APPENDIX 1 OSCR Period start date Month i Y•8r 2024 Pariod end date i Month ! Y68r | 03 12025 From 01 To 31 Sccrttsh Charty Re8ukknr Office of the Scottish Charity Regulator Reference and administration details Charity name Olher names charlty is known by R•gi$tsred charity number Charlty'8 princlpal addres$ Barra Heritage and Cultural Centre Comunn Eachdraidh Bharraidh Agus Bhatarsaidh SC023908 CASTLEBAY ISLE OF BARFI4 . Po8tcode HS9 5XB Nam08 of the charlty tru8ts08 on date of approval of Tru$t•e•' Annual Report Trasteè liamè orfkè111 afiy) Dates acted If not for whob year ameo person lor body) entllled to rusteo Ifan CHAIR VICE CHAIR TREASURER SECRETARY CURATOR MEMBER MEMBER MEMBER MEMBER 10 MEMBER 11 MEMBER 12 MEMBER 13 14 15 16 17 18 19 20 APPENDIX 1 Reference and administration details Names of all other charlty trustees durlng th• perlod, If any, (for example, those who re8lgnod part way through the financial perlod) structure, governance and management Type of governing document The charity was established by a charitsble trust deed on 27 August 1995. Trust0• recrultment and appolnlment The management of the charrty is the r8sponsibillty of the trust8es who are elected and co-opted under the terms of the Trust Deed. Objectives and activities Charitable purposos The prfncipal objective of the charity is to advance and promote the educatlon of the public about the culture and heritage of the islands of Barra and Vat8rsay. The Society operates a heritage centre, Dualchas In Castlebay. Summary of the maln actlvltles In relatlon to these objects APPENDIX 1 Achievements and performance Summary of the maln achievement3 of Preparations for a hopefully busy season following the success of the the charlly durlng the financlal perlod Homecoming Event in 2023 began. We employed tsvo paid members of stsff to work alternate weeks in the tearoom and exhibition gallery. By June visitor numbers were up following visits from three cruise ships early in our season. By the last week in August visitor figures had fallen away as is Thorn￿1, so we closed for the Season in the first week of September. The Tearoom was very popular. so a decision was taken that the kitchen and teaToom needed to be brought up lo Council Environmental Health standard. We w¢r¢ fortunate to be awarded funding of £ I 1,000 from Crown Estates towards thc upgrad¢ costs. This amounted to approximatcly 71P/o of the c05t required to carry out the works. Following our closure, planning and purchasing of the new kitchen began and during the winter months the old kit¢hen w&8 Stripped out and new kitchen instslled. The kitchen and Tearoom were rewired and new lighting installed. In December our storage heating RTS (Radio Tele 8Wltch) broke dTrwn and despite nurnerous cornmunications with our supplier SSEN nothing was getting fixed. The building was getting extremely cold. A meeting was ¢alled and it was agreed to do away wilh th¢ storage heating and instsll Rionte wall radiators instead. which have heating available all day. The fund raisers were in action again and were successful in obtaining funding of £3400 fmm CBAD to purchase and install th¢ heaters. Plans and pr¢parations were undenvay for new projects for the upand-coming se&40n. Financial review Brlef statoment of the charity'• poll¢y on re•orves It is tha policy of the charSty that unrestricted funds which have not been designated for a specific use should be maintained at a18v81 equivalent to between three- and six-months expenditure. The Ex8CUtive Committee consider that reserves at this level will ensur8 thal, in the event of a significant drop in fvnding, Ihey will be able to continu8 the charity's current activit18s while con5ideratlon is glven to ways in whlch addltional funds may be raised. ReseNe Account 318t March 2025 £34,203 (2024 - £33.721). Details of any deflclt Donated facllllles and 8erviGe? (rf any) APPENDIX 1 Other optional information Declaration Th• trustées d•claro that they have approv•d th• trustees, report abov•. Slgnad on bahalf of tho charlty's trust•es Slgnature(s) OSCR will acc•pt digital or tyP9d slgn•tur•s Full name(s) Posltlon (e.g. Chair) CHAIR Date Monday 17 November 2025 AFPffMJX ? illky Barra Heritage and Cultural C•n Receipts and payments accounts SC023908 OSCR Forth• p•rfod otljsh Regulator APR 2024 IAARCH 21J2S Section A Statement of receipts and payments Unr•ytrktsd nds Expondablé •ndgvim•nt fund8 Perrnar*nt •ndowrnent Total fund p•rtid Totsj lunds last g•rlod R￿t￿ted A•ir*l£ WJMrutÈ A1 R•¢•1 18 Oon• 17 R4¢ ' ts from funthais Acts4￿ rosl tradkn lfflccffiefrorn kn¥•stheDis rAh¥Ih￿ Lind 412 488 Reffls fro￿1 kiTrJ & GTOIS rncdpts from eharlab 10 Al Sub lol•l ,en 12.QOO 31,738 A2 Rrtdpt• from aM•t & In¥Mtrn•ni Pro¢08di f c4fixqd a frixn of nvB8lmen15 A2 lol• Toi•lr•coW8 28,6T2 11000 3B,In 32,730 A3 P•yrn•ni• Groxi Ira￿r￿j Paym￿L9 Inv•61nNwl man4gvrnenl coBty Paynxn¢¥ r•￿VrI ￿r•¢i￿ w ¢h¥4ab 12 Gr￿ts and ¢jona￿n overD￿00 ¢o$ts.' dlll lndop9r￿*mt4mthD•1knn ilkni of xcounls 612 Le9￿ cox16 Other A3 Sub i•tsl 45.511 12,878 Je.M9 38.4OB A4 P•ymwt• r•Wlfi9 to w••t •nd Inv••tm•ni mo¥•m•nii Jr¢ha545 01 Ixqd assols FknrchBse ol iive&lmeni8 A4 Sub lo¢?1 Tol•lpaym•nls 45,511 ,406 Netreceipts/{p•yfflerts) 878 672 AS Tran•f•r¥ lol (frvlnl f￿>1# SwWu•/(d•fi¢iV for￿&￿ 839 871 APPENDIX 2 B3rra Herlta Section B Staternent of balances t and Culttirnl Centre SC023908 Restr5¢*4 E¥p•D¢•bl• pndowin•nt Tolal current rhtsd Totsl IDAt pllrlod ryogoritr lonDwHie r**•#c Arwlt I C4sh C8¥h•Th*bFr* ￿C•S ofy•ar 21x1 12N71 usl Id*411 OD rK•pts payM?D￿ K¢ourt 118,8 11&71n 14872) Ca•h JHd b•*tyal•¢uatend ol yq•r 3,362 31721 79 (Ayree bAknnc•s*th rnc•Wl•and p8ymnty •IiE 2 In¥••tm•nl• ToL•I L*iy•V D￿4116 lat441 ) O¢h•r4•Mts ZUA229 427 •7m4 T4ni¥tdè A8se15- - lQg98 4&219 1,145 Tan￿¥￿￿ Asse￿. CuroutsreOpTr*nl . 1212 561 218.60 10t.4 IIJS. B4 Ll•WIIU•• TMI O•taii¥ BS ¢47n¢lr¥prt liibllll•A T¢i•l Oatt ¢l•ppwo￿l 2 (kSCRAccowfs 04244132&A*KI StAWThnt0foD￿ D•¢efftrr2007 APPE￿Ix 2 Barra Heritage and Cultural Centre SC023908 Section C Notes to the Accounts C1 Nature and purpo8e olfunds (maybo sf8ted on analy￿3 of nds work8h80ts) IILvnb•r Type ol actlvlty or project supported C2 Grant• To¢•1 C3a Tr￿t•0 r•mun•raUon 11 no fernu￿OratkJn wa6 pahj durkvd the p¢rK¥J to any charty trlotgo or F4y¥on ccnnoetod lo a tnjstee ¢rtss• thls lolh•p*lse corrplete Jéttl*M 3bl Autthorlty und•rwhkh pald C3b Tru8too r•mun•r•tk)fv. d•talls C4• Tw•t•• eX￿nI•* Ifno •xp8ng•8 vmre p￿d to any charfty trwtge dumq th8 P8rkJd ttM ¢ros$ this L¥)x ¢cfflpbtè ¥•¢it414bl C4b Tru•t•• •¥p•n••• - d•taM• Naiurn of rgl•tlon8hl Natur• of Ironwcuon CS Trar￿actIonS wlth trust••• and conn•ct•d p•r•¢ C6 Oth•r Inforrnatlon 2 OSfR AGCQUNTS 042441325.thx l No¢•i D8Q1t￿912OQ7 PEMXX 2 Barra Heritsge and Cultural Centre SC023908 Additional analysis111 ofre¢olpts *tsJ payments l Dornlkw R••tri¢l•dfwMlb Exp•ndabl do¥m￿nI •nd•wm•nlfvnd• t•Mv•ot t ff•*rw•l£ 21>•r To•1 l••tp•rt CNES. Hrffiicorn LL. Heffrtomhg CNES. Cr•¥n E•li¥. ￿h￿L¢%￿FRol1CT￿E¢￿wl51IDÉo j.soo CW. Chjl YH AWARD 1290 RO8ERTSON TRUST ELIDHSTRUST-kn Cbjl WILL 750 7SQ CNES. CROTM4 WATE. K*hqn rrfl 00 BABSPAGAN Joo Totsl 11KO Ir,M• J Gro•• r•¢•W• oth•r ¢h•fM•bl• Kthf4b•• Il••*i¢iwlfvft p•1￿￿•￿1 •rth*m•nl•Jnd• durr•nl •d wwlt ENTRY. WÈ, OTHER Tol•l ,27J 4 P*ym•rts rnl•tlry dr•edy lodMr*•bl• •etr411*• rfod %171 I￿00 4171 &W4l¢r swanrk 1091 090 h1& Q9 TQI 47 470 lJ)2 207 ,326 130 400 130 •7 207 135 rn￿l&R 136 400 130 )Dk$. Ctys 374 T￿ IIA178 $7,7n 2 OB¢RICiQUPlfS 04240325.yJ￿￿dknrt&I no*0 li) C*wts•r2(k17 ApP￿4￿XI SC023908 Additional analysis121 5 Br¥•kdty￿ olury•slrlctedlund l*JwlV• Tral• S•DqIII ana 503 195ts trotn *Jthls t￿tt*S 2U12 14.116 trarn 50 OrDF5 pa mènts •nl col Piyrn•Di• to chvM•bkn LI￿1¢0￿11 W4rn•nl Tr•rtf•r* t•llfroml lundb /fdBlkWftYy 20 Na￿1* and • oflwd• 2024.25 Th•YFI rwirdwii th• ch4ftyi cnr• nifflkno colts fiwYtVéA8 Bxr¢rf4dthtyihv ¥••r. Thè Raberfgon Ttu8tunr•ptrKtad 14hid k Ivr ¢¢*•ruMng¢oith. Th15 +wdpdth￿Trg m•y•llr. 2 08eRAectXNT8o424￿J2S.￿4thj¥*￿r￿ol r21 2007 APPE￿)IX2 Barrn Heritago and Cultural Cèntrè SC023908 Additional analysis {31 8 Breakdown ofr•5trictsd fiwKI• C4eS. CROWII 8IAlk KITCXEN REFi eiiiom Tr4AI. r4AYSFEJI QI rA¥IDIts$ P*Ohl RESEFIVE. Ilhlll Totsl r••trittsd ds Tcthl rgitrlct•d nd9 IBSI wrfod Rqc•ipts onalwJns Gr•)ts Rece ii.ooo 9,500 Is Irum lutyJraBI Gro$8 Irad- Ir*unè trcin iwesln*rts o r Ihan bJlJin RenL8 troTn ￿nd & buld Svb tot•1 11.01)0 12.000 Proce8dB Ir ProKecds from of in¥oshanl¥ 1.0 Paym•nt* Eyptrnses for fimdr••kng Glos5 Irgd. pa ments Inveslrn•DI M￿0geM￿nI L(]Bi8 PgyrrbLml8 rdatin9 d*oc¢ty to ¢h•r*able oct￿￿•* Giant$ arK1 ¢Jonalio Go¥wnarK& cl￿11.. 870 (51 I hdèp•Thlenl eAam81 Prepgro1￿n ol anw818ccoJniS Leg8lco8iq Sub tot•1 674 178 P•yment# r•l•llng to 4•Mt •nd Inv••1￿￿1 rno¥em•nt• PurchasAS of fr4qd a5Bqts Purcha58 DI Investments Sub tsi•l 878 Tran8f•r& tollfroml luThJ• Surpl￿1fd•ff¢l1 lorye•r Natur• and ur e offvnd• 2022.23 FUNDS The Musèum G￿￿￿ S¢oUand ho￿ for the B8rra Centr• D¥1￿qation Prr4Èel. Tht b81a[￿8 carr*l knvard tonstsis otft24 FUNDS The Colmhwsnathd Bh•ffia¥Jh 6hat8r8aw* hJThy was lo provb* kn &>908 Crt kn1￿￿$ Ihrouol¥xrt ihs y•ar 2024-25 Tl45 hJTrJ L*enfvlty ¢xwTrJeddwing Ihe yur 8J24.25 2024.2) FLINOS The Tvuslfund ¢ toprovide Arn Ciulon alarr￿l￿ thvouglwJulth6 Year￿24-￿5. Ths has hjty eX￿nded ¢hjr￿9 the yvdr 2024-25 CNES cro￿ &t8te3 PTo¥thO lor ts ¢(Achen ref&. Th1& fvjnd ha5 fvly dLrmg thts ytar 202425 2 OSCRACCOLAifs 0424￿325.￿11￿4d￿￿1?nQl nolg5131 Dec4rnb8r2007 APPENDIX 3 OSCR S(0tt6h ChaTity Regulatoi Inde endent examiner's re ort on the accounts V2 Report to the trusteoslmembers of Charity name BARRA HERITAGE AND CULTURAL CENTRE Registered charity number On the accounts of tha charlty for the perlod SC023908 Peric(I start date Monlh 04 Perlod end date Month 03 Year 2024 Year 01 31 25 Sot out on pagés APPENDIX 2 '. PAGES ONE- SIX Iromember lo Include the paga nurnb¢Ys al bddrtic*)al sheeisl Respgctlvo The charity's trustees are responsible for the preparation of the accounts in accordance responslbllltl95 of with the temis of Ihe Charities and Trustee Inv8Stment (Scotland) 2005 Act and the trustees and examiner 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 seciion 44(1) (c} of the Act and to stat8 whether particular matters have come to my attentlon. Basls of Independent My examinallon is carried out in accordance wrth Regulation 11 of the 2006 Accounts examlnerfs ststement Regulations. An examlnatlon Indud8s a revlew of the accountlng records kept by the charSty and a comparlson of the accounts presented wlth those records. It also includes conslderatlon of any unusual items or disclosur6s In the accounts and seeks explanations from the trustees conceming any such matter5. The procedures undertaken do not provide all the evidence that would be required in an audit and. con8equently, I do not express an audit opinion on the view given by the accounts. Independent examlner's In the course of my examlnatlon, no matter has come to my attention statsment which gives me reasonable cause to belleve that In any materlal respect the requirements: to keep accounling records in accord8nce wlth sectlon 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulatlons, and to prepare accounts whlch accord wlth the accountlng records and comply with Regulatlon 9 of the 2006 Accounts Regulations have not been met, or to which. in my opinion. attenkn'on 8hould be drawn in order to enable a proper understanding of the accounts to be reached. Dato: Slgned" Name: Relevant professlonal qualifiGation(s) or body (If any): 17/11/2025 Address: "Hease de￿ the w(Yds in the br￿kets if they do rn)l aP￿y. 11 the words do app￿. set out kne matters whith have come to your attention on t following page. ' OSCR ￿11 acryt digltal ￿ tyF*d slgnatures APPENDIX 3 Disclosure section Only complete If the exarnlner needs to highlight material problems. Glv• har• brlef detalls of any Items that the axamlner w15hes to dlsclose