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← Garadh a Bhagh a Tuath SCIO

2025-09-30-accounts

REGISTERED CHARITY NUMBER: SC041742

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Garadh A Bhagh A Tuath SCIO

Garadh A Bhagh A Tuath SCIO

Contents of the Financial Statements for the Year Ended 30 September 2025

Page Page
Report ofthe Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 21
DetailedStatementofFinancialActivities 22 to 23

Garadh A Bhagh A Tuath SCIO

Report of the Trustees for the Year Ended 30 September 2025

The trustees present their report with the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Our purposes, as set out in our Constitution, are:

Page 1

Garadh A Bhagh A Tuath SCIO

Report of the Trustees for the Year Ended 30 September 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The Garadh continues to work with a few part time staff but many more willing and knowledgeable volunteers, both in the garden and café. Without their input the project would not be able to function. We still work closely with those with support needs who are also an integral part of the project.

Garden

Despite the loss of our principal gardener in the Spring, the garden output was maintained to a similar level as last year due to the hard work and commitment of a dedicated volunteer base. New staff have now been recruited which should help with forward planning. We continued to supply the local shop and restaurants with produce as well as selling from our own premises. Plant sales on other islands took place as usual and were a chance for the whole team to spend a day together and meet other gardeners appreciative of the work they had put in.

Café

The café remains a popular venue for both locals and tourists alike during the summer months, although footfall was down this year compared to last year. There is now increased competition on the island plus it was generally felt that visitor numbers to the island were down this year and people were more conscious of their spend due to the increased cost of living. The café was able to stay open for 3 days a week during the winter to provide a warm and welcoming space for local people to gather and enjoy a reasonably priced meal. Fresh food, using produce from the garden in season, continued to be on offer with imaginative menus being tried out.

Renewables

Phase Two of the Turbine Refurbishment was completed in late September. This involved bringing all the energy generated onto the site, with backup battery systems, to ensure the most efficient use of power and leading to a reduction in our carbon footprint and our energy bills. We are grateful to the funders who made this possible.

Project Manager

Lottery funding was secured for a 3-year Project Manager post of 20 hours per week. This gives the manager time to oversee the project on a daily basis and develop plans for the future, without the constant need to try to secure funding. This also takes a bit of pressure off the charity's finances and helps us build up a contingency fund.

Wellness Co-ordinator

Funding for a further year was obtained for this valuable post which continues to expand its activities to include weekly messy play sessions for babies and toddlers in conjunction with the local Children's Centre. Groups of children from the local nursery come weekly and thoroughly enjoy their time in the garden. Health walks and gentle exercise classes for older and disabled people are popular, and the numbers have grown. A singing group has now been established and meets weekly at the Garadh.

Food Bank/Food Larder

The Food Bank is hosted by the Garadh but run by its own set of volunteers. The Food Larder is run by the Garadh with our own staff collecting the excess from the Co-op daily. This food is available to anyone without the need to be referred. Some funding has been obtained to fund a post to run and oversee this valuable resource.

Page 2

Garadh A Bhagh A Tuath SCIO

Report of the Trustees

for the Year Ended 30 September 2025

the balance sheet date unrestricted free reserves stood at £59,168 (2024 - £52,234). The Committee considers this level to be adequate.

Principal funding sources

The charity's principal sources of funding in the year under review were:

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Recruitment and appointment of new trustees

The board may at any time appoint any member to be a charity trustee. The minimum number of trustees is five and the maximum is twelve.

Key management remuneration Key management personel are considered to be M.R MacLean and the board of trustees.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number $C041742

Principal address

Am Bothan Bayherivagh Northbay Isle Of Barra Comhairle nan Eilean HS9 5YQ Trustees

Mrs E. Campbell (resigned 30.9.25) Mrs J. MacKinnon Mrs R. A. McGown Dame A. McGuire Ms A. Foster

Page 3

Garadh A Bhagh A Tuath SCIO

Report of the Trustees for the Year Ended 30 September 2025

Mrs M. Robertson Mrs L. MacKinnon Fr. J. PB.[MacKinnon] Mrs H. Bickle Mrs M. Campbell

R. Simpson (appointed 1.10.24)

R. Parsons (appointed 1.10.24)

R. Nicholson (resigned 1.10.24)

Independent Examiner

Mackay & Co CA

120 George Street Oban Argyll PA34 SNT

STRATEGIC REVIEW

With assistance from HIE (Highlands and Islands Enterprise) a Strategic Review was conducted by Community Enterprise which involved in-depth interviews with trustees, staff and volunteers as well as users of the various projects. This highlighted the strengths and weaknesses of the current working practices and helped formulate plans for future growth. Many of the recommendations have been implemented and others are in process.

A major finding was the lack of administrative support. The Project Manager and Trustees were spending a significant amount of time on these tasks to the detriment of general oversight and planning. As a result of a funding application, HIE contracted to support a 25hr a week post for 2 years to give us time and space to become more organised and efficient. The post has been filled as a job-share which commenced September 2025.

Business Energy Scotland also reviewed our energy needs and current set-up and made recommendations. These were helpful in supporting funding applications for the renewables refurbishment.

HIE also supported a contribution to staffing costs for the café and garden over the winter months which helped us remain open to provide a warm and welcoming space to combat the sense of social isolation felt as a result of the wild winter weather.

ApprovedWe are extremely by ordergrateful of the boardfor all ofthetrusteessupport ongiven me)to us by HIEetover the past andyear signed and ongoingits behalfforward. by:

Ms A. Foster - Trustee

Page 4

Independent Examiner's Report to the Trustees of Garadh A Bhagh A Tuath SCIO

I report on the accounts for the year ended 30 September 2025 set out on pages seven to twenty two.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

David Ross CA

The Institute of Chartered Accountants of Scotland

Mackay & CoCA 120 George Street

Oban Argyll PA34 SNT

Dt! ssosnescsmenaveoumneearaswares Statement of Financial Activities for the Year Ended 30 September 2025

Page 5

Garadh A Bhagh A Tuath SCIO

Garadh A Bhagh A TuathA Bhagh A TuathBhagh A TuathA TuathTuath SCIO
Unrestricted — Restricted 30.9.25 30.9.24
funds funds Total Total
£ £ funds funds
Notes £ £
INCOMEANDENDOWMENTS FROM 4 13,617 -
Donations and legacies 13,617 7,785
Charitable activities 2 25,551 134,637
Community care, support and training 3 160,188 87,180
26,382 -
Othertrading activities ___'132 . 26,382 31,360
Investment income 65,682 134,637 132 =
Total 200,319 126,325
EXPENDITUREON - 68,802
Raising funds 68,802 28,489
Charitableactivities
Communitycare,supportandtraining
Depreciation ofcommunityowned assets		 ee
et
61,519		 63,536
__46,660
178,998		 119.221
5,494
SS		 cee
Se
Total _ aI? eet
NETINCOME/(EXPENDITURE) 4,163 (44,361) (40,198) (39,951)
Transfers between funds 14 (563) 563 - -
Net movement in funds 3,600 (43,798) (40,198) (39,951)
RECONCILIATION OF FUNDS
Total funds brought forward 122,580 1,405,923 1,528,503 1,568,454
TOTALFUNDSCARRIEDFORWARD mee
_speenie? eu ete
Balance Sheet
30 September 2025
30.9.25 30.9.24
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ re £ £
FIXED ASSETS
Tangible assets 8 77,011 1,332,468 1,409,479 1,461,973
Investments 9 - l

The notes form part of these financial statements

Page 6

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----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Garadh A Bhagh A Tuath|SCIO| |77,012|1,332,468|1,409,480|1,461,974| |CURRENT ASSETS| |Debtors|10|15,292|-|15,292|13,692| |Prepayments|and|accrued|income|3,023|-|3,023|4,062| |Cash|at|bank|54,278|29,657|83,935|76,824| |1]|72,593|29,657|102,250|94,578| |CREDITORS| |Amounts|falling|due|within|one|year|(13,425)|-|(13,425)|(15,549)| |59,168|29,657|88,825|79,029| |NET CURRENT ASSETS|TT|TT|TT| |TOTAL ASSETS LESS CURRENT|136,180|1,362,125|‘1,498,305|—1,541,003| |LIABILITIES| |12| |CREDITORS| |Amounts|falling due|after more than one year|(10,000)|=|(10,000)|(12,500)| |NET|126,180| |ASSETS|———|1,362,125|1,488,305|1,528,503| |continued...| |Balance|Sheet|-|continued|30| |September|2025| |FUNDS|14| |Unrestricted|funds|126,180|122,580| |Restricted|funds|1,362,125|1,405,923| |TOTAL FUNDS|1,488,305|1,528,503|

----- End of picture text -----

ThecnnfinancialOE] 98,statements]29% 6.were and wereapproved signedby the onBoard its behalfof Trustees by: and authorised for issue on

==> picture [82 x 9] intentionally omitted <==

----- Start of picture text -----
A. Foster - Trustee
----- End of picture text -----

The notes form part of these financial statements

Page 7

Notes to the Financial Statements for the Year Ended 30 September 2025

  1. ACCOUNTING POLICIES - continued

Garadh A Bhagh A Tuath SCIO

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Page 8

continued...

Garadh A Bhagh A Tuath SCIO

Notes to the Financial Statements for the Year Ended 30 September 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Page 9

continued...

Garadh A Bhagh A Tuath SCIO

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

2: OTHER TRADING ACTIVITIES OTHER TRADING ACTIVITIES
30.9.25 30.9.24
£ £
Rent received 10,733 14,310
EV Charging Income 724 851
Electricity income 14,925 16,199
26,382 31,360
3. INVESTMENT INCOME
30.9.25 30.9.24
£ 3
Deposit account interest 132 -
4. INCOME FROM CHARITABLE ACTIVITIES
30.9.25 30.9.24
Activity rE 5
Community care, support and
Garden income training 21,206 23,969
Community care, support and
Wages recharge training 5,385 2,160
Community care, support and
Grants training 133,597 61,051
160,188 87,180

Note on donations received - during the year the charity acted as a conduit; receiving donations from individuals and one philanthropic Trust - and passing these donations on to an individual to purchase mobility equipment. The amount of donations received and spent by the SCIO was £5,591.

Grants received, included in the above, are as follows:

Grants received, included in the above, are as follows:
30.9.25 30.9.24
£ e
Comhairle nan Eilean Siar 8,000 19,856
Coimhersnachd Bharraidh agus Bhatarsaidh - 10,000
Voluntary Action Barra & Vatersay 31,239 2,000
Co-op - 2,838
Uist Council ofVoluntary Organisations 8,310 8,357
University of Highlands & Islands 18,000 18,000
National Lottery 43,000 -
Highlands & Islands Enterprise 12,048 -
Robertson Trust 13,000 -
133,597 61,051

Page 10

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Garadh A Bhagh A Tuath SCIO

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

  1. |TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024.

  1. STAFF COSTS

The average monthly number of employees during the year was as follows:

30.9.25 30.9.24
Horticultural tutor 2 2
Project & facilities manager 1 1
Administrator 1 1
Wellness Coordinator 1 1
Handyman 1 1
6 6

No employees received emoluments in excess of £60,000.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
5 z £
INCOME AND ENDOWMENTS FROM
Donations and legacies 7,785 - 7,785
Charitable activities
Community care, support and training 26,129 61,051 87,180
Other trading activities 31,360 - 31,360
Total 65,274 61,051 126,325
EXPENDITURE ON
Raising funds - 28,489 28,489
Charitable activities
Community care, support and training 46,707 31,195 77,902
Depreciation of community owned
assets 7,150 52.735 59,885
Total 53,857 112,419 166,276
NETINCOME/(EXPENDITURE) 11,417 (51,368) (39,951)

Page 11

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Garadh A Bhagh A Tuath SCIO

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£ £ £
RECONCILIATION OF FUNDS
Total funds brought forward 111,163 1,457,291 1,568,454
TOTAL FUNDS CARRIED
FORWARD 122,580 1,405,923 1,528,503
8. TANGIBLE FIXED ASSETS
Bothan &
New Build New Shed Turbine
£ £ £
COST
At 1 October 2024 and
30 September 2025 1,464,385 20,750 36,272
DEPRECIATION
At 1 October 2024 116,988 865 30,202
Charge for year 29,286 415 910
At 30 September 2025 146,274 1,280 31.112
NET BOOK VALUE
At 30 September 2025 1,318,111 19,470 5,160
At 30 September 2024 1,347,397 19,885 6,070
Office
Equipment Greenhouse equipment Totals
£ £ £ £
COST
At
1 October 2024 and
30 September 2025 221,262 16,260 6,605 1,765,534
DEPRECIATION
At 1 October 2024 136,850 13,539 5,117 303,561
Charge for year 21,103 408 ane 52,494
At 30 September 2025 157,953 13,947 5,489 356,055
NET BOOK VALUE
At 30 September 2025 63,309 2.313 1,116 1,409,479
At30September2024 84,412 2,721 1,488 1,461,973

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Garadh A Bhagh A Tuath SCIO

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

  1. FIXED ASSET INVESTMENTS
FIXED ASSET INVESTMENTS
Unlisted
investments
£
MARKET VALUE
At 1 October 2024 and
30 September 2025 1
NET BOOK VALUE
At 30 September 2025 1
At30September2024 1

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

Garadh Cafe Ltd

Registered office: Bothan, Bayherivagh, Isle Of Barra, United Kingdom, HS9 5YQ Nature of business: Cafe

Nature of business: Cafe
%
Class of share: holding
Ordinary 100
  1. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£ £
Trade debtors 1,604 -
Other debtors 3,627 2,431
Intercompany 10,061 11,261
15,292 13,692

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Garadh A Bhagh A Tuath SCIO

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£ £
Taxation and social security 4,000 1,575
Other creditors 9,425 13,974
13,425 15,549
12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.25 30.9.24
a £
Other creditors 10,000 12,500
13. LOANS
An analysis of the maturity of loans is given below:
30.9.25 30.9.24
£ rl
Amounts falling due within one year on demand:
Other loans 2,500 2,500
Amounts falling between one and two years:
Other loans - 1-2 years 2,500 2,500
Amounts falling due between two and five years:
Other loans - 2-5 years 7,500 7,500
Amounts falling due in more than five years:
Repayable by instalments:
Otherloansmore5yrsinstal . 2,500

Page 14

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Garadh A Bhagh A Tuath SCIO

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

14. MOVEMENT IN FUNDS
Net Transfers
At movement between At
1.10.24 in funds funds 30.9.25
E z £ g
Unrestricted funds
General fund 39,735 9,997 (563) 49,169
Designated New Build 60,016 (1,308) - 58,708
Designated fixed asset fund 22,829 (4,526) - 18,303
122,580 4,163 (563) 126,180
Restricted funds
Outer Hebridies Community Led
Local Development 8,681 (177) - 8,504
CBaB - Spagan grant 10,000 (10,000) - -
CNES - Crown Estate 11,000 (11,000) - -
Professional fees fornew build 2,816 (61) - 2,105
Big Lottery 16,260 (353) - 15,907
Big Lottery - Build 855,773 (18,686) - 837,087
CNES - Capital 90,330 (1,972) - 88,358
HIE - Highlands and Islands
Enterprise 92,260 (2,014) - 90,246
HITRANS - Highlands and Islands
Transport Partnership 14,748 (322) - 14,426
CNES - Leader 127,372 (2,781) - 124,591
New Build - own contribution 9,332 (201) - 9,131
Western Isles Development Trust 18,419 (401) - 18,018
Calmac 22,381 (489) - 21,892
Scottish Government - New Build 22,381 (489) - 21,892
All Weather Room Fund 1017 (28) - 1,289
National Lottery - All Weather
Room 8,114 (173) - 7,941
Wolfson Foundation - solar panels 28,012 (7,003) - 21,009
Turbine repairs - (563) 563 -
Energy Savings Trust 61,216 (11,510) - 49,706
WIDT - Turbine renovation 1,626 - - 1,626
CnES - Carbon Neutral Fund 3,075 - - 3,075
CBaB - Turbine renovation 810 - - 810
Wellness - 14,000 - 14,000
Project Manager ~ 9,862 - 9,862
1,405,923 (44,361) 563
=1,362,125		 1,362,125
TOTALFUNDS 1,528,503 (40,198) - 1,488,305

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Garadh A Bhagh A Tuath SCIO

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

14. MOVEMENT IN FUNDS- continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended _in funds
£ £ .
Unrestricted funds
General fund 65,682 (55,685) 9,997
Designated New Build - (1,308) (1,308)
Designated fixed asset fund - (4,526) (4,526)
65,682 (61,519) 4,163
Restricted funds
Outer Hebridies Community Led
Local Development - (177) (177)
CBaB - Spagan grant - (10,000) (10,000)
Voluntary Action - WILLS 1,000 (1,000) -
UCVO - Wellness Coordinator 3,310 (3,310) -
CNES - Crown Estate - (11,000) (11,000)
Staffing & admin 30,048 (30,048) -
Professional fees for new build - (61) (61)
Big Lottery - (353) (353)
Big Lottery - Build - (18,686) (18,686)
CNES- Capital - (1,972) (1,972)
HIE - Highlands and Islands
Enterprise - (2,014) (2,014)
HITRANS - Highlands and Islands
Transport Partnership - (322) (322)
CNES - Leader - (2,781) (2,781)
New Build - own contribution - (201) (201)
Western Isles Development Trust - (401) (401)
Calmac - (489) (489)
Scottish Government - New Build - (489) (489)
All Weather Room Fund - (28) (28)
National Lottery - All Weather
Room - (173) (173)
Wolfson Foundation - solar panels - (7,003) (7,003)
Turbine repairs 47,239 (47,802) (563)
Energy Savings Trust - (11,510) (11,510)
Wellness 27,040 (13,040) 14,000
Project Manager 26,000 (16,138) 9,862
134,637 (178,998) (44,361)
TOTALFUNDS 200,319 (240,517) (40,198)

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Garadh A Bhagh A Tuath SCIO

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

14. MOVEMENT IN FUNDS- continued

Comparatives for movement in funds

Net Transfers
At movement between At
1.10.23 in funds funds 30.9.24
E £ y x
Unrestricted funds
General fund 28,356 18,567 (7,188) 39,735
Designated New Build 59,769 (1,331) 1,578 60,016
Designated fixed asset fund 23,038 (5,819) 5,610 22,829
111,163 11,417 - 122,580
Restricted funds
Outer Hebridies Community Led
Local Development - 8,681 - 8,681
CBaB - Spagan grant - 10,000 - 10,000
CNES - Crown Estate - 11,000 - 11,000
Professional fees for new build 2,877 (61) - 2,816
Big Lottery 16,613 (353) - 16,260
Big Lottery - Build 874,476 (18,703) - 855,773
CNES- Capital 92,304 (1,974) - 90,330
HIE - Highlands and Islands
Enterprise 92,300 (1,975) - 90,325
CNES - ward 1,977 (42) - 1,935
HITRANS - Highlands and Islands
Transport Partnership 15,071 (323) - 14,748
CNES- Leader 130,156 (2,784) - 127 372
New Build - own contribution 9,532 (200) - 9,332
Western Isles Development Trust 18,820 (401) - 18,419
Calmac 22,870 (489) - 22,381
Scottish Government - New Build 22,870 (489) ~ 22,381
All Weather Room Fund 1,344 (27) - 1,o17
National Lottery - All Weather
Room 8,286 (172) - 8,114
Wolfson Foundation - solar panels 37,350 (9,338) - 28,012
Energy Savings Trust 76,445 (15,229) - 61,216
WIDT - Turbine renovation 10,000 (8,374) - 1,626
CnES - Carbon Neutral Fund 19,000 (15,925) - 3,075
CBaB - Turbine renovation 5,000 (4,190) - 810
1,457,291 (51,368) - 1,405,923
TOTALFUNDS 1,568,454 (39,951) - 1,528,503

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Garadh A Bhagh A Tuath SCIO

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

14. MOVEMENT IN FUNDS- continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ . £
Unrestricted funds
General fund 65,274 (46,707) 18,567
Designated New Build - (1,331) (1,331)
Designated fixed asset fund - (5,819) (5,819)
65,274 (53,857) 11,417
Restricted funds
Outer Hebridies Community Led
Local Development 8,856 (175) 8,681
CBaB - Spagan grant 10,000 - 10,000
Voluntary Action -WILLS 2,000 (2,000) -
Co-op Commuity Fund 2,838 (2,838) -
UCVO - Wellness Coordinator 8,357 (8,357) -
CNES - Crown Estate 11,000 - 11,000
Staffing & admin 18,000 (18,000) -
Professional fees for new build - (61) (61)
Big Lottery - (353) (353)
Big Lottery - Build - (18,703) (18,703)
CNES - Capital - (1,974) (1,974)
HIE - Highlands and Islands
Enterprise - (1,975) (1,975)
CNES - ward - (42) (42)
HITRANS - Highlands and Islands
Transport Partnership - (323) (323)
CNES - Leader - (2,784) (2,784)
New Build - own contribution - (200) (200)
Western Isles Development Trust - (401) (401)
Calmac - (489) (489)
Scottish Government - New Build - (489) (489)
All Weather Room Fund - (27) (27)
National Lottery - All Weather
Room - (172) (172)
Wolfson Foundation - solar panels - (9,338) (9,338)
Energy Savings Trust - (15,229) (15,229)
WIDT - Turbine renovation - (8,374) (8,374)
CnES - Carbon Neutral Fund - (15,925) (15,925)
CBaB- Turbine renovation - (4,190) (4,190)
61,051 (112,419) (51,368)
TOTALFUNDS 126,325 (166,276) (39,951)

TOTAL FUNDS

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Garadh A Bhagh A Tuath SCIO

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

14. MOVEMENT IN FUNDS - continued

Professional Fees for New These funds are restricted capitlised professional fees for Build the new building. These funds are carried forward as a fixed asset. Staffing & Admin Costs These funds comprise of restricted funding for one horticultural tutor and an administrator funded by Lewes Castle College. These funds were all expended in the year. These funds are restricted capitlised professional fees for the new building. These funds are carried forward as a Big Lottery fixed asset. Big Lottery - Build, CNES - These funds are restricted funds for the construction of Capital, HIE CNES -Leader, the new building. These funds are carried forward as a New Build -Own Contribution, fixed asset. Western Isles Development Fund, Calmac and Scottish Government - New Build Energy Savings Trust These funds are restricted capitalised costs for the setup and supply of electricity to the new building and the installation of an electric vehicle charger. These funds were fully expended in the year and carried forward as a fixed asset. All Weather Room Fund These restricted funds provided by the Lottery Aspiring Communities Fund are for the construction of an extension onto Am Bothan building for an all weather room. These funds are carried forward as fixed assets. Island Community Fund - These restricted funds provided by Inspiring Scotland were Solar Panels for the charity's "Rays of Hope" - for the supply and installation of roof solar panels to help power the new building and electric vehicle charging point. These funds are carried forward as fixed asset funds. Wolfson Foundation - solar These restricted funds were provided for the installation of panels solar panels. These funds are carried forward as fixed asset funds. WIDT - turbine repairs These restricted funds provided by the Western Isle Development Trust are for the renovation and repair of the charities wind turbines. These funds have been expended in the year. CnESCarbon Neutral Fund These restricted funds provided by CnES are for the renovation and repair of the charities wind turbines. These funds have been expended in the year.

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Garadh A Bhagh A Tuath SCIO

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

14. MOVEMENT IN FUNDS - continued

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Garadh A Bhagh A Tuath SCIO

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

15. RELATED PARTY DISCLOSURES

Garadh Cafe Ltd is a trading subsidiary of the charity.

During the year, the following transactions occurred:

The charity charged rent totalling £3,600 to the trading company.

The charity granted £1,200 to the trading company to contribute towards the cost of wages in the year.

The balance receivable from the trading company at the year end was £10,061 (2024 - £11,261).

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Garadh A Bhagh A Tuath SCIO

Detailed Statement of Financial Activities for the Year Ended 30 September 2025

Detailed Statement of Financial Activities
for the Year Ended 30 September 2025
30.9.25 30.9.24
FE E
INCOME AND ENDOWMENTS
Donations and legacies
Donations 12,096 6,248
Gift aid 1,211 1,211
Subscriptions 310 326
13,617 7,785
Other trading activities
Rent received 10,733 14,310
EV Charging Income 724 851
Electricity income 14,925 16,199
26,382 31,360
Investment income
Deposit account interest 132 -
Charitable activities
Garden income 21,206 23,969
Wages recharge 5,385 2,160
Grants 133,597 61,051
160,188 87,180
Total incoming resources 200,319 126,325
EXPENDITURE
Other trading activities
Repairs & renewals 68,802 28,489
Charitable activities
Wages 65,175 30,379
Social security - 239
Pensions ~ 747
Insurance 2,805 3,014
Light and heat 11:325 11,480
Telephone 2,214 1,945
Postage and stationery 611 -
Advertising 140 -
Training - 175
Carriedforward 82,270 47,979

This page does not form part of the statutory financial statements

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Garadh A Bhagh A Tuath SCIO

Detailed Statement of Financial Activities for the Year Ended 30 September 2025

Detailed Statement of Financial Activities
for the Year Ended 30 September 2025
30.9.25 30.9.24
£ 3
Charitable activities
Brought forward 82,270 47,979
Repairs & renewals 982 2,259
Disclosures - 100
Subscriptions & Licences 2,276 249
Garden purchases 18,868 9,432
Cleaning 417 -
Respite expenditure 5,638 368
Professional fees - 5,070
Travel expenses 240 269
Catering 4,503 720
Freehold property 29,286 29,285
Short leasehold 415 413
Improvements to property 910 1,071
Plant and machinery 21,103 28,140
Fixtures and fittings 408 480
Computerequipment 372 496
Grants to institutions 1,200 -
168,888 126,331
Support costs
Management
Wages - 7,898
Finance
Loan 140 140
Governance costs
Accountancy and legal fees 2,687 3,418
Total resources expended 240,517 166,276
Netexpenditure (40,198) (39,951)

This page does not form part of the statutory financial statements

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