REGISTERED CHARITY 14UMBER: SC0516S5 R¢pgrt •f theTr4sthesAnd FINxllcl*l SiileNKDts f•r the Yur E#dtd 31 Mar¢h 2K6 URRAS CHARRABOIST: GARIIABOSf TRUST M•nh Juthj L 26 Lewis Siieet Id¢ of Lcwis HSI 2JF
URRAS GHAKRABoisf: GARRABosfTRU C•otrmlS orthe Fl••otl•lSlat¢tyo¢1 f•r ib¢Y¢ar Euded 31 Mr¢h 2026 Rep•rtoftbeTrusttei Indept#Otnt EMmlAeei REPOTI Slttmont •ifiTh•KiJl No¢tS l• tbt FlnDtl•l Stimnts DÈtlltd St•ttmMi •f Fknsnciil Atlmltts
URRAS GHARRABOIST: CARRABosf TRUST Report of tht Trusttts ror the I'e•r Ended 31 Mrch 2026 The Trnstees pre5erht iheir rcp)rt with the financial Statements of the charity for ihe period l April 2025 to 31 March 2026. The Trustees have adopted Ihe provisions of Accourtling athl Reporning by Chariiies.. Siaiement of Recommended Practice applicable 10 chariiies preparing their accounts in accordance with ihe Financial RcpK)ning Standard appli¢abl¢ in the UK and Republi¢ of Ir¢land {FRS 1021 leff¢ciive l January ?019). OBJEcfivES AND ACTIVITIES Objective5 and aims The organisaiions purposes are: Ihe advan¢em¢ni of educaiion. the advancemeni of cilbzen5hip and community regeneration, the advancemtht of ¥ts. herikge. culiwe or 5cierte. induth.ns the hb)riCAl and cultural heriiage of ihe fornier Garrabtsst Mill and other indu51rial heritage siies and premises and past ¢rofting, fishing and other Iradilion81 occtspaiions, along wilh any related and associated sile& buildings or cornmon areas of imwjnance io ihe cornmunity. The advancement of environmenial proieciion or improvement of the alxve. ACHIEVEMENTS AND PERFORMANCE Charitable sctivities Purchase of the Mill buildin¥s and si was COMped In lanuary ?023. After obtaining sufficient funding, repair and preservaiion works io Ihe btsildirtgs siarted soon afierwards. This work. together wilh ihe fomaiion of safe a¢cess and lh¢ bll51allalion of inforrnative and interpretativ¢ boards. signage ¢1¢ is ill pro¢e¢ding ai year-end. The aim is lo have a ¢ompl¢i¢ resioraiion of the Mhll and its Outbuildin ensuring li H'ill bc both an irnpodanl part ofour indusirial and croftin8 heritage as well as a valLKd visitor attraction. This sia¥t ofihe project is nearin8 completion. It 15 hoped Ihai the Mill will have a "soft opening" for local visltors before the end of SummeT 2026. The aim is io have th¢ Mill fully open for VL51tor5, locals and iourisis alike. by Easier 2027. FUTURE PLANS The Truslee5 are in the pr(5 of scruring ownership of ¢mft $3 Garrabosi (Ihe croft sumundin8 Ihe Mill feu). After sccuring ownetship of the crofi. and upon completion of the reslordiion proces& and subjeci to relevant funding being secured, the plan is to establish a heriiage cenire on sile and to operne ihe crofi alongside a5 a m(MJel WOTking croft. Such a cenire ivill aim io deliver an auihenlic and COMprdN51Vt PIClurt of1 ¢roflin¥ and indusirial hisiory and developrneni of the village of GarraiK)s¢ not dissimilar io mosi oiher uofting village& The Mill will form a major part Of Ihe whole visiior experience and the vithl, existential Tole il played in ihe evcr)'day life of the residents of ihe whole of Point and of some of ihe SUrroding areas 11 be clearly deMotral. STRUCTURE. GOVERNANCE AND MANACEMEKr Governing document Urras GharrabOI is a Sc(Mli5h Chariiabl¢ Iorrdied Organisation (SCIO). The charity is n}InIstered with the tern sffl out in the Con5litution of Unas Gharrnix)i SCIO. REFERENCE AND ADMINISTRATIVE DETAILS RÈKI.$tered C.ompny number CS004972 Iscoiland) Registered Charity Aurnber SC050655 Registered offite Old School Knock Point Eilean Siar HS2 OBIV e I
LIRRAS CIIARRABOIST: GARRABOSTTRUST for tke Yur E•ded JI Mr¢b 2026 Trusts CR GrAb4m-CbaiT C A Srnsth- secre1 ind Tte4swér DJ MIc5vi¢eEI C A Macdona]d MD Mtle4d M M¢leod A Matrikhie D Macswten Ind¢p¢ndeD¢ Kyaminer JohTh E BA PCA Judd Oordon Ltd ChaTt¢r¢d AccountaN6 26 Lewis Sti¢ siOWdY Islc of Lewis HSI 2JF Approved by ord¢r ofthe board ortre¢S 2026 aThl lis itst¢knifby.' C R Grnh3m. Ch1
lThdtytThdtnt ÉxmirLer's Reyrl fu Iht Trustees of URRAS GHARRAMOIST.. CARRABOSTTRUST I Tepmon th¢0nIS fLY ihc )wended 31 Mar<h 21ll6 wl onp•8¢s tle¥e Respectii'e rcsponsibilliles •f trusttts thd tJ•ml Thr chariW5 Iriisttts Dre respuSible fr the wcparall of th¢ •cuAmts accothn¢t with th¢ tenns ¢f thc Charities and Tnce Investment IScotlAndl Au 2)5 and the CtsriiT¢S AC£tt IS¢wland) Re8¥liDns amendtdl. Th¢ ¢h4rirfs toj5e5 consider (har ihe audrt qui1¢M¢M1 of ReRUiaI I1X1 to Icl of th2 ReKulaliM$ ¢Sxs Dot pply. It is rny re5ponybility ¢xaminc the accounts 35 requrtd ttndEr Secl¥oTr 44IIX¢) of Ehe Act and w $tate whether P4rticularrn•tters h•ve come to my 4ileiiliL. BAS15 of Iht lfvdepefrd¢tst ¢¥amlntWs pOrf My ¢xmilliJf•n was carried rn wnh R¢gvlDiioTr I l of th¢ Cljarinrs AccowLts (S¢otlndl RegU10th$ 2M6. A ex4minalion mclwjes * review Qfthe xcouniinE rtcords by ihE (rity ind • of tht 1¢¢0on15 ryesenred wilh Ihok rt¢ords. li DISO Lntluths ¢otssiderntlDn of any ullu5u41 iknS)s or distSosurts in the QC¢DUnlS. s¢¢king explmaiioffts fiom you a5 IWW51¢ts ¢t)nccrnin8 •ny Sh mlum. The pr£¢$ ¥ndertakeTr do no¢ provide all ihe evidcn¢e th•1 would bv wcquired m in audit. Thl¢ollseqIIY I dtyn cxjxcssatt •wkn'iopJniiMI SJlbThe vi¢w 8iv¢n by the #CO. In COThK¢tio with myexlminttiion. ho ¢rh¥S crffje EomyalO1ifyi: 111 whi¢h Ve$ merellstsMblee•Js¢ * tlive in any w. thE rryirEThn 10 kw aCCQUnEin8 records tn with Stctil M(IX) of th¢ 25 A¢i Ind Reglllalion 4 of lh¢ 2rK16 ACcots kr8ulatiQn5." itr pr¢pu¢ I¢yo15 which aecord with recoth cY R¢8ulwioft 8 ofihe 2(1)6 ArrouTris R¢ykiion5 have noi t¢¢n ffl¢i- or (21 10 whicty in my opiThion. anentkm shwld bE in 10 ¥Ie a of Iht ¥teowts to be rcached. J¢)hn E Moffi BA FCA Th¢ InOityt¢ of ChottcttdAttounian15 m EnWaThl and W•les Monn Judd Gordon Ltd Chartered A¢eouni8ms 26 Lewis Sts¢¢t Stornoway J31¢ ofL¢wJs HSI 2JF 2 JY 2026
VRRAS CHARRABoisf.. GARRA8(l TRUST Sts¢erne•t FinaNCil A¢iiwilits f•r Iht Ytr End 31 March 2•26 Jl.326 Tot•1 fvnds 31.325 Unr¢wicd RestrKted Ojnd Totul IT4CONle AYD ENDOWMLYTS PROM DoMiiwts•nd leycics 142.929 142,929 94 EXPENDJfvRE ON Cb•ritble ¢rfvlrf Chariubl¢ 8,140 4.916 Oth¢[ 1.058 36 T•tl 9.198 4.952 riET tNCOIME 133.731 133.731 89.491 RECONCILIATION OF FUNDS Toral hn05 bF(WJ8hi fold 72 451.028 4S1.100 361.609 TOTAL FUNDS CARRIED FORMARD 72 584.759 5B4.8JI The r¢$ ftm Orthe5C fiNlI1
URBA5 GHARRABoi&f: CARRABOST TRUST Biloct Shtt¢ 31 MT¢lk 2•26 31.J.26 Totsl fvnds 31.3.25 Toug1 d5 UnrEw1 ReAncicd fvthd FIXEDA555 Tangl¢ 452.057 452,057 441.024 CURRENI T AtT5 Debroys C#sh al bank 116J32 16.370 116,332 72 10.076 72 131702 132.774 10.076 14RT CURRETrfT ASSET5 72 132.702 132,714 TOTAL ASSETS LFSS CURRE LIABILI4 584.759 584.831 451.lQO NET AssfTS 72 584.831 451.ILX) FUNDS Vftreslricicd fvnds R¢gtyi¢trd fimds 72 451028 584.759 TOTAL FUNDS 451.100 The ¢h•rithle eomp•ny is eMiii¢d ro from AlI unthr S¢¢iion 477 gf th¢ Cothpatiies Ad 2th16 for ih¢ y¢ar ended 31 MAreh 2026. The rnEmbtT5 havt n(x quiT¢d ibe comp•Dyto obtallL 8n 4udrt of its fiwKial forih2 yCaT 31 M4Tch 2026 in 8¢¢ordance wirh Sc7 47fj ofthe CompIn$ A¢1 21yJ6. The Irna¢¢J 4¢krK>wledge 1kcirY¢SprAÈl1ts for (•) eTthirig Ib•i ihe chaRroble ¢ory•ny ceourfiry R¢ord5 ihat clY with Sttlions 386 4nd 317 of ihe Companies Aer 2006 and prcparin8 fLnancial SleMents which 8ive a inx awj ofthe Maie D(affairs ofihe ¢lthrtsbl¢ ¢ompBny as •i the wl of cach fmn¢i•l )Y4r and of its swplth% or drfii for ¢Kh financial y¢¥r in AccotdDn¢e wtth Iho req]reme% of Sedions J94 4ThJ 395 aThl thb¢TW comply with the wllirernenis LTrf lh¢ CotwAnies Aci 2006 relaLIA¥ to financiul SI8¢. so far•5 ¥plJ¢•ble the CnIle company. (b) Tbc financi31 swcm¢nTs wcre appToYed by th¢ Bogrd of Tntsts •nd autboriscd fw on 2 kly 2026 and weT¢ zned on its beh4lfby'. C R Gr4ham- lif conlimed..
VRRAS GHARRABOIST.. CARRA80gfTRVST B•lwe Sberf. e•ftli•ucd Jl M*rtb 1•26 C A Smith-&crelary and
URKIS GHARRABOIST: GARAA8OSTTRUST Noies ¢• ib¢ fiMocixl StttrnrThlS for Ik¢ YtAr EMded 31 Mlrcb 2026 ACCOVP4TING POLICIES 15 ofprep•rlDi IhtflBxAei•l Tr fmlncial of ¢h#ritabk cawy. whKh a public berrt enrity under FRS IL12. hive bee prepared in a¢¢ordan with ihc Chariries SORP IFRS 102)'Acc¢)UnLing trnd Reportin8 by Charilies.. Sw¢menL or Re¢ommtnd¢d Prn¢tice applbl¢ ¢hariii¢s ptq)Jnn8 Ilw at¢ouni$ in x¢ordance with Th¢ FinaThcial Rewnjn8 StAndLrd applic4We in th¢ UK R¢pUbl of Ir¢Id IFRS 1021 {effcdtvt l J•Thury 2019),. Finortciol R¢portin8 stsdard 102 Tht FinwKial RcportinÉ 5tnd•td •pplK•ble In the UK and R¢public of ITtl•n& •nd the Companies Aci 2006. Th¢ fiD3ncial 3talerncnts have b¢ ptepjred de[the hision¢al ¢oJ conv¢RIio]i. The pr¢seNation currency of thr I¢¢ots isP+yJnd The ¢¢oLs Irc T¢unded w th¢ The•Ttst £1 All in¢om¢ is tccoBnid ih the ofFinwKMI Art1¢$ once Ehe choriry h$ ¢ThiiikDKm io iht thds. it is Qtyowe ihe inconK will be teceiv•J be wlwbty. Exptmdil¥re Lilbilities ttcopised as txFwditw¢ as soon Ds thert * kgl ty ¢0[n1ve oblt8tiw commiiiin8 rhc thwrily ta thAt ex1ndITrg. Ir 15 pwb#bl¢ thot • of lrtnefbfS will be Te(p¢ir¢d ID seEtlemeni and the amounr of Ihe ¢bli8alion ¢n be mEa5UTcd r¢li•bly EXmlU fvToTh accruals basis Ind has t1$[ried d¢r b¢ath"n85 rh•t AB8re84 Tel¢ the ¢kgory. WIKre c05ts canMI b¢ diiedly alltLbuied to pArticul•r headings lkcy V¢ bt¢n All¢catrd to aciivi12tson * Il of Tcsoufccs. Tarflblt Ilxed Dep11 Li Proded Dt the t5 T10 eth Jsset iise51imalcd uscfisl life. Thttkniry is from t•x charitable X¢iiies. F¥Bd ¢¢ou#tin8 Unts¥iti¢id funds can b¢ wed ih rcotdatKe wilh thechrdabl¢4Jbjtcrives•lll dwwion of ihc trusr$. R¢ncd 6Jnd5 catt onty be uxd lor pnicukni pwws within tht obftos of the chuiiy. Reyrithions arise when spetified by the donor LY when Te rai5cd foT p1¥11¢d purpo FUrthtrexpIa170fy r*frb¢ Mlurc wp)se orch fu is IldEd ihe fm)1181¥1I¢ffien1 cuntiivrtd...
URRAS GHARRABOIST.. CARkn8OST TRVST F4D¢c5 th Ihe fJnan¢lalSttemtThll- ¢O•tINvd for the Yer E4dtO 31 Mh 2026 DONATIONS AND LEGICIES 31.J.26 31.325 Grants ok sales 141.469 94.318 125 142.929 GTnrs Rceiv¢d. inclwled in Iht I¥¢. •re •% foll. 31.3.26 31.3.25 Point and SaJw1Ck TNsr Highl]$ & l$iAnds Flen$t 97.650 43.819 55,OLX) 39.318 141.469 94.318 TRusfLrs' REMUNERAT10tr4 AND BU4gvrrs There were tfwic¢¥ rnulleTation or th Wits fry thc YEH JI Mweh 2026 Mr for Ibe year ended 31 Mar¢h 2025. Trusltts. exptnHs There weTe no InJsr¢dtxwffj¢spwd for iknty¢•rcnthd31 MMeh 2026 nor for rhr ya4rend¢d 31 MaTch 2025. COMPARATJI'ES FOR THE STATEMEpif OF FINANCIAL ACTJVITIW3 VnrcyrTr¢ied fwhl Rencted Tothl fund5 INCOME AND ENDOWMETrTfs FROM l)analiD5 I¢yci 94.443 94.413 XPENDITUREON Charit•ble Jctl%i¢ies CharitDbl¢ 4.916 4.916 h¢T 36 Totsl 4.952 N£TINCOM£ 89,491 69,491 RECOYCII.IATJON OF FUNDS Tthal fllnds Ixthy8hi fot•rd 72 J61.537 361.t119 TOTALFUNDS CARRIED FORWARD 4SI.028 451.100 coniirwrd...
URRAS GHARRABoisf: CARki8OSTTRUST T4)ItS ¢0 11¢ FlnadalSt¥tu#enlS. f•r tht Yt•r E•d¢d 31 2•26 TANGIBLE FIXED A&SETS lyovemen15 lo Fixthw¢s rm Toials co¥r Al l Awl 2025 Addiiions Disposals 63.998 359.711 116.377 17.315 441,024 116.377 105,3441 Al Jl M¢b 2026 63.998 17J15 452,057 rr BOOK VALVE Al J l mAh 2026 452 057 At JI 2025 63.¥)8 359711 17J15 DEwfoRS.. AMoufiTS FALLINC DUE wmii?4 ONE YEAR 31.3.26 31.3.25 VAT I 16,332 MOV£MENT I FU,YDS Ai 1.4ll5 ru Jl.326 UthrestYl¢led fundi G¢nerdl futwj R¢StrItt f¥ds Resiri¢ied 451.028 133.731 584,759 TOTAL FUNDS 133731 N¢1 rnovement in fi inelLd in thealthe f¢ as follows: In¢omin& Ruouf¢¢S ex Mo¥em¢ni RMirkt¢d Resthcd 142.929 19,19BI 133.731 TOTAL FIThDS 14 19.195 133,731
VRRAS GHARRABOIST: GARRABosfTRUST N•tos to the FI••ill Sltémt•ts- tolltinu¢d fv the Ytr Ethd JI Mr¢h 2016 MOVEMENT IN FUPIDS- Comp•r•tivts lor moYemtt l• (tsAth N¢1 Ai 31J.25 At 1.4.24 in ftsnds Unresiricied furtd$ Cjertrti fwrtd 72 Res¢rf¢ted funds 361.537 89.491 4S1.O28 TOTAL FUNtK8 89.491 451.100 Comparniivt n¢t movtm¢N in fiM¥ds. intbjded in the •bov¢arc ss follows.. Incomin Resources txpended 0M¢t in fvnds Reiiritttd fyods 14.9521 89.491 TOTAL Fuf4DS 89.491 Acwrtm ye•r 12 mtsrtths Ind prKw yEar 12 nknth¢inbined wsiiioll is Is fdlows". AE 31 J26 Ai 1.4.24 in fiJTh4s Unrestrieled Cneral fund 72 72 Reslrlrted ful$ Rt5tric¢ed 361 JJ7 223.222 584.759 TOTAL FVNDS 361.609 223 222 584.831 P41¢ 10
URRAS GHARRA8OIST.. GARKiBOSTTRUST NDtE5 1• lho FIB•Kial Stsiements- c•ntiou¢d r tbe Ytr Ewd¢d 31 Mrth 2•26 MOVEMENT IN FUNDS- Eotttlnixd A cwrrcni yebi 12 months and yioy yeaT 12 ¢othbiKd w TrVe¢ThI in intluded in Ihe as follm.. Incoming ftc5DUW¢¢S Movetb)¢nt iTh ld5 Re$tritltd 237.372 {14.150) 223.222 TOTAL FUNDS 22J.222 RELATED PARTY DISCLOSURL8 TheiE were r¢larcd p*ny 31 Mah 2(126. P¥tii
URRAS GHARILtBOI&T: GARRA8OSTTRUST Drf•ild Si•itqbeni •f FINincil Adivities rv the Year End 31 M*rtb 1126 31.J.26 Jl.3.2S INCOME AND ENDOWMEYI TS Grints Book sale 141.469 94.318 125 142.929 94.443 Total intomint Tesourtts 142.929 94.443 £XPENDITUR£ O¢htr AGM & Merfingtosis tlonaiioos 36 43 36 Support tost& hfaNa8EThtnt 4,886 9D5 4218 Li8hi •nd ho•1 SutyJri¢5 6.910 4286 GoY¢rnance ¢•stS AccountaDCy lees 1.230 630 Tal resour¢es ¢xp 9.198 4.952 5fteot 133.731 89,491 Th¥ paKe ¢kn not of thc fi4ClaI swemehts P4¢ 12