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Annual Report and Accounts for the Year Ended 30 June 2025 for Skeabost Community Sports Association SC 037344
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Financial Statements for the Year Ended 30 June 2025 SC SC 037344M744. ~CSCSStT
## Independent Examiner’s Report to the Trustees of Skeabost Community Sports Association
I report on the accounts ofthe charity for the year ended 30 June 2025..
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. The charity trustees consider that the audit requirement ofRegulation 10 (1)(d) of the Accounts Regulations does not apply. It is our mattersresponsibilityhave cometo examineto my attention.the accounts as required under section 44(1)(c) of the Act and to state whether particular
## Basis of independent examiner’s statement
My examination is 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 theevidenceaccounts,that would be required in an audit. and consequently we do not express an audit opinion on the view given by
## Independent examiner’s statement
In the course of my examination, no matter has come to my attention
I 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 comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or reached,2 to which, in my opinion, attention should be drawn in order to enable a proper understanding ofthe accounts to be TyZooe BJS Name: J MacDéernald Professional Qualification: Accountant Address: Highland Date: 30 November 2025
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Skeabost Community Sports Association SC 037344 Statement of Receipts and Payments for the Year Ended 30 June 2025
|||||30.6.25||30.6.24|
|---|---|---|---|---|---|---|
||||Unrestricted
Funds|Restricted
funds|Total
funds|Total
funds|
|Receipts|||||||
|Receipts from fundraising activities-|||-||-||
|Other receipts
Deposit account interest|||2||15|Ys)|
|Total receipts|||12||15|15|
|Payments relating directly|to charitable||activities||||
|Repairs|||7||z||
|Fuel and grass cutting costs
Insurance
Subscriptions|-|-|-
0
0||0
0|0|
|Governance costs
Audit/Independent examination|||0||0|_0|
|Total payments|||0||0|0|
|Surplus foryear|||12||12|15|
|Reconciliation offunds
Total funds brought forward|||65,291||65,291|65,276|
|Totalfundscarriedforward|||65,303||65,303|65,291|
There were no other recognised gains and losses in the year. All incoming resources and resources expended derive from continuing activities.
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Skeabost Community Sports Association SC 037344 Statement of Balances 30 June 2025
**----- Start of picture text -----**
30.6.25 30.6.24
£ £ £ f£
All Unrestricted
FIXED ASSETS
Sports Piteh 57,442 57,442
Sports Equipment 6,956 6.956
64,398 64,398
CASH AND BANK BALANCES
Bank account no. | 905 893
LIABILITIES 905 893
Receipts in advance & trade creditors - -
905 893
TOTAL 65,303 65,291
**----- End of picture text -----**
TOTAL
Approved by the trustees and signed on their behalf:
JA Murchison Trustee
Dated: 30 November 2025
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Skeabost Community Sports Association
SC 037344 Notes to the accounts 30 June 2025
## Cash Reserves
£ 30.06.25 30.06.24 £ £ 893 878 Opening balance Deficit/Surplust for the year 12 15Capital expenditure = : Transfer from Capital reserve Carried forward at year end 905 893
## Trustee Remuneration
No remuneration was paid during the year to any charity trustee or person connected to a trustee.
## Trustee expenses
No expenses were paid to any charity trustee during the year.
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Skeabost Community Sports Association SC 037344 Trustees Repor! for the Year Ended 30 June 2025
## Current Trustees
Mr G Deas Mrs J Murchison
## Contact Address
C/o Mr G Deas, 4 Crepigill, Skeabost Bridge, Portree, Isle of Skye
## Appointment of Trustees
The Skeabost Community Sports Association Trustees are appointed or re-appointed by the committee members at our Annual General Meeting which is held in October each year.
## Governing document
The Skeabost Community Sports Association is a charitable unincorporated association and the purposes and administration arrangements are set out in our Constitution.
## Charitable purposes
Our purposes, as recorded in our Constitution, are to provide a full range ofsporting and recreational facilities where they are needed, and be genuinely open to all members ofthe public without imposing conditions as to the level of ability of the participants.
## Activities and Achievements
We hope to encourage new users as well as all our normal regular user groups to use this facility.
## Trustees Remuneration and expenses
The Trustees did not receive any remuneration or expensed during the year.
## Reserves
As a result of the surplus of £12 for the year, the Association held unrestricted funds of £905 at the year end. The Association has restricted capital reserves of £905 at the year end.
The Committee considers the general fund of £905 w ill enable us to continue running at current rates for the forthcoming year, providing money for general running costs together with a contingency.
Approved by the Trustees and signed on their behalf: JR Muchcav
Trustee — JA Murchison 30 November 2025