NORTH LOCHS AmENy GROUP B•l•nce SIKet 31 M•rck 2026 31.3.26 31.3.25 CuTrJ fuThl FIXED A&Ts 'langibleassets 21.412 25.921 47J33 63.708 CURRE[ ASSKTS tk.btors 125 20.348 125 20,518 125 lQ.022 170 20.473 20.643 10.147 CREDITORS Jnounls. fvj1il ¢kn Mrythin0 YLW (i) NET CURREf4T A&SETS 20.472 171 20.643 10,148 T(YfAL A&SETS LESS CVRREf4T LIABILITIES 41.884 26,092 67.976 73,856 NET ASSETS 41.%114 26.092 67.976 73,856 FUNDS UMr8tncj lunds fuTrJs 41.884 26,092 40.249 33,007 TOTAL FUNDS 67.976 73,856 77 ILnanci81 $tst¢m¢nts arorovcd by the B(wd of aThl athtxxl fw iw on l JwLC 2026 were $i¥ntti on Jts haIr bv". Mr l MLlXXl..l.nL4( Mrs S Mcjvcr. TnL4L •4 riL¢/ ' r¥)s forni part fuw*ial sialollct
NORTH LOCHS AMENITY GROUP Notes t th¢ Fin5LnrrJl StAtth¢nt5 forthe Yir Endcd 31 Mrth 2026 AccouNfiiyG POLICILS Bisi% ofprcp•rin% fin4nci•l statements act(LL.tL. ii'ith ilL. Chdriiies SOIU) (I."RS 102) Rep)rti by Lharities" SlatLYiiLnl I4)¢ti, applieabk. k) Wcpar1 .1[ al)unL8 iTJ a¢C(TrrdattL Iiith . l.ina1] IILix)rting .IN)licable in thc UK atKI RLy)lic ol- IrclaTrJ (l.-kS 102) (cfl¢xiiiL, l Janutin. 2019).. 1.111la1 IILIx)Tlin SL'indurd 102 "IIK I.1[1¢11 RLIKl¥ btdixLml awiicabk. in UK aThl Rqjublir i?1" IrL'lJnd' tliL chur11 uixl "I'ruslLX In%.L1I jSc4AlaTKi) M 21K>i. 'itr finaitMI .5lalLinffll% kxN'c I?.[ld utMk.r IhL Ill4)fICul Lx)&l All itt(JtnL i4 Twogni in thL" i)r Find11 Aaiiiiits ce charity Iw$ itill¥itt(x)l ii) ihL' lunds. li is probablo tlwi th inctynL 1711 rLYL'iivJ aTxi eart ML¥4¥1 rcliabli.. Eipcndilure l.uibllilikn rc rccogIii.4d as TrY1]lUtE as s(x)n IIKYL. 1% a Icgal (r c(Trn5ttwn'L <)bligaiii)n ci)mmilling IIK" clwri c)r thc ublig81¥)n tsLtJ . ithL>[l rLliably. I:1J11rc i4 lor on dc¢ruals basis a1 hJs Lla5111I l11¢[ hl]n& ttwl aBgwi8ai¢ all cosl rclutcd lo It. calLEOTh'. WbuL C(>sts diTL%ili' aitrilMth¢d kn IMrti¢ular hLMwJings thL%' all(raknl tt) kn8is Lonsithyjl Iiith TthDgihle fi%cil Asset 4% ¢kyLbaii(YL Cost 25% wsl Muior iLhiclL TaxatlTrn '1.]. charil!. 1% cNunrA on ils. ¢knrit#bk. aLlii'iIK Fund aicountlllR UnrL%trl¢IL lunlis can in aLC(xdatte iiilli tr chuitsbk ()hJLIi,Es 01 '{lIrl41t ul'thc lILtriCtLmi can onli. usixl lor IrtICula1 tLstriciLxI iiithin ()bi¢¢ts" uf charili.. ILslricli¢iki ll¥L' IdiLnyYIIiLxi b)v ihL" dorM)rc)r ii.lxn lurxts atL towl rlnicular r11j TRUSTEES, REMUNERATION AND BENEFITS 'I'IK'rL iirrL thr TrKThlil% )'CliT cThloi .11 ?O?Ci rM)r IL)r thL ¢m(kxl 11 M£llrLh 202). Trusttti. ¢xpcns¢S .]IL iYLYL' no In.% f4Jr ttL.Yeuk¥l 11 202() TX)r foriiK' I'T Lyxicd 11 Mah 202). 1*5 L()nllnL.
NORTH LOCHS AmENy GROUP Ntstts &) tht FirMLiI Sl%ternEDts- ftrth¢ Y¢4r Etsthd 31 Mrdb 2426 COMPARATIVES FOR THE sfATEMENf OF FINANCIALAcrivriiES UTf¢Stri¢*d R¢YJict Total IIYCOME AND ENDOWMKIYIS FROM &562 24,5 24.5 Tolal 8J62 24,5(M) 33.2 EXPENDrruRE ON Charit#ble ¥ctivities ChontahlL 3J03 5.168 3.] 10,131 4.963 Total 8fi71 13fi34 NET INCOMEI{EXPEPIDrruRE) (109) 19537 19,428 RECONCILIATION OF FUNDS I' br[ fon¥wd 1.358 14P70 54.428 TOTAL W14DS CARRIED FORWARD 4KI.249 33,607 73.856 TANGIBLE FIXEDASS F¥eelM)Id Tots15 COST Al l April 2025 4KNJ.11 March 2026 34.748 59.94) DEPRECIATAON At l April 2025 CW for year 22239 1.3 8,741 14.985 30,9KI 16.375 Al.11 Matth 2026 23.629 23.726 47,355 NET BOOK VALUE At 31 March 2026 36214 47.333 At 31 March 2025 12.509 51.199 63,7¢
NORTH LOCHS AMENITY GROUP Plote5 to the Fln*Th(ial St•temeDt5- WTrtIned fiir tkLe Yc¥r Ended 31 March 21126 DEFTORS.. AMOUNTS FALLING DUE WIThIiY ONE YEAR -111_2CI 31.3.25 l¥qA),MLLS Tl ¢¥)1 1CHr 125 125 CREDITORS.. AMOufS FALLING DVEwmiiN ONE YEAR "I radb CTcdiliN MOVEME IN TriJNDS Ai1425 31.3.26 Unrestrictcd GeExral lu1 ).249 41,8 Lopi1 luwKI 33.fA17 (7515) 26,092 TOTAL FUTr4DS 73.856 15.880) 67.97CI N¢1 mffi'LYnLmt in 1"uLS., UK1 m thL"alML 4lfL (0114XiS' RcxoLYCCS UnrL'5trided fuHd5 CiLllL'ral liitul I3.[J2 (I1.457} 1.61 j Restricted fund5 (7JlS) (7.515) TOTAL FUNDS 11,092 118.972) 15,880) lkngr 7 Lxmtinwj .
NORTh LOCHS AMENITY CROIJP Notes t• th¢ Flwi<il continued fDr the Yiar EDded 31 March 2026 MOVEMEf4T IN FUNDS- coNtiD¥td Compxrdt4Yu for moyemellt l fvwl$ Al Al 1.4.24 UnrTslricted f¥nd55 ful )J58 (109) 40.249 Res{rict Capi1 fw 14.070 19,537 33,( T(yfAL FUNDS 54.428 19.428 73,8 Comalivc nd movotKTrt in in al*)ve arc &5 follo rcment in futbjs tie[[81 fu4 &562 (8.671) (109) Re5tritted fvnd5 Capilal (w 249XJ (4.963) 19,537 TOTAL FUNDS 35.2 {13.634) 19,428 A ¢unu)¢ ycat 12 m(KLtIL8and YLW 12 is asfolkn. Nd Ai 313.26 At 1_4.24 In fi1$ Unr¢J¢rirted Ge fu1 40J58 1,526 41,884 Restricttd fuhd5 Capilai fwml 14,070 12.022 26.092 TOTAL Fuf4DS 54.428 13,548 67.976
NORTH LOCHS AMEIYITY GROUP No¢¢5 to the fiThan(ial Statem¢n15- r ¢h¢ Y¢*r ETh¢knl JI M¥rth 2026 MOVEMETr IN FUNDS- tontinw¢d A currL'nt }.1 12 rn[11ts aTKI w )'w 12 ¢(MibiM MLW¢n1 in fwuL%, iii OIL. HL%MlUrtC5 Moi'cmcnl Uhrestri¢ted funds CJciml lund 21fj54 {20.1214) .52() RLsfricted fund5 24JK) 112.478) 12.022 TOTAL FUNDS 46,li4 (.12,(Ab) RELATED PARTY DISCLOSURES Ithctc i%LYe fm) fL'laLxl pariy tralIonS lot IIK. }LafLYthyJ 11 2026.
rioRTH LOCHS AmENy GROUP Det•lled Stlewl of Adiyitips rlhE Yr 31 Marrk 21126 31.326 31.3,25 ¥COME Af4D Ef4WWMENTS DonatkbAS nd Iydes Minibus Inc¢ Cifdnts lJ)naii0Th8 3.351 9.241 4,1h6 4.496 13.092 8562 Other IAcon Gain on sale of tatjgibk. fi%¢d a&%L 24.5 Total In¢omiu% r¢50urce5 13.092 33.Ih2 EXPENDITURE chiritsb ictfvities Pob'tsge and stalh)ruy AdvLYtising 185 27 163 76 Slipway Re tplation0r langJNc fi¥oJ8&fcLs 125 16.375 10,131 16.948 10294 Support t05ts Man8Rernent Insurdne¢ 938 662 955 2.020 2.975 Flaante ]3Lnk ¢ha]¥ 58 Cov¢rn#hre costs 366 360 "I"otsl 18.972 13,634 Net {esponditur¢)fiDcoiiie (s,1) 19.428 Pagc 10