Charity Accounts Intelreading the accounts so you don’t have to

Highlands and Islands Students' Association

Scottish charity SC046142 · record on the Scottish Charity Register (OSCR) · accounts PDF

Latest income
£979k
Latest spending
£1.0m
Accounts read
FY2025

Financial health, per FY2025 accounts

The accounts state that the charity reported a net operating deficit of £61,736 for the year ended 31 July 2025, with total expenditure exceeding total income. Per the trustees' report, unrestricted reserves stood at £158,141, which is below the stated policy target of three months of unrestricted expenditure, equating to only two months of coverage.

What the accounts disclose

Reserves position: below the charity's own stated policy
“The Trustees have set a target (January 2026) of three months of unrestricted expenditure and the current level of reserves at 31 July 2025 is £158,141 which equates to 2 months.” — page 12
Per FY2025 accounts as filed with OSCR.
Related-party transaction: Employee loan to key management personnel
“Included in other debtors is an employee loan of nil (2024 - £500) in respect of the balance owed by E Miller, who is part of key management personnel.” — page 28
Per FY2025 accounts as filed with OSCR.
Register data and accounts from the Scottish Charity Regulator (OSCR), used under the Open Government Licence. Automated analysis; the filed accounts are authoritative.