REGISTERED COMPANY NUMBER: CSiK16400 Isrotland)
REGISTERED CHARITY NUNIBER: SC0$2664
Repjrt Trustee5
Financial StattmeAt5 for the Yur 31 Detember 2•25
for
SANDWICKHILL DEVELOPMENT TRUST SCIO
Manr] Judd Lid
Chanered A¢¢ounianis
26 LJYIS Street
Siornoi*ay
Isle of Lewis
HSI ?JF

SANDWICKHILL DEVELOPMENT TRusr scio
Conlents ofthe FiA*Trdal &•temeAts
for the Year E*ded 31 Doeember 2•25
Rep)rt of the TrNs¢ees
Ind¢pendenl ExArnlW'S Report
Statement of Flffj*xi#l Activi(i
B*lav¢ Sheet
Note$ to the Fknin¢i*l St*leMent5
D*t*iled Stateme*t •)f Fkn*wi•l Artlwttie5

SANDWICKHILL DEVELOPMENTTRusrscio
Report ofihe Trustees
forthe Ye•r Ended 31 De¢emb¢r 21114
The INs¢tts who are also direllors of ihe chariry for ihe purposes of the Companies A¢1 20(16. pr¢s¢nt their r¢rK)rl iviih
the financial siatemeDlS of lh¢ charily for ih¢ Y￿ ended 31 December 2025. The Irusiees have adop¢ed Ihe provisions
of Accountinb¥ and Reportin8 by ChaTilies- Sts*meni of Rewmmended Practice applicable 10 charities PTeparing Iheir
accounts in accordance with the Financial Rep￿Ing Siandard appliuble in the UK Republic of Ir¢land IFRS 1021
lefY¢ctive l January 2019).
0￿EcriVEs AND AcfiviTIFS
Significant activitie5
Sandwi¢khilll fkv¢lopmenl Trust ISDTI wa5 set up in Der￿lber 20?2 by resident volunteer5 specifically to manage
and redevelop an old and disused sclx)ol building in Ihe parish of Sandwick. Isl¢ of Lewis. It is hoped io brin8 the
I￿lIding bxk inio th¢ ¢ommLLnity by converting il into a cornrnunhty hub and rtcrtaional spa¢¢.
The projeci is suppcyted by ComhaiAe nan Eilean Siar {pre5ent owners), HIE Western Isles Emterprise as well as ihe
Sandwickhill Community.
The proximity of Sandwickhill io Ihe Western Isles AlT￿rt and Stor￿waY Harbour makes lh¢ c¢)mmunity a g(K)d
entral location for visitor$ 10 visii and explo￿ ih¢ affa. Having a cornmunily hub oifering a¢commod*ion. Cafe. e-bike
hire. laundrette. 10 pin Eowling and oiher Xlivi¢ies would ben¢fii tKJih visiiors and Te5idents alike.
A Comm￿nitY Hall attached ￿ the sch￿1 buildin8 is a reeeni COn￿rUCtIon aml in gwd working order and coniains a
rully equipped and eenifi¢d cofflmercial kitchen and ukrrently in usc. A number of rooms in ilK Upper Level pre5¢nts
an op￿rtunitY io reni io social groups and bus•nes5es.
Ini¢ial build costs has come in wilh esiimated lyjdgd of £5 Million and a pkns¢d d¢v¢lopmenl approxh is being
¢onsider¢d.
STRUCTURE. GOVERNAIYCE AND MANAGEMENT
Governing doeunbtnt
Th¢ Charity IS COlJlTolled by its ConsiilulM)n and is r¢gi￿C￿e￿ os a Sconish Chariiable IncorpLwated Organisaiion ISCIOI
iih the Office of the Scottish Charity Re8ul•tor IOSCRI.
REFERENCE AND ADMINISTRATIVE DrfAIiS
Registered Company nurnber
CS006400 (Scotlar￿)
Regi$iered Chgrlty number
SC052064
R¢gi$tered offire
Aros an Rubha
Knoek
Point
Isle ofL•vis
HS2 OBW
Trustees
A Morrison
K K¢nnedy
D Smiih
R MacRilrhie
A MacRilchie
J Moffison
A Campbell
M MacLeod
R MacKenzie
Compgnv Se¢r¢lary
Dsmiih
Page I

SANDWICKHILL DEVELOPMEKf TRusr scio
Reporf of the Trustees
for the YeAr EDded 31 Decernb¢r 2•25
REFERENCE AND ADMINISTRATIVE DETAJIS
Indtpe#deni Ex#Mln¢r
Mann Judd G)rdon Ltd
Ch*tered Account￿1$
26 Lewi5 Stre
Stornoway
Isle of Lewis
HSI 2JF
Appmvcd by orderof the iM)ard of ¢Thaees on 4 May 2026 siwKd on its behalf by:
A Morrison.

IndeptTrdeni Ei*mlller's R¢pD•l to ihe Trusltts or
Sjndwirkhill Development Trnst SCIO
l ￿pOrt ￿ the aceourtts for ihe year eNled 31 tknmber2025 sd (wl on p88es foul io eighi.
Respectlve respon5ibilitits of trU￿et$ #ttd tx*thltttr
The rhaTiIy'5 Irusitts are responsible for the prtparation of the a¢¢ounis in accordance with ihe iemis of the Charilie5
ar￿ Trustee Invellmeni IS¢oilandl Aci 2005 and Ihe Charilies Acwunis IScoiland} Regulat￿n5 21K)6 las amended). Th¢
harily's irusiees consider thai th¢ audit requirement of Regulation 10( l Ma) io (¢1 of the Accounts Regul￿10n$ does noi
apply. li is my TesTX)nsibility to examine lh¢ accounls required uJ¥Jer Seo*)n 441 I X¢) of ihe Act and to state whether
panicular mailers havc come io my attention.
BASi5 of the independtnt ¢%*mirter's report
My examinaiion was Carried out in accorda￿¢ with RegUl￿10n I l of the chariti￿ Ac¢ounts (Scotlandl Regulaiions
2006. An examin￿70￿ includes g review of ihe Xcouniing records kepi by the chariiy and a comparison of the accounts
presenied with iknse records. It 2150 includes ¢onsiderali￿ of any unusual Ilems or disc105ur¢s in ihe account5. atKI
seeking explanaiions fmm y(wJ as truslees ¢onceming any such mwters. The procedu￿$ undertaken do nol Provide all
the evidence Ihat would be wuiffd in an a￿jit. wwj eonsequthtly I do not expres5 an a￿All opinion on the view given
by the accounls.
In(kpenden¢ tXAffliner's 5t¥temenl
In ¢ortthe¢¢ion with my ¢.xaminaik(Mh. ￿ rnatier has come ￿ my aneniion=
I I I which giyes me ffasonable uuse to believe that. in any ma￿181 respect. Ihe requirements
to keep accounting records in acco￿3[￿ wilh S¢ciion 44IIXal of ihe 21x15 Aa and RegulatTrtin 4 of ihe 2006
Accounis RegulatiOll5' ar
to prepare ¥¢ounts which with ihe ￿NI]ng re￿rdS and io cornply wilh RegUl￿10n 8 of the 2006
Accounts Regulaiions
have nol been mei: or
121 io which. in my opinion. attenlion should be drown in order to enable a proper understandin& of the xcounts io be
Teached.
John E Moffai BA FCA
The Insiiiuie of Chartered A¢cwnianis in En8land and Wales
MaTrn Judd Gordon Ltd
Chart¢r¢d Accountan15
26 Lewis Streei
Stornoway
Isle of Leivis
HSI 2JF
4 May 2026

SANDWICKHILL DEVELOPMENT TRUSW SCIO
StAtem¢mt of Finan¢lAI Artivities
for ¢ht Ye*r Emded 31 Decemb¢r 2025
PerÈod
5.7.23
Ye¥ Ended
31.12.25
Totsl
rvnds
31.12.24
Total
funds
Restric*d
funds
INCOME AND ENDowME￿[s FROM
Donations legacies
31.(N)
32.1)00
EXPENDITUREON
CbaTi¢able •¢¢ivi¢les
Redevelopmenl of ihe forner Sandwick SclKx)I
Governance wsts
11,898
3(K)
6,620
408
300
Totsl
11198
NET INCOME
19.801
19.801
24,972
RECONCILIATION OF FUNDS
Toi81 funds brought forward
24,972
24,972
TOTAL FUNDS CARRIED FORWARD
The tK4es f4Th part of these rinti￿la1 sts*ments
Pa8e 4

SANDWICKHILL DEVELOPMENT TRUST SCIO
Bal*fv¢t Shttt
31 Deeember 21125
31.12.25
Total
fuTwJs
31.12.24
Total
fund$
Unresiricted
funds
Re￿n(ted
fund
)tes
CURRENT ASSETS
Cash ai bank
45.073
45,073
25,272
CREDITORS
Arnounts falling due wiihin one year
13(M))
13001
13001
NET CURRENT AssErs
44.773
44,773
24.972
TOTAL ASSETS LESS CURRENT
LIABILITIES
44,773
44.773
24.972
NET ASSETS
44.773
44.773
24.972
FUNDS
Unreslricied funds
44.773
24.972
TOTAL FUNDS
44.773
The financial statements were apw)Trtd by the Boord of Twsiees and avi￿15¢d for issue on 4 May 2026 and iirre
signed on lis behalf by:
K Kennedy - Trustee
D Smiili- Trusttt
The notes f(*m part of ihese financial statements
Page 5

SANDWICKHILL DEVELOPMENT TRUSTSCIO
]Votes ¢• the Fl¥#ntial St*t¢meAts
for tlje Vexr E*ded 31 December 2024
AccouKfiNG POLICILS
sb of preparing tht It#*thei*l Statements
The financial statements of the ¢haYity which is a public i￿ri1 eniity under FRS 102, hve been prepared in
accordance with ihe Charities SORP {FRS 1021 'A¢countin8 and RerffjiDg by Charities.. Stsiemeni of
Recornrnerykd Prafflice 4yltcable io charities pwarin8 their accounls in a¢cordaTKe with the Financial
Reporting Siandard applicable in the UK Republic of IrelaThl IFRS 1021 (effettive l January 2019}',
Financial Rew)rtin8 Standard 102 Tr Fin*)¢ial RcrA)rting Standard applicable in the UK and Republic of
Ireland,. The financial Maiemerbts hve be￿ prepared under ihe hi5tori¢al w5t convention.
In¢ome
All inwme is re¢ognised itt ihe Stat¢m¢nl of Finan¢ial Activities once the charity has erfitlernent to ihe funds, il
is proboble t1￿ the itKome will be received and ihe aT￿O￿t be meawred reliably.
Expendi(ure
Liabilities ￿ reco8niseil as expendilure as S￿1 as there is a legal or con4Nciive obli88tion committing the
dhaTiiy io ih* expenditure, li is probabl¢ ih* a transfer of ¢￿Ic￿nic benefits will be reqvired in settlement and
Ihe amount of Ihe obligation can be Measu￿ reliabty. Expendilure is accounted for on ￿ a￿rUa]S basis and has
bttn Classified under headings ihai aggregate all Wel￿ed ￿ ihe ￿te80ry. Where costs cannot be directly
anribuied to Particular he￿ing$ they have been alk￿ed to aciivilies a basis consi51enl with ihe use of
Taxation
The charity is exefflpi fr¢Mn co1￿110￿ on its ch*iialJl¢ ￿1vIlle5.
F￿nd attountiAz
Unr¢strided funds can be used in a¢cordathrt with the ¢haritsbl¢ objeaives ￿ the disc￿￿ of the ¢Nstees.
R¢￿Tl(led funds can only be wed ￿ PartI￿lar resthcted pwrKKsses within ihe objects of the charity.
Restrictitin5 arise when specified by the d(xMJror funds nised for ￿niCUlar restricted pwwses.
Furthw ¢xplana¢ion ofthe and purwTrse ofeach fund is inclth in ihe notes to the finaKia] 5tatenients.
DONAIIOJYS AND LEGACIES
Pertrod
S.7.23
Year Ended
31.12.25
31.12.24
Grants
32.¢)00
Grants received. inclth in the atr*)ve, are as follows:
Period
5.7.23
io
31.12.24
Y¢aT ENled
31.12.25
Crown Estate (CnESI
Point ond Sandwick Trust
31.999
16.000
continued...

SANDWICKHILL DEI.'ELOPMENT TRUST SCIO
Notes to Ihe Fin*nci81 St*teme*ts-
for tlbe Ye•r Ended 31 Decernber 202$
TRUSTEES. REMUNERATION AND BENEFITS
There were no truslees, rernurtTation or ￿h¢r benef￿ for the year eth 31 December 2025 rTror for the period
ended 31 Dec¢mb¢r ?024.
Trths¢ees' expense$
There were no iru5tees' cxpenses paid for the year ended 31 December 2025 nor for the period ended
31 December 2024.
COMPARATIVES FOR THE STATEMENT OF FINAI%CIAL ACTIVITIES
Unresiricied
funds
Re￿rIcted
fund
Toial
funds
INCOME AND ENtK)WMENfs FROM
Donalion5 and Iwcies
32.0(Kl
32.0
EXPENDITURE ON
Ch#ri14ble aelivilies
Redevelopmeni ofihe fomi¢r Sandwick
School
Governanc¢ ¢os15
6.620
408
6.620
408
Tolil
7,028
NET INCOME
24.972
?4.972
TOTAL FUNDS CARRIED FORWARD
24.972
24.972
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25
31.12.24
AccTUEd eipenses
300
300
MOVEMENT IN FUNDS
movemeni
in funds
Al
31.12.25
Ai 1.1.25
UnTestricttd fuThds
F¢asibiliry siudy fund
24.972
19.801
44.773
TOTAL FUNDS
24.972
19,801
44.773
Pa8e 7
continued...

SANDWICKHILL DEVELOPMENT TRIJST SCIO
Notss to tht Fi#inei*l St*¢thThts- contÈ•wed
for the Y￿r Ended 31 Dtceml>er 21125
MOVEME￿ IN FUNDS- ¢on¢SAwd
Net movemeni in funds. imclwjed in the a￿¥¢ are as folh)ws:
Inwmin
resource5
Resou
expend
Movement
in f4Jnds
Unrestrkned fuThd$
Feasibility study fund
31.99)
111198
19,801
TOTAL FUNDS
31.999
12 198)
Compirgtiv¢5 lor ID l•nds
Net
At
31.12.24
in fund5
Unr¢slrirted
Feasibility study fund
24,972
24,972
TOTAL FUNDS
24.972
24.9n
Compardtive net movemenl in fw)d& included in ihe #lKJve ￿ as follows:
Incornin
Resources
resources expended
Movement
in funds
Unreuricted f￿Thd$
Feasibility sludy
32.(
{7.0281
24,972
TiyfAL FUNDS
7,0281
RELATED PARTY DISCLOSURES
Thert were Th) rel4ted p¥ry irattsaikn for the year ¢TrJed 31 Deeember 2025.
Page 8

SANDWICKHILL DEVELOPMEKfTRu&r scio
Drt*iled St*tement Of Finirtigl Atltvitits
for the Ye*r EThded JI Dtctmber 2025
Period
5.7.23
to
31.12.24
Year Ended
31.12.25
INCOME AND ENIX)WMENTS
Donations ind leg*eies
Gr&nis
31.999
32.000
Total in¢oming resources
31.999
32.000
EXPENDITURE
Ch4ri¢4ble actiyitles
Telephone
Feasibility study co￿5
Professional Fee5
394
1.560
9.944
428
6,192
11,898
6,620
Support eostS
GovernAnt¢ cwt5
A¢counian¢y and Iwl fees
AGM ¢osis
300
300
108
3(
405
TO￿ ￿$OU￿¢S expEnded
12,198
Nti incom¢
19.801
24,972
This paxe does Th)t forni pan ofihe ￿￿￿lory financial Sthlcmen
Page 9