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Company Limited by Guarantee |
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For the year ended |
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Company Limited by Guarantee |
Financial Statements |
Page |
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Trustees' annual report (incorporating the director's report) |
1 |
Independent examiner's report to the trustees |
3 |
Statement of financial activities (including income and expenditure account) |
5 |
Statement of financial position |
6 |
Notes to the financial statements |
7 |
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Company Limited by Guarantee |
Trustees' Annual Report (Incorporating the Director's Report) |
Registered charity name |
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Charity registration number |
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Company registration number |
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Principal office and registered |
Community Centre |
office |
Torridon |
by Achnasheen |
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Ross-shire |
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IV22 2EZ |
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Independent examiner |
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Tulloch Street |
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Dingwall |
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Ross-shire |
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IV15 9JY |
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Trustee |
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Company Limited by Guarantee |
Independent Examiner's Report to the Trustees of
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Company Limited by Guarantee |
Statement of Financial Activities |
(including income and expenditure account) |
2024 |
2023 |
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Unrestricted funds |
Restricted funds |
Total funds |
Total funds |
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Note |
£ |
£ |
£ |
£ |
Donations and legacies |
5 |
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Other trading activities |
6 |
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– |
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Investment income |
7 |
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– |
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Total income |
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Expenditure on charitable activities |
8,9 |
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Total expenditure |
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Net (expenditure)/income and net movement in funds |
(
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(
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-------- |
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--------- |
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Total funds brought forward |
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Total funds carried forward |
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Company Limited by Guarantee |
Statement of Financial Position |
2024 |
2023 |
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Note |
£ |
£ |
Tangible fixed assets |
14 |
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Stocks |
15 |
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Debtors |
16 |
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Cash at bank and in hand |
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Creditors: amounts falling due within one year |
17 |
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Net current assets |
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Total assets less current liabilities |
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------------ |
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Net assets |
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------------ |
------------ |
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Restricted funds |
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Unrestricted funds |
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------------ |
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Total charity funds |
19 |
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Trustee |
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Company Limited by Guarantee |
Notes to the Financial Statements |
Computer equipment |
- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2024 |
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£ |
£ |
£ |
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Donations |
1,498 |
– |
1,498 |
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Membership subscriptions |
83 |
– |
83 |
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Highland Council |
– |
17,075 |
17,075 |
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North Highland Initiative |
– |
716 |
716 |
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Energy Saving Trust |
– |
– |
– |
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National Lottery Awards for All Grant |
– |
10,000 |
10,000 |
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MOWI Grant |
– |
500 |
500 |
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Scottish Land Fund Grant |
– |
12,045 |
12,045 |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2023 |
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£ |
£ |
£ |
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Donations |
2,647 |
– |
2,647 |
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Membership subscriptions |
110 |
– |
110 |
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Highland Council |
– |
– |
– |
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North Highland Initiative |
– |
2,000 |
2,000 |
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Energy Saving Trust |
– |
9,185 |
9,185 |
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National Lottery Awards for All Grant |
– |
– |
– |
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MOWI Grant |
– |
– |
– |
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Scottish Land Fund Grant |
– |
– |
– |
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------- |
-------- |
-------- |
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-------- |
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Unrestricted Funds |
Total Funds 2024 |
Unrestricted Funds |
Total Funds 2023 |
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£ |
£ |
£ |
£ |
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Office lets |
2,370 |
2,370 |
2,477 |
2,477 |
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AV Room |
1,367 |
1,367 |
582 |
582 |
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Osteopath |
196 |
196 |
184 |
184 |
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Short lets |
3,755 |
3,755 |
5,673 |
5,673 |
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Badminton |
22 |
22 |
110 |
110 |
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Weddings |
– |
– |
10,624 |
10,624 |
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Overnight lets |
1,420 |
1,420 |
– |
– |
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Celtman |
4,000 |
4,000 |
3,000 |
3,000 |
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Workshops |
720 |
720 |
576 |
576 |
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Country dancing |
320 |
320 |
240 |
240 |
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Chi Gong |
– |
– |
472 |
472 |
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Yoga |
560 |
560 |
– |
– |
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Post Office |
960 |
960 |
1,176 |
1,176 |
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Fitness Centre membership |
2,716 |
2,716 |
3,412 |
3,412 |
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Bar sales |
8,770 |
8,770 |
15,738 |
15,738 |
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Tesco Click 'n' Collect |
1,950 |
1,950 |
1,650 |
1,650 |
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Catering and food sales |
12,630 |
12,630 |
13,182 |
13,182 |
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Other income |
430 |
430 |
76 |
76 |
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Craft fairs |
470 |
470 |
50 |
50 |
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Concerts |
4,565 |
4,565 |
8,030 |
8,030 |
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Cinema |
790 |
790 |
1,734 |
1,734 |
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Corkage |
– |
– |
1,422 |
1,422 |
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Thursday markets |
1,060 |
1,060 |
1,255 |
1,255 |
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Photocopying |
96 |
96 |
– |
– |
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EV Charger income |
200 |
200 |
– |
– |
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Commission on Arts and Crafts |
10,335 |
10,335 |
12,189 |
12,189 |
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Cafe |
12,841 |
12,841 |
10,815 |
10,815 |
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Unrestricted Funds |
Total Funds 2024 |
Unrestricted Funds |
Total Funds 2023 |
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£ |
£ |
£ |
£ |
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Bank interest receivable |
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---- |
---- |
---- |
---- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2024 |
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£ |
£ |
£ |
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Activity type 1 |
94,104 |
28,299 |
122,402 |
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Support costs |
363 |
– |
364 |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2023 |
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£ |
£ |
£ |
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Activity type 1 |
84,928 |
17,985 |
102,914 |
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Support costs |
332 |
– |
331 |
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Activities undertaken directly |
Support costs |
Total funds 2024 |
Total fund 2023 |
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£ |
£ |
£ |
£ |
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Activity type 1 |
122,402 |
– |
122,402 |
102,914 |
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Governance costs |
– |
364 |
364 |
331 |
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--------- |
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--------- |
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2024 |
2023 |
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£ |
£ |
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Depreciation of tangible fixed assets |
6,190 |
7,233 |
Fees payable for the audit of the financial statements |
364 |
331 |
------- |
------- |
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2024 |
2023 |
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£ |
£ |
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Independent examination of the financial statements |
360 |
330 |
---- |
---- |
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2024 |
2023 |
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£ |
£ |
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Wages and salaries |
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-------- |
-------- |
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2024 |
2023 |
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No. |
No. |
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Number of staff |
6 |
2 |
---- |
---- |
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Freehold property |
Plant and machinery |
Fixtures and fittings |
Equipment |
Total |
|
£ |
£ |
£ |
£ |
£ |
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Cost |
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At 1 May 2023 |
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Additions |
– |
– |
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--------- |
-------- |
-------- |
------- |
------------ |
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At 30 April 2024 |
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--------- |
-------- |
-------- |
------- |
------------ |
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Depreciation |
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At 1 May 2023 |
– |
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Charge for the year |
– |
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--------- |
-------- |
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------- |
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At 30 April 2024 |
– |
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--------- |
-------- |
-------- |
------- |
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Carrying amount |
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At 30 April 2024 |
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--------- |
-------- |
-------- |
------- |
------------ |
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At 30 April 2023 |
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--------- |
-------- |
-------- |
------- |
------------ |
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2024 |
2023 |
|
£ |
£ |
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Raw materials and consumables |
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---- |
---- |
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2024 |
2023 |
|
£ |
£ |
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Trade debtors |
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Other debtors |
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-------- |
-------- |
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-------- |
-------- |
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2024 |
2023 |
|
£ |
£ |
|
Trade creditors |
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Accruals and deferred income |
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Social security and other taxes |
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NEST Pension |
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Other creditors |
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-------- |
-------- |
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-------- |
-------- |
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2024 |
2023 |
|
£ |
£ |
|
Amount deferred in year |
3,050 |
360 |
------- |
---- |
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At 1 May 2023 |
Income |
Expenditure |
At 30 April 2024 |
|
£ |
£ |
£ |
£ |
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General funds |
52,116 |
74,626 |
(94,467) |
32,275 |
-------- |
-------- |
-------- |
-------- |
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At 1 May 2022 |
Income |
Expenditure |
At 30 April 2023 |
|
£ |
£ |
£ |
£ |
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General funds |
39,777 |
97,599 |
(85,260) |
52,116 |
-------- |
-------- |
-------- |
-------- |
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At 1 May 2023 |
Income |
Expenditure |
At 30 April 2024 |
|
£ |
£ |
£ |
£ |
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Community Hall |
986,099 |
40,336 |
(28,299) |
998,136 |
--------- |
-------- |
-------- |
--------- |
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At 1 May 2022 |
Income |
Expenditure |
At 30 April 2023 |
|
£ |
£ |
£ |
£ |
|
Community Hall |
992,899 |
11,185 |
(17,985) |
986,099 |
--------- |
-------- |
-------- |
--------- |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2024 |
||
£ |
£ |
£ |
||
Tangible fixed assets |
10,241 |
985,328 |
995,569 |
|
Current assets |
39,872 |
12,808 |
52,680 |
|
Creditors less than 1 year |
(17,838) |
– |
(17,838) |
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-------- |
--------- |
------------ |
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Net assets |
32,275 |
998,136 |
1,030,411 |
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-------- |
--------- |
------------ |
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Unrestricted Funds |
Restricted Funds |
Total Funds 2023 |
||
£ |
£ |
£ |
||
Tangible fixed assets |
10,566 |
989,180 |
999,746 |
|
Current assets |
42,848 |
– |
42,848 |
|
Creditors less than 1 year |
(12,469) |
– |
(12,469) |
|
-------- |
--------- |
------------ |
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Net assets |
40,945 |
989,180 |
1,030,125 |
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--------- |
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