REGISTERED COMPANY NUMBER: SC323S49 (Scotlandl REGISYERED CHARITY NUMBER: SC38296 Re ort of the Tnrptse8 ond Unaudliod Flnanclal Ststsmgnls End8d 30 ber CommunSll•¥ Llm Llmtted b Gua Com Ld18Y Pthms Llmltsd Chart•red Amnt 28 Presctht Street HalSfax W85tYortshlre HX12LG
Contents of the TEnd temen Paue Report0f¢Trute Ind•ptndtnlExamln•rfs R•port Stafementof Flnanclal Actlvltl8B Balance Sheet Notss to the FInancl StatomBn14 to 14 Lwed Statementof Flnanthl Actlvltle8 15
Prioi'commllnities iimit¢d tb¢ Trustto for the Year Ended 30 S¢ embel'2 Tha tru61ees gie 8180 dlre¢Xors ofthe lty foT Ihe ppe9 ol Ihe Comp185 Act 21XJ6, F¥esent thalr rwt the ffnancw statements ol Ihe dTÉrity for the tar ended 30 September 2025. The trust8e5 h8ve adop provis10 of Aruntir and Reportirva by chari5.. StateThenl of Re(t)mgnded pr8 appllcable to chMriUe5 PtEparing Ihg acuunts ac{))rdan bylth Repcdro Stanthtd ¥JpJvNe UK arKI Republic of It8land IFRS 102) lèffectiV8 1 January 20191. OBJECTWES AND A¢TWITIES Objectives and alms Th& obj8Cts of th• charity 8r8 to rther th& thncerrtenl of eduthn of thè WI1¢ in matters rthlkng to Inanri managemeni8ryJ responsbility, savings and d8tstuntr. To athle this objeca, the charity s818 tri.. i. To enrg$ Sntrea8al memkwhip of cr8dit unlons by fomiul8tsTrJ a prcJrwnme d e(Jc4tbn, pretbrkS 8+KI ks. ii. To erb to (knkjp and vnpn)ve thek sknls in mwaglro Ihelr L)wn finan thKugh rromboT6hLD of a rrpdit unlon. . To peop10 darTry th8 benefits ofrn8mber8hlp to a credft uriw. r4. To eltily prcffloie lh8 88ryus of aBdtt LfftIcS by spealirg to groLPa VAthin ts lcd (nInlIty are most offin81 hdp v. To krnote Ihe benefiisolLYedt un>Th MerShiP to Inartkglty 8xduded gwApswlhni lh8 local CJJnvnunty. To WluC10ngoIn rn8rk8l re8e8rch th6 ffflarKkql nee(ts in ts l)caltommunWI Th8 slrategle5 employed to athwo Ilk ctharltys objectl¥es ATO to grAwnate r8BeN66 by fund rdslng and then uging th888 fund$ to achkw the ch8ThV8 obS8ctlw. Refece h85 b8en made to thè gLth cld Crfty Comnlssknn mOr81 gutdanc¢ on wbllc Ln6fft vhn ¥8Vi&4iry th& aim5 8rKI objeVe$ aTrJ (n plsnniro Ih8 ch8ritys fuluTe #ctMtig3. In partkn19r the trustees con8idw planned aetknttes 11 contributeto the glms end o*'e¢b¥es have sel. 8lunfflcanta¢llvlll•s The charity has used t1 tknation8 and grants rncelved ts) fd an tyoyee has acbj as a $fthwls ty>c(dlnator k) assist in edwatitin TOting to finondal managem8nt. STRATEGIC REPORT Aehrevamonts and perfonnance Charltab19 actlvttl During the ye6r thè charty has fithds wlith are kj b& used b Ilxid Is oble¢tivos 018ducaticn kn respoct nancial management ty tin1•rj to 10Y a sd)1? ry)thknotor to 8ssis1 h 8du¢2tl)n relthg tr) ffinanda Ment . P4ge I
Yior Communlties Limited rt oltheThiste foi. the YearE ed 30 Se ternlJer2025 STRATEGIC REPORT Flnan¢lal revtow Flnanclal po4lUon Durlng y8ar the charity has recelved grants 01 £5000 from Ihe Jewrt Fund kn Soclal Ju$l to asslst vrith thp cost5 ol the srhoolB co-ordinator to pr¢)mote the Credit Unn proiect ror A pwb)d of srx monlh5. ThiB tÉen treatsd as a r8stiicted fvnd 8nd th8 nyMi88 r8C81¥l ha¥e all t8n expwKlod durry perfod oltheBe a(¥xAJntg. A grant 01 £3,000 was reedved from th8 BrA)St smaR gran¢8 Jnd l a psrtn8r5hip ten SIV Chil¢en's app&, Comlc Rdief and the Ccqrs FoundatiDnl.This was lo A$t wlh Ih8 CO8ts of thÈ Jur¥or Squ6rtEts 5chod progTrmrno aNI ha atso tren treated as a restr Ag8ln 1 re£4v6d have n eXFdd durlng Ihe perirxl of these aco)unls. In Ihg prewous year wre hvo grarts RL8rtson Trust to £29)O, £SCKS h respect ol cost increa8K aTrJ £2000 frc•n the RobartsoTrTJust"W99 grants'yund. Bothgrants re unr6Strlcte¢S. In 21Y23 there was a grant from Lolhk?n Cwnc41 Ld8r Fund of £1430 This was a resffi¢tsd fvnd ar]d Vd5 lor the wrcha58 of rc))mp1er equlpmentThi5 grsnt 15 bEg WTNten off In lkne th depredalvjn on those ith8 purth8 wlih the60 ld$. There h8V8 been {brtiOnS from Caladonti Credrt Unlrm Ihl$ year 01 £11Iy28 12024 £9246} and no other donati¢ rer2l¥ecl In eilhEr. Tho main eXperture has been on ts wag88 pa b the sclwJLIs efyQrdtOr tther %ilh other admlnL8tratNe expenses indudng promofjonal mater1&. Total experwJrtur8 forlhe yearwnounied to £12574 12024 £120431. TIy5 ha5 Ulled In an exct53 of Incorr overexwditura 01£84S512024 defic&01c1)Mts ov8rexpeTrJiture of£2g61. Princlpal fundlng 80urc The primpal fundiThJ 8ouro$ aregranlg at¥J dLatic& R•8&Tve8 poIItty chariW5 Fc4i¢y Is io expernl th8 majority the In¢xYng recefvgJ on ns thadtable 014edFv6s a1 not holj la¥gg rosoive5. Th reservos held at Ihe end of the year wrre £6343 12024 neg8Ive £1121.Thls cortsi8ted ol unresth"(tsd re$8Nas of£577112024 rgatiV& £970) aNI reslrlctad of£57212024 £ 8581. Free re68iveswem £5771 12024 natIve £970) The reslrkted fund now in aeeJyJn¢s 8t Ihe year er late£l to a gtant fpcew8d in 2023 of £1430 knm the W88t Lothlan tJnu1 Leader Flmd for th8 wrthase of equprrrtThe grant been used to buy a new laptop computer.Th8 wanl is tsng Wrttten off In Ilna dwreaaIn thal I 8nd thds at £57212024 £6581 at lh8 y8 end. Gtsing roncorn Thg truslegs h#v8 ConseI F)Bttion ward1 90in9 ¢>Jncem .Th8 tNstee$ hove Iwked et fwasts mI &re saIbfd that the charity will have fjmds to continue to operate 86 a go[ COnr. Th2y have rttVed assurarS from the board of the Cdedcfik8n Credt Union that tY Ver any costs In the pSd n exc88s or nd1ruldc&Ilons reLVe ar¥J 80 Ihg tharfty I11 have thquat8 re8oU8 to rA)ntinue ts) (4>8raie for ts foreseeable rtur¢.Addllon gr8nt fundlro l& belng scught 8fKI kn gthlllon expeThJiture 11 not aulhoriwl unless 5ufficK8nt fund5 8r8 in Ha¢e.For these reasons Ihe tsu5t8e5 continue to ad¢W Itr goiry Cor8 b8515 for th8 preparalk)n of thesa finaKlal 5tstements. Prlnclpal rtsk8 And un¢ert•lntle8 ThE tru5te8s have a duty to klenlfy and IhB risks to thty 1$ yposed and to 0514)IBh syst8m¥ trJ mlllgate Ihose rlsks. Intemal rfsks arè mlnSmi8ed by the [MeMentat of p[0dUrB for th8 8uthorfsation of au Ir8nsacJon8 and prqects and to enswg C(mp1w legLI¢3rt. Extemal risks r8lak largety to lunding as 8 resutt of the eCon1C dinate Ur¥d in di1fKttrES In the tharity 5UPPOrtirvJ its projects espoualty lh8 r8csni d¢Mnturn in lh& •corthiy charlty h85 SoLt to mknlmbe thefje rfsks with ts gsslstancé of grants 8ThY by not committbvJ to fu[11vj pr4 unknB 8ufficlent re80urc8s are kn 8¢e 118150 ILNJk to derSIty fund ilyequired. The proureS are peri1%1 to ensure tw sdll me•t Iho napd5 oflhe tharty. Futuro plan8 The charbty continue to oThnUe to frjnd an employFo Atho work wfth scho(As to aS8t In edu¢JlSon leran9 10 n8n¢ial manag8Thnt.. Thg trusths will alw look to obtoSn fundr#J from dher lo Contin thb chatlty¥ wotk for Ihg forogeeable luiure. Pa8e2
PtrloTCommunilie5 Llrnlted Re rt of the ThistetB lorthe Year Knded 30 S¢ ¢Tnber 2025 STRUCTURE. GOVERNAN¢e AND MANAGE%IENf Govemlng do¢um•nt The charlty is a company Inth(I by guaratrtee. [pOrated on 11th May 2(KJ7, reg&iet8d number S23549 arx glsiered as a charity on 1st June 2017. The company waB establL%hed by a MeMOranm ol ABsoda¥on hlth est8Nished the ol¥"ects and pDwers of Iimit¥J comp8fiy and 18 govemed by rfs Artict8s of A8soci8tK)Tr. In th8 evenl of Ihecompany l[]g up lh9 merrthr$ 8re iequiledto cofttrknute atnount Th)tox(xethg £1. RetnJltm¢nt and appolnlment of n•wtr¥Jst•es To become a twstee ol Ihe tharity you tnust dBli¥pr to th8 corryany gn app1ka1 lor m8mb8rship. No r80 Can bewrr 8 trusie8 untess they aFPr9 by ts Cwncl of Manag8ffTht There wo thr thItc(GItsU$tee5 and noextsmal trnBle88. OryAnl8atlvMI itrutturè The charity i8 run by Coundl of manapnent accetrfthg tts ol ts Ccmterry me 8U dedsions teg8rdir¥J 51rategic rnatteTS ar endlTe. Indudkjn and traknlnp of n0wtru6ts•8 A 11 Inducling aThJ trainirvj InJsie83 has ten 8ThJ training ¥95¥)ro wll te given to w truslee¥ lo farrilla thomse with the tharity 5nd th8lr Obligati$. Key management mYent Aeath)n of$toff is governpAI ty mathet rntos. Rdat¢d parti The twst88s of Il 811 rdaknJ pathg are 8180 all dlr8(Iof8 of C8kgthnkn Cr8dSt Union Lkn)Ited )n3J £11026 I224 £9246) to the carity during the ye&r.The Credit Union a150 chorged them 8 £10 memt&shlp fee In both the ¢utrent and premol years.The charity receivgd a div#J8nd from tha Cradit Union of £112024 £1). No rnonknawère b CaK8donlan Unlon atthe yeor end (2024 nill. REFERENCE AND ADMINISTRATIVE DETAILS R¢glst•red Company SC323549 IScollaThJl R9g1ster1 Chorfty number SC38295 Rggl$l¢r•d offlcg 2A Sh1 Walk mondbank C•ntr• rusto EH54 5EH Yriwtee8 Mr8 N MaoJillivray WYhom50n B Hudson Ir8siqn8d 23,4.26) J H Mcclay lapp)inted 23.4.28} Company Socrgtsry Ms J Snrfth IndepBndent EYrnIn0r Da C Adams LiTh1Y Adams knmited Chartar&lAccwntanLs 28 Pres(a)tt $et Hallfax West Yorkshwo X12LG
Prioi. Commu]Ji les Umited i of the T Steeg forth•Yefir Endéd 30 Se tembei'21llS REFERENCE ANDADMINISTRATIVE DEfAILS Credtt Union Cal8dDnlan Cr£(fit Unlon 2A Shrel W81k Almondsb9nk Centre Graigshill LlviThJslon EH54 5EH STATEMENTOF TRUSTEES. RESPONSIBILITIES trustees Ivtho are also the dir8Ctors of Prior COMMltIeS knmited for the wrFQ588 of MpanY lawl a¥8 rB5ponslb18 lor prgpsring th8 Report of th9 Twstses and th8 fin8n(Aal statemenb in aCCo¥dan wlh aw4rc814e Jw aTrJ United Kingdorn Actountirg S18rK18rds IUnit8d Kirgthrn Gewally Accepted A(xJxJnbno Prod1. Crynpany law reqts5 InJsts8s to prere fin8nrial State fcf each fiTran¢lal year. Ur¥J8r Ihal law, the Injsteeg have oleLed to w8pare the $18tements in aCcOrdar hth UnNed KInJL Ggngralty knc¢ktsJ Accounting Pr8Ctir (United nlrn Accounbnu Stsndatds 8nd applicatrAg lawl. UNJer (x)mpany low the trust•t# rnU8t nc approve thè finArKA81 slaknerts they are satsfie(I Ihat they gwe a tru8 and fair w6w ol tho 8t81e of alfairs of Ihe charitable (x)mpany and of th8 Irici)ming resoLKC8S and irAUon ol resoLrn. including the Incorno and expwditure, of the Chants9 company for tho1 perknd. In weparir¥J thosè finÉncJal St8t8rn8nts. the tNsiees are roqulred to sekct suitsble a(t(KJnbrvJ polia85 snd tn appty Ihem consl$tanUy', the methods and prlncytes In the Crille$ SORP., mako ju<ernenls and 8stsma185 thatare reasonabfa and prudent., eP8re the finanrial Btatements c the conc8m b861$ unless it is inapprcptsto to preswne that the charltqUe companYwl continue in bu51ness. Th8 trusiaes are rgspon8iblg for ke8pno prOr 8¢0)Unl rerdS lch di5do8e wth rea8 8CCL¥ary al any m8 the findts1 po8ltlon ol tt)e charitat48 ojrfflpgny arKI to enab th8m lo ensurb that the finand81 slatsmaTrts ojnpl with the Ccrnpanies Act 2006. TW are afso resyJn5ibl& for saf8guardSng the asse of th7rItab conw8ny 8fKI her fortaking t9850n8b steps forthè end detection of fraud otr Ie9L9nthe. This t8POrt h88 been prepared in rd81 with the swial provtsl¢Jn5 of Part 15 ol tho CCMpaes ALI 2(Ke reloll to ¥nall companie5. R•port of the Irustses diTectorg, . alin a rateg[C rBwrL ffjproved by order of thg boanl of Iru5te8S. 88 Ihe wmpany d s&3ned on th8 b08rd's behdlty. MrsNMa Page 4
nde iident E e Trustees of l ¥eport M the a(thunts for Ih8y8ar 8nd8d 30 S8pknber2025 set oulon pagas six to f¢urtoèn. R•$pectlve re8pon$lblllUe8 of trustees ond examlrnT The charity's trustees arg resp)nsa)k for Ihe weparation ol IhB accounts th acccrtan¢e wrfh Ilp tgrms ol the ¢hailb86 and Truste8 Investmonl (St) Acl 2rK>5 the Ch&rities ACcntS IS¢olandl Reguktions 2006 las amered). th8rity5 trusta88 rxJnsKkf Ih8t requlrement ol Regulat 1011llal lo Icl of the AcccAJns Ragthations doe8 not appty. It is my resp811 xlity to ex8min8 the acrA)unts 8$ requk6d unc16r Sod(on 441111¢) of Ad 10 5t2tg whath8r wticuL8r matters have o)me to my attentlon. Ba81s ol Independent ex8Mlnèf$ r•pDrt &X8rninatDn was out in with RagUtitin 11 of the Charftles AcL))unt$ Iscouandl Regula1bns 20. An examillatK)n thd18s 8 revvw of the 8ccounkn'Tra reGotd5 kept by the charity a compallson of Ihe accounts prtntsd with those recoTds. M also tr)cJwJes conslderation of any uSual itgms or disc4osure$ in the amnts, and seeking explanats"LS frn you a& InJ8lees &)ncemin9 any $uth [nait9. The FXoLdur85 urx18rtaken do nol provJe all th8 evIJ8n Ihat wLwlJ t rw]ulrwJ in On audi( a[ cons8quenYy l (tr) expr98s an audit (ylnm on the view oiven by tho actounts. Indep8ndon¢ 9¥2mlngV$ 4tat•mont In t1)nnln$1h my eKaw4natKJn, matter has ecmeto my attenOn'. 111 l¢kn gNes me Tr8$onat4e cause lo bell thal In any material t85PgL, Ihg wuirgmgrts keep aeeountiro records in accordance with Section 4q1118l of the 2005 Ad 8TrJ Regu18tion 4 of Ihe 2006 Armjnls Regulaltons., aThJ to Ptepwe accounts records and LD COErWy wlth Regulatlon 8 of ts 20 Accounts Regulatfons IVa not been met.. or I towhlth, kn my 0on, attentjon 61(1 te dravm In Inlar to gn8t a kwer under6tsrnling ofthe actounts to t red. l am Indep6ont of th6 d)artty In 8L%ordant8 wth th8 8thlc81 requlrements that rebvant to my Indapondant 13xamination of finan¢A81 statsments in the lJ<. indudlr¢ thtr FRC Elhkal St8fKl8rd, 8nd the proms10 8V8iIBtrA8 for small ent41res in ¢ir<stare5 as Set out in not8 15 to thanrial statsments, and I hav• fvlfill•d my ouwr 8lhical reSpolla$ In accorda£ requlremgnl& D8vid C Adams The Irtsilluts ofcharterad A¢(x)wrtants kn Eroland arKI Wales LM8yAdam9 Lknrted Chartered Accountsnts 28 Pl88rtt stet Halifax styorkshlre FLX12LG Page 5
ullltles L5mltt IAI AttivitTes gn liicome Exp.enditure Accouxt for the YeHI' EDded 30 Se tember20 eo 3th9.25 Total 30,924 Total funds Unrestri¢t¢d fund Re#ri¢t funds OME AND ENDOWMENT5 FROM Dona0 aNf leg8cre 11.028 B.000 19,028 11.746 InStmen1rne Total 11.029 8,000 19.029 11,747 EXPENDITURE ON Ch8rMabk 4¢tlvltlo8 Gener81 4.288 8,286 11674 11043 NET INCOMEI(EXPENDmiREI 6,741 12861 6A55 (2961 RECONCIUATION OF FUNDS Total fund8 brouthl fornard 1970) 11121 TOTAL FUNDS CARRIED FORWARD 5,771 572 6.343 (112) CONTINLNNG OPERATIONS All incn8 aTrJ has orben from c4)ntinuhig act0$. The notcsforn partofthe5¢ financtlll stat¢ments
munities ce Sheet tmbtr2 30 30.9.25 30.9.24 Totsl funds Untestricte nd Rostrieted furtds ruMd¥ Notes FIXED ASSETS Tanglbb 88sets 10 572 672 858 CURRENT ASSETS 433 6A73 433 6,373 Cash atbonk 606 Q806 CREDrroRS Amunts tslling lhI yg8r 12 {1.035) 11.0351 (970) NET¢URREMT ASSETSI(UABILITIESI 6.771 47n (970) TOTAL ASSETS LESS cuRRETr LIABIUTIES 5,771 872 (112) NET ASSEYSIILIABILITIESI 6,771 572 {112) FUNDS Unrestrlcted fuThSs Re$trict8d knd8 13 s.n1 (9701 TOTAL FiDs 11121 The tharlable entided to exemty.on fKm ufvyer Section 477 of the CcrieS 2Cth for t year eTrJ8d 30 septbar22s. The rnembers have Ml requlred ttparty to ct>tAin an audr( of its fin8rKial ststhents for th8 year en(knJ 30 8eptember2025 in accord8nc with S8dion 476 ofthe Cwyyes 2(Kl6. The trustees ¥cknThgO th8tT r8sponslbffllttes for IA) 8rK8uring that the ¢aritaNe ¢ornpony keeF6 a¢eJMmtiig records lh wth Secti3 386 387 of lh8 Companl&s Act 2006 and prepgriro finanraal s¢alwnents vthlch gfve a true and latr wow ol stats of affairs of the chatitabl0 company as at thg of eath finandal yBsr and of its surplus or drAt for each finanaol y8ar in wJrd8nce wth the requltements of Sections 394 and 395 whth othwwse comily with the rwuiretrwrt5 01 Compan5 Ad 21th relating to ffinandal statemEnts. so85 applicabb to thg dwritablg C4Jmpany. (bl These finala1 statemgnts hav8 been prepared In wfth Ihe prth)n$ Sp5A8 to cry8ni8s subrIt0 the smau companies wlmé. 8PPto¥td by th8 8Lwd ¢1 Trusleos aJKI authorisgj Iy 188 j.were sd on trohalfby.. N Margliv Tr not¢5 forn7 part of thesefinancial statements Pag¢7
Prloy CotnThullitits Litnited oteB to tht Flnfftjh forthe Year Ended 30 Se emb¢r 2025 ACCOUNTING POLICIES Ba81$ of prnparlng the flnanclal stat4n4nl8 Thg fjnanclal statwnenls of Ihe tharitsble (aynpany. which 15 8 wblic b8n8fft entity Jjnder FRS 12, have teen wepsr8d in accordance %ith tre Charilles SORP IFRS 11r21 'A¢Cowtg Reporting by Charities.. Staem8nt of Re¢rmrnende(I Practice gwIicae to charili8s proparfng accounts in ar£ar wSlh ts Final Repoffjng StarKlard 8pplkable In ts UK and RBpubJl¢ of Irejand IFRS 1021 {eflecM 1 January 20tg1'. Flnand41 Rwtirg S¢aTrJard 102 F4HnLyal RepNUrvJ Slandard applkable In the UK Bnd Repthlic of Irdanrf the Companth ALI 2006. ThE finamal stAiwnents have prep8r8d urKl8r ts hi8torical CAJStcLJn¥nn. In¢om• All Is wnlsed in Statement of FInancl Actswti88 onr£ th8 thadly tta6 entlmemgnt to the fvnds. It YObab Ihatth8 income wll be tpeaved lh8 amount be fflea5ud reli8bly. Grant Incone 15 mcogn15wJ the Corne expenditure acwjnl so as to maich ihem wlth th& experdlbfft lo which tlw aT8 intgnded to wrtributed cornpty %4ith any condths attachett to thesr recelpt. Expendlture LI8birit$ sr8 tgUJgnls as exFeNJliure 88 800n as IheTe B a bgal or t¥Jnthdve ObatiOn t1Mittl[J th8 tharity to that exp8n(Siture, ft ig wobBble th818 tralfer of e¢on<mitt nefits wll b8 f8quKed In Setement a the ¢unt tsf ¢)Uig81ion c8n be mèasured tBliaNy. Expsrnliture Is 8co)unted lor on an acctuals basls arKI has b8en classifi under Ikodlngs that agw8gBte all cfjst tdated lo thè tategcry. Vth8re costs camot iredy attrbuted to headlngs th8y hove been 8llek8ted to 8GINili8s on 8 baskry Q)nw8tent with the ust of resouth Tanglbl• flxod aEg•ts Deprerialion is provMled at lh8 Idkjwlng amual rates in tu wrile oll @ach a589t over its 88mated u8th1 ife. CL¥nwter gqvipmgnt 20% on ¢ost Taxauon Th8 charty l¥ exempt from torporAlon tax on tt8 th8rttabb Fund ae¢ounting Unre8tryEted fvnds rAn te usad acc1)rd8r tharilaNè ot¥ectiVÈ8 allhe dBvdion clthe bijstees. Restiict8(J fund8 Can otY be ed &)F partiojlar restrithd purposes Ihe obleds Df the ch8rity. Resfrirlor aris& w specffiedby the donor cf funds aro ra[ Icw psrtlcJJl8r r8stricd purpos&s. DeWLB of restrthl fund8 in the Th)te819 the acrxjurts. Pon8lon ¢o$ls and other po8t-rdlr8m8ntb•noflts Tho tharil8ble company operate5 a defid contrlbulbn pension 8th8m8. Conlributlo payaLYo to tharit8b pen%on scheme are charged to the Statement ol Flnonoal ActhwIs in Ihe porknd to whth Ilw r8late. Goln9 COnrn Th8 truste have wnsKlered IhB Frf)sltlon rgJ8rdlro eonom .Th6 trusts85 h8V8 looked at fowAsts aThJ are 8atisf that Ihe charity WAII h8ve Sufficnt ndS to continua to opernte as a g0Sng tsJnrn. Th8y h8¥e recelved sssurances fvom th8 trt)ard of Ihe CatedonSan Credit LlnioTh U)at Ihoy NMII Ltvar any costs In Ihe ln excess of fvndingldonaUon8 r£c8lv8d 80 th8 Larity WAI have adequ9te re80urcs to ¢xntinue to Okr£te for the foreseeable futuTe.Addillonal grant ftxwjlng b bwng sought and in ditn eXpendIbJ 11 not be authed unless sUffiCnI fid$ a In plE.For thesa r8ason& lh& truste86 ts)nb'nu8 to adopt the going conc*m b4$1s for th8 preparotkn of Ihp5e finarrial 8taiemenls. Flnan¢lil Instrnrnents The chwlly only ha5 ffnarrial a88ets and finanda It8blllbes of a kknd Ihal qual a5 bgslc finanaal h)strumènlB. S9$ic finondal kn1ti8lly tsLY)w188d al trartsactrjn vdue $ubwuèntly m8asur8d 8t ihelr 8Men1V1Ue. Poge o]rtitEued..
Prior FiL)ahdal Stitemenf h Year Ended 31J Se ternber DONATIONS AND LEGACIES 30.925 30.924 Donalcffls Gr8nts 11.028 8,000 9,246 2.500 19.020 11.746 A gronl of £5.OCKI wa5 Ied from th8 Jesu lu for scciql justits to asgst wth th8 Costs ol Ihe $cools co4(dlnafor lo promote thè Credtt Unlon proiecl for a p8md ol SIK mrmth8. This has been tred As a restrlcted nd and Ihe monies r1¥8 hav8 811 been expended In ihe p8riod of these ac A grant 01 £3,000 N8d frorn IhB Boost small granL% l a pathe[sp trtheen STV ChihYr8n's appBal. Ccmic Rdkf and the Ctsrfa FOUTKIl.Th Vfds to assfyt th8 ojsts of thjnior Squlrrets sthool programme In prethus year Ih8re wr8 urants re¢elth from th8 Rcberbrm Trusl 8mouth"NJ to £W in resp6rA of 01st of INiry and £2tXJO f lh8 ROts0n Trnst" W99 grants.. Both grants unr¥51rid&l. Th8 grant from Wesl Lothlan Counul Leader Fund of £1430 in 2023 was 0 restricled fijnd was for th8 rd)a$e ol newequlpm8ntThts grdnt b bel wrtt8n off in line wlh 1preG180Th on IhLEe INVESTMENT INCOME 30.9.25 30.9.24 DfvKlarvJs rocfvablo CHARITABLEAC7MTIES COSTS Svpwt e05ts {5ee Th)t¢ 5) Dit¢¢t Totals GEner&l 11,484 IW90 12,574 SUPPORT COSTS Genernl 1,090 Pa8% 9 continued...
rlor Communities Lirnited e Finfineil StA e Ye#i' entS- embet'2025 ed30Se SUPPORT COSTS-continued Support costs, IndEd in the above, are as folbJw8.' Govemancè co¥ts 89.2$ 30.924 Totsl aciivi¢i¢s Gen¢rnl AccountarKy Ind¢pellt Eyomination 457 633 330 659 1.090 989 NET INCOMEI(EXPEND17URE) Nèt incom?Ilexp8rxlitur81 is stat£d after th¥gin{Cr8d[[YJl.' .926 30.924 DeplatiOn. owned assets TRUSTEES. REMUNERATION AND BENEFITS There hvre no trustees. reration or cth?r be[fitS fDr lh8 year ended 30 Septsmber 2025 for lh8 year ended 30 SgPt8rnber 2024. Trust. expem There w8r8 no trtea, 8xpnse8 paid th8 year ended 30 Septsmber 2025 nor frf the year erpjed ) SeplemtrAqr 224. STAFF COSTS 30.9.26 30.9.24 Wage5 aThJ salari8s Other penwn costs 9,104 86 8.455 67 9.1B9 8522 The avor•3e monthty numberolempluy88s durfng th8 yearwas as fr)11 31x926 30.924 Schc4)Is cmrdinak No ampwag rec•W wnoKtments In oxc88 01£60,IJ Page 10
Prior mtsn ited o tILe the Yer tmber ¢OMPAK4TIVES FOR THE STAYEMEKf OF FWANCIALACTMfiES Unresttided fi]nd Rrstricd fijnds Total nd5 INCOME AND ENCrf)WMENTS FROhl Oopalions and legarAes 11.746 11,746 Inweslment In(x)m8 Total 11.747 11,747 ExpeNDITURE ON Charltabte acttvltF•s Gtnepdl 11,757 12.043 NEf INCOMEI(EXPENDrruREI 110) (28fj1 12961 RECONCLIATfoN OF FUNOS Total funds brought lorwa 1,144 TQTAL FUNDS ¢ARRIED FORWARD 1970} {1121 10. TANGIBLE FIXEDASSETS Co]nputer uipment COST At 1 CttoLwt2024 rd 30 SeptIber2026 1rt30 DEPRECIATION At 1 Odober2024 char ryear 612 At 30 Septenknsr 2025 NET BOOK VALUE At 30 Seplgmbw 2025 572 At 3) saptsrnbW24 SS8 11. DEBTORS: AMOUNTS FAWNG DUE IMTHIN ONE YEAR 3Q9.25 30.924 Prepayments 433 Page 11 cottunued...
ote5 to I InAntlAI StAte for tht y¢ai' Ended 30 Se ¢emb¢r2Q2 12. CREtXTORS.' AMOUNTS FALLING DUE IMTHIN ONE YEAR 30.9.25 3Q.9.24 Accwed e%pen5 1,035 970 11 PIOVEMENT IN FUNDS At movement io fvnd5 At 30.9.25 Unrg¥trlGted fund$ Gen8ra tunrl 19701 6.741 6.771 Re8trlcted funds IAÈs1 Lothlan Lea Fthd 12881 TOTAL FUNDS 11121 8,343 Ngt MOVnI in fd8, in¢lud$d In ts *rNe are 85 folbws.. Incoming resou¢$ Resourc& expEndEd Movement funds UnTwffi¢t•d fvnd$ Ggnora1 fvTrJ 11,029 14,2881 6.741 Restrlctod lunds West Lothlan Collncil Leader Fund Jesuit Fund for Sc¥>81 Jusotè Th8 Bco5t Sm811 Grgnts Fund 12861 15,ODOI 13,0001 (286} S.QDD 3.000 8.000 18,2861 {2861 TOTAL FUNDS 19,029 112,5741 6.466 Comp8rallv•8 for mov•mwtt In lund$ Net movement in Sjnds Al 1.10.23 At 30.9.24 Unrè8trlcted funds General ILThI I0) (io} 19701 Restrl¢ted funds West Lothian Counryl Leathr Fund 1.144 (2B6} TOTAL FUNDS 1296) 11121 Psge 12 continued...
PrIorCommu1te5 tArn Notes lo the nancial Stitements- contiTrued forthe Yelr Ended 30 St ember2025 13. MOVEMENT IN FUNDs-¢Onnu•d ComparalN8 not movament funds. induded In Ihe 8bDve are as folb)ws.' Jno)ming ResthJrce5 Mov¢rt)¢ht resources Unr8str1¢tod fund8 General fijnd 11,747 111,757) 1101 11•6trl¢tod fuwJ8 St Lothw Lgader FurKr (286) (288) TOTAL FUNDS 11.747 (72,043) 129SI A (ajrrentyear 12 months ar PJiDfy8ar 12 monlh8 ¢ned poshbM Is as f(lU.. Nd At 1.1023 At 30.9.25 UnYe$trlcted lunds General fwd 731 5.771 Re8trlctsd funds Wast L0thn Coundl Lea¢Yer Fw 1.144 {5721 672 TOTAL FUNDS 6,159 8,343 A eurrenl 12 monltro and prior year 12 rnonths comt4rt nBt mvemont in fuTrJ4 indud8d in Ihe ab are as folIc.. IrKorning RE50urcts ¢xpend Movement in funds Unrestrlcted fund8 General hjnd Z4775 (fje,045} 6,731 Ro8lrl¢t8d fund8 sl Lolhian ccXJll Leader Fund Jasull Fund for Sock81 Justi The Boost Smal Grants Fund 15721 {5,OLX)I I3,0? 15721 3.000 000 18,5721 15721 TOTAL FLs 30.776 P4,8171 6,159 R8slrirAed fvjnds Ircm tha IA¥st Lolhlsn Cwndl Lead8r Fwd reth to 9rants rocdv8d In rospgct of c4plt4 ltsm8 h are belw Illen off in Iln9 wlth (*redallon on those items Tke restri¢teLI frJnd fvom the J85uit fund Icf social ju$tKe was to asspsl th8 C0515 of th8 cl5 crdinator lo promot8th8 cred Unlon pmje¢t for a pertod of slx monlh $tr(cled fund from the Bc4)st sm911 grants l a parthershp batsveen STV chren¥ apwl, Comlc Relieland th8 Corr8 F¢yJndaUonl Vds to 855i5t with th8 CDsts of lh8 Junk)r Pquirrol$ school prOammO Pag¢ 13 continued...
Prloi. Communities iAmlted Notes tothe Flnlncifil tAtemeNts- eontthlled forthe YeArEnded 30 Se tember 2025 14. RELATED PARTY DJSCLt)SURES The trustees ol thg rarity at8 811 rlated partS and are gjso all dirr8 cl cadnIan Credrt Urion Ltrnftad whth donated £11,IJ28 12024 £9,2461 lo the tharlty duri lh9 ygar.The Gredll Union also th8g8d IfEm a £10 membership 18e in both the ¢urrent weMOUS years .The charity r8cthd 8 dNvJEnd from the Cr•ll UThon of £112W £11. No rnonieswer8 owirg to caonn Cre(S1 Urffon att yearend12024 nll). 15. NON INDEPENDENT EXAMINERS SERVICES In common vAth many olher of sizo a1 nolure, w8 LBe our indeFeNJent ex8mIrrS to epa and submlt retrjms to lh8 tsx and asslst tk8 wlth thè praparalton of fhg fnand81 stst0mts. Pag¢ 14
nor ommu mited DttllTled Sknte Atliviti 30.9.25 30.9.24 INCC4IE AND ENOOIWIENTS Lbnatlons and legacl Donatknns 11.028 9246 2.5(Kl 19.028 11,746 Invement Incorno tl"wdends reVatIe Total In¢omlng resour 19.029 11.747 EXPENDITURE Charrfuble a1VItI89 104 8,455 67 387 320 io 359 1,170 286 Pgrtsk)n$ Irygur Printing and ststk)nery almlnlstraOD fe88 Travel exn$85 Prom¢Jlional meterial ComputereqUepreC8 428 10 3rJ 1.194 11A84 11.054 8upport ¢o¥ts Gwornanco costs Accountancy lThlependènt Exonwwtv)n 457 633 330 659 1.090 Totsl re50urcLs expeThd 11574 12,043 lt Incom•ll8xpendilurel 6,455 {296) This p8g¢ d5 notfotrrL part ofthe statytory fmaThctal stattments Page IS