REGISTERED CHARITY NUMBER: SC044094
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
FOR
URRAS COIMHEARSNACHD BHRADHAGAIR AGUS
ARNOIL (BRAGAR & ARNOL COMMUNITY TRUST)
CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS
URRAS COIMHEARSNACHD BHRADHAGAIR AGUS
ARNOIL (BRAGAR & ARNOL COMMUNITY TRUST)
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
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Report of the Trustees |
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to |
3 |
Independent Examiner's Report |
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4 |
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Statement of Financial Activities |
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5 |
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Balance Sheet |
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6 |
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Notes to the Financial Statements |
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to |
13 |
URRAS COIMHEARSNACHD BHRADHAGAIR AGUS
ARNOIL (BRAGAR & ARNOL COMMUNITY TRUST)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended30June2025.Thetrustees have
adoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the Charity are:
-toproviderecreationalandsocialfacilitiesandeconomicactivitiestoimprovethelivesoftheinhabitantsinBragarandArnol and
theirencompassedareasthroughthepreservation,managementanddevelopmentforcommunityuseoftheformerBragar School
buildings and grounds;
-toadvancecitizenshipandcommunitydevelopmentandinparticulartheregenerationandimprovementofthephysical,social and
economicinfrastructureoftheareathroughassistingpeopledisadvantagedbecauseofsocialandeconomiccircumstance, promoting
voluntary action and encouraging civic values;
-toadvancethearts,heritage,languageandcultureoftheareathroughpublicexhibitions,communityledservices,and by
providingfacilities,namelytheestablishmentandmaintenanceofamuseumwithalong-termcollectionpreservingand transmitting
knowledge, history and culture for present and future generations;
-toadvanceeducationthroughencouragingabetterunderstandingofthebuiltandnaturalenvironmentofthearea;and through
communitycapacitybuildingandthedevelopmentofindividualskillsandcapabilitiestoimprovethelivesoftheinhabitantsof the
area and the public in general;
-toprovideforthereliefofpovertyinallitsformsandtopromoteimprovementinthehealthoftheindividualsinthearea, through
services and provisions arising from the development of the facilities in the area and in particular at or around the former school;
-tosupportwherepossiblecharitableinstitutionswithrelatedpurposesbyfosteringacommunityspiritfortheseandother such
purposes as may by law be deemed to be charitable.
Significant activities
TheprincipalactivityofthecharitywastherunningoftheGrinneabhatcentre,includingthecommunityroom,theexhibition space,
the garden grounds, the hostel, launderette and the café.
The centre brings together three streams of activities;
- social, health and wellbeing activities mostly but not exclusively aimed at local people;
- cultural and artistic activities with a local, island-wide and international focus; and
- economic activities which will help maintain the building and the activities within it.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
TheGrinneabhatcentrehashadaverybusyyear,withafocusoncommunityandGaelicactivitiesandevents,theexhibition space
andartsprogramme,roomhires,jointworkingwithvariouscommunityandpublic/commercialgroups,aswellasrunningthe hostel,
thelaunderetteandthecafé.Thehighcostofenergy,thecostoflivingandincreasesinstaffcostspresenteddifficultiesfor the
charity and the decision was taken in April 2025 to close the café and reduce staff numbers.
FINANCIAL REVIEW
Financial position
Thesurplusfortheyearis£20,038(2024-deficitof£36,559).Unrestrictedfundsat30June2025are£78,001(2024- £21,026)
andrestrictedfundsare£1,387,584(2024-£1,424,521).Therestrictedfundsreflectthefundingreceivedinrespectof the
redevelopment of the property.
Principal funding sources
Thecharityhasnocorefundingandisbeginningtodeveloptradingactivitiestohelpfinanceitscharitableactivities.Thecharity is
alsodependentuponthecontinuedsupportofthepublicfundingagenciesforthedeliveryoftheactivitiesplannedfor the
organisation and the Grinneabhat Centre.
The principal grant funding sources for the year are detailed in note 5 to the financial statements.
Page 1
URRAS COIMHEARSNACHD BHRADHAGAIR AGUS ARNOIL (BRAGAR & ARNOL COMMUNITY TRUST)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2025
FINANCIAL REVIEW
Reserves policy
ThecapitalcostsfortheGrinneabhatCentrewerefullyfundedandallpaymentshavebeencompleted.Areservespolicyhas been
put in place, which states that UCBA should have a minimum of three months worth of reserves to meet running costs.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
TheCharitybecameaScottishCharitableIncorporatedOrganisationon21June2013andthepurposesand administration
arrangements are set out in the constitution.
Recruitment and appointment of new trustees
Recruitment and appointment of new trustees
UndertherequirementsoftheconstitutionthetrusteesareappointedattheAnnualGeneralMeeting.Onethirdoftrustees(to the
nearest round number) retire at each Annual General Meeting and are eligible for re-election.
Organisational structure
Voluntarytrusteesmanagetheaffairsofthecharitythroughregularmonthlymeetings.Individualtrusteestakeonresponsibility for
areas such as bookkeeping, the hostel, HR, the garden grounds, etc.
Induction and training of new trustees
The charity undertakes training for trustees to ensure awareness and understanding of:-
-
the responsibilities of directors;
-
the organisational structure of the charity;
-
the financial position of the charity;
-
the future plans and objectives of the charity; and
-
the artistic programme of the charity.
Wider network
The charity has established links with other organisations and agencies to foster the aims and objectives of the organisation.
Risk management
Thetrusteeshaveadutytoidentifyandreviewtheriskstowhichthecharityisexposedandtoensureappropriatecontrolsare in
place to provide reasonable assurance against fraud and error.
Thesystemsoffinancialcontrol,whicharedesignedtoprovidereasonableassuranceagainstmaterialmisstatementorloss, currently
include the following:
-
a business plan and an annual budget approved by the trustees;
-
regular consideration by the trustees of actual results compared with budgets and forecasts; and
-
identification and management of financial risks by the trustees and management.
Principal Risks and Uncertainties
Thecharityisadiverseorganisation,providingservicestoawiderangeofindividualsandorganisations,withtheprincipalareas of
businessbeingcommunityengagementandservice.Itreliesongrantsandawardsaswellasselfgeneratedtradingincome to
deliver its aims and objectives to the benefit of the local community.
Theprincipalrisksfacingthecharityarethatitstradingactivitiesdonotraiseasmuchmoneyasforecast,andthatgrants and
awards are limited due to austerity or other causes, so restricting the charity's ability to operate as intended.
Thecharitycontinuallyengageswithfundersandaimstomaximiseitstradingincometoenableittodeliverallofits planned
activities.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SC044094
Page 2
URRAS COIMHEARSNACHD BHRADHAGAIR AGUS
ARNOIL (BRAGAR & ARNOL COMMUNITY TRUST)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025
Principal address
Grinneabhat
North Bragar
Isle of Lewis
Western Isles
HS2 9DA
Trustees
C M Campbell
A Campbell
A Morrison
G Williamson
C Macleod
S Stevens (resigned 30.9.24)
D Macleod
A Matthews (resigned 31.10.24)
E Macleod
F Simmons (appointed 1.11.24)
Independent Examiner
CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS
Approved by order of the board of trustees on 27 March 2026 and signed on its behalf by:
A Morrison - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF URRAS COIMHEARSNACHD BHRADHAGAIR AGUS ARNOIL (BRAGAR & ARNOL COMMUNITY TRUST)
I report on the accounts for the year ended 30 June 2025 set out on pages five to thirteen.
Respective responsibilities of trustees and examiner
Thecharity'strusteesareresponsibleforthepreparationoftheaccountsinaccordancewiththetermsoftheCharitiesand Trustee
Investment(Scotland)Act2005andtheCharitiesAccounts(Scotland)Regulations2006(asamended).Thecharity's trustees
considerthattheauditrequirementofRegulation10(1)(a)to(c)oftheAccountsRegulationsdoesnotapply.Itismy responsibility
toexaminetheaccountsasrequiredunderSection44(1)(c)oftheActandtostatewhetherparticularmattershavecometo my
attention.
Basis of the independent examiner's report
MyexaminationwascarriedoutinaccordancewithRegulation11oftheCharitiesAccounts(Scotland)Regulations2006. An
examinationincludesareviewoftheaccountingrecordskeptbythecharityandacomparisonoftheaccountspresentedwith those
records.Italsoincludesconsiderationofanyunusualitemsordisclosuresintheaccounts,andseekingexplanationsfromyou as
trusteesconcerninganysuchmatters.Theproceduresundertakendonotprovidealltheevidencethatwouldberequiredinan audit,
and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with 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 to comply with Regulation 8 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.
John E Moffat BA FCA
The Institute of Chartered Accountants in England and Wales
CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS
27 March 2026
Page 4
URRAS COIMHEARSNACHD BHRADHAGAIR AGUS ARNOIL (BRAGAR & ARNOL COMMUNITY TRUST)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
5
Charitable activities
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Raising funds
Charitable activities
6
Charitable activities
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD |
Unrestricted
fund
£
10,291
17,774
58,198
131
86,394
346
29,073
29,419
56,975
21,026
78,001 |
Restricted
fund
£
-
64,535
4,422
-
68,957
-
105,894
105,894
(36,937)
1,424,521
1,387,584 |
30.6.25
Total
funds
£
10,291
82,309
62,620
131
155,351
346
134,967
135,313
20,038
1,445,547
1,465,585 |
30.6.24
Total
funds
£
3,590
54,701
59,703
205
118,199
-
154,758
154,758
(36,559)
1,482,106
1,445,547 |
|
|
|
|
|
The notes form part of these financial statements
Page 5
URRAS COIMHEARSNACHD BHRADHAGAIR AGUS ARNOIL (BRAGAR & ARNOL COMMUNITY TRUST)
BALANCE SHEET 30 JUNE 2025
Notes
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Debtors
12
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS |
Unrestricted
fund
£
11,963
65,348
14,177
79,525
(13,487)
66,038
78,001
78,001 |
Restricted
fund
£
1,347,518
38,866
1,200
40,066
-
40,066
1,387,584
1,387,584 |
30.6.25
Total
funds
£
1,359,481
104,214
15,377
119,591
(13,487)
106,104
1,465,585
1,465,585
78,001
1,387,584
1,465,585 |
30.6.24
Total
funds
£
1,395,788
57,441
25,598
83,039
(33,280)
49,759
1,445,547
1,445,547
21,026
1,424,521
1,445,547 |
|
|
|
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon27March2026andweresignedon its
behalf by:
A Morrison - Trustee
The notes form part of these financial statements
Page 6
URRAS COIMHEARSNACHD BHRADHAGAIR AGUS ARNOIL (BRAGAR & ARNOL COMMUNITY TRUST)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenpreparedin accordance
withtheCharitiesSORP(FRS102)'AccountingandReportingbyCharities:StatementofRecommendedPractice applicable
tocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKand Republic
ofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesandTrusteeInvestment(Scotland)Act2005.The financial
statements have been prepared under the historical cost convention.
Thefinancialstatementsarepreparedinsterlingwhichisthefunctionalcurrencyofthecharityandareroundedto the
nearest £.
Going concern
Thetrusteeshaveassessedthecharity'sabilitytocontinueasagoingconcernanddonotconsidertheretobeany material
uncertainties about the charity's ability to continue as a going concern.
Financial reporting standard 102 - reduced disclosure exemptions
Thecharityhastakenadvantageofthefollowingdisclosureexemptioninpreparingthesefinancialstatements,as permitted
by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
the requirements of Section 7 Statement of Cash Flows.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtotheincome,there is
sufficientcertaintyofreceiptandsoitisprobablethattheincomewillbereceived,andtheamountofincomereceivable can
be measured reliably. Income received in advance is deferred until the criteria for income recognition are met.
GrantsreceivablearecreditedtotheStatementofFinancialActivitieswhenreceivablewhereentitlementisnot conditional
onthedeliveryofaspecificperformancebythecharity.Grantsrelatedtoperformanceandspecificactivitiesare accounted
forwhenthecharityhascompletedtherelatedundertakings.Grantsreceivedwhicharerelatedtocapitalexpenditure are
held within restricted funds and are utilised to fund the future depreciation of the related capital expenditure.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthecharityto that
expenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandtheamountof the
obligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeenclassified under
headingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticular headings
theyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuseofresources.ExpenditureincludesanyVAT which
cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Raising funds
Costsofgeneratingfundscomprisethecostsassociatedwithattractingvoluntaryincomeandthecostsincurredin trading
activities that raise funds.
Charitable activities
Charitableexpenditurecomprisesthosecostsincurredbythecharityinthedeliveryofitsobjectsandactivities.It includes
bothcoststhatcanbeallocateddirectlytosuchactivitiesandthosecostsofanindirectnaturenecessarytosupport them.
The allocation of direct and support costs are analysed in the notes to the financial statements.
Governance costs
Governancecostsincludethosecostsassociatedwithmeetingtheconstitutionalandstatutoryrequirementsofthe charity
and include the audit fees and costs linked to the strategic management of the charity.
continued...
Page 7
URRAS COIMHEARSNACHD BHRADHAGAIR AGUS
ARNOIL (BRAGAR & ARNOL COMMUNITY TRUST)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
1. ACCOUNTING POLICIES - continued
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property- 2% on cost
Plant and machinery- 20% on reducing balance
Computer equipment- 25% on cost
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.Restrictionsarise when
specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharity'spensionscheme are
charged to the Statement of Financial Activities in the period to which they relate.
2.
CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
Intheapplicationofthecharity'saccountingpolicies,thetrusteesarerequiredtomakejudgements,estimates and
assumptions that affect the amounts reported for assets, liabilities, income and expenditure.
Theestimatesandassociatedassumptionsarebasedonhistoricalexperienceandotherfactorsthatareconsideredto be
relevant. Actual results may differ from these estimates.
Theestimatesandassumptionsarereviewedonanongoingbasis.Revisionstoaccountingestimatesarerecognisedin the
period in which the estimate is revised and in future periods should it affect future periods.
Theestimatesandassumptionswhichcarryahigherdegreeofriskofcausingamaterialadjustmenttothecarrying amount
of assets and liabilities are as follows:
Useful economic lives of tangible fixed assets
Theannualdepreciationchargefortangiblefixedassetsissensitivetochangesintheestimatedusefuleconomiclives and
residualvaluesoftheassets.Theyareamendedwhennecessarytoreflectcurrentestimates,futureinvestment, economic
utilisation and the physical condition of the assets. See note 10 for details of the values of tangible fixed assets.
continued...
Page 8
URRAS COIMHEARSNACHD BHRADHAGAIR AGUS ARNOIL (BRAGAR & ARNOL COMMUNITY TRUST)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
3. OTHER TRADING ACTIVITIES
3. |
OTHER TRADING ACTIVITIES |
|
|
|
|
|
|
30.6.25 |
30.6.24 |
|
|
|
£ |
£ |
|
Fundraising events |
|
4,725 |
6,772 |
|
Rental income & room hire |
|
51,251 |
46,104 |
|
Laundry |
|
2,222 |
2,617 |
|
Employment allowance |
|
4,422 |
4,210 |
|
|
|
62,620 |
59,703 |
4. |
INVESTMENT INCOME |
|
|
|
|
|
|
30.6.25 |
30.6.24 |
|
|
|
£ |
£ |
|
Deposit account interest |
|
131 |
205 |
5. |
INCOME FROM CHARITABLE ACTIVITIES |
|
|
|
|
|
|
30.6.25 |
30.6.24 |
|
|
Activity |
£ |
£ |
|
Grants |
Charitable activities |
64,535 |
51,324 |
|
Membership fees |
Charitable activities |
714 |
337 |
|
Other income |
Charitable activities |
9,321 |
2,123 |
|
Insurance Claims |
Charitable activities |
7,739 |
917 |
|
|
|
82,309 |
54,701 |
|
Grants received, included in the above, are as follows: |
|
|
|
|
|
|
30.6.25 |
30.6.24 |
|
|
|
£ |
£ |
|
Western Isles Development Trust |
|
- |
749 |
|
National Lottery Community Assets |
Fund |
32,366 |
15,660 |
|
Bord na Gaidhlig |
|
24,565 |
17,622 |
|
Comhairle nan Eilean Siar |
|
|
|
|
|
|
4,554 |
12,098 |
|
Feisean nan Gaidheal |
|
- |
195 |
|
Royal Society of Edinburgh |
|
- |
5,000 |
|
SJP Acquisition Services |
|
2,750 |
- |
|
Comhairle nan Leabhraichean |
|
300 |
- |
|
|
|
64,535 |
51,324 |
continued...
Page 9
URRAS COIMHEARSNACHD BHRADHAGAIR AGUS
ARNOIL (BRAGAR & ARNOL COMMUNITY TRUST)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
6. CHARITABLE ACTIVITIES COSTS
7.
Charitable activities
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Repairs & maintenance
Fundr, events & project costs
Subscriptions
Travel
Cleaning & Laundry
Legal & professional fees
Donations
Depreciation |
Direct
Costs (see
note 7)
£
130,346 |
Support
costs
£
4,621
30.6.25
£
46,386
2,114
8,364
13,001
1,711
294
1,059
-
8,398
7,420
1,996
240
845
616
-
37,902
130,346 |
Totals
£
134,967 |
Totals
£
134,967 |
|
|
|
|
30.6.24
£
60,693
2,779
10,786
19,342
1,517
728
846
335
5,308
2,993
2,159
83
535
502
50
41,437 |
|
|
|
|
150,093 |
8. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended30June2025norfortheyear ended
30 June 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.
9. STAFF COSTS
The average monthly number of employees during the year was as follows:
Charitable activities
Management and administration |
30.6.25
30.6.24
1
1
2
2
3
3 |
30.6.25
30.6.24
1
1
2
2
3
3 |
|
|
3 |
No employees received emoluments in excess of £60,000.
continued...
Page 10
URRAS COIMHEARSNACHD BHRADHAGAIR AGUS ARNOIL (BRAGAR & ARNOL COMMUNITY TRUST)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Charitable activities
Other trading activities
Investment income
Total
EXPENDITURE ON
Charitable activities
Charitable activities
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
11.
TANGIBLE FIXED ASSETS
COST
At 1 July 2024
Additions
At 30 June 2025
DEPRECIATION
At 1 July 2024
Charge for year
At 30 June 2025
NET BOOK VALUE
At 30 June 2025
At 30 June 2024 |
Freehold
property
£
1,506,495
-
1,506,495
120,040
30,130
150,170
1,356,325
1,386,455 |
|
Unrestricted
fund
£
3,590
3,377
55,493
205
62,665
55,103
7,562
13,464
21,026
Plant and
machinery
£
48,806
1,200
50,006
40,215
7,538
47,753
2,253
8,591 |
|
Restricted
fund
£
-
51,324
4,210
-
55,534
99,655
(44,121)
1,468,642
1,424,521
Computer
equipment
£
6,925
396
7,321
6,183
235
6,418
903
742 |
Total
funds
£
3,590
54,701
59,703
205
118,199
154,758
(36,559)
1,482,106
1,445,547
Totals
£
1,562,226
1,596
1,563,822
166,438
37,903
204,341
1,359,481
1,395,788 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
continued...
Page 11
URRAS COIMHEARSNACHD BHRADHAGAIR AGUS
ARNOIL (BRAGAR & ARNOL COMMUNITY TRUST)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 14)
Trade creditors
Taxation and social security
Other creditors
14.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts |
30.6.25
£
272
103,942
104,214
30.6.25
£
-
8,001
2,556
2,930
13,487
30.6.25
£
- |
30.6.24
£
320
57,121 |
|
|
57,441 |
|
|
30.6.24
£
94
19,869
3,356
9,961
33,280
30.6.24
£
94 |
15. MOVEMENT IN FUNDS
FUNDS
General fund
The general fund represents unrestricted funds which the trustees are free to use in accordance with the charitable objects.
Restricted fund
Thisrepresentsthefundsraisedfromvariousorganisationstoassistinthedevelopmentofthenewcommunitycentre and
to assist in the funding of wages posts.
continued...
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URRAS COIMHEARSNACHD BHRADHAGAIR AGUS ARNOIL (BRAGAR & ARNOL COMMUNITY TRUST)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
16. RELATED PARTY DISCLOSURES
UrrasCoimhearsnachdBhradhagairagusArnoil('UCBA')providedfundingtoGrinneabhatCICtoassistwiththe business.
The balance due to UCBA at 30 June 2025 is £102,092.58
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