Clwlty r•gl•htlon numbgr SC040296 IS¢oUand)
ARDRISHAIG COMMUNITY TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

ARDRISHAIG COMMUNrrY TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Div•ctor
Mr Dunlxn Broadfwl
Mr E¢hfard Laughton
Mrs LiTrJa Quek*
Mrs Lynn Gy
LoThaine Campb81
Mr John Gu
(Appointed 24 Novothr
2025)
So¢rnlary
Charlty numb•r Iseodandl
Company numb•r
Prfnclpal addrn
Arfrishaig CoMm￿ty Trust
61 Chakners Street
rishaig
PA30 8DX
R•glBtsr•d olhc•
The Okl Suryery
Schrd Road
PA29 6UL
Ind•pond•ntex4mln•r
lain D C Kèbster
The Old Surgèry
Schwl Ro*J
Tathrt
PA29 OUL
k•rn

ARDRISHAIG COMMUNITY TRUST
CONTENTS
g•
rectors. report
Independent examirberfs rqKXt
Statement of finaMial •**8
SL*emenl offinanoal t￿lI)n
Notes lo financial 5L*ements
7-21

ARDRISHAIG COMMUNITY TRUST
DIRECTORS. REPORT {INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 OCTOBER 2025
The diiectOf8 present Ihoir rewt tmsl awints for Ihe year ended 31 Ortober 2025.
The a(xount$ h¥¥e been prepared In accordance wilh the accounting poliw set oul in note 110 th& accounts and
compty wilh Memorandum and Artides of AsS0(aati￿ (as amended). thè Chariknes aThJ Tru$le8 Investment
(Scollandl Act 2005, the Charities Ao)Junts {So)tland} Regulab"on$ 2C#)6 (as amended) and 'A¢c￿n11n9 and
Rep￿tIng by ChaFities.' Statement of Rec4)mmended Practice appk2bk to d￿ritIeS prèparing their accounts
a￿OrdanCe with the Finanoal Repoitry StarLdard in the UK and Republtc of Ireland IFRS 102) (effective
1 January 2019)".
obj•¢tiv￿ and athlti
The TN51'5 0bjectNg9 ar•:.
To advance the development and Tegengralh)n of Artrishaig for the benefft ol tho commutyty and the public in
general following general princiF4es of $u$t*nabltr development.
To Lvnmunty l￿d ¢¥)mmunity assets for the benefft of tr* f>)mmunty *KI the public in goner
foknng the prlndpl•s of susl*nable devel
To provide or a55iSt in wowding recrealional fackn andlor oryarwsing remtional activitw which will be avalable
lo members of the public al larg¢ wth tho OW of irnpro¥￿g the cond￿n$ of lrfe of th? rA)fflmunity fol￿n9 the
princAples of 8uslainat49 developmenL
To advance the •¢lu¢ation ofthe ¢J)mnwnity atrfmrt its 8n¥Yonmonl. Ind history.
To advance eNrOnfflen￿ wotsdion or we8eNalion and o)nsep4ation of the natural
en￿rOnMent. the promolKJn of sustsinable devdopmenl. the maintenan¢8. #nproverT*nl or prowsion of
gnmronmental amanitiès for the ¢>)mmsJnrty andlor ihe pres8r¥ation of or sstes of archilectural, histr￿ or
0th8r importance lo the ¢crtmunity.
Public bon8fit
The directorn have paid due regard to guidanc4 issued by the of thè Scottish Ch¥rty Regulator {OSCRI in
derAding what actbvities charity sh￿d wderta¢.
Grant maltingpdi¢y
One of the Trusys adivbbes is tr* m8krng of wants that benefft the people and communtty of Ardrishaig. and thè
wider public. These grants we concentrated primarity With￿ Ardrishaig c£¥nmunity area is defined by the
PA30 poslcode$ plus PA318NH and PA318NY. Gr￿ mad¢ tyjtside thk* are made on baGiS of dear
benefit lo the Ardllsh￿g community.
lknts are mad8 in a¢ctydance wilh the Trusf$ MemoT•ndwn & ￿tid•S ofAsscoèknon *KI ar8 made to mg•1 th9
Trusts rt)i￿b¥Q$.
Applications for grants wdl not be ￿ from
Pc4itical organisations..
National organisations. there is a kncal branch:
R8l*Jious organis8tths',
Companies vA)o #im to distrilxrte a wofft.

ARDRISHAIG COMMUNITY TRUST
DIRECTORS. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
A¢hl•¥•m•nl• •nd p•rfonn•n¢•
Signftant acbvki8s and aC1￿¥0￿￿S against otwbvgs
ArdAsh¥ig Renewable Energies Ltd. (ARE) is a vtholly substiliary of thg Trust. 11 is the Twsfs trading
business whith is a member of Aui Dearg Wnd FanneTS LLP {ADV4F). ARE gifted lo ts Tru81 £455,443 in the year
to October 2025.
There were grants made lo h)cal ¢ause8 £30,599 in the year and these indLwJe:
£10.000 lo the communrty pool
. £1.500 to Ihe soccer cenlre
£1.500 to Red Star
£12,099 lo the Communty garden.
7 micro grants of £500
Thè qu4rtwty grants for the Strengthening Communilies Program to eAnpby the Dweb)pment oifw IDOI. resident
in the Public Hall (POI office, ceased 31 D8cembw 2024. How￿r. th8 Tntst &￿Inued lo fund th8 00 using its
i)wn funds with main ￿tieS to indude devaknping the businéss and market the vse of the Trust assets and creats
program of activit￿$. The DO wesence li the PH office has wov*Jed a SI￿lficant and Ltseftd ￿ntact btheen the
Trust artd ¢ommunty. This has re$￿ed in a signfficant inuease in usage of the assets by thtr L¥Jmmunty and
comrnunty groups which in lum has improved the revenue frun the rent of the faolities. Examples of usage indude
quiz npjhts, pottery making, wlirfnirne. tothr pre-sc1￿1. Mu￿Cal eMYnv¥Js, Ilower show, model show. weddings,
reCep￿.On5 and funeral services. The cost of running thè halb slill exceods the income receNed in the year which
was Co￿red by money received frrrfn A01￿.
Th& Arth$haig ¢ommunty wll benefit fAptal expendilure in the halls this yè¥. as th• Trust continued lo
improve and enhan¢e the laulities., in parlicular, the kitthen *ilh a commeraal coc&er. dlshwasher and fridge. The
kitchen has rw)w the addition of a panty. This is market¢d a$ a community kitchen ffil for use by weddings,
(>JryJorate and r￿mMUnty organtsations. wY4ate parties. L))ffet momirys. The ladies lolel faclity has been
significanlty fefurbished. A separnte sw fft the PH indud&s a "green r(h)m" for use by perforners lo prepare
before porfomlw)￿.
Capital F)rciects lor the year, which covered ha15 renovatiijns gathing works anxyxrted to É136.002. Running
costs for the Iwo hdls. induding payToI. amountad to £73.4￿.
Fln•n¢l¥l r•vlow
sgNgspoIicy
11 is the policy of th8 tmst that unr9str1(￿ fvNJs whith ho￿ ￿1 been de$wJnated a speafic u¥e 8hould be
maintsined al a 1oV81 equN4fjnl lo b¢trHeen th￿e and six months anti(xpal8d expenditure abo￿ str8le9iC
reserve. The dife¢tors cM$thr that ￿Ser￿*S at this kvel wi# ensure that, in the eV￿t of a signifi¢ant drcs) In
funding. Ihèy will b& able to conlinue the Trusys ￿rrent actMts8s while consderatson gfven lo ways in vthith
additional funds may be r￿sed. In ord8r not to ￿m￿omise the Tr￿f$ c*witsble $tatU5 the accounts need to
show Ihat the a5$ets are ￿jffi￿8rt lo enoblg the Trusl to repay Ils bomings.
M8iortsk$
The dirfjctors have assess•d th• maTrx risks to whKh is eypjsed and have Klentified specific rlsk&'
. The TNst 08 haw of Ihe vay into the All Dear9 Il¥fjThJ Fann ifKome has mainty been used to
develop the two vilage hals akyw wilh supwliNJ b¢al events and tha1￿e5. 11 15 rocognised that Ihe
Trusfs irbvestrnent strategy ￿1$ to ¢hango in tyder lo provbJe fulure supprAI for the Tn￿¢S aSS￿S and to
ave alogacy in $4ywting 9wd ¢aLtses. Thtr Trust V+ill ntrw be investwig rawtal to slrgn9then its financtal
posrfion and woted rts ab*ty lo contribute to any pLans for the ￿lage.
The halls conts.nue lo cost more to wn than incThne throw hwe acaiiilies. Although it L8 recognised that
some of the hals bookings wdl ￿ for dwilth pwposes. more nooded to balance incom8 and
expenditure in the frJtur•.
. The Tmsl recognised thal its pdi(y8s ond wocadures shtyJld bè updated, and these wll be miseil and
dev8lop8d ov•r the coming y•ar.

ARDRISHAIG COMMUNITY TRUST
DIRECTORS. REPORT (INCLUDING DIRECTORS. REPORTI {CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Plans lor future perfod•
Future plans indude C￿S￿la￿.ng, Lthing and dèvelop￿9 the TFusf$ prewt otyecb¥e& li is antiopaled th* the
Income ¢Jert¥ed frrffi the fyAm bè h) ex¢ess d £1Q).000 ptr annum to vjrrert arran9em¢nt
4¥hKh in 2032.
The Trust th¥rts the Robbws in Ardri*wg. The ¢wdi￿n of the ThDod5, paths and ￿d9•S VAII b?
asgessed. and a ffoin*nanr* thy Iht comiryj yews be *st￿"Shed as ￿e$s¥ry
. The Trusi *41 b8 laurthng a flymal ￿snt wvc¢s$ $0 that tsganlsabons have an improved *TrJ
aTh$pa￿nI Wotxss to fulltrw appsyw lo Ihe Twsl finatityal
. An In¥e$tynent strategy doveloped to en6w• TNst knds w• inv&tt•d 10 51renfv Its fiTran¢i81
rosrtion given A0￿ fu￿￿9 is planned to end by 20J2
. to dwelop o rThye baanc*d and eXp￿thture tht bal$ to ensure 11$ long terni
su$l¥nabrfty
StructUTtr. qovernan￿ and managorne
The thanty 5$ cons￿l￿ad 8$ Tr)owated not hawng Sha￿ opitsf. governed by its
dlemorandum and kn'des ol A850L>*0￿ 11 Is re¢c#3ni5ed as a for tt* F4brpose5 of 8505 ICTA 1988 ond is
efftt￿ad unllerrhapier 2 pwagraph 13 of The Chwiliè5 and Tntstse Invesbmenl (scola￿lI Act 2005 tts describe itsdf
as a Scotlith
The ol trust tfftefe4*t to selve as thrextcKs dur￿￿ the year wwe
MrArtlwr 8wday
IRe%gned 23 Atsgust 20251
Mr thJnr4n Broadfoot
Mr Edward LaugbtQ7
r H•ni$h Niojl
Mr5 Linda Quel¢h
Mrs Lynn G￿ne
¥rs Lorraine CamFi>el
MrJthn Gu
IRewd 16 No¥￿ 20241
14wit8d 24 N¢¥w)ts 202S}
Recrurfmenl and¥pcvrtmN¥ oftws160S
'fect￿8 are ele¢ted by the mernbershy of th• trLAt
None ol the dirpctcrf$ have ￿ ben•fit>¥l of the direLtcrt •re of the oynp8ny
and gu8r*tee 10 C￿l11bL￿e £1 Ni Ihe everf of a WTthIg iw.
Meml)ershw r& op¢Tr to the Ardftshai9 Cornn￿j￿ty IhTw9h • kYoc855 of 8pplicatirffl. Member5 have deTTK>￿tlC
)ntr¢S of the tr￿t with all methts hamg t?￿ equal vcrte Those serwng as 81eded thcials *re accountable to the
membershp.
Mr C)urxart BFoa(I
Olr•¢tLY
Mr E&wd Laughlon
Dlrector

ARDRISHAIG COMMUNITY TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE DIRECTORS OF ARDRISHAIG COMMUNITY TRUST
I report on the financAd statements of d)arity for year ended 31 CKlober 2025. whith are set out on pages 5 to 21.
Ro•pocllve rupon•lbllltle¥ of dlrnctorn and examl
The chadty trustees (who are also the direthrs of ArdrishaHJ Communty Trust for th& purposes of company lawl are
responsible for tha Pfeparation of thg finanryal statements in ac¢ord8ncÈ wth the ternis of the Chanlies and Trust88
Investment {Scodand} Act 2005 and the Chants'es Accounts ISo)ttandl Regulatic￿$ 20[￿.The charity directors
consider Ihat tho audit requirement of Regulat￿ 10(1)laHcl of the Charits$Amints Iso))tlandl Regulations 20
does not apply.
It is my responsib51ty to oxamlro tho ￿nar￿a91 stslements #B wuired und8r 80th.on 44111{c} of thè Charities and
Trustee Inveslmnt (So)Ilandl Afa 2CK15 and lo stale whether particular mattws havo tsjmè to my attgntion.
Ba•ls of Ind•p•nd•nl •x•mln•rf• •tat•mont
My examinali<)n was carrigd out in a￿Ordanc£ wrth Re9￿8th)n 11 of the Chanti98 Ac￿uftts (SC￿￿and1 Rggulalion8
2008. An gxamlnallon indudgs a review of thè acc<)untsng re￿r(l8 kept by the charity and a comparlson of U)&
accounis Pfesenled with those rectjrds. It Iso indudes conwderntion of any unusual rtems or disdosures in th6
accounts, and seeks explanations Irom th& th'recxors 0)no￿1ng any wch matter8. The procedur98 undert8ken do
not prowdè all the gw¢en¢e that woukl be required in an a￿1￿. and C￿n¥¢quentty I do not expres$ an audit opinion
on the view ￿v&n by ac4ounts.
IndoPond•nt •xamlMf• *tst•m•nt
In tho ￿￿r8e of my examin8tr"on. no matttr h88 Lxmng to my att•nllon
1. vthlch 9￿83 mts re88onable Cause lo believe Ihat in ony material respec* the requirements..
lo keep accounting records in ao)xdanco with Sethon 4411){a) of the Chanties 8nd Tnjstee Inve$tmenl
ISc4Jllandl ALX 2CK)5 and Rggulatjon 4 of the Chanb85 Account81&>)Ilandl Rogulalions 20C6, and
to prapare financial stalemenl$ wht¢h alxord with the accountin9 reoNd$ and comply with Rfjgulation 8 of
the Charttitrs Ae£ounts (Scollandl Regulali¢)ns 2CK
have not t4•n mel. or
2. to which. in my opinion, attention shoukl be dThm In Ndor to enablg o prop8r ur¢derntandlrvd of the Ilrsandal
stalgmonls lo be roAch￿.
LILLW c.A
laln D C Wgb•t•r
CA
The Old Surgery
School Road
Tarbert
Argyll
PA29 8UL
Dale.. ...aq...4.

ARDRISHAIG COMMUNITY TRUST
STATEMENT OF FINANCIALACTMTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 ocfoBER 2025
Total
funds
nd•
2024
2026
2025
2024
2024
In¢omo frw:
Donat#)ns andlogac
Charitable aclriib85
438.625
18.553
1,500
31.150
440,125
49,703
29,382
Total Incom•
478.162
6.7fLI 484.862
4S7.178
32,650
489,828
Exp•nd1￿W• on:
Charitable acti￿85
166.683
10276
176.959
78.471
31.272
109.743
Totsl ex￿ndI￿r0
186.683
10276
176.959
78.471
31.272
109.743
Net 9*￿￿(10¥$t8) on
investments
11
225.785
225,785
13.392
13.392
N•t IncOm￿l0Xp•nd[￿rn)
$37264
13,S76)
533.688
392.099
1,378
393.477
Transfer8 belween
funds
12
2.156
12.156)
(851
N•t mov•m•nt in
fimd•
539.420
{5.732) 533.688
392,014
393.477
R•conclllatlon of funds:
Fund balances at 1 NO￿nb
2ff24
1.9)7,171
13,617 1,920.788
1.515.157
12.1S4 1,527,311
Fund b•lanc•• at 31 Octobw
2025
2.446.$91
7.885 2,454.476
1.￿17.171
13,617 1,920.788
The statgment of financial a¢ll¥ib￿ all gaff￿ and10888s recogni*l in the year. Al kno)me and expenditure

ARDRISHAIG COMMUNITY TRUST
STATEMENT OF FINANCIAL POSITION
ASAT31 OCTOBER 2025
2025
2024
Flx•d •ss•ts
Property. plant and ewpmenl
13
14
1.450,765
387.590
1.362,357
161,805
1.838.3S5
1,524.162
Current assets
Trad8 and other receNables
Cash at bonk and in haThJ
15
169,423
471,927
218,349
285.388
641.350
(25,2291
483.737
139,3611
Curr•nt li•bllltl•g
16
N•t cwrnnt asvts
616.121
444.376
Total assots eurr•nt Ilabllllle¥
2.454.478
1.968.538
Non4wrent11obSlld•8
17
147.7501
N•t •ss•ts
2.454.476
1.920,788
Tho lunds of th• chartty
Reslric18d incomo lunds
UnreslrKted furK15
18
19
7.885
2.446.591
13.617
1.9)7.171
2.454.476
1.920,788
npany ￿ •nti118d to thg ￿empt￿ fmm the 8￿Jrt requirwn8nt wntaine¢l in secbon 477 ot the CompanwA
2006. for the year ended 31 Octcthr 2￿25.
Thè dir•th)rs acknow* thslr resP￿ibilIt￿ ftbr c￿￿P￿1￿j with tho tsqiuroft*nts of Ihe Corryanle5 Act 2C4J6
Ih respect lo *counbng rwds and the prnparaliw of fmanrial statements
The members have n¢t roquired Ihe coNpgny lo (*rt•"n ￿ audTt of its finxneial 5tatamonls lor the year in qu¢slw in
accordance wrth sÈelh)n 476.
Thesa financial ststern•nts Iw¥ b•en wep8w8d in 8cco￿a￿e wilh the F*ovisions aprAicabl8 to companies subject
to the small o)mpan￿9 regime.
//&)
Th8 finandal stxtèm￿ts ware arwvo11 by the dir•kn on .... .. . ...... . ...
Mr Ethjard L•Jghton
Olrector
Ccrfnpany registra￿n SC344641 IScoUar*Jl

ARDRISHAIG COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
A¢¢ounlng poli¢i••
Charfty Inforniallon
Ardrishaig Community Trust is a prY*ate Imited ty guarantee In ScoU￿d. The
Tegislered offKe is Oks Swgery. S¢hod Road. T¥b8rt. Ar9yO, PA29 6UL
1.1 A¢¢ounlng Mn¥•ntlon
Tho financial Stalemenls have been wepared in acx>)rdance with Trust'$ Memorandum and Arlides of
Assotyation, the Chaiilie5 and Trustee In¥pstmenl (scoda￿ Ad 2CQ5, the Chaiilies Acuunts (Scotland)
Regulalions 20C6 las amended) "Ao)yJntmg and Rewling by Chanb"es.' Ststement of Recommended
Practice appIl￿tle lo tharilies wepaTiThJ th￿1 accounts in acLx)rdance wrth the FinanrAal Rewting Slandard
applicable in the UK and ReputAic of Ireland {FRS 102) leffethe 1 January 20191-. The charity 1$ a Public
Benefft Enlity as defined by FRS 102.
The th8rty has tsken ad¥4ntsge ofthe probrys￿ in the SORP tr tharitw appl￿.￿3 FRS 102 Updat8 Bulgtin
1 Tr)1 lo prnpare a Slalemeni of Cash Fhxs.
The fmancial slatements are wgpared in stwffing. vkniL* is the furmawjnal currency of th& Charity. Monetary
amounts in Ihgsè ￿anCIal Statem￿ts are foundgj lo the neare51 £.
The finanua ststements have been prep¥ed under cost ￿￿%￿ntiOn. The Prinopal a¢countl)g
policies adopled ar8 set b810w.
1.2 Golng conc•rn
At th8 tim• of approwng tho fThn¢ia stslemenls. the dIr￿orS ha¥t a reasonabl8 expe¢talion that the Trust
has adequate osources lo contM)ue in OPtiTational existence for the fweeable fulure. Ihe directors
¢onlinue lo adopt the going ￿nCOM basis of accounting in preparing th¢ finanaal statements.
1.3 Chlrltablo fund•
Unrestricted funds are avalable fix ugè at the diWe1K￿ of ts diw¢cn in fvrtherance of Iheir chwitabl&
obi8ctive¥.
Reslri¢ted l￿d8 are subFd to speak coTrJilh)ns by donoTS or 9rantors as to how they may be used. Th•
purposes and u5e8 of the restri(aed fr￿d$ aro sel oul li tho nolos lo the finan(¥al statements.
Endowment fvn¢ts #re su*ect to speofic widitws by donNs th•t the caprtal must b8 maintained by th&
charity.
1.4 kncom•
Income is recogThsed when the tharty is18gaty ￿till$d lo it aftw ￿ performance c(ThJitions havg hen met.
the amounts can be mgasured reliaw. and It that income be recei￿d.
Cash thnalions are r8cwisad on re¢eipL Other ¥e reuJgnis•d once th• ¢h¥ity has been notified
of the dOna￿On, ￿18$$ perfornwr￿ coThJrtiU)S req￿re deferral of Ihe amounl. Income tsx recoverabltr
relation to donalKJns ie¢eNed undeT GrfIAid or deeds of c(Nenanl 1$ recognised at the lime ofthe donation.
Legacles are recogmised on le￿ipt or otheThVI￿ rf the charity has been rnlified of an impen(*ng distribution,
the amount known. and T8￿pt is expected. If the anmyurt 1$ not knMI, the legacy is treated as
contingent asset.
lthere it 15 F4)5￿1>19 to wjontify payment for rgcwffjd in advaK•. suc* ptynenls are rec4¥nised as
deferred iTh)Jme.
Income received I(￿ the hwe of the North Hall and Pubk Hall ts reojgnised at th& the swce
beojmes fmal. usually upon rerAipt ofpaYm￿l frcm thirnl p*kn.

ARDRISHAIG COMMUNrrY TRUST
NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Accountlng polkl
(Conllnu•d)
1.5 EX￿ndknr•
All expendrfw• is induded on an acc￿￿$ ba8L8 ond is recognu￿d there 18 a 18gal or ¢on$truthe
obligation to pay for expendilure. All costs hav8 been attn"trMJted to on• of the Chanty Actiw¢i•s as
expend8d on Ihtr SOFA.
Sw)ort and govemarta ¢osts have b08n alo¢aW to ¢h¥ilabb8 adivilies on a basis for which the
directors believe i8 representati¥8 of ea(* a(aibryl*s raIatr￿ share of ¢>)sts.
1.6 Property• pknnl •nd •qulpm•nl
Property. plant and equiF¥nenl a￿ initially measwed at cost and subsoquenlty ffleasured at ¢ost or valuatKn.
net ol depwiat*)n and wy impairmonl ksses.
Deprecialbn is recogrised so as to wiite off tho ¢>)sl ry Ydlualitin of assel$18ss th8ir re5KJual valu•$ over their
useful ￿VeS on the folowng bases..
Land and buddings
Planl and machinery
Sdar panels
IT and office equiwmll
3.5% slraitht
25% straight
Thè gain or loss arisng on Ihe disFosal of an asset is delemiir& as the dIffe￿nc¢ bèfvmen the sth procaèds
and the Carrying vakn oftho assel. and Is reco9nised in the statenwit of financ￿ 8GlJ"wtses.
The cost of Landl£6.0￿}. the North chu￿ Hal1£88,603) Offic¢ space (£25.7801 aro hokl at purthase
costs which the direclors beknie represents the l•'r value of the assets as at the balance she&1 dale.
The fair value of the Hal and asscKxaW eqUipm￿rt has been asse$s8d by the directors lo be al its
Carrying value (acquisition o)st p￿$ red8v8kry>menl costs) as at the balano sheet d*e.
1.7 Non4urvent Invq•b
Fixed asset in￿stmentS are in￿alY measured al tranSaCt￿)n pri￿ exduding transxtion costs. and are
sub$equenUy measured at fair value at each rep*Yb'ng dat8. cha￿e$ in ts"r vak* are recognised in net
incomel{expendilure) fcrf the year. TranWAI￿ o)sts are expen￿ as mr￿1[ed.
A subsvjiary is an entity c¢￿018d by the thaiity. Control is the ptrwer to the financial and operallng
policies of th• 8ntity so as lo obtain beneffts from its aL#pl1￿$.
1A lry•lmi•nt of non4urnnt
At ea¢h reporb'ng erKI dale. tho c**ity r¢¥iws Ihe aftv)unts of 115 tsngibb a$38ts to detemiine
whether there 1$ any irHlication that those assèts have suffeod an imp￿￿￿nt loss. If suth indication
exists. the re¢ov•rable omount of the asset is estimated in order lo delefmine the extent of the impaimRnl
loss Of any).
1.9 Ca•h and a*h wulval•nts
Cash and ¢ash 8qUNalents indud8 cash in hand, deposits held al Cam banks, other short-temi liquid
investmenls with Origin￿ malwit*s of three months or18ss. and bank overdrafts. Bank overdrafts are shown
wlthin i) ¢urrgnt IIabth￿.

ARDRISHAIG COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
A¢¢ounllni poll¢l••
IContlnu•dl
1.10 Flnancl*l Instrum•nts
The charity has elected to the provi5*￿8 of Sgaion 11 'Ba￿ Finanfial Instrfftnts, of FRS 102 to al of
ils finaniyal instiumonls.
Financaal in$lwmenls arg recognwd in the i*athrf8 balance when the ch• t*comes pwty to the
¢ontrathal proviwn$ ofthe instwmenL
Financ4al assals and liabfrfies are offset. with the nel amounts presented in the financial stalemenls. when
there is a legaly enforceable light to sel off the r•r4)gnised amounts and thwe 1$ an intention to setlle on a ngt
B•$k trYn•n¢W•Mets
Ba$1¢ finanoal as$•ts. whi¢h indude trade and other rec￿ and cash and bank balances, ¥re initi'ally
measured al transadity) wc* inchjding transa(*￿ ￿sts and are sUbSeq￿n11Y carried 81 amtytised cost
usin9 the effective interest methc*J unless Ihe arrangement cons11i￿o9 a fina￿an9 transaction, where the
transaction is measured al the pr•sgnt value of Ihè future receipts th"scowiled at a mwket rate of interost.
Finanaal assets da$sified as re¢eWb￿ within cme year ore not amortised.
Basic ffinancial liaLy"1￿"eS, widudirwJ trade and other payablfrs and bank loan$ are inrfialFy locognised al
Ir8nsaction price unle88 the arrangement rnnslibjtes a financang transadion. whèr• the dèbt instrument is
measured al the present value ol the future payments discounted at a mthel rate of interest. Financial
liabilit￿8 dassified as payablewrthin one year are not armrtised.
tlobt instruments are subsequonty Carri￿ at cosL uwng the effe(X￿ inleresl Talo n￿lhOd.
Tfade payables are 01￿198110nS lo pty for goods or seThxes that have been acquired in the ordknary course of
opwalion5 from SUPF4iers. Amounts payable are daSSffj￿d as wrrent ￿a￿l￿e$ il payrnent is due wilhin one
year or less. If not. they are presented as no1￿c￿Trent kbilities. Tr•Je payables are recognised initialty al
Iransacb'on prK8 * wbsequonty moasured at wMb"8ed ￿$t usirwj Ihe effethe int8rgst rWhod.
Finaneial liabibi*s are wtr*n the dwitys ¢x*tr•thal obligat￿$ expirn or ar• dL￿d￿ryed or
cancelled.
Crltk•l accounllng •¥lkn•l•¥ •Dd Judg•11￿1)￿
In the applicalion of the rtharivs accounting polLyes. the ¢th'r8dors are required to make judgements.
eslimates and assumptions al￿rt the carrying of assots and halymies that aft not readity apparent
from other sourc8s. Thè gstimale$ and asswatsd aS$LmPt￿S *¢ based on historical experigncg and olher
factors Ihat are Con￿￿01•d lo be ￿1￿¥3nL Actual resLth may diller from th8se estimates.
The e$timales and undwfywig assumpt￿5 are le￿eWed on an ongoing basis. Rwsk*ns lo accountlng
eslimates are ￿COgnised in the peiic*J in wthith the eslimate is robised the fftmsion affects onty thal
peThid, or in th• peiiod ol th8 rnvis￿ and fulure pernds where the r¢4tslon affects b)th ￿Thent and future
peTh)ds.

ARDRISHAIG COMMUNrrY TRUST
NOTES TO THE FINANCIAL STATEMENTS IcoKfiNUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
kn¢om• from donaliom •nd l•y¢i
fvnd•
2024
fund
2024
2025
2025
2025
2024
Donab'ons and gfts
Donated goods and
servKes
455.443
438.625
440,125
37
37
455.480
438.K25
440,125
Donalitins of £455,44312024: £438,625) recep￿1 from A￿lIsh￿9 Renwatle Energh78 Ltd, a c¢Jmpany
that is wholty owned by ATdrishatg Cofflfflunty Tnrt This d￿￿lIOn ind1￿￿95 donations made under Gift Aid
wher• applicabl8.
Other donalions for the preNiou$ yew (Ixwsted of a restrvAed donation rec•r4ed frtyn Z Campbdl for sound
eq￿prnent for the public hal.
Incom• frnm charllabl• actl¥ltl••
Total Unmtrlcted Regtrktèd
lund$
fundB
2024
2024
fund
2025
2025
2025
North and Publlc Hah
Charitable rental incornè
18.491
18,491
Communlty Growth
P•rfomiance related
grnnts
16,150
16,150
Soup Group
Performance related
grants
ch￿stMa* Llghts
Performance ielaled
gr*nt¥
10,C
Robborn Don
22.682
18,553
31.150
49.703
10-

8%8
Oro
io
111-

+ Irj ￿ ¢Tr) fD
{LiC*￿* rr

fx" 212
151"
J wj

ARDRISHAIG COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
ACThn lund ACTlon fvnd
2025
2024
Grants lo institulions".
Ardrishaig Fl(wer Show
Loch Fyn• Pipe Band
MAAS
For9&1 Me Not Choir
Argyl Taking N8WSPaP8rs
Ardrishaig Cofflmunity COU￿¥1
Argyl vo￿nteerS
Mid Argyll Community P(w)I
Lochgilphead Soccer Centre
Ardrishaig CoMm￿ty Gorden
Redstar
Za¢* Campbel
10,rA
lo.1￿￿)
12.099
5.000
16.0(MJ
Commitments
At tha 8alanc8 Sheet dat•, th• Charity had Iota ¢ommiiments of £11,5￿￿ rw8santing grants approNYd but
nol yel powj to two ￿ganisationS aTrJ iTh*￿dualS.
14-

ARDRISHAIG COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Support costs alocat•d to xtrlll••
2025
2024
Dèpreciatwjn
Telephone
Heal aYwJ Iigm
Insurance
Subscriptions
Posl*ae and staI￿ary
Donab'ons
Mi$cellanlous ¢>Jsts
Rates
Goveman¢* CA)Sts
6.693
5,602
2.527
414
425
704
449
$24
154
37
132
2.676
16,574
10.350
Analy¥•d b•t*T•n:
North and Public Hdls
Chrislmas LTghts
Soup Gfthlp
Community Grtywth
G* olher ovonts
4,351
4.074
4.074
2,310
2.010
2.010
2,010
2,010
4.075
16,574
10,350
2025
2024
GovemanG• CO•t• Giimprfw:
Ac(*untsncy
2.828
2,676
2.676
Gr)vernan(8 costs Inthdes payments 01£1.1￿120￿ £1.050) for ITrJep￿I Examinaliw s•Nces.
Net movement kn fund•
2025
2024
Th• Mt mo¥em•nl kn fund813 sLited after thargiWlu8thir4J):
Fees payable fLf the ndependont examina11￿ of (*aiity¥ fnancaal
5tat8m8nts
Depreaation ofownad irywty. eq4riPN
1.1rxi
7.610
1,050
8.144
Dlr•¢torn
None of the dKectcrt lor any P8Tsons CrAY￿￿ed Tmth them) ￿l￿ad wry remunwatK*n duiirwj tho year.
hortèver one was r￿Mbu[sed a tolal of £3.14712024'. 1 director totalkng £3.987) for expen￿.
15-

ARDRISHAIG COMMUNrrY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
10 Employw•
The avwage montlty nurthr of ernpw. incknlry diredm. d￿1￿ the yewwas..
2026
Nwnb•r
2024
Nwnbov
Trustees
Development off
Car&lakgr
Total
Employnwnt¢o•ts
2026
2024
Wages and salaiie8
36,n6
28.039
11 Galn$ •nd108•M In¥•¥1M￿
Unre•trict•d Unr•slrf¢tsd
fund¥
nd•
2026
2024
Goin￿(￿$$¢$) ari%vJ on".
Revduation ol wNwtsnents
225.785
13.392
12 Tr4n¥hrs
Transfers tolalling £1,660 were fflad8 frrxn restri¥Xed funts to unre5tricied funds rgpresenling assets
purchased grant funding from thè S￿￿'sh Govemment whith have been transf&rred lo unrestrided funds
u[￿ completion ofthis proig¢1.
Likewise a transfer of £2,YJ8 was rnad8 frcrfn r8strided lurthys to unre8tri￿ed lund5 V*ith rosped to Costs for
the Soup Group that wefe mel ffom general Trust funds. Inch¥Jed in this transfer wa$ assets ac4uired via
grant funding re￿¥•￿ from The Scoltish Go¥emmenl YthKh has czme to a naiural end.
A balance of £1.902 was translwred from unlestrha￿ lo restsid￿ funds in Igm ol ￿)Sts incurred fN Ihe
Christmas Lights which met fmm general funds.
The nel resuli 15 a net £2.158 transfvrreil from restri(#•J lo uNe8tsM#ed funds for the year (2024.. £85 frorn
restricted lo unrestfK*ed).
16-

ARDRISHAIG COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
13 Propgrty. plant•nd •qulyn•nl
L•nd and 801¥ IT and ollk•
#w¢h*
Al 1 Novwnbw 2024
Addilws
1.289.033
92.771
42.130
2.659
51.476
2,767
1.385.
96,018
At 31 Octd>er 2025
1.381.804
44.789
51.476
1,481,424
l>•pr•clatlon and knp•kn￿nt
Al 1 November 2024
DweciatKbn charged in th8 year
19,535
S.C61
1.712
757
23.049
7.610
At 31 October 2￿25
24.588
2,469
30.659
Canylng amounl
At 31 October 2025
1.381.804
20.203
47.872
1,450,765
Al 31 Odober 2024
1.289.033
22.595
49.674
1,362,357
14 Flx•d assel In¥o•lm•nl•
Othor
inv•slm•nts
C￿t or valuatlon
Al 1 November 2024
161.805
225.785
Al 31 Oclober 2025
387,55Y)
Carrylng
At 31 October 2025
387.590
At 31 October 2024
161.805
2025
2024
Inveslrnents in subsK*ary
387.5
161,80S
17-

ARDRISHAIG COMMUNrrY TRUST
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR ThIE YEAR ENDED 31 OCTOBER 2025
16 kndè and oth•r m￿￿*bI￿1
2025
2024
Amounts falllng du• wlthln on• y•ar.
Trade recewables
Amount$ owgd by subsidiary undertaknws
Prepayfflgnts and accrued inw
204
156,584
12.635
1,335
213.810
3.204
169,423
218,349
16 Curr•nt l￿blIN￿4
2026
1024
342
21,632
Trade payables
Amoun15 owed lo subsKliary undortakvigs
Other payables
A1￿u¥l5 and defeNed Ino)me
19.770
16,774
141
2.676
435
2,820
25,229
39,361
17 Mon*urr•nt Ilabllltl••
1024
Amounts OW￿ to $ubsKliary undertakings
47.750
18 R••tri¢l￿ fund•
The restricted funds of the Charty cory)rise the unexpended baL3nces crf d￿allonS and grnnts hekl on trust
st*Ji8¢t lo speok ¢onditiMs by donor5 a5 to how they fflay be used.
At1
Incomlnu Re¥(¥uvc
Nov•nkn Tr•ourc•• •xp•nd•d
2024
Tr•n¥l•rn At 31 Octobor
2025
Argyll & Bule Counol
Scoitish Govemment-
Strengthenin9 Communit
Publi¢ donations- Chr6lma$
1540
12.218)
12.398)
426
42fXI
{4,2
{1.880)
Nalional Lollery
Z Campbell (D￿alon)
7.211
1,21XI
{3,620)
(240)
1,SK12
5.493
13.617
6.7CK)
(10,276)
{2,158)
7.885
-18-

ARDRISHAIG COMMUNrrY TRUST
NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED)
FOR THE YEAR ENDED 31 OCT08ER 2025
18 R••lrf¢t•d fund•
Iconkngdl
Pr•vlou$ Y￿r.
Incomlng R￿aUT¢
Mov•mI￿r rnsouw•
•xp•nded
TrnMf•rs At 31 Oetob•r
2024
2023
SDJttish Go¥8mmerrt-
Strgngth&ning ComMun￿e5
Landcatch Fi5hfami
publ￿ donalwJn$- Cl¥istrnas
Lighls
National Lottery
Scottish Government
Z Campbell (Donation)
18.150
(28,497)
1.661
125
1125)
10,tYJ)
{2.790)
{1.685)
(3LY)I
7,210
2,540
1,200
1775)
12.154
{31.2721
13,817
The £1,200 th)til￿n r•c¢iv•d from Z Camptdl was to Tn￿¢ to pur¢ha8e S￿nd equiprnent fcf the
Publi¢ Hall whith is bewig dewerialed eath s￿.
The £1,661 gfant funding (brought arrfl £4.2Th) reCe￿d frIMn the SCot￿Sh lknmmant was fundiig
towards maintsinirig the seNices of a dèveh)pmenl officer and to meet office set-up cost$ for Ihls proiecL As
this project has now caased, the N8V of the equipment ha5 teen transferred to 9ewa fuN18.
The brWI foThvaTd balan￿ of £1.1￿ aThl £7.211 r￿1Ved tr the Chrmtinas LwJh15 repres8nting varK)us
donats.￿s ￿llected from the put￿￿ arml granls the NatKI￿1 Lottw lo meet ory)ing costs of the
Christmas ￿ghts as they arise
A brougm forward balance of £2.540 from The Scthish Govemm8nl represents funthng rèceived as part of
thè Communty Mental Health & Welbeing Fund whith was used to $upport a ￿MMunity Soup Group held
ilhin Ihe Pubk Hal. Funding frcrfn t￿S SOUTce ￿aSed this year wilh respective assets transferred bae& to
unrestricted resenrns. This project continu¢d Ihis year with separate gfanl funding tecerrfed from Aryyll 8 8ule
Third Sector Interface grants.
19 Unmtrkted l￿dI
The unroslflthd fim(ts of Ihe charity c¢rwse the unéypthl￿ baknrrn ofthna￿￿S and grants are
not Su￿.8cl lo spe¢ifi¢ coThJrtws by ¢knnNs and grant0￿ as to h¢M they may be used.
At 1 In¢onlw R••ouKM Trnfft•f•rn Galm and At 31 Octob•r
lo••
2025
2024
Goneral funds
1.907,171
478.162
(166.6831
2.1
225,785
2,440.591
Pr•vlou8 y••r.
At 1 RO•ou￿ Trnn•f•rn G•lns •nd At 31 O¢tob•r
Io•M•
2024
2023
Genernl funds
1,515.157
457.178
(78,4711
(85)
13.392
1.907.171
19-

ARDRISHAIG COMMUNrrY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
20 Analysls ol n•t a•Mts b•twn ￿nd5
Total
funds
2025
lund•
2026
2025
At 31 October 2025:
Property. ￿an1 and ￿￿1￿ert
Investsnents
Curronl asset￿{￿ab1lIhe$)
1.446.137
387,59)
612.864
4,628
1,450.765
3B7,590
616,121
3.257
2.446.591
7.885
2,454.476
Tolal
lunds
2024
fund•
2024
2024
At 31 Octob•r 2024:
Propety. ￿ant and equynert
Inve51mentS
Currènl asseIUOiabl￿"e8)
term Irabdities
1.352.513
161.805
1.362.357
161,805
444,376
(47,7501
147.750}
1,￿7.171
13,617
1.920,788
21 hlthd p*rty trnns•ctlong
D￿ng the year tharity entered into the folwig tran%￿1101￿ wilh related parties".
During ts year an any)unt of £3.147.42 (2024.. £3,986.91) was wd to Kwn•ths of Stronathuh'n LLP.
limited lialmlity partnefshy m vthich 0￿¢*n BroadIc￿ is a partner. This reweserrted C￿lS in￿￿ed by
Ardrishaig Community Trust that were setU8d irya this LLP.
At the balan(x sheet date wgrg ￿ aM￿￿ts poyoble to Konrths of stronath￿In LLP.

ARDRISHAIG COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMEpifs (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
21 R•l#t•d party tran•a¢Uw8
IContinu•d)
The followng an7ounts wer• ouistsndirwJ al thg end date:
Amounts omd to v•l•tsd
p•rtl
202S
2024
Enlibes over which the ￿lIty has ￿ntr¢4.
control or S*Jn1fi￿nt inlkwce
64.524
The foll￿n9 amounts wwe otht•Mlww al the rewxting eThl dat•:
Amowts ow•d by r•lat•d Amounts owod by Mlat•d
pirtlel
2024
8al•n¢•
2025
Entities over which the entity IMS ￿ntrOl. i(Mnt
conlrd or $igiNfiranl infiuance.
155.584
156.584
213,810
213.610
156.584
156.584
213,810
213.810
At thè balance sheet dale an amount of £Nll12(r24". £222,2261 was wed by Ardrishaig Rfrnewable Energi&S
Ltd represénting g￿-aIded donat*)ns receiwat4e for the year. A balance of £155,C((J was rM8d by Ardrishalg
Renewatle Energies Ltd repfesgnting ¢a$h advanced to t￿ 3ubsMliary to aid cashllow. This knan ha5 rio
xed repayment date and no fftlewl o Charged on this hjan.
22 Suhldlarle•
These finanoal $t*emenls ¥fe separ8te Trnst finanrAal statements from Ald￿ha19 Ren￿ble Enwgies Lld
(ARE) ¥thi¢h 1$ an intermediate hoklirwj company fc￿the invastnwnt in ADV•F.
D8tals ofthe charitys $ubgthary 0131 Odobw 2025 Is as f¢Akn￿..
Nam• of Underta￿￿9
R•glst•r•d Natyr• of IxMlnM•
of
% H•ld
•h•ve• hdd Dlr•ct Indlr•Gt
Ar¢lri$halg Ren&¥the
Energies Ltd
Investm￿1 cory1￿Y
Ordinary
100.
The inwstmenl li $￿idIary 15 Staled at ils faw walue whth is dfjemed lo be its NetAss8t Yalue 8$ 8131
Octob&r 2025. Thè Net Asset value exdudes any revalLwlwi of ￿nd￿ng valu& of th& subsK1iarls
IThte￿$t in ADWF.
21