REGISTERED CHARITY NUMBER: SC048837
Reportof th• TnMt•M •nd
un￿dI1￿ FlnanGknI 8tstsm•nts lorth• Y￿r Ended 31 ￿Tch 2024
for
Com•nn E•¢hdrnldfv Elrf•g•ldh IErfBk•y
Hl•tork•l Sockntyl
CamptrAlI Stewart llacLen￿n & 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
R￿p￿t 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• Tr￿le85
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 A￿UntIng and Reporting by Chariks.. Statement ol Recommended Practi
aFplic¥bl8 to charrties preparing thèir aCco￿ts in awA)rdance wrth the Financi41 R•portin9 Standard ap￿￿ble in tho
UK and Republ￿ of Ireland IFRS 1021 leffecbve 1 January 20191.
08JECTIVES AND ACTIVITIES
objec￿Ve8 and Bimi
The ch8rilys man purpo888 arE as follDw8'.
The advan￿Tr￿nt ol ert￿enshIp aTrJ community de¥tl¢Jp￿[rt B Thj In ￿rtlejJlartbO re9è￿ratt0n and
MnproV￿8nt of the physical, S(￿jaI and ets)n(mic infrastrudu￿ olthe L8Lgnd of induding assi¥tsng
disadvaftt8￿d ￿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 provisi￿5 or seNicÉs. To wllect, rdentify and preserve dooJm8nts. artgtsL%6,
phDlographs and other mat￿8101 historical value in th8 area lor the benefit ollhe Communty. Te organi8e
arrang& exhibit￿5, displays, lodu￿5 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 advanrxrr*nl of oducab'on Ihrough a batt•r understsnding of the buitt natural ènvlronm8nt of the
I￿and ol Eriskay and th8 developmenl of indlyhlual ski118, cppatilrt*8 and understanding to improve the liv
ol the inhabitants of the a￿9 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 achieVer￿nt 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 be￿rrt 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 ￿n￿8 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 ¥tor￿S 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 Ma￿h 2024
ACHIEVEMENT AND PERFORMANCE
cbarilabie I￿1￿118￿
The followng ￿port outlines the developnwnts ond activitieB Undertak￿ by the Comam Eathdraidh E$r￿geldh ICEEI
Sin￿ ourla¥t repcrt.
PARTNERSHIP & COLLABORATION
ska
We have estat4ished a robust partnership w￿m Com8nn Each nan Eilean - The Eriskay Pony SOc￿ty They will have a
ueh-needed offi￿ in ow building aThJ exhibtson Spa￿ to 8hoKg8e the heritsgg of the Eri8kay Pony. This
collaboratr'on 18 enj￿al for..
promoting local cultum heril898
educating v1511ors and ￿$￿Ients about the histontal signifirano olthe Eri8W Pony
enhanong the C￿￿￿ra1 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 I￿anderS 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 W1￿11cnAG>. we worked on a projact about E￿kaY,¥ 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 reS￿lIenCe 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 HoTh*corning
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 Parti￿pation in fornMunit￿ Leadirg in Ttyjnsm" training ha8 enhanr*d our
ul￿e[s￿ndIrId of the i￿an¢J,$ offenngs and cxjrmunrty tourism In S¢oland.
nlver
fcumbrrd
Wolking in cdbborab'on with
coniinue a photography pro
done p￿vioUSlY in 1960'$.
Senior LecbJrer at UnNerty of CumbNa. fdl¢)wing in his falh8ls footsteps to
ccumenting Ihe peoplè, th* st014es. the Pl￿e5 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 meMt￿r3 of several groups that proV￿e adv￿￿, 8UPWrt. aThJ reassuronL¥, induding..
The AssocSatlon of Independent Museum5 1￿MI
The Heritage Trust Nemrrk
Uistcounol of Voluntsry Organisation8 (UCVOI
The Scottlsh CounrAI forvolunlary Organi4atiOns ISCVOI
Smttssh161and8 Feder8tion ISIFI
Development Trusls Asswalion S(￿l8￿j 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￿ resi1￿nI organ158b.on capable of b8ttèr s•rving our
ctsrmunity and its V￿￿or$.
ACHIEVEMENT& PERFORMANCE
FatherANan Tral
Fr. ￿l￿n becarng ￿ld￿lY known aTrd m￿Cted, both I0￿&1Y and Intematbnally, for his literary works and dedic911￿ to
his eL*nmuntty. Ha played a pivotgl ro￿ in improving the lives of Erisk8y'$ inhabitants through educadon, Ilv8llhMd
enhan￿M?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)mplè*ad the installation of 11 cairns for our hèritage walk.
'Cuairt Mhaighslir ￿leIn,, with plaqw8 in place dètallirG his lifè and ConlritrAJ￿'QTrs. The eorresponding gU￿ebOoK 18 due
for rKmpl9t￿ft later in 2024 This project has been mad8 PO8gbb through fundlng from CNES Effjall Gaelic Grnnl,
Heritage Lottery Fund, Western I￿e3 DeveloKMmenl TNst. Ga•1￿ Book Council, Corrrfnunty Fundrai8ing, and CEE'S own
fund8. We will offid811y launch thiB In￿11￿¥0 wtth 8 ¢4￿b￿tOry event In the ¢))mmunty h811 on 21st April 2024
FollowSng the succas of ow pr￿louS 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 8￿11 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 bu1￿1n9 wind and %%etertlghl. Tha project8 broader purpose is lo ryeate
ynomic 3paee that offers educ8*￿al, 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 aCti￿tio8 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)riti*s 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¥c￿eer in promoting $ustainabl¢ pradirA8 in the IAè6tem
Isles. Through gur dadIcal￿n lo net zeTD emissions and comprehen¥ive Who￿ life carbon Analysis, we have ¥lready
dwTr)nstratsd our pot8ntr.al to save 114 tonn88 of C02 gmi5810Ths lequNaltnt to llyiro around thg equator 11.5 tlrna•l.
These measure5 indude the installab.on of bcKe holes, making our project a trailblazèr in sustaina￿& wnstruction
Practi￿8. This leadershp ib vital not only for our q>Frrnunily but also a¥ an exarn￿e for others stfving lo ac*iave 8Thlar
sustainability rnilestones. We h3v8 used wyded glès$ 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 po￿tIOn 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 s￿50 fundraw, which has attracted nearly 150 p8rtKipants. The ftJnd8 ral￿d will supwt ¢0
r￿Sts and the redevelopment ofthe old 8thc4)I propct, lonad Eilèan na h4)i98
P￿3

Comann EB¢hdraldh EIris9gldh IErtskay
Hi51ori¢al Socletyl
Report of tho TrwJteeg
lorthe Year Ended 31 Ma￿h 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 replatt￿nt. We cOntin￿d to sell sl*¢$ as th8 project
prOgres￿d. 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 coMp￿te.
Our membership hag grown to 125, an Inc￿89￿ of 24 5inL* last year Bgnefils for members includ* red￿￿d admwion
lo events, a tr4tce-ye8rty new&￿tter. and F¢riodic discounts on mèrehandlse.
Wa are develo￿n￿ a ￿b$lIe wth 50Dfi fvnding from Huhlands 8nd Islands Enterpri¥e. Tha ￿ets811e wll induda h8rft8ge
inlorrnAlion, a memberf8 3adDn. updata• on the redev81opment project. and an wline shop.
W• continue io hcAd cKJmmunty wrveys and engaqements #nnu81ty to ensure th* Yl•M of the pecpb ?r8 eoniid•red
our prcled6.
The Eri9k8y Gsthering on annu81 avant by voluntgers Irom Erfskay now Iw8 In Glasgow. The galhenng is an
t￿nt wh•re sonN• Erigkay re8thd¢nts travel to the mainland to loin everyone together with i8Lqnders living on the
m8inLqnd 8nd many people who •ntoy thty atrno¥hèr• and Gutture, to ¥ocugllse ar￿ libten to Mus& ￿lIldh danors. mo¢1
ngers. cho￿00r￿PhY dart￿r9.
We would lik* lo give our th8nk¥ for th• 8UPPOrt and finandal donatlon8 thè Eri8kay G&thering commltkne wk) very
kindly donotsd £WO to Ccmann Eacféraidh Eiri8geKlh and alBO to gvèryone who contributed by attending the onnual
eèilidh danr* Your 5UPWrt Is very much apprecial•d.
Thanks lo your CTrcp mombershlp and lh• Loc41 Coop Cornmunty Fund, Cornann EachdTaKlh Eiri8gÈpJh raised
£2.558.11. A huge thank you to everyone who supported u8 by selecting projecl through the Coop membership.
Easy Fundraising". We have Set up Comann E8thdraidh Elriweidh with Ea¥y Fundfaiging 89 that whèn peopb shop
online, Corn4nn EacMral(Jh Eiri8geKlh r•c8Neg a dwalion. To date we have r¥ised t143.40, 81 no tts tho eustunert
Peggy Imlath ha¥ kindly donakd copies of her father Donald MacDonakl'8 book '3mall Lthes to Great Plaw" lo t•ll
and raise funds for our proJect¥. DDnald ￿Ole about memoirs whith indudes a ch8p¢er about hls personal
experien￿ on offlorating to Canada. A kminated ￿pY ol the book was al¥0 donated to the Cornann EachdraQh
EIris9e￿h Communrty Litxary
EVENTS AND ACTIVITIES
AS thL8 year wa8 thÈ yèar of the homecomiNJ, ￿ focussed on "EnskaV8 Stcxy, which was one o13urvival as paopSe
We￿ deared onto Eriskay from Ihè 1840's onwwds into vèry poor INing cg)ndrtion$. exhibition focu55ed on the poor
housing, poor ¥anthry C¢)nd￿on$. crofting, fishing. womèn'5 rts￿. overcmwding and hthy the islanders survived. the
POBrtive improvernents rnad8, new skills bymed, indeed a story of su￿1¥al. Both the tearoorn & exhibrtion attract8d
many ￿sitorS. in fact given the amount ol infornats'on available many people came bac1( a second tin.
In consultation with the eiiti$h So'8nTr A550cIal￿ln and Dr 8obby MacAulay, we have devebped a CIMnate ActK)n Plan
for Erisk*y 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 photoarat*ls 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• da￿e8, 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 I￿11 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 Namo￿1ng Day h the Err4kay Hall where we provhled a Ikjht lU￿h for thc88 attending on th• ¢Jay. Invrt•d
Profess￿n818 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 Scx*tt15h RuTrl I￿and9 Parliament Asgembly,
highlvJh￿n9 our commwity-led d•¥elopmenls suth as the ccmmunity oW￿d shop Co Chornunn E1r￿ge1dh. th* Eri8kay
Cgmmunty Hall and OUr￿￿ent ￿r￿uni1Y dèvaloprnont, lonad Eilaan na rt)ye.
eto
ra
W• won the 8E ST JLA8t Transition Awa￿ for our gr855rools prosec*s po$its've Impact on Eriskay. "In Scotland. wè ar•
commthd to transrtioning to net zèro in 8 bydy that rnak85 Scotland fairer ar￿ grnener. In Ivjht of this, we want to rai¥e
awareness ol and recogni8e some of the organisationa that are leading th• WAY In makirs a just tr8nsitknn 3 reality." The
Judges lett thAI Dur propcl wa¥ the winning entry due lo Its grassroots naturt, its dI￿¢t positive Impact on thg tsttz•ng of
Erisksy and its appr08ch to eollectlve action."
AS wa a￿ W￿th.ng on a large capitsl projed, fett Shou￿ re￿1ve professional advice Tegardiry b￿MIr￿j VAT
registertd. We appointsd VAT Conwlt8ncy Seouand rnèt ￿1th the board on sever81 0￿¥lon6, and as a re8utt.
ar• n(w ￿giSter•j for VAT
Tts support core ￿￿ts, we offer variou5 itEm$ for Sab, inthding our popular Eriskay calen(Jar5, Christmas ¢ard6. jv¥aw
puzz￿$. coasters, mou38 mats, mugs. can¥4$ pdnt& pens, rAndkn, dhyu9￿5. 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￿￿ boOk￿ts for funerals and ￿ddi￿S. In Lyllotsration wrth Neil Madnty
Funeral Dirtdors and local thurthes, * have obtsined a I￿On$0 that albw¥ us to print al hymn$ that arn sbl under
cnpyrEhL
Wts have ￿1￿Med 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¥$, 98rrfrosity, and 81PP¢Yt IhroughoLrt the year. Your
participotien In ourevents and inrtithes 18 crurial to our8uLress.
mm
Comann EathdravJh Elri￿aldh remains committed lo prese￿ng Erfskay'5 rith tredt8ge and Cultu￿ whife supp)rtlng
8u¥l4lnabk developrrent And community ￿lI￿Ain9. I￿r recent achievement5, particulady lh¢ lon8d Eilean na h£)iae
project and the Father Mlan Trail, demonstrale cur ccmmitrnent tp pre8eNing and pr¢ynoting our cultural heritsge. ¥Mth
the 8UPPOrt of v8rlou8 grants and community lundraisiry •ffortJ, wa are making significant strides in enhandng the
181and's off¥rin9¥ for both residents an¢J ¥￿itors.
FINANCL4L REVIEW
Prfnclpjl fundlng •ourc
The tharity8 prfnupal funding 60urcet in trte yearwere a8 10ll¢)vA'.
- Tho Westsm181es Couneil ICnESI
Highland8 &181Bnd8 Ent•￿￿8& IHIEI
- The Westem Isle5 Oevelopment TN$t WOTI
Uist Countsl olVolunt•ry Organ15al'on8 (UCVOI
Storas Uibhigt
- Brits"sh sUen￿ AJwats"e4)
-TheCwp
- publicdonAt￿jn0
The charity's free rè*rws thlch a￿ Ih¢8è unffjslricted fvnds not inv88t•d In fixed 0588ts, d•$lgn&ted to a Bpoc•fi¢
purp09e or othwwrae commrtt* BtQDd At £6,58312023- £1,497) at the balance gheetd?b.
In det8mining the kn¥el of r￿￿￿8 Comann Eachdraklh Ein8￿Klh required, Ihe tnJ8teeb have guidance
from th• Cormunity Enterprt5e 'ALxderale Proqrarnrnè,. Th￿ o7verB unfor85￿n emergen￿$, ￿ntir￿enc￿eS, 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
Co￿1nIng doeum•nt
Comann Eachdraidh Elrtyge￿h SCIO wa8 incorporated a8 ¥ Sthtti8h chants￿8 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
P￿ree
HlghlaTrJ
IV51 9HL
ennan & Co
STATEMENT OF TRUSTEES. RESPoNsI￿LME$
The Iluslees rESpOn￿b* 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 Prac*el
induding Flnanual Standard 102 Yhe FInan￿1 Reporting St8nd8id applkAble Ihe UK 8nd Repuill¢ of
Irdand"
The W 8pplicwUe lo cMrilies In S¢¢Uand, the ChaMl*s 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
c￿￿1VJ1 In bu8lnes8,
The InMlee8 are re¥pon•lt48 for keaping prop8r accour￿[va roc￿1 vthich acuJrw 01
lime thÈ lln8ndal pos1￿0￿ of ihe chaty and 10 en8t4e them to en¥ure that the finJnck41 ¥lalemenis compty vllh the
CharilK¥ and Trustee Investr￿n1 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 reapc￿34b1e for ¥fEguardiro thB •¥•els of th
charityand hence forts￿￿ reawnable stsps for ihe Pre￿Il0n 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 InVestM￿t (Scotlandl Act 2005 and the Charities Acwunis (Scoilandl Regulations 2006 las amended).
Tho d)arily's InJ5tees consider that the audrt reqlji￿ment 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 Reg￿￿tIOn 11 of th? Chartt￿9 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 pro￿ureS undert8k8n do not provid8 all
the e￿id9n￿ 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 gi￿8 mo r•8sonable Cau￿ to bel￿e that. in any mat0￿1 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 2￿6
At￿￿nts 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 •n8￿8 a proper underst•rdlThJ of the *ctaMt8 to be
reached.
Carnpbell Stewart M*Lènnan & 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 aCllvr￿e*
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
Irt￿1￿ent 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• •¢ll￿t￿l
Core
DePre￿at￿n
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 previou￿Y 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 a￿tY
1,889
850.665
652,534
343,651
CURRENT ASSETS
Slodgs
Debt￿$
Prepayments Br￿ acuued inmme
Cash al b￿k 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$tee Inveslment (Scolandl Act 2005. The finan￿al slaterr¢ntg havè b8•n
prepared U[￿er tha hi51orical o)st Convent￿n.
Income
l incorne 18 rerognLged in the Stalernenl of Fin8neial AetNths once the charity has anti￿arnent to the fund8, It
18 probabk Ihat the Income bmll te received and the smount ean be mea3ur¢d reliabty.
Donated awvices and I￿litie8 are recorded AÈ thay ar• receNed and ar• roceunI￿ in the SOFA when
reh'abLg rr•asur•m•nt can be rnade of Iheirvalu•.
Expendltu
Liabllltie8 are wognl8ed as expendthire •B 8LbJn a8 i• a l•g81 or cijnstructw? oblo4l¢n ¢omfflth"ng the
charfty tg that exponditure. rt N prob8ble that a tran6f8r of e(￿nOMiC ben?fits ￿11 be required In settkment and
the amount ol the obligation can be m2asur¢d r¢lLybly. Expendrtufe 15 a￿Unted for cn an acuuals baB18 and
ha5 been classified under heading$ that agg￿gate all (x)sl rel8t¢d lo thè eattgory. co8tS Cgnnot b¢
directly atr'buted to partKul8r headings they have been allocated to aGtsvrt￿s on a basis cons￿19Th1 ￿1th U)è U8•
ol resourw.
R•hlng fvnd•
Fun¢Jraiging trading indude ¢JI￿t purchase8 for Order of Servk•$ and Ihe knStting workshop•.
Tanolbl• Ilx•d a•Mi•
D•pr8ciatK)n Is provlded 8t the foll￿n￿ Innubl rate8 in order t¢ writé off •ach aswt over rts eBtinated u*ful
EquiKxment- 15% rg4ucing balanLIry
Computer Equlpnhrynt- 33% on c08t
D•preuation of the Erhkay Sthool redoyelopm8nl ￿11 commenra onc* werf(8 have te8n C4￿￿1*t•d.
Stocks
Stocks are valued at the lowor of ¢08t and net reall￿bkn 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 a￿ordanCe with the charitsbb obloet￿5 at the di8cretDn of th? tFu8t8ès.
Restricted funds can only be used for P8rt￿￿Lqr 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 eXplanat￿n 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$kay
Hlstorrcal Socletyl
Notss to tho Financknl Stst8fflonis- continu•d
for the Year Ended 31 March 2024
OTHER TrADING ACTIVITIES
3113r24
3tp3
as restated
Orderof S8rvKe
MerehaThJise sales
Other sales
1,113
2,072
4.589
s,￿0
11.955
3.185
INVE8ThENT INCOME
3113124
3113123
8 re8taled
Deposit acLc¥Jnt interèst
HMRC eMipen8Otion
309
3,698
4,007
106
TRU8TEE8' REMUNERATION AND BENeFIT8
3113124
3113r23
?8 restated
Tnotse8' fo
450
fAJrlTYJ th• y8•r, truBtee,
rkghcF$.
rec￿ved £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 Ot￿r IM'8torfcal 8ocietwi.
W83 paid £357 01 tr￿e1 expen8•8 by the chanty ￿r • lrfp to Lewi¥ 10 met
STAFF CQSTS
Th? monthly numbèr Ofern￿oY￿y durtn9 the year was ?B l01h)￿.,
3113124
31r3123
0$ restated
Developrneni OMc*r
Graduate ￿rker
No ￿￿OyeeS rpceivad •mo￿rr￿nIS 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
Unrestrk*d
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 Sc*ool
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• jc11￿1*•
Core
Dep￿Ciat￿)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$geidh IEriskay
Hlsiorical Socletyl
Ngte8 to the Ftnan¢L•l StstFm•nl•-continued
forthe Ye•r Endad 31 March 2024
PRIOR YEAR ADJUSTMENT
L￿rir$ the year, rt W88 duscove￿d 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 a*0 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 finan￿al #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
31￿123
88 r•$tsted
Stocks
Page 14

Comann Ea¢hdraldh Eirisgeldh IErf8kay
Hl&torleal Socletyl
Nots• to tho Fknanclal ststem8nts-c0ntln￿8d
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 ￿sta￿d
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 r￿￿ley￿ant. T￿ exFeTr#llur& 48 due to ccthrMnc• in t￿ lubw￿nt
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
FL￿d
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 pro*t
8SA- Climate Ath"on Plan
NLHF- Fr. Allan Trail
Talk8, lun￿￿ & tocial
?￿nI8
So)ttish Land Fund-
Erisk8y School PUTc*a88 &
le9al costs
Island 1nfra8lr￿tUrn 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 p￿JeCt
NHS. Sthool prop
DT- School preject
CnES- Sthool project
Public donalkJn8- School
project
DT- borehoL8 fvndir
CnES- Homecumiro fund
SnBM C￿munity 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 rngven*nt in lunds, induded in the above as lollows..
Inc£mirvJ
rasourc48
Rosourceg
èxpèrt
Movem*nt
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 offI￿rS. wag88
CnES- equymenl grgnl
UCVO- Eriskay knitting cl#u•8
BSA- Climat• Acbon Pl•n
NLHF- Fr. Allan Trail
T￿ks, lunches & sodal 6vent8
181and Infr8Btr￿turn Fund- Pha8e 1
I￿and Infr881rLfture Fund- pha￿ 2
I￿and6 Progr8mrw Fund- Phas• I
l¥lands Programm Fund- Phaae 2
HIE- School projed
UEnO- Sthool projo(a
WIDT- SCI￿01 prO1￿t
Public donations. Sthool pre4èct
WIDT- b0￿m￿a funding
SnBM Comrnunty FuTrJ- webwte ¢na￿Ofi
& pc w4uipment
HIE - website creation
CnES- Hixnecomlng fvnd
SnBM Community Furé - equiyr*nt
CnES Hentsge FuThJ
32,667
820
151,3431
118.6781
I￿3)
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
I￿0)
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 Y￿r Ended 31 March 2024
13.
MOVEMENT SN FUN08- contlnued
cornparati￿ for movement In fvnd•
Net
M0￿ment
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
T￿ks. lunchès & 80ciBI events
Scotl8h Land Fund- Er¢kay Sthchjl
purthase & *al ￿¥1￿
I￿a￿j Infr8strLthr• Fund. Ph¥so 1
I￿and 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 p￿leGI
WDT- S£htrol project
CnES- School projed
publ￿ donatWB- Sd)ool pr0￿cl
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 Ma￿h 2024
13.
PIOVEMENT IN FUNDS-¢ontinued
Comparative net m￿tr¢Nt th fuTrJs, indLKlgd in the above are as follows..
Incoming
resources
ReSoUr￿S
￿0￿Ment
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 offi￿rS, 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
I￿and InfraJtructur* Fund- Phast 1
I￿and 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
I￿6)
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- ¢On￿nued
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#3na*d
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$, lunche8 & soo?1
24,705
435
124,7051
48
481
1.470
11,4701
13001
1,329
4,072
11,7001
1,329
4,072
763
763
Scottish Land Fund-
Eri8k8y SchDol wrchaBe &
gal ¢08ts
IBland Infra&truLaur• Fund
. Phase 1
1818nd Infrastru￿re Fund
- Phase 2
18lands Prograrnrn• Fund-
Phase I
I￿and$ 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 SI￿p-
Sd)ool projecl
NHS - School prop¢A
DT- School project
CnES- School prqect
Public donatK)ns. Sthod
projed
WIDT- borehole fiJr*Ying
CnES - H￿ecOMIng 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 Staten*nts- continued
forthe Year Ended 31 Ma￿h 2024
13.
MOVEMENT IN FUNDS. contIn￿d
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
ourc*s
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
R￿trIcted fund•
Project off￿1¥, wa￿S
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$tructUTe Fund- Phase 1
18L9nd Infrastructure Fund- Pha8e 2
18l&nds Pro9ramrne Fund- Phaee 1
1¥18nds Programm• Fund- Pha￿ 2
CnES- Cemmunlty Led Lo￿1
Develoweftt
HIE- School Pfojad
UEnO- School project
AHF- Sch¢xsl project
OT- Sehx)I project
Public don8tDnB- School project
WIDT. b0￿hole funding
SnBM Comrnunty Fund- ￿b￿lIa ernatKJn
& pc equlpmnt
HIE- website ¢￿￿￿On
CnES- Homèthming l￿d
SnBM CLYnmunity FuTrJ- e4uipmont
CnES H•ritag8 Fund
58,500
1.280
163,2051
11,2341
11,4701
124.7051
46
11,4701
13001
15,9361
13001
1,329
7,265
316
9.924
8,203
149,558
127.400
209,180
45.930
13161
15,8521
17,4401
4,072
763
149,558
127,400
209,180
45,930
20,833
89,245
20,833
89.245
11.0821
2,500
16701
15,158
19,000
11,0821
iyy)I
18701
18.7281
23,884
19.(K)O
1,4
4.125
1,000
11,4001
14,1251
13671
13651
13501
633
635
350
781,393
1123.3401
858,053
TOTAL FUNDS
828,931
1171,4861
657,465
purpo¥rt olthe restricted funds ￿ld by ar• a3 fdltyv5.'
PrOv￿ed by the We5tem Is￿$ Counryl, and the HlghlandB &1818nd8
Ente￿rise 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 SOf￿are for the Society. These fundswerè ful
expernjed in year c4tned forw8fd as fixad assets.
PrOV￿ed 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$, Ihe58 funds are for purchase of
equlprnwt lor the o)mmunty In aid ofthe communty garden projoGt.
These funds were tully expended in th8 yearand th8 fYKed assets we
transferred to an unrestricted deswJnated fund.
Projèt* Offi￿r$. wag98
CnES- Equiprrnntgrnnt
VCVO- Erfskay knitiing ¢la8ses
CalMac- Equiprent for
Community Garden project
Page 21

Comann Eachdrabdh ElriBgeidh IErf$kay
HIBtortcal Society)
Note6 to th• Flnan¢liS Statsments- contlnuod
for the Year En¢ted 31 March 2024
13.
MOVEMENT IN FUNOS-continu•d
BSA- Climate A(*on Plan
ProvKled by the British Sryents Assouation, these fvnds are u￿d for
raising awareness ol dirnale thange impacts by arranging meeling5,
opèn days and surveys ito engage wth the local Ly)mmunity. Thi$
projec*was 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 y￿r￿nd to be used forluture c8pi*al expenditur• On thg
hool.
Nat￿nal 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.
I￿and 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 Lo￿1
Davdopment
Provid￿ by the Westem IBb¥ Council. theso funds ar8 th6 Ensk8y
School project £4,167 of t￿5* 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 year*nd, to be repaid lo the knnder in the fdlDwng year.
ProvK1ed by Urras Eilaan na hQige whith has sSn¢e t4•n d￿￿1¥￿,
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.
Provh*d 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
Historf￿1 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 ra￿￿ty
base fort￿ Pl￿10nGal Souely. Th•s• lunds were lulty eM￿ded
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 $G*ool
project
Pfovthd by the West8m Isk6 f*velopmenl 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 c￿munity 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- w￿*t• cr•ation
Provided by thè HKJhland8 &1sl?nds Enterprise. t￿￿9 fu￿5 w•rn for
th• cr•al￿n of a ￿￿b￿lIe 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
prOv￿ed 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 carr￿d fuward
as fixed a￿18.
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 bo￿￿n fun
Funds re￿Ned for capital expenditure which have been fully Ov￿￿ed in a¢0)rda￿ with the ft8tricb.ons
impose(J have be8n tr8nsferyed to Un￿St￿cled 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 - ￿t￿￿ment for
Communly G8rd&n Project fvnd respethvely to tht ￿n￿5￿Cted 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
HIstori￿1 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 Ma￿h 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
mem￿r¥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¢mputerequy￿nl
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 I￿Orn•
359,699
297,7e8
TI15 pag¢ d088 not1c￿ part ofthe slatutory finanaal statements
Page 26