scorrisH CHA NUMBER: SC034125 -CUIMHNE N TAOBH SIAR ES ANNUAL FOR THE YEAR ENDED 30 SEirrEMBER 2025
CARRAGH- COGAIDH AN CONTENTS OFTHE ANN AL REPORT AND ACCO FOR THE Y AR ENDED 30 SEPTEM Page General Infonnation TNstees' Report Receipts and Payments Account ststement of Balan Independent Examlnerfs Report
IM IDH AN TA LINF HE YEAR ENDED EPTEMBER 202 ADDRESS: Ealagro 4A Upper Coll Isle of Lewis H52 QLT SCOTTISM CHAiirrY NUMBER: SC034125 INDEPENDE1 EXAMINERS.. aB Ser¥es Chartered Accountants 63 Kenneth street Stornowav Isle of Lewis HSI 2DS BANKERS: Rtsyal Bank of Scotkir¥J 17 North Peach Street Stornoway IS of Lewis HSI 2XH
GH-CUIMHNE AIDH AN TAOBH SIA TR THE YEAR ENDED SEPTEMBER 2025 Scottish Charity Number SC034125 Currert trustee$ Iain Smith Gary Campbell Ian Hunter Catherine A Carnpbell Donald Morrison Roddy Murray Christine Murray Donald Srnith john A Graharn Donna Maclennan la)airl (VI Chairl (Treasurer) {Clerkl Other trustees durln9 the year Murdo Mackan resigned 07.10.25 Contart address Ealagro 4A Upper Coll 151e of Lewis HS2 OLT Recruitment and appointment of Trustees All of the Charity'5 trustees are appointed or reappointed by the members at our annual general rr*iro. Governino document The Charity is constitutsd as an urTrinCorated ass00aon. The purposes and adrninLstrab'on of the charty are set out in our Constitution. Charitsble purpose5 l. The construttion and maintenance of a War f4kmrial to comrnernorate those from the West Side (Dalbeg to Amoll who gave their lives in the Service of their county,. 2. The creation of a Roll of HoTh)ur as a reminder of those, from the West Se on attNe semte in times of conflKt. Activities and achievements During the year, the Charity continued to maintsin and manage the War Memorial and Rdl of HoTh)ur. Trustee rernuneratlon and expenses The trustees dkJ not reNe any remuneration or expenses during the year. FinCIal posltlon As a result of the surplus of £6,706 during the year12024 - surplus of £2,393), unrestritt&1 funds of £4,62812024 - £5,422) and Stritted funds of £9,500 (2024 - £2,000) were held at year-end. Restricted funds represent grants received to assist with the cost of landscaping at the War Memorial.
RRAGH-CUIMHNE ID AN TAOBH IA TR R THE YEAR ENDED 3 SEPTEMBER 202 Reserves policy The general fund p5ts the unrestritted funds from past operdtiry results not yet utilised. It also represents the f reserves of the charity. The tnJstees have examined the chanty's requirernents for reserves in light of the main risks to the charty and consider that sufficient reserves to cover emerncy repairs and future reir and maintenance costs should be held in unresthtted resew. The trustees consider that the level of unrestricted serveS held at yearnd are sufficient to meet the association's ongoing operational requirements and enade the charty to aintinue with it5 actNities for the forthcoming year. Fund5 are also raised for Specif proietts as required. Approvbj by the Trustees and signed on their behalf by.. I Hunter Trustee Date..
CARRAGH- IM AIDH At4 TAOB RECEIP AYMENTS ACCO FOR THE YEAR END D 30 SEwfEMBER 2 Unrestricted Restrirted funds funds Year ended 30 September 1025 Year ended 30 SeptemLer 2024 Receipts: Donats"or Grants'.- CNES- Crown Estate Bank interest 1.000 1,000 470 7,SIK+ 7,500 2,000 Payments: Legal and professional fees Repairs and Maintenance 506 506 80 Surplusl(deficit) for year 794 ATEMEpif OF BALAN Unrestrlcted funds R•strirted funds At30 September 2025 At30 September 2024 Bank and cash in hand Funds Opening funds Surplusl(defKitl for year 5.422 794 2.000 7,422 5,029 During the year. one trustee was re•mled a totsl of £506 (2025.. Enill for expenses incurred on beha of the charfty. These costs related to legal and professional fees paid by the trustee and reChYnl through the charity- No trustee received any remufftrats.on for ttr servw during the year. Approved by the Trustees on and sSgned on their behaff by: I Hunter Trustee
ENDENT INER'S RE RTTOT TRusfEES OF CAR H-CUIMHNE OGAIDH A TAOBH I report on the accounts of the tharfty for the year wded 30 September 2025 whth are set out on pag8 4. Respectlve responsibilities of trustees and examiner The charivs trustees are reSnSible for the preparation of the accounts in accordarKe wth the terrn5 of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charitie5 Accounts Ikot1andl Re9ulations 2006 (as amended). The charivs trustees consider that the aud reqyifement of Regulath)n 10(11 Idl of the 2006 Accounts Regulatk)ns does not apply. It is my responsibility Lo examine the accowits as required under strtw)n 44111 (cl of the Act and to stste whether parti(JJlar mattels have come to my attention. Bagis of independent examinerfs Statement My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An exarninabon includes a review of the aCcOntIng kept by the charity and a companson of the accounts presented with those reLords. It a19) Includes conslderabon of any unusual items or disclosures in the accounts, and seeks explanatKJns from the trustees cOnrning any such matters. The procedures undertaken do not provide all the evidence that would be reqUId in an audit, and consequentty I do not express an audrt opinion on the wew given by the accounts. Xndependent examlnerfs statement In the course of my examinalion, no matter has come to my attention.. which give5 me asOnab cause to belEve that in ary rnaterial pect the requirerrEnts: to keep accounting records in aCcOance wth Seth"on 44(11 lal of the 2005 Act and Regulation 4 of the 2W6 Accounts Regulations to Ppare accounts whKh accord with the attounting recortts and comFty wlth Reguktv)n 9 of the 2006 Accounts Regulations have not en met, or to which, in ry opxnion, attention should be drawn in order to ernab a proper understsnding of the accounts to be reached. IL Nt/ Name.. John E Moffat &4 FCA Address- CIB Services Chartered Accountants and P4Jsine55 Advisers 63 Kenneth Street Stornoway Isle of Lewis HSI 2DS LL Date..