IRIS Accounts Production v25.4.12.37 Other Company accounts True false Pounds 1.7.24 30.6.25 30.6.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC400810 2024-06-30 SC400810 2025-06-30 SC400810 2024-07-01 2025-06-30 SC400810 2023-06-30 SC400810 2023-07-01 2024-06-30 SC400810 2024-06-30 SC400810 ns0:CharitableCompanyLimitedByGuarantee 2024-07-01 2025-06-30 SC400810 ns15:PoundSterling 2024-07-01 2025-06-30 SC400810 ns11:FRS102 2024-07-01 2025-06-30 SC400810 ns0:IndependentExaminationCharity 2024-07-01 2025-06-30 SC400810 ns11:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC400810 ns11:FullAccounts 2024-07-01 2025-06-30 SC400810 ns0:CharitiesSORP 2024-07-01 2025-06-30 SC400810 ns16:EnglandWales 2024-07-01 2025-06-30 SC400810 ns11:RegisteredOffice 2024-07-01 2025-06-30 SC400810 ns0:Trustee2 2024-07-01 2025-06-30 SC400810 ns0:Trustee3 2024-07-01 2025-06-30 SC400810 ns0:Trustee4 2024-07-01 2025-06-30 SC400810 ns0:Trustee1 2024-07-01 2025-06-30 SC400810 ns11:CompanySecretary1 2024-07-01 2025-06-30 SC400810 ns0:TotalUnrestrictedFunds 2024-07-01 2025-06-30 SC400810 ns0:TotalRestrictedIncomeFunds 2024-07-01 2025-06-30 SC400810 ns0:Activity8 2024-07-01 2025-06-30 SC400810 ns0:Activity8 ns0:TotalUnrestrictedFunds 2024-07-01 2025-06-30 SC400810 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-07-01 2025-06-30 SC400810 ns0:Activity8 2023-07-01 2024-06-30 SC400810 ns0:Activity10 2024-07-01 2025-06-30 SC400810 ns0:Activity10 ns0:TotalUnrestrictedFunds 2024-07-01 2025-06-30 SC400810 ns0:Activity10 ns0:TotalRestrictedIncomeFunds 2024-07-01 2025-06-30 SC400810 ns0:Activity10 2023-07-01 2024-06-30 SC400810 ns0:TotalUnrestrictedFunds 2024-06-30 SC400810 ns0:TotalRestrictedIncomeFunds 2024-06-30 SC400810 ns0:TotalUnrestrictedFunds 2025-06-30 SC400810 ns0:TotalRestrictedIncomeFunds 2025-06-30 SC400810 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-06-30 SC400810 ns0:TotalRestrictedIncomeFunds ns10:WithinOneYear 2025-06-30 SC400810 ns10:WithinOneYear 2025-06-30 SC400810 ns10:WithinOneYear 2024-06-30 SC400810 ns10:PlantMachinery 2024-07-01 2025-06-30 SC400810 2 2024-07-01 2025-06-30 SC400810 ns10:PlantMachinery 2024-06-30 SC400810 ns10:PlantMachinery 2025-06-30 SC400810 ns10:PlantMachinery 2024-06-30

REGISTERED COMPANY NUMBER: SC400810 (Scotland)

REGISTERED CHARITY NUMBER: SC042771

Report of the Trustees and

Unaudited Financial Statements For The Year Ended 30th June 2025

for

FRIENDS OF LAGGANLIA

| FRIENDS OF LAGGANLIA |

Contents of the Financial Statements

For The Year Ended 30th June 2025

| Page |

Report of the Trustees | 1 |  | to |  | 3

Independent Examiner's Report | 4 |

Statement of Financial Activities | 5 |

Balance Sheet | 6 |

Notes to the Financial Statements | 7 |  | to |  | 9

| FRIENDS OF LAGGANLIA (REGISTERED NUMBER: SC400810) |

Report of the Trustees

For The Year Ended 30th June 2025

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 30th June 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

Raising funds to support Lagganlia Centre for Outdoor Education in its primary function of:

- advancing the education of the general public in the safe pursuit of adventurous activities,

- providing opportunities for outdoor learning,

- promoting healthy lifestyles and fitness.

Also to further support the work through the provision of support and advice.

Raising funds in order that people from disadvantaged backgrounds are able to attend courses and use the facilities of Lagganlia Centre.

Raising funds and providing advice and support in order to assist Lagganlia Centre to:

- promote environmental education

- ensure the environmental sustainability of its operations.

| FRIENDS OF LAGGANLIA (REGISTERED NUMBER: SC400810) |

Report of the Trustees

For The Year Ended 30th June 2025

Achievements and performance

Charitable activities

This last year has been a steady year for the Charity as we continue to fund children from around Scotland, enabling them to participate in programmes of Outdoor Learning at Lagganlia.

To date we have funded 510 young people awarding £66,780 in funds. During the school session from July 2024 until June 2025 the charity granted funding to 40 young people at a cost of £5,655. Due to the Charity being in a better financial position this session we were able to increase our funding to support applications. It should be noted that the cost for an individual child to attend a residential week at Lagganlia is now over £400. However, we are delighted to have been able to fund the above number of children and continue the Charity's aim to endeavour to 'Leave no one behind'.

It should be noted however that an ongoing quest for funds continues to be a priority in order to meet the demands presented to the charity.

We are continuing to ensure schools hear of us, through Lagganlia, issuing our information and application forms at the time of school bookings. The present system of awarding funding through our Award's committee remains effective.

Nick March, Head of Lagganlia Centre would like us to consider new methods of awarding funding. The Board and members will consider this in the new session.

We now have Friends of Lagganlia posters displayed around Lagganlia centre, informing visitors about the charity, and how they can contribute to our work through the QR code displayed on the posters. Grateful thanks go to Gemma Coupar for her work on this task.

Our Board comprises, at the present time, Una Gillespie - Chair, June Gibson - Secretary, Amanda Leslie - Treasurer. Gemma Coupar and Ian Ross remain trustees. Paul Highet and Stuart Armstrong continue to provide valuable advice and support to the Board. We are also delighted to welcome two new members to our Charity, Ingrid Ramsay and Alison McKay.

Amanda Leslie will be stepping down as Treasurer but will be remaining on the committee. The Board has been fortunate in finding a new Treasurer and are delighted to welcome Jude Walsh.

We are pleased to note that we have received donations from several sources this year. In particular we received two generous donations from a lady named Hilary Somerville who ran the Edinburgh half marathon on our behalf in memory of her late husband who loved Lagganlia. These funds were then matched by Goldman Sachs in their charitable capacity. Hilary also raised funds through a private venture of her own. The Board sends her our grateful thanks and hopes that we can continue to work together. Ingrid Ramsay also raised gave a very generous donation to the charity, raising funds through a Fun Run she organised in the Meadows, in which several Edinburgh Primary schools participated. Our grateful thanks go to all who have contributed donations to our Charity enabling us to continue with our aims.

This coming year we intend to complete the development of our website, revise and update our constitution and explore further publicising and fundraising opportunities to enable the Charity to continue to grow and support disadvantaged young people to benefit from an amazing residential experience at Lagganlia Centre for Outdoor Education.

Thank you to everyone in the team for a successful year and we look forward to moving forward into this next year continuing to achieve our aims and to support Outdoor Learning for all young people.

Una Gillespie

21 November 2025.

Financial review

Financial position

We started the year in a favourable financial position and due to robust fund raising by members of the committee and the estate of Alan Sommerville we have been able to support once again children who may not have the opportunity to attend residential outdoor learning. We have paid out this year in awards £5,655 to the end of June 2025 and £515 in governance to Goldwells. We have also incurred charges from the bank of £5

We have had charitable donations of £5,996 up until end of June 2025 and made interest on the accounts of £209 up to the end of same period.

In this financial year £15,000 has been contributed to the funds through grant money that had been sourced by Lagganlia. The full amount deposited was £30,000 but this is shared equally with Friends of Benmore and £15,000 will be transferred to their account on an arranged date.

Therefore the bank account's balance for Friends of Lagganlia at end of financial year is recorded as £41,685 but true reflected accounts is £26,685.

We committed so far in awards for session 2025-26 £3,750 funding.

| FRIENDS OF LAGGANLIA (REGISTERED NUMBER: SC400810) |

Report of the Trustees

For The Year Ended 30th June 2025

Financial review

Reserves policy

At the present time our reserves policy written into our constitution states that a set minimum balance of £1,000 is to be retained in the charity's bank account to cover fundraising expenses and unforeseen financial expenditure. At the present time and due to the financial climate I recommending that this policy continues in to the next financial year as bank charges and cost of governance may increase.

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.

Recruitment and appointment of new trustees

All directors are appointed by the members at the AGM.

Reference and administrative details

Registered Company number

SC400810 (Scotland)

Registered Charity number

SC042771

Registered office

40 Alnwick Hill Road

Edinburgh

EH16 6LW

Trustees

Ms U Gillespie Chairperson

Ms G Coupar

Ms J Gibson

Mr I Ross

Company Secretary

Ms J Gibson

Independent Examiner

Lorna Drummond FCCA

Goldwells

15-17 High Street

Kingussie

Inverness-Shire

PH21 1HS

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 19th February 2026 and signed on its behalf by:

Mr I Ross - Trustee

Independent Examiner's Report to the Trustees of

Friends of Lagganlia

I report on the accounts for the year ended 30th June 2025 set out on pages five to nine.

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.

Lorna Drummond FCCA

The Association of Chartered Certified Accountants

Goldwells

15-17 High Street

Kingussie

Inverness-Shire

PH21 1HS

19th February 2026

| FRIENDS OF LAGGANLIA |

Statement of Financial Activities

For The Year Ended 30th June 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

Income and endowments from

Donations and legacies | 5,995 |  | 15,000 |  | 20,995 |  | 4,201 |

Other income | 209 |  | - |  | 209 |  | 130 |

Total | 6,204 |  | 15,000 |  | 21,204 |  | 4,331 |

Expenditure on

Charitable activities

Support cost | 636 |  | - |  | 636 |  | 520 |

Grants | 5,655 |  | - |  | 5,655 |  | 3,950 |

Total | 6,291 |  | - |  | 6,291 |  | 4,470 |

NET INCOME/(EXPENDITURE) | (87 | ) | 15,000 |  | 14,913 |  | (139 | )

Reconciliation of funds

Total funds brought forward | 11,207 |  | - |  | 11,207 |  | 11,346 |

Total funds carried forward | 11,120 |  | 15,000 |  | 26,120 |  | 11,207 |

| FRIENDS OF LAGGANLIA (REGISTERED NUMBER: SC400810) |

Balance Sheet

30th June 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

Current assets |

Cash at bank | 26,685 |  | 15,000 |  | 41,685 |  | 11,722 |

Creditors |

Amounts falling due within one year | 4 | (15,565 | ) | - |  | (15,565 | ) | (515 | )

Net current assets | 11,120 |  | 15,000 |  | 26,120 |  | 11,207 |

Total assets less current liabilities | 11,120 |  | 15,000 |  | 26,120 |  | 11,207 |

NET ASSETS | 11,120 |  | 15,000 |  | 26,120 |  | 11,207 |

Funds | 5

Unrestricted funds | 11,120 |  | 11,207 |

Restricted funds | 15,000 |  | - |

Total funds | 26,120 |  | 11,207 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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 19th February 2026 and were signed on its behalf by:

Mr I Ross - Trustee

| FRIENDS OF LAGGANLIA |

Notes to the Financial Statements

For The Year Ended 30th June 2025

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.

| Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

| Tangible fixed assets

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

| Plant and machinery | - | 25% 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.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. | Trustees' remuneration and benefits

| There were no trustees' remuneration or other benefits for the year ended 30th June 2025 nor for the year ended 30th June 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 30th June 2025 nor for the year ended 30th June 2024.

| FRIENDS OF LAGGANLIA |

Notes to the Financial Statements - continued

For The Year Ended 30th June 2025

3. | Tangible fixed assets

| Plant and

| machinery

£ |

| Cost

| At 1st July 2024 and 30th June 2025 | 350 |  |

| Depreciation

| At 1st July 2024 and 30th June 2025 | 350 |  |

| Net book value

| At 30th June 2025 | - |  |

| At 30th June 2024 | - |  |

4. | Creditors: amounts falling due within one year

2025 | 2024 |

£ | £ |

| Other creditors | 15,000 |  | - |  |

| Accrued expenses | 565 |  | 515 |  |

15,565 |  | 515 |  |

5. | Movement in funds

| Net |  |

| movement |  | At |

| At 1.7.24 |  | in funds |  | 30.6.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 11,207 |  | (87 | ) | 11,120 |  |

| Restricted funds

| Restricted |  |

- |  | 15,000 |  | 15,000 |  |

| TOTAL FUNDS | 11,207 |  | 14,913 |  | 26,120 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 6,204 |  | (6,291 | ) | (87 | ) |

| Restricted funds

| Restricted |  |

15,000 |  | - |  | 15,000 |  |

| TOTAL FUNDS | 21,204 |  | (6,291 | ) | 14,913 |  |

| FRIENDS OF LAGGANLIA |

Notes to the Financial Statements - continued

For The Year Ended 30th June 2025

5. | Movement in funds - continued

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.7.23 |  | in funds |  | 30.6.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 11,346 |  | (139 | ) | 11,207 |  |

| TOTAL FUNDS | 11,346 |  | (139 | ) | 11,207 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 4,331 |  | (4,470 | ) | (139 | ) |

| TOTAL FUNDS | 4,331 |  | (4,470 | ) | (139 | ) |

6. | Related party disclosures

| There were no related party transactions for the year ended 30th June 2025.