REGISTERED COMPANY NUMBER: SC635033 (Scotland)

REGISTERED CHARITY NUMBER: SC051429

for

Page

Report of the Trustees  

1

to

6

Report of the Independent Auditors  

7

to

10

Statement of Financial Activities  

11

Statement of Financial Position  

12

Statement of Cash Flows  

13

Notes to the Statement of Cash Flows  

14

Notes to the Financial Statements  

15

to

22

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

STRATEGIC REPORT

Achievements and performance

Charitable activities

Financial review

Financial position

Capital Funding and Finance

During this year we have continued to work with our stakeholders over Phase 2 and the capital funding was fully secured by August 2024.

The main contract for Phase 2 construction was tendered through the Public Contracts Scotland online process during the summer of 2024. There was only one valid tender bid on the closing date of 10 May, with a local contractor, with a 90-day period for holding the price. This was later extended until 3rd September 2024.  

Phase 2 construction started on site in October 2024 with completion due in Spring 2026.

Reserves policy

Future plans

The successful operation to date has built a solid platform for growth and the following paragraphs set out an updated and Shared Vision and commitment from the Joint Venture partners for Cnoc Soilleir:

UHI North, West and Hebrides and Ceòlas share a commitment to the preservation, curation, development and dissemination of the Gaelic language, arts and culture, and of the unique attributes of the archaeology, landscape and environment of Uist. Together the partners will ensure that Uist and particularly Cnoc Soilleir will:

- be recognised as a centre for excellence for education, Gaelic language and culture

- provide high-quality cultural events and activities throughout the year

- provide excellent training, and employment opportunities

- be a centre for research in the Uist language, culture, traditions, history and landscape which records and preserves its unique culture and supports educational and dissemination programmes for an increasing number of participants both online and in Uist

- ensure that Gaelic is strengthened as the language of Uist and of Cnoc Soilleir, so that Uist thrives as a place where students and visitors learn from and engage with its Gaelic-speaking community.

- support a range of community activities and interactions with their language and culture and enable the community to be active participants in recording, research, education and dissemination.

These plans will support the Uist Repopulation ambitions of the Scottish Government and of Comhairle nan Eilean Siar, ensuring that Uist grows its reputation as a unique place to live and work and providing jobs to attract inward migration. The plans will promote Gaelic to those living in, returning or moving to the area and will empower third sector organisations and the network of Gaelic officers to action a Uist Gaelic Language Plan for the area which supports existing residents and new arrivals.

The community as key participants will gain confidence and pride in their language, culture and heritage, celebrating its music, song, and dance. The community will benefit both directly and indirectly from the increased economic activity and have access to wider lifelong learning through links to UHI.

UHI North, West and Hebrides and Ceòlas will work together to develop activities based in Uist which will deliver this commitment.

These activities will include:

- growth of education and lifelong learning in Gaelic culture and language, online and face to face in immersive learning and short-term residences, taking advantage of the strength of Gaelic as a spoken language on Uist to encourage wider interactions with the community

- continued delivery and expansion of Ceòlas cultural events including its highly acclaimed Summer School, Fèis Chullaig, Song Conference and Symposium

- working with service providers to increase the use of Gaelic in transport, media, health, social care, education, and childcare

- an expansion in the unique Uist dance heritage, developing both online and face to face provision, supported by research to capture the traditions of Uist dance

- an expansion in the unique Uist piping heritage, developing both online and face to face provision, supported by research to capture the heritage of Uist piping

- improved and broadened delivery of traditional music certified learning, both through the current provision and through stronger links to other existing UHI provision.

- links to existing UHI research centres to develop doctorate and post doctorate learnings in Uist culture, environment, history, archaeology and ecology

- increasing the UHI North, West and Hebrides vocational, trade and further education training opportunities for the Uist population

- development of immersion and lifelong learning provision in Uist culture, environment, history, archaeology and ecology supported by the research

- links to other universities and research centres to support residential provision to enable their learning and research - stronger links to other key stakeholders including Uist Tourism, Comhairle nan Eilean Siar, and Stòras Uibhist, maximising the use of existing provision and resources and working together for mutual benefit.

These activities will enable and encourage direct participation by members of the community, as guardians and performers of Uist tradition, as learners, as providers of learning, informally and formally. The planned activities will take advantage of the facilities already developed at Cnoc Soilleir and its future expansion and will also support other facilities such as the accommodation already established on Uist.

Cnoc Soilleir Phase 2

The construction of Phase 2 started on site in October 2024, with completion and handover in the Spring of 2026.

The Phase Two building has always been seen as critical to achieving the transformational and shared vision for Cnoc Soilleir. At a practical level, full planning permission for the whole Cnoc Soilleir capital project including both phases was achieved in 2018, and full building warrant approval for both phases has been in place since 2020.

The Phase Two building, built to Passivhaus standards, will provide:

- A flexible performance hall, with acoustics suitable for music and performance, and a sprung floor suitable for dance learning, rehearsing, performances and ceilidhs

- Retractable auditorium seating for audiences of up to 200

- A small dance studio with sprung floor and mirrors

- Additional teaching spaces which can double up as green rooms and rehearsal space

- Accessible WC and shower

- Links to the control and recording facilities constructed in Phase One

- Further car parking as per the agreed site plan.

During the last year there has been a focus on developing activities and events that can make best use of the future facilities that will be delivered as part of Phase 2. As well as building on the existing activities and events that already take place in the competed Phase 1.

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.

Risk management

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC635033 (Scotland)

Registered Charity number

SC051429

Registered office

Cnoc Soilleir

Daliburgh

Isle of South Uist

HS8 5SS

Trustees

A O'Henley

N J Macpherson

M E M Foxley

I MacInnes

R C Marshall

Senior Statutory Auditor

Andrew Cumming CA

Auditors

Mann Judd Gordon Ltd

Chartered Accountants

& Statutory Auditors

26 Lewis Street

Stornoway

Isle of Lewis

HS1 2JF

STATEMENT OF TRUSTEES' RESPONSIBILITIES

AUDITORS

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

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 8 April 2026 and signed on the board's behalf by:

N J Macpherson - Trustee

Opinion

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 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.

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. The charity are also subject to data protection laws (GDPR). 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. Given the size of the entity, no accounting software is used by the client, and so testing of journals for example was considered unnecessary. Instead, 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.

Andrew Cumming CA (Senior Statutory Auditor)

for and 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

27 April 2026

31.7.25

31.7.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£   

£   

£   

£   

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

5,820

1,417,136

1,422,956

137,674

Charitable activities

4

Charitable activities

93,000

-

93,000

79,848

Investment income

3

7,042

-

7,042

4,795

Total

105,862

1,417,136

1,522,998

222,317

EXPENDITURE ON

Charitable activities

5

Charitable activities

99,011

50,012

149,023

145,990

Governance

5,633

-

5,633

3,954

Depreciation

405

93,568

93,973

93,290

Total

105,049

143,580

248,629

243,234

NET INCOME/(EXPENDITURE)

813

1,273,556

1,274,369

(20,917

)

RECONCILIATION OF FUNDS

Total funds brought forward

58,991

9,340,862

9,399,853

9,420,770

TOTAL FUNDS CARRIED FORWARD

59,804

10,614,418

10,674,222

9,399,853

31.7.25

31.7.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£   

£   

£   

£   

FIXED ASSETS

Tangible assets

11

5,373

8,430,471

8,435,844

6,401,542

CURRENT ASSETS

Debtors

12

663

13,503

14,166

5,509

Cash at bank

64,160

2,170,444

2,234,604

2,998,305

64,823

2,183,947

2,248,770

3,003,814

CREDITORS

Amounts falling due within one year

13

(10,392

)

-

(10,392

)

(5,503

)

NET CURRENT ASSETS

54,431

2,183,947

2,238,378

2,998,311

TOTAL ASSETS LESS CURRENT

LIABILITIES

59,804

10,614,418

10,674,222

9,399,853

NET ASSETS

59,804

10,614,418

10,674,222

9,399,853

FUNDS

14

Unrestricted funds

59,804

58,991

Restricted funds

10,614,418

9,340,862

TOTAL FUNDS

10,674,222

9,399,853

The financial statements were approved by the Board of Trustees and authorised for issue on 8 April 2026 and were signed on its behalf by:

A O'Henley - Trustee

Cash flows from operating activities

Cash generated from operations

1

1,364,575

(90,675

)

Net cash provided by/(used in) operating activities

1,364,575

(90,675

)

Cash flows from investing activities

Purchase of tangible fixed assets

(2,128,276

)

(19,431

)

Net cash used in investing activities

(2,128,276

)

(19,431

)

Change in cash and cash equivalents in

the reporting period

(763,701

)

(110,106

)

Cash and cash equivalents at the

beginning of the reporting period

2,998,305

3,108,411

Cash and cash equivalents at the end of

the reporting period

2,234,604

2,998,305

1.

RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM

OPERATING ACTIVITIES

31.7.25

31.7.24

£   

£   

Net income/(expenditure) for the reporting period (as per the

Statement of Financial Activities)

1,274,369

(20,917

)

Adjustments for:

Depreciation charges

93,973

93,290

Increase in debtors

(8,656

)

(4,627

)

Increase/(decrease) in creditors

4,889

(158,421

)

Net cash provided by/(used in) operations

1,364,575

(90,675

)

2.

ANALYSIS OF CHANGES IN NET FUNDS

At 1.8.24

Cash flow

At 31.7.25

£   

£   

£   

Net cash

Cash at bank

2,998,305

(763,701

)

2,234,604

2,998,305

(763,701

)

2,234,604

Total

2,998,305

(763,701

)

2,234,604

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.

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

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, it is probable that the income will be received, and the amount can be measured reliably. In accordance with Section 5.27 of the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice, where funding is received in advance of the expenditure being incurred, the income is not deferred due to this. In addition, where funding is received for capital projects, the income is recognised in the Statement of Financial Activities and not deferred over the life of the asset.

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

Long leasehold

-

1% on cost

Fixtures and fittings

-

20% depreciation on cost

Taxation

Fund accounting

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

2.

DONATIONS AND LEGACIES

31.7.25

31.7.24

£   

£   

Donations

5,049

74

Grants

1,417,907

137,600

1,422,956

137,674

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