CharityNo SC022198

Feis Oigridh Ile (Islay Youth Festival)
Charity No SC022198
CONTENTS OFTHE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page 1-3.
Report of the Trustees and Management Committee
Independent Examlners Report
Page
Page 5.
Recelpts and Payments Account
Page 6.
Statement of Balances
Page 7.
Notes to the Flnanclal Statements
Page 8.
Analysls ot Recelpts
Page 9.
Analy81s of Payments
Page 10.
Breakdown of Unrestrlcted Funds
Page 11.
Breakdown of restrlcted funds

Charity Registration No SC022198 (Scotland)
FEIS OIGRIDH ILE (ISLAY YOUTH FESTIVAL)
ANNUAL REPORT AND UNAUDITED FINANCIALSTATEMENTS
FOR THE YEAR ENDED 21 MARCH 2025
TRUSTEES
Charoty No {Scotland)
SC022198
Independent Examlner
Bankor8
Bank of Scotland
PO Box1000
BX2 1LB

Page1.
The trustees present thelr report and accounts forthe year ended 31 March 2024.
The accounts have been prepared in accordance with the accountlng policles set
out In note 1 to the accounts and comply with the charlty's constitutlon. the
Charlties and Investment (Scotland) Act 2005, the Charitles Accounts (Scotland)
Regulations 2006 (as amended) and"Accountlng and Reportlng by Charltles:
Statement of Recommended Practlce appllcable to charltles preparlng thelr
accounts In accordance wlth the Flnanclal Reporting Standard appllcable In the UK
and Republlc of Ireland (FRS 102)" (as amended for accountlng perlods
commenclngfrom 1 January2016)
The objects of the Feis shall be:
To promote interest, education and particlpation in the traditional music, language and
culture of the Gaidhealtachd, and particularly those of Argyll.
To plan, programme and arrange activities on its own initiative. or with other local
musical, arts and educational societies and organisations.
To plan, programme and present both weekly and annual tuition structured to highlight
the musical, cultural and educational objectives of the Feis.
The aims ofthe Charity are to'.-
To promote interest. education and participation in the traditional music, language and
culture of the Gaidhealtachd. and particularty those of Argyll.
Plan, programme and arrange activities on its own initiative, or with other local musical,
art8 and education objectives of the Feis.
Plan, programme and present an annual tuition festival structured to highlight the
musical, cultural and educational objectives of the Feis.
The trustees have paid due regard to guidance issued by the Charity Commission in
deciding what activities the charity should undertake.
Organisation of a Traditional Music & Gaelic Festival (Feis Oigridh) for children during
February school holidays at which they can learn individual instruments. Sing and
perform together in groups.
Weekly classes in traditional instruments including fiddle, accordion. whistle and piano
delivered as an after school activity during term time.

Page 2.
Charitable Activities
Feis Oigridh Ile agu8 Dhiura have had a successful yearfrom April 2024 to March 2025.
We have continued with delivering our weekly lessons in fiddle. accordion & whistle and
introduced a new weekly offering in Piano lessons. This brings our total instruments up
to 4 each week during term time with a good retention rate of students leadingto greater
learning.
The Charity's AGM took place on the 25thof November 2024 welcoming one new
committee member- Catriona Morri80n, while the rest of the committee voted to stay
on the board.
February 2025 held the 8nnual'Main Feis. with 64 children attending the 3-day event.
The festival offered the following classes: accordion, fiddle, guitar. pipes, whistle,
keyboard, Gaelic Song, step dance and percussion. Many of the children enjoyed the
feis enough to ask for it to be extended from 3 days to 4 days next Feb 2026. Thi8 is
Something the committee will endeavour to achieve.
The weekly lessons feed into the Islay High School Trad Band where students meet in
Islay High School alongside two of the committee members who volunteer their time
and musical knowledge. To learn performance as a group and prepare to perform Locally
at events further enhancing their skills in their chosen instrument. but also performance
as a group. Students are often asked to perform at local events throughout the year and
throughout the18les of Islay and Jura.
It is the policy of the Charity that unrestricted funds that have not been designated for a
specific use should be maintained at 8 level equivalent to between three- and six-
months expenditure. The truste8s 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 reseTves has been maintained throughout the year.
The organisation had a general surplus of £8,697.07. This is due to being awarded a
grant from The All-lslay Fund and the continued support of Feisean nan Gaidheal. Total
funds at the end of the year were £20,420.45 which were general funds.
PAnclpaLf.undiDg.8ourooJ.
The principal source of funding came as two grants:
1. All Islay Fund 2. Feisean nan Gaidheal
The Trustees have considered the most appropriate policy for investing funds and have
found that short to medium term investment of funds should be held in a mixture of
current and high interest accounts
The trustees have assessed the major risks to which the charity is exposed, and are
satisfied that systems are in place to mitigate exposure to major risks
The trustees have a duty to identify and review the risks to which the charity is exposed
and to ensure appropriate controls are in place to provide reasonable assurance
against Iraud and error.

Page 3.
The committee are aimingto expand the weekly lessons to include Gaelic singing after
Covid diminished local singing. The committee are working along8ide other local
harities to deliver this,
The committee would like to make these lessons as accessible as possible by hosting
them in different locations throughout the island to accommodate for the rural layout of
both Islay and Jura.
Continuation and expansion ofthe annual Feis in Februaryfrom 3 days to 4éays. To
increase awareness from a young age, and hopefully increase the uptske feeding into
the weekly tuition.
Governing document.
The organisation is governed by the constitution.
The trustees who served during the year were:
Recrultment and appointment of newtrustees
New trustees will be nominated by the existing trustees who are also the management
committee.
Inductlon and tralnlng of newtruste8S
Most new tnjstees are familiarwith the practical work of the charity, by livingwithin the
local comrnunity.
The trustee report was approved bythe Board of Trustees.
Trustee
Dated: .....

Page4.
Independent Examlner's Report to the Trustees of FEIS OIGRIDH ILE (IslayYoLrth
Festlval)
I report on the accounts of the charty for the year ended 31 March 2025which are set
outonpages5to11.
Respective responsibolltles of trustees and examlner
The charity's trusteos are re8pon8ible forthe preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the
Charlties Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 1011)(d) of the 2006 Accounts
Regulations does not apply. It is my responsibility to examin8 the account8 88 required
under section 44(1)(c) of the Act and to state whether particular matters have come to
my attention.
Basls of Independent examln8r% statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
Regulations. An examination includes a review of the accountlng records kept by the
charlty and a comparison of the account 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 procedur88
undertaken do not provide all the evidence that would be required in an audil, and
consequentLy I do not express an aucllt oplnlon on the view wven bythe accounts.
Independent examlner's statement
In the course of myexamination. no matter has come to my attention
1. Which give8 me reasonable cause to believe that in any material respect that
the requlrements:
To keep accounting records in accordance with Section 4411){a) of the
2005 Act and Regulation 4 of the 2006 Accounts Regulations
To prepare accounts whlch accord wlth the accounting records and
comply with Regulation 9 of the 2006 Accounts Regulations
have not been met. or
2. To whlch, In my oplnlon. attention should be drawn in orderto enable a
proper understanding of the accounts to be reached.
Date: &J21z

Fkn OIGIUDH ILE
ISLAY YoirrH FESTIVAL
Rec
ent Account
For
nd d 31 March 2025
Page 5.
ear
2025
Rest
Funds
2024
Total
Funds
UITest
Funds
Total
Funds
ei
Donations
Legaaes
Grants
Receipts from fundraising activities
Gross trading receipts
Income from investments other than land and buildings
RLmts from land & buildings
Gross receipts from other charitable activities
Total Recexpts
27,863
540
1,132
1,132
7,488
48,850
3,481
31,884
Expenses for fundraisins aetivities
Gross trading payments
Investment management costs
Payment8 relJting directly to charitable activities
Governance costs:
Audit l independent examination
Preparation of annual accounts
LLgal costs
Other
Total Payments
Net re¢eipt81Payment8 betore tran8fern
Transer tolfrorn fund8
Surplu8ldeficil for the year
383
26,410
26,410
12,517
180
2,705
13,278
40,153
8h97
13,278
40,153
8.697
11,353
26,958
4,926
8.697
8.697
4,926

FÈIS biGRIDH tLE
ment of Balanc
SLAY
UTH FESTIVAL
Page 6.
General Restrlcted
2025
Total
Total
2024
sh Funds
Cash and Bank Balan￿ at start of year
Net Surplus/Deficit
Cash and Bank Balance at end of year
15,T23
15.723
48.927
64,650
10,797
4,926
15,723
64,650
2024
her As
Instruments & equiprnent
Income due
270
27Ql
2024
Aco)untant
1,163
1,163
Date of Approval

RIDH ILE
LAYY
Pa8e 7.
Feisean nan Gaidheal fund is for re-starthg weekly lessons after o)vid.
2025
2024
ran
All Islay Fund
Feisean nan Gaidheal
Total Grants
31.2n.17
8,959
40230
18,946.QM)
8,917
27￿￿1
2024
Tn￿lee5 Rernuneration
The following Truslee was Temunerated:
Tutor fera
io,
iOA34
2025
2024
21)25
2024
Transactions with Trustees and Connected Persons
The followin8 Trustee was reimbursed for the followin8 expen9e

FÈIS OIGRIDH ILE
An
is of Rec
ts
For
ear ended 31 March 2025
ISLAY YoufH FESTIVAL
Page 8.
2025
2024
Ulrest
Funds
Rest
Funds
Total
Funds
Total
Funds
Donation
General Donations
Calmac
rants
Feisean nan Gaidheal and All Islay Fund
40,230
40230
40,230
40,230
27.863
27￿63
Raffle
Festival Admissions
Clarsach Hire
Weekly Feis
Annual Feis Fees
7,488
1,132
8,620
1,132
8,620
4020
mlnv
tnterest R￿1Ved
TOTAL RECEIFrs
48￿50
48,850
31M3

FÈI
An
IUDH ILE
ISLAY YoufH FESTIVAL
tsofPa
ents
ed 31 Mareh 2025
Page 9.
2025
2024
Total
Funds
Ulrest
Funds
Rest
Funds
Total
Funds
s Directl Relatin
to Charitabl A tivAti
Annual TutOTS- Fee and Travel
Annual Feis Expenses
Feis Bheag Expenses
Room Hire
Tutors
11,470
649
1,623
7,472
18,938
40,153
11,470
9,288
1,512
2,100
1,623
7,472
18,938
40,153
24,932

FÈI
IGIUDH ILE
ISLAY YoufH FESTtVAL
Breakdown of unrestricted funds
For
ear ended 31 March 2025
Page 10.
2025
Weekly
Lesson
2024
TotaI
Funds
Amiual
Feis
Total
Fund8
AdmAn
ecel ts
Donations
LegaciL's
Grants
Receipts from fundraising activities
Gross trading receipts
Income from investments other than land and buildin88
Rents from land & buildings
Gross receipts from other charitable activities
40,230
1,132
27,863
1,132
7,488
7,488
48,850
3,480
1.132
Stm nt al
Proceeds from sale of fixed assets
Proceeds from sale of investments
Total RLYcipts
1,132
48,850
31,883
Expenses for fundraisins activities
Gross trading payments
Investment management costs
Payments relating directly to charitable activities
Governance costs..
Audit / independent examination
Preparation of annual accounts
Le8al costs
2,092
2,092
11,470
26,410
37,881
24,253
2,705
13.563
26,410
40,153
26,958
ent latin
Purchases of fixed assets
Purchase of investments
t and inv
Total payments
Net receiptslPayments before transfers
Transer to/from funds
Surplusldeficit for the year
13,563
-11431
26.410
-18,922
40,153
8,697
26,958
£925
40,050
-12,431
-18,922
8,697
£925
Nature and
09e of funds
The nature of these funds is to teach weekly lessons in Accordi0￿ Fiddle, Piano and Whistle

FÈIS biGRtDH ILE
LAYY
urH FE
TIVAL
Pase 11.
l Marth 201
2025
2024
AdmAn Amiual Weeldy
Supwt
Total
Fund8
Total
Funds
Recei
Donations
Le8aLryes
Grants
Receipts from fundralsing artlvities
Gross trading receipts
Incorne frotn investments other than laThl and buildings
Rents from land & buildin8S
Gro35 rcfelpts from other charitable activlties
Proceeds from sale of fixed assets
Pr()ctYdi* sale uf Investments
Total Receipts
ExpensLs for fundrai5ins activltles
Gross trading payments
Investment manayFment costs
Pa￿e.￿t$ Te.lating directly to charitable aetivities
Govcmance costs..
Audlt / Independent examlnatlon
Freparation ol annual accounts
Legal costs
en19 relalAn
get and Anv
Purchases of fLxed a￿ets
Purchase of investments
nt n￿ett￿n
Total payments
Net reeeiptslPayments before transfers
Tranw tolfrom funds
Surplusldelicit for the year
To continue offering weekly lessons and for the annual Feis