**CHARITY NUMBER: SC051901** ## **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS For the Year ended 30 September 2025** ## **FOR HARRIS CHARITY SHOP SCIO** Mann Judd Gordon Ltd Chartered Accountants 26 Lewis Street Stornoway Isle of Lewis HS1 2JF ## **HARRIS CHARITY SHOP SCIO** ## **CONTENTS OF THE FINANCIAL STATEMENTS For the Year ended 30 September 2025** ||**Page**| |---|---| |Report of the Trustees|1 - 2| |Independent Examiner's Report|3| |Receipts and Payments Accounts|4| |Statement of Balances|5| |Notes to the Financial Statements|6 - 7| ## **HARRIS CHARITY SHOP SCIO** ## **REPORT OF THE TRUSTEES** **For the Year Ended 30 September 2025** The trustees present their report with the financial statements of the charity for the year ended 30 September 2024. ## **REFERENCE AND ADMINISTRATIVE DETAILS** Registered Charity number SC010161 Seaforth Ardvourlie Isle of Harris HS3 3AB Trustees Independent Examiner Mann Judd Gordon Ltd Chartered Accountants 26 Lewis Street Isle of Lewis HS1 2JF ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing Document** The charity is a SCIO (Scottish Charitable Incorporated Organisation) and the purpose and administration arrangements are set out in the constitution. ## **Recruitment and appointment of new trustees** All the Group's office bearers are appointed by the members at the Annual General Meeting which is held in December each year. Page 1 ## HARRIS CHARITY SHOP SCIO REPORT OF THE TRUSTEES For the Year Ended 30 September 2025 ## OBJECTIVES AND ACTIVITIES ## Charitable purposes The purposes of the Group, as recorded in the constitution, are to provide and promote fundraising for distribution to local organisations providing help for the disabled, and to focus attention on the needs and services available for them. ## ACHIEVEMENT AND PERFORMANCE ## Charitable activities The Shop was open for business between October and December 2024. From December the focus was on acquiring, erecting and fitting out a new portacabin. Funding amounting to £31,656 was secured from a number of sources against a total cost of £37,312 — the difference coming out of reserves. The Project Manager and almost all the local contractors involved in the removal of the old building, the erection of the new one, the fitting out and the landscaping gave their labour free of charge. We are indebted to them. The shop, which is more spacious than the previous one, opened on 19 May 2025 and has had a very productive season. Grants amounting to £15,000 were distributed to 14 charities providing services to the Harris community. A card machine for payments has been introduced and this will attract more custom in the future ## FINANCIAL REVIEW ## Reserves policy The deficit for the year was £9,229 - after the award of £15,000 to 14 charities. £5,656 was taken from Reserves to fund the Charity's own contribution to the new building. (The profit on nornal operations was therefore £11,336). The unrestricted bank and cash reserves at the year end were £24,794. The Trustees consider the unrestricted bank reserves will enable the Charity to continue to operate successfully as an organisation and to be able to assist a number of local organisations. Grants received for the new portacabin were restricted and were spent on the new portacabin. There were no restricted funds remaining at 30 September 2025. ## APPROVAL This report was approved by the Board of Trustees on 4 December 2025 and were signed on its behalf by: Page 2 ## INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HARRIS CHARITY SHOP SCIO | report on the accounts for the year ended 30 September 2025 set out on pages four to seven. ## Respective responsibilities of trustees and 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) (d) 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 the independent examiner's report 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 items 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 | do not express an audit opinion on the view given by the accounts. ## Independent examiner's statement In connection with my examination, no matter has come to my attention: (1) which gives me reasonable cause to believe that, in any material respect, the requirements - to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and - to prepare accounts which accord with the accounting records and to comply with Regulation 9 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. Institute of Chartered Accountants of Scotland Mann Judd Gordon Ltd Chartered Accountants 26 Lewis Street Stornoway Isle of Lewis HS1 2JF 4 December 2025 Page 3 ## **HARRIS CHARITY SHOP SCIO** ## **RECEIPTS AND PAYMENTS ACCOUNTS For the Year Ended 30 September 2025** |**RECEIPTS**
**Voluntary Income**
Donations
Grants for Portacabin
**Activities for generating funds**
Trading income
**Investment Income**
Bank account interest
**Total Incoming Resources**
**PAYMENTS**
**Activities for generating funds**
Goods for sale
**Charitable Activities**
Grants to institutions
**Governance Costs**
Accountancy
**Support Costs**
Portacabin costs
Purchase of Portacabin & Site
Postage & stationery
Maintenance
Lunch
Gifts
AGM costs
Sumup card machine
Card fees
Opening Costs
Shop Float
**Total Resources Expended**
**Surplus/(Deficit) for the year**|**Unrestricted**
**Unrestricted**
**30.09.25**
**30.09.24**
**General**
**Designated**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
**£**
871
871
307
31,656
31,656
-| |---|---| ||**871**
**-**
**31,656**
**32,527**
**307**| ||22,489
22,489
24,390| ||**22,489**
**-**
**-**
**22,489**
**24,390**| ||347
347
443| ||347
-
-
347
443| ||**23,707**
**-**
**31,656**
**55,362**
**25,140**| ||8,655
8,655
9,075| ||**8,655**
**-**
**-**
**8,655**
**9,075**| ||15,000
15,000
4,000| ||**15,000**
**-**
**-**
**15,000**
**4,000**| ||486
486
468
1,608
1,608
1,885
5,656
31,656
37,312
30,980
-
-
10
293
293
290
430
430
406
560
560
-
-
-
30
81
81
-
4
4
-
137
137
-
26
26
-| ||**8,795**
**-**
**31,656**
**40,450**
**33,601**| ||**32,936**
**-**
**31,656**
**64,592**
**47,144**| ||**9,229)**
**(**
**-**
**-**
**9,229)**
**(**
**22,004)**
**(**| Page 4 ## **HARRIS CHARITY SHOP SCIO** ## **STATEMENT OF BALANCES As at 30 September 2025** |||**Unrestricted**|**Unrestricted**|||**30.09.25**||**30.09.24**| |---|---|---|---|---|---|---|---|---| |||**General**|**Designated**|**Restricted**||**Total**||**Total**| |||**Funds**|**Funds**|**Funds**||**Funds**||**Funds**| |||**£**|**£**|**£**||**£**||**£**| |Balances brought forward||34,023|-|-||34,023||56,027| |Surplus / (deficit) for the year|(|9,229)
|-|-|(|9,229)
|(|22,004)
| |**Balances carried forward**||**24,794**|**-**|**-**||**24,794**||**34,023**| |**Investments**||||||||| |None||**-**|**-**|**-**||**-**||**-**| |**Other assets - current**||||||||| |Stock|||-|-||4,692||4,026| |**Other assets - fixed (actual, estimated and**|**historic cost)**|||||||| |Harris Charity Shop Site, Tarbert (2024 cost)||30,980|-|-||30,980||30,980| |Portacabin (replaced in 2025)||29,400|-|-||29,400||5,000| |Fixtures and fittings (estimated)||2,800|-|-||2,800||3,156| |||**63,180**|**-**|**-**||**63,180**||**39,136**| |**Liabilities**||||||||| |None||**-**|**-**|**-**||||| The financial statements were approved by the Board of Trustees on 4 December 2025 and were signed on its behalf by: Page 5 ## **HARRIS CHARITY SHOP SCIO** ## **NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 30 September 2025** ## **1. ACCOUNTING POLICIES** ## **Receipts and Payments Accounts** The accounts are prepared on a cash receipts and payments basis. ## **Taxation** The charity is exempt from 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. ## **Stock** Stock has been valued by the trustees, being the estimated value of the lower of cost and net realisable value. ## **2. TRANSACTIONS WITH TRUSTEES** ## **Remuneration** There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the period ended 30 September 2024. ## **Expenses** There were no trustees' expenses paid for the year ended 30 September 2025 nor for the period ended 30 September 2024. ## **3. GRANTS RECEIVED** During the year ended 30 September 2025, the following grants were received in support of the purchase of the portacabin site and construction of the portacabin for the shop premises: |Highlands & Islands Enterprise
Outer Hebrides CLLD
Catherine M Macleod Trust
Muaitheabhal CWT
Councillors Ward Fund
James T Howat Trust|10,406
10,000
5,000
5,000
1,000
250| |---|---| ||**31,656**| Page 6 ## **HARRIS CHARITY SHOP SCIO** ## **NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 30 September 2025** ## **4. GRANTS DISBURSED** During the year the charity made the following grants to various institutions and individuals: |Bethesda
Crossroads Care Harris
MacMillian Cancer
Harris House
Tarbert Day Centre
Chest, Heart & Stroke
Ardshellich Home
Leverburgh Care Home
Cancer Research
Obbe Day Centre
RNLI Stornoway
Hebridean Men CS
HVS Tarbert in Bloom
Harris Community Wheels|**30.09.25**
**30.09.24**
**£**
**£**
3,000
2,000
3,000
2,000
1,000
0
500
0
250
0
500
0
1,000
0
500
0
1,000
0
250
0
500
0
1,500
0
500
0
1,500
0
**15,000**
**4,000**| |---|---| Page 7