REGISTERED CHARITY NUhTER: SC032278
Roport ofth• TnMtoK and
Unaudlted Fln•nclal Ststsfflents for the Year ETrd￿ 31 March 2025
Cobhair Bharrnlgh SCIO
Campbell Slew8rt m￿Lenna￿ & 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
Ind￿￿n￿Ont 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 y￿th 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 ReComMen￿d 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 Bha￿aIgh 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 b￿a￿A from thelr cariry respcnsibilitEs and maintain tr￿1r 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 V￿th 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 Y￿th dementia and those who care for them.
To provkle day￿re for popl8 With démonlia.
Stratsgl8s for achl8vlng maln obJo¢tfv• and 81gnlllc•nt acllvmes
Day-care for seNce users with dementia and for t￿e 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 seNic*8 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 serV￿e 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 a*n of the organi8ation is lo provide support selv￿8 enable people wrthin our
comrnunlty lo remain in th￿r 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 ￿1r￿mIng 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 partne￿IP with their carer.
Faciliti88 available in Cobhair Bharr8igh Centre meet the need8 01811 our d￿nts, 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 beC￿mI￿ 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.
V*le alm to 8UPPOrt SeTri￿ uBeTr lo rtmaln in their ¢)wn homes for as long as is possible.
To sch￿￿ thij we wort( c￿SelY 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 v*ek 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 I￿e$.
Quallty of Care
ca￿ Services in Scotk2nd a￿ not allowed to operate unless they are registered with the Care Inspectorate. As b*ll 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 in￿ected annually by the Care Inspectorate and the inspethons Can be unVannoun￿d. 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 fUrt￿r 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.
No￿1*tter
To keep servre ugers, carer5 8nd rnembers infomied, a nelvs￿tter 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 C￿b IB an important point of contact,
prowding a rroeting plao frjr n*mb8rs 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 Satu￿aY of every month, arKI carern evenl8 qujrterly. The Baffa Cancer Suppcrt group also u80 tho premise8.
Voluntsarn
Cobh8ir Bharra*3h is ¥Ery fortunate in th8 8UPPOrt the seNlce r￿1ve$ 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 0￿￿Oing 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 Inspect￿ate SC￿ttish 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 register￿1 ￿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 servI￿S 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 h￿e four persons enrolbd
ith us. This sorvice is extremely useful to the carets who choose this option for home care a￿1 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 Ne￿rk. 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 tr￿se 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 re￿1ve from Joint Servic¢$ INHS We5tem Is￿S and Comhaide Nan Eilean Skqrl. With the ScottiBh
Govemmenl's Carer3 Strategy fvnding in place, fur*ing 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 St￿n0 SUPPDrt from Chanta￿e T￿ts 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 y￿th 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 Organisa￿On 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
0￿ratIonal capa¢ity, a￿1 gi*n the ¢lfCumstsn¢xs in whth it operates, the mwnbers w)sider Ihal this shoU￿j 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 appoln*Jnont of now tr￿￿0&
meMbe￿hIP 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 $1ru¢turn
The 8truclure of the organi8alion conglsts of the mombers and the board. The memt•rs ha￿ the rvJht to attend
m8mbeTr' meetings lircluding the AGMI and have powets under IIKry con8tilutlon lo elect fellow nptnbgrn to serve on the
boaryl and can aLs0 take decisions on GhaTWJe¥ lo the c(￿￿trtU1l0n.
board hold regular meetings arKI generally ￿ntrOl the activiti88 of the organisation. The tr￿ard comprise3
maximL¥n of 12 trustees to a minimum of 4, of whith a thair, vic* ¢hair, trea8urar, 88cretary are &￿¢te0. t#)8rd csn
a180 elect any other other office bearw Cons￿er8d apprwata. Every truste8 19 èrrtll*d to one vote and Ihe chair ¥hall
have an •*Jltlonal Ic88ting} vot8 if necessary.
Inducilon and trnlnlng ol new tN8tO
Trustees are issued with the 'Good Governanc* Guide, 8$ issued by Crossroad8 (Sc￿land). 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
CaSt￿baY
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 p￿paring th8 Report of the Trustees and the finan¢ial staternerts in 8￿rdan¢% ￿￿th
aFplicable law and United ￿ngd(￿n knffjunthr¥J Stsndards (United kn'ngdom Generalty A￿pted 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 resour*s 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 Charit￿5 SORP,
make judgements and e$lirnates that are ￿aSOnable and prudent.,
prapare the finanual Statements on the going con￿rn 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 (sC￿and) Act 2005 and The Charitles AccoLmts Iscoliandl Regulations 2006 (a8
amended). They are 81so responsible for safeguardlng the ass8ts of charlty and he￿e 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 Tn*tee8 of
Cobhair Bhafralgh SCIO
I report on the accounts for the year enthd 31 March 2025 sel out on pages nirn to eighteen.
Re8￿ctiV0 re8ponslbilitièi of tru8tths and éxamkner
Tf* charl￿3 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 requI￿d 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(xo￿ting records kepl by the charity and a corrpanson ol the a¢xounl8
p￿Sented with those records. It also ncludes consideration of any unugjal Items or dI￿lOSUre5 ￿ Ihe a(uunts. and
8ee14ing explanalions from you as tnjslees conc*rnin9 any such metters. Thè P￿￿dur¢S uTrSertakon do not provi¢* all
the evldence that would be reqUI￿d 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) a￿ord 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 acco￿13 to be
r8ac*ed.
Campbell Stewart MocLenn8n & Co
Chartered Accountants
Unit 3, Broom Place
Portree
Highland
IV51 gHL
Page 8

Cobhalr Bha￿l9h 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
Rai￿n9 fund8
614
Char5t•bl• aGtlvltleo
Day-carn dired eosl•
Offlc* costs
Staff
Cobhair Bharraigh onlre
Ga￿an
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 accry￿d 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
ReBtr￿tell 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 S￿￿ne￿ 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 Il*ir 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$trnent {S￿lIan￿) Act 2005. The hnancLql statenEnts have be
prepared under the historical cost convention.
Flnanclal r•portlThJ •tsndanl 102 - r•duced dl•clo•urn ex¢mptlon•
The tharity has taken athantage of the following disclosure exemptsons in preparing these financial statements.
as pem)itted by FRS 102 Financial Reportng Standard applicable in the UK arKI RepubliG of I￿laN1'.
the ￿quirements of Section 7 stator￿n1 ol Cash FIow8',
the requirenEnl of paragraph 3,17{d)-
the requirenxnts of paragraphs 11,42, 11.44, 11.45, 11.47, 11.481aXiiil, 11.48(al(Nl, 11.48lbl and
11.481cl',
the requirements of paragraphs 12.26, 12.27, 12.291a), 12.29lb) and 12.29A'
the requirement of paragraph 33.7.
Incom•
All income is reco9ni8ed in tho Statement of Financial Adivibes once the ¢hgrity has errtltieff￿fit to the Abnds. il
protsa￿e Ihat thè n(x)me be ￿CtIved and the arnount can be mea8ured reliably.
Expendltur•
Liabilit*s are recognlsed aa expendtture as 8oon as there 18 a 18gal or mnstwcti%e oblvJats'on commitbrvJ the
charity to that experKlilure, rl is probable that a transfer of O￿noMiC benofits wll be required in settlemert and
the affK)unt of the otdigation can be measured reliably. Expendlture Is accounted for on an aLrnJals basts and
has been classified uThJer headings that a99regate all cost related to the (ategory. Where cn6ts cannot bo
dlreGily attnbuted lo part￿Ul4r heading8 they have been 811ocated lo acb'vities on 8 b88ig COn￿$tent the uge
of reBouri*8.
Tanglbl• fix•d a8￿￿
Depreaation 18 provlded at the ft￿lowlng annual rates in order to W￿te 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 diSCret￿n of the trustees.
Restricted funds can only be used for particular ￿$tri￿ed purposes within the objects of the tharity. R88triction8
arise when spe¢Afied by the donor or when funds are rai$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 ac￿rdanc£ 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 pU￿￿Se 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 penS￿n stheme. Contributsons payable lo the charitys pension
scheme a￿ charged lo the Statement ol Finan￿al 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
Na￿nal 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 end￿1 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 se￿1￿ 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 ex￿85 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¢tlvlt*8
D8y•care d1￿ct costs
14,958
4.684
117,652
11.270
28,226
Staff
Cobhalr 8harra*h 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 SUbS￿p1￿￿ fees
Amounts wd to IrKlependent Examin•r In respect of.
Independent examination
Accounts preparatM?n and other se￿1(￿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 S￿41 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 Coun￿1 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-Can￿lIable 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
Resou￿6
expended
Movement
in fU￿J6
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
Nat￿nal 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 Ma￿h 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 &
eqUi￿ent
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, indUd￿l 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
Des￿nathd 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
Gen￿81
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 Servi￿8 Counal-
Voluntary Sector Del*10p￿nI 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 I￿re deferred at the
year end.
Weslem Isles Lifestyle Lottery - this fund was used for a ChrEknas lunth and c￿lIdh. These fuTrYs were fully
expended in the year.
Voluntsry Sector Development Fund funded by the s￿ttl$h Social Serv￿$ Counal, these fvnds lolalling
£1,029 were deferred as the expenditure Olxurred in the subsequent year.
Communf(y Mental Heamh and Wellbeing Fuftd - f￿￿ted by Uist Counal of Voluntary trganBation. tr￿Se 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￿$tri￿v￿ funds. "fhese are aco)unted for as deS￿nated 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
T￿ra 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 tr￿1881.
Thre IB no ultlmato controlling paty.
16.
Page 18

Gobhalr Bharralgh 8CIO
O•talled Staton*nt 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 donat￿n8
6,617
136.yo
1,392
7.042
144.411
1.428
144.349
Is2.￿1
Other tradlng acllvltl••
Friends of C¢*hair Bh￿d￿h
Office inGune
740
1,485
690
985
2.22S
1,675
Invo•tm•nt Ineorn•
Deposit accwnt Interast
722
916
Charllable actlvltles
Daycare PrOVi￿On
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
In￿rance
Carr￿d 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
Mana￿m￿nI
Brought I￿rdrd
Light arvj h
Tetephor
Office ¢OBI8
Sundries
Dep￿Ciation 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