Islay Community Access Group
Trustees, report & financial accounts
for the year ended 31 January 2026
Registratbon No - SC037772
Simmers & Co
OBAN

Islay Community Access Group
Financial Statements
Year ended 31 January 2026
TrUs￿e$, annual report
Page
Independent examiner's report to the trustees
Statement ol financial attivitres
Statement of financial position
Notes to the financial statements
The following pages do not form part of the financial statements
Detailed scatement of financial accivities
9- 16
Notes to the detailed srarement of financial activities
18

Islay Community Access Group
Trustees. Annual Report
Year ended 31 January 2026
The trustees present their report and the unaudited financial statements of the charity for che year
ended 31 January 2026.
Reference and administrative details
Registered charity name
Islay Communiry Access Group
Charity registration number SC037772
Lochindaal House
Port Charlotte
Isle of Islay
PA48 7UD
Principal office
The trustees
Mr G Roberts
Mr P Graham
Mr J Thurgood
Mr N Woodrow
Capt2in J Dobson
Mr J MacTaggart
Mr J Maclntyre
Independent examiner
David McGregor CA
Simmers & Co, Chartered Accountants
Albany Chambers
Albany Street
Oban
Argyll
PA34 4AL

Islay Community Access Group
Trustees. Annual Report (contlnued)
Year ended 31 January 2026
Strurturei governance and management
The organisation is a charity and registered as a charity on 30th January 2007.
The Tr¢J5tees who served during the year were:
Captain John Dobson (Chair)
Mr Paul Graham
Mr Glen Roberts
Mr Niall Woodrow
Mrjolyon Thurgood
Mr James MacTaggart
MrJohn M2¢1ntyre
Under the requirements of the constitution, the Management coMmit￿e is electsd at the AGM and
member5 serve for three year5 Wlth the possibility of being elected for a further three years. The
Chairman may only Serve a ierm of two years unless overridden by the Committee, this having
happened by unanimous decision since 2013. Additional members. up. may be co-opted b¢￿en AGMS
to a maximum of15 of the Management Committee. The Management Committee is deemed to meet
a minimum of four meetings in the year. Zoom meetings have Supplanted face to face meeting5 during
Covid and even greater emphasis on IT communication has been necessary. Such contemporary
communication has been deemed adequate and effettive by the Management Group.
The Trus*es have dele￿ted the day to day running of the organi5acion to the Management Committee
on a relevant skill basi5 and will continue to do so for the foreseeable future.
Most new Trustees are familiar with the prattical work of the charity, either by members of the
company or living within the community. By way of welcome and familiarisation of the working of the
charity and induction package has been devised.

Islay Community Access Group
Trustees. Annual Report (continued)
Year ended 31 January 2026
Objertives and activities
The charities objectives are-
Improve the quality of life for those who live on 151ay and those visiting Islay by creatyng a safe and
accessible range of opporrunities to access the countryside for recreation and enhanced health and
wellbeing..
Advance education about environmental and cultural aspects of the countryside.,
Increase learning opportunitie5 about safety and accessibility of the countryside for all:
Increase community benefi¢ inyolvement and inierest in responsible access to the countryside.
The Trustees have paid due regard to guidance issued by the Office of the Scottish Charity Regulator
in deciding what activities the Charity should undertake.
The Tru5tres and members of the Management Committee are all volunteers. Additional volunteers
help with the Group's activities from time to cime.

Islay Community Access Group
Trustees. Annual Report (continued)
Year ended 31 January 2026
Achievements and performance
The purpose of the151ay Community Access Group (ICAG} is to design and maintain wheeling and pedestrian
pathways between the villages on Islay where there are presenrly insufficient pavements or paths. To facilitate
this, we need to raise funds from private businesses and through grants and funding from local and national
government5. 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. This year we have received
several donations from private individuals and local businesses. Sadly. the problems with ferry bookings an
unreliable ferry Services have seen a downturn in visitors this last year and a similar downturn in our public
donations. In addition to the fund raising, we have limited responsibility to maintaining some pathways that
give access to beaches and open spaces.
The start of 2025 saw storm Eowyn cause severe damage to che island in general and the seawdll that protects
the Three Distilleries path at Stinky Bay was badly damaged. Our local contractor Nyds very swift to clear che
pathway and then rebuild the wall using stronger materials in order that this does not happen again.
We have been working with the owners of the new Porcnatrnin Distillery. Elixer Di5tiller5, to change the
signs on che Three Distilleries Path from Port Ellen to Ardbeg to the Four Distilleries Path and they have
agreed ro cover all the costs of the new signs. It is hoped that the new signs are more accurate and more
informative that the previous signs.
In order to facilitate the arrangements for the maintenance and construction of che paths under our
responsibility we hold four management meeting5 per year with the ICAG truscees. At present we have
seven trustees holding office. There have been no changes in the trustees in thi5 year, but we do need to
attract new members as we all grow older. This is to be drscussed again at the AGM.
In 2025126 we have responsibiliry for the maintenance of two paths. The Three Distilleries path. shor¢ly to
be renamed a5 the Four Distilleries path when the Porcnatruin Distillery comes into operation, from Port
Ellen to Ardbeg. and the Loehindaal Way which joins the villages of Bruichladdich and Port Charlotte. To
maintain these paths, we have engaged with a local contractor who will continue co cut back undergrowth
and clear grass where this is 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 when the verge was Cut through and allowed flood Nfdter to
cascade onto the path surface causing severe erosion of che path 2nd lifting ? large area of the top surface.
The repairs took a long time to arrange due to winter ￿MperatureS and lack of manpower but were
eventually complered in the summer.
The housing development by West Highland Homes. {A&B C 2nd the Scottish Government) at the Port
Charlocte end of the Lochindaal Way is nearly completed and we understand that occupancy of the new
home5 will happen as soon as road ma￿rIal is supplied to surface the roads in the development. It is still
unclear as to what the plan is for the Lochindaal Way where it rejoins che pavements in Port Charlotte, but
we understand thar some 50rr of chicane system will be installed to avoid speedy cyclists from joining the
pavements or carriageway. The contrattors haye also stated Ihat they will reinstall the path signs and dog
waste bag dispenser when the work5 are completed.
At the end of January 2026. we received the excellent news that we have been allocated fijnding to start the
pathvoy from Bowmore to Bridgend and specifically Ihe section from Beech Avenue to Kilarrow House.
Although we are still Nfditing for the fvnding in writing we have engaged with a local contractor and he has
started the work. This small secuon has to be completed by 3 1st March in order ro qualify for the funding in
this financial year but will put us in a very good position for future funding.
We have also been given full planning permissior¢ for the remainder of the path to Bridgend.

lslay Community Access Group
Trustees, Annual Report (continued)
Year ended 31 January 2026
Financial review
It is policy of the Charity that unrestricted funds which have not been designated for a specific use
should be maifttsined at a level equivalent to between three and six month's expenditure. The Trustees
considers that reserves at his level will ensure thac 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 raised. This level of reserves has been maintained throughout the year.
The organisation generated total income of £14.430 12025 - £77.791} of which £10.799 12025
£13,802) was unrestritted and £3,631 (2025 - £63.9891 Wds restricted. Total expenditure was £10,380
12025 - £72,983) of which £6.749 {2025 . £8.994) was unrestricted and £3,631 {2025 £63.989) was
restrictsd. As a resul¢ the charity generated an overall surplus of £4,05012025 - £4.8081 and made a
surplus on unrestricted funds of £4.05012025 - £4,808) and a surplusl deficit of £nil 12025 - £nil) on
restritted activities. To(al funds at the year-end were £53,405 12025 - £49,355}, £53,405 12025
£49,355 including £20.000 designated) were unrestricted and £nil (2025, £nil) were unrestricted.
Principle funding sources in the year were donations from rhe donation boxes and local businesse5 to
maintain the existing paths and grants from Argyll & Bute Council for maintenance and planning of the
Bowmore to Bridgend path.
The Trustees have considered the most appropriate policy for investing funds 2nd ha$ found that short
to medium term investment of funds should be held in a mixture of current accounts.
Plans for future periods
In 2026 we will aim to continue our rnainten3nce of Ehe two existing paths. the Four Distilleries path
and the Lochindaal Way. using our local ¢ontractor and raising funding from the distilleries and other
businesses on the Island. We will also continue with our pathway from Bowmore to Bridger)d and
hope to secure funding for Ihe sectyon as far as the Gaelic College in 2026. The next section of pathway
will be the Bridgend to Port Askaig section and while this is less channelling in of SSSI etc ir will
require a deal of cooperation with various landowners.
In 2023 V￿ 5tarced the process of applying to become a SCIO however the application has been
rejected as our constitution does not meet with the requirements of OSCR. We have drafted a new
constitution in line with the SCIO guidance, and this will be agreed at the AGM in April 2026. Once
we have achieved our SCIO status we will deyelop a new land agreement.
The trustees, annual report was approved on 24 March 1026 and signed on behalf of the board of
trustees by-
erts
Captain J Dob50n
Trustee
Trustee

Islay Community Acces5 Group
Independent Examiner's Report to the Twstees of Islay Community Access Group
Year ended 31 January 2026
I report to the trustees on my examination of the financial statements of Islay Communiry Access
Group I'the chariry,) for the year ended 31 January 2026.
Responsibilities and basls of report
As Ihe trustees of the charity. you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities and Trus￿ Investment (Scotland) Act 2005 (the
'2005 Acc,) and the Charities Accounts (Scotlandl Regulations 2006 (as amended). You are sat15fied
that your charity 15 not required by charity law to be audited and have chosen Ins￿&d to have an
independent examination.
l ￿pOrt in respect of my examination of the charity's financial statements as carried out under section
44111{c) of the 2005 Act. In carrying out my examination I have followed the requirements of
Regulation I l of the Charities Accounts {Scotland} Regulations 2006 (as amended).
Independent examiner's statement
Since the charity has prepared its accounts on an accruals basis your examiner must be a member of
a body listed in Regulation I112} of the Charities Accounts (Scotland) Regulations 2006 (as amended).
I can confirm that l am qualified to under¢ake the examination beca¢Jse l am a registered member of
the Institute of Chartered Accountants in England and Wales IICAEWI which is one of the listed
bodies.
I have completed my examination. I confirm that no matters have come to my attention giving me
cause to believe that in any material respe
accounting records were not kept as required by section 44{1}la) ol the 2005 Att and
Regulation 4 of the Charities Accounts (Scocland) Regulations 2006 las amended)., or
rhe financial statements do not accord with those records.. or
the financial statements do not comply with the accounting requirements of Regulacion 8 of
the Charities Accounts (Scotlandl Regulations 2006 (as amended).
I have no concern5 and have come across no other matters in connettion with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
David McGregor CA
Independent Examiner
Simmers & Co. Chartered Accountants
Albany Chambers
Albany Street
Oban
Argyll
PA34 4AL

Islay Community Access Group
Statement of Financial Activities
Year ended 31 January 2026
Unrestricted Restricted
funds
funds
2026
2025
Total funds Total fund5
Note
Income and endowments
Donarions and legacies
Charitable activities
Investment income
10,002
3.631
13,633
64,631
13,160
797
797
Total income
10,799
3.631
14.430
77.791
Expenditure
Expenditure on charit3ble activities
6.749
3.631
10,380
72,983
Total expenditure
6.749
3,631
10.380
n.983
Net income and net movement in
funds
4.050
4,050
4,808
Reconciliation of funds
Total funds brought forward
49.355
49,355
44.547
Total funds carried forward
53,405
53,405
49,356
The 5tatemenc of financial attivities includes all gains and 105ses recognised in the year.
All income and expenditure derive from continLting activities.
The notes on pages 9 to 16 form part of these financial statements.

Islay Community Access Group
Statement of Financial Position
Year ended 31 January 2026
2026
2025
Fixed assets
Tangible fixed assets
Note
13
1.125
1.405
Current assets
Debtors
Cash at bank and in hand
14
98
56,283
98
48,514
56.381
48.612
Creditor5: amounts falling due within one year
Net current assets
4,101
662
52,280
47,950
Total assets less current liabilities
53,405
49,355
Net a55ets
53,405
49.355
Funds of the charity
Unrestricted funds
53,405
49.356
Total charity funds
16
53,405
49,356
These financial Statements were approved by the board of trustees and authorised for issue on 24
March 2026. and are signed on behalf of the board by..
MrG
Trustee
Captain J Dobson
Trusree
The notes on pages 9 to 16 form part of these financial statements.

Islay Community Access Group
Notes to the Financial Statements
Year ended 31 January 2026
General information
The charity is a public benefit entity and a registered chariry in Scotland and is unincorporated.
The address of the principal office is Lochindaal House, Port Charlotte, Isle of lslay, PA48 7UD.
Ststement of compliance
These financial statements have been prepared in compliance with FRS 102. 'The Financial
Fieporting Standard applicable in the UK and the Republic of Ireland,. the Staternent of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial ReporEing Standard applicable in the UK and Republic of Ireland {FRS 102} (Charities
SORP (FRS 1021} and the Charities and Trustee Investment (Scotland) Act 2005 and the Chariry
Accounts {Scotlandl Regularions 2006 las amended).
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical c05r basis. a5 modified by the
revaluation of certain financial a55ets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which 1$ the functional currency of the entity.
Going concem
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 requires managemeni co make judgements, estimates
and assumptions thaE affect the amount5 reported. These estimates and judgements are
continually reviewed and are based on experience and other factors, including expettat10115 of
future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future projett
or commitment.
Restricred funds are subjected to restricrions on their expenditure declared by the donor or
through the terms of an appeal and fall into one of two sub-classe5- restricted income funds or
endowment funds.

Islay Community Access Group
Notes to the Financial Statement5 (continued)
Year ended 31 January 2026
Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity.. it is probable that the economic benefits associaced with the transaction
will flow to the charity and the amounr can be reliably measured. The following specifie policies
are applied to particular categories of income..
income from donation5 or grants is recognised when there is evidence of entitlement to the
gifL receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably. in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if che value can be reliably measured. No amounrs are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestrlc￿d funds unless there is a contrattual
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 liabiliry is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of financial
activitie5 to which it relates..
expenditure on raising funds includes the costs of all fundraising acrivities, events. non-
charitable trading ac¢iYities. and Ihe sale of donated g¢)ods.
expenditure on charitable actiyities includes all cosrs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiarie5, including those
support costs and costs relating to the governance of the charity apportioned to charirable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charirable attivities.
AII costs are allocated to expenditure categories refieccing the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the attivities they contribute to on a reasonable. justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded ai cost and subsequently stated at cost less any accvmulated
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded
at the fair value at the date of revaluation less any subsequenE accumulated depreciation 2nd
subsequent accumulated impairment losses.

Islay Community Access Group
Notes to the Financial Statements (Continued)
Year ended 31 January 2026
Accounting policies (continued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a result of a revaluation. is recognised in other
recognised gains and losses, unless li reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial attivities. A decrease in Ihe carrying
amount of an asset as a result of revaluation. is recogni5ed in other recognised ￿1n5 and losses,
except to which it offset5 any previous revaluation gin. in which case the loss is shown within
other recognised gains arsd losse5 on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, le55 irs residual
value, over the useful economic life of that asset as follows..
Plant and machinery
Fixtures and fittings
20% reducing balance
20Yo reducing balance
Impairment of fixed assets
The Irustees review the assets values at each year end date and consider whether impairment
provisions are required.
Financial instruments
A financial asset or a financial liability is recogni5ed only when the charity becomes a party to the
contrattual provisions of the instrumenL
Basic financial instruments are initially recognised at the amoLbnt receivable or payable including
any related transaction costs.
Current 355ets and current liabilities are subsequently measured at the cash or oiher
cor¢sideration expected to be paid or received and not discounted.
Financial assets that are measured ai cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment1055 is recognised under the appropriate heading in the statrment of financial activities
in which the initial gain was recognised.
Any reversals of impairment are recognised immediately. 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 noi previously been recognised.

Islay Community Access Group
Notes to the Financial Statements (continued)
Year ended 31 January 2026
Donations and legacies
Unrestricted Restricted Total Funds
Funds
Funds
2026
Donations
Donations
10.002
10,002
Grants
Grants. receivable
3.631
3.631
10,002
3,631
13,633
Unrestricted
Funds
Restricted Toral Funds
Funds
2025
Donat•on$
Donations
642
Grants
Grants, receivable
63,989
63.989
642
63,989
64,631
Charitable activitles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2026
Funds
2025
Other income from charitable
activities
13,160
13.160
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2026
Fund5
2025
Bank interest received
797
797

Islay Community Access Group
Notes to the Financial Statements (continued)
Year ended 31 January 2026
Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds
Funds
2026
Paths maintenance and development
Support costs
6,130
619
3.631
9,761
619
6,749
3,631
10.380
Un￿strIcted Re5tricced Total Funds
Funds
Funds
2025
Attiviry type I
Support costs
8.520
473
63,989
72,509
474
8.993
63.989
72,983
Expenditure on charitable activities by activity type
Activities
undertaken
direttly
Support Total funds
costs
2026
Total fund
2025
A5 above
Governance costs
9.761
9.761
619
72,509
474
619
9,761
619
10,380
72.983
Net income
Net income is stated after chargingl(crediiingl-
2026
2025
Depreciation of tangible fixed assets
280
351
l O. Independent examination fees
2026
2025
Fees payable to the independent examiner for-
Independent examination of the financial statements
630
662

Islay Community Access Group
Note$ to the Financial Statements (contlnued)
Year ended 31 January 2026
I l. Staff costs
The average head counc of employees during the year ￿a$ Nil (2025.. Nil).
No employee received employee benefits of more chan £60.000 during the year12025.. Nill.
12. Trustee remuneration and expenses
No remuneration or other benefits Irom employment with the chariry or a related entity ¥vere
received by any of the trusiees.
13. Tangible fixed assets
Plant and Fixtures and
machinery
fitting5
Total
Cost
At l February 2025 and 31 January 2026
Depreciation
At l February 2025
Charge for the year
2.153
7.243
9.396
1.921
46
6,070
234
7,991
280
At 31 January 2026
1,967
6,304
8,271
Carrylng amount
At 31 January 2026
186
939
1.125
At 31 January 2025
232
1,173
1,405
14. Debtors
2026
2025
Prepayments and accrued income
98
98
15. Creditors: amounts falling due within one year
2026
2025
Accruals and deferred income
4.101
662

Islay Community Access Group
Note5 to the Financial Statements (continued)
Year ended 31 January 2026
16. Analysis of charitable funds
Unrestricted funds
At
l February 1025 Income Expenditure 31 January 2026
29.355 10,799
{6,749)
33,405
20.000
20,000
General funds
Designated Fund
49,355 10.799
16.7491
53,405
At
l February 2024
Income Expenditure 31 January 2025
29,356
20,000
General funds
Designated Fund
24.547
20.000
13,802
18.993)
44,547
13.802
(8,993}
49,356
Within unrestricted funds the trustees have designated the sum of £20,000 to be held to fund
repairs to the pachs as required
Restricted funds
At
l February 2025 Income Expenditure 31 January 2026
3,631
13.6311
Restricted Fund Path development
At
l February 2024 Income Expenditure 31 January 2025
63,989
{63,989)
Restricted Fund Path development
Parh development
funding was received from Argyll & Bute Council to continue the
development of a path from Bowmore to Bridgend.

151ay Community Access Group
Notes to the Financial Statements (continued)
Year ended 31 January 2026
17. Analysis of net assets between funds
Unrestricod Total Funds
Funds
2026
Tangible fixed assets
Current a55ets
Creditors less than l year
1.125
56.381
14.101)
1,125
56,381
{4,101)
Net assets
53,405
53.405
Unrestricted Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than l year
1,405
48.612
16621
1,405
48,612
(662)
Net assets
49,355
49.355
16