Carr-Bridge Ahead

	Page
Trustees' Report	1—3
Independent Examiner's Report	4
Statement of Financial Activities (including Income and Expenditure Account)	5
Comparative Statement of Financial Activities (including Income and Expenditure Account)	6
Balance Sheet	7
Notes to the Financial Statements	8—10

The trustees present their report and the financial statements for the year ended 31 March 2026.

Objectives and Activities

Aims and Objectives

The overarching purpose of Carr-Bridge Ahead is to develop and enrich the local area and community.

Financial Review

Reserves Policy

As at 31st March 2025 the charity had funds available of £116,727 (2024 - £99,513) of which the following were reserved funds for the groups that operate under the umbrella of Carrbridge Ahead:

- Carrbridge Bike Park - £3,430

- Carrbridge Community Orchard - £833

Structure, Governance and Management

Governing Document

Carr-Bridge Ahead is a charitable company limited by guarantee and the purposes and administration arrangements are as set out in the constitution. Carr-Bridge Ahead was recognised as a Scottish charity with effect from 22 September 2004.

Reference and Administrative Details

Trustees

Mr R Brown (resigned 23/10/2025)

Miss. D Murray

Mr A Rankin (appointed 01/05/2025)

Mr J Rendall

Mr G Gerrard

Mr M O'Reilly

Mr R McWilliam

Mrs A Buttress

Ms I Inglis

Mr D Jeffery

Mr D Major

Mr S Richter (appointed 23/10/2025)

Charity Number

SC035965

Company Number

SC270555

Registered Office

9 Dalbeg Road

Carrbridge

PH23 3BH

Independent Examiner

Lorna Drummond FCCA

Goldwells Kingussie

15-17 High Street
Kingussie
PH21 1HS

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Carr-Bridge Ahead

Trustees' Report (continued)

For The Year Ended 31 March 2026

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Carr-Bridge Ahead

Trustees' Report (continued)

For The Year Ended 31 March 2026

Small Company Rules

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

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr J Rendall

Trustee

17/09/2026

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Carr-Bridge Ahead

Independent Examiner's Report to the Trustees of Carr-Bridge Ahead

For The Year Ended 31 March 2026

Independent Examiner's Report to the Trustees of Carr-Bridge Ahead

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you 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 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 accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 seeks 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 accounts.

Independent Examiner's Statement

Since the Charity has prepared its accounts on an accruals basis and is registered in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I confirm that I am qualified to undertake the examination because I am a member of , which is one of the listed bodies.

In the course of my examination, no matter has come to my attention

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
- to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

have not been met, or

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

18/09/2026

15-17 High Street
Kingussie
PH21 1HS

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Carr-Bridge Ahead

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 March 2026

Statement of Financial Activities (including Income and Expenditure Account)

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	-	31,221	31,221	30,190
Charitable activities:
Carving		43,875	-	43,875	43,559
Porridge		18,404	-	18,404	16,717
Community Orchard		-	9,488	9,488	6,669
Bike Park		-	105	105	-
Investments	4	182	-	182	-
Other	5	480	-	480	-

		62,941	40,814	103,755	97,135

EXPENDITURE ON:
Charitable activities:	6
Carving		(25,153 )	-	(25,153 )	(21,739 )
Porridge		(12,972 )	-	(12,972 )	(13,442 )
CVCC		-	(7,782 )	(7,782 )	(4,171 )
Grant funding payments (other than CVCC)		-	(22,519 )	(22,519 )	(26,445 )
Suppost costs		(9,692 )	-	(9,692 )	(3,066 )
Community Orchard		-	(3,364 )	(3,364 )	(11,057 )
Bike Park		-	(288 )	(288 )	-
Path maintenance group		-	(2,782 )	(2,782 )	-

		(47,816 )	(36,736 )	(84,552 )	(79,920 )

NET INCOME		15,125	4,078	19,203	17,215


NET MOVEMENT IN FUNDS		15,125	4,078	19,203	17,215
RECONCILIATION OF FUNDS:
Total funds brought forward		63,121	53,607	116,728	99,513

TOTAL FUNDS CARRIED FORWARD	10	78,246	57,685	135,931	116,728

The notes on pages 8 to 10 form part of these financial statements.

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Carr-Bridge Ahead

Comparative Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 March 2026

Comparative Statement of Financial Activities (including Income and Expenditure Account)

				2025
		Unrestricted funds	Restricted funds	Total funds
	Notes	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	-	30,190	30,190
Charitable activities:
Carving		43,559	-	43,559
Porridge		16,717	-	16,717
Community Orchard		-	6,669	6,669

		60,276	36,859	97,135

EXPENDITURE ON:
Charitable activities:	6
Carving		(21,739 )	-	(21,739 )
Porridge		(13,442 )	-	(13,442 )
CVCC		-	(4,171 )	(4,171 )
Grant funding payments (other than CVCC)		-	(26,445 )	(26,445 )
Suppost costs		(3,066 )	-	(3,066 )
Community Orchard		-	(11,057 )	(11,057 )

		(38,247 )	(41,673 )	(79,920 )

NET INCOME		22,029	(4,814 )	17,215


NET MOVEMENT IN FUNDS		22,029	(4,814 )	17,215
RECONCILIATION OF FUNDS:
Total funds brought forward		41,092	58,421	99,513

TOTAL FUNDS CARRIED FORWARD	10	63,121	53,607	116,728

The notes on pages 8 to 10 form part of these financial statements.

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Carr-Bridge Ahead

Balance Sheet

As At 31 March 2026

Balance Sheet

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
CURRENT ASSETS
Cash at bank and in hand		80,182	57,685	136,461	117,258

		80,182	57,685	136,461	117,258
Creditors: Amounts Falling Due Within One Year	9	(1,936 )	-	(530 )	(530 )

NET CURRENT ASSETS (LIABILITIES)		78,246	57,685	135,931	116,728

TOTAL ASSETS LESS CURRENT LIABILITIES		78,246	57,685	135,931	116,728

NET ASSETS		78,246	57,685	135,931	116,728

FUNDS OF THE CHARITY
Restricted Funds				57,685	53,607
Unrestricted Funds				78,246	63,121

TOTAL FUNDS	10			135,931	116,728

For the year ending 31 March 2026 the charitable company was entitled to exemption from audit 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 trustees 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 in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr J Rendall

Trustee

17/09/2026

The notes on pages 8 to 10 form part of these financial statements.

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Carr-Bridge Ahead

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Carr-Bridge Ahead is a company limited by guarantee, incorporated in Scotland, registered number SC270555 and registered charity number SC035965 . The registered office is 9 Dalbeg Road, Carrbridge, PH23 3BH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

	2026	2025
	Restricted	Total
	funds	funds
	£	£
Grants	31,221	30,190

4. Investment Income

	2026	2025
	Unrestricted	Total
	funds	funds
	£	£
Bank interest receivable	182	-

5. Other Income

	2026	2025
	Unrestricted funds	Total funds
	£	£
Other income	480	-

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Carr-Bridge Ahead

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Analysis of Expenditure

			2026
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Carving	25,153	-	25,153
Porridge	12,972	-	12,972
CVCC	7,782	-	7,782
Grant funding payments (other than CVCC)	22,519	-	22,519
Suppost costs	694	8,998	9,692
Community Orchard	3,364	-	3,364
Bike Park	288	-	288
Path maintenance group	2,782	-	2,782

	75,554	8,998	84,552

			2025
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Carving	21,739	-	21,739
Porridge	13,442	-	13,442
CVCC	4,171	-	4,171
Grant funding payments (other than CVCC)	26,445	-	26,445
Suppost costs	614	2,452	3,066
Community Orchard	11,057	-	11,057

	77,468	2,452	79,920

7. Support Costs

	2026
	Suppost costs
	£
General administration	8,998

	2025
	Suppost costs
	£
General administration	2,452

8. Average Number of Employees

Average number of employees during the year was: NIL (2025: NIL)

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Carr-Bridge Ahead

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Accruals and deferred income	530	530

10. Movement in Funds

	As at 1 April 2025	Income	Expenditure	As at 31 March 2026
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	63,121	62,941	(47,816 )	78,246
Restricted funds
Restricted fund	53,607	40,814	(36,736 )	57,685


Total funds	116,728	103,755	(84,552 )	135,931

	As at 1 April 2024	Income	Expenditure	As at 31 March 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	41,092	60,276	(38,247 )	63,121
Restricted funds
Restricted fund	58,421	36,859	(41,673 )	53,607


Total funds	99,513	97,135	(79,920 )	116,728

11. Transactions with Trustees

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

	2026	2025
	£	£

12. Related Party Disclosures

13. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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