REGISTERED CHARITY NUhTER: SC032278 Roport ofth• TnMtoK and Unaudlted Fln•nclal Ststsfflents for the Year ETrd 31 March 2025 Cobhair Bharrnlgh SCIO Campbell Slew8rt mLenna & Co Chartered knountants Unit 3, Broom Place Portree Highland IV51 gHL
Cobhalr Bharralgh SCIO Contsnts of the Fin•nclal Statements lor the Year Ended 31 March 2025 Report of th• Tru•tee• 1 to 7 IndnOnt Exarnln•f¥ Roport Stataffient of Fln•n¢l•l Actlv*l Bahne• 8h•4t 10 Not8• to th• Fln•ndal 3latsm•nt• 11 to 18 D•tallod St•t•m•nt of Flnan¢l•l Aetfvllles 19 to 20
Cobhalr Bharralgh SCIO Report of the TrustOa8 fortha Year Ended 31 March 2025 trusteeg pre8errt their report yth the finanraal 5tstements of the charty for the year ended 31 Marth 202S The bustees have adopknj the provisions of Accounting and Reporting by Charities.. Statsment of ReComMend PraL'¢ applicable to charities preparing their accounts in ac£ordance wbth the Financlal Reporb'rvJ Standard applieAtrAe in the UK and Republic of Ir81and IFRS 102) (effective 1 January 20191. OBJECTIVES AND ACTivmES Oblectlves and aims Cobhair BhaaIgh SCICYS mission to support people lo rna1n in their own homes and lo relieve stress on ¢2rers and their farn11 by enabling them to tak£ ragular baA from thelr cariry respcnsibilitEs and maintain tr1r sctial rde wrthin the rJJmmunity. We will alway3 mantain carers 8rAI sen41 users right to Ireedryn of Choi and provid& Infomiaknn and 8UPPOrt to that effecL Aim• and obJectlve• To lteve slre85 on fanilEs carlng for the elderly or people Vth physlcal, mental or sensory impainnenL To care for elderly or people bmth phy8ical. mental or 8erwry impaimient who are living alone. To provide infom8tion and support to all car8rs about any t88ues affeQing them. To provide additional sukwrt frjr those in crisis, their carers and dependants. To enable peop, if they so wsh, to remain in Iheir¢)wn as I(0 as possiblè. To ratse awareness about all asFetXs of dementia. To provKle SLPPOrt for people Yth dementia and those who care for them. To provkle dayre for popl8 With démonlia. Stratsgl8s for achl8vlng maln obJo¢tfv• and 81gnlllc•nt acllvmes Day-care for seNce users with dementia and for te frail and elderly, 4 days pervRek in tyjr c4ntre. Homo 8UPPOrt for rArer8 on a regular teklY bagi8. Horné and holiday respite. 24 hour wnergency seNic8 a8 and vthen rffjuired. Payroll proviwon for 8elf dire(*8d 8UPPOrt. Publle b•nefft Cobhair Bharralgh18 a public benefft enty, Page 1
Cobh•lr Bharrnigh SCIO Report of the Trustee8 for the Year ErKled 31 March 2025 ACHIEVEMENTS AND PERFORMANCE Charllablo •¢Wvitlo8 Main Purpo80 of Cobhair Bharrnlgh: Our ¢)verarching aim at thi9 tim8 of finanaal strictL)nS and bthdget cuts is to maintain CtJ)hair 8haTh3igh as a creditable Viab Care serVe meeting the needs of thls communlty through the difficult times ahead of us. We provide day care for up to 13 people 4 days per weeK we provide home support. respite care and advice and infonnalion lo our service user5 and their carers. The an of the organi8ation is lo provide support selv8 enable people wrthin our comrnunlty lo remain in thr own homes for as long as p055ibb, vKrking in partnersh¥) with statutory agencaes. families and carers to deliver a person cenlred care Servi for our clients. On behalf of the Boa of Trustees we n only thank nd her tearn for the very professional way they eonlinue to delwgr SLPPOrt to our seivth u80r6, dnd loi Ihe wde range of duth'es they undertake lo support the )mrnunitk?s In 8atTa and Vatersay. Th• Cobh•ir Bharrnlgh Caro Con Cobhair Bharraigh provvJeJ care and 3UFPOrt lo people of 8118ges wlthln the 18Lqnd8 of Barra and V8tsr8ay. The Cara Centre18 purpose bulK and offers a friendly and 1rmIng faalty wthere day Ca servirzs arvj a wide range of a¢tivib'e8 are av8ilable frjr people wth dementi8. frail olderly any other clients who may have Ca needs. Care services a petson ntred and planned arourwj the needs oleath IndNKlual client In partneIP with their carer. Faciliti88 available in Cobhair Bharr8igh Centre meet the need8 01811 our dnts, vllh an easy acc883 dmp off pdnt for tr8nsport. disabled access to the bullding and the gard, accessible 8hovRr and toilets and a txiling track hoist in toilet for any dients who may require such a881stan. Cobh8ir Bharraigh is able to offer day care Servic to up to 13 clients on 8 daity basis. The gafden facllity is a180 accessible and has been much enjoyed throughout the gummer. The Centre Is beCmI inueasingty popular as 8 meeting venue and a platx for support arKI advlsory groups te meet. This makes full use of our commun'ty facjlrty and 18 an additN)nal 8ource of revenue for the oryJani8ation. Vle alm to 8UPPOrt SeTri uBeTr lo rtmaln in their ¢)wn homes for as long as is possible. To sch thij we wort( cSelY wlth carers glvlng them support and respite. Oay-C4re provision, transport and home support are available as part of the package of care that we deliver. Cobhair 8harraigh delivers four day-care 8e88ion8 oach vek from 10.30am to 3pm. and dosely with Voluntary Athon Baffa and ValeTral8 Comnwnlty Tran5POrt Servlce. Home Supwrt is also a o)re Service to carers who may need a break on a regular basis in their own hcthe8. Holiday respite and 24 hour emergency care 8eNice8 are ddivered on request and are demand . Carern •TV knport•nt to the org•nhatlon We provide 8UPPOrt aTrJ infomiation, advlse carers abjut their rfghts and provide spIte care in Order for them to take break froTn their caring dutKrys. Regular ¢arers' evenings are held Whe careTr h8V8 an opp¢)rtunty to relax and aocialise. We have a represenl8tsve on the Carexs Slrategy WoMng Group whlch 18 a SLbgroup of the Corrrfnunty Heafih and Sodal Care Parknership for the Western Ie$. Quallty of Care ca Services in Scotk2nd a not allowed to operate unless they are registered with the Care Inspectorate. As bll as re918tering rare serviee8, they inspect and grade them. They also d•al wth complaints aThJ can lake adion to force 88Nif*S to improve We are inected annually by the Care Inspectorate and the inspethons Can be unVannound. All care inspections have been excallent, and Inspection Reports a available online. Our staff have maintained the standards required by the Care Inspectorate. In the delivery of Horne Supp)rt ènd all the new Services which have evolved, Care standards We maintained. l am delighted to announ that Cobhair Bharraigh has ha¢J an unannounced Care Inspectorate Inspection on 14th June 2024, whith wa p86sed th flying cf>kJur8, being given 5's in all areas inspected. The Board of Trustees are grateful for the help arvj commitment from all our staff. We. as Trustees, are bpry proud of our staff proud of the standards to which the Care servi s delivered, as LS ad(nowledged In the Care Inspedorale Reports. SeThi¢e Usage In furtheran of the objectives. arKI with referen to the strategie5 as set out above, Cobhair Bharragh was able to provide the followng services throughout the year. t)ay-care for 17 attendees, 4 days per ek. Page 2
Cobhair Bharrnlgh SGIO Report of th• Trustees for the Year Ended 31 March 2026 Home support to 18 serviL% user3, UP to 10 hours per ek can be given free undef Ihe IJB suv1 18¥el agrewnenL 8TrJ anyone seeking fUrtr home support Gqn purchase this from us. Cobhair Bharraigh pn)vided 6.215 hours ol Day-care provision to Servtce User5. and 340 houts of Home SuppKJrt over the rAiurse of the year. Ille alsc provljed 687 FK)urs of Home Care spot purchasiNJ from the CNES Home Care department. No1tter To keep servre ugers, carer5 8nd rnembers infomied, a nelvstter Is complkryd arKI dlgtribuled on a 6 monthly bas15. Thls Is a snapshot of the adivities of the Servi with 8 lively publicats¢ of news report8, photographs of activiti88 taken placx and lnf0miatic rngarding 8ervico8 and what is available lo (arors to help them in their rolès. M•n'8 Soclal Club In additiijn lo the Day Care Servre Monday lo Thurgjay, Cobhair Bhar[al pr¢)vides accommodation and support to th8 Men's Club which meets In the building every Friday. The Men's Social Cb IB an important point of contact, prowding a rroeting plao frjr nmb8rs with 8ohvl(ies of their thoowng. Tha club regularty attracts 6 to 10 p8opk8 per bleek Othr Support Grou In line w¢th our Servi obiectN8S. make our premlse8 available to a number of 8eThice support groups. Staff support is av8ilable il required and al presalt we have a Neuro group meets monthly, Wellness Café vthK rneets on the third SatuaY of every month, arKI carern evenl8 qujrterly. The Baffa Cancer Suppcrt group also u80 tho premise8. Voluntsarn Cobh8ir Bharra3h is ¥Ery fortunate in th8 8UPPOrt the seNlce r1ve$ from volunleern, both In servlrx dellvery. bullding mainten0n and furdraising. Considerabb vc4unteer effort goes into the geN1, and the o)ntrilMrtion mad8 by our regular day-txre volunleerB 18 8pprery8t by all conc•med in th8 runniry of th8 facilty. Slafflng The 8oard of Trustees 8tJlve lo malntaln good relationships wth staff through regular contsct and dijcussion, through the provision of or¥Join9 training for both stsff and volunte8r8 and er%uring the planning and delNery of the Servi to Carers and 8eNK* users Trnlnlng The 0Oing need to training requirements fr)r staff and voluntsern 18 an important part ol th• ddivery of the
ervi ar en8ure5 that Cobhair Bharraigh SCIO o)mpli8s with Care Inspectate SCttish Sooal Servlce Coundl
ISSSC) regulatlons. As an organi8ati¢Jn. the Board of Irustees and trse staff of Cobhair Staff are committed to providing high4Juality Per)n4%lred Ca and support. ststutory training is ongcyng annualty such as Mow'ng & Handling, Infedlon Control. GDPR & Food Hygiene. All c4re stsff need to have lo h8ve an SVQ qualificalw)n to be register1 ttt the SSSC IScottBh Swal Servi Council). At presenl have one slaff mernber undergolng SVQ Level 2 in Heath and Social Care, and one stsff member undergoing SVQ Level 4 in Health and Social Care, to allow us. as an Of9anisalKJn, to o)mply with our su¢xession poliw. othor ore staff have cx)mpieted Iheir SVQ and luffilled thelr condltlorts ol fegistratlon wlth SSSC. Advl80ry 8upport We are fortunate in that the otganisatK•n has e¥lablished good woth'ThJ relatsonsh4)s other pn)fes8ional community care servIS at a local level Regular multl-di80pllnary meetings ao held, al which Cobh8ir 8h?rraigh is represented by the sttvice manager. Barr8 Medi¢al Prnctice". Sorjal Care servi.. St Br8ndan's Home.. HosF4lal, Community Nursing Servi, Community Psythiatric Nurse and C¢¢upatr'onal Therapy all work in partnership lo Thet Ihè negds of the community. This is irnportanl with IPe development of the wjenda for Integrated Joint Health and Soctal Care. Repres¢ntlng the Sector CDbhair Bharraigh is also represented on the Weslem Is$ Commvnty Care Forurn., Advoracy Westem 13le8'. Managed C3re Network for Dementia Westgrn Isle$, on the stotegic 18am discussirYJ the Mental Health redesign agenda, and the Weslem Isles 3rd Sector Forum and active support from Crossroads Caring Scoll8nd and Alzheimerfs Adion ScotlaTrJ. Page 3
Cobhalr Bharralgh SGIQ Report of th• Trustees for the Year Ended 31 March 2028 Cobhair Bharragh al80 plays an important role on the Locality Planning Group for Barra and Vatersay, part of the StrU¢Ure throughout the Westem Isles for the delivery of Heamh and Saaal Care. The Boarf of Tnjstees pla¢es considerable unPOrtan in bwng involved with ar#J ¢%ntributirYd to thanges in Sem ddivery atthis twne. Self4>lrectsd Support A paymll Servi 13 ptDvided to those 0 use s¢lf 4irected svpport. At the present time we he four persons enrolbd ith us. This sorvice is extremely useful to the carets who choose this option for home care a1 personal care, dealing with ta¥. national insurance aTrJ HMRC for the dients. 31gnpoaUng If 8eNi( U8er3 W8h to use any of those services can introdu2 them to Advocacy, F•re. CAB, Westom 18188 Communty Care FONM, arrfl INestem Isles Carers & U86rs Nerk. We provide information on any other organisabon that ¢xrers may be intere8t8J in. Monltorlng our Servlce8 Monthly acts'¥ity reportg measure achievement and nKnilor the leval8 of provlslon In all areas of our 8eDAce. There is a regular reporting system lo Ihe Management Board We have en annual evaluation quesb'cnnaire gtven to all seNice users, carers, volunteets and staff. We have users meetsngs 4-6 lirnes a year to yJJpport them to make any suggestions regwdiNJ adivitieJ elc. We have Care plan reviews on a 6 monthly basis for all Servi u88r8. Service u8ers can Invlte 8ny perg)n they wish to be presant when trse revi8ws are being carried out. Abov8 all have an open4oor policy and Servi users arml rerS can 8p8ak to the manager at any tim8 shoukj they wish to. Flnln The ongoing economic clirnato and continued severe cuts Local Authority budgets have a slgnlfficant impad on Ihe level ol funding vp re1ve from Joint Servic¢$ INHS We5tem IsS and Comhaide Nan Eilean Skqrl. With the ScottiBh Govemmenl's Carer3 Strategy fvnding in place, furing from 8talutory bodie8 fKW4 8it$ at around 46.5%. This lunding 18 orfjoing on a yearto year basis aTr# Is very much appreclat8d. We am fortun&* that Cobhair Bharraigh continues to h8ve Stn0 SUPPDrt from Chantae Tts and FouTraatlons. Wrthoul this 5UPPOrt V would be able to deliver less than SO% of the current serviee provi%on. Our futuffj level of service delivery wll have to be carefully monitored in linè yth tha ever4Jecrga$ing resource$ from Statutory Agencies. FinanGal support for 2024r2025 was feceived from.. By Lottery Communlty Fund, CNESMfjHB Integrated Joint Board. Seafarers UK, TSI Westèm Isles Wellbeiw Fund, Voluntary Sector Development Fund. and Ihe Western Isles Lottery. Qngolng Support The Board of TnJstees 8Fpreaate the orrfJoing financial support that receive throLffjh the Integrated Joint Boanl. B Lottery Community Fund, Seafarers UK. for ongoing revenue costs. We are grateful to all donations made to the OrganisaOn enablifi9 U8 to continue to deliver thi8 level of service to the Communit of Baffa and Vatersay. The Support of th• Communmy The community. stsff and volunteers are instrumental in enabllng Cobhair Bharraigh lo contsnue lo deliver our Care Servre. Communty support thn)ugh fund raising and donations is Impre83ive, and muth appreciated by the Board of Trustees Our M•nagement Team and Staff On behalf of the Board of Tru51ees we can only thank Margaret Ann and her team for the very profession81 way Ihey continue to deliver support lo ow service users, and for the wide rang8 of duts'es they undertake lo support the communities in Barra and Vatersay. They mainlain standards lo meet the Care Inspeciorale highesl awards and look afterall our ser users wlh care and peCt. Page 4
Cobhalr Bh•rrnigh SCIO Report the Trnstees forthe Year Ended 31 March 2025 Chairpernon FINANCIAL REVIEW Principal fundlng sourcés [rIng the year under review. prtncipal tsnding was recaved from: - Comhairb nan Ei18an Siar & NHS Western18les througn Integratod Joint Board - The National Lottery Communrty Fund - Seafarers UK - The Third Sector Hebrbdes - The Westem Ile8 Lottery - S¢thsh Soaal ser41$ Counal R••or¥e8 polky The CornmTttee examined the requirement fr)r free reserves which are those unrestricted fijnds not invested in fixed assets, designat&1 for specific purposes or otherwise commltted. In orrler to alk th8 Organi5ation to maintain its 0ratIonal capa¢ity, a1 gin the ¢lfCumstsn¢xs in whth it operates, the mwnbers w)sider Ihal this shoUj be not ss than 6 months running o)SlB, telng 8PPfoximalely £9),(x)O. Imlh releren lo the balarre sheat. al 31 MarGh 2025 Cobh8ir Bharraigh retained unrestncled fvnds of £441,901 12024 - £457,042) of which free reserves LWO,187 12024 £206.040) 8TRUCTURE. GOVERNANCE AND MANAGEMENT Oovernlng document Cobhair Bharraigh SCIO wa$ inc%)rporated a$ a SLy)tti8h Charitabl8 Ino)ryJorat&a Organi8atlon on 02 Aprfl 2012. Re¢rultrn•nt and appolnJnont of now tr0& meMbehIP of lh& charity is open to any individual aged 16 or over, that are èlther resKlent of the Islands of Barra or Valer5ay, or have family links lo the Islands. Employees of the organi$8tion cannot become members. Prospective members are requirnd to t>)mplete an application fomi before athmittanc8 18 deadad by the boArd New In18tees must be memberB of Ihe chanty aThY elect at ihe AGM by other members. New truslees also be appointed by Ihe board at any lime. Organl•allonal $1ru¢turn The 8truclure of the organi8alion conglsts of the mombers and the board. The memt•rs ha the rvJht to attend m8mbeTr' meetings lircluding the AGMI and have powets under IIKry con8tilutlon lo elect fellow nptnbgrn to serve on the boaryl and can aLs0 take decisions on GhaTWJe¥ lo the c(trtU1l0n. board hold regular meetings arKI generally ntrOl the activiti88 of the organisation. The trard comprise3 maximL¥n of 12 trustees to a minimum of 4, of whith a thair, vic ¢hair, trea8urar, 88cretary are &¢te0. t#)8rd csn a180 elect any other other office bearw Conser8d apprwata. Every truste8 19 èrrtlld to one vote and Ihe chair ¥hall have an •Jltlonal Ic88ting} vot8 if necessary. Inducilon and trnlnlng ol new tN8tO Trustees are issued with the 'Good Governanc Guide, 8$ issued by Crossroad8 (Scland). All new tnJ8t•e8 ar• required to sign a 'Code of Conments'ality. Trainlng Urse$ relevant lo the duties of eaL* tru8teè are offered as and when such course5 ari#e. Wld•r n•lwo Cobhair Bharraigtt is affilated to Crc6sroads (Scouandl Care Attendant Sctomes. REFERENCE AND ADMINISTRATIVE DETAILS Reglstsrod Charfty Thumber SC032278 Principal addre Kentsngaval Castlebay Ssle of Barra HS9 5XL Page 5
Cobhair Bharraigh SCIO Roport of tho Trujtses forth• Y¢ar Ended 31 March 2026 Trustees Inde endent Examin•r amp acLennan & Co Chartered Ac(xJuntants Unlt 3. Braom Place Portree Hwhland IV519HL Sollcltorn BOY Shaughrts8y Ltd Soli(ors 216 Kllmamoth Road Sh8vl8nd8 Glaggt G43 1TY Bankern Royal Bank of Scoland CaStbaY 1818 of Barr HS9 5XA The CTr0Pera Bank 84186 West Street Sheffiekl S13SX Shavknroth Bank Lutea Hous8 The Dnve Warfey Hill Bu8ine85 Patk Great Warley Brentsood Es8ex CM13 3BE TRUSTEES. RESPONSIBILITY STATEMENT The trustees are responsible ft)r pparing th8 Report of the Trustees and the finan¢ial staternerts in 8rdan¢% th aFplicable law and United ngd(n knffjunthr¥J Stsndards (United kn'ngdom Generalty Apted Accounting PraLtice). Charfty law requires the trustees to prepare financhgl 8tstements for each financaal year. Under that law, the trustees have elected to prepare the financqal statement8 in accordance with United 'ngdorn Generally A(XEpled Accounting Practice (United Kirydom Accounlirrfj StandarLls and applicable law). Under charity law the truslees must not approve the financlal statements unl8SS they are sall'sfied that they give a true and fair view of Ihe state of affairs of the charity and of the incoming resours and applicabtsi of resource8, including the income and gxpendrture, of the charty for that p8riod. In prnparing those financial 8t8lemenls. the trustees are required to select suitable accounting policles and then apply them consistently: obseNe the methods and prinaples in the Charit5 SORP, make judgements and e$lirnates that are aSOnable and prudent., prapare the finanual Statements on the going conrn basis unless It is inapproprkqte to presume thal the charity 711 continue in business Page 6
Cobhalr Bhrni SCIO Report al the Trustees for th• Year End 31 March 2025 TRUSTEES. RESPONSIBILITY STATEMENT - contlnu•d The trustee5 are responsible for keeping pryier accounting records which disclose th reag)nable accuracy at any time Ihe financtal posiUon of the chartty and to enable to ensure that the flnanaal statements compty the Charitles and Trustee Investment (sCand) Act 2005 and The Charitles AccoLmts Iscoliandl Regulations 2006 (a8 amended). They are 81so responsible for safeguardlng the ass8ts of charlty and hee for taking reasonabl8 sleps for Ihe pTeventlon and deleGtion of frdud and olher iTTegularilies. Approved by order of the board of trustees c . and signed on its behalf by.. Page 7
Independent exJmine¢$ Report to Ihe Tntee8 of Cobhair Bhafralgh SCIO I report on the accounts for the year enthd 31 March 2025 sel out on pages nirn to eighteen. Re8ctiV0 re8ponslbilitièi of tru8tths and éxamkner Tf charl3 trustees are reBponsible for the preparatNx of the accounts in aC0)rdan the terns of the Charib'es Tnjslee Investment (Scoliandl Act 2LK15 and the Charitses Aoxunls {ScoUand) Regulations 20C6 (as amended). charity's bustees mnsider that the audit requlremenl of Regulation 1CI1 Ila) lo Ic) of the Aco)unts Regulations does not apply. It is my responsbilily to examine the accounts as requId under Section 4411}IcI ol the Acl and lo slaie whether partl(xJlar mattor8 have Gt+mo lo my attention. Basis of th• independenl •xanNnorf8 report My examination was ned out in aeojfflance wrth Regulation 11 of Ihe Charities Accounts Iseollanél Regulations 2[6. An examlnalion irKludes a r8view of the a(xoting records kepl by the charity and a corrpanson ol the a¢xounl8 pSented with those records. It also ncludes consideration of any unugjal Items or dIlOSUre5 Ihe a(uunts. and 8ee14ing explanalions from you as tnjslees concrnin9 any such metters. Thè Pdur¢S uTrSertakon do not provi¢ all the evldence that would be reqUId in an audit, and consequenty I do not express an audit opinion on the view given by the acAx>unts. Independent examinerfs Btstement In rtnection with ry examination. no matter has to my attenti '. (I I V4hiGh gives me reaaonable ¢w8e to believe that, in any material rg8PaCt, Ihe rffjuirèrnents to keep 8CLountsng records n a[dance with Sedion 44111(a) of th8 2IXIS Act Regulation 4 of tho 2006 Attounts Regulation8,' arKI to prepare accounts vthld) aord with the a¢xounllng r8thrth and to cc¥nply with Regulatnn 8 of tho 21x6 ounts Regulations have not been ml., or (21 to which, in my orynion. gttenkn'on 8houlJ be In order to enable a proper uThlerstaThling of the acco13 to be r8ac*ed. Campbell Stewart MocLenn8n & Co Chartered Accountants Unit 3, Broom Place Portree Highland IV51 gHL Page 8
Cobhalr Bhal9h SCIO Staternent of Flnanclal Acljvltleg for the Year Ended 31 Mar¢h 2025 3113r25 Total fund8 3113r24 Total funds Unrestricted funds Re$tr]'cted funds Noteg IPICOME AND ENDOWMENT8 FROM Donatiorn and legacie8 93,826 50,523 144.349 152.881 Charltabl¢ aclivitles Day-care & home support Stsff Mens, Social Club 38,667 47.202 1,371 50 42,505 1,371 so Other trwjing acbvitie8 Investrnent In(me 2,225 722 2.225 722 1,675 916 Total 135,490 60,429 195,919 197,977 EXPENDITURE ON Rain9 fund8 614 Char5t•bl• aGtlvltleo Day-carn dired eosl• Offlc* costs Staff Cobhair Bharraigh onlre Gaan Merffj. Social Club &)veman Neuro Group Depreciation 11.261 4,558 111,902 6,532 12.269 23.530 4,558 163.520 6,532 28,226 51.618 155,SY)5 2.181 3,776 2,181 3,776 267 9,423 3,519 287 9,423 9,e09 TolAI 1}.631 64,154 214.785 207.705 NET INCOMWIEXPENDITUREI 115,1411 {3,725> (18,8661 19,7281 RECONCIUATION OF FUNDS Total fvnds brought forward 457,042 3,725 460.767 470,495 TOTAL FUN03 CARRIED FORWARD 441.11 441,901 480.767 The note¥ form part of these financaal statements Page 9
Cobhalr Bharralgh SCIO Balance Shoot 31 MarGh 2025 3113125 Total funLts 3113124 Total funds Unr8Strfclod funds Re8trlctsd funds Noles FIXED ASSETS Tanglble assets 241.714 241,714 251,002 CURRENT ASSErs Debtors Pr&payment5 and accryd Irrome Cash at bank and In hand 786 1,989 239.481 4,162 3,T98 248 703 1.989 32.299 209,957 32.299 242,256 256,663 CREDITORS Amounts falllng du8 thIn one year 10 19,7701 (32.299) 142,06g) 146,898) NEf CURRENT A88Ef8 200 187 200 187 209 765 TOTAL ASSEfs LESS CURRENT UABILMES 441,901 441,901 460.767 NEf A8SET8 441901 460 767 FUNDS Unrestricled fvnd8 ReBtrtell furd8 12 1141.901 457,042 TOTAL FUNDS 460 767 al 8lat8ments wero #pprovod by thè BDard of Trug18e8 and authorfs8d 19gue on . 8nd were Sne on IIB b&half by.. The notes fomi part of these financl81 stataments Pagp 10
Cobhalr Bharraigh SCIQ Noto3 to the Flnanclal Statements for the Year Endod 31 March 2025 ACCOUNTING POUCIES Basis of preparlng the finan¢lal 8tatements The finanaal statements of the charity, which is a public b8nefrt ent under FRS 102. have been prepared in aax)rdance wth the Charities SORP (FRS 102) 'A£¢ounling aTrJ Reportsng by Chanlies: St8lernent of RecomffÉnded Pracbce aFplicable lo ¢harflks preparing Ilir aoxiwls in aG(vrdance wth the Financial Reporting Standard applicable in UK Repub&G )f Ireland {FRS 102) {effectiv• 1 January 2015),. Financial Repo.n9 Stsndard 102 'The Financial Reporting Standard applicablé in the UK and Republic of Ireland and the Charities and Trustee InNe$trnent {SlIan) Act 2005. The hnancLql statenEnts have be prepared under the historical cost convention. Flnanclal r•portlThJ •tsndanl 102 - r•duced dl•clo•urn ex¢mptlon• The tharity has taken athantage of the following disclosure exemptsons in preparing these financial statements. as pem)itted by FRS 102 Financial Reportng Standard applicable in the UK arKI RepubliG of IlaN1'. the quirements of Section 7 statorn1 ol Cash FIow8', the requirenEnl of paragraph 3,17{d)- the requirenxnts of paragraphs 11,42, 11.44, 11.45, 11.47, 11.481aXiiil, 11.48(al(Nl, 11.48lbl and 11.481cl', the requirements of paragraphs 12.26, 12.27, 12.291a), 12.29lb) and 12.29A' the requirement of paragraph 33.7. Incom• All income is reco9ni8ed in tho Statement of Financial Adivibes once the ¢hgrity has errtltiefffit to the Abnds. il protsae Ihat thè n(x)me be CtIved and the arnount can be mea8ured reliably. Expendltur• Liabilits are recognlsed aa expendtture as 8oon as there 18 a 18gal or mnstwcti%e oblvJats'on commitbrvJ the charity to that experKlilure, rl is probable that a transfer of OnoMiC benofits wll be required in settlemert and the affK)unt of the otdigation can be measured reliably. Expendlture Is accounted for on an aLrnJals basts and has been classified uThJer headings that a99regate all cost related to the (ategory. Where cn6ts cannot bo dlreGily attnbuted lo partUl4r heading8 they have been 811ocated lo acb'vities on 8 b88ig COn$tent the uge of reBouri8. Tanglbl• fix•d a8 Depreaation 18 provlded at the ftlowlng annual rates in order to Wte off e8th 88set over bts ebtimated u8¢fiJl Freehold prcperty Furniture & fitting8 Equipment Computer equiFxnenl 2% on buildlngj but not provided on larKI 15% on reducing balance 25% on Teduang balance 25% on Teduryng balance Assets afe capitali8ed at C05t in the pernd Sn vthich they are obtained. Taxatlon The chaiity is exempt from tsx on its tharitable activf(ies. Cobhair Bhaffaigh is nL VAT registered and theref costs include ts irrecoverable eknent of VAT with the expenditure to which it relales. Fund accountlng Unrestrictsd funds can be in accordan Wbth the charitsb objedwes at the diSCretn of the trustees. Restricted funds can only be used for particular $tried purposes within the objects of the tharity. R88triction8 arise when spe¢Afied by the donor or when funds are rai$ed for parttular restricted purposes. Oesignaled funds are unrestrrcled funds Set aSKle for a parlicular purpose by the tnjsteès. Grants received towards fixed assets, On fulty expended in acrdanc£ th the lemg of the cnndillons imposed. are held a3 designated funds In crter to track the net book value of related assets. Further eyplanation of the natu and pUSe of each luTrJ is Induded in th8 notes lo the finanGial statements. Penslon costs and other post-retirement benefrts The charity operates a defined contribution penSn stheme. Contributsons payable lo the charitys pension scheme a charged lo the Statement ol Finanal A(*"vib'e8 ill the penod to which they relate. Page11
Cobhalr Bharralgh 10 Nots8 to the Flnancial Ststements - conunued for the Year Ended 31 htsrch 2025 DONATIONS AND LEGACIES 31r3125 3113r24 Donatior Grants Men's Sockql Club donation8 6,617 136,340 1,392 7,042 144,411 1,428 144,349 152,8e1 Grants receNed, Induded in the 8knove. gre a8 lollow8.' 31r3125 3113r24 CNES & NHS IM tJB Seafarers UK Nanal Lottery Communty Fund 85,817 15,OtXI 35.523 92,188 15,OD) 37.225 136,340 144,411 OTHER TRADING ACTIVITIE8 3113125 3113r24 Frnnd8 ofcobhair Bharraigh offi income 740 1,485 69) 985 2,225 1,675 INVESTMENT INCOPAE 3113r25 3113r24 Deposit xcount Internst 722 916 TRUSTEES. REMUNERATION AND BENEFIT8 There ware no trustees, rernuneralion or othèr benefrts for Ihe yaar end1 31 Marth 2025 nor for the year ended 31 Mafch 21Y24. There K4pre no tru$tso9' expen8es p8KI tor Ihe year eNled 31 March 2025 nor the year ended 31 March 2024. STAFF COSTS 3113r25 3113r24 Wages and salaries Sorial secuiity Q)sts Other pensw?n costs 145,206 4.919 2,759 138,861 4,158 2.560 152.884 145.579 The average monthly nurnb8r of empk)yees during the year wa8 89 follows.. 3113125 3113124 Care se1 Manager {30 hrsAvk) Admin Assistant124 hr} Care Assistant {21 hr8) & (16 hrslwk) Cook (21 hrsM(} HousekeekEr16 hrslwkl Relief Worker810 hrs contracts) 12 12 Page12
Cobhalr Bharnigh SCIO Notes to the Flnanclal Slaternents - contjnuod forthe Year Ended 31 March 2025 STAFF COSTS-continwd No employees rn¢eNed olUmn in ex85 of £60,Cm. Key Management Compensatlon Key managwnent GompensatK)n amounted to £33,814 gr05s wage8, £3,410 as errployefs National Insurance o)ntrt>utions and £825 as employer5 pension (y)ntribulions {2024 - £33.148 £3,319 arml £774 respectively) dunng the year. COMPARATIVU FOR THE STATEMEMf OF FINANCIAL ACTIVMES Unrestricted funds Regtrthd fur¥Js Totsl funds INCOME AND ENDOV¥MENT8 FROM Donations and aa88 1(X),658 52,225 152.881 Charltablo a¢llvlth• Day-care & home 8UPPOrt 41,482 1.023 42,505 Otherlrading athits88 InNwtrnent incorna 1,675 916 1.675 918 Total 144.729 53,248 197.977 EXPENDITURE ON R8islry fvnds 614 614 Charltabl• a¢tlvlt8 D8y•care d1ct costs 14,958 4.684 117,652 11.270 28,226 Staff Cobhalr 8harrah Ixntre Garden Men8, SOCI Club Govemance Depreclstion 38,253 155.gJ5 2,C46 3,519 3.519 9,609 Total 158,182 49,523 207.705 NET INCOMEIIEXPENcirruRE) Trnn•for• b•t*•n funds (13,453) 494 3.725 {4941 19,7281 N•t mov•m•nt In fund• (12,959) 3.231 19.7281 RECONCILIATION OF FUND8 Total fuThl$ brought foTh¥ard 470,Crf)1 470,495 TOTAL FUNDS CARRIED FORWARD 457,042 3,725 4e4J,767 Page 13
Cobhair Bh•rralgh 8CIO Notes to the Flnanclal Statéments . contlnued forth• Year Ended 31 htrrch 2025 INDEPENDENT EXAIIINER FEES 31.03.25 31.03.24 Quidfbooks set-up, training and SUbSp1 fees Amounts wd to IrKlependent Examin•r In respect of. Independent examination Accounts preparatM?n and other se1(9 467 443 1,740 1,740 3,923 TANGIBLE FIXED A88ET8 Fr6ahold property Furniture & fftting8 Computer equipment Equipment Totals COST At 1 Aprll 2024 Additlons Disposa18 303,815 28,108 135 1434) 11,847 5,978 347,746 135 13,499) 12,0491 (1,016) At 31 March 2025 303,815 25.809 9.798 4.960 344.382 DEPRECIATION At 1 April 2024 Charye fix year Elininated on di8POsal 19,932 934 (wi 5,885 1,328 11,403) 4,624 328 (975) 96,744 8,666 12.7421 6.076 At 31 March 2025 72,379 20,502 5,810 3,977 102,668 NET BOOK VALUE At 31 Mwrh 2025 231,436 5.307 3,988 241,714 At 31 Mgrch 2024 237,512 6,176 1,352 251,002 DEBTORS: AMOUNT5 FALLING DUE WITHIN ONE YEAR 3113r25 3113r24 Other debtorn 786 4,162 11. CREDrroR3: AMOUNTS FALLING DUE WITHIN ONE YEAR 3113125 3113124 Taxation and S41 eecunty Other ¢ditOrS 2.378 39,891 2.479 44,419 42.Cb9 46.898 Induded wihin other credrtors is £32.299 of deferrexl grants from the N8lion81 Lottery Communty Fund, Voluntsry Sector Development Fund, Spagan CommunRy Fund aThJ Uisl Coun1 ofvoluntary Orgsnisalion. Page 14
Coljhalr Bharrdlgh SCIO Notss to thé Flnanclal Ststomènts - eontlnued for the Year Ended 31 Karch 2025 11 LEASING AGREEMEpirs Minimum lewde payments urmler non-CanlIable cyerating lease5 fall due as follrJ¥V& 3113125 3113r24 wthin one ar Belween one and fve yea 792 1.656 1.858 2,520 13. MOVEMENT IN FUNDS Net movement in funds Transfers At 31.3.25 At 1.4.24 funds Unr•strfetad lund• General 206.040 15,7181 1135) 2LX),187 DesKJnated fund - Cobhair etharraigh ntre Deslgnated fvnd - Fixlur88. fittITwas & eqJiFynent 237,512 16.0761 231,436 13.490 13,3471 135 10,278 457,042 115,1411 441,SYJ1 R•strlcted lund• Nabonal Lottery Communlty Fund 3.725 13.7251 TOTAL FUN03 460.787 (18.8861 441,901 Net ffthement In funtjs. Included In Ihe above are as follow8: Incoming 8ources Resou6 expended Movement in fUJ6 Unrestrfctsd fund• General 135,4 (141,2081 15,718} De8igngtod fund- &bhair Bharraigh centre Designated fiJThJ- Fixtures, ffittings & equiFwnent (6,076) 16,0761 {3.347) (3,347} 135,4 1150,631) (15,1411 RMtrl¢t•d fundg Seafarers UK Natnal Lottery Community Fund 15,000 115,1)))) 35.523 139,248) {3,725) Communty Mental H6aUh and Wellbeing Fund Western Isles Lifteslyk Lottery Scottish SDaal Services Counol - Voluntary Sector Development Fund 7,386 1,149 (7,386) (1,1491 1,371 <1,3711 60,429 164,1YI (3,7251 TOTAL FUNDS 195,919 1214.7851 (18,8e6) Page 15
Cothair Bharralgh SCIO Note8 to thg Flnanclal Statements - C¢TrUed for the Year Ended 31 Mah 2025 13. MOVEMENT IN FUNDS - ¢ontinued Comp•raliveg for rnovemenl in funds Nel movement in funds Tran8fer8 At 31.3.24 At 1.4.23 fuTrJs Unrestricted funds General 215.938 (3,8441 16,054) 2C6,040 Desunated fijnd - Cobhair Bharraigh centre Desunated fund - Fixtures, fittings & eqUient 243,588 16,0761 237,512 10,475 13.5331 6,548 13,490 470,001 (13.4531 457,042 Re•trlct•d funds National Lottery Communrty Fund 3,725 3,725 CCF- donatK>n for18Ptc¥> (w) 3.725 1494) 3.n5 TOTAL FUNDS 470.495 19,7281 4fyJ,787 C¢)mparative net movement in fvnd8, indUdl in tho 8ts0 are as followi: Incoming 80UT(XS Resourca8 expended MD¥em•nl n fvnd8 Unrn•trl¢t•d fund• General 144.729 (148.5731 13.844) DeswJnalod hJnd- Cobhair 8harralgh nlre Desnathd fvnd - Fi%iure8, fftts'ngs & equipment {6,078) 18,076) (3,533) 13,$331 144,729 (158,182) {13,453> Re8trlcted lund• Seafarers UK National LDttery Communrty Fund 15,000 115,(KKi ) 37,225 1,023 I33,5) (1,(Y23) 3,725 Westem Isles Lffteslyk Lottery 53.248 149,5231 3.725 TOTAL FUNDS 197,977 (207,7051 {9.728} Page 16
Cobhalr Bharrnlgh SCIO Notes to the Flnanclal Ststements - contlnued for th• Ye•r Ended 31 March 2026 13. MOVEMENT IN FUNDS - ¢ontlnu•d A current year 12 months and prior year 12 month8 rnbined position is as follows: Tran8fer8 belween funds movemont in fvn(b At1.4,23 31.3.25 Unre8trf¢ted funds General 215.938 19.5621 (6,189) 200,187 088ynat8d fund- Cobhair Bharraigh nlre DeswJnated fund- Fthr&s. ffltingg & equipment 243,588 (12.1521 231.436 10,475 {6,8801 8,683 10,278 470,OJ1 {28.5941 441,901 TOTAL FUNDS 470,495 128,5941 441.901 A curfftnt year 12 rnontrA and prfor year 12 month8 rxjmbined net movement In funds. IndudeJJ In thè 8b)ve are as follovA'. IncA)mlng re80urc Resources oxpendod Movement In furkJ8 Unmtrfcl•d fundi Gen81 280,219 1289,781) {9,2) O•svJnateJ fvnd - Cobhair Bhaffa(gh c£ntre Designated fund- Flxlures, fittings & equipment 112,1521 (12.152> 16,8801 (8,880) 280,219 (308,813 } {28.5941 R••trl¢t•d fundi Seafar8r8 UK National Lottery Community Fund 30,000 130,CL)QI 72,748 172,748} Communlty Mentsl Heatlh and Wdlbeiftg Fund Western Isles Lifte8tyle Lottery Sttsttish Social Servi8 Counal- Voluntary Sector Del*10pnI Fund 17,388) 12,1721 2,172 1,371 11,3711 113,677 (113,6771 TOTAL FUNDS 393,896 {422.4901 128.5941 Natronal Lottery Communrty Fund and Seafarers UK funds were awarrled for the core costs of horre supF4)rt arKI day care gervices. Furth totalling £26,327 for The National Lottery Communrty Fund Ire deferred at the year end. Weslem Isles Lifestyle Lottery - this fund was used for a ChrEknas lunth and clIdh. These fuTrYs were fully expended in the year. Voluntsry Sector Development Fund funded by the sttl$h Social Serv$ Counal, these fvnds lolalling £1,029 were deferred as the expenditure Olxurred in the subsequent year. Communf(y Mental Heamh and Wellbeing Fuftd - fted by Uist Counal of Voluntary trganBation. trSe funds lotalling £4,443 vRre deferred as this project occurred after the year end. Page 17
Cowialr Bharrdlgh 8CIO Not•s to the Financlal Slaternents - ¢ontlnued for the Year Ended 31 March 2025 MOVEMENT IN FUNDS - eontlnuod Spagan Communty Fund - fvnded by Cownhearsnal BharraKth a9us Bhatstsaidh . Ihese funds tolalh'ng £0 were deferT8d as this project ocwrred afterthe year end. Tr•nsfern between fund• Funds received ftjr pital expenditure, whKh have been fvly expended in aca)rdan with the restridion3 imposed, have been transfttred to Un$triv funds. "fhese are aco)unted for as deSnated funds In order to tl net book value of related assets. A transfer of£135 of fixod 88sets was made from unrnstricted general fund lo the charity5 unlpstrithd d88ignated [tUres, fittings & equipment fund. RELATED PARTY DISCLOSURE3 Tra no rdated party trnnsadion8 for the year ended 31 Mar(* 2025. ULTIIA4TE CONTROLLING PARTY Cobhalr Bhaffaigh 18 a Scoth5h Ch81itable Incofporated OvJanls8tion and 16 gov•med by Its board of tr1881. Thre IB no ultlmato controlling paty. 16. Page 18
Gobhalr Bharralgh 8CIO O•talled Statonnt of Flnancial Activltles for the Year Ended 31 VArch 2025 3113125 3113r24 IPU)ME AND ENDOY¥MENTS Don•tlons and l•gacles Donations Grants Men's Soc41 aub donatn8 6,617 136.yo 1,392 7.042 144.411 1.428 144.349 Is2.1 Other tradlng acllvltl•• Friends of C¢hair Bhdh Office inGune 740 1,485 690 985 2.22S 1,675 Invo•tm•nt Ineorn• Deposit accwnt Interast 722 916 Charllable actlvltles Daycare PrOViOn Contrac*ed c4re l>ant8 Mileage 11.180 20.144 9,906 7,393 8,619 21,7( 1,OZ3 11,155 48.623 42,505 Total Incomlng rn•oure 195,919 197,977 EXPENDMJRE Ralslng don•llonB and l•gaele• AdvertT'sino Sub8Griptions 14) 607 603 Oth•r tradlng acllvltle• Fundral8lng expenses 133 Charitsbl• actlvltle# Wages So(ial security Penslorra Malerials & activities Staff mikryage & trovel Training Outings Transport MeaL8 Carer expen8e8 & braaks ProfessDnal fees & subsc¥iptions Mens, Soual Club Loss on Sa of tangible fixed assets 145.206 4,919 2,759 138,861 4,158 2,560 1.267 6.827 1,24 314 14,1C 6.790 2,424 1,476 2,020 757 1,080 423 13,879 7,262 1,476 2.046 1 B9.510 181.680 Support costs Management Inrance Carrd forward 2,930 2.930 2,708 2,708 This page does nol form part of the stalutt)ry finanaal slaterrents Page 19
Cobhalr Bharrnigh 8CIO Delalled Statsmènt of Flnanclal Acllvltles for the Yoar Ended 31 March 2025 31r3125 3113r24 ManamnI Brought Irdrd Light arvj h Tetephor Office ¢OBI8 Sundries DepCiation of proFerty 2,930 2,754 2.708 1,191 2,198 265 8,076 40 6.076 L 11 Copier lease Repairs & renewals Hou8ehokl & deaning Subscription8 Depreciation of computsr equiwnent Depreciation ol equiprrÉnt Depreciabjn of fumrture & ffttings Rent 1.079 483 797 2,625 623 452 1.991 702 328 1.328 934 20,405 21,8¥2 Gov8rnance costs A(oUntancY Committee exFEnae8 3,617 255 3,480 39 3,872 3,519 Total r88Jjr exwnded 214,785 207,705 Not •xpgndltur• (18,886) 19,728) This page does not fonn part of the ststutory finanoal slatements Page 20