MiITLrrAIS PUBLIC REGtSTER NUMBER.. ￿13Rs Rep•rt of tht Tnmtttj axd FIN￿1￿ Sw¢Nents f•rtbe YUrE•d￿ 31 O¢tober2125 26 irn¥isStsr4 SIOn￿WaY Isle of HSI 2JF C•#tents •( tke FID%￿1￿ 5t•tewKNts rtbtYe•r Ended jl Oct•her2025 r•¥e Ch#im*A% Il¢p•rt Rep** ofike Trnte¢• 2 to 5 R¢prt Of th¢ knI¢pEnknt A Ststememt of Flu￿11] Arfiv io B•]•mte Sheet Fkny Stat¢ll￿¢ 13 14 N•t¢s ¢• th¢ FknA•tknl St•t¢•¢llts 15 to 22 Det*lied StatsmeAt of Fo••wI￿ A¢¢ivil 23 to 24 COQHOMUNN NA HFARADH LTD (REGISTEREDNUMBER: 211tsRS) Ch•irn*A's R¢p•rt f•rth¢ y￿rE￿WI*l JI O¢¢•bEr2fj25 I pk&8ed to pre￿ll my the ￿&VilIeS atNI Jthr[[￿Kc of c￿nn na Ile¥rxlh Ltd for the finx￿1￿1 year erthd 31 OctoE¢r 2025. A5 a]way8 our cOMrn￿lty 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 s￿￿1n8 the ecorwmic and social well-￿1￿$ ofour i48nd ¢0mM￿nIty. 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 I￿1. heal and h8ht1+£7.0￿)I and w5151+£7.(th ¢o*V4Tr1￿ The￿ purtiy o(f5Ct by GT05S wjfii sttbk ￿ #PWhm￿IY 15.4% c(thfinnin8 ¢tY¢ Imd￿h& kninesg is Th¢ wuli is t4JTdering brcak•cn to lllglKr oval* iwt ¢xclwJll¥ &￿eciall0￿ la Th)n￿&sh adj￿1) wc w￿￿ld 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 Zpwoxit￿dteJY I I months of Operati￿ exp￿dID￿re MJ tt5erve& The mnainMJ8 Testric*d ¢4Pital of £l&116 tr￿ferred to umestricled burdths ￿ Mot¢ nni Irtd isl•nd bwirt$8¢& OperatlonAI H¥hIl￿ts Despite 8 mo(kst dip in sal¢& overall slbT aaivity remairnd TesilienL We contiTrwd Io our good5 delivery g¢r¥i￿ and k¢pt ￿m[*ll11v¢ prions on CY￿￿)Y ¢55¢ntia15. helping ro th¢ ¢haJkr¥¢5 of physi￿ fin￿¢1?1 iwlaiion fxed by many in our remotr tommwity. Tr Ir￿[￿ in Crnft sths and commissi0rt8 shows 8wow%llR local supN)rt for oyr rok Is a hub for H￿1¥ I￿1 suvi¢¢& Stsifnuml%T5 avryrd I I during thr yw fTQrn Gov¢TNiW¢¢ Ind Th•Dks I wollld like to teu)td ow Si￿*¢ th**$ ¢0 all rn¢mi*rs of the CLMnmitt¢¢ (TN*es) for tr¢w l￿d 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{>T￿ltiOnS. We BTe x]so BT*ful ts (xr a￿1110[& Li4 fw ttKir Wor¢55i￿￿J Dnd to ¢v¢ry Customer. supplier community member who the ¢xw. Ahe omin8 year will bruJ8 opErf¥n￿lIIes and L*dlew We A&y committed to kttP￿g esseniial goods •ffoidabk, ¢xpl0T￿￿ Mryy5 to gTQT* loral *33ft k¢¢ping a strong twilion to wYathrT any firture cost wesswes . Incl￿ kn 8ti$ing from wSUP￿1¥e governmeth p)licies. The cweratiwe model c4rt1inues 10 wov¢ its valu¢ in Susthining Turni 5¢ry1￿5 that ujight ￿15¢ disaFFU. ¢om¢. C Ross f•r th¢ Yor 31 (ktober2•25 tk sta*ments orth¢ ¢knity for the ye¥ eThJed 31 Oaober 2025. The tr￿5 l¥ve the provisions of I￿oUnts in X¢OTd*￿ with th¢ Sthrthd ¥pli￿le in the UK￿ k¢publi¢ of1rds￿ (FRS 102) (¢ff¢¢tiv¢ l 2019). OWECIIVFS AIYD ACTivriiLs Objettlves *im• sknll bc... (i) the Teliefof thox in nccd by r¢¥rnof 4gr. i114￿th di*bitsty. firA￿l￿ Iwdthip or othef dis*lvwW physi￿ ￿ti41 I￿1*10￿) by:" thmuBh the M￿ageMent arbj running of a k￿1 sk¥wgJMlg￿jds delivw xrvic¢' phy$i¢d social I1￿1￿al￿4 dIS￿lIty Wthiy. (ill the of La)M￿tinity thveio• {1￿1￿ 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 rel*ion to thE awliution or th Taxe5 Aol& Applitatioll of prnfltt sIMiI decidE frnTn b]nr ￿ limB:. (il fwstjy, to & r¢seTh¢ forth¢ I￿14*¥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 p￿￿5¢5 and in •(qthLZ Ivithts Rukskn a memberTwhidL is itsclf • thtyi. ACHIEVEM￿ AND PERFORMANCE Cb*rltable *ttfvltle¥ FINANCIAL REVIEW Re¥ervtt pul assets held by the tharity at tt¥y¢4Tk ¢4)M[￿ of the inco¥Ding T¢￿v￿r*S *ppl$￿tion of ob5crvc the athd principks ￿the Chrilies SORP. . make jwJ8¢ments and ¢*irn8tcs reasonable and ￿. company will continu¢ in bus￿¢ the fwwKial p￿11]0￿ of tht charitable and to CDable Ib¢m to ¢nsur¢ that tk fuwKiNI a•tett*thts comply with the Cr￿0[￿lIve atwj COMM￿lty Brn¢fii knietirs Act 2014. TF*y we al￿ re$[￿￿￿1bk for 5afcgu*din8 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 I￿51¢e5 ore aware.. Iherc i¥ DO 1¢kv￿1 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¢ iw*r¢ ofthii inforni•yon. AUDITORS The iuditor¥. Mam Judd tiordon Ltd. will be rtrw(trinmwnt •t thfr forthcomini Anmwl (kn*rnt 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 sta*ments. i￿l￿di￿ a of signifK￿1t p)lIci￿ Tr 6n*nctal le￿ting th* h¥ b¢¢n w]ied in their is *icable law Unrted Kry¢knn st￿￿]￿1 (Uni*d Kin8thJm Generally Accemwj AcLThnting Pr*aicck Reprttiw Sthodard 102 Tr Financial RqKY¢ing Sthndwd oppli¢•bk UK •md Rybli¢ of Ir¢W. In ow opitwn the fu￿1115￿1¢1ntytt*. . give a and fair view of the Jt* of the Lyjmprn￿ affaiTh ￿ # 31 (ktobx 2025 and of its ￿¢0￿1￿8 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 Atcep*d 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 Ch*itiM A¢o)ur (Scotland) R¢8uI?tion5 2￿6. B￿11 for •p5DIo W¢ ¢oftduc¢¢d ow styjit with ItNer￿1￿ StaTrlard% Auditi￿ (UK) (ISAS (UK)) 8tqJli¢•bl¢ IAW. Our r¢s￿)￿51b1lJtles ￿der thos¢ 5thnduth 4&scnlKd in th¢ Audi￿, rwsil*Jilits for the a￿111 of the rth$n¢1￿ swements sectioll of our ryort. We Ixe ]Thle￿ of the ￿￿1t￿k COMp￿Y in pr¢orJw with the ethical requir￿eThts are rcl¢v8nl lo ow •Mlit of th¢ sw¢ments iti th¢ UL I￿]uding the FRC'S Ethical stWthr￿ and th¢ wvisiow I￿11&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 I￿allIng the fInarKi￿ sth*trKnt4 h•v¢*>jnCl*￿thrt the ug¢ of bASiS of th¢ pw*rntion of th¢ fJo1ti¢id $tsteme￿S is aFIXOIThtr. thal indiYidu8Lty or ¢olkctively. may wl si￿lf￿¥￿t doubt on thr ¢h*it•bl¢ ¢iMllpanys 8biliry w Cont￿ os a 80ing sections of this re￿1. Othtr inftin**tl• explKitty staled in our th* Tr)t¢XPftS5 ofassww tiKKkniotitl*MxL fjbt8ir￿d in the Th￿11t or (then￿.3¢ to k m*ri41ty Tlli5thJ. Jf we ￿dEntify mthiiai itKortsisleThcies or financial slaiemenls themselv¢& If. bwd TAYxk have coocllldE thal theK 15 a m8t¢riDi iislztcmcntof this otrrflnf0rn￿IOffj ￿ 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 re￿rt in tt5pe¢t of the following wlry¢ thB lThwriiies ISthl1*￿ Re￿I￿tIonS 2006 Tequir¢5 W to rep)rt th you if, irj 0￿01￿[￿￿.. 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 fu￿￿la) $tstements and for bel￿ s￿L8r￿d that tw a true aThl fair vicw, and for suth control &% the tw5t￿5 dthrnirr 15 TK&f55ary ￿ ¢nNbk th¢ E¥Epwal¥m of 5ta*meTts (￿¢ from mi$51#em•iL whether due to frawj orewror. uJThtiftue A% a Koin8 concen4 diyclosin& as applitable. th￿terS reiattd to ¢1)t￿n 8ftd usirtg the BoiTh8 concern b&%1$ of uni¢s5 thc tnJSict5 ¢ithu int¢nd ts) Iwumlxc the dwi¢thk c4mp￿Y Itasc 0￿ratIon¥ or hav¢ TK) realisticRl*mativE b￿t0 doso. Rep•rt •¢th¢ luthpdent t• the True￿ •f Lt4 We h&ve been app)ufftd 95 ouditor5 Utth Se(*1￿41{1X¢) ofthc Chvittt *LdTnts*¢ ltt¥etheLt {Sc4t1￿￿ 2￿5 T¢￿rt in $¢ford*Jc£ 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 I￿ludeS ¢Ordan￿ with ISA5 (UK} will ￿waYS d#¢a & m*rial mi$5ta*mem whetl Ét ¢Xi5ts. M155tstr￿ ￿lse from fraud or ¢ttor 8nd 8re consi¢knd o￿tell￿ if. irwjivithmlly or in the 888te8rt tIKy reB￿ab]Y b¢ exp¢¢ted k) We oitiin¢d M unthra8tidi08 of the kgal •nd reBulaW fr•m¢Wo￿5 8r¢ ￿P1￿￿bk ethity and d¢terniin¢d the most Significant arc thr Li¢M¢in8 {S¢th1o￿f) Act 2(K15 2￿j those ￿Vering thE sple of fi]cl flatrLmablc liwids. FUrt1*m￿l< those reJ&iog lo empknyment m*tus ¥nd t1￿ T¢￿1￿¥ the of the fuJ8ft¢i81 #alemuLts: that is FL8101 Charili¢sSORTr4nd the Co•iv¢ ￿COMMUnIty Benefrt s￿1¢11¢5 Acl 2014.. A5 part of our *Klit t¢Nm d13Ll￿51¢j1￿ ithmir￿A if any pmlNr wra m(rt swible ￿ missialemEAt. A list of the known ￿lthd psrties compi]a Ak*ng with an ¢xped4KJN oftrxthsa￿L0As Ethegn them. We then ftayd atL¢J regulalioDS lthntir￿ ahTrve. We ujyroborakd ow er4uirics of t1¥￿ ¢h•Tged with 8overnance by • ttview of th Iwd mfLUtes to a r¢vi¢w da* a T¢V1￿ of in tr ye41 for 8ny ¢Vidc￿e of Ic6al ot ie8ulaw imys. Our Consi￿ * plwxitil (ttrob)r&ed aThl oo furthrr re8uLqthry issues ￿Te Th)te jourMi ¢thri¢$ thJo4l¥Jyt tr ye8r inio our audil apwowlL A r¢vivv yr4roFbank swemeThts wa5 Giv¢n the $rLe of the emity, Sevegati(￿ of dvtKS 15 ]imi*4 so ￿ th5iwd our audit wo¢4Jures w itkntify ts) ¢ap•bilities to identify or re¢ogThi5¢ Mn.wrDpljw￿ with 18ws re8ulaiions concluded that the overall risk Trt8 OF fraud and mi55tat¢mcnt w*$ low ¢ht vApeiierKe of the roxlit team ￿l&l￿d sufficienl *)d Lo yiali5ts wcrc required. An 4)ryoWL￿e level of rn*¢Ti￿ty 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 de￿nIEd aiw)Yc that TEsult wjavoidablc risk that some ma*ri41 QLi$stste8￿ftts in the fuwllcial 5t*rll¢nts may d¢¢￿￿ ev￿ tlbJJ8h tht Audit is Fwperty pJaDnEd a rformed ITr accordarhcc with Int¢(u*iithl Styttd¥ts on {UK). ThE rnwvcd N)ll-W]npliaDce with law5 ffjd Tc8u14ti0ns 1$ from the events 8Tr1 fllwKia] in firffj¢A81 less I￿tlY thE a￿lIOT 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 Ch￿ed with 8ovcrn&Jce af thc eniity 8nd Illanag￿. A hJTth¢r d¢5rriMion of our rtJJNmsibiltties for the a￿11¢ of the $tskr￿ts is located on thE RcFX)rtti￿ cou￿￿1.$ website at wITrw.froo￿￿1uudIt￿xcSrth$Ib1[1tr& Thi5 thscriptbjn fo￿5 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&l￿re Aeto¥llt) rorthe YeAr Emded 31 Ottober 2025 31.1￿25 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 t￿￿￿11110￿ 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 a￿A 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[￿¢Stric*d fw R¢strith¢d fi 377.533 360.169 377 533 subject io the small L¥>mP￿leS wime.. C[￿CHomUYN NA HEARADH LTD (REGISTERED NUNIBER: IOOJRSI B•l•i¢t Sbeet- ttrntlnu•d JI 202q Th¢ fin￿¢111 4pproved by the 110￿d of Tntyi¢e• authO￿d for is•u¢ on 16 Jun¢ 2026 Dnd were $18ned on bEhalf by.. D E M•thld. S¢¢r¢l G Ems&n. Try¥t - Chttsi The note• f￿rn p•n of th¢¢¢ fir4rKi•l P40¢ 12 CIKHOMUNTh NA HEARADH LIT) (REGISTERED YUMBFIL. 211•3RS) Fl•w St*tmeDt for th¢ YtthrE￿d 31 O¢lobtr2025 31.11125 31.10.24 Cull Ilowg fr•Th •¢thftl Cash 8¢n¢ra*d from owrtion5 Net cash wovithdbytTeratin8 activiiie5 Cajh (lows fr•Th INv¢¥tiry ￿ti¥ll1 PllrCh￿ Df fjxcd a55et invesltncnts Inwe5t received (42) (42) Nei ¢ash wovithd by investi08 ￿1Vill¢S CAJI tlowg fm ll**bc1￿ tttfvbl¢• )an repayments in year 209 Nei c&%h th%*J iti fm8ncin8 athivii Ch*n8t IA tash equI￿le￿ts i• the r¢p•rtillg PEriod C49h •nd ¢*sh ¢gMiviltnts •t ¢ht beginning of the TtportlA8 p¢ri•d 45.363 30.351 160.374 •nd ¢•¥h ¢quivakn¢¥ •t ewd of Ihe rnp•rtlng perlod Past 13 Nottj ts the C*Jh Fl•w St•ttmeAt f•rthe YMr FAthd 31 O¢¢•b¢r 1•23 RECONCILIATIOIY OF IYETILVEI¥DrruRKyiNCOMETO NET CASH FLOW FROM OPERATINC ACTIVITIES 31.10.25 31.10.24 N¢1 l¢xp¢•dh¥r¢yIMe•mt for tht Yeportknz per th¢ Statemeol •f Fla￿¢111 A¢hvitK¥ Adjwstm¢•¢• for: 152) 13.650 14.413 (1,3491 (4.525) 1)3J231 15,794 2.124) 16,338) 6.871 lrtt¢wtst r¢¢¢ived {In¢r¢4s¢ytk¢rtas¢ in thb N¢t ¢•¥h prowld¢d ty optrAtI• ANALYSIS oFcH￿YG￿ IN NETFiJYDS At 1.11.24 Cath tkn¥ AI 31.10.25 Cashat bsnk in h￿d Debt Dci*s failinB within l ye 175 175 T•lal 183557 P4¢ 14 COiHOMUNN NA HEARADH LTD{REGisfERED NIWJ ER: 20•31L8} for the Ye•rF￿ded JI (Ittobtr 2025 ACCOUNTINC POUCIES BAIII olpreplrlng tbe fm*ntid it*temeBts The fJnRTKial of charitsble c4JrnPary. T**ich is a public bEnefJt ertity undEr FRS 101 have bEcn prepared in accorthce with the Chwiiie$ SORP IFRS l02)'At£4)￿lm$ and Re￿nIng by Chariti￿. Statemeni of Recornmended Pra￿l¢e appIl￿bk to ¢han"iie5 ￿epa￿￿ their aCC¢￿n(S in I¢￿rdEn￿ with the FIn￿¢1￿1 R¢portin8 Standard 4yli¢4bk io th¢ UK and R¢publir Ir¢1*￿ IFRS 102) (effx*ive l J)nuwy 20191,. Financia] Rewrting SlaDdaTd I02 Tr Fuw4ial lleF4xti￿ Sthnd&rd vgpiicabk in the UK and Re￿]bliC of I￿1￿Mr and th¢ Cww*iv¢ Bry¢fii soci*1￿ A¥1 2014. Thr sty*m¢nts h8v¢ iw) valu Golmg Cott¢¢rn The CTharity is corrn t￿111￿ m*rAI siKnifLcanl thlubtover its ability lo Crifir•l itv)ullliut **d key ¥•Mrf¢¥ gf ¢¥tiw￿li•N •A¢¢rt*iwty Fixed z&set nei ErfM)k VBlue and d￿￿E£l&tIOn dwges aTE the ar￿ of thE arclwnts which Ate aff¢r￿d by Si￿1r1¢ant judgemcms And ¢slim*s. Thc th￿s￿$ ¢x¢r¢I￿ judwo¢nt in ¢￿tr￿1Th1n8 iK*th 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 i￿Ome is reco8nised in the Stalen￿ll ofFitwKia] Athivitiesonce the charily h&8 entitlemeni ￿ the it is PTobabJethatthe income will be rett1ved￿j the can be mea5Utd reliabty. Kxwditurt Liabilitie5 air rcco8ni5ed Ls thue IEgai Dr cOns￿ve obli¥*tiort t￿MI￿lti8 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. Ex￿ndituT¢ i5 *￿Wit￿ for on b&%is Bnd hBs en ¢Iss$if￿d wi&r head￿8¥ that 888re8* all ￿l￿d ¢*wy. WI￿re c4)w c4nnoi be directly attribwed to particular hcadu¥s tky 14ve been allocated w athiviii¢5 on a t*Si5 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 e*imatd ¢ompored to ¢h¢ in profit cff h)ss ￿lesS the is (￿led * a Tevaiwd the inpirment 1055 is * rev1h￿tOn Stoek• Stocks arc Ydlu¢d¥t th¢ kbiv of rn5t r¢ali5thk th*4ilowwtt foriknkt¢ $low movin8 items. T•x•¢lon The charity is exempt fmm ctypor*m tax on its ￿l¥tIles. iiecogniiion as a chrity for ￿ pwpJse5 W45 [￿1¥￿ from HMRC Thith ¢ff¢¢t fr£￿ 5 May 2015. in lin¢ with l of Sd*dul¢ 6 FtiwK¢ A¢t 2010. Con￿U¢￿.. rth¢ Ymr Fad¢d 31 Ot*r2•25 ACCOUiYTING YOUCIES. mt*•¢d T•Mtio The charity is Tegis*red forVAT: t}￿10￿¢ Ick￿￿tI*M5 in tk •rt¥ 12 L¥YDbill¢d psilioh is Is folk>ws'. Net movtmcni ID fund5 Trnnsfers At At 31.10.25 Uorejtrleted G¢JKrnl fi￿d Shale Capital 315366 15.fljl 18,110 349.083 343.816 15.601 11.116 377,533 R¢51rid¢d Cwityl Fund 20,SIg (2.703) (18.116) TOTAL FUYDS 364 633 ￿898 377 533 A Lwrent y¢w 12 ThJJlh5 wior 12 £t￿bI￿1 Jllov¢rn¢￿ fuThLN iJKlu(kd in the aF#)ve a Rewur¢es Movement Unrutrlttrd 4.033.492 14,017,891 15.601 Reltritttd funth R¢wi¢*d Copitsl (2.703 {2,703) TOTAL FUNDS 4 033 492 4 020 594 ExplAAation of fund¥ Inclthd within th u1￿￿triL￿{ Gen¢rnl FutKI xe historK re5crvcs telatin8 to the estsblishment of the orBAni￿]on And subsew c4)ita) 8raM& Tr of Ilxse fuTrls 8re £151.585. These fwKls aTe Th¢ Sh￿￿ Capits] fimd 15 F￿￿¥]￿1 is to for mantwsbip fees rettive¢l detailed in the Repjn ofTnthes. P4e21 ¢ontinued.. Now t• th¢ Fl**•¢l•l Stattme•ts- t•AtIBMd r•r tke Ymr E•dedJl Ogt•bEr 1415 I& MOVEMENf IN FIJYDS. e•*lkn•td thJrinB th¢ yw ¢ryJ¢d 31 0¢th 2011 th¢ orpiwion receive41 Nl.951 ttl&ing Io Tefurbi5hm¢rf ¥Thl LkninB the yew ¢TLded 31 O¢tot¢r 2019 a rtc¢sv¢d to with witi•l fi•di•8 of fuel purnp5. the ye¥ ertdtd 31 Ik&)trkr 2025. &wts ￿ the ￿$trICted • fijnd tran5f¢rwed to wyr5tri¢t¢d os ajl gra￿ condition5 have Thjw b￿rt m¢L in with ¢h¢ SORP. 17. REIAIED PARTY DISCLOSU FRC ETIUCAL STANDARD- PROVISIOhS AVAIL4BLE FOR SMALL FNIIITFS tothe tax fthiticsanda$5i5t ￿the Of1￿ fu￿￿¢111 swemetlt C￿cHOMul¥N HEARADH LTD {REG￿EllED YUMJ BEK. 2093RS) Dttsikd Sl*tMtnt Attlvit f•rtk¢ Ye•rFAthd31 Ottober2025 31.10.25 31.10.24 INCOML E AND ENDOWMENTS IpvEstmE•t ineom¢ Depxit K¢outh inkre 1,349 1124 Charttlbie attlvltks Shop income Fu¢1 ￿leS Craft sales SOR Commis5bJA Fuel Duty R¢lief ATM ￿Mmb$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 EXFF￿D1TUR￿ 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 5ys*m cos¢s Cle8nin8 307 9.39¥) 10,302 15.091 1.282 304 1218 821 14.775 1.126 $44 956 525 8,237 8,238 4317 5,078 1859 ￿478 R￿e$ and tsisuran¢¢ Bank & uedit card chuys PAY￿ll￿ Tcntsl clJvJB¢S FD TerniiNal R¢ntsl Liccnces and 5ubscriptiot Ikpreciation- propcrty Depr¢ciaiion- quiptneni D¢pr¢C￿tIon- 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 (¢xptAdlt*rtyIAt•we 52) Py24