Charity Registration No. SC016510
Mallaig Heritage Centre
A Scottish Charitable Incorporated Organisation Incorporated 10 May 2022
Directors’ Report and Unaudited Financial Statements
For the year ended 31 March 2025
Directors:
Secretary Charity Registration Number: SC 016510 Registered Office Station Road Mallaig PH41 4PY Independent Examiner:
Bankers
Bank of Scotland Main Street, Mallaig PH41 4PZ
Mallaig Heritage Centre Directors, Report For the Year Ended 31 March 2025 The tnteeS are pleased to present their annual directo, report together with the financial statements of the charity for the year ending 31 March 2025. The accouuts have been PTepaTed ill accordallce with the clwity's Constitutioll and the Statement of Reconllnended Practice "Charities SORP (FRS 102)", effective l Jalluary 2019. Structure, Government and Management The charity is a Scottish c11t2bIe IncofjK)rated organisatio incoryorated as such on 10 May 2022. Prioi to that date it was a private limited compally registeied in Scotland. The addtess of the registered office is Statioll Road Mallaig. PH414PY. It is also a public benefit entity. None of the directors has any fmancial interest in the company. Directors are appointed under the tern]s of the Constitution adopted on 4 December 202 l. There Jnust be a of four alld a maximiun of llille directors al ally Olle time. Ill accordance with OSCR recoll]melldatiOllS the clwity is awa of the i"equiiemellt lo formally train llew directors lli prepaiatloll for their role as charity trustees. The directors have assessed the inajor risks to which the chlty is exposed and are satisfied that systeins are in place to mitigate exposure to the major risks. Objectives and Activities The pruicipal activity of Ihe charity is that of the provision of a Museum and Archive for West Lochaber. Achievements and Perforniance ThisJear has seen significant challge foi Mallaig Heritage Centre with the resigllatioi) ()1 as mlager after tliity years ill Post. The Trustees of Mallaig Herilage Celltre IliaDk. tor li Is s111iii fii;IAII Lolltributioll to the develOpent of Mallaig Heritage Centie. A new part-tllne Mallagei, was appoillled in Julle 2024. This year marks a pivotal point in the development of Mallaig Heritage Centre. As we reflect on our acliieveinents and look ahead. we recognise that change and lon8-terni investment is essential for the contuiiied sustaillability of our Celltre and the coll]miwity we setve. We are committed to reconnecting wilh our con]munity. We are actively reaching out to residents, schools. and local groiips such as Mallaig. Morar and Arisaig Conllnunity Lunch Club. Mallai8 Village Hub. Mallaig Men's Shed. and oiw local Care Home, The MacKintosh Celltre. to ensure tliat Mallaig Heritage Centre is a vibrallt hub that reflects our Shed heritage. Through new partllersliips. expallded oiitseach, and colllmullity-led progranlming. we ate laying the foulldatiolls for a mole inclusive alld conllected future. Increasing our visitor numbers remains at the heart of our ]nission. We are enhancing our marketing and working to ijllprove the visitor experience to welcome Jnore people from near and far. By listening to feedback and Tesponding to the needs of our audiences, we aitu to ne every visit eorable aDd illeallingfid.
Mallaig Heritage Centre Directors' Report For the Year Ended 31 March 2025
The stewardship of our collections remains a cornerstone of our work. We are planning to invest in preservation, documentation, and interpretation to ensure that our heritage remains accessible and engaging for generations to come. Our collections tell the story of Mallaig and the wider area of West Lochaber, and we are dedicated to safeguarding the collection in our care.
We are also embarking on the development of both our permanent and temporary exhibition spaces. By reimagining how we present our stories, we will provide fresh perspectives and new opportunities for learning and engagement. These improvements, in time, will allow us to showcase a wider range of voices and experiences through our collection, enriching the cultural life of our community.
During the latter part of the 2024/2025 season, we refurbished our temporary exhibition space with professional guidance from Resipole Gallery. This renovation was done in preparation for our upcoming exhibition titled "The Mallaig Pier Drawing" by , which will be displayed in the 2025/2026 season. By showcasing work focused on the people of Mallaig, we aim to highlight areas of interest for the local community and encourage local visitors, alongside tourists, to the Centre.
A key part of our transformation is diversifying our income streams to enable positive change and secure long-term sustainability. We are exploring new funding opportunities and strengthening relationships with supporters and partners. By broadening our financial base, we can invest confidently in our staff, our space, and our activities, ensuring Mallaig Heritage Centre thrives for years to come.
All of these initiatives are driven by a desire to future-proof Mallaig Heritage Centre. We are building resilience, nurturing relationships, and ensuring that our organisation remains relevant and sustainable for years to come. Whilst we know it will take time and energy to develop we are guided by a strong commitment to our community and the legacy we are entrusted to preserve.
Total visitor admissions for the year
| 2024/25 | 2023/24 | 2022/23 | 2021/22 | 2020/21 | 2019/20 |
|---|---|---|---|---|---|
| 3,807 | 3,314 | 4,529 | 3,996 | 1,746 | 5,718 |
Visitor numbers and services
The Heritage Centre opened for the 2024 season on 1st April 2024 and remained open 7 days a week until Thursday 31 October. Whilst we are aware our visitor numbers have yet to reach pre-Covid numbers, we are heartened by an increase of 13% in the year with total visitor numbers of 3,807 compared to 3,314 in 2023/24.
Fiona MacKellaig continued to take responsibility for stocking the gift shop and achieved a further increase in income from the shop, with turnover rising by 9% to £14,600 (2023: £13,430, 2022: £8,460).
In April 2023, admission charges were increased from £2.50 to £3.00, with the concession rate increasing from £2.00 to £2.50. The previous increase was in April 2016. We have made no further increases to admission charges. The Heritage Centre has a policy of granting free admission to senior citizens and school pupils living in postal code areas PH37 to PH44. No charge is made for children aged under 16.
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Mallaig Heritage Centre Directors' Report For the Year Ended 31 March 2025
Mallaig Heritage Centre strives to work with other local organisations, schools and museums and continues to work to strengthen our relationships, both locally and with national organisations.
We have reconnected with Museums Heritage Highland (MHH), regularly attending monthly online Heritage Cafes and one-to-one advice and support from MHH team and attending the annual Highland Heritage Day, enabling staff the opportunity to connect with others in the area and share learning and development whilst understanding more of the challenges facing the heritage sector. Close links are maintained with other museums in the Highlands, particularly in the West Lochaber area, with our new Manager visiting West Highland Museum, Glenfinnan Railway Museum and linking with Land, Sea and Islands Centre, particularly Arisaig History Group on several occasions.
We welcomed 53 children from our local Mallaig Primary School, both nursery and primary school and supported learning on topics Transport in the Past and ‘Our Landscape’. We also connected with Mallaig High School cluster, paving the way for future collaborations and support. In November a representative of the Centre manned a bookstall selling our publications at the Mallaig Book Festival.
We collaborated with Museums Galleries Scotland (MGS) to access online support from their team regarding museum development, marketing, learning, and management. Additionally, we connected with the Association of Independent Museums (AIM) and successfully applied for the AIM Aspire Mentoring Programme. This programme provided our new manager with six one-on-one coaching sessions with museum professionals during her first six months in the role. We have maintained our membership with AIM and hope to utilise further support from AIM and MGS as we continue our development.
Collection
To reduce energy expenditures, we have lowered heating during the winter months, which has limited our ability to work on the collection and exhibition. However, with the new Manager in place and increased work during the winter, we now have more time to dedicate to the care of our collection and exhibition spaces. We have begun reorganising our storage areas, particularly the loft and external storage spaces, to enhance the capacity for collection storage.
Exhibition
Our permanent exhibition has remained unchanged. The temporary exhibition "My Class at 50" has concluded, allowing us to refresh the space in preparation for our upcoming 2025-2026 exhibition, "The Mallaig Pier Drawings."
Financial Review
For the year ended 31 March 2025 the charity recorded a deficit of £35,508 (2024 – deficit £664) . At 31 March 2025 the unrestricted fund amounted to £74,588 (2024 - £110,096) and the restricted funds totalled £1,731 (2024 - £1,731) .
Ordinary income increased by 6% (£1,854) over the previous year, due mostly to increases in income from Admissions and from Shop Sales Following on last year’s successful rise in shop sales, this year saw a further increase of 12% (£1,797), while income from Admissions increased by 7%. A total of £486 (2024: £641) was received as donations by visitors to the Centre and by members. A donation of £400 was received from Mallaig Bookshop.
During the financial year, the organisation experienced a substantial increase in expenditure, with spending rising by 110% compared to 2023-24. This expenditure aligns with the Mallaig Heritage Centre development plans, which have received approval from the trustees in consecutive board meetings. The increase was primarily driven by strategic investments and essential operational improvements, as well as significant rises in energy costs and business rates, which are detailed below:
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Mallaig Heritage Centre Directors' Report For the Year Ended 31 March 2025
1. Implementation of New IT System
A portion of the increased costs is attributed to the purchase and installation of a new IT system. This investment was made to improve operational efficiency, and support future growth.
2. Introduction of Point of Sale (POS) System
The adoption of a new POS system required both initial capital outlay and additional staff training. This upgrade streamlined sales processes, improved reporting and stock control and enhanced customer service but resulted in higher expenses for the year.
3. Maintenance and Repairs
The organisation experienced a notable rise in maintenance costs due to essential maintenance activities. These included the replacement of a fire door, internal and external painting, and various ongoing improvement projects. Mallaig Heritage Centre is dedicated to enhancing both its interior and exterior spaces, as evidenced by the improvements made to its garden area, including the enhancement of wildflower beds. These upgrades are crucial for ensuring a safe and attractive environment for both staff and customers.
4. Increased Staff Costs
There was a significant increase in expenditure on staff costs (110%) due to the decision made in November 2023 to employ a Manager to redevelop the exhibition and improve the marketing of the Centre. Our new manager brings extensive experience in charity management and development, aiding the organisation’s ongoing growth.
5. Exhibition costs
We refreshed the temporary exhibition space and purchased interpretive panels as part of the exhibition, along with ongoing improvements to the exhibition areas and publicity materials.
These investments and improvements have impacted annual expenditure but are expected to deliver longterm benefits through improved operations, a better working environment, and enhanced service delivery.
In 2025-26 the Highland Council contribution will remain at £6,273. The Council has not announced any plans to reduce the payment in the foreseeable future
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months’ expenditure. The directors consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The charity operates two reserves. The general reserve includes initial capital funding received for the purchase and setup of the Centre along with funds arising from past operating results. The restricted reserve comprises funds relating to amounts received for the purchase of fixed assets or for specific projects or for funding specific activities.
The trustees have no concerns about the ability of the charity to continue as a going concern.
On behalf of the board of directors
22 December 2025
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Mallaig Heritage Centre Independent Examiner's Report On the Accounts of Mallaig Heritage Centre
I report on the accounts of Mallaig Heritage Centre charity number SC016510 for the year ended 31 March 2025, which are set out on pages 6 to 11.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting 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 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention
-
which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
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28 December 2025
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Mallaig Heritage Centre Receipts and Payments Year ending 31 March 2025
| Cash funds Note Cash and bank balances at start of year Surplus / (deficit) shown on receipts and payments account Cash and bank balances at end of year Investments The Organisation does not hold any investments Other assets Stock Land & Buildings 3 Heritage Assets 4 Liabilities Staff wages etc Stock Electricity Contingent Liabilities National Fund for Acquisitions 9 |
Unrestricted Funds 2025 110,096 (35,508) 74,588 |
Restricted Funds 2025 1,731 0 1,731 Total Total Total |
Total 2025 111,827 (35,508) 76,319 Cost 10,782 168,319 8,279 187,380 Amount due 0 0 200 200 Amount due 2,665 2,665 |
Total 2024 112,491 (664) |
|---|---|---|---|---|
| 111,827 | ||||
| 2024 10,038 168,319 8,279 |
||||
| 186,636 | ||||
| 2024 1,019 671 282 |
||||
| 1,972 | ||||
| 2024 2,665 |
||||
| 2,665 |
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Mallaig Heritage Centre Receipts and Payments Year ending 31 March 2025
| Note Unrestricted Funds 2025 Receipts Donations 1 941 Grants 6,272 Receipts from fundraising activities 0 Gross trading receipts 25,952 Income from investments 1,201 A1 Subtotal 34,366 Receipts from asset & investment sales Proceeds from sale of fixed assets 0 Proceeds from sale of investments 0 A2 Subtotal 0 Total Receipts 34,366 Payments 2 Expenses for fundraising activities 0 Gross trading payments 13,166 Payments relating directly to charitable activities 56,551 Governance costs 157 A3 Subtotal 69,874 Payments relating to asset and investment movements Purchases of fixed assets 0 Purchase of investments 0 A4 Subtotal 0 Total Receipts 69,874 Net receipts /(payments) (35,508) Transfers to / (from) funds 0 Surplus / (Deficit) for year (35,508) |
Restricted Funds 2025 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 |
Total 2025 941 6,272 0 25,952 1,201 34,366 0 0 0 34,366 0 13,166 56,551 157 69,874 0 0 0 69,874 (35,508) 0 (35,508) |
Total 2024 2,041 6,272 0 23,004 1,195 |
|---|---|---|---|
| 32,512 | |||
| 0 0 |
|||
| 0 | |||
| 32,512 | |||
| 0 9,589 23,482 105 |
|||
| 33,176 | |||
| 0 0 |
|||
| 0 | |||
| 33,176 | |||
| (664) | |||
| 0 | |||
| (664) |
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Mallaig Heritage Centre Notes to the Accounts For the year ended 31 March 2025
1. Analysis of receipts
| Donations Donation box Membership fees Mallaig Bookshop Jon Schueler Foundation Grants Highland Council Service Payment Gross Trading Receipts Online sales Shop sales Museum admissions Photocopying, etc Total trading receipts Income from investments Bank interest |
Unrestricted Funds 2025 486 55 400 0 941 6,272 6,272 312 16,397 9,238 5 25,952 1,201 1,201 |
Restricted Funds 2025 0 0 0 0 |
Total 2025 486 55 400 0 0 941 6,272 6,272 312 16,397 9,238 5 25,952 1,201 1,201 |
2024 596 45 400 1,000 0 |
|---|---|---|---|---|
| 2,041 | ||||
| 6,272 | ||||
| 6,272 | ||||
| 172 14,600 8,191 41 |
||||
| 23,004 | ||||
| 1,195 | ||||
| 1,195 |
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Mallaig Heritage Centre Notes to the Accounts For the year ended 31 March 2025
2. Analysis of payments
| Gross Trading Payments Expenditure on stock for resale Postage costs Payments relating directly to charitable activities Museum maintenance & running costs: Staff costs Insurance Business rates Light & heat Building maintenance Grounds upkeep Equipment and fittings IT Equipment & Services Exhibition and Archive Support costs: Telephone & Internet Advertising Postage & stationery Financial charges Professional fees Subscriptions Miscellaneous Total charitable expenditure Governance Costs Independent Examiner’s Fee Total expenditure |
Unrestricted Funds 2025 13,120 46 13,166 32,920 1,263 1,200 4,290 4,359 857 889 3,519 3,189 52,486 1,021 404 30 288 825 292 1,205 4,065 56,551 157 157 69,874 |
Restricted Funds 2025 0 0 0 0 0 0 |
Total 2025 13,120 46 13,166 32,920 1,263 1,200 4,290 4,359 857 889 3,519 3,189 52,486 1,021 404 30 288 825 292 1,205 4,065 56,551 157 157 69,874 |
2024 9,505 84 |
|---|---|---|---|---|
| 9,589 | ||||
| 15,632 1,094 600 2,021 516 1,239 52 96 272 |
||||
| 21,426 | ||||
| 511 572 153 258 0 171 295 |
||||
| 2,056 | ||||
| 23,482 | ||||
| 105 | ||||
| 105 | ||||
| 33,176 |
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Mallaig Heritage Centre Notes to the Accounts For the year ended 31 March 2025
3 Land and Buildings
The Organisation owns the freehold of the Mallaig Heritage Centre building and grounds beside Mallaig railway station. The value stated is the cost of building the museum in 1994.
4 Heritage Assets
Heritage Assets are items in the Museum Collection acquired since 1 April 2010 with a purchase price or valuation of £100 or more. The most valuable items in the collection include three paintings by the artist John Schueler, as well as the Cameron Highlanders Dress Dirk, valued at £2,444, and the Lyons Medals, valued at £2,900. Both the Dirk and the Medals were acquired with funding from the National Museums of Scotland Acquisition Fund.
| Balance at 1 April 2024 Additions Balance at 31 March 2025 |
8,279 0 8,279 |
|---|---|
Summary analysis of heritage asset transactions:
No significant transactions relating to heritage assets have taken place since 2017.
Historically, acquisitions of heritage assets held as part of the museum collections have not been capitalised. Additions recognised above represent heritage assets valued at over £100 and acquired since 1 April 2010. Due to the lack of reliable historic cost information and, due to the nature of the assets, the difficulties associated with establishing a valuation for the existing collection, these assets continue to be excluded. A description of the assets not capitalised is given below.
Mallaig Heritage Centre has over 4000 items in its collection relating to local history and West Lochaber in general. About 85% of the collection consists of photographs, documents and digital images which vary enormously in importance and quality. It also includes some models of fishing boats and railway locomotives, a small number of oil and watercolour paintings and one sculpture. Most of the remaining items are relatively common household items and objects relating to work and industry, especially fishing.
5 Unrestricted funds
All unrestricted funds are held by the charity in a single General Fund:
| General Fund | Movement in funds Balance at Incoming Transferred Resources 1 Apr 2024 Resources to Other Funds expended £ £ £ 110,096 34,366 0 (69,874) 110,096 34,366 0 (69,874) |
Balance at 31 Mar 2025 £ 74,588 |
|---|---|---|
74,588 |
6 Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
| Acquisition Fund Oral History Project Fund |
Movement in funds Balance at Incoming Transferred Resources 1 Apr 2024 Resources to General Fund expended £ £ £ 2,665 0 0 0 1,731 0 0 0 4,396 0 0 0 |
Balance at 31 Mar 2025 £ 2,665 1,731 |
|---|---|---|
| 4,396 |
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Mallaig Heritage Centre Notes to the Accounts For the year ended 31 March 2025
The Acquisition Fund comprises grants from the National Fund for Acquisitions towards the purchase costs of the Caldwell Dirk in 2014 and the Lyons Medals in 2016. The fund has been fully spent and the balance relates to the net restricted fund value of the related heritage assets.
The Oral History Project Fund was raised from applications to several local organisations and to the Heritage Lottery Fund in order to finance a two-year project which began in March 2008 to record oral history relating to the Mallaig fishing industry and produce a book and DVD from the results. The outstanding balance has been retained for future expenditure on oral history activities.
7 Directors
None of the directors (or any persons connected with them) received any remuneration during the year. No trustee was reimbursed expenses during the year. (2024 – no trustee received any reimbursement)
Goods for resale to the value of £632 were purchased from director Alexander Mathieson (2024: £868) .
8 Employees
During this financial year the Museum had one part-time manager and four part-time seasonal employees. Expenditure on staff was as follows:
Expenditure on staff was as follows: |
||
|---|---|---|
| Wages Employer’s pension contribution National Insurance |
2025 £ 32,453 467 0 32,920 |
2024 £ 15,548 84 0 |
| 15,632 |
9 Contingent Liabilities
There is a contingent liability to repay the relevant sums from the Acquisition Fund if the related heritage assets should be disposed of (see Note 7).
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Mallaig Heritage Centre Notes to the Accounts For the year ended 31 March 2025
1047 0.07
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