REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Financial Statements for the Year Ended 31 December 2023 |
for |
URRAS EAGLAIS NA H-AOIDHE |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Financial Statements for the Year Ended 31 December 2023 |
for |
URRAS EAGLAIS NA H-AOIDHE |
URRAS EAGLAIS NA H-AOIDHE |
Contents of the Financial Statements |
for the Year Ended 31 December 2023 |
Page |
Report of the Trustees | 1 | to | 4 |
Independent Examiner's Report | 5 |
Statement of Financial Activities | 6 |
Balance Sheet | 7 | to | 8 |
Notes to the Financial Statements | 9 | to | 13 |
URRAS EAGLAIS NA H-AOIDHE (REGISTERED NUMBER: SC214629) |
Report of the Trustees |
for the Year Ended 31 December 2023 |
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). |
OBJECTIVES AND ACTIVITIES |
Objectives and aims |
The objects of the charity are to safeguard, consolidate and carry out such works as may from time to time be necessary for the preservation of St. Columba's Church at Aignish, Point, Isle of Lewis or Eaglais na-h'Aoidhe and the historic cemetery thereof, thereby safeguarding and protecting an important example of the historical and architectural heritage of the Western Isles for the benefit of the public: and to enhance the physical and intellectual access of the general public to the Church and cemetery of St. Columba's, Uidh. |
URRAS EAGLAIS NA H-AOIDHE (REGISTERED NUMBER: SC214629) |
Report of the Trustees |
for the Year Ended 31 December 2023 |
ACHIEVEMENT AND PERFORMANCE |
Chairman's report for AGM, 19th September 2023 |
Significant events of the year: |
In the autumn of last year Point & Sandwick Trust gave us a grant of £14,600 to cover the cost of the Analysis of Archaeological Artefacts which is now commissioned and underway. These artefacts were collected during the archaeological oversight of the coastal protection work and hopefully give an insight into the lives of people through the ages. |
The archaeological survey & exploration of the Gateway construction site together with the repair work on the Mausoleums were both successfully carried out under the supervision of our architect, Krystyna Pytasz in late 2023. Progress on the design of the new Gateway building has continued with both a Zoom meeting between Krystyna Pytasz and the project working group in March and the continuing review of Krystyna's draft designs and costings now available to us. These drawings were on display to the public on the Open Day this September. |
On 9th August this year the Ui Church hosted yet another wedding. This time it was the turn of Donna Macdonald who was born and grew up in Aignish. She and her new husband Tet Weo, who now live and work in New Zealand, had a very successful day despite this year's very unseasonal weather. It was particularly noteworthy for me as her family have been my next door neighbours for 30 years and I live in her great grandparents former Croft house! They used our gazebo in the church for the ceremony and made us a very generous gift towards fundraising. |
Fundraising, Projects & Publications: |
We held an enjoyable and successful Ceilidh after the AGM in September 2023. Our next public fundraising events was the Open Day in September this year. We have applied for funding for the pre-planning costs, including design costs, of the Gateway. |
We are very grateful to Lewis Wind Power for a grant of £1,000 and to the Stornoway Trust Small Grants Community Fund for a grant of £7,000. Our various collection boxes have continued to provide a steady and useful income. The Aros and Buth an Rubha, both now well established, are providing a welcome publicity point again as well as an ideal venue for meetings in the conference room & Café Roo. |
Three new large, colourful information panels and a fixed collection box are in place as visitors and shoppers enter from the car park. A number of publications have been replaced with updated or new editions. In particular the main Ui Church and Graveyard leaflet and the new 'all colour' Point leaflet, which are both very well received. We continue to see an increase in visitors to the church as a result of both the cruise ship season and other island visitors. |
The appearance of the graveyard continues to impress both locals and visitors alike (thanks again to John Don's hard work) and we are still fortunately 'rabbit free' despite their return in numbers, both to the Braighe and Point in general. |
Welcomes & Farewells: |
This year we welcomed two new Directors, DJ Macsween & Campbell McKenzie, to our monthly meetings. We also welcome Fiona Mackinnon who will assist with merchandise and other projects. |
Thanks to fellow Directors & Officers: |
Again my thanks go to my fellow directors for their continued support. It continues to be very rewarding working with a very willing bunch of people who are always on hand to help with all challenges and routine jobs that occur. |
Liz, assisted as ever by Helen, continues as the hardest working members of our team and for their help and enthusiasm I am as usual very grateful. |
Simon Riley |
September 2024 |
FINANCIAL REVIEW |
Reserves policy |
The policy of the charity is to use its reserves towards the upgrading of Eaglais Na H-Aoidhe. |
The restricted fund is fully expended. |
URRAS EAGLAIS NA H-AOIDHE (REGISTERED NUMBER: SC214629) |
Report of the Trustees |
for the Year Ended 31 December 2023 |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
Urras Eaglais Na H-Aiodhe is a charitable company, limited by guarantee, as defined by the Companies Act 2006. Its purposes and administrative arrangements are set out in the constitution. |
Recruitment and appointment of new trustees |
All of the charity's trustees are appointed or reappointed by the members at the Annual General Meeting each year. |
Organisational structure |
The trustees have control of the charity and its property and funds. |
The trustees must hold at least four meetings each year. Every issue may be determined by a simple majority of the votes cast at a meeting but a written resolution signed by all the trustees is as valid as a resolution passed at a meeting. Except for the chairman of the meeting, who has a second or casting vote, every trustee has one vote on each issue. |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
Registered office |
Trustees |
Company Secretary |
Independent Examiner |
Andrew Cumming |
Mann Judd Gordon Ltd |
Chartered Accountants |
26 Lewis Street |
Stornoway |
Isle of Lewis |
HS1 2JF |
URRAS EAGLAIS NA H-AOIDHE (REGISTERED NUMBER: SC214629) |
Report of the Trustees |
for the Year Ended 31 December 2023 |
REFERENCE AND ADMINISTRATIVE DETAILS |
Website |
www.uichurch.co.uk |
STATEMENT OF TRUSTEES' RESPONSIBILITIES |
The trustees (who are also the directors of Urras Eaglais Na H-Aoidhe for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). |
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to |
- | select suitable accounting policies and then apply them consistently; |
- | observe the methods and principles in the Charity SORP; |
- | make judgements and estimates that are reasonable and prudent; |
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. |
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. |
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. |
Approved by order of the board of trustees on |
Independent Examiner's Report to the Trustees of |
Urras Eaglais Na H-Aoidhe |
I report on the accounts for the year ended 31 December 2023 set out on pages six to thirteen. |
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 Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 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 the independent examiner's report |
My examination was 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 seeking explanations from you as 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 connection with 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 to comply with Regulation 8 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. |
Andrew Cumming |
The Institute of Chartered Accountants of Scotland |
Mann Judd Gordon Ltd |
Chartered Accountants |
26 Lewis Street |
Stornoway |
Isle of Lewis |
HS1 2JF |
23 September 2024 |
URRAS EAGLAIS NA H-AOIDHE |
Statement of Financial Activities |
for the Year Ended 31 December 2023 |
31.12.23 | 31.12.22 |
Unrestricted | Restricted | Total | Total |
fund | fund | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 2 |
EXPENDITURE ON |
Raising funds |
Charitable activities |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 250,390 |
URRAS EAGLAIS NA H-AOIDHE (REGISTERED NUMBER: SC214629) |
Balance Sheet |
31 December 2023 |
31.12.23 | 31.12.22 |
Unrestricted | Restricted | Total | Total |
fund | fund | funds | funds |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 6 |
CURRENT ASSETS |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 7 | ( |
) | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 8 |
Unrestricted funds | 21,645 |
Restricted funds | 228,745 |
TOTAL FUNDS | 250,390 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006. |
The trustees acknowledge their responsibilities for |
(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and |
(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. |
URRAS EAGLAIS NA H-AOIDHE (REGISTERED NUMBER: SC214629) |
Balance Sheet - continued |
31 December 2023 |
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
The financial statements were approved by the Board of Trustees and authorised for issue on |
URRAS EAGLAIS NA H-AOIDHE |
Notes to the Financial Statements |
for the Year Ended 31 December 2023 |
1. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
Income |
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. |
Expenditure |
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
Church conservation works | - |
Equipment | - |
Taxation |
The charity is exempt from corporation tax on its charitable activities. |
Fund accounting |
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. |
2. | DONATIONS AND LEGACIES |
31.12.23 | 31.12.22 |
£ | £ |
Fundraising and donations |
Grants |
Grants received, included in the above, are as follows: |
31.12.23 | 31.12.22 |
£ | £ |
Comhairle nan Eilean Siar | - | 600 |
Point and Sandwick Trust | 14,678 | - |
14,678 | 600 |
URRAS EAGLAIS NA H-AOIDHE |
Notes to the Financial Statements - continued |
for the Year Ended 31 December 2023 |
3. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
31.12.23 | 31.12.22 |
£ | £ |
Depreciation - owned assets |
4. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022. |
5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
fund | fund | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
EXPENDITURE ON |
Raising funds |
Charitable activities |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 21,892 | 241,279 |
TOTAL FUNDS CARRIED FORWARD | 21,645 | 228,745 | 250,390 |
URRAS EAGLAIS NA H-AOIDHE |
Notes to the Financial Statements - continued |
for the Year Ended 31 December 2023 |
6. | TANGIBLE FIXED ASSETS |
Eaglais | Church |
Na | conservation |
H-Aoidhe | works | Equipment | Totals |
£ | £ | £ | £ |
COST |
At 1 January 2023 and 31 December 2023 |
DEPRECIATION |
At 1 January 2023 |
Charge for year |
At 31 December 2023 |
NET BOOK VALUE |
At 31 December 2023 |
At 31 December 2022 |
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.12.23 | 31.12.22 |
£ | £ |
Accrued expenses |
8. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1.1.23 | in funds | 31.12.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 21,645 | 1,228 | 22,873 |
Restricted funds |
General fund | 228,745 | (37,540 | ) | 191,205 |
TOTAL FUNDS | (36,312 | ) | 214,078 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 5,713 | (4,485 | ) | 1,228 |
Restricted funds |
General fund | 14,678 | (52,218 | ) | (37,540 | ) |
TOTAL FUNDS | ( |
) | (36,312 | ) |
URRAS EAGLAIS NA H-AOIDHE |
Notes to the Financial Statements - continued |
for the Year Ended 31 December 2023 |
8. | MOVEMENT IN FUNDS - continued |
Comparatives for movement in funds |
Net |
movement | At |
At 1.1.22 | in funds | 31.12.22 |
£ | £ | £ |
Unrestricted funds |
General fund | 21,892 | (247 | ) | 21,645 |
Restricted funds |
General fund | 241,279 | (12,534 | ) | 228,745 |
TOTAL FUNDS | 263,171 | (12,781 | ) | 250,390 |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 6,255 | (6,502 | ) | (247 | ) |
Restricted funds |
General fund | - | (12,534 | ) | (12,534 | ) |
TOTAL FUNDS | 6,255 | (19,036 | ) | (12,781 | ) |
A current year 12 months and prior year 12 months combined position is as follows: |
Net |
movement | At |
At 1.1.22 | in funds | 31.12.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 21,892 | 981 | 22,873 |
Restricted funds |
General fund | 241,279 | (50,074 | ) | 191,205 |
TOTAL FUNDS | 263,171 | (49,093 | ) | 214,078 |
URRAS EAGLAIS NA H-AOIDHE |
Notes to the Financial Statements - continued |
for the Year Ended 31 December 2023 |
8. | MOVEMENT IN FUNDS - continued |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 11,968 | (10,987 | ) | 981 |
Restricted funds |
General fund | 14,678 | (64,752 | ) | (50,074 | ) |
TOTAL FUNDS | 26,646 | (75,739 | ) | (49,093 | ) |
9. | RELATED PARTY DISCLOSURES |