REGISTERED COMPANY NUMBER: SC234402 (Scotland)

REGISTERED CHARITY NUMBER: SC28732

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

THE CLAN MACQUARRIE COMMUNITY CENTRE

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

Notes to the Financial Statements

8

to

15

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 July 2025. 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 promote the benefit of the community resident from Galson to Ballantrushal, Isle of Lewis by associating with local authorities, voluntary organisations and residents in a common effort to further health, to advance education, to provide a meeting place and facilities for training and recreation, and social, moral and intellectual development, and to foster a community spirit for the achievement of these and other such objects;

- to secure the establishment, maintenance and management of a Community Centre for activities promoted by the charity in furtherance of the above objects or any of them.

Significant activities

During the financial year, the Committee was able to complete some further improvements in and around the Centre including the refurbishment of the bar area including a new bespoke bar counter created by a local carpenter.

Urras Oighreachd Ghabhsainn has continued to be very supportive of our aims - helping us with project-specific grant funding as well as hiring the venue regularly (particularly for their successful, well-established Ploigh, Duthchas and Sunnd initiatives).

Normal out-door maintenance work by volunteers/committee continued during the year (painting, weeding etc).

We have benefited from grants via CnES, Urras Oighreachd Ghabhsainn and Western Isles Lottery.

We successfully ran a number of well-attended "warm hub" type activities during the 2024/25 winter period -including indoor bowls and history talks.

Importantly, and largely thanks to some of the funding support received, we were able to continue attracting visitors and users to a wide variety of activities organised by ourselves or by local groups/individuals (eg exercise classes, charity lunches, supper and ceilidh events, kids Christmas and Halloween parties plus various family celebration events etc).

We were pleased to again welcome new volunteers to help us with our activities throughout the year.

The Committee wishes to thank Donald MacDonald for his contribution to Clan MacQuarrie Community Centre over many years in different roles including two years as the Development Manager which was transformational for the Centre and the community more widely at a critical time in the aftermath of Covid-19.

The Committee would also like to acknowledge the positive contribution of Sophie Carter-Clavell in her role as Facilities Manager for the Centre up to July 2025.

The Committee is grateful to the contractors who completed work for us during the year, also to all our funders and, of course, to our numerous volunteers.

Volunteers

The contribution of volunteers (including directors, members and individuals from the community) has been and continues to be, of immense benefit to the charity in establishing, maintaining and managing the community centre.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

As indicated above, within the Significant Activities section, bookings continued to grow throughout the financial year ended 31st July 2025.

The Committee, staff and community volunteers help us to successfully deliver events and activities in our own right and we also provide hire and activity opportunities to a diverse range of other users from the local and wider community.

FINANCIAL REVIEW

Principal funding sources

Funds generated from venue hires and functions/events plus Feed-In Tariff for our two wind turbines continue to deliver the majority of our funding.

Certain purchases to enhance the Centre's facilities have been made during the period but these have generally been fully funded from specific, non-recurring grant support, as detailed in the Significant Activities section.

Cash reserves held are a source of comfort in terms of future expenditure, including as a contingency against repairs and maintenance, drop-off in hire and other income and/or against any further breakdowns with the wind turbines. Our reserves also provide a cushion against increasing general costs/inflation.

Investment policy and objectives

The charity's reserves are maintained in bank accounts as the current level of reserves are required to meet the organisation's short term operational requirements.

Reserves policy

The general fund represents the unrestricted funds from past operating results and the free reserves of the charity. The trustees consider that the level of free reserves at 31 July 2025, which equates to approximately 24 months operating expenditure, is sufficient to meet the charity's operational requirements given the ongoing rental and fundraising events income being received. The trustees ensure that the ongoing running costs are met by the projected recurring future income streams.

During the year the charity's resources expended exceeded incoming resources resulting in net expenditure of £51,943 for the period (2024 - net expenditure of £42,092). This represents a decrease in unrestricted funds of £7,622 and a decrease of £44,321 in restricted funds. Unrestricted reserves has as a result decreased to £73,386.

The deficit on restricted funds is mainly due to depreciation charged on the cost of the centre. This depreciation is met by capital grants received to fund the building of the centre which are held in restricted funds.

FUTURE PLANS

The Committee hope to continue gradually expanding the range of activities and events undertaken at the Centre and Community Garden.

A review of the existing renewables (wind, ground-source) together with consideration of additional sources of energy (battery and solar) at the Centre is on the near-term horizon.

We will also continue to look for opportunities to further improve the general facilities and surroundings at the Centre, as and when funding permits including painting the main hall area and extending the stone walling outside.

The committee will continue to review employment options to support the running of the centre and expansion of activities.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 22 July 2002 and registered as a charity with effect from 22 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.

The organisation is registered with the Scottish Charity Regulator and the Scottish Charity Number is SC028732.

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 elected directors are appointed by all the members at the Annual General Meeting. One third of the elected directors must retire by rotation at each Annual General Meeting. Any nominated member may appoint one director.

Organisational structure

The board consists of voluntary directors who manage the affairs of the charity through regular board meetings where matters are discussed and agreed. The decisions taken by the board are implemented by the executive members which includes chair, vice-chair, secretary and treasurer. The charity has no employees. The charity appointed professional advisers to assist in the management of the construction programme for the community centre.

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.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC234402 (Scotland)

Registered Charity number

SC28732

Registered office

Clan Macquarrie Community Centre

Borve

Isle of Lewis

HS2 0RX

Trustees

E Macleay

D M Vann

P Macdonald

I Murray

N Smith

C Macdonald

A Rennie

S S Reynolds

J M Mccartney

K Matheson (resigned 29.10.24)

A Morrison

D Mackay

A H Jack

S Carter-Clavell (resigned 29.10.24)

M M Smith

A Maclean

Company Secretary

D A Macdonald

Independent Examiner

CIB Services

Chartered Accountants

63 Kenneth Street

Stornoway

Isle of Lewis

Western Isles

HS1 2DS

Bankers

Royal Bank of Scotland

17 North Beach Street

Stornoway

Isle of Lewis

HS1 2XH

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 27 October 2025 and signed on its behalf by:

S S Reynolds - Trustee

I report on the accounts for the year ended 31 July 2025 set out on pages six to fifteen.

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

CIB Services

Chartered Accountants

63 Kenneth Street

Stornoway

Isle of Lewis

Western Isles

HS1 2DS

28 October 2025

31.7.25

31.7.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

2,955

-

2,955

582

Charitable activities

4

Community Centre

16,967

6,900

23,867

32,891

Investment income

3

1,101

-

1,101

982

Other income

5,626

179

5,805

6,054

Total

26,649

7,079

33,728

40,509

EXPENDITURE ON

Charitable activities

Community Centre

34,271

51,400

85,671

82,601

NET INCOME/(EXPENDITURE)

(7,622

)

(44,321

)

(51,943

)

(42,092

)

RECONCILIATION OF FUNDS

Total funds brought forward

81,008

340,827

421,835

463,927

TOTAL FUNDS CARRIED FORWARD

73,386

296,506

369,892

421,835

31.7.25

31.7.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

9

50,708

283,608

334,316

379,211

CURRENT ASSETS

Stocks

10

2,511

-

2,511

1,600

Debtors

11

1,924

200

2,124

3,051

Cash at bank

19,973

12,698

32,671

41,219

24,408

12,898

37,306

45,870

CREDITORS

Amounts falling due within one year

12

(1,730

)

-

(1,730

)

(3,246

)

NET CURRENT ASSETS

22,678

12,898

35,576

42,624

TOTAL ASSETS LESS CURRENT LIABILITIES

73,386

296,506

369,892

421,835

NET ASSETS

73,386

296,506

369,892

421,835

FUNDS

13

Unrestricted funds

73,386

81,008

Restricted funds

296,506

340,827

TOTAL FUNDS

369,892

421,835

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 27 October 2025 and were signed on its behalf by:

S S Reynolds - 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 2015)', 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.

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.

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 audit 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.

Tangible fixed assets

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

Freehold property

-

4% on cost and no depreciation on land

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost and 5% on cost

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.

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.

2.	DONATIONS AND LEGACIES

31.7.25

31.7.24

£

£

Donations

2,955

582

3.	INVESTMENT INCOME

31.7.25

31.7.24

£

£

Deposit account interest

1,101

982

All investment income arises from assets held within the UK.

4.	INCOME FROM CHARITABLE ACTIVITIES

31.7.25

31.7.24

Activity

£

£

Other Income

Community Centre

-

181

Hall Hires

Community Centre

4,530

4,889

Weddings & Functions

Community Centre

11,737

17,471

Grants

Community Centre

7,600

10,350

23,867

32,891

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

31.7.25

31.7.24

£

£

Comhairle nan Eilean Siar

6,700

1,300

Highlands and Islands Enterprise

-

5,250

Urras Oighreachd Ghabhsainn

200

1,800

Western Isles Lottery Grant

700

2,000

7,600

10,350

5.	NET INCOME/(EXPENDITURE)

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

31.7.25

31.7.24

£

£

Depreciation - owned assets

44,895

43,034

6.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.

7.	STAFF COSTS

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

31.7.25

31.7.24

Charitable activities

1

1

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

8.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

582

-

582

Charitable activities

Community Centre

22,510

10,381

32,891

Investment income

982

-

982

Other income

6,054

-

6,054

Total

30,128

10,381

40,509

EXPENDITURE ON

Charitable activities

Community Centre

33,707

48,894

82,601

NET INCOME/(EXPENDITURE)

(3,579

)

(38,513

)

(42,092

)

RECONCILIATION OF FUNDS

Total funds brought forward

84,587

379,340

463,927

TOTAL FUNDS CARRIED FORWARD

81,008

340,827

421,835

9.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 August 2024 and 31 July 2025

838,028

21,395

42,210

DEPRECIATION

At 1 August 2024

535,030

1,996

23,768

Charge for year

32,298

855

8,021

At 31 July 2025

567,328

2,851

31,789

NET BOOK VALUE

At 31 July 2025

270,700

18,544

10,421

At 31 July 2024

302,998

19,399

18,442

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 August 2024 and 31 July 2025

215,415

3,656

1,120,704

DEPRECIATION

At 1 August 2024

179,667

1,032

741,493

Charge for year

2,772

949

44,895

At 31 July 2025

182,439

1,981

786,388

NET BOOK VALUE

At 31 July 2025

32,976

1,675

334,316

At 31 July 2024

35,748

2,624

379,211

10.

STOCKS

31.7.25

31.7.24

£

£

Stocks

2,511

1,600

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

243

1,495

Other debtors

1,681

1,556

Prepayments and accrued income

200

-

2,124

3,051

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

41

1,478

Accruals and deferred income

1,689

1,768

1,730

3,246

13.	MOVEMENT IN FUNDS

Net

movement

At

At 1.8.24

in funds

31.7.25

£

£

£

Unrestricted funds

General fund

66,433

(6,013

)

60,420

Community Centre - Designated fund

14,575

(1,609

)

12,966

81,008

(7,622

)

73,386

Restricted funds

Community Centre - Capital fund

294,496

(31,048

)

263,448

Garden Project

31,593

(8,077

)

23,516

Restricted Funding

14,738

(5,196

)

9,542

340,827

(44,321

)

296,506

TOTAL FUNDS

421,835

(51,943

)

369,892

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

26,650

(32,663

)

(6,013

)

Community Centre - Designated fund

(1

)

(1,608

)

(1,609

)

26,649

(34,271

)

(7,622

)

Restricted funds

Community Centre - Capital fund

-

(31,048

)

(31,048

)

Garden Project

-

(8,077

)

(8,077

)

Restricted Funding

7,079

(12,275

)

(5,196

)

7,079

(51,400

)

(44,321

)

TOTAL FUNDS

33,728

(85,671

)

(51,943

)

Comparatives for movement in funds

Net

movement

At

At 1.8.23

in funds

31.7.24

£

£

£

Unrestricted funds

General fund

68,404

(1,971

)

66,433

Community Centre - Designated fund

16,183

(1,608

)

14,575

84,587

(3,579

)

81,008

Restricted funds

Community Centre - Capital fund

325,543

(31,047

)

294,496

Garden Project

40,408

(8,815

)

31,593

Restricted Funding

13,389

1,349

14,738

379,340

(38,513

)

340,827

TOTAL FUNDS

463,927

(42,092

)

421,835