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 s￿1¢
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 pr￿tI
applioble to charities p￿paring 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 advan￿ment 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 S￿Iety within the
district-
the advancement of arts, heri￿e, culture by rnaintsining knOW￿ge 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 offI￿r 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 pre*rvation equipn*nt, 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 b*n 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 L￿n 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 S￿31 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 F￿uM 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 a￿ets. After maknng allowan￿ for the* funds, unre5triLted free re￿eS of £3,874 were I￿ld 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 reFre*nts the free reserves of the
charity. The trustees have examined the charitys requirements for reserves in I￿ht 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 Stre￿S. The unrestricted free
resetves held at 28 February 2025 falls short of this target a￿1 the trustees airn to t￿lId 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}￿$90n of the
Gf&£S Mlsslon Hi)u£e. Plans are ongoing 3n¢ the chanty are looknng at renovat1ng and Mc￿ernI51n9 this buildir¥J. GNen
thai the new bullolng on Ihe old schotl sie is not currenuy going ahead, plans for purchaslng the land have also ken
paused vknilst the charity fctuses ths new 0pw)rtun￿y.
srRucfuRE, GOVERNANCE AND MANAGEMENT
Governing di>￿ment
Com3nn Eaihdratdh Sgire A, Bhac is a Scottish Charitsble Incorporated Organisation ISCtO) which Wme a registered
tharity on 8 Febr￿ry 2019. Its are governed by its consitution ￿ it is reguL4ted by the Officé of the Scottish
Chèrity Reg￿atOr (OSCRI.
Remiitment and appointment of new trustees
The management Of the charity is the resp)nsibility of the l￿rd of trustees who are ar4)ointed or re-appointed under the
terms of the constiLutDn at the Annual Gener￿ Meeb'n9,
Oryanlsarional srructure
The bu¢*rd ol [rUst￿e5 mdnage5 the affair5 01 the tharlty throLyJh re9Ltlar meetyrvjs. The trustee5 are heavity Invo￿￿1 in
the day to day operations of the charity. The charity empbys a D￿)Pment Officer wfK) as￿sts In the lrnpkmentatbn Df
dec￿51(￿$ 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 Sati￿led that Mea￿rts 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 InVestM￿t 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 a￿1 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 compa￿S(M of the ac￿nts
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 cwSeq￿ntlY 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 att￿tIOn '.
{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 wh￿h 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
3*74
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
Un￿*11Cted funds
Re5trthd funds
15
15,941
123,209
18,239
111,588
TOTAL FUNDS
139,150
129,827
The financial tste￿￿nts were approved by the PA)8￿ of Tnstees and aut￿riSed fcf issuè on 29 Juty 2025 and were
sioned on its behalf by-
The not& f¢ym part l￿ these financial strt￿￿ts
Page 6

COMANN EACHDRAIDH SGIRE A. BHAC SCIO
NOTES TO THE FINANCIAL STATEMEMts
FOR THE YEAR ENDED
FEBR
ARY 2025
srATUTORY INFORMATION
Con￿nn EachdraOh Sgire A, Bhac Scto is a Scottish Charitable Incryrated Organi￿tion (SCtOI regISter￿j in
Scodand. The charity's regthr8J number and principal addre55 can be in the Rem of the Twstees.
ACCOUNTING POUCIES
Ba515 of preparing the fina￿la1 statements
The financial ststsments of the ¢harty, whtch is a public benefit entity under FRS 102, have trEen pre￿red 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 cOn￿M
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 res￿r￿ 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 Stat￿ents.
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 jutyM￿ts, estimates
and a55umptiMs that affect the amcmjnts reported for assets, liabilitie5, income and expenditure.
The estimates and assooated assumptions are based on historical ex￿rier￿e 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 en￿￿eMent 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￿ r￿￿1b￿. 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 O￿l98b￿n 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 r￿Ul￿ments 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 add￿L￿S 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 aCtiv￿e$.
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 pur￿￿￿5 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 inclUd￿j 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 $Ch￿￿e. 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 re￿1vable 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 CHAR￿ABLE 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, incl￿e￿ 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 Develo￿nent Trust
Bord na Gaidhlig
6,323
2,150
28,273
2,050
21,000
39,769
1.000
¥600
3&346
63,819
CHARITABLE AC￿vrriEs COSTS
Direct
Costs Is
note 61
SkJPP(rt
costs {see
note ?)
Trtals
Histor￿1 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 expen*s
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 salar￿5
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- conti￿n
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 Febn￿ry 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 re￿Ved from public funding agencies and trusts for a specified purpose or in respect of
capital expenditure. The funds are Util￿ed 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 fO￿ard
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