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REGISTERED COMPANY NUMBER: SC169101 (Scotland)
REGISTERED CHARITY NUMBER: SC024561














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 October 2024

for

Kilmuir and Logie Easter Action and
Development Group

Kilmuir and Logie Easter Action and
Development Group






Contents of the Financial Statements
for the Year Ended 31 October 2024




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 16

Kilmuir and Logie Easter Action and
Development Group (Registered number: SC169101)

Report of the Trustees
for the Year Ended 31 October 2024


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 31 October 2024. 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
The purposes of KALE, as recorded in the Memorandum and Articles of Association, are to promote the benefit of the residents and inhabitants of Kilmuir and Logie Easter Parishes and its environs by associating with local and statutory authorities, voluntary organisations, residents and inhabitants in a common effort to advance education and provide facilities in the interest of social welfare, for recreation and other leisure time occupation with the object of improving conditions of life of the above afore mentioned residents and inhabitants.


Kilmuir and Logie Easter Action and
Development Group (Registered number: SC169101)

Report of the Trustees
for the Year Ended 31 October 2024


OBJECTIVES AND ACTIVITIES
Significant activities
During the year ending October 2024:

The Xmas fayre on the 1st November 2023 once again there was good support from volunteers and the community.

Children's Christmas Parties, where Santa visited the Centre with presents for all the children, this was made possible by the continued funding support from the Beinn Tharsiunn Wind Farm Fund, with support from the local community council, Albyn Housing Community Fund and fundraising by the KALE Group. Meet and Eat Christmas Party was well attended a total of 45 people were treated to a buffet lunch. Meet and Eat has continued weekly into 2023 with funding from HOPE Charity Invergordon.

Over 30 Christmas Hampers were made up for families and individuals in the area thanks to the Co-op Invergordon Community Fund.

A new fire system was installed in the Centre and additional CCTV with fob entry into Nursery and a key for all fire points.

Visiting Services and Training
A Fire-fighter from Scottish Fire and Rescue Service attended the Mercat, who spoke to groups and also left a variety of leaflets with information. Changeworks Low Carbon Communities team visited the Centre, they wanted to engage with and support households in or at risk of fuel poverty in rural communities to access energy advice and support. We received through New Start Inverness a gift of some brand new slow cookers along with a recipe book, HLH demonstrated the use by preparing 4 casserole dishes all attendees went home with a slow cooker and recipe book.
HLH Highlife Highland delivered 8 weeks IT course. Many groups continue to use the Centre: Homestart East Highland, Crafts, Sewing/Knitting, Flower, Games, Geology, Local History, Table Tennis, Church Activities, Bee Keepers Association, Events.

The Centre still has a PC available for the community to use although more and more people use their mobile devices but come to us for printing and help with online forms and job search. Mercat Centre staff provide support with CV's, emails and the set up and maintenance of Universal Credit account's online. The Recycle Room receives large amounts of donations, Hope in Invergordon the charity who supports local groups, still receive our old goods. The Food Bank continued weekly throughout 2024 with additional parcels made up from referrals. Fare Share Food Distribution continues to supply us from Aberdeen and Alness twice monthly and contributions from Co-op Alness along with funding from the Co-op Community Fund.
Thanks to Tesco Tain, we have received funding to continue Mercat Munchies Breakfast Club into 2025.

The KALE Group entered its third and final year of funding for wages with the Robertson's Trust, this has allowed staff to continue in their posts. Additional funding was secured from the Foyle Foundation.

In May we welcomed a new member of staff at the Mercat Centre and sadly said goodbye to a long serving member of staff.


Kilmuir and Logie Easter Action and
Development Group (Registered number: SC169101)

Report of the Trustees
for the Year Ended 31 October 2024


OBJECTIVES AND ACTIVITIES
KALE formed a partnership with Highlife Highland to deliver a Children's Summer Hub throughout the July summer break, when the children were provided with Breakfast, Lunch, Sports and Crafts. Funds were applied for to Children in Need, unfortunately the funding was not awarded until the end of July 2024 and will now be carried forward into summer 2025.

FINANCIAL REVIEW
Financial position
Total reserves at the balance sheet date amounted to £1,202,805 (2023 - £1,208,057) including total cash at bank of £44,395 (2023 - £41,361). The directors are satisfied that these reserves are sufficient to enable the charity to meet its charitable objectives.

After a detailed review of restricted fund balances, and what expenses had historically been attributed to the restricted funds, the directors agreed to adjust the accounts to reflect the correct closing position by means of transfers between funds.

Reserves policy
The directors have examined the requirements for free reserves which are those unrestricted funds not invested in fixed assets. The aim of the directors remains to increase the fund to a sustainable amount and they are confident that the on-going activities which are planned will generate increased funds for the unrestricted reserve.

FUTURE PLANS
Once again 2023-2024 has been a busy year for the group, we continue to be faced with increasing running costs due to the cost of living crisis as we entered our 14th year open. Safety and maintenance is always needed to ensure the Centre is a safe environment for both staff and the community.

The KALE Group are grateful to staff and all the groups services and projects that operate out of the centre and help us ensure the community will continue have support, to progress the objective of the KALE Group to 'improve the conditions of life' in the local community.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation is a charitable company limited by guarantee, incorporated on 17 October 1996 and registered as a charity on 14 February 1996. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1 each.

Recruitment and appointment of new trustees
The directors of the company are also charity trustees for the purposes of charity law and under the Articles are known as directors. Under the requirements of the Memorandum and Articles of Association, the directors are re-elected at the first board meeting after the Annual General Meeting.

The Board seeks to reflect the community in which it serves, at the same time as having skills related to the services that it aims to deliver.


Kilmuir and Logie Easter Action and
Development Group (Registered number: SC169101)

Report of the Trustees
for the Year Ended 31 October 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The management structure comprises the Board of Directors who are also the designated trustees of the charity.

The directors meet on a monthly basis attended by the Development Workers who manage the day to day operations of the charity.

Induction and training of new trustees
New Trustees are likely to be familiar with the work of the charity, if only through helping to run the numerous events that are held.

Notwithstanding this, they will be expected to spend time with the chairperson and the development workers to familiarise themselves with:

a. The obligations of Board members

b. The main documents that set out the operational framework for the charity, including the Memorandum and Articles of Association and the Service Level Agreement with Highland Council

c. The work of Kilmuir and Easter Logie Action & Development Group ('KALE') and its finances, referring to the last annual accounts and recent Board Meeting Minutes

d. Future plans and objectives

e. The Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC169101 (Scotland)

Registered Charity number
SC024561

Registered office
Mercat Centre
Munro Crescent
Milton
Invergordon
Ross-shire
IV18 0PX

Trustees
Mrs A E Macleod Treasurer
A M Newdick Chairperson
Ms S Kennedy Secretary
Ms T Broadbent
Rev A J Drummond
P E Laird-Measures
P Marshall

Kilmuir and Logie Easter Action and
Development Group (Registered number: SC169101)

Report of the Trustees
for the Year Ended 31 October 2024


REFERENCE AND ADMINISTRATIVE DETAILS
Company Secretary
Ms S Kennedy

Independent Examiner
Mackay & Co
Chartered Accountants
Unit 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB

Approved by order of the board of trustees on 27 February 2025 and signed on its behalf by:





A M Newdick - Trustee

Independent Examiner's Report to the Trustees of
Kilmuir and Logie Easter Action and
Development Group

I report on the accounts for the year ended 31 October 2024 set out on pages seven to sixteen.

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's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 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 was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I 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 8 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.








MARCUS D MACIVER
The Institute of Chartered Accountants of Scotland

Mackay & Co
Chartered Accountants
Unit 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB

27 February 2025

Kilmuir and Logie Easter Action and
Development Group

Statement of Financial Activities
for the Year Ended 31 October 2024

31.10.24 31.10.23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 602 - 602 1,102

Charitable activities 3
Lunch Club 1,435 - 1,435 589
Breakfast Club 1,555 - 1,555 820
Other activities 1,702 13,800 15,502 10,600
Room rental 16,621 - 16,621 14,169
Mercat Centre operation 4,971 - 4,971 8,508
Crisis 4,224 - 4,224 10,292
Toddler club - 97 97 256
Summer Hub - - - 2,434
Meet and Eat - 70 70 -

Investment income 2 602 - 602 519
Total 31,712 13,967 45,679 49,289

EXPENDITURE ON
Charitable activities
Lunch Club - - - 59
Breakfast Club 716 - 716 816
Other activities 75 900 975 2,103
Mercat Centre operation 16,538 - 16,538 13,057
Wages 16,659 13,000 29,659 27,510
Crisis 784 - 784 7,502
COVID - - - 500
Toddler club - 9 9 35
Summer Hub - - - 2,417
Meet and Eat - 2,250 2,250 3,495
Total 34,772 16,159 50,931 57,494

NET INCOME/(EXPENDITURE) (3,060 ) (2,192 ) (5,252 ) (8,205 )


RECONCILIATION OF FUNDS
Total funds brought forward 1,205,345 2,712 1,208,057 1,216,262

TOTAL FUNDS CARRIED FORWARD 1,202,285 520 1,202,805 1,208,057

Kilmuir and Logie Easter Action and
Development Group (Registered number: SC169101)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 1,159,610 - 1,159,610 1,159,610

CURRENT ASSETS
Debtors 7 70 - 70 8,241
Cash at bank and in hand 43,875 520 44,395 41,361
43,945 520 44,465 49,602

CREDITORS
Amounts falling due within one year 8 (1,270 ) - (1,270 ) (1,155 )

NET CURRENT ASSETS 42,675 520 43,195 48,447

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,202,285

520

1,202,805

1,208,057

NET ASSETS 1,202,285 520 1,202,805 1,208,057
FUNDS 9
Unrestricted funds 1,202,285 1,205,345
Restricted funds 520 2,712
TOTAL FUNDS 1,202,805 1,208,057

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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.


Kilmuir and Logie Easter Action and
Development Group (Registered number: SC169101)

Balance Sheet - continued
31 October 2024

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 27 February 2025 and were signed on its behalf by:





A E Macleod - Trustee





A M Newdick - Trustee

Kilmuir and Logie Easter Action and
Development Group

Notes to the Financial Statements
for the Year Ended 31 October 2024

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
Plant and Machinery depreciation is provided at the annual rates in order to write off each asset over its estimated useful life to a minimum value deemed to be recoverable on disposal.

Freehold property is not depreciated on the basis that no impairment of value has occurred in the period.

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.


Kilmuir and Logie Easter Action and
Development Group

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

2. INVESTMENT INCOME
31.10.24 31.10.23
£    £   
Deposit account interest 602 519

3. INCOME FROM CHARITABLE ACTIVITIES
31.10.24 31.10.23
Activity £    £   
Projects Lunch Club 435 589
Grants Lunch Club 1,000 -
Projects Breakfast Club 555 520
Grants Breakfast Club 1,000 300
Projects Other activities 373 -
Grants Other activities 15,129 10,600
Room rental Room rental 16,621 14,169
Office income Mercat Centre operation 4,171 8,508
Grants Mercat Centre operation 800 -
Grants Crisis 4,224 10,292
Projects Toddler club 97 181
Grants Toddler club - 75
Grants Summer Hub - 2,434
Projects Meet and Eat 70 -
44,475 47,668

Grants received, included in the above, are as follows:
31.10.24 31.10.23
£    £   
Highland Council - 5,654
Albyn Housing - 300
Community Council 129 -
Other grants 1,000 -
Beinn Tharsuinn 2,000 800
Hope Invergordon 1,000 1,500
The Robertson Trust 8,800 9,500
Co-op 4,224 1,502
Tesco - 500
Asda - 300
Early Years Scot - 75
Corra Foundation - 3,570
Foyle Foundation 5,000 -
22,153 23,701


Kilmuir and Logie Easter Action and
Development Group

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 October 2024 nor for the year ended 31 October 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 October 2024 nor for the year ended 31 October 2023.


5. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.10.24 31.10.23
Centre Manager 1 1
Cleaner - Part time 1 1
Project Officer 1 1
3 3

No employees received emoluments in excess of £60,000.

6. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£    £    £   
COST
At 1 November 2023 and
31 October 2024

1,159,110

19,855

1,178,965

DEPRECIATION
At 1 November 2023 and
31 October 2024

-

19,355

19,355

NET BOOK VALUE
At 31 October 2024 1,159,110 500 1,159,610
At 31 October 2023 1,159,110 500 1,159,610


Kilmuir and Logie Easter Action and
Development Group

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 70 8,241

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Other creditors 190 75
Accrued expenses 1,080 1,080
1,270 1,155

9. MOVEMENT IN FUNDS
Net Transfers
At movement between At
1.11.23 in funds funds 31.10.24
£    £    £    £   
Unrestricted funds
General fund 1,205,345 (10,401 ) 7,341 1,202,285
Projects - 7,341 (7,341 ) -
1,205,345 (3,060 ) - 1,202,285
Restricted funds
Meet and Eat 2,191 (2,180 ) 309 320
Toddler Group 221 88 (309 ) -
Christmas Party 300 (100 ) - 200
2,712 (2,192 ) - 520
TOTAL FUNDS 1,208,057 (5,252 ) - 1,202,805

Kilmuir and Logie Easter Action and
Development Group

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

9. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 22,796 (33,197 ) (10,401 )
Projects 8,916 (1,575 ) 7,341
31,712 (34,772 ) (3,060 )
Restricted funds
Wages 13,000 (13,000 ) -
Meet and Eat 70 (2,250 ) (2,180 )
Toddler Group 97 (9 ) 88
Christmas Party 800 (900 ) (100 )
13,967 (16,159 ) (2,192 )
TOTAL FUNDS 45,679 (50,931 ) (5,252 )


Comparatives for movement in funds

Net Transfers
At movement between At
1.11.22 in funds funds 31.10.23
£    £    £    £   
Unrestricted funds
General fund 1,200,291 (7,880 ) 12,934 1,205,345
Projects 4,325 1,835 (6,160 ) -
COVID 1,800 (500 ) (1,300 ) -
Summer Hub 4,160 1,314 (5,474 ) -
1,210,576 (5,231 ) - 1,205,345
Restricted funds
Meet and Eat 5,686 (3,495 ) - 2,191
Toddler Group - 221 - 221
Christmas Party - 300 - 300
5,686 (2,974 ) - 2,712
TOTAL FUNDS 1,216,262 (8,205 ) - 1,208,057

Kilmuir and Logie Easter Action and
Development Group

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

9. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 27,297 (35,177 ) (7,880 )
Projects 10,702 (8,867 ) 1,835
COVID - (500 ) (500 )
Summer Hub 2,434 (1,120 ) 1,314
40,433 (45,664 ) (5,231 )
Restricted funds
Wages 8,000 (8,000 ) -
Meet and Eat - (3,495 ) (3,495 )
Toddler Group 256 (35 ) 221
Christmas Party 600 (300 ) 300
8,856 (11,830 ) (2,974 )
TOTAL FUNDS 49,289 (57,494 ) (8,205 )

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
At movement between At
1.11.22 in funds funds 31.10.24
£    £    £    £   
Unrestricted funds
General fund 1,200,291 (18,281 ) 20,275 1,202,285
Projects 4,325 9,176 (13,501 ) -
COVID 1,800 (500 ) (1,300 ) -
Summer Hub 4,160 1,314 (5,474 ) -
1,210,576 (8,291 ) - 1,202,285
Restricted funds
Meet and Eat 5,686 (5,675 ) 309 320
Toddler Group - 309 (309 ) -
Christmas Party - 200 - 200
5,686 (5,166 ) - 520
TOTAL FUNDS 1,216,262 (13,457 ) - 1,202,805

Kilmuir and Logie Easter Action and
Development Group

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 50,093 (68,374 ) (18,281 )
Projects 19,618 (10,442 ) 9,176
COVID - (500 ) (500 )
Summer Hub 2,434 (1,120 ) 1,314
72,145 (80,436 ) (8,291 )
Restricted funds
Wages 21,000 (21,000 ) -
Meet and Eat 70 (5,745 ) (5,675 )
Toddler Group 353 (44 ) 309
Christmas Party 1,400 (1,200 ) 200
22,823 (27,989 ) (5,166 )
TOTAL FUNDS 94,968 (108,425 ) (13,457 )

10. CONTINGENT LIABILITIES

A standard security over certain of the assets of the charity has been provided to Big Lottery Fund as part of the funding agreement with this organisation.

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 October 2024.