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REGISTERED COMPANY NUMBER: SC234305 (Scotland)

REGISTERED CHARITY NUMBER: SC018004















Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 October 2024

for


COMUNN EACHDRAIDH NIS


COMUNN EACHDRAIDH NIS







Contents of the Financial Statements

for the Year Ended 31 October 2024






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


18


COMUNN EACHDRAIDH NIS (REGISTERED NUMBER: SC234305)


Report of the Trustees

for the Year Ended 31 October 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 October 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

1. The advancement of citizenship and community learning and development and in particular the regeneration and improvement of the physical, social and economic infrastructure of the area, including assisting people who are disadvantaged because of social or economic circumstances;

2. The promotion of local heritage, culture, arts and the Gaelic language through the provision of a museum and archive and the creation of exhibitions, events, publications, facilities and other services related to the historical culture, natural and geographical aspects of the area; to display and publicise the Collection for the public benefit;

3. To bring together, hold, adequately house, conserve and document a Collection of specimens being of local historical, artistic or scientific importance;

4. To collect, collate and record historical, genealogical, ethnological, archaeological, biological, geological, or other information relevant to the area;

5. The development of educational and training opportunities at all levels providing a better understanding of the culture, heritage, history, archaeology and architecture of the area for the benefit of local inhabitants and the general public; and

6. The development of a community hub for social facilities and activities providing employment and volunteering opportunities.

Volunteers

The contribution of volunteers (including directors, members and individuals from the community and the wider diaspora) has been, and continues to be, of immense benefit to the charity in building and maintaining the collection housed in the museum.


COMUNN EACHDRAIDH NIS (REGISTERED NUMBER: SC234305)


Report of the Trustees

for the Year Ended 31 October 2024


ACHIEVEMENT AND PERFORMANCE

Charitable activities

November 2023 - October 2024 was another successful, busy year at CEN with visitors from all over - local and international.

In March we said goodbye to 'An Tilleadh' as the Adabrock Hoard and the Dell Sword returned to the National Museum. Artefacts from Galson held in the National Museum came in their place for 'na Dorsan' exhibition.

The Day Club met every Thursday and as well as having lunch they have enjoyed a wide range of activities. Once again during the winter from November to March the Day Club at Home delivered lunch and activity sheets to members of the community who could not attend in person. It was impossible to have the Day Club at Home from April to October as the place was too busy. The café was so popular that the buzzer system was again used for people waiting for tables. During the summer months a rota of volunteers manned the dish washer as well as manning the door

After school club took place regularly on a Friday during term time.

The rear gallery was busy all year with art exhibitions of all kinds, and we also had a visit from the travelling gallery. In the museum you can all see a lovely painting which we had and was in very poor condition. We got funding which enabled us to send it away to be professionally restored and you can see the restoration process in the video beside it. We are indebted to the Association of Independent Museums for enabling this.

Once again it was obvious during the year was that CEN was suffering from lack of space. As well as the café being very busy at lunch time it had to close to the public very often to accommodate private functions eg funeral lunches, an essential service for the local community. Several meetings have been held with the architects looking at possible plans. Alongside this we have had a number of meetings with a consultant to draw up a business plan.

As always we are indebted to all our funders - Urras Oighreachd Ghabhsainn; Motability Foundation; Bòrd na Gàidhlig; Comhairle nan Eilean Siar; Prince's Countryside Fund; Robertson Trust; Hugh Fraser Foundation; Western Isles Development Trust; Outer Hebrides Community Led Local Development Fund; Western Isles Lifestyle Lottery; WIIC heritage fund; Association of Independent Museums; Communities Mental Health and Wellbeing Fund ; Scottish Land Fund; Western Isles Development Trust; Maoin nan Ealan Gàidhlig.

Finally, a big thank you to the local community for their continued support and to the staff for all their hard work and to all the board members and volunteers who helped out in various ways.

Internal and external factors

The charity is thankful for the continuing support of public funding agencies and is especially grateful for the assistance given by Urras Oighreachd Ghabhsainn, Comhairle nan Eilean Siar, Highland and Islands Enterprise, Bòrd na Gàidhlig, Scottish Government and other private trusts to assist in the ongoing delivery of the aims and objectives of the organisation.


FINANCIAL REVIEW

Principal funding sources

Details of the charity's principal funding sources are detailed in notes 2, 3, 4 and 5 to the financial statements.


COMUNN EACHDRAIDH NIS (REGISTERED NUMBER: SC234305)


Report of the Trustees

for the Year Ended 31 October 2024



FINANCIAL REVIEW

Reserves policy

The general fund represents the unrestricted funds from past operating results. It also represents the free reserves of the charity. The projects fund represents grants received from funding agencies in respect of specified revenue and project costs. The charity's programme and funding historically have made it difficult to establish any surplus on general reserves. The board has examined the charity's requirements for reserves in light of the main risks to the charity. It considers that three months of the budgeted annual expenditure should be carried in unrestricted reserves which would equate to approximately £63,000 for the current year. The current level of unrestricted reserves is in excess of this target.

During the year the charity's incoming resources exceeded resources expended resulting in net expenditure of £77,247 for the period (2023 - net income of £44,606). This represents a decrease of £20,348 in unrestricted funds and a decrease of £56,899 in restricted funds.

The restricted fund relates mainly to capital and revenue grants received during the year in connection with projects and the renovation of the charity's premises.

Heat and light has significantly increased this year in comparison to last year. Due to billing errors at SSE during 2022/23, this year includes costs relating to the previous financial year. The energy crisis has also increased the cost overall.

FUTURE PLANS

The charity's main objectives for the forthcoming year will be to continue to maintain, preserve and add to its collection and archive, and also to maintain the standards required for its Accredited Status under the Museums, Libraries and Archives Council's Accreditation Scheme.


STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The trust is a charitable company limited by guarantee, incorporated on 18 July 2002. 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.

The elected directors are appointed by the ordinary members at the Annual General Meeting under the terms of the Memorandum and Articles of Association. One half of the elected 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 and has reviewed its internal operational structure to assist in the effective management of the organisation. The board members are heavily involved in the day to day operations of the charity. The charity employs a General Manager who assists in the implementation of decisions from the board.

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.

Wider network

The charity has established links with other organisations and agencies to foster the aims and objectives of the organisation.


COMUNN EACHDRAIDH NIS (REGISTERED NUMBER: SC234305)


Report of the Trustees

for the Year Ended 31 October 2024


REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC234305 (Scotland)


Registered Charity number

SC018004


Registered office

Cross School Cross

North Dell

Ness

Isle of Lewis

HS2 0SN


Trustees

R J Campbell

M C Campbell

D J Campbell

P Henderson

J Mackay

M M Macleod

A M Macritchie (appointed 27.2.24)

M A Morrison (resigned 31.3.25)

M M Morrison (appointed 30.1.24)

A Murray (appointed 26.3.24)

A C Clark (appointed 30.1.24) (resigned 24.6.24)

D C Grainger (resigned 16.9.24)

C Gillan (resigned 28.5.24)

A Macdonald (resigned 3.11.23)

I G Macdonald (resigned 3.11.23)

J M Macinnes (appointed 25.3.25)


Independent Examiner

John E Moffat BA FCA

Mann Judd Gordon Ltd

Chartered Accountants

26 Lewis Street

Stornoway

Isle of Lewis

HS1 2JF


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 April 2025 and signed on its behalf by:






J Mackay - Trustee


Independent Examiner's Report to the Trustees of

Comunn Eachdraidh Nis


I report on the accounts for the year ended 31 October 2024 set out on pages six to eighteen.


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.









John E Moffat BA FCA

The Institute of Chartered Accountants in England and Wales


Mann Judd Gordon Ltd

Chartered Accountants

26 Lewis Street

Stornoway

Isle of Lewis

HS1 2JF


23 April 2025


COMUNN EACHDRAIDH NIS


Statement of Financial Activities

(Incorporating an Income and Expenditure Account)

for the Year Ended 31 October 2024



31.10.24


31.10.23


Unrestricted


Restricted


Total


Total


fund


funds


funds


funds


Notes

£   

£   

£   

£   


INCOME AND ENDOWMENTS FROM

Donations and legacies

2

31,169


-


31,169


12,510



Charitable activities

5

Museum and heritage centre

14,472


225,685


240,157


273,047



Other trading activities

3

202,342


-


202,342


184,467


Investment income

4

10,749


-


10,749


-


Total

258,732


225,685


484,417


470,024



EXPENDITURE ON

Raising funds

6

93,797


-


93,797


88,257



Charitable activities

7

Museum and heritage centre

185,283


282,584


467,867


337,161


Total

279,080


282,584


561,664


425,418



NET INCOME/(EXPENDITURE)

(20,348

)

(56,899

)

(77,247

)

44,606




RECONCILIATION OF FUNDS

Total funds brought forward

111,132


1,316,330


1,427,462


1,382,856



TOTAL FUNDS CARRIED FORWARD

90,784


1,259,431


1,350,215


1,427,462



COMUNN EACHDRAIDH NIS (REGISTERED NUMBER: SC234305)


Balance Sheet

31 October 2024



31.10.24


31.10.23


Notes

£   

£   


FIXED ASSETS


Tangible assets

14

1,197,315


1,247,545



CURRENT ASSETS


Stocks

15

24,487


21,195


Debtors

16

198


892


Cash at bank and in hand

163,251


169,028


187,936


191,115



CREDITORS


Amounts falling due within one year

17

(35,036

)

(11,198

)


NET CURRENT ASSETS

152,900


179,917



TOTAL ASSETS LESS CURRENT

LIABILITIES

1,350,215


1,427,462



NET ASSETS

1,350,215


1,427,462


FUNDS

19

Unrestricted funds

90,783


111,132


Restricted funds

1,259,432


1,316,330


TOTAL FUNDS

1,350,215


1,427,462



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


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


COMUNN EACHDRAIDH NIS (REGISTERED NUMBER: SC234305)


Balance Sheet - continued

31 October 2024


These financial statements have been prepared in accordance with the special provisions applicable to small charitable companies subject to the small companies regime.



The financial statements were approved by the Board of Trustees and authorised for issue on 23 April 2025 and were signed on its behalf by:






R J Campbell - Trustee


COMUNN EACHDRAIDH NIS


Notes to the Financial Statements

for the Year Ended 31 October 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.



These accounts are prepared in pound sterling which is the functional currency of the charity and are rounded to the nearest £.



Going concern



The trustees have assessed the charity's ability to continue as a going concern and do not consider there to be any material uncertainties about the charity's ability to continue as a going concern.



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 9 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 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.



COMUNN EACHDRAIDH NIS


Notes to the Financial Statements - continued

for the Year Ended 31 October 2024


1.

ACCOUNTING POLICIES - continued



Raising funds


Costs of generating funds comprise the costs of attracting voluntary income and the costs of fundraising activities.



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. The allocation of direct and support costs are analysed in the notes to the financial statements.



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.



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.


Tangible fixed assets

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



Buildings

-  

2% depreciation on cost and Straight line over 7 years


Equipment and fittings

-

20% depreciation on cost


Computer equipment

-

33% depreciaton 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.


Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


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.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

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.


Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

COMUNN EACHDRAIDH NIS


Notes to the Financial Statements - continued

for the Year Ended 31 October 2024


1.

ACCOUNTING POLICIES - continued



Pension costs and other post-retirement benefits


The charitable company operates a defined contribution pension scheme.  Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


2.

DONATIONS AND LEGACIES


31.10.24


31.10.23

£   

£   



Donations

30,015


11,714




Gift aid

1,154


796



31,169


12,510




3.

OTHER TRADING ACTIVITIES


31.10.24


31.10.23

£   

£   



Tearoom income

134,030


123,255




Shop income

68,312


61,212



202,342


184,467




4.

INVESTMENT INCOME


31.10.24


31.10.23

£   

£   



Rents received

10,200


-




Bank account interest

549


-



10,749


-





All investment income arises from assets held within the UK.


5.

INCOME FROM CHARITABLE ACTIVITIES


31.10.24


31.10.23


Activity

£   

£   



Grants

Museum and heritage centre

225,685


259,346




Membership fees

Museum and heritage centre

2,045


1,721




CEN In-house publications

Museum and heritage centre

3,731


3,697




Hire of facilities

Museum and heritage centre

492


2,705




Other income

Museum and heritage centre

3,204


578




Employment allowance

Museum and heritage centre

5,000


5,000



240,157


273,047





Grants received, included in the above, are as follows:


31.10.24


31.10.23

£   

£   



Highlands and Islands Enterprise

5,029


3,934




Comhairle nan Eilean Siar

66,599


8,278




Bord na Gaidhlig

33,490


21,600




Urras Oighreachd Ghabhsainn

-


3,070




Carried forward

105,118


36,882




COMUNN EACHDRAIDH NIS


Notes to the Financial Statements - continued

for the Year Ended 31 October 2024


5.

INCOME FROM CHARITABLE ACTIVITIES - continued


31.10.24


31.10.23

£   

£   



Brought forward

105,118


36,882




Museums & Galleries Scotland

4,390


58,806




The Robertson Trust

10,000


10,000




Galson Estate Trust

7,552


-




Western Isles Development Trust

10,000


2,000




Association of Independent Museums

4,590


-




National Lottery Community Fund

32,007


28,193




The Hugh Fraser Foundation

5,000


5,000




The Prince's Countryside Fund

12,500


12,500




Motability - Community Transport

20,920


105,965




Feisean nan Gaidheal

540


-




Scottish Land Fund

8,438


-




Western Isles Lottery

750


-




Third Sector Hebrides

500


-




Uist Council of Voluntary Organisations

3,380


-



225,685


259,346




6.

RAISING FUNDS



Other trading activities


31.10.24


31.10.23

£   

£   



Purchases

93,797


88,129




Bad debts

-


128



93,797


88,257




7.

CHARITABLE ACTIVITIES COSTS


8.

SUPPORT COSTS


Governance


costs

£   



Museum and heritage centre

2,250




9.

NET INCOME/(EXPENDITURE)



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




31.10.24


31.10.23

£   

£   



Depreciation - owned assets

65,530


49,800




Other operating leases

1,912


1,829




Computer software amortisation

-


3,650





COMUNN EACHDRAIDH NIS


Notes to the Financial Statements - continued

for the Year Ended 31 October 2024


10.

TRUSTEES' REMUNERATION AND BENEFITS


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



Trustees' expenses


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


11.

STAFF COSTS


31.10.24


31.10.23

£   

£   



Wages and salaries

237,252


198,028




Social security costs

17,042


13,325




Other pension costs

3,823


3,073



258,117


214,426





The average monthly number of employees during the year was as follows:



31.10.24


31.10.23


Charitable activities

12


12




Management and administration

5


4



17


16





No employees received emoluments in excess of £60,000.


12.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES


Unrestricted


Restricted


Total


fund


funds


funds

£   

£   

£   



INCOME AND ENDOWMENTS FROM


Donations and legacies

12,510


-


12,510




Charitable activities


Museum and heritage centre

13,939


259,108


273,047




Other trading activities

184,467


-


184,467



Total

210,916


259,108


470,024




EXPENDITURE ON


Raising funds

88,257


-


88,257




Charitable activities


Museum and heritage centre

151,632


185,529


337,161



Total

239,889


185,529


425,418




NET INCOME/(EXPENDITURE)

(28,973

)

73,579


44,606




COMUNN EACHDRAIDH NIS


Notes to the Financial Statements - continued

for the Year Ended 31 October 2024


12.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued


Unrestricted


Restricted


Total


fund


funds


funds

£   

£   

£   




RECONCILIATION OF FUNDS


Total funds brought forward

140,107


1,242,749


1,382,856




TOTAL FUNDS CARRIED FORWARD

111,134


1,316,328


1,427,462



13.

INTANGIBLE FIXED ASSETS


Computer


software

£   



COST


At 1 November 2023 and 31 October 2024

10,950




AMORTISATION


At 1 November 2023 and 31 October 2024

10,950




NET BOOK VALUE


At 31 October 2024

-




At 31 October 2023

-




14.

TANGIBLE FIXED ASSETS


Equipment


Plant and


and


Buildings


machinery


fittings

£   

£   

£   



COST


At 1 November 2023

1,247,589


22,879


111,520




Additions

-


-


8,856




At 31 October 2024

1,247,589


22,879


120,376




DEPRECIATION


At 1 November 2023

152,316


9,691


54,732




Charge for year

25,952


4,577


14,230




At 31 October 2024

178,268


14,268


68,962




NET BOOK VALUE


At 31 October 2024

1,069,321


8,611


51,414




At 31 October 2023

1,095,273


13,188


56,788




COMUNN EACHDRAIDH NIS


Notes to the Financial Statements - continued

for the Year Ended 31 October 2024


14.

TANGIBLE FIXED ASSETS - continued


Motor


Computer



vehicles


equipment


Totals

£   

£   

£   



COST


At 1 November 2023

86,130


33,160


1,501,278




Additions

-


6,444


15,300




At 31 October 2024

86,130


39,604


1,516,578




DEPRECIATION


At 1 November 2023

7,290


29,704


253,733




Charge for year

19,710


1,061


65,530




At 31 October 2024

27,000


30,765


319,263




NET BOOK VALUE


At 31 October 2024

59,130


8,839


1,197,315




At 31 October 2023

78,840


3,456


1,247,545




15.

STOCKS


31.10.24


31.10.23

£   

£   



Stocks

24,487


21,195




16.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR


31.10.24


31.10.23

£   

£   



Trade debtors

198


892




17.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR


31.10.24


31.10.23

£   

£   



VAT

7,701


9,258




Accrued expenses

3,335


1,940




Deferred government grants

24,000


-



35,036


11,198




18.

ANALYSIS OF NET ASSETS BETWEEN FUNDS


31.10.24


31.10.23


Unrestricted


Restricted


Total


Total


fund


funds


funds


funds

£   

£   

£   

£   



Fixed assets

3,894


1,193,421


1,197,315


1,247,545




Current assets

97,927


90,009


187,936


191,115




Current liabilities

(11,038

)

(23,998

)

(35,036

)

(11,198

)


90,783


1,259,432


1,350,215


1,427,462




COMUNN EACHDRAIDH NIS


Notes to the Financial Statements - continued

for the Year Ended 31 October 2024


19.

MOVEMENT IN FUNDS


Net




At


movement


At



1.11.23


in funds


31.10.24


£   

£   

£   



Unrestricted funds


General fund

111,132


(20,349

)

90,783





Restricted funds


Projects fund

207,492


(27,379

)

180,113




Taigh Dhonnchaidh fund

8,000


(2,000

)

6,000




Buildings fund

1,100,838


(27,519

)

1,073,319



1,316,330


(56,898

)

1,259,432




TOTAL FUNDS

1,427,462


(77,247

)

1,350,215





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



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General fund

258,732


(279,081

)

(20,349

)




Restricted funds


Projects fund

225,686


(253,065

)

(27,379

)



Taigh Dhonnchaidh fund

-


(2,000

)

(2,000

)



Buildings fund

(1

)

(27,518

)

(27,519

)


225,685


(282,583

)

(56,898

)



TOTAL FUNDS

484,417


(561,664

)

(77,247

)





Comparatives for movement in funds



Net




At


movement


At



1.11.22


in funds


31.10.23


£   

£   

£   



Unrestricted funds


General fund

140,107


(28,975

)

111,132





Restricted funds


Projects fund

104,393


103,099


207,492




Taigh Dhonnchaidh fund

10,000


(2,000

)

8,000




Buildings fund

1,128,356


(27,518

)

1,100,838



1,242,749


73,581


1,316,330




TOTAL FUNDS

1,382,856


44,606


1,427,462




COMUNN EACHDRAIDH NIS


Notes to the Financial Statements - continued

for the Year Ended 31 October 2024


19.

MOVEMENT IN FUNDS - continued



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



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General fund

210,916


(239,891

)

(28,975

)




Restricted funds


Projects fund

259,108


(156,009

)

103,099




Taigh Dhonnchaidh fund

-


(2,000

)

(2,000

)



Buildings fund

-


(27,518

)

(27,518

)


259,108


(185,527

)

73,581




TOTAL FUNDS

470,024


(425,418

)

44,606





General fund


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



Projects fund


This represents grants received from public funding agencies and trusts and donations received from groups and individuals to assist with specified revenue and project costs.



Equipment fund


This represents grants received from public funding agencies and trusts to assist with the purchase of equipment and fittings. The funds are utilised to fund the future depreciation of the capital expenditure.



Taigh Dhonnchaidh fund


This represents the net book value of the property known as Taigh Dhonnchaidh which was donated to the charity in 1998. The property has been valued at £72,750 on 4 February 2004. The funds are utilised to fund the future depreciation of the property.



Buildings fund


This represents the value at which the premises at Cross School was transferred from the local authority, Comhairle nan Eilean Siar, to the charity in 2013. The funds are utilised to fund the future depreciation of the property.


20.

RELATED PARTY DISCLOSURES



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



COMUNN EACHDRAIDH NIS


Notes to the Financial Statements - continued

for the Year Ended 31 October 2024


21.

LIMITED BY GUARANTEE



The company is limited by guarantee and has no share capital. The liability of each member in the event of the company being wound up is restricted to £1.


22.

PERMANENT ENDOWMENTS



The property known as Taigh Dhonnchaidh has been donated to the charity to be utilised for the continuing appreciation of music and art within the community. A separate charitable limited company has been established to manage and operate the Taigh Dhonnchaidh arts and music centre.