REGisfERED COMPANY NUMBER: SC23430S (Scotl*nd) REGISTERED CHARrrY NUMBER: SCI8004 Reportof the Tru￿¢¢$ and ei*1 Statemeots Ike Ye*r Emded 31 Oet•ber 2•25 COMUMY EACHDRAIDH NIS Mawl Judd IAd Stornoway l$le ofLcwis HSI 2JF COMiIThN EACHDK41DH NJS CoNt¢nts ofthe Ststemtzts r tb¢ 31 Octsber 21125 Report of thtTrwt¢ts Ststement •f FID**d*l Atthltits B*l*Dct SIKrt Notej to tht Fl••lld￿ St•lem￿ts Det¥ile41 Ststtrneit of F￿nci•l Aeliiikn 18 to 19 COMUNN EACHDRAIDH NIS R¢port ofthe Trwie for the Yur EDded 31 O¢t•ber 2025 The uusiees who are also di￿1¢¥$ of th¢ charity for thc of the COMPA￿¢$ Act 2￿6, pre5eni iheir with Ihe fthancial ststemeTrts of th¢ charity for thc ycat ended 31 Cktober 2025. The tr￿*t5 have adopted the provi$ions of A￿Oun11n8 a￿1 Rerrf)rling by CharitL"es: of Reto[￿ Pfa¢tice applicable to th8rili¢5 preparing their accounts in accordantt the Financial Eitportin8 St8ThJard applrcabk in thc UK Ryblic of Ireland (FRS 1021 (effertive l January 2019). OWECTIVES AND ACTivrrIF ObJe(tiw Aod aio l. The *fvarKcrncnt of citi7xn5hip and eommynity leammg ZTWJ developnKnt and in panicular the regthjuaiion aTrJ irnPToffient of the physical, gxial aThL ecorK)mir lrtfr8str￿kn of the arm I￿ludIng &%5i51irtg p￿P]¢ who are disadvantaged b￿a￿Se of %Jcial or ￿0T￿)MiC cirwil￿￿tt; 2. The ptomolion of local kn"tsge, cult￿re. and the Gaclic 1355guage through the provisron of a museum and arehivc and the creation of exhibilw)ns. events. ￿bliCan￿￿ facLlili¢s and oth¢T s¢rwices rel31ry110 the historical ojlture. natwal and geo￿aph￿al as￿ty of ihe area; to di4>lay &¥J publi¢ise thecoliedion for the publicbuKfi¢ 3. To brin¥ togcther. hol￿ adequaiety hrw Co[￿¥¢ aThl a Colle£iion of sp￿lMen$ being of lo￿1 hi$torieal, arti$ti¢ or s¢ientifi¢ import￿￿e. 4. To collec( colla* and ¥ecrKd hi4¢Yical. gert8logi¢•L ethnolo8K41. ordueoiogical. biological. geological, or other inforniation relevant to the area. 5. Thc dcvelopmcnt of educational and training 0￿￿￿jnIt1ts * all leveL$ providing a bctter WIdets￿AdlTr8 of culllwe, heritage. lll5tw. archJeolo8y •ThJ archil¢cnLTe of the area for tht benefit of1c￿l inha￿.￿nts and the genernl public: and 6. The development of a comnvjthity hub for S￿1￿1 f¥dities •r￿1 •cbvities wov￿1￿8 ¢n￿lo￿l￿ent 8nd volyrfeerin8 opporiunitie5. VIJI￿￿teen Tr contributiim of volunteerJ (irtluth8 dirttws m¢mkn and tt)th'viduals from the coll￿nUALry and Ihe wid¢r di&8p)ra} h&4 aftd wntinues ￿ be. of imffle￿ benefrt dAnty in building and maintaining the ¢oll¢th'on ￿¢￿ed iti thc museum. P•g¢ I COM11TrTr4 EACHDRAIDH NIS Report ofthe Trusttts for the Year Endtd 31 Ottober 2025 ACHIEVEMEKfs AND PERFORMANCE Cb*ritsbie a¢tivits Thc year up io the 31M of oc10b￿ 2025 was a difficuli year ID somc resp￿¢$ but as aJwaJ3 it was a busy year wilb lors hoppeThing. It was dilTKuli 8eryin8 fijnding and visiioi nmmbus wue iknn on years. This seems to have been a probl¢m ¢vNywh¢r¢. W¢ did Aill 5¢¢ visiiors from kn¢ aTrl away. its March we said 8oodbye to 'oa DDrsan' as the CALwn artefacts tetwned io the National Museum. The 'SeinD Splora￿"1' exhibition look its Ptxt and verywtll Tt£eivtd. The Dty Club rncl evcry ThuTsday and ts wc]l as having Iwth they have enjoyed a l￿de range of •Ctivitte$. Once agatn duruJ8 tti¢ wiThiw months from November w Mar¢h the Day Cfvb at Hom¢ d¢liv¢r¢d lU￿h al￿ activity shew6 to members of the community who could n4X in person. li was again iMW￿$1ble to have the Day Club al Home from April kn ¢knEtr as the plxc iw. During thB 5umrnw mLKth è rots of Vol￿1¢Cr5 the d15h wathcr as well &8 mannin8 the kn. During the SUMM￿ w¢ tried self.s¢rvi¢e in the ¢afé, bu¢ this proved Unpopu￿ with both ¢￿$t0￿e[S and so did not IoDg. SuBgesied 'entrance donation, Doiices were di4>layed and as a tesuit donations have in¢teased dratnaiLca]ly. The possilliliry of a 50150 club was explor&1 atyj this trAsnow sw*d. 'Cofaith & Capadai¢h' wok p]a¢e In ts ¢afé on WethKsty ti￿rni￿ After SCI￿11 club thok place on a Friday durin8 iem) lime. Young h15lor￿ rntl ttgulady io tht archi￿ [￿rn. ThE rEar 8alluy was busy all yetr with art exhibiriotLS of I kinds. During thc year ￿ had visits from peopk from G•lkxKs s¢￿10￿d and th¢ Naiional Mw%eum. Two s¢ud¢nts fmm Sabhal M(br Ostsig jouwd us fw a p￿¢￿¢￿1 aDd Moira Piazzoli PhD student Wa5 Wlth us WID for Sula￿8 week in April. One of the bi8hlights of thtye¥ for ts* w&s the lathes ev￿1￿8 dUft￿ ¢h* we¢k. Scottish C(MuJciI Arehives have chosen CEN foT * M￿th]Y featu￿ Yev in the life of a Communiry Ar¢hive'. Once again it was obvious the year CEN suffeTing lack of spacL As well L% the café having to lurn people away during busy luncb 1¢ had to close ￿ the publi¢ very oll¢n io a¢¢omm(Mtst¢ wivai¢ h￿tIons ¢8 fiJn¢ral luDch¢& an ¢ss¢ntial service for the local cornrnunity. Plans are bEill8 developed ￿ help ease this. through Éntrcducing a sliding 5CTEen in ¢afc 10 Se¢tiDn off pan of thr nKmL Pla￿ Jre also drnwll up io increAse the retsil space. The big succcss has been ow vchiclc. provKling means for th05c in thc community who would have difficulty atiendin8 evcDts •JMI appoiDtments eic. During the ytsr we wuued a vehick. and both now w¢ll used. As always, we mdebted ¢0 all our fund¢rs - UThas Oighreadml Ghaikn. Motabiliry FouThJalion". Bbrd na Gaidhlig; CunJhairl¢ EilrJn Siar. Princ¢'s Cow2ty5ide FWML Robert50ry T￿1￿. Hugh FT*Str Foundati￿. Outci Hebride5 Cotnmuniry Local Development F￿￿. cartha￿ NJS.. NHS capitsl fiujd.. Coastsj Comrnunities Fund.. National Lottery.. Loinmrritses Mentsl Heolth •tyJ Wellbethg Internal •Dd exiernal fKtors Th¢ chan.ty is thankfijl for the cgnttnuing wpwt of pthlic fiffith'ng agencies arKI is especially grdleful for thE assistance 8ivcD by UTrs OighTuchd Gbabllsa￿l. Comhwk nan Eikan Siar, Highland and Islands Enierprise. Bord na Gaidhiig, Scottish CM)VtrnmcM and otkn pwivatr Inws to &W51 in thc ongoing ddivcry of the aim5 and objectives of th¢ organtsation. FIP4ANCIAL REVIEW Printi￿1 futhdiDE Murtes Dthils of the ¢haTitYs pri￿1p41 fvndin8 soum are detyikd 2. 3. 4 and 5 w the financial sthtetnents. Pagc 2 COMUNN EACIIDRAIDH NIS R¢p?rt of the Trustees for the Year Ended 31 OttolJ¢T 2025 FINANCIAL REVIEW ReseThts poifjty The g¢ncral fitnd r¢pre5ew the unrestrtffla frorn pam qwdiing ffwlLs. li also TtPTesents the free reserves of the ¢haTity. The PTOj¢aS fjjnd repres￿ts wants received from Ojnding ageDcie5 in rc$prct of specified rcvenue and projttt Costs. The chan'rfs FYogJamme and ffiJndin8 hiaor*ally have rnadc it th"ffi¢ul¢ to ¢sfablth any surplus on gtttcral rcserve$. The board h&s examined the charity's wuirerntnts for Ye$￿Ve$ in light of th¢ main risks ro the Charity. l( Co￿ld¢[S thai thrte monih$ of th¢ budgcted armual exp#￿11￿¢ 51Jould be Jn urrc5mCted teserye5 which would ¢quhie to approximaiely £65.0￿ for the ¢uYr¢w year. The cutT¢llt kvel of unre5tTlc￿d reserves is in excess of thi$ During the year th¢ cknitys iFKoming reswces exceeded rt$oU￿ tC5uliing in ¢xpeThliThwe of £24J69 for ¢h¢ period (2024 - nel cXpendith￿t of £77.24D. This a decrca5c of £4522 Ln unresiri¢ted fi￿dS and a decrease of £19,846 in restricted ful￿. The Te5tricted fund rei*e$ mainly lo capital and reven￿ rtteivtd dvrinB the year in eonttedion with projccts ind the renovalioo of the charity's premi5ek FISTURE PLANS The ¢haritys m3in objective5 the f(thin8 yeu will be to rnainiail). PTesep4¢ *Jd add to its cDllectMJn and aTchive. and also to mainlaill ihe staTthTth fw its A£crcdiied UTMkr the Museu￿, Librarits ond ATchivcs Cowi¢il'$ Acu¢ditalion Sdleme. STRu￿uRE. GOVERNANCE AND MANAGEMENT CoverDln8 dotvment The ttust 15 a ch?ri1oble company limited by guarantee. illcortrt)rtt￿1 on 18 July 2002. ThE rompJny was E5tsbli5hed under a Memorondum of A55LKiation which tstsbj1s￿d the objects and p)weTs of th¢ charitable rompany and i5 gov¢rn¢d under its Arts"tles of Associ&tson. In the event of the compwny being wound up nwJ]&ers arc requiTrd io contrib￿¢ an omoum not exceeding £1. Rtmiltment *nd appolntrnent of irustees The direcwrs rif the company are •lso d￿riry tn¥*es fLYthc Exuposes of l•w. The elected diTe¢(ors ar¢ appointrd by the ordinary mcmbets #t the Annual Gtnerol Meeting ￿der thc tern￿ of thc Memorandum aad Articles of Asso¢iatyor¢. thc half of the elected d￿¢￿>T1 mwl rctirc by rotstion at cach Annual G¢Derdl Meetin& OrgADi5At19DxI Sirntl•re The boaTd consists of volunthry direct￿ who marw the affairs of the chan'ty th￿8h regular board rne¢tings and Iw Teviewed its internal openiional strycft￿ to a55i51 in the effective man88en*DI of the organis81ion. Th¢ board rnember5 are heavily involv*J in the day ￿ day operations of the charity. The ¢karity erDploys a Get)eral Mana8cr who assists in the impkmentalion of dttisions from the Ihjard Indu¢tlon And tr*Ming of new I￿ste - the respollsibiliiies of dircetors. . the org8nisaiional of the charity: - the finan¢ial position of the rb¥ity; and - the fijtu￿ plans and obj¢¢lives of the cknrity Wid¢r fte￿Ork Thc charity kn ¢S￿blished links with ithr wisalions and agencies to fosw ihe aims and objectives of the organisation. REFERENCE AND ADMINISTRATIVE DETAILS R¢gl$t¢red Comp*ny nutt)b¢r SQ34305 IS¢Nland) COMUNN EACHDRAIDH NIS Rtport octhe Tntyleos for the Year Ended JI (ktober 2025 Re*slered Cbartry Dumber SC181 Regtstered offiet CTOSS Scbool CTc6S N(wth Dc]I Islt of Lewi$ HS2 OSN Trustee4 R J Campbell M C Campb¢ll D J Campbell P Henderson J Mackay M M Macleod A M Macritchie M A MoryisoD Ir¢siwd 31.3 251 M M MorrisoTJ A Murray J M Macinrts (appointed 2S.3.2S) IDdtpeDdent EL7miller John E Moffat BA FCA mar￿ Judd GoTdon Ltd Charte￿d A¢countsnts 26 L¢wis Strtti Stomoway Isle of Lewis HS12JF This i¢port has b¢¢n prepared in accordanct with thc spccial provisions of Part 15 of the Companies Act 21A16 r¢lathn8 to small cornpaues. A￿0Ved by ordEr ofthe Erfjard of miMce5 on 24 Marth 2026 aTKI its b￿￿1( by.. J MoGkay. TNslc l•dyBdent Reporf t• thtTrwststs •f Eg¢bdr*idh Nis I rcp(rt on the accounts forihe year ¢nd¢d 31 OctLthr 2025 sd P8es six io sevemern. Resptcllve respo#slbllltles of trustees And ex*mtstr The chariiYs tnLStees are rtsT￿lblt for the wepar*ion of the XCOUDts iti XCOTthnce wilh the of the Charilies and Trt￿ee lnvesth￿ttt (S¢oilaftd) Aa 2(M)5 and the Charithes A¢¢ounLS (ScotlaThJ) Re8ul*i(Kts 2￿)6 la5 amended). The charitys ￿$te¢S ¢onsider that the rJAit requirernenl of R¢gu￿10n 10(IKal lo l£} of the Accounts RegulariorLS doe5 no¢ apply. It is my t¢sponsibility to eXamts￿ the ac¢tNmts as required Section 44(IXel of the Aci and to stsie whether partiCul￿Matte1s have come to my att¢nurKL Bw5is of thE l￿dePe￿dent Ex*miDer'¥ report My examioatton w&% carried oui in xcorth with Regulation I l of the ChanTh¢S Accounts (S¢orf•ThJl Regulations 2006. An cxamination includes a review of the *c(rt￿lU￿ records kw by th¢ thanty alwj a Comparison of the accounrs presented wilh those rttords. li also includes crffsithrntion of ￿Y Unu￿2[ ilcm5 Qr d15¢1osure5 in the a￿unts. and seeking exphnah.ons from yw ¥ tr￿ eonceming any suth malter5. The procthrts lln¢krtaken do nor provid¢ all the e%rydence would be rcquired in auth"t, aThJ w*squeThtly l th) Dol uwess an audit ¢)pinTron on thc view 8iVtn by the accounts. Independent ex8minerf5 si*iern*nt In co[￿tc170n with my examination, no rnatter h&% come ￿ myattenlioD.' 11) wbieb 8ives toe reasoaabk c•use ￿ believe IhL in any Tmterial resped. the rewirements to keep accounting rccords in with StdiL*h 44IIX8) of thc 2005 md Regulation 4 of the 2CrfJ6 Accounrs Regulaiiow: and io pr¢pare accounts whirh ar{￿d ￿ the acCoU￿1n8 rtcords to L)xnply with Rrgul8tiOD 8 of the 2(M)6 A¢¢ounts Regul*ion$ have not been md: or 121 to which, ill my opinion. attenti￿ Sh£￿%1 be dr*wn in order to enable a uthstsnding of the accounts to be John E Moff* BA FCA The INlitut¢ of char*￿ Accouni3nt5 ￿ Englajxl aThl Wales Maty) Judd Gordon Lid Chancred Actountanls 26 Lewis Stre Siornoway Isle of Lewis HSI 2JF 24 March 2026 PYS COMUNN EACHDRAIDH NIS Si•temeDt of FIn￿rI￿ A¢thiti¢5 o¢•ryor*tknK au ExpeDdltsre Atfouttt) for tbe Ye•r E•ded 31 Oct•ber 2Q25 31.10.25 31.1024 fijnds fuD¢Ls INCOME AND ￿NDOw￿lENTs FROM Domiorfj ond legxies 18.694 18.694 31.109 Ch*rAt4ble Xtivitit4 Muscum and heri4e ¢￿tte 17.074 238.029 255,103 240,157 Othet trading aciiviiies I￿V￿lmen1 income 1gX).676 12218 190.676 12.218 202,342 10,749 Totsl 238.662 238,029 476,691 484,417 EXPENDITURE ON Rai5in8 futK15 77.015 77.015 93,797 Cbaritsble *rtlTrities Museum aud h¢n"ts8e ceutre 166.170 257.876 424,046 467.867 Tot*1 243.185 257.876 501.061 561 NET ANCOMFJ(EXPENDITURE) {4J23) 119.847 (24.370) (Tr347) RECONCILIATION OF FUNDS Tothi funds brnught fonvaTd J.783 1259.432 1.350.215 J,427.462 TOTAL FUNDS CARRIED FORWARD 86260 1239.585 1.325.845 1350215 Pa8e 6 COMUNN EACHDRAtDH NIS B•li#ee Sbert 31 Ortob¢r 202S 3110.25 31.10.24 FtXED ASSETS Tan8ib]e 8ssets 14 1.172,771 1.197.315 CURRENT ASSETS StocL8 Debtlxs Cash it bank and in haryl Is 16 24.487 1,317 139.484 24.487 163351 165288 187.936 CREDITORS Am￿￿15 falli￿ thje within OALe yuf 17 112.214) (35,036) NET CURRENT ASSM 153,074 151 TOTAL ASSETS CURRENT LIABILITIES ,325.845 I J50.215 NET ASSETS 1.325.845 I J50,215 19 Unrestriued fijnds R¢stricted funds 86260 1239,585 90.783 1,259.432 TOTAL FUNDS 1.325.845 I J50215 The chantsble conyny ts ¢ntttkd to from audit Wlder Sectton 477 of the Compani¢5 Ad 2(￿ tor the year ended 31 Oct(&r 2025. ts￿Mbe￿ havc not reqUi￿d lh¢ ¢oryany lo obtsm kn 4wJit of its fina￿la1 SlaterneT￿ for the year ¢fMled 31 (ktober 2025 in 0¢￿dance with Sectith1476of th¢ CompAws 2(KJ6. The ￿￿(CC$ acknowl¢dg¢ thew resFrfJnSi￿"ll1les for (a) e11511Thn8 that the charitsble ¢(*wy keqjs accOuntu￿ that conhply with Scctsorts 386 and 387 of the Companifs A¢t 2¢N)6 and pr¢paTin8 financial ￿atements whKh ￿¥t a true and lair ¥￿V of tht state of affairs ofihe chantsble company *$ at the end of e*h fUJa￿la1 year and of its swpluE w dcfEeit fty tsch financial year in ￿0rd￿ with the TequiTem¢nts of Sections 394 J95 and whKh otherw"Lse Comply the tcquirem¢nts of the CoTnpanies Act 2006 Telating to financial stai¢rneDts. so f•T as 4yinbk io the chantsble ¢(rtnpJny (b) The5c r￿m￿CIal ststem¢nts have bccn Excprcd m accordw with the wovisioLs appbeable w ch￿l￿ble cornpames suEJ'rKt ￿ th¢ small companles regime. The financi0] stsiements were approved by the Board of TT￿%*¢$ and •uthorised for issue on 24 M•r¢h 2026 and were Sign￿ on its behalf by: 'Campb¢ll- Trn$t¢e Page7 COMiINN EACHDRAIDH NIS N•tes to tbe F￿￿￿¢11] s￿ements for ibt Year Etsded 31 Orfober 2•2S ACCOiWflNG POLICIES sls of pr¢pariDg tbe fjoaodal slAteo)¢Dts The financia] $t2t¢Tr￿ts of th¢ ¢haritsble company. twllith is 8 wblic benEfil entity under FRS 102, have been prepar•J in with thc Charitic5 SORP (FRS 102) 'AccouDtiD8 and R¢pDrfiDg by Charities.. Sts*mcnt of R¢con)mend&l Practice a￿licable to charitits prtparin8 tbejr acCO￿ts in accordance with the Financi Reportirtg Statldard ￿p11¢￿Ie in the UK at¥J R4￿b]le of ITtl4ttd (FRS 1021 leffeaive l January 2019}'. Financial RetKbning Stsnilard 102 Tr Fina￿121 lieponing Standard applicable in the UK and Republic of Irela￿J, and the Companie5 Ad 2006. Thc fi[w￿la] 5tat¢m¢nts have bc¢n ￿¢pa¢d ut)d¢r the hiSt9T￿oI ¢OI)V¢DllOn. lTr¢s¢ a￿ou￿r$ a￿ prepared in FW41 whi¢h li the fimciiwal currenry of thE cbariry are rounded to the ncarcsr £. GoiDg ¢on¢¢rn Tr trus￿$ have assesqed the charitys ability to continut Is a BOin8 conccm and do coA%idtt there to be any maitriai uncertaintie5 a1xX￿ the charity's ability to coniinue &% a 8OIDg Cl)Iicem. IDaud*l reports8 Jl*•d•rd 102- redu¢ed dkntlOm￿ exemplioDS The charirablc company h95 tskcn *lvanlage of thc fol]owing disclosure cxempiion in prepanng these financial siatements, as penwlled by FRS 102 Tr Fll)In￿￿ R¢pmB Swidard applicabl¢ in the UK Jnd Republic of Ireland.: the lcquircrn￿ 0fsealc￿ 7 Sta*rncnt ofcath Flow5. Crltk*l acfounting jMdgtrneDts and key wrces of tstit•*tiOn VDtert•inty Jn th¢ application of the Charitys a¢couNling policies. the tJwt¢ts oJ¢ to make judgemrnts. e5timate5 and 35s•i(0)5 th* affect th¢ am(K￿ts ¥e* for asyts. liabiliW Incon￿ and expthdiDJre. comidered to bc reievthi. A¢￿￿1 Tesults my th.ffty from Ihes¢ ¢s¢im*¢s. estimaics and rcvi¢wcd OD • ongoitig bssis. iievisions to accounting estsmaies ore ised in the P¢Tiod in wlu.ch th¢ esiimate is [c￿d and in future wwjds should it affed periods. The ¢s(imat¢s and assum￿10n$ whi¢b ¢w a higher of risk of cau5in¥ a mateTia] ￿J￿I￿tAl ￿ the ca￿l￿g a￿OUnt of assets and liabi]itie5 aTe as follows: Useful ecollomic Aivu Df tan¥ibk fixed wets The annual depreciation char8¢ for fix￿ assets is s￿lI1ve to changes in the esiimated usefijl economic ]ivcs and Tttidual values of the asscts. They are arntlth whett rte¢essary ￿ refle¢t cuneot esrimai¢$. fvtwe investtneni. econ(thic uiilisatiw and the physiul coThJiiion of the assets. See note 9 for dEtai15 of the values or tsngiblc fixcd asscts. In¢DJiie All iucomt i5 T￿o￿￿5¢d in thc Sts*mrDI of FiDaTL¢ial Adivilie5 tar was as follows". 31.10.25 l5 31.1024 12 ChttTitable 8clivttics 20 17 No employees rcKfftved emoluments In ex¢ess of £OO.(IXI. 11 COMPARATIVES FOR niE sfATEMENT OF FINAI¥Clhl ACTIVITIES Unreslricted Resfftded Totsl II¥COME AND Ef4DOWMENTS FROM DoMiions and le8acies 31.169 31,169 Cb*ritable activitles Mwum hentsge certtre 14.472 225,685 240,157 Othex trading 2aivits¢5 Invethienl incorne 202.342 10.749 202.342 10,749 258.732 225.685 484,417 EXPENDITURE ON RaisllE fiwds 93.797 93.797 Cbarit*bk i¢rfvllSes 185.283 282384 467,867 279.080 282.584 561.664 NET INCOMEJ(EXPENDrrupE) {20.348) (S￿899) {77247) Pa8e l2 continued... COMUNN EACItDRAIDH NIS Notes t• the FimgmCi￿ St•¢e)D¢¥ts- rw the Yt*r Ended JI (krob¢r 2025 12. COMPARAIIVLS FOR THE STATEMEhT OF FINANCIAL ACTtVlTIES. tontlllued Unresmcicd Rrstri¢ted Toul fiJn& RECOIYCILIATION OF FIINDS Total funts brTh￿h1 f0Th￿rd 111.132 1.316.330 .427.462 TOTAL FUNDS CARIUED FORWARD .784 .259.431 .350,215 13. JNTANGIBLe FIXED ASSETS Computer COST At l November2024 and 31 Odober2025 10.950 AMORTISATION Ai l November 2024 WKI 31 OLthbcr 2025 10.950 NET BOOK VALUE At 31 Odobty 2025 At 31 (krcthr 2tr24 14. TAThGIBLE FIXED ASSETS Equiwcnt and fith'n8S Planl 8nd machir Buildings COST l Novemb¢r2024 Additiom 1247.589 24.031 22.879 120,376 At 31 Oclober 2025 1271.620 22.8?9 120.376 DEPRECtATION At l November 2024 Charge fory 178.268 24,952 14.268 4.575 68,962 16.IM) At 31 O¢tober 2025 203220 18.843 84.902 NET BOOK VALUE Ai 31 Ociober 2025 1.068.41N) 4,036 35.414 Ai 31 (kioEKr 2024 1,(69J21 8.611 51.414 P￿13 continu¢d... COMUNTh EACHDRAIDH NIS s to tbe Fkn*ffj¢i41 Stsitmtots- ¢o)thiued Cor the Yev E•d¢d 31 Odob¢r 2125 14. TANGIBLE FIXED ASSETS- ¢ontiTrxed Mo vchxl¢s cquipmc¥Lt Toth15 COST Ai I h'ovemt*r 2024 Additio 86,130 15.995 39.604 1.516.578 40.026 31 (ktLkn 2025 102.125 39.604 1.556.604 DEPRECIATION Ai l November 2024 Charge for y 27.0 16,450 30,763 2.593 319,263 64.570 At 31 0¢￿b￿2025 43.450 33358 383.833 NET BOOK VALUE At 31 October 2025 58.675 6.246 ,172.771 Ai 31 October 2024 59.130 8.839 1,197JlS IS. STOCKS 31.10,25 31.10.24 Stocks 24.4117 24.487 16. DEBTOLS: AMouNfs FALLING DUE wrtHIN ONE YEAR 3110.25 31.10.24 1.291 26 198 Other debtOTS 1.317 198 17. CREDITOBS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.10.25 31.10.24 VAT Accrued expens DefeJTed ggvernmrni grants 8877 3,337 7,701 3.335 12,214 35.036 Pa8¢ 14 COMVNN EACFtDRAIDH NIS Nofti to ihe St*teMents- ￿DI[01¢d lor the Year Ended 31 O¢¢•ber 21)25 18. AF4ALVSIS OF Nrf ￿￿ETs 8ETWEEiI FUNDS 31 1025 Totsl 31.10.24 Tot81 Unre5trided RÈstsicted Fixed asse¢s CurTeni assets Current Iwbjli 2.763 95,710 {12.2l3) 1.170,(M)8 69.578 ,172.771 165.288 (12214) 1.197J15 187.936 135.036) 1.239,585 1.325,845 1.350215 19. MOVEMENf IN FUNDS Net Al 1.11.24 At 31.10.25 in ffiJnd5 Ullrestrirted futsl$ GeTKTal fiu 14.523) 86.260 Re5tr1cttd f¥*ds PFoje¢ts fimd Taigh Dhonnchalth fv￿a Buildings fw 180,113 9.057 (l.O(M)) 127.904) 189.170 1.073.319 1.045.415 1259.432 (19.847) 1239.585 TOTAL FUNDS I J50215 (24.370) 1.325.845 Net rn￿t￿t in ftu¥J& I￿]￿ded in aknve ￿ as follows.. Incoming Resour¢eA Movement eX￿￿d in fithds UDrestrlded fvnds General fund 238.662 (243,185) (4.5Z3) Rutricted Projects fiJtM4 Taigh Dhoruldbath fiThl Buildings fvnd 23&029 {228.972) (i.(th) 127.9011 9.057 (1.000) 127.904) 238,029 1257.876) {19,847) TOTAL FUNDS 476,691 (501,061) {24.370) Pa8e 15 conlinued... COMVNN EACHDRAtDH NIS Nrtes to the St4teJDeDts- eomti•u¢d for ike Yur Ethded JI Ottober 2025 19. MOVEMENT IN FUNDS- ¢oAtt•tyed Coropwativtt for DM)VtmeDi lu Nel n￿veMen1 Infiu At 1.1123 At 31.10.24 UArestrkted 120.349} 90,783 R#tri¢ted fvllds Projects fvnd Taigh [￿0T￿￿h11dh fi￿d Buildings fund 207.492 8.0(KJ 1.100.838 (27.379} (2.000) {27,5191 180,113 6.000 1.073,319 1.316.330 (56.898) 1259.4J2 TOTAL FUMhS 1,427,462 177.247) 1,350.215 Cotroarative w n￿¥¢ll￿nI ID fiuM15. ￿￿l￿ded in the ab)ve followry: expetmled in fi￿lts UDrtttrlcted fuDds Gelle￿ futsd 258.732 (279,0811 (20.349) Restricted fwids ProJe¢ts Taigh DhoM¢haidb hmd Buildings 225.686 1253.065) I2,￿0) (27,518} {27.379) (2,0￿} (27.519) 225,685 (282,583) 156.898) TOTAL FUNDS 484.417 1561.664) 177.247) GeAernl fund Tr g¢nern] fimd rernts uorestrKied fijtkts whKh the tnwees are fttc io USC in accordan￿ with the ch￿table ject& Proiecl$ fund Thts represen￿ yan¢s 1￿C1Ved from pubhc fi￿ling ageTKiCS and a￿1 donaiioD5 r¢ttiYe41 from groups and Jndividuab to assist with 4)ecified revewe aTwJ proje￿ costs. EquipmeDt fund This rqKcscnts 8￿1$ received from public fiknth.ttg age￿￿5 and io assisi with pllrCh￿ of equ￿MEnt and fillings. The fjJll(Ls are uiiii*dto (UNI the deprecia￿￿ ofthe clpithl Èxpenditut¢. Tal%& Dhonllehaidh lund Th15 rep￿ents the nei book value of the m kThJwD ￿ Taigh DI￿￿nch81dh whith was dondtcd to the charity in 1998. The propw ha5 bccn valued * £72.750 Ofv 4 Fdw 2W. The ffiJ￿ are ulili¥ed ￿ fvnd the filnwe dyeEiation of the protvty. BuÉidlDP fund Pa8¢ 16 ntinued... COMiIYN ￿cHDRA1DH NIS N•tts to ihe FlA•neI￿ StstemeDts- co•rfD•ed for the Year Ended 31 Oef•btt 2025 19. MOVEMENT IP4 FUND5. eo•fiDued This reprcsenLS iht value ai which prcmiscs at Cross S¢hcKbl w&$ transferred frorn the local au¢hority. Combairle Eile*n Star. to the C￿rtY irt 2013. The ar¢ utslised ￿ fth)d the fi]ture depreciation of the RELATED PARTY DISCLOSURLS Thcrc were no rtlaied pty r(/nSactt￿ for thE ye&ended 31 Octobu 2025. 21. LIMITED BY GUARANTEE The company is Iimyted by guardntee and has ￿ slwe capitsl. The li•bility of each metnbrr in the evenl of ihe companyb¢in8 wound up is resrricted to £1. 22. fERhlAI¥EKf ENDOWMENrs The property known as Taigh DhoThnch8Kth has been don¥trd to the charity to be urilised for the conttnuin8 gpprec2atioD of music a￿1 an withth the communiry. A separate dwitsbl¢ limilcd ¢OthPAny has been estsblished to msnage artd operate the Tab8h Dhonnchaidh arts snd music ceNre. Pa8e 17 COMUNN EACHDRAMH NIS Dethlltd St#trme￿ of Fth•urknl Actlvltte¥ f•r th¢ Yt*r El￿ed 31 Ortober 2025 31.10.25 T￿al fimds 31.1024 fimds INCOME AND ENDOwh￿NrS DoAatlo#i aDd kg¥¢i Dotlationi Gifi aid 17,465 1229 17.465 1,229 30,015 1,154 18.694 18,694 31.169 Other tr*dlng attlvlrfes Tearoorn ￿coM¢ Shop incotne Criomigan mc¢Jne 130.275 59.191 1.210 130.275 59.191 1210 134.030 68.312 190.676 190.676 202J42 InvestmeDt iJw•mt R¢ttts r¢¢¢iv¢d BaT& accouDi ￿tereST 11.783 435 11.783 435 lo2￿) 549 12218 11218 10,749 Charitable ¥tivlties Grattis Member5knp ftts CEN In-house publications Hire of fx'ilitics her income Employinent allowanee 238.￿29 238,029 2.967 1,333 22S.685 2.045 3.731 492 3204 2.967 lJ33 2274 105 2.274 10.500 17.074 238,029 255.103 240.157 Totsl ID¢omiDg 23&662 238.029 476.691 484,417 EXPENDITURE Otber tradiDg *¢tlvitieJ Tearoom purchascs Shop pwchases 38.685 38.330 38.685 38.330 51,065 42.732 77.015 77,015 93.7YI Chxrltsbk artltyltl Wages Social 5¢CWity Pensions her opcratjng leases Projccts Cwned fon¥ard 102.565 ,895 139,979 12242 3264 242.544 21,137 4.012 1.912 25.212 294.817 237252 17.042 1.912 1,912 20243 280272 25.212 180.697 114.120 This pag¢ dlu Mt fomi tAn of the 5[at￿ory fiDancMI ststemthts Pag¢ 18 COMUNN EACHDRAIDH NIS Detalled Ststernent Drruh•Dti*l At& for th¢ Year Wed 31 Odobtr 2025 31.1025 Toral fuD¢ts 31.10.24 Totsl Rcstricted ds Cb•rftsbk a¢rfvltks Brought forward 114.120 4.437 15.438 2.485 2.416 1.170 180,697 294.817 4.437 15.438 2,485 1416 1.170 362 1.714 891 745 5.855 9.988 5226 375 67 3.507 3.750 64J72 3.071 2802n Light and heal T¢lephoThe P051agr and thtioncry AdveMisin8 Lieences Rates and wow Travel exrrtnse5 Trnining costs Repairs and T¢n¢w81s m￿01 Expenses IT maintenance Mcmbcrships and Sub￿lp¢10rts Legal and professional fee5 G¢nerdl charges Reni Depr¢ciaiion ¢*f tsrsgible fixed Lss¢t8 Bank ch￿￿¢5 13.678 3,161 1.714 745 5,855 75 14.347 5.708 4.381 2.028 61270 588 9.988 5.226 375 67 3,507 3.750 63,441 65.527 4.401 3.071 163.010 257.876 420.886 465.617 Svpporl colts Governance costs Accountancy ftts 3.160 3,160 2250 243.185 257.876 501,061 56L.064 Net (expeodlthreVIneome (4J23) {19.847) (24.3701 (77,247) This pge thesnot forni paff of the MaNtory fllwKtal 5tateTncnts Page 19