REGISTERED COMPANY NUMBER: SC405791 (Scotland)

REGISTERED CHARITY NUMBER: SC004636

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

WESTERN ISLES HOSPITAL LEAGUE OF FRIENDS

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

Notes to the Financial Statements

6

to

9

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 August 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 purpose of the Western Isles Hospital League of Friends is to promote, for the benefit of the inhabitants of the Western Isles of Scotland, the furtherance of health, the relief of illness, distress, sickness and infirmity, and care for hospital patients, visitors and staff.

The charity's board have considered that, due to externally placed restrictions, it can no longer meet its objectives and will seek permission to be would up with reserves to be distributed to similar charitable causes.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

All activities were halted due to the pandemic and remain in abeyance at the date of this report. Preliminary contact was made with Western Isles Health Board in order to consider the way ahead for the tea bar and ancillary services such as Wish Lists

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.

Principal Risks and Uncertainties

The principal risk facing the charity is that posed by the global pandemic which has hit hospitality particularly hard. The charity relies on operating a tea bar in order to raise funds for its objects and aims. At the date of signing this report, access to the hospital where the tea bar is situated, remains restricted and the tea bar remains under compulsory closure.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC405791 (Scotland)

Registered Charity number

SC004636

Registered office

c/o CIB Services

63 Kenneth Street

Stornoway

Isle of Lewis

HS1 2DS

Trustees

R F Cameron Chair

C Stewart Vice chair

Mrs R Mackay Secretary

Ms D F Mackenzie Treasurer

Mrs M Macleod (resigned 28.7.26)

Mrs. M Morrison

D F Crichton

Mrs M Shackell

G Mackay

Independent Examiner

CIB Services

Chartered Accountants

63 Kenneth Street

Stornoway

Isle of Lewis

Western Isles

HS1 2DS

Bankers

Clydesdale Bank plc

23 South Beach Street

Stornoway

Isle of Lewis

HS1 2BQ

Approved by order of the board of trustees on 24 August 2026 and signed on its behalf by:

R F Cameron - Trustee

I report on the accounts for the year ended 31 August 2025 set out on pages four to nine.

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.

Iain Morrison ACMA

The Chartered Institute of Management Accountants

CIB Services

Chartered Accountants

63 Kenneth Street

Stornoway

Isle of Lewis

Western Isles

HS1 2DS

24 August 2026

31.8.25

31.8.24

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

124

127

Investment income

2

2,172

2,521

Total

2,296

2,648

EXPENDITURE ON

Charitable activities

Chaplaincy services and patient/staff welfare

777

721

NET INCOME

1,519

1,927

RECONCILIATION OF FUNDS

Total funds brought forward

49,813

47,886

TOTAL FUNDS CARRIED FORWARD

51,332

49,813

31.8.25

31.8.24

Unrestricted

Total

fund

funds

Notes

£

£

CURRENT ASSETS

Debtors

5

1,437

1,386

Cash at bank and in hand

49,936

48,468

51,373

49,854

CREDITORS

Amounts falling due within one year

6

(41

)

(41

)

NET CURRENT ASSETS

51,332

49,813

TOTAL ASSETS LESS CURRENT LIABILITIES

51,332

49,813

NET ASSETS

51,332

49,813

FUNDS

7

Unrestricted funds

51,332

49,813

TOTAL FUNDS

51,332

49,813

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 24 August 2026 and were signed on its behalf by:

R F Cameron - 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 financial statements are prepared in sterling which is the functional currency of the charity and are rounded to the nearest £.

Going concern

The activities of the charity were irreversibly adversely affected by the impact of the COVID-19 pandemic resulting in the loss of premises from which to operate its tea-bar, the main source of fund-raising.

Since the charity is no longer incurring any significant expenditure, it therefore continues to adopt the going concern basis in preparing its financial statements.

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.

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.

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

2.	INVESTMENT INCOME

31.8.25

31.8.24

£

£

Bank interest

2,172

2,521

3.	TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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

4.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

127

Investment income

2,521

Total

2,648

EXPENDITURE ON

Charitable activities

Chaplaincy services and patient/staff welfare

721

NET INCOME

1,927

RECONCILIATION OF FUNDS

Total funds brought forward

47,886

TOTAL FUNDS CARRIED FORWARD

49,813

5.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Prepayments and accrued income

1,437

1,386

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Accrued expenses

41

41

7.	MOVEMENT IN FUNDS

Net

movement

At

At 1.9.24

in funds

31.8.25

£

£

£

Unrestricted funds

General fund

49,813

1,519

51,332

TOTAL FUNDS

49,813

1,519

51,332

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

2,296

(777

)

1,519

TOTAL FUNDS

2,296

(777

)

1,519

Comparatives for movement in funds

Net

movement

At

At 1.9.23

in funds

31.8.24

£

£

£

Unrestricted fund

47,886

1,927

49,813

TOTAL FUNDS

47,886

1,927

49,813

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted fund

2,648

(721

)

1,927

TOTAL FUNDS

2,648

(721

)

1,927

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

Net

movement

At

At 1.9.23

in funds

31.8.25

£

£

£

Unrestricted fund

47,886

3,446

51,332

TOTAL FUNDS

47,886

3,446

51,332

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted fund

4,944

(1,498

)

3,446

TOTAL FUNDS

4,944

(1,498

)

3,446

8.	RELATED PARTY DISCLOSURES

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