```
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`**
|||**`Page`**||
|---|---|---|---|
|**`Report of the Trustees`**|`1`|`to`|`3`|
|**`Independent Examiner's Report`**||`4`||
|**`Statement of Financial Activities`**||`5`||
|**`Balance Sheet`**||`6`||
|**`Notes to the Financial Statements`**|`7`|`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`|
|---|---|---|---|---|---|---|
||||||||
||||||||
||||||||
||||||||
||||||||
```
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...
```
```
Page 12
```
## **`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
```
```
Page 13
```