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← Sabhal Mor Ostaig

2025-07-31-accounts

Company Registration Number SC361752 Charity Registration Number SC002578

SABHAL MÒR OSTAIG FINANCIAL STATEMENTS

31 JULY 2025

(A Company Limited by Guarantee)

SABHAL MÒR OSTAIG (A Company Limited by Guarantee)

COLLEGE INFORMATION

Directors Sine Millar Ghilleasbuig (resigned 14 March 2025) Professor Bryan Duncan MacGregor Angus Donald John Macquien MacInnes Angus Lamont MacLeod Calum Anthony Steele (appointed 14 March 2025) John Angus MacKillop Dr. Gillian Munro Roddy Neithercut Wilson Churchill McLeod Dr John Decker Forrest Dr Donalda Theresa McComb Fiona Dunn Kenina MacDonald (appointed 14 March 2025) Daniel Christopher MacRae (appointed 14 March 2025) Registered Charity SC002578 number Registered Company SC361752 number Registered office Colaiste Gaidhlig Na H-Alba An Teanga Sleite An T-Eilean Sgitheanach IV44 8RQ Independent auditors AAB Audit & Accountancy Limited Chartered Accountants & Statutory Auditors 133 Finnieston Street Glasgow G3 8HB Bankers Bank of Scotland Inverness-shire IV40 8AB Solicitors Wright, Johnston & Mackenzie LLP 302 St Vincent Street Glasgow G2 5RZ

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SABHAL MÒR OSTAIG (A Company Limited by Guarantee)

CONTENTS

Page
Group Report 4 -29
Statement of Corporate Governance and Internal Control 30 - 33
Statement of the Board of Directors Responsibilities 34 – 36
Independent Auditors' Report 34 - 41
Consolidated Statement of Comprehensive Income 42
Consolidated Balance Sheet 43
College Balance Sheet 44
Consolidated Statement of Changes in Equity 45
College Statement of Changes in Equity 46
Consolidated Statement of Cash Flows 47
Analysis of Net Debt 48
Notes to the Financial Statements 46 - 70

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SABHAL MÒR OSTAIG

(A Company Limited by Guarantee) Group Report FOR YEAR ENDED 31 JULY 2025

Facal-tòisich a' Chathraiche Chair’s foreword

Tha bliadhna chudromach eile air a bhith aig Sabhal Mòr Ostaig, le naidheachdan matha, dùbhlain is atharrachaidhean.

Chaidh obair mhòr a dhèanamh le luchd-obrach Sabhal Mòr Ostaig gus taic a chur ri Bile nan Cànan Albannach ann am Pàrlamaid na h-Alba: chuir sinn fianais sgrìobhte a-steach air diofar chuspairean a tha a’ buntainn ri leasachadh a’ chànain is a’ chultair, thugadh fianais seachad aig ìre a h-aon dhen Bhile, chaidh mòran co-chomhairle a dhèanamh le diofar bhall pàrlamaid, agus rinneadh argamaid airson Sabhal Mòr Ostaig a bhith ainmichte sa Bhile.

Fhuair am Bile, san robh an earrann air taic dha Sabhal Mòr Ostaig, làn-thaic sa bhòt bho na pàrtaidhean is buill pàrlamaid uile ann an deasbad pàrlamaid tràth as t-samhradh 2025.

Tha an earrann mun t-Sabhal a’ gealltainn taic an riaghaltais dha Sabhal Mòr Ostaig mar Ionad Nàiseanta Cànan is Cultar na Gàidhlig, agus gun tèid coimhead air ionmhas na Colaiste, agus gun tèid sgrùdadh a dhèanamh air inbhe Sabhal Mòr Ostaig.

Rinn sinn gàirdeachas mòr san Dàmhair 2024, nuair a cheumnaich àireamh mhòr de dh’oileanaich Ghàidhlig le farsaingeachd de teisteanasan, bho phreantasachdan gu for-cheuman maighstireachd rannsachaidh. Tha Bòrd Stiùiridh an t-Sabhail cho moiteil às ar luchd-ceumnachaidh agus ar luchdobrach air fad a chùm taic ris na h-oileanaich tron ionnsachadh aca; bidh an luchd-ceumnachaidh, nan cuid obraichean agus beatha shòisealta, a’ neartachadh saoghal na Gàidhlig tro na bliadhnaichean mòra ri thighinn.

Aig a’ cheumnachd, chaidh aithne mar Shàr Ghàidheil a bhuileachadh air Anna Latharna NicGillÌosa agus Ruairidh MacIlleathain, airson an cuid saothrach a thaobh cànan agus cultar na Gàidhlig.

Bhathas air leth toilichte fàilte a chur, aig toiseach 2025, air Mgr Ailean Esslemont, Stiùiriche TG4 ann an Èirinn, a thug seachad an Òraid Bhliadhnail aig an t- Sabhal, le taic bho Àrd-Chonsal na h-Èireann. B’ e an cuspair a bh’ aige: “Meadhanan Mhion-chànan – brìgh is buaidh”.

The past year has been another significant year for Sabhal Mòr Ostaig, bringing good news, challenges and change.

Sabhal Mòr Ostaig staff worked hard to support the Scottish Languages Bill as it passed through different stages in the Scottish Parliament: we made written submissions on a range of topics in Gaelic development, gave testimony at stage 1 of the Bill, worked with different members of the Scottish parliament, and argued for Sabhal Mòr Ostaig to be named in the Bill.

The Bill – including the section naming Sabhal Mòr Ostaig – received full support in the parliamentary vote early in the summer of 2025.

The section naming Sabhal Mòr Ostaig states the government’s will to support Sabhal Mòr Ostaig as the National Centre for Gaelic Language and Culture, and it commits to review funding and the status of Sabhal Mòr Ostaig.

In October 2024, Sabhal Mòr Ostaig celebrated the graduation of a large number of Gaelic graduates with a range of qualifications from apprenticeships to research Masters. The Sabhal Mòr Ostaig Board of Directors are very proud of our graduates and of our staff who supported the students during their studies; these graduates will, through their careers and social lives, continue to strengthen the Gaelic world in the years to come.

At the graduation, Anne Lorne Gillies and Ruairidh Maclean were given the honour of Sàr Ghàidheal - exceptional Gael – for their work for the Gaelic language and culture.

At the start of the year, 2025, we were delighted to welcome our Annual Lecture guest speaker, Mr Alan Esslemont, Director General of TG4 in Ireland; the lecture was also supported by the Consul General of Ireland. His topic was “Minority Language Media: its value and impact”.

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An dèidh dhuinn làmh a chur ri Meòrachan Tuigse le Leabharlann Nàiseanta na h-Alba sa Chèitean 2024, chunnacas prògram beairteach de cho-obrachadh eadar an dà institiud nàiseanta, a thug cothroman do dh’oileanaich is luchd-obrach greisean-obrach a chur seachad ann an Dùn Èideann agus san Eilean

Following the signing of a Memorandum of Understanding with the National Library of Scotland in 2024, the past year brought a rich programme of collaboration between the two national institutions, that gave exchange opportunities to staff and students to work

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(A Company Limited by Guarantee)

Group Report FOR YEAR ENDED 31 JULY 2025

Sgitheanach. Chaidh mòran a cho-phàirteachadh agus ionnsachadh eadar an dà institiud, agus leanaidh an obair seo tro na bliadhnaichean ri teachd.

A thaobh ionmhais, b’ e bliadhna dhùbhlanach eile a bh’ innte. A-rithist, bha feum air obair mhòr airson dìon a chur air obair na Colaiste bhon chron a dh’fhaodadh èirigh ri linn cion maoineachaidh. Chaidh sàbhalaidhean a lorg, agus chaidh sruthan maoineachaidh ùra a thoirt a-steach cuideachd. A- rithist, tha sinn fìor thaingeil dha luchd-obrach an t- Sabhail airson na h-obrach cruaidh aca, agus dha Riaghaltas na h-Alba.

Tha sinn fada an comain Riaghaltas na h-Alba, Comhairle Maoineachaidh na h-Alba, Bòrd na Gàidhlig, Oilthigh na Gàidhealtachd is nan Eilean, Foghlam Alba, Comhairle na Gàidhealtachd agus iomadh buidheann eile airson an cuid taice. Tha com-pàirtichean agus luchd-taice deatamach dhar prìomh cheann-uidhe, a bhith a’ dìon agus a’ neartachadh cànan is cultar na Gàidhlig, agus tha sinn air leth taingeil dhaibh airson an cuid taice.

Tha Bòrd Stiùiridh Sabhal Mòr Ostaig fada an comain ar sgioba obrach agus ar n-oileanaich airson an dealasachd is dìlseachd is lèirsinn airson ar cànan agus ar n-Ionad Nàiseanta airson Cànan is Cultar na Gàidhlig.

Le misneachd agus dealasachd, tha sinn a-nis a’ coimhead air adhart ri na tha ri dhèanamh; gu math fada a bhios Sabhal Mòr Ostaig soirbheachail.

together. This was extremely productive, with much being shared and learnt between the two institutions. This collaboration will continue in the years ahead.

In financial terms, it was another challenging year. Again, hard work was required to protect the College’s work from the deleterious effects of a lack of funding. Savings were found, and new income streams were brought in. Again, we are extremely grateful to Sabhal Mòr staff for their hard work and to the Scottish Government.

We are very grateful to the Scottish Government, the Scottish Funding Council, Bòrd na Gàidhlig, the University of the Highlands and Islands, Education Scotland, Highland Council and to many other bodies for their support. Partners and supporters are essential to our mission, to protect and strengthen the Gaelic language and culture, and we are extremely grateful to them for their support.

The Board of Sabhal Mòr Ostaig is very grateful to our staff and students for their commitment and vision for our language and our National Centre for Gaelic Language and Culture.

With courage and passion, we now look forward to all that has to be done; long may Sabhal Mòr Ostaig continue to thrive.

FR

Angus MacAonghais (Cathraiche)

Ceann-latha: 15/12/2025

Angus MacInnes (Chair) Date: 15/12/2025

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(A Company Limited by Guarantee) Group Report FOR YEAR ENDED 31 JULY 2025

Fiosrachadh laghail agus rianachd Legal and administrative information

Inbhe Laghail

Chaidh Sabhal Mòr Ostaig (a’ Cholaiste) a stèidheachadh ann an 1973 agus chaidh a chlàradh ann an 1978 mar Urras Foghlaim Carthannach gus foghlam agus oideachadh na Gàidhlig a chur air adhart ann an coimhearsnachdan Gàidhlig agus coimhearsnachdan gun Ghàidhlig air feadh an t- saoghail. San Ògmhios 2009, chaidh Companaidh Earranta fo Bharantas a chur air bhonn agus chaidh dleastanasan uile an Urrais agus obair na Colaiste a ghabhail os làimh leis a’ Chompanaidh bho 1 Lùnastal 2009. Fhuair an Companaidh cead am facal ‘Earranta’ fhàgail às an tiotal aige. Tha a’ Cholaiste na buidheann-charthannais chlàraichte (Àireamh Buidhnecarthannais Albannaich SC 002578) a rèir Achd Tasgadh Bhuidhnean-carthannais agus Urrasairean (Alba) 2005.

Raon nan Aithrisean Ionmhasail Aonaichte

Tha na h-Aithrisean Ionmhasail Aonaichte a’ gabhail a- steach obair gu lèir na Colaiste, a’ gabhail a-steach na h-obrach aig an fho-chompanaidh, Sabhal Mòr Ostaig (Leasachaidhean) Earranta. Tha an Aithris Aonaichte airson Teachd-a-steach Iomlan a’ sealltainn nan toraidhean airson na bliadhna bho 1 Lùnastal 2024.

Ar Lèirsinn

Bidh Sabhal Mòr Ostaig, Ionad Nàiseanta Cànan is Cultar na Gàidhlig, na ionad Gàidhlig bho bhun gu bàrr agus sinn a’ tairgsinn chothroman ionnsachaidh, rannsachaidh agus cultarach a tha sàr-mhath gus an urrainn do ar n-oileanaich, luchd-obrach is luchd-compàirt a’ Ghàidhlig a thoirt air adhart.

Math a’ Phobaill

Nuair a bha a’ Bhuidheann Riaghlaidh a’ stèidheachadh agus a’ dèanamh sgrùdadh air cinnuidhe ro-innleachdail na Colaiste, ghabh iad ealla iomchaidh ris an stiùireadh aig Oifis Riaghladair Bhuidhnean-carthannais na h-Alba (OSCR) a thaobh math a’ phobaill agus gu h-àraidh ris an leas-stiùireadh air adhartachadh foghlaim. Tha an stiùireadh a’ cur an cèill mar a dh’fheumas gach buidheann a tha airson a bhith air aithneachadh mar bhuidhinn-charthannais sealltainn, gu soilleir, gu bheil na h-amasan aca a chum maith a’ phobaill.

Ann a bhith a’ coileanadh a lèirsinn, tha a’ Cholaiste a’ toirt seachad nam buannachdan a leanas dhan phoball tro bhith a’ toirt chùisean foghlaim air adhart:

Legal Status

Sabhal Mòr Ostaig (the College) was established in 1973 and registered in 1978 as a Charitable Educational Trust for the purpose of promoting education and study of the Gaelic Language among Gaelic and non-Gaelic speaking communities throughout the world. In June 2009 a Company limited by Guarantee was formed and the entire undertaking of the Trust and operation of the College was transferred to the Company with effect from 1 August 2009.The Company has been given permission to exclude the word 'Limited' from its title. The College is a registered charity (Scottish Charity Number SC 002578) for the purposes of the Charities and Trustee Investment (Scotland) Act 2005.

Scope of the Consolidated Financial Statements

The Consolidated Financial Statements cover all activities of the College, including those of its subsidiary Company, Sabhal Mòr Ostaig (Developments) Limited. The Consolidated Statement of Comprehensive Income covers the results for the year from 1 August 2024.

Mission Statement

The College's mission statement reads: Sabhal Mòr Ostaig, the National Centre for the Gaelic Language and Culture, provides worldclass immersive learning, research and cultural opportunities, which empower our students, staff and partners to champion Gaelic.

Public Benefit

In setting and reviewing the College's strategic objectives, the Governing Body has had due regard for the Office of the Scottish Charity Regulator's guidance on public benefit and particularly upon its supplementary guidance on the advancement of education. The guidance sets out the requirements that all organisations wishing to be recognised as charities must demonstrate, explicitly, that their aims are for the public benefit.

In delivering its mission, the College provides the following identifiable public benefits through the advancement of education:

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(A Company Limited by Guarantee)

Group Report FOR YEAR ENDED 31 JULY 2025

chomann-shòisealta

Tha Sabhal Mòr Ostaig airson cur ris agus taic a thoirt do shaoghal na Gàidhlig a tha brìoghmhor, làn misneachd is a’ dol am feabhas agus sinn a’ misneachadh is a’ brosnachadh oileanaich, luchdobrach is a h-uile duine aig a bheil ceangal ris a’ chànan gu bhith a’ coileanadh nas urrainn dhaibh a thaobh cànan, cultar is dualchas na Gàidhlig.

Cinn-uidhe Ro-innleachdail

Tha na h-amasan ro-innleachdail a leanas ann am Plana Ro-innleachdail Sabhal Mòr Ostaig airson 20232028, a chaidh fhoillseachadh o chionn ghoirid, gus a lèirsinn a thoirt gu buil mar an t-ionad nàiseanta airson cànan is cultar na Gàidhlig:

Sabhal Mòr Ostaig seeks to contribute positively to a revitalized, thriving and self-confident Gaelic community by inspiring and motivating students, staff and all those who interact with it to realise their potential in terms of Gaelic language, culture and heritage.

Strategic Objectives

Sabhal Mòr Ostaig recently launched its new 5-year Strategic Plan 2023-2028 with the following strategic aims to fulfil its mission as a national and international centre of excellence for the Gaelic language and culture:

  1. Ionnsachadh air leth sònraichte ann an Gàidhlig: Cumaidh sinn oirnn a’ togail coimhearsnachd smiorail Ghàidhlig – le luchdlabhairt misneachail, sgileil agus lèirsinneach a nì feum is diofar tron Ghàidhlig sna coimhearsnachdan is àiteachan-obrach aca.

  2. Rannsachadh, sgoilearachd agus cophàirteachadh eòlais: Cumaidh sinn oirnn a’ dèanamh sàr obair rannsachaidh agus nì sinn feum nach beag dhan Ghàidhlig agus do choimhearsnachdan Gàidhlig tro rannsachadh is co-phàirteachadh eòlais a nì sinn ann an dòighean cruthachail is co-obrachail.

  3. Ealain is cultar na Gàidhlig: Cumaidh sinn oirnn a’ cur ris an inbhe againn mar phrìomh ionad airson Ealain is Cultar na Gàidhlig, le bhith a’ toirt taic do dh’obair ùr le luchd-obrach agus oileanaich agus le bhith ag obair còmhla ri sàr luchd-ealain is luchdcruthachaidh agus buidhnean ealain.

  4. Seasmhachd is riaghladh : Cumaidh sinn oirnn a’ cur ri seasmhachd ar n-obrach agus a’ neartachadh ar structaran is modhan riaghlaidh mar bhuidhinn làidir, neo-eisimeilich Ghàidhlig.

  5. Ar n-àrainneachd: Bidh ar n-àrainneachd Ghàidhlig fhathast a’ frithealadh air feumalachdan an luchd-cleachdaidh.

  6. Co-chonaltradh is com-pàirteachas: Bidh sinn nar tosgaire is nar riochdaire ùghdarrasail is buadhach dhan Ghàidhlig: a’ coileanadh ar rùin, a’

  7. Our unique and immersive Gaelic learning experience : We will continue to grow a vibrant community of confident, skilled and ambitious Gaelic speakers who contribute effectively in Gaelic in their communities and workplaces.

  8. Research, scholarship and knowledge exchange : We will continue to deliver excellence in research and make a significant contribution to Gaelic and Gaelic communities through a creative and collaborative approach to knowledge discovery and exchange.

  9. The Gaelic arts and culture : We will continue to develop as a major hub for the Gaelic Arts and Culture, supporting the production of new work from staff and students and through collaboration with leading arts’ practitioners and organisations.

  10. Sustainability and governance : We will continue to improve our sustainability and further develop our governing structures and processes as a thriving, independent Gaelic organisation.

5 . Our environment: Our Gaelic environment will continue to meet the needs of all our users.

  1. Engagement and relationships: We will continue to be an authoritative and influential Gaelic voice: living out our purpose, informing and being informed by our key stakeholders,

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(A Company Limited by Guarantee)

Group Report FOR YEAR ENDED 31 JULY 2025

co-phàirteachadh fiosrachadh le ar prìomh luchdùidhe, agus a’ neartachadh coimhearsnachd Sabhal Mòr Ostaig

and strengthening the Sabhal Mòr Ostaig community.

Lèirmheas obrachaidh airson na bliadhna a chrìochnaich air 31 Iuchar 2025 Operating review for the year ended 31 July 2025

Adhartas mu choinneimh targaidean Frèam nam Builean airson 2024-25

Sa Bhliadhna Acadaimigich (BA) 2024/25, bha a’ Cholaiste ag amas air na prìomh thoraidhean a leanas a choileanadh:

Progress against Outcome Framework targets for 2024-25

In AY 2024/25 the College aimed to deliver the following priority outputs:

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SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

Group Report FOR YEAR ENDED 31 JULY 2025

de chùrsaichean goirid FA Gàidhlig a bhios a’ Cholaiste a’ toirt seachad gus barrachd chothroman a thoirt do dhaoine fileantas a ruighinn agus gus barrachd chothroman ionnsachaidh a thabhann; AIR A CHOILEANADH – Chaidh prògram nan Cùrsaichean Goirid a chur an sàs gu soirbheachail, le measgachadh de phrògraman air-loidhne agus air làrach na Colaiste, agus chlàr 886 oileanaich airson 93 Cùrsaichean Goirid.

short courses provided by the College to provide more opportunities to gain fluency and increase access to learning; ACHIEVED – The Short Courses programme was successfully delivered, comprising of a mix of face-to-face and online programmes, with a total of 886 student registrations on 93 Short Courses.

Àireamhan nan Oileanach

Chuir a’ mhòr, mhòr-chuid de na h-oileanaich crìoch air a’ chùrsa no air an ionnsachadh aca gu soirbheachail agus tha a h-uile neach-obrach agus

Student Numbers

The vast majority of students completed their studies successfully and all staff and students deserve credit for their efforts.

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SABHAL MÒR OSTAIG

(A Company Limited by Guarantee) Group Report FOR YEAR ENDED 31 JULY 2025

oileanach airidh air am moladh airson na h-obrach a rinn iad.

Cùrsaichean Fo-cheumnach

Bha 256 oileanaich clàraichte sna prògraman Focheumnach againn ann an 2024-25, agus iad sin ionann ri 147.4 oileanaich FTE.

Cùrsaichean Iar-cheumnach air an Teagasg

Chùm Sabhal Mòr Ostaig orra a’ toirt leasachadh is leudachadh air cùrsaichean iar-cheumnach a tha air an teagasg agus a’ cur ri àireamh nan oileanach air leithid a chùrsaichean, agus chaidh MEd ùr ann am Foghlam Gàidhlig a stèidheachadh, le taic bho Riaghaltas na h-Alba. Chlàraich 27 oileanaich airson a’ chùrsa phàirt-ùine seo do thidsearan Gàidhlig.

Foghlam Adhartach

Rinneadh na b’ fheàrr na an targaid a bh’ ann airson 1,009 creideasan FA ann an 2024/25, chaidh 1,300 creideasan a chosnadh. Chlàraich 379 oileanaich airson a’ Chùrsa Inntrigidh ann an 2024/25. Bha Preantasachdan Bun-ìre ann a-rithist sna Meadhanan Cruthachail is Didseatach agus Clann is Daoine Òga.

Cùrsaichean Goirid 2024/25

Lìbhrig Sgioba nan Cùrsaichean Goirid taghadh farsaing de chùrsaichean air-loidhne agus aghaidhri-aghaidh thar na bliadhna, agus chlàraich 886 oileanaich airson nan cùrsaichean sin. Bha àireamhan matha de dhaoine againn airson nan Cùrsaichean Goirid a chaidh a theagasg air làrach na Colaiste aig Àm na Càisge agus as t-samhradh.

Am measg nan cùrsaichean sònraichte a chaidh a thabhainn air làrach na Colaiste bha Seachdain nan Teaghlach, a chaidh a chumail ann an compàirt ri Comhairle na Gàidhealtachd agus Bòrd na Gàidhlig. Bha còrr is 100 neach an làthair airson na seachdain, eadar pàrantan is clann. Cuideachd, lìbhrig sinn cùrsaichean sònraichte eile airson diofar bhuidhnean foghlaim com-pàirteach, leithid Conservatoire Rìoghail na h-Alba.

Undergraduate

A total of 256 students enrolled on our Undergraduate programmes in 2024-25, accounting for a total of 147.4FTEs.

Taught Postgraduate

SMO has continued to strengthen postgraduate taught provision and numbers, with the introduction of the new MEd in Gaelic Education, with support from Scottish Government. A total of 27 students were registered for this part-time course for Gaelic teachers.

Further Education

The 2024/25 FE credit target of 1,009 was exceeded with 1,300 credits achieved. In 2024/25, An Cùrsa Inntrigidh had 379 students registered. Foundation Apprenticeships have continued in Creative and Digital Media and Children and Young People.

Short Courses 2024/25

Our Short Courses Team delivered a range of online and face-to-face courses over the past session, with a total of 886 student registrations. Our on-campus Easter and Summer Short Courses were well attended.

Specialist courses on campus included Seachdain nan Teaghlach, Family Learning Week, delivered in partnership with the Highland Council and Bòrd na Gàidhlig, which had over 100 attendees, comprising parents and children. We also delivered specialist courses to a range of educational partners, such as the Royal Conservatoire of Scotland.

Leasachaidhean a thaobh Teagaisg is Ionnsachaidh

Chaidh aonta as ùr a chur ri Sgeama na Gàidhlig is Chuspairean Co-cheangailte (SGCC) ann an 2023, agus chaidh an Sgeama ùraichte a chur an sàs gu soirbheachail thar na bliadhna a dh’fhalbh.

Bha sinn a’ lìbhrigeadh ceum Maighstireachd trìbliadhna pàirt-ùine ann am Foghlam Gàidhlig do thidsearan Gàidhlig. Seo a’ chiad cheum MEd dhen

Teaching and Learning Developments

The Gaelic and Related Studies scheme (GRSS) was successfully reapproved in 2023, and the revised Scheme was successfully delivered over the past session.

We delivered the three-year part-time Masters degree in Gaelic Education for Gaelic medium teachers. The MEd is the first degree of its kind in

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(A Company Limited by Guarantee)

Group Report FOR YEAR ENDED 31 JULY 2025

t-seòrsa seo ann an Alba, agus a’ chiad cheum Maighstireachd Foghlaim a tha air a theagasg gu tur ann an Gàidhlig.

Tha sinn a’ cumail oirnn a’ dèanamh obair mhòr a thaobh chothroman ionnsachaidh cànain is coimhearsnachd do dh’inbhich, tro bhith a’ dèanamh tuilleadh leasachaidh air aon de ar prìomh chùrsaichean, An Cùrsa Inntrigidh, agus tro bhith a’ stiùireadh na h-obrach gus susbaint acadaimigeach a chruthachadh do SpeakGaelic. Ann an 2024-25, rinn sinn leasachadh air a’ Chùrsa Inntrigidh gus a dhèanamh nas tarraingiche do na h-oileanaich, le bhith a’ cur ris an àireimh de chlasaichean còmhraidh is ath-sgrùdaidh, a’ foillseachadh cuairt-litir a’ chùrsa dà thuras sa bhliadhna, agus le bhith a’ cur Sgoil Shamhraidh a’ Chùrsa Inntrigidh air dòigh san Ògmhios 2025.

Chuir ar sgioba de luchd-leasachaidh chùrsaichean, fo stiùir a’ Mhanaidseir Ionnsachaidh Inbheach, crìoch air a’ churraicealam airson SpeakGaelic, iomairt nàiseanta a tha air a stiùireadh le MG ALBA ann an com-pàirt ris a’ BhBC. Tha an sgioba an dùil stuthan sònraichte ullachadh mu choinneimh diofar amasan ionnsachaidh, agus bithear a’ cur taic ris an obair gus barrachd chlasaichean coimhearsnachd a thabhainn.

Bha cothrom aig ar n-oileanaich chiùil taisbeanadh a dhèanamh air na comasan ciùil aca aig diofar thachartasan, leithid Òraid Bhliadhnail Sabhal Mòr Ostaig 2024.

Bha sinn air leth toilichte ùrachadh a dhèanamh air an aonta chom-pàirteach againn le Oilthigh Cheap Breatainn, a bheir cothrom do dh’oileanaich iomlaid a dhèanamh agus trom bi sinn a’ co-phàirteachadh eòlas agus ag obair còmhla.

An t-Ionad Sàr-mhathais ann an Teagasg

Scotland, as it’s the first Masters of Education degree to be taught entirely through the medium of Gaelic.

We continue to make significant contributions to adult language and community learning provision, through the redevelopment of our flagship course, An Cùrsa Inntrigidh, and through leading the academic content creation for SpeakGaelic. In 2024-25 we worked to improve the An Cùrsa Inntrigidh learner experience through expansion of conversation and revision classes, publication of a biannual course magazine, and delivering the An Cùrsa Inntrigidh Summer School in June 2025.

Our team of course developers, overseen by the Adult Learning Manager, completed the curriculum for SpeakGaelic, a national initiative led by MG ALBA and in partnership with the BBC. The team plans to develop more targeted, customised materials, as well as supporting the roll-out of community classes.

Our music students showcased their talents at numerous events, including the annual Sabhal Mòr Ostaig Lecture 2024.

We were delighted to renew our partnership agreement with the University of Cape Breton, which will facilitate student exchanges as well as promoting intellectual exchange and collaboration.

The Centre for Teaching Excellence

’S e a th’ anns an Ionad Shàr-mhathais ann an Teagasg, pròiseact nàiseanta ùr a fhuair maoineachadh bho Riaghaltas na h-Alba, agus bidh Sabhal Mòr Ostaig a’ riochdachadh Foghlam Gàidhlig an lùib a' phròiseict, agus sinn ag obair ann an co-bhuinn ris a' phrìomh bhuidhinn chompàirtich, Oilthigh Ghlaschu.

The Centre for Teaching Excellence is a new national project funded by the Scottish Government, and Sabhal Mòr Ostaig will represent Gaelic Education within the project, working in partnership with the lead partners, the University of Glasgow.

’S e amas a’ phròiseict cothroman ionnsachaidh proifeiseanta brìoghmhor a chruthachadh do thidsearan an lùib mheadhanan didseatach agus air-loidhne. Bheir an ‘Hub Gàidhlig’ taic do thidsearan Gàidhlig tro chothroman ionnsachaidh innleachdach.

The project aims to create meaningful professional learning opportunities for teachers both digitally and online. The ‘Gaelic Hub’ will support Gaelic teachers through new innovative learning opportunities.

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Rannsachadh

Oileanaich rannsachaidh iar-cheumnach

Tha an àireamh de dh’oileanaich iar-cheumnach againn a’ sìor dhol am meud, agus tha ceathrar oileanach làn-thìde agus dithis oileanach pàirt-thìde againn a tha a’ dèanamh PhD, agus iad uile air maoineachadh fhaighinn. Tha aon oileanach MRes clàraichte againn airson 2025/26. Cuideachd, tha luchd-obrach SMO nan stiùirichean do chòignear oileanach PhD a tha stèidhichte aig institiudan eile. Bha ar n-oileanaich PhD an sàs ann an rannsachadh agus co-labhairtean. Tha iad cuideachd air a dhol an sàs ann an obair CE leithid a bhith a’ sgrìobhadh sa cholbh chunbhalach aig Tobar an Dualchais ann am Pàipear Beag an Eilein Sgitheanaich.

Research activities

Postgraduate research students

Postgraduate numbers continue to grow, with a cohort of four full-time and two part-time PhD students, all funded. We have one MRes student enrolled for 2025/26. SMO staff are also involved in co-supervision of 5 PhD students based at other institutions. PhD students contributed to research activities and conferences. They have also participated in KE activities including contributions to Tobar an Dualchais’ regular column in the West Highland Free Press.

Leasachaidhean air an Oighreachd

Chùm a’ Cholaiste orra a’ dèanamh adhartas cunbhalach a thaobh nam prìomhachasan a chaidh aontachadh airson na h-oighreachd agus obairghleidhidh airson na bliadhna seo. Nam measg bha:

Estates Developments

The College continued to make steady progress on a range of its agreed estates and capital maintenance priorities for the year. These included:

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Plana Ro-innleachdail gun tèid an togalach as motha aig SMO ath-leasachadh is a chàradh. A thuilleadh air na planaichean gus athleasachadh a dhèanamh air an togalach air fad, tha cothrom air a bhith againn gus beachdachadh as ùr air mar a ghabhas an togalach a chleachdadh san ùine air thoiseach a rèir amasan ro-innleachd ùr na Colaiste, agus gus Plana Cleachdaidh ùr ullachadh airson Fàs.

building fully this has also provided an opportunity for the reassessment of future use in line with the College’s new strategy, and to develop an updated Fàs Utilisation Plan.

Fiosrachadh air a’ Chill Bhig, baile ùr le taigheadas

’S e a th’ anns a’ Chill Bhig, a’ chiad bhaile ùr a tha air a phlanadh, agus air a thogail, san Eilean Sgitheanach o chionn 100 bliadhna, pròiseact lèirsinneach a tha ag amas air coimhearsnachd dhùthchail, làidir a chruthachadh a bhios seasmhach agus anns am bi daoine a’ fuireach a tha a’ cur ris an eaconamaidh. Bidh cànan is cultar na Gàidhlig aig cridhe na coimhearsnachd seo agus sin a rèir prìomh amasan is lèirsinn Sabhal Mòr Ostaig.

Tro ar com-pàirteachas adhartach le Comhairle na Gàidhealtachd, Urras Taigheadais nan Coimhearsnachdan agus an companaidh prìobhaideach, James MacQueen’s Earranta, chaidh 29 dachaighean ùra a thogail is a thairgse. Bha na dachaighean seo rim faotainn aig prìs reusanta le measgachadh de roghainnean seilbh is gabhaltais, agus nas cudromaiche buileach rinn iad feum nach beag ann a bhith a’ dèiligeadh ris mar a tha taigheadas aig prìs reusanta cho fìor ghann san sgìre. Thòisich obair air an làrach tràth ann an 2023 agus chaidh a crìochnachadh a rèir a’ chlàirama agus a’ bhuidseit

Chaidh an taigheadas ùr fhosgladh gu h-oifigeil air 20 Sultain 2024, far an robh an Leas-Phrìomh

Update on Kilbeg village housing development Kilbeg Village, the first architecturally planned new village built in Skye in over 100 years, is an ambitious and iconic development which aims to create a vibrant, economically active and sustainable rural community which, in line with Sabhal Mòr Ostaig’s wider core aims and mission, will have Gaelic language and culture at its heart.

Through our innovative partnership with Highland Council, the Communities Housing Trust and private sector contractor, James MacQueen’s Ltd, we successfully delivered the development of 29 units of affordable housing offering a mix of ownership and tenancy models and, most importantly, helping to address the chronic shortage of affordable housing in the area. Work began on site in early 2023 and was completed on time and on budget.

The official opening took place on 20[th] Sept 2024, with the opening ceremony being conducted by the

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Mhinistear, Ceit Fhoirbeis BPA an làthair gus an leasachadh taigheadais fhosgladh.

Thathar an dòchas gun tòisichear obair air an ath ìre de Bhaile na Cille Bige, Ceàrnag a’ Bhaile, a dh’aithghearr agus thathar an dùil gun tòisichear obair togail tràth ann an 2026. Le seo, thèid 12-14 dachaighean ùra a chruthachadh a bhios rim faotainn aig prìs reusanta. Tha seo mar phàirt de phròiseact a tha ar luchd-compàirt, James MacQueen’s Earranta, a’ cur air adhart agus ’s e leasachadh fo stiùir cunnradair a th’ ann. Ach feumar fhathast cumail ri Meòrachan Tuigse, agus tha sin a' ciallachadh gu bheil ‘Còraichean a thaobh Ciad Dhiùltadh’ aig Sabhal Mòr Ostaig a thaobh tè sam bith de na dachaighean seo no iad uile. Thathar an dòchas gun urrainnear 9 dachaighean eile, a gheibhear aig prìs reusanta, a thogail mar thoradh air an rathad ùr a bhios a’ dol gu pàircchàraichean Ceàrnag a’ Bhaile, a bhios air cùl an leasachaidh ùir, agus tha sinn a’ beachdachadh andràsta air mar a dh’fhaodar sin a thoirt air adhart mar ‘phròiseact co-obrachail’ eadar Sabhal Mòr Ostaig agus James MacQueen’s Earranta.

Deputy First Minister, Kate Forbes MSP.

The next phase of the Kilbeg development, Cheàrnag a’ Bhaile (the Village Square), it is hoped will begin shortly, with an anticipated construction start on site early in 2026. This will create a further 12-14 units of affordable housing. This part of the development is being taken forward by our delivery partners, James MacQueen’s Ltd as contractor led development but is the subject to a Memorandum of Understanding, giving Sabhal Mòr Ostaig ‘Rights of First Refusal’ over all or any of these apartments.

It is hoped that the building of a further 9 units of affordable housing will be facilitated by the new road serving the ‘Village Square’ carpark, to the rear of the new development, and we are currently looking at the possibility of this being taken forward as a ‘joint venture’ between Sabhal Mòr and James MacQueen’s Ltd

Leabharlann Nàiseanta na Gàidhlig

Thuirt an Ridire Iain Nobail, a stèidhich a’ Cholaiste bho thùs, gur e ‘a’ chiad bheachd-smuain’ a bh’ aige a thaobh Sabhal Mòr Ostaig gum biodh e na leabharlann Gàidhlig ann an Taobh Siar na h-Alba.

Chaidh an leabharlann a th’ ann an-dràsta a thogail ann an 1998, agus tha e air a bhith na ghoireas glè fheumail bho chaidh a thogail do dh’oileanaich, luchd-obrach acadaimigeach agus do dhaoine eile; agus tha e na dhachaigh do chruinneachaidhean de leabhraichean tearc agus fìor phrìseil, cruinneachaidhean aig a bheil cliù eadar-nàiseanta agus a chaidh a thrusadh thairis air còrr is lethcheud bliadhna le bhith a’ ceannach leabhraichean agus ri linn fialaidheachd nan daoine a thug feadhainn dhuinn mar thiodhlac.

Tha sinne aig SMO air cur romhainn an goireas ùr, cudromach seo a stèidheachadh mar ‘stòras nàiseanta’, agus e na amas dhuinn a’ chiad leabharlann nàiseanta Gàidhlig a chur air bhonn do dh’Alba. Chaidh tòrr den obair ullachaidh a thaobh seo a dhèanamh le bhith a’ neartachadh chompàirteachasan ro-innleachdail le leabharlannan eile, gu h-àraidh, an com-pàirteachas ro-innleachdail eadar Leabharlann an t-Sabhail agus Leabharlann Nàiseanta na h-Alba, agus tha Meòrachan Tuigse againn leotha. Cuideachd, bha còmhraidhean mionaideach againn mu na thathar a’ moladh le taghadh farsaing de Mhinistearan is Oifigich aig àrd-ìre bho Riaghaltas na h-Alba agus Riaghaltas

National Gaelic Library

Sir Iain Noble, the original founder of the College, described creating a Gaelic library in the West of Scotland as ‘the original inspiration’ for Sabhal Mòr Ostaig.

Built in 1998, the existing library has ably fulfilled its promise over its lifespan, serving the student body, academic staff and other users well; and enabling the building up of its international-standard holdings of rare and irreplaceable collections accumulated over half a century through purchase and generous donation.

SMO is committed to developing this important new facility as a ‘national asset’, with the aim of creating the first national Gaelic library for Scotland. Much of the early work in this regard has centred around developing key strategic partnerships with other libraries and, in particular, a strengthening of the strategic partnership between SMO library and the National Library of Scotland (NLS) with which we have an MOU. The proposals have also been the subject of detailed discussions with a wide range of senior Scottish Government, UK Government Ministers and Officials, and Local Authority Convenors, elected Members, Committee Chairs and Officials and the iconic proposal has been

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na RA agus le Luchd-gairm, Comhairlichean, Cathraichean Comataidh agus Oifigearan bho Ùghdarrasan Ionadail, agus thug a h-uile duine aca seachad beachdan gu math taiceil a thaobh na tha sinn a’ moladh.

Leis mar a tha Riaghaltas na RA ùr ann, bha againn ri tuilleadh obrach a dhèanamh aig ìre phoilitigeach leis an amas iarrtas a chur a-steach gu Maoin Beairteis Chom-pàirtichte na RA, agus sinn a’ conaltradh ri Rùnaire na h-Alba ùr agus an sgioba ministreil aige a thaobh sin. Thathar a-nis ag obair air Plana Gnothachais mar thaic dha sin.

extremely favourably received by all.

The change of UK Government has meant a refocussing of the work undertaken at a political level with the aim of submitting an application under the UK Shared Prosperity Fund, through the newly-appointed Secretary of State for Scotland and his Ministerial Team. The supporting Business Case is now being developed.

Pròiseactan nàiseanta

Tha Sabhal Mòr Ostaig, mar Ionad Nàiseanta Cànan is Cultar na Gàidhlig, na dhachaigh do agus na phrìomh bhuidheann chom-pàirteach airson grunn phròiseactan nàiseanta, leantainneach Gàidhlig agus pròiseactan anns a bheil obair ga dèanamh a thaobh cultar, rannsachadh agus compàirteachadh eòlais, agus air a bheil iomradh gu h- ìosal.

National projects

Sabhal Mòr Ostaig, as the National Centre for Gaelic Language and Culture, is the host and lead partner for a number of national, longitudinal Gaelic language and culture-based research and knowledge exchange projects, which are described below.

Faclair na Gàidhlig

Rinn Faclair na Gàidhlig adhartas math sa bhliadhna acadaimigich 2024-25. Thòisich triùir luchd-deasachaidh ùra san Lùnastal 2024 (2.5 ILT) agus chaidh neach-deasachaidh eile fhastadh sa Ghearran 2025. Tha a h-uile neach-obrach ùr air crìoch a chur air an ùine-dhearbhaidh sna dreuchdan aca agus tha iad a’ cumail orra leis an trèanadh aca a thaobh mar a dh’ullaicheas iad inntridhean.

Faisg air deireadh na bliadhna aithris, thuirt an Àrd Neach-deasachaidh gun robh i airson an dreuchd àrd-ìre aice a leigeil dhith gus am b’ urrainn dhi barrachd obair facladaireachd a dhèanamh. Choinnich an sgioba ri luchd-obrach Sgiobachd agus na stiùirichean gus plana a chur air dòigh airson sin, agus chaidh aontachadh gun deigheadh na dleastanasan stiùiridh a roinn eadar an luchddeasachaidh.

Eadar an Lùnastal 2024 agus an t-Iuchar 2025, chaidh 23 inntridhean ùra (barrachd na an targaid, 20) a chur ri làrach-lìn Faclair na Gàidhlig, tha 46 uile-gu-lèir ann a-nis.

Lorg Neach-leasachaidh nan Siostaman trioblaidean coileanaidh ann an Eadar-aghaidh Prògramaidh a’ Bhathair-bhuig (API) a thug an luchd-comhairleachaidh, Evolved Binary, dhuinn agus dh’obraich iad gu dlùth còmhla gus fuasgladh fhaighinn orra agus ìrean coileanaidh a leasachadh. Chaidh leasachaidhean eile a dh’fhaodar a chur an sàs a chomharrachadh, agus tha sinn air aontachadh a bhith ag obair còmhla

Faclair na Gàidhlig / Dictionary of the Scottish Gaelic Language

Faclair na Gàidhlig has made good progress during the academic year 2024-25. Three new editors started work in August 2024 (2.5FTE) and the team was further augmented with the recruitment of another editor in February 2025. All new staff have successfully completed their probationary periods and are continuing their training on entry writing.

Towards the end of the reporting period, the Senior Editor indicated that she wished to step back from the Senior role and focus more on lexicographical work. The team met with HR and the directors to agree a plan to progress this, and it was agreed that the editorial team members would share the senior responsibilities among them.

Between August 2024 and July 2025, we added 23 new entries (exceeding the target of 20) to the Faclair na Gàidhlig website, bringing the total to 46.

The Systems Developer uncovered performance issues with the Application Programming Interface (API) provided by the consultants, Evolved Binary, and they worked closely together to fix these issues and improve performance. Further possible improvements have been identified, and we have agreed to work together into the year 2025-26 to ensure that Meanma software for the dictionary is developed into a first-class work tool for historical

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riutha sa bhliadhna 2025-26 gus dèanamh cinnteach gum bi am bathar-bog, Meanma, air a bheilear ag obair airson an fhaclair na ghoireas fìor mhath do dh’fhacladairean.

Chùm Neach-leasachaidh nan Siostaman air ag obair gus làrach-lìn an Fhaclair a dhèanamh cho goireasach ’s as urrainn, agus gabhaidh inntridhean a stòradh ann an stòr-dàta far a bheil e furasta do luchd-deasachaidh an cumail agus an ùrachadh. Am measg nan goireasan ùra, tha inneal-blog gleusta agus glè fheumail.

Choinnich a’ Chomataidh Deasachaidh aghaidh-riaghaidh airson a’ chiad uair bho bha Covid ann.

lexicographers.

The Systems Developer completed work on making the Faclair website fully dynamic, with entries to be stored in a database for easy maintenance and updating by the editors. This new functionality also provides a fully-featured dynamic blogging engine.

A face-to-face Editorial Committee meeting took place for the first time since before the pandemic.

Tobar an Dualchais

’S e a th’ ann an Tobar an Dualchais (TAD), an goireas air-loidhne aig Alba airson clàraidheanfuaime de dhualchas na h-Alba a chur fo chomhair an t-saoghail agus sanasachd a dhèanamh orra. ’S e as motha a gheibhear ann: òrain, ceòl, eachdraidh, bàrdachd, beul-aithris agus sgeulachdan bho na 1930an air adhart. Tha na clàraidhean a’ tighinn bho thrì prìomh thasglannan: Sgoil Eòlais na h-Alba, Cruinneachadh Chanaigh agus BBC Rèidio nan Gàidheal. Tha còrr is 47,000 clàradh ann an-dràsta ann an Gàidhlig, Albais agus Beurla.

Tobar an Dualchais / Kist o Riches

Tobar an Dualchais - Kist o Riches (TAD) is Scotland’s online resource dedicated to the presentation and promotion of audio recordings of Scotland’s cultural heritage. Its principal content, including songs, music, history, poetry, traditions, and stories from the 1930s onwards, is made up of material from three main archives: The School of Scottish Studies, The Canna Collection and BBC Radio nan Gàidheal and currently includes over 47,000 individual recordings in Gaelic, Scots, and English.

Thar na bliadhna, tha TAD air còrr is 500 clàradh ùr a chur ris an stòras, a’ gabhail a-steach tòrr de dh’òrain is sgeulachdan Gàidhlig nach eil air an seinn no air an aithris tuilleadh san latha an-diugh agus a tha glè chudromach do chultar na Gàidhlig. Cuideachd, chaidh 500 tar-sgrìobhadh ùr a chur ris a’ ghoireas tro chom-pàirteachas sònraichte le Oilthigh Dhùn Èideann, far a bheilear a’ dèanamh feum de na tar-sgrìobhaidhean gus cuideachadh le bhith a’ cruthachadh teicneòlas a chuireas Gàidhlig labhairteach ann an cruth teacsa. Chaidh tachartasan coimhearsnachd a chumail ambliadhna san Eilean Sgitheanach, Uibhist a Deas, Geàrrloch agus Glaschu. Chùm TAD an cùrsa aca, Ceanglaichean Cruthachail, ann an Uibhist a Deas far an robh còrr is 40 an làthair, agus b’ e sin a’ chiad uair a chaidh an cùrsa a chumail aghaidh-riaghaidh an sin. Mar phàirt dhen chom-pàirteachas aca ris a' bhuidhinn choimhearsnachd chultaraich, Ceòlas, chaidh cuirm-chiùil a chumail le ceòl is òrain ionadail bho oileanaich bho Shabhal Mòr Ostaig, luchd-ciùil ionadail agus sgoilearan bho Sgoil Dhalabroig. Cuideachd, chaidh pròiseact togarrach ùr a chur air bhog ann an co-bhuinn ri Eden Court ann an Inbhir Nis, far an deach seinneadair Gàidhlig agus seinneadair Albais a thaghadh gus rannsachadh a dhèanamh air na clàraidhean agus òran ùr a sgrìobhadh agus

Over the course of the year TAD has added over 500 new recordings to the resource including many culturally important Gaelic songs and stories that are no longer in use today. 500 new transcriptions have also been added through a unique collaboration with the University of Edinburgh, where transcriptions will also be used to support the development of Gaelic speech to text technology. This year community events took place in Skye, South Uist, Gairloch and Glasgow. In South Uist TAD hosted their Creative Connections course in person for the first time and over 40 people attended. As part of this collaboration with Gaelic Community Cultural organisation Ceòlas, a concert was hosted where students from Sabhal Mòr Ostaig, local performers and school children from Sgoil Dhalabroig performed music and songs from the local area. An exciting new project was also launched in collaboration with Eden Court in Inverness, where a Gaelic singer and a Scot’s singer were selected to explore the resource and compose a new song which they were then able to perform at the Under Canvas Festival at Eden Court.

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chluich iad an t-òran sin aig an Fhèis fon Chanabhas aig Eden Court.

Tha sinn a’ cumail oirnn a’ foillseachadh artaigil gach mìos ann am Pàipear Beag an Eilein Sgitheanaich sam bithear a’ beachdachadh air diofar chlàraidhean agus an luach a th’ annta do dhaoine san latha an-diugh. Agus thathar a’ faicinn barrachd thoraidhean obrach tarraingeach is tlachdmhor a bhios a’ tighinn bhon chompàirteachas againn le ATLAS Arts airson Neachealain air Aoigheachd.

We continue to publish monthly features in the West Highland Free Press which explores the relevance of different recordings today. And our highly successful collaboration with ATLAS Arts which employs an Artist in Residence over a period of 6 months continues to generate exciting new creative work.

Ainmean-Àite na h-Alba

’S e Ainmean-Àite na h-Alba (AÀA) an compàirteachas comhairleachaidh nàiseanta airson ainmean-àite ann an Alba. ’S e prìomh amas na buidhne riochdan cearta is cunbhalach de dh’ainmean-àite Gàidhlig a thoirt seachad airson shoidhnichean is nithean foillsichte eile. Tha seo a’ gabhail a-steach stòr-dàta de dh’ainmean-àite rannsaichte a tha ri fhaotainn dhan phoball airloidhne.

Tha AÀA a’ cumail orra a’ toirt seachad seirbheis chudromach do thaghadh farsaing de dhiofar bhuidhnean, leithid Chomhairlean, Phàircean Nàiseanta agus Bòrd na Gàidhlig. Tha iad air 41 mapaichean airson Phlanaichean Gàidhlig ullachadh ann an com-pàirt ri Bòrd na Gàidhlig agus tha iad rim faighinn air làrach-lìn AÀA. Cuideachd, tha AÀA air crìoch a chur air a’ phròiseact Coilltean Caillte ann an compàirteachas ri NàdarAlba agus Coilltearachd is Fearann Alba agus chaidh grunn aithriseannaidheachd a dhèanamh air a’ phròiseact. Bha am pròiseact ag amas air fearann a chomharrachadh a bhiodh freagarrach airson choilltean ùra tro rannsachadh air ainmean-àite. Gheibhear toraidhean a’ phròiseict air làrach-lìn AÀA.

Ainmean-Àite na h-Alba

Ainmean-Àite na h-Alba (AÀA) is the national advisory partnership for Gaelic place-names in Scotland. Its primary aim is to provide correct and consistent forms of Gaelic place-names for signage and other published materials. This includes an online database of researched place-names which is available to the public.

AÀA continues to provide an invaluable service advising on place-names to a broad number of groups, including Councils, National Parks and Bòrd na Gàidhlig. 41 Gaelic Plan maps have been completed in partnership with Bòrd na Gàidhlig and are available on the AÀA website. AÀA completed the Forgotten Woodlands project in partnership with NatureScot and Forestry and Land Scotland which received substantial media coverage. A project’s aim was to identify land that may be suitable for planting new woodland through the means of toponymic research. The findings of the project can be accessed on the AÀA website.

Tha AÀA air cùrsa tòiseachaidh leth-latha a chruthachadh air ainmean-àite Gàidhlig a tha airson na roinne poblaiche. Thuige seo tha AÀA air a’ bhùth-obrach a thoirt seachad airson luchdobrach NàdarAlba agus Coilltearachd is Fearann Alba tro 12 cùrsa, an dà chuid aghaidh-riaghaidh agus air-loidhne. Fhuaras moladh mòr air na cùrsaichean seo agus tha CFA air iarraidh air AÀA cùrsa nas mionaidiche a lìbhrigeadh thairis air 8 seachdainean do luchd-obrach CFA aig a bheil ùidh ann. Thèid an cùrsa seo a thoirt seachad tràth ann an 2026. Cuideachd, bha sinn a’ teagasg nan cùrsaichean goirid againn air ainmean-àite mar phàirt de chùrsaichean goirid samhraidh SMO agus na cùrsaichean

AÀA has developed a half day introductory course on Gaelic place-names aimed at the public sector. To date AÀA has delivered the workshop to NatureScot and Forestry and Land Scotland staff through a total of 12 courses, both in-person and online. These courses have received very positive feedback and have resulted in FLS requesting delivery of the more in-depth 8 week online course for interested FLS staff. This course will be delivered in early 2026. We also successfully delivered our place-name short courses as part of SMO’s summer short courses and online winter courses.

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geamhraidh air-loidhne aca.

Seo an treas bliadhna a tha sinn air a bhith a’ cur nam bùithtean-obrach, Facal is Fearann, air dòigh, pròiseact a chaidh a chruthachadh ann an com-pàirt ri Comhairle na Gàidhealtachd agus bithear a’ cur bhùithtean-obrach air dòigh gach Sultain ann an sgoiltean air Taobh Siar na Gàidhealtachd. Tha na bùithtean-obrach seo ag amas air sgoilearan bho P5 gu ÀS2.

Chùm AÀA orra a’ toirt òraidean seachad an dà chuid aghaidh-ri-aghaidh agus air-loidhne, agus mar phàirt de sin rinn iad obair còmhla ri coimhearsnachdan ann an àiteachan leithid An Eaglais Bhreac agus An t-Sròn Reamhar agus dh’obraich iad còmhla ri buidheann bho Rinn Mhuintir Bháire ann an Iarthar Chorcaí nuair a thadhail iad air Gall-Ghàidhealaibh. Thugadh òraidean seachad aig Co-labhairt an Earraich aig Comann Ainmean-àite na h-Alba, Co-labhairt an Earraich aig a’ Chomann Eòlas-ainmean ann am Breatann is ann an Èirinn agus aig Leabharlann Nàiseanta na h-Alba ann an Dùn Èideann.

Tha obair a’ leantainn gus stuthan fhoillseachadh agus thathar a’ dèanamh deasachadh deireannach an-dràsta air tar-sgrìobhaidhean de phàipearan a sgrìobh W.J. Watson nach deach fhoillseachadh. Thathar an dùil gun tèid an leabhar fhoillseachadh sa Chèitean 2026. Tha na stuthan mu ainmean-àite aig Diack uile air an tarsgrìobhadh agus tha obair ga dèanamh gus tasglann air-loidhne a chruthachadh airson nan stuthan sin.

The Facal is Fearann Schools workshops, created in partnership with Highland Council, are now in their 3[rd] year with workshops being delivered to West Highland schools every September. Workshops are aimed at pupils from P5 to S2.

AÀA has continued successfully to deliver talks and lectures both in person and online, including some outreach work with communities such as Falkirk and Stranraer and hosting a field trip of a group from Sheep’s Head Peninsula in West Cork, Ireland in the Rhins of Galloway. Lectures were given at the Scottish Place-name Society Spring Conference, the Society for Name Studies in Britain and Ireland Spring Conference and at the National Library for Scotland in Edinburgh.

Work on material for publication continues with the transcription of unpublished place-name papers by W. J. Watson in the final editing stages. The book is due to be launched in May 2026. The Diack place-name materials are fully transcribed and work is ongoing to create an online archive of the material.

Soirbheas sna h-Ealain

Tha Sabhal Mòr Ostaig a’ cumail orra a’ cur air dòigh agus a’ toirt taic do chothroman do luchdealain na Gàidhlig a thighinn a dh’obair ann an coimhearsnachd Ghàidhlig far am faigh iad taic agus far am bi iad air an cuairteachadh leis a’ chànan. Thar nam bliadhnaichean, tha Luchdealain air Mhuinntireas aig an t-Sabhal Mhòr air buaidh anabarrach mòr a thoirt air adhartachadh nan Ealain Gàidhlig agus iad air brosnachadh a thoirt do luchd-ealain Gàidhlig òga agus ùra. Tha Sabhal Mòr Ostaig air grunn de na prògraman aca a lìbhrigeadh tro chom-pàirteachasan roinnleachdail le caochladh dhiofar bhuidhnean ealain, aig ìre ionadail, sgìreil, nàiseanta agus eadar-nàiseanta.

Tha Sabhal Mòr cuideachd a’ tabhainn sgoilearachd ealain lèirsinne eadar-nàiseanta ann an co-bhuinn ri Urras Jon Schueler bho New York, pròiseact a tha air soirbheachadh gu mòr, agus a tha air ùidh a thogail am measg luchd-ealain lèirsinne aig a bheil cliù eadar-nàiseanta agus SMO

Arts Development

Sabhal Mòr Ostaig continues to develop and support opportunities for Gaelic artists to come to work within a supported and immersed Gaelic language community. Over the years, Sabhal Mòr Residency Artists have gone on to be hugely influential in the development of the Gaelic Arts and in inspiring successive cohorts of young and aspiring Gaelic Artists. Sabhal Mòr has delivered many of its programmes through developing strategic partnerships with a wide range of arts providers, at local, regional, national, and international levels.

Sabhal Mòr Ostaig also runs a highly successful international visual arts residency, in partnership with the New York based Jon Schueler Trust, attracting interest and applications from internationally renowned visual arts practitioners, placing SMO very firmly on the international visual

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fhèin a-nis gu mòr am follais ann an saoghal nan ealain lèirsinne gu h-eadar-nàiseanta.

Thug Covid buaidh mhòr air an obair seo. Cuideachd, ri linn mar a b’ fheudar dhuinn Fàs – An t-Ionad airson nam Meadhanan agus nan Gnìomhachasan Cruthachail agus Cultarach – a dhùnadh, an t-àite san robh an luchd-ealain uile stèidhichte, chaidh am prògram airson luchd-ealain air mhuinntireas a chur dheth rè seala. Tha sinn air Oifigear Leasachaidh nan Ealain Gàidhlig fhastadh o chionn ghoirid agus chaidh Buidheann Comhairleachaidh nan Ealain a chur air chois gus comhairle a thoirt seachad air Ro-innleachdan agus gus cuideachadh le bhith ag ullachadh Roinnleachd Ealain SMO. Tha an t-Oifigear Leasachaidh a’ cumail chòmhraidhean le Alba Chruthachail agus prìomh bhuidhnean poblach eile aig a bheil ùidh ann an Ealain nan Gàidhlig, leis an amas prògram an Luchd-ealain air Mhuinntireas a stèidheachadh as ùr, agus sinn an dòchas gun tòisich e ann an 2025-26 a-rithist. Tha sinn ag obair le Oifigearan Alba Chruthachail air diofar mholaidhean agus tha sinn an dòchas gun cuir sinn iarrtas maoineachaidh a-staigh a dh’aithghearr gus an urrainn dhuinn làn phrògram airson luchd-ealain air mhuinntireas a chur air dòigh a-rithist, airson Ceòl, Litreachas, na h-Ealain Lèirsinne agus Dràma.

arts map.

Covid impacted heavily on this work and further to that, the forced closure of the Fàs Centre for Media and the Creative and Cultural industries, in which the artists’ residencies were all housed, led to a temporary postponement of the programme. We have recently appointed a new Arts Development Officer and set up an Arts Advisory Group to advise on Strategy and to finalise the publication of the SMO Arts Strategy. The Arts Development Officer is now in talks with Creative Scotland and other key public bodies with an interest in the Gaelic Arts, towards the reinstatement of the Artists in Residence programme, which we hope will commence in 2025-26. We are working with Creative Scotland Officers on a range of new proposals and hope shortly to submit a funding application to enable the return of the full artists in residence programmes in, Music, Literature, Visual Arts and Drama.

Adhartas is Obair san Ùine air Thoiseach

Tha Sabhal Mòr Ostaig air planaichean a stèidheachadh gus cur ris an obair againn mar Ionad Nàiseanta Cànan is Cultar na Gàidhlig, agus sinn a’ togail air Plana Nàiseanta na Gàidhlig aig Riaghaltas na h-Alba agus air Achd nan Cànan Albannach 2025. Ann an earrainn 32 dhen Achd thathar ag ràdh gun toir Ministearan na h-Alba taic dhan iomairt gus leasachadh a thoirt air Sabhal Mòr Ostaig mar Ionad Nàiseanta Cànan is Cultar na Gàidhlig, tro, am measg ghnìomhan eile, sgrùdadh air ionmhas is inbhe Sabhal Mòr Ostaig. Bidh na co-dhùnaidhean a nì Ministearan na h-Alba às dèidh an sgrùdaidh seo ann an 2026/27 fìor chudromach do mar a bhios an t-ionad a’ tighinn air adhart san ùine air thoiseach.

Am measg nam prìomhachasan a bhios ann sa bhliadhna air thoiseach tha:

Future Developments

Sabhal Mòr Ostaig is planning for its development as the National Centre for Gaelic Language and Culture, building on the Scottish Government’s National Gaelic Language Plan and the Scottish Languages Act 2025. The Act contains a section, section 32, where it is stated that Scottish Ministers will support the development of Sabhal Mòr Ostaig as the National Centre for Gaelic Language and Culture, through, among other measures, a review of its finance and of its status. The Scottish Ministers’ response to the review in 2026/27 will be critical to the institution’s future growth.

Priorities for the coming year include:

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Ath-sgrùdadh ionmhasail airson na bliadhna a chrìochnaich air 31 Iuchar 2025 Financial review for the year ended 31 July 2025

Cinn-uidhe Ionmhasail

’S iad cinn-uidhe ionmhasail na Colaiste:

Financial objectives

The College’s financial objectives are to:

Ath-sgrùdadh Ionmhasail

Chithear an Aithris Aonaichte airson Teachd-asteach Iomlan airson na bliadhna a chrìochnaich air 31 Iuchar 2025 air duilleag 42 den aithisg seo.

Bha 2024-25 na bliadhna na bu dhùbhlanaiche a thaobh ionmhas airson Sabhal Mòr Ostaig, agus cha robh bun-mhaoineachadh gu leòr ann, a dh’fhuirich an ìre mhath aig an ìre aig an robh e, gus pàigheadh airson nan cosgaisean a chaidh suas a-rithist. Fhuaras barrachd teachd-a-steach bho chìsean oileanach is àiteachan-fuirich mar thoradh air àrdachadh air an àireimh de dh’oileanaich làn-thìde a bha air làrach na Colaiste.

Chaidh smachd a chumail air cosgaisean cho fad ’s b’ urrainnear, agus chaidh airgead a shàbhaladh seach nach deach dreuchdan a lìonadh, agus chuidich sin le bhith a' cumail smachd air

Financial review

The Consolidated Statement of Comprehensive Income for the year ending 31 July 2025 is set out on page 42 of this report.

2024-25 has been a more challenging year financially for Sabhal Mòr Ostaig, with continued increases in costs not being met by core funding, which remained largely flat. Increasing full-time, onsite student numbers leading to higher fee and accommodation income.

Costs were controlled as much as possible, with savings made by keeping positions vacant, which helped ease the pressure of inflation on salaries. However, the changes to employers national

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atmhorachd ann an cosgais nan tuarastalan. Ge-tà, bha cosgais a bharrachd luach còrr is £25,000 ann thar nan ceithir mìosan mu dheireadh dhen bhliadhna acadaimigich ri linn atharraichean air na tha fastaichean a’ pàigheadh airson àrachas nàiseanta.

Mar thoradh air seo uile bha easbhaidh de £(57,000) ann às dèidh call luach agus a bhith a’ comharrachadh nan tabhartasan calpa ri thighinn a fhuaras. (2023/24: còrr de £36,000).

Thòisich am pròiseact luach £2.4m am-bliadhna, a fhuair maoineachadh bho Riaghaltas na h-Alba, gus Sabhal Mòr Ostaig a chuideachadh le bhith a’ gluasad gu Cothromachadh Carboin. Fhuair sinn tabhartasan luach £1.2m am-bliadhna gus a chosg air so-mhaoinean suidhichte, pannalan-grèine, pumpaichean-teas èadhair agus crann-gaoithe a bhios air an cur a-steach agus ag obair ro dheireadh a' Mhàirt 2026.

B’ e an t-sùim-chothromachaidh airson airgid aig deireadh na bliadhna £708,000 (2023/24: £792,000), thàinig an lùghdachadh sin ri linn na h- easbhaidh a th’ againn.

Cha robh nithean sònraichte ann am-bliadhna.

insurance contributions added over £25k in cost over the last 4 months of the academic year.

There is a resulting deficit of £(57)k after charging depreciation and crediting related deferred capital grants released. (2023/24: surplus of £36k).

This year saw the start of a £2.4m project, funded by the Scottish Government, to aid the Sabhal Mòr Ostaig transition to Net Zero. In the year we received grants of £1.2m that support investment in fixed assets, solar panels, air source heat pumps and a wind turbine that are to be installed and operational by March 2026.

Cash balances at year end were £708k (2023/24: £792k), with the decrease a reflection of the deficit position.

There were no exceptional items in the year.

Thàinig lùghdachadh air cùl-stòr deireannach na Buidhne gu £2,180,000 (2023/24: £2,237,000).

Tha an clàr gu h-ìosal a’ sealltainn an t- Suidheachaidh Obrachaidh mar a chaidh Atharrachadh, a sheallas coileanadh obrachaidh às dèidh dhuinn ealla a ghabhail ri nithean susbainteach fa leth no a nì fiaradh a dh’fheumas sinn a chomharrachadh fo SORP no nithean eile air nach robh smachd aig a’ Cholaiste.

The Group’s closing reserves saw a decrease to £2,180k (2023/24: £2,237k).

The table below shows the Adjusted Operating Position which is intended to reflect the underlying operating performance after allowing for material one-off or distorting items required by the SORP or the other items out with the control of the College.

Còrr / (Easbhaidh) ro bhuannachdan is call eile
Surplus / (Deficit) before other gains and losses
Call luach (às dèidh tabhartasan calpa air an cùil an dàil)
ann an so-mhaoinean a fhuair maoineachadh bhon Riaghaltas agus bhon
roinn phrìobhaidich
Depreciation (net of deferred capital grant release) on both Government
funded and privately funded asset
Còrr/(easbhaidh) obrachaidh air atharrachadh / Adjusted operating
(deficit)/surplus		 2024/25
£
(56,669)
55,819
(850)		 2023/24
£
36,044
62,258
98,302

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Sruthan Airgid agus So-mhaoineachas

Sa bhliadhna seo bha sùim airgid lom a-mach aig a’ Bhuidhinn luach £83,000 (2023/24 sùim airgid lom a-mach luach £285,000), agus sin a’ sealltainn gun robh easbhaidh againn sa bhliadhna.

Cash Flows and Liquidity

During the year the Group had net cash outflow of £83k (2023/24 cash outflow of £285k), reflecting the deficit position for the year.

Inbhe Chìsean

’S e companaidh carthannais a th’ anns a’ chompanaidh a rèir na cèille ann am Paragraf 1, Pàipear-taice 6 de dh’Achd an Ionmhais 2010. Mar sin, dh’fhaodadh gum bi saoradh ann dhan chompanaidh bho chìsean a thaobh cuid a sheòrsaichean teachd-a-steach agus bhuannachdan calpa a tha ainmichte ann an Caibideil 3 de Phàirt 11 de dh’Achd nan Cìsean Corporaid 2012 agus ann an earrainn 256 de dh’Achd nam Buannachdan air am Pàighear Cìsean 1992, fhad ’s a tha leithid a theachd-asteach no buannachdan ann air adhbharan carthannais.

Taxation Status

The company is a charitable company within the meaning of Paragraph 1, Schedule 6 Finance Act 2010. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2012 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only.

Prìomh chunnartan is adhbharan mì-chinnt

Tha a’ Cholaiste a’ cumail orra a’ toirt piseach air na siostaman in-smachd aca, leithid shiostaman gus rian a chumail air cùisean ionmhasail, obrachaidh agus air cunnartan agus na siostaman sin air an dealbh gus dìon a chur air so-mhaoinean is cliù na Colaiste. Bithear a’ dèanamh ath-sgrùdadh air modhan in-smachd is modhan stiùiridh gach bliadhna mar phàirt dhen phlana ath-sgrùdaidh airson In-sgrùdadh.

A rèir na tha sa phlana ro-innleachdail, bidh a’ Cholaiste a’ dèanamh sgrùdadh farsaing gu cunbhalach air na cunnartan a th’ ann dhan Cholaiste. Chaidh am poileasaidh is na modhanobrach airson chunnartan ath-sgrùdadh sa bhliadhna a dh’fhalbh. Bithear a’ sìor sgrùdadh is a’ deasachadh na sgrìobhainne, clàr nan cunnartan ro-innleachdail, agus bithear ga cur air beulaibh a’ Bhùird agus na Comataidh Sgrùdaidh gach ràith. Tha an sgrìobhainn sin a’ comharrachadh nan cunnartan mu choinneimh gach prìomhachas roinnleachdail, agus bithear a’ cur an cèill dè na gnìomhan a thathar a’ dèanamh gus buaidh chunnartan sam bith a dh’fhaodadh a bhith ann a lùghdachadh agus bithear a’ sealltainn adhartas leis gach gnìomh. Cuideachd, beachdaichidh a’ Cholaiste air cunnartan sam bith a dh’fhaodadh èirigh mar thoradh air obair ùr a thèid a ghabhail os làimh.

Chaidh ùrachadh a dhèanamh air an Aithris air Ìrean Cunnairt ris an Gabhar airson 2025, agus chaidh cuspair ùr a chur rithe, slàinte is math dhaoine. San fharsaingeachd, chan eil a’ Cholaiste airson gabhail ri cunnartan a thaobh math nan

Key risks and uncertainties

The College continues to improve systems of internal control, including financial, operational and risk management which are designed to protect the College's assets and reputation. Internal controls and management functions are reviewed annually as part of the Internal Audit review plan.

Based on the strategic plan, the College undertakes periodic comprehensive reviews of the risks to which the College is exposed. The risk policy and procedures were reviewed during the year. The strategic risk register is a live document which is presented quarterly to both the Board and the Audit Committee. It lists risks against each strategic priority, states what mitigating action is being taken to reduce any potential impact and tracks progress against each action. The College will consider any risks associated with new areas of work.

The Risk Appetite Statement has been through its 2025 update, with a new category of health & wellbeing added. Broadly speaking the College is risk averse when it comes to the wellbeing of its students, colleagues, neighbours and

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oileanach, cho-obraichean, nàbaidhean agus cliù na Colaiste. Tha a’ Cholaiste nas buailtiche dòighean-obrach innleachdach a chur an sàs airson teagasg is rannsachadh agus nuair a tha sinn a’ coileanadh ar cinn-uidhe gus Gàidhlig a ghleidheadh is a neartachadh, agus sinn a’ stèidheachadh àrainneachd fhoghlaim, ionnsachaidh, rannsachaidh agus phoileasaidhean Ghàidhlig.

Chithear gu h-ìosal mìneachadh air na prìomh chunnartan a dh’fhaodadh buaidh a thoirt air a’ Cholaiste. Chan eil smachd aig a’ Cholaiste air na thachras leis a h-uile gin dhiubh. Cuideachd, dh’fhaodadh cùisean eile nach eil a’ nochdadh gu h-ìosal droch bhuaidh a thoirt air a’ Cholaiste.

reputation. The college is more likely to take an innovative approach to its approach to teaching and research and in the pursuit of its mission to secure and strengthen the Gaelic language, building the education, learning, research and policy environment relating to Gaelic.

Outlined below is a description of the key risks that affect the College. Not all the factors are within the College's control. Other factors besides those listed below may also adversely affect the College.

1. Maoineachadh bhon Roinn Phoblaich

Tha a’ Cholaiste gu mòr an urra ri maoineachadh leantainneach bho Riaghaltas na h-Alba, an dà chuid bhon Riaghaltas fhèin agus bho na buidhnean aige. Ann an 2024/25, thàinig 46% (2023/24 - 50%) de theachd-a-steach na Colaiste bhon roinn phoblaich tro thabhartasan airson teagasg Gàidhlig agus obair co-cheangailte ri cultar. Leanaidh an ìre seo de mhaoineachadh ri linn mar a tha SMO an sàs ann am foghlam, ach chan eil gealltanas sam bith ann nach atharraich poileasaidh no modhan-obrach an Riaghaltais; thathar a’ toirt fa-near gu bheil an riaghaltas a th’ ann an-dràsta air aontachadh ri maoineachadh aig ìre stèidhichte airson na roinne airson an ath 3 bliadhna, fhad ’s a tha ìre na h-atmhorachd aig ìre àrd san eaconamaidh.

Tha atharraichean air mar a tha an tabhartas gleidhidh bliadhnail airson calpa air a chomharrachadh a’ sealltainn mar a dh’fhaodas poileasaidhean riaghaltais droch bhuaidh a thoirt air an t-suidheachadh ionmhasail aig institiud.

Nithear diofar rudan gus an cunnart seo a lùghdachadh:

1. Public Sector funding

The College has considerable reliance on continued Scottish Government funding, both direct and through its agencies. In 2024/25, some 46% (2023/24 50%) of the College's total revenue was ultimately public funded through grants for the provision of teaching Gaelic and cultural activities. This level of funding will continue due to the educational nature of SMO’s work, but there can be no assurance that government policy or practice will remain the same; it is noted that the current government has agreed to effective flat funding for the sector for the next 3 years, whilst facing a high inflation economic environment.

Changes to the classification of the annual capital maintenance grant highlights how changes in government policy can negatively impact the financial position of the institution.

This risk is mitigated in a number of ways:

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thachras a thaobh ionmhais agus na bha sa bhuidseat tro Phlanadh Ionmhasail airson dèiligeadh ri beàrnan sa bhuidseat.

2. Àireamh nan Oileanach

Feumaidh àireamh chunbhalach de dh’oileanaich, an dà chuid feadhainn air an làrach agus feadhainn air astar, a bhith aig a’ Cholaiste agus iad airson ionnsachadh ann an Gàidhlig. Ma thig lùghdachadh sam bith air an àireimh de dh’oileanaich ùra gach bliadhna, bheir sin buaidh air na h-àireamhan airson an ath thrì no ceithir bliadhna. Tha lùghdachadh nach beag air a bhith ann san àireimh de sgoilearan bhios a’ dèanamh Gàidhlig (Luchdionnsachaidh) aig Àrd-ìre bho 2012 agus sin gu h- àraidh a’ toirt buaidh air an àireimh de dh’oileanaich FAI. Ged a tha an àireamh de sgoilearan a tha a’ dèanamh Gàidhlig (Fileantaich) aig Àrd-ìre air a bhith a’ dol am meud, tha còrr is 50 sa cheud de dhaoine a bhios a’ cur a-staigh airson chùrsaichean làn-ùine nan luchd-ionnsachaidh. Mar sin, ged a tha an àireamh iomlan de dh’oileanaich air a bhith a’ sìor dhol am meud gach bliadhna, chan eil cunbhalachd air a bhith ann idir a thaobh cia mheud oileanach a bhios againn a tha a’ fuireach air làrach na Colaiste.

Gus an cunnart seo a lùghdachadh, nithear na leanas:

2. Student Numbers

The College is dependent on a steady stream of students, both residential and online learners, who wish to study through the medium of Gaelic. Any reduction in the new intake has an impact for the succeeding three or four years. There has been a significant reduction in the number of school pupils taking Higher Gaelic (learner) since 2012 affecting primarily HE student numbers. Whilst the number of pupils taking Higher Gàidhlig (fluent) has been increasing, learners now account for over 50 percent of all applicants for full-time study. Consequently, although the total number of students has continued to increase year on year, the number of residential students has become highly unpredictable.

Mitigation measures include:

3. Fàs / Màl Coimeirsealta

Tràth ann an 2022, rinn SMO co-dhùnadh doirbh gus an togalach Fàs a dhùnadh gus nach biodh

3. The Fàs Building / Commercial Letting

Activity

In early 2022 SMO made the difficult decision to

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duine sam bith ann an cunnart, air sàillibh chùisean a chaidh a thogail ann an aithisg einnseanaireachd theicnigeach. Tha an togalach fhathast dùinte agus ’s iad na prìomh chunnartan a tha romhainn:

close the Fàs Building to ensure there was no risk to users, due to issues highlighted in a technical engineering report. The building remains closed however and our key risks are:

Chan fhaighear am maoineachadh a tha dhìth gus an obair chàraidh a dhèanamh

Gnìomhan lasachaidh: Tha 2 a-mach 3 dhe na prìomh bhuidhnean maoineachaidh air maoineachadh a ghealltainn agus tha an treas buidheann chom-pàirt a’ cumail chòmhraidhean àrd-ìre le Ministearan Riaghaltas na h-Alba agus Ceannardan Roinne gus an tobar maoineachaidh / roinn as fhreagarraiche a chomharrachadh às an tig an caob mu dheireadh dhen mhaoineachadh.

Dh’fhaodadh trioblaidean teicnigeach èirigh ris nach robh dùil an lùib na h-obrach càraidh Gnìomhan lasachaidh: Chaidh gach gnìomh lasachaidh as urrainnear a dhèanamh a chur air dòigh agus tha maoineachadh cùl-taic luach 20% ann airson a’ phrògraim air eagal ’s gun èirich a leithid a thrioblaidean.

Failure to secure the necessary funding to carry out the works

Mitigation :2 out of 3 of our key funding partners have already committed their funding support and the third partner is now in high level discussions with Scottish Government Ministers and Department Heads to identify the most appropriate source / department for the final tranche of funding.

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Any unexpected technical issues arising from the remedial works

Mitigation : All possible mitigating measures have been set in place and programme contingency funding of 20% is in place for any such scenario.

Dàil sam bith sa phrògram obrach, air a h- adhbhrachadh le droch shìde Gnìomhan lasachaidh: Thèid Clàr-ama a’ Phrògraim Obrach ullachadh gus an gabh e atharrachadh ma dh’èireas suidheachadh mar sin.

Any delays to the works programme, caused by adverse weather conditions

Mitigation: The Scheduling of Works Programme will be such as to be able to adapt to any such circumstances if they arise.

5. Atmhorachd agus Cosgaisean Bith-beò

Tha an t-àrdachadh ann an ìre na h-atmhorachd a’ fàgail uallach air buidseatan na Colaiste, gu h- àraidh leis mar a tha maoineachadh an SFC a’ fuireach aig an aon ìre. Tha uallach ann a thaobh thuarastalan leis mar a tha an Tuarastal Bith-beò Ceart air a dhol suas a rèir ìre na h-atmhorachd, agus leis mar a tha tuarastalan òraidichean air a dhol suas tron Phròiseas Co-rèiteachadh Pàighidh Nàiseanta airson òraidichean agus ri linn àrdachadh air na bhios Fastaichean a’ Pàigheadh airson Àrachas Nàiseanta. Nithear na leanas gus an cunnart seo a lùghdachadh:

4. Inflation and Cost-of-Living

The College is exposed to budgetary pressures of current inflationary increases, especially as grant funding from the SFC is static. There is pressure on salaries with inflation-matching increases in the Real Living Wage, as well as substantial demands on lecturing salaries through shadowing of the National Pay Bargaining Process for lecturers and increase in Employers’ National Insurance Contributions. The following measures are being taken to mitigate this risk:

Dàimh ri Luchd-ùidhe

Bidh a’ Cholaiste a’ cumail choinneamhan leis an luchd-ùidhe seo gu cunbhalach:

Stakeholder Relationships

The College holds regular meetings with the following key stakeholders:

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Tha a’ Cholaiste ag aithneachadh cho cudromach ’s a tha an dàimh a th’ againn ris na buidhnean seo agus bidh conaltradh cunbhalach againn leotha tro leithid chuairt-litrichean, làraich eadar-lìn is eadralìn na Colaiste agus le bhith a’ coinneachadh riutha. Cuideachd, tha Buidheann Luchd-maoineachaidh is Luchd-ùidhe aig a’ Cholaiste a bhios a' coinneachadh nuair a bhios feum air coinneamh. Tha cothrom math le sin conaltradh brìoghmhor a dhèanamh leis an luchd-ùidhe agus innse dhaibh mun adhartas againn agus na leasachaidhean as ùire.

The College recognizes the importance of these relationships and engages in regular communication with them including through newsletters, the College internet and intranet sites and by meetings. The College also has a Funders and Stakeholders Group which meets when required. This provides a welcome opportunity to fully engage with the stakeholders and inform them of progress and developments.

Aithris air Co-ionannachd Chothroman

Tha a’ Cholaiste air cur romhpa co-ionannachd a chur air adhart do dhaoine air a bheil ciorram agus thathar a’ cur fàilte orra ann an Coimhearsnachd na Colaiste. Tha iad cuideachd a’ gabhail ris gum bi daoine le ciorram a’ cur brìgh is luach ri beatha na Colaiste. Tha Poileasaidh Co-ionannachd Chothroman aig a’ Cholaiste. ’S e as adhbhar dhan phoileasaidh seo, dèanamh cinnteach gum bithear a' dèiligeadh ri luchd-obrach, oileanaich, luchdcleachdaidh agus luchd-tadhail ann an dòigh choionann, agus cha toir na leanas buaidh air sin: gnè, taobh gnèitheasach, suidheachadh pòsaidh, cinneadh, freumhan cinneadail no nàiseanta, dath, ciorram, aois, na tha neach a’ creidsinn a thaobh creideimh no feallsanachd no ma tha neach nam ball / mura h-eil iad nam ball de dh’Aonadh Ciùird.

Equal Opportunities Statement

The College is committed to promoting equality for disabled people and welcomes them to the College Community. It also recognizes that disabled people have a positive contribution to make to College life. The College has an Equal Opportunities Policy. The purpose of this policy is to ensure that staff, students, customers and visitors are treated equally, regardless of gender, sexual orientation, marital status, race, ethnic or national origin, colour, disability, age, religious or philosophical beliefs or membership / non-membership of a Trade Union.

Aonaidhean Ciùird

Cha robh luchd-obrach aig a’ Cholaiste a bha nan oifigich aig Aonaidhean Ciùird sa bhliadhna a dh’fhalbh, agus mar sin chan fheumar an còrr fiosrachaidh fhoillseachadh fo Riaghailtean nan Aonaidhean Ciùird (Riatanasan Foillseachaidh a thaobh Uairean san Àite-obrach) 2018.

Aithris a thaobh Obair Chothromach

Tha Sabhal Mòr Ostaig air cur romhpa gun cuir iad an sàs na prionnsapalan airson Obair Chothromach a stèidhich Riaghaltas na h-Alba, ’s iad sin:

Trade Unions

The College did not have any employees who were Trade Union officials during the year and therefore there is no further information to disclose under the Trade Union (Facility Time Publication Requirements) Regulations 2018.

Fair Work Statement

Sabhal Mòr Ostaig is committed to embedding the principles of Fair Work as set out by the Scottish Government which are specifically:

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Tha sinn a’ cur na leanas an sàs gus dearbhadh gu bheil sinn a’ cur taic ri Obair Chothromach:

Pàighear Tuarastal Bith-beò Ceart

Our commitment to Fair Work is demonstrated through the following practices:

Payment of the Real Living Wage

Tha Sabhal Mòr Ostaig barantaichte mar fhastaiche a tha a’ pàigheadh tuarastal bith-beò ceart, agus tha sinn air cur romhainn dèanamh cinnteach gum faigh luchd-obrach de dh’aois sam bith co-dhiù an tuarastal bith-beò ceart.

Bidh dòighean freagarrach ann do luchd-obrach gus beachdan a thoirt seachad

Sabhal Mòr Ostaig are an accredited real living wage employer, committed to ensuring that employees and workers of any age are paid at least the real living wage.

Providing appropriate channels for effective workers’ voice

Cosgar airgead air cothroman leasachaidh do luchd-obrach

Investment in Workforce Development

We support staff to develop by:

Bidh sinn a’ cur taic ri cothroman leasachaidh do luchd-obrach sna dòighean a leanas:

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foirmeil is neo-fhoirmeil dhan a h-uile neach-obrach sa Cholaiste.

opportunity for staff to discuss their learning and development needs with their manager.

Cha bhithear a’ cleachdadh chùmhnantan gun - uairean stèidhichte ann an dòigh mhì fhreagarrach

No inappropriate use of zero hours contracts

Bidh sinn a’ cumail sùil air cùmhnantan gun uairean stèidhichte agus cha bhi sinn gan cleachdadh ach ann an suidheachaidhean far nach urrainnear uairean a ghealltainn.

Tha a’ mhòr-chuid de luchd-obrach air am fastadh fo chùmhnantan leantainneach no cùmhnantan airson ùine shuidhichte le uairean is pàtranan obrach dearbhte.

Nithear gnìomhan gus cur às do dh’eadar- dhealachaidhean pàighidh a rèir gnè agus gus àite - obrach nas eugsamhail agus nas in ghabhalaiche a chruthachadh

Tha sinn air cur romhainn àite-obrach nas eugsamhail is nas in-ghabhalaiche a cruthachadh, agus cur às do dh’eadar-dhealachaidhean pàighidh a rèir gnè. Nithear na leanas gus cuideachadh le sin:

We monitor the use of zero hours contracts carefully and only use them where hours of work cannot be guaranteed.

The majority of employees are employed on open ended or fixed term contracts with confirmed hours and work patterns.

Action to tackle the gender pay gap and create a more diverse and inclusive workplace

We are committed to creating a more diverse and inclusive workplace, including addressing the gender pay gap. This is supported by:

Thèid dòighean-obrach a thabhainn a tha sùbailte

Offer flexible and family friendly working practices for all workers from day one of employment

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agus taiceil do theaghlaichean airson a h-uile neach-obrach bhon chiad latha-obrach aca

Tha Sabhal Mòr Ostaig a’ tabhainn grunn dhiofar phoileasaidhean a tha taiceil do theaghlaichean (agus iad gan cur an sàs bhon chiad latha-obrach), agus tha sinn a’ tabhainn barrachd na dh’fheumas sinn fo riatanasan reachdail, leithid Fòrladh Luchdcùraim le pàigheadh.

Sabhal Mòr Ostaig offer a suite of family-friendly policies (with day one entitlements), going beyond statutory requirements and including paid Carers Leave.

Opposing Fire and Rehire Practices

Cha bhithear a’ cleachdadh mhodhan-obrach far a bheilear a’ cur neach à dreuchd agus an uair sin gam fastadh a-rithist

Cha bhi Sabhal Mòr Ostaig a’ cleachdadh mhodhan-obrach far a bheilear a’ cur neach à dreuchd agus an uair sin gam fastadh a-rithist.

Sabhal Mòr Ostaig does not engage in fire and rehire practices.

A' Pàigheadh Luchd-solarachaidh

Tha poileasaidh aig a’ Cholaiste an luchdsolarachaidh aca a phàigheadh taobh a-staigh 30 latha, agus choilean iad sin còrr is 85% den ùine. Chan eil cùisean rim foillseachadh a thaobh shuimeannan pàighte fon Achd airson Pàigheadh Fhiachan Coimeirsealta gu Fadalach (Riadh) 1998.

Payments of Suppliers

The College has a policy of paying its suppliers within 30 days and has an achievement record in excess of 85%. There are no matters to disclose in connection with payment under the Late Payment of Commercial Debts (Interest) Act 1998

Air aontachadh leis a’ Bhòrd agus chaidh làmh a chur ris às an leth le:

Approved by the Board and signed on their behalf by:

Fa

Aonghas MacAonghais (Cathraiche) Ceann-latha: 15/12/2025

Angus MacAonghais (Chair) Date: 15/12/2025

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Statement of Corporate Governance and Internal Control FOR YEAR ENDED 31 JULY 2025

Aithris air riaghladh corporra agus in-smachd

Statement of corporate governance and internal control

Ro-ràdh

Tha a’ Cholaiste air cur romhpa sàr dhòigheanobrach a chur an sàs anns gach raon de riaghladh corporra. Tha an geàrr-chunntas seo a’ cur an cèill an dòigh sa bheil a’ Cholaiste air na prionnsapalan a chur an sàs a gheibhear sa Chòd airson Sàr Riaghladh do Cholaistean na h-Alba (an Còd) agus sa Mheòrachan Ionmhasail aig Comhairle Maoineachaidh na h-Alba le Buidhnean a Gheibh Maoineachadh ann an Roinn nan Colaistean (am Meòrachan). Chaidh an geàrr-chunntas a sgrìobhadh gus luchd-leughaidh nan aithrisean a chuideachadh le bhith a’ tuigsinn mar a chaidh na prionnsapalan a chur an sàs.

Tha a’ Cholaiste, a rèir beachd a’ Bhùird Stiùiridh, air cumail ris gach cumha sa Chòd agus sa Mheòrachan fad na bliadhna a chrìochnaich air 31 Iuchar 2025.

Introduction

The College is committed to exhibiting best practice in all aspects of corporate governance. This summary describes the manner in which the College has applied the principles set out in the Code of Good Governance for Scotland's Colleges (the Code) and the Scottish Funding Council's Financial Memorandum with Fundable Bodies in the College Sector (the Memorandum). Its purpose is to help the reader of the financial statements understand how these principles have been applied.

In the opinion of the Board of Directors, the College, throughout the year ended 31 July 2025, has complied with all the provisions of the Code and the Memorandum.

A’ Bhuidheann Riaghlaidh / The Governing Body

Ball Bùird Dreuchd Ceann-latha
Fastaidh		 Ceann-
latha
Fàgail		 Bòrd Corporra Ionmhas is
Oighreachd
Sgrùdadh
Board
Member		 Occupation Date of
Appointment		 Date of
Retiral		 Board Corporate Finance
Estates		 Audit
Sìne
Ghilleasbuig		 Oifigear aig Buidheann
Ghàidhlig / Gaelic
Language Agency
Officer		 06/03/2015 14/03/202
5		 33%
Aonghas
MacAonghais
(Cathraiche) /
Angus
MacInnes
(Chair)		 Stiùiriche Togail /
Construction Director		 08/09/2016 75%
Aonghas L
MacLeòid /
Angus L
MacLeod		 Air chluaineas
(Einnseanair
Catharra) / Retired
(Civil Engineer)		 27/03/2017 75% 100%
Gillian Rothach Prionnsapal na
Colaiste / College
Principal		 14/09/2018 100% 60%
Roddy
Neithercut		 Tidsear / Teacher 22/11/2019 100% 60%
Bryan
MacGriogair /
Bryan
MacGregor		 Iar-Phrionnsapal (air
chluaineas) / Vice
Principal (Retired)		 04/12/2020 75% 100%
Decker Forrest Òraidiche / Lecturer 23/09/2022 100% 80%
Fiona Dunn Manaidsear Urrasachd
aig Riaghaltas na h-
Alba / Sponsorship		 17/06/2022 100% 80% 80%

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Manager Scottish
Government
Donalda
McComb		 Ceannard-sgoile (air
chluaineas) /
Headteacher (retired)		 17/06/2022 100% 100%
Seonaidh
MacPhilip /
Seonaidh
Mackillop		 Air chluaineas /
Retired		 22/09/2023 100% 100%
Wilson
MacLeòid /
Wilson
McLeaod		 Neach-
comhairleachaidh
Rannsachaidh /
Research Consultant		 22/09/2023 75% 100%
Kenina
NicDhòmhnaill
/ Kenina
MacDonald		 Tidsear (air
chluaineas) / Teacher
(retired)		 14/03/2025 100% 100%
Dànaidh
MacRath /
Daniel MacRae		 Manaidsear Banca (air
chluaineas) / Bank
Manager (Retired)		 14/03/2025 100% 100%
Calum Steele 14/03/2025 100%

Tha na h-àireamhan sa cheud a’ riochdachadh ìrean frithealaidh nam Ball aig coinneamhan Bùird is comataidh.

Percentage quoted represents the percentage attendance at Board and committee meetings.

Aithris air riaghladh corporra agus in-smachd

(a’ leantainn)

Bidh Buidheann Riaghlaidh na Colaiste – aig a bheil buill a tha air an trusadh tro shanasachd fhosgailte is tro mholaidhean a rèir sgilean a tha a dhìth – a’ coinneachadh ceithir tursan sa bhliadhna agus tha grunn chomataidhean na cois agus Comataidh Chorporra, Comataidh an Ionmhais is na h- Oighreachd, Comataidh Thuarastalan agus Comataidh Sgrùdaidh nam measg. Tha na Comataidhean seo uile air an stèidheachadh gu h- oifigeil fo bhun-riaghailtean. ’S iad buill na Buidhne Riaghlaidh is eòlaichean bhon taobh a-muigh a th’ air na comataidhean. Bithear a’ toirt trèanadh dha na buill tro phròiseas inntrigidh agus gu cunbhalach às dèidh sin.

Statement of corporate governance and internal control (continued)

The College's Governing Body, which is recruited by open advertisement and by recommendation according to skillset needs, meets four times a year and has several committees including a Corporate Committee, a Finance and Estates Committee, a Remuneration Committee and an Audit Committee. All of these Committees are formally constituted with terms of reference. They comprise members of the Governing body and outside experts. Member training is carried out by induction and regularly thereafter.

Bidh Comataidh an Ionmhais is na h-Oighreachd a’ moladh inter alia teachd-a-steach bliadhnail is buidseatan corporra na Colaiste dhan Bhuidhinn Riaghlaidh is a’ cumail sùil air ìrean coileanaidh a rèir nam buidseatan aontaichte. Bidh a’ Chomataidh Sgrùdaidh a’ coinneachadh trì tursan sa bhliadhna is a’ conaltradh ri luchd-sgrùdaidh bho thaobh a- staigh agus taobh a-muigh na Colaiste. Bidh a’ Chomataidh a’ beachdachadh air aithisgean mionaideach is molaidhean gus leasachadh a thoirt air siostaman in-smachd na Colaiste, agus air mar a

The Finance and Estates committee inter alia recommends to the Governing Body the College's annual revenue and capital budgets and monitors performance in relation to the approved budgets. The Audit Committee meets three times a year and liaises with the College's external and internal auditors. The Committee considers detailed reports together with recommendations for the improvement of the College's systems of internal control and management's responses and implementation plans. It also receives and considers reports from

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bhios luchd-stiùiridh a’ dèiligeadh ri cùisean is planaichean coileanaidh. Bidh i a’ faighinn is a’ beachdachadh air aithisgean Comhairle Maoineachaidh na h-Alba is mar a bheir iad buaidh air a’ Cholaiste agus a’ sgrùdadh mar a chumar ri riaghailtean reachdail. Bidh àrd-oifigearan a’ frithealadh choinneamhan na Comataidh Sgrùdaidh mar as iomchaidh ged nach eil iad nam buill dhen Chomataidh.

the Scottish Funding Council as they affect the College's business and monitor adherence to the regulatory requirements. Whilst senior executives attend meetings of the Audit Committee as necessary, they are not members of the Committee

’S ann leis an sgioba stiùiridh a tha uallach airson obair làitheil na Colaiste agus bidh an sgioba stiùiridh a’ faighinn aithrisean anns a bheil prìomh chomharran coileanaidh is cunnairt agus a’ beachdachadh air duilgheadasan a dh’fhaodadh a bhith ann a thaobh rian air cùisean a thèid a chomharrachadh tro mhodhan rabhaidh a tha fillte an lùib sgiobaidhean obrach is air an daingneachadh tro thrèanadh air mothachadh chunnartan. Tha dleastanasan na Comataidh Sgrùdaidh a’ buntainn ri sgrùdadh àrd-ìre a-mhàin air na modhan-obrach airson in-smachd ionmhasail. Tha puing chunbhalach airson beachdachadh air cunnartan is smachd a’ nochdadh air clàr-gnothaich na Buidhne Riaghlaidh is bidh iad a’ faighinn aithrisean mu dheidhinn sin bhon sgioba stiùiridh is a’ Chomataidh Sgrùdaidh. Tha cuideam ga chur air ìre mhath de dhearbhadh agus cha bhithear ag aithris a rèir mura-bhith.

Day-to-day operation of the College is delegated to the senior management team who receive reports setting out key performance and risk indicators and who consider possible control issues brought to their attention by early warning mechanisms which are embedded within the operational teams and reinforced by risk awareness training. The Audit Committee's role is confined to a high-level review of the arrangements for internal financial control. The Governing Body's agenda includes a regular item for consideration of risk and control and receives reports thereon from the senior management team and the Audit Committee. The emphasis is on obtaining the relevant degree of assurance and not merely reporting by exception.

Bidh luchd in-sgrùdaidh na Colaiste, WBG LLP, a’ sgrùdadh nan siostaman in-smachd, rianachd chunnartan is phròiseasan riaghlaidh a rèir plana aontaichte agus a’ dèanamh aithris air an cuid thoraidhean do mhanaidsearan agus dhan Chomataidh Sgrùdaidh. Tha e an urra ri manaidsearan na molaidhean sgrùdaidh a chaidh aontachadh a chur an gnìomh agus bidh an luchdsgrùdaidh a’ dèanamh ath-sgrùdadh air cùisean gus dèanamh cinnteach gu bheil leithid a mholaidhean air an cur an sàs. Bidh a’ Chomataidh Sgrùdaidh a’ beachdachadh air aithisgean slàn anns a bheil molaidhean a thaobh leasachaidhean air siostaman in-smachd na Colaiste agus fiosrachadh air mar a bhios luchd-stiùiridh a’ dèiligeadh ri cùisean, planaichean coileanaidh agus gnìomhan leasachaidh a th’ air an coileanadh.

The College's internal auditors, WBG LLP, monitor the systems of internal control, risk management controls and governance processes in accordance with an agreed plan, and report their findings to management and the Audit Committee. Management is responsible for the implementation of agreed audit recommendations and the auditors undertake follow-up reviews to ensure that such recommendations have been implemented. The Audit Committee considers full reports incorporating recommendations for the improvement of the College's systems of internal control and management's responses, implementation plans and details of remedial actions completed.

Chaidh AAB Ltd ainmeachadh mar an luchdsgrùdaidh bhon taobh a-muigh aig a’ Cholaiste bho 2023/24 agus tha e an urra riutha sgrùdadh a dhèanamh air na h-Aithrisean Ionmhasail a rèir Ìrean Sgrùdaidh aontaichte.

AAB Ltd were appointed as the College’s external auditors from 2023/24 and have overall responsibility for the audit of its Financial Statements in accordance with approved Auditing Standards.

Tha am Bòrd Stiùiridh dhen bharail gu bheil pròiseas leantainneach ann airson prìomh chunnartan na Colaiste a chomharrachadh is a làimhseachadh agus gun robh e an sàs air feadh na bliadhna a chrìochnaich air 31 Iuchar 2025 agus gu

The Board of Directors is of a view that there is an ongoing process for identifying and managing the College's significant risks, that it has been in place throughout the year ended 31 July 2025 and up to the date of approval of the annual report and

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ruige ceann-latha aontachadh na h-aithisge is nan cunntasan bliadhnail. Bidh am Bòrd Stiùiridh ag athsgrùdadh a’ phròiseis seo gu cunbhalach.

accounts. This process is regularly reviewed by the Board of Directors.

Buidheann leantainneach

Tha am Bòrd Stiùiridh dhen bharail gu bheil stòrasan gu leòr aig a’ Cholaiste airson leantainn orra anns an ùine ri thighinn. Chaidh deuchainnean air suidheachaidhean eile fheuchainn air a’ bhuidseat airson 2025-26 is na sruthan-airgid airson na bliadhna ri teachd air sgàth na mì-chinnt a th’ ann le ìre na h-atmhorachd agus a rèir nan deuchainnean bha àite ann airson gluasad fhathast taobh a-staigh a’ ghoireis ro-tharraing a leigeadh leis a’ Cholaiste leantainn orra le an cuid ghnìomhan.

Going concern

The Board of Directors considers that the College has adequate resources to continue in operational existence for the foreseeable future. In the light of uncertainties caused by inflation, alternative scenario testing has been performed on the current budget for 2025-26 and cashflows projected for the next 12 months, demonstrating there was still headroom within available overdraft facility to continue operations.

Chaidh an aithisg seo aontachadh leis a’ Bhòrd agus chaidh làmh a chur rithe às a leth le:

This report was approved by the board on and signed on its behalf by:

Gber Rothod

Aonghas MacAonghais / Angus MacInnes (Cathraiche / Chair)

Ceann-latha / Date: 15/12/2025

An Dr Gillian Rothach / Dr Gillian Munro (Stiùiriche / Director)

Ceann-latha / Date: 15/12/2025

33

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

Statement of the Board of Directors Responsibilities FOR YEAR ENDED 31 JULY 2025

Aithris air Dleastanasan a’ Bhùird Stiùiridh

Ann an co-rèir ri Meòrachan is Artaigilean a’ Chompanaidh, tha an Luchd-stiùiridh a’ gabhail uallach airson rianachd is stiùireadh cùisean na Colaiste is iad a’ dearbhadh gu bheil siostam insmachd èifeachdach ann agus tha e mar uallach orra gun tèid aithrisean ionmhais sgrùdaichte fhoillseachadh gach bliadhna ionmhais.

Statement of the Board of Directors Responsibilities

In accordance with the Memorandum and Articles of Association, the Directors are responsible for the administration and management of the College's affairs, including ensuring an effective system of internal control, and are required to present audited financial statements for each financial year.

Tha e an urra ris a’ Bhòrd Stiùiridh dèanamh cinnteach gun tèid cunntasan ionmhais ceart a chumail a tha a’ sealltainn, le pongalachd reusanta, agus aig àm sam bith suidheachadh ionmhasail na Colaiste agus a leigeas leis a’ Cholaiste dèanamh cinnteach gu bheil aithrisean ionmhasail gan ullachadh a rèir Achdan nan Companaidhean, na h- Aithris air Modhan-obrach Freagarrach airson Cunntasachd do dh’Ionadan Foghlaim Adhartaich is Àrd-ìre agus slatan-tomhais cunntasachd eile a tha iomchaidh. Cuideachd, feumaidh na Stiùirichean, a rèir cumhaichean a’ Mheòrachain Ionmhasail aontaichte eadar Comhairle Maoineachaidh na h- Alba is na Stiùirichean, tron oifigear ainmichte aca, aithrisean ionmhasail ullachadh gach bliadhna ionmhais anns a bheil cunntas fìor is cothromach air suidheachadh na Colaiste agus air còrr is easbhaidh sam bith is sruthan-airgid na bliadhna sin.

The Board of Directors is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the College and to enable it to ensure that the financial statements are prepared in accordance with the Companies Acts, the Statement of Recommended Practice on Accounting for Further and Higher Education Institutions and other relevant accounting standards. In addition, within the terms and conditions of a Financial Memorandum agreed between the Scottish Funding Council and the Directors, through their designated office holder, the Directors are required to prepare financial statements for each financial year which give a true and fair view of the College's state of affairs and of the surplus or deficit and cash flows for that year.

Le bhith ag iarraidh gun deigheadh na h-aithrisean ionmhais seo ullachadh, tha am Bòrd air dèanamh cinnteach gu bheil:

In causing the financial statements to be prepared, the Board has ensured that:

Tha am Bòrd Stiùiridh air ceumannan reusanta a chur an sàs airson:

The Board of Directors has taken reasonable steps to:

34

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

Statement of the Board of Directors Responsibilities FOR YEAR ENDED 31 JULY 2025

maoineachadh Comhairle Maoineachaidh na h- Alba ach airson nan adhbharan a fhuaras e agus a rèir cumha sam bith a chuireas a’ Chomhairle an cèill bho àm gu àm;

Council (SFC) are used only for the purposes for which they have been given and subject to any other conditions which the SFC may from time to time prescribe;

Tha na leanas nam prìomh eileamaidean de shiostam in-smachd ionmhasail na Colaiste, a th’ air a dhealbhadh airson na dleastanasan gu h-àrd a chur an sàs, mar eisimpleir:

The key elements of the College's system of internal financial control, which is designed to discharge the responsibilities set out above, include the following:

A’ foillseachadh fiosrachadh dhan luchdsgrùdaidh

Tha gach neach a tha na Stiùiriche nuair a thathar a’ cur aonta ri Aithisg nan Stiùirichean seo air dearbhadh:

Disclosure of information to auditors

Each of the persons who are Directors at the time when this Directors' Report is approved has confirmed that:

35

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

Statement of the Board of Directors Responsibilities FOR YEAR ENDED 31 JULY 2025

mar bu chòir do Stiùiriche gus dèanamh cinnteach bheil iad eòlach air fiosrachadh sgrùdaidh buntainneach sam bith agus gus dèanamh cinnteach gu bheil eòlas aig a’ Cholaiste agus luchd-sgrùdaidh na Colaiste air an fhiosrachadh sin.

of any relevant audit information and to establish that the College and the Group's auditors are aware of that information.

Tachartasan às dèidh na duilleige cothromachaidh

Cha robh gin.

Post balance sheet events

None.

Luchd-sgrùdaidh

Thèid an luchd-sgrùdaidh, Anderson Anderson & Brown Audit LLP, a mholadh airson an ath-fhastadh a rèir roinn 485 de dh’Achd nan Companaidhean 2006.

Chaidh an aithisg seo aontachadh leis a’ Bhòrd agus chaidh làmh a chur rithe às a leth le:

Aonghas MacAonghais / Angus MacInnes (Cathraiche / Chair)

Ceann-latha / Date: 15/12/2025

Auditors

The auditors, Anderson Anderson & Brown Audit LLP, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board on and signed on its behalf:

(GLa Rothoadh An Dr Gillian Rothach / Dr Gillian Munro (Stiùiriche / Director)

Ceann-latha / Date: 15/12/2025

36

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS, AS A BODY, OF SABHAL MÒR OSTAIG

Opinion

We have audited the financial statements of Sabhal Mòr Ostaig (the 'parent charitable company') and its subsidiaries (the 'Group') for the year ended 31 July 2025, which comprise the Group Statement of Comprehensive Income, the Group and College Balance Sheet, the Group Statement of Cash Flows, the Group Analysis of net debt, the Group and College Statement of Changes in Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice), the Statement of Recommended Practice - Accounting for Further and Higher Education 2019 and the Accounts Direction for Scotland’s Colleges 2024 - 2025.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Directors’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the charitable parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Directors with respect to going concern are described in the relevant sections of this report.

37

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS, AS A BODY, OF SABHAL MÒR OSTAIG

(CONTINUED)

Other information

The Directors are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in this report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of the other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Scottish Funding Council's Financial Memorandum with Higher Education Institutions

In our opinion, based on the work undertaken in the course of the audit, in all material respects:

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charity Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

the information given in the Strategic Report is inconsistent in any material respect with the financial statements; or

38

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS, AS A BODY, OF SABHAL MÒR OSTAIG (CONTINUED)

Responsibilities of Directors

As explained more fully in the Director's Responsibilities Statement set out on page 34-36, the Directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Directors determine are necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Directors are responsible for assessing the Group's and the charitable parent Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Directors either intend to liquidate the Group or the charitable parent Company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory frameworks within which the University operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements.

The laws and regulations we considered in this context were the Charities and Trustee Investment (Scotland) Act 2005 and regulation 14 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

We identified the greatest risk of material impact on the financial statements from irregularities including fraud to be:

39

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS, AS A BODY, OF SABHAL MÒR OSTAIG (CONTINUED)

Our approach was as follows:

We assessed the susceptibility of the financial statements to material misstatement, including how fraud might occur by meeting with management to understand where they considered there was susceptibility to fraud. We also considered performance targets and their influence on efforts made by management to manage income and expenditure. Where this risk was considered higher, we performed audit procedures to address the risk of fraud and management override. These procedures included testing manual journals and were designed to provide reasonable assurance that the financial statements were free from fraud or error;

We obtained an understanding of the legal and regulatory frameworks that are applicable to the Group and charitable parent company and determined that the most significant are FRS 102 and Statement of Recommended Practice for Further and Higher Education;

We understood how the Group and charitable parent company is complying with those frameworks by making enquiries of management and those responsible for legal and compliance procedures. We corroborated our enquires through our review of the Board minutes and papers provided to the Audit and Risk Committee, as well as consideration of the results of our audit procedures to either corroborate or provide contrary evidence which was then followed up;

• Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Our procedures involved enquiries of management, those charged with governance and those responsible for legal and compliance procedures; journal entry testing with a focus on journals indicating large or unusual transactions based on our understanding of the business and a review of Court minutes to identify any non-compliance with laws and regulations.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.

40

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS, AS A BODY, OF SABHAL MÒR OSTAIG (CONTINUED)

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charity's Directors, as a body, in accordance with Section 44 (1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 10 of the Charities Accounts (Scotland) Regulations 2006 (as amended) Our audit work has been undertaken so that we might state to the charitable company's members and Directors those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, the charitable company's members, as a body, and the charitable companies Directors as a body, for our audit work, for this report, or for the opinions we have formed.

Natalie Boyle CA (Senior Statutory Auditor)

for and on behalf of AAB Audit & Accountancy Limited Chartered Accountants & Statutory Auditors 133 Finnieston Street Glasgow G3 8HB

Date: 16 December 2025

AAB Audit & Accountancy Limited is eligible to act as an auditor under section 1212 of the Companies Act 2006 .

41

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 July 2025

Note
Income from:
SFC grants
3
Tuition fees and education contracts
4
Other grant income
5
Other income
6
Release of deferred capital grants
7
Total income
Expenditure on:
Staff costs
8
Other operating costs
11
Depreciation
13
Interest payable
12
Total expenditure
Surplus/(loss) before tax
Taxation
Surplus/(loss) for the year		 2025
£
1,003,460
808,431
2,582,722
1,730,550
427,831
6,552,994
4,252,076
1,857,897
483,650
16,040
6,609,663
(56,669)
-
(56,669)		 2024
£
1,007,231
656,605
2,515,676
1,486,772
420,540
6,086,824
3,811,512
1,737,908
482,798
18,562
6,050,780
36,044
-
36,044

There was no other comprehensive income for 2025 (2024: £NIL). The notes on pages 47 to 67 form part of these financial statements.

42

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

REGISTERED NUMBER:SC361752 SC002578

CONSOLIDATED BALANCE SHEET CONSOLIDATED BALANCE SHEET CONSOLIDATED BALANCE SHEET
AS AT 31 July 2025
2025 2024
Note £ £
Fixed assets
Tangible assets 13 13,585,963 12,417,346
Investments 14 - 1
13,585,963 12,417,347
Current assets
Stocks 15 22,836 29,015 29,015
Debtors: amounts falling due within one year 16 341,641 525,197
Cash at bank and in hand 17 708,357 791,605
1,072,834 1,345,817
Creditors: amounts falling due within one year 18 Creditors: amounts falling due within one year 18
(1,618,299) (1,740,297)
Net current liabilities (545,465) (394,480)
Total assets less current liabilities 13,040,498 12,022,867
Creditors: amounts falling due after more than Creditors: amounts falling due after more than
19		 (10,860,509) (9,786,209)
one year
Net Assets 2,179,989 2,236,658
Reserves
Revaluation reserve 21 864,260 864,260
Revenue Reserves - unrestricted 21 1,315,729 1,372,398
Total reserves 2,179,989 2,236,658

The financial statements were approved and authorised for issue by the board and were signed on its behalf on

............................................... Angus MacInnes Director Date: 15/12/2025

................................................ Dr Gillian Munro Director Date: 15/12/2025

The notes on pages 47 to 67 form part of these financial statements.

43

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

COLLEGE BALANCESHEET COLLEGE BALANCESHEET COLLEGE BALANCESHEET SHEET
AS AT 31 July2025
2025 2024
Note £ £
Fixed assets
Tangible assets 13 11,799,314 10,548,137
Investments 14 2 3
11,799,316 10,548,140
Current assets
Stocks 15 22,836 29,015 29,015
Debtors: amounts falling due within one year 16 358,701 535,717
Cash at bank and in hand 17 707,115 790,222
1,088,652 1,354,954
Creditors: amounts falling due within one year 18 Creditors: amounts falling due within one year 18 (1,528,809) (1,654,497)
Net current liabilities (440,157) (299,543)
Total assets less current liabilities 11,359,159 10,248,597
Creditors: amounts falling due after more than Creditors: amounts falling due after more than
19		 (9,156,420) (7,999,560)
one year
Net assets 2,202,739 2,249,037
Reserves
Revaluation reserve 21 864,260 864,260
Revenue Reserves – unrestricted b/fwd 21 1,384,777 1,345,080
Surplus/(deficit) for the year (46,298) 39,697
Revenue Reserves – unrestricted c/fwd 1,338,479 1,384,777
Total reserves 2,202,739 2,249,037

The financial statements were approved and authorised for issue by the board and were signed on its behalf on

…........................................... …........................................... Dr Gillian Munro Angus MacInnes Director Director Date: 15/12/2025 Date: 15/12/2025

The notes on pages 47 to 67 form part of these financial statements.

44

(A Company Limited by Guarantee)

SABHAL MÒR OSTAIG

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the year ended 31 July 2025

At 1 August 2023
Comprehensive income for the year
Surplus for the year
At 31 July 2024
Comprehensive income for the year
Surplus/ (deficit) for the year
At 31 July 2025		 Revaluation
reserve
£
864,260
-
864,260
-
864,260		 Profit and
loss
account
£
1,336,354
36,044
1,372,398
(56,669)
1,315,729		 Equity
attributable
toparent
College
£

2,200,614
36,044
2,236,658
(56,669)
2,179,989		 Total
equity
£
2,200,614
36,044
2,236,658
(56,669)
2,179,989

The notes on pages 47 to 67 form part of these financial statements.

45

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

COLLEGE STATEMENT OF CHANGES IN EQUITY For the year ended 31 July 2025

At 1 August 2023
Comprehensive income for the year
Surplus for the year
Total comprehensive income for the year
At 31 July 2024
Comprehensive income for the year
Surplus/ (deficit) for the year
Total comprehensive income for the year
At 31 July 2025		 Revaluation
reserve
£
864,260
-
-
864,260
-
-
864,260		 Profit and
loss
account
£
1,345,080
39,696
39,696
1,384,776
(46,298)
(46,298)
1,338,478		 Total equity
£
2,209,340
39,696
39,696
2,249,036
(46,298)
(46,298)
2,202,738

The notes on pages 47 to 67 form part of these financial statements.

46

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

CONSOLIDATED STATEMENT OF CASH FLOWS

For the year ended 31 July 2025

Cash flows from operating activities
Result for the financial year
Adjustments for:
Depreciation of tangible assets
Deferred capital grants released
Interest paid
(Increase)/decrease in stocks
(Increase) in debtors
(Decrease)/increase in creditors
(Decrease)/increase in deferred capital grants
Net cash generated from operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Net cash from investing activities
Cash flows from financing activities
Repayment of loans
Interest paid
Net cash used in financing activities
Net increase/ (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at the end of year
Cash and cash equivalents at the end of year comprise:
Cash at bank and in hand
The notes on pages 47 to 67 form part of these financial statements.		 2025
£
(56,669)
483,650
(427,831)
16,040
6,179
183,556
(178,135)
1,625,861
1,652,651
(1,652,267)
(1,652,267)
(67,592)
(16,040)
(83,632)
(83,248)
791,605
708,357
708,357		 2024
£
36,044
482,798
(420,540)
18,562
(8,512)
(81,021)
(77,239)
-
(49,908)
(151,576)
(151,576)
(65,069)
(18,562)
(83,631)
(285,115)
1,076,720
791,605
791,605

47

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

CONSOLIDATED ANALYSIS OF NET DEBT For the year ended 31 July 2025

Cash at bank and in hand
Debt due after 1 year
Debt due within 1 year		 At 31
July 2024
£
791,605
(260,309)
(67,592)
463,704		 Cash
flows
£
(83,248)
71,288
(3,969)
(15,929)		 At 31
July 2025
£
708,357
(189,021)
(71,561)
447,775

The notes on pages 47 to 67 form part of these financial statements.

48

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 July 2025

1. General information

Sabhal Mòr Ostaig is a private charitable company limited by guarantee, incorporated and registered in Scotland. Its registered office address is Colaiste Gaidhlig Na H-Alba An Teanga, Sleite, An T-Eilean Sgitheanach, IV44 8RQ. Its principal activity is that of a College.

2. Accounting policies

2.1 Basis of preparation of financial statements

These financial statements have been prepared in accordance with the Accounts Direction for Scottish Colleges 2023-24, statement of recommended practice: Accounting for Further and Higher Education 2019 (the 2019 FE/HE SORP) and in accordance with Financial Reporting Standard 102 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland" (FRS102). The College is a public benefit entity and has therefore applied the relevant public benefit requirements of FRS 102.

The preparation of financial statements in compliance with FRS102 requires the use of certain critical accounting estimates. It also requires management to exercise judgements in applying the College's accounting policies.

The financial statements are presented in GBP and rounded to the nearest £1.

The following principle accounting policies have been applied:

2.2 Basis of consolidation

The consolidated financial statements present the results of the College and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.

The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance Sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated Statement of Comprehensive Income from the date on which control is obtained. They are deconsolidated from the date control ceases.

The accounts of non-trading subsidiary Cànan Alba Limited, together with its own subsidiary Cànan Limited, are excluded from consolidation on the grounds that their inclusion would not be material for the point of providing a true and fair view.

Exemptions

The following exemptions have been taken in these financial statements:

• The College has taken advantage of the exemptions provided in FRS 102 1.12 and the 2019 FE/HE SORP Paras 14-16, and has not included a separate statement of its own cash flows. These cash flows are included within the Consolidated Statement of Cash Flows, and the College balance sheet discloses cash at both the current and preceding reporting dates.

• A separate Statement of Comprehensive Income is not presented for the College itself as permitted by section 408 of the Companies Act 2006 and paragraph 3.3 of the SORP.

49

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 July 2025

Accounting policies (continued)

2.3 Going concern

In preparing these financial statements, the Board of Directors have given careful consideration to current and anticipated future solvency requirements of the College and its ability to continue as a going concern for the foreseeable future. The Directors have prepared cash flow forecasts for a period beyond 12 months from the date of approval of these financial statements which indicate that, taking account of reasonable possible downturns, the College will have sufficient funds, through its operating cash flows, cash reserves and bank overdraft to meet its liabilities as they fall due for that period.

2.4 Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Group and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Income from tuition fees is recognised in the period for which it is received and includes all fees chargeable to students or their sponsors. No fees are waived by the College.

Income from grants, contracts and other services rendered is stated after VAT and net of any discounts and is recognised in the Statement of Comprehensive income in proportion to the extent of completion of the contract or service concerned. This is generally equivalent to the sum of the relevant expenditure incurred during the year and any related contributions to overhead costs. All income from short-term deposits is credited to the Statement of Comprehensive Income in the period in which it is earned.

The main annual recurrent allocation from SFC, which is intended to meet recurrent costs, is credited direct to the Statement of Comprehensive Income during the period in which it is receivable.

Grants received in respect of capital additions are credited to deferred capital grants in the Balance Sheet and amortised to the Statement of Comprehensive Income over the lives of the assets concerned.

2.5 Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.6 Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

50

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 July 2025

Accounting policies (continued)

2.7 Fixed assets and depreciation

Land and buildings

The College's buildings are specialised buildings and therefore it is not appropriate to value them on the basis of open market value. Land and buildings are included in the balance sheet at cost. Freehold land is not depreciated. Freehold buildings are depreciated over their expected useful economic life to the Group at the rate of 2%-4% per annum on a straight-line basis.

Where land and buildings are acquired with the aid of specific grants they are capitalised and depreciated as above. The related grants are credited to a deferred capital grant account within creditors and are released to the statement of comprehensive income over the expected useful economic life of the related asset on a basis consistent with the depreciation policy. The deferred income is allocated between creditors due within one year and due after more than one year.

At each reporting date the College assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Equipment

Equipment costing less than £1,000 per individual item is written off as an expense in the year of acquisition. All other equipment is capitalised at cost unless there is sufficient reason to write it off as an expense. Capitalised equipment is depreciated over its useful economic life as follows on the written down value basis:

Motor vehicles, general equipment and furnishings 25% per annum

Where equipment is acquired with the aid of specific grants it is capitalised and depreciated in accordance with the above policy, with the related grant being credited to a deferred capital grant account within creditors and released as income in the statement of comprehensive income over the useful economic life of the related equipment. The deferred income is allocated between creditors due within one year and due after more than one year.

Heritage asset

The College holds and conserves a number of special collections of library books. As from 1 August 2016, regular purchases of library books are written off as an educational expense in the statement of comprehensive income. The net book value of books acquired prior to the date of change, including where appropriate revalued special collections are carried forward at deemed cost, with special collections acquired thereafter being added at cost. Heritage Assets are not depreciated as their long economic life and high residual value means that any depreciation would not be material.

In the prior year, the College revalued a collection of visual art which has been included in the financial statements. As with the library books, these are not depreciated as their long economic life and high residual value means that any depreciation would not be material.

2.8 Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

8

51

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 July 2025

Accounting policies (continued) 2.9 Pensions

A contributory group stakeholder's pension scheme is open to all staff, to which the College makes contributions in proportion to members' own level of contributions; the College contributions are charged to the statement of comprehensive income. The majority of staff have opted to join the scheme. New rules came into effect in 2012 whereby from May 2015, all other staff are automatically enrolled into the scheme at the minimum permitted level, unless they specifically opt out.

Retirement benefits to some employees of the College are provided by the Teachers' Superannuation Scheme (Scotland) (STSS). This scheme is externally funded and contracted out of the State Earnings Related Pension Scheme.

Contributions to the scheme are charged to the statement of comprehensive income so as to spread the cost of pensions over employees' working

lives with the College in such a way that the pension cost is a substantially level percentage of current and future pensionable payroll.

2.10 Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.11 Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.12 Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Consolidated Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Group's cash management.

2.13 Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

52

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 July 2025

Accounting policies (continued)

2.14 Financial instruments

The Group only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Group would receive for the asset if it were to be sold at the balance sheet date.

2.15 Judgements in applying policies and key sources of estimation uncertainty

The preparation of these financial statements require management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses.

Judgements and estimates are continually evaluated and are based on historical experiences and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The College makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year as discussed below:

Heritage Assets

Heritage asset values within the accounts are assessed annually by the Directors. Valuations are based on external experts valuations derived from their expected current market value. There is a degree of judgement involved in that the value of the assets will ultimately be determined by the market.

53

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 July 2025

Accounting policies (continued)

2.16 Taxation

The company is a charitable company within the meaning of Paragraph 1 Schedule 6 of the Finance Act 2010. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2012 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only.

The subsidiary company, Sabhal Mòr Ostaig (Developments) Limited is subject to corporation tax in the same way as any commercial organisation. Cànan Alba Limited has charitable status but does not trade. Its trading subsidiary, Cànan Limited, is subject to corporation tax.

3.
SFC grants
Recurrent Grants
Non Recurrent Revenue Grants
4.
Tuition fees and education contracts
Student fees - Higher Education
Student fees - Further Education		 2025
£
1,000,210
3,250
1,003,460
2025
£
300,360
508,071
808,431		 2024
£
976,388
30,843
1,007,231
2024
£
232,883
423,722
656,605

54

(A Company Limited by Guarantee)

SABHAL MÒR OSTAIG

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 July 2025

5. Other grant income

Scottish Government
Share of SFC HE Grants through UHI
Share of SFC Research Excellence Grant
Bòrd na Gàidhlig (GLAIF)
Scholarship Support
Skills Development Scotland
Other Grants
Other income
Estates, residencies and catering
Shop sales
Management services
Project income
Other income		 2025
£
1,578,207
821,575
78,355
51,344
12,525
1,650
39,066
2,582,722
2025
£
808,555
24,637
15,181
864,069
18,108
1,730,550		 2024
£
1,514,293
749,895
86,114
20,590
11,784
4,153
128,847
2,515,676
2024
£
679,926
24,473
14,676
732,822
34,875
1,486,772

6. Other income

55

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 July 2025

7. Release of deferred capital grants

Release of deferred capital grants
8.
Staff costs and numbers
Staff costs were as follows:
Salaries and wages
Subcontractor and tutor costs
Social security costs
Other pension and death in service costs
Analysed:
Teaching
Research
Administration and other (incl. projects)
Premises
Catering		 2025
£
427,831
427,831
2025
£
3,552,234
61,751
379,625
258,466
4,252,076
2,170,398
-
1,391,477
442,326
247,875
4,252,076		 2024
£
420,540
420,540
2024
£
3,206,137
55,259
312,415
237,701
3,811,512
2,012,789
-
1,140,018
429,501
229,204
3,811,512

Staff numbers

Average staff number 104

118

56

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 July 2025

9. Key management personnel

Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the College and are represented by the College Leadership Team which includes the principal.

Key management personnel emoluments are made up as follows:

Salaries
Social security costs
Pension contributions		 2025
£
521,015
71,402
33,596		 2024
£
448,782
51,886
27,550
528,218
626,013

10. Senior Post-holders emoluments

Number of higher paid staff (including College Principal) who received emoluments including benefits in kind and excluding pension contributions for the year ended:

2025
2025
Senior
Post holders
Other
staff
Number
Number
£60,001 - £70,000
2
-
£70,001 - £80,000
-
-
£80,001 - £90,000
1
-
Senior post-holders emoluments
Salaries
Employers pension contributions
Total		 2024
2024
Senior
Post-holders
Other
staff
Number
Number
2
-
-
-
1
-
2025
2024
216,467
211,184
14,517
13,503
230,984
224,687		 2024
2024
Senior
Post-holders
Other
staff
Number
Number
2
-
-
-
1
-
2025
2024
216,467
211,184
14,517
13,503
230,984
224,687
224,687

The remuneration of the College Principal in the year consisted of a salary of £85,277 (2024: £83,197) and employer pension contributions of £5,969 (2024: £5,824). There were no salary sacrifice arrangements or other remuneration of the principal.

57

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 July 2025

11. Analysis of other operating expenses

Education costs
Premises costs
Supplies and services
Catering supplies
Shop purchases
Vehicle, travel and subsistence
Project costs
University of the Highlands and Islands expenses
Other administrative expenses
Irrecoverable Value Added Tax
Other administrative expenses include:
External auditors remuneration - audit fees
External auditors remuneration - non audit services
Internal audit fees
Operating lease payments
12.
Interest payable and similar expenses
Other loan interest payable		 2025
£
76,156
647,550
49,253
131,425
22,174
54,430
314,636
95,312
475,600
(8,639)
1,857,897
33,208
8,605
12,900
5,676
2025
£
16,040		 2024
£
94,219
611,397
42,961
121,494
14,941
38,309
356,245
66,946
408,450
(17,054)
1,737,908
31,627
8,175
12,792
11,300
2024
£
18,562

58

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 July 2025

13. Tangible fixed assets

Group

Cost
At 31/07/2024
Additions
Disposals
At 31/07/2025
Depreciation
At 31/07/2024
Charge for the
year
Disposals
Impairment
At 31/07/2025
Net book value
At 31/07/2025
At 31/07/2024		 Land
468,180
468,180
-
-
-
-
-
468,180
468,180		 Heritage
assets
917,850
917,850
-
-
-
-
-
917,850
917,850		 Freehold
property
23,221,895
298,528
23,520,423
12,565,983
428,299
-
-
12,994,282
10,526,141
10,655,912		 Plant &
machinery
1,740,407
65,581
1,805,988
1,527,757
55,351
-
-
1,583,108
222,880
212,650		 Assets
under
construction
162,754
1,288,158
1,450,912
-
-
-
-
-
1,450,912
162,754		 Total
26,511,086
1,652,267
28,163,353
14,093,740
483,650
-
-
14,577,390
13,585,963
12,417,346

59

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 July 2025

13. Tangible fixed assets (continued)

Company

Cost
At 31/07/2024
Additions
Disposals
At 31/07/2025
Depreciation
At 31/07/2024
Charge for the
year
Disposals
Impairment
At 31/07/2025
Net book value
At 31/07/2025
At 31/07/2024		 Land
458,860
-
-
458,860
-
-
-
-
-
458,860
458,860		 Heritage
assets
917,850
-
-
917,850
-
-
-
-
-
917,850
917,850		 Freehold
property
19,093,866
298,528
-
19,392,394
10,297,843
345,739
-
-
10,643,582
8,748,812
8,796,023		 Plant &
machinery
1,740,407
65,581
-
1,805,988
1,527,757
55,351
-
-
1,583,108
222,880
212,650		 Assets under
construction
162,754
1,288,158
-
1,450,912
-
-
-
-
-
1,450,912
162,754		 Total
22,373,737
1,652,267
-
24,026,004
11,825,600
401,090
-
-
12,226,690
11,799,314
10,548,137

60

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 July 2025

13. Tangible fixed assets

(continued) Company

Land and buildings with a net book value of £8,796,023 (Group - £10,526,141) have been financed by capital grants. Should these assets be sold, the College may be liable under the terms of the grants received to repay all or part of the sums received to the awarding body. The Bank of Scotland hold a floating charge over all property and assets.

14.
Fixed Asset investments
Group
Cost or valuation
At 01 August 2024
Impairment
At 31 July 2025
Company
At 01 August 2024
Impairment
At 31 July 2025		 Investments in
subsidiary
companies
£
1
(1)
-
3
(1)
2

61

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 July 2025

Direct subsidiary undertakings

The following were direct subsidiary undertakings of the College:

Class of
Name Registered office shares Holding
Sabhal Mòr Ostaig (Developments) Limited An Teanga, Sleite, Ordinary100%
An T-Eilean
Sgitheanach,
Alba,
IV448RQ
Cànan Alba Limited Sabhal Mòr Ostaig, n/a100%
Teangue, Sleat,
Isle of Skye,
IV44 8RQ
Canan Limited Sabhal Mòr Ostaig, Preference100%
Teangue, Sleat,
Isle of Skye,
IV44 8RQ

Cànan Alba Limited is a company limited by guarantee without share capital.

The aggregate of the share capital and reserves as at 31 July 2025 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:

Aggregate
ofshare
capitaland
Name
reserves Profit/(Loss)
£ £
Sabhal Mòr Ostaig (Developments) Limited (22,750) (10,371)
Cànan Alba Limited - -
Cànan Limited 1,187 22,918

62

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 July 2025

Indirect subsidiary undertakings

The following was an indirect subsidiary undertaking of the College:

Class of
Name Registered office shares Holding
Cànan Limited Sabhal Mòr Ostaig, Ordinary100%
Teangue, Sleat,
Isle of Skye,
IV44 8RQ

Sabhal Mòr Ostaig own 100% of the preference share capital in Cànan Limited and 100% of the ordinary share capital by virtue of its ownership of Cànan Alba Limited.

The aggregate of the share capital and reserves as at 31 July 2025 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:

Aggregate of Name share capital Profit/(Loss) and reserves Cànan Limited 1,187 22,918

The College had previously assessed the value of the shares in Cànan Ltd held directly and through Cànan Alba Ltd and had included them in the financial statements at a nominal value of £1 on the basis that, were Cànan Ltd to be wound up or sold off, it would be unlikely to recover the cost of the investment carried in the Balance Sheet.

During the current year, the College made the decision to wind up Cànan Ltd. In accordance with Section 27 of FRS 102 (Impairment of Assets), the College has reassessed the recoverable amount of the investment and determined that it is fully impaired. As a result, the carrying value of the investment has been written down from £1 to £nil.

The accounts of non-trading subsidiary Cànan Alba Limited, together with its own subsidiary Cànan Limited, are excluded from consolidation on the grounds that their inclusion would not be material for the point of providing a true and fair view.

63

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 July 2025

15. Stocks

Finished goods and goods for resale
16.
Debtors
Trade debtors
Other debtors
Amounts owed by group undertakings
Prepayments and accrued income
17.
Cash and cash equivalents
Cash at bank and in hand		 Group
2025
£
22,836
Group
2025
£
130,518
140,916
-
70,207
341,641
Group
2025
£
708,357		 Group
2024
£
29,015
Group
2024
£
165,585
291,460
8,745
59,407
525,197
Group
2024
£
791,605		 Company
2025
£
22,836
Company
2025
£
130,518
140,911
17,065
70,207
358,701
Company
2025
£
707,115		 Company
2024
£
29,015
Company
2024
£
165,585
291,454
19,270
59,408
535,717
Company
2024
£
790,222

64

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 July 2025

18.[Creditors: Amounts falling due within one year]

Bank loans
Payments received on account
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
Amounts owed to group undertakings		 Group
2025
£
71,288
532,116
148,870
130,878
209,320
500,827
25,000
1,618,299		 Group
2024
£
67,592
681,208
360,941
118,574
61,604
450,378
-
1,740,297		 Company
2025
£
71,288
532,116
148,870
130,878
209,320
411,337
25,000
1,528,809		 Company
2024
£
67,592
681,208
360,941
118,574
61,604
364,578
-
1,654,497

19. Creditors: Amounts falling due after more than one year

Bank loans
Accruals and deferred income		 Group
2025
£
189,021
10,671,488
10,860,509		 Group
2024
£
260,309
9,525,900
9,786,209		 Company
2025
£
189,021
8,967,399
9,156,420		 Company
2024
£
260,309
7,739,251
7,999,560

Included within total accruals and deferred income is £11,109,838 deferred capital grants.

65

(A Company Limited by Guarantee)

SABHAL MÒR OSTAIG

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 July 2025

The following liabilities were secured:

Group Group Company Company
2025 2024 2025 2024
£ £ £ £
Bank loans 260,309 327,91 260,309 327,901

The bank borrowings are secured by a standard security over an area of ground owned by the College amounting to 5.874 acres. The bank borrowings are also secured by a bond and floating charge over all property and assets of the College. The loan is to be repaid by 2028 and has an interest rate of 5.75%

66

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 July 2025

20. Loans

Group
2025
Amounts falling due within one year
£
Bank loans
71,288
71,288
Amounts falling due 1-2 years
Bank loans
68,808
68,808
Amounts falling due 2-5 years
Bank loans
120,213
120,213
Amounts falling due after more than 5 years
Bank loans
-
-
Total loans
260,309		 Group
2024
£
67,592
67,592
71,288
71,288
189,021
189,021
-
-
327,901		 Company
2025
£
71,288
71,288
68,808
68,808
120,213
120,213
-
-
260,309		 Company
2024
£
67,592
67,592
71,288
71,288
189,021
189,021
-
-
327,901

21. Reserves

Revaluation reserve

Includes the aggregate surplus or deficit arising from changes in fair value in relation to heritage assets.

Other reserves

Unrestricted revenue reserves include all current and prior period retained surplus' and deficits.

67

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 July 2025

22. Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

23. Pension commitments

The company operates two pension schemes for the benefit of its employees. A contributory defined contribution scheme to which the Company contributes based on contributions paid by employees and the Teachers Superannuation Scheme (Scotland) (STSS), which is funded externally and contracted out of the State Earnings Related Pension Scheme.

The costs, including associated death in service benefits, charged to the statement of comprehensive income amounted to £215,965 (2024 - £198,415) which represents the Company's contributions to these schemes in respect of the year. At the balance sheet date, the Company was due to pay £29,005 (2024 - £25,015) to the pension providers.

68

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 July 2025

24. Commitments under operating leases as lessee

At 31 July 2025 the Group and the College had future minimum lease payments under non-cancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5
years		 Group
2025
£
4,767

14,300
19,067		 Group
2024
£
15,254
-
15,254		 Company
2025
£
4,767
14,300
19,067		 Company
2024
£
15,254
-
15,254

25. Capital commitments

At 31 July 2025 the Group and the College had outstanding capital commitments of £1,258,746 inclusive of VAT, relating to contracted works scheduled for completion by March 2026. No further commitments were entered into post year-end.

69

SABHAL MÒR OSTAIG

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 July 2025

26. Related party transactions

Due to the nature of the SMO’s operations and the composition of the Board of Directors (being drawn from public and private sector organisations in Scotland) it is inevitable that transactions will take place with organisations in which a member of the Board of Directors may have an interest. All transactions involving organisations in which a member of the Board of Directors may have an interest are conducted at arm’s length and in accordance with the SMO’s financial regulations and normal procurement procedures. All members of the board are required to complete a register of interests to record any areas of potential conflict with the interests of the college. A register of interest is maintained for members of the Board of Directors and reviewed by management in advance of preparing the financial statements for the year. Management identified no related party transactions within the definition of the SORP during or at the year-end that required to be disclosed.

70