MUTUALS PUBLIC REGISTER NUMBER: 2003RS REGISTERED CHARITY NUMBZR: SC045656 R•port Of th¢ and Fln•nel41 StAtsm•nti for th• Ytar End¢d 31 O¢tober 2024 for COQHOMUNN NA HEARADH LTD Mllnn Judd Cordm Ltd Chm¢r¢d AOts[ & St&tyJry Auditor$ 26 Lewis Street Stomow Islc of Lmvis HS12JF
Contsnts of tbe Finan¢ial St4tèment$ for ¢ko Year EEded31 Ottober 2024 ChaiTmall'8 Report Reportof ¢h•Trusteu 2 to S Repor¢ •( thelndepeDdeDt A#dltor¥ 6 to 9 st¢ml of Fittao¢l•l A£tlvlll io BaJ*tt¢t Sh¢¢t Cssb Flow StAtsmtnt 12 Notes to the Cath StAtemtst 13 Not¢s to the Flmlltlal Statsmtnts 14 to 21 Detslled Stltemtht 0fFlllattd A¢llvltlei 22 to 23
COiHOMUNN NA HEARADH LTD (REGISTERED NUMBER: 21103RS) ChalrmAn's Report for tbe Yur Ended 31 Ort•b¢r 2024 I am plea5cd to T¢POrt a siriKJ8 ffft8nciaL rronnIn¢< for th¢ y¢w. wlth i significanl imwovcrtKnt in Drt incom¢ Mpar io the previo y¢8r. Total income has iThCr¢ by £S0.(KM), prlmority driven by 8 £7?.( rise in thop sl¢s, dwlt¢ d¢¢r¢w in fuel 5ales1£4,0(K)) and ¢rnft so1¢$ {U2.1)00). On thE expthdlturn 81d4 ¢o¥ts have ris¢n by £36,000. Iwg¢ty du¢ to inctrases in.. - Limht hcaL £IIOOO - pthty due to last yeats •n(fflaly Wh¢ w¢ re¢eIv IATX¢ QT¢dit nolu after clwing suppliws. - Repolrs,. £14,(YJO- whlch Includes £5,000 for ¢sntI&l ton¢r¢ f¢pLemen[ work outsld¢. - Wogc4 £9,). r¢ll¢It1& st8ifll adju51m(nts. - Mowrexpenses: £5.000- owing tovAn coffj towards theend of theyeBr. Th¢s¢ Increosu were p11]ty otT¥¢t by snau redon9 In rnt¢s (£2,000) aTh4 d¢Weci10n {£2,01)01. As a rejyli we achicvcd ll tncom¢ of£iJ,650, & 5ubjthnil unprov4meDI from lasty&s fLKure of£i,(K)4. Wc malnts5n 4 StroTh8 nnan¢llll pJ$lUon, wlth: - Caqh in bank., £190,732 Sw¢k value.. £114.988 - N¢t current 4ssets lex¢ludkn8 Ilx¢d 438¢t3 inveJm¢nts)'. £279.499 - Funds ¢rIed forw•rd; £378.285 We bav# OulsidIn8 credlior4 includin8 iho r¢m•ifiini £7.1 of wr low. Our Jucce55 this year Is a dlr#i i¢$tsm¢ni th¢ ¢xcepilonai cornmitmenl r¢5ili¢n¢i of LJW Str. Ev¢ry o¢M¢v¢mMt tru1n¢d in this report has been made possib throuKh their Ilrcless ¢tfort& itMov1vt problemvsolvin& and E•J[S$( dedl¢iiloTh w our collectlve 8011 This ye4r preseThted pllrticulv ¢hdknges wlth flU¢NlIng ¢oMs And economi¢ pres5uTes: lwever. rkabI¢ •d4p¢ab115ty ¢nSur thai W¢ th)t only mwnt•kned byt •lyo 8rnv our ihop 5al¢s while reluardIB the fInCl heNIth of th¢ buslthcsj, Yow fo¢u5 on whol we could control4kliverin8 ¢xc¢lkni ¢us¢om¢r s¢rvi¢¢. mona&in8 invenwry ¢ffectivety. 40d m&inlainin8 oprrnlionaj ¢tTKiency.hag beeh Cruciaj. CCNFI pi&ys a vilal Tok in th¢ ¢ommunity w¢if4f¢ for th¢ elderly, And th15 always b¢cn a dcfinini felltuff. Your etTorty l¥ve not @one unnoiicd Ind Brc 51n¢crely •pwrial¢d by all. D¢spit¢ risin8 op¢r•Uong1 cost% the businus has d¢llvertd i solid fknart¢S perforni¢4 wlth Improv¢d wofltabiitty •md A tK8lthy Cash psilion. With 4 s¢rong am and Jound fmanciNi w¢ w¢ll.PDaitioned f•r¢ontinued 8rowth in th¢ comui8 y¢•r. uwrnI LLNH P88e I
CCkCHOMUNN NA HEARADH LTD (REGiSTERED NVMBER: 21Rs) Report of th¢ Tr•st¢¢s f•r tht Yar EDdtd 31 Oetober 1024 The tTh51ees pr¢s¢nt their reyjrt with the finDri41 of Ik dwity for thr yur ¢twltsl 31 Octobcr2024. The In¢t5 have Udoptrd the provisions of Ac¢ow)kn8 and Reptinin8 by C?rIE1C5. Siat¢m¢nl of ReC(X)ethI Pracii¢e applicable to chariti¢s pr¢paTin8 their accouM5 in X¢OTdxKe with the Financial RryNtin8 St•md•rd zppltt8ble in the VK Rythlic of IrelaDJ (FRS Iff21 (¢ff¢div¢ l Jnuary2OI9). ORTECTIVES AND AcrivrriEs Objtttfvu Ind almj The ctropernuvc il f¢Ym¢d for the bellefit of tht r&¥nmwity. Its 4ds be ly dwilth¢ •DJ. In ptl¢ol•r {11 thc rEli¢f of those in need by rekwn of diybiliry. fmlnc1 hvth4> or dlwlvawe lincludi physicd social isohuon) by:" lal providin8 vlthl loods seTrices th th¢ locd commulltsy * J(fothble in p4nicuJu {rt withtyjt limithtiQDI (bl or provtdin8 SUp)rt fw projttts w tr•de5 th•1 thre to ffllev¢ th¢ di¥dv•nt•w of physical and S1•1 •84 i11-heal disthility d h•rdship: ld (ill th¢ Jv•D¢emeni of comnwnity 4knlopn¢nt lincludiT¥ nnl ft8¢tteMirffil by ¢wryin8(th. or prov#lin8 support for. tr•Jes 5¢hcmrs or pmj¢cts thit improve the t¢(mL1¢ d¢¥elop the ecoTr)my of Harris; provided Alwa th•t nothing ITh the sh1 wili¢41ion on the prroffj ofthe CWFthtsv¢ other th In fvrnher¢c of the chVIle punw b i charithble pwpox urkn s¢¢tirM ? of the Chprities And Trllse Investhicnt (s¢ffjlar 1 kn 21KJS which 15 4150 Tew&d •s • ¢hwithbie purpose in re]•tion appll¢ion of th¢ Taw Acl& AppllfAtIoD olprollts The profits ofthe Co•1 sh1 k ¥pliel •$ follows in gJ¢h ift mthrt¢r u a me¢ikn8 shDiI d¢¢id¢ frnm lim¢ ty ilme.'- (11 firslty. to a ynernl fwth¢uft¢iMioti •Thl d¢v¢bPaDI of•ny of the Obje of the ¢kNoper•tiv¢; •rhl (111 0ndLy. to iivc wnr•Jnt * ¢h¥lbI¢ 01¥10r8 su¥inB chuithbk pwK#)se5 Jn IlwtheT4D¢¢ of the objects ofth¢ M•¥e. Nonc of th¢ w)fits ofthe cmpernlive shall be ld lo ordi5tributd m(W its memlxrs {except in the fvrttlern or the charilable purFQS¢S Ind in #¢0rd•Att with th¢ R]¢$ i member which is its¢if• ¢hrrityl. ACHIZVEMENT AND PERFORMANCE Cbrltsbl¢ attlvltl See Chwrnwi's POrt for i r¢¥i¢w of the yearfs Frfornmf FINANCIAL REVIKW Rtjttwu polky Th¢ trUSt¢es Aim hold unrcMTiCted rrent rover thr¢¢ rnth$ of cos1& excluding pUT¢h. Cumt icul•lbons pui this fi¥w¢ woxim*ly £6J.O(K). The Irudcu pk4soJ to th¥ the ¢wrent
C(kCHOMUNN NA HEARADH LTD {REGISTERKD NUMBER: I0Rs Report of the TrustttS f•T th Y¢r Ettd4d 31 October 2024 STRUCTURE. GOVEIINANCE AND MANAGEMENT Covtrlllng document Co ChoMnn na Heoradh Ltd was fomied lty 1979 8nd teiistered utlder the Industr1 aThd lovid¢rt¢ ACLS of 1965 1978. In May 2015. iti addition to remaining an Industr141 and Provideni Society the cfrop¢ralive becam¢ a r¢gistCT¢d tharity 8JJd Is theretorc now T¢guJited by ix)th th¢ Financial Conduct Authority IFCAI and th¢ oifjre of the Scottish Cknity R¢8utsw {OSCR}. For FCA purw5¢4 th¢ ¢ur¥tn¢ r¢8ulaiions are CfropuaLive and Community B¢n¢fit Socictses Act 2014.Th¢ fQllOP¢Taiive has s0 received confirnts0n from HM R¢venu¢ & Custom$ that it i5 a chBrity for t&¥ PUTPOX5 with ¢ff¢¢t from May 2015. Th¢ ¢Ollop¢rative 15 governed by its W¢w Ruks,, dad S May 201J. Orgilltsitlongl itrutthrt Ell¢h 5ndIvidu member shall hold at le&%t one share knd shdl Jwt heve an Inrest in the share of the cowrative ¢x¢¢¢din¥ the limit for the timc b¢ing provld¢d by th¢ Co.oÈxrniiv¢ and Communiiy Benefit Societies Act 2014. ShDT¢ ¢apitsl shNII b¢ of the Mmlnal value of£25 whi¢h shall be plyabk In full on applicati¢)n. or. if $0 decided by 8enernl meetin& by payment of up to fjv¢ ¢qu&l £5 tnstylmenL% the first ofwhlch t¢ payAbl¢ on appll¢NtloJL and 80 forth monthly thereAfteT. Sh•r¢s shall be tranrferable but wlthdraw4bl¢ and shall b¢ r¢payAble onty 18 provided for elsewhere in the rujcs. No transfcr of5hvx$ 5h411 b¢ vilid unless the Corhsent of th¢ nwia8¢mcni ¢ommittc¢ thereio been obtsin¢d. Membershlp sh1 b¢ OPEll W.. li) individuals aaed 18 y¢ars and over who nomhRlly resld¢ in or hthve ever Teslded kn the eommunlty seTh¢d by the ¢0perlIy¢. (lil Highld$ artd ISId3 Enterpriy¢ ond its gucce$$or¥: (111) Th¢ B8nk of Scotland., (Iv) Hwri5 Mutual Improv¢m¢rtt As8o¢110n HMIA S¢hool Fund: and (vl any othtt ¢oryornk body a5 be delernincd by 48en¢rnl me¢¢th8. Th¢r¢ shall be r¢8ulw m¢dinRaof811 members of the mttwgement ¢ommitt¢¢ of the CO•op¢rnIIv¢. Th¢ ¢wJ¢rnuv¢ shAII bave 4 managemenl commlttcc of nu¢ l¢sJ S wd noi more 15 members, the number be decided by a 8enernl mettiDg. OThly memb¢TS of th¢ ¢W1Ve sh] b¢ ¢118lbl¢ ty b¢ monb¢rs of the mn4ement ¢ommittrt. The m8nageml cornmittee m•y cx¢r¢ise ill such pow¢rn u may b¢ eX¢13¢d by th¢ cwpera¢iv¢ and ate not by these les OT 514tt11¢ reqiiired to beexerclsed by ihe ((0Pera1Lve in Benerul m¢¢tin8. 5ubj¢cl verthrI¢S5 ¢0 th¢ provlslons of the rules And 8ny resolution consisiertt wlth th¢ 1¢8 mid¢ from tune w ¢im¢ by the ¢Oryoper#iiv¢ in 8enernL meetin8. bul no r¢501uilon pwd by the co.operative In general meelin8 shall inv4lid&k w prior a¢1 of thc manllBm¢ni ¢ommltte¢ which would hav¢ be ¥id ifthii r¢x¢lu¢ion had not pa8sed. Rlk mAiigem¢iit Th¢ tnLM¢eS have a thity to Identify Wld review the risks to which the ¢harity Li ¢xpoxd dnd to propal¢ contTol# Ire In pla¢¢ 10 provid¢ r¢asonabl¢ 08aln¥ frnud 4nd eTror. The tnL%tees have a "tL4nd54)n' ApproA¢h to motLitOrill8 the perfOallet of th¢ ¢harSty ld over th¢ past mimber of years havc sought rcdu¢e ros¢$ wh¢rev¢rposslbl¢ REFERENCE AND ADMIMSIRATIVK DETAILS Publlt Rtgtster oumber 2003BS R¢gi&ttr¢d Charlty SC04J6J6 Pa8e 3
Report olthe Tru51e
f•r the Y•r Ethdod 31 Ottobtr 2•24
RerI& offjt¢
An Clachan
LeveT&h
Isl¢ of Harri$
HS5 3TS
Truylttl
Auditors
Mann Judd Gordon L
Chartered Aceounton
& Slaluw Audilo
26 Lewi$ Sty¢eL
Stornowty
Isle ofLvwts
HS12
HMRC Rof•re•¢• Numb•r
STOI598
STATEMEP OF TRUSTKL8' RL8PONSIBILITIKS
Th¢ Inut (who are also the dittttm of cCMn na H¢uwlh for th¢ ot mPY l•w} #e
rwonsibl¢ for pr¢Wi the Athnuaj Repm ihe fir1claI sthmeLLS in accordlnce with 4pplicAbie law •nd United
K8¢knn A¢¢¢n$ SIrds {Unld Kin8dthii G¢rtAIty A¢¢¢W Ae¢ouotin8 Prn¢ti¢e) In¢ludlTr8 FIDAn¢knl
Rcportln8 SthThJard 102 Tr Flnancw RepMir Stsr4lwd wlk•ble in the UK Republi¢ ofireknd..
Compuny l•w the Injsleej io syepwe for e¥h )w whidl 8ive i tN¢ fay
vi¢w of the stfyts of affalrs of the chvi¢•ble compkny thDd of thc 1nc¢xn1 r¢>)wttJ Ittd appli¢aiion of rejowt
Includi¥ thr In¢thn¢ Ittd ¢¢p¢nditw¢, of ¢ti•riubk ¢wirwy fLV that perityi Io PTepArin8 those fm8n¢ial
. %l¢¢l sui¢thk accowLtill8 policiu WNI thah apply th1
. obs¢rye the methodsaTMI winclples in the Cknty YA)RP.
. nwk¢ judiemcrLts and eAirDas renl¢ •wl
. pyepue th¢ fihth¢i the 80108 t¢¢ bA8is unless It b imapproprl to th¢ ¢hArlthble
¢omF4ny will coniinue in iwin
Th¢ try#eu are respjnrribk for k¢¢p¥ig ttt
ccHomuNN NA HFARADH I.TD {RECISTERED NUMBER: 20•3RS) ryf1hcTrlyF rortht YwT Enrted31 Ocrobor2014 AUDITORS The MUM Judd Ourd¢m L. w511 be prot1 Ibr Tin11 fffjh¢0ming AAEll Oefteral ming. Approv¢J by vrtky ofiiiL budrJ ufiTU51LeS on 18 2Q25 ind on its hrby. P4¢$
R¢ptyrt ofthe Indepd¢ll AudttoTS to tb¢ Trutets of Heargdh Ltd OplDIo# We hllve audit¢d th¢ finaociai slat¢metLts of cmnn ua Hearadh Ltd {th¢'ctwitNbk ¢ompathy'I for the yeBr end¢d 31 O¢iob¢r 2024 which comprise the st1men1 of Finan¢iaJ Actsvluc& th¢ Bal8nce Shee¢ the C&sh Flow Stdt¢m¢ThL and noles to the financ1 &temtnts. including a summary of $i1ficant accouniing poli¢i¢s. Th¢ fwncial reporting frAm¢work th81 ha5 bccn applld kn their preparntion L5 Bpplicllbl¢ Iww and Unlod Kingdom Accounting Stand¥d$ Iunitcd Kingdom Generally Accepted A¢¢ountlng Prn¢ticel. including Financial ReportlDK allda 102 The Finan¢iaJ R¢pJrtin8 Stsndard applicttbl¢ In th¢ UK •md R¢public of Irekn(r. JD our opinion th¢ fmNrLcial stst¢ments'. Ive a and fair vlew ofthe #Ate of ihe charilabl¢ compw4 Affatrs as 31 October 2024 •md of Its kn¢oTrlrt8 resources and application of resources includinB its incom¢ and ¢xp¢ndilur4 for the year then endtd,. hov¢ been properly prepar in cOrdance with Unitcd Kitlgdom G¢rtcraJly A¢¢¢pt¢d Account18 Praclice. in¢luding Flnthcl&l R¢portin8 Swthd 102 The FinEnciaL Ikporti118 St8nd8rd applicllblc in the UK Ind R¢publi¢ of IT¢lthd" 8nd have beell PTep8rcd in at¢ordart¢¢ with th¢ requwements of thc CowOP¢Taiive Aod Communiry Bcneflt Societie5 A¢1 2014, the Chwi¢i¢s and TruJtee Irbves¢meni IS¢oiiandl A¢¢ 2005 and Re8uLAtion 8 of th¢ Chariil¢s A¢¢ouThts {S¢odrtd) Re8uloiions 2006. for opllllo We conducod our audlt th u¢corthc¢ wth lttt¢rnaiioThlll Stsndard5 on Audiiln8 (UK) IISAS IUKII applic&ble l&w. Ow Tesponsiblllii¢8 under those sthndard5 are fvrth¢T the Auditorf Te5ponsibilili&8 for th¢ wdlt of the linanciol 5lal¢m¢n15 sectiort of our reporL Wc Br¢ indcp¢nd¢n¢ of the ch8riiible company in aOrd(C with th¢ ethi¢4J r¢quircment5 th&1 arc relcvanl to our iudii of th¢ fmancial 5tstements the UK, in¢ludinR th¢ FRC'S EthicRI Standard, atld th¢ provl$lons availAble for 5maLI cnlili¢4 In the ¢ircumslAThce$ jel oth in notc IB ¢0 th¢ rUnCl&l Jtatm¢n¢s 4nd we have fulfilled our Oth rthial Tuponsibiliiies in Accord&¢ with th#¢ requIren¢s. W¢ b¢liv¢ th the audii evidcn¢¢ we hftve obtsin¢d LS 5uficienl Bppropriat¢ 10 provid¢ 4 b¥ls for our opinion. Cou¢luilolli r¢l•tlD8 to 80108 totteffn In ouditin8 the fitt¢141 siatementy we have concluded trusiees, ux ofthe 80iTh8 concern basls of accourtiSTh8 the ppArn11On ofthe firhllncial thtemertts Is appropria¢¢. Blsed ott the work we have perfonnd, we ha not Id¢ntlfl¢d mgierlal uncertalniles YolailTh8 to InOr ¢otyJitioni that, IndividuLy or ¢ollec(ively. may C1 si8nifLcant doubt on th¢ ¢haritAbl¢ ¢ompgny'$ ability to continue &$ a golnR ¢oncern for 8 pcriod of at ku¢ ¢]¥¢ months fvom when the fjnanciaj s¢al¢m¢nts ar¢ &uthori5¢d for issu¢. Our re3pon$ibilitie5 gnd th# r¢wnslblllile$ of th¢ thtee$ with respect lo 8oin8 conc¢rn u¢ d¢s¢ribed ill the r¢l¢vont tlon$ of this reporL her ID(orllt•tlo The tru¢¢5 rrt T¢sponsible for the other information. The oth¢r lrtforniation ¢ompTlsu the Info11]0 included in the Anrtual R¢por4 otherthon the f1¢1 5ta¢em¢nts atld our R¢port of the Independeni Auditors theoll. Our opirtion on th¢ fLn8nciai slalements doe5 not cov¢r th¢ th infomiailon and. except to the exlcDt oth¢rwia¢ expliciily stad tn OUT TCP)TL w¢ do ¢wt ¢xpr¢ss forn? ofBs5urwKe conclu51on ih¢rwn. In wnnKiion with ow audit ofthe fLD•ncioi stotemenl4 our reSPDll5ibllity is tts rt4d the other thfornutlon aTrJ. UJ doin& s ¢on$ider whether the othcr inforn)atioTh IJ mar5ally In¢onsisknt with the flnancial 5th1ements or our krwwl¢dg¢ obthincd in thr thudli or oth¢rwise appc8r$ to bc materially mi85tsd. If w¢ td¢n¢ify su¢h materla] inconsiencies or ftppareni material mi55thtcmenlS we are Tequir¢d 10 d¢i¢rniin¢ whether Ihis Bives rC to a material mi55thment In th¢ rinllncial thtan¢nLS th¢mselves. If. bL8ed on Ihe work we havc perfomied. w¢ Conclude that there is a ma¢eriaJ misstat¢m¢ni of thls other InfOtiO we are r¢quiTd to Iort We hav¢ nothinglo r¢port itk thi5 re8grd. Matters OD whl¢b vt 4re r•qulred to report by excepllo W¢ v¢ rtothin8 to report in re5PeCt of thc followin8 matters where the Charities AccouDts {ScOlldI Rryulatio 2006 requires us to report to you if, in ouropithion.. th¢ itifomiation 8iven in the keport of th¢ Trust¢es is In¢ollsis*nt in •ny material re4x¢I with the fmwn¢ial 5tat¢ments,' or the charilablc company I5 k¢pt ad¢quNt¢ unting r¢¢ords'. or the fmanci&l 5t&tEm¢nts Ote rtot in a8reemeni wkth the oc¢ountitLg COrdS Md Ttturns,. or w¢ have notre¢eived all the infomlltion and ¢xpl&w¢ YequLYe for r audit. Page 6
Rep•rt of the Indep¢nd¢lll Audhors to the Trusteu of CtrChomunD na He4rdb Ltd RegpoDslbllltie¥ of tru$teeB As explained more fully Sn th¢ St&t¢mettt of Tnjsttts, Responsibilktses the trustees are rc5ponslbl¢ forth¢ prepar10ft of th¢ firwjcial statements and for being salisfi¢d they Riw¢ O true and fair view. 8nd for inicrn8] control as th¢ tru5t¢¢s detffinine is necessary to Cnllb the prcpw4tioD of finkn1 •tements that &Te free from Mala] mis5tatem¢nL whdh¢rdu¢ w fraud or ¢rror. Ih prep8r11 the fmanciEi stament& the r¢sponsible for aSSeIng the clwilable comp&nl Ability to con¢inu¢ 4 8oin8 concenu disclosuJ& as PIlble, rnallcrs T¢lat¢d ty 8olrtB concern 8nd usin8 the 80in8 concern basis of accounting unltss the trustees either llhtend to liquid2 the ¢harilabl¢ company or to ¢¢w operatloLs or hRve o realistic alt¢rnative bul to do so.
Report ofthe kndepeud¢nt Aw1it•rs to tkeTrllsteu of Da He8rgdh ithl OUT TrSPQDsibilitks for the xdlt of tkn ¥¢at¢meots We have been appotrd ls awjithtsundtr SectioTr 44(IXcl of the aTruste¢ ltsvesthl (Sc11dI Act2rK15 and rewt iti accordJc¢ with the Act and l¢v re8ulaii0&8 tle wbavinBeffed llwum¢kr. ll181 mimt¢m¢nl wtL¢thw fra1 tr enor. aDJ to issue a Rwl orth¢ JThdq>rnth Audilors that tticlud our opirtioL Renable assw1n is a hith kY¢l of •&wtnt4 is a 8UBrarhtee that atl aj11 conducted in accordwK¢ with ISAS IUKI will always ddeL a material Jnismth whÉ it exi#& Mi&ateJnenL8 C8Th 8rise frorn fraud OT crmr gnd •r¢ cortsid¢r¢d Jnri81 if. itidividually or in the 88gre8x th¢y reasonabty k ¢XEdgJ to EK1¢ tohi¢h our[weth¢Sa[e ryabkofdrttillg iA¢ltythm8 fr is deiled below: Our T(h Iwas follows.. We oÈ4ained an und¢1 of the leRa] attd lc8uIatY (TrrJrk5 that are applicabk w the thtsty and drt¢rthtid that tbe MOA si8Difirwll ar¢ th¢ Li¢¢n¢ing ISwEJaDd) Ad 2005 and sJwetiti8 the sale or [1 and flammable liquid& Furtherno those reLgting th employment e[S 4nd those relalillg dirc¢tty thr PlOn of the fth¢ial s¢atrll¢ots: thai ts FRSIOI Clwilics SOB th¢ Cwp¢r4tiV¢ Comnwrrity Betfi1 Societies Act2014. As part ofour audit te•n d]xussio we idelltifid ifany wlirular ar was More swible to misstatrmettL A list of the knowth r¢]atrd parties w&$ compiled wnh an oftTrnsa W¢ then m&le fra1 quires of those chryd with gov and relalal party li B8sed on the Tewlts ofowTisk aSWglmliv¢ &siEtitil audit ryocekn5 kn &Itify Th)oliaT wÉth such Jaws d rcgulatiorts idenÉifrtd above. We wrroFKJtated wr erAwirie5 of kn tharg with govern by 4 rtview of the Jard minutes to datA 8 T¢Vi¢W of th¢ bth to due aDd a ttview of le841 fee5 dhwBrxl in the ye4r for any regulatWy i55U¢5 W¢T¢ Mted. joumd entriesthrougbout th¢ yr inloour ¥udit Ipwoac A review oftheyear olbank statfflicnts WaSund¢rtth idMtify any iwge QT tiallwliwLt No Ir8DsXti¢X th¢ rrnal WJTS¢ of kniD2ss woe ideutified. Given the site of the cDtity. S¢gr¢gatI of thJti¢5 15 g) we deggtxd our audÉt procedvtC5 10 idcntify atbj fy) addr¢ss arty ttrIal miwamcDts arisin8 from thi& Apwowiatr apwoval cltrOl$ were to bt in plxe. ¢apabililies to identify or wD¥)mp1iat with Lqws aThJ reBuknlions cld that thc Qvmill risk of frllud wjd misstatement low and the expuiencc of the a1¢ tcam was $utfi¢i)t tho specialirt% were required. An appropriote level of mriality h&$ been in considcNiM of the inhc¥¢rt dilTKulty tTh d¢te4ti8 irT¢guiariti¢s alottg with the perceived level ofiisk. Th¢r¢ #Te injxrent limiwions in thc ajIt wttedur dtxnld kne th Ilt in a¥oldable ri4r that somc mari mistrts itl th¢ 5W¢rll¢ots may ddectr4 ev though the awjii 15 pryrty PL¢ [rfoed ID acc¢)rdance with Tnttrtiatiixul stat)da uj AlIting (UK). The bJrth¢r rnov¢d nonwmP]jalt with law5 arbl gUlatio1 from the events aTrJ fmmcial traEhsurtion5 in th¢ fiMtt¢ial sratemu)¢4 the less likety Ihc a1 is th become lware of it ty Tr¢ogThis¢ ntyKomplIea The risk Ès also gr¢atcr regIllg irglll11¢% ot£Wr due with 8ov¢manr¢ of theeniity and T[na A fwth¢r d¢scriptioD of our r¢wDthiliii¢5 fw tht of statemcnts 15 locat th¢ RetM)rtinB Council's websit¢ wWw.frt.fX8.ukldiesPIlIlLC This trt ofour R4 ofthe
Report of the IDd¢pend2nt Audltors to the Trustees of Coihomunn H¢#r#dh Ltd Uje Df oyr report This report is madc 501¢ly to the charitable comrAnYs knstees as 8 body. in acCordce with Regulation 10 of the ar111 Accounts (Scotlandl R¢gu]ations 2006. Our audit work ha5 be¢Th undcrtak¢n so that we mighi sthie th the choritsble wmp8ny'$ trustees those matters we are rqvir¢d w te to them in an auditorl pOrt #ttd for rto other pwp)se. To the fullc5t ¢xt¢nt pErEnilled by law. we do not or &<wme responsibility to anyonc Oth than the ¢h8ri¢abl¢ ¢ompony alld th¢ charitknl¢ ¢omp4nY$ trwees Is a body, for our audit work, for this repttu or for the opinions we hav¢ f¢)rm¢d. Mwi Judd Gordon Ltd Chartered AccountanL8 & s10ry AuditOTS Eligible to actas an iwlitor oE&cÈion l212 of the C¢)mpanie5 Act 2W6 26 L¢wis Street Stornoway 151e of Lewis HSI 2JF 18 July 2025 PNB¢ 9
CO4HOMUNN NA HFAIIADH LTD (REGISTERED NiJMBER: 211QIIL8J Statement •rfmDtll Adivltl¢% O¢•rp¢rtiug ap #lld Exp•ttdttureAttO•At) for tb¢ Yur Ended 31 0¢tor 1024 31.10.24 31.10.23 nts fund5 INCOME AND ENDOWMEiwfs FROM Charitsble wctlvttl¢¥ Community shop 1.994.171 1.994.171 1.945,4XI Invesui)¢ot io¢thn¢ Othu inc¢)mc 1124 2.124 1.781 Totsl EXPENDITURE ON Cb•rltbk a¢tlvltlts Community shop DCp¢14110n 1.9fj6.959 I.959 1.92&775 Total 19KI 051 NET If4COMPJILXPENDITiIREI 1&3S2 12.7W2) 13,6XI 1.0 RZCONCJLIATION OF FUNDS Totsi broll8 forwud 343J16 20.819 364.635 363.631 TOTAL FUNDS CARRIED FORWARD J7 S 364 635 Pylo
C(¥CHOfvItTW4 N.% TIF.,IR IDII I.TD (RF.GISTF.RFD NI"IIBF.R- 21V3115) 14*lancc Sbecl -11 Ueiobt¥ 21124 Ji In.?1 Total funds UnttsinL1eJ lijnd riindx FPIF.D ¥l%SETS io ".8.405 U65 9h.121 IniT5tynenls 80.67Q C.'IIRMFYT A%SFfS 114.988 114.Y IU¥.650 4%.2%1 16n..174 Thtk C'a%li ai baTrk its 190.732 i yo.-ii 147.137 .717..i(b7 CRFDI foRS .4niouiif% fallin¥, du¢ Within0Y£r 167.6)11 167.?¢)ql NTr.T CL RRF.NT A&5Tr.T5 TryrAI. ASSF.TS I F.&5 CLRRV.IY .IABILITIES 360.169 378.28? -164.fiJ5 NV.T ASSY.TS 360.169 164.fy15 FUN715 LnrLsiricicd ifi 300.169 i43.Y16 )0.819 TOT.4L FLNDS -37X.!85 364.635 77 tinatittI %LW£]tnl bccn epared ITh ¢(¥da[ ii.ith th¢ ptyiisions Jppli¢abl¢ its ckHDTable compinktg swbjtii tv the )iiiall lump31¢5 iryiille. 1.4teiiiLYil% uer¢ arw%'¢d M- the Br•rd of Tn}SIL and •uthiiriJ foT i55uv un l¥ July ?0?5 and >t¥ii¢d bIlf bi.: , rtKm pari ol-lbese financial >iaienie%xs Pa#e 11
C(tsCHOMUIYN NA HEARADH LTD (REGISTERED fwMBER: 2003RSI Cwsh Fi•w St•t¢mtnt for thè Year EDded 31 October 21124 31.10.24 31.10.23 Notrs Cash Ilm from oper8tlDg tIVItIeS C8slL geocrated from opw4t¥on$ Nrf ¢psh provlded by opcratiDgEdLVLti¢s Cash flows from lllvesliug artivitiE5 Purch¢ of fixed &8set investments rest r#¢iv¢d 1421 1421 Net Cll5h provided by inv¢stiD8¥tivities C•Jh llows from fiD8D¢IDg Aetivttle5 New loans in year LO T¢paym¢nts inyefr 12.807 Nd cash {w8ed inyprovided by fMEn¢ing#1Yl11¢$ Chally tash 9nd equiyalellts l# the reportillg perlod C8sh gTrd casb equlvaleuts •t tb¢ be%laDlni of th¢ r4ortlll8 Ptrlod 30,358 34,321 160374 C85h attd ¢ailL tqufvgl•nts at the end of the reporting ptriod 190 732 The tt¢s fomb p•rt of th¢se flnancial ststm¢D Pa8e 12
C(HOMuNN NA HEARADH LTD (REGISTERED NUMBER: X¢OJRS) Notes fo the C45h Flow Stitemtnt for th• Ytar KDd¢d 31 Oc¢ob¢r 2024 RECONCILIATION OF NET INCOME TO NET CASH FLOIV FROM OPERATING ACTIVITIES 31.10.24 31.10.23 Net Income for th¢ r¢portlll8 perlod lai ptr the Sts¢em¢Dt of FIethI Aetlwltles) Adjustmtnts for: DepciAtIOn ch8r8es ItLler¢st r¢¢Eiv¢d IInCreB5cydrc in Mocks D¢¢rease in debtors InCreasel{thr¢el in u¢dilors 13.650 15,794 12.1241 16.3381 6,871 17,518 11,781) 11,680 9,686 N•t cub pr•vlded by op¢ratloni ANALYSIS OF CHANGES IN NET FUNDS Ail.11.23 Cuh flow A131.10.24 N•t ¢h Cuh A¢ bank and In hd 160 374 19 190 732 Debt Debts falllnl due wlthln l ye¥ 175 T•tsl 148931 183357 Th¢ no*s forni pwt of thes¢ fitt¢181 $ts¢em¢rtts P¢ 13
Notes t• Ibe WwATh¢iaJ Ststemellts for tbe Y#r EAded 31 Ottober 2024 ACCOiIWnNG K)LICIES of preparlnglle fwinrial ¥tatÈAeots Th¢ fthart¢L Aatemellts of the ctwi¢8bl¢ wmplny. whi( is a pblic beKfit cntity FRS I. h•ve bee prtPArtd in accorda[ th¢ Ctwriti¢s SORP IFRS 102) A(tountiD8 and R¢pOrt1 by awities.. Ststem¢tht of R¢)Ur1ed Prxtice ylicab]e to Cl111 th¢ir ¥¢othiL8 ITh accordaDce with the FiTranciaJ RepMtng Standard applithl¢ iu the UK aDd Republic of Irekar#J (FRS 102) leffeaiv¢ l J•Mu•y 2019),. Fin4nciai ReportiD8 Stsndard Iff2 Tr¢ RcwxlitiK Stsnd&rd applicabk in the UK Republic of Ir¢loDd' and thc Cplt Commwity BM¢fu So¢iai¢5 Act 2014. The fu1¢111 statements b&ve been prepared ulldcr the historical rost wnv¢Mioo with the excepti¢ of investyxcnts whith are induded ai markel The prestswioD oftr acCots is Ptsd atrlio8 (£1. Gwtig Coll¢¢rn The Charity is aBoinB CLuern WMI thrre M11 significant doubt ov¢r its ability lo cr1t1c A¢¢ouDIiDg judgewmts #ttd kty sovees of tslim•lxiD llnCertaiDty Sj8Thificant JUdg¢ts The truqtts exerctse jttl in dctwmining both th¢ u5cfid ¢tonomi¢ life artd the likety resbJua] vale of th¢ ¢h•JilY5 as%t& ThF5 )J8¢MeThi affecL8 the rales of and charge f( dePrlatIo[l in the for the ye8r. 118150 therefore affects th¢ bk of the th¢ bo1¢ Ineomt All isrtto8tittd in th Suement of Adivities the ¢hrity Mtillun¢nito fimd& li s probAblethot the iocome wiu bc rcccivedafyl the bEmYred rdigbly. pÈodltsrt Liabiliti¢s •Je nogniO •s exp¥JitihYe ¥ soon thcre is a lyl or MnAnthv¢ dijigttion ¢wThmilling th¢ charity to that extre. Lt is probgble a tr4n5fu of 00M1¢ b¢fits will b¢ r¢qurrd iti scttkmettt and the anmtltof th¢ Ob10 can be mc85wed rtliably. Expu)dItU is accowLted for on arl ac¢nJa15 basis and hll5 been classified utth headings thal a8gT¢gMe ] ca4 relaj w the tategwy. Where costs c4nno( be directly attribw¢d PArtllr ht4din8s kAve beeD rAi¥Kics (fA a bAsi5 C4)llSi5kn1 with th¢ of T•llObie sxts Fttehold Prow- PAstrai8ht line Planl & rnachitKry- 15% on ru¢]ng mOTthI¢1¢$- 2$% ¢)n r¢du¢ing bIlt Assets rtot mewr¢d al fair value VIeWed fty any indic&ion the a5%t mjy k impoiTd #t ¢Hch btht st1 da If indi¢aLioth the ro¥erable aMt of the is estimalcd and compwed lo the in profit or l¢tss les the is carried at a rev11 aDKwni where the impairnKni 10s5 is a rcva]uton Sto¢ks Sto¢k5 Ire valucd atthe n¢t ruiisllbk v1¥ afir¥Thakg du¢ lOwe (WO1* •TrJ slow movujg il¢m& T•Agtion rCiV¢ HMRC with ¢(fcct frwx 5 May 2015. iti litie with Para8Taph l of sChUle 6 Fir Act 2010. Pyl4
COiHOMuf4N NA H£ARADH LTD (REGISTERED NUMBER: 2I03RS) Notes to Ibe FiDaD¢i•l $teellts- eontluued for th¢ Y&r Ended 31 Octob¢T 2024 ACCOUNTING POLICIES-eolltlttued T8Xation The charity iST¢gi5tered for VAT. therefore all tclevant Lt¢m$ its th¢ acwjnts are5tated net of VAT. Unrestricted funds canbe in xcordarK¢with th¢ ¢haTitible objectives atthc dI10n of th¢ trua¢ R¢stri¢ted futth can only bc used for partitulttr restricted purposes within the objects of the charity. Restrictkons arise wh¢n spe¢ifi¢d by the donor or whcn furhds ar¢ Tais¢d for particuiarrestri¢ted purposcs. Furtherexpianation of th¢ natur¢ and pwpose of each fur is included uithe not¢s th¢ fmancial ststements. PeD8ioD costs And oth¢r post-retlremtnt btnttits Th¢ charitsble company opcrBt¢5 a d¢f5tK4J COn¢riblon pension sthcrne. Con¢ributi(ws payable to the charitable coMpy Patsion scheme are chty to the Sthkm¢nt ofFin&r¢ial Activiues in the wiod to which Cwrnmtnt 8r8nts IncotrL¢ from govemDJet)t atld other ts. wb¢th¢r ¢apitsi grants or reveTh gran14 15 re£o8nis¢d wh¢n the chwity has entitlemenl to Ille funds. •ny wform8ttte condition5 &tached to the grsnts hjvc b¢¢n m¢i it i$ probabk that the in¢om¢ will b¢ received and thtarnount ¢an be meAsuTed r¢liAbly p•d is twt deferred. D¢btors gnd Credltors Trad¢ alld other debtors ar¢ r¢¢o8nis¢d the setliement amount duc after w)y trade dis¢ount offer¢ l¥¢paym¢nts are wa]ued at the amountprepahd n¢t of any trad¢ ¢JiwunL8due. credi15 and pn)visions ar¢ r¢cogtsised where the clwity ha5 a pr¢5cnt obli8ioD r¢suhing from a psst event that will prob&bly resuli in the transfer ofhjnds third pHrty the amount due th ttle thc oblÉgation can be measured OT cs¢in*ted r¢liably. Crediiors and prOon5 are nomwlly ¢0815¢d at th¢ir amni after &llowin8 for any trade dIOltsdue. 31.10.24 31.10.23 D¢posit ft¢¢ount interest INCOME FROM CHARrrABLE AcrivrriES 31.10.24 31.10.23 Activity Community shop Commlty shop COMMlty shop C¢)mmlty shop C¢)mmunty shop CommuThty shop Shop inG(m¢ Fuel sale5 Craft sal¢s SOR CommissiorL F1 Duty Relicf ATM commissiort 1.529.402 371,156 6A263 11.826 11692 1.451942 375,257 88.410 11576 14.183 1943 420 ¢15
COiHOMUNN NA HEARADH LTD (REGISTERED NUMBER: 211fLIRS) to Ihe FIDanelal Ststements- ¢ODtirnued for the YT Etyd¢J 31 Oetober 2024 CIIARATABLE ACTIVITIES COSTS Suppori Sts Igte note 51 Tota15 C¢)mmwiity thop Dcpr¢ciatiotL 1.962.718 4.241 1,961959 1978512 41 1982 753 SUPPORT COSTS Commuthlty shop NET JNCOMFJIEXPENDITURE) Net incomdl¢xp¢rtditur¢} Is aft¢r ¢hw8lnW{ryedllin81: 31.10.24 31.10.23 A111 f¢¢$ AdItOrs. remuntrntion for n¢m ludlt wo Other non4udii s¢rvi¢es D¢pr¢ci•lioTh- owned aslels 3.413 381 l.B98 828 TRVSTEES, REMUNERATION Af4D BENEVITS There wth fio trus¢ttl r¢mun¢ra¢ion or oth¢r b•Kllis for the year ended 31 Oclober 2024 nor for the y¢dr ended 31 October 2023. Th¢ ITU5t¢es ¢ membty3 of th¢ local communlty and L8 sh we the shop as ththmers. All guch T¢ on the some terms ¢very other ¢Ullomer, both prlvat¢ Wm81. Trwt¢¢J' ¢yp•a• Durln8th¢ y¢4r. Irusltts rtteived £Nil12023.. £6861 in reinburxed exper. STAFF COSTS 31.10.24 31.125 Wages silthes Oth¢rp¢nsion cosls 199.572 190.335 203431 193 842 Th¢ &vern8¢ monthly nwnberof ¢mploye¢s dwin8 th¢yw WAS •s follows.. 31.10.24 14 31.10.23 13 Shop and administration No cmployces re¢¢ived ¢mo]mts in ex¢¢ss or£60.0L. Py16 CODtinued..
COiHOMiINN NA HEARADH LTD OEEGISTERED NUMBER: 2003RS) Notes to th• FlThantlal StiteThents- ¢ontlnu¢d for Ibè Yoar End31 O¢tober 2024 COMPARATIVES VOR THE STATEMENf OF FINANCIAL ACTIVITIES Unrc5trict¢d funds Restyia¢d fimd Total INCOME AND ENDOwms FROM rltable Aetfvlttes Commwilty shop 1.945.420 1,945,420 Inve51mcnt In¢ Other income 1.780 96 1.781 Total EXPENDrruRE ON Chirllibk dfvl¢l Community shop Deprcclatlon 1.928,77J 1.928.775 Tot•1 1943 483 2 810 293 NET ll¥COMEI{LXPENDITURE) 3,813 (2.809} 1.004 RECONCILIATION OF FUNDS Tothl funds brou8hi forw 340,002 23,629 363,631 TOTAL FUNDS CARIUED FORWARD 343 815 364 635 10. TANGIBLE FIXED ASSETS Frtthold propcrty Moior v¢hki¢J Equlpm¢ni Tots]a COST At l November 21r23 and 31 O¢tyb¢r 2024 DEPRECIATION Al l November 2023 Ch¥8e for ye8T 96,203 136.600 7.710 240.513 At 31 O¢t•b¢r 2024 141679 256 306 NET BOOK VALUE Ai 31 October 2024 At 31 Ortob¢r 2023 112314 8e17 Cont¢&..
Not¢5 to the St•tvnents- toDtIDu•d for the Ymr End31 Oct•l¢r Z024 MARKETVALUE Ai l November 2023 1223 42 At 31 2024 BOOK VALUE At 31 O¢tober 2024 At 31 October 2023 2.223 12. STOCKS 31.10.24 31.10.23 Stocks IS DEBTORS: AMOUNTS FALLING DUE Wrnlll¥ ONE YEAR 31.10.24 31.10.23 Trnde debthrs 38,689 44.348 14. CREDITORS: AMOUNTS FALLING DUEWIThll¥ ONZ YEAR 31.10.24 31.10.23 Bthk io•ns Ind ov*drnfts{x¢ IS) Trade credit Pypoint ¢redlwr soc1 S¢CUTity •nd othwtsx¢J VAT Other ¢reditys 7.175 49,807 11.443 43.4104 452 2.448 3,394 1218 2,297 P¥8¢ 18
C(cHOluN NA HEARADH LTD IREGISTERKD NUMBER: 21103RS) N•t¢J ts the Fwu¢l•l S¢atemets-tootlDthtd t•r tkn Ymr Ended 31 Ott(hr 1024 IS LOANS An •lllysls of the of is givth t¢kn¥.' 31.1024 31.10.23 Amounts f11 withitt one yexlm dtmatd.. Otherloons I& MOVEMEf4T IN FiJNDS Net movemetyt Al At 31.10.24 Uarotrltt•d fvDth GEncT•J fund Sh•ff CBpthal 315 1&353 331.719 343 116 360,169 Rtjtrlrtsd hndj Restricted C8pitsl Fund 2Q819 {1703 18,116 TOTAL FUNDS Nd wvement In In¢lltrl STh the 4bov¢ u¢ u follows: Incomin8 Re¥ources mov¢1 expend In fid$ Unrektrd funds 1.91A403 (I,W.0501 R¢thl¢¢¢d fuDd• R¢wict¢d Capithl Fw (1703} (17031 753 Pp8e 19
CO-CHOMUNN NA HEARADH LTD (REGISTERED NUMBER: 2Q03R Nott% to the Ststallellts- toLtthMwl f•rtke Year EAdtd31 OtthbeT 2024 I& MOVEMENT IN Fift8. ¢thi1 C•mpAratrwH for Thovfflieut l N¢t At 31.10.23 Uor¢stri¢¢¢d GeKral fu sh C8Pi 311.552 3.814 315.366 340.(KV2 3.814 343.816 RtJtri¢ted R¢stii¢d Capital Fd 118101 20.819 363&31 Ir1Th& Rc50w¢¢s Mowcmertt UJLr¢stricted hDdJ 1.947296 (1.943.4t2) 3.814 ReJtrirt¢d fottds {1811) 12.8101 1.947297 93) Nci At At 31.10.24 in funds Uur4strl¢t¢d h#ds Genernl fund Sh*e C4)it 311J52 20.167 331.719 34IOm2 20.167 36Q169 Restrictrd Capitsl Yund Zl.629 (5.513) 1&116 363 37 P•8¢20
C(kCHOMUNN NA HEARADH LTD (REGISTERED NUMBER: 2003RS> Notu to tbt FIDaDtthI Sttewents- totttlttued for th¢ Yur Ettded31 Octob¢T 2024 i& MOVEMENT IN FtINDS- eontlnlled A currtni Ye 12 months and prior year 12 months ¢ombined nel mov¢m¢ftt Irb illcluded in th¢ #ly)v¢ w¢ a5 follows.. In¢omiti8 resour¢¢s ResouT¢CS Movem¢tht expended in fu1 UDrutrltted Gencral fund 3.943.699 {3,923,5321 20.167 Rtslritted Restrlffl Capitsl Furtd (3,514} {5.5131 TOTAL FUNDS 3 943 700 3 929.046) Explanatlon of fuwd¥ Irtcluded within the UnrestTid¢d G¢ts¢rAI FuDd are historic ruerv¢$ reialing to the esthblishmtht of the orK8ntsation and subsequent capital grnnts. The of thesc tund5 aT¢ £151,585. These are not ¢onsidered rcstri¢td L8 they were fully exrKnded mothy y¢ars before the organisatiojk r¢¢eivcd charitable Thc ShaT¢ C1] fund is an UnT¢Strict¢d D¢5]gThA Fund at is used to a¢couttt for m¢mb¢rship fees receivc Is dcthiled in th¢ R¢pDrt ofTnJsLees. Th¢ RtStriCLed Capital Fund a¢¢oun¢S for income received th&t is re5tri¢d w be used for capilal proic¢l& DuTiti8 the ended 31 October 2011 the organisatlOD r¢¢¢ived £41.951 relating lo fUrb1$hent and ext¢n5ion works and thc dcpr¢ciat¢d vaJu¢ of these wotk$ compriscs thc balanc¢ of fund 4 the year clld da Duringthe yearcTh]¢d 31 O¢thber 2019 4 8raDt was Fcc¢iY¢d to 8ssi4 with capitsl fuDdiTh8 of new fi1 pwn 17. RELATED PARTY DISCLOSURES Thcre relattsl potty tr8nsactions Oth than a¢ value For thcycarcnded 31 O¢tob¢r2024. i& FRC ETHICAL ANDARD- PROVISIONS AVAILABLE FOR SMALL ENTllTIL8 In Common with many other businesses of our SI tjr¢ w¢ USC QUT thud115 to pY¢pare 4nd subrnit returns to th¢ tax authoii¢i¢s and a55i5twith thc pparnti0n of th¢ fjn*J¢i8] slatements. Pw21
De¢xlled StsIe•l of FiDaN¢knl Acllvltl for the V¢aT Ettdtd 31 O¢tob¢r 2024 31.10.24 31.1th23 ltsvtstwent iDcome Deposit ll¢¢ount interest 1124 1.7BI Chrts•bk attlvllkl Shop incotrle Fuel sales Craft 1¢$ SOR Commission F) Duty Relief ATM ¢ommit4ion 1,$29.402 371.156 6A263 11.826 11692 1,451942 375.257 88,410 12.576 14.183 1.994.171 1,945,420 Oth¢r knt•rn• Pay1 commith Tot1 l•¢omlD8 r#our¢¢ 1,99&403 1,947,2 iXP£NDITURE Chrltbk Attlvlllm Wa8es Pettsi00s Flwchaxs Motor rAp¢ns¢J Lighi and tle Teleph¢ Posth8¢ Jwlonery Advertisin8 Sundd¢J Sthff trainin8 and wiifty Repairn and renew EPOS syA¢m Costs Clt8nin8 CRrria8e Rate$ and ITnn Bank & cr¢dii card chary Paypouii rty¢al chargeJ FD Terminal Rentsl Li¢¢tttts •rtd sub%ripuons CompJlw ¢osts Deweeialion. prnperty D1411-t4I]Iprn¢n1 199,572 3,859 1,672.697 10.705 21.23S 190.33J 3.507 .672.729 6.136 8,912 1.808 1,465 225 3.172 3.218 844 17,151 3,315 3.028 347 2,141 8.984 15.916 304 1218 A821 14.775 1.126 544 525 616 220 8.238 5,976 &238 1.97&512 1,941514 This P8edoe5 Aot fLYm wt of th¢ stttLknry fin111 aatcmcntj
COIHOML6NNNA UEARADH LTD IREGISTERED I¥UMBER: 2O03RS) DetaJlwJ Ststthient ofFlnanctHI Activities rorthe Y•ar EDd¢d31 OctC+b¢r2024 31.10.24 31.1¢123 Support wsts Covernance ¢osts Audi[s, rcmun¢ratio Audityrt remunetatioD for nonaudll wo 3.413 i Joo 828 79 Total resour¢¢s ¢xwd¢d 14¢¢ In¢o•e Thi$pA8e doesrLOt fornip8rt of the stthlory fillancial 51Atements