REGISTERED COMPANY NUMBER: SC160308 (Scotland)

REGISTERED CHARITY NUMBER: SC024080

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2025

for

URACHADH UIBHIST

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

to

6

Notes to the Financial Statements

7

to

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 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 activities

The company's principal objective is to relieve poverty and advance the education of the residents of Uist by the following means:

- the provision of education and training in skills of all kinds, particularly such as will assist the residents of Uist in obtaining paid employment; and

- the promotion of the implementation of schemes of industry and commerce for the benefit of the public in Uist, also through the provision of workspaces at Claddach Kirkibost Centre.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Trustees have continued to make CKC an active centre supporting local services and small businesses without the role of a centre manager through 2024-25. In 2025, some additional funding was received from Coastal Communities Fund for a member of staff to help with the general office administration of Claddach Kirkibost Centre as a whole. This has proved a vital help to UU Board.

The turbine, previously out of action for several years, has now been generating electricity and FiTS income again since November 2024. All available spaces in CKC building have been rented out, providing a source of revenue income from the community gym, enlarged hair and beauty salon, office spaces, artist studio and café. UU trustees are proud that all these small enterprises contribute to the wider economy and services of North Uist

UU trustees succeeded with their plan to open a thrift shop for North Uist in the spare rooms which the Gaelic Language School had vacated. The Pre-Loved at CKC shop complements the two in South Uist and Benbecula. Trustees are pleased that this now provides a welcome income resource for the charity, while contributing to reducing waste, promoting recycling. UU Board acknowledged the huge contribution to the shop from our team of volunteers.

FINANCIAL REVIEW

Principal funding sources

The principle funding sources in the year under review were a grant from Comhairle nan Eilean Siar along with income from the provision of office space to tenants.

FUTURE PLANS

CKC has had significant expenditure on utilities ( electricity ) over the past 2 years. After much effort to resolve the situation, it is now agreed that considerable overcharging has happened and UU Board looks forward to receiving a refund for year 2024-25. Additional research work will be done on the year 2023-24. Future plans to install internal metering have been put in place - which will allow proper income from tenants of various spaces in CKC.

Trustees will continue to seek sources of revenue funding, hopefully through the future North Uist Community Benefit Fund ( funding from the two NUist turbines Fionn and Floraidh). UU's aim would be to secure funding for a manager's post at the centre. It is vital that CKC maintains its status as a social and inclusive community hub for the benefit of all North Uist residents

Trustees have co-opted two additional directors who may be formally appointed at the next AGM, but will continue to seek members of the board and groups of volunteers to help with aspects of CKC activities.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a memorandum of association which constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

The company is managed by a board of directors ('the trustees") who are appointed in general meeting by the members, except that the trustees have power to appoint further trustees, including one individual nominated by Western Isles Enterprise. All members and trustees are entitled to one vote at general meetings. No person is entitled to an additional or casting vote.

Related parties

Transactions in the year are disclosed in the notes to the financial statements.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC160308 (Scotland)

Registered Charity number

SC024080

Registered office

Claddach Kirkibost Centre

Claddach Kirkibost

Isle of North Uist

HS6 5EP

Trustees

A H Campbell

L A Maclean

L Cook

M Hocine

F A Lett

J Morrison

Company Secretary

A H Campbell

Independent Examiner

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 12 December 2025 and signed on its behalf by:

A H Campbell - Trustee

I report on the accounts for the year ended 31 March 2025 set out on pages four 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

Mann Judd Gordon Ltd

Chartered Accountants

26 Lewis Street

Stornoway

Isle of Lewis

HS1 2JF

12 December 2025

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

17,192

-

17,192

16,356

Charitable activities

Other Core activities

25,869

-

25,869

16,203

Other trading activities

3

8,589

-

8,589

347

Total

51,650

-

51,650

32,906

EXPENDITURE ON

Raising funds

30

-

30

-

Charitable activities

Governance costs

1,184

-

1,184

1,632

Other Core activities

13,826

9,693

23,519

37,913

Premises costs (nursery & other core activities)

19,597

6,832

26,429

21,721

Total

34,637

16,525

51,162

61,266

NET INCOME/(EXPENDITURE)

17,013

(16,525

)

488

(28,360

)

Transfers between funds

12

(7,510

)

7,510

-

-

Net movement in funds

9,503

(9,015

)

488

(28,360

)

RECONCILIATION OF FUNDS

Total funds brought forward

155,094

22,170

177,264

205,624

TOTAL FUNDS CARRIED FORWARD

164,597

13,155

177,752

177,264

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

8

127,057

8,823

135,880

156,060

Investments

9

2

-

2

2

127,059

8,823

135,882

156,062

CURRENT ASSETS

Debtors

10

25,513

-

25,513

5,262

Cash at bank

13,654

4,332

17,986

17,579

39,167

4,332

43,499

22,841

CREDITORS

Amounts falling due within one year

11

(1,629

)

-

(1,629

)

(1,639

)

NET CURRENT ASSETS

37,538

4,332

41,870

21,202

TOTAL ASSETS LESS CURRENT LIABILITIES

164,597

13,155

177,752

177,264

NET ASSETS

164,597

13,155

177,752

177,264

FUNDS

12

Unrestricted funds

164,597

155,094

Restricted funds

13,155

22,170

TOTAL FUNDS

177,752

177,264

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 12 December 2025 and were signed on its behalf by:

A H Campbell - 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, with the exception of investments which are included at market value.

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 charitable activities includes grants for specific purposes, income from service level agreements and other fees and income raised from activities carried out in furtherance of the charitable objectives.

Donated services and facilities are recorded as they are received and are recognised in the SOFA when a reliable measurement can be made of their value.

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 expenditure comprises those costs incurred by the company in the delivery of its activities and services to beneficiaries. It includes both costs that can be directly allocated to such activities and those costs of an indirect nature necessary to support them. Support costs in connection with generating voluntary and investment income are not significant and have therefore not been apportioned.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

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

Wind Turbine

-

5% depreciation on cost

Long leasehold

-

in accordance with the property

Fixtures and fittings

-

15% depreciation on reducing balance

Computer equipment

-

25% depreciation on reducing balance

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.

A designated fund is that part of the charity's unrestricted funds that the charity trustees have decided to earmark or designate for a particular purpose.

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

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

31.3.25

31.3.24

£

£

Donations

1,192

2,743

Grants

15,000

12,500

Other income

814

887

Membership

186

226

17,192

16,356

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

31.3.25

31.3.24

£

£

CNES

-

12,500

NHS Western Isles

15,000

-

15,000

12,500

3.	OTHER TRADING ACTIVITIES

31.3.25

31.3.24

£

£

Hub sales

3,635

-

Turbine income

4,954

347

8,589

347

4.	NET INCOME/(EXPENDITURE)

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

31.3.25

31.3.24

£

£

Depreciation - owned assets

20,180

21,721

Surplus on disposal of fixed assets

-

(5,502

)

5.	TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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

6.	STAFF COSTS

31.3.25

31.3.24

£

£

Wages and salaries

-

7,556

Other pension costs

-

61

-

7,617

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

31.3.25

31.3.24

Administrative

-

1

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

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3,855

12,501

16,356

Charitable activities

Other Core activities

16,203

-

16,203

Other trading activities

347

-

347

Total

20,405

12,501

32,906

EXPENDITURE ON

Charitable activities

Governance costs

1,025

607

1,632

Other Core activities

11,815

26,098

37,913

Premises costs (nursery & other core activities)

18,033

3,688

21,721

Total

30,873

30,393

61,266

NET INCOME/(EXPENDITURE)

(10,468

)

(17,892

)

(28,360

)

Transfers between funds

(685

)

685

-

Net movement in funds

(11,153

)

(17,207

)

(28,360

)

RECONCILIATION OF FUNDS

Total funds brought forward

166,247

39,377

205,624

TOTAL FUNDS CARRIED FORWARD

155,094

22,170

177,264

8.	TANGIBLE FIXED ASSETS

Fixtures

Wind

Long

and

Turbine

leasehold

fittings

£

£

£

COST

At 1 April 2024 and 31 March 2025

59,469

346,186

169,145

DEPRECIATION

At 1 April 2024

28,286

261,711

129,675

Charge for year

1,499

13,935

4,571

At 31 March 2025

29,785

275,646

134,246

NET BOOK VALUE

At 31 March 2025

29,684

70,540

34,899

At 31 March 2024

31,183

84,475

39,470

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024 and 31 March 2025

8,500

14,662

597,962

DEPRECIATION

At 1 April 2024

8,500

13,730

441,902

Charge for year

-

175

20,180

At 31 March 2025

8,500

13,905

462,082

NET BOOK VALUE

At 31 March 2025

-

757

135,880

At 31 March 2024

-

932

156,060

9.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

MARKET VALUE

At 1 April 2024 and 31 March 2025

2

NET BOOK VALUE

At 31 March 2025

2

At 31 March 2024

2

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

UU Trading Limited

Registered office: Claddach Kirkibost Centre, Claddach Kirkibost, Isle of North Uist, HS6 5EP

Nature of business: Cafe and shop

%

Class of share:

holding

Ordinary

100

UU Trading was struck from the Register of Companies on 30 July 2024.

Hebridean Kitchen Ltd

Registered office: Claddach Kirkibost Centre, Claddach Kirkibost, Isle of North Uist, HS6 5EP

Nature of business: Food production

%

Class of share:

holding

Ordinary

100

31.3.25

31.3.24

£

£

Aggregate capital and reserves

(4,492

)

17

Loss for the year

(4,509

)

(3,288

)

10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

3,023

2,912

Amounts owed by group undertakings

3,551

2,051

Other debtors

18,939

299

25,513

5,262

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

138

39

Credit card account

(109

)

-

Accrued expenses

1,600

1,600

1,629

1,639

12.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.24

in funds

funds

31.3.25

£

£

£

£

Unrestricted funds

General fund

29,400

(2,293

)

-

27,107

Designated fund - Claddach Kirkibost Centre

86,576

22,033

(7,510

)

101,099

Designated fund - Wind turbine

30,155

(1,499

)

-

28,656

Designated fund - Computer equipment

698

(174

)

-

524

Designated fund - Claddach Kirkibost Centre furnishings & equipment

8,265

(1,054

)

-

7,211

155,094

17,013

(7,510

)

164,597

Restricted funds

Designated fund - EV chargers

4,568

(582

)

-

3,986

Adapt & Thrive

8,205

(2,470

)

-

5,735

Crown Estate Project B

9,383

(6,249

)

300

3,434

Crown Estate Project D

14

(2,714

)

2,700

-

Crown Estate project E

-

(4,510

)

4,510

-

22,170

(16,525

)

7,510

13,155

TOTAL FUNDS

177,264

488

-

177,752

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

641

(2,934

)

(2,293

)

Designated fund - Claddach Kirkibost Centre

51,009

(28,976

)

22,033

Designated fund - Wind turbine

-

(1,499

)

(1,499

)

Designated fund - Computer equipment

-

(174

)

(174

)

Designated fund - Claddach Kirkibost Centre furnishings & equipment

-

(1,054

)

(1,054

)

51,650

(34,637

)

17,013

Restricted funds

Designated fund - EV chargers

-

(582

)

(582

)

Adapt & Thrive

(1

)

(2,469

)

(2,470

)

Crown Estate Project B

1

(6,250

)

(6,249

)

Crown Estate Project D

-

(2,714

)

(2,714

)

Crown Estate project E

-

(4,510

)

(4,510

)

-

(16,525

)

(16,525

)

TOTAL FUNDS

51,650

(51,162

)

488

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.4.23

in funds

funds

31.3.24

£

£

£

£

Unrestricted funds

General fund

26,907

4,418

(1,925

)

29,400

Designated fund - Claddach Kirkibost Centre

98,411

(11,835

)

-

86,576

Designated fund - Wind turbine

31,733

(1,578

)

-

30,155

Designated fund - Computer equipment

931

(233

)

-

698

Designated fund - Claddach Kirkibost Centre furnishings & equipment

8,265

(1,240

)

1,240

8,265

166,247

(10,468

)

(685

)

155,094

Restricted funds

Designated fund - EV chargers

3,452

431

685

4,568

Adapt & Thrive

13,457

(5,252

)

-

8,205

Crown Estate Project B

14,800

(5,417

)

-

9,383

Crown Estate Project D

7,668

(7,654

)

-

14

39,377

(17,892

)

685

22,170

TOTAL FUNDS

205,624

(28,360

)

-

177,264