Rwt ofthe TrM•teu A
WESTERN L8LLS COmMuNf￿ CARE FORUM SCIO
26 txwl8 Str#i
Slornoway
l•l¢ of L¢wh
Hsi 2Tr

Comt•ots of th• Flm*Aelal gtsteA￿ts
r th•Yar Jl ￿re￿ 1•15
1 kn 6
l•dope•thit Kx•mlm•r'• Report
Ststr•K#t •f FI•*•d￿ Adlvll
N•t• to the FIMnd•l Ststenie•ts
10 tr) 15
16 17

r the Ythir E*d•d 31 Mareh 2•23
Th¢ tsiiiteu wlK• •n allo dlrectorj of the eh•rfty for th• purpojog of the Com￿•¢9 Aet 2(K16, prejent their report with
the f￿￿claI Btstem¢Dts of th¢ ¢hthty for th¢ yf4r JI MArch 2023. The tru•tee8 have adopted the PTovision8 of
AL%ountin8 •ry1 Rwiin8 by Ch•rllle8: Slal¢tn¢ftt of R¢¢ommended pr*1￿ applicable to ¢kniiie8 preparin8 their
aceounts iti K¢Ord￿rt with th• FIll￿thI R¢poth8 Sland•rd wllc4ble In the UK and Rwbllc of Ireland IFRS lir2)
(¢ffe¢tiv¢ l Jthu•ry 2019).
The ¢h•rityl obje¢ts and ptyncipal &tsvttle8 the provigton of *Jvice •Dd •Mig18iice with re8rd to the e5tablighment
d of owisatioDS which tre establish&1 for the C•ry heahh aThl benefft of the residellts of the
Weskrn Isle&

with a VaTiety of l(K*l 8D)wx and Mtloml ory•nlulloni; loc•1 Volunt￿ c•re nwny othern
Taz8a
Pw2

R¢port of the Trn•te
for the Yar Eoded 31 M*r¢h 2*25
. The N￿lOts￿ Cbmmunity P￿d
. W¢8t¢rn tsks UB
Th¢ projrxt offtt¥ th• followin8 WVi(%8:
. Provision of trainiD8 to w4id e4rrf8 in thetr own homeA
. Si8n wtin8hth to swb]x)rt Krvic￿OI¢ncl¢1
. BiLTh)d prtssure check8
. of kniniD8 to nxmber or8atiisatiOtiY ¢8tabllBheA to provide ¢•r¢ and mwrt
. The aim of Re4pithlity is to pmvide a short vital break from routine for in Sc4)tland WIK
they ne•1 it mosL This 1$ achievfyl by ￿eCtIng c￿¢[$, or8aoi8ation8 with hospitsbty, towism and Jeisure IwsiDesge8
tho ar¢ wii]in8 to don* & br& free of char8e
Hard￿1P by a yant re¢¢iv&l from Shared Care Scotland
MwkAI Mem•Tks. This project wbicb supprt8 people Iivill8 with dementia and their carers. peq)le living with oth
kmg trnn Lwditicw aTrJ those living alone. It provides s¢8sions of music, SiDW ￿ ¢k•t Ovtt A di￿1 pl8tf(Km to
help pr¢vthi Jo¢1￿ i80l•lion and loneliDeu. Fundin8 wa8 re¢eiV￿ fro￿ Communities MeDtsI H¢Jlth & Wellb¢in8
Art TrnMformalI￿ Snpprt (CATS) Fund . fimding xeceived to en•ble the pwcb18e of rr
Acl Fu&
Pa8¢ 3

day.tfrday flu¢tiwtiOD8 dwou8h INd8dln8 and in¢om&lexpendltwe monittYin8. The level of rewve ij to
qybtij fty (m i by year tbett is no gurntee of continue4J fi￿11￿ Whitst il ij unlth¢ly ttrot all will f•il
c￿ we be knoking to bold rea￿¢8 of £70.000 ts £85.(￿￿ to milipts ri•k&
. To leek fwtrr for th¢ R¢8pitslity proJ￿L
Th¢ is • SLxxtith awitable Jtieorp￿ Or8Awsation (sao) as of 30 March 2022. The dwity Was
evwly • clwitsblt¢ompny bmited by 8uarnnt¢4 mcAry)r8ted on 10 July 1995 and T¢￿31￿¢d u • Scoiusb elwily.
The •6•6ts of were tr￿fer￿1 to the SCIO oll 30 March 2022.
poway of the clwitthk cory•ny •nd li Bovern￿ undex its Articl¢s of Al8￿11tion. In th¢ eveni of the con)paDy being
up m¢Dth wu¢ ￿uittd ￿ cl￿tribute In amount not exceedin8 £1.
Pa8¢ 4

r th• Y••t JI MAreth 2•29
Unts the SCIO Con￿llull￿ the 1I*e8 it the tlrn the rylwlon from • ¢1wit￿lIe Ilmrted
A Sao the firn membm otthe SCIO.
Xi23918
West Tthen
Isle of H￿1$
HS33
of Lewryi
HSI 2JF

Report •f the Tr••te
ror th• Y•w 31 March 2•25
srATEMENT OF TRIISTEKS. RESPQNSIBILrriK8
The wli¢able to thritm in S¢dland requlr¢8 tho Inirttt8 to Prep￿ frnancid fitatenx￿ for fiD•ll￿ y
whith gi￿ a and f•ir vicw of the itste of 81kn of the cJwTIty find of the iticomiti8 r¢o(Ru¢¢8 wl applic￿10￿ of
the position of the charity and to enable them lo enBUrn the fmancial statements compty with the awiti
d 1nvethn￿1 (EthlaThI) Ad 2￿5, the ￿alIty Attounts (&odaThl) Reg￿&ti<mI 2(Mp {u mwmaed). They are
akn respon￿Trk for ￿reBu￿thng th¢ 488¢ts of the clmrity and hentt for taking r¢a80nable 8teps for th¢ preVethI￿ •Trl
d￿10￿ offrwj and other iryluitie&
AFvowJ by of the booyd of tturtee8 on 3 Novembtr 2025 and iiped on its behalf by:
P•s¢ 6

Indepe￿1¢￿* Ex•mlner'• Reprt to the of
We4t¢rn Jthl Clre Fon• SCIO
I rewt em the4C¢4)unts for the yearendeA 31 kllreb 202S let (xit M we• el8h¢ to fiftethL
The trustees arn Tewiibk for the prepthtion of the ltt wlth the tern￿ of the Cbtri¢ieJ
and Ththe tnvesttnfflt (S(otlMbd) Ad 2￿)5 ￿MI the A¢iThmts {Swtknd) Regul￿1(￿5 2(1)6 (aj atrthknl). The
¢bri￿ thutees toNid¢r thit I￿111 of 10(IMa) lo (¢) of th Att(AmlA R¢gukntioN dots
an>ty. It18 my re4X￿1b1lity to ex•mine the xc{Junts u wulred Se¢tlon 44(IXc) of the Acl and kl 4l•t¢
U) ke<p ?￿%?untin1 r￿(￿d$ in *ceordtsv with S•¢tion 44(IXa) of Ib¢ 2(￿s Art R¢yda¢M 4 of th¢ 2(M)6
Marn Jk*bJ (kn4)n Lid
e of Lewis
HSI 2JF

WESTERN ISLES COMMUNITY CARE FORUM sao
StatemtDI of Flnxn¢lil Ac¢MtI
ror thè Y￿r Ended 31 March 2023
31.3.25
Total
31.3.24
Urtre8trl¢wl ReJtrl¢ted
Nole8
INCOME AND ENDOWMENfs FROM
DonitioD8 and le8•¢ies
3,104
3,194
6J07
Ck*rlt*bk *etMd
Cknilable activities
61921
141,
204,845
199,e
Other t(•11￿ activitie
1,060
87
87
Tol•l
142 014
CThwitable activities
178
NET INCOME
13.476
17,473
30,949
19.068
RECONCILIATION OF FUNIKS
Totsl funds brought forward
56.423
54,797
111220
92,152
72
14
70 a169
The nots• fwm part of th060 llnhn¢ial staloments
Pa8e 8

WLSTERN ISLES COMMUNfry CARE FORUM sao
31 Marcb 2925
31.325
Totsl
31.3.24
Totsl
fund
Nol¢•
CURRENf
Caah at
72,169
72270
144839
111139
14
(2270)
(2270)
(919)
ET CURRENT ASSETS
iii
69.899
72270
142.169
111220
NET A&8ZTS
72
142 169
iii
15
69.899
72
56.423
142 169
were y18￿1 on its bebalf by:
The note8 forni wt of the￿ fin￿¢￿ tht¢m¢nts
Paze 9

WESTERN ISLLq COMMUNITY CARE FORUM SCIO
N•t¢• to the FIAu&l 8tsttmeDts
for tht YMP E•d•d 31 M•nh 1025
AcroiwriNG POLICIF3
Bajb of prq)&rln8 the flnud*l •tstem•nts
The fillwKl818tateMeftts of the eharllyty whl¢h li a publlc b¢n¢flt eN¢lty under FRS 102, h8ve been in
)rd&nee with the Chrritle8 SORP (FRS 102) 'Aecotmlthg attd Reportttig ty ￿all￿¢s. st8ien*M of
Prnctice applicible to ch&ltlo8 prepthn8 their accounts An a¢eord8nc¢ with the Financial
RwtiD8 Stsndatd ￿pIle¥ble In the UK •nd Republic of Ireland (FRS I(12) (effective l January 2019),,
Fin•n¢ial Rq)ortiD8 Stsndthl 102 The Finall¢lAI R¢portlllB St2lldard appll¢able in th¢ UK and R¢publi¢ of
Trtlthd Ind the Account8 (Scotl￿d) Re8ulatlonB 21Th (a8 om¢nded). The fiMn¢ial ltdt¢n* lthe
bem wbkrthe hl8torf¢al eo8t ¢ollventl¢)n.
Tht pr&wtstlC￿ of the #¢owits 18 Pound steAin8 (£).
The •¢Lwts are Th)Un￿ to the n¢are8t £1.
l•uthl ryMrtI•8 111thTh1102 . redueed dlthure exempdo
The th￿lty taken TAIv•Dta8e of the following dAaclo4ure exemptions in prq)artn8 thue statem
•8 Pmityj by FRS 102 The Financi￿ Reprdng Stsndard Appllc&bl£ in the UK aod Ryblic of Ireland.:
the re4wi￿tr of Se¢tion 7 Statement of Flowj;
the requirement of parwaph 3.17(d);
the reqllrn￿ts of pArawh8 11.42. 11.44, 11.45, 11.47, 11.48(&Xifti). 11.48(aXiv% I IA8(b) and
the wu1re1n￿ts of parnwbs 12.26, 12.27, 12.29(a), 12.29lb) and 1229A:
the ryuirement ofp*8wh 33.7.
All is [c￿lSed io the StateD￿llt of FiJJao¢ial Activities once the ¢batity bos ¢ntidemcnt to the it
Liabilities are reco8ni3ed as expendiivre 45 soon as there is a le881 OT constructive obli82tion conm?itting the
charity ts) that ¢XP¢Dditswe. it is probable that a transfer of ￿On0[nic benefits wtll be rwired io 8ettl¢m¢nt
the amount of the obligation can be measurnl r¢liably. Exp￿dItU￿ is aecounted for on ao accnth basis and IM8
attnl>utcd to particular he4diD8S th¢y bavc been allocated to a¢tivities on a basi8 CONiSt¢nt with th¢ w¢ of
Graots offered subject to conditions which have not b¢¢n ni¢t al th¢ year end dat¢ are not&1 &8 a commilm¢nt but
not acuU￿1 as ¢xpeskditurc.
TAnOble ffted Auets
Fixe4 assets are slated at Mst le48 a￿ul￿ted depre¢iatioL Depreciation is providol at cal¢ulat¢d ty write
off the LX)8t ofea¢h a88et over its expected useful life. whioh in all 18 estimatrd at 3 yea
The cb*ity 18 exempt from cfjrwation lax oa its charitable a¢tivitie8.
Fwnd •¢¢o•J¢lllg
unre4trI￿ fjJn& b¢ u8¢d in A￿[danCe with the clwitablc obje<tiV¢8 at the di3ctetion of the trustee
Page 10

Noth to the Fl•*Jel*l StsteJ•ewts- eonthi•ed
f•r the Ymr Ended 31 Mareh 2KS
])ONATIONS AND LEGACIES
31.3.25
31.324
Unrethlcted Re8trlctol
nd8
31.325
31.324
31325
31.324
UnregtTiCt¢d Rcstricted
87
87
31325
31324
Charilable actlvitrs
Project n*nagaDeDt fees Chari18ble activities
Clwitsble artivities
194.789
190.010
8519
31J25
31J24
51394
71583
40591
64.737
26.955
39538
(4270)
275
25.(
25
26250
ucvo
2.5(J)
193
Pa8e 11

f•r thé Y•ar EAd•d 31 M•rth 2•25
fimdlng of
Colts (M¢
ot• 7)
8)
178
31.325
31.324
1(9,742
1.867
94.933
Xeot
1.139
1,870
4.750
7.038
3.106
4.745
459
138
322
335
132
420
185
1210
6393
1.447
6202
834
Dusk to Dawn
8J19
1.871
1.471
156
First Aid
439
GRANf8 PAYABLE
31.325
31324
31325
31324
Ctht of Liviti8 SuA)tyt F￿d Vants
25.IKX)
3,746
Pag¢ 12

WESTERN ISLFS COMMIINrrYcARZ FORUM 8a0
f•p th• Ythr Ethdel al 2•25
31.325
31.324
439
io. TrUST£￿' REMUNKRAnoN AND BENEFrr8
31 Mwch 2024.
The •vu•8¢ nxMthly numberof ¢mploy#s thriD8 the y* follow8:
31.325
31J24
No ¢mploy¢¢8 r¢¢¢ived ¢ll￿1￿ments ID ¢xe*ss of fAI,(KJ).
IL COMPARATIVES FOR THEsfATEMENf OF FINANCL4LACflVIIIES
6,458
49
6507
Charitsble aclivities
59.941
139.662
I99,603
Totsl
67
139711
50
137 713
ThCOME
17,070
1.998
19.¢
RECONCILIATiof4 OF FUNDS
39,353
52.799
92,152
TOTAL FUND8 CARRIED FORWARD
P•8e 13
eontinud..

f•r the Ymr E•ded 31 M•rtb 1•15
At l A￿1 2024 31 2025
At I 2024 knd 31 Mw¢b 2025
At 31 MArth 2025
At 31 m￿Ch 2024
31325
31J
870
9]9
919
28,693
Firrt A¥1
375
14.670
5.132
13.798
Dusk to Dawo
CATS Fu
72
Totsl
P•8¢ 14

WESTERN ISLL8 CoMMIYNf￿CARz VORiIM SCIO
Not•• to tbe FlnAnd•l Stalthiénts • tontln•ed
for the Ye•r Eod•d 31 Mareb 2•25
I& RELATED PARTY D18CLO8URZ8
Related pity dI￿oIU[el Art r￿Orded In Iiot¢ 8.
17. ULTIMATE CX)NTrOLLING PARTY
There Is no ult6rd* ¢Ontrolliti8 Pffiy.
Page 15

r•r Ihè Ye•r Ewled JI M•reh 2•15
31.325
31.324
3,104
3,194
6.5Q7
87
GT•Dts
52.865
141,924
194,789
8,466
I￿,010
8J19
62921
67.172
142.014
209,186
7.010
44,327
1.047
248
744
800
420
1,398
208
385
132
420
65.415
820
1232
109.742
1.867
1.480
1.433
1.870
4,750
7,038
208
997
132
420
185
1210
393
1.447
6202
94933
1,803
1.498
1.139
1,849
3.106
4.745
988
459
138
322
335
1,070
4,330
612
185
1.210
Eokns
6.393
1,447
6202
834
9.654
2,8n
Re41ttslity
19
1.871
1,471
156
1.471
156
First Aid
439
52
52,966
124,341
177.307
187.180
This p•8¢ not foTm part of th• 8th1utory lln4n¢lal srat¢ments
Pa8e 16

WESTERN ISLLS COMMIJNITY CARE FORUM SCIO
D¢t*lled St•tsment of FluAnelal AetMII
ffyr the Ymr Ended 31 M*reh 2025
31.3.25
Total
31.3.24
Total
nd8
Unr•Jtrlcted
fimd•
R¢8trlcted
fund8
Support eojts
Governlnrt eolts
Aecountancy fees
730
200
930
762
Total rn&)urces expoded
124
178
187
41 ￿37 ￿2
17
Thts pA8¢ dop• not fomi of the 81atytory financial &lthl¢nwnts
P•8e 17