REGISTERED COMPAN)" NIINIBER: SC235889 l&otlwndl REGISTERED CHARITI. liItMBER: SC033413 Report of tht Tr¥stecs *Nd ill•nrial Statemepts f•r tht Ye*r Ended 31 OttDbe*2015 IIIE NORTII HARRIS TRI'sr ICON'SOLIDATEDI Mann J￿d ljd Chartered A¢Cow￿￿ & Siaiu¢or)' A￿j11￿5 26 l£wis Stse SIoFN)i17)" Isk ofLthtAS IISI 2JF THE NORTH HARIUS TRI'ST C•wleAts of the FID*4t1￿ St*A¢wts r•r ih¢ )'ur 31 Ortoter 2•25 P*gt Repwtof thtTr¥Jttts I to S Report oftk A•dit•rs 6 to 9 St•Mm¢At of Fmhl￿1II Attivit¥s-Gmp io St*ttmenl ofwm￿￿lll Aetivkns-Ch•ity Mly Sktt¢.Cr 12 B•1¥￿e Shte¢-L)Arity o•ly 13 Caih Fl•w St•ieiNeAt- Gv• 14 Notes i• iht Cath Fb)w StattmtNI-GrthLP 15 C•$h Trl•w St•leNe•t-Ckn*ywty 16 N￿e$ t• iht Cuh Flow Statemtnl-ChwAy ooty i? T¥o¢u l• th¢ FiD••¢i￿ St•¢¢￿ts 18 to 32 Dtfaikd St•t￿le￿¢ of ￿1*￿1￿1 Aclivth 33 ￿ 34 IIIE NORIII IIARRIS TRI"ST Report oflhe Trnttts for the I'e*r Faded JI Ottobtr 21125 Thr Ivu51ee5 are a150 divcrloTS of the clwily purp￿5 f>fihe Companics Aci 21M)6. preseni Iheif T¢rrf)n wilh the finan¢iil slal¢m¢Th￿ of th¢ ¢lwily for the year ¢rMkd 31 Ocwber 2025 The m￿eS haie ￿0p1¢d Ihc proii5iOtts of Atcouniing and Reportin8 by Clwities SialEN*ni of Rtcommtth Praciiet aw4i¢abk ￿ ehariiies ￿parIng their accounts in ￿Cold￿nee ihe l.ir&Nial Resx)rtin8 aH)licabk in lh¢ UK and R￿UblIC of Ireland IFRS 1021 1¢ff￿live l Janwy 20191- Thi5 rcFK)Tl relales lo the owaM)n5 Dfihe charity a￿1 its wlK>llYow*d wbsidiaryNorth l18￿1$Trathng Company Limited which delivers specific elemenis of the ch¥iry' sobieciives. 0￿￿CTIvEs AND ACTII'IT1ES Objettiyes aDd •imJ Th¢ obi¢rliv¢5 ofih¢ ¢harii)' are-. ITr cons¢r%'e lh¢ naiural heiitsge of Ntyth Ilarris for Ik ￿rit of ih¢ community a￿j th¢ publi¢ at L4TB¢ and to pmfftote open publi¢ accw ih¢r¢io insofar ¥ thk8 1$ (ktrimenial to such cMsen'*ion.' - 10 piomoie indu*T)' for the of g¢Kral P￿￿1¢. lo relieve poirn). and provide h¢lp for Ihe ag¢(L haThliwd to edutaiion and oiher ehariiable pllrsxk￿ beneficial to ihe Commwiily" - to provid¢ or promo1¢ lh¢ provisv)Th ofhousirg fff wpk m rKc¢ssIio￿ Circumstan￿$ aL4) spe¢iall> desiBned or adatxed kn￿$1n8 &% ma). be iequired for the elderly. lwwjlcap￿d rK disabk¢l. 10 d¢v¢lop or proniolc dti'elorThcni of infraSm￿l￿￿ for ih¢ E¢ncfii of thr wblic to improi'e eommunitaiK)rts thTOtsth(wJl North Harris int1￿ling Pict& har1*￿ Ttsals athd bridBe DuTill8 Iht veaT. the th¥il)=_ - Continued kn 0￿rate the North Ilarris Rwcling si* ￿ UrEha on behaifofcnES - Supported Monan Wind Compatly pl￿5 10 TerA)iverik iiindfarni ii.ith conmr￿lifrn UnthrnVy￿ thr cNi of y¢ - Furilv (kveloped the Tarbert Groll'l￿ Proi¢cl lo incr¢¥¢ EroivinE facilitskd traininE ond hek1 an opth day - Co-ordinalcd red detr manatejnetbl ￿ XCOVd￿CC iviih the Deet Marba8tmtni Plat) d¢li%¢r¢d Iht arthual deer cull i%ith SUp￿N from Ihe14arris Sialking Club. Reason aThJotheTS - Purchased Ihemial $￿tterS for ust by Ihe Harwis Sknlkbn8 Club - CO￿linued lo coniT(>l Gurmua tinckbria in Ilarri& including th¢ provision of equipme￿ and iTaining Opry)rt￿It]e$. and C%p￿￿kd conirol of Diher It￿￿11). invasii'e plath particu13rly Rhodo&ndFOll SX)niicum - Continued 10 Ivork ii'iih HHP 10 cr￿1￿8 MO￿ afford&*k ￿)UsinE ￿ Tar￿rt - Commenced construciion of two affordable IK)rnes for rem at Meai'ai8 North. - Secured Planning pemiission ajwj %tsned wJUt¥J￿yj￿s for Iht Cre￿KTrn of tivo servi¢cd s¢l(-build plots wl Arth'oiiTIi¢ - Installed an ¢mergew' d¢fibrillaior at Huisinis aNJ ran a5wciaEd tr4iDiDg- - ljndertook an wmual revieii'of proBress to siiate8i¢ obFaiits. - Ref￿￿ed Org￿lS8110nal IT iofra#rwwr¢ wilh new PC$￿j ck)ud sH)Tag¢ Replattd th¢ esiaie *otk vehi¢k - ConiiNed manJBemeni 0[Tar￿n War Menk)rial incl￿1￿8 maitMenaTr - Supportd &alpav Cpmmunili. A&w¥tw)n in S¢￿TIng the ￿deve￿￿D¢nt orth¢ Sra]pav SpNtinB Amenily - Transferred Croika8n buildin8 itt Tarbell ￿ Rionrtagan OB ai no Contin￿￿ lo maintain aThJ ¢nhNnc¢ th¢ [￿P￿h iyiih twi Fd¢#ti8ti Bate& fethcing. haJ¥Jr*ils and inierpretaiion trartels - Supwjfflcd Taib¢TI in B1￿M Miih painting. sewb r¢nN>i'•l sign in*allation - Supporf¢d S.F..S School in tkir knni¢uliural xtii'ili¢s . Supwjfflcd HVS in nmning pla)'s¢hem¢ attii'iiies . ljniknook a wnmunih. rnailslLOi 10 encourdge mcmttwsh - Secured furLding ar￿ installed a neil. Yisilor toikn at Mravaig North. Miih tatwk improvements . Securcd planning ￿rnI1$S1On for i'isiior Parking ai c￿l￿)￿alr￿an7 irack. IToluNtccn DuriThg )'e8r. die charily wiKked iiiih i'arious ¥'Olun￿e[S from ihe k)cal Comm￿11). and f￿her Hfield. tkotn¢d $lu(kni$ a￿j oil*r8roups Io wi51 with ckan& re￿irL and habiiai monitorin THE NORIII HARRLS TRI'ST f•r ihr V¢aT Fad¢dJl O¢t•&¢r2•25 sriiATEGIC REPORT Athlrvemethti perf0m*￿t Charit•bl¢ *¢tivilxs Dthrin8 thc year the tharity: . wniinued to adminiu¢r. manag¢arhJ m4iNain the North H￿1$ E*: - tonliTU]tsl the North Harris Ranger SeNice- *livilies intludrd the guided wa*5 TKogr3mirt: - look p¥A in the Communiiy L4nd Outrr H¢i¥i&s f(bnTh ￿ shxc bcA F￿1¢¢ aTrwt ￿her Tn￿1& - Continued a major b7￿1Ver5]lY wjjeci ￿ ￿1￿[ 200.IiX) ￿1ve trees over 4 ￿. - pwovidcd fuMibnB io I￿￿1 ¢harilabl¢ Organisal . facililatrd thE devehyrThi0fs￿￿aY lry SL71w Comrnunity AssociatM)n. IDtcThal And EAlerMI fact• The charity 15 partially de￿￿￿ yn thc of wknlic fl￿th"r￿ age4Kies 10 a￿St in the OTTrgoing delivcry ofthe aims ithitt*iYe50fthc trwt. PriDttpal (￿dINgs0￿rr￿ Tr charity is (kpendeni 81*4 r¢Mzl esth to fwwj ils owalioDal Cts￿. fn)m Tental income oiher estsie irKome Ihe pri￿￿] 50w¢es for Ihe chawity thjri￿ the year were Branls from thr Scottish thverrunent SSE Hvdro Community Full thtsib ofthe charity's principal r￿dIn8 sourtts #ie iThcl￿ded in ihe N>teS￿ ihe finwKial Sth*nKnts. IRvulmeAI polity gThd obieetives Th¢ ¢hwiry'5 I¢￿rY¢S are mainWn¢d uj intr￿ rn15 WMI on sI￿rt ¢¢nn fLYcd ¢kw5t¢5 as th¢ level of reserves ￿ required ￿ meei Ihe tntsfs $l￿-terM (￿￿10￿11 requ1￿mentS. Rutrves pjiity Tr g¢rtr#l fuJKI r¢pr¢s¢Tht5 Ihr wJre5trided fwMt% from resylis. li alw ryes¢nts th¢ fr¢¢ rtserves of the tharity. 11)e wions c￿lir￿D¢Y fu￿ was sa ￿ 10 (Xbv¢r OP￿￿£ CO￿ in tirKs of ￿ed. Ti ¢￿sI￿S of £l30.( ¢ing 6 moDths of orrtralin¥ tosts and furfher £45.th) &8 a cashllow contirt8¢ty. brin8tti8 Ik toniinge reseries ￿ £l75.lJ(N). The In￿¢¢$ coDs5d¢r ihc kvcl ofih¢ rw¢ry¢5 * 31 Ociobcr 2025 to ￿ suffKi¢nt io D)¢¢i the ¢hari￿$ op¢r*ioDal wirem¢iii$ 8iven assisthnc¢ beith8 tettiv¢J from IIK public furnlirt8 4encies. Duiing ih¢ yw lh¢ djarity's ￿￿oI]d*a ¥*om¢ ¢xc¢¢(kd in rtl inp)m¢ tsf £446.894 for t period 12024 - £I86.301}. This tesulis in an irmas¢ of £299.751 in unle￿￿ed fillmls after wansfers. and aTh inc￿￿5¢ of £147.143 in T¢slri¢*d f￿. Ur¥¢styid¢d v¢sm*$ • r¢suli in¢v¢•sed to £765.213 #NI r¢sttiC fi￿d$ ]￿elSed ￿ £4.94Q978. F¥l*re pl* Th¢ charity plaThs kn Crntin￿ ￿ grow T¢li4A¢ Th¢ for tk in¢knk STRiICn'RE, GOVERNANCE AYD MANAGEM Gov¢rnln¢ do¢ym¢llt Tr is a charbiabk company limiled by 8u8Mke. on 23 2002 regIs￿ed as a ¢hawity 23 August 2002. Tr wnpany w&8 estsbliskd ofAsx)ciaitifft Mhich established Ihe objects and of ¢haTit8bk tomww and is govcrrKd vndcr its Ani¢ks ofAwciation. In Ihc evcnl of thc wrnpany bcing WQOYKI up m¢mb¢rsort r¢wkirtd to *th(￿l hot txceedMIE £1. RefThi¢Then¢ aod •ppowitmmt of ¢rwt¢¢s directors of Ihe tompany ¥t also (haiity I￿￿%￿%$ for th pwJx)ttsofth¥ity law. Un&r the tern150f the Memorandum and Arlicks of As*Jci*ion the Eleckd DiredotS 44x>inkd by the wknle of mem￿r5 al Ihe Ann￿1 Gener￿ mffii￿. thwd ofthe Eleckd Dw¢dows r¢tn by Mation at each G¢neral Meetin8. Tr Boxd may also invite any Memlxrof the compny to Thpjninale rq*%rknliYe5 ￿ bv zpp)ivkd 8$ Nominated Dire¢iors. NOm*￿e￿ Dire¢iors do M rewire by I0￿[￿)n. THE NORTII IIARRIS TRIIST Retw¢ of tbt Trwte f•r th¢ I't*r E4dtd 31 O¢t•brr 2•25 STRiicniRF.. COI'ERNAl4CE Al*D hlANAGEMLYT Org*nisatkn#*l structllTt The board ¢onsi￿5 of voluntary diTeciois manatt ihe affairs ofihe chariiy tlirouEh regular bo¥d medings. hawily has ￿vie￿￿d It$ iniemal 0￿ra110￿al 10 tis5ia in ts cffeaive manag¢nieni uf org8nisaiM>n. Decisions fmm Ihe board are implemented by the rnaN¢¢r￿ **n comrrfiyng M¥w. S¢nioi [k￿l9F￿r￿1 Offi aDd OffJc¢ & Land Administiawr. liduetion trainlAi of Iwusttts The charity undertakes Iwainins for tr1ts1¢¢5 lo en5￿ ￿'￿[cr*s5 Ind ￿kr$¢41￿11￿ or..- - th¢ r¢spoDsibiliii¢s of diittiots." - Ihe orBanjsaiional $trytiur¢ Df th¢ th4riiy- - the fir&wKhil JX>Siliuth of Ihe ¢haTJt>'= and - the future plans and obj¢aiV￿ of th¢ d)arity. Wldtr ht(work The charil>' has estsblisJ*d links with other orwisaiw￿s ￿ aBencies kn fo$￿ lh¢ aims and0bJ￿1￿'¢s of th¢ Organi￿110￿. Rtl*¢td p*rtiH Jn Noveniber 2004 the chaTity *1 up a I%1￿1]Y o￿T￿￿ sthidi¥T)' wmpgny. Nonh Horris Trnding Compkwy Limiied. io d¢i'¢lop Communiiy-oiimed m*wable cnetsy J*oftclS. The compw s tcsulis ha%e beeR c1￿501ldaled into ihe5e rJn¥rteiil Aaiernenls. Rlik m•n4¢em¢nl Th¢ irusiees hai'e a d￿Y lo idtrtify. aTrJ revie￿. the risk5 to iyhich Ihc chariiy i5 eX￿￿d to ensure appropriate cthnlrols are in plDre 10 proi'Kk r¢asonabk assw￿ againA (Taud a￿j Th¢ financ￿1. peopk. wo8r4nme and tyerniirjnal Ti5ks facing Ihe chariiy are in Ihc Risk Re8iskr. Tht sysiems ur ruwKial Co￿lr￿1. i%hich aTe Iksigned to Twovith reasoTrabk against matrrijl mi5Stat¢rn¢N or loss. currenil). incltth the folloivin8' business plan *T￿ ￿ annual budget 4>proi'ed bv rhe Trus*es: - r¢gularcorL%ideTaiLon b), the Intskes ofattual rtsulis tompartd ivith Imtyis aThl foTery*$: and - idEnlificalion and m3nagemeN of fJTranCi￿ ri%ks b). I￿ Board and lin¢ m￿88¢M¢ni. During Ihe irar. trwl¢¢s kn'ilv I￿nI￿1 in ikse ￿ni[01 sys*ms as Ihrough iheir regular x1ii.il￿s. .hich included.. nioniloring Ihe Iwgrlerli. mwaE¢meN inforn￿li0r￿ m.1￿VIng Pr￿￿￿ iwdeeis ￿ reviemng high level risk& REFEREPICE AND ADI¥IIYISTiiATIVE DEfAII Rfgist¢r¢d CoThpaiy lumber SC235889 (Scoiland Relistered Chariti. nuthber SC033413 Regi￿ered offitt TiBh an Umis Main Sireei TgTkrt Isle of Ilarris FIS3 3L)B THE NORTH HARRIS TRI'ST l•r iht I'ur Eaded 31 Otthber 2025 Trustt P J Butt¢TfKld Ir¢signd 4.11251 K A IxM"is K M M¥k4y C J Ma¢kay B M Mxk4y D J Molrison PAR R Mackinnon S Kin8 Ir¢$i8n¢d 12.9.25) S P morri￿)￿ l M Sul¢on lappoirf¢J 27.1.25) F BihaTrGalli¢ {am)Lthted 9.6.251 (￿S1%￿d 1.9.25) c•M￿AY Sttrelary M J Huttt¢r S¢niorSi•¢u¢ory AwJil•r John E BA FCA A￿lIOrS Mann Judd CAbwdon Ltd CThaMered A¢coutti￿¢S & s￿￿0￿. Audilows 26 izivi5 Sirc Stt>rnoivay Isk of Ixwis HSI 2JF Soli¢itorJ Andcwson MacAnh Old Bank of St￿knd Buikli Sthmoiyay Isk of Lewis HSI 2BQ M•tt*ger M J HuT*r sTATEMF￿T OFTRl'STF￿. RFSPONSIBiiJllFS Tht IruMttS also Iht diKtthrs ofTr Nonh H￿IsT￿L￿ for of rompjy Ixwl ¥re rt4Msibk for pwtpariog the of th¢ Trwkcs •nd Tk fin¥￿181 swvn¢nts in XC0rd￿¢t with applithl¢ and Vniicd Kingdom Ac¢ouniin8 &and8rds Olniitd Kingdom Cthtralty Accepted Accowiing Pra¢ii¢el iKluding Fit)anci&l Rewr(in8 StsrKlard 102'Tr F1w￿La1 RewKtin8 Sjandard applicd)Ic in the UK atMI Repthlic of Irclatmr.. TIIE NORTtI HARRIS TRliST Rtport •f IlLt Trnt for tht I'e*r Eaded JI Odobtr 2•25 STATEMFJ¥TOF TRiisfF.FS' RESPOYSIBII.TflFS- ¢onfi*utd Company laii. req￿lre$ the iTuMees 10 prtpare firtancial swemenis for ea¢h fi[￿￿7a1 yw. UTrd￿ Ihal ￿vI.. itu￿¢¢5 hove ¢krl¢d io W¢Pa￿ IIK rma￿la[ suiemen¢s tn accord￿¢ wilh Uni*d Kingth*m Crtn¢rally A¢¢wed ACCO￿11￿% Praciice Iujbikd kir¥areni maierL81 niisst*ments. %%t *e iequiTed kn de*mhithe whdhet this gives rise ￿ a material mtsstsiemem in the rmjanrial 3tatErn¢n15 ijrrnseli'¢& If. ba%d on the [erf￿n]ed. tortI￿At thi there Is 8 maieri&l mis%tsiemeni of this ￿romI*ll0t￿ we art io rewt that fact. We have 10 reF4Jrt in this Tegard. Opknloni •* •ther m*tttN pytstrlbed by ComwltA Ad 2W6 In ow Opinio￿ ba5¢d on th¢ work urthrtak¢n in cours¢ of ts 4￿J11. lh¢ infomiaih)iJ givert in Ihe Rel￿ of the Tnw for Ik fmfirtiil vear for which the rMa￿la7 si*ments are ¢p3red is COn￿51c￿t wilh the financial ststem¢nts: ar¥J Ihe of the Tr￿￿ee$ has prepa￿d in xti¥d*xe M'ith awicth legal wuiremems. P4y6 Rtport of ihr l*dtptNdrnt AuditorA to tht Members of The North H*rris Trnxt MAtttrJ ort wthitb wt art rrq•ir¢d to TePQrt by tJt¢p¢i ID (he lighi of Ihe kn0y.kdge at¥] ￿&r￿andItIE of the aTrJ p4r¢nt thantsbl¢ wmpany und its ¢nviroDm¢nl obtaiwKd ID lh¢ ofilK audii. ha%¢ ¥J¢niifKd ma￿La1 miSsL￿en￿niS th Ihe Re￿￿ of ihe Twsiees. We liav¢ Thmhing lo r¢wrt in ￿￿¢¢1 of the folh)wThg ik Companies Ati 2006 requires its 10 repor¢ 10 you if. in ts￿1 opinion-. dcquatr accouniing records h￿¢ kqA or for *Mlit have Mi been reteived fmm br*Khes visited by u5. Ihe fiijancial staiemcnls we Mi in ag1¢em￿l ￿1th a¢c(XMMin8 Tecord5 ar￿ rfLm15." or certain di5ckb5urcs of tlUS1¢¢5' I¢M￿ra170￿ SFYcifid by are not made: 01 hve ￿1 received all the infmathand exp1an*iry￿ r¢quiT¢ for ow awjil. RespoM$ibSlltlty r>f(r•sttt5 As explair￿ more fillly in iht Sthiemem ofT￿￿tee¢ R¢qwililiti¢& lh¢ ITU5kcs (who aT¢ i15ft thr dir￿10T5 of thr Breup and paTent chatilabl¢ rornpan>' foi ih¢ FAI￿￿$¢5 of comwv lai4'1 are res￿>￿51b1C wtparaiion of il rinwKi4bl si*emet45 and for being satisfied Iha 8ive a In* ￿ fair iiew. aro for iN¢rnal ¢onlrol &$ truske$ d¢*rrni￿ is rK¢55ary to ¢nabl¢ rK¢p4Vam or rinancrdl Aaiemenis lh￿ art fTtt from M￿trIal missthiemerbt. whether due io ftsud thr error. In PTeparin8 Ihe statement* the trust¢¢s gte rLw)sibk for aSSts%ing Ihe group and parethi chariiable tlmnpany's abiliiy lo coniinuc a5 a going concerrL dyKloMn8. as ¥plitabk. mailEf5 related lo goine concern and thc goinE concern basis of accouniiTrg wkss ik in￿CeS eiiher iNend ￿ liqu*l*e the grwp akd parent ¢hariiabk company or 10 <¢a* 0￿rationS OT havt M r￿1￿1¢ aLI¢F]ulii'e loth so. Re￿rt •f the A•diton to tht M¢wber5 of Th¢ N•rth H*TtIs Tr￿¢ Our Yt4*D$ibillt•tt l•r fht ••dit ofthe ffiN•K•ilthltme*ts Our obi¢divcs lo obtsin r¢4y)nHbk as5UTanc¢ wlKthH thc fin￿1￿1 $W¢￿N￿ #s A whole ¥¢ frt¢ from material missiatemeni. thI￿her dut 10 or error. *¥J ￿ tssue a Repxt ofik In¢krKnthThi Audi¢ors Ib￿ includes opinion R¢&sohth assur￿¢¢ is J high lev¢1 of assutance. btsi 1$ ￿ a Ih81 on a￿dit tonthjcttd in accordance wih ISAS IUKI wll always 1Sxcrf a m*rial miss¢81￿1 7Ath¢n li ¢Kis1* Mi551*ments arix fiom fraud or ¢rwoT and ￿ ron51th￿d m4l¢iiaJ if. individuaiy or in aggr¢g4k. they coyld rewnabty ￿ exrrt¢*d io influe￿ethe econrmi¢ ofusers on the F*isof thge financial sth*n)cn Tr ¢xkM ￿ wthich ow are 0fdt*aI￿ iTw¢guluiiiw iDclwJing frw¥J is ￿all¢d kloM-. We assesxd the risks of matrrial misstttrftxni in rest*ct of frnbd as folh)wk" A$ wt ofour a￿111 tcam diSa￿Slor￿ id¢NificJ if wy F•tiwiaT more SLweNiNt ￿ misAa*mert. A liA or the kno1￿ related panies was c4Nnpiled alonB v4.ith ￿ exrrtcthiion ofiransactiorts betw¢¢n Ih¢m. We tILCn m*k fra enquI￿S0r ihoxcl￿r¥￿ with gov¢rnance ￿ ￿￿r￿￿ed ow T¢lakd Fwty li4. Bas¢d on r¢suli$ of our risk a%*$smenl (ksig[￿ wocedwes to idetmify th)nryc&np1ia￿¢ with suthlxws and regukntions idcniifLcd abjvc. Wc iorrr*A)ra¢d eTr4uirics ofkn ¢harg¢d wilh gov¢rr￿¢ by a M'iew of the i¥)a￿ minut¢s 10 date. a T¢vi￿ of thc b•nk stskmeJMS to d3k md a r¢vi¢w of kgal f¢es thtrged the year for arty eyidente of ItBal UT Ttgulatory is**s. (h]r ¢on5wkn*kDns a pl￿•￿8 iw¢ corr0t￿led and no furthcr 1¢8al or regulthry i%5U¢$ wt¢d We ¢onsid¢red ilK wisk of frayd Ihrough oi%rritk in te4*)t*. wt irthrprAted of m*u*l ioumal entries lhrou8kn￿ Iht year iNtioui *tsJii apwoth A rcvmv of Ihc year of ba￿[ AakmcNs was uThJcrthk¢o to identify any14rge w w￿￿41 tr*wiM)o the Thjrrnal cowse of busirtss wevt idenlif*d. Given the of the enity. Segregati￿ of thrtie5 is limi*& $0 OUT a￿11¢ wocaur¢s to wjertify addrtss any ma*rial missukmcnts arising ftom this. Atvowi* ar4Koval ￿ntrOl$ fouThJ lo bc in plac¢. As Ihe parenl ckritabl¢ cornpany of North 14¥ri4 Tr4linE Company have considered any Irl￿an¢t or n(m.com￿lance by the subsbjiary comtA¥ry ￿bryn1 effea on the We w¢ ￿dI10[5 for all entilies within Ihe gro￿. The engagerne[￿ parfnefs a￿￿￿e￿I of the awarnenl IEarn ioliediyely hal the appDwI￿t C4>mT*terte and capabiliiits 10 i¢kthtify or reco8nisc Mt)-compliarKe u'iih la￿ a￿1 we8ul￿l0TrS co￿l￿ded thai oi'erall risk of fraud and rni¥lai¢rn¢ni was low Ihe ¢xPeri¢n￿ of ihc a￿111 assi81￿d was suffKient and TK) specialists rEqUiTed. An 4)pmpriak Itvel of m￿C￿81#Y has cakukakd in coThsidu**Jn of ihe inhereN difficuhy in ddeain8 iT￿gUlaTiti¢S ivith th¢ Fwc¢iv¢d lev¢lof risk. There aTe inheTeni limi181ions in the audir knlrd above tha resuli in aj u￿Wo¥]abte risk that sotne material mLSSlaiements in ihe fJnan¢ial statrments may ￿ bt detec*d even thwh ihe audit 1$ prrwly Pla￿ amd perfortned in acci￿danCe iiith Internalional Starmlards on Auditing (UKI. ThE further removed ivith laivs and regulations is from the events rth￿I&l in Ihe fmwxial SthlemeM& the less likety the audiior is io becomc awar¢ ofii w r¢¢ognisr risk is also ereAler re8wdllJ8 I￿e8￿[aritieS occurring due to fro￿￿ rather Ih*J err￿. &$ fttAJd ￿¥0￿¥t$ in*t)IiLxMI cthKtak)￿￿i ihtrwh fowgery. ¢ollusw omission or misrepreseniaiion. The Prim￿ re5wibility for th weveThlMbn a￿1 of fraud rests iiryth IKpih tkk)st clw¢J iih Bovernanee ofiht entity and managemem. A funher deseriwion of rtspNJsibiliiies for ts vAJdii of the fm¥Kial statemenis is localed on the Finan¢ial R¢p)rting cou￿11,5 w¢bsi* ai ww*'.fv.org.￿J￿J1Iw￿5IImI1iI￿ Thi5 Ékscription fonD5 part ofouT Rerrfbrt of thr ltrvJependeN A￿￿110r5. RepDrt •f tht l•dy•dtDt A¥diloTS ￿ ttsE Members of Tht North Il*rri% Trust Il* pf oxr r¢port This is made solel). ￿ the group P￿¢￿ charithk coniwjnvs m¢mkr& as a trffjdy. in accordance 4'ith Chw¢r 3 of Part 16 of ihe Companies A¢1 2OC6. Our audii work has undcTtaken so tha ffliEhi Slate lo Il group and parent ch*it2ble eonipany's membEr5 mallers awe ￿qUired ￿ ￿41t 10 Ihcm in an wdito￿. rcpon aThJ otlKr puny)s¢. To Ihe fulksl ¢￿tAl by law. ME dD or assume re5TK)n5ibility lo anyone other Ilun Ihe group and paT¢nl charimble ¢￿p￿Y and Ihe Btoup atyj paTtni dwiiable company's members as a bod),. fot r audit Myjrk. for Ihi$ wewxt. w for lh¢ opiDi(W V&f hav¢ f(￿m¢￿. John r. Moffal BA FCA Isenior Ststwory Awjiwr) ror and on behaifofmann Judd Cffiart¢r¢d A¢wunlaN5 & st￿￿￿r5 Audiknrs 26 12wi% &re Siornoiyay Isle of Lewis HSI 2JF l 2026 THE NORTH HARRIS TRI'ST St*ttMnJl •1 Ac¢ivi¢vs-Gro IDrth¢ I'car EDdtd 31 (ki•btr2025 31.10.25 Tothl 31.10.24 Towl funds UnreAri(￿ RestrKfrd Nok5 INCOME AND ENDOWME¥TS FROM Domions and kgxies 16.342 551 1&893 16.095 aritablt activilies ChaTitsbl¢ Adiviti¢s 66.737 499.313 5fO.0S0 342.022 ¢Jh¢T trading adivili¢s Invesmieni income 180.858 220.328 180.858 22Q328 162.437 163,102 Totil 484,265 499.864 984.129 EXPENDITt'RE ON R4i$in8 fuThl$ 69.523 69.523 65,851 *ritsbJ¢ *rtivi¢ Charitsble A¢iiviiies 308.272 159.440 467.712 431.774 To¢*1 377.795 159.440 537 235 497 625 NET INCOML 1(I5.470 340,424 193 193 18 ￿81 LL811 446.894 186,031 Transf¢rt bthvtth r￿dS Iyet Trov¢monl fMnd¥ 199.751 147.143 446.894 186.031 RECONCILIATION OF FI'J¥DS T￿¥1 funds broug￿ forw¥d 405.462 4.793,835 5259.297 5.07J206 TOTAL Fi'NDS CARRIED FORWARD 765213 5.70&191 5 259 297 PaBe io THE NORTH HARRIS TRissr Se*itND¢nl fjf FiDaN¢ial Arliwitrs- CknTity Dnlr (Ixor￿}n•In% IN¢omt *Ad ExptAditure Ateo¥DtI for th¢ )'¢•T Epd¢d JI Oc¢ob¢r 2025 31.10.25 Toial fur¥Js 31.10.24 Toial (wid$ lInrestr￿ed Remricied fu￿19 IliCo￿lE AND EP4DOWMEprfs FROhl DDnalions and legaciES 1&532 551 19.083 17.324 Ch#rit*blt xctivitles Charitable a¢ii¥"itics 90th26 499J13 589.939 363.646 Other Irading atliviiies Invesun¢nl ir*om¢ 70297 220.892 70.297 220.892 65,545 162852 T•t#l 4WJ47 499.864 9W,211 609.307 LiPENDITI'RE ON Ch#rit¥blt #tth'ities Cliall￿ble a¢iii iij¢s 431.774 NET INCOhlE 92.036 193281 340.424 1932811 432,460 177.593 Trangftrs betwttn fM*ds 285.317 147.143 432.460 177.593 RECONCILIAI ION OTr" Fl INDS Toial funds blo￿h1 forward 437.677 4.793.835 5.231.512 5.053.919 TOTAI. Fiif4'DS LARRIED FORIVARD 722.994 4.940.978 5.663.972 5.231.512 lThe ft0￿% fLYm of these finuKial stst¢rn￿ts THE NORTII HARRIS TRI. 31 Otknber 2•25 31.10.25 Total 31.10.24 Totsl FIXED ASSETS Tan8ible assets 14 280.574 4.741.6(11 5.021234 4.643.130 CI'RRENT ASSETS Stocks D¢bior$ Cash ar bank and in 15 16 10.752 184.836 339.053 10,752 189.866 532.344 11,029 115.279 591.532 5.030 194291 533.641 199J21 732.962 717.540 CRF.DITORS Aniounis falling ¢*Je wiihin(rt)e y 17 (49.1K121 131 149.1x151 1101.673} NET CI",RRENT ASSETS 199Jl8 616.167 TOTAL ASSEfs LESS CIIIUIETYT LIABILITILS 765213 4.94Q978 5.7th19l 5259.297 NET ASSETS 765213 59 5 71h 191 aL97 Fi'NDS 18 UnreslriLlcd fut Reslricied fuTrJ5 765.2T3 4.940.97B 465.462 4,793.835 TOTAL FI'NDS 5.70&191 5,259.297 The financial *ere *rfAO)td by Ihe ofTruskes and for issue 2026 ar#J were 518ned on its khaifby.. K M Mackgy-TNstee P4¢ 12 THE liORTII IIARRIS TRI'ST B*laNrt Skel- CharityoNI¥ 31 Ort•btr 2•25 31.10.25 Toial fut 31.10.24 Total rllnd$ UNeATioed R¢￿TI¢led rutyjs rumds FIXED ASSETS Tangible asseis Inv¢slm¢n 14 183.540 4.741.660 4.925.2 60.(I¢XI 4.572.331 243.540 4.741.660 4.9852(Kl 4,631331 ClrRREN]" ASSETS DetAors Cath ai bank and it) knd 16 215.546 31M.625 5.030 194291 220.576 498,916 574.619 520.171 199.321 719.492 695.970 CREDITORS Aniounis lalling thje Miihin one yeat 17 140.7171 {3} {40.7201 196.7S91 CI'RRENT ASSETS 479.454 199.318 678.772 599.181 TOTLIL Ass￿[$ LESS CiIRRLliT I.IABILITIES 4.940.978 S,(￿3.9?2 5231.512 YF.T ASSkTS 722.994 4.940.978 5.663.972 5.231.512 FIINDS lJnr¢511irl¢d funds R¢slTi¢ied fund% 18 722.994 4.940.978 437.677 4.793.835 TOI'.4L FI NDS 5.663.972 5.231,512 linaD¢ial Stale￿entS 7wroird by ￿ Board of Tn￿tee$ and I￿￿￿1$¢d for issue on I ft￿t 2026 and ivere sign¢d on 115 bthaifby". K M Mackay-fnjske The m￿C$ forni of Iknc fi[M￿l31 stakments Pry¢ li 77IE NORTH HARRIS TRI"ST fot the I'¢#r Fthdcd 31 Odobtr 202$ 31.1025 31.10.24 Caxh t10•￿ from oper*tl*t *tlfvltl Cash EeneTa*d r￿M Oper￿1( FirwK¢ ¢OSts p?id 414511 1.396 358,947 Net cash provided ty QFKroting &tiviiies 413.115 357.976 C*th Ilows from invtrfint *ttiYitKs Pweh•s¢ oftsn8ibk r)x¢d assets S•le ot"tongLbte (Lxed &%sets Inierem rec£ivcd {5LKI.1701 1.844 1351,0531 Nd used in invest￿￿ ￿lYvIll¢S 472J031 3317321 tbr Ttportinl ptviod C•5h ¢9sb ¢q¥ival¢ots xt tht bt8inning oftht rtport•n8 ptr*)d (59.188) 26.244 591.532 565.288 Cath Attd t**h equivAle*ts *( the end •f tht ￿PortIng peri 532J44 591.532 Page 14 IIIE NORTH HARRIS TRI'ST r*o¢o to tht C*th Fh)wSl*tewe•l-GrMp tbr iht I'c*r FAcd 31 O¢tthr 2025 RECONCII.IATION OF NET IYCONIE TO CASII FLOW FROM OPERATINCJ ACTII'171LS 31.10.25 31.10.24 Nr¢ in¢om¢ lor th¢ r¢portiWg P¢Tiod1•s Ptrthe Slalemtnt •[Fin*￿Ill Attivities) Adju51m¢nts for: Deprcci811011 tIw8es In1¢Te￿ rcccived FI]h￿te cosis ikcTeaxllirKrtasel in aoeks IlncTeafeydecTea5e in debiThr5 Itk¢re&*yincwea5¢ iTb (￿ditorS 446.894 186.031 119.222 126.0231 1.396 277 174.587) 52.668) 111.092 119.321) 971 13671 7.719 71822 N*t ¢o¥h providtd by optratbJllS 414.511 358.947 ANALI'SIS OF CIIATr4GFS IN NU. FI'I%DS At I 11.24 Cash llow At31.10.25 Cash M bank aThJ in hand 591.532 591.532 59.1881 332.344 T•¢ 591.532 59.1881 532.344 Page 15 IIIE NORIH HARRIS TRII for Iht Tr'e*v Eoded 31 Ot*•btr 2•25 31.1025 31.10.24 Noks C*sh fltrws froth ￿￿p5t￿S C￿h generated from Finance Ly¥stspaKI 361.785 lJ961 333.597 Nd cath Jxovid¢d by OFKTsing attiviiits 331626 Clsh from iDvosling attivii Purchase of wi8ible fixed &%stts Int¢￿5[ T￿1Ved (462.679) 26.587 1319,1051 Nd cash u5td in inyesling ￿liVi11¢S 436.092} 3(K).0341 Chany in r4sh •nd eq¥iv*kntS' tht trtportlry perlod C3yh gr4J twh ¢quiv•kAts 81 the 175.703) 32.592 574.619 542.027 Coih A￿d licic& th¢ direciors arc ￿t￿riTed 10 make judgemtN& estimates and assum01D￿￿lhd affect IhE amoun15 as￿1% 1sabililic& and cxw￿l[￿rE. t￿lmateS artd ￿rtial¢d a55uThpliuns xe b*ed hi#orital exwie4Ke afyj dhET fadors th* ￿s￿ered t¢kv￿1. Aclual results rnay diifer from thesteylim*es. The¢stimat¢s md awe T¢vi¢w¢dwi an ongoi]¥ i*1% R¢visKxts to ￿)￿￿1￿8 cs1imMes aye re¢oBnised ￿ Ihc wbich thtestim*e is rtvised and in rxriods should li affed futwe Tht t￿l￿a￿S athd a5swnOiD]LS iihich carry a hiBkn&8ree ofrisk of Ca￿4￿8 a m*thial a[5￿￿￿¢￿1 ￿ I ing arnounl of assets9￿j ljabiliiies ¥n as folknvs I,xf4 ¢¢onomit 4vu of ¢*•gibk fixtd wets The athnu¥l &prt¢181ion ¢hav8e for lai8ibJe fixed &%fets 15 sensiiive kn chan8es it) lh¢ eyimaled w¢fvl ¢comDi liY¢s and rfswl￿l vglu¢s of ￿ assets. Tlw. arc wn¢JKkd rrfcessary Io T¢lled current eAimale& fvture invesimen¢. ecoTh)mi¢ uiilisaiion aAI Ihe £￿thi￿oI10r the ¥ssdk Ste 15 fordetsils ofihe valuts or ¢anBiNe fixtd asset* All income is recoBnised in Ihe StttL￿ of Fwncial Aciiviiies once the chariiv htsethiilemeni io Ik rtr￿S. il is prob9bl¢ Ih&i ￿cOme will be rettived a￿0￿1 m¢asured reliably. In¢￿t received in v8n¢¢ 1$ d¢f¢tr¢d U￿11 rril¢ria fiv tetO8thitiw *¢ md. Grants generaied 10 sur4kn obieds ofihe ¢lwity wiihwi f￿he1 S￿lfied purp)se aye taken 10 th¢ SialenKN of Fi￿n¢la1 Aaiiiiies bn thai CK•NS r¢c¢ived 7Ahith ate r¢l#ed ￿ capmal expendiiure OT are for a ssxtified pwrx)se are trahsfeTt¢J 10 R¢sttickd atyj ar¢ ￿tIL$ed to th¢ of th¢ wi¥] ¢¥Fmlilw¢ or fvfvj Ihe costs re￿Ing w Ihc pwpjse. ExptAdit•ve Liabilities *e reco8thixd ¥ ex￿￿li1ur¢ as ts tkn is a le8ai or ¢o[LOtU￿1Ve obli¥aliM commiMin8 lh¢ charity io ihai ¢KFMditure. li is wob)bie a tr•nsfcr of WWKJrniC h￿er*S will bc requwed in seiilemem arw] amount ofthe obli8aiiott can k mew¢d rtlisbty. ExFThliiure is accounied ftyon an ¥rru•ls b¥15 ond has been classifKd usth tr*adin8s Ihat ¥88rtE* all related ￿ Iht *80ry. Where a>sts c￿￿01 k direthty allribui¢d lo partiw141 ￿￿11￿¥$ th¢s' al￿£*d lo xlivili¢s on a basis ¢or¢sisl¢nt wilh lh¢ us¢ of P4c 18 nlinueiL. THE NORTH IIARRIS TRI'ST Not¢s ¢0 th¢ Fiwwi•l 5¢•l¢w¢wts- r•nliwu¢d fortht I'exr Wed 31 Orf•btr 2(125 ACCOI'YTIYC. POLICIES_ s5 wil¢ss th¢ wet is caTri¢d ai a rel'a1￿1 amount ivhere Ihe impairmeni loss is a reialLMlion ¢￿se. Stocks Siocks are val￿d ai ihe of¢ost net TV41isabk JA¢r makin8 due #llDivartct forobsoleie ar¥J sloiv Inoi'jii8 ii¢m Ta¥•tion The charih. ts e%emy fron) coryjlj(￿ l*Y on its xliYitK%. Fund Atto•Mt5 Unremrided funds be a¢tordarte with Ihe clwiiable obpciivts at the discreiiorb trth%tt IkSIBna￿d are fwdseaTrnarkd b) tIK tru5*¢s for prlicular purpb R¢slricted fwds onl!. fur F•ni¢ular ￿e￿ric*d wrp)ses ￿lIhI￿ Ihe objects of Ik charli Rc#riciioTr% ar1.￿ i¥hen specified b? IIK. th[￿￿0[ M"hEn are rak5ed rot tmrticularteslrickd Furthrr ex]￿anatIon o(Ihc nalure and purp￿ ofeach fund is inclu&d ￿ Iht t￿5 lo the fi[￿cIal Slaten￿￿1 Ilirt PUTchue Itas1￿ ¢ommiimtats Renials paid under optt*irb8 ka5es at¢ io lh¢ StaE¢llWli ofFiTr4￿l0l Aclivilics on a 3lT#ighi li￿ b95iS oi'er th2 peri(*d of the lew. PaB¢ 19 )nlinu¢d... THE NORTH HARRIS IIIITST NotH ¢• th¢ Fiw•w¢i•l Sl•¢¢wMts. f•r iht I't*r Faded 31 Odobtr 2015 ACCol1￿rING POLICIES_ tt*thi*td Penix)n ¢•sts oihtr Po￿-rttIr¢ffi*•I bt*tfit* Th¢ ¢￿ri￿le a d¢fiKd contr￿lon sckn)t. CONn￿lIOnS payabk to the charitsble ¢0mpaTh￿S pension Kheme ￿ chareed to the S*ment of FinarKial AdiviiK5 in the period lo wh￿h ¢ky ￿lat¢. Dtbt•rs tr￿11• Tyade and oikn delths ate ￿cOgniSed a tht settkmert *￿XMI th* alkr tr#tk di￿￿1 offered. Prep4Ym￿ls aT¢ val￿d ot th¢ rryaid of tw•k dtscounts d￿. CTcdiiors and rtyovisions arc re¢ognised wheR the chariiy kn a present obligaitith froTD * pa# event thal Ii'ill ￿sU11 ith th¢ transfer of fwKls lo a ihird pw ¥nd thc arnounl thx to sclllc thc Ob]ig￿lon can be mwurcd or eaimaied reliaNy. CrediknrsaTKI POViSiOTts *e nortnally te(￿At tl¥ir amoun¢ afl¢r allowing for trwJ¢ ￿￿¢0￿￿¢$ d￿. DONATIONS AND LEGACIES 31.1th25 31.10.24 16.893 16.095 OTHER TILIDING ACTIVMES 31.10.25 31.10.24 Fun(k•isin8 NHTC sales 70.297 110561 65.545 180.858 162 431 INVESIMENf INCOME 31.10.25 31.10.24 Rents rcc¢ivcd lrtereA reteived 194J05 26.023 143.781 220.328 163.102 All investmeni income *ises rtom assets held w#hiTh the UK. ¢oniinved.. TJIE NORTII HARRIS TRI'ST •1￿ ¢0 th¢ FiuN¢i•l Sl•l¢m¢wls- ¢owtinw¢ ftsr tht I't*r FAdtd JI Ortobtr 2025 INCO￿lE FROM CFIARITABI.EAcnviTIFS 31.10.25 31 10.24 Actyvity Cknitabk Activiiies Charithbk Aaiv21ies ChaTitabk Acti%'iii¢s Chariiabk Adiviljts saks fjranis ca￿ i￿0￿¢ rrnploymeni Allo*xY 4.250 509.056 42.244 10.5 6.7fft) 286.871 43.451 566.050 341022 rectived incluthd in Ihc ￿￿e, as folkl￿% 31.10.25 31.10.24 Nglur¢ Scol Comhairl¢ Eik4n Srar Rord na Gaidhlig Wesitm l$le5 1kv¢loF￿l Jn Scoi1ish Govemmeni HighlarKls& Islands En*tpris¢ Mushroom Tr￿1 Pebbk Tru Commwjily lthj Outer Hetriths SSE H),dro Commwiitj Fund Agri-l ni'ironment Climu* 12.8981 12.285 34,628 175.547 7.271 1,51KI 60.056 270.0 S,502 5,869 43.7fll 150.(KK) 509.050 286.871 RAISING FI'NDS K I'ALI1E Ai 31 Octh 2025 2.411.357 393.741 2 055.402 Al 31 ()cts)bcr 2024 2,411.357 376.992 1.719.232 P4t 25 1mlin￿d... IIIE NORIH HAiiRIS TRIIST N•¢¢s io the Slate￿¢￿ts- t￿11•￿¢￿ for tht Ye*r F￿d￿d Jl Od•btr202S TANGIBLE FIXED ASSETS- Cknrity r•ti•• FixiwtS rillings clcs Equyneni Tdals cosr Ai l November 2024 Additions DisrAwls 13.787 IIL6Y 149,304 21019 5,319.080 462.679 Ai 31 October 2025 11787 5.654 5 777 359 DEPRECIAIION Ai l Novemter 2024 ChaT8e for ye¥ Elimina*d on disposal 11787 10.654 84.554 11069 747.349 109.810 Ai 31 (ktobti 2025 13.787 5.654 851159 NET BOOK VALI'E At 31 (ktoE¢r 2025 Ai 31 Ot￿ber 2024 64.750 4.571331 Gr•wp Charity only 31.10.24 31.1025 31.10.24 31.10.25 5￿ck$ 10.752 11.029 DEBTORS CTrArity •ilv 31.10.25 31.10.24 31.1025 31.10.24 Am￿j￿(S falli￿ withithort year. TTad¢ th￿0[$ GTaniy Teceivabl¢ VAT 24.896 98.2J6 6.065 60.649 7.722 38.882 1303 66J72 24.582 98256 3.2Tr1 38.882 54.128 189.366 115279 AmouE)ts fallirtB th]e afier Thore IknIxK YEW: Amounts owrd by group ￿rtakIngs 43.610 AggTegat¢ aMo￿ts 189.806 115279 22Q576 121351 P4e 26 TIIE NORnl HARRIS TRI'ST Notu ts thr Fin*Trri*J StatmtNts- ronlimutd *)r the Yur FAbJed 31 Ikiobtr2025 17. CREDITORS: A141011Kfs FALLIN'G DI'E M'ITHIN ONE I'EAR GTOIJP Cb¥rity 31.10.25 31.10.25 31.1024 31.10.24 Irtrk crtdilors T￿atIOn and soriDI xcuri¢> Other cwedilots 3.232 9.898 3.673 88.102 1.768 4.508 34.444 7.988 3.673 85.128 41.265 49.IN)S 101.673 40.720 96.789 J& MOVEMFJYf lli FI'NDS- Gro*p Nel moveLK in Transfers en nds At 31.10.25 I nttiirl￿td f4nds (ien2rn1 fund Operation5 Cothin8C]v fruvj 2￿,461 1thS.470 193.281 590,213 465.462 IIN>.470 193.281 765.213 Reslrk¢ed funds Offitt Buildin8 Fund Dcvck)pmeni Prtyects FuTrJ Land fvlanaB¢m¢ni FUNI Quayside Collages Fund E$￿¢ Improv¢menis FUNI Business Uniis Fund L%lM¢ PuT¢hast Fund Huisinis Red2veloptnenl Fu]Kl S¢alpa> C￿e Unli Redeleiop￿1 Ardvourlie Hub Rangef Fund Naiiv¢ Wo(wJlJnd Proj¢ .931 3$8.8l I 16.345 295.075 67.570 59x1.973 2.372.579 241.IM)9 237.598 21.346 {14.170} 418.957 (8381 346.761 786.570 15.507 116.466 58.341 575.943 1370.579 242.3i8 232.020 25.(199 1.188 170.166 8.802 1178.6091 (9.2291 {15.030) 12.0(K)I {5.5781 {3.2471 217.598 4.793.835 340.424 1193.281) 4.940.978 TOTAI. FITh'DS 5.259.297 446.894 5.706.191 Pw27 cominwd... ThE IYORTH IIARRIS IRIIST for¢h¢ )'tar Faded 31 wside Cot¢aBes. The ds we ringfented for Iht fuiure 10 ￿ s￿1 on Iht devel)pnenl Df affordable IN)u5inB in North Harri& Bu$i*tM I'nlts fund Thi5 rcwexnis grants Te¢¢ived from pthlic [￿￿Ing agerKxs and r￿d$ sei ¥si& by the charity io assist the buildin8 of lomairt arb Obain. Isle Df HxrL5 awj ihe rrrniation of pmFrties lo b¢ b￿l￿¢s$ unit5. Th¢ fiMJd5 will b¢ will￿d w fuThJ ih¢ &We￿Il￿)￿orthe c4pitsbex￿￿lIwe. B¥lldin8 (und co￿1￿￿1... Tllk NORTH IIARRIS TRIIST Notts to tht FIN¥Meiil Sialtrne•tS- CODtimMed r tht I'ur E•ded 31 Ottthr 2025 MOI'EhlENT IN FIIYDS- Gro•p- t￿ti￿ed l1iis represents gr￿ts received from puNic f￿￿J1￿8 ayKies funds sei &%ide by the charity 10 as5iSI ii'ith ihe IxLilding of pr¢mis¢s aThJ ithr t￿IldIng5. Th¢ fwK15 ar¢ uiilis¢d io fwl lh¢ fmir¢ thprEriaiion of th¢ capittsl exFndilwe. F4t*¢t ImpTQVfuk¢nts f¥nd This reP￿Sen1$ grants T¢c¢iird from ￿￿11¢ fw*Jing ag¢ncics and and fu￿ts asidc by Ihc ¢hwiiy 10 JSSi5t wi¢h r(Kbiwh& K(¢55 and raor4ioTh proi¢cl> Th¢ fund5 ¥¢ ￿lIl￿d 10 fund lh¢ fuluT¢ depre¢iati¢>n of ihe ¢apiial ex￿ndIt￿t. Est*tt pOrth￿t fond This repTes¢nis granis and th￿lOn5 rutivcd ￿ assisl ivith rhc Nw¢l4scof the ¢awe. Hull￿1$ RIdntkn￿eIt This represenls ihe granls atKI dortaiths Teteived to a<$1￿ With the H￿ISini% CJ*WaV projeci. St*lp*y CxTt Ilolt fu*d This rePre￿rtts Ihe gw￿1$ atyj dOn￿l0￿S recei¥ed io with the ￿￿h￿or1hC Scalp3y Cart Unil. Arth'thJrlSt Hxb fund Ihis repruenls received towarts thc A￿vO￿lIe Ilub FfOi¢CL irKhxling irsthllaiion of an EV C￿8¢ point. 1%4liY¢ IVoodl•nd fTOj¢ft This ￿PreSen1$ granis receii'ed Naiive IlabiM Re￿orth1o￿ Proieci. ivhich aim$ 10 plani 200.000 t￿¢5 in $uitsbk aTeas of the North H￿1$ E5tvAe JThl alloii. Ik r¢g¢rKr4tion of ¥pmximal¢ly 1200 hrc13T¢S of mi¥¢d habi1*. RA ytr Futhd This T¢PT¢s¢nts grants T¢r¢i1'￿ tow¥rdsilK r4Dgu ￿5117￿. Oper4¢ional Contingen¢ies F¥nd Ibis represen1$ furtd% sel asxk b) tl* trus*¢s e¢wairtg ￿ 4 mnnts Op￿irt8 Costs kn toveT anw wfoTese£rt emergenciek 19. CONTINGENT LIABILIIILS Neiv Otwrtuniiits Futwj IWOFI h￿C securilie5 ovcl North Harris E￿ale. 151e uf HaTfi5. Ihc Dam ai Ixo5aid. AmhuiMsuidh¢. Isle of Jknis 514 ha orglou￿ rArt ofNorth Ilarris F￿￿¢.191¢ of Ha￿1$ kr￿￿￿%.n as Loch Seaforth tr￿￿￿te in resF¢cI of all sun5 due or to be(fJnK duE_ This securi1￿ Js iaken b). Nor as parl of conditions of8Mt funding 10 811011 claivbaek of 8taN should Ihese cothditions mei. llic se¢urill' is irb place for a period ofeighty Year5 from 2(M)3. Ilighlands & I51￿d$ Enlerprise I'iaiE') haye secwiiies over 12.485 haof groLmd in the parish ofii*rris. sil¢ of th¢ Dèm L¢osaKI. Arnlwinnwith¢. Isk of Haryis and pawl of L￿h SeHforth Eyal¢. Isl¢ of Hwris in Teswl of all sums due or tsj teeome dw. This selurii) is iaken b). HIF. as of Ihe cO￿J1110ns or $r8ni fundin8 lo 4lloiv cl&ii'bxk of8Trnt slwld m¢L Llig Loii¢T>' Fu￿j I'BI.Fl have a stsThJaTd ￿tr m of land eM¢Thding io 0.369 he￿a￿S ai Tarb¢n. l%lc ofii¥ris in res￿¢1 ofall OT lo btcome Thts setutitl IS laktrt ￿- BIS as part of the rondilii>tL4 thf grani r￿dIng 10 alloiv elaM'bA of 8rnm slmwld ikst condi11c￿ not bt mei. North Ilarri5 Limiied hale a ststyJ*d 5ecuril) t*￿￿dIng 10 259.85 ha e(rtnprisin8 pa ofiNonh 148rri5 in of¥ll sums duc or w ￿¢0￿ed￿. lknc Scoiiish Mirtiskts have a standatd seawil) ovei Ik. Scalpw Cfft Unil. Scalp￿v. lsk o Ill￿1￿. Otcnda EneTW Solulions Ltd hai'c a sryutili ov¢r land al 14)rKifiY sit¢. l$k of kalpai. JD re$p¢rl vr i*bligii￿S uDLkr a lease 4gwe¢nKni. Pg8¢ 31 ODlinv¢d.. THE NORTh HARRIS TRlfST N•tes t•the Fi•Mti*l Slalemtuts- t•*tiN•ed f•r lh¢ Yur Ewd¢d 31 Orf•b¢r 2•2 19. COTfflNGENT UABILITIFS. t•*ti*w A standawd se¢wity over Tigh an Urwai& Jsle of Harris. ￿ vespett of all swns 1￿CoMe has teen grankd to th¢ Barth of Scotland to Se￿ a ovuthafi fxility. 21L RELAIED PARTY DISCLOSIIRFS North Harwis T1￿1n% COMp￿Y Limmed 15 a *knlty tr*11￿ thidi•y of Tr North Harris Trusl Mthich l*en scl w) by the chavity to thvcky commwnity4)WTxd tE[K￿7b12 enErEy projeds aTKI prnvitk Tetsil saks. DuTirt8 ihe year ihe charity r￿1Yed £23.889 12024 - £21.624) from ils 5ub5idiary company in relation lo re1m￿r5ed wage5. Tr charity Teceivtd ¢SxUlior￿ of 0189 (2024 . £1.2281 from its subsidiary C￿MP durin8 iht ye¥. Tr amount5 by ihe chavity lo i15subsidiary ￿ 31 (ktober 2025 wds £68012014. £ISI.Th¢ tharily sthidiary 01£43.(J39 aThl re¢eived ltfftre￿ £777 on the loa Page 32 THE NORTH IIARRIS TRI'ST Detsiled State￿￿1￿r fi•anei*lAttTh'*its- Crnup f•r tht I'exr Jl Ottobtr202S 31.10.25 31.1rf).24 Toial fund5 ￿￿t￿rIc*d R¢stTia¢d runds funds INCOME AP*'D ENDOM'MEYf5 Dohalions I¢yfi¢s ])onaiiorbS 16J42 551 16.893 1&095 Other trxdinE *tiivitits Fumdrnising N14TC saks 70.297 110.$61 70.297 110.561 65.545 96.892 J80.858 180.858 1é2.437 Invtslmtnt itKome Renis received Ini¢T¢* r¢c¢iv¢d 194.305 26.023 194.305 26.023 143.781 19.321 220,328 220.328 163.102 Charltablt *ttii'liitJ Land 5aks Grants Game irKomt Employm¢r4 Allo￿.￿1￿¢ 4250 9.743 42.244 10.5(Ml 4.250 509,056 42,244 10,51KJ 6,700 286.871 43.451 3.000 499.313 66.737 499.313 566.050 342.022 Total rcwurft¥ 484.265 499.864 984,129 683.656 ExP￿DITIlRE Othtr trading attiviliEY NIITC purchases NIITL D￿rating costs Depreti&ion- pl￿1 Depr¢CI￿l0n. Moior vehicles 45.460 14.651 8.391 1.021 45.460 14,651 8.391 1.021 45.306 112S5 8,415 875 69.523 69.523 65.851 Chxrilablt actii'itits 144.423 18.8S3 6.950 19.618 7.686 13.124 4.872 60.218 603 305 1.576 204.641 19.456 7.255 21.194 7.686 13.124 4.872 172.901 14.816 8.104 33.944 5.557 14.159 10.700 7.600 15.881 283.722 Social s¢curity Pensions Rcpairs mainictharte lxgal and prof¢ssional fees Hyishinish Gai¢wai OFÉr8lions Dvnalifrns Consullonc) fees Grazing5 C¥ttied forward 20.272 20.272 298.500 02.702 'Ihis pag¢ do¢$w forni pan of Ehr ￿0Th. firAncbal ststrm¢nls Pdge 33 THE NORTh HARRIS TRI'ST for the Ye•r EAded 31 Odober 202S 31.10.25 Tothl 31.10.24 Tothl Charitsble activilirs Broushi forward Depreciation ofeslate improi'emer Depreciation of buildings tkprrialion of¢quiw¢nt 115.798 246 62.702 42.l(J8 44.798 62 298.500 42.3S4 45.387 22.1￿9 283.722 39.417 43.876 18.J09 19.507 156.140 151170 408.310 385.524 Support ¢oJts Pvoptrty RRtCS and **er In5uranc¢ LJ8ht aJKI h¢ai Telephone 1461 16.849 1461 16.849 2.532 12.292 4.095 3.766 24.532 24.532 21.558 Admiui5tra¢io 0￿ratIng Icases Postage and s¢alioncry Markdith8 advertisi TTa￿l eypenxs ¢xpen Training M¢e¢ing ¢xp¢t Pro*¢iiv¢ Ck)thing Sub*riplions Sujmlryexpen￿S Bank. ¢harg 1.872 3.82T 838 1275 1.058 3.981 292 1.022 7.208 1.741 3.821 838 2.275 7.632 3.880 3.3 3.515 519 519 533 925 1.396 533 925 1.396 567 1.486 971 21.(Ii) 7270 28.870 18.992 GoVerna￿e costs AudiioTS' ￿J￿￿r￿ti{bn To181 rtsources exw 537 235 Ntt ine•mt 1(*.470 340.424 446.894 186.031 Thi5 pa8¢ p/rt ofthe fmwKial Aa*m¢n15