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REGISTERED COMPANY NUMBER: SC214629 (Scotland)
REGISTERED CHARITY NUMBER: SC030892














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
SC214629 (Scotland)

Registered Charity number
SC030892

Registered office
Innis Mara
Garrabost
Point
Isle of Lewis
HS2 0PN

Trustees
Sheriff C S Mackenzie Honorary President
Mr S E F Riley Chair
Mr D Macleod Treasurer
Mrs E Chaplin Company Secretary
Mr N Macleod
Mr G K M Macdonald
Mrs J Macdonald
Mr D Macleod
Mrs A Y Stewart
Mr A J Murray
The Rev P J Moger (resigned 8.3.23)
Mr A Macleod
Mr W C McKenzie (appointed 19.9.23)
Ms H Macdonald
Mr D J Macsween (appointed 19.9.23)

Company Secretary
Mrs E Chaplin

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 23 September 2024 and signed on its behalf by:





Mrs E Chaplin - Trustee

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 5,713 14,678 20,391 6,255

EXPENDITURE ON
Raising funds - - - 2,431

Charitable activities
Charitable activities 4,064 39,684 43,748 3,650
Depreciation 421 12,534 12,955 12,955
Total 4,485 52,218 56,703 19,036

NET INCOME/(EXPENDITURE) 1,228 (37,540 ) (36,312 ) (12,781 )


RECONCILIATION OF FUNDS
Total funds brought forward 21,645 228,745 250,390 263,171

TOTAL FUNDS CARRIED FORWARD 22,873 191,205 214,078 250,390

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 4,390 188,006 192,396 205,351

CURRENT ASSETS
Cash at bank 18,639 3,199 21,838 45,195

CREDITORS
Amounts falling due within one year 7 (156 ) - (156 ) (156 )

NET CURRENT ASSETS 18,483 3,199 21,682 45,039

TOTAL ASSETS LESS CURRENT
LIABILITIES

22,873

191,205

214,078

250,390

NET ASSETS 22,873 191,205 214,078 250,390
FUNDS 8
Unrestricted funds 22,873 21,645
Restricted funds 191,205 228,745
TOTAL FUNDS 214,078 250,390

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 23 September 2024 and were signed on its behalf by:





Mr D Macleod - Trustee





Mr S E F Riley - Trustee

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 - 4% depreciation on cost
Equipment - 20% depreciation on cost

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 5,713 5,655
Grants 14,678 600
20,391 6,255

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 12,955 12,954

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 6,255 - 6,255

EXPENDITURE ON
Raising funds 2,431 - 2,431

Charitable activities
Charitable activities 3,650 - 3,650
Depreciation 421 12,534 12,955
Total 6,502 12,534 19,036

NET INCOME/(EXPENDITURE) (247 ) (12,534 ) (12,781 )


RECONCILIATION OF FUNDS
Total funds brought forward 21,892 241,279 263,171

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 4,391 313,343 2,106 319,840
DEPRECIATION
At 1 January 2023 - 112,804 1,685 114,489
Charge for year - 12,534 421 12,955
At 31 December 2023 - 125,338 2,106 127,444
NET BOOK VALUE
At 31 December 2023 4,391 188,005 - 192,396
At 31 December 2022 4,391 200,539 421 205,351

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Accrued expenses 156 156

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 250,390 (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 20,391 (56,703 ) (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

There were no related party transactions for the year ended 31 December 2023.