2025-12-31-accounts

REGI￿ERED COMPLYY NUMBER: SC347176 IScotlAodl REGISTERED CHARITY NUMBER: SCIM192 Rep•rt •flkn Fi•xmcwl stsI￿rats f•rth Ye*rE•d￿ 31 Drtember 2025 Mann j￿Id CMJrikJn & Slaww A￿l￿r$ 26 Street 14¢ of L•Tris Hsi 2JF

THE WEST HARRIS TTiiJsr C•Hl¢uts •llh¢ St•ltmeBts for¢1¢ Y¢aT E4d¢d 31 Dr¢ewb¢r 202S Report •f the Tr•rte Report •f the 11depe￿t Avdit•A ststemAt of Fiuffitial A¢tiv 10 11 ￿ 12 Cuh Flow Ststemtnt 13 Nots5 to Ib¢ CJh F]•w Ststem¢wl 14 Notty to the Fiu•tMI StstemeDts IS to 26 Detlkd StAtet •f Fl#x4AI AdSvatl¢s 27 to 28

THE W￿￿ HARRIS TRUST Ryrt of theTr¥5tW5 f•r the Year E•ded JI Dectnber2025 The Intstees who we also direcknrs ofthe ch¥ity for the punx>ses ofthe Comp￿8 Ad 21M)6. their reJx>rt with thc financial stM¢meMs of the charity for& Y￿ 31 Drccrnbu 2025. Thc truslcc3 hayc adopicd thc P￿VISIOnS of Accounting Rep)rtinK by (Thayiiies: Slam￿l of Prxlicc applicabl¢ to ¢lJartlies Pr¢pBri￿ th¢ir accoutlts in aeeordaEKe with the Financial Rerth1ll¥ •pplithk in th¢ UK w¥J REP￿11( of1￿1￿ (FRS 102) leffe¢tive l Jartw 2019). OBJECTIVFS AND ACTIVITIFS Obj¢¢tiv¢s •sd ai The choJity has bccn forned ￿ Etn¢fit the mflir8 ¢ommunity of Wem Harris thfined as thosc [￿50￿$ fesideni in thc crofting iown5hips of Borve (Ilarrisl. IIoTBatrknM & Seiktr&st. LAthnty￿ a￿1 ScaristavDrc or IKiT￿ tcnants of crolLs in y of •foremeniioned ¢¥oftin8 The main objec¢ivcs of dwity are:_ - to advance rural regcncrdtiijn ofthe LTDftin8 Com]n￿lty West Harris. - to manage Cornm￿]ty land 8nd &4sociad assets for the b￿fil of th¢ crofting Comm￿lty of W￿1 HaTri$ thr publi¢ in 8¢1T￿ following prinGipks of5U5t¥inth d¢V¢h)W￿ th sumirthle (kvclownent mw¢4 thvelopmmt which mttts teds of the pr¢stnt wi￿&￿t comFromisirB thc Yknliry of funwe gcKraiion5 10 thcir tKcd5.' . ta &lYance Ilr e(luriw of th¢ uoftiD¥ kxMnm￿Iry of West Harris atoui its enviromrt cultur< heriw ￿or history.. to adv￿￿¢ environm¢n￿ PTO1¢ai￿ OT I￿1￿￿1￿￿ prtservatioTh. aTyJ ￿rL$erval10n of the ￿Ural ¢nvironmcn¢. th¢ promtion of su#ainablc devdopmem. thc malth￿. iThprovctnc]A or pmvR5ion of cnvironmcrtthi nenilies for the croftin8 communty of West Harris the pes¢tvaiion of h]ildi￿9 ot siw of aYchicDJrai. hi5tOTiC or other Import￿￿¢ to the uoflirecomm￿ty. SI￿lfi£¥￿t activiliu The $i￿lf]¢￿il adivitiCsdwin8 theyearuthreview - Bwl, Ur Proj￿1 - On8oillg w1141xKJtion wsth p4rtnus to identify and review t¢5 for ¢kvdoping more howing options irt West Harris. in¢ludiD8 rtgvi#rmc¢Tirywd urth repjrts - restru¢iwin8 and T¢ffliitrtKnl r0$5 {kprn￿ trainin8 arweniiceship in plact. - Ci>mmwiity Carc- refJningaFvoa¢hesto h)spit￿llY ￿ Talla na Ma - He￿th & Safcty- impl¢rncNcd a fijll H&S rcYi¢w and p￿￿¥m1 Volyateers The comribution of volUn￿erS (incl￿11￿8 direciois. m41)tgrs aTKI iT¥JiVid￿s from the ¢ommwiity} h¥ beeN and coniinues lo be, of immense benefit to the clwity. STRATECIC REPORT Cb•ritAble attivilies D￿1￿ the ycar. the ¢harity.'- - contim￿d io adminis￿. maw and mainthin We# H4Tfi5 ¢5 - Continued to monag¢ Tolla na ￿ irKlwiing ru￿1￿& the Cafe. Gallcry and Gift Shop ai¥J UmP5LK - Hoskd busin¢ss m¢¢tiw, weddings, ¢ommuniry aryj Musi￿] cvents ai Tali& na Mara; - cDllti[ll￿d with Bail Ur Projecl lo ￿ and find swthble h)u5e siies. - CDDtinued to ryovid¢ 8xcs5ibilit)' imwov¢ments thlirJ8 a j￿10r beach ￿ w￿￿elchair ￿ exiuing adull chair. - Cont(nued to ¢ngagc with SUpUVi￿r5 in thdettskitbK 2 CollatrNxive DDcknffal Awards ICDA) on W￿1 HpJris' ￿StOry. culture hcriw. IDt•Ml Athd extr#l f¢tors The Charity LS partia]ly d¢p¢nd¢rt w th¢ coniinuing of wblic fimdinB agCKiC5 lo a55i5t in th¢ ongoing debvery of the airns and obj¢dives ofthr or8anislltior FiThaDciaJ r¢vitw PtiDripil hndiD£ SOlIrt The ¢h&Tity is de￿MIe￿I on grart5. re￿al arml esme I￿orne atMI fiMthi51n8 to fixMI its operational cosls. Apart frorry r¢rytsi ¥JMJ ¢slat¢ inwtnc amd filth51￿ ￿ wiNipal fimding sowcts for ihc charity dwing wcrc grams adthini$i¢r¢d by the Scottish G)v¢maM's Inv¢Ming in Comm￿111¢$ the Outtr H&idcs Comwiry Lcd Local Dcvclopmcni Fur¥J atld thc Sharrd Pr05wity Fw¥J.

THE WEST HARRIS TRUST Rep•rt Of the Trust ftyr ¢h¢ Yur E￿Ild JI D¢¢¢tybtr2Q25 srRAIEGIC REPORT l•veJtuw•¢ pojiry obie¢tivtS The rhaTbtl5 ￿5￿V¢S rnaintaincd in b1￿[ a5 th¢ cuwr¢nt kv¢l of r¢s¢tV¢S art ttquired to meet the trust's short lemi operalional r¢quir¢rn¢n Rtttrves policy The gcncrdl fU￿A represeNs the unT¢strictrd fiM¥Js from wt opmtin8 iesuhs. Ir also r¢FffC5￿ts th¢ fr¢¢ ￿$¢￿¢$ of the charity. The I￿L￿t¢S consider thai Ihe Icvcl of the frtt rcsttves in unrtstricid fijnds ￿ 31 D¢c¢mkr 2025, whi e4uat¢s to approximately six months owatinx exFThliiwe, is sufficieni ty med the clwity5 OFratw)nal rcquir¢m¢nts 8ivth th¢ assis￿￿¢ bel￿ received fr(Kn rthlic fiMwJin8 28et During th2 year the chariws incojne exceeded ex￿￿11ture Tesukitig iti nEt expendi14we of £101.489 for thc rrtriod 12024 - £110.791 expcndilurcl. This TC5uIts in a {kyreL￿ of £41,746 in unrcxtrictcd fi]tth and a dcc¥t&sc of £59.743 in r¢51ricted fiTh15. Urw¢stricl¢d r¢S¢rv￿ ¢¥JTi¢d f¢)nYard to y¢ar ha￿ (IEGT¢4sd tr1 £171.013. The t%￿nd$lUTe in restricd fiuKls reLs mainly ￿ deWecla￿ in wnKctsOn with the Cothmurtity Fmierprise Cenire txoject. The charity's plan5 forth2 forthcomlly ￿ i]JchMte:_ . th¢ ongoing ID￿¢m¢M1 artd d¢veloweni thlthe W¢ H￿1$ eya . the ongoing managcmuth d¢Vdo1Kn￿ ofT4Ma a5 a wmmmity sp•ce to the Cafe. Gallery aftd Gift Shop And ¢ampsite' . work wilh agetKics to dev¢lop fvnkna[foTdll￿t ￿1￿8 in the - wrtinuiThgtO Work with UHI to klp tk PIO 5tud¢ni in f¢thwinB We51 Harris. . thking forward the ¢rKrgy cffi¢i¢rKy pl￿5 w on IKsld in 2025. STRUCTU￿ GOVERP4ANCE AND MANAGEML GovtrnlM8 doeuMet Th¢ Tn]st is a charitsble Company limittsl by I￿ed 15 2￿8 aTrJ re8isrcd a5 a chariry wilh elTcd fr0Th 24 NDYemlxr 2010. ThE cou¥xny e5tablishcd ￿ a KdemoryJwn of Associ￿￿on which eswbli5hed th¢ obj¢th5 and powers of th¢ rharitsbl¢ is gov¢Tnvd its Articles of A$Axiatio￿ In the evem of the ¢ompany E¢ing w0￿d up ￿￿MberS rcquir¢d tocontr1￿ an £1. RoorMIIMtnt ppoititixtAt of Irxsttts The directors of the company att a]9) charity tsullees forthe tAYwsesof chwiiy law. Ur￿er the lernJ5 of thE MemoTartdum MI Articles of AsKialion the Eleded tliredors ar¢ ap￿Inted by Ihc ordinary m¢sDb¢r5 ￿ ih¢ G¢N¢Trl m¢¢t1￿ OJK thiTd of Ik Ekth¢d Dirrctors mu# rdire by rrAaiion ai each Annual Cn¢r&l Mc¢¢ing- 1The Nomitmted Mcmbcrs of Ik dwity ¥¢ ¥lso ￿ltI¢d ￿ ¥FV)int NomiTd Direcknrs ￿ tewLseM th￿ on ihc tr￿ard. OrEol￿tiOIa] strrtllrn The IK)ard cotLsi3ts of voluntary direc(or5 WIK) trwx8e the affaw5 of thE charil). through re8ular iwxrd Mcclin￿ Th¢ h3rily'5 mona8rrn¢rf l¢an) wlw 4s3ist in impl¢mpknlion ofd¢cisiow fTom the l￿d. IDduetiOm Amd tri•iBt of The charity wJthftake5 Irasning fortsustres ￿ ensure awartm￿ aThl of:_ the reswTrn$ibilities of direciots.. - tht organisaiiotial SthJ¢ture oftheth*ity" -thE fuLancial ￿>5]Il￿￿Or the charity. and -the fi]¢uT¢ plam and obj¢d]￿S of th¢ dwity. Wider Network The charity h&$ esiablished links with oiher organi￿￿3 and aserK￿5 ￿ r(>$￿ the aun5 aThd objective5 of the or8aThisation. includin8 mernbership olcommuftity La￿1 Scrrt]8￿I ￿ DeveioFrfnem Trusts Associ•ion Srodand

IHE WEsf HARRIS TRUST R¢port •fib¢Trnst fortke Yer E•ded 31 D¢eernbff 2025 Rucru￿ GOVERNANCE AND MANAGEMEprr Relsted parties Pair¢ Nista￿l# Pow¢r Limiid ¢ablish¢d in JWK 2016 ￿ wly ¢]￿ti¢lty ￿ l¢J￿1 IYMW. Th¢ company is 8 wl¥)Ilyown¢d 5thidi•ry orth¢ ¢haTity. Tolla na Mara R¢5twJrant Lirnikd C5tablidxd ID Fe￿WY 2023 * ruh the T￿10 r0 Mwa Rcst•urant. The Comp js a wholly owm¢d subsidiary of th¢ cl•. Full ddails of the Ch￿1￿$ subsidiaricsart in th ￿¢510 ts finarKial s￿¢￿¢￿1 Rljk mMg8erAext The trusiees have a duty ￿ id￿lfy r¢vi¢w the Tisks t(> whi¢h the ¢h•riiy is eXr￿ ettsLve appropriate corttrols are ith pl&eto provide tt¥onable fra￿ #1 error. Th¢ tnLS¢$ hav¢ oss¢$$￿ th¢ major risks io whith the th4rity 1$ in parti¢ul8r tIM)s¢ rel¥1￿ its the opuation$ 8￿1 financ¢3 of th¢ charity. and arc satisfied thai syAans arc in Pla￿ to rniii8 their to th¢ major risks. REFEREI¥CE ATr4D ADMINISTrATIVE DEfAIIS Registered C•m￿#Y •#knber SC347176 (SC￿10nd) Regis¢eTed ChTity nvrnber SC041920 Rqistertd Talla na Mara Pairc Niscaboi Hot8aix)st Isle of Harris HS3 3AE TThstetS D A Mardonald 14.4.25) N Macdonald R Macdonald R Maclennam N l Mackav (resigned I1.8.25) M M N Ma¢kenzie laprA)irtted 24.225) G Macleod M Mccwsh lappointrd 14.7.23} M Mtsnro A Pgrry l Mackny R Mac]¢rll￿ (apwintcd 14.4.26) Company Secnt*ry Seuior St•htory A¥dil•r John E Moffat BA FCA

THE WEsf HARRISTRUST Rep•rt •ftht f•r tht Yur EdEd 31 D¢ttr2025 REFEREiYCE AND ADMINISlllATIVE DEtAILS Aiditorj Mann Judd Gordon Ltd & Stamory 26 Lewis Street S￿r￿￿￿Y I51E of Lewis HSI 2JF Soli¢ilors Old of sco11￿1 Buildings s￿Mow8Y Isle of L¢wi5 HSI 2BG STATEMENf OF TRUSTEFS, RF5PONSIBILITIES The mJses (who Are ￿$0 the directors of The West H¥ris Twwt fty thc ￿ty￿st$ of tompAny l&w) are It￿nsIb￿ for preyaring th2 Rep)rt of the Trustees the fitwKial stskrnert5 in acCOrda￿e with applicable law and United Kingdot A￿OUntIng Siandards IUThiied Kingdom CKtbxJlty Accew¢d ArwwLiin8 PRciicel including FinarKial REPOrting StsJvJard 102'Th¢ RqxJrting appliubic in th¢ UK arwj Ryli¢ of I￿la￿a.. Company law requires the tr￿the5 ￿ PTeF4re f￿￿￿11] sthterKnts for ¢￿h (In￿la1 ye¥. Urvkr that law, the tru$ttts have ekcled io prepare firts￿l81 sIanxt￿ in with Unitrd Kiwrn c￿MIlY Accepted Acco￿lIng Practice (Uniied Ksngdom ACCO￿11￿8 &aThJards aThIa￿lICablC law). Undcr company law the tru#ets apwove thc stat4￿nt￿ts w￿¢5$ Iky are ￿1Sfied ih thcy give & true and fair view. of the of affairs of the charitable comparty of the intomi]4 rwurcts atld applicaiion of resources. including the inciwne exrthJil￿ ofthe chaFitsbk compw for wiod. In Pry$r￿ tknse fuwicial staiemertts. the tr￿tte$ ar¢re4uired to 5clcct suitsble accow]ting wliciesaTd kn aroly consists￿￿ obs¢rv¢ th¢ met1￿d5 aTrJ prI￿1p]eS in th¢ Clwiti¢5 SOIIP: mak¢ judg¢m¢nts and es¢irns ihat are rcasonablc ¥J slate wh¢th¢r applicable accouNin8 st￿ Imvc bcm followe4 sthjca ￿ gjry matuiaj thParn￿ dis¢los¢d and cxplwined in the financial St￿emen p81¢ ihe f￿￿Kial $￿eMents on the 8oirg corrn tAsis un]tSS li IS io thc rharitsbl¢ ¢ompany will COrniTr in tW￿lTss. 'lThc are responsibk for keepi￿ prnper ac¢ountit¥ rtcords which diKlose with re&W￿ble accuw ai any time the finaTh¢ial po$ition off the ch¥ithble cimpany atkl to •￿ie them to thai tht fin￿111 siatemeThts comply wilh the Compani¢$ Aa 2(K)6. They ¥¢ ￿$0 rt4M)nsibJ¢ k)r sHf¢guthiDg the ass¢ts of th¢ ¢htritsbl¢ Comp￿ atld hence for iakinE re&%onable steps for the prevetition Attd dedion of fr•KI a￿1 th irteDdaTitit& IN so faJ a5 th¢ tru51¢¢5 ￿ aiw¢'. thcrc is no rclcvani audii infommtionof which the charitsbtc companys a￿￿1￿r5 arc uThawar¢'. and the tnLses have taken all siq)J lh￿ they ouBhi th haye thken io make themsdves aware of any relevanl audit LnfrJrn￿ti0rt wab]ith Ihaiik ¥¢ aw¥¢ ofthgt inf01m￿. AUDITORS The auditors Mann J￿d CKbr¢kbn will be Pro[￿ for [¢-Ap￿In￿Vrt at forfkoming Antwal Me2tin&

THE WF￿ HARIUS TRUST Report •fthe Trwt¢ fortke Yur EDded31 Detmbtr 2025 Rep)rt trf the IrLLsler4 i[KOr￿ratin8 a Strae8iC tqKxi aprKoved by rder of Ixpatd of truse& &8 the company diff¢tors. on 30 July 2026 aThl $iw*d tx) tk tKJ¥tts behalf by. MMN

Rebrt ofthe Idy#dt#t A•dikn t• the Trth Mrnkn •f È Wst Hni4Tr4st Op5Dio• We have 8￿jited the finatKial stam¢￿5 of The we￿ Hawris Tnjx (the 'r&aritable ￿mpanY') for th¢ year Ended 31 t)eccmkr 2025 whith cornprisc Ehc 51al¢mcrt of FinwKial AciiviiiK ￿ Bajarv Sh2d. the Cash Flow Statcmenl and r￿1¢8 ￿ the firfftncial swefflenis Inc1￿J1ng a swimary of sigThifKN xcouniin8 wlicies. financial r¢wrting framework has been applied in th¢￿ is a￿llCabk law aThl ur￿led Kingdom A¢couniing Standards Iuthited Kirtgdom G•K￿llY Accepled Acco￿11￿ P￿]ce￿ FinwKial Reprtms Stsndard 102 Tr Financial ￿e￿nIng Sthndard applicable in the UK liwthli¢ of Ireland. In our0pitJM￿ thc finatKial slate[t￿nts.. give a arml fair view of the slate of the chaTitsb]e co]w￿S affair5 31 December 2025 at)d of its incomin8 re50urr¢s 4pplic4tion of r¢sourrcs. its inrornr 0￿j ¢yndi¢wq for th¢ yearthen etwjed.. hay¢ b¢cn properly pr¢pwd in a¢wth¢ with Unit¢d Kirwkn Gen￿01¢Y Arc¢pted Atc4)urtiittg Praciiee. including Finwiai Rcp)rting Swmlard 102'Thc RcF4Xting StaTrknl ¥olicabl¢ ID VK and Republic of Ireland,: . h￿￿ bcen pr4w¢d in x¢ordan￿ with th¢ ¥quIr¢n￿ of ￿ cw)￿}¢5 kn11￿6, thr Ch4rili¢5 Tr￿1¢¢ InYe5uncN (S￿1￿) Act 21J05 alkl Regulation B of the (hrbt1¢sAC￿￿s (5¢oilaThJl R¢gulatw)ns 20Q6. BAsb for opllllo We conductsd our audit in accordance with Intemational on Auditing (UK) {ISAs {UK}) and applicable law. responsibiliiies ¥t￿tr those stdards ate fi#thtr destribed in the Auditors, resporsibiliiies for the audii of the rinancial 5tsternEnts seclion of our rq￿l. We are i￿1￿￿￿1 of the dwitsble company in accor￿ with thc cthical quir¢rwts that ￿ky￿( a￿11 ofthe finwKial 5tsm¢Ns in thE UK, inclLwIu)8 the FRC'$ Ethical Standard. arld hav¢ ￿]fill￿ our othcT ¢thi(al re5ronsibiliti¢s in with th¢5¢ r4uir¢Twiw We beli¢v¢ that the a￿111 ¢vidcnce we hav¢ obtai￿d ￿ Suffi(1¢￿ a￿j appwprialc lo pmvidc a b￿lS for ouropinio CoDelusioDS rtlAtioz lo toiog ¢ooeer• In a￿l[ln& the fJrJan¢ial swements, we have concltykd that the trwtS Ltse of the goire corern basis of accounting in Based ¢)n work w¢ hav¢ wformed. we have t)Dt idthtifd ￿¢￿ttlE￿Ie$ relaiin8 to events OT conditions th•1. Individ￿llY or ¢oll¢¢tively. may $ignifi¢& tsxdx on the rh8ritsblE comr¢¥L￿S ability to tthitinue as a going t4)ncenJ for a period of at le&st twelve from when the fuw]tia] Statem￿ are athised f( issuc. Our Nspon517)ilitlC5 wyj ￿7p￿ibilits￿ of with r¢sp¢rt to going ¥¢ d¢s¢riW in thc rclcv ctions ofihi5 rcpjrt. her lllfomatloo The Irusitts are responsible fw inforn￿lI0n. The other informion compri-ys th¢ information incjud¢d in the AMual Re￿>￿ than the fJnart¢iai aftdtyts Rep)rt oftt thereorL Our opinion on th¢ financial SW¢m¢NS Ikxs wl wv¢r the (hu infowmion and. exc¢pt kn the exwii oihen¥ise ¢ipli¢4tly Nt¢d in(nw r¢p)rt. ￿ dD TKrtCXFW5any of wnclu5ion thEr￿. In ronn¢¢tion with our a￿]11 of th¢ fir￿￿1￿1 5thtcj￿ts, ow re5p)ftsLbility is ￿ r¢ad th¢ informaliotL and. in doing so, consider whether th¢ other infOrn￿l0￿ is ma11￿lY irKonsisM with the fin￿￿1￿15[atemC￿15 or our knwled8C obthined in the audit OT ￿1￿¥1$¢ aptKars w be mria]ly MIS￿ated. Jr ￿ identify Such mat¢ri￿ inwn5isl¢nri¢s or apparcni n￿￿la1 mis#aiemC￿s. are requirtd ￿ detemiine this gives risc ￿ 8 maierial missiatement in tk rinanc1￿ siaiements ihenlselvek If. based ort WO￿ we have petfomd. we conclude ihat there is a maleFial mi$8lert￿l of th(% other inforniiott. we are to rtwrt il•t ft. We ha¥e MthinA to report in this regard. opinio￿ •D other m•tters pr¢xrib¢d by th¢CoThpaDie5 Ad 2(W6 In ouropinioT4 ba5cd on the Work ￿d¢￿ske￿ in the wjrse of th a￿J￿.. the information given in th¢ Rcport of th¢ for the fina￿la1 year for whith Ihe fIr￿￿la1 51atrments ar¢ pwepared is eorLsi$icni wilh Ihc fmancial atrments' ar*1 th¢ R¢port of the TnL#ccs h&$ aceordw with applirablc l¢pl requiremcthts.

Report •ftke Indepetht Alditon ts thE Tr&￿ee5 Membtrs of The WE￿ H•rri5Trnst M•tt¢n •tt Trthi¢b we Ar roqwred t• Yep•rt by In Iht light of the kNJwled£e w￿￿a￿A￿l80r￿￿ehafits￿C COMp￿Y and its crbviromnert obtsin¢d in th¢ rour5¢ or the audi( we have Tmrt identified tnaterial mI&slateTDa￿ in the Repxt Df thr T¥￿￿ee W¢ have no¢fvn8 to rcp)rt in r¢5PCrt ofthc following wh¢rtth¢ C(thpu¢s Aa 2006 and the Clwities Accounts (scoll￿MI) Regulations 2006 (a5 awrwJ¢dl rcquir¢5 to rwrt to you if, JD our opinKPll." adeqvate and proper ￿(0￿￿1￿8 recwds have Th)[ kf¥ or &kquate for QUT awlit have not becn ieceived fr￿n bwKhes Th)1 Yisid by w" or ihe fina￿la] Maments arc noi in a8re¢m¢M with the ?￿oUN1r￿ Tecord5 and retw￿. or t¢￿1￿ discloswes of truee5' reM￿eratiOn 4XC4fied by law are Mi m&Je.' or we have not received all the iThforn￿l￿ expWi(MtsMt requite for0￿ a￿lIL Resp••sibilities of truslee As cxplain¢d rnOTC fully in thc Stst¢m¢rt of Tn￿tr5, Rwn5ibilili¢& th¢ trwt¢rs ¥¢ r¢sFxbJtsibk f￿ the wcpamion of the financial 51alc￿ts and for being s￿l$f￿￿ rky giv¢ a frdir view. artd frjr such iniemal control gs the whether due io fr￿d orerror. In Prep￿ill8 the fujanciai th¢ arc r¢st￿Ibk for asse55itB the dwitsbk ￿)mp¥mY￿ •bility tr ntiJJuE a 801￿ t4>ncm). di$ciosin8, ¥ wlicabk. m8tkns rt]￿ed th 8oing concern 8Th1 th¢ going c4)n¢¢rn sis ora￿￿11)ng unl¢ss the In￿¢$ ¢ithtr to liquidaLe the ch8rittble company or io c¢ase OF<fdiion5, OT havE no rea]isti¢ aliern4ive bLrt LO dts so.

Rep)rt•f tht A•dit•n t• the TTh5tees MeThbeTY •f Tk¢ W¢J¢ Hni5 TT•51 Oyr r¢sp•NsibiKtiu for th¢ #Rdit •f thÈ fiuthtlal ststiDeRts Our objeciives art 10 obtain re&sMable assur￿ financial a5 3 wknle are free from m&t¢riJJ misstatem¢iL whethtr due io fraud or error. MI kn issue a Re[￿ of the IndttndeN Audi￿1$ that includ¢5 our opinion. Re&q)nablE a￿7]ranCe 15 a high Icvel of assur￿. is NJI a thai an audii Co[￿￿[¢d in xcordance with ISAS {UK) will always (kfrci a matcrial rnj5statatK￿ whEn il exi￿ Missiaiemtnts Can af1￿ from fra￿3 or error at¥J arc matcrial if. individually or in thr WEWC. th¢y ¢(Kdd r¢awJwbiy be eX￿ted to infiuerKe the owmic d¢¢i5l0￿ of us¢rs thkcn on thc basis ofth¢sc fuwKi•l stst¢ll¢t The exiert 10 which ow wcethw¢s arc Ca￿b￿•r&IcaJnB irregularit?￿, inchMIi￿ i% dthi12d below.. (kn aPPToach as folk)ws: Wc oblaincd an undcrsthndin8 of thc k881 arJ rc8ulory arc wlicabk to th¢ Lyrtity artd detenni th&t the mom siBThific•ll are tknse thal rel&e ￿ empioymutt Ir￿llerS db)se re]￿U￿& directly th¢ preparatioTh of tht finatKial sttiements, that is FRS102. CTharLILes SORP the Companie5 Act 2￿6.T1￿ chgrity is a￿D subject to data protection laws(GDPR). Wt ￿3¢s￿d th¢ Ti5 of matrrial rni$8tstcrnrrt inT¢5p¢4 of fr•KI as folbws.. As part of our iemj dl5cwsi0￿ id¢ntifKd if w p•rfular arn swwibk kn misstemeni. A lisi of enquire5 ofthos¢ charged with governar￿ a￿1 Conf￿￿Kd our r¢l¢d Foty lig. Based on the rcsulis ofow risk asscssmcm d¢siyKd ow a￿111 to idmtify nonwliwe with su¢h low$ and we8u1￿101￿ idcmified I￿¥¢. We COTrol#)N￿ our (wuiric5 of t1¥)￿ • with gtyvcrnlrte by a teview of the board mithutes 10 date. a ￿VieW of the bank stat•neN$ to da. a ￿vieW of lh¢ scrvic¢ organisa¢ion'5 payroll files for the year and a review of legal fees charted in th year for any evkIe￿¢ ollega] or regulaw i55ue& COn5Lderation5 at We considcred the risk of fraLMI throu8h ovtrr#k kl. it) res￿n$t. we incorpjraied tcAing ol man Journ￿ ¢ntri¢s throu8houl In￿ our¥udil appmth. A teview of ihe year ofbank stsiements was undenak¢n, to idcn¢ify any lg¢ or traMsa¢¢ions. No (Mrtsith the m)m￿l cowse ofbusiThcs5 idcntifKd. Giv¢D the siz¢ of the ¢niity s¢gregaiion of duties 15 limite(L 50 desiyd our audit procedures w ithNify and to As thc parmt chariiable company of Pawc Nis¢aix)i5t Powcr Ltd wxl Talla m Mara Rtstaurani l.imited. we have CON8idered w iTh5thn¢e of mLKompiiarKe by the subsidiary WMpaT￿ aThJ subseqwrt eff￿1 tFn the wup. We sre audi￿15 for all emiiies within the Bmwy. Thc engagcmcnl partncrfs Df en8agmcrn colkclivdy had thc approprialc wmF¢I¢￿e orKi 4pabililies to identify or reco8nise ntHpcofflpliaTKe with ia148 and resul￿￿% cthKluded th¢ overajl risk was of 13rvJ rni5yat¢m¢TI ws low tymd the ¢xp¢riettt of the aL¥Jii tram a$siw￿d w&% sufficient and rw) Specialists w¢re r¢quir¢d. An appropriatc le￿1 of Thatuiality h&% bern ¢•hSide￿ID￿ of the ittherefft difficuliy in daecting iffrgulariti¢s ￿OTrg with th¢ P¢T¢¢ived kv¢l ofrisk. Thcr¢ are iithuem limii&ior6 in the awjii W(￿1￿¢5 de5rriW at￿>v¢ iTh an wuvoidable ii8k that some material mi5siaiettKnts in fmartcial may be d¢tec4 ¢vcn th0￿1 th¢ audit is properly plArthkd and pcrfomicd ith ¥¢¢ordantt with ]Memai￿nal Si￿ards on AtyJiiuLg{UK). The further remov￿ n0￿COmplI9n¢t with laws and re8ulatioms is from iht evetms Ind fLnancial tran￿{lotl￿ in the fiTh￿al thiemeThis. thc less lik¢ly th¢ a￿lIk¥r is lo b¢¢om¢ aw¥¢ of it or r¢￿￿>13¢ Th)rtrfompli8tKe. Tr ri%k is also rewding iwlariiies oc0￿1ng to fraud rAther thkn error. as fraud involves intentiollaj torteakntK forgery. collumon. omlssion or misr¢prcscMation. Th¢ prirtwy r¢5ponsibility for th¢ w¢vertionaThl dettt#ionof fra￿ Tests with I￿kne ch￿d with governatKc of th¢ cntiry and managcrncrn. A funher ¢kscripiioftof ow TesENuibilitie5 for the a￿￿11 ofthe fin￿1￿1 Stat￿n¢￿ts 1$ kncated OD the Finattial RerA)rtinB Council's website ai wryw.frC.org.￿1a￿i￿tsrtS￿￿SlbiIllles. This de5criplion forni$ p&rt of ¢x]r lie￿i of the Ind¢sThl¢nt Awlitors.

R¢pwt of the I•dept￿e•t Auditors t• the Trwtses Mtthrs of Tht Wtst Harris Trnt Use of report This report is madc solely io the charttablc comp￿$ membrt ¥$ ¥ I￿y. in accor￿ Thapter 3 of Part 16 or the Companies Aci 2006. to the charithble company's inm as a trtbdy, accordaThce with Regulation 10 of the CThatiiits Act4)w)ts (sc4N]a￿Jl RegulatK>rts 2￿6. Ow a￿11 ha5 bttn ur¥JU￿k¢Th so that W¢ rni8ht stste ￿ the clwilable companys rnetnlKrs atml the trusiets kn mattus wc required lo star¢ to them in auditors, reptyrt and for othEr purFK)5e. To th¢ fullcst cKicnt pmitted by law. we do rni or assume r¢$For￿1b11Ity to anyone other than the chaTi¢abl¢ ¥Thl th¢ thit¢ COMpan￿S memtts ￿ a Wy. for our awjii worK for this repry or for the opini we have fonnd. IILNt/ John E offai BA FCA (Senior for )d on behalf of Mann Judd A￿lIoT) othn Lid & Ststlltory Auditor5 Eligible ro xr as an a￿allor S¢dion 1212 of ts COM￿lesA£1 2(￿6 26 Lewis Stteei SWrno￿Y 15k ofknvi5 HSI 2JF 30 july 2026

THE WLST HARRISIIIiIST Sttew•l of Fiw•ori41 Arfiviti f•r Ytar E•ded 31 D¢tethr202S 31_12.25 Total 31.12.24 Total Notes INCOME AND ENDOWME￿5 FROM Donaiions le￿leS 1035 2.035 1907 Chritabl¢ ittivities Charitable actiVili¢5 2(Kl.113 76.829 276.942 288223 Other tradin& aciiyiihes invests￿ertI ItK0me 7J47 725 7.347 725 18,153 lJ19 T•til 210220 76.829 287.049 310.602 EXPEf4DrruRE ON Cb*ritsblt •¢tiwlths Charitable activities 246.623 141.915 388.538 422J93 NET IIYCoMEIIEXPEr￿tn￿lE) 136.403) {5.343) {65.086) 5,343 (101.489) (111.7911 TrxDsfers bttrlttll hDds 19 N¢t m•v¢ty•i l# 141.746) (59.743) (101.489) (111.79ll RECONCILIATION OF FUNDS TOLII fijnds broug￿ fojibwd 212.759 1.920.680 2.13J,439 2.245,230 TOTAL FUNDS CARRIED FORWARD 171.013 1.860.937 2,03l,95Q 2.133.439 )t¢5 forni partof these firkvial SMe[￿ Page 10

THE WEST HARRIS TRUST BhJLfE Sheet 31 DKember2•25 31.12.25 31.11.24 Total FIXED ASSETS Tangible ssets InvesmKnts 13 14 51530 1.760.935 .813.465 .928.629 52.631 I.7￿.935 1.813.566 ,928.730 CURRENT ASSETS SthcLs Debtors: fa]jU￿ within tklknTS: anK)l￿ts fa]ling due after ttKKe than one 15 16 23.on 73,642 23.072 73,642 3,575 104.973 16 io. 35.889 10.L l35.89] io.000 99.872 C*sh a¢ bank and in hat¥J 142,603 242.604 218.420 CREDITOILS ATrTh]M5 fdllin8thx within orK y (24,2211 124,220) {13.711) 118,382 I00,1￿2 2IB.384 204.709 TOTAL A&SETS LE&S CURRENT UABILrriES 171.013 l.W.937 1031.950 2.133.439 NET ASSETS 171.013 1.860.937 l031,950 2,133,439 The wes for￿ wtofthEsc Aat¢rncThs Pwll Contin￿￿...

THE WF￿ HARRIS TRUST Bah#<e Sheet- t•#ti•ed 31 D¢¢ebtr2025 FUNDS UnT¢Siri(t¢d fiuKis'. General fu￿] TallaNa Mara 19 161.350 9.663 199,930 12,829 171.013 212.?59 Restridrd fuNI5'. Capithl fund Esthie Purch￿ fU￿j Building Res¢rY¢ Fund Housityg fkv¢k)prn¢ .701.937 59.000 50,000 50.000 1.811.680 59.txio 50.( 1.160.937 1.920.680 2,031.950 2,133,439 The fItW￿lA1 sts(etnert8 wete apwoved by Board of Tn￿ltts and awhori3￿ for isgjc 30 July 2026 WETC Si￿1¢d on its b¢h611by.' a¢k¢nzi¢- Trth4tt R m￿l￿ald. TnL%tee Page 12

TIIE WEST HARRIS IRU C5h Flow Stste￿•t f•r tbe Year £•ded JI D¢¢¢ab¢r 2025 31.1225 31.12.24 CJb liows fro￿ •peYati4 tlivitits Cash g¢r¢r3kd fromorthiio Interest paid Financc cosrs paid 42.173 (558} 13.140} (25.727) (2,341) Net (ath provided byllw¢d in) opU￿br$ ￿1¥111¢$ 38.475 (28.068) Cx5b fi•ws trom knvtth8 attlvltlos Purchasc of ￿lbIC fixcd a5 Interest re¢¢ived (2.420) 725 (1,123) 1,319 Net t•th (used inyprovided by investin8tliviiies ().695) Ca$h floivj frorn fi#A•tknt ttlvllks Loan r¢paymenty in year (762) {1.320) N¢¢ ¢8sh us¢d in f￿￿i￿ga¢llWJIles (7621 {1.320) the rnportin8 period C#slL &Dd fsb t4uivlttsts at lbe Of the reportlni ptrlod 36.018 (29,192) 99.172 129,064 CAsh *Dd Cash tq•ivkDls •t the •f the ttportiDg ptriod 135. 99,872 P¥c ij

THE WLST HARRISTRUST N•¢es to Iht Fk)w Stateme•t for tht Year E•ltd 31 DettDther2025 RECONC&LiATION OF ExfthDllURETO NETCASH FWW FROM OPERATING ACTIVTTIES 31.12.25 31.12.24 N¢t ¢%p¢Hdilu￿ for 11¢ T¢p•rti#z ptrAod ls ptr tht Stlemt•t •f FiDaitial Artivitiul Adj4stmeot5 for: Depreciwiofi charBes Intere￿ ￿e¢l¥¢d Interc51 paid (101,4891 (I 11.791) 117.582 (7251 558 3.140 119,497) Jl.333 11.271 I 19.238 {1.319) 2.341 13,575) 12.502) {28.119) D¢¢re8s¢llirt¢rx8el irt detrAors Intr¢aseJlde¢reasel iti trtditots r4et prov¥Jed byqused 141 •p¢r¥tiQW5 42.173 (25,727) ANALYSIS OF CHANGFS IN NET FiINDS At 1.125 Cash fiow At31.12.25 Net tAsh Cash ai baJ aTrJ in hHThJ 99.872 36.018 135,890 99.872 36.018 l35,890 Debt Debts fallin8due within l ytar (7621 762 (762) 762 T•tl 99.110 36.780 135.890 The forni ofthe5c firAncial ￿￿nErt5 Page 14

THE WEST HARRISTRU li)tes to th¢ Fin•Ki41 St•t¢nts f•r tkn YeaT E•dedJl D¢¢ethr2QlS ACCOiJNTII%G POLICIES B•sis of prnp•riTri iht I￿￿¢1￿1 The financ￿] 4atements of the charikble conwany. wbich 15 a W￿l1¢ b￿tfit under FIS 102, have be£ prepared in accordan¢¢ with th¢ Ch•JilKs SORP IFRS 102}.Acco￿liThg Rwrtl￿ by Charitie5.' Ststemenl of Re¢ommetbJed Prnclic¢ applicabk ￿ ¢h¥iii¢s preparU￿ their aCco￿ts in accordance wilh the Fi[W￿la1 Re￿)rtIng StaTrJard aEplicabl¢ in the UK aTKI R¢wblic of Ireland IFRS 1021 {cfktlive l January 2019}'. Financia] Reporting SIgJKlard 102 Tr Financial Re[￿7￿8 S￿￿53[d applKable in ihc UK aThJ Rep￿11¢ of IT¢iand' and the ct b¢ fully I￿0vered. MI i$ a5 PJrt of th¢ expenditwe io which li rela￿. ttivitks Chariiabl¢ expcndittrc cornprises tkn5c costs itKwrtd by the charity in ihc deliv￿ of its obie¢t$ 2Th1 activities. li includes both wsts tlk41 ¢4D k ailoratd threttly to xtiviiies aThl thse ¢05t5 of an iTrdirecl ]]ature ntccw to 5￿pOrt Ihcm. Th¢ alk￿&1¢)￿ of dir¢d 9Th1 swJp)rt costs are analysed in the notes ro the fmancial Gow¢Thwte t• CKbv¢rnw*¢ COSL8 intludt th)seeosrs a8￿111ed with meeting the WnMin￿10nal ar¥J statulory req￿r¢me￿I of the ch￿lty and ivKlude fers atKI costs linked ￿ thc styaie8ic of thc chOTity. P4e 15

THE WFST HARRIS TRUST f•r¢h¢ V4r F￿ded 31 Dttttht 1025 AccoinyTIJ4G POLICIES- t•mfi•• Alloutioll app•Ttionmellt •f All costs ar¢ allo￿1￿ Eett¥een the eX￿)dI1￿C cc8ories of the StrthTrcnl of Tr-Jnial Atlivities on a b&si5 designed to w¢flcGi th¢ u8¢ of ts r¢wurce. Costs relatii)g 10 a wiicuiar ￿1vIty are olloced direLly. others are apportiorKd on ￿ appropri b¥i$e& t￿l￿￿ed usake. Tttzlblt Jstts DepTe¢iation is provided & thc folkn¥i￿ annual ratr5 ￿ OTts to wri off each assei over lis eslimated u5efi]I ¢ provided Estste improv¢rn¢nl$ Buildin85 Plani and M￿h1￿cry FixDJfe5 aJMI filting5 OtTi¢e equipment 4Y• deprt¢￿tiOn on cosr l(Y/. IkwcciatioTh (mi 20Y• d¢pveciaiion on co 25% rkwwiion ort¢ost Tati8ible fixed a59ets are swd ai com Icss ¥calTh￿latcd &preciotioL Tr tosls of minor additiots or tIKJse Costing below £100 ¥rt r￿1 ¢apitslised. Assets nol rn¢awrtd ai feir Yalue we ￿¥1¢￿td for any indication may be imrAwed ￿ each bal￿¢ sh¢¢t dat¢. If sy¢h indiC￿l0￿ exi5L% the re¢overable amouN of ih¢ 85w is e5tittLaied and c(Mnparcd b) thc carying an¥m￿l. Wherethe ca￿1￿8 exceeds its ￿(Overable arno￿ irnp1rn￿t 20$$ is recoBnised profit OT1055 Wile￿ the is carried ai a tevalued anM)unt the impJirm¢nt loss is a revaluation de¢rease. Stocks Si(Kks art Valued at the lowrr of c05t aT¥J I￿15￿bk valK afttymakin8 dtt ailowancc for ob501 Bj￿ slow movin8 iiuns. TutLO# Th¢ charity is exttty from t￿￿ Itx on its th¥ltsbka￿iVI(1C FTAAd att•¥ntint Unresiriaed furkqs u5¢d with tr tsittbleobiectives at di5U¢ti¢m of th¢ tnL5¢s. Restrickd f￿d$ wionly bc used for ponicuiar restri￿￿ puwpx5withirt objects of the charity. Re5triaions ari5¢ 5PEcIf￿￿ by IhethJM¥orTkn art raised for pariicular rtstsicied pwrx)ses. FuTthcr cxplanatiODof the of each is in th¢ r¥)t¢5 tp th¢ fiJwKi81 stsme￿S. PtAsIo• ¢05ts #Thd other post-T¢lir¢ry•t benefits The charit)le com￿Y opeNes a defiKd ￿n￿l>￿1￿￿PEr￿IOn ￿1￿￿¢. CoNributKns payablc to the ¢haritable compan￿5 pe￿]Ort $c￿Me wc charged io thc swern￿ of FinarKial Adivities in the period w which they relate. Fixed a55Ct inY¢51rnEnts ¢swtyJ at co# less accwnulttcd provisiwL D¢bt•rs treditors Trade 8tkl other debtors ¥e recognised ￿ thc s¢lllcmcrn du¢ Hft¢T any discouni offered. PTepoyrrLents are valucd al thc ￿T[￿U￿1 PTepaid nei ofany tradc discoun[5 d￿. Lredithrs and provisio￿$ aTe rCcO￿lSed where the has a F￿¢5¢￿1 obligxtiott rthjliing fttom a cvcnt th￿ will PTobabty Twlt in th¢ tr•sf¢r offthb w a third and ￿ aAn0￿¢ duc to scNic thc obligation can bc measured or ¢stimal¢d r¢li#bly. Cr¢ditths provis)N% are r¢wgnis¢d at 5rtylrm¢411 atbwt after a]lowin8 for any trwje disCo￿ts dw. Pag¢ 16 coNinued...

THE WFST HARIUSTRISST N•¢¢s ¢• ¢b¢ FAllmtittl Sttt•ts- to&ti••ed for the YUT Ewled 31 1015 DONATIONS ATr4D LEGACI 31.12.25 31.12.24 Donatio 2.035 2.907 OTHER TRADING AcnvrriES 31.12.25 31.12.24 Electricity Eetratio 7.347 18,153 INVLSTMEprr INCOME 31.12.25 31.12.24 Itertst received 725 1.319 All invcststKnl inwrn¢ aTiS¢S ff(m within UK. INCOME FROM CHARfTABLE AcllvTnKs 31.12.25 31.1224 Aclivity Charithblc ￿1Vill¢S Chan"thble atiiviiTre5 Charitsble a￿1VIlLe$ Charitablc *riviikcs awitsblE ivitics awirable atiivities ChaTitsbl¢ a¢iivits¢s &tiviiie5 CThaTitabk xtivili¢s Rental inco]oe Land sales 12J,8l7 31.877 76,829 36.190 1.308 4.850 {6.600) 159,480 33,417 25.840 38.647 1.130 4,022 19,800 287 5.000 F￿￿traiSing Ev￿ts In¢om¢ Sh￿¢ Orrunni￿ costs Electric Car Chw8cr Employmeni AIIowdrKe 8.671 276.942 288,223 GrartS TK¢iv¢4 I￿1￿1￿ in thr ras folknTrJ: 31.12.25 31.1224 Highl￿ lslartds Entewise CotrthaiTle tLqn Eilean SiaT The Scottish Gov¢mm¢nl Outer Hebridcs CommuThity Led L4JuJ D¢vel 6.824 S0.IKXI 10.680 9.325 24.475 lJ65 76.829 25.840 P4e 17 conlinued...

ThE WF￿ HARRISTRUST N•t¢J to tht Fityt41 StAtertnts- e••ti•wJ f•r the year Ellded 31 DErtJthr 2025 CHAR￿ABLE A￿1V￿F5 COSTS SUpW￿l )5t5 (Se¢ )t¢ 8) co￿5(5¢¢ 7} Tots15 Chsritsble xiLVLties 301.930 86,608 388.538 DIRE￿ cosrs OF CHARITABLE ACTivfTIFS 31.12.25 31.12.24 Siaff costs Ev¢nts Aspiring Cornmwili¢s PToje Compuier EXP￿ Repair5 and rcnewHIs Le8al and pw0fessbJ￿ fc¢s Campsiit D¢preciiOll 117.346 35,282 258 923 16359 46J2l 10.156 119238 12.910 40,738 765 117,582 301.930 345.883 SUPPORT COSTS AdministraiM)n Tolals CharitJbk odivili¥$ 49.397 32.564 4.647 86,608 Supwrt co4 irtltxled in th¢ ¥e &% follo￿.. 31.12.25 awitable iviIic5 31.12.24 activiti Light atKI h¢4t T¢lephon¢ Rak$ and iiwlcr CleaninB Rent In5ufdnce 'rrav¢l ex￿￿$¢$ Training ami conf￿r[￿¢S Poslage and siatth) Advtrtising 36.690 4.205 5338 3.164 29,078 4,037 3,623 1.699 7.950 16,429 1.433 1,397 1,756 638 19.470 1.135 1.272 1.966 1.073 2,275 1.675 3.698 4.647 Sundry up¢[ Finano ¢os A¢counlancy aTrJ kgal (¢es 989 2.341 3.949 86,608 76.510 Page 18 contirm￿d...

TIIE WEST HARRIS TRUST ror the Y¢T Etsdd 31 Dettty￿r 2025 NET INCOMUEXPENDfTURE Net iTiCOmts{exsKThliiwcI is ststrd •ll¢rch¥grf{u¢diuW'. 31.12.25 31.1224 117.584 119240 10. TRUSTEES, REMUNERATION AND BEP4EFrts Thewe were no ￿￿tee$. TeMUneri￿ or ivrfits for ts y¢thr 31 Detanbtt 2025 nor for the year ¢ndtd 31 fkTrcernTrtt 2024. There We￿ In￿, ¢￿pa￿ pid h thr yew 31 Decem￿1 21125 nor for ihe year end¢d 31 tkcembcr 2024. STAFF COM 31.12.25 31.12.24 Wa8es salaries &)¢1￿ ￿￿lty costs Other p¢rtsion eosL8 105.558 11,262 4.41 I 104.105 ,672 4.569 121.231 117.346 The avcrw tnonthty nwtthcrof¢rnploy¢¢s duri￿ th¢yw 7Kasas follo 31.12.25 31.12.24 TnM auLVLiies No ¢mployets re¢¢ived in excusof £60.IKM). 12. COMPARATIVLS FOR THE ￿ATE￿F￿ OF FINANCIALACTJvrriES UnreATi¢ttd Rellricttd fimds Total INCOME AND ENDoWmEr￿Ts FROM DonalioAS and It8￿1¢s Cbri¢Able artivi¢i ch￿table huivilie$ 261383 25.840 218.223 Other Ir•Al￿ athiviiie5 1&153 1.319 18.153 1.319 Total 284,763 25,839 310.602 EXPENDITURE ON Chrit#blt Attlvltlts Charitable xtivitie 279.709 142,684 422.393 NEf INCOMElIEXPEND￿uREl 5.054 (I 16.845) Pa8e 19 ntiThu¢iL.

THE WEST HARRIS IRUST N•¢¢J to th¢ Fiu•o¢01 Stiwtts- t•iinxd rot th¢ Ye•T EdwlJl De¢tMthtt 2•25 12. COPrfPARATIVES FOR THE sTATEmK￿ OF FINA]¥CIAL AcnvmFS- coDtiMued UnT¢Ari¢t¢d Restriaed "rothj Traisfers befvee• fud5 (6.652) 6ffj52 Net i• fuds (1,398) 1110.1931 RECONCILIATION OF FUNDS Totsl fimds forward 214.358 2.030.872 2,245.230 TOTAL FUNDS CARRIED FORWARD 212.7f4) 1.920.679 2,133.439 13. TANGIBLE FIXED ASSErs E5tste imFwv¢m• Buildings COST At l January 2025 Additio 122,649 2,383.656 Ai 31 Deccmbcr 2025 122.649 2,383,656 DEPRECIATION Ai l Jatmjary 2025 Chw8¢ for y¢ar 69220 9,131 666.281 95.347 At 31 Dtttmber2025 78.351 761.628 NET BOOK VALUE Ai 31 December 2025 80.000 44.298 ,622,028 Ai 31 Decemter 2024 53.429 .717J75 Fix¢w( Offi¢¢ e4uipmEllt fitting5 Toials co Ai l 2025 Addiiions 163.S29 2.420 41.261 19.880 2.811.275 2,420 Al 31 Dtc&ntrr 2025 166249 41.261 19.880 2.813,695 DEPRECIATION AI I J￿￿￿ry 2025 Charge foryvdT 89225 11218 39.927 1.000 l7,993 818 882,646 117.584 Ai 31 Deeunber 2025 JiMJ.5J3 40.927 1.000230 NEf BOOK VAiAIE Ai 31 D¢cwnb¢T 2025 65.7J6 334 1.069 1.813,465 Ai 31 Dccuni*r 2024 74ffi04 1.334 1,887 .928.629 Page 20 continu￿...

THE WEST HARRISTRUST N•ia t• the Fiu•til Sttemrnts- r•mt••¥ed for tht Ytr 31 Dtteothr 2025 14. FIxEDA&s￿ INVESTMEi¥rs ￿￿1¢￿aking5 MARKET VALUE Al l Jamwy 2025 ￿ 31 December2025 BOOK VALUE Ai 310ecernb¢r 2025 ioi 31 December 2024 101 Th¢￿ iRV¢sts[￿￿t as$d$0￿31￿C th UK. The comFW'5 ￿¥¢$1[[￿nIs #t the b•knslet d iDthekn capital of compani¢5 i￿1￿k th¢ follown¥'. Pir¢ IYiseboi5t Power tAni¢od Regisiered offL¢C.' T￿la na Mar4 Ni5¢aw)isL Horgkn& Isk of Hayris HS3 3AE N￿Ure of t￿$$ne￿￿. trade of el¢¢tricity Clw of share: Ordin kli 31.12.25 31.12.24 Agye8a¢¢ ¢#pitsl reserves ssforth¢y 19J461 (10.853> 1.507 13.292) Tll DA Marl RestAiir••t LM•it¢d ReEi￿tted 0￿1￿". Talla na Mw4 PaircNi5¢abois4 Ilorgaxrt Isl¢of114Thi& S¢otlJd. IIS3 3AE Natwe 0[b￿sineSs.. Restaw cl￿ ofshar¢.' Ordirwy Iding 31.12.25 31.12.24 Aggw¢w¢ capitsl and r¢5¢r ProfiV(loss) forthc {1.7S7) 33,310 135,097) {12,754) Is. 31.12.25 31.12.24 23,072 3,575 Page 21 con1irm￿d...

THE WLST HARRtSTRUST N•tey t• Ibe Fi••m¢i•l Staic4Dt•ts- eo•t••w¢d for th¢ Ytr FAthd 31 Dtttxbtr2025 16. DEBTOILS 31.1225 31.12.24 A￿￿1￿ falling within yvr: Tra¢k de￿orS Amounts owed by wup undethn85 Otlw d¢ho VAT 9,948 39.304 33,965 39.270 2.684 27.884 24.3 73,642 101973 A]nounts f￿11￿ allcr nM)rcthanorK ycr. AM0￿1$ owed by wjup uTrJerthknry 10.o(H) 10,000 Aggr¢gat¢ amou 83.642 114.973 17. CREDITORS.. AMOUhTS FALUNC DUE WIThIN ONE YEAR 31.12.25 31.12.24 Other I0￿{5cC rnte 18) TTadE Cr￿110 Socijl xcurity md othertox¢s VAT 762 (710) 3.346 1.288 345 Other ucdilors A¢¢nKd cxpenses 499 13.160 19.141 24.220 13,711 ANS An an￿yS)$ ofthE TDurity give￿ b¢bw. 31.12.25 31.1224 Ar[U)￿ falling within 0￿Ye￿on￿￿￿￿. 762

ThE WLST HARIUS TRUST Notes to tb¢ Stst¢wuts- fortht Year Emded 31 DKemb¢r 2025 19. MOVEMENf IN FUNDS 'rrgn5f¢ At 31. 12.25 Ai 1.1.25 iTh fiJTh fimds Uurestrlct¢d f•w415 General ￿nd Taila Na Mara IIyl,930 12.829 625 (37.0281 (392051 33.862 161,350 9.663 212.759 136.4031 (5 J431 171.013 Restrittsd fumds Capi¢aJ fund Estat¢ PW¢h￿ fiu Building R¢ser¥t Housmg Dcv¢loprncnt 1.811.680 59.( (109.743 1.701,937 59,0(M) so,000 50,000 44.657 5.343 1.920,680 (65.086) 5.343 1.860.937 113J.439 {lQl.489) 2.031,950 N¢t ]MJv¢meE)t in I￿hts￿d ill theaFxJve ate as follows". Incoming Rc50UTCC5 Movement UDrutricted Ge￿ra1 fvnd Tal￿ Na Marn 210293 1731 (209.668} (36.9551 625 137.028} 210.220 (246.6231 (36.403) REStrkted ReV¢n￿ Grths fi￿d Capital Ho￿4￿)8 D¢¥¢lipYrt 9J25 19,325) {109.74J) {22.84 (109.743) 44,657 67,504 76.829 {141.915) (65.086) TOTAL FUNDS 287.049 1388.538) 1101,489) Minucd...

THE WLST HARIUSTRU for Ytr Exdtd 31 Ikttthbtr2025 19. MOVEMEN[ IN FUi¥DS- ConpaTXtivestor Mwvewe#t i# Tran5fets Al 31.12.24 1.1.24 in fimds Urnstrkted f•Dds Genernl Talla Na M¥a 214,358 14.313 (9,260) {28.74 11 22,089 199,930 12.829 214.358 5.053 (6.6521 212.759 Re5tri¢ted fuwds Capital Eslak Purchase fvnd Building ReseTre Fund Hoth8ing Devel(yneM 1.921.872 S9.(￿0 50,(KKI 1110.192) 1.811.680 59.IKKJ 50,Iy)O {6.6521 6.652 2.030.8n (116.8441 0.652 1,920.680 TOTAL FUNI 2,245.230 1133,439 Comparativ¢ n¢t rnovuncnt in the above are &8 lollows". Rt4owces Movemenl Uortstrirttl f¥Dds General fi￿d TallaNa M¥a 239.41 45.352 1225,098) (54.6121 14.313 19260) 214.763 1279.710} 5,053 Restrirted funds Rcvcrtt￿ Grants ffi￿d Capithl fimd Housin8 D¢velopmerA iJ65 (1.365) (I 10.l92} 16.652) 24.475 {31.127) 25,839 1142.683) 1116.844) TOTAL FUNDS 310.602 1422.393) FUNDS GeDerg1 fllod The Eeneral fijtyj represents umtstrickd which thctnmiecs are frce to us¢ in xcordwrK¢ wiib the ¥4witsble objEtts. Till4 Mara f•id The 8encral fimd rtKKeseTrts unrernted fwK15 thi¢h thetruaees wc fr¢¢ to use in ¥eordarte wilh the djaritsble obje￿$ in TelatioTh w xtivities at the Talla rA iMaTa wrnrnujity crntr¢. Revt•* Gratsts Thi5 ryftseN5 grants rcceiyed frixn public fi]Thtin8 a8aKie5 aTKI in respttt of stttified rcveThuc costs. Cpital f#od Pasc 24 Contin￿1...

THE WFsf HARRIS TRUST f•rtht Vtr E#&d 31 Dttetybtt 2025 19. MOVEMENT IN FUNDS. e•wti•¥e Thi5 rcprcs¢]US received from public f￿￿ing agaKic5 arKI in r¢5pr¢t of specified t4pitsl eX￿nd)ll￿¢. E51•t¢ P¥r¢knge fu•d Thi5 TepT¢s¢nts the rtcekved from pthiic a8ttties atyj tr￿Ls to ￿LS1 wilh ￿ pwcha5¢ of thr West 118rri$ e5￿£5. Buildini Reserve Fud This is a rtStri¢ttd fund kn]d5 fwmls ￿ a55i with thc fuDJrc maiMerMrKc of th¢ properties owttd by ihe charity. H￿$1￿¥ This rcprrynts fitndinB ret¢ivtd a F#)usin8 thvelotMtK)tt woica. Bail Ur. wthich looks ￿ ￿￿4¢¢ ￿ to 10 affordable homes ￿ West Hxri TrnJfen bttweeD T¥￿terS in the year rep￿sEn1 tk CKwal FwKfssyKYt for tk Tail•na Mard FurMI Hous1￿ Proiccl. 20. CONTINGENT LtABIiifiFS Big Lottery Fund hav¢ 4 stathd 5wity over ar¢a of l•vJ * HoiybosL I￿¢ of Harri$ in respea o( surn$ duc or to iKcom¢ due. This security is takert by Bi8 irtery bwld &8 P¥L of the ￿ndillo[￿ ofgrant fi]nding ID allow clawbll¢koCw sIKbuld ￿ co￿111￿￿0￿1 it m¢L zi. REIATED PARTY D15CLOSURES The Chariiy h&% adVa￿ed a lo8￿ io its sthidiwy ¢omwiy. Pairc Niscabjist Pow¢r Limid {TNP'I. to assi%1 in the fiJndin8 of its cwtsl expth4ilure wouan¥ne. The loan was seojred from W¢sL¢rn Isles Dtveltspmeni TrLLSI aTrJ the repaYt￿nts of the loan will be fjmded by the ¢han"ty and recharged tL> PNP. Th2 balance tD thc ¢lwity at 31 December 2025 was £10.11]0 12024- £10.ixKII. The Eknarity provided workin8 capitsl LsiStatKe ￿ PNP io with fimdin& of cxp&iiwc. Th¢ baion¢¢ by thc COMp￿Y Jt 31 D¢¢¢rnkn 2025 Iw £8204 {2024- £82041. The chAwity paid PNP £26.696 (2024.. £24,996) in r¢]awJn kn eltctricity p￿c￿ed. Dwiro the ye4T ended 31 De£crnber 2025. W¢5t H￿15 Tnw r¢r¢ived c]wses income of £1.308 {2024- £1.0901 ftom its subsidiryries. Th¢ dwity ha$ 8 s¢¢oThl tr*jI￿ sthsk4iary Talla na ma￿ Resmwarn Limiied {'TtthA'I. Th¢ ¢otnpary paid the harity £Nil (2024.. 19.100) in relation to shared costs. The trAlance owed lo thr chwity at thc year End is £31,06612024.. 31.0661. Pa8c 25 continued...

THE WEST HARIUS TRUST for the Yur Emd¢d31 D¢eeth202S 12. LIMITED BY GUARA￿EE Th¢ company 15 limit¢d by aTrJ h&% th) sh￿t capitsl. Tr liabiliry of exh mcmber in the e¥ertt of ihe company bel￿ up 1$ We￿I¢L¢d to £1. PERMAiYENT ENDOWMENTS The charity does rtoi hvc t￿￿1￿Men Page 26

17IE WE￿ HARRIS TRU D¢taMed Sit¢rneD¢ •f Fiu•riil ArtiviliE5 f•rtht Year JI DeeeThber 2025 31.12.25 Totrl 31.12.24 U4COME AND ENDOWMFJrrs DongtiOD$ nd leyties tk)naiions 1035 2.035 2.907 Other tThdillg 4ctiviliEs El¢rlricity ge￿r￿1 7J47 7.347 18.153 InveJtllDt iDCOTht Interest Ttteived 715 725 1.319 Chritbl tllvltlJ Renial itomc land sa]es 123.817 31.877 123,817 31.877 76.829 36.190 1.308 4,850 (6.6￿) 159.480 33,417 25,840 38,647 1.130 4.622 19.800 287 5.IK>O 76.829 Fundr￿$1￿8 Man38ernent c Events Incom¢ Shar¢ of n￿￿ing¢0$ts Elc¢tric Car Charger Ernployment Allowan¢e 36,19) 1.308 4.850 (6.6￿) .671 &67l IfAI.113 70.829 27A942 288.223 Tol41 résour£ 210.220 76.829 287.049 310,602 EXPENDITURE Charitablt atllitles Wa8¢$ So¢ial $¢¢UTity Pensions Evcnis AsiNringCommwiities Projttt Compukr Expcnjes Repairs and renewals tkgal and pmfessional fees Campsile D¢pn of cstste irnprOv￿￿ts Dcpn ofbJilding5 Dcpn of plani and machir Fixlwes a￿] fittinBs Depn of offiee eqtsipn*iii 105.558 11.262 4.411 8.704 IOSJSR 11262 4,411 8.704 104,105 8.672 4569 35,282 258 923 16.359 46.321 10.156 10.158 95,346 11,046 1,000 1.688 12.910 8.566 765 2.575 12.910 40,738 765 9,130 95,346 11,288 i.￿0 32.172 6.555 95.346 7.262 4.026 238 160,015 141.915 301.930 345.883 support ¢wts Pag¢ 27

IIIE WEST HARRIS TRUST De¢•il¢d St41w￿￿t •f ￿￿¥￿111 Artivitie5 for tht Yur E4ded JI DKeNber 2025 31.12.2S Totsl 31.1224 Total U￿¢s￿l￿ed RcswÉued (￿d5 Support ¢Mts Premises Light and he Telep￿￿¢ Rat¢s and water Cle￿]￿8 36,6 4205 5,338 3.164 36.690 4.205 5,338 3.164 29.078 4.037 3,623 49397 49J97 38,437 Renl ITk8uran¢c Travel expcn5e5 Twwning aTrJ cOnfern￿e$ Posth8c aTrA sia(ionery Adyerusittg M¢mbcrships and subs¢riptKms Sundry Exp¢n5¢5 Loan Bank ¢hw8¢S 7.950 16.429 1.433 1,397 1,756 638 19.470 1.135 1272 19.470 1,135 1,272 1,966 1.073 1275 1.075 558 3.140 .073 2275 1.675 558 3.140 989 2.341 32,564 32.564 34.124 Accoww and legal fees 4h47 4.647 3,949 246.623 141.915 J88.538 422,393 136.4031 165.086) 1101.4891 Pag¢28