Charity registration number SC046448 (Scotland)
Company registration number SC512314
FAIR ISLE DEVELOPMENT COMPANY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
FAIR ISLE DEVELOPMENT COMPANY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
F Mitchell
G Rotolo
H Shaw
M Bruhat
(Appointed 5 February 2024)
E Thomson
(Appointed 25 March 2025)
Charity number (Scotland)
SC046448
Company number
SC512314
Registered office
Stackhoull
Fair Isle
Shetland
United Kingdom
ZE2 9JU
Independent examiner
Thyme Tax & Accountancy Limited
36 Angusfield Avenue
Aberdeen
Aberdeenshire
United Kingdom
AB15 6AQ
FAIR ISLE DEVELOPMENT COMPANY
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 14
FAIR ISLE DEVELOPMENT COMPANY
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 AUGUST 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 31 August 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

The Fair Isle Development Company (FIDC) continued to operate during the period 2023 – 2024.

 

FIDC continue to report to the Fair Isle Committee (all island households) on a quarterly basis, and also via the Fair Isle Times or information posted on the shop notice board.

 

FIDC were pleased to appoint an island resident to a part-time admin post funded by the National Trust for Scotland. Apart from general admin, the post holder works closely with the FIDC Development Manager.

 

Shetlands Islands Council application to the UK levelling up fund for a new ferry and associated infrastructure achieved a successful bid outcome. Shetland Islands Council undertook community consultation and presented the overall vision and infrastructure plan. As transport and connectivity are key factors in promoting Fair Isle, making it an attractive place to live and to welcome newcomers, we remain focused on supporting the development and attending all consultations. Regular updates from the council have kept FIDC and the community well informed. On site works are due to commence spring/summer 2025.

 

The Fair Isle Bird Observatory & Guesthouse burnt down 2019. FIBOT continued with construction work on site with the aim of seeing the building complete and open to the staff team, and guests, in May 2025. They have been heavily impacted by severe weather, transport disruption, and the costs associated with transporting materials and workmen. Some local employment, during the period, provided opportunities for island residents, including those able to offer accommadtion. We continue to engage with the Fair Isle Bird Observatory trustees and will offer FIDC support where we can. We look forward to the Observatory reopening.

 

We continued to have a good working relationship with the Fair Isle Electricity Company. The Development Manager will continue working with the Fair Isle Electricity Company as they engage in ongoing projects aimed at promoting carbon reduction initiatives, overall resilience and sustainability. The FIDC are very aware of the limitations of our electricity system and associated problems. We will investigated how to maximise on the system and try to assist with the problems and uncertainties of an off grid electricity system especially as electricity demand increases. FIDC are keen to collaborate further with National Trust for Scotland, HIE and other bodies to future proof the system.

FAIR ISLE DEVELOPMENT COMPANY
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 2 -

We have supported the Fair Isle Marine Research Organisation (FIMRO) and acted as the applicant with NatureScot for SIC Coastal Communities Fund for work undertaken by the Marine Protected Area Project Officer. FIMRO will take over operating and funding the MPA project from early 2025.

 

The Church of Scotland Kirk on Fair Isle has the potential to become an asset for the community. The FIDC conducted an options appraisal and community consultation. FIDC are taking an active role to investigate potential ideas and/or projects that can be delivered in a practical and sustainable manner. Building surveys and architectural input will be conducted late 2024, early 2025. FIDC has remained in contact with Church of Scotland to affirm the community desire to see the kirk retained within the isle and open to islanders and visitors.

 

We remain in communication with the National Trust for Scotland and HIE. With renewed engagement on shared aspirations and our future plans, and in particular housing and population growth. FIDC values their input and expertise. The NTS Management Plan 2023-2033 was discussed in various meetings with NTS as we noted a change of NTS focus and vision for their properties/estates etc including Fair Isle.

 

FIDC are actively investigating how to meet the outcomes of various housing surveys that delivers on the island need for population growth. To that end FIDC will consider, subject to building surveys etc, acquiring the ground floor of the South Lighthouse accommodation block with a view to turning this into a three bed property for let.

The FIDC and Development Manager continue to be supported by Ailsa Raeburn, who works with NTS on various projects. A considerable amount of work was undertaken to stream line processes, organisations and committees within the community. Clearer lines of communication and working were supported and agreed at Fair Isle Committee. A ‘Plan for Action’ document was produced to clearly lay out Fair Isle vision, expected outcomes, and timescales. This was well received and agreed.

 

FIDC have identified the need to generate an income stream and plan to launch tested Fair Isle knitting patterns for sale alongside a donations platform to support FIDC projects.

The FIDC website will be updated during 2025.

 

The Directors would like to thank outgoing Chair, Ian Best, who initiated the Fair Isle Development Company. And also Susannah Parnaby who meticulously read and advised on numerous documents.

 

We welcomed two new directors and have, as a company, benefited from their ideas and input.

Financial review
Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The balance held as unrestricted funds at 31 August 2024 was (£5,701), The fund is in deficit. Trustees will look at funding sources during the coming period.

 

Structure, governance and management

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

FAIR ISLE DEVELOPMENT COMPANY
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 3 -

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

I Best
(Resigned 26 September 2023)
F Mitchell
S Parnaby
(Resigned 20 May 2024)
G Rotolo
H Shaw
M Bruhat
(Appointed 5 February 2024)
E Thomson
(Appointed 25 March 2025)

The trustees' report was approved by the Board of Trustees.

F Mitchell
Trustee
15 May 2025
FAIR ISLE DEVELOPMENT COMPANY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FAIR ISLE DEVELOPMENT COMPANY
- 4 -

I report on the financial statements of the charity for the year ended 31 August 2024, which are set out on pages 5 to 14.

Respective responsibilities of trustees and examiner

The charity’s trustees, who are also the directors of Fair Isle Development Company for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking 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 I do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Wilma A Sim FCCA (non-practicing)
Thyme Tax & Accountancy Limited
36 Angusfield Avenue
Aberdeen
Aberdeenshire
AB15 6AQ
United Kingdom
Dated: 15 May 2025
FAIR ISLE DEVELOPMENT COMPANY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2024
- 5 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
-
45,389
45,389
55,285
-
55,285
Total income
-
45,389
45,389
55,285
-
55,285
Expenditure on:
Charitable activities
4
23,449
46,967
70,416
37,572
1,578
39,150
Total expenditure
23,449
46,967
70,416
37,572
1,578
39,150
Net income/(expenditure)
(23,449)
(1,578)
(25,027)
17,713
(1,578)
16,135
Transfers between funds
-
-
-
25
(25)
-
Net movement in funds
6
(23,449)
(1,578)
(25,027)
17,738
(1,603)
16,135
Reconciliation of funds:
Fund balances at 1 September 2023
17,748
3,655
21,403
10
5,258
5,268
Fund balances at 31 August 2024
(5,701)
2,077
(3,624)
17,748
3,655
21,403

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

FAIR ISLE DEVELOPMENT COMPANY
BALANCE SHEET
AS AT
31 AUGUST 2024
31 August 2024
- 6 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
10
1,808
3,463
Current assets
Debtors
11
-
220
Cash at bank and in hand
6,766
24,917
6,766
25,137
Creditors: amounts falling due within one year
13
(198)
(197)
Net current assets
6,568
24,940
Total assets less current liabilities
8,376
28,403
Creditors: amounts falling due after more than one year
14
(12,000)
(7,000)
Net (liabilities)/assets
(3,624)
21,403
The funds of the charity
Restricted income funds
15
2,077
3,655
Unrestricted funds
16
(5,701)
17,748
(3,624)
21,403

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 15 May 2025
G Rotolo
Trustee
Company registration number SC512314 (Scotland)
FAIR ISLE DEVELOPMENT COMPANY
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
- 7 -
1
Accounting policies
Charity information

Fair Isle Development Company is a private company limited by guarantee incorporated in Scotland. The registered office is Stackhoull, Fair Isle, Shetland, ZE2 9JU, United Kingdom.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
FAIR ISLE DEVELOPMENT COMPANY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
1
Accounting policies
(Continued)
- 8 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Computers
33% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

FAIR ISLE DEVELOPMENT COMPANY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
1
Accounting policies
(Continued)
- 9 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Grants
-
45,389
45,389
55,285
-
55,285
FAIR ISLE DEVELOPMENT COMPANY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 10 -
4
Expenditure on charitable activities
2024
2023
£
£
Direct costs
Depreciation and impairment
1,655
1,616
Insurance
316
330
Project exepnses
68,068
33,871
Travel
-
2,103
Subscriptions
72
230
Adverts
-
672
70,111
38,822
Share of support and governance costs (see note 5)
Support
123
-
Governance
182
328
70,416
39,150
Analysis by fund
Unrestricted funds
23,449
37,572
Restricted funds
46,967
1,578
70,416
39,150
5
Support costs allocated to activities
2024
2023
£
£
Governance costs
305
328
Analysed between:
Indpendent examination
244
328
Bank charges
61
-
305
328
6
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
-
-
Depreciation of owned tangible fixed assets
1,655
1,616
FAIR ISLE DEVELOPMENT COMPANY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 11 -
7
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
8
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Total
-
0
-
0
There were no employees whose annual remuneration was more than £60,000.
9
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 September 2023
6,311
782
7,093
At 31 August 2024
6,311
782
7,093
Depreciation and impairment
At 1 September 2023
3,156
474
3,630
Depreciation charged in the year
1,578
77
1,655
At 31 August 2024
4,734
551
5,285
Carrying amount
At 31 August 2024
1,577
231
1,808
At 31 August 2023
3,155
308
3,463
11
Debtors
2024
2023
Amounts falling due within one year:
£
£
Prepayments and accrued income
-
220
FAIR ISLE DEVELOPMENT COMPANY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 12 -
12
Loans and overdrafts
2024
2023
£
£
Other loans
12,000
7,000
Payable after one year
12,000
7,000
13
Creditors: amounts falling due within one year
2024
2023
£
£
Accruals and deferred income
198
197
14
Creditors: amounts falling due after more than one year
2024
2023
£
£
Borrowings
12,000
7,000
15
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 September 2023
Incoming resources
Resources expended
Transfers
At 31 August 2024
£
£
£
£
£
Fuel bowser fund
3,155
-
(1,578)
-
1,577
British Science Association Fund
500
-
-
-
500
SIC Fund
-
26,200
(26,200)
-
-
HIE Fund
-
19,189
(19,189)
-
-
3,655
45,389
(46,967)
-
2,077
FAIR ISLE DEVELOPMENT COMPANY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
15
Restricted funds
(Continued)
- 13 -
Previous year:
At 1 September 2022
Incoming resources
Resources expended
Transfers
At 31 August 2023
£
£
£
£
£
Covid fund
25
-
-
(25)
-
Fuel bowser fund
4,733
-
(1,578)
-
3,155
British Science Association Fund
500
-
-
-
500
5,258
-
(1,578)
(25)
3,655
16
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 September 2023
Incoming resources
Resources expended
Transfers
At 31 August 2024
£
£
£
£
£
General funds
17,748
-
(23,449)
-
(5,701)
Previous year:
At 1 September 2022
Incoming resources
Resources expended
Transfers
At 31 August 2023
£
£
£
£
£
General funds
10
55,285
(37,572)
25
17,748
17
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 August 2024:
Tangible assets
231
1,577
1,808
Current assets/(liabilities)
6,068
500
6,568
Long term liabilities
(12,000)
-
(12,000)
(5,701)
2,077
(3,624)
FAIR ISLE DEVELOPMENT COMPANY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
17
Analysis of net assets between funds
(Continued)
- 14 -
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 31 August 2023:
Tangible assets
308
3,155
3,463
Current assets/(liabilities)
24,440
500
24,940
Long term liabilities
(7,000)
-
(7,000)
17,748
3,655
21,403
18
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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