Charity No. SCO22972
## **LEWIS PIPE BAND**
**Receipts and Payments Account** Period ended 31 July 2025
**Donald Macleod** Chartered Public Finance Accountant
**LEWIS PIPE BAND**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025**
**Scottish Charity Number** : SC022972 **Trustees** Sandy Gomez (Chair) Ross Macrae (Vice Chair) Donald Macrae (Treasurer) Eilidh Macinnes (Secretary) Angela Mackay resigned December 2024 Ady Morrison Donald Macleod deceased - November 2024 Myrna Gomez Peter Mackay resigned December 2024 Ranald Fraser Ross MacDonald
## **Recruitment and appointment of Trustees**
All of the Charity’s trustees are appointed or reappointed by the members at our annual general meeting in accordance with our constitution.
## **Governing document**
The charity is constituted as an unincorporated association. The purposes and administration of the charity are set out in the constitution.
## **Charitable purposes**
The organisation’s purposes are:
- to advance the education of the art of bagpiping and drumming by the presentation of public performances and other activities;
- To teach the skill of piping and drumming to anyone at any age who expresses and interest in learning and becoming part of a pipe band;
- to involve the community in the awareness of the cultural traditions.
## **Charitable Activities**
During the year the Band returned to performing parades in town centre and for the Hebridean Celtic Festival to large audiences. The Band also took part in the World Pipe Band Championships in Glasgow in August 2025. There continues to be a rebuilding phase following the pandemic, with new members transitioning from the Lewis & Harris Youth pipe band. Grant funding was received from NHS Western Isles, Spiorad na Mara and Lewis Wind Power. These grants enabled us to be in a position to order new drumming equipment, and new uniforms for various new members.
## **Future Activities**
The Band will continue to raise funds by way of fundraising events and applying for grant funding in order to purchase new drumming equipment, uniforms and to enable travel to and from mainland competitions in 2026.
## **Trustee remuneration and expenses**
The trustees did not receive any remuneration or expenses during the year.
## **Reserves policy**
The policy is to retain sufficient reserves to ensure the ongoing regular commitments are met, as well as a contingency to enable further developments if required.
Approved by the Trustees and signed on their behalf:
……………………………………… S Gomez – Trustee[—] 16/04/2026
Date: ………………………
## **Lewis Pipe Band**
## **Receipts and Payments Account Period ending 31 July 2025**
|**Receipts**
Donations/Grants Received
Grants
Rental Income
Raffles & Fundraisers
Band member contributions
**Payments**
Band Equipment
Postage stationery and advertising
Performing Rights Society
RSPBA subscription etc
Insurances
Electricity
Travelling and Accommodation
Donations
Repairs & Maintenance
Bank Charges
Miscellaneous costs
Surplus /(-) Deficitfor year
Depreciation - not subject to cash outlay
Balance at commencement
**Balance at close**|**2025**
**2024**
**£**
**£**
750.00
1,040.00
12,000.00
9,000.00
5,730.00
4,390.00
-
2,311.30
1,655.00
2,158.00|
|---|---|
||20,135.00
18,899.30|
||6,868.64
3,510.40
66.00
60.00
97.01
94.19
345.50
345.50
924.36
889.26
1,769.33
1,581.93
4,682.00
2,249.82
164.00
300.00
-
56.72
12.75
-
335.47
-|
||15,265.06
9,087.82|
||4,869.94
9,811.48
-2,531.39
-2,531.38|
||2,338.55
7,280.10|
||69,178.22
61,898.12|
||**71,516.77**
**69,178.22**|
## **Lewis Pipe Band**
## **Statement of Balances Period ending 31 July 2025**
|**Statement of Balances**
**Period ending 31 July 2025**|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|**Fixed Assets**|||
|Hall Costs|45,636.57|45,636.57|
|Less: Accumulated Depreciation|-20,232.94|-17,951.11|
|Furnishings:at cost|2,495.60|2,495.60|
|Less: Accumulated Depreciation|-2,246.04|-1,996.48|
||25,653.19|28,184.58|
|**Current Assets**|||
|Funds on Treasurers Account|25,207.24|24,231.82|
|Funds on Hall Account|20,656.34|16,761.82|
||45,863.58|40,993.64|
||||
|**Total Balances**|**71,516.77**|**69,178.22**|
Approved by the Trustees and signed on their behalf
Sandy Gomez Trustee[—] Date: 16/04/2026
## **Independent Examiner’s Report to the Trustees of the Lewis Pipe Band** .
This report is in respect of the Lewis Pipe Band accounts for the year ended 31 July 2025 as attached.
## **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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1) 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 was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. The procedures followed do not provide all the evidence that would be required in an audit, and consequently 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:
1. which gives me reasonable cause to believe that in any material respect the requirements:
- To keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- To prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**Donald Macleod Chartered Public Finance Accountant 64 Goathill Road Stornoway Isle of Lewis HS1 2NX**
**09 November 2025**