ISiAY FESTIVAL ASSOCIATION
REPORT OF THE TRUSTEES
AND FINANCIAL STATEMENTS

Index
Page 3
Details of Charity
Page 4-5
Report of the Trustees and Management Report
Page 6
Financial Review
Page 7
Independent Examiner5 Report
Page 9
Notes to the Financial Statements
Page 10-12
Analysis of Receipts and Payments

The Trustees and Management Committee present their report and un-audited financial
statements for the year ended 31st August 2025
Aeleyence and Admlntstratlve Inlormatlon
Charity Name
151ay Festival Association
Charity Registration Number
SC004390
Charity Address".
clo Florence Grey
60 Frederick Crescent
Port Ellen
Islay
PA42 7BD
Trustee5'.
Florence Grey {Chairl
Eilidh Cameron
Catherine Martaggart
Douglas Mattagg3rt
Gaelic Consultsnt
Media Consultant
Secretary:
Sheena Ma¢Kellar
Ben Shakespeare
Le51ey Mccall
Banker&'
Roy31 Bank of Scotland
Main Street
Bowrnore
Islay
PA43 7JJ

Structure , Governance and Management
The organisation was formed in 1984 and is governed by a constitution.
The Trustees, who are the management committee, are resposible for the day to day
running of the charity and ensuring the aims and objectives are carried out.
Administration and marketing is delegated to the secretary who is paid.
Tru5tee5 are familiar with the practical work of the charity by living within the local
community, Advertisements for new Trustees are periodically placed in the local
newspoper.
Organlsatlon's Prfnclpal Objertlves & Artivities
The principal objective of the organisation is to promote festivals and other events to
encourage appreciation of culture, historical. educational and social development.
Achievements and Performance
Fèislie is a charity governed by a constitution. the members are jointlv
responsible for good governance.
Our main aim is to facilitate a week long event with emK hasis
language and hospitality.
In 2025 we welcomed back old and new visitor5 to Fèis Ile. Numbers were down slightly
mainy due to Ferry issues as we had still not received our new Ferry which had a
knock on effert as people were struggling to get booked.
The monetary value to the island as a whole is incalculable and we have empha5ised this
to Calmac so hopefully this will be avoided next year with new ferries on the horizon.
We kicked of our festival with Opening Event which brings the island population together
and 15 aimed at familie5. Unfortunately, after weeks of good weather the rain decided to
stsrt but it did not put off the participants in the parade who were thoroughly soaked by
the time they got to the indoor event.
Our First Fling was well attended and the floor was full all night with the attendees all
enjoying our ceilidh dancin8 and the camaraderie throu[ ghout the
what Islay Hospitality is like and sets the scene for the rest of the week.
We then followed on with Boat Trips round the coast of Islay showing our natural beauty
and wildlife, next up came our very popular Whisky Nosing night with traditional ceilidh
another sold out event.
Folk Night with our very own talented Islay Artistes was held in Ardbeg Distillery. Our
world famous Clootie Dumpling ceilidh was held in the Ramsay Hall and proved
to be very popular.

Achievements and Performance continued
Back by popular demand was our Mystery Bus touf which is proving so popular
that tickets sell out within minutes. Our theme for this year was everything
but whisky and we started off with a Gin and Rum Cocktail making class followed
by a trip to the Rum distillery where we had limbo. dancing and song to finish.
We had a song and dan￿ band Jarad Rowan Experience on the Friday night
and proved to be just the tonic for some for the Comedic value alone.
The Final Fling was very well attended and the sheer numbers made us realise
that we may have outgrown the venue with the succe55 of it. Two bands played
and the dance floor was full all night.
We a150 5UPPOrt lot5 of our local charities throughout the week by selling tickets
on our Portal and use as many as possible at our events either to sell their wares
or provide food to the visitors and all money raised goes back to the Charity
We also held Bowlin& Fishing and Golfing events throughout the week.
As part of our brief we also supported several local charities on the island by
monetary donations.
As 2026 is our 40th Anniversay we have lots of surprises up our sleeves and are
working hard to deliver these.
Main Objertives for next year
2026 will be our 40th Anniversary and we are pulling out all the stops to make this
the most memorable festival in our history, we are swapping things around so we
can hold a Fèis Dinner and hope to put on an outdoor event to rtval that of the
major festivals, albeit on a smaller scale.
Role of Volunteers
All the Trustees and Management Committee are volunteer5, who fulfil this role to ensure
that the organisation is well governed and meets the requirements of the constitution.
ThroughoLrt the week of the festival at each of the events there are volunteers who
tske on various roles induding the setting up of halls. workingthe bars and provide
catering.

Hnandal knew
The Charity had a defith of £48838 in the finanoal year(IL9J5.56 &JrpSu5 20Z3n41
Total Fund5 atthe erM4 Lrfthe yoaf £122.659.n12023n024 £123.141.17)
The principal lundin8 source of the charityccffies fvorr¢ ruThnir¥e¥ents. Ho*trrdonationsare a150
reCe￿d from local distli len.es and some thl orEan15at￿
Total unrestrirted funds atthe end of the yeaf were£122￿9.72{£12J.141.l? 20231241 Otthis
£32.274.E4) 15 held a5 deslgnated fvnds to ensu￿ that essential e¥penditure is met in the event
of a fvnding crisi5. AJI fvnds are hekl to ensurethe or8antsati(wi c¢Jntinue5 to meet Its charitable
aims and objettives.
The trnslees have (￿tsidered the rnostapprwate ￿ltyfOr in¥Ystin¥fund5 and have fwrrfl
that short tt7mediwn term In¥EMm￿ offunds shtyjld bE hdd in currentand deposfjiar£our￿.
Respon*Wrt•esoftheTnthe5
The thèrrfs trusteesare responsbi le for the preparation of the accounts in accordance with the terrns of
the Charities and Trustees Investmentlkotlandl Act 21))5. The ChartyTrnstees (onsiderthat the audlt
requlrerneftt of settion I￿11(￿} ofthe Act￿nts Regulations doe5 not
On behaff oftheTru5tee5

Independent Exarniner's Report
The charity's trustees are responsible for the preparation of the accounts in a¢¢ordance
with the terms of the charities and Trustees Investment IScotland)2005 Art and the
Charities Account Iscotlandl Regulations 2006. The Charity trustees consider that the audi.
requirements of Regulattion 1011}Idl of the Accounts Regulations does not apply. It Is my
responsibility to examine the accounts as required under Section 44llllcl of the Act and
to state whether any particular matters have come to rny attention.
My examination is carried out in accordance with Regulation 11 of the Charities Accounts
(Scotland) Regulations 2006. An examination includes 3 review of the account5ng records
kept by the charity and a comparison of the accounts presented with those records. It also
includes consideration of any unusual items or disclosures in the accounts and seeks
explanations from the trustees concerning such matter5. The procedures undertaken do
not provide all the evidence that would be required in an audit and. consequently. I do nol
express an audit opinion on the accounts.
In the course of my examination. no matter has come to my attention
l. which gives me reasonable cause to believe that in any material respert the
requirements= to keep accounting records in accordance with section 44llllal
of the 2005 Act and Regulation 4 of the 2LX16 Accounts Regulations have not
been met
or
2. to which. in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Signed
IJ I, b]&i-J(za LLÉCA￿s) OIPLP
Name
AEIL 1141 K)
&fk- MKY a(rg
Oate
Address
J AMIiSèts] sTri coi
&61￿￿{}10, LLC d IsL8y R4E WIL

Totsl Fw
Opening Cash and 8ank BaL4n
&Jrplu5lDefiiitfryy2
123.141.17
IIL585.61
11,9)S.56
-350 £myron prevlous retum
123J4LI?
Syakne
Catherine MadasKarL Tre35ufEr
Ckn beha￿oftheTr1¥lees

Islay Festival Association - Report of the Trustees and Financial Statements
For year ended 31st AugLESt 2025
Notes to the Accounts
For the year ended 31st Au8USt 2025
2025
2024
Nature and Purpose of Funds
General Funds
Restricted Funds
Designated Funds
90.378.19
91.264.58
32,274.60
31,876.59
IZ2,652.79
123,141.17
Trustee5 Renumeration
No renumeration was paid to Charity Trustees or connected persons during the year {2024 nil)
Trustees Expenses
No Trustees were paid expenses during the year12024 nil)
Transartions wfth Trustees and Connerted per￿n5
No Trustees were relmbursed for purchases made on behalf of the organisation12024 nil)

Islay Festlval Assoclation Report of the Trustee5 and flnanclal Statements
For year ended 31st August 2025
Analysls of Recelpts and Payments
For year ended 31st August 2025
Z025
2024
Unrestirted
Funds
Restricted Total
Funds
Funds
T¢)tsl
Funds
Recelpts
Donation5
General Donations
Distillery Donations
2110
10.750.TrJ
12,860.00
2110
150
10.750.00 17,000.00
12,860.00 17,150.00
Recelpts for Fundraisin8 Activitles
Competition Sales
Other
12,014.26
12.014.26 11,971.89
12.014.26
12.014.26 11,971.89
Investment Income
Bank Interest
398.01
398.01
398.01
398.01
458.6
458.6
Re￿ipts for Charitable Arttvities
Events
Refunds
Other Income
60,385.40
87
Iicw)
61.572.40
60,385.40 60,625.16
87
177
li￿)
487
61,572.40 61.289.16
86W.67
86,844.67 90869.65
io

151ay Festival Association Report of Trustees and Flnandal Ststements
For the year ended 31st August 2025
2025
2024
Unrestricted
Funds
Restricted Totsl
Funds
Funds
Total
Funds
Payments
Donations Paid Out
Cancer Support Islay
The Beatson
Bowmore Primary School
Keills Primary School
Port Charlotte Primary School
Port Ellen Primary School
Small Isles Primary School Jura
Sldekick Charity
Bowmore Community A550ciation
Cyber Cafe
151ay Youth Wind Band
Arthery Club
Angling Club
2493.21
2493.21
250
250
250
250
250
250
250
250
250
250
250
250
750
225
250
250
300
325.19
3993.21
3993.21
2,31)0.19
Expenses from Fundraisin8 Activtties
rickets for other Events
Mystery Bus Tour
Equipment Hire
8,950.70
1414.04
1920
IZ,284.74
Payments directly relating to Charrtable Activitie5
Advertisin￿PrOgrarnrne of Events
Catering
Event Bar and Food Purchase5
Float/Petty Cash
Artistes Fees
Hall Rent
Hospitality
Insurance & Licences
Bank Charges
Salary & Mileage- Secretary
Stage Hire
Transport
Travel and Accommodation
Security
Compuier 3nd Website
0 8,950.70
1414.04
1920
0 12,284.74
14,000.00
1440
1870
17,310.00
346.46
385.4
680.03
4069.58
1670
16211
1154.7
740.23
453
5707.51
1325
18810.6
1173
758.9
493
119.22
2580
5707.51
1325
18810.6
1173
758.9
493
119.22
2580
122.62
2510.02
27Th)
24308.4
9867
6.69
27(M)
0 24308.4
9867
6.69
35(J)
11738.25
4568
265.6
li

Islay Festival A550ciation Report of Trustees and Financlal Statements
For year ended 315t Augiist 2025
21)25
2024
Unrestrlrted
Funds
Restrlrted Totsl
Fund5
Funds
Total
Funds
Hire of Container
Feis Ile Tartan
Offi¢e/Admin Expenses
Sundry
1920
1920
1760
7375
839.41
996.94
99.91 1153_53
0 71.055.10 59.353.90
839.41
99.91
7L055.10
Governance
Accountanr
Tota15
87.333.05
0 87.333.05 78,964.Q9
12