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 A￿O￿ts[ & St&tyJ￿ry 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 s￿t¢m￿l 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 r￿ronnIn¢< 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 s*l¢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 ¢s￿ntI&l ton¢r¢* f¢pL￿emen[ work outsld¢. - Wogc4 £9,￿)￿. r¢ll¢￿It1& st8ifll￿ adju51m(nts. - Mowrexpenses: £5.000- owing tovAn coffj towards theend of theyeBr. Th¢s¢ Increosu were p￿11]ty otT¥¢t by snau red￿￿on9 In rnt¢s (£2,000) aTh4 d¢Weci￿10n {£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$lUon, wlth: - Caqh in bank., £190,732 Sw¢k value.. £114.988 - N¢t current 4ssets lex¢ludkn8 Ilx¢d 438¢t3 inveJm¢nts)'. £279.499 - Funds ¢￿rIed forw•rd; £378.285 We bav# Oulsi￿dIn8 credlior4 includin8 iho r¢m•ifiini £7.1￿ of wr low. Our Jucce55 this year Is a dlr#i i¢$tsm¢ni ￿ th¢ ¢xcepilonai cornmitmenl r¢5ili¢n¢i of LJW St￿r. Ev¢ry o¢M¢v¢mMt tru￿1n¢d in this report has been made possib￿ throuKh their Ilrcless ¢tfort& itMov￿1vt problemvsolvin& and ￿E•J[S$( dedl¢iiloTh w our collectlve 8011 This ye4r preseThted pllrticulv ¢hdknges wlth flU¢N￿lIng ¢oMs And economi¢ pres5uTes: l￿wever. r￿kabI¢ •d4p¢ab115ty ¢nSur￿ thai W¢ th)t only mwnt•kned byt •lyo 8rnv our ihop 5al¢s while ￿reluardI￿B the fIn￿C￿l 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 unnoiic*d 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: 21￿Rs) Report of th¢ Tr•st¢¢s f•r tht Yar EDdtd 31 Oetober 1024 The tTh51ees pr¢s¢nt their reyjrt with the fin*Dri41 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 Rry*Ntin8 St•md•rd zppltt8ble in the VK Rythlic of IrelaDJ (FRS Iff21 (¢ff¢div¢ l J*nuary2OI9). ORTECTIVES AND AcrivrriEs Objtttfvu Ind almj The ctropernuvc il f¢Ym¢d for the bellefit of tht r&¥nmwity. Its 4*ds be ￿ly dwilth¢ •DJ. In p*tl¢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 S￿1•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¢(mL￿1¢ d¢¥elop the ecoTr)my of Harris; provided Alwa￿ th•t nothing ITh the* sh￿1 wili¢41ion on the prroffj ofthe CWFthtsv¢ other th In fvrnher￿¢c of the chVI￿le punw b￿￿ i charithble pwpox urkn s¢¢tirM ? of the Chprities And Trlls*e 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￿ sh￿1 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¢bPa￿DI of•ny of the Obje￿ of the ¢kNoper•tiv¢; •rhl (111 ￿0ndLy. to iivc ￿ wnr•Jnt * ¢h¥l￿bI¢ 0￿￿1¥￿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￿]¢$￿ i member which is its¢if• ¢hrrityl. ACHIZVEMENT AND PERFORMANCE Cb*rltsbl¢ attlvltl See Chwrnwi's ￿POrt for i r¢¥i¢w of the yearfs Frfornmf FINANCIAL REVIKW Rtjttwu polky Th¢ trUSt¢es Aim ￿ hold unrcMTiCted ￿rrent rover thr¢¢ rn￿th$ 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: I0￿Rs Report of the TrustttS f•T th* Y¢*r Ettd4d 31 October 2024 STRUCTURE. GOVEIINANCE AND MANAGEMENT Covtrlllng document Co ChoM￿nn na Heoradh Ltd was fomied lty 1979 8nd teiistered utlder the Industr1￿ aThd l*ovid¢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 confirn￿ts0n 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,, da*d S May 201J. Orgilltsitlongl itrutthrt Ell¢h 5ndIvidu￿ member shall hold at le&%t one share knd shdl Jwt heve an In*rest 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 sh￿1 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 ¢0￿per￿lIy¢. (lil Highl￿d$ artd ISI￿d3 Enterpriy¢ ond its gucce$$or¥: (111) Th¢ B8nk of Scotland., (Iv) Hwri5 Mutual Improv¢m¢rtt As8o¢1￿10n 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¢ ¢W￿1Ve sh￿] b¢ ¢118lbl¢ ty b¢ monb¢rs of the m*n4ement ¢ommittrt. The m8nagem￿l 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. Rl*k mAii*gem¢iit Th¢ tnLM¢eS have a thity to Identify Wld review the risks to which the ¢harity Li ¢xpoxd dnd to ￿prop￿al¢ contTol# Ire In pla¢¢ 10 provid¢ r¢asonabl¢ 08aln¥ frnud 4nd eTror. The tnL%tees have a "tL4nd54)n' ApproA¢h to motLitOrill8 the perfO￿allet of th¢ ¢harSty l￿d 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 Re￿rI& offjt¢ An Clachan Leve￿￿T&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 c￿C￿M￿n na H¢uwlh for th¢ ot ￿m*P￿Y l•w} #e rwonsibl¢ for pr¢Wi￿ the Athnuaj Repm ihe fir￿1claI sth*meLLS in accordlnce with 4pplicAbie law •nd United K￿8¢knn A¢¢¢￿￿n$ SI￿￿rds {Unl*d 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 th￿1 . obs¢rye the methodsaTMI winclples in the Cknty YA)RP. . nwk¢ judiemcrLts and eAirDa*s re￿n￿l¢ •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 tttW¢m￿lS comply wlth thc Cwpcrntiv¢ And Comrnwity Bthcfrt SO¢￿￿ Act 2014. They Are also reypon5ibk for ￿¢sU￿rdIng the ￿$¢¢9 of ifTe8uLllri¢i¢& JD w far u the trpAae¢s xe Iwwe: . th¢Tt is norelevfjni audit of Ivbi¢h the dthrilabk vnBww¢: And the I￿5￿# F•ve thkett ail steps thai thvy oughi io hv¢ lak¢n th¢ms¢lv¢s of relev* a￿11 c￿cHomuNN NA HFARADH I.TD {RECISTERED NUMBER: 20•3RS) ryf1hcTr￿lyF rortht YwT Enrted31 Ocrobor2014 AUDITORS The MUM Judd Ourd¢m L￿. w511 be prot￿1 Ibr T￿in1￿1 fffjh¢0ming AAEll￿ Oefteral m￿ing. Approv¢J by vrtky ofiiiL budrJ ufiTU51LeS on 18 2Q25 ind on its ￿h￿rby. P4¢$ R¢ptyrt ofthe Indep￿d¢ll* AudttoTS to tb¢ Trutets of Heargdh Ltd OplDIo# We hllve audit¢d th¢ finaociai slat¢metLts of c￿m￿nn ua Hearadh Ltd {th¢'ctwitNbk ¢ompathy'I for the yeBr end¢d 31 O¢iob¢r 2024 which comprise the st1￿men1 of Finan¢iaJ Actsvluc& th¢ Bal8nce Shee¢ the C&sh Flow Stdt¢m¢ThL and noles to the financ￿1 *&temtnts. including a summary of $i￿1ficant accouniing poli¢i¢s. Th¢ fwncial reporting frAm¢work th81 ha5 bccn applld kn their preparntion L5 Bpplicllbl¢ Iww and Unlod Kingdom Accounting Stand¥d$ 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 Account￿18 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¢od*rtd) 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 a￿Ord￿(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¢ r￿UnCl&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 p￿pArn11On ofthe firhllncial thtemertts Is appropria¢¢. Blsed ott the work we have perfonnd, we ha￿ not Id¢ntlfl¢d mgierlal uncertalniles YolailTh8 to I￿n￿Or ¢otyJitioni that, Individu￿Ly or ¢ollec(ively. may C￿1 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¢ th￿tee$ 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 Info￿11]0￿ included in the Anrtual R¢por4 otherthon the f￿￿1¢1￿ 5ta¢em¢nts atld our R¢port of the Independeni Auditors the￿oll. Our opirtion on th¢ fLn8nciai slalements doe5 not cov¢r th¢ th infomiailon and. except to the exlcDt oth¢rwia¢ expliciily sta*d 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$ider whether the othcr inforn)atioTh IJ ma*r5ally In¢onsisknt with the flnancial 5th1ements or our krwwl¢dg¢ obthincd in thr thudli or oth¢rwise appc8r$ to bc materially mi85ts*d. If w¢ td¢n¢ify su¢h materla] inconsi￿encies or ftppareni material mi55thtcmenlS we are Tequir¢d 10 d¢i¢rniin¢ whether Ihis Bives r￿C to a material mi55th*ment 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 InfO￿tiO￿ we are r¢quiTd to I￿ort 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 {ScOll￿dI 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 I￿5 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 He4r*db Ltd RegpoDslbllltie¥ of tru$teeB As explained more fully Sn th¢ St&t¢mettt of Tnjsttts, Responsibilktses the trustees are rc5ponslbl¢ forth¢ prepar￿10ft 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 fin￿￿kn1 *•tements that &Te free from Ma￿la] mis5tatem¢nL whdh¢rdu¢ w fraud or ¢rror. Ih prep8r11￿ the fmanciEi sta*ment& the r¢sponsible for aSSe￿Ing the clwilable comp&n￿l Ability to con¢inu¢ ￿ 4 8oin8 concenu disclosuJ& as ￿PIl￿ble, 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 appo￿trd ls awjithtsundtr SectioTr 44(IXcl of the ￿aTruste¢ ltsvesth￿l (Sc￿11￿dI Act2rK15 and rewt iti accord*Jc¢ with the Act and ￿l¢v* re8ulaii0&8 t￿￿le wbavinBeffed llwum¢kr. ll￿￿181 mimt¢m¢nl wtL¢thw fra￿1 tr enor. aDJ to issue a Rwl orth¢ JThdq>rnth Audilors that tticlud our opirtioL Re￿nable assw1n￿ is a hith kY¢l of •&wt*nt4 is a 8UBrarhtee that atl a￿j11 conducted in accordwK¢ with ISAS IUKI will always ddeL* a material Jnis*mth whÉ* it exi#& Mi&*ateJnenL8 C8Th 8rise frorn fraud OT crmr gnd •r¢ cortsid¢r¢d Jn*ri81 if. itidividually or in the 88gre8x th¢y reasonabty k ¢XE*dgJ to EK1¢￿ to*hi¢h our[w￿eth￿¢Sa[e ryabkofdrt￿tillg iA¢ltythm8 fr￿￿ is de*iled below: Our ￿T(￿h Iwas follows.. We oÈ4ained an und¢￿￿1￿ of the leRa] attd lc8uIat￿Y (Trr￿￿Jrk5 that are applicabk w the thtsty and drt¢rthti*d 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 ￿P￿lOn of the fth¢ial s¢atrll¢ots: thai ts FRSIOI Clwilics SOB￿ th¢ Cwp¢r4tiV¢ Comnwrrity Be￿tfi1 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 fra￿1 quires of those chryd with gov￿￿￿ and relalal party li B8sed on the Tewlts ofowTisk aSWglmliv¢ &siEtitil audit ryocekn5 kn &I￿tify Th)￿￿o￿liaT￿ 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¢ y￿r inloour ¥udit Ipwoac￿ A review oftheyear olbank statfflicnts WaSund¢rtth￿ idMtify any iwge QT tiallwliwLt No Ir8DsXti¢X￿ th¢ r￿rnal 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 t￿trIal miwa*mcDts arisin8 from thi& Apwowiatr apwoval cl￿trOl$ were to bt in plxe. ¢apabililies to identify or wD¥)mp1ia￿t with Lqws aThJ reBuknlions c￿l￿￿d that thc Qvmill risk of frllud wjd misstatement low and the expuiencc of the a￿1¢ tcam was $utfi¢i*)t tho specialirt% were required. An appropriote level of m*riality h&$ been in considcNiM of the inhc¥¢rt dilTKulty tTh d¢te4*ti8 irT¢guiariti¢s alottg with the perceived level ofiisk. Th¢r¢ #Te injxrent limiwions in thc a￿jIt wttedur￿ dtxnld kne th* I￿lt in ￿a¥oldable ri4r that somc ma￿ri￿ mi*str*￿ts itl th¢ 5W¢rll¢ots may ddectr4 ev￿ though the awjii 15 pryrty PL￿¢￿ [￿rfo￿ed ID acc¢)rdance with Tnttrtiatiixul stat)da￿ uj A￿lIting (UK). The bJrth¢r rnov¢d nonw￿mP]jal￿t with law5 arbl ￿gUlatio1￿ ￿ from the events aTrJ fmmcial traEhsurtion5 in th¢ fiMtt¢ial sratemu)¢4 the less likety Ihc a￿￿1 is th become lware of it ty Tr¢ogThis¢ ntyKomplI￿ea The risk Ès also gr¢atcr reg￿Illg ir￿g￿l*ll11¢% 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.ukl*di￿￿esP￿￿IlIlLC￿ This t*rt 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 acCord￿ce 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 &t¥ii¢d bI￿lf 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 FI￿￿ethI Aetlwltles) Adjustmtnts for: Dep￿ciAtIOn ch8r8es ItLler¢st r¢¢Eiv¢d IInCreB5cyd￿rc￿ 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 h￿d 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￿¢)￿U￿r￿1ed Prxtice ylicab]e to Cl￿111￿ 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 C￿p￿l￿t Commwity BM¢fu So¢iai¢5 Act 2014. The fu￿1¢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 acCo￿ts is Pts￿d atrlio8 (£1. Gwtig Coll¢¢rn The Charity is aBoinB CLuern WMI thrre M￿1*1 significant doubt ov¢r its ability lo cr1t1c￿ A¢¢ouDIiDg judgewmts #ttd kty sovees of tslim•lxiD llnCertaiDty Sj8Thificant JUdg￿¢￿ts The truqtts exerctse j￿t￿t￿l in dctwmining both th¢ u5cfid ¢tonomi¢ life artd the likety resbJua] val￿e of th¢ ¢h•JilY5 as%t& ThF5 )￿J8¢MeThi affecL8 the rales of and charge f( dePr￿latIo[l in the for the ye8r. 118150 therefore affects th¢ b￿k 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 bEmY￿red rdigbly. pÈodltsrt Liabiliti¢s •Je nogniO •s exp¥JitihYe ¥ soon ￿ thcre is a lyl or MnAnthv¢ dijigttion ¢wThmilling th¢ charity to that ex￿￿t￿re. Lt is probgble a tr4n5fu of ￿0￿0M1¢ b￿¢fits will b¢ r¢qurrd iti scttkmettt and the anmtltof th¢ Ob￿￿10￿ can be mc85wed rtliably. Expu)dItU￿ is accowLted for on arl ac¢nJa15 basis and hll5 been classified utth headings thal a8gT¢gMe ￿] ca4 rela￿j w the tategwy. Where costs c4nno( be directly attribw¢d ￿ PArt￿ll￿r ht4din8s kAve beeD rAi¥Kics (fA a bAsi5 C4)llSi5kn1 with th¢ of T•llObie *sxts Fttehold Prow- PAstrai8ht line Planl & rnachitKry- 15% on r￿u¢]ng mO￿T￿thI¢1¢$- 2$% ¢)n r¢du¢ing bIl*￿t Assets rtot mewr¢d al fair value ￿VIeWed fty any indic&ion the a5%t mjy k impoiTd #t ¢Hch btht st￿1 da￿ If indi¢aLioth the r￿o¥erable aM￿￿t 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]u*ton Sto¢ks Sto¢k5 Ire valucd atthe n¢t ruiisllbk v*1¥ afir¥Thak￿￿g du¢ ￿lOw*￿e (WO￿1* •TrJ slow movujg il¢m& T•Agtion r￿CiV¢￿ HMRC with ¢(fcct frwx 5 May 2015. iti litie with Para8Taph l of sCh￿Ule 6 Fir￿ Act 2010. Pyl4 COiHOMuf4N NA H£ARADH LTD (REGISTERED NUMBER: 2I03RS) Notes to Ibe FiDaD¢i•l $￿te￿ellts- eontluued for th¢ Y*&r Ended 31 Octob¢T 2024 ACCOUNTING POLICIES-eolltlttued T8Xation The charity iST¢gi5tered for VAT. therefore all tclevant Lt¢m$ its th¢ acwjnts are5tated net of VAT. Unrestricted funds canbe ￿ in xcordarK¢with th¢ ¢haTitible objectives atthc dI￿￿10n 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¢rib￿lon pension sthcrne. Con¢ributi(ws payable to the charitable coMp￿y￿ Patsion scheme are chty to the Sthkm¢nt ofFin&r¢ial Activiues in the wiod to which Cw*rnmtnt 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. credi￿15 and pn)visions ar¢ r¢cogtsised where the clwity ha5 a pr¢5cnt obli8*ioD 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 prO￿￿on5 are nomwlly ￿¢08￿15¢d at th¢ir am￿ni after &llowin8 for any trade dI￿O￿ltsdue. 31.10.24 31.10.23 D¢posit ft¢¢ount interest INCOME FROM CHARrrABLE AcrivrriES 31.10.24 31.10.23 Activity Community shop Comm￿lty shop COMM￿lty shop C¢)mm￿lty shop C¢)mmunty shop CommuThty shop Shop inG(m¢ Fuel sale5 Craft sal¢s SOR CommissiorL F￿1 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 Y￿T 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 A￿111 f¢¢$ A￿dItOrs. 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 s￿h we the shop as ththmers. All guch T¢ on the some terms ￿¢very other ¢Ullomer, both prlvat¢ Wm￿81. Trwt¢¢J' ¢yp•a• Durln8th¢ y¢4r. Irusltts rtteived £Nil12023.. £6861 in reinburxed exper￿. STAFF COSTS 31.10.24 31.1￿25 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]m￿ts 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 End￿31 O¢tober 2024 COMPARATIVES VOR THE STATEMENf OF FINANCIAL ACTIVITIES Unrc5trict¢d funds Restyia¢d fimd Total INCOME AND ENDOwm￿s 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 End￿31 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 soc￿1 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(￿cHO￿luN￿ NA HEARADH LTD IREGISTERKD NUMBER: 21103RS) N•t¢J ts the Fw*u¢l•l S¢ateme*ts-tootlDthtd t•r tkn Ymr Ended 31 Ott(*hr 1024 IS LOANS An •ll*lysls of the of is givth t¢kn¥.' 31.1024 31.10.23 Amounts f￿11￿ 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¢l*ltrl STh the 4bov¢ u¢ u follows: Incomin8 Re¥ources mov￿¢￿1 expend In fi￿d$ Unre*ktrd 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 Fift￿8. ¢￿thi￿1 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 F￿d 118101 20.819 363&31 Ir￿1Th& 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 St*tewents- 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 fu￿1￿ 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¢ C￿1￿] 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$h￿ent and ext¢n5ion works and thc dcpr¢ciat¢d vaJu¢ of these wotk$ 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 fi￿1 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￿ t￿￿jr¢ w¢ USC QUT thud1￿15 to pY¢pare 4nd subrnit returns to th¢ tax authoii¢i¢s and a55i5twith thc p￿parnti0n of th¢ fjn*J¢i8] slatements. Pw21 De¢xlled StsI￿e•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 Ch*rts•bk attlvllkl Shop incotrle Fuel sales Craft ￿1¢$ SOR Commission F￿) Duty Relief ATM ¢ommit4ion 1,$29.402 371.156 6A263 11.826 11692 1,451942 375.257 88,410 12.576 14.183 1.994.171 1,945,420 Oth¢r knt•rn• Pay￿￿1 commith Tot*1 l•¢omlD8 r#our¢¢* 1,99&403 1,947,2 iXP£NDITURE Ch*rlt*bk Attlvlllm Wa8es Pettsi00s Flwchaxs Motor rAp¢ns¢J Lighi and tle Teleph￿¢ Posth8¢ Jwlonery Advertisin8 Sundd¢J Sthff trainin8 and wiifty Repairn and renew EPOS syA¢m Costs Clt8nin8 CRrria8e Rate$ and IT￿nn Bank & cr¢dii card chary Paypouii rty¢al chargeJ FD Terminal Rentsl Li¢¢tttts •rtd sub%ripuons CompJlw ¢osts Deweeialion. prnperty D￿￿1411￿￿-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¢ st*ttLknry fin￿111 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