Charity reglstratlon number SC045451 (Scotland
Company reglstratlon number CS001865 (Scotland
CROMARTY & RESOLIS FILM SOCIETY (SCIO)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
A9 Accountancy Limited
Independent Examiner
Elm House
Cradlehall Business Park
Inverness
IV2 5GH

CROMARTY & RESOLIS FILM SOCIETY (SCIO)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Charfty number IScotland>
SC045451
Company number
CS001865
Reglstered offlce
Independent examiner
A9 Accountancy Limited
Elm House
Cradlehall Business Park
Invemess
United Kingdom
IV2 5GH

CROMARTY & RESOLIS FILM SOCIETY (SCIO)
CONTENTS
Page
Trustees, report
Statement of trustee5' responsibilities
Independent examiner's report
statement of financial activities
Balance sheet
Notes to the financial statements
8-17

CROMARTY & RESOLIS FILM SOCIETY (SCIO)
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's governing document, the Charities and Trustee Investment
(Scotland} Act 2005, the Charities Accounts (Scotland) Regulations 2006 {as amended) and "Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
1021" (effective 1 January 2019).
Objectives and activities
The objectives and aims of the charity remain the promotion of cultural and leisure activities to communities in the
Highlands of Scotland. The society achieves its aims through the provision of recrealional film screenings and
related events, with the objective of improving the conditions of life for these rural communities.
From April 2024-Mar¢h 2025 the cinema screened 200 films in the partnership with Eden Court (up from 156 the
previous year) with an average capacity of 610/0 which is slightly down from the 63 /0 achieved the previous year
probably reflecting the increase in the number of screenings andlor the popularity of significant releases in the
period.
In addition. a number of special events occurred including=
Pay what you can screenings
Cromarty Kicks Ass season curated by volunteers focusing on classic action movies.
Another film Noir season programmed and introduced by a local community member
Screenings followed by Q&A with invited directorsl guests, including one in collaboration wilh Highland
Good Food Partnership
Special illustrated talks on archaeology and art history
The classic Film Club continued screenings for older members of the community ￿lce per month New
Groups have started utilising the Cinema including Cromarty Fourways Club and Aberdeen University
Ongoing Schools Programme supported by the Middleton Trust
A screening for Fortrose Academy Pupils
The cinema continued to offer private hires for which the cinema has more demand than we can handle as we
prioritise public screenings, but by offering incentives lo our volunteers we were able to increase the number of
hires from 55 to 79 in the past year which has helped our income. In addition we have increased our paid
memberships to 170 people.
The ongoing employment of the part time Cinema Manager remains an essential component of operatior6. To
ensure sustainability of the cinema operations at the current level the truslees agreed to absorb the full cost of the
post until 31 March 2025. As CRFS was willing lo cover the costs of the role but does not wish to become an
employer it was agreed that the individual will remain an employee of Eden Court, with a contract specitying the
terms of reference for work with the Cromarty Cinema. The Trustees were successful in their application for
Creative Scotland Multi-year Funding which will guarantee sufficienl revenue to continue to employ the part time
cinema manager for Ihe next three years.
Another significant investment was the tarmacking of the cinema car park at a cost of £44,315 which was grant
aided by £35,816 with the cinema committing £5,499 of its funds. This is a major improvement in terms of ease of
access, drainage and health and safety.

CROMARTY & RESOLIS FILM SOCIETY (SCIO)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performanGe
Signif￿an1 activities and achievements againsl objectives
Flnanclal revlew
Resernes policy
The trustees acknowledge their responsibility to ensure sufficient funds are available to safeguard the charity'$
Jture activrties. The reseThe policy of the charity is to retain sufficient unrestricted funds equal to six months of the
annual running costs which is deemed to be around £20,000. The unrestricted general funds represent&1 by liquid
cash balances as al 31 March 2025 was £20,425 and the surplus for the year 24125 was £11,697 which includes
£11,811 of building and equipmerrt depreciation.
The reseThes level has been achieved this year and in the pnor year. The trustees are of the opirion that wilh
careful management the funds available are sufficient to secure the continuing activilies of the charity.
asofEx
ndilure
The role of the Cinema Manager remains our largest annual expenditure bLrt without this post we would be forced to
$1gnificantly reduce our operations which Trustees feel would lead to a cycle of decreased audience numbers and
income. Consequently, Trustees remain committed to finding additional rèvenue streams to cover this cost.
Princi
al Fundin
Sources
The society's receipt of Multi-year grant funding from Crealive Scotland of £50,000 per annum for three years from
April 2025 is obviously a significant boost to the ongoing operation of the cinema and will allow the Society to
undertake a range of new activities. develcp our audience, improve our governance and potentially increase the
number of screenings. Ticket sales and membership will continue lo be a significant source of fundiro and the
Trustees are aware that the funding from Creative Scotland is time limited and subject to ongoing performance
review.
Plans for future periods
Key actions over the next ￿e1ve months include..
Continuation of the SCTeenings in partnership with Eden Court at a slightly enhanced level
New Special Seasons
Continuation of the schools programme and classic film Club
Implementation of plans for additional revenue including sponsored SC￿enIng5, bequests, donations,
increased ticket sale5, etc.
Installation of an EV charging station at the Cinema car park
Securing funding for and implementing a comlx'ned PVIBatt6ry installation to further reduce our electricity
costs.
Structure, governance and management
Cromarty & Resolis Film Society is a Scottish Charitable Incorporated Organisation (SCIO). To reflect Ihe society's
focus on tha Cinema and the increased importance of volunteers in our operations, the charity conslrtution was
revised. The revised constilution was approved at an EGM in January 2024 and appfoved by OSCR in February.
The trustees, who are also the diredors for the purpose of company law, and who served during the year and up to
the date of sign8tiire of the financial statements were..
Reciuilnieiit aiid 8ppoiiplriFenl oftruslees
In the year under review. Ihe charity began and ended with the same five trustees.

CROMARTY & RESOLIS FILM SOCIETY (SCIO)
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Or￿al71.￿all0na1.tln1r1Il￿.
The day lo da>, operation5 are delegated by Ihe IflJSlees lo Ihe registerecl volunleers in the conlexl ol polices and
procedlires approved by Ihe Irustees which sel out the requiTed 51andaid of good PTaclice.
The Iruslees are responsible for
Approving operational policies and proceduies
Approving and reviewng the aims and obieclives
Setting the pay and condilioiis of employmenl for all stall
Reviewing all aspects of the organisalion's performance
Oversighl of all property management Te181ed matters
Risk management
The trustees recognise their duly to idenlity and review the risks lo whth the chanty is exposed antt lo ensure Ihat
appropriate controls are in place lo provide reasonable 8ssur8nce a9ain51 fraud an•J eiror. The twstees are
confidenl Ihat these provide reasonable. bul not absolule. protection agairksl material misstatemenl and loss.
. sl*< repDrl approved by the Board ol Trustees.
ee
Date.
I"/>c.

CROMARTY & RESOLIS FILM SOCIETY (SCIO)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees, who are also the directors of Cromarty & Resolis Film Society (SCIOI for the purpose of company law,
are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law
and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair
view of the state of affairs of the charity and of the incoming resources and application of resour￿$, including the
income and expenditure, of the charitable company for that year.
In preparing these financial statemenls, the trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial statements.. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity
will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts
{Scotlandl Regulations 2006. They are also responsible for safeguarding the assels of the charity and hen￿ for
taking reasonable steps for the prevention and detection of fraud and other irregularities.

CROMARTY & RESOLIS FILM SOCIETY (SCIO)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CROMARTY & RESOLIS FILM SOCIETY (SCIO)
I report on the financial stalements of the charity for the year ended 31 March 2025, which are set oul on pages 6
to17.
Respective responsibilities of trustees and examiner
The charity's trustees, who are also the directors of Cromaty & Resolis Film Society (SCIO) for the purposes of
company law, are responsible for the preparation of the financial slatements in accordance with the terms of the
Chanties and Trustee Investments (Scotland) Act 2005 and the Charities Accounts Iscotland) Regulations 2008.
The trustees consider that the audit requirement of Regulation 1011)(a) to (c) of the 2006 Accounts Regulations
does not apply. It is my responsibilty to examine the financial statements as required under section 44(1)Ic) of
the Act and to state whether particular matters have come to my attention.
Basis of independent examinerfs statement
My examination is carried out in accordance with Regulation 11 of the CharFties A¢counts (Scotland) Regulalions
2006. An examination includes a review of the accountin9 records kept by the charity and a comparison of the
financial statements presented with those records. It also includes consideration of any unusual items or
disclosures in the financial statements, and seeking explanations from the trustees concefning any such matters_
The procedures undertaken do noi provide all the evidence that would be required in an audit and consequently I
do not express an audil opinion on the view given by the financial statemenis.
Independent examlner's statement
In conneth'on with my examination, no matter has come to my attention..
(a) which gives me reasonable cause to believe that in any material respect the requirements-
(i) to keep accounting records in accordance with section 44{1) (a) of the 2005 Act and Regulation 4 cl
the 2006 Accounts Regulations.. and
{ii) to prepare financial statements which accord with the accounting records and comply with Regulation
8 of the 2006 Accounts Regulations;
have not been met or
(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of
financial statements to be reached.
A9 Accountsncy Limited
Elm House
Cradlehall Business Park
Invemess
IV2 5GH
United Kingdom
Dated..

CROMARTY & RESOLIS FILM SOCIETY (SCIO)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlcted Unrestrlcted
funds
funds
general Designated
2025
2025
Restrlcted
funds
Total
Total
2025
2025
2024
Notes
Income from:
Donations and legacies
Charitable activities
Investments
7,500
21,334
481
35,815
43,315
21,334
481
22,789
20,878
404
Total income
29,315
35,815
65,130
44,071
Expenditure on:
Charitable activities
51,514
1,919
53,433
54,677
Total expenditure
51.514
1.919
53,433
54,677
Net incomel(expenditure)
{22.199>
(1,919)
35,815
11,697
{10,606)
Transfers be￿een funds
35,815
(35,815)
Net movement in funds
13,616
(1,919)
11,697
(10,6061
Reconciliation of funds:
Fund balances at l April 2024
302,750
2,934
305,684
316,290
Fund balances at 31 March 2025
318,366
1,015
317,381
305,684
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

CROMARTY & RESOLIS FILM SOCIETY ISCIO)
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Notes
Fixed assets
Intangible assels
Tangible asse15
11
12
1,200
297,055
1.800
263 452
298.2S5
265.252
Currenl assets
Debtors
Cash at bank and in hand
13
2.455
20.425
2.176
41,738
22,880
43.914
Credilors: amounts falling due within
one year
14
(3,754)
13.482)
Net Currenl assets
19,126
40,432
Totsl assets less current liabilities
317,381
305.684
The funds of the charity
Unreslricled fund5 - general
Unre51ricled funds - Designaled
17
16
316,366
1.015
302.750
2.934
317,381
305.684
The company is entitled to the exemption from the audit fequiremenl contained in 5eclion 477 of the Ccmpanies Act
20D6. for the year ended 31 March 2025
The Oiiectors ackno￿edge their responsibiliiies foT comptying the requiremenls of the Comwies Act 20L
wilh resp¢tt to accounting fecords and the preparation of firkincial slalement5.
The rnembeis have nol required the company lo oblan an audit of ils finanual statements for the year in question in
accordance Y*th Section 476.
These finanoal stalemenls have been prepared in accordance wilh the provisions aPpI￿able to companies suty'ecl
lo the small companies regime.
Tb
anriel 5t>lerneDls werp 8PPToved by Ihe Injslees on
Company regisiralion numbeT CS001865 (Scollandl

CROMARTY & RESOLIS FILM SOCIETY (SCIO)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
Charlty Information
Cromarty & Resolis Film Society is a Scottish Charitabla Incorporated Organisation (SCIO)
The address of ils re
Istered office is..
1.1 AGGounting convention
The financial statements have been prepared in accordance with the charity's goveming document, the
Companies Act 2006 the Charities and Trustee Investment (Scotland) Act 2005. the Chanties Accounts
(Scotland) Regulations 2006, FRS 102 "The Financial Reporling Standard applicable in the UK and Republic
of Ireland" and the Charities SORP "Accounting and Reporting by Charities. Statement of Recommended
Practice applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)" The charity is a Public Benefit Entity as defined by
FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not lo prepare a statanent of
cash flows
The financial stalements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these fsnancial statements are rounded to the nearest £.
Cromarty & Resolis Film Society (SCIO) meets the definttion of a public benefit entity under FRS 102. Assets
and liabilities are Initially recognised at hislorical c05t or transaction value unless otherwise staled in the
relevant accounting policy notes.
1.2 Golng concern
At the time of approvlng the financial slatements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trLBle8S
continue to adopt the going concern basis of aC￿unting in preparing the financial stalements.
1.3 Charltsble funds
Unrestricted income funds are general funds that are available for us8 at the trustees discreb'on in further8nce
of the objectives of the chanty.
Designated funds are unrestricted funds set aside for specific purposes al the discretion of the trustees,
1.4 In¢ome
Income is recognised when the charity is legally enlitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Donations are recognised when the chanty has been notified in writing of both the amount and setdement
date In the event that a donation is subject to conditions that require a level of performance by the charty
before the charity is entitled to the funds, the income is deferred and not recognised until either those
conditions are fully met. or the fulfilment of those conditions is wholly within the control of the charity and it is
probable that these conditions will be fulfilled in the reporting peiiod.
Grants are recognised when the charity has an entitlement lo thé funds and any conditions linked to the
grants have been met. ￿ere performancé conditions are attached to Ihe grant and are yet to be met, the
income is recognisèd as a liability and included on the balance sheet as deferred income to be released.

CROMARTY & RESOLIS FILM SOCIETY (SCIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable
that a transfer of economic benefits will be required in settlement, and the amount of the obligalion can be
measured reliably.
All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
INhere costs cannot be directly attributed to particular headings they have been allocated on a basis
consistent with the use of resources, with central staff costs allocated on the basis of time spent, and
depreciation charges allocated on the portion of the asset's use. Other support costs are aSlocated based on
the spread of staff costs.
Chantable activities
Charitable expenditure compromises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activtties and those
costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a Ixsis
consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff
costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory requirements,
including audit, stralegic management and trustees meetings and reimbursed expenses.
1.6 Intangible flxed assets other than goodwill
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured
at cost less accumulaled amortisalion and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwll at the
acquisition date where it is probable that the expected future economic benefits that are attributable to the
asset will flow lo the entity and the fair value of the asset can be measured reliably., the intangible asset arises
from contractual or other legal rights.. and the intangible asset is separable from the entity.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Website
200/0 Straight line
1.7 Tanglble fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Land and buildings
Furniture and equipment
2 % slraight line
20 % reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.

CROMARTY & RESOLIS FILM SOCIETY (SCIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.8 Impairment of fixed assets
At each reporting end date. the charity reviews the carrying amounts of its tangible and intangible assets to
determine whether there is any indication that those assets have suffered an impairment loss. If any such
indication exists. the recoverable amount of the asset is estimated in order to determine the extent of the
impairment loss lif any).
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call wrth banks, other short-lerm liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.10 Financial instruments
The charity has elected to apply the provisions of Section 11 '8asic Financial Instruments, and Section 12
'Other Financial Instruments Issues. of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liabilrty simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances. are initially measured at
transaction Pri￿ including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or Se￿ICe5 that have been acquired in the ordinary course of
operations from suppliers Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.11 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
10-

CROMARTY & RESOLIS FILM SOCIETY (SCIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Icontinuedl
1.12 Government grants
Government grants are recognised based on the accrual model and are measured at the fair value of the
asset received or receivable. Grants are classified as relating either to revenue or assets. Grants relating to
revenue are recognised in income over the period in which the related costs are recognised. Grants relating to
assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is
deferred, it is recognised as deferred income.
Critical accountlng estimates and Judgements
In the application of the charity's accounting policies, the trustee5 are required to make judgements. estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from donations and legacies
Unrestricted
funds
2025
Restricted
funds
2025
Total
Restricted
funds
2024
Total
2025
2024
Donations and gifts
Grants
3.250
4.250
3,250
40,065
139
22,650
35,815
7,500
35,815
43,315
22,789
Grants receivable for core activities
Creative Scotland
Middelton Trust
The Highland Council
Iliam Sy50n Trust
Film Hub Scotland
10,000
2,550
7,850
2,250
35,815
35,815
4,250
4,250
4,250
35,815
40,065
22,650
11

CROMARTY & RESOLIS FILM SOCIETY (SCIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from charitable activlties
Unrestrlcted
funds
2025
Unrestrlcted
funds
2024
Charitable actlvltles
Cinema
21,334
20,878
Income from Investments
Unrestricted Unrestricted
funds
funds
2025
2024
Interest receivable
481
404
Expenditure on charltable activities
Charitable
activities
2025
Charitable
activities
2024
Direct costs
Depreciation and impairment
Cinema
11,811
32,157
12,045
31,034
43,968
43,079
Share of support and governance costs (see note 7)
Support
Governance
7,830
1.635
10,133
1.465
53,433
54,677
Analysis by fund
Unrestricted funds - general
Unrestricted funds - Designated
51,514
1,919
40,574
14,103
53,433
54,677
12-

CROMARTY & RESOLIS FILM SOCIETY (SCIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to activities
2025
2024
Accountancy
Rent
Light, heat and power
Building expenses
Computer So￿are and maintenance
Telephone and fax
Printing, postage & stationery
Insurance
Subscriptions
Govemance costs
3.246
167
1,690
421
1.185
450
305
326
40
1,635
2,904
167
1,830
561
3,084
469
227
996
95
1,465
9.465
11.598
Analysed between:
Charitable aclivities
9.465
11,598
Governance costs include payments to the independent examiner of £1,635 {2024 - £1,465) for independent
examination fees.
Independent examinerfs rèmuneratlon
2025
2024
Examination of the financial statements
1.635
1,465
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the
charty during the year.
During the year payments of £30 (2024 - £NilJ were made I
incurred for the charity. The payments were approved by the
with the charity's governing document.
lo reimburse him for expenses
Stees and made in accordance
During the year payments of £1,800 (2024 - £1,800) were made to
for social media services The
payments were approved by the other charity trustees and made in accordance with the charivs goveming
document
10 Taxatlon
The charily is exempt from taxation on its activities because all its income is applied for charitable purposes.
13-

CROMARTY & RESOLIS FILM SOCIETY (SCIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11 Intangible fixed assets
Website
Cost
At 1 April 2024 and 31 March 2025
1,800
Amortlsation and impalrment
At 1 April 2024
Amortisation charged for the year
600
At 31 March 2025
600
Carrying amount
At 31 March 2025
1.200
At 31 March 2024
1,800
12 Tangible flxed assets
Land and Furniture and
buildlngs
equipment
Totsl
Cost
At 1 April 2024
Additions
265,113
44,265
72,304
550
337,417
44,815
At 31 March 2025
309,378
72,854
382,232
Depreciation and Impairment
At 1 April 2024
Depreciation charged in the year
26.231
6.188
47.734
5,024
73.965
11,212
Al 31 March 2025
32.419
52,758
85,177
Carrylng amount
At 31 March 2025
276,959
20,096
297,055
At 31 March 2024
238,882
24,570
263,452
13 Debtors
2025
2024
Amounts falllng due withln one year:
other debtors
Prepayments and accrued income
118
2,337
1,366
810
2,455
2,176
14-

CROMARTY & RESOLIS FILM SOCIETY (SCIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14 Credltors: amounts falllng due within one year
2025
2024
Other tsxation and social security
Trade creditors
Accruals and deferred income
184
2,025
1,545
467
1,635
1,380
3.754
3,482
15 Restrlcted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 April
2024
Incoming
resources
Transfers At 31 March
2025
Highland Council
35,815
(35,815)
The specific purposes for which the funds are to be applied are:
Highland Council Grant received towards the upgrade of the car park. This has been transferred b
unrestricted funds as the cark park is now complete.
16 Unrestricted funds - Designated
At 1 Aprll
2024
Incoming
resources
Resources At 31 March
expended
202S
Middleton Trust
2,934
(1,919)
1,015
Prevlous year:
At 1 April
2023
Incoming
resources
Resources At 31 March
expended
2024
Middelton Trust
The Highland Council
William Syson Trust
4,387
2,550
7,850
2,250
(4.003}
{7,850)
(2,250)
2,934
4.387
12.650
{14,103)
2,934
15-

CROMARTY & RESOLIS FILM SOCIETY (SCIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Unrestricted funds - Designated
(Continued)
The specific purposes for which the funds are to be applied are as follows-
The Middleton Trust grant was provided for a schools youth cinema project.
The Highland Council and Imlliam Syson Foundation grants were provided for in connection with the
community cinema.
17 Unrestricted funds
At 1 April
2024
Incomlng
resources
Resources
expended
Transfers At 31 March
2025
General funds
302,750
29,315
(51,514)
35,815
316.366
Previous year:
At 1 April
2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
General funds
311,903
31,421
(40,574)
302,750
18 Analysis of net assets between funds
Unrestrlcted Unrestrlcted
funds
funds
general Deslgnated
2025
2025
Total
2025
At 31 March 2025:
Intangible fixed assets
Tangible assets
Current assetsl{liabilities)
1,200
297,055
18,111
1,200
297,055
19.126
1,015
316.366
1,015
317,381
Unrestricted Unrestricted
funds
funds
general Designated
2024
2024
Total
2024
At 31 March 2024..
Intangible fixed assets
Tangible assets
Current assetsl{liabilities)
1,800
263,452
37,498
1,800
263,452
40,432
2,934
302,750
2,934
305,684
16-

CROMARTY & RESOLIS FILM SOCIETY (SCIO)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Related party transactions
There were no disclosable related party transactions during the year (2024 - none), other than those stated in
Note 9.
17