**REGISTERED COMPANY NUMBER: SC578898 (Scotland) REGISTERED CHARITY NUMBER: SC051417**
Report of the Trustees and
Unaudited Financial Statements For The Year Ended 30th September 2025
for
AVIEMORE AND GLENMORE COMMUNITY TRUST
Goldwells 15-17 High Street Kingussie Inverness-Shire PH21 1HS
AVIEMORE AND GLENMORE COMMUNITY TRUST
Contents of the Financial Statements For The Year Ended 30th September 2025
||Page|
|---|---|
|Report of the Trustees|1 to 5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8 to 9|
|Notes to the Financial Statements|10 to 15|
|Detailed Statement of Financial Activities|16 to 17|
## AVIEMORE AND GLENMORE COMMUNITY TRUST
Report of the Trustees For The Year Ended 30th September 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30th September 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **Objectives and activities Objectives and aims**
Charitable aims are:
AGCT is a vibrant and ambitious community development trust, which was established in October 2017. Our main purpose is furthering the achievement of sustainable development and our further purposes are:
- To provide or enhance the accessibility of recreational facilities, and/or organising recreational activities which will be available to members of the Community and public at large with the object of improving the conditions of life of the Community.
- Advancement of citizenship or Community development, including rural or urban regeneration.
- To advance the provisions for educational opportunities in the Community relating to environment, culture, heritage and/or history.
- To advance environmental protection or improvement including preservation, sustainable development and conservation of the natural environment, the maintenance, improvement, or provision of environmental amenities for the Community and/or the preservation of buildings or sites or architectural, historic or other importance to the Community.
Page 1
AVIEMORE AND GLENMORE COMMUNITY TRUST
Report of the Trustees For The Year Ended 30th September 2025
## **Achievements and performance Charitable activities Glenmore Visitor Centre**
During this reporting year, AGCT achieved a major milestone with the successful completion of the Community Asset Transfer and purchase of the Glenmore Visitor Centre from Forestry and Land Scotland on 1 November 2024.
This followed the formal submission of AGCT's Community Asset Transfer application on 6 January 2024 and several years of partnership working, fundraising and project development. The transfer marked a turning point in securing long-term community ownership of this important site.
Following the transfer, the Trust focused on a significant programme of refurbishment including roof over cladding, insulation upgrades, improvements to visitor facilities, café refurbishment and development of cycle hub facilities. The project was supported through funding and partnership working involving Highlands and Islands Enterprise, Cairngorms National Park Authority, The Highland Council, Social Investment Scotland and Thorntons Solicitors.
Much of the refurbishment and improvement work was delivered by local contractors, suppliers and volunteers, reflecting AGCT's commitment to community wealth building and local partnership working.
The Visitor Centre reopened in December following completion of initial refurbishment works, restoring an important public facility within Glenmore including publicly accessible toilets, visitor information and café provision.
The first year of operation at Glenmore Visitor Centre brought significant learning and operational pressures as the Trust transitioned from project delivery into direct management of a complex community-owned visitor facility. Alongside progress made, the experience highlighted the importance of sustainable staffing structures, operational systems, strong leadership and long-term income generation.
During the year, the Trust strengthened the operational management structure at Glenmore Visitor Centre through the appointment of a dedicated Visitor Centre Manager. This has supported greater operational stability, team development and a stronger focus on sustainable day-to-day management as the organisation continues to adapt to the demands of operating a year-round visitor facility.
Income from the Glenmore car parks plays a crucial role in supporting the operation, maintenance and long-term sustainability of the Visitor Centre building and surrounding grounds during this early phase of community ownership. During the reporting period, rental income was also received from Forestry and Land Scotland through office lease arrangements following transfer of the building. The café operation itself is operated separately through AGCT Glenmore Ltd, a wholly owned trading subsidiary of the Trust, with lease arrangements intended to support AGCT's longer-term financial sustainability.
Alongside operational delivery, AGCT has continued to progress wider plans for Glenmore including heritage interpretation, environmental education opportunities, active travel infrastructure, climate resilience improvements and community engagement activity.
The acquisition and operation of Glenmore Visitor Centre also represents an important step in AGCT's wider long-term development as a community asset-owning organisation capable of managing complex facilities, partnerships and future strategic projects.
While substantial progress has been made, the Trust recognises that continued external funding and partnership support will still be required as the Glenmore project develops further.
## **Aviemore Ice Rink**
Aviemore Ice Rink continues to provide important recreational, sporting and social opportunities for both the local community and visitors to the area, including valuable all-weather visitor activity within Aviemore.
During the year, the rink welcomed approximately 17,000 visits and continued to support public skating, curling, figure skating, ice hockey and learn-to-skate programmes. Importantly, the rink provides local young people with opportunities to participate and progress in ice sports without the need to travel long distances to access facilities elsewhere in the Highlands.
Page 2
## AVIEMORE AND GLENMORE COMMUNITY TRUST
Report of the Trustees For The Year Ended 30th September 2025
The development and delivery of community ice sports has continued to be led by the Ice Rink Manager, supported by the wider rink staff team, coaches and volunteers. Their work has been central to maintaining regular activity at the rink, encouraging participation and helping young people progress locally.
The rink also supported school engagement during the year, with free Try Curling sessions delivered through Scottish Curling funding for 10 school groups, involving 182 pupils.
Local skaters and teams have continued to achieve success at regional and national level across figure skating and ice hockey, including Aviemore Avalanche winning the 2025 Scottish Ice Hockey Bowl, reflecting the strength of the local ice sports community and the pathways now developing in Aviemore.
During the year, the Trust also continued to invest in rink infrastructure and equipment, including the purchase of an ice re-surfacer, while supporting future planning for the facility.
The Trust continues to explore the long-term ambition of developing a permanent ice sports facility for Aviemore. During the year, AGCT secured support from The Cairngorms Trust through the Community Led Vision Fund to undertake a feasibility study into a future permanent ice facility. This work represents an important first step in understanding the viability, scale and long-term sustainability of a permanent community-owned ice facility.
The Trust recognises that significant future partnership working, funding support and detailed development work will be required before any future project could progress further.
The continued development of Glenmore Visitor Centre and AGCT's growth as a community asset-owning organisation also strengthens the Trust's long-term ability to support future strategic projects of this scale and complexity.
## **Community Development and Community Wealth Building**
AGCT continues to believe strongly in the principles of community wealth building through local employment, local procurement, volunteering opportunities and community ownership.
Across Aviemore Ice Rink, AGCT Glenmore Ltd and the Trust's development role, the wider organisation supported around 18 roles during the year, including approximately 9 full-time roles. This included first-time employment opportunities for young people, supporting skills development, confidence and workplace experience within the local community.
AGCT's projects also continue to contribute to the cultural identity and heritage of Aviemore and Glenmore, supporting community participation, recreation and shared experiences across generations.
AGCT is evolving from a grassroots community organisation into a community anchor organisation managing long-term assets and increasingly complex operations. The Trust's ambition remains to deliver sustainable, community-owned assets that build opportunity and resilience for future generations.
Through these projects and activities, AGCT continues to advance its charitable aims relating to community development, recreation, sport, culture, heritage, environmental improvement and sustainable community ownership.
## **Development Officer Role and Organisational Capacity**
The Development Officer post remains essential to the delivery of AGCT's aims, supporting funding applications, partnership working, project coordination, governance support, communications and strategic development activity across the Trust.
While AGCT has successfully developed operational activity and staffing across its projects, the organisation continues to rely heavily on the professional expertise, voluntary time and commitment of its Directors and volunteers in supporting governance, administration, project delivery and operational oversight.
The Board recognises that paid roles are the backbone of sustainable community development. While capital funding remains important, there continues to be a wider need for long-term revenue support for community-led organisations to sustain staffing capacity, governance and project development activity alongside operational delivery.
Page 3
AVIEMORE AND GLENMORE COMMUNITY TRUST
## Report of the Trustees
For The Year Ended 30th September 2025
## **Future Plans**
Looking ahead, AGCT will continue to focus on:
" Strengthening the long-term sustainability of the Glenmore Visitor Centre
" Continuing development of heritage, active travel and visitor infrastructure projects
" Supporting participation and growth in community ice sports
" Progressing next-stage discussions relating to a permanent ice facility
" Reviewing the future operating structure for Aviemore Ice Rink, including the rink to operate through a wholly owned trading subsidiary of the Trust
" Supporting wider community priorities and partnership working across Aviemore and Glenmore
AGCT's ambition remains to deliver sustainable, community-owned assets that build opportunity, resilience and long-term benefit for future generations.
## **Financial review**
## **Financial position**
AGCT made significant progress during the year following completion of the Glenmore Visitor Centre asset transfer and associated capital investment programme.
The Trust's charitable activities during the year were underpinned by project-specific grants together with operational income associated with Aviemore Ice Rink and Glenmore Visitor Centre.
AGCT now manages significant community-owned assets while continuing to operate Aviemore Ice Rink and support wider charitable activity. The development of sustainable income streams remains essential to supporting ongoing operations, staffing, maintenance and future project delivery.
The Board recognises the importance of balancing ambition with long-term operational sustainability as the organisation continues to grow in scale and complexity.
## **Reserves policy**
The Board maintains a budget and cash flow forecast reviewed quarterly. The level of reserves held is currently limited but considered sufficient to support immediate obligations. The Trust continues to seek longer-term financial sustainability.
## **Structure, governance and management Governing document**
AGCT is governed by a voluntary Board of Directors who are also charity trustees. The Trust operates in accordance with its charitable objectives, the Companies Act 2006 and OSCR guidance.
## **Governance and Board Changes**
AGCT is governed by a voluntary Board of Directors who are also charity trustees. Board composition continues to evolve as the organisation grows in scale and operational responsibility, with ongoing focus on maintaining an appropriate mix of skills, experience and local representation.
The Trust would like to acknowledge and thank Duncan Swarbrick and Mike Gale, who stepped down as Directors during the year, for their commitment and contribution to AGCT over the past seven years. As founding members, both played an important role in helping establish and develop the Trust and its projects, including Aviemore Ice Rink.
## **Reference and administrative details Registered Company number**
SC578898 (Scotland)
## **Registered Charity number**
SC051417
Page 4
AVIEMORE AND GLENMORE COMMUNITY TRUST
Report of the Trustees For The Year Ended 30th September 2025
**Registered office** Goldwells 15-17 High Street Kingussie PH21 1HS
## **Trustees**
Mr D J Swarbrick (resigned 8.4.25) Mr M P Dearman Miss L Bissett Ms J Bootle Mr M A Haggerty Ms E E McBean Mrs S J Devlin Mr M A Tate (appointed 29.5.25)
**Company Secretary** Mrs K Bruce
**Independent Examiner** Lorna Drummond FCCA Goldwells 15-17 High Street Kingussie Inverness-Shire PH21 1HS 16/06/2026 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Mr M P Dearman - Trustee
Page 5
Independent Examiner's Report to the Trustees of Aviemore and Glenmore Community Trust
## **Independent examiner's report to the trustees of Aviemore and Glenmore Community Trust ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30th September 2025.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Lorna Drummond FCCA
Goldwells 15-17 High Street Kingussie Inverness-Shire PH21 1HS 16/06/2026 Date: .............................................
Page 6
## AVIEMORE AND GLENMORE COMMUNITY TRUST
Statement of Financial Activities For The Year Ended 30th September 2025
|Unrestricted
fund
Notes
£
**Income and endowments from**
Donations and legacies
68,101
**Charitable activities**
Ice rink
149,771
Other trading activities
2
10,362
Investment income
3
34,072
**Total**
262,306
**Expenditure on**
Raising funds
5,522
**Charitable activities**
Ice rink
139,858
Glenmore
687
Support costs
42,659
**Total**
188,726
**NET INCOME**
73,580
**Reconciliation of funds**
Total funds brought forward
118,267
**Total funds carried forward**
191,847|Restricted
fund
£
11,490
-
-
-
11,490
-
11,490
-
-
11,490
-
-
-|2025
Total
funds
£
79,591
149,771
10,362
34,072
273,796
5,522
151,348
687
42,659
200,216
73,580
118,267
191,847|2024
Total
funds
£
24,053
169,349
9,769
-
203,171
5,934
153,570
-
36,698
196,202
6,969
111,298
118,267|
|---|---|---|---|
The notes form part of these financial statements
Page 7
## AVIEMORE AND GLENMORE COMMUNITY TRUST
Balance Sheet 30th September 2025
|Notes
**Fixed assets**
Tangible assets
7
**Current assets**
Stocks
8
Debtors
9
Investments
10
Cash at bank
**Creditors**
Amounts falling due within one year
11
**Net current assets**
**Total assets less current liabilities**
**Creditors**
Amounts falling due after more than one year
12
**Accruals and deferred income**
14
**NET ASSETS**
**Funds**
15
Unrestricted funds
**Total funds**|Unrestricted
fund
£
364,179
1,455
45,140
1
57,699
104,295
(33,443)
70,852
435,031
(218,184)
(25,000)
191,847|Restricted
fund
£
257,242
-
-
-
7,854
7,854
-
7,854
265,096
-
(265,096)
-|2025
Total
funds
£
621,421
1,455
45,140
1
65,553
112,149
(33,443)
78,706
700,127
(218,184)
(290,096)
191,847
191,847
191,847|2024
Total
funds
£
111,999
1,185
7,012
1
96,177
104,375
(30,318)
74,057
186,056
-
(67,789)
118,267
118,267
118,267|
|---|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 8
## AVIEMORE AND GLENMORE COMMUNITY TRUST
Balance Sheet - continued 30th September 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 16/06/2026
............................................. Mr M P Dearman - Trustee
The notes form part of these financial statements
Page 9
AVIEMORE AND GLENMORE COMMUNITY TRUST
Notes to the Financial Statements For The Year Ended 30th September 2025
## **1. Accounting policies**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - in accordance with the property Plant and machinery - 15% on reducing balance Computer equipment - 33% on cost
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 10
AVIEMORE AND GLENMORE COMMUNITY TRUST
Notes to the Financial Statements - continued For The Year Ended 30th September 2025
## **2. Other trading activities**
|Ice rink catering income
**3.**
**Investment income**
Rents received
**4.**
**Net income/(expenditure)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets|2025
£
10,362
2025
£
34,072
2025
£
37,430|2024
£
9,769
2024
£
-
2024
£
19,976|
|---|---|---|
## **5. Trustees' remuneration and benefits**
There were no trustees' remuneration or other benefits for the year ended 30th September 2025 nor for the year ended 30th September 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 30th September 2025 nor for the year ended 30th September 2024.
## **6. Staff costs**
The average monthly number of employees during the year was as follows:
|Ice rink staff
Administrator|2025
8
1
9|2024
7
1|
|---|---|---|
|||8|
No employees received emoluments in excess of £60,000.
continued...
Page 11
## AVIEMORE AND GLENMORE COMMUNITY TRUST
Notes to the Financial Statements - continued For The Year Ended 30th September 2025
## **7. Tangible fixed assets**
|Improvements
Freehold
to
property
property
£
£
**Cost**
At 1st October 2024
-
-
Additions
265,000
174,926
At 30th September 2025
265,000
174,926
**Depreciation**
At 1st October 2024
-
-
Charge for year
-
4,374
At 30th September 2025
-
4,374
**Net book value**
At 30th September 2025
265,000
170,552
At 30th September 2024
-
-
**8.**
**Stocks**
Stocks
**9.**
**Debtors: amounts falling due within one year**
Trade debtors
Glenmore debtor
Prepayments
**10.**
**Current asset investments**
Unlisted investments|Plant and
machinery
£
168,712
106,926
275,638
56,969
32,800
89,769
185,869
111,743|Computer
equipment
£
1,972
-
1,972
1,716
256
1,972
-
256
2025
£
1,455
2025
£
950
43,434
756
45,140
2025
£
1|Computer
equipment
£
1,972
-
1,972
1,716
256
1,972
-
256
2025
£
1,455
2025
£
950
43,434
756
45,140
2025
£
1|Totals
£
170,684
546,852
717,536
58,685
37,430
96,115
621,421
111,999
2024
£
1,185
2024
£
6,060
-
952
7,012
2024
£
1|Totals
£
170,684
546,852
717,536
58,685
37,430
96,115
621,421
111,999
2024
£
1,185
2024
£
6,060
-
952
7,012
2024
£
1|
|---|---|---|---|---|---|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
continued...
Page 12
AVIEMORE AND GLENMORE COMMUNITY TRUST
Notes to the Financial Statements - continued For The Year Ended 30th September 2025
## **11. Creditors: amounts falling due within one year**
|Other loans (see note 13)
Trade creditors
VAT
Other creditors
Glenmore creditor
Deferred income
Accrued expenses
**12.**
**Creditors: amounts falling due after more than one year**
Other loans (see note 13)
**13.**
**Loans**
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Other loans
Amounts falling between one and two years:
Other loans - 1-2 years
Amounts falling due between two and five years:
Other loans - 2-5 years
Amounts falling due in more than five years:
Repayable by instalments:
Other loans more 5yrs instal
**14.**
**Accruals and deferred income**
Capital grant||
|---|---|
|||
|||
|||
|||
continued...
Page 13
## AVIEMORE AND GLENMORE COMMUNITY TRUST
Notes to the Financial Statements - continued For The Year Ended 30th September 2025
## **15. Movement in funds**
|At
1.10.24
£
**Unrestricted funds**
General fund
118,267
**TOTAL FUNDS**
118,267
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
262,306
**Restricted funds**
Restricted
11,490
**TOTAL FUNDS**
273,796
**Comparatives for movement in funds**
At
1.10.23
£
**Unrestricted funds**
General fund
111,298
**TOTAL FUNDS**
111,298
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
181,037
**Restricted funds**
Restricted
22,134
**TOTAL FUNDS**
203,171|Net
movement
At
in funds
30.9.25
£
£
73,580
191,847
73,580
191,847
Resources
Movement
expended
in funds
£
£
(188,726)
73,580
(11,490)
-
(200,216)
73,580
Net
movement
At
in funds
30.9.24
£
£
6,969
118,267
6,969
118,267
Resources
Movement
expended
in funds
£
£
(174,068)
6,969
(22,134)
-
(196,202)
6,969|
|---|---|
continued...
Page 14
AVIEMORE AND GLENMORE COMMUNITY TRUST
Notes to the Financial Statements - continued For The Year Ended 30th September 2025
## **16. Related party disclosures**
There were no related party transactions for the year ended 30th September 2025.
Page 15
AVIEMORE AND GLENMORE COMMUNITY TRUST
Detailed Statement of Financial Activities For The Year Ended 30th September 2025
|**Income and endowments**
**Donations and legacies**
Donations
Grants
**Other trading activities**
Ice rink catering income
**Investment income**
Rents received
**Charitable activities**
Ice rink income
**Total incoming resources**
**Expenditure**
**Other trading activities**
Ice rink catering expenses
Ice rink expenses
**Charitable activities**
Wages
Pensions
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Repairs and renewals
Subscriptions
Plant and machinery hire
Credit card charges
Website costs
Professional fee
Staff training
Plant and machinery
**Support costs**
**Management**
Wages
Carried forward|2025
£
47,183
32,408
79,591
10,362
34,072
149,771
273,796
4,662
860
5,522
86,137
1,523
5,522
22,675
655
7
5,570
-
6,512
1,278
3,654
1,452
228
1,993
807
13,734
151,747
21,070
21,070|2024
£
1,918
22,135
24,053
9,769
-
169,349
203,171
4,896
1,038
5,934
73,801
1,541
8,269
26,745
667
204
9,836
795
6,743
4,813
3,775
2,005
1,148
-
1,005
12,223
153,570
28,248
28,248|
|---|---|---|
This page does not form part of the statutory financial statements
Page 16
## AVIEMORE AND GLENMORE COMMUNITY TRUST
Detailed Statement of Financial Activities For The Year Ended 30th September 2025
|**Management**
Brought forward
Pensions
Insurance
Postage and stationery
Sundries
Bank charges
Subscription
Travelling expenses
**Finance**
Bank charges
Improvements to property
Plant and machinery
**Governance costs**
Accountancy
Bookkeeping services
Legal and professional fees
Total resources expended
**Net income**|2025
£
21,070
1,476
464
169
184
-
1,418
511
25,292
921
525
162
1,608
2,672
1,747
11,628
16,047
200,216
73,580|2024
£
28,248
660
397
30
260
575
1,065
211
31,446
45
-
-
45
2,718
842
1,647
5,207
196,202
6,969|
|---|---|---|
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