scorrIsH CHARITY NUMBER: SC051482 MMUNITY LAND TE HEBRIDES TRusfEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
MMUNITY LAND OUTER HEBRIDES scIo TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 CONTENTS Page Trustees, Annual Report Receipts and Payments Account statement of Balances Notes to the Accounts Independent Examiner's Report
MUNrrY LAND TER RIDES TR FOR THE Y EE NDED 31 MAR REFERENCE AND ADMINISTRATION DETAILS Scottish Charity Number: SC051482 Current Trustees appointed 03.10.24 Secretary Treasurer other Trustees during the year resigned 13.8.25 resigned 03.10.24 Contact Address clo Urras OIghaCxJ Ghabhsainn, Business Centre, Tom na Ba, South Galson, Isle of Lewis, HS2 OSH. STRucfuRE, GOVERNANCE AND MANAGEMENT Governing Document The organisation is a Scottish Charitable Incorpx)rated Organisation (SCIO) which became a registered charity on 10 January 2022, The organisation was previously an unincorporated organisation but changed its legal form to a SCIO. Tr assets of the unincorporated organisation of the same name were transferred to the SCIO on 10 January 2022. Tr purposes and administration of the charity are t out in its constitution. Recruitment and Appointment of Trustees The management of the charity is the responsibility of the board of trustees who are appointed or re-appointed under the terms of the constitution. At each Annual General Meets'ng, the members may elect any member to be a charity trustee. The board may at any kn'me appDint any member to be a charity trustee. A member which is a corporate body may nominate any individual for electionlappointment to the board. In addition, the Ix)ard may at any time apt)oint any non-member of the organisation to be a charity trustee either on the basis that they have been nominated by a body with which the or9anisation has close contact in the course of its attivities or on the ba515 that they have specialist experien andlor ski115 which could be of assistan to the board. At each AGM, all of the charity truStS shall rets're from office but shall then be eligible for re*lection or re-appointment. Page I
COMMUNITY LAND OUTER HEBIUDES scIo TRUSTEE ' REPORT FOR THE YEAR ENDED 31 MARCH 2025 OBJECTIVES AND ACTIVITIES Charitable Purposes The purposes of the organisation are the advancement of citizenship or community development. In furtherance of this purpose, the organisation will bid: to improve sharing of knowledge, ideas and best practice, driving up standards to strengthen the collective voice on common issues to support trusts to become strong, robust organisations whilst retaining their uniqueness to collaborate to support socio-economic development across the Outer Hebrides to support greater engagement belNeen trusts, other organisations and the communities to seek appropriate training and development opportunities for staff and trustees, sharing resources and learning experiences where applicable to harness expertlse and nurture people to support them to become experts in their area of interest to support the collertive to explore opportunities whereby there would be economies of scale to analyse commercial opportunities and consider new delivery models. Summary of main activities During the period, the charity continued to work strengthening the community land settor in the Outer Hebrides. ACHIEVEMENTS AND PERFORMANCE Summary of main achievements This reporting year saw CLOH continue to mature and develop as the only umbrella organisation for community land in the island chain, supporting the varied range of community development companies, landowning trusts, and other aspiring community groups. Networking amongst members remained a central part of our work, providing an important point of contatt and source of information on shared challenges and opportunities. Our membership expanded to 17 organisations with the addition of Uig Development Trust in October 2024. As part of our member representation, it has also been important to maintain connections and partnerships with other organisations including Climate Hebrides, Naturescot, Scottish Crofting Federation, Community Land Scotland and Comhairle nan Eilean Siar. Collaboration has been wide ranging on a range of subjects from greenhouse gas audits, through poliry impacts on crofting attivity, to the local mink eradication programme. We had the support of consultants in the preparation of several funding applications which were made over the course of the year. Unfortunately we had limited success. However, it has spurred us on to seek other funding opportunities, particularly in the environmental sphere. Through access to the nature restoration fund, which is made available by the local authority, we have been able to offer participation in the tackling of invasive non-native plant species to all our members within their areas of responsibility. This was focused on the treatment of the problematic Gunnera tinctoria, and some members have made excellent inroads towards eradication of the species ir> their areas. It was not possible to spend the entirety of the nature restoration funding allocated to us. However, we agreed a reprofiling with the funders which will allow continued effort5 into the 2025-26 financial year. We are hopeful that this project will continue to attract support and that CLOH proves itself as ideally placed to coordinate this important work. Page 2
LAND OUTER HEBRIDES scio TRUSTEE 'REP RT FOR THE YEAR ENDED 31 MARCH 202 ACHIEVEMENTS AND PERFORMANCE Summa of main achievements eft the Development Manager role with CLOH in January 2025, as he decided to pursue a new career Ivi ornhairle. Given the uncertainty in staff funding arrangements, we did not advertise for a replacement unti1 after the end of the re ortin peric(J. We also had some healthy turnover arnongst the CLOH oar with the resignation of October 2024, leaving the Treasurer role vacant to which as subsequently appoir)ted. as appointed as a trust in ottober 2024. We would like to take this opportunity to thank development of CLOH Sin it was constituted in 2022. who have both contributed enormously to the 150 resigned 13 August 2025. Trustee Remuneration and Expenses The Trustees did not re1ve any remuneration or expenses during the period, FINANCIAL REVIEW Financial Position As a result of the deficit of £40,989 for the year (2024 surplus Of £60,635), unrestricted funds of £19,425 (2024 £30,470) and restrirted funds of £133,452 (2024 - £163,396) were held atyear-end, which the Trustees consider adequate to enable the charity to continue for the forthcoming year. Restritted funds include funds held in respett of the Nature Restoration Fund - Invasive Species Control Scherne which the charity manages on behalf of Comhairle nan Eilean Siar. Reserves Policy The general fund represents the unrestricted funds from past operating results. It also represents the fr& reserves of the charity. The trustees have examined the charity's requirements for reserves in lioht of the main risks to the charity and consider that six months operating expenditure, which currently equates to £16,000, should be held in unrestricted reserves. This would allow the charity to continue to operate in the event of an interruption in its income strearns and the unrestritted SerVeS at 31 March 2025 is in line with this target. Funds are also raised for specific projects as QUired. Approved bv the Trustees and signed on their behalf by: Date: IIL.I..Icis Page 3
COMMUNITY LAND OUTER HEBRIDES scIo RECEIPTS AND PAYMENTS AC FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted funds Restricted funds Year ended 31.3.25 Year ended 31.3.24 Receipts: Donations Grants: Highlands and Islands Enterprise Garfield Weston Foundation Naturescot - Better Places Fund Comhairle nan Eilean Siar - NRF Community Energy Scotland Scottish Rural Action Management fees Consultancy work Recruitment contributions Employment Allowan Other income 500 500 10,893 20,000 10,893 20,000 17,829 29,141 118,080 1,460 250 40,813 3,500 233 4,531 130 215,967 293 293 1,012 1,294 2,306 1,805 32,187 33,992 Payments: Wages Pensions Telephone Postages and stationery Recruitment expenses Computer expenses Website Insurance Training costs Protective clothing Conferences and events Vehicle hire Travel expenses Meeting expenses Legal and professional fees Grants payable to institutions Management fees Bank charges Governance costs: Accountancy Payroll fees 10,955 15,673 416 197 26,628 896 295 li 51,765 894 493 98 233 661 48 137 181 48 137 181 96 274 362 352 288 882 loo 7,593 5,467 198 180 44,201 40,813 238 42 68 328 42 82 44,121 293 15 566 84 150 44,121 293 21 429 163 429 163 858 326 816 387 155 332 Surplusl(Deficit) for year Page 4
ITY LAND TER HEBRIDES sci TATEME F BALAN FOR THE YEAR ENDED 31 M RC 2025 Unrestricted funds Restricted funds At 31.3.25 At 31.3.24 Bank and cash in hand Bank and cash in hand 133 452 152 877 193,866 Funds Opening funds Surplus/(Deficit) for year 30,470 163,396 193,866 133,231 60,635 193,866 133 452 152 877 Assets At 31.3.25 At 31.3.24 Computer equipment - at cost offi equipment - at cost 1,781 480 1,781 480 Approved by the Trustees on ...,........,............... and signed on their behalf by: Page 5
COMMUNITY LAND OUTER HEBRIDES scIo NOTE THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 l. Grants payable The charity manages the Nature Restoration Fund Invasive Species Control Scheme on behalf of Comhairle nan Eilean Siar. The total grants paid to institutions during the year was as follows: Unrestricted funds Restricted funds Year ended 31.3.25 Year ended to 31.3.24 The North Harris Trust Storas Uibhist Urras Oighreachd Ghabhsainn The Stornoway Trust Urras Oighreachd Charlabhaigh 22,055 1,226 5,437 13,723 22,055 1,226 5,437 13,723 18,234 17,132 6,735 2,100 44,201 2. Nature and purpose of funds General fund The general fund represents unrestricted funds which the trustees are free to use in accordance with the charitable objects. Restricted funds This represents funds received from public funding agencies and trusts for a specified purpose. Page 6
INDEPENDENT EXAMINER'S REPORT TO THE TRusfEES UNIff LAND TER HEBRIDES scIo I report on the accounts of the charity for the year ended 31 March 2025 whid) are set OLJt on pages 4 to 6. 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 Investrnent (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 20061as amended). The charity's trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine accounts as required under section 44(1) (c) of the Att and to state whether particular matters have come to my attention. Basis of independent examinerfs statement My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination inclLJdes a review of the accounting records kept by the charity and a comparlson of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations frorn the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be wuired in an audit, and conseouently 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: l. which gives me reasonable cau* to believe that in any material respert the requirements: to keep accounting COrdS in accordance with Section 44(1) (a) of the 2005 Act ar)d Regulation 4 of the 2006 Accounts Regulations to prepare accounts which accord with the accoLJnting records and comply with Regulation g of the 2006 Accounts Regulations have not been met, or 2. to which, in my npininn, attpntinn qhoiild hp draivn in order to enable a proper understanding of the accounts to be reached. Name: Relevant Professional qijalificationlprofessional body.. The Institute of Chartered Accountants in En9land aThJ Wales Address: CIB Services Chartered Accountants 63 Kenneth Street Stomoway Isle of Lewis HSI 2DS Date: (ob5 Page 7