Scottish Charity Number: SC049334
TORMAN
TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 NOVEMBER 2025
TORMAN
Trustees’ Annual Report and Accounts
For the year ended 30 November 2025
Contents
Trustees’ Annual Report 2 Receipts and Payments Account 3 Statement of Balances 4 Independent Examiner’s Report 5
1
TORMAN Trustees’ Annual Report For the year ended 30 November 2025
Scottish Charity Number: SC049334
Current trustees
S M Macmillan ~ Chair M Graham I Mackay
E Macleod N J Macarthur - Treasurer
Contact address
Lochside, Breasclete, Isle of Lewis, HS2 9ED
Recruitment and appointment of trustees
All of the group’s trustees are appointed or reappointed by the members at our annual general meeting in accordance with our constitution. The Annual General Meeting is usually held in December each year.
Governing document
The charity is constituted as an unincorporated association. The purposes and administration of the charity are set out in our constitution.
Charitable purposes
Our purpose, as recorded in our constitution, is to advance the musical and drama tuition and education of the local people, by providing tuition, workshops and musical performance opportunities.
Activities and achievements
This year Torman introduced chanter lessons in addition to ongoing guitar, keyboard and accordion lessons. Torman continues with ceilidhs in Breasclete and Carloway, and this gives pupils the opportunity to perform in public. Grants were received from the Crown Estate and Western Isles Development Trust, which has allowed Torman to provide all of the above activities free of charge.
Trustee remuneration and expenses
The trustees did not receive any remuneration or expenses during the year.
Approved by the trustees and signed on their behalf:
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erG ALES
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N J Macarthur - Trustee
Date: (213.126.
2
TORMAN Receipts and Payments Account For the year ended 30 November 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|Year|Year|
|Ended|Ended|
|30.11.25|30.11.24|
|Receipts|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|
|£|£|£|
|Donations|3|-|3|950|
|Grants:|
|Urras|nan|Tursachan|-|190|190|-|
|Crown|Estate|-|10,118|10,118|6,000|
|Western|Isles|Development|Trust|-|200|200|1,260|
|Feisean|nan|Gaidheal|-|-|-|70|
|3|10,508|10,511|8,280|
|Payments|
|Performer|Fees|-|-|-|1,110|
|Fundraising|Expenses|-|-|-|83|
|Tuition|Fees|-|4,880|4,880|1,702|
|Equipment|-|889|889|3,405|
|Venue|Hire|-|36|36|48|
|Travel|-|520|520|-|
|Share|of Grant|funding|-|1,370|1,370|-|
|Donations|-|-|-|40|
|Computer equipment|-|-|-|55|
|General|expenses|-|220|220|60|
|-|7,915|7,915|6,504|
|Surplus|/|(Deficit)|for the year|3|2,593|2,596|1,776|
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3
TORMAN
Statement of Balances
For the year ended 30 November 2025
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30.11.25 30.11.24
£ £
Bank and cash in hand
Opening balances 8,798 7,022
Surplus (deficit) for year 2,596 1,776
Bank balance as at 30.11.25 11,394 8,798
Funds
Unrestricted 3,730 3,727
Restricted 7,664 5,071
11,394 8,798
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Approved by the Trustees and signed on their behalf:
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N J Macarthur - Trustee
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Date: ABLE IBC oe
4
Independent Examiner’s Report to the Trustees of Torman
I report on the accounts of the charity for the year ended 30 November 2025 which are set out on pages 3 to 4.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity's trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the 2005 Act and to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention:-
- which gives me reasonable cause to believe that in any material respect the requirements:e to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: Alexander Gomez
Relevant Professional qualification/professional body: Chartered Public Finance Accountant/CIPFA
Address: 6 Airidhean Ur Marybank Isle of Lewis HS2 OBT
pate: 18/8/24,
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