REGISTERED COMPANY NUMBER: SC296227 (Scotland)

REGISTERED CHARITY NUMBER: SC037270

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2025

for

URRAS NAN CRAOBH UIBHIST A TUATH

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

Notes to the Financial Statements

7

to

11

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 principal activity is to conserve, regenerate and promote the restoration of woodlands in the Islands of North Uist, as an important part of the Outer Hebrides natural environment, for the benefit of the public without distinction of sex or of political religious or other opinions.

The charity seeks to deliver on these objectives primarily by carrying out work on the Langass and Mariebhall Woodlands, which were transferred to the charity from the Forestry Commission under a lease agreement. This lease was formalised on 30 April 2009 and runs until 2028.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the year 2024 - 2025, UnCUT began spending on the planned project activities for which funding was received during 2023-24.

Work started on improvements to paths increasing wheelchair accessible routes were completed (£25,000) and part of the NRF fund was spent on initial designs of the Interactive Boards and the Children's Environmental Activities Trail. Further works will be completed using the remaining project funds.

The trustees were successful in recruiting additional members of the board and also many contributions from groups of volunteers.

FINANCIAL REVIEW

Reserves policy

The charity has minimal core costs, with the majority of expenditure incurred in line with restricted grant funding. As such, the charity has not deemed it necessary to formulate a detailed reserves policy.

FUTURE PLANS

Trustees will continue work on the remainder of the funded projects as time restraints permit, in the woodland for the benefit of the community of North Uist.

The committee of Trustees continues to welcome new members to join the group and maintain the woodland for the benefit of North Uist.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The Trust is incorporated as a company limited by guarantee, incorporated on 27 January 2006. It was granted recognition by the Inland Revenue as a charity on the same day.

The objects and powers of the Trust are set out in its Memorandum of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1 each.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC296227 (Scotland)

Registered Charity number

SC037270

Registered office

Claddach Kirkibost Centre

Claddach Kirkibost

Isle of North Uist

HS6 5EP

Trustees

Ada Campbell Chair

Charles Fraser

Emily Jane Durie (resigned 20.7.25)

Robert Howie Smith

Martin May

Robert Taylor (resigned 25.10.24)

Albert Thompson (resigned 25.10.24)

Independent Examiner

Andrew Cumming CA

Mann Judd Gordon Ltd

Chartered Accountants

26 Lewis Street

Stornoway

Isle of Lewis

HS1 2JF

Solicitors

Anderson Macarthur

Old Bank of Scotland Buildings

Stornoway

Isle of Lewis

HS1 2BG

Bankers

Bank of Scotland

Balivanich

Isle of Benbecula

HS7 5LA

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Urras nan Craobh Uibhist a Tuath 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).

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.

Approved by order of the board of trustees on 12 December 2025 and signed on its behalf by:

Ada Campbell - Trustee

I report on the accounts for the year ended 31 March 2025 set out on pages five to eleven.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

(1)	which gives me reasonable cause to believe that, in any material respect, the requirements

-	to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

-	to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2)	to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Andrew Cumming CA

The Institute of Chartered Accountants of Scotland

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

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

-

-

-

71,201

EXPENDITURE ON

Charitable activities

Forestry equipment and maintenance

-

12,331

12,331

36,513

Other

58

400

458

-

Total

58

12,731

12,789

36,513

NET INCOME/(EXPENDITURE)

(58

)

(12,731

)

(12,789

)

34,688

RECONCILIATION OF FUNDS

Total funds brought forward

16

39,829

39,845

5,157

TOTAL FUNDS CARRIED FORWARD

(42

)

27,098

27,056

39,845

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

5

-

4,231

4,231

4,231

CURRENT ASSETS

Cash at bank

144

22,867

23,011

35,800

CREDITORS

Amounts falling due within one year

6

(186

)

-

(186

)

(186

)

NET CURRENT ASSETS/(LIABILITIES)

(42

)

22,867

22,825

35,614

TOTAL ASSETS LESS CURRENT LIABILITIES

(42

)

27,098

27,056

39,845

NET ASSETS

(42

)

27,098

27,056

39,845

FUNDS

7

Unrestricted funds

(42

)

16

Restricted funds

27,098

39,829

TOTAL FUNDS

27,056

39,845

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:

Ada 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.

The presentation currency of the accounts is Pound sterling (£).

The accounts are rounded to the nearest £1.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemptions 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;

•

the requirement of paragraph 3.17(d);

•

the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

•

the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;

•

the requirement of paragraph 33.7.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

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

Long leasehold

-

in accordance with the property

Plant and machinery

-

33% depreciaton on cost

Long leasehold costs are depreciated from the start of the financial year following the expenditure, over the length of the lease remaining. The lease expires in 2028.

Taxation

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

Fund accounting

Unrestricted funds are corporate funds, which as such are available for use or retention at the discretion of the directors, in accordance with the Trust's Objects. Reserves are undesignated corporate funds. Designated funds comprise corporate funds which have been set aside by the directors for specific purposes.

Restricted funds are trust funds subject to specific restrictive conditions imposed by sponsors as donors or by the declared purpose in appeals literature. Where the restriction creates an endowment (whether expendable or permanent), the grant or donation is accounted for as a capital fund. The unrestricted income from general-purpose endowments is accounted for within corporate funds. All other non-capital restricted funds are accounted for as restricted income.

2.	DONATIONS AND LEGACIES

31.3.25

31.3.24

£

£

Donations

-

31

Grants

-

71,170

-

71,201

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

31.3.25

31.3.24

£

£

Highlands and Islands Transport Partnership (HITRANS)

-

20,200

Scottish Government Nature Restoration Fund

-

43,482

Uist Council of Voluntary Organisations

-

3,000

Scottish Landfill Communities Fund

-

4,488

-

71,170

3.	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.

4.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

fund

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

30

71,171

71,201

EXPENDITURE ON

Charitable activities

Forestry equipment and maintenance

-

36,513

36,513

NET INCOME

30

34,658

34,688

RECONCILIATION OF FUNDS

Total funds brought forward

(14

)

5,171

5,157

TOTAL FUNDS CARRIED FORWARD

16

39,829

39,845

5.	TANGIBLE FIXED ASSETS

Long

Plant and

leasehold

machinery

Totals

£

£

£

COST

At 1 April 2024 and 31 March 2025

7,052

2,828

9,880

DEPRECIATION

At 1 April 2024 and 31 March 2025

2,821

2,828

5,649

NET BOOK VALUE

At 31 March 2025

4,231

-

4,231

At 31 March 2024

4,231

-

4,231

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Accrued expenses

186

186

7.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.24

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

16

(58

)

(42

)

Restricted funds

Restricted fund

39,829

(12,731

)

27,098

TOTAL FUNDS

39,845

(12,789

)

27,056

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

-

(58

)

(58

)

Restricted funds

Restricted fund

-

(12,731

)

(12,731

)

TOTAL FUNDS

-

(12,789

)

(12,789

)

Comparatives for movement in funds

Net

movement

At

At 1.4.23

in funds

31.3.24

£

£

£

Unrestricted funds

General fund

(14

)

30

16

Restricted funds

Restricted fund

5,171

34,658

39,829

TOTAL FUNDS

5,157

34,688

39,845

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

30

-

30

Restricted funds

Restricted fund

71,171

(36,513

)

34,658

TOTAL FUNDS

71,201

(36,513

)

34,688

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

Net

movement

At

At 1.4.23

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

(14

)

(28

)

(42

)

Restricted funds

Restricted fund

5,171

21,927

27,098

TOTAL FUNDS

5,157

21,899

27,056

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

30

(58

)

(28

)

Restricted funds

Restricted fund

71,171

(49,244

)

21,927

TOTAL FUNDS

71,201

(49,302

)

21,899

8.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

9.	ULTIMATE CONTROLLING PARTY

The charitable company has no ultimate controlling party.

10.	COMPANY STATUS

The Trust is a company limited by membership guarantees amounting to £1 each.