REGISTERED COMPANY NUMBER: SC214629 (Scotland)

REGISTERED CHARITY NUMBER: SC030892

Report of the Trustees and

Financial Statements for the Year Ended 31 December 2024

for

URRAS EAGLAIS NA H-AOIDHE

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

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 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 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.

ACHIEVEMENTS AND PERFORMANCE

Chairman's report for AGM, 29th September 2025

Significant events of the year:

It was unanimously agreed that a significant change should be made to the Gateway Project Plan after receiving feedback from our conservation adviser Krystyna Pytasz. It has become apparent that the current financial state of the UK economy has led to a large rise in the projected cost of the proposed building as previously conceived. Reluctantly it was decided that, as things stand, this committee does not have the project leading skills and expertise to take such a large and costly project further.

The new intention is to develop the triangle as a good quality, open air interpretation centre, within a landscaped area which would be attractive to cruise ship tourists and others - to include interpretation of the church and graveyard, a timeline, information about the Raiders' Monument and the archaeology of the Braighe area, resin replicas of Roderick and Margaret Mackinnon's grave slabs together with a shelter. These might be designed around a walkway shaped like a Celtic knot or the figure S.

At the end of March we formed a working party to replace the shelving in the Aros store in conjunction with Matt Bruce and the Rudhach committee after the health and safety report received last year.

On June 7th our second St. Columba's Day Service was well attended. Thanks go to Campbell and his team for their hard work arranging it.

Thanks to John Don's hardwork, the upkeep of the graveyard continues to get very good feedback from both our visitors and the local community.

A number of repair work projects are underway - the first one is the West chapel wooden roof which has started to deteriorate quite badly. Krystyna has invited tenders for the roof replacement and to date has received three tenders. She believes the proposed bids are acceptable and has sent us a formal tender report. The second project includes the repair of the Roderick stone, the relocation of the slabs to an upright position and 3D digital surveys of both slabs. This will enable us to improve the display of the historic grave stones currently on the floor of the West Chapel. Fund raising will be needed for both projects.

Fundraising, Projects & Publications:

Raffles in Buth an Rubha in March again raised a significant sum; thank you Zena for organising the hampers and to the volunteers who ran the stalls.

New merchandise stock has been purchased and continues to sell well in local venues. This provides a steady income to cover annual costs of the Urras, church and grounds.

It is planned to hold the Open Day this year as part of the Outer Hebrides Doors Open event over 2 days at the beginning of September.

In May Judy offered to totally rebuild the Urras website with a focus on increasing its appeal to our international visitors, including a more 21st century look. We look forward to seeing the result of her work shortly.

Welcomes & Farewells:

This year we welcomed another new Director, Anne W. Macdonald, to our monthly meetings. Her enthusiasm and experience is already proving very useful to our team.

Thanks to fellow Directors & Officers:

My thanks go as always to my fellow directors for their support. It has always been my pleasure to work with such a willing bunch of people who are always on hand to help with all challenges and routine jobs that occur.

Liz, assisted particularly by Helen, continue as the hardest working members of our team and for their help and enthusiasm I am as usual very grateful.

Simon Riley

September 2025

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.

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

C S Mackenzie Honorary President

S E F Riley Chair

D Macleod Treasurer

E Chaplin Company Secretary

N Macleod

G K M Macdonald (resigned 23.9.24)

J Macdonald

D Macleod

A Y Stewart

A J Murray

A Macleod (resigned 23.9.24)

W C McKenzie

A W Macdonald (appointed 1.11.24)

F M Mackinnon (appointed 23.9.24)

H Macdonald

D J Macsween

Company Secretary

E Chaplin

Independent Examiner

Andrew Cumming

Mann Judd Gordon Ltd

Chartered Accountants

26 Lewis Street

Stornoway

Isle of Lewis

HS1 2JF

Website

www.uichurch.co.uk

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 29 September 2025 and signed on its behalf by:

E Chaplin - Trustee

I report on the accounts for the year ended 31 December 2024 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

29 September 2025

31.12.24

31.12.23

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

3,802

8,000

11,802

20,391

EXPENDITURE ON

Charitable activities

Charitable activities

6,526

11,199

17,725

43,748

Depreciation

-

12,534

12,534

12,955

Total

6,526

23,733

30,259

56,703

NET INCOME/(EXPENDITURE)

(2,724

)

(15,733

)

(18,457

)

(36,312

)

RECONCILIATION OF FUNDS

Total funds brought forward

22,873

191,205

214,078

250,390

TOTAL FUNDS CARRIED FORWARD

20,149

175,472

195,621

214,078

31.12.24

31.12.23

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

6

4,390

175,472

179,862

192,396

CURRENT ASSETS

Cash at bank

15,915

-

15,915

21,838

CREDITORS

Amounts falling due within one year

7

(156

)

-

(156

)

(156

)

NET CURRENT ASSETS

15,759

-

15,759

21,682

TOTAL ASSETS LESS CURRENT LIABILITIES

20,149

175,472

195,621

214,078

NET ASSETS

20,149

175,472

195,621

214,078

FUNDS

8

Unrestricted funds

20,149

22,873

Restricted funds

175,472

191,205

TOTAL FUNDS

195,621

214,078

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

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

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 29 September 2025 and were signed on its behalf by:

D Macleod - Trustee

S E F Riley - Trustee

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

31.12.24

31.12.23

£

£

Fundraising and donations

3,802

5,713

Grants

8,000

14,678

11,802

20,391

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

31.12.24

31.12.23

£

£

Stornoway Trust

7,000

-

Point and Sandwick Trust

-

14,678

Lewis Wind Power

1,000

-

8,000

14,678

3.	NET INCOME/(EXPENDITURE)

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

31.12.24

31.12.23

£

£

Depreciation - owned assets

12,534

12,955

4.	TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

fund

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

5,713

14,678

20,391

EXPENDITURE ON

Charitable activities

Charitable activities

4,064

39,684

43,748

Depreciation

421

12,534

12,955

Total

4,485

52,218

56,703

NET INCOME/(EXPENDITURE)

1,228

(37,540

)

(36,312

)

RECONCILIATION OF FUNDS

Total funds brought forward

21,645

228,745

250,390

TOTAL FUNDS CARRIED FORWARD

22,873

191,205

214,078

6.	TANGIBLE FIXED ASSETS

Eaglais

Church

Na

conservation

H-Aoidhe

works

Equipment

Totals

£

£

£

£

COST

At 1 January 2024 and 31 December 2024

4,391

313,343

2,106

319,840

DEPRECIATION

At 1 January 2024

-

125,338

2,106

127,444

Charge for year

-

12,534

-

12,534

At 31 December 2024

-

137,872

2,106

139,978

NET BOOK VALUE

At 31 December 2024

4,391

175,471

-

179,862

At 31 December 2023

4,391

188,005

-

192,396

7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Accrued expenses

156

156

8.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.24

in funds

31.12.24

£

£

£

Unrestricted funds

General fund

22,873

(2,724

)

20,149

Restricted funds

General fund

191,205

(15,733

)

175,472

TOTAL FUNDS

214,078

(18,457

)

195,621

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

3,802

(6,526

)

(2,724

)

Restricted funds

General fund

8,000

(23,733

)

(15,733

)

TOTAL FUNDS

11,802

(30,259

)

(18,457

)

Comparatives for 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

Comparative 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

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1.1.23

in funds

31.12.24

£

£

£

Unrestricted funds

General fund

21,645

(1,496

)

20,149

Restricted funds

General fund

228,745

(53,273

)

175,472

TOTAL FUNDS

250,390

(54,769

)

195,621

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

9,515

(11,011

)

(1,496

)

Restricted funds

General fund

22,678

(75,951

)

(53,273

)

TOTAL FUNDS

32,193

(86,962

)

(54,769

)

9.	RELATED PARTY DISCLOSURES

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