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REGISTERED COMPANY NUMBER: SC398993 (Scotland)
REGISTERED CHARITY NUMBER: 042503
























REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

HEBRIDEAN CONNECTIONS

HEBRIDEAN CONNECTIONS

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024










Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 13

HEBRIDEAN CONNECTIONS (REGISTERED NUMBER: SC398993)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MAY 2024



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 May 2024. 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 company's objects are to promote the advancement of education, arts, heritage and culture, and by the advancement of citizenship or community development, and any associated charitable purposes relative to the above, for the benefit of the community in the Hebrides and other areas with historical connections to the Hebrides that meet with the foregoing objects.

Significant activities
The charity continues to manage the operation and development of the Hebridean Connections website.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
The charity maintains and promotes the cultural heritage of the Hebrides through the Hebridean Connections website, a gateway to tens of thousands of freely available records about the people and places of the Western Isles.

FINANCIAL REVIEW
Financial position
During the year the charity's resources expended exceeded incoming resources resulting in net expenditure of £2,623 for the period (2023 - net expenditure of £1,750). This represents an increase of £401 in unrestricted funds and a decrease of £3,024 in restricted funds. Unrestricted reserves has as a result increased to £3,376 (2023 - £2,975).

Principal funding sources
The charity is dependent on grants and donations to fund its operational costs. Full details of the charity's principal funding sources are included in the notes to the financial statements.

Reserves policy
The trustees consider that due to the funding commitments secured and the operational structure of the charity there is no requirement to hold significant levels of unrestricted reserves at the present time.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation is a charitable company limited by guarantee, incorporated on 6 May 2011. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and appointment of new trustees
The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association the directors are appointed at the Annual General Meeting. One third of the directors must retire by rotation at each Annual General Meeting.

Organisational structure
The board consists of voluntary directors who manage the affairs of the charity through regular board meetings. The
board members are heavily involved in the day to day operations of the charity.

Induction and training of new trustees
The charity undertakes training for trustees to ensure awareness and understanding of:-
- the responsibilities of directors;
- the organisational structure of the charity;
- the financial position of the charity; and
- the future plans and objectives of the charity.

HEBRIDEAN CONNECTIONS (REGISTERED NUMBER: SC398993)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MAY 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The trustees have considered the major risks to which the charity is exposed, in particular those relating to the operations and finances of the charity, and are satisfied that measures are in place to mitigate exposure to those risks.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC398993 (Scotland)

Registered Charity number
042503

Registered office
Ravenspoint
Kershader
Isle of Lewis
HS2 9QA

Trustees
D Morrison
I Macarthur
I Mackay
Mrs A Macsween

Company Secretary
Mrs A Macsween

Independent Examiner
Iain Morrison ACMA
CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS

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 18 April 2025 and signed on its behalf by:





D Morrison - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
HEBRIDEAN CONNECTIONS



I report on the accounts for the year ended 31 May 2024 set out on pages four 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.








Iain Morrison ACMA
The Chartered Institute of Management Accountants

CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS

22 April 2025

HEBRIDEAN CONNECTIONS

STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MAY 2024

31.5.24 31.5.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 420 - 420 1,475

Charitable activities 3
Local history - 4,000 4,000 2,250
Total 420 4,000 4,420 3,725

EXPENDITURE ON
Charitable activities 4
Local history 19 7,024 7,043 5,475

NET INCOME/(EXPENDITURE) 401 (3,024 ) (2,623 ) (1,750 )


RECONCILIATION OF FUNDS
Total funds brought forward 2,975 10,672 13,647 15,397

TOTAL FUNDS CARRIED FORWARD 3,376 7,648 11,024 13,647

HEBRIDEAN CONNECTIONS (REGISTERED NUMBER: SC398993)

BALANCE SHEET
31 MAY 2024

31.5.24 31.5.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 11 - 801 801 1,509

CURRENT ASSETS
Debtors 12 2,104 93 2,197 1,825
Cash at bank 1,272 7,819 9,091 11,703
3,376 7,912 11,288 13,528

CREDITORS
Amounts falling due within one year 13 - (1,065 ) (1,065 ) (1,390 )

NET CURRENT ASSETS 3,376 6,847 10,223 12,138

TOTAL ASSETS LESS CURRENT LIABILITIES 3,376 7,648 11,024 13,647

NET ASSETS 3,376 7,648 11,024 13,647
FUNDS 14
Unrestricted funds 3,376 2,975
Restricted funds 7,648 10,672
TOTAL FUNDS 11,024 13,647

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.


HEBRIDEAN CONNECTIONS (REGISTERED NUMBER: SC398993)

BALANCE SHEET - continued
31 MAY 2024

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 18 April 2025 and were signed on its behalf by:





D Morrison - Trustee

HEBRIDEAN CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024


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.

The financial statements are prepared in sterling which is the functional currency of the charity, and amounts are rounded to the nearest £.

Going concern
The activities of the charity have been affected by the impact of the COVID-19 pandemic and the trustees have assessed the charity's ability to continue as a going concern.

The management team have prepared projections which reflect the financial impact of the coronavirus crisis on the charity. The trustees have reviewed the projections and, based on this review, have a reasonable expectation that the charity has adequate resources to continue in operation for a period of at least 12 months from the approval of the financial statements. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

Financial reporting standard 102 - reduced disclosure exemptions
The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions that affect the amounts reported for assets, liabilities, income and expenditure.

The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised and in future periods should it affect future periods.

The estimates and assumptions which carry a higher degree of risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows:

Useful economic lives of tangible fixed assets
The annual depreciation charge for tangible fixed assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. They are amended when necessary to reflect current estimates, future investment, economic utilisation and the physical condition of the assets. See note 11 for details of the values of tangible fixed assets.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.

Grants generated to support the objects of the charity and without further specified purpose are taken to the Statement of Financial Activities in that period. Grants received which are related to capital expenditure or are for a specified purpose are transferred to Restricted Funds and are utilised to fund the future depreciation of the related capital expenditure or fund the costs relating to the specified purpose.

HEBRIDEAN CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


1. ACCOUNTING POLICIES - continued


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.

Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its objects and activities. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include accountancy fees and costs linked to the strategic management of the charity.

Allocation and apportionment of costs
All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. estimated usage.

Intangible assets
Intangible assets relate to the purchase of intellectual property rights in 2013. These costs are being depreciated over 10 years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Computer equipment - 33% on cost

Tangible fixed assets are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £100 are not capitalised.

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.


HEBRIDEAN CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


2. DONATIONS AND LEGACIES
31.5.24 31.5.23
£    £   
Donations 420 1,475

3. INCOME FROM CHARITABLE ACTIVITIES
31.5.24 31.5.23
Activity £    £   
Grants Local history 4,000 2,250

Grants received, included in the above, are as follows:
31.5.24 31.5.23
£    £   
Highlands and Islands Enterprise - 2,250
Comhairle nan Eilean Siar - Crown Estate Funding 4,000 -
4,000 2,250

4. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 5) note 6) Totals
£    £    £   
Local history 6,265 778 7,043

5. DIRECT COSTS OF CHARITABLE ACTIVITIES
31.5.24 31.5.23
£    £   
Project management 850 -
Website 4,379 -
Telephone 257 229
Software and IT costs 71 1,694
Consultancy fees - 2,250
Depreciation 708 573
6,265 4,746


HEBRIDEAN CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


6. SUPPORT COSTS
Governance
Other costs Totals
£    £    £   
Local history 180 598 778

Support costs, included in the above, are as follows:
31.5.24 31.5.23
Local Total
history activities
£    £   
Meeting expenses 41 -
Sundry expenses 120 156
Bank charges 19 68
Accountancy fees 468 444
Legal and professional fees 130 61
778 729

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.5.24 31.5.23
£    £   
Depreciation - owned assets 708 573

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2024 nor for the year ended 31 May 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 May 2024 nor for the year ended 31 May 2023.


9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,475 - 1,475

Charitable activities
Local history - 2,250 2,250
Total 1,475 2,250 3,725

EXPENDITURE ON
Charitable activities
Local history 68 5,407 5,475

HEBRIDEAN CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£    £    £   

NET INCOME/(EXPENDITURE) 1,407 (3,157 ) (1,750 )


RECONCILIATION OF FUNDS
Total funds brought forward 1,568 13,829 15,397

TOTAL FUNDS CARRIED FORWARD 2,975 10,672 13,647

10. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 June 2023 and 31 May 2024 45,000
AMORTISATION
At 1 June 2023 and 31 May 2024 45,000
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 -

11. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 June 2023 and 31 May 2024 5,438
DEPRECIATION
At 1 June 2023 3,929
Charge for year 708
At 31 May 2024 4,637
NET BOOK VALUE
At 31 May 2024 801
At 31 May 2023 1,509


HEBRIDEAN CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Other debtors 2,104 1,702
Prepayments 93 123
2,197 1,825

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 596 946
Accrued expenses 469 444
1,065 1,390

14. MOVEMENT IN FUNDS
Net
movement At
At 1.6.23 in funds 31.5.24
£    £    £   
Unrestricted funds
General fund 2,975 401 3,376

Restricted funds
Restricted Fund 10,672 (3,024 ) 7,648

TOTAL FUNDS 13,647 (2,623 ) 11,024

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 420 (19 ) 401

Restricted funds
Restricted Fund 4,000 (7,024 ) (3,024 )

TOTAL FUNDS 4,420 (7,043 ) (2,623 )


HEBRIDEAN CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.6.22 in funds 31.5.23
£    £    £   
Unrestricted funds
General fund 1,568 1,407 2,975

Restricted funds
Restricted Fund 13,829 (3,157 ) 10,672

TOTAL FUNDS 15,397 (1,750 ) 13,647

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 1,475 (68 ) 1,407

Restricted funds
Restricted Fund 2,250 (5,407 ) (3,157 )

TOTAL FUNDS 3,725 (5,475 ) (1,750 )

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 May 2024.

16. FUNDS

The general fund represents unrestricted funds which the trustees are free to use in accordance with the charitable objects.

Restricted funds hold funding received to maintain the Hebridean Connections website and complementary IT support services.