REGISTERED COMPANY NUMBER: SC033652 (Scotland) REGISTERED CHARITY NUMBER:
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 May 2025
for Kirkmichael Trust
Mackay & Co CA 3 Fodderty Way Dingwall Ross-shire IV15 9XB
Kirkmichael Trust
Contents of the Financial Statements for the Year Ended 31 May 2025
| Page | ||
|---|---|---|
| Report ofthe Trustees | 1 | to 4 |
| Independent Examiner's Report | 5 | |
| Statement of Financial Activities | 6 | |
| Balance Sheet | 7 | to 8 |
| Notes to the Financial Statements | 9 | to 15 |
| DetailedStatementofFinancialActivities | 16 |
Kirkmichael Trust
Report of the Trustees for the Year Ended 31 May 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 May 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
As Chairman, | present the following report on the activities of the Kirkmichael Trust SCIO for the year ended 31 May 2025.
OBJECTIVES AND ACTIVITIES
The Kirkmichael Trust (SC033562) is a Scottish Charitable Incorporated Organisation (SCIO). The charitable purposes of the Kirkmichael Trust SCIO as set out in our constitution are: B - The advancement of education G - The advancement of the arts, heritage, culture or science
The organisation's purposes are:
4.1 The advancement of education
4.2 The advancement of the arts, heritage, culture or science 4.3 The above to be achieved by the preservation for the benefit of the public of the Kirkmichael Church, associated Mausoleums and Graveyard at Resolis, Ross-shire and in furtherance thereof:(a) to acquire, (whether by purchase or lease) restore and maintain the said Kirkmichael Church and associated Mausoleums and to seek appropriate management of the Graveyard; (b) to promote and organise co-operation among community, Statutory and voluntary organisations in pursuit of the objects of the Kirkmichael Trust SCIO; (c) to procure and provide information through publications, electronic media or otherwise relating to said Kirkmichael Church and Graveyard, and (d) to organise public meetings, exhibitions, lectures and classes in order to promote the objects of the Kirkmichael Trust SCIO.
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Kirkmichael Trust
Report of the Trustees for the Year Ended 31 May 2025
|
ACHIEVEMENTS AND PERFORMANCE
The focus this past year ending 31 May 2025 has been as usual on management, maintenance and repair of buildings and memorials at Kirkmichael. Expenses have been minimised by the generous work and support of volunteers throughout the year. There was continuing work needed to renew areas of lime plaster on the south dyke. Lime washing is part of the regular schedule of maintenance and this year the volunteers applied lime wash to the chancel of Kirkmichael. Several unstable memorials were straightened and stabilised. The rotting chipboard backing of two signs near the entrance of Kirkmichael was replaced with Stokbord.
Broadband wireless has been available at Kirkmichael throughout the financial year, the supplier being Cromarty Firth Wireless.
Routine expenditure was also incurred on accountancy fees, the Trust's website, hosted by Hostworld, electricity (SSE), insurance (Zurich Insurance), postage, stationery for posting sales of books, tea towels, cost of maintaining listing of the Kirkmichael book on eBay etc.
There were the usual sales of books, mugs, booklets and tea towels, and small donations to the Kirkmichael Trust from members of the public. There were direct sales at events, sales online and at locations such as the Emporium in Cromarty and the Cromarty Courthouse.
Volunteers turned out every Saturday morning throughout the year except on the rare occasion when the weather was too inclement to repair and maintain the site. As usual Danish Oil was applied to the doors of the nave and chancel in summer.
The Trust's website www.kirkmichael.info, provided by Hostworld, and Facebook page www.facebook.com/kirkmichaeltrust/ were further developed to provide yet more information on Kirkmichael, the project and the heritage interests of the area. Regular weekly Facebook posts on activities on site, and on informative historic subjects, have continued, resulting in a strong and supportive viewing base online. And the website "Story behind the Stone” series, whereby the story behind each family with an old memorial at Kirkmichael is investigated and illustrated, has developed yet further and continues to be an important resource of family and local history.
The usual public guided tours of Kirkmichael for heritage groups, Doors Open Day and the Highland Archaeological Festival were carried out.
Following the introduction of additional bank service charges for accounts, one of the two bank accounts held with the Bank of Scotland was closed, the money being transferred into the remaining account.
A review of donations made to the charity in previous years was carried out in 2025 which identified that donations totalling £35,00 had been posted as restricted donations, when in fact they were not restricted in nature. A transfer of funds from restricted to unrestricted reserves have been carried out in the year.
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Kirkmichael Trust
Report of the Trustees for the Year Ended 31 May 2025
FINANCIAL REVIEW
Going concern The charity had an overall deficit of £28,176 (2024 - £169,659) during the year ended 31 May 2025. However, this can be broken down into depreciation of £27,706 and a deficit of £470. As at 31 May 2025, overall, both the net current assets and the net assets had a surplus of £59,266 (2024 - £59,736) and £474,858 (2024 - £503,034) respectively.
The trustees consider that they have secured sufficient funding of the year ahead to continue to operate as a going concern.
PLANS FOR FUTURE PERIODS
The Trust's future plans as at the end of the financial year 31 May 2025 are to continue to insure, repair and maintain the buildings and memorials, keep ivy and other invasive species at bay, continue to investigate the history of the site and the history of particular memorials. Some of these measures will only be fully implemented over a period of several years. The Trust will look to progressing particular projects in this next or following financial years. These are as follows.
The Trust intends to have its website refreshed given its age and the need to exploit more effectively the information resource contained within it. The Trust has not yet identified a website development company which will deliver exactly what the Trust wants, but further work on this _ will be progressed.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a _ limited company, limited by guarantee, as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
The structure of the organisation consists of the Board - who hold regular meeting, and generally control the activities of the organisation; for example, the board is responsible for monitoring and controlling the financial position of the organisaition. The board also appoints charity trustees to fill vacancies, and he people serving on the board have power to make changes to the constitution itself. The people serving on the board are referred to in the constitution as Charity Trustees and they are also the Members of the organisation for the purposes of the Charities and Trustee Investment (Scotland) Act 2005. The board may at any time appoint any person to be a charity trustee - by way of a resolution passed by majority vote at a board meeting. At the conclusion of each Annual General Meeting (AGM) any charity trustees appointed during the period since the preceding AGM (but excluding those re-appointed under clause 22 of the constitution during that period) shall retire from office; out of the remaining charity trustees, one third (to the nearest round number) shall retire from office. A charity trustee who retires from office under clause 19 or 20 of the constitution at the conclusion of an AGM shall be eligible for re-appointment under clause 18 of the constitution at the next board meeting. A charity trustee vacating office at the conclusion of an AGM will be deemed to have been re-elected at the board meeting which next follows unless; he/she advises the board that he/she does not wish to be re-appointed; or a resolution for the re-appointment of that charity trustee was put to the board meeting and was not carried.
CC nagement and Trustee the Kirkmichael Trust SCIO, 15 August 2025. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
$C033652 (Scotland)
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Kirkmichael Trust
Report of the Trustees for the Year Ended 31 May 2025
Registered Charity number
Registered office Firichean House Cullicudden Dingwall Ross-shire IV7 8LL
Trustees
Independent Examiner
Mackay & Co CA 3 Fodderty Way Dingwall Ross-shire IV15 9XB
Approved by order of the board of trustees on Lb Febwtig 2026 and signed on its behalf by: 7
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Independent Examiner's Report to the Trustees of Kirkmichael Trust
| report on the accounts for the year ended 31 May 2025 set out on pages six to fifteen.
Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | 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.
The Institute of Chartered Accountants of Scotland
Mackay & Co CA 3 Fodderty Way Dingwall Ross-shire IV15 9XB Date: .......11.7..02..7...Z026
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Kirkmichael Trust
Statement of Financial Activities for the Year Ended 31 May 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|31:5:25|31.5.24|
|Unrestricted|Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|£|£|a|£|
|INCOME|AND|ENDOWMENTS|FROM|
|Donations|and|legacies|2,007|-|2,007|2,460|
|Other|trading|activities|2|885|-|885|238|
|Total|2,892|-|2,892|2,698|
|EXPENDITURE|ON|
|Raising|funds|505|-|505|914|
|Charitable|activities|
|Charitable|activities|expenditure|
|2,857|27,706|30,563|171,443|
|Total|3,362|27,706|31,068|172,357|
|NET INCOME/(EXPENDITURE)|(470)|(27,706)|(28,176)|(169,659)|
|Transfers between|funds|12|37,035|(37,035)|-|-|
|Net movement|in funds|36,565|(64,741)|(28,176)|(169,659)|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought forward|2,532|500,502|503,034|672,693|
|TOTAL|FUNDS CARRIED FORWARD|39,097|435,761|474,858|503,034|
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The notes form part of these financial statements
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Kirkmichael Trust
Balance Sheet 31 May 2025
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----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|315.25|31.5.24|
|Unrestricted|Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|£|£|E|gE|
|FIXED ASSETS|
|Tangible|assets|8|-|415,592|415,592|443,298|
|CURRENT ASSETS|
|Stocks|9|3,041|-|3,041|3,242|
|Debtors|10|24|-|24|19|
|Cash|at bank|37,305|20,169|57,474|57,644|
|40,370|20,169|60,539|60,905|
|CREDITORS|
|Amounts|falling due within|one|year|11|(1,273)|-|(1,273)|(1,169)|
|NET CURRENT ASSETS|39,097|20,169|59,266|59,736|
|TOTAL ASSETS|LESS|CURRENT|
|LIABILITIES|39,097|435,761|474,858|503,034|
|NET ASSETS|39,097|435,761|474,858|503,034|
|FUNDS|12|
|Unrestricted|funds|39,097|2,532|
|Restricted|funds|435,761|500,502|
|TOTAL FUNDS|474,858|503,034|
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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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
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Kirkmichael Trust
Balance Sheet - continued 31 May 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on cvvssel se ELEY. BM Och... and were signed on its behalf by:
The notes form part of these financial statements
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Kirkmichael Trust
Notes to the Financial Statements for the Year Ended 31 May 2025
1k ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 192) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The Kirkmichael Trust SCIO meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical costs unless otherwise stated in the relevant accounting policy. The preparation of the financial statements requires the use of certain critical accounting estimates. It also requires trustees to exercise their judgement in the process of applying the accounting policies. Use of available information and application of judgement are inherent in the formation of estimates. Actual outcomes in the future could differ from such estimates. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed. The principal accounting policies applied in te preparation of these statements are noted below. These policies have been applied consistently to all the years presented in dealing with items which are considered material in relation to the charity's financial statements unless otherwise stated.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic. benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - Straight line over 25 years
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Kirkmichael Trust
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
- ACCOUNTING POLICIES - continued
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.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2: OTHER TRADING ACTIVITIES
Fundraising income
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----- Start of picture text -----
31.5.25 31.5.24
£ £
885 238
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3: NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
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----- Start of picture text -----
31:25 31.5.24
£ £
Auditors' remuneration for non audit work 1,170 1,110
Depreciation - owned assets 27,706 166,856
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- TRUSTEES’ REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 31 May 2024.
Trustees’ expenses
There were no trustees' expenses paid for the year ended 31 May 2025 nor for the year ended 31 May 2024.
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Kirkmichael Trust
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
| 5. | COMPARATIVES FOR THE STATEMENTOF FINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENTOF FINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENTOF FINANCIAL ACTIVITIES | |
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| fund | fund | funds | ||
| a | fe | £ | ||
| INCOMEAND ENDOWMENTS FROM | ||||
| Donations and legacies | 2,460 | - | 2,460 | |
| Other trading activities | 238 | - | 238 | |
| Total | 2,698 | - | 2,698 | |
| EXPENDITURE ON | ||||
| Raising funds | 914 | - | 914 | |
| Charitable activities | ||||
| Charitable activities expenditure | ||||
| 4,587 | 166,856 | 171,443 | ||
| Total | 5,501 | 166,856 | 172,357 | |
| NET INCOME/(EXPENDITURE) | (2,803) | (166,856) | (169,659) | |
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 5,335 | 667,358 | 672,693 | |
| TOTAL FUNDS CARRIED | ||||
| FORWARD | 2,532 | 500,502 | 503,034 |
- STANDARD SECURITY
A standard security was granted in favour of the National Heritage Memorial Fund overall and whole of The Kirkmichael Trust SCIO's interest as tenant in the lease between The Highland Memorial Fund overall and whole of The Kirkmichael Trust SCIO's interest as tenant in the lease between The Highland Council and The Kirkmichael Trust SCIO relative to subjects at The Kirkmichael Burial Ground Resolis comprising the subjects registered in the Land Register Scotland under Title Number ROS17926.
A standard security was granted in favour of Historic Environment Scotland overall and whole of The Kirkmichael Trust SCIO's interest as tenant in the lease between The Highland Council and The Kirkmichael Trust SCIO relative to subjects at The Kirkmichael Burial Ground, Resolis comprising the subjects registered in the Land Register Scotland under Title Number ROS17926.
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Kirkmichael Trust
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
ts FUNDS
Name of Fund - General
Description, nature and purpose of the fund - Funds available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Name of Fund - The Kirkmichael (Black Isle) Heritage Centre Project
Description, nature and purpose of the fund - Fund available to finance future refurbishment and development of the site.
- TANGIBLE FIXED ASSETS
| 8. | TANGIBLE FIXED ASSETS | ||
|---|---|---|---|
| Freehold | |||
| property | |||
| £ | |||
| COST | |||
| At 1 June 2024 and 31 May2025 | 692,654 | ||
| DEPRECIATION | |||
| At 1 June 2024 | 249,356 | ||
| Charge for year | 27,706 | ||
| At 31 May 2025 | 277,062 | ||
| NET BOOKVALUE | |||
| At 31 May 2025 | 415,592 | ||
| At 31 May 2024 | 443,298 | ||
| 9. | STOCKS | ||
| 31.5.25 | 31.5.24 | ||
| £ | £ | ||
| Stocks | 3,041 | 3,242 | |
| 10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 31.5.25 | 31.5.24 | ||
| 2 | £ | ||
| Prepaymentsandaccruedincome | 24 | 19 |
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Kirkmichael Trust
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
| 11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONEYEAR | CREDITORS: AMOUNTS FALLING DUE WITHIN ONEYEAR | CREDITORS: AMOUNTS FALLING DUE WITHIN ONEYEAR | ||
|---|---|---|---|---|---|
| 31:5:25 | 31.5.24 | ||||
| £ | £ | ||||
| Other creditors | 60 | 59 | |||
| Accruals and deferred income | A213 | 1,110 | |||
| 1,273 | 1,169 | ||||
| 12. | MOVEMENT IN FUNDS | ||||
| Net | Transfers | ||||
| movement | between | At | |||
| At 1.6.24 | in funds | funds | 31:5.25 | ||
| £ | £ | £ | £ | ||
| Unrestricted funds | |||||
| General fund | 2,532 | (470) | 37,035 | 39,097 | |
| Restricted funds | |||||
| The Kirkmichael (Black Isle) | |||||
| Heritage Centre Project | 500,502 | (27,706) | (37,035) | 435,761 | |
| TOTAL FUNDS | 503,034 | (28,176) | - | 474,858 | |
| Net movement in funds, included in the above are as follows: | |||||
| Incoming | Resources | Movement | |||
| resources | expended | in funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 2,892 | (3,362) | (470) | ||
| Restricted funds | |||||
| The Kirkmichael (Black Isle) | |||||
| Heritage Centre Project | - | (27,706) | (27,706) | ||
| TOTALFUNDS | 2,892 | (31,068) | (28,176) |
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Kirkmichael Trust
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.6.23 | in funds | 31.5.24 | |
| a | 2 | £ | |
| Unrestricted funds | |||
| General fund | 5,335 | (2,803) | 2,532 |
| Restricted funds | |||
| The Kirkmichael (Black Isle) | |||
| Heritage Centre Project | 667,358 | (166,856) | 500,502 |
| TOTALFUNDS | 672,693 | (169,659) | 503,034 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | E | £ | |
| Unrestricted funds | |||
| General fund | 2,698 | (5,501) | (2,803) |
| Restricted funds | |||
| The Kirkmichael (Black Isle) | |||
| Heritage Centre Project | - | (166,856) | (166,856) |
| TOTALFUNDS | 2,698 | (172,357) | (169,659) |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | Transfers | |||
|---|---|---|---|---|
| movement | between | At | ||
| At 1.6.23 | in funds | funds | 31.5.25 | |
| £ | E | £ | £ | |
| Unrestricted funds | ||||
| General fund | 5.335 | (3,273) | 37,035 | 39,097 |
| Restricted funds | ||||
| The Kirkmichael (Black Isle) | ||||
| Heritage Centre Project | 667,358 | (194,562) | (37,035) | 435,761 |
| TOTALFUNDS | 672,693 | (197,835) | - | 474,858 |
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Kirkmichael Trust
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
12. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 5,590 | (8,863) | (3,273) |
| Restricted funds | |||
| The Kirkmichael (Black Isle) | |||
| Heritage Centre Project | - | (194,562) | (194,562) |
| TOTALFUNDS | 5,590 | (203,425) | (197,835) |
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 May 2025.
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Kirkmichael Trust
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||||||||
|---|---|---|---|---|---|---|
|Detailed|Statement|of|Financial|Activities|
|for|the|Year|Ended|31|May|2025|
|31:5:25|31.5.24|
|£|£|
|INCOME AND|ENDOWMENTS|
|Donations|and|legacies|
|Donations|2,007|2,460|
|Other trading|activities|
|Fundraising|income|885|238|
|Total|incoming|resources|2,892|2,698|
|EXPENDITURE|
|Other trading|activities|
|Opening|stock|3,242|2,508|
|Purchases|304|1,648|
|Closing|stock|(3,041)|(3,242)|
|505|914|
|Charitable|activities|
|Insurance|290|486|
|Light and|heat|893|468|
|Telephone|439|658|
|Postage|and|stationery|18|51|
|Advertising|-|150|
|Sundries|17|10|
|Repairs|to|memorial|-|1,636|
|Dep'n|of|Freehold|property|27,706|166,856|
|Bank|interest|30|18|
|29,393|170,333|
|Support|costs|
|Governance|costs|
|Auditors’|remuneration|for|non|audit|
|work|1,170|1,110|
|Total|resources|expended|31,068|172,357|
|Net expenditure|(28,176)|(169,659)|
----- End of picture text -----
This page does not form part of the statutory financial statements
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