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 Rel￿MIblUd
IndependeDt Examlner'i R¢port
Ststernent Df Flttfindal Aedvld
B*l*Dce 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 illte￿t 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 illdivith￿l who provided light
meals for visitors throughLMtt th¢ busy tourist Se￿071. 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
U￿3 Ea¢hdraidh Uibhtst aTr4s is now a well established entity 8Th1 been prudently managed by & swxusion of
trustee5 since conJmffl￿emenL This has facilitated stron8 reseryes and SUTpluses carried forwar<L
The mus¢um is by volunt¢ws. whi¢h furtherenhances the reported swplvses.
SrRU￿uRE. 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
Th￿te£S are recruitcd from the South Uist atea from persons expressing an interest in tbe of the ¢h8rity and rnay
Iwve p￿lo￿lY al*￿ as volwth¢rn with the supervision attd administratTI)n of the Charity.
Rlsk mall*Eement
The trustees have a duty to idemify and review the Tisks to whi¢h the ¢iwity is eX￿*d and to ensuTe #ppmpri*
eontrols ete in place to provide re￿)ll￿1¢ ￿sUrance against fraud and error.
The In￿let9 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 inclA￿8 its use of ¢ard
macbines whi¢h 18 in¢reasittgly important at atime when baDkopeDin8 times are being r¢duwl.
REFERENCE AND ADMtNISTRATIVE DETAILS
Re￿ter￿ Charlty number
SC016426
Prlndp81 •ddr¢
284 D4liburgh
Lochboisdale
South Uis¢
HS8 SSS

URRAS EACHDRAIDH UIBHIST A￿￿4$
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•Dth*r
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 be1￿1T by:

4pplicabl¢ law and United Kingdom A￿unting st￿￿r￿s Iunited Kingkn GerKrnlly Ac<¢pkd PT¥%tic4)
I￿ludI￿8 FinaDci81 R￿￿ting 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 fu￿￿111 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.
ob*rve 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 d1￿10￿ 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 Ch*itlu A¢¢ounts (S¢oU•rtd) R¢gu18tioM 2￿6 lu •Mth1￿).
P48e 3

IndepeDdeDt Eiawlner19 Report to the T￿rte￿ of
Urr•8 E•¢bdrgldh Ulbbtst A'D•
and Investm￿1 (Scotland) Act 21J05 ond the Cbarities Aco)unts (S¢od•r¥l) Re￿￿tioN 21M)6 (u ￿￿e￿￿). Th¢
chtiritys ttustees con8ider th•1 the audit requir¢m¢J)¢ of Regulation 10(I)(•) to (¢) of the Acco￿ty 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 di￿10$U￿8 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 2￿3 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 ￿¢1￿1¢ 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 FID*tttknl Aellvld
f•r ¢kn Y•Nr Ended 30 N•vernb•r 2025
30.1125
30.1124
Totsl
INCOME AND ENDOWMENI3 FROM
Don*ion8 and le8￿1
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

B￿an¢# 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
260￿68
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
I￿21,448
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 StateD￿nts 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 j￿geO￿tt afftets the rntss of cbuge f(
Stalemt of
ts probqbie that the incoTne will be teceived ard the all￿u￿1 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. Restri￿10￿$
grise WIKD wified by the donor orwben aternised for p￿l¢u￿rIeStsIC￿d purpos￿.
Furtber explati*ion of the nthre and pwpose of is I￿1￿￿1 in the not¢8 to the fiDQDcial statements.
Deb¢•rs aDd ereditors
Trade and othcr debtors are r#ognised at the 3¢ttl¢ment a￿OUnt due after gDy trad¢ discount off￿¢{L
Prepa￿ents 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 DoM￿llY T￿g￿lS¢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¢ SI￿1￿1, 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.
DOr￿tIonS 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
746￿4
lJ23.f
791.871
729577
iJ21,448

URRAS EACHDRAIDH UIBlltST A￿EAs
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 forn￿1 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 ex￿e$
727
1.030
Page10
¢ontinud..

iJRRAS EACItDRAIDH UIBHIST A'DEAS
Notej to the Stxtements- tonthiued
f•r the Y￿r 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 fi￿dI, 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
746￿4
(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
Don*tltsns •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. Pog*8rd• 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. tU￿1n¢￿
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