REGISTERED CHARITY NUMBER: SC048837 Reportof th• TnMt•M •nd undI1 FlnanGknI 8tstsm•nts lorth• Yr Ended 31 Tch 2024 for Com•nn E•¢hdrnldfv Elrf•g•ldh IErfBk•y Hl•tork•l Sockntyl CamptrAlI Stewart llacLenn & Co Ch8rtered Accwntsnts Unit 3, Br)rn Pla Portree Hyhland 519HL
Comann E•chdMidh Elrf89eidh IErl¥kay Hlltorlcal Sochtyl Contents of the FlnanGi•l 5t•tements forth• Y••r Ended 31 M•Kh 2024 Rpt ofthe Tru¥W• I to 7 Ind•pgndont Exarnlnets Report stst•m•nt tsf Flninelll Aclfvlti Bal•nc• Sho•t 10 14Dts• to th• Fln•ncl•l Stst•m•nts 11 to 24 D•tAbl•d 8t•t•ffl•ntof FlnAncl•l Activhlo• 25 to 28
Comann Eachdrnldh eiTi8gèidh (Erfskay Hlstorical Soeietyl Roport ofth• Trle85 ft>rtho Y•ar Ended 31 Marth 2024 trustees pre58nt th&"r port with the finanaal statements of the charity for the year ended 31 Msreh 2024. The tnjstees have a¢)pted the provisions of AUntIng and Reporting by Chariks.. Statement ol Recommended Practi aFplic¥bl8 to charrties preparing thèir aCcots in awA)rdance wrth the Financi41 R•portin9 Standard apble in tho UK and Republ of Ireland IFRS 1021 leffecbve 1 January 20191. 08JECTIVES AND ACTIVITIES objecVe8 and Bimi The ch8rilys man purpo888 arE as follDw8'. The advanTrnt ol ertenshIp aTrJ community de¥tl¢Jp[rt B Thj In rtlejJlartbO re9èratt0n and MnproV8nt of the physical, S(jaI and ets)n(mic infrastrudu olthe L8Lgnd of induding assi¥tsng disadvaftt8d cause 018OLY818nd econornic orcumst8rK. The advancernent of the heritage of the Island of Eri$k¥y.18ngu8ge, cultur9, Arts, and in p8rts(xJ18r through exhibitions, faoli118s an(1 oth8r provisi5 or seNicÉs. To wllect, rdentify and preserve dooJm8nts. artgtsL%6, phDlographs and other mat8101 historical value in th8 area lor the benefit ollhe Communty. Te organi8e arrang& exhibit5, displays, lodu5 and olher evonls relating lo the wort( of the gouety and to work In partnership wth univ8r&ts'0s, colkges, 8th001¥ and other reputstrlè agende8 which have gn interest in the work and aims ofthe 8oaety. The advanrxrrnl of oducab'on Ihrough a batt•r understsnding of the buitt natural ènvlronm8nt of the Iand ol Eriskay and th8 developmenl of indlyhlual ski118, cppatilrt8 and understanding to improve the liv ol the inhabitants of the a9 and the publlc in general. The provl&lon ol recreational and Jooal fac41itr.es and 8¢tlvltie8to the Ilv•b of the inhgbtiAnts oltr IIBnd ol Erigkay and th8 In general, To support, where powble, Charitab insb'tutioni wlh related purposes by 108terirfj a cornrnunity 8piiitfor the achieVernt of thes8 and such othèr purposes 8s moy by law be deemed to bè d18rttgble. To do all Such otherthing8 88 Bhall fvther the obJxtNès of the Trust extènd public berrt Forthe avoidance of doubt. this rnay incknde the estsblishmènt of any a860rJ8ted or8ub8ldlary mmunItY intere8t or trnding companies partly orwhc4ly cwned by th• TN81. Publlc b•n•flt Comann EathdraK1h Elri•gelJh IB a public nar onthy. Volunts•r• We w¢U like to rwjjrd our n8 to the grpwlng number of volunte•r8 who m*e a s¥anrficant contributicn to our wolk. Thki Indudes our voluntary bo¥rd of Diredors, membèrn of our vadouB subgroups who help to organis• and 18cilrtate our meelln95 and contnbute to diicu88ion8 and org8ni8e and run events All our vduntsern develop thelr $IL9 and Cgp4oty to make 8 differenca 9nd play 8 Bl9nificant role In both Ihè ok4 8cho¢J redevebprntsnt aThJ the work and tim8 ¥0•d in gatherin9 ¥torS And artefxts to 8aftgu9rd our herttagg wilhln our La)mmunrtioa. Page 1
Comann Eochdraidh Elrh99idh IErlskay Ustorkal Socletyl Report of tho Tru8te•a for the Year Endtd 31 Mah 2024 ACHIEVEMENT AND PERFORMANCE cbarilabie I1118 The followng port outlines the developnwnts ond activitieB Undertak by the Comam Eathdraidh E$rgeldh ICEEI Sin ourla¥t repcrt. PARTNERSHIP & COLLABORATION ska We have estat4ished a robust partnership wm Com8nn Each nan Eilean - The Eriskay Pony SOcty They will have a ueh-needed offi in ow building aThJ exhibtson Spa to 8hoKg8e the heritsgg of the Eri8kay Pony. This collaboratr'on 18 enjal for.. promoting local cultum heril898 educating v1511ors and $Ients about the histontal signifirano olthe Eri8W Pony enhanong the Cra1 offènngs av8ithlè on the idaTra. We are wort(ing in partnarship wth St. Michael's Church lo crnal• 8 waklng tour ground tho island, on th• fif• of r MIAn Mad)onald. This propct aims to. •nh&Tr the 15land's attractions lorvl8ttor8 boosl the local economy through Increased toutAm provide heatth b8nefit8 to IanderS by prtrnotsro outdoor activiles oftor educats'onal opportunitie8 about our harrtffje. Erfsk8y Community Hall We wvrk dogely wth Erfskay Communty H¥ll to provhle vafious ecmmunity evgnts. The hall ha8 begn enJd•l for our gvents and exhibitk)M, and wlll continue to 8UPPQrt eommunty a¥t. om idhli In pathership W111cnAG>. we worked on a projact about EkaY,¥ p&sI and pre¥8nt. This provkled young people wlh the opportunily to uee Goeh'e In 8OCAal 3oth'NJS and learn about heritage through acti¥l08 Ilk photographing historicgl artefats in a lun •nwronrnant. CEE h an aclAie mernbeT of CDIG, the urttrella orgafii8alon for heritsgè groups in the Outer H3brfde3. Our Proiert Worker s&ves a8 Chairporson of CDIG, which airns to callabomte to promole horflage and euKur• in the Outer Hebrd•s, create reSlIenCe In the heritage ie¢tor, and 8harè knowledge 8mong herit8gè organisatlons. We worked in collaboration wfth Stèm UlbhAI, CeOla8 Uibhl8L 'IdOnan MuBeurn. Comann Eachdroidh Eln8geidh, D81iburgh School, Local counLillors and mernbers ol the community as part of Ihe St•enNJ Group for tha HoThcorning U13t event which wa8 Sel up lo rnark the 100-ye&r anniv8r8ary of 3LM) emigr?nts leavlng Ui¥l, Btntéeula and B8n3 to ètt18 in a new life in Rèd Doer, Aterta in C8nada. We secured #upport from Communty Ent&96 AccEkr Programme, helpiry us achieve a more ¥u8talnaNe aTrJ eThterpriwng stNcture. Tourf Our mÈmbeTship vthh SCOTO and Partipation in fornMunit Leadirg in Ttyjnsm" training ha8 enhanrd our ule[sndIrId of the ian¢J,$ offenngs and cxjrmunrty tourism In S¢oland. nlver fcumbrrd Wolking in cdbborab'on with coniinue a photography pro done pvioUSlY in 1960'$. Senior LecbJrer at UnNerty of CumbNa. fdl¢)wing in his falh8ls footsteps to ccumenting Ihe peoplè, th st014es. the Ple5 and heritsge ol the land his fathar had Page 2
Comann Eochdraidh E1ri8geidh IErfskay HLstorkal Socletyl Roport of the Trustees forthe Year Ended 31 M•r¢h 2024 We ar8 meMtr3 of several groups that proVe adv, 8UPWrt. aThJ reassuronL¥, induding.. The AssocSatlon of Independent Museum5 1MI The Heritage Trust Nemrrk Uistcounol of Voluntsry Organisation8 (UCVOI The Scottlsh CounrAI forvolunlary Organi4atiOns ISCVOI Smttssh161and8 Feder8tion ISIFI Development Trusls Asswalion S(l8j IDTASI Conclusors Our ongThng partnership8 ¥Tha eollaborab"on$ are lundarnentsl to our aim ol pre3eNing the herrtaqe ¢1 Ed8kay, enhanong cAJmmunity se, and promoting Sustainable development. By foryning $trat8gic allianee$ wlh both kntal and &9nificant organisations, are bu1 3 stronger, rn0 resi1nI organ158b.on capable of b8ttèr s•rving our ctsrmunity and its Vor$. ACHIEVEMENT& PERFORMANCE FatherANan Tral Fr. ln becarng ldlY known aTrd mCted, both I0&1Y and Intematbnally, for his literary works and dedic911 to his eLnmuntty. Ha played a pivotgl ro in improving the lives of Erisk8y'$ inhabitants through educadon, Ilv8llhMd enhanM?nt, and advocaw lor the Gaelic L4rKJuage and culturn. To CLNrmemorate Fr Allan's 18g8cy, CEE deaded there Should be a lasting tnbut• As a result. w¢ have now cJ)mplèad the installation of 11 cairns for our hèritage walk. 'Cuairt Mhaighslir leIn,, with plaqw8 in place dètallirG his lifè and ConlritrAJ'QTrs. The eorresponding gUebOoK 18 due for rKmpl9tft later in 2024 This project has been mad8 PO8gbb through fundlng from CNES Effjall Gaelic Grnnl, Heritage Lottery Fund, Western Ie3 DeveloKMmenl TNst. Ga•1 Book Council, Corrrfnunty Fundrai8ing, and CEE'S own fund8. We will offid811y launch thiB In11¥0 wtth 8 ¢4btOry event In the ¢))mmunty h811 on 21st April 2024 FollowSng the succas of ow prlouS WOrtBhops, another 10-week 8e3won tsjmmenced in March 2023, attended by knltterg from across Iht Southern Igkn frorn Bem¢ray to BArr3. This wortshop preJerv•s the tradrth)nal 811 of knitting the famou8 seamLe¥s Ed$kay lumper and hai g8n8rated Slgniftsnl Inter861, Th• rwjevebwent of th• old Eri&kay School into a muiiwuypose Hentagè Cantre and cornmunity hub is progre55ing well. We have suee88sfully seojred funding of £800k for the fir3t ph88È ofthe prole¢, reKuing thig historic buik4ing, And halling any further deterioration. making the bu11n9 wind and %%etertlghl. Tha project8 broader purpose is lo ryeate ynomic 3paee that offers educ8al, eullural, rtsuealional opportunities for residents and a dwem mnge of Vl8rtorB, ben¢filing all age groups. The impad of the project will ba mulli.f8ceted. T builditvJ's muttifunctional desgn will f8alitste Various community aCtitio8 and gathering8, promothng s0081 Int¢raction. Addilionplly, it 11 eno)urap rxjrnrnunily Lx•hegion by providing a vibrant communty ¥pacè, thereby r•autsng 8rKlal i8olabon, and contributr'ThJ to montal 11-tIN. In a&Jition lo the MmunrtY b•n•fits, the lonad Eilean na h4)ige projèct prw)ritis innovation in relation to the energy and wtt0 Llle Cathn mod8llirKJ of the existing building. <)ur conwmants have looked at embo¢Jied carbon and carbon consumption in UBe. The lonad Eilean na h-oige projerj is a F¥ceer in promoting $ustainabl¢ pradirA8 in the IAè6tem Isles. Through gur dadIcaln lo net zeTD emissions and comprehen¥ive Who life carbon Analysis, we have ¥lready dwTr)nstratsd our pot8ntr.al to save 114 tonn88 of C02 gmi5810Ths lequNaltnt to llyiro around thg equator 11.5 tlrna•l. These measure5 indude the installab.on of bcKe holes, making our project a trailblazèr in sustaina& wnstruction Practi8. This leadershp ib vital not only for our q>Frrnunily but also a¥ an exarne for others stfving lo aciave 8Thlar sustainability rnilestones. We h3v8 used wyded glès$ aggregate whlth doubles up a$ in5ulats.on in the floor in5te*J of the 8taThJArd hardco. Westem Is Trust WIDT has approved £19,000 towards Instaifing boraholes, putbng us in a strong potIOn as a match fijndèr for futher Iing. This ¥uppcrt boD$ts our rjjnfid8n in the projed's benefrts and ts Potentsal to attract addits.onal funding. FUKIRAISING W8 h8Ya 8tarted a s50 fundraw, which has attracted nearly 150 p8rtKipants. The ftJnd8 rald will supwt ¢0 rSts and the redevelopment ofthe old 8thc4)I propct, lonad Eilèan na h4)i98 P3
Comann EB¢hdraldh EIris9gldh IErtskay Hi51ori¢al Socletyl Report of tho TrwJteeg lorthe Year Ended 31 Mah 2024 Momin Regularfundraiwng Coffee morningB Wth 8xhbitions events arè wa-sUPpOrted by the ojmrnunity. Our Buy a Slate" inihative rai58d over É16k for the roof replattnt. We cOntind to sell sl¢$ as th8 project prOgresd. E8ch slate purthath induded a perswal mssage, which 111 be reeorded in a Book of Sponsofs, ill held in ourArehive Room at lon&$ Eil•an na h-oige vthgn coMpte. Our membership hag grown to 125, an Inc89 of 24 5inL last year Bgnefils for members includ redd admwion lo events, a tr4tce-ye8rty new&tter. and F¢riodic discounts on mèrehandlse. Wa are develon a b$lIe wth 50Dfi fvnding from Huhlands 8nd Islands Enterpri¥e. Tha ets811e wll induda h8rft8ge inlorrnAlion, a memberf8 3adDn. updata• on the redev81opment project. and an wline shop. W• continue io hcAd cKJmmunty wrveys and engaqements #nnu81ty to ensure th Yl•M of the pecpb ?r8 eoniid•red our prcled6. The Eri9k8y Gsthering on annu81 avant by voluntgers Irom Erfskay now Iw8 In Glasgow. The galhenng is an tnt wh•re sonN• Erigkay re8thd¢nts travel to the mainland to loin everyone together with i8Lqnders living on the m8inLqnd 8nd many people who •ntoy thty atrno¥hèr• and Gutture, to ¥ocugllse ar libten to Mus& lIldh danors. mo¢1 ngers. cho00rPhY dartr9. We would lik lo give our th8nk¥ for th• 8UPPOrt and finandal donatlon8 thè Eri8kay G&thering commltkne wk) very kindly donotsd £WO to Ccmann Eacféraidh Eiri8geKlh and alBO to gvèryone who contributed by attending the onnual eèilidh danr Your 5UPWrt Is very much apprecial•d. Thanks lo your CTrcp mombershlp and lh• Loc41 Coop Cornmunty Fund, Cornann EachdTaKlh Eiri8gÈpJh raised £2.558.11. A huge thank you to everyone who supported u8 by selecting projecl through the Coop membership. Easy Fundraising". We have Set up Comann E8thdraidh Elriweidh with Ea¥y Fundfaiging 89 that whèn peopb shop online, Corn4nn EacMral(Jh Eiri8geKlh r•c8Neg a dwalion. To date we have r¥ised t143.40, 81 no tts tho eustunert Peggy Imlath ha¥ kindly donakd copies of her father Donald MacDonakl'8 book '3mall Lthes to Great Plaw" lo t•ll and raise funds for our proJect¥. DDnald Ole about memoirs whith indudes a ch8p¢er about hls personal experien on offlorating to Canada. A kminated pY ol the book was al¥0 donated to the Cornann EachdraQh EIris9eh Communrty Litxary EVENTS AND ACTIVITIES AS thL8 year wa8 thÈ yèar of the homecomiNJ, focussed on "EnskaV8 Stcxy, which was one o13urvival as paopSe We deared onto Eriskay from Ihè 1840's onwwds into vèry poor INing cg)ndrtion$. exhibition focu55ed on the poor housing, poor ¥anthry C¢)ndon$. crofting, fishing. womèn'5 rts. overcmwding and hthy the islanders survived. the POBrtive improvernents rnad8, new skills bymed, indeed a story of su1¥al. Both the tearoorn & exhibrtion attract8d many sitorS. in fact given the amount ol infornats'on available many people came bac1( a second tin. In consultation with the eiiti$h So'8nTr A550cIalln and Dr 8obby MacAulay, we have devebped a CIMnate ActK)n Plan for Erisky thlch 11 be publighed 600n, h Stideshow nd Talk Page 4
Comann Ea¢hdraidh Elrlsgeidh IErlikay Hlstorlcal so¢ty1 R•port ofth& Trnste forthe Year Ended 31 March 2024 We cgllabor8tèd the communrfLy. photographer drKuffÈntiro Eriskals peop and heritsge. vtho presented his work to We offered complim?ntsry family pcthits at 8 coffee morning, cAebrating photoaratls rob in our Iwes and community. We host 8ever¥l historieal laks #nd h•rftage wali8 throwahout the wintor month8. whith re 11 attended and enjoyed by tha community. Gent In ojlloboratson wrth NHS VVebtsm18kn8, we woviE18d geThle exord8• dae8, promotsng and fitre. We sel up g monthly pop-up librnry in the Eriskay Cammunty Hall, offedna i vlde range of books, in Gaek aTr Englvjh. to 8Uit All ages and providing Tealcoffee and Ib3ht 8nack8. W• h08tgJ sevtral photographic ¥lIdesho¥ ol photcgr8#18 taken by IIIIIII. resthnt on Ert8kay kn th¥ 19706 onw8rd8. Thi8 was I11 attended ¥nd enjoyèd and by all age groups, pa8t and r•mterN those S no lorvJer whth ua. AB part ol Seottish Arthwcbgy Month, wof118d In partner¥h•? with Ui8t Communty Archaeoloqy Group to h08t Gui(lud walk on Ihe Island, 18aming about ol arthaeological Inter05t. This walk wai 11 attended ONJ eryoyed by Wa hold a Namo1ng Day h the Err4kay Hall where we provhled a Ikjht lUh for thc88 attending on th• ¢Jay. Invrt•d Professn818 such as Heatth Visitor, Finanaal incluson Offic6r. Sk111s Developrn¢nt ScollaThd, and NHS We61ern l¥b¥ along to moet In a relaxpd B•tting where they werè avwlaèk• lor & confidenlK41 ¢hat reoaidin9 any wes they may have. Rura IBlan We were asked to create a vidto, which w prcducod ours81. for Ihe Scxtt15h RuTrl Iand9 Parliament Asgembly, highlvJhn9 our commwity-led d•¥elopmenls suth as the ccmmunity oWd shop Co Chornunn E1rge1dh. th Eri8kay Cgmmunty Hall and OUrent runi1Y dèvaloprnont, lonad Eilaan na rt)ye. eto ra W• won the 8E ST JLA8t Transition Awa for our gr855rools prosec*s po$its've Impact on Eriskay. "In Scotland. wè ar• commthd to transrtioning to net zèro in 8 bydy that rnak85 Scotland fairer ar grnener. In Ivjht of this, we want to rai¥e awareness ol and recogni8e some of the organisationa that are leading th• WAY In makirs a just tr8nsitknn 3 reality." The Judges lett thAI Dur propcl wa¥ the winning entry due lo Its grassroots naturt, its dI¢t positive Impact on thg tsttz•ng of Erisksy and its appr08ch to eollectlve action." AS wa a Wth.ng on a large capitsl projed, fett Shou re1ve professional advice Tegardiry bMIrj VAT registertd. We appointsd VAT Conwlt8ncy Seouand rnèt 1th the board on sever81 0¥lon6, and as a re8utt. ar• n(w giSter•j for VAT Tts support core ts, we offer variou5 itEm$ for Sab, inthding our popular Eriskay calen(Jar5, Christmas ¢ard6. jv¥aw puzz$. coasters, mou38 mats, mugs. can¥4$ pdnt& pens, rAndkn, dhyu95. notepad$, and our Eri¥kay Jersey-patt8med haNl&niited hats. Page 5
Comann Eaehdraldh Eiri8geidh IErl•kay Hl8todcal Society) Report of the Trustee8 forth• Year Ended 31 Mar¢h 2024 We ntinUe to provKle der of se boOkts for funerals and ddiS. In Lyllotsration wrth Neil Madnty Funeral Dirtdors and local thurthes, * have obtsined a IOn$0 that albw¥ us to print al hymn$ that arn sbl under cnpyrEhL Wts have 1Med v8dous Interested parbgs lo th• nan Eilean Siaf and the Scdtish Govemrnent induding ey8loynent, induding key figures from Comhairfe First Minister lorS¢))tland. We extsnd our h?Artfelt Ihanhs to evèrytsnè lor their kiThJne¥$, 98rrfrosity, and 81PP¢Yt IhroughoLrt the year. Your participotien In ourevents and inrtithes 18 crurial to our8uLress. mm Comann EathdravJh Elrialdh remains committed lo preseng Erfskay'5 rith tredt8ge and Cultu whife supp)rtlng 8u¥l4lnabk developrrent And community lIAin9. Ir recent achievement5, particulady lh¢ lon8d Eilean na h£)iae project and the Father Mlan Trail, demonstrale cur ccmmitrnent tp pre8eNing and pr¢ynoting our cultural heritsge. ¥Mth the 8UPPOrt of v8rlou8 grants and community lundraisiry •ffortJ, wa are making significant strides in enhandng the 181and's off¥rin9¥ for both residents an¢J ¥itors. FINANCL4L REVIEW Prfnclpjl fundlng •ourc The tharity8 prfnupal funding 60urcet in trte yearwere a8 10ll¢)vA'. - Tho Westsm181es Couneil ICnESI Highland8 &181Bnd8 Ent•8& IHIEI - The Westem Isle5 Oevelopment TN$t WOTI Uist Countsl olVolunt•ry Organ15al'on8 (UCVOI Storas Uibhigt - Brits"sh sUen AJwats"e4) -TheCwp - publicdonAtjn0 The charity's free rèrws thlch a Ih¢8è unffjslricted fvnds not inv88t•d In fixed 0588ts, d•$lgn&ted to a Bpoc•fi¢ purp09e or othwwrae commrtt BtQDd At £6,58312023- £1,497) at the balance gheetd?b. In det8mining the kn¥el of r8 Comann Eachdraklh Ein8Klh required, Ihe tnJ8teeb have guidance from th• Cormunity Enterprt5e 'ALxderale Proqrarnrnè,. Th o7verB unfor85n emergen$, ntirenceS, planned inv8strnenl Hnd prowsksn for cashftow. W)IL the (rrent of unrastricted free reserv88 re terrporarily in deficit at the balance Shèèt dat•, the tharity since incrna8ed rt'g freè r8•rves through 8dling merchandi8e, holdiry fundraisirvJ events and raffle? Comann Eachdraidh Eirisg•Klh aims to hdd unrgstrided reserves to *n3urè (y)ntsnued ration of the Chanty at fvll levèl for 3 months or al 8 b89¢ l•wl for 12 months, STRUCTURE, GOVERNANCE AND NAGEME14T Co1nIng doeum•nt Comann Eachdraidh Elrtygeh SCIO wa8 incorporated a8 ¥ Sthtti8h chants8 Inwrporat•d Organisatlon on 141h November2018. Recwltment and appolntm&nt of n•w tr¢% board ol tIU8tee& must rnmprisa betseen tr¥0 and len indwiduaLs Any per¥M who is willin9 to ad 88 a trustee and perrnrtted to be 50 8ppointad by the law anol Arfr'de8. may be apw)inted by a dÉci8ion of the board, REFERENCE AND ADMINISTRATIVE DETAILS Reglstorod Charfty number SC048837 Principal address Page 6
Comann Elthdrnldh Elrf¥gBldh IEriskay Hi8toiiral Socl•tyl R•portof th8 Tru51 forth• Yg•rEndod 31 March 2024 Independent Examiner CaThipbell Stewart Charier8d Ptsountsn15 Untt 3, Broom Pkce Pree HlghlaTrJ IV51 9HL ennan & Co STATEMENT OF TRUSTEES. RESPoNsILME$ The Iluslees rESpOnb for prepBnro the Report of the Trustee5 and finfindal st•l•ments In aWdan ith arpllcaw aryl LhilEd Kiigdom Attounung Stand•rdB Iunited Klnqdom Genefalty A¢pted Accounting Pracel induding Flnanual Standard 102 Yhe FInan1 Reporting St8nd8id applkAble Ihe UK 8nd Repuill¢ of Irdand" The W 8pplicwUe lo cMrilies In S¢¢Uand, the ChaMls ond Tw8lee Invesimenl (Scollandl Acl 20D5, Charitlos courts IScoii8nd) Regulations 2006 188 arrthledl and Ihe proirisions of Ihe chariV5 Cmslilulion. require3 Ihe Iru&lees lo prepare finana81818lemenis lor aad? year whith give ¥ Irue and fair wew ol ihe stale ol affair¥ of IhB chartty and of the Incoming reSOurr and application of resourtes, Indudl09 Ihv aThJ expendhure, ol chzrty for that porlcrtl. In prep8riryJ those finand818ialernents. truaiaoi are required 10 lecl 8ullatrA2 0()Undn9 polide¥ and Ihen appty them con¥islenlty,' observe the rnelhods and pdntyples in the Charity S(N4P., rnake judggrnenl$ Ond eslinales that afe re&Senab &nd prulent.. pr8P8re Ihe fknpnrial stalem8nts on Conc basb unle88 il IB injpwllwalo to th•t thartty 11 c1VJ1 In bu8lnes8, The InMlee8 are re¥pon•lt48 for keaping prop8r accour[va roc1 vthich acuJrw 01 lime thÈ lln8ndal pos10 of ihe chaty and 10 en8t4e them to en¥ure that the finJnck41 ¥lalemenis compty vllh the CharilK¥ and Trustee Investrn1 IScolLqndl Act 2005, the char.85 A¢tr)unls IScotl•ndl Regulabons 21x6 14$ ementhdl and the provisiom of Iho chariV# con$biulion. They wre 81so reapc34b1e for ¥fEguardiro thB •¥•els of th charityand hence forts reawnable stsps for ihe PreIl0n and deledK)n offraud and ottr*r irTeguLqrilie8. . and Bbned on b8h8K by.. ApwovBd byorder ofthe b¢8rO olliu8lee8 on... P4e7
Independent Examinefs Report to the Trustees of Com3nn Eachdrdldh eirltygaldh IErf6kay Hlstorkal SocFetyl I report on the accounts forthe year ended 31 March 2024 Set out on pages nine to tsspnty four. Respvcti¥• rt•pon•ibilili•s of trustees and •xamlner The tharity's twstees ar8 rEsponsible for the prepamts.on of the ac£ounts In accordants wrth the temTr of the Chartues Trustee InVestMt (Scotlandl Act 2005 and the Charities Acwunis (Scoilandl Regulations 2006 las amended). Tho d)arily's InJ5tees consider that the audrt reqljiment of R¢gulab"on 10(1118l to Icl of the Aco)unt8 Regulab"ons does not gpyly. It is my responsibilrty to exarnir the accounts a5 required under Se(on 4411llcl of the and to state vthelher parb'cular matttsrs have come to rny &tten"on. 8a81¥ ofthe Indepgndent•xamlngrf• report My examinBtion was carred gul in aexordance with RegtIOn 11 of th? Chartt9 Accounts Iseotlandl RewktionB 2LK)S An examinatbn Indud¢s 8 r8vi8w olthe accounting records kept by the tharity and a cornparison ol the acrounts presented wlh th06e record8. tt also indude8 con8Kleration of any unusual ituns or discloBuf•5 in the accounts. and seeking explanalions from you AS trustees concerning any such matters. Th8 proureS undert8k8n do not provid8 all the eid9n that WOU tse raquired in an audit, and consequendy I do not express an audit Opin on the view givgn by th¢ accounts. Independent •xamln•¢• 8tst•m•nt In eonft•ction th my ?x4rnination, no rnatter hai eome to rny altenlion.. 111 gi8 mo r•8sonable Cau to bele that. in any mat01 re¥Ject. the rÈ4uirements to k•¢p &ecounling records In a(rdance Saction 44(1 Ila) of th• 2tX5 Act end Rtgulatbn 4 of the 26 Atnts Re9ukqtions", and to prepare accounts whlch accord 7th th• gccounlirMJ rets)rds and to cunply Régukglion 8 ¢f th1 2tt Accounts Reyulation8 e ntst met or {21 to which. in my q)inion, atlentr'cn •houbJ b• drawi In ordèr to •n88 a proper underst•rdlThJ of the ctaMt8 to be reached. Carnpbell Stewart MLènnan & Co Chartered kowntants Unrt 3, Brcom Place Portree Highland IV519HL P8ge 8
Comann Eachdraldh ESt16geldh (Ethkay Historical Socletyl Statem?ntof Finaneial A¢VItieS lof the Year Ended 31 March 2024 3113124 Total tund8 3113123 Total fvnds as restated Unr8Blricted Restricted funds fvnds Notes INCOME AND ENOOWMeNTS FROM DonalioT15 and legacies 11,884 229 12,113 19,526 Ch•rMable aCllvre Q)re RedevelopnRnt of sth(l Fr. Allan Trail Cornputer equiprnent Kntbng rkshopS CIITnate Action Plan Talk3. lunches & social ¢vènt8 Mental health & ellteing W8b5ite ueation 10.121 34,837 371,937 44,858 371,937 30,335 292.209 9,924 4E 1,223 5,265 7.703 5.000 2,000 500 8.525 8,525 oth•rtradlrG KINth"•s Irt1ent Incomo 6,955 4,007 11,955 4,007 3,185 1Q6 Totsl 32,967 421,028 453.995 374,936 EXPENDMJRE ON Raiwng fund? 2,653 Charft•bl• •¢lltl Core DePreatn Redevekjpment ol Eri8k8y SthD)I Fr. Allan Tr8il Knttlng )rkShopS Cllmate Action Plan Talks, lunches & 8oThal ev•ntS Govemance W•te c¥eation 20.479 51.869 1,S42 872 1,740 72,348 1,988 4.583 1,740 917 671 574 5,043 5,548 4fj,877 1,679 9.8 4,112 807 5,285 1,349 4.920 3,711 254 671 93 5,043 23 5,525 Totsl 30.933 63,363 94,2 77,170 NET INCOh Trnnrthl•rn tI*•n lund¥ 357,e85 16,8841 359,699 297,766 13 8.884 N•t mov•m•nt In fund• 8,918 350,781 359,699 297,768 RECONCILIATION OF FUNDS Tolal fvnd• brought forrtard As previouY reported Prioryoar adlJ8tménl 385.494 284.532 87,282 r••tsted 14681 385.494 365,028 87,262 TOTAL FUNDS CARRIED FORWARD 8,452 736,275 744,727 385,028 rtr)tes forrn part olthese financial ststements P8ge 9
EJ¢hdrnlth Eirfggpldh IErf#kay Balance Sheet 31 Marth 2024 31r3r24 T0181 funds 3113123 Total funds 88 restated UnreslriGted funds Re51rided fund$ FIXED ASSETS Tangitle atY 1,889 850.665 652,534 343,651 CURRENT ASSETS Slodgs Debt$ Prepayments Br acuued inmme Cash al bk aTrJ In hond 10 2,693 29.640 3,907 112,6951 2,893 120.768 29,777 36,468 91.128 25,670 51,163 55,1 8.308 156,CThry 23,545 16B,181 191.706 219,510 CREDITORS Amount& laling the onèyear 12 116,9621 (82,5511 199,5131 1178.1331 NET CURRENT ASSErs 6.583 85,810 92.193 41,377 TOTAL A8seTS LEB8 CURRENT UABIUIIES 8,452 736,275 744,727 NET ASSETS 8,452 736,275 744.727 385,028 FUNDS Unrnalncted fiJTrYB RoJtrtcied fvnds 13 8,452 736,275 4601 3&fj.494 TOTAL FUND8 744,n7 385.028 The finand•l y¢•lementa were aFpro¥ed by Ih8 Board of Truthoi and authcd4qd for l$•u¢ ..s.i..¢.,i.a.s. >+. .. and were on ts b8h•ifby'. The noles frym p*1 ofthe8efmancid statements Page10
Comann Eachdraidh Eirisgeldh IEAskay HlstorKal So¢i•tyl Not845 to the Flnanclal Ststern•r forthe Year Ended 31 March 2024 ACCOUNTING POLICIES B•is ol wparlng the flnanciol ¥tstsm•nts The financ¥al statements of the tharity, whith i¥ a pvblic tenefrt entr'ty under FRS 102, have been prepared in a¢[(19¢e with the Charitses SORP IFRS 1021 'Accountirg and Rep)ttsng by Charities.. StatenEnt of Recomrnended Pra applicable lo charits5 preparing their aLwunts ifi aecordanc8 Ihe Finarrial Reporting Standard 8pplICab in the UK and Republic of Ireland IFRS 1021 (effective 1 J8nu8ry 20191,, Financial Reporting S18nd8rd 102 'Th8 Financial Reporbng Standard applicable in the UK 8nd Republ ol Ireland, and the Charrtie5 and TnJ$tee Inveslment (Scolandl Act 2005. The finanal slaterr¢ntg havè b8•n prepared U[er tha hi51orical o)st Conventn. Income l incorne 18 rerognLged in the Stalernenl of Fin8neial AetNths once the charity has antiarnent to the fund8, It 18 probabk Ihat the Income bmll te received and the smount ean be mea3ur¢d reliabty. Donated awvices and Ilitie8 are recorded AÈ thay ar• receNed and ar• roceunI in the SOFA when reh'abLg rr•asur•m•nt can be rnade of Iheirvalu•. Expendltu Liabllltie8 are wognl8ed as expendthire •B 8LbJn a8 i• a l•g81 or cijnstructw? oblo4l¢n ¢omfflth"ng the charfty tg that exponditure. rt N prob8ble that a tran6f8r of e(nOMiC ben?fits 11 be required In settkment and the amount ol the obligation can be m2asur¢d r¢lLybly. Expendrtufe 15 aUnted for cn an acuuals baB18 and ha5 been classified under heading$ that agggate all (x)sl rel8t¢d lo thè eattgory. co8tS Cgnnot b¢ directly atr'buted to partKul8r headings they have been allocated to aGtsvrts on a basis cons19Th1 1th U)è U8• ol resourw. R•hlng fvnd• Fun¢Jraiging trading indude ¢JIt purchase8 for Order of Servk•$ and Ihe knStting workshop•. Tanolbl• Ilx•d a•Mi• D•pr8ciatK)n Is provlded 8t the folln Innubl rate8 in order t¢ writé off •ach aswt over rts eBtinated uful EquiKxment- 15% rg4ucing balanLIry Computer Equlpnhrynt- 33% on c08t D•preuation of the Erhkay Sthool redoyelopm8nl 11 commenra onc werf(8 have te8n C41t•d. Stocks Stocks are valued at the lowor of ¢08t and net reallbkn valu•, after rnaknng dw allowanc• for obaow ond sl¢w rnoving itsffl& Taxatlon Thè ehartty is •x•mpt frorn tsx on it8 t*an'tobl• TM ehartty registered forVAT on 01 August 2022. Fund aetountlng Unre8trthd fund8 can b¢ usad in aordanCe with the charitsbb obloet5 at the di8cretDn of th? tFu8t8ès. Restricted funds can only be used for P8rtLqr restrictad purpose5 Wthin the obpcts ol the charfty. Regtn"ctkfis aw when spÈcifi•d by the donor orwhen fvnds are raised for partrJJlar restricted purposas. Further eXplanatn olthe natW8 and purpos8 ol each fund is induded in the notes to the financial statwnenta. P•n•lon co•t• and other po¥t4etirement benefrta The chanty Drerates a defined contributs.on pension stherne. Conlrt)utK)ns payable lo the chantys pension sd)eme are charged to thg Statement of Fnancial Activits'es in thè period to which they relate. P8g811
Comann Eachdraidh Elrls9eldh IErf$kay Hlstorrcal Socletyl Notss to tho Financknl Stst8fflonis- continu•d for the Year Ended 31 March 2024 OTHER TrADING ACTIVITIES 3113r24 3tp3 as restated Orderof S8rvKe MerehaThJise sales Other sales 1,113 2,072 4.589 s,0 11.955 3.185 INVE8ThENT INCOME 3113124 3113123 8 re8taled Deposit acLc¥Jnt interèst HMRC eMipen8Otion 309 3,698 4,007 106 TRU8TEE8' REMUNERATION AND BENeFIT8 3113124 3113r23 ?8 restated Tnotse8' fo 450 fAJrlTYJ th• y8•r, truBtee, rkghcF$. recved £450 from the for h•r lutorffjg th In the knfftlng Tru•t•M' oxp•nB•• 3113124 31rJ123 08 r88taied Tru8t•O8' experoQ8 357 riry Iho ar, trujtee m•mters of Otr IM'8torfcal 8ocietwi. W83 paid £357 01 tre1 expen8•8 by the chanty r • lrfp to Lewi¥ 10 met STAFF CQSTS Th? monthly numbèr OfernoYy durtn9 the year was ?B l01h)., 3113124 31r3123 0$ restated Developrneni OMc*r Graduate rker No OyeeS rpceivad •morrnIS in •xc485 of£e0.. Page 12
Comann Eachdrnidh Eirisgeodh IErS8kay HIBtorfcal 5ociBtyI Nots8 to the Financial St¥tsrnents- contlnued forthe Year Ended 31 Mprch 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTivrriES Unrestrkd fvnds Reslnoted fund¥ Total fund as rastaled INCOME AND ENDOWMENTS FROM Donations and 8ri 871 18,655 19.526 Charttablo actl¥llle• Core Redeveloprrent of Erigkay Scool Fr. Allan TrBiI Computer equipment Kntbng worftshops Climate Actnn Plan Talks, lunches & social events Mgntsl h•8Nh & wdlbein9 4,186 26,149 292.209 9,924 30,335 292,209 9,924 1.223 1,223 5.265 7,703 s,000 5.265 7.703 Other Irading actiYil•8 In¥estrnent incomg 3,185 1c6 3,185 Totsl 9,571 365,3e5 374,936 EXPENDrruRE ON Raisin9 lunda 2.653 Charltsbl• jc111• Core DepCiat)n Redeveloprnent ol Erk4k8y Fr. Allan Trail tting woth8hops Climate Action PLan Talks, lunches & so¢ial ev•ntS Govem*ne• 4.495 42,382 1,489 9,077 4,112 48.877 1,879 431 4,112 807 5.265 1,345 1,349 4.920 4,420 Total 12.193 64,97T 77.170 NET INCOIWEXPENOITUREI Trnn•fgrJ b•lw••n fvnd• 12,6221 514 3,388 15141 297,786 N•t mov•ment In fund• 12,1081 299.874 297,766 RECONCILIATION OF FUNDS Total brought lorw8rd 85,620 87,282 TOTAL FUND3 CARRIED FORWARD 14681 385.494 385,028 P8ge 13
Comann E•chdraidh Elrl$geidh IEriskay Hlsiorical Socletyl Ngte8 to the Ftnan¢L•l StstFm•nl•-continued forthe Ye•r Endad 31 March 2024 PRIOR YEAR ADJUSTMENT Lrir$ the year, rt W88 duscoved that gutput VAT to th8 vdua of £498 haj been dedared on donath.ons were pr¥viou51y thought to have been merchaThJi6e Babs ThL8 ha8 ncw be8n f•ctified a prtor year a4'ustm?nt ttealed. It was a0 identified during the year that £14,820 of Eriskay School fixed asset addits'ons and £2,924 of rElat•d VAT Shou havg been cognised as A creditor Sn the prnvious finanal #tateff¢nts. As 8uch, the c(mpar've8 have W reslated. INDEPENDETrrr EXAMINER FEES 31.03.24 31.03.23 Quid(boob feés Arnounls paKI lo Indep8ndent Examlner ln ragpect of.. Indep8nd8nt examination Ar£ounts preparats.on and other 8otMC 230 2&) 2,521 2,521 2,345 2.345 5,272 4,920 TANGIBLE FIXED A88ET8 Fro•hok1 prop Plant a maehinery Comput•r Totals COST At 1 Aprfl 2023 Additions Di8po¥ds 337,228 308.765 2,183 345.837 311,175 13041 13041 At 31 Mwch 2024 645,993 7.026 3,e89 656,708 DEPRECIATION At 1 April 2023 Chafge for year Elknin8ted on dopoul 1,198 1,121 2,186 2.034 1461 913 1481 At 31 Marth 2024 1,855 2,319 4.174 NET BOOK VALUE At 31 March 2024 645.993 5.171 1.370 652,534 At 31 March 2023 337,228 96S 343,851 10. STOCKS 3113124 31123 88 r•$tsted Stocks Page 14
Comann Ea¢hdraldh Eirisgeldh IErf8kay Hl&torleal Socletyl Nots• to tho Fknanclal ststem8nts-c0ntln8d forthe Y•ar Ended 31 IArch 2024 11. DEBTORS: AMOUNTS FALLING DiE WITHIN ONE YEAR 31r3124 3113 a8 r¢stated Tr&Je debtors erdebtsrs VAT 120 1,170 54,028 112,344 120,7e8 55,1 12. CREDITORS: AMOUNTS FALUNG OUE WITHIN ONE YEAR 3113124 3113123 as stad Taxation and soaal serArfty Othercrwjitors 3.0 ,513 2.938 175,195 99,513 178,133 Indud* wthin other crndittts aw deferred grants of£10,OCiI from thè We8tern IBl¢¥ O¥v•lopTrant TN•l ltsr the In$ubtvn ¢11 Erflkay Sthgjl bulkling rleyant. T exFeTr#llur& 48 due to ccthrMnc• in t lubwnt year P4e15
Comann Ea¢hdr¥idh Eirfsgeldh IErf8kay Hl8torlcal Society) Notss to tho Flnancl81 Statements-eontlnued for the Year Ended 31 Mareh 2024 13. MOVEMENT IN FUNOS Prior year 84ustment Net rmvement in funda Transfers bett%en fund$ At 31.3.24 At 1.4.23 UnrestriGt•d funds Gèneral fvnd Designated Fixgd A8&8t FLd 11.4971 496 2.480 5.104 6.583 535 14461 1,780 1,869 19621 2,034 6,884 ROXtrlet•d fundg Proprl offic8rs' wages CnES- equipment grant UCVO- En8kay knitlbng la&S C8IMac- equipment for Communty Gardgn prot 8SA- Climate Ath"on Plan NLHF- Fr. Allan Trail Talk8, lun & tocial ?nI8 So)ttish Land Fund- Erisk8y School PUTca88 & le9al costs Island 1nfra8lrtUrn Fund - PhAse 1 Island Infra8truclure Fund Phase 2 Islands Progrsmm• Fund- Phase 1 Island8 Programrr Fund- Ph88e 2 CnES. Community Led LcrAI Devek)pment HIE- Sehool proje UEnO- Sthool project AHF- &hcvl project storès Uibhi$t- School project D81SbuTgh Thrfft Shop" School pJeCt NHS. Sthool prop DT- School preject CnES- Sthool project Public donalkJn8- School project DT- borehoL8 fvndir CnES- Homecumiro fund SnBM Cmunity Fund- eguikYr*nt 18,676 479 118.8761 481 663 16631 1,700 11,7001 1,329 11,7401 1,329 4,072 5,812 880 783 15,120 15,120 134,e86 14,872 14S.SS8 5,040 122,360 18661 126,534 39,207 189,973 1,779 210,959 45,930 13,4501 42,480 20,833 89,243 20.833 89.245 5,978 8,000 6,tsJO 3.230 3,230 2,500 15,000 9,124 600 2,500 15,000 8,816 13081 10,407 4,749 19.000 633 12,6471 12,509 19,000 633 635 385.494 357,685 16,8841 7%,275 TOTAL FUNDS 384.532 359,699 744.727 Page 16
Comann Eachdraidh Eirisgeldh IEtskay Hi$torteal Socletyl Nots• to th• Financlal Ststements- continued forth• Year Ended 31 March 2024 13. MOVEMENT IN FUNDS- continued Net rngvennt in lunds, induded in the above as lollows.. Inc£mirvJ rasourc48 Rosourceg èxpèrt Movemnt in fuTrJs Unre•tsicted fund• Genoral fund Desvjnated Fixwj A880t Fund 32.967 130,4871 14461 2,480 1446 32,967 130.9331 2.034 R•8trfcted fijn Proj8(a offIrS. wag88 CnES- equymenl grgnl UCVO- Eriskay knitting cl#u•8 BSA- Climat• Acbon Pl•n NLHF- Fr. Allan Trail Tks, lunches & sodal 6vent8 181and Infr8Btrturn Fund- Pha8e 1 Iand Infr881rLfture Fund- pha 2 Iand6 Progr8mrw Fund- Phas• I l¥lands Programm Fund- Phaae 2 HIE- School projed UEnO- Sthool projo(a WIDT- SCI01 prO1t Public donations. Sthool pre4èct WIDT- b0ma funding SnBM Comrnunty FuTrJ- webwte ¢naOfi & pc w4uipment HIE - website creation CnES- Hixnecomlng fvnd SnBM Community Furé - equiyr*nt CnES Hentsge FuThJ 32,667 820 151,3431 118.6781 I3) 16711 11,7401 16171 ie631 1,329 11,7401 500 14,672 122,360 169,973 45,930 14,672 122,380 169,973 45.930 11161 13081 4.749 19,000 13081 5,229 19,000 11,4001 14,1251 13671 13651 I0) 4,12S 1,000 350 635 421.028 163,3631 357,e85 TOTAL FUND8 453,995 194,2961 359,899 Pagè 17
Comann E•chdrnidh Elrfsgeidh IErlskay HL8torkal SO¢ty} Note¥ to th8 Flnan¢lal Statom•nts-continued forthe Yr Ended 31 March 2024 13. MOVEMENT SN FUN08- contlnued cornparati for movement In fvnd• Net M0ment in lund8 Transfe At 1.4.22 fvnds 31.3.23 unl¢d fuDd• General nd Desynated Frxed Asset Fund 1,275 367 12,4321 156 358 11,0011 535 1,642 12,6221 S14 14861 Re•tdctsd funds Projed officers, wagtrs CnES- equpment 9r8nt UGVO- Enskay knrtting d&8ses CalMac- equipment lor Community Garden projeca NLHF. Fr. Allan Trall Tks. lunchès & 80ciBI events Scotl8h Land Fund- Er¢kay Sthchjl purthase & *al ¥1 Iaj Infr8strLthr• Fund. Ph¥so 1 Iand InfrB8truCtU Fund- Pha50 2 181ands Pro9rBmme Fund- 1 CnES - Cummunity LoeAI Development HIE - Sthool prcygct UEnO- Stheol prqet AHF- Schwl project Stor8s Vibhist- Sch¢X•l proixt Dalibufgh Thrift Shop- School projgct NHS- Sthool pleGI WDT- S£htrol project CnES- School projed publ donatWB- Sd)ool pr0cl 24,705 435 1,470 16,0291 18,676 479 18071 2,000 13001 5,812 1.700 5.812 15,120 15.120 134,888 5,040 39,207 134,886 5,040 39,207 20,833 89,243 19861 2.500 20.833 89,243 6,094 e,000 3,230 2,500 15,000 .124 600 10,407 7.C60 3.230 2,500 1S.000 10.I>JO 13e21 15141 10,407 85,620 300,388 15141 385,494 TOTAL FUNDS 87,262 297.768 385,028 Page 18
Comann Eachdraidh Eirlsgeldh (Erfakay H18torfctl So¢kntyl Nots• to the Fln•nclal Stat•ments-cwtlnued forthe Year ended 31 Mah 2024 13. PIOVEMENT IN FUNDS-¢ontinued Comparative net mtr¢Nt th fuTrJs, indLKlgd in the above are as follows.. Incoming resources ReSoUrS 0Ment in funds un$trICted fundB G•neral nd Designated Fix&J knt Fund 9,571 112,0031 11901 12,4321 11901 9,571 112,1931 12,6221 R•8trtctsd ftJrtd Projed offirS, wag85 CnES- equipment gr¥nt UCVO- Eriskay knitts'n9 das CalM8c- Èquipment for Cornmunlty Gardon project BSA- Clirnat• Action Plan HIE- Heritsge C•nlr•8 knowbJ90 •xchange NLHF- Fr. Ajlan Trail Talk4 lunthe8 8 ev8nts UCVO- Mental he3tth & wellbeing Iand InfraJtructur Fund- Phast 1 Iand InfraJtructur• Fund. Phage 2 lJl8nds Progrnmrne Fund- Pham 1 CDES- Cc¥nmunity Led Ltteal D•vdopment HIE - School project VEnO- School proje£l AHF- School project WIOT- School prqect Publlc donation*- School proJKI 25,833 131.8621 14161 18071 (6,0291 18071 13001 15,2651 13001 5.265 318 9,924 7,703 13161 14.1121 16,8231 15.0001 5,812 134,888 134,888 5,040 39,207 39,207 20,833 89,243 20,833 89,243 I6) 2,500 13821 10.407 3,LXO 15001 13621 18,2481 18,e55 5,365 164,9771 3.388 TOTAL FUNDS 374,936 177,1701 297,766 Page19
Com•nn Eachdrnidh Eirlsg¢ldh (Erfskay Historical Socktyl Notss to the Fin•Trclal Slatements- continued forthe Year Endod 31 Paarch 2024 13. MOVEMENT IN FUNDS- ¢Onnued A ent ygar 12 month¥ and prfor year 12 rnonlhs ¢x)mbinad posrtKin i8 as folkm.. Prior y88r adju¥tment Transf8fS vement At 31.3.24 At 1.4.22 in fund5 Unrn•th¢t8d tund8 G8neral fvnd D¢s#3nad Fund 1.275 48 5,260 7,079 387 18381 2,138 1.642 15881 7,398 8,948 R•¥trtet•d lundx Pfoiect officers. wa CnES- equipment grant UCVO- Etskay knitting dasses CJlMae- •quymgnt for Communty G8rd8n proJeL# BSA- Clim8t¢ Action Plan NLHF- Ff. Alan Trail Talk$, lunche8 & soo?1 24,705 435 124,7051 48 481 1.470 11,4701 13001 1,329 4,072 11,7001 1,329 4,072 763 763 Scottish Land Fund- Eri8k8y SchDol wrchaBe & gal ¢08ts IBland Infra&truLaur• Fund . Phase 1 1818nd Infrastrure Fund - Phase 2 18lands Prograrnrn• Fund- Phase I Iand$ Proornmme Fund- Phase 2 CnES- Communty Led Local Developmert HIE- School projèct UEnO- Sthool prqecl AHF- School project Stor08 Uit+hI8t- SckbJol project Daliburgh Thrift SIp- Sd)ool projecl NHS - School prop¢A DT- School project CnES- School prqect Public donatK)ns. Sthod projed WIDT- borehole fiJrYing CnES - HecOMIng fund SnBM C¢yThmunity FuThJ- equipment 15,120 15.120 149,558 149,558 127,400 iee81 126,534 209,180 1,779 21Q,959 45,930 13,4501 42.480 20,833 89.245 11,0621 20.833 89,24S 5,978 6,0 7,060 3,500 3.230 3.230 2,$00 15,000 8,816 15,OLKI 10.0 16701 15141 15,156 19,000 633 12.6471 12.509 19,000 633 635 635 85,820 858,053 17,3981 736,275 TOTAL FUNOS 87,262 496 657,465 745,223 Page 20
Comann Eachdrdidh Elriqgeidh IErfskay Hlstortc¥l Society) Notss to th• Flnancyal Statennts- continued forthe Year Ended 31 Mah 2024 13. MOVEMENT IN FUNDS. contInd A cuffent year 12 months and priw ygar 12 rrK)nth$ oJmbin8d nel movement in luftds. induded in the above a as foll(w4." In(x)rning ourcs Resources pend8d Movement in fund5 Unrestslct•d fund• General fvnd Des4nated FTx8J As6el Fund 42.536 I42,4) 16361 48 16361 42,538 143,1261 15881 RtrIcted fund• Project off1¥, waS CnES- equipment grant UCVO- Eriskay knitting da88es Calmac. equiprnent for Communty Garden project BSA- Climat• Action Plan HIE- Herttage Centres kno•Aedg• gxthange NLHF- Fr Alsn Trail Talk6, lun¢h¢5 & SOCAal eveThts 18F8nd Infra$tructUTe Fund- Phase 1 18L9nd Infrastructure Fund- Pha8e 2 18l&nds Pro9ramrne Fund- Phaee 1 1¥18nds Programm• Fund- Pha 2 CnES- Cemmunlty Led Lo1 Develoweftt HIE- School Pfojad UEnO- School project AHF- Sch¢xsl project OT- Sehx)I project Public don8tDnB- School project WIDT. b0hole funding SnBM Comrnunty Fund- blIa ernatKJn & pc equlpmnt HIE- website ¢On CnES- Homèthming ld SnBM CLYnmunity FuTrJ- e4uipmont CnES H•ritag8 Fund 58,500 1.280 163,2051 11,2341 11,4701 124.7051 46 11,4701 13001 15,9361 13001 1,329 7,265 316 9.924 8,203 149,558 127.400 209,180 45.930 13161 15,8521 17,4401 4,072 763 149,558 127,400 209,180 45,930 20,833 89,245 20,833 89.245 11.0821 2,500 16701 15,158 19,000 11,0821 iyy)I 18701 18.7281 23,884 19.(K)O 1,4 4.125 1,000 11,4001 14,1251 13671 13651 13501 633 635 350 781,393 1123.3401 858,053 TOTAL FUNDS 828,931 1171,4861 657,465 purpo¥rt olthe restricted funds ld by ar• a3 fdltyv5.' PrOved by the We5tem Is$ Counryl, and the HlghlandB &1818nd8 Enterise these funds cover the projèct offttr8' Wa. Thi5 PffjPCt was orwin9 atthe yearend. Provided by the Western Is Coundl fort pvrthase ol compukr equipment gnd SOfare for the Society. These fundswerè ful expernjed in year c4tned forw8fd as fixad assets. PrOVed by the Uist Counal forvoluntsry Organisalions. these fvndi were for the purchase of yam, hall hi ar knitting teacher5 waps for kn6th.ng workshopg. The funds We fully expended in Ihè y•ar. Prov by Calmac Ferrie$, Ihe58 funds are for purchase of equlprnwt lor the o)mmunty In aid ofthe communty garden projoGt. These funds were tully expended in th8 yearand th8 fYKed assets we transferred to an unrestricted deswJnated fund. Projèt Offir$. wag98 CnES- Equiprrnntgrnnt VCVO- Erfskay knitiing ¢la8ses CalMac- Equiprent for Community Garden project Page 21
Comann Eachdrabdh ElriBgeidh IErf$kay HIBtortcal Society) Note6 to th• Flnan¢liS Statsments- contlnuod for the Year En¢ted 31 March 2024 13. MOVEMENT IN FUNOS-continu•d BSA- Climate A(on Plan ProvKled by the British Sryents Assouation, these fvnds are ud for raising awareness ol dirnale thange impacts by arranging meeling5, opèn days and surveys ito engage wth the local Ly)mmunity. Thi$ projecwas ongoing at the y8arend. Prowded by the Natj'onal Lottery Heritage Fund. the Fr All8n Trall project Seeks lo edurale islander5 ants louri$lS about the islands h•rilage arKS t1 work earrfed oul by Fr. All8n. TN9 proje¢l W8S orvJoing at the year end. Provid8d by rnullipl& funder¥ in prevruuj yèars and by th8 Ui61 Coun¢il ofVo1untary Organisalions in the current year, thes¢ fvnds are to provKYe events for the local eommunily 8nd invile guest speaker¥. The58 funds werè fully expendad in Ihe y•Ar. Provlded bythe ScotttBh Lond Fund. these nd5 wère for the purchase c05t of Erithay School and assoriated legal fee8. Th•8e funds wwe fully expended in the year. ProvKl8d by the Westem I•5 Coun¢ll, these fvnd¥ a lor Phas$ 101 Iht Eriskay Sthool projecl. Q4,925 of these funds were heks as 8 VAT débtor at thè yrnd to be used forluture c8pial expenditur• On thg hool. Natnal Lottery Heritage Fund- Fr. Allan Trail Talks. lund)es & 8oriHI av•nts Scottish Lgnd Fund- Eriskay Sthool purchasts 8nd legal costs 18land Infr8structuo Fund- School project- Pha 1 l•land Infraatructure Fund- Sthool projecl- Phase 2 Provh%e(I by Ihg Westefn Isle$ Council. these funds or for PhaBe 2 Df Ihe Ensk8y School proRei. £16,843 cf these funds We hekd 88 8 VAT debtor to bè used for fvIU upilal èxpendifvrg on the Bch¢ol. Provb¥ed by the Weslem l¥les Coundl. these fund$ ar• lor Phase l of the Eriskay Schoo1 woject. £20,971 olthese fvnds We htld as a VAT deblor at the yearvend to use<1 lor lulure ¢opitAI •XFendhtur• on sthool. Iand Prffjr8mme FuTrJ- Phue 18land PrOJrArn Fund- Pha Provthd by lh• Wes19rn 18kn Council, thue fund$ are for Phaso 2 of the Enskay School project £5,831olthese funds were hèld as 8 VAT debtor at th8 year•nd lo te used lor fvture c4pl¢al exponditure on the 6th0ts1. CnES. C(Thmunity Lo1 Davdopment Provid by the Westem IBb¥ Council. theso funds ar8 th6 Ensk8y School project £4,167 of t5 lund$wer• held as a VAT debtcr al the y88r-end. lo be repaid to th• lunder in lolbwin9 y•ar. Prowded by the Highl#nd8 & Islands Enlerpri88, these fund¥ are for the Eriskay School project. £17.850 olthese funds were held as a VAT debtor ai the yearnd, to be repaid lo the knnder in the fdlDwng year. ProvK1ed by Urras Eilaan na hQige whith has sSn¢e t4•n d1¥, Ihesè ful¥ tre left over from UErQ's cx)ntribJtion to the Eriskay Sthool project 8ubsequenJy d¢naled to the ch8rity These fvndts re lully exFended in ar. PTovwJed by thè Architedural Hentage Fund, thesè funds are for I Enskay SclK)ol redevelopment and associated profes5iMal lees. These fund¥ Wafe fully exponded in the year. Provhd by Storyds Uibhist. Ihtse funds forthe Eriskay School redevebwnent project. These funds were fully expended in the year. Provided by the Daliburgh Thrift Store, these futKls re forcapital expenditure and assotsaled professional fees for the Ertskay Sthts)I projact. The¥e fvnds tre fully expended In the year. Provided by NHS Highland, these funds will go towards the Eriskay Sehool redevek)pmenl project and are fully carried fotward 8tthe year HIE- Sd)od proje¢t UEnO- initial donation AHF- School proigct storas Uibhi8t- School projact Oaliburgh Thrrft store- Stho)I project NHS- Schod Project Page 22
Comann Eochdraldh Elri$geidh (Erfskay Historf1 Socletyl Noies to tho Flnancial Stat•ments- continued forthe Y•ar Ended 31 March 2024 13. )VEMENT IN FUNDS. continued WIDT- School project Provided by the Western Isks Development Tnjst, these fund5 arè for the project ofdeveknping the Eriskay Schod Into a community raty base fort Pl10nGal Souely. Th•s• lunds were lulty eMded in the year. CnES- Schcd project Pro¥ed by the Westsm l# Counal, the$8 fund8 arv lorthe En'skay School project. £100 ofthe8e bjnds were hekl a¥ a VAT debtor atthe year- to be used forfuture capital expenditu on the school. These fuThJs 8re mo8tly raised via Crovhlfunder where member¥ olthe pkblic donate toward the school proJBd in r•lurn for a roof slat¢ on t aehool building. Thi8 project was on going at the yearend. Publlc thsnhtr)n&- Sd)ool project DT- Insulation for $Gool project Pfovthd by the West8m Isk6 fvelopmenl Trus( th98¢ fvnds are for Insulation for the Eri5kay Sthool propct and are fvlly carried atthe yeHr gnd. WIOT- borehoLg fundlrtg PTovidtd by the Westem Isles Development Trust, these fundo ar8 for thè provl8ion of b¢reholes for the Eriskay Sehod project Bnd are fully earded forn[ at th• y•ar end. SnBM cmunity FuTrJ- w•b8rt8 creaty'on & •quipment PrOV&d by Sealladh na Beinn¢ Moirè Comrnunily Fund, these fund8 forerealion gf a w•b#ite and computgr e4uipment for Ihe tharily. The88 fvnd8 wer• Illly •xpended duriro ar. HIE- wt• cr•ation Provided by thè HKJhland8 &1sl?nds Enterprise. t9 fu5 w•rn for th• cr•aln of a blIe forthe charty. Thesè funds %%ere fully O¥P•e in the year. CnES - Hmiecomlng fund Prowded by thè Western IBkn Countsl. Ihese fund8 r• lor Ihe pur¢hss• of farnily tr¢9 ¥ofvAr8 and $ubwu8nt 8xhtJilion on th¢ ¥ubpct lorthe local ¢ommuiity. Th13 project was owolng at the yèor ènd. SnBM CEYnmunity Fund- ¥quipment prOved by Sealladh n8 Bèlnne VK)Ire Cornrnunrty Fund, IheBe fiJnds wom for the purth88e of a new PC, printer 8nd pull-up olisp18y board8. These fund¥ wew fully expended during the yoar ond carrd fuward as fixed a18. CnES H•Stag• Fund Provid?d by the Westem Isle8 CounrAI, the8e fun¢yi %%ere prowded for the Nnnlrq cijjt• of lh• chgrity and ere fully expendad during tht year. TAnsforn bon fun Funds reNed for capital expenditure which have been fully Oved in a¢0)rda with the ft8tricb.ons impose(J have be8n tr8nsferyed to UnStcled fvnds. The8e arE aco)unted for 98 desvJna¢ed furK18 in order to trad( the net bGvk value ol L9ted absèt. For this rèascfi, transler5 of £80 and £1,700 from th• general unr25tricted funds and Calmac - tment for Communly G8rd&n Project fvnd respethvely to tht n5Cted desvjnatod fixed asset fund. DuriNJ th• year, a numbor of capital iiern¥ **r8 Kdents"fied to have been dwmed against the CnES Isl8ndy Progrdrnme Fund Phase 1 and 2 where they previoudy alloL¥ted a9ainsl the CnES Islands Infrastruc Fund Phase 2, PublK donthons - Sthcd proj•d fund and th¢ general unrestrictèd Yurts. For this reason, t followng transfers wer& mad8'. Idand InfrastruC- Pha8e 2". £866 transfer out Islands Programme Fund- Phase 1. £1.779 tsnsfer In Island5 Programme Fund- Pha3e 2. £3,450 tsansferout Publ donatK)ns- School project". £2,647 transfer out General uThrestrid&Y lund.. £5.184 traI(erIn Page 23
Cornann Eachdr•ldh Elri#1dh IErf8kay HIstori1 Soeletyl Not•6 to th• FlnAnelal Slaternonts- conllnued fort Y•ar Ended 31 1th 2024 14. RELATED PARTY 018CLOSURES During th? thr, trustee, U50 from the thatity lor her tsrtoriThJ wort( in the knitlTh)g Page 24
Comann E•chdraldh Eiri8geidh IEA8kay H5storkal 8ocietyl 09ts11od Statement ol Finan¢lal Activili•• fr•rthe Ye•r Ended 31 Mah 2024 3113rL4 3113r23 as restated INCOME AND ENDOWMEKrs Donallons •nd legacle• Donab'or Gift aid 6,884 5,229 19.526 12,113 19,528 Othertr•dlng ¥¢Ovld•g Order ol Semr Merchandyde 881è5 other8aK 1.113 2.072 4,589 5,000 11,955 3,185 Inv•8tThrt Incomo r*posit occount int¢rè8t HMRC comp8nsatk)n 309 3,898 4,ClJ7 Charftsbh actlvlilol Knith'w [k&h(P income Bursaries memr¥hipS Fundraising èvents Gr8nl8 1CQ Club Raffle& Communrty enGag•rnents 1,223 1.373 925 447 3,389 347,060 415.799 1,C65 6,080 425,920 352,119 Tol•l In¢omln9 rn#ourG 453,995 374,936 EXPENDITURE Oth•rtradlng •Ctlvitt•• Purchases Cb%'ng 8tod( 3.577 12,6931 2,653 2,853 Ch•rltabl• Wages Soa81 secunty Pensbns Li3ht aThJ heat H811 hi Fundraising & events Repai & rEnewalg Trninino Professional fee8 MI&]8 & Irava expen8e5 Purchases Carriad fo¢ward 82,955 218 1,447 138 1,130 175 2,326 125 7,500 309 802 77,125 44,177 1,001 12231 6,904 149 1,108 $8,585 This pag6 does noi forn part ofthe statutory finanaal 3tateThnts Page 25
Comann Eaehdraldh Elts9eldh IErl#kay Hlstortcal Socloty} Detslled Staiemont of Flnancial A¢tlvlU•s forth• Y•ar Ended 31 MArch 2024 31rdr24 3113123 as Tgststsd Charltable acuvtt Brought foNMrd Fr Alan Trail expenses Climale Adw)n Plan expense BoDks & res8arth Pl4nt and machinery C¢mputerequynl 77,125 1.740 671 146 58,585 4,112 715 81.670 ,325 Support eo•ts Management Insuran Teknpho Postage and 8tat*)nery vertraing Sund Subscription 2.245 861 1.195 531 202 618 497 4,272 Oth•r Tru618e$' r Trustee8' expèn$ 49) 357 807 Oov•rninc• co•ts Aoxuntancy 5,043 4,920 Total rewJrc•¥ ttyndad 94,296 77,170 N•t IOrn• 359,699 297,7e8 TI15 pag¢ d088 not1c part ofthe slatutory finanaal statements Page 26