REGISTERED COMP￿￿￿ Ntlj IBER: SC491983 (Scottsnd)
REGISTERED CItARITY NLTrIBLR: SCO45972
R¢port of the Tru8tees and
niudlt¢d Flllan¢ial Ststemtnts For The Year Ended 30 November 2025
for
The I￿88￿M0￿th Communlty
Development Trust
The Long Parillership
4 North Guildry Street
Elgin
Moray
IV30 IJR

The Lossiemouth Communfity
Developmellt Trnst
Contents of the FinanciAI Ststements
For The YeAr Ended 30 November 2025
Page
Report of the Trustees
I to 5
Indepettdent Examin¢r'$ Report
Statrment of Ffnoll¢iAI Attlvlties
Balance Sheet
8 to 9
ote4 to the Flnamelll Sts¢em¢nts
10 to 16
Detalled Ststement of Finandal Actlvltleg
17 to 18

The ￿ls1¢moUth Community
D¢velopmen¢ Trnst
Report of the Tru$teeq
For The Year Ended 30 November 2025
The tru8tces who ar¢ also d]r￿torS of the Clwity for th¢ purposes of the Compatjies Aci 2006, prewit their retrf)rt witb
the financial statements of the charity foI the year end¢d 30 Noyernber 2025. The trustceE have adopted the provisions
of Accounting and Reporting by Cbarities.. Statement of Rewmmended Practice app]ic8ble to charities prewing their
accounts in accordance with the Financial ReFOrting Standard applicable in tbe UK and Republic of Ireland (FRS 102)
(effective l January 2019).
OWECTIVES AY4D ACTIVTfiES
ObJeetli'e* ind #im8
The TnL8t obi¢¢tives are..
(l) The &dvan¢emellt of community devtlopmeDL including advoncement of rural ￿generatiOn, bth such that the Trust
shall do fo followAng principles of SUSthiDabl¢ development.
(2) Th¢ enha]Kerneni of recrealional facilities, or the organisation of re¢re4tional activitie4 with the objcGt of iry>roving
the ¢onditioDS of life for the persons for whom the facilities or activilies are prinwily intended.
(3) The advancement of cxiizenship.
(4) The advancement of environmentsl protection or improvemeni.
(5) The relief and prevention of poverty.
(6) The relief of unemploym¢ot.
Page I

The Lo$siemouth Community
X)evelopment Trn8t
Report of the Trustees
For Th¢ Year Ended 30 November 2025
ACHIEVLMENTS AliD PERFORMANCE
As acting Chair, it is rny pleasure to prescnt the Chair's Rewrt for the IA)&%iemouth Commwty Development Tr￿1
(LCDD for the fitwicial ye￿r ending 30th November 2025. This year w&$ charactcrized by significant ttaT]sitioJ4
strategic re-focus8iti8. 8T￿ conlinued dedicalion io cojnmutiity-led enhancement projects.
Governanee and Board Updates
The Board ¢xp¢xienced several changes during thi$ yw. We thank Fiona Conti for ber dedicated seNice and
leadership over 3 years &s Tn]stee and Chair, following her resigDation in September 2025. We also thank Lte Marsball
who seryed as ttvst¢¢ aod treasur￿ befott his resi¥tiation in September 2025.
We were very pleased to welcome Kevin Stocks a co.opted twstee in Julle alld Ally Carle. who joined in November
as our new Tn￿lee and Treasurer.
At the end of Nov¢th 2025, the office beaTttS were:
' Vice Chaii alld Actillg Chair- Paul Bowden
' Treasurer- Ally Carle
' Secretary. Peter Br#8h
Trustee5 were Gisela Joss. lain Wilkins0￿ Kevill Stocks, Chris S&und￿ll, Ally Carle.
F]naDel￿ Overview
Like mauy in the tbird sector, Lo&siemouth Cornmunity Development TntsL continued to navigate a difficult and
uncertaiD fi￿dIThg lalldwape. We are very g￿tfi￿ for th¢ fiu]ding and swport provided by HIF over the past four yws.
but this funding will end in Marcb 2026. The Tnts¢ its ￿tively seeknn8 alten]ativ¢ and more diverse funding sour¢es to
ure a sustainable futyre.
We were successful in n&grly doubling fimdg from community events, room hir¢ and donations. we WAdening o
reach to corporate ernplows 8nd other TnTsts alld Foundati¢)ns.
We are pro8ressing incorne geJ)¢raiing SChe￿Les. This r¢mains all importaui priority to ensure the long-tern
sus¢ainability of the Tr￿st and our work.
We have fllmncial reserves approximately equal to four llK)ntlk8 of operatiot)al costs.
The Tr￿t successfully transiiioned to QuickBooks to in]pn)ve fmallcial r¢portin8 and tr￿SparencY.
Project HlghM8bts
OUT project porrfolio continues to address locat infr&structur¢. economy. and well-being..
West Beaeh Cthr Park (IVBCP)
This has becn a top priority following sigDificant feedback and support from the community. The has led the
community respon￿ to f￿d a solution to kcep the ¢ar park open aDd lljaintained for the community alld visitOTS.
From the begtnning, we brought stakeholders together, orgallising and Cha￿ng regular meetings. We continue to Taise
aworencss locally and nationally through pre&5 and Jnedia pres￿(¢. posters and bats1￿￿, and online social media aJKI
w¢b content. In the summer, we held a series of action da￿ in the Car park and hos￿ au online survey to engage with
the ￿1￿Munity. We raised over £30,000 from fulldiDg aDd donations. £5000 was spent on commissiotiing
ground-penetraiin8 radar survey to understand the repair requirements. a filltber £20,000 will be used for a feasi1)ility
study to assess repair, co&stal protection requiremeD¢s, and ￿￿IllieDat)¢e llee￿ tt> secure the of the car park and
access to the beach. the study wtll also look at pot¢ntial new Community facilities
The Bll9 Trll&l
The TnL%t was asked to be caretak¢rs of monies from the Lossiemouth Bus TTh￿1 and to eDsur¢ that it was put to g(x)d
8¢ within the Community. This y¢ar saw the succG8sfid distTibution of £25,000 vf funds ￿ 15 local orgaJ]isations.
Park and Plav Parks
We commissioned a feasibility study and business case from CM Iksign for a major upgtade of Station Park with 8
view to pursillg a Comrnunity Asset Trdnsfer. Inwroving Station Park rett￿l￿s an ambition but were unable to find a
fujth in the current climate, and this projeci is now ¢)n hold.
Page 2

The IA>ssiemouth CommuDity
Development Trust
Report of the Trustees
For The Year Ended 30 November 2025
We w0￿d collaboratively with the Commurtity Council and Morny Council to support a tender for a r£w play park at
Commerce Street. expected in 2026.
' Conununity Tourism
The Visitor InfonDatiOD Centre IVIC) enjoyed a su¢¢e$s￿l summer se&son, welcoming over 400 visitor5 and supwrted
by a dedi¢aied tea￿ of volunieer& Th¥ board reeognises the work of Janet Wilkinson and Donna McLean in running the
visitor informatioll centre.
Community Growlll£
Providing a eon]mullal food growlng S￿ce has long been a desiTe from the cornmunAty. Successful funding applicalioJ]s
allowed the fornydtion of the Lossie Growers in 2025, b)In8in8 keell gard¢n¢rs of all back8routtds and experience
together. We support this group tlllxiugb ho￿tillg polling sessioL% trips to other gardens and provision of Ma￿la]S. The
group is workn8 towards secwing ¢ommun81 a]lotmellt space. The fitst st¢p will be the provision of COn￿unity hert)
planter5 in JatDes Square.
ReDewable8
We suGce&sfully gaiDed funding from the Scottish Government's Comrnunity and Renewable Energy schen￿ (CARES)
to carry out 5tydies to assess the feasibilily of a CommL￿11Y-led and o￿led Solar PV energy scheme Renewable
enew schemes are a key source of iticorn¢ for many community tr￿sts.
Beaclk Wheelchair
The East Beach ￿bec1¢hair setvice w2s launched in the Spritig of 2025 to provide a¢￿SIble coastal experienc￿.
Volunteerhosts were trained, robusi processe¥ and risk assessments d¢v¢loped.
' Local Place Plan
The Trust the lead organisatioti for & to$slen￿Uth L(Kal Place Plan. a community-le41 pian that allow.s
conjmunity bodies to actively plau for their future. Worknng aiollgside Lossiemouth Cornmunity Council and
Lo&siemouth Busine￿ A5S0Ci&lion this plan will help shape the lon8-teTm vision for our tov￿ rooted in community
priorities. alld can often urdock imFx)rtaul Projects. The Bo&rd would h'ke io thank Alison Read for ber considerable
effort and eommitrnent to this project.
Ctsmmunlty En8*¥emtDt
In addition to thc activities mentioned above, we hosted several communily events during the year io rdi6e awarene&s
and raise funds, such as quizzes attd tslks. The Board thath trus¢¢¢ Gisela Jo&s for her leadership ID community
ndraising.
In July, wc had a stall at the RAF FIiends and Family Day, which brought it] a new trnste¢. In SeptemEtr. we hosted a
open event at Marine Park pavilion to showcase our projects, panicularly West Beach ¢&r paTk. This event resulted
in Iwo trustees. We also supported the relauncb of the Lo85ie L￿al magozitte, which was well.received by the
CODmLUllity.
In addition. we contitiue to support OUT affiliated groups..
tai¢h of Moray Active TThvel Route: the renewed vigour is n￿kIng progre￿. we support where ￿ can.
Lossiemouth Skatepark Initiative: the Trust bas provided &upport with the lease and ffijndraising.
Lossiernouth Men's Shed.. LMS has developed illto a strong and independent 0r8anisat1o￿ Unfortwhately* iniiiai plan
to MDrk alongside LMS at the playing fields did not llMterialis¢. but we continue kn wpport them through meeting r(x)Ixi
space and we wfftsh them every ¢ontillued succe&s.
External Partser•hip$ and Acknowledgemen¢¥
During tbis period, we decpened our engagement with local grow￿ and forged stronger tie8 with organi￿tiOnS tbat play
a vital role in our towry). We are proud io ha&r built clos¢r relatiOJL8hips RAF Lo&giemouth alld look forward to
eofflinuins this partnership.
Page 3

The L0s5iemouth Community
Development Trust
Report of the Trustees
For The Year Ended 30 November 2025
I would like io extend my sincere thaTJks to HighlaTLds and Isi&yLs Entetyrise for their supw)rt and guidan¢e througb a
difficuli time for the third sector. Our thanks 814) go to Lossicmouth Community Council and LDssiemouth Business
Association for their consis*nt support and willingness to work together on shared goals.
We are equally app[￿latIVe of the continued advice al￿ en¢ouragement frorn DTAS and TSI Moray, both of whi¢h
p]ay¢d an imp()rtani pan in kne]ping us navigat¢ this y¢ar. We a]80 continue to benefit from ¢lose relationships with ow
local wury¢illors and Moray Council particularly Community Li8i50n officer, Rknna M¢Nieoll, who worked
closely with our officers.
Cont]wion
It is our view that as public fi￿d$ for community orgaw5aiioDS become increasingly scA￿e, the need for eoll]munity
oryani5ations including the Tn¥st becomes ever gr¢al¢r. Our focus is kn deliver for tILe community aTLd to do so we
cd to build sustainable, diverse in¢ome SOU￿¢5 which in the short terni has required us to prioritise projects. Bul o
core mission remains to work for th¢ Co￿￿￿[UtY ¢0 make Lossiemouth a bet￿ place to liv¢, work and vi5iL aad we
ill ¢￿IcavOUr to continue to do this.
And always, we are keen to hear from the Community in te5pect of thtngs they would lik¢ io see bapp¢ning in
Los5iemouth 80 we can adopt the right projects or suppori initiatives througb other con)munity group$.
I v40uld like to thank all Board Members, volunteers and members for their work and itivolv¢ment iti T￿$t a¢tivities.
Your energy and vision cootirtue to iDspir¢ ev¢rything we do.
I would like to say a special thank you to our Development Officer4 Alison Read and Ka* Armitag¢. TIKY are the
heart and engit)e room of the Tnjst and showed alDaZi￿ corAmitm¢nt and dedication in a ehallellging year.
Thank you!
FIP4LNCIAL REVtv.w
It 1$ the policy of the chariry to maintsin unrestrictcd fi￿d$, which aTe the free rc5erv¢& of the Ch￿lty, at a level wbich
eoveT5 unrestricted expendi￿re and provides ￿fficient fuDd8 to cover llMnage￿e￿( athllinistration and support cosls
for the period of four months
The level of unTe8tricted fijnds held ai the year end wa5 £45,530 of which £8,559 WBS represented by fixed assets
lea1￿g £36,971 of liquid fijtjds ￿ be used for the general ruotjing of the charity.
Restricted fiujds aTe fimds which are to be used in accordance with the specific re5triction5 irnposed by donors which
have been rdised by the charity for specifie purposc. The level of restiicted fi￿dS held at the year end w&s £1 1,549
(2024- £30,392)
The charity has the power to invest sury)Iu8 funds as it believes appropriate within thc tern]s of the constituts'o
The Irustees have assessed the rrtaior risks to which the cl)arity is exp(￿ and are satisfied that system8 are in place to
mitigate exposure to the major risks.
STRUCTURE, GOVERNANCE AND MALYAGEMEPIT
Governlng document
The cijarity is Controlled by its governing document, a d¢¢d of kn]8t. and coLfflithtes a limited coll¥)any, limited by
iaranlee, as defined by the Companies Act 2006.
REFERENCE AE¥D ADMtNISTRATIVE DFTAILS
Registered Cotnpllny number
SC491983 {Scotland)
Regl*tered Charity number
SC045972
Page 4

The Los5iemoutb CommuDIty
Development Trust
Report of the Tru$tee5
For The Year Ended 30 November 2025
Re8fister¢d office
8a Pitgaveny Street
Lossiemouth
Mosay
IV316NS
Tr￿St¢
Mr PR Bowden
Mr P M Brash
Mr5 F M Conti (Tesigned 9.9.25)
Mrs G L Joss
Mr R I Wi]kinson
Mr L R Marshall (resigned 9.9.25)
Mr C J Saunderson {tesi8tted 30.3.26J
Ms A Carle (appointed 24.1 1.25)
MrK W Stocks (appointed 23.6.25)
M8 L J Sutherland lappoinied 27.1.26)
IDdepeDdent Kxanthier
Alan Long FCA
The Long Partnership
4 North Guildry Street
Elgin
Morny
IV30 IJR
BAnkers
Bank of Scotland
60CI Gorgje Road
Edinburgh
EHII 3XP
Approved by order of the board of ttustees on 17 August 2026. alld signed on its I￿al[ by..
P R Bowden- TnT$tee
Page 5

IDdependent EyAmlner's Report to the Trustee8 of
The Lossien)oMtb Community
Development Thist
I report on the accowts fi>r the year ended 30 liovember 2025 set oul oll pages seven ￿ sAxteetL
Rejpeedve responslbllfitle$ of trustees and examlner
The chariws tntstees are responsible for the preparation of the a¢cOu[￿ ID accordance WAth the terrns of the Charilies
and Trnstee Inve$tmellt (S¢otland) Act 2005 and the Charities Ac¢oullts (Scotland) RegulatiOJL$ 2000 4rAeryded). The
charitys trustees collsider that the audil requiremeDt of Regulation 10(I)(a} to (¢) of the Accounts R¢gulations does not
apply. It is my rcsponsibili¢y to examine ihe accounts required under Seclion 44(1)(c) of the Act and to slate whether
particular matters have come to niy attentio
Bis18 of the kndepeDdent t3*miner'9 report
My examination Ivas Carried out in ￿cOrdanCe with Regulation I l of the Charities AccoLmts (Scotland) Regulations
2006. An examination includes a review of the accounting rttords kept by the charity aud a cornparison of the a¢¢ounts
presentrd with those records. Il also includes consideration of any unusual items or disclosur￿ in the ￿￿unts, aJMJ
seeking explanatior6 from you as tws*es concerning any such matters. The procedures undertaken do not provide all
the evidence that wou]d be Tequired in an audit, and consequently I do not express an audit opinion on th¢ view given
by the accounts.
llldependent exam5ner'$ gtatsment
In CQDnxtion with my exalnlnatso￿ no matter has come tt) my attention:
(l) which gives me reasonable ¢ause to b¢li¢v¢ th4( in Any material respecL th¢ requirenlents
to kew accounting records in a¢¢oTdaDC¢ Thith Section 44(1){a) of the 2005 Aci and Regulation 4 of the 2006
Accounts Regulations. and
to prepare accounts which accord witb the a¢￿UntIng records and w ¢omply with Re￿lation 8 of the 21x16
knounts Regulations
have noi been met. or
(2) to which, in my opinion, attenti£￿ should be drawn in order to et)able a proper widerstanding of the aGLountt* to be
reaLhcd.
Alan tDng FCA
The lJJstittLte of Chartered A¢wun¢4nts in EDgland and Wales
The IA)ng Partnership
4 Nortb Guildry Street
Elgin
Morny
30 IJR
Date- 17 Augwt 2026.
Page 6

The Lossiemouth Commurrity
Development I'rust
Sla¢ement of Finxnei#A Activities
For The Year Ended 30 Iyovember 2025
30.11.25
Total
fimds
30.11.24
Total
funds
Unrestricted R¢stri¢ted
funds
Notes
INCOME AliD ENDOWMENfs FROM
Donations and legacies
6,338
62,860
69.198
76,131
Othcr trading activitie$
Investment income
10,720
60
445
11,165
60
6,088
Total
82,219
EXPEINDTThIiE OI
Charit•ble a¢thldes
Scottish Community Proje¢ts
General
DTAS Confetrnce
Community Garde
5.371
79.459
84.830
54,808
97
469
512
1.425
609
1.894
I'otAI
81
54,808
L¥ET INCOMEI(EXPEF4DITb]iE)
Transfers between funds
(18,091)
(6,910)
27,411
10
751
Net movement In
11,932
118.8421
{6,910)
27,411
RECOI%CILIATION OF FbY*'DS
Total fLU)ds brought fonv8rd
33J97
30,392
63,989
36,578
TOTAL FUNDS CARRIED FORWARD
45,529
The notes fonn part of these financial stai¢ments
Pagc 7

The Lossiemoutb Community
Developmellt'frvst
Bthnce Sheel
30 Iyovember 2025
30.11.25
Tolal
fimds
30.11.24
Totsl
fimds
Unrestricted Restricted
fi￿d
fimds
Notes
FIXED ASSETS
Tangible assets
8559
8.559
11,020
CURRENT ASSETS
Debiors
Cash at bank and in hand
3.390
3,390
2.953
52,714
39,119
11.549
50,668
55,667
CREDITORS
Amount5 falling due within one year
(2,148)
12.148)
(2,698)
NET CURRELYT ASSETS
TOTAL ￿￿ETs LLSS CL.RREYT
LIABILITIES
45.530
11.549
57,079
63,989
,IET ASSETS
Fuf*DS
Unr&stricted funds
R¢stricted fi￿d$
10
45,530
33,597
TOTAL FUYDS
The charirable compally is ¢ntiil¢d to exemption from audii under Section 477 of the Companies Act 2006 for the ytar
ended 30 Noventher 2025.
The members have not required the company to obtain an audit of its financial ststements for the year efyled
30 Novend)er 2025 in accordance with Sextson 476 of thc Conipanies Act 2000.
The In]stees acknowledge their responsibijitits for
(a)
¢n5uring that th¢ ¢haritable CCpll4)any keeps accounting ￿cordS tbat comply with Sections 386 and 387 of tbe
Companies Act 2006 and
preparftDg f￿￿￿¢1￿1 8tatements which give a tjue and fair view of the state of affairs of the cIwitabl¢ ¢ornpany as
ai the end of each financial year and of its surplus or deficit for each financial year ill a¢wrdance with the
requirements of Sections 394 and 395 alld wkn'ch othenvise comply with the requirErnenL8 of the con1p￿lieS Act
2006 relating to fiu4Dcial ststements, so far as applicable ￿ the charitable company.
(b)
Thc notes forn] part of th¢se fmancial statellwits
Page 8
conlillued..

The Lo$$iemouth ComJpuDity
Developjnent Trnst
B81An¢e Sheet- condnued
30 November 2025
These financial statements bave been prwared in accordance with the provisions applicable to charitsble eomptiDie$
subject io th¢ small compatiies regime.
The financial statements wete approved by the Board of and wthorised for issue on 17 August 2026 and wert
Signed on its behalf by:
R Bowden. Trnstee
Th¢ note5 forni part of th¢s¢ fu￿]ela1 statements
Page 9

The Lossiemouth CommuDIty
Development Tn]st
Otes lo the Fin&D¢ial StAtements
For The Year Ended 30 November 2025
ACCOUN'TING POLICIES
Basls of preparlug the flnan£lAI 8tatemtDt$
The fit￿ne￿I ￿tementS of thc charitable coll]pany, which 15 a public benefit entity under FRS 102, bave b¢¢ll
prepared in accordance with the Charitiss SORF (FRS 102}'Accounting and Reporting by Charities: Statement
of Recomtllend¢d Prac¢ice applicable to charities preparing their accounts ill accordaoc¢ with the Finall¢i41
Re￿rI]llE Standard applicable in tbe UK and Republic of Ireland IFRS 102) {effe¢tiYe l January 20I9)',
FinaJKial Reporting St8ndard 102 'Th¢ Finat]ci￿ Reporting Stsndard applicable ITr the UK and Republi¢ of
Ireland, and the Compat]ies Act 21x16. The filla￿la] statements have been prepared UDder the historical cost
convention.
Income
All i￿Ome Rs recognised in the Statetllent of Financial Aetiviti¢s the chatity h&5 entitlement to the fullds. it
is probable that the income will be rettiyed and the anwunt can be Teliably.
Kxpendlture
LiabilAtie8 are recogllised as expenditltre as soon as there is a legal or C4)AStructive obligation committsDg the
IhaJity tt) that expenditure, il is probable that a tra￿fer of e¢onomi¢ benefits will bc rcquired in settlemellt and
the a￿oll￿t of the obligaiion can be Me￿uTed reliably. Expcnditure is accijunted for on an a¢¢n￿lS basis and has
been classified under headings that aggregate all cost related to the category. w1￿C ¢osts cannot be dirKtIy
att￿￿￿ted to particular headings they have been allocated to activities on a basis consistent with the use of
resouTces.
Tangible ￿ed assets
Dcprrciation is provtded at the followryng amiual rates iti ordcr lo write off ea¢b asset ovcr its estimated usefvl
Plant and rnacbinery
Fixtures and fittings
Computcr equiprnent
25Q/D on reducing balance
25Y• on reducing balance
33Yfj on Cost
Taution
The clwity is exempt from corwrdtion tax on its clwitable activities.
Fund aeeounting
Unrestricted funds can be used in accordance with tbe ¢haritable objectives at the discretion of the trw*¢s.
R&stricted funds can only be for paJticular restsicted purposes within the objects of the ¢harity.
Rc¥trictions arise when Specif￿ by rhe donor or when fimds are ra￿d for particu]ar restricted purpos¢$.
Further ￿planation of the nature and pury)ose of each fi￿d is included in the notes to the fll)att¢ial siatemcnts.
Pension tosts and other post-retlremelll b¢ne(Its
The charitable company operates a defined contribution pension scheme. Cotitributions payable io the
charitable compan￿5 peosion scheme are Charged to the Staterneut of Financial Aetivities in the period to which
they relate.
Page 10
ontinued...

The tK•$siemouth Community
Development Trnst
Notes to ihe Financial Statemenls - continued
For The Year EDd¢d 30 November 2025
OTHER TRADIIIG ACTivTfJES
30.11.25
30.11.24
Fundraising events
Room hire
Shop in¢oJue
6,597
4,123
445
3.777
2Jll
INVEsTm￿T L%COME
30.11.25
30.11.24
Interesi receivable- trading
60
NET Th,COm￿[ExPEND1TuRE)
'et jncomel(expe￿litUre) is 8tated after chargin￿{Cre￿I1ting).
30.11.25
30.11.24
Depreciation- owned a$8ets
Deficit on disposal of fixed Bsset8
3,129
78
2,355
719
TRUSTEES. REMUNERATION BThIFrrs
There were no trustees, remuneration or other benefits for the yeor ended 30 November 2025 nor for the year
¢Thled 30 Novembts 2024.
Trustees, expellseA
There w¢re no tnL8tces' expe1￿$ paid for tbe year Ended 30 November 2025 nor for th¢ year end
30 November 2024.
COAMPARATIVLS FOR THE STATEMENT OF FINAI¥CIAL ACTtVlTIES
Unrestricied Restricted
fund
nds
Total
fimds
INCOME AND END01V￿￿EliTs FROM
Donations and lega¢i¢s
1,516
74.615
76,131
Other trading 4¢tivities
Total
EXPKI¥DITURE ON
Charitable aetliltle$
Scottish Comnllmity Projects
Gffleral
5.875
48,933
54,808
Totsl
5,875
NET tJCOML E
1,729
25.682
27.411
Pagell
ontinued...

The ￿$SIe￿O￿th CommuDIty
Development Trust
Notes to the Fin*neial St4temeDts- coDtinued
For The Year Ended 30 November 2025
COMPARATtVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- eondnued
ul￿triCted Restriot¢d
fund
fiLnds
Total
fi￿dS
Trattsfers betsveeD funds
3,451)
Net movement In fullds
5,180
22,231
27,411
RECONCILIATION OF FUNDS
Total fimds brought forward
28,417
8,161
36.578
TOTAL FUliDS CARRIED FORWARD
TLNGIBLE FIXED ASSETS
Fixtures
Plant and
machinery
Computer
equipment
fitting8
Totals
COST
At l Dec¢mber 2024
Addiiiolls
Disposa]s
9,272
260
2,613
364
6.221
122
340
18.106
746
At 30 November 2025
2.977
DEPRECIATION
At l December 2024
Cbarge for year
Eliminated on disposal
969
2,125
834
513
5283
491
7,086
3,129
At 30 November 2025
NET BOOK VALUE
At 30 November 2025
491
8,559
At 30 Novcrnk 2024
938
DEBTORS: AMOUYTS FALLING DUE WITHTh ONE TrTAR
30.11.25
30.11.24
Trade dd)lors
Page 12
continued...

The tAbsslemouth Community
D¢vdopmellt Trust
Notes to the Financial Statements - continued
For Th¢ Year Ended 30 liovember 2025
CREDITORS: AMOUliTS FALLLNG DUE WITIILN OLYIE YEAR
30.11.25
30.11.24
TI￿e er¢ditors
Social se¢urity and other ￿￿e$
Wa8e$ 8T￿ pension
A¢¢rned expenses
114
428
90
136
2,698
10. MOVEMENT IN FL￿Ds
Nct
movement
in funds
I"ransfers
betweell
nds
At
30.11.25
1.12.24
Unre8tr1eted fwids
Gelle[￿
33,597
11,182
751
45,530
R¢stri¢ted funds
Highlands and Islalldg Ent¢rprise
Bridge Fund
Bus T￿￿t
DTAS Conferenee
TowisE
tA)ssie matters
ConllDuoity Space Grant
Moray CAN 25-26
Morav LAF 25-26
TSI hioTay CAN
TSI MorayHealth & Wellbeing
TSI Other
2,523
2.473
24,223
12J23)
2,473
861
(23.362)
1,168
(158)
(122)
(5}
(624}
888
986
996
4,500
205
839
420
362
996
4,500
205
839
420
751
TOTAL FUNDS
6.910
Page 13
continued...

Tbe ￿$siernOUth CommuDIty
Development Trnst
Notes to tbe Financial Statements - eolltinued
For The Year Endtd 30 November 2025
io.
MOVEMENT LN FUNDS- ¢onthiued
Net O￿veMent in funds, i￿luded in the atK)ve are as follows..
]ncoming Resources Movwnent
resouT¢es
expended
in filllds
LTnrestrR¢ted funds
General fiu
17.118
(5,936}
11.182
RestrAet¢d fund
Hi8hlallds Is]ands Enterprise
Bus Tn￿t
DTAS Conference
Tourism
Community Space Grant
Moray CAN 25-26
Mordy LAF 25-26
TSI-LAF
TSI M¢)rdy CAN
TSI Mordy Health & Wel]beiDg
TSI Oth
45,810
(48,333)
(23,362)
(129)
(6031
(514)
(185)
(2,523)
(23.362)
134
445
1,500
1,181
4.500
7,IK)O
514
1.800
420
(158)
986
996
4.500
{7.000)
(309)
{961)
205
839
420
63
TOTAL FUYDS
Comparatives for movernent In funds
Nd
Tmsfers
between
funds
At
1.12.23
movement
At
30.11.24
restrleted funds
General fvnd
28.417
1,729
3,451
33,597
Restrleted fuDds
Highlands and Islands Enterprise
Bridge Fund
Bus Tnjst
Teleseope
5,688
2,473
13,165)
2,523
2,473
24.223
24,223
3,451
1,168
13,451)
,l68
8.161
25.682
TOTAL FiTf4DS
36.578
Page 14
Continued...

The Lo$siemoutb Community
D¢velopment I'rust
Notes to the FinanciAI Statements - condnued
For The Year EDded 30 November 2025
io.
MOVLMENf Th FUliDS. eontinmed
Con]Wdrative oet movement iti filnds, inclth in the above are as follows:
Incoming
resouwes
ReSOu￿¢S Mov¢ment
expended
in fiLnds
LTllre5trleted full41$
General fimd
7,604
(5,875)
1,729
Restrlcted funds
Highlands and Islallds Ente￿nSe
Bus Trust
DTAS Confe￿¢
Teleseope
Toilets
Towysm
41.605
24.563
443
3,5
2.714
1.5
290
(44.770}
{340)
(443)
(49)
(2,714)
{332)
{3,165}
24,223
3,451
1,168
TOTAL Fuf4DS
54 808)
A curreni year 12 months and prior year 12 months combined positii)n 18 as follows..
Net
movcment
TThn8fers
between
At
1.12.23
At
30.11.25
U￿r￿trIcted funds
General fund
28.417
12.911
4,202
45.530
Re$tricted fwids
Highlands and Islands En¢¢rprise
Bridge Fund
Bus Trust
DTAS Conf¢r¢nce
Telescope
Tourism
Inssie matters
CoJnmuDity Space Grant
Mordy CAN 25-26
Moray LAF 25-26
TSI Moray CAN
TSI Moray Health & W¢llbeiDg
TSI Other
5.688
2,473
(5.688)
2,473
861
861
3.451
1.010
{3.451)
{122)
(5)
{624)
888
986
996
4,500
205
839
420
362
996
4,500
205
839
420
TOTAL F15NDS
Pasc 15
continued...

The IA>ssiemoutb Community
Development Trust
Y4ote5 to the Financial Ststements - continued
For The Year Ended 30 November 2025
io.
MOVEMEI¥T FU*DS- conthilled
A current year 12 months and prior year 12 months ¢ombined net movement in fiJnd4 includ¢d in th¢ above are
a5 follows..
Incoming
resources
Resources
Movement
¢xpended in funds
Unrtttrkted
General fimd
24,722
{11,811)
12.911
Restrkted fuDds
High]and8 and Islatrjs EILte￿iSt
Bus Tn
DTAS confeft￿e
Telescope
Toilets
Tourism
Lossie matt
Con)munity Space Grant
Moray CAN 25-26
Moray L4F 25-26
TSI-LAF
TSJ Moray CAN
TSI Moray Health & Wellbeing
TSI Other
87.415
24,564
577
3,500
2,714
1.945
290
.500
1,181
4.500
7.(M)O
514
1,800
420
(93,103)
(23,703)
(572)
(49)
12,714}
(9351
(285)
(514)
(185)
(5,688)
861
3,451
I,oio
986
996
4,500
{7.fy)0)
(309)
(961)
205
839
420
137920
(130
30
TOTAL FUNDS
162,642
{142 141)
ii.
RELATED PARTY DISCLOSbliES
Ther¢ were no related party tranw¢ions for tbe y¢4r ended 30 November 2025.
Page 16

The Lossiemouth Communlty
Development Trust
Detailed Statement ofFillanciAI Activitie8
For The Year Ended 30 November 2025
30.11.25
30.11.24
tiCOME ATr4D E4DOWMENTS
Don¥4tiOnS and Iwcles
Donatio
6,334
1.516
69,198
76,131
Other trAdlng ACtiTritie8
Fundrwing events
Room hite
Shop income
6,597
4,123
445
3.777
2,311
11,165
6,088
Investmettt incorne
Interest receivable - trading
Totsl iDcDmlng re4our¢e$
80,423
82.219
EXPENDITURE
Charitsble aitlvltles
Wages
Soci21 security
PeLsion5
29,431
1.924
1,376
142
1,17S
493
174
1,137
422
1,539
265
2,255
7,000
8.720
887
23.363
1,454
260
1,099
469
96
26.074
3.596
2,117
96
1,28l
437
174
198
426
3,766
150
1,732
734
8.400
978
440
715
420
Lighi and heat
Telephone
Postage aod stationery
Adi'ertising
Sundries
Repair5 and renewdls
Staff ts3initi8
Accoun(ancy
Professiojhal fe¢8
Rent
Travel
BustnL41 grant distribution
Fundr8ising
Room hll
Rales
Community garden ¢xpen%es
Subscriptions
Shop pur¢hases
Plant and machinery
Fixtures and fittings
C¥llied forward
2,125
513
86.763
1209
593
53,536
This page does not forn] part of thc stalutory finall¢ial statements
Page 17

The I￿SSiemO￿tkn Community
Development Trust
Detailed StatemeDt of Tr inydneial A¢liiTrtses
For The Year Ended 30 Nov¢mber 2025
30.11.25
30.11.24
Cbarit#ble actlvldes
Brought fotward
Conlputer equipment
86,763
492
53.536
553
87255
54.089
Support ¢0St8
FbJgnc*
ss on sale of tattgibk [￿ed &ssets
78
719
Total TC50urc¢s expended
Nel (expendlture)Ilncome
This page does not forni part of the statutory fiDancial statements
Pagc 18