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2025-12-31-accounts

St Ernan's by the Loch Trustees’ Annual Report Period From 1 January 2025 to Period End 31 December 2025

Charity contact information

St Ernan's by the Loch

Scottish Charity Number: SC051441

Red Bay Cottage, Deargphort, Fionnphort, Isle of Mull, PA66 6BP

Telephone number: 07961016244

Email address: eleanor@nicdhughaill.co.uk

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Charity Trustees

1. Mrs Diana Linda Cameron (chair)

2. Dr Eleanor Barbara Wagstaff (secretary)

  1. Mrs Rhona Lindsay (treasurer)

  2. Mr John Edward Cameron

  3. Maj (retd) John Macdonald Wagstaff

  4. Mr John George Noddings

  5. Dr Andrew Todd (co-opted)

  6. Mrs Gillian Morley

9. Rev Jennifer Earl (co-opted)

Objectives and activities

St Ernan's by the Loch (StEL) became a Scottish Charitable Incorporated Organisation (SC051441) on 8 December 2021. From the outset, its purpose was to acquire St Ernan's Church which was being sold by the Church of Scotland (CofS), and to develop the asset as a spiritual and cultural centre for members of the local community (that is, for anyone living within the postcode areas PA76, PA66, PA67, PA69 and PA70). Although StEL and the CofS agreed a price for St Ernan's in September 2023, it wasn't until the middle of this year that the acquisition process actually began. To our disappointment, this process was delayed while the Scottish Land Fund (SLF) considered a new 5-year standard security clause imposed on the sale by the of CofS. Following lengthy consideration, SLF accepted the clause in early September and a draft Certificate of Title was drawn up. Following minor alterations, this was approved by all parties and signed by StEL Trustees in December. We anticipate an entry date in early 2026.

Meanwhile, we were pleased to learn in January 2025 that we had been granted extra support (funded by the Architectural Heritage Fund) from Rob Robinson, the heritage consultant who had advised us in the previous year. Over the following two months, Rob helped us to draw up a revised refurbishment plan in light of delays in acquisition, changes to funding and increased prices. This plan is based

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on Option C in our Feasibility Study. While it is more modest than our preferred Option B, it nevertheless allows for further development at a later date.

As Trustees, we want St Ernan's to retain its essential character – the building is held in high regard locally, and we believe that any development should respect its age, history and heritage, and the beauty and tranquillity of its setting. At the same time, we want it to become a modern, safe and attractive place, welcoming people of all ages, faiths and backgrounds, and available for a wide range of cultural, spiritual and social activities. These might include all kinds of worship, meditation and spiritual reflection; small social gatherings; weddings, funerals and other ceremonies; practical support and conversation; hospitality; learning and cultural development; and programmes for health and well-being.

While waiting to acquire St Ernan's, we have continued to engage directly with members of the community through fund-raising and social events; at our Annual General Meeting (AGM); in the local press; and through our membership scheme, which is open to anyone living within the area defined above (associate membership is open to non-residents).

Throughout these activities, we seek to follow the principles set out in our governing document, these being the advancement of citizenship and community development; encouragement of the arts, heritage, culture and science; and the provision and/or organisation of social and recreational facilities for local people and others. We are especially concerned to bring people together through times of economic difficulty, and in an area defined as 'remote'.

Structure, governance and management

Type of governing document

St Ernan’s by the Loch is a Scottish Charitable Incorporated Organisation (SCIO) and our governing document is a constitution. The Charity began as an informal committee called ‘The Way Forward for St Ernan’s’ before changing its legal form to a SCIO on 8[th] December 2021. The fundraising cash held by The Way Forward for St Ernan's was donated to the SCIO at the same time. Additional funds raised by the original committee were lodged with the Trustees of The Church of Scotland (Parish of Kilfinichen and Kilvickeon and the Ross of Mull) and were transferred to St Ernan’s by the Loch in 2023. Further fund-raising activities have since continued, grants have been received from various funding bodies, and other sources of funding are currently being explored.

Trustee recruitment and appointment

At the start of 2025, the members of our Board of Trustees were Linda Cameron (chair), Eleanor Wagstaff (secretary), Rhona Lindsay (treasurer), John Cameron, John Noddings, Andrew Todd (co-opted), John Wagstaff, Jenny Earl (co-opted) and Gill Morley. In accordance with our governing document, the Trustees stood

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down at the AGM, which was held on 25 June 2025. All stood for election and were unanimously re-appointed, with office bearers retaining their roles. Andrew took on a new role as membership secretary.

All our Trustees share a strong affection for St Ernan's and believe it has a vital part to play in community life both now and in the future.

No external organisations are permitted to appoint charity trustees.

Achievements and performance

During the early months of 2025, and with the support of Rob Robinson, we worked hard on our revised business plan. This identifies the costs of a phased project of improvement and refurbishment, and outlines the recommended priority funds for StEL to target moving forwards. It is also seen as part of the scope of works for a future paid Development Officer post.

As the acquisition process unfolded, we liaised with both our solicitor, at McLean and Stewart, Dunblane, and Laura Preston, our Funding Officer at SLF, on the preparation and completion of the draft Certificate of Title.

Throughout the year, we continued with fund-raising activities, these including the sale of cards and merchandise and the running of the popular second-hand book stall. We held our annual Torchlight Procession on the evening of Sunday 21[st] December – in addition to the procession itself, we enjoyed singing carols in celebration of Christmas, and getting together over a supper of mince and tatties. All stages of the event were well-supported by members of the community.

Our membership scheme has remained steady, with 100 full members and 33 associates. We were pleased to see some of our members (and others) at the AGM in May and to have an opportunity to share news and discuss ideas with them at a social gathering afterwards.

Financial Review

Income

Total income in 2025 was £470, raised through donations (£22), the Celebration of Christmas Torchlight Procession (£175) and the sale of merchandise and secondhand books (£273).

The Trustees are extremely grateful to all donors for their support.

Expenditure

Our only expenditure in 2025 was £141 for the annual charge for hosting our website (www.sternansbytheloch.co.uk) and the associated email address.

This gave us a net surplus of £329 at year end.

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All of the income and expenditure in 2025 was from our unrestricted funds and by the end of the year we had £9,708 remaining in unrestricted funds.

Our restricted funds were unchanged from 2024 with £1,736 remaining in our grant from Rural & Islands Communities grant, £2,201 from the Faith in Community Scotland grant and £1,000 from the Waterfall Fund.

We have allocated future spend from our restricted funds as follows:

Rural & Island Communities

Faith in Community Scotland:

Waterfall Fund:

At the end of December our combined restricted and unrestricted funds balance was £14,645, an increase of £329 on the previous year.

Statement of the charity’s policy on reserves

The Trustees’ policy will be to hold reserves equivalent to 6 months of normal running costs. Until such time as we acquire St Ernan’s, our costs will be restricted to planned expenditure which will only be approved when we have the funds in place. Our reserves policy will be reviewed annually to ensure that sufficient reserves are in place to honour all our financial commitments.

Donated facilities and services

Our charity bookstall is located within St Ernan's Church and we are grateful to the Trustees of the Church of Scotland Parish of Iona and the Ross of Mull for the use of this space.

Future Plans

Our next major step is to take ownership of St Ernan's and to start work on necessary repairs to the building. We plan to do this in small stages and using a range of funding bodies. Our Scottish Land Fund Stage 2 award includes funding

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for a Project Officer who will be tasked with updating and initiating our business plan, identifying grants to fund initial repair and refurbishment work, co-ordinating the first phase of refurbishment, liaising with stakeholders and engaging with the local community. We look forward to appointing the Project Officer as soon as possible after the transfer of St Ernan's has taken place.

We also continue to fund-raise locally through community events, sale of merchandise and the ever-popular bookstall. One of our first steps on acquiring the building will be to introduce refreshment facilities for users of the Loch Pottie Footpath. Other proposed activities include community meals and an art competition.

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SC051441

St Ernan's by the Loch Receipts and Payments Accounts

For the period from 01/01/25 to 31/12/25

Statement of receipts and payments

Unrestricted
funds
Restricted
funds		 Total funds
current
period		 Total funds
last period
to nearest £ to nearest £ to nearest £ to nearest £
Receipts
Donations
Grants
Receipts from fundraising activities
Gross trading receipts
Gross receipts from other charitable activities		 22
175
273		 22
-
175
273
-		 100
-
157
279
-
Total Receipts
Payments
Expenses for fundraising activities
Gross trading payments
Payments relating directly to charitable activities
Governance costs		 470
141		 - 470
-
-
141		 536
-
-
491
-
Total Payments
Net receipts / (payments)		 141
329		 -
-		 141
329		 491
45
Surplus / (deficit) for year 329 - 329 45

Statement of balances as at 31 December 2025

Bank and Cash
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
Cash and bank balances at end of year		 Unrestricted
funds
Restricted
funds
Total current
period
Total last
period
to nearest £
to nearest £
to nearest £
to nearest £
9,379
4,937
14,316
14,271
329
-
329
45
9,708
4,937
14,645
14,316

Signed by two trustees on behalf of all the trustees

Signature Print Name Date of
approval

St Ernan's by the Loch SC051441

For the period from 01/01/2025 to 31/12/2025

Notes to the Accounts

1. Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity.

Restricted funds may only be used for the purposes detailed in our grant applications and are:

FiCS: Faith in Community Scotland William Grant Foundation - grant to cover hall hire, secretarial expenses and contribute towards cost of consultants to enable purchase of St Ernan's Church.

RIC: Rural & Island Communities Ideas into Action Fund - grant to contribute towards cost of consultants/architects to enable purchase of St. Ernan's Church.

Waterfall Fund - awarded to The Way Forward group to cover the cost of connecting St Ernan's to the water supply. This was passed on to St Ernan's by the Loch in 2023 from Church of Scotland.

2. Trustee remuneration

No trustees received any remuneration during the year.

3. Trustee expenses

No trustees received any expenses during the year.

4. Transactions with trustees and connected persons

There were no transactions with trustees and connected persons.

5. Donations

Individual donations
Total
Torchlight Procession on
21st Dec 2025
Total
Receipts from fundraising		 Unrestricted
funds
Restricted
funds
Total current
period
Total last
period
to nearest £
to nearest £
to nearest £
to nearest £
22
22
100
22
-
22
100
Unrestricted
funds
Restricted
funds
Total current
period
Total last
period
to nearest £
to nearest £
to nearest £
to nearest £
175
175
157
175
-
175
157
activities

6. Receipts from fundraising activities

St Ernan's by the Loch SC051441

For the period from 01/01/2025 to 31/12/2025

7. Gross Trading Receipts

----- Start of picture text -----
Unrestricted Restricted Total current Total last
funds funds period period
to nearest £ to nearest £ to nearest £ to nearest £
Sale of walking sticks 130 130 120
Second hand book stall
86 86 124
sales
Sales of books, cards and
57 57 35
merchandise
Total 273 - 273 279
----- End of picture text -----

8. Payments relating directly to charitable activities

Preparation of revised trades
budget cost
Website hosting 19/5/25 to
19/5/26 - Oban Web Design
Total		 Unrestricted
funds
Restricted
funds
Total current
period
Total last
period
to nearest £
to nearest £
to nearest £
to nearest £
-
-
350
141
141
141
141
-
141
491
Additional analysis
Faith in
Community
Scotland
Rural &
Island
Communities
Waterfall
Fund
Total
restricted
funds
Total
restricted
funds last
period
Balance at start of year
2,201
1,736
1,000
4,937
4,937
Receipts
-
-
Payments
-
-
Balance at end of year
2,201
1,736
1,000
4,937
4,937
Breakdown of restricted funds

APPENDIX 3 OSCR Independent examinerfs report on the accounts Rèport to th• CharftyrA trusté•slm•mbers of ' St Ernan's by the Loch Registered charity SC 051441 number On the aecounts of th• P8ri(xi start date charity for th• p•Ylod Period end date nth Year Jan 2025 31 1 Dec 2025 Set out on pages 1 to 3 nLw5 ola￿l¥￿￿15￿00ts) Respeetivè The charivs trustees are resF¥)nsible for the preparation of the accounts in aco)rdance r•5ponsibilitie5 of with the tem)s of the chanb.es and Trustee Investment ISwUandl 2005 Act and the trusto•s and •xamin•r Chariiies Accounts (Scotlandl Regulations 2006 las arnendedl. The charity twslee5 consider that the aud¢t reqU1￿ment of Regulation 10111 Idl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts a5 required under 5e¢tson 4411} Ic) of the Acl and to stale whether particular mattets have come to my attention. Basls of Indep•nd•nt My examinalion is carried oui in awdance vthh R8gulatK)n 11 Of the 2006 Accounts •xamln•fs stst•m•nt Regulations. An examination include$ 8 review of the accounting records kapt by tha charity and 8 COrnP8rison ol the accounts prèsènted thosè recoids. It also indudes ConS￿eT8t10n of any unusual items or disdosures in the accounts and seeks explanations from the trusiee5 conceming any such matters. The procgdures undertaken do not provide all the ewdence that woukl bg r8quir8d in an audit and, consequenuy, I do not express an audit opinion on the vtew given by thè accounts. Indtptnd•nt •xamin•fs In th8 course of my examin8tsJn, no matter has cLsme to my attention l&qr￿> statement which gNes me reasonable cause to believe that in any m81erial respect the requirements- to keep acoxjnting reoyds in acc(xdance wilh seetion 4411) lal of the 2005 Act and RegUlat￿n 4 of the 2006 Accounts Regulation5, and to prepare a(xx)unts which accord vriu) the accounting records aThJ comply with Regulation 9 of the 2006 Accounts Regula￿n$ have nol been meL c to which, ￿ my nde aThJing inion. attentiiin should be drawn in order lo enable a proper LL èir un to be reached. Date: Signer: Nam•: Rèlèvant prof•sslonal qualifieationlsl or body (rf any}- Address: 614 paotr. SCR ￿711 Étykd siona

APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Givè here brief detall$ of any It•ms that the •xaminer wl$he$ to disclose