MiITLrrAIS PUBLIC REGtSTER NUMBER.. 13Rs Rep•rt of tht Tnmtttj axd FIN1 Sw¢Nents f•rtbe YUrE•d 31 O¢tober2125 26 irn¥isStsr4 SIOnWaY Isle of HSI 2JF
C•#tents •( tke FID%1 5t•tewKNts rtbtYe•r Ended jl Oct•her2025 r•¥e Ch#imA% Il¢p•rt Rep ofike Trnte¢• 2 to 5 R¢prt Of th¢ knI¢pEnknt A Ststememt of Flu11] Arfiv io B•]•mte Sheet Fkny Stat¢ll¢ 13 14 N•t¢s ¢• th¢ FknA•tknl St•t¢•¢llts 15 to 22 Detlied StatsmeAt of Fo••wI A¢¢ivil 23 to 24
COQHOMUNN NA HFARADH LTD (REGISTEREDNUMBER: 211tsRS) Ch•irnA's R¢p•rt f•rth¢ yrEWIl JI O¢¢•bEr2fj25 I pk&8ed to prell my the &VilIeS atNI Jthr[[Kc of cnn na Ile¥rxlh Ltd for the finx11 year erthd 31 OctoE¢r 2025. A5 a]way8 our cOMrnlty cwxralive o)nlinues to A)thJ$ ot) ILS core ch•riMbk objects.. providing vitsl S]dS 4nd 5trvicc5 to the of Il¥rris •lTorthblE wice5 and s1n8 the ecorwmic and social well-1$ ofour i48nd ¢0mMnIty. FinaDtlal Perform%Rtt The co.opeNive recor a near iyeak-even r¢sulL with & small of £752 12024.. Swplus £13.6501. Total iti¢ome ros¢ 2% to a037.089. driven by shop s)i¢s whi¢h £41.0 ovu¥)l. altho fixl 54k5 yr slightly &)wn. ExrKnditure rose by £55.LKiI Q037.841. from tAth5es1+£35.lJ)O). wA8es (+£22.(KJO or I1. heal and h8ht1+£7.0)I and w5151+£7.(th ¢oV4Tr1 The purtiy o(f5Ct by GT05S wjfii sttbk #PWhmIY 15.4% c(thfinnin8 ¢tY¢ Imdh& kninesg is Th¢ wuli is t4JTdering brcak•cn to lllglKr oval iwt ¢xclwJll¥ &eciall0 la Th)n&sh adj1) wc wld have a mod¢$t surpl Our bAJan&% slL¢¢t IS Still Stron8 4Th1 liqui¢l with totsl fimd5 of £JTI.533. 1¥th of £Z3Q(VJ5 £45,orJ)l atw] nrt current assets of £293.120. Reserves comfortably excttd our £65.(XKJ tsTBet. We havE ZpwoxitdteJY I I months of Operati expdIDre MJ tt5erve& The mnainMJ8 Testricd ¢4Pital of £l&116 trferred to umestricled burdths Mot¢ nni Irtd isl•nd bwirt$8¢& OperatlonAI H¥hIlts Despite 8 mo(kst dip in sal¢& overall slbT aaivity remairnd TesilienL We contiTrwd Io our good5 delivery g¢r¥i and k¢pt m[ll11v¢ prions on CY)Y ¢55¢ntia15. helping ro th¢ ¢haJkr¥¢5 of physi fin¢1?1 iwlaiion fxed by many in our remotr tommwity. Tr Ir[ in Crnft sths and commissi0rt8 shows 8wow%llR local supN)rt for oyr rok Is a hub for H1¥ I1 suvi¢¢& Stsifnuml%T5 avryrd I I during thr yw fTQrn Gov¢TNiW¢¢ Ind Th•Dks I wollld like to teu)td ow Si¢ th$ ¢0 all rn¢mirs of the CLMnmitt¢¢ (TNes) for tr¢w ld work and 5UPFKIrt thwoughout thc )rar. We We 5a&ktxd by the trt8sin8 of t4Jlley M Litterick in May 2025. The mminee the wi&r¢otmLunity will miss hEr. Sp¢¢ia] th•nk$ 80 to our Staff. wkn thliver excelknt service with a 5rnik ofkn L5 dilTKult C{>TltiOnS. We BTe x]so BTful ts (xr a1110[& Li4 fw ttKir Wor¢55iJ Dnd to ¢v¢ry Customer. supplier community member who the ¢xw. Ahe omin8 year will bruJ8 opErf¥nlIIes and Ldlew We A&y committed to kttPg esseniial goods •ffoidabk, ¢xpl0T Mryy5 to gTQT loral *33ft k¢¢ping a strong twilion to wYathrT any firture cost wesswes . Incl kn 8ti$ing from wSUP1¥e governmeth p)licies. The cweratiwe model c4rt1inues 10 wov¢ its valu¢ in Susthining Turni 5¢ry15 that ujight 15¢ disaFFU. ¢om¢. C Ross
f•r th¢ Yor 31 (ktober2•25 tk staments orth¢ ¢knity for the ye¥ eThJed 31 Oaober 2025. The tr5 l¥ve the provisions of IoUnts in X¢OTd with th¢ Sthrthd ¥plile in the UK k¢publi¢ of1rds (FRS 102) (¢ff¢¢tiv¢ l 2019). OWECIIVFS AIYD ACTivriiLs Objettlves im• sknll bc... (i) the Teliefof thox in nccd by r¢¥rnof 4gr. i114th dibitsty. firAl Iwdthip or othef dislvwW physi ti41 I110) by:" thmuBh the MageMent arbj running of a k1 sk¥wgJMlgjds delivw xrvic¢' phy$i¢d social I11al4 dISlIty Wthiy. (ill the of La)Mtinity thveio• {11 rwal Te8WKfa1i)bY or prnvidty¥ for. furtherHn¢¢ of th¢ chwitsble beiE4 a ¢thsrithk pwpoSE Wmkr scL1ion 7 of tl Chariti¢s and Tw5t lrtvestsnent (Scot]aThJ l Act 2(1)5 thidL is a)50 Is • ¢lwitsbk Ixypose in relion to thE awliution or th Taxe5 Aol& Applitatioll of prnfltt sIMiI decidE frnTn b]nr limB:. (il fwstjy, to & r¢seTh¢ forth¢ I14¥e&) ofAnyofth¢ oiycrts of objects of the cTropc¥ative. Nort olthe profits ofth cwtrativc stAII k pxl distnw•M ity (ex(¥ in the of the charitable p5¢5 and in •(qthLZ Ivithts Rukskn a memberTwhidL is itsclf • thtyi. ACHIEVEM AND PERFORMANCE Cbrltable ttfvltle¥ FINANCIAL REVIEW Re¥ervtt pul assets held by the tharity at tt¥y¢4T<TMI ext¢ssof this therekrt reserves p)licy is athered to.
C1CH0uN NA HEARADH LTr IREGISTERFJ) NVMBEL. 2•)3RS) REPOrt •f thE Tr•¥tcu f•r tkt YeAr Ed 31 Ot¢•b¢r2•25 STRUCTURE. GOVEILYANCE AND MANAGEMEhY GDv¢rning do¢ument Co Chomurn na Hear&lh IAd fMn¢d in 1979 ffSiS¥¢d the Ind Pwvid¢nt A¢ts of 1965 1978. Irk May 2015, in [dI110n to T¢mainu lTrJusth"a] r&¥J Pmvidem Society the cwmiive became a Tegislered charity )d 1$ th¢ff fort by iK¥th th¢ Ful791 CThJthJct AulhoTity {FCAI and th¢ Offict of thr Scottish Charity Re8ulthr (OSCRI. For FCA re8u]8iwn$ 8re a)vOPMiY¢ Commlty B¢nefil So¢i¢ti¢s Act 2014.Th¢ tlI1v¢ ha5 aly) rettivd cOnfinDan from HM Revenw & Cusloms that it 15 8 ¢harity for lax pFSe5 wth ¢trea fyotD May 2015. The ¢Oryoperative is goverMd by itswew Ruk¢, dd5 2015. 0rygtsbtlottl knru¢tur¢ Each iThliwidu81 m¢mkr sh8U hold k4st on¢ 5h411 t hiv¢ an hnr¢5t in th¢ 5har¢ of thE ¢04yraliYe VAcceding the limit for the lime bein8 provided by the c1ve atMI Community BenBfii Soriclic5 Ad 2014. Share capital SWI of Mminal yut Of £25 whith SWI wabk in full appl10 or, if $0 th¢itW by genernl rneetinB, by Paent of up to five tquai £5 inStsh the of whKh shojl payalk OTh 8pplicatioN aj Sbare5 skn]I k trsfe1bk ljrt rrtbt withdrawble ar¥J Shall be tepayable onty as provided for e]sewhete in thE Tule5. No uan$ferofsharts shall bc valid lesS o)nsMt oftht thwemEllt C4)tThrnitteB thEteto kn btth) olMairtLL Membership shall otn k): (i) individ5 a8ed 18 years 0r wlw hwrmally wid¢ tr•ve ¢Y¢r r¢sithd ti) th¢ ¢w)wIty 3¢rv¢d by th¢ ¢IF0lative.. (hi) HighlarLd$ and151aTrJ5 Enix and its sK<ts (iiil The ofstotknd; (iv) H8nis Muwa] ImprOVeft 811¢ HMtA SES Sdwxpl FytyL. aNI (vl any othu o)Tporat¢ body a5 may iK thknnined by ern1 Commitc Thue $hall r¢8ts1¥ n4ip4s ofall wffjmiiiofthC ¢(TIll. ¢wp¢r8uv¢ sh] hav¢ 4 ll1w8¢ p)mmillc¢ of k55 5 Wld Th)t nbx¢ 15 thE number be d¢cJed by a BerKTal mt¢tin& (Mly methFms of the ctsopi¥e sh1 Ix eli8iblt be tmknbers of the Th¢ m•nw¢nt wrnmittec may cxcrci5c ail yjch a5 rn8y be exertid by the c04¥Jerativc Jd ue nol by these njles or statute wuired to be exerci by tl co4)F¢rI in g¢ttral tn¢etin& Subj1 n¢v¢rth¢les$ to provisions of th¢ ruks and any res0110t) ¢onsiAent with the ruits fn)m time to tirne bythE cwatiVB in Benerai rneetiT¥. but NJ resolution F4ss¢d by the r¢)llOP¢Tative in 8wml mctl1 5hJil invalidate w wior IKI of the marwent committee which would hav¢ bctn valid 1fth rcsduti(m hlT#X belSl. Riik The trustees have a thny lo bjemify review the iisks to whith dwity is ¢xryJ •d to ensw¢ appTOWi4t¢ The trust5 have J Th0ndw. apwoxh to of the charity and over the E4st number or years have to duce ujsts wkn¢rp)ssJbk. REFERENCE AND AlkMINisfRATIVE DAll5 Mutual8 Publlt Rt8bttr th#ber 2003RS Register¢d C&•rity DiN¥b¢r SC045656
C¢KHOMUNY YA HFARADH LTD (REGISTERED NUMBEIL. 2003RS) Rep•rt •f the Trwte An Clachon erbwgh Isk ofHam"$ HSS 3TS C R055. Chair fj Emsden. Treaswer C A Macleod M A Macmillan L Reed Ire5ign¢d 14.1 l24) M Lxtterick (de<¢ed 18.5.25) C•mpADy Sttrttsry D E Mxthnaid Auditors M8Drt yAd CKrth)n Ltd & Swu¢ory Audiiors 26 Stre¢t sft)w le of ixwts HSI 2JF HMRC ReftreAte Nmb¢r STOI598 srATEMENTOF TRUSIEES. RESP(hYSIBILITIES Th¢ tNs¢tts (who we o]) ¢he ditt¢b)ts of He¥rnth th¢ pwws of COrnY lThw) respi)nsibl¢ tKetArir¥ the Annual Rwort •tyJ tl% sw¢mtnts in 8co)rdAntt with applicable hw And UniJ KinBdom A¢¢(ulling St•thd¥ IUnid Kinsdm Genera]ty Ac¢ Acu)uThtiD8 P11¢¢) in¢Win8 FimKi81 RetIng Stsnd8rd 102'Tr Financi•t RCpQrtw SthThJwd•)pli¢&bk in the VK Ryblic oflrelantr. hv4vc ¢i¢¢d ststettheAts IA acc0th¢ wilh Unid Cwrrnlly A¢¢¢pttii Practice Iunitrd Kid0M St•ndu& •Thl aFvli¢4bk ]aw). d fair view of the of •ff•irs of the tharit&>k ¢4)M[ of the inco¥Ding T¢vrS ppl$tion of ob5crvc the athd principks the Chrilies SORP. . make jwJ8¢ments and ¢irn8tcs reasonable and . company will continu¢ in bus¢ the fwwKial p11]0 of tht charitable and to CDable Ib¢m to ¢nsur¢ that tk fuwKiNI a•tettthts comply with the Cr0[lIve atwj COMMlty Brn¢fii knietirs Act 2014. TFy we al re$[1bk for 5afcgudin8 th¢ *ss¢ts of irre8ulariti
CO(HOMUYN YA HEARADH LTD IREGISTERED NUfvIBER: YJ031LS) Rtprt of tk Tr#Bit for iht Yur F.nded Jl Oclobtr 1025 TATF.MW.YT (JF rRv.+iTF.V_S' RFSPON%IRII.ITIF.S- In w fir As ihe I51¢e5 ore aware.. Iherc i¥ DO 1¢kv1 iudii inforni21ion of whlth Ihe ch8ritable compM)4 auditorn are Ihe mJ8t¢os ve Mken ill sieps ihii ihey ought have Mken to m¥k¢ ih¢ms¢lve8 aware uf Iny ftloY•ni wjdii Inforn?aii(ffi whd 10 tbal th¢ Audiiof• 4r¢ iwr¢ ofthii inforni•yon. AUDITORS The iuditor¥. Mam Judd tiordon Ltd. will be rtrw(trinmwnt •t thfr forthcomini Anmwl (knrnt M¢¢ibtl8. Ammtyj by of the of 8¢¢1 M 16 J 2026 •nd ii8TrAI on b¢h•lf by: Pgle 3
ep•rt •f th¢ 1•4kprndeDt A•ditorA to the TrrytheA•r ll• Huyadh IAd 31 OdotrKi 2025 whith wmwis¢ th¢ Stst¢rn¢ot of Fingncid Activitie% the Bal¢ the Cash FlowSts¢¢m¢rfhtyl not¢s 10 tF fitianciai staments. ildi a of signifK1t p)lIci Tr 6nnctal leting th h¥ b¢¢n w]ied in their is icable law Unrted Kry¢knn st]1 (Unid Kin8thJm Generally Accemwj AcLThnting Praicck Reprttiw Sthodard 102 Tr Financial RqKY¢ing Sthndwd oppli¢•bk UK •md Rybli¢ of Ir¢W. In ow opitwn the fu11151¢1ntytt. . give a and fair view of the Jt of the Lyjmprn affaiTh # 31 (ktobx 2025 and of its ¢018 T¢SOWC¢S and ropliGa¢ion of ffsow¢¢& irt¢judi itsiW)me expendi for theye8rtheneTrtsJ. . have been ryowly prep¥&l in aco)rkn Unit¢d &Talty Atcepd ActOmtin8 Practice. induding R(18 102 Tr Ilepxttiw Stth aFplic&Jk in UK and Rwbli¢ of 2014. the Chwiiies Tnbstee ITLvesDnern {ScW A¢t 2fAJ5 1Thl Re8uk¢Th 8 of thr ChitiM A¢o)ur (Scotland) R¢8uI?tion5 26. B11 for •p5DIo W¢ ¢oftduc¢¢d ow styjit with ItNer1 StaTrlard% Auditi (UK) (ISAS (UK)) 8tqJli¢•bl¢ IAW. Our r¢s)51b1lJtles der thos¢ 5thnduth 4&scnlKd in th¢ Audi, rwsilJilits for the a111 of the rth$n¢1 swements sectioll of our ryort. We Ixe ]Thle of the 1tk COMpY in pr¢orJw with the ethical requireThts are rcl¢v8nl lo ow •Mlit of th¢ sw¢ments iti th¢ UL I]uding the FRC'S Ethical stWthr and th¢ wvisiow I11&ble for small entitl ÉTh the set in not¢ 18 to thr fmi¢i41 tements. aTrJ wt have fuifilkd ow th ¢thiGd Twsibilities in with th¢s¢ reqUITethen We believe lft IallIng the fInarKi sthtrKnt4 h•v¢>jnClthrt the ug¢ of bASiS of th¢ pwrntion of th¢ fJo1ti¢id $tstemeS is aFIXOIThtr. thal indiYidu8Lty or ¢olkctively. may wl silf¥t doubt on thr ¢hit•bl¢ ¢iMllpanys 8biliry w Cont os a 80ing sections of this re1. Othtr inftintl• explKitty staled in our th Tr)t¢XPftS5 ofassww tiKKkniotitlMxL fjbt8ird in the Th11t or (then.3¢ to k mri41ty Tlli5thJ. Jf we dEntify mthiiai itKortsisleThcies or financial slaiemenls themselv¢& If. bwd TAYxk have coocllldE thal theK 15 a m8t¢riDi iislztcmcntof this otrrflnf0rnIOffj 4Ke re4UÉt&l tOTepUtth We havc trj Tepirt iithis regard M•lten on Tvhirh w rtq•lAd to rtp•rt by extrytlo• We have nothing To rert in tt5pe¢t of the following wlry¢ thB lThwriiies ISthl1* ReItIonS 2006 Tequir¢5 W to rep)rt th you if, irj 001[.. 5Wcments: or
Reprt •f the IndepndeDt Awditord to the of Hevxdh Ltd Rewnsibilitiu oftr¥sttt¥ As ¢xplAin mre fully in the S¢akTh¢n¢ 0fTrUst¢ R¢swnsibilitie¥ the tn arc r¢5p)n5ibk for the pr¢F•on of the fula) $tstements and for bel sL8rd that tw a true aThl fair vicw, and for suth control &% the tw5t5 dthrnirr 15 TK&f55ary ¢nNbk th¢ E¥Epwal¥m of 5tameTts (¢ from mi$51#em•iL whether due to frawj orewror. uJThtiftue A% a Koin8 concen4 diyclosin& as applitable. thterS reiattd to ¢1)tn 8ftd usirtg the BoiTh8 concern b&%1$ of uni¢s5 thc tnJSict5 ¢ithu int¢nd ts) Iwumlxc the dwi¢thk c4mpY Itasc 0ratIon¥ or hav¢ TK) realisticRlmativE bt0 doso.
Rep•rt •¢th¢ luthpdent t• the True •f Lt4 We h&ve been app)ufftd 95 ouditor5 Utth Se(141{1X¢) ofthc Chvittt LdTnts¢ ltt¥etheLt {Sc4t1 25 T¢rt in $¢fordJc£ with Act ¥ekv•hlre8thKxL5 orhavin8 effe¢f thervJn&r. material mi55tat¢menL wlth d to f¢•4MI or tryor. issw a Reyt of the Audit£5 thal IludeS ¢Ordan with ISA5 (UK} will waYS d#¢a & mrial mi$5tamem whetl Ét ¢Xi5ts. M155tstr lse from fraud or ¢ttor 8nd 8re consi¢knd otell if. irwjivithmlly or in the 888te8rt tIKy reBab]Y b¢ exp¢¢ted k) We oitiin¢d M unthra8tidi08 of the kgal •nd reBulaW fr•m¢Wo5 8r¢ P1bk ethity and d¢terniin¢d the most Significant arc thr Li¢M¢in8 {S¢th1of) Act 2(K15 2j those Vering thE sple of fi]cl flatrLmablc liwids. FUrt1ml< those reJ&iog lo empknyment m*tus ¥nd t1 T¢1¥ the of the fuJ8ft¢i81
alemuLts: that is FL8101 Charili¢sSORTr4nd the Co•iv¢ COMMUnIty Benefrt s1¢11¢5 Acl 2014..
A5 part of our Klit t¢Nm d13Ll51¢j1 ithmirA if any pmlNr wra m(rt swible missialemEAt. A list of the known lthd psrties compi]a Akng with an ¢xped4KJN oftrxthsaL0As Ethegn them. We then ftayd atL¢J regulalioDS lthntir ahTrve. We ujyroborakd ow er4uirics of t1¥ ¢h•Tged with 8overnance by • ttview of th Iwd mfLUtes to a r¢vi¢w da a T¢V1 of in tr ye41 for 8ny ¢Vidce of Ic6al ot ie8ulaw imys. Our Consi * plwxitil (ttrob)r&ed aThl oo furthrr re8uLqthry issues Te Th)te jourMi ¢thri¢$ thJo4l¥Jyt tr ye8r inio our audil apwowlL A r¢vivv yr4roFbank swemeThts wa5 Giv¢n the $rLe of the emity, Sevegati( of dvtKS 15 ]imi4 so th5iwd our audit wo¢4Jures w itkntify ts) ¢ap•bilities to identify or re¢ogThi5¢ Mn.wrDpljw with 18ws re8ulaiions concluded that the overall risk Trt8 OF fraud and mi55tat¢mcnt w$ low ¢ht vApeiierKe of the roxlit team l&ld sufficienl )d Lo yiali5ts wcrc required. An 4)ryoWLe level of rn¢Tity ix¢n in oxsideralion of thE Ink[e difficulty in detCLtÉT itr¢8u]arilies along with thc pu(¢1¥ kvel of Tisk Thtre aK inkr¢nt limithiions itt the audtt denIEd aiw)Yc that TEsult wjavoidablc risk that some mari41 QLi$stste8ftts in the fuwllcial 5trll¢nts may d¢¢ ev tlbJJ8h tht Audit is Fwperty pJaDnEd a rformed ITr accordarhcc with Int¢(uiithl Styttd¥ts on {UK). ThE rnwvcd N)ll-W]npliaDce with law5 ffjd Tc8u14ti0ns 1$ from the events 8Tr1 fllwKia] in firffj¢A81 less ItlY thE alIOT is to become aware of il L¥ Wis¢ ty)nw¢ompli•w Tr risk is akn re8•Tdir¥ iT¢111¢S 0¢¢Wri du¢ fi*ud tHthET thaTh ern)r. as frwxl involv¢5 ka)n¢¢thett¢ tlmJ8h forgery. Collusi omi55ion OT misrewescnthiion. The primwy TEwnsibdity for thtt and dete¢tion of fwawj rE5ts with iYAh ¢kn Ched with 8ovcrn&Jce af thc eniity 8nd Illanag. A hJTth¢r d¢5rriMion of our rtJJNmsibiltties for the a11¢ of the $tskrts is located on thE RcFX)rtti cou1.$ website at wITrw.froo1uudItxcSrth$Ib1[1tr& Thi5 thscriptbjn fo5 wiof R¢[0[ th¢ Ind¢t Audiknl
Report of the Independent Auditon to the Trustees of Co-Chomunn na Hearadh Ltd
Use of our report
This report is made solely to the charitable company's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Mann Judd Gordon Ltd Chartered Accountants
& Statutory Auditors
Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006
26 Lewis Street Stornoway Isle of Lewis HSI 2JF
16 June 2026
Page9
COiHOMUP4N NA HL411ADH LIDIRECISTYAED NUMBFJI: 21•31LS) aNc•ryor•tw¥ a#d pell&lre Aeto¥llt) rorthe YeAr Emded 31 Ottober 2025 31.125 31.10.24 Ii¥COME AND Ef4DOWMENfs FROM Charl¢oblt •etlvltl Community 51¥)p I035h18 1035ffil8 1.349 122 1,349 1124 Totsl EXPENDITURE OY Cb•rit•ble aclivi¢i Community sl t11110 1023,428 1023.428 1.961959 Tot 1982 753 I¥ET INCOMMLV&YDITUREI TrADIfrM belwttn fud* (752) (7521 13.650 17.364 (1&116) {7521 13.650 RECONCILIATIOiY OF FUNDS Total bmsht 360.169 l&J16 378285 364.635 TOTAL FUNDS CARIUED FORIVARD 378 285 P¥8¢ 10
CtsCHOMUNY NA HEARADH LID (REGISTERED NUYBER: 2013RS) 31.10.25 31.10.24 Totyl fimd5 FIXED ASSETS Thn8ibl¢ 455¢ts Invc5tsnents 10 82,1( 96,321 84.413 84.413 98.786 CURRENT ASSETS Stocks D¢btOTS at bank aA in haml 12 13 119.513 54.735 119.513 54.735 114,988 41.412 4IO.343 410.343 347.132 CREDITORS Amowits faliiT within Dne 14 1117223) Ill72) (67.633) NET CURRENT ASSETS TOTAL ASSETS LL5S CURREYT LIABILIIIES ),533 3ri,533 37&285 NET ASSETS 377 533 16 u[¢Stricd fw R¢strith¢d fi 377.533 360.169 377 533 subject io the small L¥>mPleS wime..
C[CHomUYN NA HEARADH LTD (REGISTERED NUNIBER: IOOJRSI B•l•i¢t Sbeet- ttrntlnu•d JI 202q Th¢ fin¢111 4pproved by the 110d of Tntyi¢e• authOd for is•u¢ on 16 Jun¢ 2026 Dnd were $18ned on bEhalf by.. D E M•thld. S¢¢r¢l G Ems&n. Try¥t - Chttsi The note• frn p•n of th¢¢¢ fir4rKi•l P40¢ 12
CIKHOMUNTh NA HEARADH LIT) (REGISTERED YUMBFIL. 211•3RS) Fl•w SttmeDt for th¢ YtthrEd 31 O¢lobtr2025 31.11125 31.10.24 Cull Ilowg fr•Th •¢thftl Cash 8¢n¢rad from owrtion5 Net cash wovithdbytTeratin8 activiiie5 Cajh (lows fr•Th INv¢¥tiry ti¥ll1 PllrCh Df fjxcd a55et invesltncnts Inwe5t received (42) (42) Nei ¢ash wovithd by investi08 1Vill¢S CAJI tlowg fm llbc1 tttfvbl¢• )an repayments in year 209 Nei c&%h th%J iti fm8ncin8 athivii Chn8t IA tash equIlets i• the r¢p•rtillg PEriod C49h •nd ¢*sh ¢gMiviltnts •t ¢ht beginning of the TtportlA8 p¢ri•d 45.363 30.351 160.374 •nd ¢•¥h ¢quivakn¢¥ •t ewd of Ihe rnp•rtlng perlod Past 13
Nottj ts the CJh Fl•w St•ttmeAt f•rthe YMr FAthd 31 O¢¢•b¢r 1•23 RECONCILIATIOIY OF IYETILVEI¥DrruRKyiNCOMETO NET CASH FLOW FROM OPERATINC ACTIVITIES 31.10.25 31.10.24 N¢1 l¢xp¢•dh¥r¢yIMe•mt for tht Yeportknz per th¢ Statemeol •f Fla¢111 A¢hvitK¥ Adjwstm¢•¢• for: 152) 13.650 14.413 (1,3491 (4.525) 1)3J231 15,794 2.124) 16,338) 6.871 lrtt¢wtst r¢¢¢ived {In¢r¢4s¢ytk¢rtas¢ in thb N¢t ¢•¥h prowld¢d ty optrAtI• ANALYSIS oFcHYG IN NETFiJYDS At 1.11.24 Cath tkn¥ AI 31.10.25 Cashat bsnk in hd Debt Dcis failinB within l ye 175 175 T•lal 183557 P4¢ 14
COiHOMUNN NA HEARADH LTD{REGisfERED NIWJ ER: 20•31L8} for the Ye•rFded JI (Ittobtr 2025 ACCOUNTINC POUCIES BAIII olpreplrlng tbe fmntid ittemeBts The fJnRTKial of charitsble c4JrnPary. Tich is a public bEnefJt ertity undEr FRS 101 have bEcn prepared in accorthce with the Chwiiie$ SORP IFRS l02)'At£4)lm$ and RenIng by Chariti. Statemeni of Recornmended Pral¢e appIlbk to ¢han"iie5 epa their aCC¢n(S in I¢rdEn with the FIn¢11 R¢portin8 Standard 4yli¢4bk io th¢ UK and R¢publir Ir¢1 IFRS 102) (effxive l J)nuwy 20191,. Financia] Rewrting SlaDdaTd I02 Tr Fuw4ial lleF4xti Sthnd&rd vgpiicabk in the UK and Re]bliC of I1Mr and th¢ Cwwiv¢ Bry¢fii soci1 A¥1 2014. Thr stym¢nts h8v¢ iw) valu Golmg Cott¢¢rn The CTharity is corrn t111 mrAI siKnifLcanl thlubtover its ability lo Crifir•l itv)ullliut d key ¥•Mrf¢¥ gf ¢¥tiwli•N •A¢¢rtiwty Fixed z&set nei ErfM)k VBlue and dE£l&tIOn dwges aTE the ar of thE arclwnts which Ate aff¢rd by Si1r1¢ant judgemcms And ¢slims. Thc ths$ ¢x¢r¢I judwo¢nt in ¢tr1Th1n8 iKth thc u5cful ¢conomic life ond the likely re5illu value of thB chllrity5 Thi5 judgement affects thc rate5 of and chaTge for in the accounts for the 1. It akn thcrcfort affects the ncl bc)k value of the a55cts in thc balance All iOme is reco8nised in the Stalenll ofFitwKia] Athivitiesonce the charily h&8 entitlemeni the it is PTobabJethatthe income will be rett1vedj the can be mea5Utd reliabty. Kxwditurt Liabilitie5 air rcco8ni5ed Ls thue IEgai Dr cOnsve obli¥tiort tMIlti8 the charity to thai expendiDMe. it 13 wjhbie th a of ¢¢fxM)mic beThefrts will be required in sertkment and th¢ amountof th¢ obligation be rn¢a5w¢d ]bly. ExndituT¢ i5 Wit for on b&%is Bnd hBs en ¢Iss$ifd wi&r head8¥ that 888re8 all ld ¢wy. WIre c4)w c4nnoi be directly attribwed to particular hcadu¥s tky 14ve been allocated w athiviii¢5 on a tSi5 consistent with tk of sow DepTechation is provided followin8 tates in order to writ off each ass over its edimated useful lik. Fre¢hold Property- 5%styaight li Pignt & ma¢hiw. 15% onTrducllLK bth MO vehicles- 25%on rethxi]8 boJa]K sheet date. If ]EllIon ¢xist4 the T¢WVCTabk amourt of a5Sd is eimatd ¢ompored to ¢h¢ in profit cff h)ss lesS the is (led * a Tevaiwd the inpirment 1055 is * rev1htOn Stoek• Stocks arc Ydlu¢d¥t th¢ kbiv of rn5t r¢ali5thk th4ilowwtt foriknkt¢ $low movin8 items. T•x•¢lon The charity is exempt fmm ctyporm tax on its l¥tIles. iiecogniiion as a chrity for pwpJse5 W45 [1¥ from HMRC Thith ¢ff¢¢t fr£ 5 May 2015. in lin¢ with l of Sddul¢ 6 FtiwK¢ A¢t 2010. ConU¢..
rth¢ Ymr Fad¢d 31 Otr2•25 ACCOUiYTING YOUCIES. mt•¢d T•Mtio The charity is Tegisred forVAT: t}10¢ IcktIM5 in tk •r<offjts w¢ ofvAT. PtA•lo• ewts other pwt-tttiYt•K•t bt•er tlwitsble Corn[5 tnsion xlleme are thv8ed Statemenl of FirwKial Aclivili¢5 in th¢ P¢Tiodto which th¢y rcla. GoYtrnAbent VA•ts dwity has ethi¢1 kn thc fid& •Ly &ufonnantt •M•¢kd w the hv¢ beu it 1$ PTobtknl¢ thth¢ iT4)me will be rtcelvtd¥ the c4n bt meJ[¢d reliabty aThd is not dcftrrd. D¢b¢•N ttd Crnlttort Prepaymems arc vdued at thc •[rlt PTcyid rtofany trfAe d. CrlIr$ WKI pwvi5i[ arc wi5rd wlKre thB rhwity has oblÉ8alion resuhin8 fTOm a pllst that will probably ttsuli in th trafer of frJTrJJ s third and the •mount to s¢ttie obliga¢ion 31.10.25 31.10.24 IIYCOME FROM CHARtrABLE AcnvmLS 31.10.25 31.1024 A¢iivity JJN176 363.283 71.591 13.124 1£755 1,529,402 371.IS6 66.263 11.826 Il69Z F] sa1¢5 Cr8ft sa]es SOR Cornmi35v)n Fwl Duty Relief Cmimlty cnmnI shjp 2 035 618 Pg8e 16
CthcHOmUh NA HEARADH LTD (REGIERED YUMBE. 2•03RS) ffor tbt Yar FAdod 31 Ortober2025 CHARITABLE ACTIVITIFS COSTS tosts {5ee Tr)t¢ S} Totyis Community 5knp tkFrrialion 1016.854 6.574 2.023.421 SUPPORTCOSTS Commwjity shop IYET INCOMFJ(FXPFJ¥DTtIAiE Nrt Jftcr 31.10.25 31. 10.24 Aulil fe¢s OUr s¢r¥i¢¢s reciaiion- owned assets 4.750 1.824 3,413 828 15,793 TRUSTELS. REMUNERATION AND BLYFSITS ended 31 O£t(thr2024. The trnstees are memljus of the community as the sknp a5 cu0[. All Sh trvIClIon5 att on the Same te$ as evcryothcr ¢usb)mu. wiva and commerci. Trygteeg. exptthj Dwin8 th¢ yw. YK¢ived £Nil {2024.. £Nil) irtNlllw¢d ¢Xpe STAFF COSTS 31.10.25 31.10.24 221.016 199,572 OtherpensioTh costs 203431 Thcavw monthly m]mb¢rofmphyce5 )wwa5 •5 follows: 31.10.25 31. 10.24 14 Shop Bnd administrntion Noemploytts [l¥¢drIn0CrtS in a(*550f £(11.(KM). Page 17 ntinued..
Note t• the F1M•t1 SIAteMats. f•rth¢ YurFadd31 O¢¢•b¢r 2015 COMPARATI FOR ThE srATEME[ OF FINANC1AL ACT1VITILS Tatsl funts Chritable •rlbvilie¥ Commwllly SI 1.994.171 1.994.l7l 1124 1124 108 Totsl LXPENDITURE ON C&arilbie attlviti Commwiity $t Dete¢iation 1.966.9J9 1.966,959 Tot•1 Il332 (2,702) 13,650 RECONCILIATION OF FUNDS Totsl fund% bro¥hi forward 343.816 20.819 364.635 TqyfAL FUNDS CAIUUED FORWARD 37 360 168 17 285 TANCIBLE FIXED ASSETS COST At l ¥eMbEr 2024 atKi 31 Oaober 2025 17 352 827 DEPRECIAIION At l NovemTrr 2024 Ch*B¢ f(Y y¢OT 104.439 141.679 10.1 25A306 At 31 Octh21tt5 270 721 NET BOOK VALUE At 31 O¢¢thr 2025 81106 At JI October 2024 Page 18
CCHoLThN NA HFARADH LID IREGISTEREDYUMBER: 2WJ3RS) f•rth¢ YMrF•l¢d 31 O¢¢•b¢rlQ25 11. FLXED ASSET INVESThIEKrs Li$1 iiJv¢slmcnts MARKET VALUE At l NovemE<r 2024 2.265 42 At 31 O¢lobcr2025 T BOOK VALVE At 31 O¢knber 2025 At 31 OthFKr2024 265 12. STO 31.10.25 31.1024 Sknc Il95l3 114988 13. DEBTORS: AMOUNTS FAILING DIJE ONE VFAR 31.10.25 31.10.24 Trade thbtors 50.675 38.689 14. CREDITORS: AMOiINTS FALLING DUE WIThIY ONE YEAR 31.10.25 31.10.24 Bank108ns ov¢thfts (see )¥J IS) Trade creditors Paypini ¢w¢ditor S1) Scrity aZKI othcrlaxc5 7.175 49.807 101,515 5.546 621 1.248 1218 1297 VAT Other u¢di¢oTS AcCd expenses Py19
tortht Yt4r Faded JI OEt•knr2•25 1% LOANS An of the rllaturityof io•u 15 giveoih)w: 31.10.25 31.10.24 I& MOVEMENf IN FUNDS TT8tKsfm Ai 1.11.24 At 31.10.25 Urutrkltd GE81 fund Shwe C•pit 331.719 1752) 1&116 349.083 300.169 1752) 18,116 377,533 Reitrktsd fundi Re5tricdCDpitsl FWMI 18.1 16 111.116) TOTAL FUNDS 37 752 377.533 Net ]novement Incl in thcaknvc arc folhs: In¢4mli08 in iknds UArestrlcted fm I037.089 037.141) (7521 TOTAL FUYDS 037 CompArtivu f•rmov•tt k fth N# At i.ii movemeN At 31.10.24 Unr¢trkt¢d am General fund Shaff C•pi 315J66 16.353 331.719 343J16 16J53 3(1,769 Rtstrltled fxn Rejtrictrdlts1 Futwj IQ819 (2.703) 18.116 TOTAL FUNDS 378 285 Py20
ccHoMuNN NA HFARADH LITI (REGIERF NUMBFJi: 2103K Ngt to tkt Fillucial Stite¢ts- tUDtinmd r tht YeA¥ Ended 31 Ottsbtr 2•25 16. MOVEMENT IN FUNDS- ¢wtl•¥¢4 )mppr4iv¢ movem¢nt YAthe ¥b)ve ¥e 8$ frJlknK'. lJKfjmins P£gJJrcts Movement in fid5 UDmtritkd fu•dg Ge[al fund 1.991403 (1.980,0501 16J53 Rutrkted fun411 R¢thi¢thd Cwpithl FWMI (2.703} (2,703) TOTAL FUNDS 1982 753 A ¢wr¢rt y¢r 12 months wdFwior >t¥ 12 L¥YDbill¢d psilioh is Is folk>ws'. Net movtmcni ID fund5 Trnnsfers At At 31.10.25 Uorejtrleted G¢JKrnl fid Shale Capital 315366 15.fljl 18,110 349.083 343.816 15.601 11.116 377,533 R¢51rid¢d Cwityl Fund 20,SIg (2.703) (18.116) TOTAL FUYDS 364 633 898 377 533 A Lwrent y¢w 12 ThJJlh5 wior 12 £tbI1 Jllov¢rn¢ fuThLN iJKlu(kd in the aF#)ve a Rewur¢es Movement Unrutrlttrd 4.033.492 14,017,891 15.601 Reltritttd funth R¢wi¢*d Copitsl (2.703 {2,703) TOTAL FUNDS 4 033 492 4 020 594 ExplAAation of fund¥ Inclthd within th u1triL{ Gen¢rnl FutKI xe historK re5crvcs telatin8 to the estsblishment of the orBAni]on And subsew c4)ita) 8raM& Tr of Ilxse fuTrls 8re £151.585. These fwKls aTe Th¢ Sh Capits] fimd 15 F¥]1 is to for mantwsbip fees rettive¢l detailed in the Repjn ofTnthes. P4e21 ¢ontinued..
Now t• th¢ Fl*•¢l•l Stattme•ts- t•AtIBMd r•r tke Ymr E•dedJl Ogt•bEr 1415 I& MOVEMENf IN FIJYDS. e•lkn•td thJrinB th¢ yw ¢ryJ¢d 31 0¢th 2011 th¢ orpiwion receive41 Nl.951 ttl&ing Io Tefurbi5hm¢rf ¥Thl LkninB the yew ¢TLded 31 O¢tot¢r 2019 a rtc¢sv¢d to with witi•l fi•di•8 of fuel purnp5. the ye¥ ertdtd 31 Ik&)trkr 2025. &wts the $trICted • fijnd tran5f¢rwed to wyr5tri¢t¢d os ajl gra condition5 have Thjw brt m¢L in with ¢h¢ SORP. 17. REIAIED PARTY DISCLOSU FRC ETIUCAL STANDARD- PROVISIOhS AVAIL4BLE FOR SMALL FNIIITFS tothe tax fthiticsanda$5i5t the Of1 fu¢111 swemetlt
CcHOMul¥N HEARADH LTD {REGEllED YUMJ BEK. 2093RS) Dttsikd SltMtnt Attlvit f•rtk¢ Ye•rFAthd31 Ottober2025 31.10.25 31.10.24 INCOML E AND ENDOWMENTS IpvEstmE•t ineom¢ Depxit K¢outh inkre 1,349 1124 Charttlbie attlvltks Shop income Fu¢1 leS Craft sales SOR Commis5bJA Fuel Duty R¢lief ATM Mmb$S1O .570.176 363,283 71.591 13.124 14.755 1.529.402 371.156 66.263 11.826 11692 2.035.618 1.994,171 Other Income cwimission 122 To¢1 lrt¢tsmiAi r¢xr 1037,089 1.99&403 EXFFD1TUR Cknrit•blE •r¢ivltle¥ Wa8es P¢D$ion5 221.016 4,370 1.707.252 3.916 28,406 1005 lJ87 199.572 3,859 1.672.697 IQ.705 21,235 1.864 2,222 48 3.218 844 Motor ¢xp¢nses Light and h¢Ai Telephone Pos¢age Hndstatiw Advertisin8 Sundri¢$ Ststrtraining UMI uniforn 1355 8.240 EPOS 5ysm cos¢s Cle8nin8 307 9.39¥) 10,302 15.091 1.282 304 1218 821 14.775 1.126 $44 956 525 8,237 8,238 4317 5,078 1859 478 Re$ and tsisuran¢¢ Bank & uedit card chuys PAYll Tcntsl clJvJB¢S FD TerniiNal R¢ntsl Liccnces and 5ubscriptiot Ikpreciation- propcrty Depr¢ciaiion- quiptneni D¢pr¢CtIon- motLYvehicles 2,031,267 1.978J12 This py not fonn put Dfthr 5Wthy fbnllnriai sthkThEnts P88e 11
r•rth¢ Yur 31 OEwbw2•25 31.10.25 31.10.24 SMpp•rt t(ti Gov¢rn•rttt co 4,750 3.413 828 6574 41 037 841 753 (¢xptAdltrtyIAt•we 52) Py24