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2025-03-31-accounts

REGISTERED CHARITY NUMBER: SC047186

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

COMANN EACHDRAIDH UIBHIST A TUATH

Mann Judd Gordon Ltd Chartered Accountants

26 Lewis Street Stornoway Isle of Lewis HS1 2JF

COMANN EACHDRAIDH UIBHIST A TUATH

Contents of the Financial Statements for the Year Ended 31 March 2025

Page Report of the Trustees 1 to 6 Independent Examiner's Report 7 Statement of Financial Activities 8 Balance Sheet 9 Notes to the Financial Statements 10 to 14 Detailed Statement of Financial Activities 15

COMANN EACHDRAIDH UIBHIST A TUATH

Report of the Trustees for the Year Ended 31 March 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 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

Comann Eachdraidh Uibhist a Tuath's mission is to actively collect and conserve items from the past and present that reflect the heritage and Gaelic language of the geographical area of North Uist in order to educate and inspire present and future generations through a wide range of lifelong learning experiences.

To organise and arrange exhibitions, displays, lectures and other events relating to the work of the society and to work with universities, schools, colleges and other reputable agencies which have an interest in the work and aims of the society.

The advancement of education through a better understanding of the built and natural environment of North Uist and the development of individual skills, capabilities and understanding to improve the lives of the inhabitants of the area and the public in general.

The provision of social facilities and activities to improve the lives of the inhabitants of North Uist and the public in general.

The advancement of the heritage, language and culture of North Uist by preserving the Museum known as Taigh Chearsabhagh and developing the base now established at Carinish School.

Background

Comann Eachdraidh Uibhist a Tuath was formed in 1989. Since that time the organisation has been funded for many innovative exhibitions, outreach projects and events, culminating in an annual exhibition and two smaller exhibitions each year based at the local Heritage and Arts centre at Taigh Chearsabhagh in Lochmaddy. Following a successful application to OSCR, the charity was awarded charitable status on 17 February 2017. The funds held by the organisation at that date were transferred to the charity.

Comann Eachdraidh Uibhist a Tuath holds significant collections of artefacts, photographs, paper archives and sound recordings. Our application for funding from the Scottish Land Fund to purchase Carinish School and Schoolhouse was successful. This location will provide a base for all our collections and enable us to establish a Heritage and Community Centre.

Page 1

COMANN EACHDRAIDH UIBHIST A TUATH

Report of the Trustees for the Year Ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Exhibitions - Taigh Chearsabhagh Museum

Where the Sea Meets the Road - The History of Caledonian MacBrayne

This exhibition has been extended for a further year as visitor numbers have been high. It has attracted wide interest and comprises the lifelong mission of a CEUT member, of Lochmaddy, to collect memorabilia relating to Caledonian MacBrayne. It comprises impressive accurate models of Calmac boats which have served our islands over the years and many other artefacts. Local residents, Calmac staff, Captains and others have contributed with stories of their memories.

This exhibition has attracted widespread publicity and is recognised as one of the most significant collections of Calmac memorabilia to date. There have been no exhibitions in Gallery 2 this year. The focus has been on Carinish School.

Carinish School

The Board of Trustees of CEUT has focussed on trying to achieve funding for the development of the Carinish School building. The Board recognised that it was not possible to achieve the funding necessary to develop the whole building as planned initially. A decision to develop an area to house our collection of artefacts was taken. Our collection has been stored at the Comhairle store at Torlum with the Museum nan collection but access is dependent on Comhairle staff. The community will benefit from the collection being stored and accessible on North Uist.

Capital Funding Sub Committee

A significant grant from Scottish Government Gaelic Development has enabled work to commence on developing a Collections Resource Centre. This will allow most of our artefacts and records to be moved to Sgoil Chàirinis from the Comhairle museum store at Torlum. We are extremely grateful to the Scottish Government Gaelic Development team and to Fraser Architecture and 7-22 Systems Ltd for enabling this. Also to the Comhairle and the Outer Hebrides Community Led Local Development Local Action Group for advice and financial assistance.

Heritage Consulting has been appointed to produce a Business Plan. This will be completed in May and should be of great assistance in supporting applications for further grants to enable further phases of development. We are grateful to the Architectural Heritage Fund and the Comhairle for financial support for this work.

Last year we reported that "there has been promise of £20 million of Levelling Up Fund monies to Comhairle nan Eilean Siar. Meetings with UK Government officials are due this coming May and June. Due to the subsequent snap General Election these meetings did not take place. The new Labour Government has confirmed that £20 million will still be available to the Comhairle through the Community Renewal Fund. A round of meetings with Government officials has been arranged for the coming months and we hope that support for our development project will be forthcoming.

Further landscaping works around the building have been undertaken by Contractors and roof repairs by Archie Beaton. Boiler repairs were undertaken by . We thank them for their readiness to advise and assist.

Further Community Led Local Development Funding

We acknowledge with thanks grant aid received from the Comhairle's Community Led Local Development Fund (CLLD) to update some of our computer and recording equipment which will hopefully enhance the delivery of future events - events which of necessity are on hold for the time being on account of the building works in progress. This grant led to the purchase of laptops, external drives and field recorders. Thank you to those of our trustees who worked to achieve the funding and to order the equipment.

Looking back on the Aire air Sunnd project.

This project received repeat funding for a second year.

Its legacy from the second year. -how can heritage contribute to wellbeing?

Page 2

COMANN EACHDRAIDH UIBHIST A TUATH Repoi't ofthe Truslees ror the Yeai. Ellded 31 MArch 2025 A The impact on participants, wellbeing throiigh their ini'olN'eineiit in die project. We feel this has been the inost siiccessful aspect of the project, which will be reflected in a sinall publicatioii of inteThiews later in tlie year. The wellbeing ceilidhs hai"e been deTreloped by the partiCip￿ltS, who incliide soine n]embers of Caraidean Uibhist. These get-tosetliers were focused on dei-elopins aspects of the previous year's suTh"ey Iindinss and we had a series of short talks interspersed bettl'een these eN'ents to discuss our coinmiuuty findings i￿ing the groiip's liN"ed experieiice as qualitatiTre eN"idence. Those ￿,110 can]e ￿'anted the style of these ei-ents to represent traditioiial hOl￿e ceilidhs so. as the sessioiis developed, discussions becaine inore iiitunate. stories were told and Gaelic songs and inusic were played. The conN'ersatioiis moN'ed belween Gaelic and English colllfortably. since some of the n]ore intill￿te conN"ersations, bereaTremait for eX￿llp1e. needed Gaelic for Iheir telluig. The proof of the pudding was the lllslstence froni the group tliat ￿'e coiitinue these el-ents i"oliuitarily beyond the funded sessions. Until the building work on the school began. we did tlus inoiithiy and attendance was ill]pressii"e. B. How the partnership and project has changed the way we intend to work in future (i). InipoLlance of illnovatiNe tesearth eiidence. co-workillg with effectii-e research parlllers at UHI. L2n?ua?e Sciaices Institute for Gaelic. nan￿lY Gordoii Wells alld Aberdeen UniN"ei'sity Public Health Research Dept. (u) LeaTUillS to be collmnunity co-re5earchers. Nurtured by our parlners. seeds of research ￿]d ￿'aluatiOll methods were pI￿lted iii eacli oiie of i￿. gI￿ll18 us guidance and sonie confidence to dig deeper ourseli.es uito ¢i￿t￿re. lieritage ￿]d language. Each of us iu our sulall pots stretched out ow. tentative ste￿$ and brallches, discoveri118 that everyoiie of us could coiitribute valuable ideas. 0ri8inally ￿ld coufideiitly. (lli). As conlliiunity co-reseaTcliers we felt it was llnportanl to widai audiences as inucli as possible, so all the sessioiis were as wel¢oiiiiii8. infoniial ￿ld iiiclusii'e as we coidd ￿ake t1]￿ll. Gatliei'llig our evideiice iieeded to lthi-e tlie expeTieii¢es of the niost ilLlneTable illcluded, as well as Iiewcolliers to tlie is1￿ld. and for tliese to be recorded to build tlie case for fiittwe fwidiiig. (ii,). Togail ar Giitlian. Since fillidiiig depends on heritage or8anisations 8atherin8 the relei.ant eirydaice for effectii'e biddlll8 and hai"ui8 a wide rwi8e of uiteT8eneratioiial actii'ities to eialiiAte. we feli we iieeded to pilcli our eiiideii¢e lo¢ally. hi tlie past. OT8anisatioI￿ siicli as NLHF IiaN'e suggested that tlie islaiid liad too njaiiy ￿lla11 projects bidduig agauist eacli otlier ￿]d needed sonie ineans of ¢o-OTdiiiatlll8 ilie differeiit 8roups in laT8er bids. So we bit the bullet ￿]d were deli8lited that go njslliy fil￿]dS of CEUT a8reed to lake part in 01￿ day webiIiar in October 2024. We hope ihis will lauiicli a successfi period of Iierita8e co-researcli. the gatlieTill8 of iiioi'e effe¢liiie ei'idence and funding foi. tlie refiu'bislllneiit of tlie school. This online weblliar "To8ail ar G11th￿l ' (RAising our Voices) was introduced by ￿ as CEUT Chair and inember of the ori?iiiAI Il'ellbeiii? Groiip. Kc?te Forbes. the L-e￿Ote speaker. u-a5 iiili"ocliiced by Ideas Fiuld). (Aberdeeii l_liiii-ei"s1ty). ICnES) witli otlier local partners participatin8. (MGS). (HIE). A Royal Society of Edinburgh talk on March 27th this year incliided reference to oiw Aire air Sunnd project higldightin8 tlie benefit of acadeinia and local con)munities working togethei.. . a Trustee of CEUT ￿'aS one of two speakei's at this ei'ent. The entire conference is ai"ailable on the Guthan nan Eilean ￿'ebsIte. https'./1￿Itb￿i.w0rdpreSs.eol￿Ialre-aIr-SUMid/a￿8-Co1lfer￿iCe-recOralligS1 AAS talk 'Clill￿te Change lli North Uist by Professor Stewart Allgus on 10th July 2024 We H'oiild Ilke lo place on record our thanks for the sterlin8 work done by ￿ durin8 the few inoiiths. worked with us durin8 the past year - whether it was sortillB Out the office. cnlalo2iiiLig photO8raphs or bein8 on hand to calmly deal with fire alarn￿. boiler heatin8 problems or Scottish water issues. This post was fimded by the Crown Estates Fund. We are 8ratefid to ￿ for the skills she brou8ht to the or8anisation. Page 3

COMANN EACHDRAIDH UIBHIST A TUATH

Report of the Trustees for the Year Ended 31 March 2025

Photographic/Cupan aig Càirinis/ Gaelic group

During "Open Days" last summer we were pleased to welcome many visitors including a number from abroad. It was satisfying to be able to help people with genealogy enquiries and assist them in tracing their ancestors and relations in Uist. In some cases that entailed producing family trees for which people were exceedingly grateful - with some subsequently applying to become members.

Our "Cupan aig Càirinis" events, encompassing a range of topics ranging from "Life as a Ranger on St Kilda", " Around the world in 46 years" to "Balaich an Iasgaich" and "Nollaig Chridheil with children from Sgoil Uibhist a Tuath" and "an t-seann Bhliadhn Ùr`"(Old New Year customs ) .We are grateful for the support of the community at all these events. We have enjoyed excellent presentations with very positive feed back which is a testimony to the preparatory work done and dedication of those presenting. We are very grateful for the kind donations of home baking received on several occasions. Our most recent "Cupan" featuring a presentation and discussion on Old Uist shops and grocery vans drew such a large number from the community that we now need to consider extending our existing meeting room to provide more space.

During "Seachdainn na Gàidhlig" we were delighted to unearth/locate and show an old video featuring taking us around Uist whilst discussing some bàrdachd and other interesting topics - in own inimitable way During the past year some of us have contributed in giving a North Uist perspective to and had some involvement in the drawing up of a draft of a "Uist Gàidhlig Plan" which is due to go out(hopefully shortly) for public consultation.

Treasures of Scotland Workshop

This workshop was organised by Treasure Trove and was valued by all who participated.

Museum Accreditation

Full Accreditation for 5 years was awarded in July 2024 to our Museum at TC and CEUT as the owners of the Collection of Artefacts, Paper archive material and Oral Recordings.

This is a significant achievement by a small historical society. It involved a great deal of work on policies, plans and statements to adhere to Museums Galleries Scotland and Arts Council England standards.

Those of us involved in this work would like to thank Robin Patel, our Mentor, Jennifer Youngson of Museums Galleries Scotland and Caitriona MacCuish of the Comhairle Heritage Team for their support and guidance.

FINANCIAL REVIEW

Reserves policy

At present the trustees have set the minimum reserves to be held at £1,000.

Restricted funds

The restricted fund £27,701 is made up as follows:

FUTURE PLANS

Comann Eachdraidh Uibhist a Tuath will, when opportunities arise, apply for funding to continue our aim of establishing a Community, Gaelic and Heritage Centre based in Carinish School. We are committed to bringing all our artefacts, paper archive and recordings back to North Uist and to involving the community at all stages.

Page 4

COMANN EACHDRAIDH UIBHIST A TUATH

Report of the Trustees for the Year Ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its Constitution and exists as a Scottish Charitable Incorporated Organisation.

Charity constitution

Comann Eachdraidh Uibhist a Tuath (North Uist Historical Society) was registered as a Scottish Charitable Incorporated Organisation. Charity Number SCO47186 on February 17th 2017.

Recruitment and appointment of new trustees

The maximum number of charity trustees shall be 16 (sixteen). Out of that number, no more than 14 shall be Member Trustees and no more than 2 shall be Co-opted Trustees.

The minimum number of charity trustees shall be 4 (four).

At any given time, a majority of the charity trustees must be members of the community i.e resident on North Uist, and nominated in advance of the AGM.

At each AGM, the members may (subject to clauses 60, 63 and 65) elect any member (providing he/she is willing to act) to be a charity trustee (a Member Trustee).

The board may (subject to clauses 60, 63 and 65) at any time appoint any member (providing he/she is willing to act) to be a charity trustee (a Member Trustee).

Organisational structure

The charity is run by volunteers. There were no staff employed during the period under review although a Project Officer has been appointed since the period end. The Project Officer has been appointed and the contract began on the 2nd July 2018.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

SC047186

Principal address

Taigh Chearsabhagh Lochmaddy Isle of North Uist HS6 5AA

Trustees

(appointed 1.7.24)

(resigned 11.6.24)

Page 5

COMANN EACHDRAIDH UIBHIST A TUATH

Report of the Trustees for the Year Ended 31 March 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 19 December 2025 and signed on its behalf by:

Page 6

Independent Examiner's Report to the Trustees of Comann Eachdraidh Uibhist a Tuath

I report on the accounts for the year ended 31 March 2025 set out on pages eight to fourteen.

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 :

have not been met; or

The Institute of Chartered Accountants of Scotland

19 December 2025

Page 7

COMANN EACHDRAIDH UIBHIST A TUATH

Statement of Financial Activities for the Year Ended 31 March 2025

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
25,258
EXPENDITURE ON
Charitable activities
Charitable activities14,934
NET INCOME10,324
RECONCILIATION OF FUNDS
Total funds brought forward 8,968
TOTAL FUNDS CARRIED FORWARD19,292		 Restricted
fund
£
60,469
22,704
37,765
154,560
192,325		 31.3.25
Total
funds
£
85,727
37,638
48,089
163,528
211,617		 31.3.24
Total
funds
£
100,330

61,872
38,458
125,070
163,528

The notes form part of these financial statements

Page 8

COMAliT% F.ACHDRAIDH UIBHi&f A TUATH BalAntt Sheet JI Mrdr¢h 202S 31.3.25 31.-7.24 Tutsl UnrestriLl¢d luiid Rcstr&ct¢d fuiid runds Notes FIXED ASSF.TS Tangiblc assffls 128,154 12X.154 126,S$9 CURRENT ASSETS Cagh ai bank 19,892 64.171 84.063 37,174 CREDITORS Amuunis tiilling due within on¢ year (61X)) 1600) T CURRE1￿ A&SETS 8.3.463 TI)TAL A.&SETS LLSS CURRENT I.IABILITIF. 19,?92 192,325 ?11.617 163.42¥ 14F.T ASSF.TS 19,292 192395 i fij .s?x Uiii.Ls￿j¢Icd funds Re51riclcd funds 19,292 1112 325 11.46¥ 154500 TOTAI. FUNDS 211.617 Ib352N Tlie linancitil 4lalcineiil% were approved by the Rourd ol. Trustces and auiliorised for issue on I g Dcceiiiber 2025 and 'ere sigiied i)n ils behulf by.. The noiLs forni part of these financi41 Stslemcnls Page 9

COMANN EACHDRAIDH UIBHIST A TUATH

Notes to the Financial Statements for the Year Ended 31 March 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.

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.

Tangible fixed assets

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

Freehold property - not provided

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.

2. DONATIONS AND LEGACIES

Donations
Grants
Membership
Misc income
School hire
Gaelic Lessons		 31.3.25
£
2,901
60,469
1,050
-
21,257
50
85,727		 31.3.24
£
1,729
95,559
1,045
2
1,975
20
100,330

continued...

Page 10

COMANN EACHDRAIDH UIBHIST A TUATH

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

2. DONATIONS AND LEGACIES - continued

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

31.3.25 31.3.24
£ £
Comhairle nan Eilean Siar 37,233 40,050
Museums Galleries Scotland 6,836 27,419
CO-OP Community Fund grant 1,400 970
Crown Estate 15,000 -
British Science Association - 25,000
Association of Independent Museums - 2,120
60,469 95,559

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

During the year trustee, paid £550 in relation to room hire. In addition, he was repaid expenses totalling £6,006.

During the year , trustee, was repaid expenses totalling £113.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Donations and legacies
EXPENDITURE ON
5,742
Charitable activities
Charitable activities
13,238
NET INCOME/(EXPENDITURE)
(7,496)
Transfers between funds
11,105
Net movement in funds
3,609
RECONCILIATION OF FUNDS
Total funds brought forward
5,359
TOTAL FUNDS CARRIED FORWARD
8,968
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM		 94,588
48,634
45,954
(11,105)
34,849
119,711
154,560
Restricted
fund
£		 100,330
Total
funds
£

61,872

38,458
-
38,458
125,070
163,528

continued...

Page 11

COMANN EACHDRAIDH UIBHIST A TUATH

Notes to the Financial Statements -continued
for the Year Ended 31 March2025
5. TANGIBLE FIXED ASSETS
COST
At 1 April 2024
Additions
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accrued expenses
7.
MOVEMENT IN FUNDS
At 1.4.24
Unrestricted funds
£
General fund
8,968
Restricted funds
Restricted fund
154,560
TOTAL FUNDS
163,528
Net movement in funds, included in the above are as follows:
Unrestricted funds
Incoming
resources
£
General fund
25,258
Restricted funds
Restricted fund
60,469
TOTAL FUNDS
85,727




31.3.25
£
600		 Freehold
property
£
126,859
1,295
128,154
128,154
126,859
31.3.24
£
505
Net
movement
infunds
£
10,324
37,765		 At
31.3.25
£
19,292
192,325
48,089 211,617
Resources
expended
£
Movement
infunds
£
(14,934)
10,324
(22,704)
37,765
(37,638)
48,089

continued...

Page 12

COMANN EACHDRAIDH UIBHIST A TUATH

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

7. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS		 At 1.4.23
£
5,359
119,711
125,070		 Net
movement
in funds
£
(7,496)
45,954
38,458		 Transfers
between
funds
£
11,105
(11,105)
-		 At
31.3.24
£
8,968
154,560
163,528

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

Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS		 Incoming
resources
£
5,742
94,588
100,330		 Resources
expended
£
Movement
infunds
£
(13,238)
(7,496)
(48,634)
45,954
(61,872)
38,458

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS		 At 1.4.23
£
5,359
119,711
125,070		 Net
movement
in funds
£
2,828
83,719
86,547		 Transfers
between
funds
£
11,105
(11,105)
-		 At
31.3.25
£
19,292
192,325
211,617

continued...

Page 13

COMANN EACHDRAIDH UIBHIST A TUATH

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

7. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS		 Incoming
resources
£
Resources
expended
£
Movement
infunds
£
31,000
(28,172)
2,828
155,057
(71,338)
83,719		 Incoming
resources
£
Resources
expended
£
Movement
infunds
£
31,000
(28,172)
2,828
155,057
(71,338)
83,719		 Incoming
resources
£
Resources
expended
£
Movement
infunds
£
31,000
(28,172)
2,828
155,057
(71,338)
83,719
186,057 (99,510) 86,547

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

Page 14

COMANN EACHDRAIDH UIBHIST A TUATH

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Un
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
Membership
Misc income
School hire
Gaelic Lessons
Total incoming resources
EXPENDITURE
Charitable activities
Insurance
Project Officer
Telephone
Postage and stationery
Heat, Light and Water
Sundries
Event costs
Consultancy fees
Subscriptions
Catering
Training & Education
School Maintenance
Rates & Water
IT & Consumables
Ideas Fund
Accommodation & Travel
Aire air Slighe - On our Way
Aire Air Sunnd - resources
Support costs
Governance costs
Accountancy
Total resources expended
Net income		 31.3.2531.3.24
restricted
funds
£
Restricted
funds
£
Total
funds
£
Total
funds
£
2,901
-
2,901
1,729
-
60,469
60,469
95,559
1,050
-
1,050
1,045
-
-
-
2
21,257
-
21,257
1,975
50
-
50
20
25,258
60,469
85,727
100,330
25,258
60,469
85,727
100,330
2,266
-
2,266
2,118
-
8,385
8,385
3,000
912
-
912
749
150
-
150
-
8,157
-
8,157
8,487
-
-
57
-
57
-
-
1,196
-
4,680
4,680
1,500
320
156
476
237
-
-
-
46
-
-
-
700
2,434
-
2,434
560
-
-
-
(483)
-
6,006
6,006
410
-
3,350
3,350
10,681
-
70
70
440
-
-
-
24,661
-
-
-
7,000
14,239
22,704
36,943
61,302
695
-
695
570
14,934
22,704
37,638
61,872
10,324
37,765
48,089
38,458

This page does not form part of the statutory financial statements

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