Charity number $C034120 Company Number $8C236681
Ballachulish Community Company (A company limited by guarantee)
(Formerly Ballachulish and Glencoe Community Company)
Directors’ Report and Financial Statements
For the year ended 30" September 2025
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Ballachulish Community Company
‘
(A company limited by guarantee)
Reference and administrative information
| CharityNumber | $C034120 |
|---|---|
| Company Registration Number | 5C236681 |
| Registered Office | Ballachulish Village Hall |
| East Pier Road | |
| Ballachulish | |
| Argyll | |
| PH49 4LE | |
| Countryof Origin | UK |
| Trustees | Brian Fraser Dickie |
| Shirley Ann Grant | |
| David Kitson | |
| Angus JosephMacinnes | |
| Kevin James Smith | |
| Morgan Smith | |
| Timothy Stuart Parkin | |
| RuthMary Sime | |
| Secretary | DavidKitson |
| IndependentExaminer | Mrs 8 RKennedy FMAATFCCA |
| Accountant | |
| Nevis Accountancy Services Limited | |
| Office 6 | |
| An Drochaid | |
| Claggan Road | |
| Claggan | |
| FortWilliam | |
| PH33 6PH | |
| Bankers | Royal BankofScotland |
| 6 High Street | |
| Fort William | |
| PH336AS |
EEE Page 1
Ballachulish Community Company
(A company limited by guarantee)
Report of the Directors (incorporating the trustees’ report) For the year ended 30 September 2025
The directors present their report and the financial statements for the year ended 30" September 2025. The directors who are also trustees of Ballachulish Community Company Limited for the purpose of charity law and who served during the year and up to the date of this report are set out on Page 1.
Structure, governance and management
The charity is constituted as
The methods used to recruit
a company limited by guarantee and is governed by its Memorandum and Articles of Association.
and appoint new charity trustees are identified in the Memorandum and Articles of Association.
The Company became incorporated on 11" September 2002 as a company limited by guarantee and was registered as a charity on 24" January 2003. The company is run by a group of Directors and members of the organisation who meet on a regular basis throughout the year.
Reference and administrative details
The name of the charity is Ballachulish Community Company Limited. Its Charity number is SC034120 and Company Number is $C236681,
The address of the principal office and the address of its registered office is: Ballachulish Village Hall, East Pier Road, Ballachulish, Argyll, PH49 4LE.
The names of the charity’s trustees as at this report date or who served as a trustee in the reporting period are as follows:
Brian Fraser Dickie
Shirley Ann Grant
David Kitson
Angus Joseph Macinnes Kevin James Smith Morgan Smith Timothy Stuart Parkin Ruth Mary Sime
Objectives and activities
To create, develop, provide and assist in the provision of opportunities and facilities for the benefit of all residents of Ballachulish area.
- The company will support activities in relation to the above to include, but not be restricted by: a) The advancement of education and training in their broadest sense b) The reliefof poverty c) The protection of health, the environment and community values d) The provision, in the interests of social welfare, of facilities for recreation and other leisure time activity with a view to improving conditions of life.
a Page 2
.
Ballachulish Community Company
(A company limited by guarantee)
Report of the Directors (incorporating the trustees’ report) For the year ended 30" September 2025
Achievements and performance
The Company continued in its role to search and review any opportunities for community development in the local area.
The group focused their main attention on progressing the business of electricity generation in relation to one potential hydro scheme in the area, Peninsula Development and Community Asset Transfer in the village. In the year, they met regularly as a Board to focus on realising the following:
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e Peninsula Development proposal from developers and committing to a Community Survey in conjunction with the Community Council, BCA and others.
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e Sourcing appropriate funding to move the projects forward. e Community Asset transfer of the East Pier Car Park, Land at Quarries Kitchen ( HC ) Quarry and Land around Village Hall
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- Restoration of the Boat sheds at Ballachulish Pier. These are now owned by Crieff Hydro but there are concerns over their condition. The Community Council is to raise these with HC Building at Risk.
Regarding the Abhainn Greadhain. LEG Power has been in contact with the Community offering a set figure for Community support of the project. We have received income from LEG and Glen Creran Hydro for Community Projects.
The Company have continued correspondence with Scottish Water re the possible Community Asset Transfer of their unused buildings and land in Brecklet which proved too expensive for the Community participation.
Peninsula Development Proposal Two - Community meetings have been held (1 by Community Council) with a resounding show of hands against any development. Community Survey Questionnaire has been completed by the Community on the proposal. An online survey is also in place to allow for a response digitally. The response has shown a strong response against the existing proposal. The developers are now showing an interest in another concept and we await further information to be issued by them.
Developers have submitted a Pre-Planning Application which shows changes to development on the boatshed and donkey track area and Crieff Hydro development as previously shown on their planning proposal.
Tree Felling has taken place across the areas involved with community raising concerns over the issues of access and with any future proposals. Details and explanation of the works carried out have been received.
Community has contacted Scottish Transport, HC Planning Department, Highland Council Tree Management Officer and Highland Council Planning Enforcement Officer to raise several issues, Further works have been carried out by Crieff Hydro on their sites.
Company is aware this will be an ongoing issue until a Planning Application has been raised by Crieff Hydro where the Community can raise any issue and concerns over any future development.
The Company has also been in discussions on the possibility of a Community Asset Transfer of the Quarry. Concerns have been raised of future slate falls which has happened over last winter.
Financial review
The Company is grateful to the Energy Saving Trust, National Lottery, Local Energy Scotland , Ballachulish Community Council and Highland Council for grants and loans that allowed the company to move forward with the various projects, aims and objectives over the years.
Income and expenditure over the year was extremely limited, we have an increase in our accounts at the Company disposal for further Community projects mainly due to Hydro Schemes input this may have an impact for the whole community projects.
Income for the year was £4,250 and total expenditure was £388 resulting in a surplus of £3,862.
EEE Page 3
Ballachulish Community Company
(A company limited by guarantee)
Report of the Directors (incorporating the trustees’ report) continued For the year ended 30" September 2025
The company’s Reserves Policy is to ensure that enough funds are held to cover at least six months unrestricted net expenditure. At the end of this year the company had £9,981 in unrestricted funds. The trustees, therefore, do not currently have any uncertainties about the charity’s ability to continue as a going concern.
Exemptions from Disclosure
There are no exemptions from disclosure.
Funds held as custodian Trustee on behalf of others
Ballachulish Community Company does not hold funds as a custodian Trustee on behalfof others.
Statement of directors’ responsibilities
The directors (who are also the trustees of Ballachulish Community Company) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the directors are required to:-
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e Select suitable accounting policies and then apply them consistently
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® Observe the methods and principles in the Charities SORP
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Make judgements and estimates that are reasonable and prudent
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¢ State whether applicable UK Accounting Standards have been followed subject to any material departures disclosed and explained in the financial statements, and
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e Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation
The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, and the Charities Accounts (Scotland) Regulations 2006 (as amended), and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Sarah Kennedy FMAAT FCCA of Nevis Accountancy Services Limited was deemed to be appointed as independent examiner and the directors recommend that Sarah Kennedy FMAAT FCCA remains in office until further notice.
Small Company provisions
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
This report was approved by the Board and signed on its behalf by:-
Fi]
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Kevin James Smith Kaw —~ Jib Uy, Date: PY yea March 2026
Director & Chair / at
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el Page 4
Ballachulish Community Company
(A company limited by guarantee)
Independent examiner’s report to the directors on the unaudited financial statements of Ballachulish Community Company
I report on the financial statements of the charity for the year ended 30" September 2025 which are set out on pages 2 to 13 and comprise the statement of financial activities, the balance sheet and the related notes, These financial statements have been prepared in accordance with the Financial Reporting Standard FRS$102 (effective January 2016), under the historical cost convention and the accounting policies set out therein.
Respective responsibilities of trustees and independent examiner
The charity’s trustees (who are also the directors of the company for the purposes of company law) 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. The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 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 independent examiner’s statement
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 seeks explanations from the 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
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(i) which gives me reasonable cause to believe that in any material respect the requirements:
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© 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
(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
| 9 \G JiArA H] : Mrs S R Kennedy FMAAT FCCA Date: Jeb March 2026 Chartered Certified Accountant Nevis Accountancy Services Limited Office 6 An Drochaid Claggan Road Claggan Fort William PH33 6PH
a
eS Page 5
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Ballachulish Community Company (A company limited by guarantee)
Statement of[financial][activities][(incorporating][the][income][and][expenditure][account)] For the year ended 30" September 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | Funds | Funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments from: | |||||
| Donations and legacies | 2 | 4.750 | - | 4,250 | 3,750 |
| Charitable activities forgeneratingfunds | 3 | - | - | - | - |
| Charitable activities - grants | 4 | - | - | - | - |
| Other trading activities | - | - | - | - | |
| Investments | - | - | = | ” | |
| Other | 4 | = | = | = | |
| Total Income | 4,250 | - | 4,250 | 3,750 | |
| Expenditure on: | |||||
| Raisingfunds | |||||
| Charitable activities | 5 | 52 | - | §2 | 53 |
| Other - support costs | 6 | 336 | - | 336 | 280 |
| Taxon activities | 7 | - | - | - | - |
| Total expenditure | 388 | - | 388 | 333 | |
| Net income/(expenditure) forthe year | 3,862 | - | 3,862 | 3,417 | |
| Transfers between funds | - | = | - | + | |
| 3,862 | - | 3,862 | 3,417 | ||
| Other recognisedgains/(losses): | |||||
| Gains/(losses) on revaluatoin offixed assets | + | - | . | = | |
| Actuarial gains/(losses) on defined | |||||
| benefit pension schemes | |||||
| Other gains/(losses) | - | - | - | - | |
| Netmovement in funds | 3,862 | - | 3,862 | 3,417 | |
| Reconciliation offunds: | |||||
| Total funds brought forward | 8.619 | - | 8,619 | 5,202 | |
| Totalfundscarriedforward | 12,481 | 12,481 | 8,619 |
The notes on pages 9 to 13 form part of these financial statements Sm
TET Page 6
Ballachulish Community Company (A company limited by guarantee)
Company Number $C236681
Balance sheet as at 30 September 2025
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Total|Funds|Total|Funds|
|Note|£|£|
|Fixed|Asse ts:|
|Intangible|assets|-|-|
|Tangible|assets|-|-|
|Heritage|assets|-|-|
|Investments|9|]|1|
|Totalfixed|assets|1|1|
|Current|assets:|
|Stocks|10|=|a|
|Debtors|al|-|-|
|Investments|-|-|
|Cash|at|bank|and|in hand|12,816|11,398|
|Total current assets|12,816|11,3938|
|Liabilities:|
|Creditors:|Amounts|falling due within|one year|12|336|2,780|
|Net current assets|or|liabililies|12,480|8,618|
|Tota! assets|less|current|liabilities|12,481|8,619|
|Creditors:|Amounts|falling due|after|more|than|one|year|-|-|
|Provisions|for|liabilities|-|-|
|Net asset or|liabilities|excluding pension|asset|or|liability|-|-|
|Defined|benefit|pension|scheme asset|or|liability|~|-|
|Total net assets or liabilities|12,481|8,619|
|The|funds|of|the|charity:|
|Endowment|funds|-|-|
|Restricted|income|funds|-|-|
|Total|restrictedfunds|13|-|-|
|Unrestricted|funds|12,481|8.619|
|Revaluation|reserve|-|-|
|Pension|reserve|-|-|
|Total|unrestrictedfunds|14|12,481|8,619|
|Total|charity funds|15|12,481|8,619|
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SSSgsrThe notes on p a ges 9 to 13 form part of these financial statements
Page 7
Ballachulish Community Company
(A company limited by guarantee)
Company Number $C236681
Directors’ statements required by Section 477 of the Companies Act 2006 for the year ended 30" September 2025
In approving these financial statements as directors of the company we hereby confirm:
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a) that for the year ending 30" September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
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b) that no notice has been deposited at the registered office of the company pursuant to section 476 of the Companies Act 2006 requesting that an audit be conducted for the year ended 30'* September 2025,
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c) that we acknowledge our responsibilities for: 1) ensuring that the company keeps proper accounting records which comply with section 386 of the Companies Act. 2) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its surplus or deficit for the year then ended in accordance with the requirements of sections 394 and 395, and which otherwise comply with the provisions of the Companies Act relating to financial statements, so far as applicable to the company and in which the methods and principles in the Charities SORP and all applicable UK accounting standards have been followed.
These financial statements are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with the Financial Reporting Standard FRS102 (effective January 2016).
J as] Timothy Stuart Parkin Date: March 2026 Director
- SeEREThe notes on pages 9 to 13 form part of these financial statements
Page 8
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Ballachulish Community Company (A company limited by guarantee)
Notes to financial statements For the year ended 30" September 2025
‘
- Accounting Policies
The principal accounting policies are summarised below, The accounting policies have been applied consistently throughout the year. There are no material uncertainties about the charity’s ability to continue. The charity is a public benefit enti ty. 1.1 Basis of Accounting
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|These|financial|statements|have|been|prepared|in|accordance|with|the|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|the|Republic|of Ireland (FRS|102|effective|1|January|2015),|the|Charities|Statement of|Recommended|Practice (FRS|
|102), the|Charities and|Trustee|Investment|(Scotland) Act 2005|and|the Companies|Act 2006.|
|Assets|and|Liabilities|are|initially|recognised|at|historical|cost or|transaction|valued|unless|otherwise|stated.|
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The presentation currency of these accounts is in pounds sterling,
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1.2|Income|recognition|policies|
|All|incoming|resources|are|included|in|the statement|of financial|activities when|the charity|is|entitled|to|the|income|and|the amount|
|can|be|quantified|with|reasonable|accuracy.|The|following|specific|policies|are|applied|to|particular|categories|of income:|
|Voluntary|income|is|received|by way|of|grants,|donations|and gifts|and|is|included|in|full|in|the|statement|of|financial|activities|when|
|receivable.|Grants,|where|entitlement|is|not|conditional|on|the|delivery|of a|specific|performance|by|the|charity,|are|recognised|when|
|the|charity|becomes|unconditionally|entitled|to|the|grant.|
|Donated|services|and|facilities|are included|at|the value|to|the|charity where|this|can be|quantified.|The value of services|provided by|
|volunteers|has|not|been|included.|
|Grants,|including|grants|for the|purchase|of fixed|assets,|are|recognised|in|full|in|the|statement|of financial|activities|in|the year|in|
|which|they|are|receivable.|
|Income|from|investments|is|included|in|the|year|in|which|it|is|receivable.|
|13|Expenditure|
|Expenditure|is|recognised|on|an|accruals|basis|as|a|liability|is|incurred.|Expenditure|includes|any|VAT|which|cannot|be|fully|
|recovered,|and|is|reported|as|part of the|expenditure|to|which|it|relates.|
|Costs|of|generating|funds comprise|the|costs|associated|with|attracting voluntary|income|and|the|costs|of trading|for|fundraising|
|purposes,|
|Charitable|expenditure|comprises|those|costs|incurred by|the|charity|in the|delivery|of its|activities and services|for its|beneficiaries,|It|
|includes|both|costs|that|can|be|allocated|directly|to such|activities and those|costs|of an|indirect|nature necessary|to support them.|
|1.4|Fund|Accounting|
|Unrestricted|funds|are|those available|to|use|at the|discretion|of the|Directors|in|furtherance of the|general|objectives|of|the|charity|and|
|which|have|not|been|designated|for other|purposes.|
|Designated|funds|are those|unrestricted|funds which have|been|set aside by|trustees|for an|essential spend or future purpose.|
|Restricted|funds|are|funds|which|are|to|be|used|in|accordance|with|specific|restrictions|imposed|by|donors|or which|have|been|raised|
|by|the charity|for|particular|purposes.|
|LS|Tangible|fixed|assets|and|depreciation|
|Depreciation|is|provided|at|the|following|annual|rates|calculated|to|write|off the|cost of each|asset over|its|expected|useful|life|as|
|follows:|
|Land &|Buildings|Straight|Line|over 50|years|
|Plant|and|machinery|15%|Reducing|Balance|
|Fixtures,|fittings|and|equipment|15% Reducing|Balance|
|TTTTEE|
|Page|9|
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a
Ballachulish Community Company {A company limited by guarantee)
Notes to financial statements continued For the year ended 30" September 2025
-
1.6 Transition to FRS 102
-
The date of transition to FRS102 was 1 October 2017.
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1.7 Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin | published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
- 1.8 Stocks
The accounting policy adopted in measuring the value ofstocks was the lower of cost or net realisable value.
2 Donations & Legacies
| 2025 | 2024 | |||
|---|---|---|---|---|
| Unrestricted Funds ss) |
Restricted Funds 25 |
Total Funds £ |
Total Funds £ |
|
| Subscriptions Donations |
- 4.250 |
- - |
. 4.250 |
- 3.750 |
| 4.250 | - | 4.250 | 3.750 | |
| Charitable activities for generating funds | ||||
| 2025 | 2024 | |||
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | Funds | Funds | |
| £ | £ | By | £ | |
| Charitable activities | 2 | = | 5 | —— |
| Charitable activities - grants | ||||
| 2025 | 2024 | |||
| Unrestricted Funds |
Restricted Funds |
Total Funds |
Total Funds |
|
| £ | = | £ | £ | |
| GlenCreranHydro | & | 2 | “ | 4 |
3 Charitable activities for generating funds
- 4 Charitable activities - grants
a Page 10
Ballachulish Community Company (A company limited by guarantee)
i
Notes to financial statements continued For the year ended 30" September 2025
5 Expenditure for Charitable activities
6
| 2025 | 2024 | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | Funds | Funds | |
| £ | £ | £ | £ | |
| Project Management Insurance |
” 3 |
- is |
. e |
- ts |
| Miscellaneous | 52 | - | a2 | 53 |
| Donation Box | - | é | = | e |
| Stationery & Postage | ms | a | - | 7 |
| Grid Connection cost | - | : | - | - |
| 52 | - | 52 | 33 | |
| Expenditure for Other costs - Support costs | ||||
| 2025 | 2024 | |||
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | Funds | Funds | |
| £ | £ | £ | £ | |
| Independent Examination | 168 | - | 168 | 140 |
| Accountancy Services | 168 | - | 168 | 140 |
| Legal& professional fees | ee | ——— | —— | — |
| —__336 | ae | __336 | __280 |
7
Taxation
The charity’s activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 2010. Accordingly, there is no taxation charge in these accounts.
8 Employees
There are no employees in the company.
Directors received emoluments of £Nil during the year (2024 £Nil).
Number of employees
The average monthly number of employees during the year, was 0 (2024-0).
No employees received employee benefits (excluding employer pension costs) of more than £60,000.
The key management personnel of the charity are the Directors. The total employee benefits of the key management personnel are ENil (2024: £Nil}.
9 Investments
Investment in Laroch Hydro Ltd
2025 2024 £ £ 1 i
Laroch Hydro Limited was incorporated on 3™ May 2016 with an issued share capital of | Ordinary share of£1 which is owned by Ballachulish Community Company Limited. The company has yet to commence trading.
Page 11
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Ballachulish Community Company (A company limited by guarantee)
Notes to financial statements continued
For the year ended 30" September 2025
10 Stocks
The carrying amount of stocks was £Nil. There was no amount of stocks recognised as an expense, There were no charges for impairment.
| 11 | Debtors | 2025 | 2024 | |||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Trade Debtors | = | : | ||||
| Amounts owed by group and associated undertakings | - | - | ||||
| Prepayments and accrued income | - | - | ||||
| Other debtors | = | = | ||||
| 12 | Creditors | |||||
| Amounts falling due within one year: | 2025 | 2024 | ||||
| £ | £ | |||||
| Accruals for grants payable | - | - | ||||
| Bank loans and overdrafts | z | = | ||||
| Trade creditors | = | = | ||||
| Amounts owed to group and | associated undertakings | - | - | |||
| Payments received on account forcontracts or performance-related | grants | . | - | |||
| Accruals and deferred income | 336 | 2,780 | ||||
| Taxation and social security | e | |||||
| Loan | - | ™ | ||||
| Other Creditors | = | 5 | ||||
| 336 | 2.780 | |||||
| 13 | Restricted Funds | |||||
| At | At | |||||
| 30°September — Incoming 2024 |
Outgoing | Transfers | 30"September 2025 |
|||
| £ | £ | £ | £ | £ | ||
| Restricted Funds | - | = | = | = | — | |
| i4 | Unrestricted Funds | |||||
| At | At | |||||
| 30"September | — Incoming | Outgoing | ‘Transfers | 30"September | ||
| 2024 | 2025 | |||||
| £ | £ | £ | £ | £ | ||
| UnrestrictedFunds | 8.619 | 4.250 | (388) | - | 12.481 |
a Page 12
Ballachulish Community Company (A company limited by guarantee)
Notes to financial statements continued For the year ended 30" September 2025
| Fs) Analysis of net assets between funds
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| Funds | Funds | Funds | |
| £ | = | £ | |
| Fund balances at30" September2025 as represented by: | |||
| Investments | ] | - | 1 |
| Current assets Current liabilities |
12.816 (336) |
- - |
12,816 (336) |
| —12.481 | ey | 12481 |
16 Company limited by guarantee
Ballachulish Community Company is a company limited by guarantee and accordingly does not have a share capital, Every member of the company undertakes to contribute such amount as may be required, not exceeding £1, to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member,
17 Directors’ expenses
No directors were reimbursed for expenses during the year. (2024 — £Nil).
18 Financial Commitments
At 30" September 2025 the company has no annual commitments under non-cancellable operating leases (2024 - £Nil).
19 Volunteers
The trustees would like to record their thanks to all the volunteers who dedicate a significant amount of time for no remuneration to the charity.
20 Related Party Transactions
There were no related party transactions during the period. There are no outstanding balances due to related parties as at the year end. (2024: £Nil),
21 Control of the Company
The company is controlled by the Trustees.
eee
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