Còisir Ghàidhlig Loch Abar (Lochaber Gaelic Choir)
Scottish Charity Number SC053370
Annual Report and Financial Statements For the period 20th May 2024 to 31st October 2025
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Trustees' Annual Report
For the period 20th May 2024 to 31st October 2025
The trustees have pleasure in presenting their report together with the financial statements for the period 20th May 2024 to 31st October 2025.
Reference and Administrative Information
Charity Name
Còisir Ghàidhlig Loch Abar (Lochaber Gaelic Choir)
Address
Fern House, Seafield Gardens, Fort William, PH33 6RJ
Bankers
TSB Bank Plc, Fort William Royal Bank of Scotland, Fort William
Independent Examiner
Marie McMillan Cert Acct (Open), Finance Manager, Voluntary Action Lochaber, An Drochaid, Claggan Road, Fort William, PH33 6PH
Current Trustees
Carolyn Groat - Chairperson Margaret MacMaster - Secretary Linda Delaney - Treasurer Anne Marie Campbell Jane Douglas John Hutchison Alasdair Macdonald Christine MacMaster Shona MacQueen Ellen Major Ellen Nicolson Geoff Soe-Paing
Structure, Governance and Management
The structure of the association consists of:-
(a) the Members - who have the right to attend the annual general meeting (and any special general meeting) and have important powers under the constitution; in particular, the members elect people to serve on the management committee and take decisions in relation to changes to the constitution itself. Membership shall be open to any person 18 years or over regardless of gender, race, nationality, disability, sexual preference, religion or belief who is living in, interested in, working in or from the Lochaber area who support the aims of the Choir.
(b) the Management Committee (Trustees) - who hold regular meetings during the period between annual general meetings, and generally control and supervise the activities of the association; in particular the management committee is responsible for monitoring the financial position of the association.
Constitution
The charity was registered on 20th May 2024 and is bound by the constitution adopted on 6th January 2024.
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Appointment of Management Committee (Trustees)
The Management Committee are the Trustees of the Charity.
The maximum number of members of the Management Committee shall be 12.
A person shall not be eligible for election / appointment to the Management Committee unless they are a member of the association.
At each annual general meeting, the members may elect any member to be a member of the Management Committee. The Management Committee may at any time appoint any member to be a member of the Management Committee. At each annual general meeting, all of the members of the Management Committee shall retire from office but shall be eligible for re-election.
Objectives and Activities
The objectives of the Charity are:-
(a) To promote community activity, enjoyment and social inclusion through choral singing. Gaelic language and music. (b) To provide educational, recreational, leisure and social activities for members through the promotion of Gaelic language and music.
(c) To advance the appreciation of the Gaelic language and culture through public performances for the benefit of the wider community.
Charitable Purposes
The charitable purposes of the charity are the advancement of the arts, heritage, culture or science.
Activities
See Chairperson's Report
Achievements and Performance
See Chairperson's Report
Financial review
Income for the period was £21,696 which included the transfer of funds from the unincorporated association of £10,652. Expenditure for same period was £14,939 resulting in a surplus of £6,756. Reserves held at year end were £6,756 of unrestricted funds.
Reserves Policy
The Trustees would aim to retain 3 months worth of normal running costs in order to meet commitments and to cover any unexpected expenditure.
Plans for future period
See Chairperson's Report
Exemptions from Disclosure
There are no exemptions from disclosure.
Funds held as custodian trustee on behalf of others
There are no funds held as custodian trustee on behalf of others.
This report was approved by the trustees on 202616 Feb 2026
Name of Trustee : Margaret MacMaster
Date: 16 Feb 2026
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Còisir Ghàidhlig Loch Abar (Lochaber Gaelic Choir) Scottish Charity Number SC053370
Independent examiner’s report to the trustees on the unaudited accounts of Còisir Ghàidhlig Loch Abar.
I report on the accounts of the Charity for the period 20th May 2024 to 31st October 2025 which are set out on pages 5 to 8.
Respective responsibilities of trustee and independent examiner
The charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity 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 the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently 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:
1 which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006
-
Accounts Regulations, and
-
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006
-
Accounts Regulations
have not been met, or
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Marie McMillan Cert Acct (Open) Date: - 2026 27 Feb Finance Manager Voluntary Action Lochaber An Drochaid, Claggan Road Fort William PH33 6PH
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Còisir Ghàidhlig Loch Abar (Lochaber Gaelic Choir) Receipts and Payments Accounts For the period 20th May 2024 to 31st October 2025 Scottish Charity Number SC053370
| Period to | Period to | Period to | |||
|---|---|---|---|---|---|
| 31st October | 31st October | 31st October | |||
| 2025 | 2025 | 2025 | |||
| Unrestricted | Restricted | Total | |||
| Receipts | Note | £ | £ | £ | |
| Grants and Donations | |||||
| Grants | 4 | - | - | - | |
| Donations | 5 | 10,652 | - | 10,652 | |
| Bank interest received | - | - | - | ||
| Fund Raising | |||||
| Membership Subs | 7,165 | - | 7,165 | ||
| Performance Fees | 500 | - | 500 | ||
| Red Choir Books | 144 | - | 144 | ||
| Red Book Day Income | 718 | - | 718 | ||
| Mod 2025 Hats | 240 | - | 240 | ||
| Mod Contributions | 2,056 | - | 2,056 | ||
| Prize Money | 100 | - | 100 | ||
| Misc | 105 | - | 105 | ||
| PRAEG Survey | 15 | - | 15 | ||
| Total Receipts | 21,696 | - | 21,696 | ||
| Payments | |||||
| Charitable Activities | |||||
| Hall Hire | 2,235 | - | 2,235 | ||
| Stationery | 24 | - | 24 | ||
| Memberships & Fees | 135 | - | 135 | ||
| Conductor Fees | 7,667 | - | 7,667 | ||
| Red Book Day Expenditure | 628 | - | 628 | ||
| An Comunn Fees | 395 | - | 395 | ||
| Mod Hats | 250 | - | 250 | ||
| Mod Meals & Accommodation | 2,887 | - | 2,887 | ||
| Misc | 719 | - | 719 | ||
| Governance Costs | |||||
| Independent Examination | 7 | - | - | - | |
| Total Payments | 14,939 | - | 14,939 | ||
| Surplus/(Deficit) for the year before transfers | 6,756 | - | 6,756 | ||
| Transfers between funds | 6 | - | - | - | |
| Surplus/(Deficit) for the year | 6,756 | - | 6,756 |
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Còisir Ghàidhlig Loch Abar (Lochaber Gaelic Choir) Receipts and Payments Accounts For the period 20th May 2024 to 31st October 2025 Scottish Charity Number SC053370
| Period to | Period to | Period to | ||
|---|---|---|---|---|
| 31st October | 31st October | 31st October | ||
| 2025 | 2025 | 2025 | ||
| Unrestricted | Restricted | Total | ||
| £ | £ | £ | ||
| Statement of Balances - as at 31st October 2025 | ||||
| Opening cash at bank and in hand | - | - | - | |
| Add Income | 21,696 | - | 21,696 | |
| 21,696 | - | 21,696 | ||
| Less Expenditure | 14,939 | - | 14,939 | |
| Transfers | 6 | - | - | - |
| Closing cash at bank and in hand | 6,756 | - | 6,756 | |
| Bank and Cash Balances | ||||
| TSB Club, Charity and Trust Account | 10 | - | 10 | |
| RBS Business Current Account | 6,746 | - | 6,746 | |
| Outstanding lodgements | - | - | - | |
| Outstanding cheques | - | - | - | |
| Petty cash | - | - | - | |
| 9 & 10 | 6,756 | - | 6,756 | |
| - | - | - |
Signed on behalf of all Trustees:
Name: Margaret MacMaster Date: 2026 16 Feb 2026
The notes on pages 7 to 8 form part of these financial statements
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Còisir Ghàidhlig Loch Abar (Lochaber Gaelic Choir) Scottish Charity Number SC053370
Notes to the accounts
For the period 20th May 2024 to 31st October 2025
1 Basis of Accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
This is the first set of accounts since the Charity was registered on 20th May 2024.
2 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. The trustees maintain a single unrestricted fund for the day-to-day running of the Charity. During the period the charity received a donation of £10,652 from the unincorporated association.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
3 Related party transactions
No remuneration was paid to the trustees or any connected persons during the period.
4 Grants
| Grants | Unrestricted Funds Restricted Funds Total 2025 - - - |
|---|---|
| - - - |
5 Donations
| Donations | |
|---|---|
| Tfr from unincorporated association | Unrestricted Funds Restricted Funds Total 2025 10,652 - 10,652 |
| 10,652 - 10,652 |
6 Transfers between funds
There were no transfers between funds during the period.
7 Governance Costs
| Governance Costs | |
|---|---|
| Independent Examination | Unrestricted Funds Restricted Funds Total 2025 - - - |
| - - - |
8 Volunteers
The trustees would like to record their thanks to all band members, staff, supporters, and families who help make the Lochaber Schools' Pipe Band a vital part of the community.
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9 Restricted Funds
| 9 Restricted Funds | |
|---|---|
| Restricted Funds 10 Unrestricted Funds Unrestricted Funds |
At 20th May 2024 Incoming Outgoing Transfers At 31st October 2025 - - - - - |
| - - - - - |
|
| At 20th May 2024 Incoming Outgoing Transfers At 31st October 2025 - 21,696 (14,939) - 6,756 |
|
| - 21,696 (14,939) - 6,756 |
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