COMPANY REGISTRATION NUMBER.. SC288830
CHARITY REGISTRATION NUMBER: SC036883
Moulin Kirk Trust
Company Limited by Guarantee
Unaudited Financial Statements
For the year ended
31st Oclober 2025
BK PLUS
Chartered Certified Accountanls
26130 Bonnethill Road
Pitlochry
PH16 SBS

Moulin Kirk Trust
Company Llmited by Guarantee
Financial Statemenls
Year ended 31 st October 2025
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to Ihe truslees
Statement of financial aclivities (including income and
expenditure account)
Statemenl of financial position
Notes to the financial statements
10
11
12

Moulin Kirk Trusl
Company Llmlted by Guarantee
Trustees. Annual Reporl (Incorporating the Director's Report)
Year ended 31st October 2025
The truslees, who are also the directors lor the purposes ot company law, present their report and the
unaudilod financial ststements ol Ihe charity lor the year ended 318t October 2025.
Rgferenco and adminlslrativg delalls
Reglstered charlty name
Moulin Kirk Trust
Charity regislralion number
SC036883
Company registration number SC288830
Prlnclpal offlce and reglstered 51 Alholl Road
offlce
Pillochry
Perthshire
PH16 58U
The trustees
Mrs H Yourston
Mr A Yourston
Stewart Hall
James Mailland
Marigold Massie
Gail Sinclair
Linda Sinclair
Michael Williamson
Mr P Vivian
IAppointed 29th April 20251
IAppointed 29th April 20251
IResigned 3rd December 20241
Independent examiner
John McKerth B.A.IHonsl C.A.

Moulin Kirk Trust
Company Limited by Guarantee
Trustees. Annual Report (Incorporatlng the Director's Report) (cgnllnved)
Year ended 31 st October 2025
Structure, governance and management
Governing document
The Trust is a charity registered in Scotland on 1 August 2005. The Charity was established under a
Memorandum and Articles ol Association, which established the objects and powers ol the charitable
Company and is now governed under ils updated Articles ol Association.
Moulin Kirk Trust is a Scottish registered Charity Icharily Number SC0368831 with a legal status as a
Company limited by guarantee with Company number SC288830.
Due lo a change in their working practices, from 7th October 2024, J&H Mitchell Solicitors will cease
to carry out Company Secretary duties lor the Trust. The Charity will ¢oniinue lo work ¥Mth J&H
Mitchell in all e$5ential legal matters, a￿hOUgh has agreed not lo appoint an alternative Company
Secretary, as this is not required under our Articles.
The Directors, who were also the directors lor the purpose ol company law, who served durirrfj the
year were..
James Mailland
Gail Sinclair
Linda Sinclair
Stewart Hall
Phil Vivian
Mike Williamson (Appointed by Perth & Kinross Council 21 June 20211.
Alan Yourslon
Helen Yourslon
Recruitment and appolntmenl of Trustees
The Directors are all very closely associated with the running ot the Trust in practice. The Directors
are familiar with and committed lo the Trusvs objectives and are in praclicg a significant part of the
Trust's delivery resources.
All Directors have copies ol our Articles ol Association and Copies ol the relevant OSCR publications.
Any new Directors co-opted or elected will be given their own copies ol the Articles ol Association and
made familiar with the relevant OSCR pubhcalions. They v4ill be asked lo indicate Ihal they understand
their responsibilities as Directors.
Almost all work other Ihan the physical adaption of the Kirk and the staffing mentioned below has been
carried out by the Directors themselves, colleclively and individually. During this period Ihe Board rnet
twice for official meetings, with numerous unofficial meetings throughout the year. Due to distance
from the Kirk. some Directors attended several ol these meetings electronically.
Inductlon and training of Trustees
Most Trustees are already familiar with the practical work ol the ChaTily through direct involvement.
Those who are not, are given an informal brielin9.

Moulin Kirk Trust
Company Limited by Guarantee
Trustees. Annual Report (Incorporating Ihe Director's Report) (¢onHnv8d)
Year ended 31st October 2025
Structure. gov9rnance and management (contlnuedj
Risk assessment
The Directors have assessed the major risks lo which the Trust is exposed and are satisfied that
systems are in place lo miligale exposure lo the major risks. A major risk laced is the current condition
ol the building housing the Pillochry and Moulin Heritage Centre. the main business model lo deliver
the activities ol the Gharity- This is something Trustees are actively working on through a range ol
responses bul is taking a major locus ol their time. Miligalions are in place lo protect the Trust's
olleclion. The Charity's activities expose il lo a number ol financial risks including credit risk, cash
flow and liquidity risk.
Cash flow rlsk
The Trusl&es are conscious ol the aim lo relain sufficient cash resourees lo meet the immediate
requirements ol the Charity.
Credlt rlsk
The Charity's principal financial asset is ils bank balance. The Charity has no significant concentration
ol credit risk.
Llquldlty rlsk
The Charity's liquid funds are kept in a bank a￿oUnt to enable it to service ils everyday financial
needs.

Moulin Kirk Trust
Company Llmited by Guarantee
Truslees, Annual Report (Incorporating the Director's Report) (¢ontlnuedl
Year ended 31 st October 2025
Objectlves and actlvlties
The Objects ol the Trust are lo advance and promote the education ol the general public, and in
particular the inhabilanls ol Moulin and Pilk)chry, in the heritage. history and culture ol the locality, by
associating with voluntary organisations, local aulhorrties and other bodies, together with the local
communities and those associated therewrth, in a common effort to create, maintain, develop and
promote a museum andlor a centre lor local hislory, family history and genealogy.
2025 was again a difficult season lor the Charity in the operation ol the Pitlochry and Moulin Heritage
Centre. This was due to the worsening condition ol the Kirk building, where Trustees decided that lor
this season il would still not be sale lo open as normal to the public. The Charity are discussing
various options, including housino part ol the collection in an allemalive venue leilher temporarily or
permanenllyl, and opening the Kirk lo groups andlor individuals by appoinlmenl, subject lo lo
Volunteer￿ruSteg availability and safely briefings.
Flsher's Hotel clarlflcatlon
FLillowing the Trust's AGM in April 2025, it was noted by Trustees that there may still be some
misunderstanding regarding the cessation ol the Heritage Cenlre's presence in Fisher's Hotel. It was
decided by Trustees that while the Gladstone Floom was a solution lo our forced closure, il was
always intended as a tèmporary measure, not a long-lerm alt&rnalive. At the end ol what is the
traditional opening season lor Ihe Heritsge Centre 131 st October 20241, TrLJStees lully reviewed the
sitLJalion, weighing up all pros and cons, and decided that the Heritage Centre should move out ol the
Gladstone RtsoTn, with all artefa¢ls r&lurned lo Moulin. The reastsn for this was NOT based on a
breakdown in communications or Telalions with Fisher's Hotel - Fisher's Hotel were in lacl pleased 10
have ihe rtsom back lor future evenls they had planned, and the Trusi moved out based on rhe
financial and physical limitations ol remaining there lor a further season, or longer.
Physlcal conditlon of the Kirk
ConditlDns at the Kirk have not improved since the April AGM update. Due to a broken window pane
on the upper balcony, pigeons were accessing the building, and roosting in the rafters. Despite being
harmless in themselves, the mess they left was problematic in terms ol protecting the many artelacts
still stored in the building. Trustees initially covered most ol the ground floor in sheèting while
investigating possible entry points - this was located and successfully blocked up. solving the Issue
overnight.
All disrepair issues highlighted al the previous AGM (April 20251 remain a problem, and many will very
likely worsen due lo the Dncoming winter weather. These include the many roof leaks, lalling
masonry and root slates and the electrics. which have begn deemed unsafe. To dale, no action has
been taken by the Landlord lo rectify oi remedy any issues that have been highlighted. Trustees
continue to monitor the condit10n ol the Kirk hoyyever. and regular eleclnc meter readings are low due
to only very limited healing lo maintain an even temperature inside the building lo protect artefacts.
Engagement with the Landlord
Following on from several years ol dillicull relations, and mora rgcentty ol complgle
non-communicalion wilh the Landlord, Trustees look the decision lo attempt a 'resel' ol the
relationship, and drahed a letter (now dubbed 'The Olive Branch email'l lo hopefully arrange a meeting
to discuss a way forward that would benefit, or at the very least appease one or both parties. This
was sent directly lo the Landlord on two email athfjresses on 14th September 2025. Trustees
received no reply.

Moulin Kirk Trust
Company Limited by Guarantee
Trustees, Annual Report {Incorporating Ihe Director's Report) (contlnu8d)
Year ended 31st October 2025
Following this letter, Trustees were contacted by J & H Mitchell, who received a message on 15th
October 2025 from a party acting on behalf ol the Landlord. This message, although very brief,
slated that the Landlord was looking lo terminate the Trust's lease on the Kirk with 5 years rerllaining,
and asking us lo clarify our lulure plans in terrns ol re-enlering the building. As the Trust had taken
Ihg d9cision lo lemporarity vacate the Kirk with a view to returning when repairs had been carried out
by by the Landlord, Trustees replied slating that we would investigate a form ol community buyout,
dependent on raising adequate funds. This was countered by the Landlord with another message on
29th October 2025 Ilhrough a second party) stating that, quote 'RTR would like the property back,, and
asking that the Trust consider ils posilion on this, and respond.
Al the lime ol the December 2025 AGM, there had been no further contact from the Landlord, and
Trustees were in discussions over how lo proceed.
Achievements and pertormance
Fundralslng
Fundraising has begn an integral part ol the Trusts business lor many years. but due lo other pressing
factors more recently, the sourcing and completion ol ftjnd applications has been on hold for some
time. The future ol the Kirk building remains unclear. but Trustees are aware that fundraising needs
to be a Core part ol that lulure. There are several options awaiting investigation, and previous funds
that have been awarded based on renovations ol the Kirk will require some ehanges due lo shilling
priorities. 11 is vital that fundraising remains a part ol Trustees respDnsibililies. and Trustees are
looking at the next steps lo tackle this.
Flnanclal revlew
The financial position of the Trust is set out in the attached Accounts. It is the policy of the Trust that
unrestricted funds, which have not beèn designated lor a specific use. should be maintain&d al a
minimum level equivalent to between three and six months expenditure.

Moulin Kirk Trust
Company Limited by Guarantee
Trustees. Annual Report (Incorporating Ihe Dlrector's Report) (CQnllnued}
Year ended 31 sl October 2025
Plan$ for future period$
Trustee's thanks go lo Marigold Massig, former TTusle8, who announced her desire to retire from the
Treasur&r rol8 she held lof many years. Trustees would like lo thank her professionalism and
dedication lo the role, and to the Trust and Kirk in general.
Thanks also to our members and many volunteers whose continued support ol the Trust and the
Heritage Centre is vital and greatly appreciated.
As can be seen from the details in this report. trustees are actively engaged in finding a way forward
lor the Heritage Cenlre. Alongside the negotiations lo save the Kirk building, attempts lo lind a more
long-term home lor the Cènlre and il's huge collection have so lar been fruitless, with several
promising options falling away, proving to be too costly. or being iaken off the table al the 11th hour by
interested parties. This search is ol course ongoing.
Through the season, Trustees continued with advertising and information through the Pitlochry Life
and Alholl Quair and the Facebook page. We have also continued fund raising, developing displays
and collecting and maintaining local artelacls from th8 community.
As statèd, Trustees continue lo look lor atternative Spa￿ lor a more permanent home lor the
collection, bul in a tourist town with high rental prices and demand lor space, theye are no current
viable allernalives. Trustees are also exploring olher potential solutions, including hiring local
community venues lor a Herilage Week event and the ¢realion ol a mobile pop up display lo use al
dillerenl community events. We will Gonlillue lo work with local schools lo encourage an interest in
local heritage by children and young people.
The Trust will continue to make further ellorls lo recruit more Members and increase its reach. The
Trust will continue lo publicise Ihe role ol local haritage, Dtter a secure solution lor the storage ol local
herilage items and share local hislory through social media and local media. The Trusl also intends
to continue tund raising ellorts, particularly lor large-scale long term solutlons lor the Herrtage Centre,
working with the Landlord.
We welcomed two new Trkjstees in April., Alan and Helen Yourslon who bring a weahh ol new skills
and knowledge lo the Trust. Helen also volunteered as our Membership Se¢retary, and will be
making this role her own going forward. Trustees are also discussing several options to lill our vaeanl
Treasurer role following Marigold Massie's retiremenl.
Small company prov151ons
This report has been prepared in accordance with the provisions applicab￿ lo companies enlilled lo
the small companies exemption.

Moulin Kirk Trust
Company Limited by Guarantee
Trustees, Annual Report (Incorporaling the Director's Report) (eonllnued)
Year ended 31st October 2025
The Iruslees, annual report was approved on 23rd July 2026 and signed on behalt ol the board of
trustees by..
James Maitland
Trustee

Moulin Kirk Trust
Company Llmited by Guarantee
Independent Examiner's Report to the Trustees of Moulin Kirk Trust
Year ended 31st October 2025
I report to the Iruslees on my examination of the linancial slalemenls of Moulin Kirk Trust I'the charity'l
for the year ended 31 sl October 2025.
Respon$ibilltles and ba$ls of report
As the Iru51ees ol the company land also ils directors lor Ihe purposes ol company lawl you are
responsible lor the preparation ol the financial statements in a¢cordance with the requirements ol the
Gharilies and Trustee Investment Iscotlandl Act 2005 I'the 2005 Acl'l, the Charities Accounts
(Scotlandl Re9ulalions 2006 las amended) and the Companies Acl 2006 I'the 2006 Acl'l. You are
satisfied that the accounts ol the company are not required by charity or company law lo be audited
and have chosen instead lo have an independent examinalion.
Having satisfied myself that Ihe accounts ol the company are not required to be audited under Part 16
ol the 2D06 Act and are eligible lor independent examination, I report in respect ol my examination ol
the charity's accounts carried out under section 441lllcl ol the 2005 Act. In carrying out my
8xaminalion I have followed the requirements ol Regula1ion 11 01 the Charities Accounts IS¢ollandl
Regulations 2006 las amended).
Independent examiner's statement
Since the charity is required by company law to prepare ils accounts on an accruals basis and is
registered as a charity in Scotland your examiner must be a member ol a body listed in Regulation
11121 ol the Charities Accounts (Scollandl Regulations 2006 las amended). I can confirm that l am
qualified lo undertake the examination because l am a registered member ol the Associalion ol
Chartered Certified Accountants which is one ol the listed bodies.
I have completed rny examination. I confirm that no matters have come io my attention in Connection
with the examination giving me cause to beliove..
accounting r￿ordS were not kept in respecl ol the charity as required by section 386 of the
2006 Act, section 441lllal ol the 2005 Act and Regulation 4 01 the 2006 Accounts
Regulations., or
the financial slalemenls do not a¢¢ord with those records or with the accounting
requirerllenls ol Regulation 8 01 the Charities Accounts (Scollandl Regulations 2006., or
the financial statements do not comply with the accounting requirements ol section 396 01
the 2006 Act other than any requirement Ihal the accounts give a 'lrue and lair, view which
is not a matter considered as part ol an independent examination., Of
the linan¢ial statements have not been prepared in accordance with the methods and
principles ol the Statement ol Recommended Praclice lor accounting and reporting by
charities applicable 10 charities preparing their 2¢counts in aceordance with the Financial
Reporting Standard applicable in the UK and Republic ol l¥eland IFRS 1021.

Moulin Kirk Trust
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Moulin Kirk Trust (conllnu8d)
Year ended 31st October 2025
I have no concerns and have come across no other matters in connection wrth the examination lo
which attention should be drawn in this report in order lo gnablg a proper understanding ol the
accounts lo be reached.
John McKeilh B.A.IHonsl C.A.
Independenl Examiner
8K Plus
Chartered Certified Accountants
26130 Bonnelhill Road
Pitlochry
PH16 5BS
23rd July 2026

Moulin Kirk Trust
Company Llmiled by Guarantee
Stalement of Flnancial Aclivilies
(including income and expenditure account)
Year ended 31 st October 2025
2025
Reslricled
tunds Total funds
2024
Unrestricted
funds
Note
Total funds
Income and endowment$
Donations and legacies
Charitable activities
Other income
4,943
4,943
10,584
125
396
60
60
Total ineomg
5,003
5,003
11,105
Expenditure
Expenditure on charitable aetivilies
Total expendilure
7,733
7,733
15,546
7,733
7.733
15,546
Net expenditure and net movement In
tund$
12,7301
12,7301
14.4411
Reconcillatlon of lund$
Total funds brought forward
Total funds carried forward
16.207
3,000
19,207
23,648
13,477
3,000
16,477
19,207
The stalemenl ol financial activities includes all gains and losses racognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 12 to 18 lomi part of the$e financial Slatements.
10

Moulin Kirk Trust
Company Llmlted by Guarantee
Stalement ol Financial Positlon
31 st October 2025
2025
2024
Note
Flxed assets
Tangible fixed assets
15
39
52
Current assels
Debtors
Cash at bank and in hand
16
1,353
18,196
1,348
20,577
19,549
21,925
Credltors: amounts falllng due wlthln one year
Net current assets
17
3,111
2,770
16,438
19,155
Total assets less current liabllities
16,477
19,207
Net assets
16,477
19,207
Funds of the charlty
Restricted funds
UnrestTithed funds
3,000
13,477
3,000
16,207
Total charlty funds
18
16,477
19,207
For the year ending 31st October 2025 the charity was enlilled to exernplion from audit under section
477 01 the Companies Act 2006 relating to small companies.
Directors. responsibilities..
The members have not required the company lo obtain an audit of ils financial slalgmenls lor the
year in question in accordance with section 476.,
The directors acknowledge their responsibilities lor complying with the requirements Of the Act
with respect lo accounkn'ng records and the preparation of financial slatemenls.
These financial slalements have been prepared in accordance with the provisions applicable to
cornpanies subject lo the small companies, regime.
These financial statements were approved by the board ol Iruslees and aulhorised for issue on 23rd
July 2026, and are signed on behalf ol the board by..
James Mailland
Trustee
The notes on pages 12 to 18 torm part ot th•sè Ilnanclal statemenls.
11

Moulln Kirk Trust
Company Limited by Guarantee
Notes lo the Flnancial Slalements
Year ended 31 st October 2025
General information
The charity is a public benefit enlily and a private company limited by guarantee. registered in
Scotland and a regislered charity in Scotland. The address ol the registered ollice is 51 Atholl
Road, Pitlochry, Perthshire, PH16 5BU.
Statement of compllance
These financial statements have been prepared in compllance with FRS 102, 'The Financial
Reporting Standard applicable in Ihe UK and the Republic ol Ire]and', the Slalemenl ol
Recommended Practice applicable lo charilies preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 (Charities
SORP IFRS 10211 and the Companies Act 2006.
Accountlng pollcles
Basls of preparatlon
The financial statements have been prepared on the histor￿al cost basis. as modified by the
revaluation ol certain financial assets and liabilities and investment properties measured al lair
value through income or expenditure.
The financial statements are prepared in Sterling, which is the lunclional currency ol the entity.
Going Concern
There are no rnaterial uncertainties about the charity's ability lo continue.
Disclosure exemplions
The entity satisfies the criteria ol being a qualifying enlily as delined in FRS 102. As such,
advantage has been taken ol the following diseLosure exemptions available under paragraph
1.12 01 FRS 102..
lal No cash flow slalement has been presented lor the company.
Ibl Disclosures in respect ol financial instruments have not been presented.
Cagh and cash equlvalents
Cash and cash equivalents consist ol bank deposits held at call with banks.
Judgements and key sources ot estlmation uncertalnty
The preparation ol the financial slalements requires management lo make judgement5,
estimates and assumptions that affect the amounts reported. These estimates 8nd judgements
are continually reviewed and are based on experience and other laclors, including expectations
ol lulure events that are believed to be fe8sonable undei the circumstances.
The charity's activities are considered s1raightton￿ard. No significant judgements, estimates or
assumptions were ne￿SSary in the preparation of the financial slalemenls lor the current or
comparative years.
12

Moulin Kirk Trust
Company Limited by Guarantee
Notes to the Financial Statements {contlnu8dJ
Year ended 31st October 2025
Accountlng pollcles {conllnuedJ
Taxatlon
The Charty is exempl from lax on income and gains falling within s9Ction 505111 ol the Taxes
Act 1988 or section 252 01 the Taxation ol Chargeable Gains Act 1992 to the extent that these
are charitable objects. The Charity is not registered lor VAT and therefore expenditure 15 slated
inclusive ol VAT.
Fund accounting
Unrestricted funds are available lor use al Ihe dis¢Tetion ol the Trustees lo further any ol Ihe
Charity's purposes.
Restricted funds are funds that can only be used lor particular reslricled purposes within the
objects ol the Charity. Restrictions arise when specified by the donor or when funds are raised
for particular restricted Purposes.
Incomlng resourc08
All income is included in the slalement ol financial activities when enlitlemenl has passed lo the
Charity, il is probable that the eeonomic benefits associaled with the transaction will flow lo the
Charity and the amount can be reliably measured. The following specific policigs are applied lo
particular categories ol income..
incgme from donations or grants is recognised when there is evidence ol enllllemenl lo the gift.
receipt is probable and ils amtsunl can be measured reliably.
legacy income is recognised when receipt is probable and enlillemenl is established.
Resources expended
Expgndiluro
Resources expended ara recognised in the period in which they are incurred. Resources
expended include attributable VAT which cannot be recovered, as the Charity is not registered
lor VAT.
Tanglble o$Sg1s
Tangible assets are slated al cost less deprgcialion. The Charity capilalises items of furniture
and gquipmenl where the purchase price exceeds £150.
Oepreciation
Depreciation is calculaled so as to WTlte off the cost or valuation ol an asset, less ils residual
value, over the useful economic life of that asset as follows..
Furniture and equipfnent
25¢/0 reducing balance
13

Moulin Kirk Trust
Company Limiled by Guarantee
Notes lo Ihe Financial Statements (CpnMm￿dl
Year ended 31 st O¢lober 2025
Ac¢ounllng policles {con¢inued)
Impairmenl of fixed assets
A review lor indicato¥s ol impairment is carried out al each reporting dale, with the recoverable
amount being eslimaled where such indicaloTS exist. Where the Carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed lor
possible reversal at each reporting dale.
Flnanclal instruments
The Charity only has financial assets and lialy'lilies ol a kind that woukj qualfy as basic financial
inslrumenls. Basic financial Instruments are recognised al transaction value and subsequently
measured al their settlement value.
Limited by guarantee
The Company was formed as a Company limited by guarantee without share capital.11 remains a
Company limited by guarantee and continues wilhoul share capital. Each Member ol the
Company has undertaken lo contribuie an amount not exceeding £1 towards any deficit arising in
the event ol the Cornpany beiry placed in liquidation.
Donations and legacles
UnrestTlCted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Donations
Mernberships
Donations
492
4,451
492
4,451
580
10,004
580
10,004
4,943
4,943
10,584
10,584
Charltable adlvltles
Unreslrieted Total Funds Unreslricled Total Funds
Funds
2025
Funds
2024
Events
125
125
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Other income
60
60
396
396
14

Moulin Kirk Trust
Company Limited by Guarantee
Noles to the Flnancial Slalemenls l¢ontlny•d)
Year ended 31st Oclober 2025
Expendlture on charllable actlvltle$ by fund type
Unreslricled Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Support costs
7.733
7,733
15,546
15,546
Expenditure on charltable actlvitles by actlvity lype
Support Total lunds
costs
2025
Total fund
2024
Development and promotion ol a local museum
Governance costs
6,381
1,352
6,381
1,352
13,830
1,716
7,733
7,733
15,546
10. Analysls of support costs
Analysis ol
support costs
Total 2025 Total 2024
Premises
General office
Governance costs
6,030
338
1,352
6.030
338
1,352
8,975
4,838
1,716
7,720
7.720
15,529
11. Net expendlturo
Net expenditure is slated aller chargingllcredilingl=
2025
2024
Depreciation ol tangible fixed assets
12. Independent examination fees
2025
2024
Fees payable lo the independent examiner for..
Independent examination ol the financial stalemènis
600
360
13. Staff costs
The average head count of employees during the year was Ni112024'. Nill.
No employee recewed employee benefits ol more than £60,000 during the y9ar12024.. Nill.
15

Moulln Kirk Trust
Company Limited by Guarantee
Noles to the Financial Statemenls {¢onfvnyodJ
Year ended 31 st October 2025
14. Trustee remuneratlon and expenses
No remuneration or other benelils Irom employment with the charity or a related entity were
re￿iVed by the Iruslees.
Expenses of £34 were reimbursed to 1 Trustees during the year lor office expenses12024". £410
reimbursed lo 3 Trustees lor expenses incuTred on repairs & mainlenance and office expenses).
15. Tangible flxed assets
Equlpment
Cost
At 1 st November 2024 and 31 $1 October 2025
9,179
Depreciation
Al 1 sl November 2024
Charge lor the year
At 31 st October 2025
9,127
9,140
Carrylng amount
At 31 st October 2025
39
Al 31 sl October 2024
52
16. Debtors
2025
2024
Prepayments and accrued income
1.353
1,348
17. Credltors: amounts falllng due wlihln one year
2025
2024
Trade creditors
Accruals and deferred income
2,571
540
2,330
3,111
2,770
16

Moulin Kirk Trust
Company Llmited by Guarantee
Notes to the Flnancial Statemenls (eonrin[￿dJ
Year ended 31st October 2025
18. Analysls of ¢harltabl• funds
Unrestrlcted funds
Al
1 sl November
2024
At
31st October
2025
Income Expenditure
General funds
16,207
5,003
17,7331
13,477
Al
1st November
2023
At
31 sl Oclobgr
2024
Income Expend(ture
General funds
20,648
11,105
115,5461
16.207
Reslrlcted funds
Al
1 sl November
2024
At
31st October
2025
Income Expenditure
Heating system
3,000
3,OQO
At
1st November
2023
At
31 st Oclober
2024
Income Expenditure
Heating system
3,000
3,000
19. Analy$l$ of nel assets between funds
Unieslricled Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
39
19,549
39
19,549
16,477
16,477
Unreslricled Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
52
21,925
12,7701
19,207
52
21,925
12,7701
19,207
17

Moulln Kirk Trust
Company Limited by Guarantee
Notes to Ihe Financial Statemenls (eoniinued)
Year ended 31 st October 2025
20. Related parties
No Iransaclions with related parties were undertaken during the year such as are rgquired lo be
disclosed under the Financial Reporting Standard 10212024.. Nill-
18