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 M*r¢h 2026 Rep•rtoftbeTrusttei Indept#Otnt EMmlAeei REPOTI Sl*ttmont •ifiTh•KiJl No¢tS l• tbt Fln*Dtl•l St*i*mnts DÈt*lltd St•ttmMi •f Fknsnciil Atlmltts URRAS GHARRABOIST: CARRABosf TRUST Report of tht Trusttts ror the I'e•r Ended 31 M*rch 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 h￿b)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 alx*ve. ACHIEVEMENTS AND PERFORMANCE Charitable sctivities Purchase of the Mill buildin¥s and si* was COMp￿ed 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 $3 Garrabosi (Ihe croft sumundin8 Ihe Mill feu). After sccuring ownetship of the crofi. and upon completion of the reslordiion proces& and subjeci to relevant funding being secured, the plan is to establish a heriiage cenire on sile and to operne ihe crofi alongside a5 a m(MJel WOTking croft. Such a cenire ivill aim io deliver an auihenlic and COMprd￿N51Vt PIClurt of1￿ ¢roflin¥ and indusirial hisiory and developrneni of the village of GarraiK)s¢ not dissimilar io mosi oiher uofting village& The Mill will form a major part Of Ihe whole visiior experience and the vithl, existential Tole il played in ihe evcr)'day life of the residents of ihe whole of Point and of some of ihe SUrro￿ding areas ￿11 be clearly deMo￿tra￿l. STRUCTURE. GOVERNANCE AND MANACEMEKr Governing document Urras GharrabOI￿ is a Sc(Mli5h Chariiabl¢ I￿orr￿died Organisation (SCIO). The charity is ￿n}InIstered with the tern￿ sffl out in the Con5litution of Unas Gharrnix)i* SCIO. REFERENCE AND ADMINISTRATIVE DETAILS RÈKI.$tered C.omp*ny 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 M*r¢b 2026 Trust**s CR GrAb4m-CbaiT C A Srnsth- secre1￿ ind Tte4swér DJ MIc5vi¢eEI C A Macdona]d MD M*tle4d 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¢ si￿OWdY Islc of Lewis HSI 2JF Approved by ord¢r ofthe board ortr￿e¢S 2026 aThl lis￿￿ itst¢knifby.' C R Grnh3m. Ch*1 lThdtytThdtnt Éx*mirLer's Reyrl fu Iht Trustees of URRAS GHARRAMOIST.. CARRABOSTTRUST I Tepmon th¢￿0￿nIS fLY ihc )wended 31 Marwledge 1kcirY¢SprA￿Èl1t￿s for (•) eTthiri*g Ib•i ihe chaRroble ¢ory•ny *ceourfiry R¢ord5 ihat c￿lY with Sttlions 386 4nd 317 of ihe Companies Aer 2006 and prcparin8 fLnancial S￿leMents 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 drf*ii 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 C￿nI￿le company. (b) Tbc financi31 swcm¢nTs wcre appToYed by th¢ Bogrd of Tnts*ts •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 St*ttrnrThlS for Ik¢ YtAr EMded 31 Mlrcb 2026 ACCOVP4TING POLICIES 15 ofprep•rlDi IhtflBxAei•l Tr fmlncial of ￿ ¢h#ritabk cawy. whKh ￿ a public be￿rrt 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 appl**bl¢ ￿ ¢hariii¢s ptq)Jnn8 Il*w at¢ouni$ in x¢ordance with Th¢ FinaThcial Rewnjn8 StAndLrd applic4We in th¢ UK R¢pUbl￿ of Ir¢I￿d IFRS 1021 {effcdtvt l J•Thu*ry 2019),. Finortciol R¢portin8 sts*dard 102 Tht FinwKial RcportinÉ 5t*nd•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¢¢o￿ts isP+yJnd The *¢¢o￿Ls Irc T¢unded w th¢ The•Ttst £1 All in¢om¢ is tccoBni*d ih the ofFinwKMI Art￿1￿¢$ 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 ￿ * kg*l ty ¢0￿[n￿1ve oblt8*tiw commiiiin8 rhc thwrily ta thAt ex1￿ndIT￿rg. 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 EX￿m￿lU￿ fvToTh ￿ accruals basis Ind has t1￿$[ried d¢r b¢ath"n85 rh•t AB8re84* Tel￿¢￿ ￿ the ¢*kgory. WIKre c05ts canMI b¢ diiedly alltLbuied to pArticul•r headings lkcy ￿V¢ bt¢n All¢catrd to aciivi12tson * Il* of Tcsoufccs. Tarflblt Ilxed Dep￿1￿1￿ Li Pro￿ded Dt the ￿t5 T￿1￿0￿ e*th Jsset iise51imalcd uscfisl life. Thttkniry is from t•x charitable X¢i*iies. F¥Bd *¢¢ou#tin8 Unts¥iti¢id funds can b¢ wed ih *rcotdatKe wilh thechrdabl¢4Jbjtcrives•lll* dwwion of ihc trus￿r$. R¢*nc*d 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 p￿￿￿1¥￿￿11¢￿d purpo FUrthtrexpIa￿170fy r*frb¢ Mlurc wp)se or￿ch fu￿ is I￿l￿dEd ihe fm)1￿181¥1I¢ffien1 cuntiivrtd... URRAS GHARRABOIST.. CARkn8OST TRVST F4D¢c5 th Ihe fJnan¢lalSt*temtThll- ¢O•tINvd for the Ye*r E4dtO 31 M￿h 2026 DONATIONS AND LEGICIES 31.J.26 31.325 Grants ok sales 141.469 94.318 125 142.929 GT*nrs Rceiv¢d. inclwled in Iht I￿¥¢. •re •% foll￿. 31.3.26 31.3.25 Point and Sa￿Jw1Ck TNsr Highl*￿]$ & l$iAnds F￿le￿n$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 Re*ncted Tothl fund5 INCOME AND ENDOWMETrTfs FROM l)analiD￿5 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¢ Fln*adalSt¥tu#enlS. f•r tht Yt•r E•d¢d 31 2•26 TANGIBLE FIXED A&SETS l*yovemen15 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 mA￿h 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￿* inelL**d in thealthe *f¢ as follows: In¢omin& Ruouf¢¢S ex Mo¥em¢ni RMirkt¢d Resthc*d 142.929 19,19BI 133.731 TOTAL FIThDS 14 19.195 133,731 VRRAS GHARRABOIST: GARRABosfTRUST N•tos to the FI••￿ill Sl*témt•ts- tolltinu¢d fv the Yt*r Ethd JI M*r¢h 2016 MOVEMENT IN FUPIDS- Comp•r•tivts lor moYemt*t 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 ￿0￿M¢￿t in fvnds Reiiritttd fyods 14.9521 89.491 TOTAL Fuf4DS 89.491 Acwrtm ye•r 12 mtsrtths Ind prKw yEar 12 nknth¢i*nbined wsiiioll is Is fdlows". AE 31 J26 Ai 1.4.24 in fiJTh4s Unrestrieled C*neral 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 Yt*r Ewd¢d 31 M*rth 2•26 MOVEMENT IN FUNDS- Eotttlnixd A cwrrcni yebi 12 months and yioy yeaT 12 ¢othbiKd w Tr￿Ve￿¢ThI in intluded in Ihe as follm.. Incoming ftc5DUW¢¢S Movetb)¢nt iTh l￿d5 Re$tritltd 237.372 {14.150) 223.222 TOTAL FUNDS 22J.222 RELATED PARTY DISCLOSURL8 TheiE were r¢larcd p*ny 31 Ma￿h 2(126. P¥tii URRAS GHARILtBOI&T: GARRA8OSTTRUST Drf•il*d Si•itqbeni •f FINinci*l 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 T￿al resour¢es ¢xp 9.198 4.952 5fteo￿t 133.731 89,491 Th¥ paKe ¢kn not of thc fi￿4￿ClaI swemehts P4¢ 12