REGIsfERED CHARfTY NUMBER: SC049033 REPORT OF THE TRusfEES AND UNAUDrrED FINANCLAL STATEMENTS FOR THE YEAR ENDED 2& FEBRUARY 2025 FOR COMANN EACHDRAIDH SGIRE A. BHAC SCIO CIB s1¢ Chartered Accountants 63 Kenneth Street stornoway Isle of Lewis Western Isles HSI 2DS
COMANN EACHDRAIDH SGIRE A. B CONTEMfs OF THE FINANCIAL sfATEMENTS FOR THE YEAR EP4DED 28 FEBRUARY 2025 Page Report of the Tru5tee5 I to 3 Independent Examlnevs Report Ststement of Finanaal Activities Balance Sheet Notes to the Finanaal Ststements 7 to 14 Detalled Statement of financial Activitie5 15 to 16
£LMANN EA£HDRAIDH S IRE A. BHAC SCIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED FEBRUARY 202 The trustees present their repKrt wrth the finanoal statwnents of the Charity for the year ended 28 February 2025. The trustees have adopted the provisions of Accountsng and Reporting by Charits"e£.' Statement of Recommended prtI applioble to charities pparing thor accounts In accordance Mth the Finanaal RerxNting Standard applKabk in the UK and Republic of Ireland IFRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objectlves and alms The principal objecLs of the charity are to benefit the community in the Distrirt of Back in the IS of Lwis, in ScodarKI. and any members from ouMth this area with an interest in the history and cutture of the area, in the furtheran of the folb)wing'. - the advanment of education through educational events and publications, building the community knowkdge base; - the advancement of health through social activity, promoting gwj physical and mentsl health within the community; the advanternent of atizenship and community developrnent by partiapatyon benefiting the wider SIety within the district- the advancement of arts, herie, culture by rnaintsining knOWge of aforementioned communty promots"n9 community identty; - the promotion of equalty and diversity, inwting the wtKJle c(xnmunity to leam ab(Krt the history. Significant activities Durin9 the year, the dwrty receiv&J a grant of £28,273 from Crown Estate whid) enabled the charty to empby a development offIr on a full time ba515 for the first b'me. A further grant of £6,322.81 was received from StorThJway Trust whith was used to buy archwe and prervation equipnnt, including a portacabin and a fire proof storage cabinet. A grant of £1,600 was received from Bord na Gaidhlig which has tEen used to expand the weekly soaal gatherings. Some of it has also bn used to explore the of tsknng over the (Jd Gress Mi59on hwse. Volunteers The contribution of volunteeis (inclijding trustees, members arml indivtsluals from the Lffiimunity} has Ln of imrnense benefit to the charity. ACHIEVEMENT AND PERFORMANCE Charitsble artivitie5 During the year, the charity-. continued with its usual activities of recording and preserving the of the Bac area in Lewis induding winter lectur and the online shop,. ran a small reprint of Vatisker Diaries; regularised and expanded the weekty gathering for people in the BaL communty and it is now often attended by approximately 10 elder people, hdping wth S31 inclusion and loneliness,. has been exploring the possibility of taking over the Gress Mission house; - was succethl in appoints.ng a full time Development Officer from Crown Estate Funding,. - employed a summer student who cdlected lool Wy and songs,. - attended a Hertsge FuM seminar in Uist. FINANCIAL REVIEW Flnancial position During the year the tharty's incoming resources exceeded sourceS expended resulting in net income of £9,323 for the period (2024 - net inc(Mne of £54,402). This represents a decwse of £2,298 in unrestricted fiJThJs and an increase of £11,621 in rethcted funds. Aq a re5uIL unrestricted funds has de£a$&j to £15,941 12024 £18,239) and restricted funds has irKreased to £123,209 {2024- £111,588). Total fijnds of £139,150 were hdd at year-end {2024- £129,827). The general fund indude5 furKJs of £12,067 rdating to tsngible fixed assets whith are utilised to fund fv future depreaatt.on of the fixed aets. After maknng allowan for the funds, unre5triLted free reeS of £3,874 were Ild at year*nd12024- £17,434}. Page I
COMANN EACHDFiAIDH SGIRE A. 8HAC SCIO REPORT OF THE TRUSTEES FOR THÈ YEAR ENDED 28 FÉBRIIARY 2025 FINANCIAL REVIEW ReseNes policy The general fund retyesents the unrEStrKted funds frcm p operdting resu. It also reFrents the free reserves of the charity. The trustees have examined the charitys requirements for reserves in Iht of trt main rsks to the tharrty and consider that three months operating expenditure. whrh equates to £8,OCK>. thould be hdd in Lnrestricted reserves. This ould allow the charty to continue to owate in the event of an intertijption in its income StreS. The unrestricted free resetves held at 28 February 2025 falls short of this target a1 the trustees airn to tlId resetves to this level through planned operatry surpluses over the next lew years. Funds are also raised for wific projects as reqLtired. FufuRE PLANS Plans for the new building are currenuy shelved as the charity has been given the optKkrtunity to tske p}$90n of the Gf&£S Mlsslon Hi)u£e. Plans are ongoing 3n¢ the chanty are looknng at renovat1ng and McernI51n9 this buildir¥J. GNen thai the new bullolng on Ihe old schotl sie is not currenuy going ahead, plans for purchaslng the land have also ken paused vknilst the charity fctuses ths new 0pw)rtuny. srRucfuRE, GOVERNANCE AND MANAGEMENT Governing di>ment Com3nn Eaihdratdh Sgire A, Bhac is a Scottish Charitsble Incorporated Organisation ISCtO) which Wme a registered tharity on 8 Febrry 2019. Its are governed by its consitution it is reguL4ted by the Officé of the Scottish Chèrity RegatOr (OSCRI. Remiitment and appointment of new trustees The management Of the charity is the resp)nsibility of the lrd of trustees who are ar4)ointed or re-appointed under the terms of the constiLutDn at the Annual Gener Meeb'n9, Oryanlsarional srructure The bu¢*rd ol [rUste5 mdnage5 the affair5 01 the tharlty throLyJh re9Ltlar meetyrvjs. The trustee5 are heavity Invo1 in the day to day operations of the charity. The charity empbys a D)Pment Officer wfK) assts In the lrnpkmentatbn Df dec51($ from the board of trustees. Inductiorn and training of nèw trustaés The charity undertakes training for trustees to ensure awareness and understanding of:_ - the respongbilitie5 of trustees; - the orga)isalional structure of the charity; - the finantsa posib.on of the charity,. and - the future plans and objectives of the charity. Risk rnanagernent The trustees have a duty to Klentify and review the risks to whith the (hartty is exposed and to erwre approwiate conrrols are in tla to provvje reasonalle assuran against fraud and error. The tru5tee5 have consdered the major risks to whlch the charlty Is expcGed, Irts parttular Ihose relaung to the operats.ons nd finantts of the thrity, and are Satiled that Mearts are in place to m'tvJate exF(6ure to th115e risks. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity Trumber SC(>19033 Pèje 2
NNE DRAIDH EP RT R ENDE EE RY2 Independent Examiner Chartered Accountants 63 Kenneth Street Stornoway Isle of Lewis Western Isles HS12DS Banke Virgin Money 23 South Beach Street Stornoway Isle of Lewis HSI 2BQ Approved by order of the board of trustees on 29 july 2025 and signed on its behalf by.. Paoe 3
PE DENT EXAMINER'S REPORT TO THE TRU MANN EACtIDILAIDM SGIRE A. BMAC SCIO EE I report on the accounts ft)r the year ended 28 February 2025 set (xjt on pa9es five to fourteen. RespÈrtivÈ rÈsponslbllltles of trustees and examinér The charity's trustees are respon9ble for the preparatK)n of the atcounts in accordan with the terms of the Charities and Trustee InVestMt Iscotlandl Act 2005 ènd the (Jarities Accounts Iscodand) Regulation5 2006 las amended). The charity's trustees consider that the audil re]uirement of Regulalior 10111(al to Ic) of the Accounts Regulations doe5 not apply. It is my restDnsibility to examine the accounts as requir&1 under Settion 44(1)(c) of the Act a1 to state wh*her rticular matters have come to rny attention. Basis of the independent examiner's report Ny examinatlon was c3rried out In accordance wlth RegulatlCK) li of the ChaNtse5 Accounts (Scotland) Reguk3tsons 20[. n examlnatkjn Include5 a review of the accounting records kept by the charty and a compaS(M of the acnts esented with those record5. It a150 includes consideration of any unusujl ern5 Dr disclosures in Ihe accounts, atxl seeking explanations from you a5 tru5tee5 concernin9 any such matters. The procedures undertaken do not provide all the evidence that would be required in audit, and cwSeqntlY I do not expre55 an audrt opinion on the g4ven ty the accounts. Indéyndent examlner's ststement In connection wth my examination, matter has come to my atttIOn '. {1) which gives Me rea50nabk cause lo believe that, in any mateial res, the requirements to keep a¢mJnting records in accordance wrth Section 4411)(81 of the 2005 Act and RegulatDn 4 of the 2(X)6 £counts Regulations,. and to prepare accounts whh accon1 wf(h the accountlng records and to comply ReguL4tlon 8 of the 2006 £counts Regulatlons have not teep met,. or 121 to vthich, in my c>pinK)n, attention should be drawn in trder to enable a troper understanding of the accounts to be reached. CIB Seivices Chartered Accountants 63 Kcnneth Street Stornoway Isle of Lews Western Isles HSI 2DS 025 Page 4
QQMANN_EAQHDRAI_DH S IRE A, BHAC SCIO ATEMENT OF FINANCIAL AcfivITIES FOR THE YEAR ENDED 28 FEBRUARY 2025 28.2.25 Total nds 29.2.24 Total funds Unresthtted Restritted fund fvThJ Notes INCOME AND ENDOWMENTS FROM Donations and legacies loo 1100 5,988 Charitable artivities Historical society 1,598 38,973 40,571 68,289 Total 3,698 38,973 41671 74,277 EXPENDrnJRE ON Charitable artivities Historical society 5,996 27,352 33,348 19,875 INCOMEI(EXPENDrruRE) (2,298) 11,621 9,323 54,402 RECONCIUATION OF FUNDS Total funds brought forward 18,239 111,588 129,827 75,425 TOTAL FUNDS CARRIED FORWARD 15,941 123,209 139,150 129,827 The notes fomi part of these financial ststements Page 5
COMANN EACHDRAIDH SGIRE A, BHAC SCIO BALANCE SHE 28 FEBRUARY 2025 28.Z.25 Total funds 29.2.24 Total runds Unrestrirted RtstrKted fund fund FIXED ASSEtS T3ngible assets li 11067 98.828 110,895 98,106 CURRENT ASSErs 12 13 100 100 Debtors Cash at bank 381 31,281 5,385 24,381 29,766 29,8fj6 32,262 CReDrroRS Amounts fallirvj due within one year 14 (1,611) (1,611) {541) NEf CURRENf ASSErs 374 24,381 28,255 31,721 TOTAL ASSEfs LESS CURREiif LIABILMES 15,941 123,209 139,150 129,827 NEf ASSErs 15,941 123,209 139,150 129,827 FUNDS Un11Cted funds Re5trthd funds 15 15,941 123,209 18,239 111,588 TOTAL FUNDS 139,150 129,827 The financial tstents were approved by the PA)8 of Tnstees and autriSed fcf issuè on 29 Juty 2025 and were sioned on its behalf by- The not& f¢ym part l these financial strtts Page 6
COMANN EACHDRAIDH SGIRE A. BHAC SCIO NOTES TO THE FINANCIAL STATEMEMts FOR THE YEAR ENDED FEBR ARY 2025 srATUTORY INFORMATION Connn EachdraOh Sgire A, Bhac Scto is a Scottish Charitable Incryrated Organition (SCtOI regISterj in Scodand. The charity's regthr8J number and principal addre55 can be in the Rem of the Twstees. ACCOUNTING POUCIES Ba515 of preparing the finala1 statements The financial ststsments of the ¢harty, whtch is a public benefit entity under FRS 102, have trEen prered in accordan with the Charities SORP (FPS 102) 'Account'ng and Rep)rting by Charities: Ststement of R£rommended practi applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard atiplicable in the UK and Republic of Ireland (FRS 1021 {effecbve l January 2019),, Financol Reporting Stsndard 102 The Financial RerM)rting Standard applicab in the UK and RepuNic of Ireland. and the Charibes and Trustee Investsnent Iscodandl Act 2005. The financh31 statements have tEen prepared under the historical cost convention. The financial statements are preparwj in sterfing which is the funtttonal (Mrrency of the charity and anu)unLs are rounded to the nearest É. Going cOnM The ath'vities of the tharity have been aff&ted by the impart of the COVID-19 pandemic and the trustees have assessed the charity's akn.lity to conb.nue as a going wnwn. The management team have prepared projections which reffett the finandal impatt of the cori>navirus crisis on the charity. The trustees have rewewed the proiectons and, based on this review, have a reasonable expectats'on that the charity has adequate resr to continue in oFeration for a periol of at least 12 months from the approval of the finanaal statements. The Charity therefore continues to adopt the goiThJ concem basts in aring 5 finarrial Statents. Financial reporting Standard 102- reduced disclosure exemptions The charity has tsken advantage of the following disckjsure exemption in preparing these financial ststements, as permitted by FRS 102 The Financial ReFth"ng Standard applicable in the UK and Republic of Ireland,: the requlrements of SeLtion 7 Statement of Cash Fk)ws. Critical accounting Judgements and key Sources of estimation uncertalnty In the application of the charity's accounting policies, the trustees are required to make jutyMts, estimates and a55umptiMs that affect the amcmjnts reported for assets, liabilitie5, income and expenditure. The estimates and assooated assumptions are based on historical exriere and other fartors that a conskdered to be relevanL Actual r££ults may differ from these estimates. The e5knmates and assumpt are reviewed on an ongoing basis. Revisons to accountsThJ tstimates are rewgnised in the pericxl in which the estimate is revised and in ftJtU periods should fc affett future (1$. The estimatts and assumptions cary a higher degree of risk of caugng a material adju5tsment to the carrying amount of assets and liabilities are as follows.. Useful etonoml¢ Ilves of tangible flxed assets The annual depreaats.on charge for tsngibk fixed assets is serwtive to changes in the esttmatsd useful economic lives and residual values of the assets. They are amended when necessary to reflect current estirnate5, Ajttjre investrllent, economic utilisation and the physical conditiw of the assets. See note 11 for details of the values of tsThJible fixed assets. Income All income is recognised in the 5tatanent of Finanaal Activities On the tharity has eneMent to the Income. there is sufficient certainty of receipt and so it is txobable that the inccme will be received, and the amount of irKome receivable can be measured reliably. Page 7 continued...
COMANN EACHDRAIDH SGIRE A. BHA P4OTES TO THE FINANCIAL ATEmENTS- continued FOR THE YEAR ENDED 28 FEBRUARY 2025 ACCOUNTING POLICIES- (ontinued Ineome Grants generated to support the objects of the charity and without further specified wrpose are tsken to the Statement of Financial Acbvities In that peri{. Grants received which are related to capitsl extEnditure or are for a speufied purpose are transferred to Restricted Funds and are uty'lised to fund the fubjre depreciation of the related cBpital expenditure or fund the costs relaty'ng to the specified purpose. Income from government and other grants are recognised at fair value when the charity has entitlernent after any performance conditrons have been met, it is pri)bable that the income will be received and the arnount can be Measu r1b. If entstlement is not met tt*n tfrw amounts are defer. Expenditure abilits'e5 are recognised as expenditrjre as soon as there is a legal or constructive obligation committing the (harty to that expenditure, is probable that a transfer of ecorrf)mic benefits will be required in setdement and the amount of the Ol98bn can be measured reliably. Expenditure is accounted for on an accruab basis and has been ckssified under headings that aggregate all cost rekitsd to the category. Where costs cannot be direcdy attributed to particular headings they have been alkxated to activities on a basi% consistent wth the use of res(xJrce5. Charitable actlvltles Charitable expenditure cornprises those costs incurred by the charity in the delivery of its obj.ects and activf(ies. It indude5 both costs that can be allocated direcdy to such activities ai)d those costs of an indirect nature netessary to support them. Governan costs Governance costs include those costs assooated %vith meeting the con5tibJtional and statutory rUlments of the charity and include acccmjntanq fees and o)sts linkeij to the strategic rnanagement of the charity. Allocatlon and apportionment of corts AII costs are allocated btheen the expenditu catsgorEs of the Ststement of Financial Activitr"es on a bass designed to reflect the use of the resource. Costs rdating to a particular aLtvty a allocated direct, others are apwb.oned on an appropriate basis e.g. estimated us)Je. Tangible fixed assets Depreciation is provided at the following annual ratss in order to write off each asset over ts estimated useful li Buikjings Equipment and rrttings 2%onco 200/0 on cost 20Vo on cost Tangible fixed assets are stated at cost less accumulated depreciation. The costs of minor addLS or trK)se costing below £100 are not caprtalised. Stocks are valued at the lower of cost and net realisabie value, after maknng due allowan for obsolete and 0 moving items. Taxatlon The charity is exempt from tax on its Charitsble aCtive$. Fund accounting Uniesrricted funds can k used in accordan with the tharltable objectives at the discretion of the trustees. Restricted funds can (x)ly be used for parbcular restricted pur5 within the objects of the tharity. Restrictions arise when specified by the donor or when funds are raised for particular restrirted purposes. Further explanation of the natLtre aThJ of ead) fund is inclUdj in tr notes to the firtanoal statements. Page 8 continued...
COMANN EACHDRAIDH SGI NOTES TO THE FINANCIAL SfATEMETrifs- continued FOR THE YEAR ENDED 28 FEBRUARY 2025 ACCOUNTING POLICIES- continued Pension costs and other post.retirement benefts The charity operate5 a defined contrilution penyon $Che. Contributions payabk to the charity's pension scheme are charyed to Statement of Financial Activib"es In the period to whid) they relate. Debtors and creditors receivable I payable within one year Debtors and creditors wrth no stated interest rate and re1vable or payable wthin one year are recorded at transaction Ce. Any k)5ses arising from Impairnient are recognised in exFenditure. DONATIONS AND LEGACIES 28.2.25 29.2.24 Donaknons 2,100 5,988 INCOME FROM CHARABLE AcrivtTIES 28.2.25 29.2.24 Actiwty Historical soriety Historical society Historical swety Historical so(iety Historical society Book and magazine sales Rental income Grants Employment Ajlowan Other income 1,033 4,411 50 63,819 38,346 1.188 40,571 68,289 Grnnts received, incle in the atx)ve, a as follow5.' 28.2.25 29.2.24 Stomoway Tnjst Community Fund Comhairfe nan Eilean Siar Comhairfe nan Eilean Siar- Crown Estate Funding Outer Hebride5 Community-Led L(Kal Devehjpmert Westsrn Isles Develonent Trust Bord na Gaidhlig 6,323 2,150 28,273 2,050 21,000 39,769 1.000 ¥600 3&346 63,819 CHARITABLE ACvrriEs COSTS Direct Costs Is note 61 SkJPP(rt costs {see note ?) Trtals Histor1 wiety 32,513 83S 33,348 Page 9 continued...
OEIANN EACHDRAIDH_SfjIR.A' BHAC.¥!O NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THÉ YEAR ENDED 28 FEBRUARY 2025 DIREcr cosrs OF CHARITABLE ACllVITIES 28.2.25 29.2.24 Staff costs Insuran ght and heat Telephone and intemet Postage and stath)nery Interim development offKw costs Publications Repairs and maintenan Venue hire OffKe and administration Recruitment expens Equipnent Preservation and archive expenses Travel expenses Legal and [esSOnal fee5 Memberships and subscripb'ons Donations gjndry expenses Depreciation 20,555 405 827 8.447 383 387 61 3,281 643 115 240 I,iio 78 81 1,426 270 2.776 237 k95 1,250 233 2.208 75 loo 158 304 3,026 31513 19,295 SUPPORT cosrs Governance Historical soaety 835 Supwjrt costs, induded in the above, are as follows: 28.2.25 HistorDI society 29.2.24 Totsl activities AccoLJntsncy fees Payroll fees 564 271 540 835 TRUSTEES. REMUNERATION AND BENEFITS There were no trusteeg remuneration or other benefits for the year ended 28 Febwary 2025 nor for the year ended 29 February 2024. Trustees. expenses There were trjsteeg expen paid for the yvdr ended 28 February 2025 n( for the year ended 29 February 2024. Page 10 continued...
COMANN EACHDRAIDH SGIRE A. BHAC sa_g NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 28 FEBRUARY 2025 srAFF cosrs 28.2.25 29.2.24 Wages and salar5 Soa'al security costs other n$1() costs 19,338 977 240 8,236 211 20,555 8,447 The average monthly numiEr of ernployees during the year was as follows.. 28.2.2S 29.2.24 Historical s(Miety No employees received emoluments in exces5 of £60.(K)O. io. COMPARATIVES FOR THE STATEMEtir OF FINANCIAL ACtIVTtIES Unrestrictsd Resthrted fund fund Totsl Jnds INCOME AND ENDOWMEfits FROM Donations ar legacies 5,988 5,988 Charitable activities Historical soaety 4,820 63,469 68,289 T¢)tsl 10,808 63,469 74,277 EXPENDtruRE ON Charitsble activities Historical society 6,989 12,886 19,875 NET INCOME 3,819 50,583 ,402 RECONCILIATION OF FUNDS Totsl funds brought forward 14,420 61,005 75,425 TOTAL FUNDS CARIUED FORWARD 18,239 111,588 129,827 Page 11 continued...
COMANN EACHDRAIDH SGIRE A. BHAC SCIO 140TES TO THE FINANCIAL STATEMENTS- contin FOR THE YEAR ENDED AAY 2025 ii. TANGIBLE FIXED ASSETS Fixtures ar fittings Buildings Equipment Totals At l March 2024 Additions 98,206 11808 4A42 1,235 1,620 1,772 104,268 15A15 At 28 February 2025 111,014 5,677 3,392 120,083 DEPRECIATION At l March 2024 Charye for year 1,847 815 272 6,162 3,026 2,066 At 28 Febnry 2025 2,535 1,087 9,188 BOOK VALUE At 28 February 2025 iOS,448 3,142 305 110,895 At 29 February 2024 94,706 2,595 98,106 12. oCKs 28.125 29.2.24 loo 6CKJ 13. DEwfoRS: AMOUPIts FALLING DUE WITHIN ONE YEAR 28.2.25 29.2.24 Other det)tors 381 14. CREDITORS: Amourirs FALLING DUE WTfHJN ONE YEAR 28.2.25 29.2.24 Trade creditors Taxation and social security Otlier creditors 185 447 979 541 1,611 15. MOVEMENT IN FUNDS Net movement in funds At 1.3.24 28.2.25 Unrestrirted funds General fund 18,239 (1298) 15,941 Restrrrted funds R&trKted nd 111,588 11,621 123,209 TOTAL FUNDS 129,827 9,323 139,150 Page 12 continued...
COMANN EACHDRAIDH SGIRE A. BHAC SCIO r4oTES TO THE FINANCIAL ATEMENTS- continued FOR THE YEAR ENDED FEBRUARY 2025 15. MOVEMEtIT IN FUNDS- continued Net movement in funds, induded in the atrh)ve are as follows: Incorning resources Resour Movement expended in funds Unre5trirted funds General fund 3,698 {5,996} 11298) Restricted funds Restricted fund 38,973 (27,352) 11,621 TOTAL FUNDS 41671 (33,348) 9,323 Comparatives for movement in funds Net movement in funds At 29.2.24 At 1.3.23 Unrestricted funds General fund 14,420 3,819 18,239 Restricted funds Restricted fund 61,005 50,583 111,588 TOTAL FUNDS 75,425 54,402 129,827 Comparabve net movement in funds, included in the alJ)ve are as follows.. IncomiNJ Resour Movement expeThJed in funds Unrestricted funds General fund 10,808 (6,989) 3,819 Restricted funds Restrictsd fuad 63,469 {12,886} 50,583 TOTAL FUNDS 74,277 (19.8751 54,402 FUNDS Genernl fund The general fund represents unrestrict&l funds which the trustees are free to use in accordan with the charitable objects. Restricted fund This represents grants reVed from public funding agencies and trusts for a specified purpose or in respect of capital expenditure. The funds are Utiled to fund costs lating to the Spear purpose or tt> fund the future deprrfiats.on of the Gipitsl expenditure. Page 13 continued...
£LMAMN EACHDRAIDH SGIRE A, BHAC SCIO NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YÉAR ENDED 28 FEBRUARY 20 16. RELATED PARfi DISCLOSURES There were no rdated party transactins for the year erKkd 28 February 2025. Page 14
MANN EA HDRAIDH SGIRE A, BHAC SCIO DEfAILED sfATEMENT OF FINANCIAL ACTIVITIES FOR TtrIE YEAR ENDED 28 FEBRUARY 2025 28.2.25 Totsl funds 29.2.24 Total funds Unrestricted funds RestrKted funds INCOME AND ENDOWMEi¥rs Donation5 and legacies Donats'ons iioo loo 5,988 Charitable activitles P4)ok and magazine sales Rental income Grants Employment Allowance Other income 1,033 033 4,411 50 63,819 350 211 37,996 977 1,598 38,973 40,571 68,289 Totsl incoming resources 3,698 38,973 41671 74,277 EXPENDtTURE Charitsble activities Wages S(Kial security Pensions Insuran Light ènd heat Tdephone and intemet Postsge and ststionery Interim development offttr costs Publications Repairs and maintenance Venue hire Office and administration Recruitsnent expenses Equiwient PreseNation and archive expenses Travel expenses Legal and professional fee5 Memberships and subscriptions Donab"ons Sundry expel Depn of buifdings Depn of equipment Depn of fixtures and fittings 821 18,517 977 240 19,338 977 240 405 827 8,236 211 405 827 66 61 383 387 61 3,281 643 115 240 I,iio 78 81 IN26 270 3,281 643 115 240 954 78 2,776 237 195 1,250 156 81 1,426 233 270 2,208 75 100 158 1,964 583 235 25 25 304 102 304 1066 1,964 250 22 272 5,161 27,352 32.513 19,295 Support costs Govemance costs Accountancy fees Carried fOard 564 564 $64 564 540 540 This page dces not form part of the ststutory finanaal statements Page 15
COMANN EACHDRAIDH SGIRE A. BHAC SCIO DETAILED STATEMENT OF FINANCIAL AcrivrtIES FOR THE YEAR ENDED 28 FEBRUARY 2025 28.2.25 Total funds 29.2.24 Totsl funds UnrestrKted Restricted fijnds funds Governance costs Brought forward Payroll fe 564 271 540 271 835 835 580 Total resources eyndaj 5,996 27,352 33,348 19,875 Net income (1298) 11,621 9,323 54,402 This page does not fom part of the statutory finanoal statements Page 16