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 OIgh￿aC￿xJ 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 truSt￿S 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 re￿1ve 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