Road to the Isles Facilities Group SCIO
Scottish Charity Number $C048758
Annual Report and Financial Statements For the year ended 30™September 2025
Trustees’ Annual Report
.
For the year ended 30"th September 2025
The trustees have pleasure in presenting their report topether with the financial statements for the year ended 30! September 2025,
Reference and Administrative Information Organisation Name Road to the Isles Lacilities Group SCIO Charity Number SC048758 Address Heatherlea, Glasnacardoch, Mallaig, Inverness-Shire, PT 141 4RH
Bankers Bank Of Scotland PLC, Vhe Mound, Edinburgh H1 1Y7. Independent Examiner ee“H153 GP chartered Certified Accountant, Nevis /ccountancy Services Limited, An Drochaid, Claggan Road, Fort William, Current Committee Structure, Governananceand Management Constitution The Charity is a Scottish Charitable Incorporated Organisation (a SCLO), [twas first registered on 12th October 2018. ‘he SCIO has a two tiet structure with members and a board of trustees. Appointment of trustees the board consists of cight members who represent the three Community Councils (Mallaig, Morar and Arisaig) and other interested parties. ‘The board would nornally attempt to meet once every other month. Membership is restricted to residents of the area (within Mallaig, Morar and Arisaig Community Council boundarics). Trustees were confirmed at the annual general meeting which was held on the 22nd April 2025, There must be a minimum of four and a maximum of ning trustees,
Objectives and Activities
Charitable purposes
Nhe charity’s objcetive is to provide much aceded recreational facilities to the benefit of both local residents and visitors. ‘This advances envitonmental protection and reduces the impact of visitors on the area.
Activities
The main activities of the organisation will be to provide facilities in the area covered by the Mallaig, Morar and Arisaig Community Councils. Initially this will be toilet, shower and campervan waste facilities and interpretative boards and other information about the area.
Page 2
Trustees’ Annual Report
Achievements and Performance
It’s been another very positive year with continucd community support and a healthy and proactive proup of trustees. There were no significant projects over the pertod, however, we did spend nearly £11.5k of unrestricted funds on small scale community projects, as well as providing £2,600 in donations to other community groups.
We fine-tuned our extsting facilities, improving both the expertence and the linanctal efficiency. Ir was particularly pleasing to sce Mallaig toilets made a healthy £5k surplus, an annual surplus of this region secures these facilities future. “Tougal car park charges also continued to be a very useful funding source which has enabled the group to be in a very pood financial position.
Traigh Toilets
‘These facilities again continued to operate well with very hittle maintenance. The Natsol toilets are well suited to the site and have stood up to the exposed coastal conditions well. We painted and preserved the doors and installed some new signage.
The donations remain small and | fighland Council’s monthly Comfort Scheme funding does not cover the cleaning costs and so these facilities made a loss of over £2k, however, the generous Gower ‘Trust funding at the start of the project subsidises this loss.
Mallaig Toilets
These facilities ran well over the year with no significant issues. The combinarion of electronic and a cash donation box worked well, but by far the most profitable function has been the shower. ‘The motorhome service was also regularly used, although we had what seems to be an annual serious blockage requiring a plumber.
We decided to keep the grass strimmed this year, this has improved the look of the area.
Ventilation continues to be an issue; we will look to improve this over the 2025-26 winter.
We must thank the cleaning company as these facilities are heavily used in peak summer, and on occasions do suffer from less than respectful patrons.
Tougal Car Park and toilet
‘The cat park and toilets were heavily used and there was very little antisocial behaviour or vandalism. We want to thank patrons, particularly motorhome users whose presence has improved the vibe in the car park. We upgraded the path to the beach from the ear park and kept the grass strimmed. Both have improved the look of the area and access for those with more restrictive mobility. We also installed CCTV after there was a minor issue which impacted on a neighbour. The income from parking charges, donations and the | hehland Council Comfort scheme continued to be a very handy income source, over £35k with a surplus of £23k. We will use these funds for future projects.
We will look to do some work over the winter to edge the area and install some more fencing to manage visitors better.
Circular Walk Mallaig - upgrade phase 3
= Y
We applied for fanding: to complete the final phase of the Mallaig circular walk. This is the most challenging section due to the scography. Unfortunately, this application was not successful, however, late on in the period we were invited to apply again, We worked with Highland Council Access Rangers to survey and produce a design. We have now submitted another application to the Community Regeneration Fund, a decision will be made eatly in the New Year (2026).
Morar Games Field
We became involved with supporting other groups with a development project at Morar Games Field. Firstly, we applied for planning permission to improve the access toad and install storage and toilet facilities. his became challenging due to access issues and visibility splays, after sapport from Duncan Kelly Design who provided design services at no cost, we are delighted to announce that planning permission was eventually eranted.,
We also applied nwice to the SSE Tydro Fund, we were unsuccessful on both occasions. We will apply again to the next round with the hope ofa more successful outcome now that we have planning permission.
Financial review
The trustees are delighted that the combined roilet projects are providing a good surplus which will be used to support other charitable activities in the future.
Pinally, we must thank our ‘l'reasurer for all the hard work preparing these accounts. Over the year he has developed a financial reporting system which allows the trustees to have a good understanding of the financial position with each of our facilities and projects at each meeting.
¢
Page 3
Trustees’ Annual Report
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Reserves Policy
‘The charity has considered the reserves required and have taken into account their current and future liabilities. ‘The trustees aim to maintain reserves in unrestricted funds at a level which equates to approximately 6 months of unrestricted charitable expenditure.
The balance held as unrestricted funds at 30th September 2025 was £55,499, and 6 months payments based on the current year expendure is £24,077; hence the Trustees consider rhe current level of reserves To be sufficient,
Future Plans
Some of our potential furure plans are noted above.
Exemptions from Disclosure
‘There are no exemptions from disclosure.
Funds held as custodian trustee on behalf of others
There are no funds held as custodian trustee on behalf of others.
e
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Trustees’ Annual Report
Trustees’ responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently; observe the methods and principles in the applicable Charities SORP;
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- make judgements and estimates that are reasonable and prudent, - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006 (as amended), and the provisions of the Trust deed. They are also responsible for sa feouarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. [his report was approved by the Trustees on February 2026 and signed on their behalf by:
Page 5
Road to the Isles Facilities Group SCLO
Scottish Charity Number $C048758
:
Independent examiner’s report to the committee on the unaudited accounts of Road to the Isles Facilities Group SCIO
I report on the accounts of the Organisation for the year ended 30th September 2025 which are set out on pages 8 to 12.
Respective responsibilities of trustee and independent examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) .Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual itetns or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
| which gives me reasonable cause to believe that in any matectal respect the requirements:
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to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Reeulations
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- to prepate accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
have not been met, or
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to
be reached.
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Page 6
Road to the Isles Facilities Group SCIO
Statement of Financial Activities
For the year ended 30th September 2025
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Funds|Funds|
|Note|£|£|£|£|
|Income|and|endowments|from:|
|Donations|3|8,324|-|8,324|6,553|
|Charitable|activities|-|grants|4|6,600|3,789|10,389|82,916|
|Charitable|activities|for generating|funds|5|44,736|-|44,736|40,803|
|Other|344|-|344|-|
|Total Income|60,004|3,789|63,793|130,272|
|Expenditure|on:|
|Raising|funds|
|Charitable|activities|3|47,675|34,976|82,651|144,636|
|Other|-|support|costs|7|480|-|480|400|
|Total expenditure|48,155|34,976|83,131|145,036|
|Net|income/|(expenditure)|for|the|year|11,849|(31,187)|(19,338)|(14,765)|
|Transfers between funds|&|.|2,689|(2,689)|-|-|
|14,538|(33,876)|(19,338)|(14,765)|
|Other|recognised|gains/ (losses):|
|Other gains|/ (losses)|-|-|
|Net movement|in funds|14,538|(33,876)|(19,338)|(14,765)|
|Reconciliation|of funds:|
|Total|funds|brought|forward|40,961|440.755|481,716|496,481|
|Total funds|carried|forward.|55,499|406,879|462,379|481,716|
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The notes at pages 9 to 12 form part of these accounts.
Page 7
;
Road to the Isles Facilities Group SCIO Balance Sheet
As at 30th September 2025
| As at 30th September 2025 | |||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| Total Funds | Total Funds | ||||
| Note | Hig | £ | |||
| Fixed Assets: | |||||
| Intangible assets | - | : | |||
| Tangible assets | 9 | 403,049 | 436,295 | ||
| Totalfixedassets | 403,049 | 436,295 | |||
| Current assets: | |||||
| Stocks | - | - | |||
| Debtors | 11 | 4.429 | 2.606 | ||
| Cash at bank and in hand | 59,061 | 59.368 | |||
| Total currentassets | 63,191 | 61,974 | |||
| Liabilities: | |||||
| Creditors:Amounts fallingdue | within one year | 12 | 3,861 | 16,552 | |
| Net currentassetsorabilities | 59,330 | 45,421 | |||
| Totalassets less current liabilities | 462,379 | 481,716 | |||
| Creditors: Amounts fallingdue | aftermore than one year | - | - | ||
| Provisions for liabilities | ~ | = | |||
| Net asset or liabilities excluding pension asset or lability | |||||
| Defined benefit pension scheme asset or liability | - | - | |||
| Totalnet assets orliabilities | 462,379 | 481,716 | |||
| The funds ofthe charity: | |||||
| Restricted income funds | 13 | 404.821 | 440,755 | ||
| Totalrestrictedfunds | 404,821 | 440.755 | |||
| Unrestricted funds | 14 | 57,558 | 40,961 | ||
| Total unrestrictedfunds | 57,558 | 40.961 | |||
| Total charity funds | ; | _ | 462,379 | 481,716 | |
| aess |
The notes at pages 9 to 12 form part of these accounts.
:
Page 8
Road to the Isles Facilities Group SCIO Notes to the accounts For the year ended 30th September 2025
s
1 Accounting policies
(a) Basis of preparation and assessment of going concern
- The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accoun ting and Reporting by Charities preparing their accounts in accordance with the linancial Reporting Standard applicable in the UK and Republic of Treland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Treland (['RS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The trust constitutes a public benefit entity as defined by FRS 102.
‘The trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern.
(b) Reconciliation with previous Generally Accepted Accounting Practice
In preparing the accounts, the trustees have considered whether in applying the accounting policies requited by RS 102 and the Charities SORP FRS 102 a restatement of comparative items was needed. No restatements were required.
(c) Funds structure
Unrestricted income funds comprise those funds which the trustees are free to use for any putpose in furtherance of the charitable objects. Unrestricted funds inchade designated funds where the trustees, at their discretion, have created a fund for a specific purpose,
Restricted funds ate funds which are to be used in accordance with specific restrictions imposed by the donot or trust deed.
Vurther details of each fund are disclosed in notes 13 and 14.
(d) Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount ofincome[receivable][can] be measured[reliably.]
Donations, are recognised when the Trust has been notified in writing of both the amount and scttlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.
(ec) Expenditure recognition
Liabilities ate recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured teliably.
All expenditure is accounted for on an accruals basis.
(f) Irrecoverable VAT
Irrecoverable V\T is charged against the expenditure heading for which it was incurred.
(g) Tangible fixed assets and depreciation
All assets costing more than ('1000 are capitalised and valued at historical cost. Depreciation is charged on a straight-line basis over the estimated useful life from the year of acquisition as follows:
Mallaig ‘Toilet Facilities 20 years Traigh Toilet Facilities 10 years Vougal Toilet Facilities and Car Park 10 years
Page 9
Road to the Isles Facilities Group SCIO Notes to the accounts
;
For the yeat ended 30th September 2025
2 Related party transactions
Jacqueline McDonell, the vice-chair of the charity, is the chairperson of the Mallaig & Morar Community Centre Association (MMCCA) which has in previous years given loans to the charity. ‘These loans are fully repaid. She is also a Trustee of Mallaig and District Newspaper SCIO who publish the West Word newspaper a local charity who we have supported through a grant of £1,500 during the period under review. No remuneration was paid to the Trustees or any connected persons during the year (2024: (NIL)
3 Donations
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds | Funds | Total 2025 | Total 2024 | |
| Donations from toiletfacilities | £ 8,324 a 8,324 8SSsaSsSsSsSa=qmomomoqQoo |
£ £ - 8,324 - 8,324 SS |
£ 6,353 6,553 |
|
| Grants | ||||
| Unrestricted | Restricted | |||
| Funds | Funds | Total 2025 | Total2024 | |
| £ | £ | £ | £ | |
| The Highland Council-Community Regeneration Fund |
7 | - | _ | 26,500 |
| MallaigCommunity Council | - | 327 | 327 | - |
| TheHighland Council Community Services | - | 3,462 ii |
3,462 ° |
42,816 |
| The Highland Council Comfort Scheme | 6,600 | - | 6,600 | 6,600 |
| Scottish SeaFarms | - | - | - | 1,000 |
| MOWT | - | - | - | 1,000 |
| EWOS | - | - | - | 5,000 |
| 6,600 3,789 10,389 82,916 een‘. §£ 8h eee |
4 Grants
5 Charitable activities for generating funds
| Unrestricted Restricted |
|
|---|---|
| Funds Funds Total 2025 Total 2024 |
|
| Nayax Income | £ £ fi £ 13,592 - 13,592 10,510 |
| ParkingRevenue | 31,145 = 31,145 30,293 rr, er 44.736 - 44,736 40,803 ss. SS EEE |
6 Transfers between funds
‘There were transfers between funds which are detailed in note 13, made up of £2,689 overspend with Traigh ‘Toilets Facilities that can be offset from the restricted funds with the same reference.
7 Governance Costs
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Unrestricted Restricted
Funds Funds Total 2025 Total 2024
Independent £ £ £ £
Examination 240 = 240 200
Accounting Services 240 - 240 200
a 480 - 480 400
008 2 EE ee
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Page 10
Road to the Isles Facilities Group SCIO Notes to the accounts
For the year ended 30th September 2025
8 Analysis of charitable expenditure
| Analysis of charitablecharitable expenditure | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| Funds | Funds | Total 2025 | Total 2024 | ||
| £ | £ | £ | £ | ||
| Facility operating costs | 36,186 | . | 36,186 | 33,818 | |
| Asset disposals - see notes 8 and 10 | - | - | - | - | |
| Depreciation offacilities | = | 33,246 | 33,246 | 32,832 | |
| Project Costs | 11,489 | 1,730 | 13,219 | 77,987 | |
| 47,075 | 34,976 | 82,651 | 144,636 | ||
| FixedAssets | |||||
| Tougal Car | |||||
| toilet | |||||
| Traigh | facilities | ||||
| toilet | Mallaig toilet | Mallaig | and car | ||
| facilities | facilities | Play Park | park | Total | |
| CostorValuation | £ | £ | £ | £ | £ |
| At 1stOctober2024 | 39,863 | 425,346 | - | 79,922 | 545,131 |
| Additions | 2 | is | re | = | x |
| Disposals | Z | - | - | 7 | Pe |
| Revaluations | i | : | = | a | E |
| Transfers | - | 7 | - | - | e |
| At30th September2025 | 39,863 | 425 346 | - | 79,922 | 545,131 |
| Depreciation and impairments | |||||
| At Ist October 2024 | 15,945 | $3,063 | - | 9,828 | 108,836 |
| Disposals | = | = | z | z | is |
| Charge for theperiod | 3,986 | 21,267 | - | 7,992 | 33,246 |
| Impairment | E | = | S | = | = |
| Transfers | - | - | - | - | - |
| At 30th September2025 | 19,932 | 104,330 | - | 17,820 | 142,082 |
| Net book value | |||||
| At30th September 2024 | 23,918 | 342,283 | ~ | 70,094 | 436,295 |
| At30thSeptember2025 | 19,932 | 521,016 | - | 62,102 | 403,049 |
9 Fixed Assets
All fixed assets relate to restricted funds. The Mallaig Play Park asset has been transferred to the Community via the Highland Council. The Tougal facilities are held on a 10 year lease from Highland Council and the work is being treated as leaschold improvement, and depreciated over the term of the lease.
10 Volunteers ‘The trustees would like to record their thanks to all the volunteers who dedicate a significant amount of time for no remuneration to the charity.
Page 11
Road to the Isles Facilities Group SCIO Wotes to the accounts
,
For the year ended 30th September 2025
1i Analysis of current assets
| Unrestricted | Unrestricted | Restricted | |||||
|---|---|---|---|---|---|---|---|
| Funds | Funds | Total 2025 | Total2024 | ||||
| £ | £ | £ | £ | ||||
| Debtors | 2,262 | - | 2,262 | 1,170 | |||
| Prepayments andaccruedincome | 1,867 | - | 1,867 | 1,436 | |||
| 4.129 | : | 4,129 | 2,606 | ||||
| Analysis ofcurrent liabilities | |||||||
| Unrestricted | Restricted | ||||||
| Funds | Funds | Total2025 | Total 2024 | ||||
| Creditors Accruals |
£ | 2,905 957 |
£ - = |
£ 2,905 957 |
£ 15,355 1,198 |
||
| 3,861 | - | 3,861 | 16,552 | ||||
| Restricted Funds | |||||||
| At Ist | At30th | ||||||
| October | September | ||||||
| 2024 | Incoming | Outgoing | ‘Transfers | 2025 | |||
| £ | £ | £ | £ | £ | |||
| Traigh ToiletFacilities Mallaig‘Toilet Facilities Mallaig Play Park |
- Build Project | 26,652 345,167 21 |
- - - |
(3,986) (21,267) - |
= - - |
22,666 323,900 21 |
|
| Tougal Toilet Facilities | and Car Park | 62,927 | - | (7,992) | - | 54,935 | |
| Garden Project | 697 | = | se | 697 | |||
| Circular PathProject | - | 3,789 | (1,730) | - | 2,059 | ||
| Traigh ‘Voilet Facilities | - RunningCosts | 5,291 440,755 |
= 3,789 |
i (34,976) |
(2,689) (2,689) |
2,602 406,879 |
|
| Unrestricted Funds | |||||||
| At Ist | At 30th | ||||||
| October | September | ||||||
| 2024 | Incoming | Outgoing | Transfers | 2025 | |||
| £ | £ | £ | £ | £ | |||
| Mallaig RunningFund | 16,182 | 22,852 | (18,059) | = | 20,974 | ||
| TougalRunning Mund | 24,780 | 35,092 | (12,357) | - | 47,514 | ||
| TraighRunning Mund | - | 2,061 | (4,750) | 2,689 | - | ||
| Generalprojects | - 40,961 |
- 60,004 |
(12,989) (48,155) |
- 2.689 |
(12,939) 55,499 |
12 Analysis of current liabilities
13 Restricted Funds
14 Unrestricted Funds
Page 12