2024-12-31-accounts

RECISTERED C0fv1PANY NUMBEJL. (￿lL4961 (Scotla￿) REGIStERED CHAIUTY NUMBER: SC115Z07J Rwrt ftbeTr¥ste¢s a•d FI￿¢1￿ Stst¢mMts foT the Y¢r F￿ed31 Deeember 2•24 Duf4VEGAN COMMULYITY TRusr scio Mann J￿d 26 Lei%is Iskof Ixwi5 HSI 2JF

DUNVEGAN COMMuf41TY TRUST SCIO for Ibe Yew Ewled 31 Dembtr2•24 Repwtofthe Truskos I to 5 Inde￿• Report stst¢rn¢ot of Flnamtknl Artlrit BalAMCt Sh¢e¢ 8 10 9 Notes t• the Fkn¢knl S14t•e•ts 10 to 17 l)ttaikgl 5ttethe*i of Adtrrtfl

DUNVEGAN COMMUNITY iiiusr scio eport of IheTrMstee5 forth¢ Y¢8r E4dtd 31 Ile£ub¢r1024 Tht tsusttts who are a150 dIred￿5 of thilv fw the wrtx)ses ofthe C(xntraThies Art 2LXKS: preseni yrt iviih the fillancid siamthts of ¢kniiv for the yew ¢n(kd 31 2024. The tru%ees h&ve thpied the pl￿,1$tonS of AccouDiin8 WKI kep)niro ￿, Chariiies: State[n￿l 0fReamnn￿ PraLtice rylicaNe 10 dwitlC5 prq)ariJi8 their acco￿ts in arting SthJ¥d atvli¢abl¢ tl UK aThJ Re￿bI￿ of [rel￿d IFRS 102) letrective I January 20191. ThE trustees are pltastsj ￿ present their repx( with the fmwKial st&meAtts of txthvegan C(Thmunity TNst scio tor thc CT￿ 31 o￿aRber an4. Thi5 rqxjrt r¢fl¢¢ts (KLr ffigoiog thnmltn￿t w wan¥1￿Y and aCLwlability in o op¢ratior6 and highlights the ryogrtss n)Je hievin8 w charitsbk ￿j￿¢￿ve& the year, have r￿uSed advancin8 th¢all(￿, cotEuJwnitv d￿tk)pm￿I, 8fLd enlwnLxn8 haits8e 8ftd culwre within the Dunve8an area. The finaniial staiements herein rKovKk kn oveTh'ie%tr of ojr financial p)siiicth ￿ the Alk￿l￿)ll of resources th the Vdri￿s iniiiiYe5 proieLts 5UlV>rt our rnis5iQll. OWECTIVLS AND AcrivrriES Objrrtivu 3im$ The rnain pupJse ol the (ryniSa1￿ is ccwisiart ivith funhuing the ￿lIevrMen1 of srAainable thvekymenL Thc main pUrE)05￿ arE.' . 1.he ￿VanC¢m￿l of ¢duc . Thc of ts)mmunity devek4M)W - 1'hewJvanceM￿l of hvitsge and culwre provision of fxiliii4 ￿ the (x8anis31ion of ￿￿1¢￿[ aLaiviLie4 with the of Imkyoving the condi11)￿ of life forthe peopleoftXJnve8an SDllksllt xtlyld In a(xordan(e wilh it5 aim5. thJnvcgan Comtnunil) Tru& driYr5 in Dthve8an Community CounLxI Arcd to furthcr LY)rnmunitv dcvelopNttnt. The Ctjnmunity Part Proj￿1 is ￿ell uTrJer4Wi ID 1nstrl1ati￿ aNI ex￿ed lo c£Knplrtc by March 202). Tr organiFdlion ts also in the laller sts8ts of ￿￿1'ey8ncin8 in bringin8 a loeAI building i￿0 ¢ommunity ilse, ecoTh)miq wi818nd edwotion81 in atp& The (wnisatitin is alxi at the f&sitMlily si¥ge of #tT¢x(tsble housing KI IKI s(klress the athie kning crisis in the area Lknu8h ihE Corntrhunity-04¥ned I￿Sing m(wJei. thmvew Community Tws¢ alw b) many k￿al groups by providin8 funding fTOrn th¢ Ren Akrlil WINI Farm fun(L iJluLfihg Cofvmth)iiy Hall. Cominunily Courril. t)Jllve8an SL4xx)l FU￿1. sma]Iv oly c io sel up a tradin￿ sthithary ¢0 develop some projects.

Duf4VEGAN COMMUL¥ITY TRusr scio Rewrt •fthe Trnstees (or tht Yur FAdtd 31 DtteThbrr2024 FINAPICIAL REVIEW Fin•Dci•I position The t￿￿1¢eS regul•Tty tt¥iew rexves, using lh¢ ReseTres Policy lo <kYe]op and SLhPP)rt SITaiw' and StratLyc Plwthiw A risk.based 4yo4¢h is lo C￿¢￿1#¢ an of reserves ihat I￿k8 * reliablllty of inu)me. costs for re-OrBani5ati￿ vf x%i%ilirs YJKI spErific lidixlili¢5. AJTh)w)ts are risks we are aware Of￿ well ss contin8enciegh) allow Dcf to iyiih W￿[￿eted corts aTrJ (WA)rnmiiie%. We ￿T￿1[AllY hnld ￿5¢1¥￿ t￿. - [K(￿e£Lth¢ continuity of again￿ umthain fiAure irm)x - [￿)y1& the nee(bJ to fIn￿ce inv¢Am￿￿ in orATrii(YL5 . wovide lijnds lo replace to cover for wifK liabililits ar¥J Id￿ti[1￿1¢ mk5 . ro alkm Dcf ￿ reswrtd ￿ unexpethed OPFQmlUli¢S ihat ￿ fwtherw Mi￿1C . to allow contr￿1￿] tsbligtions. The tn]51ccs FovE scl FR￿¥¢$ al £20.￿) (whidb equ41rs Ki appV)XbTnp￿Y 6 m(Inihs unrestncied xfiiure. This w511 nee41 th be revitt¥ed Imr￿lia￿) following the xqui51tion of thc Gaele Buildings. As al 31st DuxThtxY 2024. the level of Free R¢5erye5 (thfirn￿ a5 t(knl gcwal urwc5tr1r￿yj fund Iwgible I wds at £13.050 thpseby below the opiimd re5er¥&% flgure. at apwox 3 mtxjuts of oythditttr¢. W¢ intthd to bjild OLf nr¢th¢ted reserve5 by keePll￿ &Si8na￿l re5erve5 in an interesl accrui￿ 85 much &$ c8t), well as IOLYI fuNlrnisin8 cv0￿. DCT hLs Te5tricted reserves of£487.431 inek¥din8 teseTres deslgwed Fmjeas. Tr rtsiriffled reserYc5 are hdd to rqxeseni ff5eTve5 that are not ayailthle othff adil'iil￿ 5inL¥ Ilty eid¢r io ￿ L¢¢d LO ryydwe FdNI IPT equir#wL we hai'e LX)mmiiied LO. kLV & a contin8eno' plan for rwrs or anwguK)' o)5ts for OnE of our exis¢in8 woi¢¢t or for of OUT kcy ￿￿k)pm¢nI t￿0￿cts. A5 the only Jkn'el(ymKmi Twsl in Ihc t￿￿¥£￿ Cownmunily C(wTriil w wc E rrsw)nsible lor a iiide ￿tty. of proie<l& yxh as It￿Se Clurent Proied GThmunity AdK)n Plan. Comrnunity mu11￿U5. GAel¢rt Communiiy I1￿, AffoNlabk CommwilN" Flowing and 12Th1 c￿n￿nity Park. Jnd Ik r￿UTE Comrnunity Pitch. Restricted reserYc5 relatc ky Inc￿￿¢ to k used in xwrthncc iyith 5rrtxafic ￿n￿10th$ bmpfys¢d by 8￿j therefore th) not torm pNrt ofgeneyal rew%'e& The Res￿$ Poliq 1$ reviewtdqwtthy ￿ lw10f￿ inrnaJ fir￿1claI contsDI 5y&ert

DUNVECAN COMMUNrrY TRusr scio R¢wrt fjfth¢TTuX¢e5 for Iht Y¢•r E4d￿ 31 1)¢trnbtt2•24 FINANCIAL REVIEW Inyt5t￿eot polley objttlives ArT)lic4lI￿￿ are Kyjred 4YitLrf the f￿0b)Ell1Ves0rI￿a]ty. irttythe k•lh)win8 ¥YiWW'. . Comrn￿1ty ITrycl-The ath8neenrtt ofcommunity Develo]xn#tt and re8eneratx) - Socia] [rn￿. The advarKement 8nd thveftynettiof new skills - Culiural Impaa- The supwn and tronKJiion of Gaelic knilage Cult￿ ofthe - Relief of Poverty and lsolatioTrSu￿1nÉ (Ksonl￿l￿% invol¥ed in the Frt¥entiM and rdief of ￿￿erty. i5y)lati￿Jhe saving of li%'(sand ihe adVa1￿￿[Orh¢%lth. - Di•di'8nwge- Th¢ relief of ￿￿)5¢ in ￿1 by reasffl of ill healtt4 dibility, finaft¢ial h#rdShI￿ kKali(m or olher disa(fvantsge . EnviyonmeNo1 Impl. The0dv￿a￿enlorenVlrO￿ffiC￿￿ pr(Mtttknor1mJxov•￿)I - R￿e￿I￿￿￿The rmvis¥M a￿J0[8￿MisatIOn ofrtx¥tiLMwI fxilitse5 forthe be￿rit ofdl oftheabtsve Projttts score at le&st 17 (yjt of a m&xim￿or 35 ts) pr￿er ￿nSId￿lIN)rt. Owsuc¢essful grAni ¥pplKiThJS for 2024 (ollo EduL7knonal Training evol11￿ CMfta5 Soci31 Chrb Duni'ew Commthiity co￿￿1] discraionat). fvnd (I)10212024 2fA0212024 J70.IX) 164.03 2210412024 07m512024 £4,(￿. £2,(K)O.(K) Duni'ew PrirnaT> SrlK disL¥etN)nar)' fund S Dunvew Comtnunily Council artiing EihKtional dnd Trainkng Skye Beach Cleaths Dunvegan Community Cowicil L(xh DunkcBan m￿1￿8¥ ASMK. EdLKsiiothaJ and Trainin Cdw7Llional and TrdininB £￿￿tional and Training Radio Skye charilK5 S￿1 Dunve8￿ Community Hall Over th¢ Bridge fikn grknt Ed￿tional and Trdinin8 Dunvew Primary Scknl di8udionary fund 5(W 3W5r21ll4 2.500. EI.L¥JO.(KI £ I,¢K)O. £1 15.(K) £583.IKI £659.44 £I.IKX).QQ £7iO. I9Kj7r2￿24 03109r2￿24 0510912024 12109r2024 0711￿2024 OVI(W2024 2811(y2(Q4 0111 IQ024 2711 Ir21r24 111112Q024 £I.(KM).(A) £7.tMxi.Ixi £1.(￿. £1.￿)0. 18JIY2024 £2.5Th)AK Total £29,641.47 FUTURE PLANS t)unveg•n Corrtrnwiiiy Tn￿¢ ivill k) ¢nga8e the community io plot wuLse ihe cFdlertges Atxl optxxlunilits that our LY)mmuniiv fetts. We aTC oJrreNly Mwking i¥iih the Comm￿11). Council dcvckyJTKni ot" a Comtnunity Acti￿ Pla￿ whi¢h ￿.111 allow us ArniegK pkn fv our organ1￿l0n. In a&Jitkon to Ihe ptojects e%'ident in these LYyJnts: swh as the Gltee cthnM￿ll¥' Ilub. i￿e aniicipw takin8 the leBd on the de1.elotxn￿I of Stx)ns Pitch in ar¥J further wDrk ￿ C￿n￿￿nItY thvntsj H(Ksin& ail of whi¢h kh21 wiorities and Ivill rLyuire considerabk invLslm¢tLI. We will rwI1n￿ ktsl ¢omtnunifJ" kwmj vJ manage our existing pnJjecLs' s￿h &4 the Comrnunity Parf( Minitx

Duf4VECAN COMMUNrrY TRusr scio Rtpwt oftht Trnrte for tht Ye•r Endd 31 Detembff 2•24 STRucnJRQ GOVERNANCE AYI D MANACEMENT Gov¢rAimg 'rhe ¢lwit)' is lx)n￿OI1¢Xl bi. its g0vem1￿ of atxl Lwtituits a limite41 (xjmpany, limitsj ty 8uarJitEe, s ¢kfined by the COM￿1￿ Aa 2(￿. The committtt of tru￿tt$ cons5sts ofèawttn thrte ar¥J ftye deae4 full memters of the Organi￿10￿. athliional sui on the U￿rni1tee is reWv￿ a tr￿¢re aFV)intal by thjnywn CL￿MunIlY C(wrKil 05 r¢wr5enl4live there art two a(kJil1(￿aI t￿Slee rrt)5iliims that an k filjoj bv at any 5x)i￿ to maiNain a EaL3K¢ of skill and &¥￿￿enCe. ThCSet%￿ tr￿(l%5 can b¢ xknted oul with the rc5id¢nl r1￿￿nI￿¥￿IP{￿rt havc ￿ ¥>iins righis. orriLr beare￿ d￿l fr￿ the mernlrF5 of the COmTnittcc. r￿$1￿7￿￿ of ￿ kart one conmniltee Ittem￿r. are forme4S for ]xrrA)ses&% andMen Irxffivi(knalsofsixieen ytsrs tiber￿0 e listtyj (Xb theLknfv￿ tcome a fvll lif (hr SCIO. The marw¢nt COTnmiiw ¢IK tr￿¢t¢S fnr purFK>5e of dwity IAM., riiiy ai iimc a￿￿nI any member u) the Lymnmiike. Mtmkn ￿joIn the comfflittet by bel￿ rxYnintd to IK a Tru51EC in wriling ty 2 rull nKmbcr5 bcforc an AGM. A$￿¢141e tn¢mbers ￿ junior membus ¥olin8 rithts. All tntstees ate arqm)i￿oJ or rc4wirted by the n)Cm￿r5 at the arAwal m¢¢tin8 whith 8¢JKrnIty hdd in N(l￿nt￿r¢¥￿. REFERENCE AND ADMINisfRATIVE DETAVtS Regts¢¢rod C•rnp4ny M•rnb¢r CSnn5961 (￿￿}118￿dI Regi5ttrtd Charily Thurnb¢r SC052078 Il¢£it¢rtd oifi¢¢ 4-5 Ardmffe Dunve 151eofsk)E IV55 87J Truslev% l￿de￿ndent Eianjln Mann Judd Gordon Ltd I￿¢T¢￿ AC￿untan1S 26 Lts%is Strttt SlorwwJy Ile of Lewis HSI 2JF Appjvved by orderof the trM)ard of tsyaees on 24 2025 ￿151￿1 its beFAif ty:

DUNVEGAN COMMuf4trY TRusr scio Re￿ ofth¢ Trnstees for iht Yur Endrd 31 Dttanbrr21124

Imdepe•dt•t Exw5Aerf5 Rwrt to theTrHs¢ees of D•n¥egn Comunlly Tyust SCIO I r¢pJn on ihc accouN5 for th¢year ryKkd 31 Dr￿P￿T 2024 tA8e5 105cv￿1￿. ResrdiYt re5p)nslblliths 0fM￿te£s1￿d examl¢r Thc charity'5 ￿Ex}I￿1b1C for the pr¢partKM of in with Ihe tern5 of the Charities and 'rrnse Investment Ibwilathjl Aa 2(K)5 Ch¥i15 Atto￿ts IStOLlaMII Regulations 2(Mkn1&8 amer¥Jedl chxity" trustees ￿ll$Ider tht the audii requiwnaw of R¢8UlWi￿ I(M I Xa) to 1¢) of th¢ A¢counLS Re8￿1￿￿ does noi apply. It is my reS￿sibililY to exwnine th¢ xLuutLts ￿ ry1[￿ Sett￿￿ 44IIXcl Ad ts) sLae p¥tiLular rnallers have£ome to my ailenlth. B•51% of ihe IndeptTrdEnt fEPOrt My examinatirm WLS carried ￿J1 in a(L-ordthcc wilh Regulaticffi I l of the Llwitie5 ACc￿mS Iscoilwxl) Regulations 21KJ6. An ¢¥8miJwion irKludes a M'iew ofthe ￿j￿ing TLrord5 ko by thc LI￿1tY and of thr a£￿￿nts wesenL¢d with IlK)se reciMxl& It al¥> include5 (x>n5wJer&ion of ￿ urrtsual it¢ms or dis¢bsur¢s itt th¢ and seekin8 e%planati0rn8 frorn as tnjstees o)rKeming ary matters. The un(krt8k¢n th nol ]xovidE all the evi¢kn¢e rlwt MY)uld be wllired in an aLMlii. (%￿Y l e¥press * 4￿J11 opinlon on the vie￿, given ty the Indepexdthi txamlns slateme•t In connecii(ffl ￿1th my examinaiicm, M rnatterhas c￿e u) my attcnlion.. 111 which giv￿ m¢ rcayJth¢ Kb iKli¢v¢ tha4 in matcrial r¢5F£cL th¢ rowirements to k¢¢p %counlin8 I￿0￿15 in with S¢dw 44(IKa) of Ad aThJ Regulation 4 of tlK 2tM)6 A￿￿￿￿15 R¢guloti(ffi& to kYeFAre which with the auyymtin8 Tecorts znd ￿ lym￿ with Regulation 8 LTrf the 2LTh)6 Regulatitins have noi been md. {2) tn iithTc4. in Tn). fViTTrnrT. alleTrtrT￿ th[￿1￿ ¢Jrder kn ￿%1￿e a uThrstsnding of the xcounLs to E¢ lann Judd G)rdon L Chartered AcLKwThanLS 26 Luyis Sire T￿¢ of Luvis HSI 2JF 24 Jth)e 2025

Duf4vEGAN COMMUNrrY TRU￿ SCIO Stsl¢w¢wt ￿FI￿•¥thI Arfivlilt¥ for the Yev EAdtd 31 Deternber2024 31.1224 T(al (￿d$ 31.12.2J 'I'olaJ Vrnr5trisx¢d f￿d Rewided INCOME AND ENDOWMEf4TS FROM tkn#ions and k8aCKS 579 197.41A) 198Akn9 86.443 431) 6,439 Total 1￿18 197.4 2Tr1508 443 EXPENDITURE ON ChaTllble *¢¢lvrtks Cthlritable Donats{￿S and Grants 62ffj70 29.641 61070 29.￿1 48ffl3 33,189 Totsl 91.71 91,711 81.882 NET INCOME 7.011 105.779 111797 4,561 RECONCILIATION OF FUNL Total funds tffouBhi foTh%wd Oh32 381,653 3É8285 383.724 TOTAT. FUNDS CARRIED FORWARD 13h50 7.432 501.082 388285 Page 7

DUNVECAP4 COMMUNITY TRUST SCIO 31 DtcaTrb¢r 2024 31.1224 Tolai 31.1223 Totol funds l￿d fUt￿ts No FIXED Ass￿15 T￿BIble assets 136.630 136b30 CURRENT ASSETS 5J52 11.478 5 J52 361280 Cash ai tomk 350J02 388.285 16030 350fy)2 367ffj32 388,285 CREDftORS Atnwnts fallins (k ￿rythin C￿¢ jear {3.1801 13,180) NET CURRENT ASSETS 13.650 350.802 364,452 388285 TOTAL ASSETS LEqSCURR£NT LIABILITIE5 13bSO 487.432 501W82 388285 NET ASSETS 13,650 487,432 501.082 388285 FUNDS UnrvAriduJ fun Re￿[IL￿d funds 10 13.650 487.432 6.632 381ffj53 TOTAL FUNDS 501,082 388285 The charitable company is ffilithyj fo rxaryiicn awjii S¥rfion 477 ofthe Corn￿￿￿ AL 2(#￿ for ihe year endgj 31 D￿rnber 2024. rn¥mhers rquirtd the LIMn￿Y kn 0kn8in an aL¥Jn of its finanual r(¢ the 31 December J)24 in xwId￿¢CWIth S¢¢¢irffj 476 olthc 2fyh. The Iru5teesackw%de41ge theirre4xwiIMlitit5 (81 en￿￿11n8 thai the tk¥ithle c(M￿Y keg)s acc(mtin8 reeorts thai c￿7[￿Y wilh SeeiK)ns 386 and 387 of the CcthFwye5 Aci 21KIS and fJnAncial itthich 8itre a fair of the sme of alT8irs ofthe LI￿11￿)￿ compan), as thi ihe end tsfexh f￿￿1?1 ofits or (kficii fw exh firjancial in accord￿ wilh lh¥ requirerr￿n1 (>f knioN% 394 atul 395 2nd i%hich othenyise comply Mith thE re4tsirem2nts of the Compani¢5 Ad 2[￿ to finartial aaiemenw so far as a4w1ik4e￿ th¥ithblecompaw. (b) Page8 c￿lin￿e￿...

DUNVEGAN COMMUNITY Illu￿ SCIO 31 DettffllKr 1024 TW f￿anCial Fyqwal in ith the [XOVi3M￿s 8rvlicable compllnics 5ubici the Sm￿[ aJ)ynie5 regim¢. The financial ivve Opwov￿1 ty tr Brd of TrL&ees atKI w￿)nSed iÉ%L ( 24 June 2025 and ￿tte signed its ￿haIr bv.. The tw Orthe￿ fmanciai $￿el￿nts

Duf4vECAN COMMuf4TTY TRUSr scio Notts ¢0 the fMfyrl•l lor tht Yur E•thd JI Dr¢rNbtr2024 ACCOUNTING POLICIES Bs15 of prewlzthe Ilwekni $l•1ofj￿ts The fJn4Mal ol th¢ ¢kn1￿b￿ ¢)nw). which is a wblic bL￿t[rt eniity ￿der FRS 102, have be•) in 4ccordanc¢ ￿Trth ￿ C1wiitP> SORP IFRS 102) 'Ac(0J￿]fi8 atMI Rerthin8 by CILariiie5.' Statetntnl of Recommentsl Pt2etice applicable to eh¥i(ies their xcounLS in w'iih the Financial Re￿lfig Std8rd applKabk in ihe UK and Ryb]ic of lffland {FRS 102} IdTtttiv¢ l JaDuwy 3119Y. Financial Rqxjrting St4md&Td 102 Tr FinaTKial Rrwrting StstKknI p￿K￿le ihe IJK and Ryblic of IrtlHnd' and the Companies Acl 21NJ6. The finartial h￿.¢ thc hislwirnl coaconvention. Income All incme is rwo8ni5cd in Stknurt of Firbmaal A[￿1111# orte the ¢lwity has entiiiemeni w the fun(4 it is prob3ble thal thE I￿>me will i recttved the amtyffit can t¢ meaAw¢d ￿ll3bty. Expe￿dI(￿re Lrdbiliiics arc rco)Bni5vJ a5 expu¥Jilwe as Ihuc 15 a IE8al ￿ LY>Th4ruclii'e ￿lIgatiOn ￿￿￿11￿￿8 the charily that expenditiire, 11 15 PToFd)le 8 twan5fer ofec(YMxnic IKnefits i¥ill ir rowired in settknThi aNI th¢ arno￿1 of lh¢ obligalion C￿ rdiably. aLf(wnted for on an a￿ru￿15 IM5is Ikks irb C￿￿]ri urtder headings a88fe8a all cost related kn the cate8￿y. Where bE dir¢rtiy to particular helin8s thty have bea) all¢xJ to ￿1ville$on a basis c1￿l￿ethI with ihe u5eof res(wr¢ Grdn15 olytred 5ubjed kn cththti￿s hve beth met 41 the u#1 re notd A t￿lMi￿nent accwed 28 expmliture. DtrrtUion is WN'Nled at the folkn%'ing raks in wri1¢ olTwh assd o%cr its c511rn￿ryJ u5cful lif& Fthold wwcrty Long ka5¢hold Motorvehiclc5 Tixiioti The charity 15 eX￿n￿ froTh lax￿ its Lknthble ALqlYii￿. Unr￿n￿￿ furtdSG￿ used in iyith thedwithL4ry¢Ltivcs at thcdisueuth) of1￿ ITu#e¢s. Rcstriclrd frutd5 ￿ only for pnicular within tk d)jea5 ofthe clwity. Resrri¢tity15 arise ith SFrfified bi. th¢ (kJNx [￿I￿lar￿Ar1e￿l wrp)st& Furtlv ¢.￿an￿10￿ ofthe [￿UrE fijnd is indth in theTh)trs fir4n(xAI sthments. P4e 10 ¢ciiiinued...

DUNVEGAN COMMU141TY TRUST SCIO i ote5 to the ftrJ#nti￿ SttetheNts- for the Yegr Emdtd 31 Dt¢ember 21124 DONATIONS AND LEGACIES 31.12.24 31.12.23 Fundr¥ing Grdnts Minibus Inc(¥nc Oiher IrLLYXrte 3S.3(K) 158.414 3.776 579 86.443 198.069 86,443 Grants receiyal irdwknl ifh tk aknye, ae ts fdk)ws: 31.12.24 31.1223 Communil) BencfbiGrdn15 tssh Land TrU￿A Cw8nts. Hi8hland COUMI The Entrgy Sai'ing- CARES ttish L￿d FL¥Ki c￿ts- knse I 73.341 37.386 3&638 2.328 6.721 69,649 16,794 15&414 86,443 INVFSTMENT INCOME 31.12.24 31.12.23 De[￿11 xcx)uni inleresl 439 C7RANTS PAYABLE 31.12.24 31.12.23 29h4l 33.189 ontinued...

DUNVECIAN COMMUNfTY TRU￿ SCIO ror tht Ytsr Emdtd JI Detethber2D24 GRAIYTS PAY ABLE- ¢gmtiR¥ed Ihe io¢al gwts pa¥J 10 Insti￿11￿5 the Year ￿75 a5 rdkn 31.1224 31.12.23 Community R¢¥thr Grwt Dunvegart C(rnth￿y Cwn¢il Cmimuniiv H￿1 DUnVe8￿ ￿lMary Sthy)I Dunb¢san SenI(xCili￿ballb Isle of 5kye PIF Bakl Shinty 8rnall Ptoieci Cirani Skye Lod)alsh Ar¢hi% I4.￿3 4,676 5.(KJO 2,500 i( Revolting CN)Ilcr5 Dunve8gn 8nd fA5trid ClYim&E DiMcr Sk>r Btach Lieans SIMary'sChurth Loch D￿ve￿aN M￿]ngS Asso¢i81iL Radio Skve Over the Brid8e Film lis 583 059 23.521 26.939 TRUSTÉES, REMUNERATION AND BLYEFITS There w"¢Ye r￿> or Imher the yetr 31 Decantw 2024 nor for Ihe year ended 31 DecemFffj 2023. Trusttts, expe#ses There MrrE no pnid f(r trK year ewjed 31 DEce4ntrr 2024 Th)r for the yw entsj 31 Decunttt2023. COMPARATIVES FOR THE STATEMENT OF F114ANCIAL ACTIVITIFS UnTEsiiided Restricted run TOL21 funth INCOME AND ENLKIWMEiY75 FR(N Dmdivns and kp-.ies 86,443 86.443 EXPENDITURE ON ChArliabk aL1vI￿& Charitable t)onatior6 ar*J frdnts 5.149 43,544 33.189 48.693 33,189 Totll 5,149 76,733 81,882 SYET INC(hMEI(EXPENDITURE (5.149) 9,710 4,561 P4e 12 LI￿lI￿utd...

DUNVEGAN COMMUN￿ TRUST SCIO rortbt Year Ellded JI De¢¢mber2024 COMPABATIVES FOR THE sfATEMLNT OF FINAf4CIAL ACnVITIES- Unre5th(xo4 fund Resiri(trd rund5 Tolal runds RECONCILIATION OF FUNDS "lothi fund5 brought forw&d 371.943 383,724 T￿AL FUNDS CARIUED FORWARD 6,632 381.653 388285 TANCIBLE FIXED ASSETS F1rd￿]d Long I￿5d￿ld Mtrtor vehid¢s Totsls COST Addilions 42,98S 83.645 10,( 136.630 NET BOOK VALUE At 31 tkccrthr 2024 42.985 8J.645 10,( 136,630 Ai 31 DecemE¢r 2023 DEBTORS: AMOUlYt5 FALLING IMJL WITHIN OYI E YEAR 31.12.24 31.1223 5J52 CREDITOR&. AMOU1￿5 FALIJNG DUE WITHIN ONE YEAR 31.12.24 31.12.23 AL￿Tu￿S arml thferrtd income Ac(¥ULxI cxwn5C5 420 2,7 3.180 P4e 13 Ilinutsl...

DUNVECJAN C(kMMUNITY TRUST SCIO f•r the Yur Ended 31 D￿ethI￿r 21124 MOVEMEIYT IJ¥ Fvf4D5 Net Transfffs At 31.12.24 All.1.24 in fuT¥J5 funds Unre5trkXed funds CJ¢ncTal fuwmj fi32 7.01% 13,650 Rejtricttd fmnth Ilen Aketil Wind Furrn F￿d Ga¢1￿ FuThl Playk*rk Fund cn￿￿3￿ WLKXI F￿d inibus Fffid J8IW3 12.170 27.827 55.046 146,2951 15.158 348228 42.985 85,(M6 11.173 381,653 105.779 487.4J2 TOTAL FUNDS 388285 112.797 501,082 N¢i in fuTrJ5. inc1￿jed ￿ ihe alx)Ye are& follo￿3.. IT￿￿1n8 in funds UNrt5tri(tcd fuuds Gffltrai fmd 7.018 7,018 Rutricted funds Ben Aketil Wind Farm FuThl Gaek￿ Fund Playpark Fund CnJaLhan w￿￿j Fu￿1 Communit). Aaion Plon FurKI Minibws FUWKI Affordabl¢ Ilow5in8 FWMI Shared 0[%￿t￿hip Fund 73.341 37J86 55,695 721 4.1)22 13,ris 16Q471) 19,559) (649) 17.858) (4.022) 12.6W2) {4.222) 12J281 12.870 27,827 55.046 {1,137) 11,173 1328 197.49) 91.711} 105.779 TOTAL FUNDS 204.508 112.797 P4e 14

Du￿&vEGAN COMMUNITY TRusr scio thr S141on¢•ts- mtin•¢4J f•rthe Year E#ded 31 Drtelx￿r2o24 i•. MOVEMENT IIY FUNDS- conlill•ed COm￿rA11ve$ f•r bOVeW¢ l fw*ds Nei Ai 31.12.23 1.123 in fund5 Unrtstritted fund5 Ger￿al luThJ 15.149) 6,632 R¢slii¢ted fuwds Ben Akeul Wind Fann FUKI 371,94J 9.710 381,653 TOTAC. FUNDS 383.724 4.561 388,285 coM￿alIve rKt Mov•nert in in the aE<we aR a% follo￿. IT￿m￿ Re5ourees m0ven￿nI in funds Unre5tr1£ftd fmwds G￿￿rai fiJr¥J 15.1491 (5,1491 Re5tricled fu￿d5 tjen Ak¢til Wind Fam) Fuld ScLrtti5h ￿¥j F￿d 69.649 16,794 {$9.9391 {16,7941 9,710 86.443 {7fjT331 9.710 TOTAL FUNDS 86,443 (813821 4.561 P88e 15

DUNVEGAN COMhlUNITY TRUST SCIO N•tos io Iht FINA￿la1 Slx¢emtnts- c•&tinwtd forlh¢ Yur Ended JI D¢¢ob¢r2024 MOVEMENT IN FUNDS- cohlknued A ￿￿ertY￿a 12 nKJthths 12 mortths is&$ fo]&)3: Nd Trnnsfws Al Jl.1224 Ail.12J I￿(L$ Unrt5¢rltted Genual fund 13,650 Ben Aketil Wind Farm Fund G4EIfv Fund Playpad( Fund c￿￿than WrKxl Fund Minibus 371.943 22.580 27.827 55.IM6 11,137) (46.295) 15,158 30.0Tr) .137 348,228 42,985 85.046 371.943 115.489 487,432 TOTAL FUNDS 3K3,724 117,358 501.082 A cUT￿t year 12 rrrfjnths r￿d ￿Or yrar 12 ￿nthS ((￿lInEd in fuThl& included in th)vc arc as Inwmi R￿￿rCeS Moveme￿1 in lun(Ls UDrestrteled Q¢Tryd furnl 7.018 (5.1491 Rtslridcd funds Ren Aketil WINI Farni Fw)d Scoitssh Land fw (iAdte¢ frund Playpark Fund Ciuachw) Wcod Fund Comtnynily Aci#)h Pl￿ Fun(L Minib￿% F￿d Aifordable IILK￿l￿g Fund Shared O%incr5hip F￿￿ 142.990 16.794 37.386 55.695 721 4,022 13.773 4.222 2.328 (12Q4101 {1&7941 (9,5591 16491 {7.8581 (4.0221 116021 (4.2221 (13281 22,580 27,f27 55,(W6 11.173 283.933 {16&4441 115,489 'roTAL FUNDS 21AI.95I {173.5931 117.358 P4e 16 LYJntinLd...

DUNVEGAN COMMUNITY TRusr scio Notes t• tht FI￿￿¢11 Stst¢mMts. ror the Year Ewdtd 31 DY#bber 21124 RELATED PARTY DISCLOSURFS There were no rela￿d parti wan￿10￿ fur theytwrn(bJJ Jl Dcccrntrff 2024. Pa8t17

DU14VEGAN COMMUIIITY TRUST SCIO Delaiw Slxtemeni•f Fm¥ncil Artiviths ffi)rth Year E•dedJl De¢thber 2024 Jl.12.24 31.1223 INCOME AND ENDOWMENTS Dwatimis Fundraising and tkn¥ioN Grants Minibu5 Incl￿ Oiher [r0￿me 35,3(X) 158.414 3,776 579 86,443 198.069 86.443 Ikpxii aEcounl interest 6.439 T•tsl incoming resoiiire5 201308 86,443 EXPENDITURE Chgrltsble a¢dvltl¢s 538 148 1,933 Athititising SuHdri¢5 Costs Website Cos Orbog FO￿51 Proje Buildin¥ PrvjLX Pla}park Expendi114re Cruachan ExpLYKfjtur¢ Cornfftunil). Actvjn Plan Minitr￿S ￿pendIlUre Community Aftordablc Ho￿1￿8 Shottd H811 Hirc Purchases Grothis to instiluknms Grdn15 to indTri¢hais IJ 1549 1.670 16,794 942 1,084 649 7,85B 4.022 2.602 4.222 2,328 158 523 23 J21 6.120 28.939 4250 56,648 54592 Support tosts liagemeNt Wagc5 33.305 26.750 Governanee t￿15 Accountanc). le8al fees 1.758 540 Totsl resour￿ ex alw2 Nrt in¢om¢ 12.797 4.561 Thi5 P38¢ d￿$ ￿ frTh ￿ ofthe fiTwKiaJ swemerlls PaR¢ 18