OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-07-31-accounts

COMPANY REGISTRATION NUMBER: SC209046 CHARITY REGISTRATION NUMBER: SC030322

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Unaudited Financial Statements

31 July 2025

R A CLEMENT ASSOCIATES CHARTERED ACCOUNTANTS

Chartered accountants

5 Argyll Square Oban Argyll PA34 4AZ

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Financial Statements

Year ended 31 July 2025

Page
Trustees' annual report (incorporating the director's report) 1
Independent examiner's report to the trustees 8
Statement of financial activities (including income and
expenditure account) 10
Statement of financial position 11
Notes to the financial statements 13
The following pages do not form part of the financial statements
Detailed statement of financial activities 30
Notes to the detailed statement of financial activities 32

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 July 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 July 2025.

Reference and administrative details

Registered charity name Ionad Chaluim Chille Ile Charity registration number SC030322 Company registration number SC209046 Principal office and registered Islay Gaelic Centre office Gartnatra Ionad Chaluim Chille Ile Bowmore Isle Of Islay PA43 7LN The trustees Dr D O Dennis C Johnston Dr D Munro Dr G Munro J Lynch Appointed 31 March 2025 Patron Brian Wilson Company secretary Sheena MacKellar Independent examiner Angus MacGillivray F.C.C.A. R A Clement Associates Chartered Accountants 5 Argyll Square Oban Argyll PA34 4AZ

Structure, governance and management

Governing Document

The organisation is a charitable company limited by guarantee, incorporated on 12 July 2000 and is recognised as a Scottish charity. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed by its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

1

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 July 2025

Structure, governance and management (continued)

Recruitment and Appointment of Trustees

The Board of ICCI consists of local Gaelic-speaking Directors and non-local Directors with relevant expertise in key strategic areas such as higher and community education and rural development. As such, new Directors are appointed depending on the skills and expertise required by the company but, being a busy community learning centre, it is preferable if the majority of Directors are Gaelic speakers based on Islay. Suitable candidates are identified and approached in partnership with other local groups involved in Gaelic development.

Trustee induction and training

An external Consultant has, in the past, delivered periodic training to the Board of Directors as required on their roles and responsibilities. A Director induction process for new Board members has been developed by the Manager.

Risk Management

The Trustees have examined the major business and operational risks which the Trust faces and have established systems to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.

Organisational Structure

Ionad Chaluim Chille Ìle (hereinafter referred to as the "Gaelic Centre") is run by a voluntary Board of Directors which meets quarterly or on such occasions as are deemed necessary. Islay based members also meet in between meetings of the full Board, as and when necessary, to deal with operational matters. The Chair also has regular review meetings with the Centre Manager and, less frequently, with other staff members.

The Board of Directors is chaired by Catherine Johnston. The Vice Chair is Dorothy Dennis. The maximum composition of the Board is 10 members including representatives from Sabhal Mòr Ostaig and UHI. In addition to Board members, HIE and Bòrd na Gàidhlig have observer status.

During this period the Gaelic Centre employs one full time and five part-time staff, with additional members of staff working in Cafaidh Blasta

Remuneration of Key Management Personnel

The Key Management Personnel are considered to be the Board of Trustees and the Gaelic Centre Manager. Trustees are not remunerated. The Board annually reviews the remuneration package of the Gaelic Centre Manager. Where possible, job roles and remuneration are externally benchmarked against similar organisations. It must, however, be noted that funding for core activities continues to be harder to obtain.

2

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 July 2025

Objectives and activities

In terms of Clause 3 of the Gaelic Centre's Memo and Articles its principal objectives are :-

1 ) To advance education and in particular with regard to the Gaelic language and Gaelic heritage, culture,arts, crafts and music.

2 ) To promote, establish, operate and / or support other schemes of a charitable nature for the benefit of the residents of Islay and neighbouring areas.

This is achieved through the operation of a Gaelic Education, Community and Heritage facility at Gartnatra on the outskirts of Bowmore in the Isle of Islay. This provides facilities for the local community along with part-time courses in Gaelic language together with regular exhibitions, conferences and a genealogy research facility.

Courses in Gaelic language along with Conversation Circles are delivered in the Centre, online and throughout the island. Guided Walks in the community have been popular and related cultural events, including film, song, exhibitions and traditional music are delivered in the Centre and online from the Centre. There are also Early Years sessions in Gaelic for children aged 0-3 and their parents / carers.

Our new Digital Hub, Bogadh Ìle, tells the story of the Gaelic language and the history of the island throughout the years through various media such as 270 degrees wraparound films, augmented and virtual reality and bilingual story boards. It is a considerable educational resource for learning the Gaelic language and understanding Gaelic culture.

Traditional music tuition is offered, in the Centre, to children by Fèis Òigridh Ìle is Diùra and Islay Pipe Band. The Centre is used for Fèis Ìle events, the Islay Jazz Festival, Islay Book Festival and the Cantilena Festival.

The Centre provides conference and meeting room facilities for the local community with regular exhibitions, conferences and access to a local genealogist. It is a training venue for local organisations and also the DVLA Theory Test Centre for the island. It is a popular wedding venue and is also the principal venue used by off island businesses and organisations which wish to consult with the island community.

To complement this there is also an onsite, and very popular, café in the Centre, called Cafaidh Blasta. To promote Gaelic in the Centre it has a bilingual menu and Gaelic in the Community staff are on hand to help with pronunciation. It caters for the local community, visitors and the wide variety of events taking place during the year.

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

3

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 July 2025

Achievements and performance

The principal activities of Ionad Chaluim Chille Ìle (ICCI) in pursuance of its charitable objects in the year 2024-25 were as follows:-

a. Education

During this period we delivered :-

In this year 119 people received regular, progressive tuition, or the opportunity to use Gaelic over the course of the year. In addition, we were able to deliver individual Gaelic workshops to another 284 people, making a total of 403 people.

There was a considerable increase of 25% in Footfall recorded in the Centre throughout the year.

4

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 July 2025

Achievements and performance (continued)

b. Culture and Language

The number of activities offered in the Centre and throughout the island increased.

In particular, we delivered :-

c. Commercial Activities

The following are ways in which we raised money

These activities had a major beneficial effect on our incom

Strategy and Business Planning

We have now established Bogadh Ìle, Phase One. This comprises an Exhibition Room, Slow TV Room 270 degrees Film Room plus virtual and augmented reality experiences, all promoting Gaelic. In addition, for younger visitors there are interactive games in Gaelic.

5

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 July 2025

Achievements and performance (continued)

Phase 2 of the Bogadh Ìle project is well underway with a view to having this facility opening in the Spring of 2026.

We are working closely with Islay Development Initiative to reduce our carbon footprint by installing solar panels, LED lighting throughout the Centre and also exploring the possibility of renewing our windows and heating system.

We are looking at the feasibility of establishing a small kitchen garden which would serve the Cafaidh Blasta kitchen thereby reducing its expenses.

Financial review

In the current financial climate funding is becoming increasingly difficult to obtain. We are fortunate in having support from Bòrd na Gàidhlig, the Scottish Government and Argyll and Bute Council. In addition, Centre staff use the building very effectively to bring in earned income and have been topping up this income with a variety of fundraising measures.

The charity achieved an overall surplus for the year of £134k (2024: Deficit £55k) the surplus for the year results from £150k capital funding received during the year.

At the year end the charity held £1.87m total funds (2024: £1.74k) of which £1.79m was represented by tangible fixed (2024: £1.61k). The charity held £67k unrestricted free reserves (2024: £54k).

a. Principal Funding Sources

The main funder of the Gaelic Centre remains Bòrd na Gàidhlig which has a one-year contract with the Gaelic Centre to deliver Gaelic classes and activities. In this financial year the Gaelic Centre was also able to obtain funding from the Scottish Government and Argyll and Bute Council, Crown Estate to develop its heritage programme, Age UK, Ardbeg All Islay Fund, Botanist Fund, Growing Food Together Fund for various projects and was also able to generate income through delivery of Gaelic classes and its commercial activities.

b. Reserves policy

It is the stated policy of the Gaelic Centre to build up reserves sufficient to cover six months' charitable expenditure. At current levels of expenditure this would equate to approx. £90,000. The Gaelic Centre currently has non restricted reserves of approx. 75% of that target. The Directors are happy to accept this position but wish it noted that these are reserves which must be maintained in terms of the Centre's Reserves Policy which, at the moment, is under review, and that, allowing for daily fluctuations in the Centre's finances, they are not available for Management to spend on day to day or project expenditure.

6

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 July 2025

Plans for future periods

The Manager continues to develop and implement the agreed management plan which it is intended to include:-

The trustees' annual report and the strategic report were approved on 10/04/2026 and signed on behalf of the board of trustees by:

C Johnston

C Johnston Trustee

7

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Ionad Chaluim Chille Ile

Year ended 31 July 2025

I report to the trustees on my examination of the financial statements of Ionad Chaluim Chille Ile ('the charity') for the year ended 31 July 2025.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (‘the 2005 Act’), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination.

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts carried out under section 44(1)(c) of the 2005 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

Independent examiner's statement

Since the charity is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confirm that I am qualified to undertake the examination because I am a registered member of the Association of Chartered Certified Accountants which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act, section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; or

  2. the financial statements do not accord with those records or with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

8

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Ionad Chaluim Chille Ile

(continued)

Year ended 31 July 2025

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Angus MacGillivray 24/04/2026

Angus MacGillivray F.C.C.A. R A Clement Associates Chartered Accountants Independent Examiner

5 Argyll Square Oban Argyll PA34 4AZ

9

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 July 2025

2025 2025 2024
Unrestricted Restricted Designated
funds funds funds Total funds Total funds
Note £ £ £ £ £
Income and endowments
Donations and legacies
5		 2,900 179,184 – 182,084 24,211
Charitable activities 6 122,086 2,700 – 124,786 120,855
Investment income 7 1,052 – – 1,052 2,097
Other income 8 121,591 – – 121,591 117,909
-------------------------------- -------------------------------- -------------- -------------------------------- --------------------------------
Total income 247,629 181,884 – 429,513 265,072
================================ ================================ ============== ================================ ================================
Expenditure
Expenditure on raising funds:
Costs of raising
donations and
legacies 9 2,332 – – 2,332 2,819
Expenditure on
charitable activities 10,11 234,497 36,989 21,159 292,645 317,471
-------------------------------- ---------------------------- ---------------------------- -------------------------------- --------------------------------
Total expenditure 236,829 36,989 21,159 294,977 320,290
================================ ============================ ============================ ================================ ================================
-------------------------------- -------------------------------- ---------------------------- -------------------------------- --------------------------------
Net income/(expenditure)
and net movement in funds 10,800 144,895 (21,159) 134,536 (55,218)
================================ ================================ ============================ ================================ ================================
Reconciliation of funds
Total funds brought forward 79,589 335,939 1,323,816 1,739,344 1,794,562
-------------------------------- -------------------------------- ----------------------------------------- ----------------------------------------- -----------------------------------------
Total funds carried forward 90,389 480,834 1,302,657 1,873,880 1,739,344
================================ ================================ ========================================= ========================================= =========================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 13 to 28 form part of these financial statements.

10

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Statement of Financial Position

31 July 2025

2025 2024
Note £ £
Fixed assets
Tangible fixed assets 16 1,793,795 1,613,218
Current assets
Stocks 17 3,763 3,948
Debtors 18 30,133 17,193
Cash at bank and in hand 89,811 119,989
-------------------------------- --------------------------------
123,707 141,130
Creditors: amounts falling due within one year 19 43,622 15,004
-------------------------------- --------------------------------
Net current assets 80,085 126,126
----------------------------------------- -----------------------------------------
Total assets less current liabilities 1,873,880 1,739,344
----------------------------------------- -----------------------------------------
Net assets 1,873,880 1,739,344
========================================= =========================================
Funds of the charity
Designated funds 1,302,657 1,323,816
Restricted funds 480,834 335,939
Unrestricted funds 90,389 79,589
----------------------------------------- -----------------------------------------
Total charity funds 22 1,873,880
=========================================		 1,739,344
=========================================

For the year ending 31 July 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

The statement of financial position continues on the following page.

The notes on pages 13 to 28 form part of these financial statements.

11

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of trustees and authorised for issue on 10/04/2026, and are signed on behalf of the board by:

C Johnston

C Johnston Trustee

The notes on pages 13 to 28 form part of these financial statements.

12

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in Scotland and a registered charity in Scotland. The address of the registered office is Islay Gaelic Centre, Gartnatra, Ionad Chaluim Chille Ile, Bowmore, Isle Of Islay, PA43 7LN.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:

(a) No cash flow statement has been presented for the company.

(b) Disclosures in respect of financial instruments have not been presented.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

13

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 July 2025

3. Accounting policies (continued)

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or Designated funds.

Income

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

14

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 July 2025

3. Accounting policies (continued)

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property - Reducing balance over fifty years
Early Years' Room - 2% straight line
Fixtures and fittings - 10% / 25% Reducing balance
Immersive Hub - Not currently depreciated
Library books - 5% reducing balance

15

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 July 2025

3. Accounting policies (continued)

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

16

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 July 2025

3. Accounting policies (continued)

Financial instruments (continued)

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

The charity is a registered Scottish Charity and is a company limited by guarantee. The liability of each member in the event of a winding up is limited to £1.

5. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Grants
Scottish Government – 12,344 12,344
Other grants 2,800 – 2,800
Immersive Hub – 150,000 150,000
Ardbeg All Islay Fund – – –
Botanist Grant – 450 450
Age Scotland Grant – 16,390 16,390
Bramble & Coultoon 100 – 100
----------------------- -------------------------------- --------------------------------
2,900 179,184 182,084
======================= ================================ ================================

17

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 July 2025

5. Donations and legacies (continued)

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Grants
Scottish Government – 12,344 12,344
Other grants – – –
Immersive Hub – 6,867 6,867
Ardbeg All Islay Fund 5,000 – 5,000
Botanist Grant – – –
Age Scotland Grant – – –
Bramble & Coultoon – – –
----------------------- ---------------------------- ----------------------------
5,000 19,211 24,211
======================= ============================ ============================
Charitable activities
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Bord Na Gaidhlig 109,802 – 109,802
Bord Na Gaidhlig B.Frois/ TFC – 2,700 2,700
Islay Students 3,010 – 3,010
Other educational activities 684 – 684
Shop/exhibitions 1,432 – 1,432
Other activities – – –
Islay festival – – –
Insurance claim 7,158 – 7,158
-------------------------------- ----------------------- --------------------------------
122,086 2,700 124,786
================================ ======================= ================================
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Bord Na Gaidhlig 106,581 – 106,581
Bord Na Gaidhlig B.Frois/ TFC – 2,995 2,995
Islay Students 8,285 – 8,285
Other educational activities – – –
Shop/exhibitions 1,105 – 1,105
Other activities 289 – 289
Islay festival 1,600 – 1,600
Insurance claim – – –
-------------------------------- ----------------------- --------------------------------
117,860 2,995 120,855
================================ ======================= ================================

6. Charitable activities

18

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 July 2025

7. Investment income

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Bank interest receivable 1,052 1,052 2,097 2,097
======================= ======================= ======================= =======================
8. Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Fundraising events 7,822 7,822 4,880 4,880
Letting and licensing 22,480 22,480 18,832 18,832
Am Buth Beag 2,710 2,710 2,290 2,290
Cafaidh Blasta 88,579 88,579 91,907 91,907
-------------------------------- -------------------------------- -------------------------------- --------------------------------
121,591 121,591 117,909 117,909
================================ ================================ ================================ ================================

9. Costs of raising donations and legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Costs of raising donations and
legacies 2,332 2,332 2,819 2,819
======================= ======================= ======================= =======================
Expenditure on charitable activities by fund type
Unrestricted Restricted Designated Total Funds
Funds Funds Funds 2025
£ £ £ £
Islay Gaelic Centre 128,655 36,989 21,159 186,803
Cafaidh Blasta 101,442 – – 101,442
Support costs 4,400 – – 4,400
-------------------------------- ---------------------------- ---------------------------- --------------------------------
234,497 36,989 21,159 292,645
================================ ============================ ============================ ================================
Unrestricted Restricted Designated Total Funds
Funds Funds Funds 2024
£ £ £ £
Islay Gaelic Centre 159,467 28,692 21,159 209,318
Cafaidh Blasta 104,313 – – 104,313
Support costs 3,840 – – 3,840
-------------------------------- ---------------------------- ---------------------------- --------------------------------
267,620 28,692 21,159 317,471
================================ ============================ ============================ ================================

10. Expenditure on charitable activities by fund type

19

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 July 2025

11. Expenditure on charitable activities by activity type

Activities
undertaken Support Total funds Total fund
directly costs 2025 2024
£ £ £ £
Islay Gaelic Centre 186,803 – 186,803 209,318
Cafaidh Blasta 101,442 – 101,442 104,313
Governance costs – 4,400 4,400 3,840
-------------------------------- ----------------------- -------------------------------- --------------------------------
288,245 4,400 292,645 317,471
================================ ======================= ================================ ================================
Islay Gaelic Centre
2025 2024
£ £
Purchases 248 1,850
Staff costs 96,045 119,179
Premises & travel costs 46,078 45,379
Legal and professional fees 4,200 –
Office costs 1,579 2,113
Depreciation 26,508 30,448
Advertising 64 256
Other project costs 12,081 10,093
-------------------------------- --------------------------------
186,803 209,318
================================ ================================
Cafaidh Blasta
2025 2024
£ £
Cafaidh Blasta - purchases 39,151 37,196
Cafaidh Blasta - repairs & maintenance 106 –
Cafaidh Blasta - staffing costs 62,185 66,922
Cafaidh Blasta - staff other – 195
-------------------------------- --------------------------------
101,442 104,313
================================ ================================
12. Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets 26,508 30,448
============================ ============================
13. Independent examination fees
2025 2024
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 4,400 3,840
======================= =======================

20

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 July 2025

14. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2025 2024
£ £
Wages and salaries 147,811 176,827
Social security costs 7,813 7,293
Employer contributions to pension plans 2,606 1,981
-------------------------------- --------------------------------
158,230 186,101
================================ ================================

The average head count of employees during the year was 10 (2024: 11). The average number of full-time equivalent employees during the year is analysed as follows:

2025 2024
No. No.
Full time 3 3
Part time 7 8
-------------- --------------
10 11
============== ==============

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

15. Trustee remuneration and expenses

The charity trustees, who are the directors of the company, were not paid and did not receive any remuneration or benefits in kind in their capacity as trustee during the year. No trustee received payment for professional or other services supplied to the charity.

21

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 July 2025

16. Tangible fixed assets

Freehold
Early Years'
Fixtures and		 Immersive Library
property
Room
fittings		 Hub books Total
£ £ £ £ £ £
Cost
At 1 Aug 2024 2,059,617
93,644
121,806		 173,334 2,696 2,451,097
Additions –
–
–		 207,085 – 207,085
----------------------------------------- ---------------------------- -------------------------------- -------------------------------- ----------------------- -----------------------------------------
At 31 Jul 2025 2,059,617
93,644
121,806		 380,419 2,696 2,658,182
========================================= ============================ ================================ ================================ ======================= =========================================
Depreciation
At 1 Aug 2024 735,801
10,690
86,365		 3,467 1,556 837,879
Charge for the
year 21,159
1,659
3,633		 – 57 26,508
----------------------------------------- ---------------------------- -------------------------------- -------------------------------- ----------------------- -----------------------------------------
At 31 Jul 2025 756,960
12,349
89,998		 3,467 1,613 864,387
========================================= ============================ ================================ ================================ ======================= =========================================
Carrying amount
At 31 Jul 2025 1,302,657
81,295
31,808		 376,952 1,083 1,793,795
========================================= ============================ ================================ ================================ ======================= =========================================
At 31 Jul 2024 1,323,816
82,954
35,441		 169,867 1,140 1,613,218
========================================= ============================ ================================ ================================ ======================= =========================================
17. Stocks
2025 2024
£ £
Finished goods and goods for resale 3,763 3,948
======================= =======================
18. Debtors
2025 2024
£ £
Trade debtors 19,083 6,618
Other debtors 11,050 10,575
---------------------------- ----------------------------
30,133 17,193
============================ ============================
19. Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 19,204 5,250
Accruals and deferred income 4,202 4,200
Social security and other taxes 19,786 4,989
Other creditors - Pension 430 565
---------------------------- ----------------------------
43,622 15,004
============================ ============================

22

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 July 2025

20. Deferred income

2025 2024
£ £
At 1 August 2024 6,867 6,867
Amount released to income (6,867) (6,867)
----------------------- -----------------------
At 31 July 2025 –
=======================		 –
=======================

21. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £2,606 (2024: £1,981).

22. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At At
1 Aug 2024 Income Expenditure Transfers 31 Jul 2025
£ £ £ £ £
General funds 79,589 247,629 (236,829) – 90,389
============================ ================================ ================================ ============== ============================
At At
1 Aug 2023 Income Expenditure Transfers 31 Jul 2024
£ £ £ £ £
General funds 92,881 242,866 (270,439) 14,281 79,589
============================ ================================ ================================ ============================ ============================

23

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 July 2025

22. Analysis of charitable funds (continued)

Restricted funds

Restricted funds
At At
1 Aug 2024 Income Expenditure Transfers 31 Jul 2025
£ £ £ £ £
Early Years' Room
project 86,311 – (1,658) – 84,653
Scottish Government -
touch screen - Capital 4,366 – (437) – 3,929
Scottish Government -
Revenue 11,618 12,344 (23,962) – –
Bord Na Gaidhlig -
Gaelic projects 6,840 2,700 (9,540) – –
Scotish Government -
Computers - Capital 2,752 – (275) – 2,477
Coop - Soft Play
equipment - Capital 3,496 – (350) – 3,146
Scotish Government -
film equipment -
Capital 706 – (148) – 558
Immersive Hub Fund 219,850 150,000 – – 369,850
The Botanist Foundation – 450 (229) – 221
Age Scotland -
Encouraging &
supporting grassroots
activities – 16,390 (390) – 16,000
-------------------------------- -------------------------------- ---------------------------- -------------- --------------------------------
335,939 181,884 (36,989) – 480,834
================================ ================================ ============================ ============== ================================
At At
1 Aug 2023 Income Expenditure Transfers 31 Jul 2024
£ £ £ £ £
Early Years' Room
project 88,003 – (1,692) – 86,311
Scottish Government -
touch screen - Capital 4,851 – (485) – 4,366
Scottish Government -
Revenue 19,224 12,344 (19,950) – 11,618
Bord Na Gaidhlig -
Gaelic projects 4,320 2,995 (475) – 6,840
Scotish Government -
Computers - Capital 3,058 – (306) – 2,752
Coop - Soft Play
equipment - Capital 3,884 – (388) – 3,496
Scotish Government -
film equipment -
Capital 903 – (197) – 706
Immersive Hub Fund 218,182 6,867 (5,199) – 219,850
The Botanist Foundation – – – – –
Age Scotland -
Encouraging &
supporting grassroots – – – – –

24

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 July 2025

22. Analysis of charitable funds (continued) activities ---------------------------------------------------------------------------------------------------------------------------------342,425 22,206 (28,692) – 335,939 ================================ ============================ ============================ ============== ================================

25

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 July 2025

22. Analysis of charitable funds (continued)

Early Years' Room project

£97,000 was received in 2018 from the Scottish Government for an Early Years' room project. Total costs of the project were £93,644. The equipment is being depreciated over its expected useful life.

Co-op Funding

In earlier years funds were received partly for Covid recovery and towards a soft play project, of which £5,327 was expended on Soft Play equipment and capitalised. With the balance expended as a revenue cost to contribute to charitable activities.

The softplay equipment is being depreciated over its expected useful life with deprecation charged against the fund annually.

Scottish Government

Capital

A grant was received in 2020 for the the installation of a touch screen system which is being depreciated over the expected useful life of the asset. with deprecation charged against the fund annually.

A grant was received in 2021 for the purchase of computers which are being depreciated over their expected useful life.with deprecation charged against the fund annually.

A grant was received in 2022 for the purchase of film equipment which is being depreciated over the expected useful life. with deprecation charged against the fund annually.

Revenue

Annual revenue funding is received from The Scottish Government for Gaelic Development.

Bord Na Gaidhlig - Gaelic projects

Annual funding is received from Bord Na Gaidhlig for use on gaelic projects.

Immersive Hub

The Scottish Government provided initial funding of £228,795 in 2023/24 for the delivery of an immersive language hub. Phase 1 of the hub was completed during that year with the balance of funds carried forward for the next phase of the project. Additional funding of £150,000 was received in 2024/25 for the second phase of the project.

The Botanist Foundation

Funding was received in the year to contribute to work in the grounds of the Gaelic Centre, with the fund balance carried forward for expenditure in the next year.

Age Scotland - Encouraging & supporting grassroots activities The charity was awarded funding of £16,390 for the creation of community activities and gatherings for gaelic speakers living with dementia, with the fund balance carried forward to be expended in the period to 31 March 2026.

26

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 July 2025

22. Analysis of charitable funds (continued)

Designated funds

Designated funds
At At
1 Aug 2024 Income Expenditure Transfers 31 Jul 2025
£ £ £ £ £
Property 1,323,816 – (21,159) – 1,302,657
Gaelic Language
Development – – – – –
----------------------------------------- -------------- ---------------------------- -------------- -----------------------------------------
1,323,816 – (21,159) – 1,302,657
========================================= ============== ============================ ============== =========================================
At At
1 Aug 2023 Income Expenditure Transfers 31 Jul 2024
£ £ £ £ £
Property 1,344,975 – (21,159) – 1,323,816
Gaelic Language
Development 14,281 – – (14,281) –
----------------------------------------- -------------- ---------------------------- ---------------------------- -----------------------------------------
1,359,256 – (21,159) (14,281) 1,323,816
========================================= ============== ============================ ============================ =========================================

Property

The designated property fund represents the property held at Gartnatra, Bowmore, Isle of Islay which was conveyed at £nil consideration to the charity by Argyll & Bute Council in March 2001. The value in the balance sheet represents monies expended in converting the property into the current educational establishment.

Under the terms of the agreement with Argyll & Bute Council, in the event that the property is no longer used as an educational establishment, the charity will first offer to dispone the property back to Argyll & Bute Council for no consideration.

In addition, should the premises no longer be used as a educational establishment, the Millennium Commission may claw back £304,000 of grant funding that they provided to the charity for the conversion of the property.

Gaelic Language Development

The language development fund represents money raised by the charity from a dinner dance held in November 2011, which has been set aside for this purpose. During the prior year the trustees agreed to transfer the balance to unrestricted funds.

27

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 July 2025

23. Analysis of net assets between funds

Unrestricted Restricted Designated Total Funds
Funds Funds Funds 2025
£ £ £ £
Tangible fixed assets 22,896 468,242 1,302,657 1,793,795
Current assets 98,536 25,171 – 123,707
Creditors less than 1 year (31,043) (12,579) – (43,622)
---------------------------- -------------------------------- ----------------------------------------- -----------------------------------------
Net assets 90,389 480,834 1,302,657 1,873,880
============================ ================================ ========================================= =========================================
Unrestricted Restricted Designated Total Funds
Funds Funds Funds 2024
£ £ £ £
Tangible fixed assets 25,375 264,027 1,323,816 1,613,218
Current assets 69,218 71,912 – 141,130
Creditors less than 1 year (15,004) – – (15,004)
---------------------------- -------------------------------- ----------------------------------------- -----------------------------------------
Net assets 79,589 335,939 1,323,816 1,739,344
============================ ================================ ========================================= =========================================

28

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Management Information

Year ended 31 July 2025

The following pages do not form part of the financial statements.

29

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 31 July 2025

2025 2024
£ £
Income and endowments
Donations and legacies
Scottish Government 12,344 12,344
Other grants 2,800 –
Immersive Hub 150,000 6,867
Ardbeg All Islay Fund – 5,000
Botanist Grant 450 –
Age Scotland Grant 16,390 –
Bramble & Coultoon 100 –
-------------------------------- ----------------------------
182,084 24,211
-------------------------------- ----------------------------
Charitable activities
Bord Na Gaidhlig 109,802 106,581
Bord Na Gaidhlig B.Frois/ TFC 2,700 2,995
Islay Students 3,010 8,285
Other educational activities 684 –
Shop/exhibitions 1,432 1,105
Other activities – 289
Islay festival – 1,600
Insurance claim 7,158 –
-------------------------------- --------------------------------
124,786 120,855
-------------------------------- --------------------------------
Investment income
Bank interest receivable 1,052 2,097
----------------------- -----------------------
Other income
Fundraising events 7,822 4,880
Letting and licensing 22,480 18,832
Am Buth Beag 2,710 2,290
Cafaidh Blasta 88,579 91,907
-------------------------------- --------------------------------
121,591 117,909
-------------------------------- --------------------------------
-------------------------------- --------------------------------
Total income 429,513 265,072
================================ ================================

30

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Detailed Statement of Financial Activities (continued)

Year ended 31 July 2025

2025 2024
£ £
Expenditure
Costs of raising donations and legacies
Fundraising expenditure (2,332) (2,819)
-------------------------------- --------------------------------
Expenditure on charitable activities
Purchases (39,399) (39,046)
Wages and salaries (147,811) (176,827)
Employer's NIC (7,813) (7,293)
Pension costs (2,606) (1,981)
Rates and water (581) (534)
Light and heat (22,363) (14,428)
Repairs and maintenance (10,747) (17,993)
Insurance (12,271) (11,288)
Other motor/travel costs (222) (1,136)
Legal and professional fees (8,600) (3,840)
Telephone (703) (1,325)
Other office costs (876) (788)
Depreciation (26,508) (30,448)
Staff - other – (195)
Advertising (64) (256)
Other costs and project expenditure (12,081) (10,093)
-------------------------------- --------------------------------
(292,645) (317,471)
-------------------------------- --------------------------------
-------------------------------- --------------------------------
Total expenditure (294,977) (320,290)
================================ ================================
-------------------------------- --------------------------------
Net income/(expenditure) 134,536 (55,218)
================================ ================================

31

Ionad Chaluim Chille Ile

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities

Year ended 31 July 2025

2025 2024
£ £
Costs of raising donations and legacies
Costs of raising donations and legacies
Fundraising expenditure (2,332) (2,819)
----------------------- -----------------------
----------------------- -----------------------
Costs of raising donations and legacies (2,332) (2,819)
======================= =======================
Expenditure on charitable activities
Islay Gaelic Centre
Activities undertaken directly
Shop purchases (248) (1,850)
Staff - Wages & salaries (85,626) (109,905)
Staff - Employer's NIC (7,813) (7,293)
Staff - Pension costs (2,606) (1,981)
Esablishment - Rates & water (581) (534)
Esablishment - Light & heat (22,363) (14,428)
Esablishment - Repairs & maintenance (10,641) (17,993)
Esablishment - Insurance (12,271) (11,288)
Other motor & travel costs (222) (1,136)
Professional - Consultancy fees (4,200) –
Office expenses - Telephone (703) (1,325)
Office expenses - Postage & stationery (876) (788)
Depreciation (26,508) (30,448)
Advertising (64) (256)
Other costs and project expenditure (12,081) (10,093)
-------------------------------- --------------------------------
(186,803) (209,318)
-------------------------------- --------------------------------
Cafaidh Blasta
Activities undertaken directly
Cafaidh Blasta - purchases (39,151) (37,196)
Cafaidh Blasta - staffing costs (62,185) (66,922)
Cafaidh Blasta - repairs & maintenance (106) –
Cafaidh Blasta - staff other – (195)
-------------------------------- --------------------------------
(101,442) (104,313)
-------------------------------- --------------------------------
Governance costs
Governance costs - accountancy fees (4,400) (3,840)
----------------------- -----------------------
-------------------------------- --------------------------------
Expenditure on charitable activities (292,645) (317,471)
================================ ================================

32