RAASAY COMMUNITY ASSOCIATION (COMANN MUINNTIR RATHARSAIR)

Company limited by guarantee

Company Registration Number:
SC269183 (Scotland)

Unaudited statutory accounts for the year ended 31 March 2025

Period of accounts

Start date: 1 April 2024

End date: 31 March 2025

RAASAY COMMUNITY ASSOCIATION (COMANN MUINNTIR RATHARSAIR)

Contents of the Financial Statements

for the Period Ended 31 March 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

RAASAY COMMUNITY ASSOCIATION (COMANN MUINNTIR RATHARSAIR)

Directors' report period ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Principal activities of the company

The company's objective is to promote the benefit of the inhabitants of Raasay and its environs without distinction of sex, sexuality, political, religious or other opinions by associating the local statutory authorities, voluntary organisations and inhabitants in a common effort to advance education and to provide facilities, or assist in the provision of facilities in the interest of social welfare, for recreation and other leisure-time occupation so that their conditions of life may be improved. In furtherance of which, but not otherwise, the company shall seek to promote the establishment of a Community Centre, and promote any other charitable purpose for the benefit of the Community of Raasay.

Additional information

Raasay Community Association is dedicated to maintaining and improving the community hall and the services it provides for our residents. Over the past year, we have continued to work hard to address several major issues with structure of the building to ensure the hall is able to remain a space for the community. The hall put on a variety of events for the community over the year and supported other local groups to hold ceilidhs, fund raising nights and other community events. Local groups continue to host the much-appreciated community lunches and cinema club and we continue to connect with Alzheimer Scotland for regular events. The gym remains a popular community asset, with regular use taking in £1235 over the course of the year. Rosemarie McNee stepped down from her role as a director in December 2025 after many years of hard work and managing the finances. Stephanie Fergie facilities officer - worked for the hall up to the end of March 2025. Gary Law was employed as a cleaner from September 2024. We thank them all for their hard work and effort. Building issues Solar panels were installed in Feb 2025 by Green Home Systems alongside Torr and Donnie Macleod. This was possible with thanks to the funding from Carbon Neutral Islands (CNI) of £2912, from Local Energy Scotland (LES) of £29693 and from SSE of £7423.20. This has led to a major step towards sustainability, reducing our energy costs and carbon footprint and leading to us being the first fully carbon neutral building on the island. Thanks to the funding gratefully received from Highlands & Islands Enterprise (HIE) and Raasay Community Council (RCC), steps were taken to complete the repairs of the upstairs decking - allowing safe access upstairs - with further works to be completed at the downstairs access. The kitchen continued to need renovation and potential funding routes have been identified with works ongoing. The car park and access road continue to erode due to weather however they have been levelled on two occasions by helpful members of the community. Works will need to be done to clear culverts to reduce water damage. At the playpark, regular safety checks are completed by volunteers and minor repairs and ongoing maintenance have been conducted during the year. However the equipment is nearing the end of its lifespan and will likely need replaced in the coming years.



Directors

The directors shown below have held office during the whole of the period from
1 April 2024 to 31 March 2025

Iain Hill
Melissa Kirsty Tamati
Mairi Gillies
Leonie Gillies
John Angus Gillies


The director shown below has held office during the period of
1 April 2024 to 2 December 2024

Rosemary McNee


Secretary Melissa Kirsty Tamati

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
29 December 2025

And signed on behalf of the board by:
Name: Mairi Gillies
Status: Director

RAASAY COMMUNITY ASSOCIATION (COMANN MUINNTIR RATHARSAIR)

Profit And Loss Account

for the Period Ended 31 March 2025

2025 2024


£

£
Turnover: 64,655 63,211
Gross profit(or loss): 64,655 63,211
Administrative expenses: ( 53,211 ) ( 70,975 )
Operating profit(or loss): 11,444 (7,764)
Profit(or loss) before tax: 11,444 (7,764)
Profit(or loss) for the financial year: 11,444 (7,764)

RAASAY COMMUNITY ASSOCIATION (COMANN MUINNTIR RATHARSAIR)

Balance sheet

As at 31 March 2025

Notes 2025 2024


£

£
Fixed assets
Tangible assets: 3 766,352 740,967
Total fixed assets: 766,352 740,967
Current assets
Debtors: 4 2,222 14,413
Cash at bank and in hand: 11,982 12,282
Total current assets: 14,204 26,695
Creditors: amounts falling due within one year: 5 ( 11,971 ) ( 10,521 )
Net current assets (liabilities): 2,233 16,174
Total assets less current liabilities: 768,585 757,141
Total net assets (liabilities): 768,585 757,141
Members' funds
Profit and loss account: 768,585 757,141
Total members' funds: 768,585 757,141

The notes form part of these financial statements

RAASAY COMMUNITY ASSOCIATION (COMANN MUINNTIR RATHARSAIR)

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 29 December 2025
and signed on behalf of the board by:

Name: Mairi Gillies
Status: Director

The notes form part of these financial statements

RAASAY COMMUNITY ASSOCIATION (COMANN MUINNTIR RATHARSAIR)

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    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.

    Tangible fixed assets depreciation policy

    Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property - 2% on cost Fittings & equipment - 25% on reducing balance

    Other accounting policies

    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. Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

RAASAY COMMUNITY ASSOCIATION (COMANN MUINNTIR RATHARSAIR)

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 2 2

RAASAY COMMUNITY ASSOCIATION (COMANN MUINNTIR RATHARSAIR)

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 April 2024 1,041,778 153,419 950 1,196,147
Additions 49,116 49,116
Disposals
Revaluations
Transfers
At 31 March 2025 1,090,894 153,419 950 1,245,263
Depreciation
At 1 April 2024 312,388 141,883 909 455,180
Charge for year 20,836 2,877 18 23,731
On disposals
Other adjustments
At 31 March 2025 333,224 144,760 927 478,911
Net book value
At 31 March 2025 757,670 8,659 23 766,352
At 31 March 2024 729,390 11,536 41 740,967

RAASAY COMMUNITY ASSOCIATION (COMANN MUINNTIR RATHARSAIR)

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Debtors

2025 2024
£ £
Trade debtors 1,432 2,338
Prepayments and accrued income 411
Other debtors 790 11,664
Total 2,222 14,413

RAASAY COMMUNITY ASSOCIATION (COMANN MUINNTIR RATHARSAIR)

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 10,812 9,317
Accruals and deferred income 1,115 1,115
Other creditors 44 89
Total 11,971 10,521