R•port of the Trwt¢•• attd FIn•nd SIAt•m•nts for th* Y•ar End•d 30 Novomber 2025 Maw) Judd Gordon Ltd 26 L¢wii Stre•t ofknvts HS12
CoDtents ofthe FlJmelAI StsteDwIts for th¢ Yur Ended 30 November 2025 Report of the Tru8t Sts¢emeDt of Trnthe81 RelMIblUd IndependeDt Examlner'i R¢port Ststernent Df Flttfindal Aedvld BlDce She•¢ NO to the FID•n¢W Statements 7 to 13 Detalled S(al¢meD¢ of Aetlvlll 14
Report of tke Thi¥te for the YeAr Endod 30 November 2025 The tswtees present their r¢port with the financial ststemthts of the C}lty foT the year eDded 30 November 2025. tru8t¢es have adopted the pn)visions of Accounkng JDd Ryrtittg by Cbariti&%.. StsteTlleDt of Recomm¢nded Practice applicable to charities prepNTitig ¢heir accounts in acci)rd with the FirAllcial Report StandaTd applicable in the UK alld Republi¢ of Ireland (FRS 102) (effe¢tive l January 2019). Objectlvej 4Dd Sin l. To promot¢ #n ¥¢tiYe illtet in th¢ hisiory, heritage and¢ulture of South UisL 2. To ¢ollrt identify 40d preserve dOCull 8ud 8rtefocts. 3. To organise #nd arrange exhibiti(ms. displaysp lectwes and other ¢v¢nts relAting to the wwkof the charity. l. Supervision of exhibition and Ylllowing WAY4$ to the general publi¢. 2. Org8nisation of evening ceilidh& 3. Lusin8 of cafe and crnft shop facilities. 4. Operating museum shop. ACHIEVEMEIYTS AND PERFORMANCE Charltsble #¢tlvill¢s Telating to the history of th¢ Iwiity. The ¢baTity also l¢wd the cafeteria area ¢0 a locol illdivithl who provided light meals for visitors throughLMtt th¢ busy tourist Se071. The ¢h8rity also leasAI a pirt of the complex to the "Uist Craft Producers" which ty use as a tetail slwp for Bijods and craft8 produ¢ed in Uist. The charity has seen a rise in visityr umbers yearon year. FINANCIAL REVIEW Rcscrvu pollcy U3 Ea¢hdraidh Uibhtst aTr4s is now a well established entity 8Th1 been prudently managed by & swxusion of trustee5 since conJmfflemenL This has facilitated stron8 reseryes and SUTpluses carried forwar<L The mus¢um is by volunt¢ws. whi¢h furtherenhances the reported swplvses. SrRUuRE. GOVERNANCE AND MANAGEMENr G•vernlDg documellt The Chatity is Wntrolled by its governing do( 4 deed of trustand constitpJt¢S 40 wiinwted chty. Refrnitinent and appolntment Df llew trM8te¢8 Thte£S are recruitcd from the South Uist atea from persons expressing an interest in tbe of the ¢h8rity and rnay Iwve plolY al as volwth¢rn with the supervision attd administratTI)n of the Charity. Rlsk mallEement The trustees have a duty to idemify and review the Tisks to whi¢h the ¢iwity is eXd and to ensuTe #ppmpri eontrols ete in place to provide re)ll1¢ sUrance against fraud and error. The Inlet9 hav¢ r¢qu¢sted professional advice with regtrd to all asp#ts of the mu8eum'$ activitie5. A Tota sys*m of voluttteers is in place lo ensure th3t th¢ ts thluately staffed and managed on 4 daily ba8is through0 the summtr se¥on. In order to minimise the amouDt of cash held on th¢ the is inclA8 its use of ¢ard macbines whi¢h 18 in¢reasittgly important at atime when baDkopeDin8 times are being r¢duwl. REFERENCE AND ADMtNISTRATIVE DETAILS Reter Charlty number SC016426 Prlndp81 •ddr¢ 284 D4liburgh Lochboisdale South Uis¢ HS8 SSS
URRAS EACHDRAIDH UIBHIST A4$ Reptsrt of the Truite•• ror th• Yw 30 November 2025 Nellie FIADagaD S Jobn Macmillan Kate MAcdooa AD8YS Afylrew Macmill•n 1.126) lod¢pend¢nt Ex•Dthr A Cumming CA MaDn )Id Gordon L lik of Lewi• HSI 2JF Approved by OTderof the bo•rd of tru¢J on 22 Mvcb 2026 MKI li8 its be11T by:
4pplicabl¢ law and United Kingdom Aunting strs Iunited Kingkn GerKrnlly Ac<¢pkd PT¥%tic4) IludI8 FinaDci81 Rting StaDdwd 102 Tr FiDaD¢1 Rey>rting Sthndud •ppliubk in the UK aDd Rryublic of Ireland.. Clwity requires the to prepare financial statements for each finAncial year. Under that hw, the truthel hav¢ electrd to prepare the fu111 stat•meD¢s in with UnSt¢d KiD8dom G¢n¢rally Aecwd AKounti118 Practl (United Kin8dom Stsndud• plICAble IAW). it view of the stht¢ of of the dwity ADd of the iDCOrriW Ind •ppliutis)o of Tt40urcw incl the lect suitable accowitin8 policie4 and tTrKn apply them CA)¥#¢ntIy. obrve the nthods and prineipka in the CFthrities SORP; mak¢ judg¢m¢nls at)d atirn&tes thit u¢ reawn&ble and pnthL . PTepaTe the fiDthciAI 8th10menlB oll the soi4 CODceTn bos18 ulllem It li IMppToprlate th¢ clwrity will continue in busine88, The rewnsible for F(oper •LWUlltiD8 rworth whlch d110 with reayothlo iccurtcy it kny tlme th¢ posi11 of th¢ ¢b•Tity •nd w ¢ttthl¢ th¢m w ¢0gure t th¢ fin•nci41 st•t¢m¢nty eonwly with the Ch•Titio Ind Investment Art 2005 •tyJ The Chitlu A¢¢ounts (S¢oU•rtd) R¢gu18tioM 26 lu •Mth1). P48e 3
IndepeDdeDt Eiawlner19 Report to the Trte of Urr•8 E•¢bdrgldh Ulbbtst A'D• and Investm1 (Scotland) Act 21J05 ond the Cbarities Aco)unts (S¢od•r¥l) RetioN 21M)6 (u e). Th¢ chtiritys ttustees con8ider th•1 the audit requir¢m¢J)¢ of Regulation 10(I)(•) to (¢) of the Accoty Re8u]attoDs does n apply. 11 is my tesponsibility ¢xamitie the a¢coull¢8 as required tsder Section 44(IX¢) of the A¢1 and to slate wlKth¢r l•r matters h•v¢ e4m¢ to my 411Mtion. preseTrbJ with thoK record& It al includa ¢orniderntion of •ny ittms or di10$U8 in th¢ a¢¢oury •nd the evidence that would be required in oudi4 and consequeDtiy I do not express an oudit opiaion on th• view 8iv¢n by (l) Twhi¢h m• rooxubk beliovtiiw ID Y rw the requiyrnts to k¢•p o¢¢oundn8 records in a¢4oTdon¢e with Section 44(IM•) of the 23 Act Re8ukntioti 4 of the 2(lJ6 A¢¢owits Reguknti¢)N' and to prepu¢ Accounts which with th¢ •ccwntm8 •nd to wly with Re8ulAtion 8 of the 2006 A¢¢owits Re8ulatio ve IMrtbe rne¢ or (2) to 1¢14 in my opinioN tentio0 th)uld be drnwn In to enthlt • of the b¢ A Cumming CA The ¢11¢ of Clwleftd A¢coutttthts ofscotlAnd 26 L¢Ms Strcet Stornoway 18leof L¢wi• HSI 2JF 22 Matcb 2026
URRAS EACHDRAIDH UIBHIST A'DEAS St•¢¢m•Dt of FIDtttknl Aellvld f•r ¢kn Y•Nr Ended 30 N•vernb•r 2025 30.1125 30.1124 Totsl INCOME AND ENDOWMENI3 FROM Donion8 and le81 4.688 4,688 3,938 69.195 IJ09 69,195 IJ09 67,435 Trfll 73.192 75.IY2 73.107 XPENDITURE ON Cb•rlt•ble thll# Charitsbk 40J03 15.914 40J03 33241 42J21 31947 17J27 T•)tsl 56217 17J27 73J44 75268 NET INCOMEI(EXPENDtTURI) 18,975 (17,327) 161) RECONCILIATION OF FiINDS 791.871 729.577 lJ21.418 I 23,009 TOTAL FUNDS CARRIED FORWARD 810,846 712250 1.523,096 lJ21,448
Ban¢# Shert 30 NoveJDber 2025 30.11.25 Totsl 30.11.24 Totsl Notes Tangible ¥55¢ts 551129 712249 1264J78 1295271 Stocks Debtors Cash atbank and in 5,695 889 253.984 5.695 889 253.984 5.848 223,138 26068 260568 228.986 CREDITORS AMOU falling duewithirt on¢ year 10 (1,851) (1,850) 809) NET CURREIYT ASSETS 258,717 258,718 226.177 810.846 711250 1.523.096 I21,448 NET ASSETS 810.846 711250 1.523,096 1.521.448 810.846 712250 791,1 729577 1,523,096 1.521.448 The thwti¢id StateDnts were approv&l by the Board of Thtstees aDd avthtirised for i$8u¢ on 22 March 2026 and were signed on its b¢half by: Ronald Jog¢pb MackiDDon. Tntstee Nellie Flana8aa- Tru6te¢ The notes form partof thex fiDRDcial ststements Page 6
ReFW)rtin8 StsrthTd wlicable in the UK Ryblic of IRIWMI IFRS 102) (effective l j8llU 2019y, fttinue u a gOill8 coiicern. life the likely ffsiththl vab* of the dwi1$ This jgeOtt afftets the rntss of cbuge f( Stalemt of ts probqbie that the incoTne will be teceived ard the allu1 can be Meas reliably. Twbines 5% dweeiation OD QIB¢
Notes to the FlnAn¢W Statements- eontlnued for the Y•&r Ended 30 November 2025 ACCOUNTING POLICIFS. ¢onthiued The charity 18 exempt from tsx on its clwitable activiti¢& Fwid gCUUDdDg Unrestricted fuDds cart be used in accordan¢ewith the chwitable objectivey at the di8cr&m of the truBtees. Restrithd fi]nth call only b¢ wed for particular re8triCted purposes within the objects of th¢ ¢knity. Restri10$ grise WIKD wified by the donor orwben aternised for pl¢urIeStsICd purpos. Furtber explati*ion of the nthre and pwpose of is I11 in the not¢8 to the fiDQDcial statements. Deb¢•rs aDd ereditors Trade and othcr debtors are r#ognised at the 3¢ttl¢ment aOUnt due after gDy trad¢ discount off¢{L Prepaents are valued at the amouth prepaid net of any tr4de discounts due. Creditors aDd provisions are r¢cogni8ed wbete the IM5 8 prwenl obligation resultttig from a p8St even( that will prob&bly r¢5uIt in the traDsfer of fund$ to a third party and the amount du¢ to Settle the obligation can be measured or estimated r¢liobly. Creditors and Fyovisions are DoMllY TglS¢d at their settl•nent amoutrt afttt gllowin8 for gny trAde discouDts due. HerhAg¢ As8ets The clwitys is hom¢ to a numkn of ¢AbibitiOn8 related to th¢ SI11, dome8tic and ¢ultural biw of South UISL It¢rns on (bsplay include ar¢lJaenlogical fin(ts and historic crofting equipment from th¢ surrowmling are& Under FBS102 8¢Ction 34, such items should be considered Heritage A&%ets and recogtiised on the balance sh¢d where a value Catt be placed on them. All items have be¢n donated ts the chrity and so have no cost attrilyjtable to them. The tsustees hov¢ not undertth a voluatioD of the lien Th¢ charity l]as itisuranee over of £137,585 in Telation io the mweum however this will iticlude the cost of display cases. s¢agiD8 equi[ent WKI ]i5tetixng posts and 48 Such a reliable ¢5tiu)Ate cannot be made of the individua) h¢rits8e assets, irvalue. DONATIONS AND LEGACtEs 30.I125 30.1124 4.688 4,688 3918 4.688 4.688 3.938 Grants receiv included in the abov4 are as follow8: 30.11.25 30.11.24 Comhairje Eile4n Siar Hi8blaDds & Islands Enterprise 1.688 3,916 4,688 3.918 Page 8
30.1125 30.1124 Totsl 6h614 614 1581 67.435 69.195 69.195 67.435 30.1125 30.1124 iJ09 1.734 ella 30November2(U4. 30 Novanber 2024. DOrtIonS and legacir8 3,938 3,938 67.435 67.435 ,734 73.107 73,107 Cb4rltsble aetlvltles Charithble 42321 15.620 42.321 32,947 17J27 Totsl 57.941 17J27 75268 15.166 (17J27) 12,161) RECONCILIATION OF FUNDS Totsl fjjnds brought forw8td 77Q705 7464 lJ23.f 791.871 729577 iJ21,448
URRAS EACHDRAIDH UIBlltST AEAs Notes to Ike FlttADdai Sts¢ements- ¢onOnued for the Ended 30 NovetDber 2025 TANGIBLE FIXED ASSETS TuTbines Fitting8 Equipment At l Dec¢mber2024 Additiolls 1,520.703 42575 2.600 2.350 891 1,566.769 2350 At 30 Novanber2025 I.520.3 41575 4950 1,569.119 DEPRECIATION At l December2024 Charge ftsrye•r 251.935 30,416 19,159 1129 271.498 33.243 520 178 At30 Nov•Db¢r 2025 282J51 21288 178 304.741 NET BOOK VALUE At 30 Noveth 2025 1238.352 21287 4.026 713 1264J78 At 30 November 2024 1.268,768 23.416 2.196 891 L295271 In 20LIS the cb#rity wgs Bifted 0.18 he¢t8res of land at Howmoye, Ide of South Uist as part of a le8a¢y. No work bas evulx¢n ewried ou¢ 00 the land and no forn1 valuatiODS hmve everbe¢D undertaken. 30.1125 30.1124 5,695 5,848 DEBTORS: AMOUN13 FALLING DUErn ONE YL4R 30.11.25 30.1124 VAT 889 Ith CREDITORS.. AMOUNTS FALLING DUE wmllN ONE YEAR 30.11.25 30.1124 820 VAT A¢¢rued exe$ 727 1.030 Page10 ¢ontinud..
iJRRAS EACItDRAIDH UIBHIST A'DEAS Notej to the Stxtements- tonthiued f•r the Yr Ended 311 Novembor 2025 11. MOVEMEIYT IN FUNDS Net 1.12.24 30.11.25 UDreslrl¢ted fllDdJ 241.261 550,610 33,918 (14.943) 275.179 535.667 DesiWed Building Fund 791,871 18.975 810,846 Re$tri¢led 729,577 (17.327) 712250 1.521.448 1.648 1,523.096 Net movement in fidI, included ID the ibove ue u follo. IncomiD8 Re8OUr¢ Movement expended Uttreitrleted fundi G¢n¢r41 fimd Desi8na*d Bulldin8 Fund 75,192 {41274) {14,943) 33,918 {14,9431 75.192 {56217) 18,975 R#¢rf¢t¢d funda ReBtricted (17,327) (17,327) 75,192 (73,544) 1,648 Comparadvu for movement ID Net movem¢nl in fund8 At 1.12.23 At 30.11.24 Unrntrlcted fundB Genernl fond Designated Building Fund 211,152 565.553 30.109 {14,943) 241261 550.610 776,705 15,166 791.871 Restrkted fand• Rutrict¢d 746904 {17?27) 729.577 TOTAL FUNDS iJ23.609 (2,161) 1,521.448
ii. 73.107 {41998) {14.943) 30.109 (14.943) 73.107 (57.941) 15.166 Restricted (17J27) {17J27) 73.107 (75268) (2.161} Ai At 30.11.25 211.152 565553 64,027 (29.886) 275.179 535.667 77Q705 34.141 810.846 Restrleted fwids 7464 (34.654) 712250 TOTAL FUNDS lJ23.( {513) 1,523,096 as follows.. 148299 (84272) (29.886) 64.027 (29,886) 148299 (114.158) 34,141 Restricted (34.654) (34.654) 148299 {148.812) (513) Pa8e 12
Pa8e 13
30.1125 30.1124 Dontltsns •Dd leg 4.688 3,918 4,688 3.938 Mu8¢um. rentals etc 6&614 81 66,614 1581 67,435 69.195 69.195 67.435 Deposit account irt¢reJl .734 75.192 75,192 73.107 Charlt•blt •¢dvid Book4 CD. Pog8rd• etc 11168 12.168 13,655 3,162 13,116 1.476 Light •nd h¢4t Tel¢pl 9.715 1261 934 9,715 934 240 198 8.913 1039 Adv¢rtisin8 Sundries 745 6514 1258 &913 2,039 38 345 13.f117 1129 178 Meali RAtes & WAtrr Wag¢8 And cleaning 345 30.934 2.129 178 250 30,818 1129 17327 DeprKi41ion. tU1n¢ 54. 17J27 72292 73,687 Support ¢0 1252 1252 1,181 400 Profcssional fees 1252 1252 1.581 56217 17J27 73Y4 75268 18975 (17J27) 1.648 (1161) Pa8e 14