Trustees’ Annual Report
for the period:
1[st] January 2025 to 31[st] December 2025
The Trustees have pleasure in presenting their Report together with Receipts & Payments Accounts for the above-mentioned period .
Reference & Administrative Information
Charity Name: Lochalsh Youth Community Trust (LYCT)
Charity No:
SC040020
Address of Principal Office:
The Old Police Station, Isleornsay, Isle of Skye IV43 8QR
Trustees elected on or appointed after the AGM on 29[th] June 2021:
David Ashford (Co-opted)
Steven Boyle
Caroline Langlands
Martin MacDonald
Jill Mackenzie
Susan MacVicar
Amanda Soutter
Jonathan Supper
Structure Governance & Management
Constitution:
The Charity was incorporated as a Private Company Limited by Guarantee on 25th October 2008 and registered as such with OSCR on 7th November 2008. Then on 23[rd] May 2017, the Scottish Charity Register was updated to show that conversion to a Scottish Charitable Incorporated Organisation had taken place.
Appointment of Trustees:
The Board of Trustees, which endeavours to meet at least three times a year, consists of the Charity’s Trustees. Membership of the Board is open to all Members of the Charity. Trustees are elected at the Annual General Meeting. Under the SCIO Constitution, there must be a minimum of three and not more than ten elected Trustees who are Ordinary
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Members. The Trustees may co-opt a further three Trustees if they consider it would be in the interests of the Charity to do so.
Management:
The Trustees are responsible for the strategic direction and governance of the Charity whilst the day-to-day running of it is delegated to the Secretary.
Objectives & Activities
Charitable purposes:
These include benefiting the community of Lochalsh with the provision of recreational facilities and related activities. Whilst having a focus on education, citizenship and an awareness of the importance of the natural environment, a prime objective is to enhance young people’s prospects. Central to these endeavours is the running of the Lochalsh Youth Club in the Kyle Village Hall where a safe and secure meeting place is available for young people. There they can develop their own needs, thoughts and ideas free from the pressures of school and home.
Activities:
The Juniors Youth Club ran successfully between 18[th] January and 29[th] March. Unfortunately, the Seniors did not function at all because of a lack of appropriate staffing.
At a Board meeting on 18[th] August, the challenges of continuing with declining support for in LYCT’s activities were discussed extensively. In addition, disclosure requirements became a barrier to committing to opening the youth club in the winter months.
It was therefore decided that a ‘pause’ for a year or so should be instigated.
Apart from the independent well attended Rockman activity, there was no further action to report.
Approved by the Trustees and signed on their behalf by:
David Ashford Secretary 31st March 2026
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Lochalsh Youth Community Trust Scottish Charity Number SC040020
Independent examiner’s report to the Trustees on the unaudited accounts of Lochalsh Youth Community Trust.
I report on the accounts of the SCIO for the year ended 31st December 2025 which are set out on pages 4 to 7.
Respective responsibilities of Trustees and independent 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 of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
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 evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
-
1 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
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Marie McMillan Cert Acct (Open) Date: - 13th April 2026 Finance Manager Voluntary Action Lochaber An Drochaid, Claggan Road Fort William PH33 6PH
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Lochalsh Youth Community Trust Receipts and Payments Accounts For the year ended 31st December 2025 Scottish Charity Number SC040020
| Year to | Year to | Year to | Year to | |||||
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | |||||
| Unrestricted | Restricted | Total | Total | |||||
| £ | £ | £ | £ | |||||
| Receipts | Note | |||||||
| Grants and Donations | ||||||||
| Grants | 4 | - | - | - | 4,000 | |||
| Donations | 5 | 207 | - | 207 | 209 | |||
| Fundraising Activities | - | |||||||
| Youth Club | 195 | - | 195 | 367 | ||||
| Rokman | - | 154 | 154 | 115 | ||||
| Bank interest received | - | - | - | - | ||||
| Total Receipts | 402 | 154 | 556 | 4,691 | ||||
| Payments | ||||||||
| Charitable Activities | ||||||||
| Outdoor Activities | - | 720 | 720 | 815 | ||||
| Youth Outdoor Event | - | 4,620 | 4,620 | - | ||||
| HC - Fitness Training | - | - | - | 144 | ||||
| HC - Project Coordinator | - | - | - | 482 | ||||
| HC - Cooking Workshop / Supplies | - | - | - | 1,245 | ||||
| HC - Snacks | - | 589 | 589 | 285 | ||||
| HC - JYC Hall Rent | - | - | - | 60 | ||||
| HC - JYC Materials | - | 17 | 17 | 493 | ||||
| HC - Workshops (LHYCDI) | - | - | - | 248 | ||||
| Hall Hire | 346 | - | 346 | 443 | ||||
| Food & Drink Supplies | - | - | - | 76 | ||||
| Insurance / Memberships | 205 | - | 205 | 300 | ||||
| Postage / Stationary | - | - | - | 3 | ||||
| Website | 34 | - | 34 | 53 | ||||
| Excursions | - | - | - | 16 | ||||
| Sundries | 15 | - | 15 | 154 | ||||
| Governance Costs | ||||||||
| Independent Examination | 7 | 150 | - | 150 | - | |||
| Total Payments | 750 | 5,946 | 6,696 | 4,817 | ||||
| Surplus/(Deficit) for the year before transfers | (348) | (5,792) | (6,140) | (126) | ||||
| Transfers between funds | 6 | (74) | 74 | - | - | |||
| Surplus/(Deficit) for the year | (422) | (5,718) | (6,140) | (126) |
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Lochalsh Youth Community Trust Receipts and Payments Accounts For the year ended 31st December 2025 Scottish Charity Number SC040020
| Year to | Year to | Year to | Year to | ||
|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | ||
| Unrestricted | Restricted | Total | Total | ||
| £ | £ | £ | £ | ||
| Statement of Balances as at 31st December 2024 | |||||
| Opening cash at bank and in hand | 677 | 10,949 | 11,626 | 11,752 | |
| Add Income | 402 | 154 | 556 | 4,691 | |
| 1,079 | 11,103 | 12,182 | 16,443 | ||
| Less Expenditure | 750 | 5,946 | 6,696 | 4,817 | |
| Transfers | 6 | (74) | 74 | - | - |
| Closing cash at bank and in hand | 255 | 5,231 | 5,486 | 11,626 | |
| Bank and Cash Balances | |||||
| Community Directplus Account | 255 | 5,231 | 5,486 | 11,626 | |
| Outstanding lodgements | - | - | - | - | |
| Outstanding cheques | - | - | - | - | |
| PayPal Account | - | - | - | - | |
| Petty cash | - | - | - | - | |
| 9 & 10 | 255 | 5,231 | 5,486 | 11,626 | |
| - | - | - | - |
Signed on behalf of all Trustees:
Name: David Ashford Date: 10th April 2026
The notes on pages 6 to 7 form part of these financial statements
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Lochalsh Youth Community Trust Scottish Charity Number SC040020 Notes to the accounts For the year ended 31st December 2025
1 Basis of Accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2 Nature and purpose of funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the SCIO.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
3 Related party transactions
No remuneration was paid to the trustees or any connected persons during the year (2024: £NIL).
4 Grants
| The Highland Council Donations Shonzeys Kyle Gala Committee Skye Bridge Studios |
Unrestricted Funds Restricted Funds Total 2025 Total 2024 - - - 4,000 |
|---|---|
| - - - 4,000 |
|
| Unrestricted Funds Restricted Funds Total 2025 Total 2024 207 - 207 - - - - 150 - - - 59 |
|
| 207 - 207 209 |
5 Donations
6 Transfers between funds
£74.35 was transferred between funds during the year (2024: £NIL).
7 Governance Costs
| Independent Examination | Unrestricted Funds Restricted Funds Total 2025 Total 2024 150 - 150 - |
|---|---|
| 150 - 150 - |
8 Volunteers
The trustees would like to record their thanks to all the volunteers who dedicate a significant amount of time for no remuneration to the charity.
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9 Restricted Funds
| Restricted Funds | |
|---|---|
| Highland Cares Highland Third Sector Interface The Highland Council Highland Council - 'Just a Habit' Scottish Mental Health Arts Festival Highland Cares - Healthy Eating / Fitness Initiative Highland Third Sector Interface - Outdoor Activities The Highland Council - Youth Outdoor Event Highland Council - 'Just a Habit' Scottish Mental Health Arts Festival |
At 1st January 2025 Incoming Outgoing Transfers At 31st December 2025 1,922 - (606) 74 1,390 4,087 - (720) - 3,367 4,000 154 (4,620) - (466) 653 - - - 653 286 - - - 286 |
| 10,949 154 (5,946) 74 5,231 |
|
10 Unrestricted Funds
| Unrestricted Funds | |
|---|---|
| Unrestricted Funds | At 1st January 2025 Incoming Outgoing Transfers At 31st December 2025 677 402 (750) (74) 255 |
| 677 402 (750) (74) 255 |
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