2024-12-31-accounts

SCOTTISH CHARITY NUMBER: SC044533

URRAS DUALCHAS SHIABOIST

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

URRAS DUALCHAS SHIABOIST

CONTENTS OF THE TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

	Page
General Information	1
Trustees’ Report	2
Receipts and Payments Account	3
Statement of Balances	3
Independent Examiner’s Report	4

URRAS DUALCHAS SHIABOIST

GENERAL INFORMATION

	FOR THE YEAR ENDED 31 DECEMBER 2024
ADDRESS: 31 South Shawbost Isle of Lewis HS2 9BQ SCOTTISH CHARITY NUMBER: SC044533 INDEPENDENT EXAMINERS: CIB Services Chartered Accountants 63 Kenneth Street Stornoway Isle of Lewis HS1 2DS BANKERS: Bank of Scotland Cromwell Street Stornoway Isle of Lewis HS1 2HF

1

URRAS DUALCHAS SHIABOIST

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

Scottish Charity Number SC044533 Current trustees Catherine MacLeod Diane Campbell Christina Morrison Other trustees during the year None Contact address 31 South Shawbost Isle of Lewis HS2 9BQ

Recruitment and appointment of Trustees

All of the Charity’s trustees are appointed or reappointed by the members at our annual general meeting.

Governing document

The Charity became a Scottish Charitable Incorporated Organisation on 18 December 2013 and the purposes and administration and administration arrangements are set out in our constitution.

Charitable purposes

The organisation's purposes are:

To promote the heritage and culture of Crofting life in the Shawbost area;

To secure and advance the role of the Gaelic language;

To advance the development of the community through a rural regeneration project which will establish a community owned heritage centre;

To promote civic responsibility by providing opportunities for volunteering;

To educate the local community and visitors in the geography and history of the area;

To improve the conditions of life for local residents by providing facilities for education, recreation and leisure.

Activities and achievements

The charity’s main activity during the last few years has been to progress plans for the redevelopment of the Shawbost Museum. As the charity has been unable to raise sufficient funding for the project or identify another charitable organisation to take over the project, they are now considering selling the building and winding up the charity.

Trustee remuneration and expenses

The trustees did not receive any remuneration or expenses during the year.

Reserves

As a result of the deficit of £702 (2023 - deficit of £1,226) for the year, unrestricted funds of £1,545 (2023 - £2,247) were held at year-end which the Trustees consider adequate to enable the group to continue for the forthcoming year.

Approved by the Trustees and signed on their behalf by:

Diane Campbell - Trustee

Date: 13 April 2026

2

URRAS DUALCHAS SHIABOIST

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Receipts: Grants Payments: Building repairs and maintenance Light and heat Insurance (Deficit)/Surplus for year Bank and cash in hand Funds Opening funds (Deficit)/Surplus for year Assets Land and buildings – at cost Equipment – at cost	Year ended 31 December 2024 Year ended 31 December 2023 £ £ - - - - 30 - - 583 672 643 702 1,226 (702) (1,226) STATEMENT OF BALANCES AT 31 DECEMBER 2024 At 31 December 2024 At 31 December 2023 1,545 2,247 2,247 3,473 (702) (1,226) 1,545 2,247 3,826 3,826 529 529	Year ended 31 December 2024 Year ended 31 December 2023 £ £ - - - - 30 - - 583 672 643 702 1,226 (702) (1,226) STATEMENT OF BALANCES AT 31 DECEMBER 2024 At 31 December 2024 At 31 December 2023 1,545 2,247 2,247 3,473 (702) (1,226) 1,545 2,247 3,826 3,826 529 529
		3,473 (1,226)
		2,247
		3,826
		529

Approved by the Trustees on 13 April 2026 and signed on their behalf by:

Diane Campbell - Trustee

3

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF URRAS DUALCHAS SHIABOIST

I report on the accounts of the charity for the year ended 31 December 2024 which are set out on page 3.

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) (d) of the 2006 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 independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 seeks explanations from the 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 the course of my examination, no matter has come to my attention:

1. which gives me reasonable cause to believe that in any material respect the requirements:

• to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations

• to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name: John E Moffat BA FCA

Relevant Professional qualification/professional body: The Institute of Chartered Accountants in England and Wales

Address: CIB Services Chartered Accountants and Business Advisers 63 Kenneth Street Stornoway Isle of Lewis HS1 2DS

Date: 8 June 2026

4