Islay Community Access Group
Trustees, report & financial accounts
for the year ended 31 January 2025
Registration No- SC037772
Simmers & Co
OBAN

Islay Community Access Group
Financial Statements
Year ended 31 January 2025
Page
Trustees. annual report
Independent examiner's report to the trusoes
Statement of financial accivities
Statement of financial position
Notes to the financial statements
The following pages do not form part of the financial statements
Deoiled statement of financial attivities
18
Notes to the detsiled ststement of financial acctvities
19

Islay Community Access Group
Truste•s' Annual Report
Year ended 31 January 2025
The trustee5 present their repory and the unaudited financial statement5 of the chariry for the year
ended 31 January 2025.
Rèference and administrative details
R¢gi5tered charity name
Islay Community Access Group
Charity registratlon number SC037772
Principal office
Lochindaal House
Port Charlotte
Isle ol Islay
PA48 7UD
The trustees
Independent examiner

Islay Community Access Group
Truste8s' Annual Report (¢ontinuod)
Year ended 31 January 2025
Structurei governance and management
The organisation is a charity and registered as a charity on 30th January 2007.
The Trustees who seryed diiring the year were..
Under the requirements ol the constituuon. the Nanagement committ* is elecred at the AGM and
members serve for three years wsth the possits'lity of being elected for a further three years. The
Chairman may only serye a term ol two years unless overridden by the Committee, this having
happend by unanimous decisitsn since 2013. Addicional members, up. n)ay be co-opted becween AGMS
to a maximum of 15 of the Management Commirtee. The Managernenc Committee is deemed to meet
a mrnimum of four meeting5 in the year. Z¢Jorn meetin85 have suppLinied face to face meetings during
Covid and even greacer emphasis on IT communication has been necessary. Such contemporary
communlcation has been deemed adequate and effKrive by the Management Group.
The Trustees ha¥e delegated the day to day running of the organisation to the Management Committee
on a relevant Skill basis and will contir*ue to do so for the foreseeable future.
Objectives and artivities
The charities objeetives are:
Improve the quality of life for those who live on Islay and those v75iting Islay by creaiing a safe and
accessible rdnge of opportunities 10 access the counrryside for recreation and enhanced health and
wellbeing.
Advance education about environmenral and cultural a5pecrs of the countryside.
Increase learning opporcunities about safety and acce55ibility of the countryside for 211.
IncrÈase community benèfiL involvement and interest in responsible acce55 to the Countryside.
The Trustees have paid due regard to guidance issued by che Office of rhe Scottish Chariry Regulator
in deciding what activicies the Charity Should undertake.
The Trustees and members of the Management Committee are all vdunteer5. Additional volunteer5
help with the Group s activicies from time to time.

Islay Community Access Group
Trustees, Annual Report (￿ntinued)
Year ended 31 January 2025
Achievements and performance
The purpose of the Islay Community A¢￿$ Group IICAGI is to create and maintain wheeling and
pedestrian pathways between the villages on Islay where there are presently insufficient pavements or
paths. To facilitate this, we need to raise funds from privace businesses and through grants and funding
from local and narional governments. We also seek public donations and are still working on
introducing a QR system to allow direct transfer of funds as more and more people visiting the paths
do not carry cash. During this year we have been fortunate to receive several donations from private
individuals and businesses. Sadly, the problems with ferry bookings and unreliable ferry services have
seen a downturn in visitors thi5 last year and a similar downturn in our public donaiions. In addition
to the fund raising, we have limited responsibiliry to maintaining some pathways that give access to
beache5 and open spaces.
We had been working with the Botanist Trust (Bruichladdich) to develop new educational sigr¢age for
the paths to give information regarding the geological formations. wildlife and flora to be observed
along the Lochindaal Way. These signs have been installed and we have received p051tive verbal
feedback on the information available.
In order to facilitate the arrangements for the maintenance and construction of the paths under our
responsibility we hold bimonthly management meeting wilh the ICAG trustees. Ai present we have
seven trustees holding office. There have been no changes in the trusrees in this year but we do need
to attract new member5 as we all grow older. This is £0 be discussed at the AGM.
In 2024125 we had responsibility for the maintenance of two paths. The Three Distilleries path, shortly
co be renamed as the Four Distilleries paih when the Portnatruin Distillery comes into operation. from
Port Ellen to Ardbeg. and the Lochindaal Way which joins the villages of Bruichladdich and Port
Charlotce. To maintain these paths. we have engaged with a loc21 contractor who has cut back
undergrowth and cleared grass where this was overgrowing the path. Various works have been
completed where walling repairs were required where these have been damaged through wear and
tear and animals. The Lochindaal Way was severely damaged by flooding when the roads department
cut through a verge and allowed flood water to cascade onto the path surface causing severe erosion
of the path and lifting a large area of the top surface. Despite this being taken up by the local councillor
the roads deparnnent have denied any responsibiliry and we will have to fund the repairs ourselves.
There is a housing development by Wesc Highland Homes. (a partnership of Argyll &Bute Council and
the Scottish Government) at the Port Charlotte end of the Lochindaal Way. As part of these works.
the contractor took away the banking on the roadside and left the wall and path in a precarious state.
After several communications the local councillor assisted in bringing this to the attention of the
planning authorities who instructed the contrattor to make the area safe. The precarious wall was
demolished and bank graded but the resultant pavemeni 15 less wide at only tsyo metres wide and a
steep gradient connects onto the existing path which has reduced accessibility for those less able.
Work has still continued on the latest projett Ihroughout 2024 with the design and arranging
permissions for the Bovffliore to Bridgend pathway. This is still in the planning and development stage
(Stage four) and planning permassion is underway with Argyll & Bute Council. Grants were awarded
for the planning and development of the path which have now been consumed. The main objections
are from the roads department which has held up planning for severdl months. These objettions and
the people involved are now subjett to an iniernal investigation within A&B Council. There is very
little funding available for the development of paths as most of Ihe Sustrans funding goes to the larger
cities where they already have walkways and Sustrans has no control over how the monie5 are spent.

Islay Community Access Group
Trustees, Annual Report fcontlnuedj
Year ended 31 January 2025
It is likely that once planning permission is obtained the projett will be split into four 5ettions which
will have more manageable costs.
In 2023 we started the process of applying to become an SCIO however the application has been
rejected as our constitution does not meet with the requirements of OSCR. As suggested by OSCR
we have applied to our Third Sector Interface Office for guidance but to date have not received any
reply although thrs 15 being followed up. Once we have achieved our SCIO status we will develop a
new land agreemenL
Financial review
It is policy of the Charity that unrestritted funds which have noc been designated for a specific use
should be maintained at a level equivalent to betsyeen three and six month'5 expenditure. The Trustses
considers that reserve5 at his level will ensure tha[ in the event of a significant drop in funding, they
will be able to continue that Charity's current activities while consideration is given to ways in which
additional funds may be rnised. This level of reserves has been maintained throughout the year.
The organisation generated total income of £77.791 {2024 £117.580) of which £13,802 {2024
£11.3411 was unrestricted and £63,989 (2024 - £106,239) was restricted. Total expenditure was
£72.983 {2024 - £119.218) of which £8.99412024 - £12,980) was unrestricted and £63.989 {2024
£106,239) wa5 restricted. As a re5ul¢ the charity generated an overall surplus of £4,808 {2024 - deficit
£1.639} and made a surplus on unrestricted funds of £4,808 {2024 deficit 11.639) and a deficir of £nil
(2024 £nill on restrIc￿d activities. Total funds at the year-end were £49.355 12024 - £44,988),
£44,98812024 - £44.988 including £20.000 designated) were unrestritted and £nil (2024 - £nill were
unrestrlc￿d.
Principle funding sources in the year were donations from the donation boxes and local businesses to
maintain the existing paths and grants from Argxll & Bute Council for maintenance and planning of the
Bowmore 10 Bridgend path.
The Trustees have considered the most appropriate policy for investing funds and has found that short
to medium term investment of funds should be held in a mixture of current accounts.

Islay Community Access Group
Trustees. Annual Report IcontlnuetsT)
Year ended 31 January 2025
Plan5 for future period5
In 2025 we will aim to tontirtue our maintenancè of the existing pachs, the Four Distilleries path
and the L￿h1nda￿l Way. ustng our Ioc31 contrattor and raisin8 fijnding from the distillenes and other
businesses on the Island. We will continue wth our application5 for planning pemis5i9n for the
Bowmore to Bridgend pathway and working with Sustrdn5 and other ￿VernMen1 bodies (Paihs for
all) to raise funding for the construction of the paths.
We are also actively working on bringing our WebS￿e up to date and to improve the information
available. At present the website, Islay Pathways, has very limited informacion on the Bridgend to
owmore pathway and nothing about our other interests.
The trustees, annual report was approvèd on l O April 2025 and signed tsn behalf of the Eoard of
trusteei by.
I'USLee

Islay Community Accoss Group
Independent ExaMine￿S Report to Ihe Trustees of Islay Community Access
Group
Year ended 31 January 2025
report to the trustees on my examination of the financial ststements of Islay Community Access
Group I'the charity'} for the year ended 31 January 2025.
Responsibilities and basis of report
As Ihe truscces of the chariry, you are responslble for the preparation of the finaTrcial statements in
accordance with the requirements of the Charities and Trustee Investment {Scotland) Act 2005 (the
.2005 Act'l and the Chariues Accounts (Scotland) Regulations 2006 las amended). You are sat15fied
that your charity is not required by chariry law to be audited and have chosen instead to have an
independent examination.
I report in respect of my examination of the charity's financial statements as carried out under settion
4411 Ilc) of thè 2005 Act. In carrying out my examination I havè followed the requirements of
Regulation I l ol the Charities Accounts {Stotland) Regulations 2006 las amended).
Independent examiner's statement
Since the chariry has prepared its accounts on an accruals basis your examiner must be a member of
a body listed In Regulation 1112) of the Charioes Accounts {Scodandl Regulation5 2006 (as amended).
I can confirm that l am qualified to undertake the examination bec3Use l am a registered member of
the Insticute of Chartered Accountants in England and Wale5 {ICAEW) which is one ol che listed
bodies.
I havÈ completed my ex2mination. I confirm that no m*ttÈrs have come w my att￿tIOn giving me
cause to beliLwe that in any material respecL'
accounting records ￿tre not kept a5 required by section 44(1)(a} of the 2005 Act and
Regularl0￿ 4 of the Charitie5 Accounis (Scotlandl Regulacions 2006 las amendedl.. or
the financial statements do not accord ￿th those records: or
the financial s0￿ments éo noc comply with the accounting requirements of RegulaDon 8 of
the Charities Accounts (Scotlandl Regulations 2006 (as amended).
I have no concerns and havè Come across no othèr marcers in connection with the examination to
which atEention should be drawn in this reporc in Order to enable a proper understsnding of the
cc
Independent Examiner
Simmers & Co, Chartered Accountants
Albany Chambers
Albany Sireet
Ob3n
Argyll
PA34 4AL

Islay Community Access Group
Statement of Financial Activities
Year ended 31 January 2025
2025
2024
Unrestricted
funds
Restricted
funds Total funds Total lunds
Note
Income and endowments
Donations and legacies
Charitable accivities
642
13.160
63,989
64.631
13.160
107,080
10,500
Total income
13,802
63,989
77,791
117,580
Expenditure
Expenditure on charitable activities
8,994
63,989
72.983
119.660
Total expenditure
8,994
63,989
n.983
119.660
Net incomel(expenditure) and net
movement in funds
4,808
4,808
{2,0801
Reconciliation of funds
Total funds brought fowdrd
44.547
44.547
46.627
Total funds carried forward
49.355
49.356
44,546
The sratement of financial activities include$ all gains and losses recogni5ed in the year.
All incorne and expenditure derive from continuing activities.
The notes on pa985 9 to 16 form part of these flnanclal statements.

Islay Community Accoss Group
Statement of Financial Position
31 January 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
1,405
1,773
Current ass6ts
Debtors
Cash ai bank and in hand
13
98
48.514
7.016
41,497
48,612
4&513
Creditors: amounts falling due within one year
14
662
5.739
Net current assets
47.950
42.774
Total ass¢ts less current liabilitiés
49.355
44,547
Net assets
49,355
44,547
Funds of the charity
Unrestricted funds
49.355
44.546
Total charity funds
15
49,355
44,546
These financial ststements were approved by the btsard of trustees and authorised lor issue on l O
April 2025. Jnd zre signed on be42W of the board bv-.
The notes on pagès 9 to 16 form part of these flnanclal statgmants.

Islay Community Access Group
Notes to the Financial Statements
Year ended 31 January 2025
General information
The charity is a public benefit entity and a registered chariry in Scotland and is unincorporated.
The addres5 of the principal office is Lochindaal House, Port Charlotte, Isle of Islay, PA48 7UD.
Statement of compliance
These financial statements haye been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Prattice applicable to charitie5 preparing cheir accounts in accordance with the
Financral Reporting Srandard applicable in the UK and Republic of Ireland {FRS 1021 (Charities
SORP IFRS 102)) and the Charities and Trustee Investment (Scoiland) Acc 2005 and the Charity
Accounts (Scotlandl Regulations 2006 (as amended).
Accounting policies
Basis of preparation
The financial statements have been prepared on the hiscorical cost basis. as modified by the
revaluation of certain financial assets and liabilities and investment propertie5 measured at fair
value through income or expenditure.
The financial statements are p￿Pared in sterling. which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements require5 management to make judgements, estimate5
and assumptions that affect the amounts reported. These estimate5 and judgements are
continually reviewed and are based on experience and other factors, including expectation5 of
future events that are believed to be reasonable under rhe circumstances.
Fund accounting
Unre5tritted funds are available for use at the discretion of the trustees ro further any of the
chariry's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project
or commitmenr.
Re5tritted funds are subjected to re5trittions on their expenditure declared by the donor or
through the term5 of an appeal and fall into one of two sub-classes: restritted income funds or
endowment funds.

Islay Community Access Group
Notes to the Financial Statements Icontlnts
Year ended 31 January 2025
Accounting policles (contitsu￿)
Incoming rwources
All incoming resources are included in the statemenr of financial activities when entitlement has
passed to the chariry-, it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policres
are applied to particular caiegories of incom
income from donation5 or grants is recognised when there is evidence of entitlement to the
gift receipt is probable and its amount can be measured reliably.
legacy income 15 recognised when receipt is probable and entitlement is established.
income from donated goods 15 measured at the fair value of the goods unless this is
impractical to measure reliably, in which case che value is derived from the cost to the donor
or the estima￿d resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
concribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contratted service. This is classified as unrestritted funds unless there is a contrdctual
requirement for it to be spent on a particular purpose and returned if unspenL in which
case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of financial
activicies to which it relates..
expenditure on rnising funds includes the costs of all fursdraising activities. events, non-
charitable trading activities. and che sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that fLtrther its charitable aims for the benefit of its beneficiaries. inclLtding those
5UPPOrt costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
chariry nor part of its expendicure on charitable activities.
All costs are alloCa￿d to expenditure categories refiecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to thai activity. Shared costs are apportioned
between the activities they contribute to on a reasonable. justifiable and con51Stent basi5.
Tangible assets
Tan&'ble assets are initially recorded at cost and subsequently statrd at C05t less any accumulated
depreciation and impairment losse5. Any tangible assets carried at revalued amounrs are recorded
at the fair value at the date of revaluation less any subsequent accumulated depreciation and
5ub5equent accumulated impairment losses.
10

Islay Community Access Group
Notes to the Financial Statements lcontinuedl
Year ended 31 January 2025
Accounting policies (contlnued)
Tanglble assets
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses. unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial attivities. A decrease in the carrying
amount of an asset a5 a result of revaluation, is recognised in other recognised rdins and1055es.
except to which it offsets any previous revaluation gain. in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asse( less its residual
value, over the useful economic life of that asset as follows..
Plant arld machinery
Fixtures and fittings
2010 reducing balance
2070 reducin8 balance
Impaimient of fixed assets
A ￿VIeW for indicators of impairment is carried ouc at each reporting date, with the recoverable
amount being estimated where such indicators exi5c Where the carrying value exceeds the
recoverdble amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporcing date.
For the purposes of impairment testing, when it is not P0$5ible to estimate the recoverable
amount of an individual assel an estimate is made of the recoverable amount of the cash-
generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable
group of assets that includes the asset and generates cash inflows that largely independent of the
cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the charity beeome5 a party to the
contractual proYi5ions of the instrumenc. Basic financial insiruments are initially recognised at the
amount receivable or payable including any related transacuon costs.
Current asset5 and currenr liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Other financial instruments are subsequently measured at fair value. wich any changes recognised
in the st3￿ment of financial activities, with the exception of hedging instruments in a designated
hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed lor objective evidence
of impairment at the end of each reporring date. If there is objective evidence of impairmen¢ an
impairmeni1055 is recognised under Ihe appropriate heading in the statement of financial activities
in which the initial gain was recognised.
11

Islay Community Access Group
Notes to the Financial Statements (tolllinvtyd)
Year ended 31 January 2025
Accounting pollcies (¢ortlnuodl
Flnancial instruments (continued)
Any rever531s of impairment are recognised immedia*ly. to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been ￿ognised.
Donations and legacies
Unrestricted
Funds
Restricced
Total
Funds Funds 2025
Donations
Donations
642
642
Grants
Grants receivable
63,989
63,989
642
63,989
64,631
Unrestricted
F4Jnds
Restritted Total Funds
Funds
2024
Donations
Donations
841
841
Grants
Grants receivable
106.239
106.239
841
106.239
107.080
Charitable activities
Unrestricted
Total Unrestricted Total Funds
Funds Funds 2025
Funds
2024
Other income from charitable
activities
13.160
13,160
10.500
10.500
12

Islay Community Access Group
Notes to the Financial Statements (conllnued)
Year ended 31 January 2025
Expenditure on charitable artivities by fund type
Unrestricred
Funds
Restritted
Total
Funds Funds 2025
Path maintenance and development
Support costs
8,520
474
63.989
n.509
474
8.994
63.989
72,983
Unrestritted Restricted Total Funds
Funds
Funds
2024
Path maintenance and development
Support costs
12,961
460
106.239
119.201
459
13,422
106,239
119,660
Expenditure on charltable artivities by activity type
Activities
undertaken
directly
Support Total funds
costs
2025
Total fund
2024
Path maintenance and development
Governance costs
72,509
n,509
474
119,201
459
474
72,509
474
72.983
119,660
Net incomel{expenditure)
Net incomel(expenditure) is stated after chargingl(crediting)'.
2025
2024
Depreciation of tsngible fixed assets
351
442
Independent examination fees
2025
2024
Fee5 payable to the independent examiner for.
Independent examination of the financial statements
662
819
l O. Staff costs
The average head count of employee5 during the year was Nil12024.. Nill.
No employee received employee benefits of more than £60.000 during the year12024.. Nil).
13

Islay Community Access Group
Notes to the Financlal Statements (cofttlrtu•d3
Year ended 31 January 2025
I l. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by any of the trustees.
12. Tangible fixed assets
Plant and Fixtures and
machinery
fittings
Total
Cost
At l February 2024
Disposals
2,153
7,463
{220)
9.616
(220)
At 31 January 2025
2.153
7.243
9,396
Depreciation
At l February 2024
Charge for the year
Disposals
1.863
58
5,980
293
(203)
7.843
351
12031
At 31 January 2025
1,921
6,070
7.991
Carrying amount
At 31 January 2025
232
1,173
1.405
At 31 January 2024
290
1,483
1.773
13. Debtors
2025
2024
Trade debtors
Prepayments and accrued income
6,920
96
98
98
7.016
14. Creditors: amounts falltng due within one year
2025
2024
Accruals and deferred income
662
5,739
14

Islay Community Access Group
Notes to the Financlal Statements (conllnu6dJ
Year ended 31 January 2025
I S. Analysis of charitable funds
Unrestricted funds
At
31 January
2025
l February
2024
Income Expenditure
General funds
Designated Fund
24.547
20,000
13.802
{8.993)
29.356
20,000
44,547
13.802
18.993)
49.356
At
l February
2023
At
31 January
2024
Income Expenditure
General funds
Designated Fund
26,627
20,000
(13.422)
24.546
20,000
46,627
113,422}
,546
Within unrestricted funds the trustee5 have designaied the sum of £20,000 to be held to fund
repairs to the paths 35 required
Restricted funds
At
l February
2024
At
31 January
2025
Income Expenditure
Restritted Fund - path development
63.989
(63,989)
l February
2023
31 January
2024
Income Expenditure
Restritted Fund - path development
106.239
1106.239)
Path developmerbt
lunding was received from Argyll & Butr Council to continue the
development of a path from Bowmore to Bridgend.
15

Islay Community Access Group
Notes to the Financial Ststements icontirtued)
Year ended 31 January 2025
16. Analysis of net assets between funds
Unrestritted
Total
Funds Funds 2025
Tangible fixed assets
Current assets
Creditors less than l year
1,405
48,612
{6621
1,405
48,612
{662)
Net assets
49.355
49.355
Unrestritted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than l year
1,773
48,512
5,739
1.773
48.512
5.739
Net assets
56.024
56.024
17. Financial instruments
The carrying amount for each category of financial instrument is as follows..
2025
2024
Financial assets measured at fair value through income and expenditure
Financial assets measured ac fair value through income and
expenditure
50,017
50,728
16