REGISTERED COMPANY NUMBER= (Seotllnd) REGISTERED CHARtTY NUMBEIL. SCI)$1298 Ryrt of theTrwstets aod rinancial Slatemeats frjr the Year Eoded 31 M4r¢h 2025 CARAIDEAN UIBHIST SCIO Mann jId Gordon Ltd 26 Lewis St sm01aY Isle of Lewis HSI 2JF
CARAIDEAN UIBHIST SCIO Contettts of the Fln2Dehl Statements for the Yer Fded 31 2025 Page Report ofthe Trust¢ Independent Examlnerfs Report Ststement of Fln•ntlAI Ae¢lv511¢5 BlAnee Sheet Notes to tht Flnaneknl Sthtemettts 6 ts 10 Detslled Stht¢m¢nt of FIn4nd Adfvttks
CAIL4IDEAN u1BHI SCIO Report ofthe Tru5tee5 for the Year Eaded 31 March 2025 Tr who also diRcty)rs of ts charty FIr$ of the Con4yanies Act 2(K16. ryesent their rep)rt with the financial swemcnts of the chariry f4x Ihe year enduj 31 March 2025. TIK truses have picd the wovisions or Accounting aTrJ Rep)rting by Charities: Stsmcrt of RecommeTrlcd Praclicc applile lo charities preFwing iheir acwjnis in aceonlance with FinwKial Rep)ning StaNlard aN)IiLth in UK a1 Republic of IrelaThl (FRS 102) leffectiv¢ l January 2019). OBjEIVEs AND AcfiviTIES Objeetlves and Aims Caraidem Uithia was ¢#ablislxd in Marth 21x13 to provbde a iling suviL% 9xially ix)latrd thlts living in UisL Tr aim of the Fwject is to redu aNI iyAion aJMJ iwild up confKk¢ and self Cc¢M aftn pu)ple facing difficuhies in 1r life. Iwlicularfy in rurnl areas of ts uists. sIe the service gan p)sitive e#ablished friend1Dg malcls have tten m and the Nmiyr of referrals m to tr tKoj¢ct continLf lo rise. More people hve been prted aThl p)sitiYe feedw h&s ff¢eived from referT& service arers aThJ voluner frien(kr& %rvicc imFroves quality of life (hrth: - Acc¢&s to mainstream adiviti¢s. . ImtKoY¢d Social well-tKing and Ethysical and psycknlogical healthL Reduced social i50110n aThJ exclusion. ACHIEVEMENTS AND PERFORMANCE ChAritsbl¢ 4¢1ivrfies During the year we peopk with v&ying rrted& Inc1ling ew. nI¥l hcaldK Atsanc¢ misu& leamin8 dEi]ll¢S und ph)511 disabilities all r¢quirKb8 sonx forni of 9)eiali10 STRUCTURL GOVERNANCE AND MANAGEMENT Governing dment charity is a ScoQi5h Clwitsbk Incolrd Orwus*ion and is Li)ntrolkd bj its verning (knint which 15 its conslilutiorL REFERENCE AND ADMINISTRATIVE DETAIiS Registered Company number (sCland} Regtered Charity number SC051298 Reglsternd oflke 41 Airp)rt Road Balivanich Isk of Benetea Wegern Isles HS7 SLA TThslees
CAHAIDEAN UIBHIST SCIO REifERIINCE AND ADMINISTRATIVE DrrAYLS Independcnl EyamlH¢r MAnn jdd Gotdoii Lid CjwrtCd AOIlIAn1$ 2f) Leivis st Slonum'ay Isle ef Lmvls Hsi Approved b). ottlcr of11 bwrdof on19Novemlw 2023 awl slwwd on ltsbclwlfby:
INdepeDdrnt Ex•mtnerfs Report lo the Truse5 or Carn1 Uibhist SCIO l rt)rt on xcoutts f(r the yearcTrkd 31 Marth 2025 out Im FV4eS f(w kn ien. Reweelive responsibilities of t$1¢¢5 and exwniner Tr inet5 reSWlb1e for the rntion of in dartt with the of the Ch8ritrS aNI True Inv¢Yml {Scrtl8Tha) Act 2005 and the Charkties Accounts (sLIand) R¢8ulatK)ns 2(K)6 (as Wn(d}. The dwitys truyees consider that the a11 requiremeni of Regulation 10(IMa) to (e) of the Aeo)unts Regulations thes not apply. li is my reswnsibility io the ¥s requirtsl under Se¢iion 44( IXC) ofthe Ad and kn SWC wheihcr Fw¢i¢ular mattffs have come to my atterrtion. Bsis of the indepeftdent eyaminrfs report My examination was carried out in aCLX)th with RegthiLm I l of the Charitie5 ALu)U (Scot1) Regul&ti(XLS 2(K)6. An examin&ioD in¢lth a review of IIK accounting records kw by the dwity a c(rtnwison of the accowrts presented with tlKSe record& li al includes cortsithNion of any itsn or discloswes in the accoun and sttking explanations from you trusltts conceminE any such maller& Thc wocedures undertak¢n O) Thx provi(k ail th¢ ¢vid¢n¢r that wired in an audiL and (x)WnIjY l th) ¢xwess un a11( opinion on ihe view given by the accounts. Independent #miner'S sttsm¢Dt In connection with my ex*ninallo has Ll)me my (l) which gives me re&y)nabk ca¢ k) t¢lieve th& in w nmkrial iesEttL the requiremerts to keep records in with Wl Xa) of the 2(K15 Act Regul 4 of ts 201J6 Accounts Re8ulalions' ¥JMI to pr¢par¢ x(x)urts whtch xcord wilh the xcourt1 reLYtyrds gnd io Lxryly with Regth&ion 8 of the 2006 Accounts Regulalions have not te MCL or {2) to Wh1¢ in my opinin attention drawn in order enatle a woF¢r unthrth)ding of the to be reached. M£nn Judd G(wdon ijd 26 Lcwis Stre Isk of Lewis HSI 2JF 19 NovemE¢r2025
CARAIDEAN UIBHIST SCIO Statement of Financial Artivities for the Yelr EDded 31 MArch 2025 31.3.25 UnT¢Strict¢d furtd 31.3.24 Totsl Nots INCOME AND ENDOWMENTS FROM Donations and kgacies 2.330 752 Chgritsble Artivitles Provision of E¢friending scr4iCC 119.571 134.164 Investment income 114 Totsl 122,005 135.030 EXPENDITURE ON Chari¢able activities Provision oftefriending servKc 139.839 125,958 IYET INCOMEI(EXPKNDITURE) {17.834) 9,072 RECONCILIATION OF FUNDS Totsl funds broughi fonvard 41.178 31106 TOTAL FUNDS CARRIED FORWARD 23.344 41.178 The notrs fomi t ofthese financial &atements
CA1141DF.AN UIBHIST SC.10 Bgliince Sheet 31 lrth 2027 31.3.?5 nrestricied nd 31.3a4 I"ota] fund5. Nos CI'RRENT ASSETS D¢l)ior Cash ai bank ?4.$39 41.773 ?4.539 42.373 CREDITORS AniLTrUl)i l-.IllinyTr due li iihin one i.ear 12 11.1951 {I.1951 r F.T CIIRRTr:NT .4SSF.TS ?3.344 41.178 TOT.4L ASSETS LESS CURREINT LIABILITIES ?3.344 41.178 I'ET ASSETS ?3.344 41.178 13 l.'nrLriLILd funds 23.344 41.178 TOTAL FlDs ?3.344 41.178 ThL ch(Iri11ibl¥ compan%. is cnliikd io exempiion from audii unthr Seaion 477 of conlnI¢S ilcl 2006 for the )'¢ar eiidcd 31 l.larch ?0?5. The MLrynIk' hale nor required the Lrn[ram to obtain an audit Df 11% financial Aamenis for ihe Year etwj 31 Ilarih !0?5 in acLI?rdani¢ i%iih kniion 476 of tl?c compl1¢5.4cI ?O(kn. The tru£teL'S ackrKTri¥ILIILFL their rA)n4]bilItILS for Lll5urine Tt thl Lhariiabli i(Impani kLiPS accouniine rccords lh compli with Sections 386 aid 387 Ol- lh¢ Companies,lit ?IMlb and prLPUs ing financial &atennts .hICh gil'e a iTue fair i'ieii- of ihe state of affairs of charilable comw). as al the end ol. eaih tinancial l.ew and ol" its SUtplu.s or deliiii for each linancia] i'car in accOrdaL. i%iih ihe equirem¢nis of Sei1ions i94 and 3115 and iihiih oth¢r41'ise Li)mpli i%ith thc requInnIS ol the LnmTMnies Act 200fi reknting to tinala1 sthi¢tnents. t.ar as applicdNe to the charitable compan),. The finanLial siaiLniLnL% iitre apwoi'ed b!. Ihe tloard of Tnls and authori.d Iss. on 19 N'0¥'emr ?0?5 and iiere signed on ILS LK'hall'b)': Ik notcs fomi w of fina11 stsments ljagc 5
CARAIDEAN UIBHIST SCIO Notes to the Financial StA¢emeDts forthe Year Ended 31 March 2025 ACCOUNTING POLICIES Basls of prepArlng the financial sta¢ements The financial statements of the charitable company. which is a public benefil eniily under FRS 102. have b¢¢n prepared in accordance with the Charilies SORP {FRS 102} 'Accounling and RekX)rting by Charilie5: Sthkmeni of Recommended Pwtice applicable to charities preparing their accounts in accordance with the Firwicial Reporting Standard ttpplicabk in t1 UK and Republic of Ireland (FRS 1021 (effeaive l January 2019),. Financial RertIng Standd 102 'The Financial Reikning Standard 8pplicabk in the UK and Republic of Ireland, the Companies Act 2006. The financia] statements have been prepared under the hilorical cost convention. Income All income 15 rew8nised in the Statemeni of Financial Aclivilics once the charity has eniiilcmenl to ihe ful, il is probabi¢ that the income will bc received and the amount Can be measured liablY. Expenditure Liabilities are recognised eXndItUre as scon as there is a legal or conslructive oblig81ion committing the charity io that expendiiure. Il is probable thal a transfer of economic ixnefits will be required in 5ertlement and the amount of the obli8alion can E¢ me85ured reliably. Expenditur¢ is accounted for on an a¢¢ru81s b)sis and has been ¢Ilfied under headings that ag8rega all ¢osi l&l¢d io Ike Cegory. Where costs c?nn bc directly attributed lo particular headings Ihey hav¢ en allated lo aclivi¢ies on a I$15 consistent with the use of resour¢es. TAxailoTr The Charity is exempt from corpration on tts charitable a¢livili¢& Fund aeeountlng Unr¢stri¢ted futth ¢on be used in accordance wilh the chariiablc objectives at the direttOn of the tswstees. Restriaed funds can only be u%d for pprticular 5]cted pu8¢$ wiihin th¢ objects of the charity. Restrictions arise when specifd by lh¢ donor or when funds 8re raised for particular rcstricted prSe5. Furtherexplanalion of the nawr¢ and purp)se of each fund is included in the nolcs lo the finan¢ial sthments, Hlre pur¢h4se and leasln8 eommllments Renials paid under opernling ItS are charged the Sial¥m¢ni of Fitwicial A¢ilviiies on a strnighl lin¢ b&si$ over the riod ofihe l¢as¢. Penslon costs And other post-retirement beReftts Th¢ charitable company 0rateS a defined contribution pension scheme. ContribulioNS payable ¢0 the charitable company's pcnsion h¢me are ¢har8ed to the Sw¢m¢nt ofFin8ncial Activities in the period to which they relale. DONATIONS AND LEGACIES 31.3.25 31.3.24 Donations 2,330 752 Contin1...
CAIL4IDEAN UIBHIST SCIO Not¢5 to the Financial Ststrments- Continued fr•r the Ytxr Ended 31 M#r¢h 2025 INVESTMENT INCOME 31.3.25 31J.24 tkwisil account inl¢r¢si INCOME TrIiOM CHARrrABLE AcfiviTIFS 31.3.25 31J.24 Artivity ProvisM)n of befriending seTViLf 119.571 134,164 1Ve¢ included in aboK are as folkn 31.3.25 31J.24 NHS We5*m Isles Volunieer Supp)rt Fund CNFS Alcoknl & Drug Partnership Hebridean Housing Partnership Uisl Council of Volunlary organi110r Scottish Familtes SNBM Nlonal Lollcry Community Fund 13.273 13.(rfKI 18.936 46,570 1,000 11250 15.199 4&182 4,940 635 750 40.ofKI 119.571 134.164 CHARITABLE AcfiviTIES cosrs Supp)rt osls (see note 6) Dire Costs Totsls Provists)n of E¢frieThJing service 131.661 8.178 139.839 SUPPORT COSTS Gov¢rnan(¢ Tolals Ptovision of frIelng 650 3248 4.220 &178 NET INCOMEJ{EXPENDITURE) Nel inconexnditurc) is Aatcd aftcrc1wgi{¢rItinB}. 31J.25 31J.24 Otheroprrating leases &008 onlin&..
CARAIDEAI¥ UIBHisr scio Notes to the Ststements- ¢ontlnued for the Year Ended 31 Mareh 2025 TRUSTELS, REMUNERATION AND BENEFITS The were no ITU51tt5' remuneraion or other iKnefits fi)r the yts enthd 31 Ma 2025 nor for the year ended 31 March 2024. TnBtees' expenses Ttustees LX)mmenc¢d to claim travel expenses from Apil 2014. STAFF cOs 31.3.25 313.24 Wages and salaries Social security (ernsIOrt costs 93.689 812 1.876 86.940 70 1.933 96.377 88.943 The average monthty numE¢r ofemploytts the year w&s as follows: 31.3.25 31J.24 Serviee delivery No employees reccivedcnx)luments in excess of£60.(rfKI. COMPARATIV&S FOR THE STATEMENT OF FINANCIAL A1VITIEs UnTestrtcted rund INCOME AND ENDOWMEwfs FROM tk)nations and legacies 752 Charitable activities Ptovision ofkfrieThling scryice 134.164 Investment incon Totsl 135.030 EXPENDITURE ON Charitsble attivities Pmision of frIend1ftg seNKe 125.958 NET INCOME 9.072 RECONCILIATION OF FUNDS Tola] fuNts broughi forward 32.1(MS TOTAL FUNDS CARIUED FORWARD 41.178 ¢ontinued...
CARAtDEAN UIBHIST SCIO Noles to Ihe financial StAtements- ¢ontinued for the Year ded 31 Marcb 2025 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 313.24 Other Ikbtors 12. cREDORS. AMOUNTS FALLING DUE wrrHIN ONE YEAR 31.3.25 313.24 Othered]lOr$ 1.195 1,195 13. MOVEME IN FUNDS Net movement in fill¥ts At 31.3.25 Ai 1.424 Unres¢rieted fvnds Gene fid 41.178 (17.834) 23J44 TOTAL FUNDS 41.178 (17.834) 23J44 Net mov¢nKnl in funds inclth in aVe are &$ follows: InLI)ming Re9C¢S Movement resowces eX[thd in funds Unrestricted fvnds C*neral fimd I213 (139J39) (17.834) TOTAL FUNDS 121005 (139.839) (17.834) Comparatives for movement in funds Net nK)vement Ai 31.3.24 At 1.423 Unrestrieted funds General fund 32.106 41.178 TOTAL FUNDS 31106 9.072 41.178 ontinl..
CA1141DEAN UIBHIST SCIO Notes to the Financial Ststements- continued for the Year Ended 31 March 2025 13. MOVEMENT IN FUNDS- continy¢d ComparJliv¢ net movement in funds included in the atrf)ve are follows: Incoming reSoue$ Re9)ur¢es expended Movement in funds Unrestricted fund$ Generdl fund 135,030 {125,9581 9.072 TOTAL FUNDS 135,030 {125.958) 9.072 A current year12 months and Nioryear12 months combined posilion is &8 follows: Nei movement in funds At 31.3.25 Ai 1.4.23 Unres¢rided fynds Generdl fimd 32.106 (8,762) 23J44 TOTAL FUNDS 32.106 (8.762) 23,344 A curr¢nl year 12 months and prior year 12 months eombined net movement in funds ilded in the alx)ve are as follows: Incoming resources Rex)urces expended Movement in funds Unrestricted funds Generdl fund 257,035 1265.797) (8,762 } TOTAL FUNDS 257,035 (265.797) {8.762) RELATED PARTY DISCLOSURES Thert w¢ff lated party transactions for the yearended 31 March 2025. Page 10
CARAIDEAN UIBHIST SCIO Detsi]ed Statement of Finantil Activlties for the YeAr Ended 31 March 2025 31.3.15 31J.24 INCOME AND ENDOWMENTS Donatlons And kga¢its Donations 2J30 752 Investment ift¢ome tkp)sii account intere Chrltsble aclivitfe5 Grants 119.571 134.164 Totsl Incomlng rejourea 122.005 135,030 EXPENDITURE Charitable aetiviti Wages Social security Pensions 93.689 812 1,876 6.008 4,308 874 5.443 13.428 1.378 8A940 1.933 T¢lephon¢ Posta8e, 5¢i0ry and advertising Sundries Stsff travel Volunlccr lrnvel 8ftd expenses Sun hous¢ costs Trninin8 Website costs 3.875 579 4.461 12208 2,512 2.850 368 1.5(KJ 3,845 131.661 122J36 Support costs M•nagement Insurance 650 565 Flnnte Bank eharyes Human resourcej Software lic¢nces 3,248 Iioi Governanee costs Accountancy fe¢$ Profess[on fees 1.970 1250 296 4.220 896 Tots] ru¢S exnd¢d 139.839 125.958 Nel l¢xp¢nditure)fincome (17,834) 9,072 This pag¢ does not fi)nn part of1 stat(Y financial statements P8gell