Lairg Community Association - Charities report

REGISTERED COMPANY NUMBER: SC249670 (Scotland)

REGISTERED CHARITY NUMBER: SC25630

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Lairg Community Association

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

to

8

Notes to the Financial Statements

9

to

16

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 July 2025. 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 charity's principal activity is to promote and to provide facilities for recreation, social, leisure and other activities, for the benefit of the inhabitants of Lairg.

Significant activities

Significant activities include, the management of the Lairg Community Centre, including daily running and administrative duties.

Volunteers

Lairg Community Association is greatly indebted to members, volunteers and friends for support and encouragement throughout the year.

ACHIEVEMENTS AND PERFORMANCE

Fundraising activities

In October 2024 Lairg Community Association (LCA) received an Electric Vehicle (EV) from Sutherland Resilience Initiative (SRI). LCA decided that this vehicle would be used for the residences of Lairg, Rosehall, Bonar Bridge and Ardgay to take them to hospital, dental and optician appointments.

There was no additional funding from SRI apart from road tax and insurance cover, so LCA applied for a grant of £5,000 from Lairg Wind Farm. There were initial costs of setting up this service and the service began in January 2025 and used volunteer drivers.

Between 1 January 2025 and 1 October 2025 there were 50 requests for transport and 38 appointments were transported. The 12 failed requests were made up as follows: 6 failed due to the car being off the road following an accident when the car was parked in the car park at the rear of the Community Centre, 3 were due to no driver and 3 were cancelled by the passenger.

The 50 requests were from the following areas: 70% Lairg, 20% Ardgay, 6% Bonar Bridge and 4% Rosehall. 60% of requests were for Inverness (Raigmore Hospital or the National Treatment Centre) whilst the others covered Golspie Hospital, Migdale Hospital, Dingwall Hospital and Invergorden Hospital.

At our AGM in March the Board welcomed Kirsten Sinclair and Alison Graham as new Board members.

The monthly Monday market running from March to December is supported by a core group of traders and visitors and the Board is always looking at ways to improve footfall as well as new traders. Collaborative relationships with other organisations continue, seeking out new hirers, novel ways of working with hirers to mutual benefit and supporting the community in a positive way wherever possible.

An area of increasing concern for Lairg Community Association is the reducing number of Board members and the difficulty of persuading individuals to join. This continues to be a priority for the Board.

The Board is grateful for the continued funding received from Foundation Scotland, Lairg Wind Farm Benefit Fund and SSE who enable Lairg Community Association to remain at the heart of the community. The Board is grateful for the support, encouragement and commitment shown by its staff, volunteers and friends in continuing to work towards a secure future. The Chair would like to give special thanks to Board members who, as unpaid volunteers, give freely of their time and energies throughout the year in undertaking the work that's undertaken together.

FINANCIAL REVIEW

Principal funding sources

Principal outside funding sources are:

Foundation Scotland

Scottish & Southern Energy

North Highland Initiative

Lairg Windfarm Benefit Fund

Reserves policy

The directors reviewed the Reserves Policy (whereby the unrestricted funds held should be at least 6 months of general expenditure) in June 2023. It is the view of the directors that these reserves are adequate for the company to continue the current level of activities, in the event of a significant drop in income, for six months.

FUTURE PLANS

The directors aim to continue to serve the community well and to develop the Lairg Community Centre.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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.

Organisational structure

The charity is administered by a board of directors who meet regularly. Day to day running of the charity is carried out by directors and by paid staff. The directors are not remunerated for their work as directors.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC249670 (Scotland)

Registered Charity number

SC25630

Registered office

Lairg Community Centre

Main Street

Lairg

Sutherland

IV27 4DB

Trustees

Ms C Cameron (resigned 6.1.25)

Ms H Ayres (resigned 6.1.25)

M D Geldard

R Johnstone

Ms F Morrison

Ms D Custerson

Ms A Graham (appointed 15.1.25)

Ms K Sinclair (appointed 6.1.25) (resigned 20.8.25)

Independent Examiner

Marcus D. MacIver CA

ICAS

Mackay & Co

Chartered Accountants

Unit 8

Golspie Business Park

Golspie

Sutherland

KW10 6UB

Solicitors

Macleod & MacCallum

28 Queensgate

Inverness

IV1 1DJ

Approved by order of the board of trustees on 8 December 2025 and signed on its behalf by:

R Johnstone - Trustee

I report on the accounts for the year ended 31 July 2025 set out on pages six 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, CA

ICAS

Mackay & Co

Chartered Accountants

Unit 8

Golspie Business Park

Golspie

Sutherland

KW10 6UB

8 December 2025

31.7.25

31.7.24

Unrestricted

Restricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

-

20,187

9,992

Other trading activities

2

27,909

3,269

31,178

24,942

Investment income

3

295

-

295

308

Total

28,204

23,456

51,660

35,242

EXPENDITURE ON

Charitable activities

Hall operation

27,504

7,309

34,813

49,207

Asset Fund

-

8,368

Generator

-

197

246

Total

27,504

15,874

43,378

57,821

NET INCOME/(EXPENDITURE)

700

7,582

8,282

(22,579

)

Transfers between funds

12

665

(665

)

-

Net movement in funds

1,365

6,917

8,282

(22,579

)

RECONCILIATION OF FUNDS

Total funds brought forward

36,963

252,352

289,315

311,894

TOTAL FUNDS CARRIED FORWARD

38,328

259,269

297,597

289,315

31.7.25

31.7.24

Unrestricted

Restricted

Total

fund

funds

Notes

£

FIXED ASSETS

Tangible assets

8

1,093

243,864

244,957

253,402

CURRENT ASSETS

Debtors

9

944

-

944

1,048

Investments

10

4,000

-

4,000

Cash at bank

32,939

15,405

48,344

31,513

37,883

15,405

53,288

36,561

CREDITORS

Amounts falling due within one year

11

(648

)

-

(648

)

(648

)

NET CURRENT ASSETS

37,235

15,405

52,640

35,913

TOTAL ASSETS LESS CURRENT
LIABILITIES

38,328

259,269

297,597

289,315

NET ASSETS

38,328

259,269

297,597

289,315

FUNDS

12

Unrestricted funds

38,328

36,963

Restricted funds

259,269

252,352

TOTAL FUNDS

297,597

289,315

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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.

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 8 December 2025 and were signed on its behalf by:

R Johnstone - Trustee

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

in accordance with the property

Fixtures and fittings

-

20% on reducing balance

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.

2.	OTHER TRADING ACTIVITIES

31.7.25

31.7.24

£

Fundraising events

314

420

Hall rent

24,994

23,481

SSE Feed in Tariff

2,602

662

Play Centre

3,268

379

31,178

24,942

3.	INVESTMENT INCOME

31.7.25

31.7.24

£

Deposit account interest

295

308

4.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.7.25

31.7.24

£

Depreciation - owned assets

8,837

8,613

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.

6.	STAFF COSTS

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

31.7.25

31.7.24

Part-time hall caretakers

2

Part-time administrator

1

3

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

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

48

9,944

9,992

Other trading activities

24,563

379

24,942

Investment income

308

-

308

Total

24,919

10,323

35,242

EXPENDITURE ON

Charitable activities

Hall operation

26,985

22,222

49,207

Asset Fund

-

8,368

Generator

-

246

Total

26,985

30,836

57,821

NET INCOME/(EXPENDITURE)

(2,066

)

(20,513

)

(22,579

)

Transfers between funds

633

(633

)

-

Net movement in funds

(1,433

)

(21,146

)

(22,579

)

RECONCILIATION OF FUNDS

Total funds brought forward

38,396

273,498

311,894

TOTAL FUNDS CARRIED
FORWARD

36,963

252,352

289,315

8.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

COST

At 1 August 2024

418,396

6,739

31,134

456,269

Additions

-

392

-

392

At 31 July 2025

418,396

7,131

31,134

456,661

DEPRECIATION

At 1 August 2024

167,342

5,756

29,769

202,867

Charge for year

8,368

197

272

8,837

At 31 July 2025

175,710

5,953

30,041

211,704

NET BOOK VALUE

At 31 July 2025

242,686

1,178

1,093

244,957

At 31 July 2024

251,054

983

1,365

253,402

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade debtors

944

1,048

10.	CURRENT ASSET INVESTMENTS

31.7.25

31.7.24

£

NS & I

4,000

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Other creditors

648

12.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.8.24

in funds

funds

31.7.25

£

Unrestricted funds

General fund

36,963

700

665

38,328

Restricted funds

Restricted

251,054

4,560

52

255,666

Resilience telephone/generator

983

(197

)

-

786

Play centre

315

3,219

(717

)

2,817

252,352

7,582

(665

)

259,269

TOTAL FUNDS

289,315

8,282

-

297,597

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

28,204

(27,504

)

700

Restricted funds

Restricted

20,188

(15,628

)

4,560

Resilience telephone/generator

-

(197

)

(197

)

Play centre

3,268

(49

)

3,219

23,456

(15,874

)

7,582

TOTAL FUNDS

51,660

(43,378

)

8,282

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.8.23

in funds

funds

31.7.24

£

Unrestricted funds

General fund

38,396

(2,066

)

633

36,963

Restricted funds

Restricted

271,522

(20,468

)

-

251,054

Resilience telephone/generator

1,229

(246

)

-

983

Play centre

747

201

(633

)

315

273,498

(20,513

)

(633

)

252,352

TOTAL FUNDS

311,894

(22,579

)

-

289,315

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

24,919

(26,985

)

(2,066

)

Restricted funds

Restricted

9,944

(30,412

)

(20,468

)

Resilience telephone/generator

-

(246

)

(246

)

Play centre

379

(178

)

201

10,323

(30,836

)

(20,513

)

TOTAL FUNDS

35,242

(57,821

)

(22,579

)

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

Net

Transfers

movement

between

At

At 1.8.23

in funds

funds

31.7.25

£

Unrestricted funds

General fund

38,396

(1,366

)

1,298

38,328

Restricted funds

Restricted

271,522

(15,908

)

52

255,666

Resilience telephone/generator

1,229

(443

)

-

786

Play centre

747

3,420

(1,350

)

2,817

273,498

(12,931

)

(1,298

)

259,269

TOTAL FUNDS

311,894

(14,297

)

-

297,597

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

53,123

(54,489

)

(1,366

)

Restricted funds

Restricted

30,132

(46,040

)

(15,908

)

Resilience telephone/generator

-

(443

)

(443

)

Play centre

3,647

(227

)

3,420

33,779

(46,710

)

(12,931

)

TOTAL FUNDS

86,902

(101,199

)

(14,297

)

13.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2025.