THE WEST HARRIS TRUST
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Next accounts due
2026-09-30 (in 4mo)
Last filed for 2024-12-31
Confirmation statement due
2026-08-25 (in 3mo)
Last made up 2025-08-11
Watchouts
None on the register
Cash
£120K
-27.1% lowest in 4 filed years
Net assets
£2M
-6.1% lowest in 4 filed years
Employees
15
-11.8% vs 2023
Profit before tax
-£139K
+22% vs 2023
Net assets
7-year trend · vs Real Estate median
Accounts
7-year trend · latest reflected 2024-12-31
| Metric | Trend | 2018-12-31 | 2019-12-31 | 2020-12-31 | 2021-12-31 | 2022-12-31 | 2023-12-31 | 2024-12-31 |
|---|---|---|---|---|---|---|---|---|
| Turnover | — | — | — | — | — | £273,971 | £284,686 | |
| Operating profit | — | — | — | — | — | -£177,841 | -£137,846 | |
| Profit before tax | — | — | — | — | — | -£178,027 | -£138,868 | |
| Net profit | — | — | — | — | — | -£176,815 | -£136,527 | |
| Cash | — | — | £198,726 | — | £196,614 | £164,685 | £120,017 | |
| Total assets less current liabilities | — | — | £2,388,212 | — | £2,408,157 | £2,237,035 | £2,099,746 | |
| Net assets | — | — | £2,382,171 | — | £2,406,075 | £2,236,273 | £2,099,746 | |
| Equity | — | — | — | — | — | £2,236,273 | £2,099,746 | |
| Average employees | — | — | 4 | — | 7 | 17 | 15 | |
| Wages | — | — | — | — | — | £101,479 | £104,105 | |
| Directors' remuneration | — | — | — | — | — | £0 | £0 |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers
Year-on-year
FY2023 → FY2024 · period ending 2024-12-31 vs 2023-12-31
-
Turnover
+3.9%
£273,971 £284,686
-
Cash
-27.1%
£164,685 £120,017
lowest in 4 filed years
-
Net assets
-6.1%
£2,236,273 £2,099,746
lowest in 4 filed years
-
Employees
-11.8%
17 15
-
Operating profit
+22.5%
-£177,841 -£137,846
-
Profit before tax
+22%
-£178,027 -£138,868
-
Wages
+2.6%
£101,479 £104,105
Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2018-12-31 | 2019-12-31 | 2020-12-31 | 2021-12-31 | 2022-12-31 | 2023-12-31 | 2024-12-31 |
|---|---|---|---|---|---|---|---|---|
| Operating margin | — | — | — | — | — | -64.9% | -48.4% | |
| Net margin | — | — | — | — | — | -64.5% | -48.0% | |
| Return on capital employed | — | — | — | — | — | -7.9% | -6.6% | |
| Gearing (liabilities / total assets) | — | — | — | — | — | 4.0% | 0.9% | |
| Current ratio | — | — | 8.90x | — | — | 2.71x | 2.40x | |
| Interest cover | — | — | — | — | — | -146.73x | -58.88x |
Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.
Name history
Renamed 1 time since incorporation
- THE WEST HARRIS TRUST 2011-07-11 → present
- THE WEST HARRIS CROFTING TRUST 2008-08-15 → 2011-07-11
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Consolidated group
- Auditor
- Mann Judd Gordon Ltd
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“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.”
Group structure
- THE WEST HARRIS TRUST · parent
- Pairc Niseaboist Power Limited 1%
- Talla na Mara Restaurant Limited 1%
Significant events
- “Received the Bakkafrost Scotland Award for Outstanding Island Business at the Highlands and Islands Business Excellence awards in September”
- “Continued to provide accessibility improvements such as beach access wheelchair and volunteer drivers for a community wheels vehicle enabling individuals to attend events and appointments”
- “Continued to engage with supervisors in supporting a student undertaking a Collaborative Doctoral Awards (CDA) on West Harris' history, culture and heritage”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
11 active · 23 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| MACDONALD, Rhoda | Secretary | 2024-11-18 | — | — |
| MACDONALD, Neil | Director | 2013-05-13 | Mar 1951 | Scottish |
| MACDONALD, Rhoda | Director | 2009-10-25 | Nov 1965 | British |
| MACKAY, Isobel | Director | 2024-11-12 | Oct 1966 | British |
| MACKENZIE, Mairi Maclennan Nicolson | Director | 2025-02-24 | Aug 1974 | British |
| MACLENNAN, Richard | Director | 2008-12-12 | Jan 1971 | British |
| MACLENNAN, Ruaraidh | Director | 2026-04-14 | Oct 1989 | British |
| MACLEOD, George | Director | 2016-11-07 | Apr 1975 | Scottish |
| MCCUISH, Mairi | Director | 2025-07-14 | Nov 1957 | Scottish |
| MUNRO, Morag | Director | 2024-11-12 | Dec 1948 | British |
| PARRY, Ann | Director | 2024-11-12 | Feb 1969 | British |
Show 23 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| CAMPBELL, Neil | Secretary | 2008-10-15 | 2023-09-26 |
| FERRIS, Michael Ian | Nominee Secretary | 2008-08-15 | 2008-09-17 |
| MACKAY, Angus | Secretary | 2008-12-12 | 2009-08-15 |
| CALVERT, Diana | Director | 2018-08-28 | 2021-09-28 |
| CAMPBELL, Neil | Director | 2008-12-12 | 2023-09-26 |
| CUMMING, Gordon Scott Andrew | Director | 2008-12-12 | 2011-02-22 |
| FERGUSON, Douglas | Director | 2014-01-21 | 2021-11-16 |
| FERRIS, Michael Ian | Director | 2008-08-15 | 2008-09-17 |
| LOYE, Chris | Director | 2017-11-06 | 2019-12-02 |
| MACDONALD, Donald Andrew | Director | 2022-09-27 | 2025-04-14 |
| MACDONALD, Roderick | Director | 2008-12-12 | 2024-11-12 |
| MACDONALD, Stewart Macaulay | Director | 2008-08-15 | 2008-09-17 |
| MACKAY, Angus | Director | 2008-12-12 | 2011-02-22 |
| MACKAY, Margaret Ann | Director | 2008-08-15 | 2008-09-17 |
| MACKAY, Murdo | Director | 2008-09-17 | 2022-10-25 |
| MACKAY, Norman Ian | Director | 2012-08-28 | 2025-08-11 |
| MACKENZIE, Fiona Mairi Morrison Maclennan | Director | 2011-02-22 | 2016-11-07 |
| MACKENZIE, Mairi Maclennan Nicolson | Director | 2022-09-27 | 2024-11-12 |
| MACLENNAN, Donald Iain | Director | 2012-08-27 | 2013-05-13 |
| MACLENNAN, Finlay | Director | 2008-09-17 | 2024-09-20 |
| MACLENNAN, Morag | Director | 2008-09-17 | 2009-01-27 |
| MACLEOD, Mairi | Director | 2009-10-25 | 2012-06-01 |
| MACLEOD, Robert Alexander | Director | 2008-12-12 | 2012-08-27 |
Ownership
Persons with significant control
Filing timeline
Last 20 of 112 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-04-24 | AP01 | officers | Appoint person director company with name date | |
| 2026-03-02 | CH01 | officers | Change person director company with change date | |
| 2025-08-21 | AA | accounts | Accounts with accounts type group | |
| 2025-08-19 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-08-19 | TM01 | officers | Termination director company with name termination date | |
| 2025-07-19 | AP01 | officers | Appoint person director company with name date | |
| 2025-04-15 | TM01 | officers | Termination director company with name termination date | |
| 2025-03-17 | AP01 | officers | Appoint person director company with name date | |
| 2024-12-11 | AA | accounts | Accounts with accounts type small | |
| 2024-11-25 | CH01 | officers | Change person director company with change date | |
| 2024-11-25 | CH01 | officers | Change person director company with change date | |
| 2024-11-23 | AP01 | officers | Appoint person director company with name date | |
| 2024-11-23 | AP01 | officers | Appoint person director company with name date | |
| 2024-11-23 | AP01 | officers | Appoint person director company with name date | |
| 2024-11-23 | TM01 | officers | Termination director company with name termination date | |
| 2024-11-23 | AP03 | officers | Appoint person secretary company with name date | |
| 2024-11-23 | TM01 | officers | Termination director company with name termination date | |
| 2024-10-08 | TM01 | officers | Termination director company with name termination date | |
| 2024-08-29 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-10-12 | TM02 | officers | Termination secretary company with name termination date |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 6
- Capital events
- 0
- Officers appointed
- 2
- Officers resigned
- 1
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.