REGISTERED COMPANY NUMBER: SC190298 (Scotland)

REGISTERED CHARITY NUMBER: SC031521

Report of the Trustees and

Audited Financial Statements for the Year Ended 31 March 2025

for

STORLANN NAISEANTA NA GAIDHLIG

(A COMPANY LIMITED BY GUARANTEE)

Page

Report of the Trustees

1

to

10

Report of the Independent Auditors

11

to

14

Statement of Financial Activities

15

Balance Sheet

16

Cash Flow Statement

17

Notes to the Cash Flow Statement

18

Notes to the Financial Statements

19

to

28

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 March 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 company's purposes are as follows:

To advance the education of pre-school children, school children and students and Gaelic learners, so that they may take a constructive place in the community and in furtherance of this to provide materials and support services in and through the medium of the Gaelic language.

To advance the education, training and skills of serving and intended Gaelic speaking teachers and in furtherance of this to provide, in whatever location as is appropriate, safe and stimulating activities through the medium of the Gaelic language.

To advance the education of parents and of the public at large in respect of the Gaelic language and culture.

Significant activities

Objectives for the year

The main objectives and activities for the year focused on the commissioning, development and production of Gaelic-language resources, both print and electronic, to support the statutory, higher, further and lifelong learning education sectors, and the provision of training in the use of these resources and other new approaches and methodologies for teachers and other related Gaelic learning practitioners. Support to key stakeholders of Gaelic Education, such as parents and guardians, pupils and teachers, continued through websites, help-lines and professional development events. Additional activities and resources continue to be made available for the purposes of education support for learning in home settings.

The strategies employed to assist the charity in meeting the above objectives are as follows:

- The management of a programme of resource publications and commissions for resource creation, both print and electronic, reflective of relevant quality standards and addressing the priorities identified by practitioners, providers and learners.

- A continuing contribution to the development of quality standards for Gaelic, within educational resources, and the provision of training for those involved in the resource production process.

- A significant contribution to corpus development and new terminology for Gaelic and the publication of materials to this end.

- The facilitation and development of materials relating to literacy and Gaelic language attainment.

- The translation of a national learning resources to assist with the advancement of Gàidhlig literacy in Gàidhlig education.

- Working in partnership with other organisations to ensure that the widest range of services of the highest quality, appropriate to the needs of the client group, is made available to the sector.

- Maintaining an online CLPL service for Gaelic Education and Gaelic Learner Education practitioners.

- A structured interface through subject related and national panels that engages teachers with the choice and development of new resources for Gaelic education.

- Review and restructuring of the organisation to meet current demands and streamline production throughout.

- Establish a Head of Education and Learning post and continue through to recruitment

- Review and renegotiate Stòrlann funding sources and agreements

Significant activities

The main areas of charitable activity are:

- the production of resources for distribution to statutory education providers and where appropriate, to adult learners of Gaelic;

- co-ordination of quality assurance checks for the production of national resources for Gaelic education; provision of professional development activities for Gaelic teachers and other education staff and the production of assessment resources such as preliminary test papers.

- scoping the production of a new reading scheme for use in Gàidhlig education settings in Scotland. This exercise includes the formation of a production team, advisory structure, procurement of external service provision and the securing of funding inputs.

Employees

Storlann aims to offer employees support, development opportunities and a sense of fulfilment and enjoyment of their work. The organisation supports equal opportunities, pension contributions and operates a flexible working policy for staff. A policy of recruitment based on aptitude and ability is followed and the charity is committed to the continuous professional development of its employees. Career development of each member of staff is monitored through a monitoring and request process and training is offered with the aim of developing employees in their present and future roles. Employees meet regularly and are offered the opportunity to offer views on performance and strategy with access to minutes of Board meetings. Storlann uses an intranet on the Google platform through which regular information about the organisation and its activities are available. Documents relating to Expenses, Holiday Planners, Budgets, Work Programmes and Project Management files are made available online to staff on a shared basis. Health and Wellbeing is promoted through a network of trained First Aiders within the team. An Employee Assistance Programme is available for all employees and their immediate families. Storlann is registered as a Mindful Employer and a Living Wage Employer.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The resources that feature on the publication programme of the charity are identified through national aims for education and extensive consultation with teachers and other practitioners. This consultation mechanism assists with the prioritisation of the charity's development programme and the resource requirements of the Gaelic education sector. Progress is monitored by a variety of advisory and focus groups drawn from schools in relevant local authority areas. In some instances, new material is tested by teachers and/or pupils prior to publication and, where necessary, features specific training and supporting notes regarding their use. Developments are reported on a regular basis to The Scottish Government, Bord na Gaidhlig and the inter-authority Gaelic Local Authority Network (GLAN).

In the year under review the charity's programme included the following projects:

Resources for Pre-school

New audio files were produced and made available online for use with the Gaelic versions of Bookbug Scotland 2024 year-packs. Training sessions and multiple resources continue to be provided for Gaelic Education practitioners and learners through the dedicated online site Gaidhlig nan Og.

Resources for Primary School Education

The collection of digital resources available online under the collective banner of 'Gaelic Education' was added to. This collection, provides parents, carers, teachers and learners with free access to a vast array of online learning resources from early level through to senior phase.

Primary projects included significant new learning and teaching initiatives for Gaelic education, with the suite of materials being produced on the theme of literacy being extended through the provision of multi-player board games. A range of numeracy, literacy and language acquisition related resources were produced published and distributed to schools.

Working in partnership, Storlann opened a dialogue with an online numeracy resource developer with the expectation of versioning a group of the most popular resources for use as learning aids in Gaelic education settings.

Further development was undertaken towards maintaining the resource sharing platform 'Seo-sibh'. The resource is an effective means of sharing the resources that are created by Gaelic education practitioners, making resources available to the wider Gaelic education sector. All contributions are checked by Storlann's translation, design and proofing services.

A suite of Gaelic phonics workbooks continues to be available for distribution to schools. Supplementary learning materials such as educational jig-saws and alphabet rugs were completed and distributed to schools.

Training opportunities for the national '1+2 Languages' approach to language learning, supports opportunities to introduce Gaelic to schools as an additional language. To this end, Storlann continues to work in partnership with the individual authorities to offer Go!Gaelic training sessions for practitioners and supply schools with associated textbooks on a free to receive basis.

Resources for Secondary

'Fileanta', is a Storlann designed resource for fluent speakers in secondary education. A key development is the production of a bespoke resource ('Mise') for S1-S3. A total of six units out of nine units are now published and available for use in the early secondary stages.

Preliminary exam papers, marking schemes and listening files were prepared for Gaidhlig and Gaelic Learner streams at National 5, Higher and Advanced Higher levels, with funding support from Bord na Gaidhlig.

Gaelic Learners Education 0-18 is listed as a priority area in the National Language Gaelic Plan 2023-28. Learning resources for Primary education are available online on Storlann's www.Gaelic.Education site. Storlann supports the furtherance of this aim through the creation of a bespoke Gaelic Learners course for use in secondary education and a revised Gaelic Learner resource Ceumannan. A vast range of online Gaelic language and grammar based resources has been developed for the Ceumannan branded resource. The Ceumannan suite of learning resources is specifically designed for Gaelic Learners in Secondary settings.

Storlann continues to support practitioners that deliver subjects, through Gaelic, in Secondary schools. A significant investment was made to provide additional resources for this area of study. Materials for use in Geography and a revision of Storlann's Gaelic world atlas were taken to an advanced stage of development during the period.

Professional Development Opportunities

The An t-Alltan Online service, offering CLPL opportunities for Gaelic Medium teachers, continues to be maintained and extended. The online offer provides an array of CLPL opportunities, including new resources, subject specific material, examples of good practice and presentations on topics such as mindfulness, health and wellbeing. The CLPL portal continues to be well attended. The online arrangement improves reach, and serves to overcome barriers to attendance such as release from classes and travel related challenges.

Secondary Teacher Learning Communities

A planned series of national engagement sessions with secondary teachers will be rolled out in the next school year. Stòrlann will create a platform of online teaching communities. It has become apparent from conversations with teachers that they desire to develop networks within their subject specialisms. The purpose of these communities will be to enable practitioners to create networks with colleagues teaching the same subject and provide a platform for the sharing of resources and information within subject areas. These communities are expected to commence at the start of the school session 2025/26.

Additional Resources

In addition to the resources for use in the classroom, Storlann continues to extend the range of its new terminology collection as featured in the online terminology resource 'An Seotal'. The latest, subject related terminology developed for use in schools, includes Geography and World Placenames.

Translation and Quality Assurance

During the period, Storlann collaborated on various translation and quality assurance service inputs with Various schools, Bord na Gaidhlig, The Scottish Government, Scottish Book Trust, NHS Eileanan Siar, and Historic Environment Scotland

Life-long learning projects

In the year under review the charity continued to offer on-line support for parents of children in Gaelic-medium education through the hosting and management of Gaelic4Parents website. An extensive offer of resources are available on the website, including books and rhymes from companies such as Acair, Small Publishers and the Scottish Book Trust. The range of audio files continues to be extended. A live online service offering help with homework is available from Monday to Thursday during school term times.

Fundraising activities

Funding support for the publication programme was provided by Bòrd na Gaidhlig and The Scottish Government.

The sums of funding carried over are in respect of incomplete projects from the previous year or funding received for contracts that run over two or more financial years with an element of reserve to cover the initial contracted phase of work relating to the new Gaelic reading scheme. In all cases, sufficient funds are in place to allow for completion of all outstanding projects and associated contractual obligations.

Additional income was generated via provision of translation and quality assurance services for partner agencies and through sales of materials to adult learners and educational organisations.

FINANCIAL REVIEW

Principal funding sources

The activities and outputs of Storlann are funded by the Scottish Government and Bord na Gaidhlig.

The Scottish Government provided funding support of £530,000 towards the 2024-25 resources programme and associated costs.

Bord na Gaidhlig, which provides core administrative and project funding, provided funding support of £300,000 towards the 2024-25 programme and administration costs. This sum includes inputs towards Tosgan rent costs including the rentals costs apportioned to Acair and Comunn na Gaidhlig.

Additional funding income was achieved from sales of materials.

Reserves policy

The trustees have examined the charity's requirements for reserves in light of the main risks to the organisation. A minimum of £381,000 has been recommended, made up as follows:

£

Operating cashflow

241,000

In case of dissolution

90,000

Maintenance and repair

50,000

The charity's reserves at the year end are lower than the recommended amount. The charity aims to reach the reserve requirement over a period of 5 to 10 years.

FUTURE PLANS

Storlann's objectives for the next period are as follows:

- Support the aims of the National Gaelic Language Plan, with a view to securing an increase in the number of people learning, speaking and using Gaelic in Scotland.

- Deliver an extended programme of resources reflecting the priorities of Gaelic Learner and Gaelic Medium education sectors, in partnership with the Scottish Government and Bord na Gaidhlig.

- Create further innovative IT based resources.

-Maintain and embed the use of Gaidhlig nan Og, through training for practitioners working in Early Years settings and in the Home.

- Engage with stakeholders to assess the future resource needs for Gaelic Education.

- Create original Gaelic resources where this is possible.

- Source additional funding for resource development and capitalise on every opportunity for increasing the range, scope and quality of publications.

- Develop support mechanisms for teachers through collaboration with e-Sgoil, Education Scotland, GLAN and other agencies.

- Extend the range of terminology glossaries for subjects taught through the medium of Gaelic.

- Extend opportunities for Professional Development in the GM and GL Education sector.

- Participate in national developments in Gaelic education and support the ambitions of the Scottish Government's Faster Rate of Progress initiative.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a company limited by guarantee, incorporated on 15 October 1998 and is registered as a Scottish charity. 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 as revised, in line with The Companies Act 2006 on 28th September 2017.

In the event of the winding-up of the company any property remaining after satisfaction of all the company's debts and liabilities shall be given or transferred to such other charity or body with the same or similar Purposes to the Company and determined by not less than 75% of the members of the Company who are present and voting.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purposes of charity law.

The following local authorities are permitted to nominate trustees to the Board:

1. Comhairle nan Eilean Siar

2. The Highland Council

3. Argyll and Bute Council

4. Glasgow City Council

5. North Lanarkshire Council

6. The City of Edinburgh Council

and only for so long as any of the above organisations (a) have children in Gaelic education and; (b) support the Purposes.

The Board make-up ensures even representation across the sector served by the company's objects, including both large and smaller local authorities, parents and the general public.

Organisational structure

Stòrlann Nàiseanta na Gàidhlig has a Board of Directors which meets quarterly and is responsible for the strategic direction and policy of the charity.

A system of delegation is in place under which the translation of policy into strategy is undertaken by the Chief Executive, in consultation with the Board of Directors. The day-to-day implementation of strategy and direction of operational policy is undertaken by the Chief Executive. The Chief Executive is responsible for ensuring that the charity delivers the services specified and that key performance indicators are met. The Head of Projects is responsible for the Project Team and Head of Development Services is responsible for the Service Team. The Office Manager, reporting to the Chief Executive, provides support with the management of accounting, data protection, health and safety and information systems.

Induction and training of new trustees

Trustees, as representatives of local authorities which are supplied with educational resources from the charity, are already familiar with the practical work of the charity.

New trustees are invited to undertake a short tour of the company's premises, in order to familiarise themselves with the practical work of the charity. New trustees are also provided with copies of the main documents which set out the operational framework for the charity, including the Articles of Association, latest Published Accounts. Annual Reports and, for reference, and guidelines for board members.

Arrangements for setting pay and remuneration

The organisation reviews the setting of pay on an annual basis.

COVID-19 arrangements

In response to the COVID-19 Pandemic and guidelines issued by The Scottish Government, Stòrlann closed the office on 17th March 2020. The working from home arrangement continued to be the default position until 31 March 2021 with a transition to an interim hybrid working arrangement. Following an organisation wide consultation, revised working arrangements were established to commence on 1st April 2024

Related parties

In so far as it is complimentary to the charity's objects, the charity is informed by the policies of public bodies in the education and Gaelic development sectors. The charity is a partner organisation of Bòrd na Gàidhlig, vested with responsibility for delivering elements of the National Gaelic Language Plan. Further funding to the charity is sourced from the Scottish Government. Partnership working with Education Scotland and close co-operation with the Scottish Qualifications Authority (SQA) aids the charity in identifying relevant policy developments.

Risk management

A risk register is in place. The register is monitored by the management team, which consists of the Chief Executive, Head of Development Services and Head of Projects. The register is presented to the board for consideration and update at all regular meetings of the Board.

A decrease in funding support, a significant increase in operating costs and recruitment of skilled staff in the areas of translation and quality assurance are identified as future risks. A project monitoring system, coupled to a budget management system supports project monitoring and planning within the organisation. This area of control has been embedded within the working practice of the workforce.

A strategy for up-skilling translation, authoring and quality assurance skills within the existing Stòrlann team is ongoing. Whilst the current economic climate continues as a challenging operating environment, new production work-streams for Gaelic resources in secondary schools, Gaelic Language Learning in primary schools and programmes of work for the Early Years sector, are being maintained through the support of Scottish Government and Bòrd na Gàidhlig.

The Trustees are aware of continuing demand for Gaelic education resources to meet the needs of Gaelic-medium education and the expanding requirements of subjects taught through the medium of Gaelic across the Broad General Education and Senior phases. Furthermore, there is a gradual increase in the use of technology within the learning process. To ensure that appropriate education resources are made available across all educational levels, a system of continuous assessment and review through advisory stakeholder panels is in place.

The aspirations for growth in Gaelic education as featured in the National Gaelic Language Plan 2023-2028, coupled to the relatively unique role that Stòrlann has within its operating sector, leads to an assessment that the loss of overall funding is unlikely. However, with a significant reduction in funding from Bòrd na Gàidhlig for 2024-25 and 2025-26 coupled to recent inflation costs presents the organization with a real challenge. By the same measure, the increase in the sector's requirement for resources for use in new subject areas and levels, places additional demands on the resources available to the company.

Procedures are in place to ensure that health and safety of staff, contractors and visitors is promoted, with policies being reviewed at all regular meetings of the Stòrlann board and by external consultants, on an annual basis. Peninsula provides Stòrlann with support for matters relating to Health and Safety and HR . All risk management procedures are subject to regular review to ensure that these meet the needs of the charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC190298 (Scotland)

Registered Charity number

SC031521

Registered office

54 Seaforth Road

An Tosgan

Stornoway

Isle of Lewis

HS1 2SD

Trustees

G C Thow

B W Owen

L Walker

E Coull Macleod

B Docherty (resigned 6.11.24)

J M Woodward (resigned 24.10.24)

L McBride (appointed 24.10.24)

R Binnie (appointed 6.11.24)

Company Secretary

D W Morrison

Senior Statutory Auditor

John E Moffat BA FCA

Auditors

Mann Judd Gordon Ltd

Chartered Accountants

& Statutory Auditors

26 Lewis Street

Stornoway

Isle of Lewis

HS1 2JF

Senior Management Team

D W Morrison, Chief Executive Officer

D J Macritchie, Head of Projects

N Smith, Head of Services

S Fraser, Head of Education and Learning.

Bankers

Bank of Scotland

2-6 Eastgate

Inverness

IV2 3NA

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Storlann Naiseanta Na Gaidhlig for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-	select suitable accounting policies and then apply them consistently;

-	observe the methods and principles in the Charities SORP;

-	make judgements and estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

-	there is no relevant audit information of which the charitable company's auditors are unaware; and

-	the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS

The auditor, Mann Judd Gordon Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on 11 November 2025 and signed on its behalf by:

G C Thow - Trustee

Opinion

We have audited the financial statements of Storlann Naiseanta Na Gaidhlig (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:

-	give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and

-	have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 19 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

-	adequate and proper accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of trustees' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit; or

-	the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach was as follows:

We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity and determined that the most significant are those that relate to employment matters and those relating directly the preparation of the financial statements, that is FRS102, Charities SORP and the Companies Act 2006. Storlann are also subject to data protection laws (GDPR) and health and safety within the workplace.We assessed the risks of material misstatement in respect of fraud as follows:

As part of our audit team discussion, we identified if any particular area was more susceptible to misstatement. A list of the known related parties was compiled along with an expectation of transactions between them. We then made fraud enquires of those charged with governance and confirmed our related party list.

Based on the results of our risk assessment we designed our audit procedures to identify non-compliance with such laws and regulations identified above. We corroborated our enquiries of those charged with governance by a review of the board minutes to date, a review of the bank statements to date, a review of the service organisation's payroll files for the year and a review of legal fees charged in the year for any evidence of legal or regulatory issues. Our considerations at planning were corroborated and no further legal or regulatory issues were noted.

We considered the risk of fraud through management override and, in response, we incorporated testing of manual journal entries throughout the year into our audit approach. A review of the year of bank statements was undertaken, to identify any large or unusual transactions No transactions outside the normal course of business were identified.

Given the size of the entity, segregation of duties is limited, so we designed our audit procedures to identify and to address any material misstatements arising from this. Appropriate approval controls were found to be in place.

The engagement partner's assessment of whether the engagement team collectively had the appropriate competence and capabilities to identify or recognise non-compliance with laws and regulations concluded that the overall risk was of fraud and misstatement was low and the experience of the audit team assigned was sufficient and no specialists were required. An appropriate level of materiality has been calculated in consideration of the inherent difficulty in detecting irregularities along with the perceived level of risk.

There are inherent limitations in the audit procedures described above that result in an unavoidable risk that some material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with International Standards on Auditing (UK). The further removed non-compliance with laws and regulations is from the events and financial transactions in the financial statements, the less likely the auditor is to become aware of it or recognise non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment through forgery, collusion, omission or misrepresentation. The primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and management.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and the trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

John E Moffat BA FCA Senior Statutory Auditor

on behalf of Mann Judd Gordon Ltd

Chartered Accountants

& Statutory Auditors

Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006

26 Lewis Street

Stornoway

Isle of Lewis

HS1 2JF

11 November 2025

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Charitable activities

5

Programme delivery

800,000

-

800,000

825,793

Other trading activities

3

4,604

-

4,604

18,955

Investment income

4

30,000

-

30,000

30,000

Total

834,604

-

834,604

874,748

EXPENDITURE ON

Raising funds

6

30,000

-

30,000

30,000

Charitable activities

7

Programme delivery

587,714

-

587,714

696,006

Finance, administration and premises

119,356

-

119,356

124,321

Governance

10,171

-

10,171

8,568

Total

747,241

-

747,241

858,895

NET INCOME

87,363

-

87,363

15,853

RECONCILIATION OF FUNDS

Total funds brought forward

289,972

-

289,972

274,119

TOTAL FUNDS CARRIED FORWARD

377,335

-

377,335

289,972

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

13

2,613

-

2,613

3,733

CURRENT ASSETS

Debtors

14

503

-

503

1,684

Cash at bank and in hand

410,779

-

410,779

325,512

411,282

-

411,282

327,196

CREDITORS

Amounts falling due within one year

15

(36,560

)

-

(36,560

)

(40,957

)

NET CURRENT ASSETS

374,722

-

374,722

286,239

TOTAL ASSETS LESS CURRENT LIABILITIES

377,335

-

377,335

289,972

NET ASSETS

377,335

-

377,335

289,972

FUNDS

17

Unrestricted funds

377,335

289,972

TOTAL FUNDS

377,335

289,972

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 11 November 2025 and were signed on its behalf by:

G C Thow - Trustee

Cash flows from operating activities

Cash generated from operations

1

85,267

(6,748

)

Net cash provided by/(used in) operating activities

85,267

(6,748

)

Cash flows from investing activities

Purchase of tangible fixed assets

-

(4,816

)

Net cash provided by/(used in) investing activities

-

(4,816

)

Change in cash and cash equivalents in the reporting period

85,267

(11,564

)

Cash and cash equivalents at the beginning of the reporting period

325,512

337,076

Cash and cash equivalents at the end of the reporting period

410,779

325,512

1.	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

31.3.25

31.3.24

£

£

Net income for the reporting period (as per the Statement of Financial Activities)

87,363

15,853

Adjustments for:

Depreciation charges

1,120

2,737

Decrease in debtors

1,181

10,364

Decrease in creditors

(4,397

)

(35,702

)

Net cash provided by/(used in) operations

85,267

(6,748

)

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.24

Cash flow

At 31.3.25

£

£

£

Net cash

Cash at bank and in hand

325,512

85,267

410,779

325,512

85,267

410,779

Total

325,512

85,267

410,779

1.	STATUTORY INFORMATION

Storlann Naiseanta na Gaidhlig is a private company, limited by guarantee, registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	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 presentation currency of the financial statements is Pound sterling (£).

The financial statements are rounded to the nearest £1.

Going Concern

The Charity is a going concern and there are no material uncertainties casting significant doubt over its ability to continue as a going concern.

Critical accounting judgements and key sources of estimation uncertainty

Fixed asset net book value and depreciation charges are the areas of the accounts which are affected by significant judgements and estimates. The trustees exercise judgement in determining both the useful economic life and the likely residual value of the charity's assets. This judgement affects the rates of and charge for depreciation in the accounts for the year. It also therefore affects the net book value of the assets in the balance sheet.

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.

Income from government and other grants, whether capital grants or revenue grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

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.

Governance costs

Governance costs represent costs incurred in the governance of the organisation.

Allocation and apportionment of costs

All expenditure is accounted for on an accruals basis. Direct costs are allocated to each project as they are incurred. Direct salary and pension costs are allocated to project expenditure and administrative salaries are included in programme delivery costs.

Support relates to costs incurred directly in support of expenditure on the objects of the charity and include project management costs.

Tangible fixed assets

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

Fixtures and fittings

-

25% depreciation on reducing balance

Computer equipment

-

30% on reducing balance

Fixed assets are only capitalised if the costs in total exceed £1,000.

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

All funds are considered as unrestricted and can be used in accordance with the charitable objectives at the discretion of the trustees.Where restricted funds are applied for and received they will be treated accordingly in the accounts.

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.

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.

Debtors and creditors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3.	OTHER TRADING ACTIVITIES

31.3.25

31.3.24

£

£

Sale of project materials

4,099

4,705

Other income

505

14,250

4,604

18,955

4.	INVESTMENT INCOME

31.3.25

31.3.24

£

£

Rents received

30,000

30,000

5.	INCOME FROM CHARITABLE ACTIVITIES

31.3.25

31.3.24

Activity

£

£

Grants

Programme delivery

800,000

825,793

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

31.3.25

31.3.24

£

£

Bord na Gaidhlig

270,000

295,793

Scottish Government

530,000

530,000

800,000

825,793

6.	RAISING FUNDS

Investment management costs

31.3.25

31.3.24

£

£

Other operating leases

30,000

30,000

7.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 8)

Totals

£

£

£

Programme delivery

587,714

-

587,714

Finance, administration and premises

-

119,356

119,356

Governance

-

10,171

10,171

587,714

129,527

717,241

8.	SUPPORT COSTS

Governance

Management

costs

Totals

£

£

£

Finance, administration and premises

119,356

-

119,356

Governance

-

10,171

10,171

119,356

10,171

129,527