REGISTERED CHARrrY NUNWER: SC062974 R•port ofth? Tn*t•M and Un•udlt•d Fln•nolal St•t•mnt• for tho P•Ylod 1 D•c•mb•r 2024 to 31 D•cwnb•r202J for South 8ky• Cornrnunlty Camp Carnpboll Stewart MacLemnan & Co Chartersd Accountants Unrt 3, Broom Place Hvjhland IV519HL South 8kye C¢)rnmunlW CampuB Corrt•nts ofth• Fknancl•l $ts1•ments farth• Perfod 1 December 2024 to 31 D6c•mbDr 2025 Paq• R•port olth? TnMtsa• 1 to 3 Ind•p•nd•nt ExAmln•h Report ststam•ntof Flnancknl A¢llvlile• B•lan¢• 8h••t 14ot•• to the Fln•n¢hl 8tst•ments 7 to 11 D•Id1￿ 8tst•m•nt of Fln•ncl•l Aellvldo• 12 south Skye Communlty Campus Report of th Tru81 lor thg Pert¢>d 1 December 2024 to 31 December 2026 The trustegs present their ￿port ￿th the finarrial statements of the charity for th¢ period 1 De￿rnber 2024 to 31 December 2025. The trustees have adopted the provi$ions of Accounting and Reporting by Charities Statement of Rgcommendgl Praclte applKaL4e to chadty'es prEparing tl*ir account$ in accordance with the Financial Reporting Standard appICab￿ in the UK and Republlc of Iraland IFRS 1021 (effe￿"￿ 1 January 20191. OBJECTIVES ANO ACTIVITIES Ob*ctlve8 and alms Our purposes are.. organi¥abon has be•n foThe(I to benofit the ¢thnmunily of Scuth Skye and wll indude tlw follovhfig Cornmundy Counol areas. 8ro8dford and Strath. Kyle*in and KY￿rhea and Sleal wilh the following pusposes 01 16u$tainable klng Forward Securing fundlThJ lor the Agtro development aThd eompletiw Stsg8 1 ofour devehjpment plan. Planning tcthard$ Stage 2 of the development pkn. Build strorrfjer foundations W￿th SSCC subfjroups and partner5. Plall for potential audit in 2tr27 with new astro and frjnding Income. Plannirg day-to4lay njnning And r1e￿5#ry upgr*s to Broadhrd Villy Hall. FINANCIAL REVIEW Prlntlpal funding source# The Charity's pnncipal sourc*s of furKllng in the perNx* under rev￿￿re.. Donatson of buikling & ba￿[ balanoa from Broadford Vi118ge Hall. Hall h¥è. Grant income trom Broadford & Strath Community Cornpany. Public donations. Cws Communty Fundln9. Pagè 1 South Sky8 Con￿￿nIty C8mpug Report of the TMteo5 for the ￿rtOd 1 DèGemb•r 2024 to 31 December 2025 FINANCIAL REVIEW Res•rves poll¢y A¥ at 31 Oecwnter 2025 the chyrftyb unréstrl(thd r•gerve8 ￿re £405.354 12024 - nega￿Ve £9301 ol £26,297 12024- negAtiV• £9301 are free ro¥•r¥o6. Th8 tharfty haye deÉ&nated funds o1£XI,C￿ forvillage Hall kiwrov8m8nts. STRUCTURE, GOVERNANCE AND hlANAGehENT Govemlng document South Skye Communty Campus 1$ a Segthh cha+11a￿ Incowratsd Orgjnisatlon •nd ts purpw adminthtiv? $rrangemenls are sgt out in our Constitution. R•¢rultmontand appolntment ol MW tru•tse• The number of charity trustèes shall be not kss three ar￿ the total nurrtJ8r ol charily tru8t¢•# 8h811 net be more than 12. * to 7 indivhlual p8rn0n8 eknc*•d gs charity IruJtee¥ by the Mèmbers1%*￿ mu61 Ihom8elv•s be ordinary mernb8r8. Up to 2 indlviduaf8 may be 8ppointed by 8ro&dford and Stralh Cornmunrty Counal and Iho H￿hL8nd Coundl, orlt8 81KQB50f6 Up lo 3 individual p•r8on COvOPt•J 80 aB lo •Mure a Spread of s￿11￿ and •xperf8nce the 8o&rd. REFERENCE Ala) ADMINISTRITWE DETAILS R•gl•ter•d Ch•rlty numbbr Sc￿2974 PrlnclpAI •ddrn•• 10 Clobhsa Cuarai¢Jh¢ Broadford Isk of Skye IV49 90A TN•t• SAGrnnt R J MacLer¥J R Flynn D O'Donnè L McLucas lappjintad 29.5.251 N Kglly S Yoxon K Dibbte lappoinled 24.2.251 M MaC￿nn0n IreBign8d 5.2.251 Ind•p•nd•nt Examln•r Foye Maeleod CA Campbell Stewart MacLeThnan & Co Chartereé h£ci)untarts Unit 3, 8rcom P18ce Portree Highland IV519HL STATEMENT OF TRUSTEES. RESPONSIBIUTIES trustges are ￿sponSible for preparing the Report ol th¢ TnJJte88 and Ihg llnanrial 8tstem•nls in accordan￿ aFpllcabl& k4w and United lfjn9d(xn Amnting Stsndard8 Iunrted ￿ngdorn Ggn8raty Acrnpted Aecountin9 Pfa%Xc*l. Page 2 South Stye Conxnunlty C•mpus Rèwtofth•TFust808 forth• P•rfod 1 Dé¢whb•r 2024to 31 DKemb•r 2025 sTATEME1￿oF TRUSTEES. ftESPONsieiLrnES.¢obrtlnu•d Charity 18w requlres the I￿￿te*S 10 pfEpare finanoal 51818ments for each finanrial year. Lknder that I￿, ts ¢nJstees have elected lo prepare ts finanuol stalernenls In awd8n& ￿ United Kkngdom c￿￿81Y A¢rApted A￿un1b Pf8£*ice Iuniled ￿ngdOmA￿￿￿￿ng Sland8rd8 apF4icabb lawl. Under chwrity IBW th8 INslees MU￿ not appro¥e the finanaal 818tements unle55 they are sati$fied that they gi¥E a true aTrJ falr wew of the of affoirn of tha th8dty of the InCOff￿n9 resource5 and ap￿sta￿"£￿ of resources, indudir¥J Inco￿ 8rn1 expendhw8, of the thorty that period. In preparkng those flnandal stthments. the Iru5tee$ 4re required to seled B￿lable acc*)Jndng pc4ide$ Ihen DpFtyth8m cM&8tenUy, observe the n*thods and ￿ndpIeS In the Gh&ribes SORP., make iudgemenl¥ and esllTnatÈs Ihal are reoxonabk ￿￿￿%., prnpare thÈ financial 118tament8 on the g¢thy C¢￿￿ bosii unkryss tt Is InBprywlote to prnsume the CcffjI￿u￿ kn bu5inesfy. The trLryle•i •r¢ reaponithk for kee￿ng propor •rxounllng re¢ordy vknieh disdo8e with repion8b￿ Bwr8Cy 81 any lime thè finonoal po&iiion of iht rharity and 10 ena￿tr them lo enwre ihal Ihe finBnu#l slalemthi& compty S￿1h Ihe Charfl￿5 ond Truslee Inveslment IS¢oU8ndl kn1 2005 and The ch￿tIeS Accounls (ScotL4r￿) Regubbons 20(￿ las 8mendedl. Th¢y are al80 re$pongible for •afeguBrding the aM¢l• of ih thodty and hen￿ for lokiw reasonable 51ep$ lorlhe pro¥enllon •nd detedm olfrwdgrd 0lhÈri￿egUIarf￿es. rowd by orderofthfr bo•rf oftrusieti on.. . •nd slJned on tt8 bohillby.. S A Grnnt- Tru¥t¢• Pèp3 Independent Examinets Reportto the Trnsts•* of South Skye Communlty Campys I rwrt on the aeeounts forthe period 1 D9￿mber 2024 to 31 D8cernber2025 set out on page8 fN¢ to eleven. Rosp8Ctlve rgsponslbllltle$ of truatees and examlner The charrtys trustees are responsib￿ for the preparab"¢M of th& acc4unl$ acs)rdance v•th the temis of the Charities and Twstee Investment IScgl8n¢Jl Act 2005 and the Charib"e8 Accounts IScol8ndl Regulat￿)￿3 2006 las amended). The ¢harrtys tNstees 0)n$￿er that Ihe audit requirement of Regulation 1011Xal to Icl of the Accounts Regulations does not apply. It is my responwknlty to examine the as r¢qulred U[￿$r ￿tion 441111¢) ol the kl and to st* whether pa￿.¢#j￿r mattets httve to my attenlton. Ba•ls of tho Indop•ndentex•mineh report My exarnlnation was carri8d out in acGordance with Regulation 11 of the Charities Aw)unts Iscouandl Re9ulatlons 2￿6. An examinatton inejudej a ￿￿eW ol Ihe gco)unling ￿.COld9 kept by the charity and a comparison of the ac£ounts presented wlh those recordg. 118180 indudes consKleralion ol any unusual rtem3 or disclosurès in the actounts. and 8e?king explanations from you as trustees oneernirvJ any such rnattèrs. pro￿dureS undert8k¢n do not provSde all the e￿iden￿ th8t woukl be requiMd in an aulit, and con8equentW I do not expr•￿ an audll oplnion on th• vw gfvon by the ac£ounts. Indep•ndent •xamIne￿* •tatsmént In connethon ￿11￿ my examlnation, no matt•r has Come to my &ttention'. 111 4thkh giv68 me r•uonable cause lo belhryve that, kn any mat•rfal respjct, the rwulr•mert8 to 8cWunt￿s re￿[dI in accordan￿ Sgdlon 4411IIAI ol tho 2005 Ac* and Regulatlon 4 01 lh• 2&)6 AfLounts ReguLqlion8", And to prepare 8ttount8 vthkh ￿￿ord tho mr￿u￿b[VO rncordj and to eJ)mply with R•guMbJn 8 of the 21x6 ounts Re9ubts'￿8 have not been rnoL" c 121 lo vknith, In my Attonts'￿ •houkJ be drawi in crt•r lo 8nat4e * prwr understsndina ol the a¢￿￿ts to t• od)ed. Faye M?¢L8od CA Th8 Irolitute ofCh¥rtamd Accountsnt8 oISry)Uand Camptell Stwart MacLennan & Co Ch8rt8red Aecountsnts Unlt 3. Broom Plac• Portr•e Highland IV519HL Page 4 South Skye Communlty Campus ststement of Flnan¢lal Aellvltl95 fortho P•rfod 1 D•¢ember 2024 to 31 DeGembgr2025 PerioJ 1.12.24 Perf 29.11.23 31.12.25 30.11.24 Total fvnds as r•stAtsd Unresln"L#8d Restrfjcted funds thJnd8 Notes INCOME AND ENDOWMEMfg FROM Donations and leg¥cks 411,496 3.769 415,265 1,010 Charstsblo aell¥ltl•o Core Astro Pitch Broadford Village Han 3,243 758 3,887 3,887 10,041 10,041 Inv¢Atrnènt In￿rn? 653 Tth¥l 422,190 7,656 429,846 5,011 EXPENDITURE ON CharflAble •ctivbtk• Governanc• 3.006 5,012 2,038 DgprecSati)n Co A8tr0 Prtth 8roadlord H811 5,012 2.038 758 9,9e8 Tot•1 19.580 480 20,040 2,333 NET INCO TrnMler¥ b•tr•mn lund• 402,630 3,654 7,178 13.8541 409,8C6 2,678 N•t mov•m•nt In fund• 406,284 3,522 409,806 2.878 RECONCILIATION OF FUND8 Total fvnds brought frmrd 19301 2,878 TOTAL FUN08 CARRIED FORWARD 405,354 7,130 412,484 2,678 The Th)tos fr)rm part of the￿ finanrAal statement$ Page 5 SO￿ 8ky• C•mw• B•lJn¢é Sh•et J1 D•cemb•i 1025 31112r25 Totsl 30111124 frJThJs d8 reStst￿l FIXED ASSETS a88ets 329,D51 329,057 CURRENT A85ET8 PrepaWn￿ta and rurwd Incom• C88h al bonk ond in h￿d 1,338 86,2&3 78.396 17,887 3,608 79,734 17,887 97,621 cRE￿ToRs Arnount5 tslllng duB thln ¢m• y8ar 13.4371 110.7371 114,1941 (9301 T CLMftENT A8seT8 76297 7.130 83A27 2,878 TOTAL A88ET8 LE88 CLVIRVff UABIUnE8 405,334 7,130 412.484 2,878 NET A8SÈT8 405,354 7,130 412,484 2.678 FUN08 Unrestrtded tur￿• Reilrk*ed kndl 405,354 7.130 1930 3,808 TOTAL FUNDS 412.4J4 2,678 Tho fm•ndal ￿1•MOn10 %4ve •pproved by fv Board of Tru￿¢1 auththxd fw Iw• on . and •lgn8d on lls ￿h8￿ by. RJ M8£L4*d. TruBIoo Thè r*)te5 fttm part ofthese finwiywb *alern￿ts P8996 South 8kyÈ Communlty Camp Notes to Ihe Flnanclal Statsmonts forth• P•rfod 1 D￿mber 2024 to 31 Docember 2026 ACCOUNTING POLKIES ea8lJ of prnparlng thè financlal statsmerrt• T￿ finanoal st8tements of the chanty. whth h a public benefrt entsty und¢r FRS 102. have b¢8n prepared In accorda￿ ￿1th the Charib'es SORP IFRS 1021 Accounting and Reporting by Charities.. Statement of Rwmmendgy Practice app1thb￿ to charitses prtparing thdr acrLJunts in 80th￿anCe with the Financtal Report￿9 Standard appllcable in tha UK and Rèpublic of lrtland IFRS 1021 (effective 1 January 20191,. F￿anC￿l Reporting Standard 102 The Finandal Reporting Standard applicable in th¢ UK aThl Republic of Irel8nd' arKS the Charities and TNstee Invgslment IScoUandl Ad 2005. Thè financial state￿￿nIS have been prgpared under Ihe hK8toiical cx)st convention. Income l income is reco9ni#ed In the Statement of Finandal Ath"¥b￿e8 once the charity has enb'Y¥nwnt to tho funds, is prob¥￿& that the inojrlle w￿1 ￿ rKeNed and the amount be rn?asuMd rdiably. Expendlturn L￿bIlitIeS art recognisod 88 expendltwe as ¥¢on 86 Iherv 1$ a legal or constrnctive oblvJats"on commitb.ng Ihe charity to that expenditu￿. ￿ is probable that 8 transfer gf econorni¢ benefits will be required in settlement and Ihe smount of the oUvJalion ean be messured relially. Expenditure is arxounled for on an accruals basi¥ ?nd has been d8ssified under headings that ag9reg8ts all cast related to the cale90ry. Wnerg cosls ￿rtn0t be diroeuy attributed to p8rtKular headin98 th•y hav8 bo8n 8110¢41ed to adivrties on a basi6 con8iStenl the use ol r•s￿rg•s. Tanglble flx•d 888glJ Tangible ftxed assets ar• 8talad at ec4t 18u a¢rJJmulated depredalbn. Dewo¢4allon 18 provided at th• rates cAlcui4i•d lowrtle off tho c￿t le88 value of ••ch over it8 •xpected u4aful lilo, followts.. Hall ABtro Pltch Fixturex & Frtting$ - 2% on Ix)Bt, c4loJloted annually - no depreciation th8rged 88 IhI8 18 an 888et und•r chithdlon 15% tsn wduring balance, calculoted annualy Taxi￿0 Th¢ d)arity l¥ •x8tryJt frorn lax on rt8 chBrllabl8 Fund accountlny Unr081rfthd furKI8 ran bè uged in atterdanLX with the ch9rft8b￿ obie¢*lv•g at ¢he dtscretbn tslthe tTU8t¢••. Restricted lunds can only be used for partivJlar restricted Pu￿09#8 wilhln th• objec*¥ ol the charrty. RoslridKffl8 arH¢ spedfied by th8 donor orwhen fvnds are reiged lor partKular r•*n¢Xed purwsej. Further•xplanathn ofthe nalure and puw Of each fvrd r& Indud•J In the not9¥ to the financ4al stalom•nt•, INVESTMENT INCOME Period 1.12.24 P•rits 29.11.23 31.12.25 30.11.24 8s resl8¢ed Deposit account interèst Page 7 South Skye C¢xNnunlty Campu6 Note• to the Flnanckl Si•tsThnts . contlnu•d for tho P•rfod 1 D8c•mber 2024 to 31 December 2025 TRUSTEES. REMLNERATION ANO BENEFIT8 T￿re %4ere no tru5tees' remun*ratson or othgr tenefft8 for the ended 31 De￿mber 2025 nor for tl* period ended 30 November 2024. TN•t••6' •xponw Th8r• *ere no Iru#tees' expens•s pa*J for Ihe •nded 31 Decembgr 2025 nor for the p9￿￿1 endad 30 November2024. COMPARATIVES FOR The 8TATEMENT OF FINANCIAL ACTMTIES Unr•¥trithd Restrfctèd fund8 fvnd8 lunds •# ￿$tated INCOME AND ENDOWMEMTS FROM Donation$ &nd18gacig8 1,010 1,010 Ch•rlt*bl• •¢Uvll Core Astro Pitth 3.243 758 3,243 758 Tolal 5,011 5,011 EXPENDITURE ON Ch•rltabl• aedvltle• Govèmanc 930 845 758 Core A8lrc* Prtch 758 Totsl 2,333 NET INCOMEI¢EXPENDITUREI 19301 3,WJ8 2,878 TOTAL FUNDS CARRIED FORWARD 19301 2,878 PRIOR YEAR ADJUSThIENT The c¢yY)parats'veJ have bo8n ffjstated to ¢trnply lh• Charlty SORP FRS102. Thè thaTtty pffjvkJu•ly presenled th6 accounts und•rthe wc*ipt8 and pgyment ba8iJ. LXTERNAL SCRufiNY 31.12.25 30.11.24 Jnts Pa￿ to Independent Ex￿Intr In re¥Ject ot. Indepenthntexamination A￿Ounts prwaration and other8e￿CeS 993 2,013 3,006 930 Page 8 South skye Communlty Compug lkntes to the Flnanclal ststemènts. Continued fortho P•rlod 1 D•¢ernb8r 2024 to 31 DeCem￿r 2026 TANGIBLE FixeDA8SETS FLthre 8ThJ ffttsrrfJ8 Astro Pitch Hall Tot4s COST di¢KJ 330.OCK) 3.654 415 334,069 DEPRECIATION Charge forygar 4.950 82 5.012 NET BOOK VALUE At 31 D0￿mt￿ 2025 325.050 353 329,057 At 30 Novemtér 2024 REc*foR8: AMOUNTS FALLING DUE ￿THIN ONE YEAR 31112r25 3(W11124 restated Olh8rcr•dito 14,194 930 MOVEMENT IN FUND8 Net rr0￿mont In ￿ndS Tranil•rs tetsyeen fvnd8 At 1.12.24 At 31.12.25 Unr••trf¢t•d fvn G•neral ￿nd o￿Onated- Ifi11ag8 Hall tknsvJnat•d- Astrg D•YeLopm•nt 19301 27,227 375,403 26,297 375,403 3,654 3,854 19301 402,630 3,654 405,354 R••bl¢t•d lund• Broadford & Strath Corrffiunty Company A8tro Develo￿ertt Broadford Youth Club Clan M?￿￿nn0n Soaety Bro8dford & Strath Communtty Company- Profe8sional Fees 2.598 12,5981 3.789 3,789 510 sio 3,407 11,0581 2.351 3.808 7,176 13,6541 7,130 TOTAL FUND8 2,678 409,806 412.484 Net mmment in fvnd8. Indud•d in the al>)v• A￿ a$ follows.. In(x)miry rgiour Re30urc•$ expended Mo¥emenl in fvndg Unmtrfct•d fund• General fvnd Desp3nated-Villag• Hall 41,775 380,415 114,5481 15,0121 27,227 375,403 422,1 119,W 41Y2,630 Re#trlct•d IvndB Astro Development Broadlord & Strath Community Comp*y- Professional Fees 3,769 3,769 3,887 14801 3,407 14801 7,176 TOTAL FUNDS 429,846 120,0401 4CQ,K Page 9 South Skye Communlty Campu Notes to the Flnanclal Stat•mQnl¥-eon￿nYed forthe ￿rIOd 1 D8cemb•r2024 to 31 December 2025 MOVEMENT IN FUNDS. contknu•d Com￿￿1¥e6 lor movemont In fund• Net movernent in funda 30.11.24 unvo•trt¢t￿ tsnd• Genaral fijnd 19301 R••trl¢tod fund8 Broadford & Strath Cornmunrty Company Broadford Youth Club Clan Mxlfj'nnDn Soc*ty 2,598 2,598 50J 510 510 3,e08 TOTAL FUN03 2,678 2.678 Comparatiw MO￿lT￿nt In lunth, Induded In th• above we as folows.. Incunlng RewUr￿ Mo¥￿ent •ypendod in funds Unre•tsletsd fvnd• General ￿nd 19301 19301 R••trl¢tsd fvnd• Broadford & Stralh Community Company Broadford Youth Club CLqn maC￿nn0n Soryety 4,001 5Cp) 510 11.4031 2,598 510 5,011 11,4031 TOTAL FUNDS 5.011 12,3331 2,678 Purpo•• of M•trt¢tsd fund• Astro De￿￿￿ment ProvK*d for c¥J•tb a980datèJ vthh the astro woiact. Provlded for &78tg a850c￿t*1 with th• bike wmp trac* prol•cl. Prowded for a880c￿l￿d the 08tro ¢knbpment Pro￿￿. Provld•d for(x)¥ts 888CfAaled wTrth the astro developm8nt proi•¢t. 8SCC Pump Trad( Broadford Youth Club MacKlnnon Sadety Bro&JkYd & Strath Communty Ccfflpany- Profg8sKJnal F ProvbJ•d for profes￿Onal fee costs. T￿￿f9rn bfrts¥wn fund• During the aC￿l￿tIng Per￿ the f01b￿ng transfers ￿re made into the DesvJnated AAtro Oeveknprnent unreslricaed fund. £1,056 way transferred fromthe re5￿cted Broadf¢Jrd & StrAth Convnunity Cornpany- PrOf￿￿nal F￿$ fund £2.598 wa8 BroAdfDrd & Strath Comrnunrty Company mto the De￿￿￿atad-A8tr0 Dgv8lowent fièrn the Purpoge of re•trletsd fvndb P•Je10 south Skye CommunSty Camp Notes to the Flnoneiil Ststsfflents.contlnued forth• Perlod 1 D•¢•mbor 2024 to 31 D•cembor2025 MoVE1￿NT IN FUNDS-eontlnued Trnmlern b•knn fvnd•. ￿nInU•d £325,403 hdd as fftx￿ assets and £50,Q)O ￿ld at c88h at bank towarth frrtur• village hall Improvernents. DwlgnabJ- ￿1￿498 Hall £3,654 hekl as ft