REGISTERED COMPANY NUMBER: SC216090 (Scotland)
REGISTERED CHARITY NUMBER: SC031179
Report of the Trustees and
Fin*neial Stgtements for the Yegr Ended 31 MArch 2026
for
CEOLAS UIBHIST LIMITED
Mann Judd Gordon Ltd
Chartered Accountants
26 Lewis Street
Stornoway
Isle of Lewis
HSI 2JF

CEOLAS UIBHIST LIMITED
ConteNt$ of the FinanciAI Stgtements
for the Year Ended 31 MAr¢h 2026
P)Ig¢
Report of the Trustees
Independe￿( Ex$mRner's Report
Statem¢nt of Fin#ncial Aetivities
10
BAl8￿¢e Sheet
11 to 12
Notes to the FinAnci81 Stgtements
13 to 20
Detailed St*tement of Fin*ncial Activ5tie$
21 to 22

CEOLAS UIBHIST LIMITED
Rep)rt of the Truste¢5
fc*r the Ye#r EDd￿ 31 MAr¢h 2026
The tnjstees who are also directors of the charity for the purposes of the Companies Act 2006, preseni their report with
the finan¢ial statements of the charity for the year ended 31 March 2026. The tn]stee5 have adopted ihe provisions of
Accounting and Reporting by Charities.. Statement of Recommended Practice appli¢able tts Charitie5 PTeparin8 their
A¢¢ounts in accordan¢e with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS 1021
{effe¢tive l January 20191.
OWEcfivES AND AcfiviTIES
Objectives gnd airn$
Ceala5 wa5 s¢1 up as a community managed company in February 2001 to develop and progress the work of the
Summer School that had been set up as a pilot project in 1996 by Hamish Moore and Pr()iseact nan Ealan.
Th¢ objectives within the articles of associalion are the advancem¢nt of education for public benefit in relation io the
arts and ¢yliure of the Ga¢lic speaking comn]unities of Scotland and its worldwide int]uences through..
The organisation of iniemational summer school in South Uist.
The promotion, encouragement and provision ofeducation in traditional music. song and dance.
The promotion, estsblishrnent, operdtion. encoura8etn¢nL provision of education and Iraining of any activity relating
to the arts of the Gaclic speakin8 communitie5. Wlth specific regard to the Gaeli¢ and traditional art5 and any other forni
of art whi¢h may be consttved as being eomplementary with the foregoing.
Pa8e I

CEOLAS UIBHIST LIMITED
Report of the Trustees
for the Yvar Ended 31 M9rch 2026
ACHIEVEMENTS AND PERFORMANCE
Charitsble AttivitÉes
A variery of opportunities to be immersed in Gaelic whilst learning about folklore, stories, poetry* song5 and the
tradition5 of th¢ land and sea.
Ceblas continue io sllpport and promote a rdn8e of events &$ well as work ¢los¢ly with a rnDge of Community partners
and stak¢holders.
The Ceolas Summer School was held tn July 2025 and welcomed over 100 students io Ui5t for a week.long celebration
of Gaeli¢ langua8e. music, dance, and cul￿re. Attendance remairted strong throughout the programme. with all
afternoon and evening events selling out. In response to growing intemation81 inteTest, the majority of perforn)an¢es,
workshops. and ¢uliur8] events were a]so streamed online, enabling wider participation and engagement with &udiences
across ihe world.
Throughout the year. Cei)las deliv¢red a varied and ambiiious programme of cultural actiwty designed to promote and
¢elebrate Gaelic heritage within the community and beyond. The allnual symposium, held in July 2025. focused on the
Iheme of old schools in Ui$l and explored theLT role within community hisiory, language, and cultural identity.
As part of its ongoing culiural prornotion and partnership work, Ceola5 welwmed a number of visiting musi¢i8n5 and
artists to Uist during the year. The organisation a150 partneTed with Piping Livel to deliver Gaelic taster sessions as part
of the internationa]ly recognised festival pmgrdm]ne, h¢lpin8 introduce new audi¢tJces to Ga¢lic language and culwre.
It was fantastic for Ceolas to be able to work wilh the world-renowned Celtic Colours Festival in Cape Breton. Canada.
It was the p¢rfect encapsulation of everything that Cei)las has strived for since it began, celebraiin8 and promoting ihe
shared culture bettveen Cape Breton and the Outer Hebrides.
It was an absolute pleasure to work with all of the incredibl¢ arti5t5 involved in the project and it reinforced our
conviction that the work we do is incredibly valuable io the contirtuation and pres¢rvation of our shared heritage.
In Novemb¢r 2025. Ceolas delivered As an Tobar. a small scale literary festival ¢elebrating Gaelic and Scots writing,
song and creative exchange. The programme opened with a sold out perfomance by Sian in St Peter'5 Hall on Friday
evening, followed by a well att¢Dded Saturday afternoon session with Martin Maclntyre and Mairi Ma¢Millan. and a
Sunday afternoon event led by Gordon Kerr and MaTca5 Ma¢ an Tuairneir. Across the weekend, audiences engaged
with bilingual reading5. discllssion and song. reinforcing Ceblas, role as a creative hub and supporting high quality
cultural activity in an island context.
The organisation also Continued its long-standing partnership with University of Glasgow, delivering an immersive
three-week Gaelic language p￿grdMrn¢ in Uisi for university Students. Ceolas re¢o8nises the invaluable contribution
made by the local community in supwrting language leaming and cultural imTnersion. Studertts participated in a wide
range of a¢tivitit5 across Uist, engaging directly with the lan8uaBe. herita8e. and tyadition$ of the islands through
community int¢rdetion. music. storytelling. and Iocol event5.
Page 2

CEOLAS UIBHIST LIMJTED
Report of the Trustee5
for the Year Ended 31 March 2026
FINANCIAL REVIEW
FinAncial position
The re5erve5 ai the end of ihe y¢ar were £198,761. Of ihi5. £32,132 were fixed &sset5, leaving £166.629 liquid assets
split between..
- General- £22.296
Contingency- £lOO.000
Uist Gaelic Plant)in8 Officer- £20.333
- Gaelic- Uisi Community Projects - £24,000
The deficit reported in 2024125 brought the charity's unrestricted reserves inio line with the reserves policy previously
established by the trustees. The policy identified a target level equivalent to six months, running costs, calculated at
£IOO.000, which remaiThs the destgnaied level of the wntingency fi]nd.
The defkcit for the year retlecied a number of planned strategic inve5ttnents to support delivery tsf ihe organisation'5
business plan and fijture sustainability. These in¢lud¢d the appointment of a Creative Dir¢clor to h¢lp lead the
organi￿tiOn into Phase 2 of its strategic development.
During 2025126. the orgat)isation continued to fo¢us on strengthening operntional capacity, audien¢¢ en8agem¢nt and
long-tenn financial sustaitkability. Trustees remain Confident th* projected income and secured fi]nding will contiDy¢ to
med planned expenditure, enabling resetves kn be maintained al the target level set out within the reserves policy.
Centrdl to this co*fJdence is ihe successful award of multi-year funding from Creative Scoiland covering the period
2025-2028.
Princ5￿1 funding sourees
The co]npany gratefully acknowledges funding received during the year from Creative Scotland. Bord na Gaidhli& The
Seottish Government, Comhairle nan Etlean Siar, Highlands and Island5 Enierprise and all other flnancial sup&M)rters.
Reserves policy
In line with the organisation's finan¢iai control procedures, the trustees aim to build and maintain free financial reserves
sufficient lo enable the company to continue operating during challenging financial circutnstan¢¢s. Free flnancial
reserves ar¢ those funds which are not tied up in fixed &ssets or de5ignai¢d and restricted funds.
ntin
en
Fund
The trustees consider it prudent to maintsin llnre5tricied reserves a¢ a level equivalent to Six month5. running costs in
order to mitigate against the risk of fi]nding delays or other unforeseen circurnstan¢es. The fund would also b¢ availabl¢
to 5¢tt1e liabilities in the event of a wind-up. This level continues to be set at £lOO.000.
At 31 March 2016. the irnstee5 established an unrestricted contingeney fund of £25,000 in order to identify this reserve
separatcly. This increased to £50.000 during the year ended 31 August 2021 and subsequently increased to £1 00.000
during thc year ended 31 March 2023. The reserves position at the end of 2025126 remains in line with this policy
target.
Restricted funds
The charity had ihe following restricted funds in operation during the year..
Bord na G
Cei)las contirt4Jed its role as Itad organisation in supporting delivery of the Uist Gaelic Community L￿guage Plan in
partnership wjth the Uist Gaelic StakeholdeT Group. The Uist Gaelic Developtneni Officer post, ￿nded by Bord rsa
Gaidhlig, has now been extended and fiknding s¢cured through to March 2028. tnsuring continuity of community
language developmen1 activity across Uisi.
Page 3

CEOLAS IIIBHIST LIMJTED
Report of the Trustees
for the YeAr Ended 31 Mareh 2026
FUTURE PLANS
Ceolas launched a new busin¢ss plan last year to support the development of Phase 2. C¢ol&s remains a re¢ogni5ed
worldwide ambassador foT Gaelic language, music, dance, cultur¢, and heritage. The organisation Continues to nurture,
promote, and showcase the legacy of past gerteration5 to existtng and Dew audiences across the world, while embracing
and fosrering the cultural perspe¢tives of current aTtd futur¢ 8etkerations through digital. sustainable. and inclusive
practices.
Ceol&s' core objective is to promote, encourage, and provide opportunities for en8agem¢nt with Gaelic language and
culture, bringing together traditional rnusic, son& dance, folklore, and herttage in a unique and integrated way, with the
community at the h¢art of a]1 its work.
Cei*la$' Kty Valuos
Ce()l&s is committed to protecting. preserving, and d¢veloping the intsngible ¢ultura] heritsge of The Gaelic comrnunity.
The organisation 5triv¢s to create inspiring Gaeli¢ experiences for local people and visitors throughout the year,
including the potential development of multiple summer schools in the future. It provides infomal and welcoming
learning envsronments while continuing to h05t and sUPPOrt forn)al educational panoership5. Cei)la5 SUPPOrt5
progression, participation, and excellence for all learners and PgAi¢ipants, while reeogni5ing the CQTnmunity as a vitsl
and aciive part of the Gaelic language leaming experien¢e. The organÈ$ation promotes high-quality and inspirational
perfoTman¢es that encourage young people tt> aspire to ex¢ellence and achievement, and continues to strengthen
relationships with loca], national. and internation01 organisations through the development of both existing and new
partnerships.
CeO19$' Strategie Aims
ement and Outr ach
Ce01￿ will continue lo engage local, national, and international audien¢es with Gaelic language and culture. fostering
deeper porticipation and cultural connection. The organi5ation will involve the community in delivering programmts
ond supporting Gaelic-led activities that promote inier8enerational learning, increase confidence, and strengthen
language fluency. Through its plarfomi, Ceol&s will ¢ontinue io nurture relationships. skills, org8nisational capacity.
and cultural engagement.
rtllnities and Innovatio
Ceblas will build on its established successes by etnbracing new opportunities and innovative approaches. Working
Ilaboratively with 5takeholder5 and partner5. the organi5ation will expand its content and reach for local, naiional, and
international alldience5. Through digitol platforms such &8 Instsgrdm. YouTube, and Vimeo OTT. Ceolas will ¢ontinue
to share authentic Gaelic heritage with wider and more diver5¢ audiences.
mbition and Transfortnational Chan
Ceblas has an ambitlOU5 VlSjOn to champion Gaelic language and ¢ulmre for future 8enerations. WoTking closely with
the Community. the organisation will colle¢t, preserve, and share traditional dance, music, piping, sot)g. and oral
heritage through high-quality video and audio recording. These resources will be shared through events, educaiional
aclivity. and digital plarfornis to support the revivo] and celebration of Uis¢s cultural iraditlollS.
Leadin
and Siren
thenin
Relationshi
Ce4il&s will coniinue to strengthen partncrships with orgat)isations that share its visioTh and values, including
collaborations with LTrll Nonh. West and Hebrides, Comunn na Gaidhli& Stor&s Uibhist, Cothrom, and Fèis Tir a.
Mhurain, MG Alba, SMO alongside other Gaelic partners. The org8nisation will continue io promote ihe use of Gaelic
within public-s¢ctor organisations through new programrne5 and initiatives, while rernainirtg the anchor organisation for
the Uist Gaelic Language Plan.
Ceblas will also support the Uisi Repopulation Zone Plan by focusing on the role of Gaelic wiihin the lo¢al economy,
supporting local employment opportunities, and fvrther strengthening the organisation's capacity io deliver its long-temi
8mbitions.
Good Gov
rnance and Ftnancial Mana
ement
Ce()las has ambitious plans io expand tts outreach, activities, partnerships, and audiences. Strong governance, effective
leadership, and financial resilience will remain Central to achievin8 these ambitions. The Board and staff team will
continue to build organisational sustainability, overcome challeng¢s. and ensure Ceola5 is well positioned for future
growth and impa¢i.
Pa8e 4

CEOLAS UIBHIST LIMITED
Report ofthe Trn$tee5
for the Year Ended 31 MAr¢h 2026
STRucfuRE. GOVERNANCE AND MANAGEMENT
Governing document
The organisation i5 a Charitable compony liinited by guarattte¢, incorporated on 23 Febnjary 2001 and re8lStered
Scottish Charity. The company was established under a Memorandum of Association which estobli5hed the objects and
power5 of the charitable company and is governed under its Articles of Association. In the event of the wmpany being
wound up metnbers are required io contribute an amount not exceeding £1.
Reeruitment 9nd appotntrnent of new trustees
The Company aim5 for a Board of Directors which is resideni and representative of the Community in the Uisis and
which brings iogether expertise in the fJeld5 of. inier alia. Gaelic cultur< edu¢ation. media communication and the
procurement of ￿ndIrt8.
Organi$gtional structure
As of M3r¢h 2025. Ce01￿ employs 5.6 members of staff and is overseen by a board of I I directors, supported by a
mmunity Committee. Isabell M&clnnes was appointed to the ¥ole of chairof ihe board in June 2023.
Cnoc Soilleir Ltd
Cnoc Sotlltir Ltd is th¢ joint venture organisation and parthership formed between Ce(>l&s Uibhist and UH[ North, West
and Hebrides to take fon¥ard the development atjd operation of the Cnoc Soilleir building and facility in D&libuJsh.
South Uist.
Cnoc Soilleir supports the delÉvery and growth of Ce()las' community led activity in Gaelic learning, music and dan¢e,
and the educational and leaming opportunities provided by UH] North, West and H¢brides and provides an iconic and
modern facility with Gaelic at its heart at the Centre of the South Uist community.
The Board of Cnoc Soilleir Ltd consist5 of two membeTS ea¢h from the Board of each of the partner organisaiions. and
an independent director. CuJTently. charges are calculated on a 500/0 split. Cec)l&s will take on the responsibility of the
second phase of Cnoc Soilleir whilst working closely with UHI North, West and Hebrides io continue to develop the
first ph&se.
Page 5

CEOLAS UIBHJST LIMITED
Report of the Trnstees
for the Year Ended 31 M8rch 2026
STRUCTURE. GOVERNAf4CE AND MANAGEMENT
Risk m9nAgetnent
The irustees have a duty to Èdentify and review the risks to which the charity is exposed and io ensure appropriate
controls are IN place to provide msonable as5uranc¢ against frdud and error.
A risk register has been developed by the trnstees and those risks identified a5 high or Modera￿ have been 5ummaris¢d
below, together with the Steps taken to mitigaie the exposure..
sk descri
tion
Core gCtivitie$
egular funding applications for core organisational
tivity unsuccessful
tlon
Review funding strat¢gies on an atjnual basis-
dentify aliernative funding opportuntties- Seek
ditionallalternative funding to 5UPPOrt core aciivity-
onsider cancellation of core activi
or scalin
down.
Scale-down additional activity- Consider cancellatton
f additional activi
Advertise core events early and r¢gularly- Monitor
arti¢ipants figures to review engagemeni.- Apply
ies to attract new audiences.
Costs to be c105ely monitored ID ¢onnectiotTr lo the
dditional fundtng appli¢aiions for core organisational
unsuccessful
ookings for cor¢ activity lowlbelow budget requirements
ore activity wns over-budget
ravel disruption impact on cor¢ activities.
Monitor trdvel routes to ensure that a proposed plan B
c￿￿ Soilleir
e of the partners ¢h¢)oses to withdraw from the
artnership.
Partijers operate in tlose contsct ensuring that
mmunicaiion is open and tran5pareni throughout.-
ular iK)ard meetin
Regular assessment of Cnoc Soilleir project
equirements on core Cebl8S Staff.- Identify additional
ining requirements and opwrtuThities for core staff
elevant to the
Regular assessment of Cei)las development through
no¢ Soilleir business plan.- Seek additional advice
enis¢ where re
uired
ore stsff requiremettts beyond current organisational
pacity
e()las fail to grow aclivity to fill Cnoc Soilleir
bligatlOT15
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company nurnber
SC216090 (Scotlandl
ReEiStered Ch8rity number
SC031179
Registered offiee
Cnoc Soilleir
Daliburgh
Isle Of South Uist
Westem Isle5
HS8 SSS
Page 6

CEOLAS UIBHIST LIMITED
Report of the Trustees
for the Ye¥r Ended 31 March 2026
Trn$t¢es
W Macphee
S A Mackay
A O'Henley
l Maclnncs
J Macisaac
S Ma¢intyre
P A Macdonald
P Morrison
C M Campbell
L A Crouse
S Macdonald Fraser
A Ma¢Lellan
M Macl¢3n
M J R Steele
(resigned 30.6.25)
(resigned 30.6.25)
(appointed 30.6.25}
lappoinied 30.6.251
lappoinied 30.6.251
Independent E¥2miner
A Cummkng
Mann Judd Gordon Ltd
Chartered Accountants
26 Lewis Street
Stornoway
Isle of Lewis
HSI 2JF
Interim Operation$ ManAger
Peggy Ann Macmillan laprK>inted August 20261
Bankers
Th¢ Roya] Bank of Scotland
Website
www.ceol&s.co.uk
ATEME￿r OF TRUSTEES, RESPONSIBILITIES
The mjstees (who are also the directors of Ceola5 Uibhist Limited for the purposes of company lawl are restK)nsible for
preparing the Report of the Trustees and the financial statements in accordance with applicable law and United
Kingdom Accountin8 Standards {United KiThgdom Generdlly A¢¢epted Accounting Pro¢tice) including Financial
Reporting Standard 102 'The Financia] Reporting Standard applicable in the and Republic of Ireland"
CO￿panY law requÉres the trnsiees to prepaTe financial staiements for each financial year. Under that law. the tnJst¢es
have elected to prepare the financial statements in accordan¢e with Uniied Kingdom Generally A¢¢epttd Ac¢ounting
Prdctice (Uniied Kin¥dom Accountirtg Standards and applicable law).
Under COMp￿Y law the ttustees must not approve th¢ fanancial statements unless they are satisfted thai they give a ttu¢
and fair view of the state of affairs of the charitable company and of the incomin8 Tesources and application of
resources, including the income and expenditt]re, of the ¢haritsble company for thai period. In preparing those financial
ststements. the trustees are reqllired to
seleci suitable aco)untin8 poli¢tes and then apply them consistently*
observe the methods and priTr¢iples in the Chariries SORP;
make judgement5 and estimates thai are reasonable and prudent;
prepare the financial statements on ihe going wncern ba515 unless it is inappropriate 10 presumt thai the Charitable
company will continue in business.
The trnstees are r¢sponsible for keeping proper accounting recoTds which disclos¢ with r￿onable accurdcy at arhy tim¢
the financi21 w>sition of the charitable Company alld to enable them to ensure that the financial statements comply with
the Companie5 Act 2006. They are a150 responsible for safeguarding the assets of the charitable Company and hence for
king reasonable steps for the prev¢ntion and d¢tection of fraud and tsther itTegularities.
Page 7

CEOLAS UIBHIST LIMITED
Report of the Trnstees
for the Year Ended 31 M8reh 2026
This rew)rt has been prepared in accordan¢e with the spe¢ial provisions of Part 15 of the Companies Act 2006 relating
to small companies.
Approved by order of the Eoard of ￿Slee5 on l Jun¢ 2026 and signed on its b¢half by..
/ j/Fft￿ .
l Maclnnes- Trustee
Page 8

Independent Exwrniner'$ Report to the Trn5ttts of
Ceol*s Uibhlst Limited
I report on the a¢counts for th¢ year ended 31 March 2026 set out on pages ten 10 twenty.
Reswtive respottslbllltits of tru$tee$ *nd eximlner
The Chwity's Irusttts are re5wn5ible for tht preparation of the accounts in accordance with the tcmis of the Charities
and Trusiee Investment IScotland} Acl 2005 and the Charilies Accounts (ScoilaTrdl Regulations 2006 las wnended). The
harity's trustees consider that th¢ audii requirement of Regulation 1011 Xal io Icl of the A¢eounts R¢Bulations does not
apply. It is my responsibility to examine the ￿COUnt5 as required under Sec(ion 441 I Xcl of the Aci ond to sw¢ whether
particular malleTS have come to my attention.
Basis of tht independent examlner'g report
My examination was carried out Èn accordanee with Regulation I l of the Charities Accounts (sc￿]4￿dI Re8ul6tions
2006. An examination includes a review of the accounting records kept by the charity 8nd ¥ comp8ri50n of the accounts
presented wilh those rewrds. It also include5 consideration of any unusual items or dis¢losur¢s in the aecounls. and
seeking explanations from you as frusitts conceming any such matters. The procedures undertaken do not ptrD¥ide 011
the evidence that would be required in #n audit, and consequently I do express an audit opinion on the view Biven
by the accout)ts.
Independent usminer's ststemellt
In conneciion with my ¢x8mination. no matter h85 come to my 8ttention."
(l) which gives me re&sonable cause to believe thaL in any maieriaj respect. the requiremcnts
io keep accourtting records in ￿¢0[dance wrth Seciion 44IIX*) of the 2005 Aci And Regu￿10￿ 4 of the 2006
Accounts Regulations. and
to prepare acc4)unls which Accord with the accountin8 record5 and to Lx>mply with Regulation 8 of the 2006
Accounts Re8ul¥tions
h¥ve not b¢¢n met,. or
(2) ￿ which, in my opinion. attentiort should be drawn in order to enable a proper understandin8 of the acwjnts io be
rtached.
A CuTnmin8
The Institute of Chartered Accountaiits of SCotl￿d
Mann Judd Gordon Ltd
Ch8n¢T¢d A¢countyits
26 Lewis Sireet
Stornoway
Isle of Lewis
HSI 2JF
l June 2026
PaEe 9

CEOLAS UIBHIST LIMITED
ststement of Fin•neknl ActlvltSes
for the Ye•r Ended 31 M*r¢h 2026
31.3.26
Total
funds
31.3.25
Total
funds
UnrestTiCted
funds
Restricied
funds
Noies
INCOME AND ENDOWMENTS FROM
)naiion5 and legacies
255.378
66.424
321.802
190,273
Cbarft#ble aetlvltles
Chariiable activitie5
141,902
I41.￿12
117208
Other tr¥dirÈ8 activities
Investment income
15,570
15,570
11,834
Tot#1
412850
479 274
319428
EXPENDITURE ON
Raising fvnds
7.009
4,555
Cb*rit*ble activities
Charitable activities
389 380
423 083
372 691
Totsl
396
NET INCOMEI(EXPENDITVRE)
Tr¥n$f¢rs between funds
16.461
32.721
49,182
(57.8181
14
Net movement ftrnds
40.504
8.678
49.182
157,8181
RECONCILIATION OF FUNDS
Totsl funds brought forward
113,924
35,653
149,579
207.397
TOTAL FUT4DS CARRIED FORWARD
154428
198 761
149.579
The notes fom? psrt of these finan¢ial stst¢ments
P88¢ 10

CEOLAS VIBHIST LIMITED
Balance Sh¢¢t
31 Mgrch 2026
31.3.26
Total
funds
31.3.25
Total
funds
Unr¢stricted
fvnds
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
10
32.132
32,132
37,802
CURREP4T ASSETS
Stocks
Debtor5
Cash at bank
1200
10,000
131.298
,200
10,000
175,631
1,200
33.715
12
142,498
44,333
186,831
112.365
CREDJTORS
Amounis falling due within one y¢8r
13
{20.202)
{20.2021
(588)
NET CURRENf ASSETS
166,629
TOTAL ASSETS LESS CURRENT
LIABILITIES
154,428
44.333
198,761
149.579
NET ASSETS
154,428
198 761
149579
FUNDS
Unrestricted funds
Restrieted funds
154,428
13.924
35.655
TOTAL FU]YDS
198.761
149 579
The charitable ¢ompany is ¢ntitled to ex¢mption from audit under Section 477 of the Companies Act 2006 for the year
ended 31 March 2026.
The members have not required the company io obtain an audit of its flnancial statements for thc year ended
31 Mar¢h 2026 a¢¢ordance with Section 476 of the Companies Aci 2006.
The trustees acknowledge thcir responsibilities for
(a)
ensuring that the charitable company keeps ac¢ow)¢kng records that comply with Sections 386 and 387 of the
CoThpanies Act 2006 and
preparing fJnanci#l statements which give a true and fair view of th¢ state of affairs of the ¢haritable company as
at the end of each financial year and of its surplus or deficit for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of ihe Companies Aci
2006 relating to finan¢ial statements. so far as applicable to the chariiable company.
{b)
The notes fomi part of these financial statements
Page 11
¢ontinued...

CEOLAS UJBHIST LIMITED
B8lanc¢ Sheet- continued
31 March 2026
Th¢se financial statements have been prepared in accordance with the provisions applicable to charitable companies
subject to the small companies regime.
The fiDancial 5tatement5 were approved by the Board of Trustees and authorised for issue on l June 2026 and w￿e
signed on it5 behalf by..
tJ/lk/4o
W Ma¢phee- Trusie¢
The notes fomi part of these financial statements
Page 12

CEOLAS UIBHIST LIMITED
Note5 to the Fin8llCig1 Staternents
for the Ye#r Ended 31 March 2026
STATUTORY INFORMATION
The organisation is a charitabl¢ company limited by guarantee, in¢ofjx)rated in Scotland on 23 Febrnary 2001
and registered &5 a Scottish chariry. The company was esiablished under a McmoTandum of Association which
established the objects and powers of the charitable company and is govemed under ils Articles of Association.
In the event of the company being wound up rnembers are required to contribute an arnount not txceeding £1.
The registered office and pla¢e of business is.. Cnoc Soilleir, Daliburgh, 151e of South Uist, HS8 SSS.
The des¢ription of the charity's operations is included in the ReFQrt of Ttvstee5.
ACCOUNTING POLICJES
Bgsis of prep*r5ng the fitt#nciAI 5tstements
The fjnancial statements of the charitable ¢ompany. which is a public benefit entity under FRS 102, have bee
prepared in accordance with the Charities SORP (FRS 1021 'Accouniing and R¢portin8 by Charittes.. Statement
of Recommended Practice applicable to chariiies preparing their a¢¢ounts ill a￿OrdanCe with the Financial
Reporting Siandard applicable in the UK and Republic of Ireland IFRS 102) (effective l January 2019}',
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland. and the Companies Ad 2006. The fLnan¢ial statements have been prepared under the histori¢al cost
conv¢niion.
The presentation curren¢y of the a¢￿￿ntS is Pound sterling l£}.
Th¢ accounts are rounded co the nearest £1.
Golng Concern
Thc Charity is a gtsing concern and there are no materia] uncertainlies ¢asting signifi¢ant doubl over it5 ability to
continue as a going ¢oncern.
Critital #eeountiDg judgements and key sourcu of estimation uncertainty
Fixed assei n¢t book value and depreciation char8e5 are the are&s of the accounis which are affected by
significant judgement5 and estimates. The trustees exercise judgement in de¢erniining both the useful econotni¢
life and the likely residual value of the charity'5 asseis. This judgement affects the rates of and Charge for
deprtti*ion in the a¢counts for the year. It also therefore affects the n¢t book va]ue of the assets in the balance
Incorne
All incotne is reco8ni5ed in the Statement of Finat)ci￿ Activities once the charity has entitlement to the fvnds, it
is probable that the income will be received and th¢ amount can be measured reliably.
Irhcom¢ from government and other grants, whether ¢apital grants or revenue grants, is recognised when the
charity has entitlement to the funds. any perforn]an¢e ¢onditions artached to the grants have been mei, it is
probable that the income will be r¢ceived and the amourtt can be tneasur¢d reliably and is not defeJTed.
Eypenditure
Liabilities are recognised as expenditure as soon as there is a legal or ¢onstructiv¢ obligation ¢ommittitLg the
charity to that expendiiure, it is probable that a transfer of economic benefits will be r¢quired irt s¢ttlement And
the amount of the obligation can be measured reliably. Expendiiure is accounted for on an accnlals basis and has
been classified under headings that aggregate all cosi related to the category. Where cosis cannot be directly
attributed to particular headings they have been allocated to activities on a basis con51Stent with the use of
resources.
T8ngible fixed assets
Depreciaiion is provided at the following annual rates in order to wrire off each ass¢1 over its estimated us¢ful
life.
Equiprnent
150/0 depre¢iation on red4Jcin8 balance
Page 13
continued..

CEOLAS UIBHIST LIMITED
Notes to the Finsneial Stgternents- eODtinued
for the Yegr Ended 31 Marth 2026
ACCOUNTING POLICIES- Continued
Stotks
Stocks are valued ai the lower of cost and net realisable value, after making due allowance for obsol¢t¢ and slow
moving items.
Tax8tion
The charity is exempt from corpoyation tax on its eharitable activities.
Fund accounting
Unrestricted funds can be used in acwrdance with the charitable objectives at the di5creiiot) of the trustees.
Restricted ￿ndS Can only be us¢d for particular restricted PUTposes within the objects of the charity.
Rtstrictiorts arise when specifled by the donor or when funds are raised for particular restricted purposes.
Debtor5 and ereditors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayment5 are valued at the amount prepaid net of any trade discounts due.
Creditors and provisions art re¢ognised where the charity has a present obligation resulting from a past event
that will probably result in the transfer of funds to a third paty and the anJount due to settle the obligation can
b¢ Measur￿ or estimated reliably. Creditors and provisions are nomially recognised at their settlement amount
aft¢r allowing for any trade dtscounts due.
DONATIONS AND LEGACIES
31.3.26
Total
fund5
31.3.25
Total
funds
Unresiii¢ted
funds
Restricted
funds
Donations and Gift Aid
Grants
4.165
251,213
4,165
317637
550
189,723
255 378
321.802
190 273
Grants received. included in the above, are as follow5..
31.3.26
31.3.25
Creative Scotland
Comhairle nan Eilean Siar
Highlands and Islands Enterpris¢
Bord na Gaidhlig
Comunn Na Gaidhlig
BBC
Scottish Book Trust
Celtic ConnecttotLS
University of the Highlands & Islands
The Touring NetWOTk
90,000
16,488
18,380
190.924
81.000
8,342
80,000
2,450
750
700
10,881
5.600
317.637
189723
P8ge 14
contirtued...

CEOLAS UIBHIST LIMITED
Notes to the Financial Statement$- continued
for the Year Ended 31 March 2026
OTHER TRADIP4G ACTIVITIES
31.3.26
Tothl
funds
31.3.25
Totsl
funds
Unrestricted
fwids
Restricted
funds
Other sales ond commissions
her in¢4)me
Fundraising and raffl¢s
oje¢t management fees
11.871
1.779
.920
11,871
1.779
1,920
6.981
994
2,859
11.834
INVESTMENT IIYCOME
31.3.26
Total
funds
31.3.25
Total
funds
Unr¢stri¢ted
funds
Restrict¢d
nds
Bank acwunt interest
113
NET JNCOMEI{EXPENDITURE)
Net incomel(expenditure} is stated after ¢haJEing/(creditin81'.
31.3.26
31.3.25
Deprttiation- owned assets
TRusfEES' REMUNERATION AND BENEFITS
The followin8 payments were made to trustees. in respect of activities caryi¢d out in d¢livering the charity's
services..
- P Morrison received £70012025 - £2.137} in respect of teaching and musi¢ian fees
S Maclntyre received £58012025 - £NIL) in respect of musician fees.
l MacInnes r¢¢eived £200 {2025 £225} in respect of being a CeilEdh Htsst.
- A O'Henley received £48212025 - £350) in respect of the UHI PartneT5hip project.
L Crouse received £1.67] {2025 £843) in respe¢t of translation s¢rvtces.
Trustees expen5e8
There were no
31 March 2025.
trustees, expenses paid for the year ended 31 Mar¢h 2026 nor for the year ended
STAFF COSTS
The average monthly number of employ¢es during the year was as follows..
31.3.26
31.3.25
All staff
No employees rec¢ived emoluments in excess of £60.000.
Pa8elS
continued...

CEOLAS UIBHIST LIMITED
Notes to the Finan¢ial St#tements- continued
for the Year Ended 31 March 2026
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricied
funds
R¢siricted
funds
Ttstal
INCOME AND EP4DOWMENTS FROM
Donations and lega¢i¢s
190,273
190273
Charitable attivities
Charitable a¢tivitie5
117.208
117,208
Other trading activitie5
Investmeni income
11,806
28
11.834
113
Total
3 19.400
28
319428
EXPENDITURE ON
Raising funds
4.555
4.555
Charitable activities
Chariiable activities
347.578
372.691
TotHI
352.133
NET INCOME/(EXPENDITURE)
Tr8n5fers between funds
(32,733)
104511
(25,0851
157.818)
Net movement in funds
143,184)
(14,6341
(57.818)
RECOiYCILIATION OF FUNDS
Total funds brought forward
157,108
50,289
207,397
TOTAL FUNDS CARRIED FORWARD
113.924
149.579
TANGIBLE FIXED ASSETS
Equipmeni
COST
At l April 2025 and 31 March 2026
DEPRECIATION
At l April 2025
Charge for year
47.639
5.670
At 31 Mar¢h 2026
NET BOOK VALUE
At 31 March 2026
At 31 March 2025
37,802
Page 16
¢oThlinued...

CEOLAS UIBHIST LIMITED
Notes to the Fin*ncSal St¥ternents- continued
for the Ye*r Ended 31 March 2026
STOCKS
31.3.26
31.3.25
Stocks
12,
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.26
31.3.25
Grant5 receivable
Prepayment5
10,000
20,250
33.715
13.
CREDITORS: AMOUNTS FALLJNG DUE WITHIN ONE YEAR
31.3.26
31.3.25
Cr¢dit card
Socia] security and other t&xes
Pensions payable
Accrued expenses
2,282
6,253
66
416
(1.9281
2.100
588
14.
MOVEMENf IN FUNDS
Nei
movemetjt
in funds
Tran5ftrs
between
funds
At
31.3.26
At 1.4.25
Unrestricted funds
General fund
Contingen¢y Fwid
13.924
100000
16,461
24.043
54.428
loo,000
113,924
16,461
24,043
154,428
Restricted fund5
Development Manager
Integration Manager
Adapt & Thrive
Uist Gaeli¢ Planning oificer
Gaelic- Community Project5
11,612
(11.6121
(11,718)
{12.325}
12.325
20,333
24,000
20.333
24.000
32.721
TOTAL FUNDS
149.579
198.761
Page 17
ntinued...

CEOLAS UIBHAST LIMITED
Notes to the FlnAneiAI Stgtements- continued
for the Vegr Ended 31 March 2026
J4.
MOVEMENT IN FUNDS- continued
Net moverneni in funds, included in the above are as follow5..
Incomtn8
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
412.850
1396,389)
16.461
Restricted funds
Development Manager
Uist Gaelic Planning Officer
Ga¢lic- Community Projects
42.424
24.000
122,091)
20.333
33.703
32.721
TOTAL FUT4DS
479.274
430 0921
49,182
CompargtiYe5 for movement Sn funds
N¢t
ovement
in funds
Transfers
between
funds
A¢
31.3.25
At 1.4.24
Unrestricted funds
General fund
Contingen¢y Fund
57,108
132.733}
(10,451)
13.924
157,108
(32.7331
{10,451)
113.924
Restricted funds
Development Mwager
Integration Manager
Adapt & Thrive
Radio Ceol&s
19,553
13,786
14,500
{16.9621
12.0681
12,1751
9,021
11.612
11,718
12.325
1.430
50.289
25.085
35.655
TOTAL FUNDS
207 397
578181
149,579
Page 18
continued...

CEOLAS UIBHIST LIMITED
Notes to the FiN#nei91 Statemenis - continued
for th¢ Year Ended 31 MHreh 2026
14.
MOVEMEiYf IN FUNDS. continued
Comparative net movement in funds. included in the above are as follows..
In¢oming
iesources
Resources
expended
Movement
in funds
u￿r￿tride￿ funds
General fund
319,400
1352.1331
(32.733)
Restricted funds
Developmertt Manager
Integration Manager
Adapt & Thriv¢
Radio Ceolas
116,962)
(2,068)
(2,175)
116.962)
{2.068)
{2,175J
28
28
25.085
TOTAL FUNDS
319.428
377 246
A current year 12 monihs and prior year 12 months Combined w)siiion is a5 follows..
Net
movement
in funds
Transfers
beN¢¢n
funds
At
31.3.26
At 1.4.24
Unre5trieted funds
General fund
Contingency Fund
57,108
{162721
13,592
54,428
loo.000
157,108
{16.2721
13.592
154,428
Restrleted funds
Development Manager
Integration Manager
Adapt & Thrive
Radio Ceolas
Uist Gaelic Planning Officer
Gaeli¢- Community Projects
19.553
13,786
14,51)0
2,450
128.574)
12,068)
12,175)
(3.880}
20,333
9.021
112,325)
1.430
20.333
TOTAL FUNDS
207 397
198 761
Page 19
continued...

CEOLAS UIBHIST LIMITED
r4ote5 to the Financial St9tements- continued
for the Y¢fir Ended 31 M9Tch 2026
14.
MOVEMENf IN FUNDS- continued
A current year 12 Tntsnths and prior year 12 tnonths combined n¢t movement in funds. included in the above ar¢
as follows..
Incoming
resou￿¢$
Resources
expended
Movement
in funds
UDrestricted funds
G¢nerdl fund
732.250
{748,522)
116,2721
Restricted fund$
Development Manager
Integration Manager
Adapt & Thrive
Radio Ceolas
Uist Gaelic Plannin8 Officer
Ga¢li¢- Communiry PrOJ￿ts
{28,5741
12,068)
12,1751
{3,9081
(22.091)
128.5741
(2.0681
(2.1751
(3.8801
20,333
28
42,424
TOTAL FUNDS
798 702
807,3381
Trnnsfers between funds
The transfer of balances IJJ the restricted funds for "Integration Manager" and "Adapt & Thrive" to the
Unrestricted General Fund is due io the funds being closed as the capita5 expeThdibJre held within these funds
was fi]Ily expended in PTevious yeaTS, in accordance with the funding received.
RELATED PARTY DISCLOSURES
15.
Related party disclosures are mad¢ in note 7.
16.
VLTIMATE CONTROLLING PARTY
There is no ultimate controlling party.
Page 20

CEOLAS UIBHIST LIMITED
Detailed St#tement of Fin&Dcial Activities
for the Year Ended 31 Msrch 2026
31.3.26
Total
fund5
31.3.25
Total
funds
Unrestrrcted
funds
Restricted
fi￿d$
INCOME AND ENDOWMENTS
Donations legacies
Dollations and Gifi Aid
Grants
4,165
251213
4.165
317637
550
189.723
66.424
255,378
66.424
321.802
190,273
Otber trading adivities
Other 5ale5 and commissions
Other incorne
Fundraising and raffles
Projea management fees
11.871
1,779
1,920
6,981
994
2,859
1,000
1.779
1,920
15,570
15,570
11,834
Investment Incorne
Bank account interest
Ch9ritAble aetlvities
Srndent fees
Community events
120,837
120,837
93,093
141.902
117.208
Totgl incoming resources
412,850
66,424
479274
319,428
EXPENDITURE
Other trading Aet5vities
Purchases
7,009
7.009
4,555
Charitsble Activities
Wages
Pensioll costs
Cape Breton tutors & trdvel
Venue artd equipment hire
Tutor fees and travel
Webstte developTnent
Insuran¢e and lictnres
Translation
Symposia l ¢onferenees
Consuliancy fees
Radio c￿laS
A's an TobaT
Ce'ilidh na Lasaig
UHIICS Pathership
Carri¢d fotward
139,779
3.505
23,928
297
163,707
3.802
184,788
3.664
2.061
1,200
12,886
4,324
2,065
2.347
2.357
10.410
6,308
616
1,905
1,051
2,428
11,850
2.772
1.596
5,844
754
188,818
10.410
6.308
3,256
1,905
1,458
2,428
17,275
2,772
1,596
5,844
754
221,515
2,640
407
5.425
3.908
1.154
13.497
4,798
239,049
32,697
This page does not fomi part of the 5tatulOry fjnancial statemenis
Page21

CEOLAS UIBHIST LIMITED
Detailed Stjtement of Financial Activities
for the Ye*r Ended 31 Mgrch 2026
31.3.26
Total
funds
31.3.25
Total
funds
Unrestricted
funds
Resiricted
fwids
Ch9ritablt #ctivitie5
Brought forward
Staff development & training
Summer School
Implementation ￿sts
Gaelic ¢]￿Se5
188,818
218
63,345
32.697
221,515
218
63.345
239,049
160
33,992
260
58,645
58.645
311,026
32,697
343,723
304299
Support costs
Management
Office rent and utilitie5
Office supplies and telephone
Advert15ing
Other travel and subsistence
Bank charge5
Depr¢¢iation
55.660
7,286
882
1.275
428
55,660
7,384
1,002
2.063
428
5.670
43.911
8,466
3,267
98
120
788
976
71,201
1.006
72,207
63.291
Governance eosts
Accountancy fees
Legal fees
Meeting expenses
Professional fees
5.633
5.633
4,525
468
1,520
1,520
108
Totsl resources expended
396.389
430 092
377 246
Net (eyp¢ndRtureYin¢ome
16,461
32.721
49,182
57.818}
Thi5 page does not fom part of the statutory financial siaiements
Page 22