Trustees Annual Report
and Accounts
The Kishorn Community Trust SCIO SC048433
For the year ended 3 June 2024

Tntst•es' Annual Report For the year endod June 2024
The Trusie8s have F4easure in presentirig their sixth Annual report troelher with the
financial statements lor Ihe year eThJed 3" June 2024.
Reference and Administrative Infonnation
Charity name The Kishom Communty Trust SCIO
Charity no: SC048433
Rogist8i•d Address
Ardoch House
Kishom
SIrath￿rr0n
IV54 8XA
Trustees
Structure, Governance and Managen*rrt
Constitution
The Charity is a Scottish Chantable Ir￿rated OrganisatK)n {a SCIO). It was
registered in its current legal torm 4th June 2018.
It has a single tier structute and as suth ts Trustees are th8 members ot the charity.
Appointment of Trustees
The Mana￿Ment committee. vh)ith rreets on a re9ular basis. aTe the Charity's
Trustees Membership ol the m*)39gment cornrnittea is open lo all residenis cl the
Kishom Community.
Trustees are elected at the Annual G￿e￿al Meeting (AGM) which is tr￿ld in the third
quartef of each year.
There must be a minimum of three Tnjslees and a maximum 015.

Background lo the Trust
The Kishom community is a small communty comprising 3 main villages. Sanachan,
Ardarroth and Achintraid in the North West Highlands. 70 miles to the west ol
Invemess. The hislory ol the area is very much steeped in the fishing industry. For a
brief spell major Industry was part of area ￿1th Ihe 1970's HoW￿rd Ooris
development that built the Ninian Central Oil Plarform. which is still operating off the
coast of Shetland. This heawi irKlustry vras 'short li￿.. albeil there are prospects on
a smaller scale with the inLYeasing move towards ienewable energy. The area now
denves most of its inctme from Fish faming and Ti)urism. being situated on the
North Coast 5(K) lourisl roule. The village has seen a bit ol a resuroer)(E ol late with
the provision Of'affOrdab￿ housing. and the wjpulation and the nurrt*r of chiklren in
the village is higher than il has been lor many years.
In 2016. the long standing chikjren's Play area vrfas decommissioned by Highland
Council due to lack ol funds and the site lay derelict for some tr'me and after a
Community meeiing. it was agreed that it should be repla￿, as it was a safe play
area nol only for local thildren, but also for the many visiling families ihat holiday
here each year. many reiuming year after year.
As a result. the Kishom Community Trusl was lom￿llY set up in June 2018 with 3
volunieer Trustees, although V￿ th call UFon other voluntary help from the
community. There are rK) paid positions wrthin the Trust aThJ that will remain so for
the foreseeable tLEture.
Obiertives and Activities
Charitable purposes
Very simpty. the key is for the Ttusl's V¥Drk is lo benefit both k)cal resHJenls and
visitors via the provision ol suitable fac￿￿"eS that will enhan￿ the lives of both young
ar￿ okJ.
The aim behirKI this is three fold ..
Health
lth our first tffoiect. the aim is to get ytyjngslers avray from TVS arKI eledronic
gadgels and allow them to interact socially ottw kids in a safe play environment.
The Local Economy
Tourism forms a signrficant portion of the vittage's revewe is due to the wsiting
tourist we have each year. son* of whom retum year after yeai. With enhan(*d
lacilities for thildien. this can only encourage regjlar and new visrtors which will aid
the local ect)nomy.
General So¢ial Interactionlcohesion
The set-up of the Trust Ivas the resuh of a Villa￿ wide ￿￿eting. Although not
everyone wants to (or has the time) lo get th"reclly involved. the whole Ideas of th8
Trust is thai il is for the benefit of all and as svth the work the Trustees are doing
land reporting back to the village on a rewlai basis) will help further involvemenl and
iniefaction between resKlents.

Achievernenls and performan￿ in Ihe year to June 2024
s noted in our'plans for the fijlwe ￿n(X1' last year lopped up the PlaygroutKJ
surlace with a further 8 ￿b￿C melres ol Playbark. We also installed two Wsible speed
awareness signs. either side ol the Playground. This project was funded
donation from Bakkafrosl.
The Trust were approach&d and funded anonymousty lo investigato the potential
expansM)n of the existing pontoon al Rhunaswl. For a number of reasons this project
was shelved We also have some funds remaining from Ihe repair of the oks ponlcon,
whith are aTrrdilable rf any repairs are required
In Septen*Jer 20Z3 saw a village beach elean. with barbetwe afterwards, kindly
funded by Scottish Sea Farms.
The Trustees also agreed on a new playgr(nJNI inspectim contract with Highland
Counthl.
Inancial review
As identified last year, the posi covid has seen a change in further fund raising
as grant givers funding Is more restricÈd. However. the Trusl was SU￿SSIU1 in
obiaininq a r￿mbe1 of dona￿￿5 IFOfn local resKlents and k)(zl busnesses. The total
raisedldonaled o%ei the peiK)d VRS £5944. all ofv¥fftlch is da￿d as 'reslrirled'. ie
foi a specific purposelprqect
We continue lo l(K)k for oiher piole￿5 Ihal will fit in with oui initial rt4'ectives and
remain orEn io Sugge*l￿S from the C(Knrnunity.
Reserves pollcy
The Trustees agreed ￿ a reserves Fx)licy where we rnainlain 5uffiaeni furKls lo
cover our regular fulure 'outgoings' wi15 have lo coNtr Insuran￿ of Ihe site aThJ also
general upkeep. so we aim 10 have a minifwrn of 6 trbonths futKts in resetve.
The Trustees beI￿ve thai this 15 an a￿l*le level but will continue to mOni￿r ihe
level of reserves.
Plans for future period
The AGM was delayed again lor a wmber of leas￿S. We have received a
number of sugJestt(ms for our next Coynmunity pfoFCt arKI these will be discussed al
the next AGM.
The trustees dec]are that they have approved the trustees. report above

Examlnorfs Report lo the Tru5tg8s ol Klshom C(xnmunlty Trust
I rep￿ on the accounts of the tharity for the year 3 June 2024 which are sel
out on pages 5 10 6.
Respectlve responslbillties of truslees and examlner
The cl)anty's Iruslees Ivtho are also Ihe Uirectors of the company for the purposes of
company lawl are responsible for Ihe p￿paratiOn of the accounts in accordan￿ with
Ihe terms of the Charities and Twsiee Inveslmenl l&ollandl Ad 2005 and the
Charities Accounts IScoiland> Regulations 20(fi las arnended). The charity Iruslees
consider that the audit requiT8menl of Regulation 1011) (ai lo Icl ol Ihe 2(XJ6
Accounts Regulations doe5 not aFply. 11 Is my resFK)nsibility 10 examine accounts
as required under section 4411 } {cl of the Act and to state wheiher p3rticJJlar maffers
have come to my attention.
Basss of Independgnt gxamlnefs statèmènt
My exarnination is carried out in accordan￿ with ReguL31ion 11 01 the 2CK16 Accounts
Regui3tK)ns. An examination Indudes a review of the accounling iemrds kept by the
charity and a c(mpanson of the accounts Presented with those records. It also
indudes considerali(M of any unusual items or disck)sures in Ihe accounts and seeks
explanations Ircmn the irusiees Con￿m￿g any such matters. The procedures
undertaken do not provwje all the eviden￿ that V￿uld be re(pJired In an audit. arKI
consequently I do not express an audit opnion on ihe ¥iew gven by the accounts.
Independenl examlnefs statemenl
In the course of my examinalNM. no matter has c(me to my attention:
which gives rne reason*le cause lo beI￿ve Ihat in any matenal respect the
requirèrnents"
to keep accounting records in accordance with Section 44(1) {al of 2005
Act and RegulatK)n 4 ot the 2CKJ6 Accounts ReguSath)ns
to prepare accounts which accord with ihe accounknng records and Cxsmply
with Regulation 8 of the 2(YJ6 Accwnts Re9￿alK)n$
have not been rneL or
2. to which, in my opinion. attention should be drdwn in order to enable a prcper
undeistanding ol the accounts lo be reached.

Klshorn Cornrnunity Trust
Statement ol Receipts and Payments lor the year ended 3 June 2024
Unrestricted Restricted Year ended Year ended
Funds
Funds
03AW2024 0310612023
Recei
Grants (Note 5)
Donations (Note 4)
Fundraising (Note 4)
Other
5,944
2.903
5,944
2,903
Pa ments:
Revenue ExDenditure
(Note 6)
Depreciation {Note 6)
4,837
4.837
5,980
2,440
5.980
5.980
Total Payments
Net Movement
4.837
1,107
(5.980)
(5,980}
10.817
{4.873)
{8.420}
{5.5171
Surplus Brought
Forward
Surplusl(Def icit)
Carried Forward
Add back:
Transfer to Fixed
Assets
Surplus Carried
Forward
5.229
(11.9S))
16.731)
{1.214)
(17.940)
111.604)
(6,731)
19,002
29,200
48202
53,075

Kishorn Community Tru$t
Balance Sh￿*
As at 31$1 IAar¢h 2024
2024
2023
Tangible Fixed Assets (Note 6)
41,866
47,846
Current Assets
Bank
6.336
6.336
5,22g
5.229
Current Liabilities
Creditors.'amounls fall￿g due wiihiri one ye
Nel ojrrent assets {liabililies)
6,336
5.229
Total Assets Less Current Liabililies
5.229
Crayitiys: amounts falling due after rrure than one
year
Total Assets
48,202
53,075
Reserves
Unrestricted Funds
19,CKJ2
17.895
Restricted Funds
29.2
35.180
Total Funds
48,202
53.075
For the year ending 3110312024 the c(Th¥>any was enliiled to exerr¢)ts'rJ) from audit
U1￿Yer Sec1￿ 477 of the Companies Ad 20￿ relating lo small ￿mpaneS. Directors.
responsibilitles: the members have rnt required the c(Mnpany to obtsin an audit of its
accounts for the year in queSt￿rt in a{￿danc￿ viith Settion 476: the directors
acknowledge their Tesponsibililies for compl>ing wrth the requiremonts of Ihe Act with
respect lo accounting records and thc preparatim ol accounts.
. Cc0fdar￿ wilh the provi5ion5 applicable lo
?) 3 2025 and on their behall by'.-
The noies on pages 8 to 9 form part ol these fitoncial stalemenls.

Noles to the accounts - for the year ended 31d June 2024
1 Basis of accounting
These accounts have been p￿Pared on the Re￿ip1S and Paymenls basis in accordance
with the Charities & Trustee Inve51menl (Scolland) Act 2005 and the Charities Accounts
(Scotland) Regulations 20(￿ las amended)
2 Nature and purpose of funds
Unrestricted funds are those ihat may be used at the discretion of the Trustees in
furtherance ol the objecls ol Ihe charity. £12,666 01 funds have been labellod as unrestricted
but were ulilised to purchase the Fixed Asset. The TnJste6s maintain a single unrestricted
fund tor the day-to-day running of the Tfust. Restricted lunds were only used to purthase
Fixed Assets.
Restrictions arise when specified by the donor or when lunds are raised for specific
purposes
3 Related party Transactions
NIA
4 Donations
During the yeaT the charity received donations of £5,94412023-. £2.903) towards the
PlayPark appeal and also raised £O12023.'£0) thiough fundraising events.
S Grant Received
No Grants were received during the year to 3 June 202412023.. NIL}.

6 Costs ol Charitable Activitles
Other costs were as follows:
£ 2024
£ 2023
Access Insurance
Expenses
Equipment
Insurance
Various
Shelter & Bench
996
3.841
905
1.535
Depreciation
5,980
5.980
Totals
10,817
8,420
The play park has been completed and is in use, the full value of the asset {£59,806) has
been transferred trom reseNes to Fixed Assets.
Equipment Fixed assets are depreciated over 10 years under the Sliaighl Line method.
Fixed Assets Note
£ 2024
£ 2023
Cost
Cost at 4 June
Additions
59,806
59.806
Disposals
Cost al 3 June
59,806
59.806
reciation
Depreciation al 4 June
Char9e Fof Year
11,960
5,980
5,980
5.980
Disposals Depreciation
Depreciation at 3 June
17,940
11,960
Net Book Value at 3 June
7 Governance Costs
NIA