REGISTERED COMPANY NUMBER: SC252940 (Scotland)

REGISTERED CHARITY NUMBER: SC000996

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

TONG RECREATION ASSOCIATION

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

13

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 30 September 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 objects of the charity are to promote the benefit of the inhabitants of the villages of Tong and Aird Tong, Isle of Lewis, by associating the local authority, 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 thereof, the charity shall seek:

- to promote the management and maintenance of the Tong Community Centre and adjoining playing fields and

- to support and encourage the use of the Tong Community Centre and adjoining playing fields for purposes in fulfilment of the above objects.

Volunteers

The contribution of volunteers (including directors, members and individuals from the community) has been, and continues to be, of immense benefit to the charity in establishing, maintaining and managing the community centre.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the year, the charity:-

- continued to manage, maintain and develop the Tong Community Centre and the adjoining playing fields;

- generated rental income from regular hires of the centre and playing fields, including hire of the hall to Tong School, Tong Youth Club and Tong Toddlers;

- maintained the community growing project and polycrub;

- organised and staged several successful community fundraising events including a village clean up, a bonfire and fireworks night, Halloween Guising, a village dance, soup & pudding lunches and a bingo night;

- held a Christmas lunch for senior citizens;

- carried out electrical repairs to the community centre;

- progressed plans to build a skatepark with work on the project due to commence in 2025/26.

FINANCIAL REVIEW

Financial position

During the year, the charity's expenditure exceeded income resulting in net expenditure of £8,898 for the period (2024 - net expenditure of £5,213). This represents a decrease of £8,138 in unrestricted funds and a decrease of £760 in restricted funds. As a result, unrestricted funds have decreased to £128,133 (2024 - £136,271) and restricted funds have decreased to £99,408 (2024 - £100,168). Total funds of £227,541 were held at year-end (2024 - £236,439).

The general fund includes funds of £106,396 relating to tangible fixed assets which are utilised to fund the future depreciation of the fixed assets. After making allowance for these funds, unrestricted free reserves of £21,737 were held at year-end (2024 - £25,361).

Principal funding sources

The charity is dependent on hall and field hires, fundraising events, donations and grants to fund its operational costs. Full details of the charity's principal funding sources are included in the notes to the financial statements.

Reserves policy

The trustees have examined the charity's requirements for reserves in light of the main risks to the charity and consider that 12 months operating expenditure, which currently equates to around £21,000, should be held in unrestricted free reserves. This would allow the charity to continue to operate in the event of an interruption in its income streams. The trustees consider that the current level of unrestricted free reserves is in line with this target and are appropriate for the current plans of the charity. Funds are also raised for specific projects as required.

FUTURE PLANS

The charity's plans for the future focus on the ongoing management, maintenance and development of the community centre, including building the skatepark and holding more community events. The charity are also hoping to carry out improvements to the hall.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Association is a charitable company limited by guarantee, incorporated on 17 July 2003. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. Prior to incorporation the charity operated as an unincorporated association and has been registered as a charity since 7 August 1968.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purpose of charity law.

Under the terms of the Memorandum and Articles of Association the Elected Directors are appointed by the ordinary members at the Annual General Meeting. One third of the Elected Directors must retire by rotation at each Annual General Meeting but are eligible for re-election.

The Board may appoint any ordinary member as an Elected Director. The Elected Director remains in office until the next Annual General Meeting but is eligible for re-election.

The Board may also invite any Nominated Member of the company to nominate representatives to be appointed as Nominated Directors. Nominated Directors do not require to retire by rotation.

Organisational structure

The board consists of voluntary trustees who manage the affairs of the charity through regular board meetings. The trustees are heavily involved in the day to day operations of the charity.

Induction and training of new trustees

The charity undertakes training for trustees to ensure awareness and understanding of:-

- the responsibilities of directors;

- the organisational structure of the charity;

- the financial position of the charity; and

- the future plans and objectives of the charity.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The trustees have assessed the major risks to which the charity is exposed, in particular those relating to the operations and finances of the charity, and are satisfied that systems are in place to mitigate their exposure to the major risks.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC252940 (Scotland)

Registered Charity number

SC000996

Registered office

Community Centre

Tong

Isle of Lewis

HS2 0HS

Trustees

R S Grieve

Ms I A Macdonald (resigned 26.6.26)

K Macphail (resigned 26.6.26)

Ms M A Macdiarmid (appointed 25.7.26)

Ms E L Maclean (appointed 25.7.26)

Independent Examiner

John E Moffat BA FCA

CIB Services

Chartered Accountants

63 Kenneth Street

Stornoway

Isle of Lewis

Western Isles

HS1 2DS

Bankers

Bank of Scotland

47 Cromwell Street

Stornoway

Isle of Lewis

HS1 2DE

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 16 September 2026 and signed on its behalf by:

R S Grieve - Trustee

I report on the accounts for the year ended 30 September 2025 set out on pages five to thirteen.

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.

John E Moffat BA FCA

The Institute of Chartered Accountants in England and Wales

CIB Services

Chartered Accountants

63 Kenneth Street

Stornoway

Isle of Lewis

Western Isles

HS1 2DS

21 September 2026

30.9.25

30.9.24

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

330

-

330

1,046

Charitable activities

4

Community Centre

20,520

-

20,520

22,092

Total

20,850

-

20,850

23,138

EXPENDITURE ON

Raising funds

4,138

-

4,138

1,265

Charitable activities

5

Community Centre

24,850

760

25,610

27,086

Total

28,988

760

29,748

28,351

NET INCOME/(EXPENDITURE)

(8,138

)

(760

)

(8,898

)

(5,213

)

RECONCILIATION OF FUNDS

Total funds brought forward

136,271

100,168

236,439

241,652

TOTAL FUNDS CARRIED FORWARD

128,133

99,408

227,541

236,439

30.9.25

30.9.24

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

12

106,396

4,560

110,956

116,230

CURRENT ASSETS

Debtors

13

4,926

-

4,926

3,704

Cash at bank and in hand

17,955

94,848

112,803

120,404

22,881

94,848

117,729

124,108

CREDITORS

Amounts falling due within one year

14

(1,144

)

-

(1,144

)

(3,899

)

NET CURRENT ASSETS

21,737

94,848

116,585

120,209

TOTAL ASSETS LESS CURRENT LIABILITIES

128,133

99,408

227,541

236,439

NET ASSETS

128,133

99,408

227,541

236,439

FUNDS

15

Unrestricted funds

128,133

136,271

Restricted funds

99,408

100,168

TOTAL FUNDS

227,541

236,439

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 16 September 2026 and were signed on its behalf by:

R S Grieve - Trustee

1.	STATUTORY INFORMATION

Tong Recreation Association is a private charitable company, limited by guarantee, registered in Scotland. The charitable company's registered number and registered office address can be found in the Report of the Trustees.

2.	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.

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

Going concern

The trustees have assessed the charity's ability to continue as a going concern and do not consider there to be any material uncertainties about the charity's ability to continue as a going concern.

Financial Reporting Standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

•

the requirements of Section 7 Statement of Cash Flows.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions that affect the amounts reported for assets, liabilities, income and expenditure.

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 assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised and in future periods should it affect future periods.

The estimates and assumptions which carry a higher degree of risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows:

Useful economic lives of tangible fixed assets

The annual depreciation charge for tangible fixed assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. They are amended when necessary to reflect current estimates, future investment, economic utilisation and the physical condition of the assets. See note 12 for details of the values of tangible fixed assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.

Grants generated to support the objects of the charity and without further specified purpose are taken to the Statement of Financial Activities in that period. Grants received which are related to capital expenditure or are for a specified purpose are transferred to Restricted Funds and are utilised to fund the future depreciation of the related capital expenditure or fund the costs relating to the specified purpose.

Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

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.

Raising funds

Costs of raising funds consists of the costs of fundraising events.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its objects and activities. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include accountancy fees and costs linked to the strategic management of the charity.

Allocation and apportionment of costs

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. estimated usage.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery

-

20% on cost

Equipment, fixtures and fittings

-

20% on cost and 10% on cost

Tangible fixed assets are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £100 are not capitalised.

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.

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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

3.	DONATIONS AND LEGACIES

30.9.25

30.9.24

£

£

Donations

330

1,046

4.	INCOME FROM CHARITABLE ACTIVITIES

30.9.25

30.9.24

Activity

£

£

Fundraising events

Community Centre

8,262

10,142

Hire of hall and field

Community Centre

11,358

11,843

Grants

Community Centre

900

-

Employment Allowance

Community Centre

-

107

20,520

22,092

Grants received, included in the above, are as follows:

30.9.25

30.9.24

£

£

Comhairle nan Eilean Siar - Ward Priority Fund

900

-

5.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs (see

costs (see

note 6)

note 7)

Totals

£

£

£

Community Centre

23,660

1,950

25,610

6.	DIRECT COSTS OF CHARITABLE ACTIVITIES

30.9.25

30.9.24

£

£

Staff costs

2,600

3,403

Insurance

2,335

2,290

Light and heat

4,389

7,877

Telephone

529

473

Postage and stationery

-

55

Events and activities

800

574

Caretaker fees

-

2,400

Repairs and maintenance

7,142

1,652

Equipment

32

125

Website

310

834

Legal and professional fees

149

143

Donations

100

100

Sundry expenses

-

5

Depreciation

5,274

5,274

23,660

25,205

7.	SUPPORT COSTS

Governance

costs

£

Community Centre

1,950

Support costs, included in the above, are as follows:

30.9.25

30.9.24

Community

Total

Centre

activities

£

£

Bank charges

-

1

Accountancy fees

750

680

Bookkeeping fees

1,200

1,200

1,950

1,881

8.	NET INCOME/(EXPENDITURE)

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

30.9.25

30.9.24

£

£

Depreciation - owned assets

5,274

5,275

9.	TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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

10.	STAFF COSTS

30.9.25

30.9.24

£

£

Wages and salaries

2,600

3,258

Social security costs

-

107

Other pension costs

-

38

2,600

3,403

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

30.9.25

30.9.24

Community Centre

1

1

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

11.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

fund

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

1,046

-

1,046

Charitable activities

Community Centre

21,985

107

22,092

Total

23,031

107

23,138

EXPENDITURE ON

Raising funds

1,265

-

1,265

Charitable activities

Community Centre

23,244

3,842

27,086

Total

24,509

3,842

28,351

NET INCOME/(EXPENDITURE)

(1,478

)

(3,735

)

(5,213

)

RECONCILIATION OF FUNDS

Total funds brought forward

137,749

103,903

241,652

TOTAL FUNDS CARRIED FORWARD

136,271

100,168

236,439

12.	TANGIBLE FIXED ASSETS

Equipment,

fixtures

Land and

Plant and

and

buildings

machinery

fittings

Totals

£

£

£

£

COST

At 1 October 2024 and 30 September 2025

154,355

5,724

9,010

169,089

DEPRECIATION

At 1 October 2024

46,392

3,341

3,126

52,859

Charge for year

3,087

1,145

1,042

5,274

At 30 September 2025

49,479

4,486

4,168

58,133

NET BOOK VALUE

At 30 September 2025

104,876

1,238

4,842

110,956

At 30 September 2024

107,963

2,383

5,884

116,230

13.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

1,987

1,529

Other debtors

2,549

1,793

Prepayments

390

382

4,926

3,704

14.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

141

774

VAT

253

1,065

Other creditors

-

140

Accrued expenses

750

1,920

1,144

3,899

15.	MOVEMENT IN FUNDS

Net

At

movement

At

1.10.24

in funds

30.9.25

£

£

£

Unrestricted funds

General fund

136,271

(8,138

)

128,133

Restricted funds

Restricted Fund

100,168

(760

)

99,408

TOTAL FUNDS

236,439

(8,898

)

227,541

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

20,850

(28,988

)

(8,138

)

Restricted funds

Restricted Fund

-

(760

)

(760

)

TOTAL FUNDS

20,850

(29,748

)

(8,898

)

Comparatives for movement in funds

Net

At

movement

At

1.10.23

in funds

30.9.24

£

£

£

Unrestricted fund

137,749

(1,478

)

136,271

Restricted fund

Restricted Fund

103,903

(3,735

)

100,168

TOTAL FUNDS

241,652

(5,213

)

236,439

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted fund

23,031

(24,509

)

(1,478

)

Restricted fund

Restricted Fund

107

(3,842

)

(3,735

)

TOTAL FUNDS

23,138

(28,351

)

(5,213

)

General fund

The general fund represents unrestricted funds which the trustees are free to use in accordance with the charitable objects.

Restricted fund

This represents grants received from public funding agencies and trusts for a specified purpose or in respect of capital expenditure. The funds are utilised to fund costs relating to the specified purpose or to fund the future depreciation of the capital expenditure.

16.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2025.