MG ALBA Aithisg Bhliadhnail & Aithris nan Cunntasan 2025/26

ANNUAL REPORT & STATEMENT OF ACCOUNTS

24 June 2026

Sir Ian Cheshire

Chairman

Ofcom

Riverside House

2A Southwark Bridge Road

LONDON SE1 9HA

Dear Sir Ian

Annual Report and Accounts

An co-chòrdadh ri Earrann 19 (12) de Achd Craolaidh 1990, tha mi a’ cur an cois seo Aithisg Bhliadhnail Sheirbheis nam Meadhanan Gàidhlig agus Aithris nan Cunntasan airson na bliadhna a dhùin 31 Màrt 2026.

In accordance with Schedule 19 (12) of the Broadcasting Act 1990, I enclose the Annual Report of Seirbheis nam Meadhanan Gàidhlig (Gaelic Media Service) and the Statement of Accounts for the year ended 31 March 2026.

Le dùrachd

John Morrison CHAIR

CLÀR-INNSE CONTENTS

AR RÙN

OUR MISSION

Gàidhlig tro na meadhanan, anns gach àite, airson gach neach Gaelic for everyone, wherever you are

AR LUACHAN

OUR VALUES

Cruthachalachd – tha sinn a’ comasachadh cruthachadh sàr-shusbaint Ghàidhlig

Luchd-amhairc – tha sinn air ar fiosrachadh agus air ar brosnachadh le ar luchd-amhairc

Àrd-amas – tha sinn ag amas air agus a’ lìbhrigeadh sàr-mhathas

Co-bhanntachd – tha sinn a’ coileanadh tro choobrachadh

Spèis – tha sinn ag èisteachd; tha sinn a’ brosnachadh; tha sinn cothromach

AR LÈIRSINN

OUR VISION

Cruthaich buaidh tro na meadhanan Gàidhlig

Ceangal gu dlùth ri luchd-cleachdaidh na Gàidhlig air fad

Brosnaich ionnsachadh na Gàidhlig tro na meadhanan

Create impact through Gaelic media

Connect with all users of Gaelic

Drive Gaelic learning through media

Creativity – we enable the creation of high-quality Gaelic content

Audience – we are informed and inspired by our audience

Ambition – we strive for and deliver excellence

Partnership – we achieve through collaboration

Respect – we listen; we encourage; we are fair

AITHISG A’ CHATHRAICHE

CHAIR'S REPORT

CHATHRAICHE

Air feasgar sèimh ann am Barcelona sa Chèitean 2025, dhaingnich MG ALBA àrd-inbhe telebhisean na Gàidhlig nuair a bhuannaich iad dà dhuais airson an t-sreath eucoir An t-Eilean aig duaisean cliùiteach CIRCOM: An Dràma as Fheàrr agus duais Grand Prix airson a’ phrògraim as fheàrr air telebhisean roinneil air feadh na Roinn Eòrpa.

Air a bhreithneachadh le proifeiseantaich telebhisein bho air feadh na mòr-thìre, abair urram iongantach do chànan le dìreach 130,000 neach-labhairt air oir na Roinn Eòrpa.

B’ e dearbhadh dùbailte a bh’ ann airson a’ cho-dhùnaidh dhàna le bòrd MG ALBA an t-seilbheachd as motha a rinn sinn a-riamh a dhèanamh san t-sreath dràma seo, ach nas cudromaiche chuir e a’ Ghàidhlig air àrd-ùrlar nam buannaichean a’ farpais an aghaidh chànanan air am bruidhinn le milleanan, le buidseatan phrògraman tòrr mòr nas motha na tha againne.

Beagan sheachdainean às dèidh sin, chaidh Radio nan Gàidheal a chrùnadh mar Stèisean Rèidio na Bliadhna aig Fèis nam Meadhanan Ceilteach sa Chuimrigh. Nuair a smaoinicheas sibh air neart rèidio air feadh nan dùthchannan Ceilteach, ’s e fìor urram a th’ ann an seo dha na sgiobaidhean uile a tha an sàs ann a bhith a’ dèanamh susbaint Ghàidhlig a h-uile latha den bhliadhna.

Lean na duaisean a’ taomadh a-steach. Chaidh Duais

Aithne Shònraichte a thoirt don Stiùiriche Susbaint againn, Mairead Chamshron, bhon Chomann Rìoghail Telebhisein (Alba). Tha Mairead air a bhith na curaidh aig cridhe telebhisean na Gàidhlig airson còrr is 30 bliadhna, a’ stiùireadh mòran de na h-adhartasan againn agus a’ coimiseanadh iomadh prògram a choisinn duais.

Rinn poileasaidh MG ALBA airson Didseatach an Toiseach, far am bi prògraman a’ nochdadh air ùrlaran didseatach mus tèid an sealltainn air BBC ALBA, ceumannan mòra air adhart le Somhairle Spins agus Rudan Beaga Bòidheach gan coimiseanadh airson an iPlayer.

Rinn na dhà math dha rìreabh, agus le bhith gu sònraichte tarraingeach do luchd-amais nas òige, choilean iad àrdmhiann a h-uile craoladair. Dhearbh an soirbheachas seo gum feum susbaint Ghàidhlig ar luchd-amais a leantainn gu ùrlaran didseatach. Mura dèan sinn sin, tha sinn ann an cunnart an call buileach agus gu bràth.

On a balmy evening in Barcelona in May 2025, MG ALBA significantly raised the bar again for Gaelic television, winning two prizes for the crime thriller series An t-Eilean (The Island) at the glitzy CIRCOM awards: Best Drama and the Grand Prix award for the best programme on regional television across Europe.

Judged by our television peers from across the continent, this is an extraordinary achievement for a language with 130,000 speakers on the edge of Europe.

It was a double vote of confidence for the bold decision by MG ALBA’s board to make our biggest ever investment in this drama series, but more significantly it took Gaelic onto the winners’ podium competing against languages spoken by millions, with programme budgets many multiples larger than what we have.

A few weeks later, Radio nan Gàidheal was crowned Radio Station of the Year at the Celtic Media Festival in Wales. When you consider the strength of radio across the Celtic countries, this is another huge accolade for all the teams involved in producing Gaelic content every day of the year.

The awards kept coming. Our Director of Content, Margaret Cameron, was presented with a welldeserved Special Recognition Award by the Royal Television Society (Scotland). Margaret has been a warrior at the heart of Gaelic television for more than 30 years, steering many of the advances made and commissioning a succession of award-winning programmes.

MG ALBA’s policy of Digital First, where programmes appear on digital platforms before being seen on BBC ALBA, made big strides forward with Somhairle Spins and Rudan Beaga Bòidheach being commissioned for the iPlayer.

Both performed extremely well, proving particularly attractive to younger viewers, the holy grail for broadcasters. This success underlined the fact Gaelic content must follow our audiences to digital platforms. If we don’t, we risk losing them forever.

Tràth ann an 2026, agus aire na dùthcha a’ tionndadh gu Cupa Cruinne nam fear as t-samhradh, fhuair sinn an cùmhnant gus geamannan bho Serie A na h-Eadailt a shealltainn. Abair gur b’ e seo an soirbheachadh do chraoladh na Gàidhlig leis gur e BBC ALBA an aon seanail an-asgaidh san RA a sheall geamannan beò anns an robh gaisgich na h-Alba, leithid Scott McTominay, Lewis MacFhearghais agus Che Adams. Bha na criomagan bhidio aca air feadh nan ùrlaran sòisealta againn cuideachd a’ tàladh luchd-amais ùra.

Tha na branndan ioma-ùrlair againn airson Gàidhlig ionnsachadh, SpeakGaelic agus LearnGaelic, air cumail orra a’ dèanamh gu h-anabarrach math. Air Instagram, tha còrr is 100,000 neach-leantainn aig SpeakGaelic, àireamh iongantach nuair a smaoinicheas tu air an àireimh de luchd-labhairt Gàidhlig anns a’ chunntas-sluaigh mu dheireadh.

B’ e Hebridean Baker: Nordic Islands coimisean fèillmhor eile, le buaidh mhòr. Lean na camarathan againn Coinneach MacLeòid tro sheallaidhean-tìre iongantach fhad ’s a bha e a’ blasad biadh is deoch ionadail gun samhail air ceithir de na h-eileanan gu tuath agus sear oirnn. Tha seo air a bhith anabarrach soirbheachail air an iPlayer.

Ach, ged a tha iomadh duais agus prògraman buadhmhor a’ sealltainn gu soilleir gun urrainn dha luchd-dèanaimh phrògraman Gàidhlig farpais ris na craoladairean eadarnàiseanta as fheàrr a th’ ann, tha maoineachadh fhathast na fhìor dhùbhlan.

Tha buidseatan teann nan adhbhar èiginn is cràdh do choimiseanairean a dh’fheumas mòran bheachdan sgoinneil airson phrògraman a dhiùltadh leis nach gabh pàigheadh air an son. Chan eil susbaint ùr a-nis a’ dèanamh an-àirde ach 22% den toradh air BBC ALBA, sìos bho 40% nuair a thòisich an t-seanail ann an 2008, le naidheachdan agus spòrs a’ dèanamh an-àirde a’ mhòrchuid de na prògraman seo. Tha an còrr den chlàr-ama air a lìonadh le ath-chraolaidhean. Chan e dòigh a tha seo airson luchd-amais a thàladh no a chumail.

Fhuair sinn dearbhadh gu bheil luchd-poilitigs ag aithneachadh cho duilich ’s a tha cùisean dhuinn nuair a rinn Pàipear Uaine Riaghaltas na Rìoghachd Aonaichte air àm ri teachd a’ BhBC luaidh air “maoineachadh seasmhach airson craoladh mhion-chànanan”.

Early in 2026, as the nation’s attention began to turn to the men’s World Cup this summer, we secured the contract to show matches from Italy’s Serie A. It was a remarkable coup for Gaelic broadcasting that BBC ALBA was the only free-to-air channel in the UK to show live matches featuring Scottish stars including Scott McTominay, Lewis Ferguson and Che Adams. Their starring clips also lit up our social platforms attracting new viewers.

Our multi-platform Gaelic learning brands, SpeakGaelic and LearnGaelic, have continued to perform extremely well. On Instagram, SpeakGaelic has more than 100,000 followers, an incredible following when you consider the number of Gaelic speakers in the last census.

Hebridean Baker: Nordic Islands was another popular, high-impact commission. Our cameras followed Coinneach MacLeod through breathtaking scenery as he tasted unique, local produce on four of the islands to the north and east of us. This has proved a big hit on the iPlayer.

However, while multiple awards and high-impact shows clearly demonstrate Gaelic language programme makers can compete with the best of international broadcasters, funding remains a massive challenge.

Tight budgets leave commissioners with the headache and heartache of having to discard many brilliant ideas because they cannot be paid for. New content now only accounts for 22% of the output on BBC ALBA, down from 40% when the channel was launched in 2008, with news and sport responsible for most of this output. The rest of the schedule is filled by repeats. This is not a recipe for attracting or retaining audiences.

We were reassured our plight is being recognised by politicians when the UK Government’s Green Paper on the future of the BBC mentioned “sustainable funding for minority language broadcasting”.

Bha e na fhaochadh dhuinn cuideachd nuair a thuirt Riaghaltas na h-Alba gum biodh buidseat bliadhnail MG ALBA a’ dol suas faisg air £2M.

Às dèidh deich bliadhna de mhaoineachadh reòta a lùghdaich luach ar buidseit còrr is 40%, leig an t-airgead a bharrachd seo leinn Black Camel Pictures a choimiseanadh airson an dàrna sreath de An t-Eilean. Chaidh a mhaoineachadh le MG ALBA, Sgrion Alba, Black Camel Pictures (BCP), All3Media International, BBC, Iomairt na Gàidhealtachd ’s nan Eilean (HIE) agus Comhairle nan Eilean Siar (CnES). Tharraing e cuideachd Creideasan Cìse Lèir-chlaistinn AVEC.

Tha an t-àrdachadh seo a’ ciallachadh gu bheil buidseat iomlan BBC ALBA agus na h-ùrlaran didseatach a chleachdas sinn a-nis aig £25M, air a dhèanamh suas de £15M bho Mhinistearan na h-Alba agus tabhartas a’ BhBC de £10M.

Tòrr airgid dhan a’ mhòr-chuid de dhaoine ach, a thaobh telebhisean, tha sinn fhathast ann an taigh nam bochd.

Mar choimeas, fhuair an t-seanail Chuimreach S4C còrr is £120M bho chead-craolaidh TBh na RA am-bliadhna. Bho thòisich an t-seanail ann an 1982, tha an t-seilbheachd ann an craoladh Cuimreach air an eaconamaidh a bhrosnachadh, ìomhaigh a’ chànain a thogail agus air cuideachadh le bhith ag àrdachadh àireamh an luchdlabhairt.

Mar sin, tha an iomairt againn airson barrachd maoineachaidh air leantainn le spionnadh ùr: Carson, tha sinn a’ faighneachd, a tha aon chànan Ceilteach airidh air seilbheachd de £100M sa bhliadhna nas motha na an tèile?

Ge bith ciamar a sheallas tu air àireamh luchd-labhairt Cuimris is Gàidhlig an aghaidh a’ mhaoineachaidh a gheibh gach cànan, tha cuibhreann MG ALBA fada nas ìsle na tha sinn a’ creidsinn a bu chòir dha a bhith.

Mar a bhios sinn an-còmhnaidh a’ cuimhneachadh do luchd-poilitigs, tha airgead a thèid a chosg air craoladh Gàidhlig na sheilbheachd a chruthaicheas £1.34 airson gach £1 a gheibhear – figearan bho aithisg a rinn na cunntasairean, Ernst & Young (EY).

Anns an Iuchar 2025, bha na h-uile a bha eòlach air an duine, brònach nuair a chuala iad gun robh Niall Friseal, aon de ghaisgich craolaidh na Gàidhlig, air bàsachadh aig

We were also relieved when the Scottish Government announced MG ALBA’s annual budget would be increased by nearly £2M.

After a decade of frozen funding that reduced the value of our budget by more than 40%, this extra money allowed us to commission Black Camel Pictures for the second series of An t-Eilean. It was funded by MG ALBA, Screen Scotland, Black Camel Pictures (BCP), All3Media International, BBC, Highlands & Islands Enterprise (HIE) and Comhairle nan Eilean Siar (CnES). It also attracted AVEC Audio-visual Tax Credits.

This increase means the total budget for BBC ALBA and the digital platforms we use to deliver for our audiences now stands at £25M, made up of £15M from Scottish Ministers and the BBC contribution of £10M.

It seems like a lot of money but, in television terms, we are still paupers.

For comparison, the Welsh language channel S4C received more than £120M from the UK licence fee this year. On the air since 1982, the investment in Welsh broadcasting has stimulated the economy, raised the profile of the language and helped increase the number of speakers.

So, our campaign for increased funding has continued with renewed vigour: Why, we ask, is one Celtic language worthy of an investment of £100M per year more than the other?

No matter how you slice and dice the number of speakers of Welsh and Gaelic against the funding each receives, the MG ALBA settlement falls far short of where we believe it should be.

As we keep reminding politicians, money spent on Gaelic broadcasting is an investment that creates £1.34 for every £1 received - figures from a report produced by the accountants, Ernst & Young (EY).

In July 2025, everyone who knew him was saddened to hear Neil Fraser, one of the giants of Gaelic broadcasting, had passed away at 86. In the mid-

aois 86. Ann am meadhan nan ochdadan, mar cheannard roinn na Gàidhlig aig a’ BhBC, thòisich e air pròiseact ùr a tha a-nis na seirbheis làitheil, Radio nan Gàidheal, a’ craoladh bho 07:30 gu meadhan oidhche, agus a tha air iomadh duais a chosnadh thar nam bliadhnaichean.

Bha a bhuaidh air telebhisean a cheart cho buannachdail. Mar Chathraiche tràth air MG ALBA, bha Niall air leth cudromach anns na còmhraidhean a lean gu stèidheachadh BBC ALBA. Às dèidh dha a dhreuchd a leigeil dheth bhon BhBC, chuir e grunn bhliadhnaichean seachad mar cheannard air cùrsa nam meadhanan aig Sabhal Mòr Ostaig san Eilean Sgitheanach, a’ teagasg agus a’ brosnachadh ginealach ùr de thàlant a chluinneas tu a-nis air an rèidio agus a chì thu air na sgrìonaichean againn.

Duine sìobhalta, glic, bha Niall ga ghiùlan fhèin le misneachd agus bha e cuideachd beannaichte le pearsa tarraingeach, snog agus comas àbhachdais mìorbhaileach.

Aig àm nuair a bha ar cànan a’ strì airson aithne agus buntainneachd, thug e misneachd do luchd-labhairt na Gàidhlig ann an trannsaichean a’ BhBC.

Dh’fhàg Niall agus a ghinealach dìleab craolaidh barraichte againn air an rèidio, telebhisean agus a-nis air ùrlaran didseatach. Tha e an urra rinne cur ris na thog iadsan a dhèanamh cinnteach gum faigh a’ Ghàidhlig an taic ionmhais gus leantainn air adhart a’ dèanamh susbaint tharraingeach, a’ cruthachadh obraichean agus a’ toirt taic do dh’fhàs a bharrachd ann an àireamh an luchd-labhairt.

eighties, as the head of the Gaelic department at the BBC, he began to pull together a disparate group of programmes into what is now a multi award-winning daily service on Radio nan Gàidheal from 07:30 until midnight.

His pioneering impact on television was equally profound. As an early Chair of MG ALBA, Neil was a pivotal player in the negotiations that led to the establishment of BBC ALBA. After retiring from the BBC, he spent several years as head of the media course at Sabhal Mòr Ostaig in Skye, teaching and inspiring a generation of young talent you can now hear on radio and see on our screens.

Urbane and highly intelligent, Neil carried himself with confidence and was also blessed with effortless charm and a wicked sense of humour.

At a time when our language was struggling for recognition and relevance, he showed Gaelic speakers how to walk tall in the corridors of the BBC.

Neil and his generation left us a wonderful broadcast legacy on radio, television and now on digital platforms. It is up to us to build on their foundations to ensure Gaelic receives the financial backing to continue to provide compelling content, create jobs and support further growth in the number of speakers.

Is e bliadhna adhartais a th’ air a bhith aig MG ALBA, le soirbheachas follaiseach cho math ri cuid de dhùbhlain.

Dh’fhàs ar luchd-amais didseatach gu làidir, air an tàladh le raon de shusbaint ùr, innleachdach leithid Somhairle Spins (Solus Productions) agus Rudan Beaga Bòidheach (MacTV). Ach, chaidh buaidh seo a lùghdachadh gu ìre leis a’ chrìonadh leantainneach ann an luchd-amais telebhisein. Mar thoradh, ged a bha ruigsinneachd sheachdaineil cunbhalach san fharsaingeachd airson susbaint Ghàidhlig air feadh BBC ALBA, LearnGaelic, SpeakGaelic agus FilmG, chunnaic sinn atharrachaidhean susbainteach ann an roghainnean ùrlair.

A dh’aindeoin nan atharrachaidhean sin, bha sinn toilichte gu robh luachadh luchd-amais faisg air na h-ìrean eachdraidheil a ràinig e bho chionn beagan bhliadhnaichean, a’ dearbhadh ruigsinneachd agus buntainneachd ar susbaint mheadhanan Gàidhlig, ge bith dè an t-ùrlar.

Is e ar raon-dleastanais airson MG ALBA caochladh farsaing de shàr phrògraman sa Ghàidhlig. Mar a bha atmhorachd riochdachaidh a’ sìor dhol thairis air fàs ann am maoineachadh, dh’fhàs e na bu dhuilghe na h-uairean toraidh againn a chumail suas. A dh’aindeoin sin, dh’fhaodte a ràdh gu robh ar raon susbaint nas fharsainge na tha e air a bhith airson ùine.

Thug fìor dheagh phrògraman leithid Samhradh air Sàl (Corran Media) air YouTube an toiseach agus Cùram (MacTV) dlùth-fhianais a bha tric làn faireachdainn air eòlasan muinntir coimhearsnachd na Gàidhlig anns na h-eileanan.

The year just ended was a year of progress for MG ALBA, with notable successes as well as some challenges.

Our digital audiences grew strongly, responding to new and innovative content such as Somhairle Spins (Solus Productions) and Rudan Beaga Bòidheach (MacTV), to name just two. This was somewhat offset by the continuing decline in television audiences. As a result, while the overall weekly reach of our Gaelic content across BBC ALBA, LearnGaelic, SpeakGaelic and FilmG was steady, we saw significant changes in platform preferences.

Given those changes, we were pleased that audience appreciation remained near its historic highs of recent years, assuring us of the reach and relevance of our Gaelic media content, no matter the platform.

Our remit for MG ALBA is for a wide and diverse range of high-quality programmes in Gaelic. As production inflation continued to outstrip growth in funding, it became increasingly difficult to maintain our hours of output. Nevertheless, our content range was arguably the widest it has been for some time.

Gems such as Samhradh air Sàl (Corran Media) on YouTube first and Cùram (MacTV) gave intimate and often emotional witness to the experiences of members of the Gaelic community in the islands.

LÈIRMHEAS AN ÀRD-OIFIGEIR

CHIEF EXECUTIVE’S REVIEW

Ann am pàirt eile den obair againn, bha craoladh BBC

ALBA de bhall-coise Serie A na h-Eadailt (Sunset+Vine) – leis a’ cheòl agus na grafaigean suaicheanta bho Football Italia (Seanail 4) – na thlachd do luchd-amais

Gàidhlig agus nas fharsainge le bhith a’ toirt cunntas air euchdan cluicheadairean ball-coise Albannach san Eadailt, anns an ùine ro Chupa na Cruinne.

Bha Hebridean Baker: Nordic Islands (Caledonia TV) a’ rannsachadh cultaran bìdh sònraichte eileanan am measg sheallaidhean àlainn, agus chaidh ainmeachadh airson duaisean cliùiteach, agus b’ e Mas Fhìor (Beezr Studios) a’ chiad phrògram ceisteachain aig BBC ALBA airson grunn bhliadhnaichean.

A dh’aindeoin nan dùbhlan ionmhais a bha a’ sìor fhàs san roinn againn, fhuair riochdairean neo-eisimeileach barrachd co-mhaoineachaidh airson ar pròiseactan na bha sinn an dùil.

Aig crìoch na bliadhna ionmhais, chuir sinn ainm ri cùmhnant le Black Camel Pictures (BCP) airson an dàrna sreath de An t-Eilean, prògram cho susbainteach ’s gu bheil e a’ cosnadh Creideasan Cosgais Lèir-chlaistinn airson “TBh àrd-inbhe”. Tha seo a’ cur maoineachadh Riaghaltas na RA ri maoineachadh MG ALBA, BBC, Screen Scotland, All3Media International, BCP, Iomairt na Gàidhealtachd ’s nan Eilean(HIE) agus Comhairle nan Eilean Siar (CnES).

Am measg susbaint eile a fhuair co-mhaoineachadh bha Hebridean Baker: Nordic Isles, Mas Fhìor, Rudan Beaga Bòidheach, an dràma goirid Loch nam Madadh (Storyboard Studios), agus Am Balla (Rondo Media). Am measg chompàirtichean anns na pròiseactan sin tha Sgrìn Alba, TG4, Riaghaltas na Cuimrigh, Freemantle agus Cineflix Distribution.

Tha sinn taingeil do na compàirtichean comhaoineachadh susbaint againn uile, a bharrachd air Institiud Film Bhreatainn (BFI) agus Alba Chruthachail airson gealltainn taic a thoirt do phrògram trèanaidh airson 23 neach thar seachd pròiseactan suas gu Ògmhios 2026.

On another part of our spectrum, BBC ALBA’s coverage of Italian Serie A football (Sunset+Vine) - with the original iconic Football Italia (Channel 4) music and graphics - pleased both core and wider audiences by profiling the exploits of Scottish football players in Italy, in the run up to the World Cup.

The beautifully shot Hebridean Baker: Nordic Islands (Caledonia TV) explored unique island food cultures, securing nominations for prestigious awards, and the brand new Mas Fhìor (Beezr Studios) was BBC ALBA’s first quiz show format for some years.

Despite the increasing financial challenges in our sector, independent producers secured more cofunding for our projects than we had anticipated.

As the financial year drew to a close, we signed a contract with Black Camel Pictures (BCP) for a second series of An t-Eilean, a show whose scale takes it into the domain of Audio-visual Expenditure Credits for “high-end TV”. This adds UK Government funding to that of MG ALBA, BBC, Screen Scotland, All3Media International, BCP, Highlands & Islands Enterprise (HIE) and Comhairle nan Eilean Siar (CnES).

Other co-funded content included Hebridean Baker: Nordic Isles, Mas Fhìor, Rudan Beaga Bòidheach, shortform drama Loch nam Madadh (Storyboard Studios), and Am Balla (Rondo Media). Partners in those projects include Screen Scotland, TG4, Welsh Government, Freemantle and Cineflix Distribution.

We are grateful to all our content co-funding partners, as well as to the British Film Institute (BFI) and Creative Scotland for their commitment to support a training programme for 23 individuals across seven projects in the current period up to June 2026.

Lèirmheas Dèanadais

Aig toiseach na bliadhna, bha trì prìomh amasan againn airson ar meadhanan: frithealadh don choimhearsnachd Ghàidhlig; a’ Ghàidhlig a chur air àrd-ùrlair nàiseanta agus eadar-nàiseanta; agus taic a thoirt do luchdionnsachaidh na Gàidhlig.

1. A’ frithealadh luchd-cleachdaidh na Gàidhlig

Shuidhich sinn targaid àrd-amasach dhuinn fhìn gus an luchd-amais bunaiteach againn fhàs agus, san fharsaingeachd, choilean sinn staid sheasmhach le fàs didseatach a’ cothromachadh crìonadh ann an luchdamais telebhisein. Taobh a-staigh sin, chunnaic sinn fàs anns an luchd-amais bhunaiteach iomlan againn eadar 16-44, le tabhartas mòr bho LearnGaelic agus

SpeakGaelic. Cha do thuit ùine coimhead cuibheasach ach beagan agus dh’fhan luachadh luchd-amhairc àrd.

A’ coimhead air adhart, brosnaichidh prògram Às Ùr do luchd-cruthachaidh Gàidhlig agus pròiseact film goirid FilmG cruthachadh susbaint dhidseatach leis agus airson an luchd-amais bhunaiteach.

2. A’ cur na Gàidhlig air àrd-ùrlair nàiseanta agus eadarnàiseanta

Ann an co-theacsa nas fharsainge, bha buileachadh duais Grand Prix Circom air An t-Eilean na chlach-mhìle shuaicheanta airson craoladh na Gàidhlig aig àm nuair a bha àireamh iomlan nan seallaidhean bhidio den t-susbaint Ghàidhlig againn, a’ gabhail a-steach fàs leantainneach air BBC iPlayer, a’ sìor dhol am meud. Ann an Alba, ràinig BBC ALBA timcheall air seachd sa cheud den luchd-amhairc gach seachdain, a’ cur ri sunnd sòisealta agus eaconamach na h-Alba ann an grunn dhòighean.

3. A’ toirt taic do luchd-ionnsachaidh na Gàidhlig

Dh’fhàs an t-iarrtas airson ar susbaint bhidio SpeakGaelic agus LearnGaelic gu làidir cuideachd, a’ dèanamh anàirde trian de na seallaidhean bhidio iomlan agus a’ cur gu mòr ri àrdachadh ann an ionnsachadh na Gàidhlig air feadh na h-Alba agus thall thairis.

Performance Review

At the start of the year, we had three key aims for our media: to serve the Gaelic community; to bring Gaelic to the national and international stage; and to support Gaelic learners.

1. Serving users of Gaelic

We set ourselves an ambitious target to grow the core audience and, in overall terms, achieved a steady state as our digital gains offset television decline. Within that, we saw growth in our overall 16-44 core audience, with LearnGaelic and SpeakGaelic making a significant contribution. Average viewing duration fell only slightly and viewer appreciation remained high.

Looking ahead, the Às Ùr programme for Gaelic creators and the FilmG short film project will stimulate digital content creation by and for the core audience.

2. Bringing Gaelic to the national and international stage

On the wider stage, the award of Circom’s Grand Prix to An t-Eilean was a landmark moment for Gaelic broadcasting at a time when total video views of our Gaelic content, including sustained growth on the BBC iPlayer, continued to rise. In Scotland, BBC ALBA reached around seven percent of viewers in Scotland each week, contributing to Scotland’s social and economic wellbeing in a range of ways.

3. Supporting Gaelic learners

Demand for our SpeakGaelic and LearnGaelic video content also grew strongly, contributing a third of overall video views and making a major contribution to a surge in Gaelic learning across Scotland and internationally.

Dèanadas Ionmhais

B’ e £16.2M an teachd-a-steach airgid againn airson na bliadhna, £15.6M dheth bho Riaghaltas na h-Alba, leis a’ chòrr a’ tighinn bho mhàl luchd-gabhail, cìsean seirbheis, leabhraichean SpeakGaelic agus diofar stòran eile. Am measg na bha seo, bha £0.8M a thug Riaghaltas na h-Alba airson caiteachas calpa agus £0.2M bho HIE mar thabhartas calpa a dh’ionnsaigh an dàrna sreath de An t-Eilean

Rinn sinn £10.5M de sheilbheachd dìreach ann an susbaint choimiseanaichte, a’ cruthachadh 325 uair a thìde de shusbaint air a mhaoineachadh le MG ALBA.

Le dealbhadh ionmhais faiceallach, b’ urrainn dhuinn beagan a bharrachd na bha san amharc a chosg air siubhal agus taic HR, agus chruinnich sinn an luchd-obrach uile anns an oifis againn ann an Steòrnabhagh airson trì latha san t-Samhain airson adhbharan leasachaidh luchd-obrach.

Uile gu lèir, b’ e còrr de £0.2M an toradh airson na bliadhna. Bha sinn air buidseatadh airson easbhaidh de £0.7M ach, le cuid de phrìomh riochdachaidhean a’ dol thairis air deireadh na bliadhna ionmhais agus grunn dhreuchdan luchd-obrach bàn, chrìochnaich sinn a’ bhliadhna le còrr.

Leig maoineachadh calpa leinn ar cunntasan a neartachadh leis a’ chiad ùrachadh air ar bun-structar mheadhanan ann an còrr is 10 bliadhna, a bharrachd air uinneagan ùra, èifeachdach agus siostam teas meadhanach ùr. Ach, sheall sgrùdadh thogalaichean air ar n-oifisean air Rathad Shìophoirt gu bheil tuilleadh obair leasachaidh a dhìth.

Aig deireadh na bliadhna, bha £761k againn nar cunntas banca, agus bha a h-uile càil dheth air a chomharrachadh airson caiteachas sa Ghiblean.

Financial Performance

Our cash income for the year was £16.2M of which the Scottish Government provided £15.6M, with the balance coming from tenant rents, service charges, SpeakGaelic books and miscellaneous other sources. Included in this was £0.8M provided by the Scottish Government for capital expenditure and £0.2M from HIE as a capital contribution towards the second series of An t-Eilean.

We directly invested £10.5M in commissioned content, resulting in 325 hours of MG ALBA-funded content.

Careful financial planning allowed us to spend a bit more than budgeted on travel and HR support, as we brought all staff together in our Stornoway office for three days in November and invested in staff development.

Overall, the outturn for the year was a surplus of £0.2M. We had budgeted for a deficit of £0.7M but, with some major productions bridging the end of the financial year and several staff positions being vacant, we ended the year in surplus.

Capital funding allowed us to strengthen our balance sheet with the first refresh of our media infrastructure in over 10 years, as well as replacing old, inefficient windows and the failing central heating system. A property report on Seaforth Road media campus indicated, however, that further remedial works are required.

At the close of the year, we had £761k in our bank account, all of which was earmarked for expenditure arising in April.

Cruth-atharrachadh

Is e aon de na gnìomhan as duilghe as urrainn do bhuidheann a dhèanamh i fhèin atharrachadh gus dèiligeadh ri suidheachaidhean a tha ag atharrachadh gu luath. Agus chan eil astar an atharrachaidh a’ fàs càil nas slaodaiche.

Rè na bliadhna, lean sinn oirnn a’ leasachadh ar siostaman dearbhaidh agus dàta agus thòisich sinn air siostaman sruth-obrach bhidio is sgrìobhainnean ùra a chur an gnìomh. Chuir sinn sgiobaidhean BBC ALBA agus

Ionnsachaidh còmhla cuideachd agus sinn a’ gluasad a dh’ionnsaigh shiostaman co-roinnte agus speisealachdan didseatach.Tha e air a bhith na dhùbhlan atharrachadh a chur an gnìomh agus aig an aon àm cumail oirnn leis an obair làitheil ach tha fios-air-ais gar cuideachadh a’ cumail air a’ chùrsa cheart.

An t-àm ri teachd

Dh’fhaodadh ùrachadh Cairt Rìoghail a’ BhBC ann an 2027 a bhith na àm air leth cudromach airson craoladh Gàidhlig. Ma bheir Cairt ùr inbhe, maoineachadh agus follaiseachd do chraoladh Gàidhlig, tha cothrom nas fheàrr ann gum faigh MG ALBA cinnt agus gu leòr maoineachaidh cuideachd.

Leis cho luath ’s a tha an t-atharrachadh, agus an cothrom bunait nas tèarainte fhaighinn airson craoladh Gàidhlig ann an Cairt BBC ùr, cho-dhùin sinn Lèirsinn MG ALBA, ar sealladh airson an ama ri teachd, ùrachadh. Thèid seo fhoillseachadh anns a’ bhliadhna a tha romhainn.

Tha sinn air leth toilichte gun do chruinnich Riaghaltas na h-Alba ar maoineachadh bliadhnail airson 2026/27 uile ann an tabhartas bunaiteach de £15M, a’ toirt dhuinn tomhas nas motha de chinnt. Ged nach robh an t-àrdachadh a rèir atmhorachd, tha sinn a’ cur fàilte air an t-slighe a tha cùisean a’ gabhail agus sinn a’ sireadh maoineachadh ioma-bhliadhnail, gu h-àraidh a rèir rèiteachadh Cairt BBC nas fheàrr.

Transformation

One of the hardest tasks an organisation can undertake is to transform itself to address fast-changing circumstances. And the pace of change is not slowing down.

During the year, we continued to improve our assurance and data systems and began the implementation of new video and document workflow systems. We also combined the BBC ALBA and Learning teams as we moved towards shared systems and digital specialisms. Implementing change while delivering the day job has been a challenge but feedback is helping with course corrections and adoption.

The future

The renewal of the BBC’s Royal Charter in 2027 could be a watershed moment for Gaelic broadcasting. If a new Charter grants standing, funding and prominence to Gaelic broadcasting, there is a better prospect that MG ALBA will also secure certainty and sufficiency of funding.

Given the pace of change, and the opportunity to gain a more secure footing for Gaelic broadcasting in a new BBC Charter, we decided to refresh MG ALBA’s Lèirsinn, our vision for the future. This will be published in the coming year.

We are delighted that the Scottish Government consolidated our annual funding for 2026/27 into a baseline grant of £15M, giving us a greater measure of certainty. Although the uplift did not match inflation, we welcome the direction of travel as we seek multiyear funding, ideally in line with an improved BBC Charter settlement.

Buidheachas

Tha sinn a’ toirt taing do Riaghaltas na h-Alba –ministearan agus oifigearan – airson an taic ionmhasail, practaigeach agus brosnachail. Tha sinn cuideachd taingeil do ar co-thasgairean ann an susbaint agus sgilean Gàidhlig, air an ainmeachadh gu h-àrd, a bharrachd air sgeama AVEC Riaghaltas na RA.Tha an co-sheilbheachd seo a’ toirt susbaint Ghàidhlig chun sgrion nach biodh comasach air dhòigh eile.

Rè na bliadhna, dh’fhàg Fiona NicChoinnich sinn airson dreuchd ùr mar Cheannard Ùghdarras a’ Chlò Hearaich. Chuir Fiona an saoghal an aithne do BhBC ALBA air a’ chiad oidhche aige agus b’ i “aodann na seanail” airson iomadh bliadhna. A bharrachd air a bhith ag èirigh gu dreuchd Neach-deasachaidh Coimiseanaidh, bha Fiona na neach-aithris agus na cleasaiche air mòran de phrògraman BBC ALBA.Tha sinn a’ toirt taing mhòr do Fiona agus a’ guidhe gach soirbheachas dhi na dreuchd ùr.

Mar a tha ar Compàirteachas Susbaint Coimhearsnachd a’ tighinn gu crìch, tha sinn a’ toirt taing do Liz NicBheathain a bha os cionn a’ phròiseict dhuinn, agus a’ cur meal-a-naidheachd air Abbie Mhoireasdan a fhuair Duais Oileanach na Bliadhna aig OGE a Tuath, an Iar agus Innse Gall far an do ghabh i fhèin, agus na compàirtichean eile, modalan BA ann am Filmeadh Co-aimsireil. Meal-a-naidheachd cuideachd air Innes MacLeòid airson ceum urramach den chiad ìre a choileanadh mar phàirt den phreantasachd cheumnaiche pàirt-mhaoinichte aige aig MacTV.

Tha sinn cuideachd a’ toirt taing do Astar Media airson FilmG a lìbhrigeadh a-rithist, agus airson an tachartas soirbheachail againn Às Ùr a chur air dòigh, a thug còmhla luchd-cruthachaidh òg bho air feadh na h-Alba. Tha ar taing cuideachd a’ dol gu Ferry Media, Silbury agus Smash Media, a tha uile air taic a thoirt dhuinn a thaobh ùr-ghnàthachadh didseatach.

Gu sònraichte, tha mi a’ toirt taing don luchd-obrach againn, don Bhòrd agus don choimhearsnachd riochdachaidh tàlantach againn. Am measg aimhreit shòisealta agus ùpraid ann an saoghal nam meadhanan, tha sinn air uimhir a lìbhrigeadh còmhla air am faod sinn a bhith moiteil. Còmhla ri ar compàirtichean, am BBC agus

Sabhal Mòr Ostaig, tha sinn a’ neartachadh beatha luchdcleachdaidh nam meadhanan agus luchd-ionnsachaidh na Gàidhlig, agus bu chòir an deagh thabhartas sin a bhith na bhrosnachadh dhuinn.

Acknowledgements

We thank the Scottish Government – ministers and officials - for their financial, practical and motivational support. We thank also our co-investors in Gaelic content and skills, named above, as well as the UK Government’s AVEC scheme. This co-investment brings Gaelic content to screen that would not otherwise be possible.

During the year, Fiona MacKenzie left us to join the Harris Tweed Authority as their new CEO. Fiona introduced the world to BBC ALBA on its first night and was the “face of the channel” for many years. As well as progressing to the role of Commissioning Editor, Fiona presented and acted on many of BBC ALBA’s shows. We owe Fiona a huge debt of gratitude and wish her every success in her new role.

As our Community Content Partnership draws to a close, we thank Liz MacBain who oversaw the programme for us, and congratulate Abbie Morrson who was awarded Student of the Year Award at UHI North, West and Hebrides where she, and the other participants, undertook modules in UHI’s BA in Contemporary Filmmaking. Congratulations also to Innes MacLeod for achieving a first-class honours degree as part of his part-funded graduate apprenticeship at MacTV.

We also thank Astar Media for delivering FilmG once again, and for organising our highly successful Às Ùr event, which drew together young creatives from all over Scotland. Our gratitude also goes to Ferry Media, Silbury and Smash Media, all of whom have supported us in pushing the digital boundaries.

Most especially, I thank our staff, Board and talented production community. In an environment of societal turbulence and media disruption, collectively we have delivered so much to be proud of. With our partners, the BBC and Sabhal Mòr Ostaig, we are helping to enrich the lives of media consumers and learners of Gaelic, and we should take encouragement from the positive contribution that is making.

Tha mi cuideachd a’ cur mo cho-fhaireachdainn an cèill do theaghlaichean Nèill Fhriseil, a bha na chathraiche roimhe, agus an t-Ollamh Raibeart Beveridge, caraid craoladh Gàidhlig, a chaochail rè na bliadhna an dèidh dhaibh an cuid dreuchdan a chur seachad gu maith seirbheis phoblach.

Mu dheireadh, bu mhath leam ar luchd-amais a chomharrachadh, agus gu sònraichte moladh a thoirt do na h-àireamhan a tha a’ sìor fhàs de dhaoine a tha a’ cur ri BBC ALBA agus BBC Radio nan Gàidheal, a’ toirt dhuinn iomadachd bheachdan agus riochdachadh nas fheàrr de na coimhearsnachdan air a bheil sinn a’ frithealadh.

Taing mhòr dhuibh uile.

DÒMHNALL CAIMBEUL ÀRD-OIFIGEAR

I also offer my condolences to the families of Neil Fraser, former chairman, and Professor Robert Beveridge, friend of Gaelic broadcasting, who both passed away during the year after devoting their careers to public service.

Finally, I’d like to celebrate our audiences, and especially to praise the increasing numbers of those who are contributing to BBC ALBA and BBC Radio nan Gàidheal, giving us diversity of voice and better representation of the communities we serve.

Taing mhòr dhuibh uile.

DONALD

CAMPBELL CHIEF EXECUTIVE

A’ FRITHEALADH AN LUCHD-AMAIS

SERVING THE AUDIENCE

FRITHEALADH LUCHD-AMAIS

LUCHD-AMAIS

Tha luchd-amais gan sìor thàladh gu seirbheisean sruthaidh agus YouTube, le TBh loidhneach a’ crìonadh san fharsaingeachd. Mheudaich iPlayer BBC ALBA beagan an taca ris a’ bhliadhna ionmhais roimhe le còrr is 8.8M sealladh, còrr is 50% bho thiotalan cloinne. Fhuair susbaint ghoirid 46.7M sealladh thar gach ùrlar, fàs de 72%. Chaidh oidhirpean gus seirbheis a thoirt do luchd-amais fo aois 35 am meud gu luath le sia coimiseanan ùra ann an dibhearsan fìrinneach, le trì a chaidh a chraoladh gu ruige seo air ùrlaran neo-loidhneach uile a’ faighinn barrachd compàirteachadh luchd-amais. Bidh luchdamais de gach aois, gu sònraichte nas òige na 16, a’ coimhead YouTube, rud a tha a’ tarraing ùidh MG ALBA.

8.8M SEALLAIDHEAN VIEWS

AUDIENCES

Audience consumption patterns continue to migrate to streaming services and YouTube, with linear TV declining overall. BBC ALBA’s iPlayer increased slightly on the previous financial year by 1.3% with over 8.8M views, over 50% from children’s titles. Short-form content garnered 46.7M views on all platforms, growth of 72%. Efforts to serve under-35 audiences increased in velocity with six new factual-entertainment series commissioned, with three broadcast to date on non-linear platforms all yielding increased audience engagement. YouTube is a destination for viewers of all ages, particularly the under-16s, and an area of interest for MG ALBA.

SEALLAIDHEAN AIR IPLAYER ON IPLAYER

DRÀMA

Bha obair a’ dol air adhart rè na bliadhna ionmhais a dh’ionnsaigh leasachadh sgriobt agus crìochnachadh plana ionmhais airson dàrna sreath de An t-Eilean (Black Camel Pictures). Chaidh ceithir sgriobtaichean leis an neach-cruthachaidh Nicholas Osborne agus an cosgrìobhadair Mairead Hamilton a leasachadh le taic bho Sgrìn Alba, Black Camel Pictures (BCP) agus All3Media International, agus thòisich am filmeadh sa Mhàrt 2026. Bidh Sorcha Groundsell, am prìomh chleasaiche Gàidhlig, a’ gabhail pàirt a-rithist le sgioba de thàlant ùr agus sgeulachdan a bhios gar toirt gu taobhan ùra is nas duirche de bheatha an eilein. Fhuaireadh maoineachadh airson an t-sreath bho MG ALBA mar phrìomh mhaoiniche, Sgrìn Alba, All3Media International, HIE, CnES agus BCP le creideas cìse UK AVEC a’ crìochnachadh a’ phlana ionmhais.

Thòisich filmeadh cuideachd air an t-sreath dràma goirid didseatach Loch nam Madadh (Storyboard Studios) a chaidh a choimiseanadh le BBC Scotland, le pàirtmhaoineachadh bho Sgrìn Alba, do luchd-amais 18-24. B’ e na sgrìobhadairean Claire Aza-Selinger agus

Maureen NicLeòid agus thèid an sreath a chraoladh nas fhaide ann an 2026 air YouTube BBC ALBA agus BBC iPlayer.

Tha MG ALBA fhathast a’ seilbheachd ann an leasachadh dràma leis a’ chompàirteachadh aca ann an sgeama leasachadh tàlaint Take Three air a mhaoineachadh le Sgrìn Alba. Chruthaich Take Three aon dràma 15-mionaid, Crùbag (The Comedy Unit), air a stiùireadh le Lana Pheutan agus air a sgrìobhadh le Will Moireach. Lean an obair air adhart gu 2026 le maoineachadh bho MG ALBA airson dà dhràma ghoirid 15-mionaid eile a tha gan dèanamh.

Chaidh am film goirid Teàrnadh (air a sgrìobhadh le Cailean Dòmhnallach agus air a stiùireadh le Mairead Hamilton), pìos meòrachail air mòr-thubaist an Iolaire, a chraoladh air Latha na Bliadhn’ Ùire, ceann-bliadhna na tubaist.

DRAMA

Development work was ongoing during the financial year to secure the script development and finance plan completion for a second series of An t-Eilean (Black Camel Pictures). Four scripts by creator Nicholas Osborne and co-writer Mairead Hamilton were developed with support from Screen Scotland, Black Camel Pictures (BCP) and All3Media International, and filming commenced in March 2026. Gaelic lead Sorcha Groundsell will reprise her lead role with a new roster of talent as the storylines take us to new and darker aspects of island life. Funding for the series was drawn from MG ALBA as lead financier, Screen Scotland, All3Media International, HIE, CnES and BCP with UK AVEC tax credit completing the finance plan.

Filming also commenced on the short-form digital-first drama series Loch nam Madadh (Storyboard Studios) co-commissioned with BBC Scotland, part funded by Screen Scotland and aimed at an 18-24 audience. Writing talent in the shape of Claire Aza-Selinger and Maureen MacLeod brought another first to fruition, with the series due to broadcast later in 2026 on BBC ALBA YouTube and BBC iPlayer.

MG ALBA continues to invest in drama development with its involvement in the Take Three talent development scheme funded by Screen Scotland. Take Three yielded one 15-minute drama Crùbag (The Comedy Unit) directed by Lana Pheutan and written by Will Murray, with the work continuing into 2026 with MG ALBA funding for a further 2 x 15-minute short dramas in progress.

The short film Teàrnadh (written by Colin MacDonald and directed by Mairead Hamilton), a reflective piece on the Iolaire disaster, was broadcast on the New Year’s Day anniversary.

IONNSACHADH

Tha SpeakGaelic agus LearnGaelic a’ leantainn air adhart mar bhranndan gus ionnsachadh na Gàidhlig ath-bheothachadh. Leis na prìomh ìrean riochdachaidh deiseil, tha MG ALBA fhathast a’ toirt taic don bhrannd SpeakGaelic tro choimiseanan susbaint ghoirid ùra mar thaic do luchd-ionnsachaidh agus tha compàirteachasan ann le fèisean agus buidhnean spòrs aig ìre na coimhearsnachd leithid Alba FA.

Tha na branndan ionnsachaidh a’ sìor fhàs ged a tha cuid de raointean leithid ùine coimhead YouTube fhathast na dhùbhlan, ach sheall an dà bhrannd ruigsinneachd nas motha am measg an aois 16-44. Bha 72% de luchd-leantainn SpeakGaelic air ùrlaran mheadhanan sòisealta bho thaobh a-muigh na RA, a’ toirt ruigsinneachd chruinneil do MG ALBA, rudeigin a tha sinn gu mòr airson brath a ghabhail air.

Tha dàimh an dà bhrannd leis a’ choimhearsnachd ionnsachaidh fhathast làidir, a tha a’ dèanamh anàirde timcheall air 33% de na seallaidhean susbaint ghoirid iomlan air ùrlaran mheadhanan sòisealta BBC ALBA agus YouTube le ìre fàis iongantach de +68% no 18.6M seallaidhean susbaint.

Fhuair ùrlaran sòisealta LearnGaelic fàs bliadhna an dèidh bliadhna de 932% air sgàth riochdachadh air a stiùireadh le dàta agus anailis luchd-amais, agus tha fèill an-còmhnaidh air an fhaclair a tha na chlachstèidh ann an saoghal ionnsachadh na Gàidhlig.

LEARNING

SpeakGaelic and LearnGaelic continue as brands to revitalise support for Gaelic language acquisition. Now the main production phases are complete, MG ALBA continues to support the SpeakGaelic brand via new short-form content commissions to support learners’ language journeys and enjoys partnerships with festivals and grassroots sports agencies such as Alba FA.

The learning brands continue to grow with some areas such as YouTube watch time remaining a challenge, while both brands showed increased reach among the 16-44 age range. SpeakGaelic followers on social media platforms comprised 72% from outside the UK giving global capacity, something MG ALBA is keen to capitalise on.

Both brands’ relationship with the learning community remains strong, which has contributed circa 33% of the total short-form views on BBC ALBA social media platforms and YouTube with an impressive growth rate of +68% or 18.6M content views.

LearnGaelic’s social platforms enjoyed 932% year-on-year growth fuelled by data and audience analysis-led production and the continued popularity of the dictionary which remains a staple in the language learning firmament.

CLANN

Chùm BBC iPlayer air a’ sealltainn fàs, le còrr is 50% de sheallaidhean iPlayer sa bhliadhna mar thoradh air susbaint chloinne. Lean na seataichean-bogsa air adhart a’ cur meud agus doimhneachd ris an tairgse cloinne le Peppa, Abadas, Bing agus Puffin Rock uile rim faighinn air BBC iPlayer agus a’ frithealadh luchd-amais òg gu math. Bha fèill mhòr air an fhilm as ùire le Julia Donaldson, Banais Na Caraid-ròcais, ann an clàr na Nollaige.

Chunnaic foghar 2025 riochdachadh film soirbheachail eile fo sgeama dràma cloinne Aonadh Craolaidh na h-Eòrpa (EBU), Billy Bùrach (The 90) anns an robh am pìobaire Billy air a thoirt am bruid le creutairean fànais a chuala an ceòl aige. Bha am film air geàrr-liosta airson grunn dhuaisean. San aon dòigh, thug an dà fhilm aithriseach bho sgeama Fìrinneach Chloinne an EBU, Aidan: Balach Beag Muay Thai (Sgeul Media) agus Bethany: An Dannsair Gàidhealach (MacTV), beò sgeulachdan le clann aig an cridhe agus, mar an ceudna, chaidh an ainmeachadh airson duaisean aig grunn fhèisean.

Chunnaic 2025/26 atharrachadh nuair a ghabh am BBC thairis maoineachadh airson beò-dhealbhadh air a thrusadh agus le dubadh, ag obair còmhla ri dà chompanaidh, Solus Productions agus Moja TV, gus 30 uair a thìde de shusbaint a thoirt do BhBC ALBA agus BBC iPlayer. Mhaoinich am BBC cuideachd còrr is 60 uair a thìde de shusbaint airson CBeebies ALBA agus CBBC ALBA, anns an robh bloighean spòrsail, sgeulachdan àm-cadail, òrain, Dodge the Dog agus an treas fear den t-sreath aithriseach mas-fhìor èibhinn, An Sgoil. B’ e aon de na tiotalan as suaicheanta a rinneadh airson BBC ALBA am film cliùiteach le Wallace agus Gromit, Vengeance Most Fowl, le Dòmhnall Ruadh a’ toirt guth Wallace thugainn sa Ghàidhlig.

Chaidh seanail YouTube sònraichte, BBC Clann, a chur air bhog sa Ghearran 2026.

CHILDREN’S

BBC iPlayer continued to show growth with over 50% of iPlayer views in the year attributable to children’s content. Boxed sets continued to add scale and depth to the children’s offering with Peppa, Abadas, Bing and Puffin Rock all available on BBC iPlayer and serving young audiences well. The latest Julia Donaldson film Banais Na Caraid-ròcais was a favourite in the Christmas schedule.

Autumn 2025 saw the production of another successful European Broadcasting Union (EBU) children’s drama scheme film, Billy Bùrach (The 90) which featured bagpipe-playing Billy abducted by aliens attracted by his music. The film has been shortlisted for a variety of awards. Similarly the two documentary films from the EBU Children’s Factual scheme, Aidan: Balach Beag Muay Thai (Sgeul Media) and Bethany: An Dannsair Gàidhealach (MacTV) brought children-centred stories to life and have similarly been nominated for awards at a range of festivals.

2025/26 saw a change in that the BBC took over the funding of acquired and dubbed animations, working with two companies Solus Productions and Moja TV to supply 30 hours of content to BBC ALBA and BBC iPlayer. BBC also funded over 60 hours of content for the CBeebies ALBA and CBBC ALBA blocks, featuring fun interstitials, bedtime stories, songs, Dodge the Dog and a third series of the popular mockumentary series An Sgoil. One of the stand-out titles produced for BBC ALBA was the iconic Wallace and Gromit film Vengeance Most Fowl which featured the original Gaelic voice of Wallace, Dòmhnall Ruadh.

A dedicated BBC Clann YouTube channel launched in February 2026.

SPÒRS

Lean spòrs beò air adhart a’ tàladh agus a’ fàs luchdamais le MG ALBA fhathast dealasach a thaobh ballcoise nam ban le cùmhnant ùr trì bliadhna leis an SWPL. Sheall luchd-amais iPlayer airson SWPL àrdachadh timcheall air 100% agus Lìog a h-Aon timcheall air 65%.

Thug rugbaidh, tro Phrìomh Lìog nam Fear agus nam

Ban, spòrs cunbhalach gu Dihaoine air BBC ALBA bhon Lùnastal chun Ghiblein. Chunnaic rugbaidh eadarnàiseanta nam Ban cuideachd aon de na geamannan spòrs a b’ fheàrr a bh’ ann leis an Eadailt an aghaidh na h-Alba san Iuchar 2025. Lean taic MG ALBA do dh’Iomain le ochd geamannan air an craoladh bhon Ògmhios chun na Sultain 2025, a’ gabhail a-steach an 125mh Cuairt Dheireannach de Chupa na Camanachd. Bha beagan ùrghnàthachais againn le cuairt dheireannach na h-Iomain san Dàmhair 2025 air a luchdachadh suas gu h-iomlan gu YouTube BBC ALBA, a’ faighinn còrr is 38k sealladh. Ma cheadaicheas còraichean, ’s e slighe ùr a th’ ann an seo airson pàirtean de Spòrs BBC ALBA.

Le sùil air sgioba fireann na h-Alba a’ faighinn a-steach do Chupa na Cruinne, lean geamannan fo-cheadachd bho Serie A curaidhean ball-coise na h-Alba a’ cluich airson sgiobaidhean Eadailteach ann an Serie A. Chuir samhail grafaigean suaicheanta Golazzo bho na 1980an, le naidheachdan agus aithris bho stadiuman na h-Eadailt, ri coltas nam prògraman a chòrd gu mòr ri luchd-amais ball-coise agus a neartaich àireamhan iPlayer sa chiad chairteal.

Chaidh an spòrs beò uile a riochdachadh le Sunset+Vine.

SPORT

Live sport continued to attract and grow audiences with MG ALBA remaining committed to women’s football with a new three-year deal with the SWPL. iPlayer audiences for SWPL showed a circa 100% increase in viewership and League One in the region of 65%. Rugby, via the men’s and women’s Premiership, provided regular Friday night sport on BBC ALBA from August to April. Women’s international rugby also saw one of the best performing sport fixtures across the board with the Italy v Scotland International in July 2025. MG ALBA’s commitment to Shinty continued with eight games broadcast from June to September 2025, including the 125th Camanachd Cup Final. There was some experimentation with the Shinty/Hurling final in October 2025 uploaded in full to BBC ALBA YouTube, garnering over 38k views. Rights permitting, it is a direction of travel for elements of BBC ALBA Sport.

With more than a passing nod to the Scotland men’s team qualifying for the World Cup, sub-licensed games from Serie A followed the Scottish stars playing for Italian teams in Serie A. A nostalgic play on the iconic 1980’s Golazzo graphics, with features and presentation from the Italian stadiums, completed the look which played well with football audiences and boosted quarter one iPlayer performance.

All live sport output was produced by Sunset+Vine.

COMADAIDH

Chaidh an dàrna sreath de Glan Fhèin (The Comedy Unit) a chraoladh air BBC ALBA san Fhaoilleach 2026. Air a sgrìobhadh le Lana Pheutan agus Hannah McKirdy, thug an sreath sinn nas fhaide a-steach do shaoghal aimhreit agus tubaistean nam prìomh charactaran Angela agus Katie, a’ sireadh gaol fhad ’s a bha iad a’ ruith gnìomhachas glanaidh air eilean Albannach.

COMEDY

The second series of Glan Fhèin (The Comedy Unit) broadcast on BBC ALBA in January 2026. Written by Lana Pheutan and Hannah McKirdy, the series took us further into the world of mayhem and mishaps of lead characters Angela and Katie, looking for love while running their cleaning business on a Scottish island.

FÌRINNEACH

Bha susbaint fhìrinneach air BBC ALBA fhathast na phrìomh ghnè, ag innse sgeulachdan nach b’ urrainn ach BBC ALBA innse. Bha luchd-amais air leth toilichte leis an raon de thiotalan a choisinn iomadh ainmeachadh airson duaisean. Sheall Hebridean Baker: Nordic Islands agus Patagonia: Gu Crìoch na Cruinne (na dhà le Caledonia TV) luchd-aithris tarraingeach air sligheachan rannsachaidh gu math eadar-dhealaichte. Chunnaic sinn Coinneach MacLeòid air Hebridean Baker: Nordic Islands agus e a’ rannsachadh cruth-tìre agus fuine air feadh Bornholm, na h-Eileanan Fàro, Lofoten agus Gotland –milseagan annasach agus cèicichean am pailteas, am measg sheallaidhean iongantach. Chaidh am prògram ainmeachadh airson trì duaisean gu ruige seo, le duais airson a’ phrògram bìdh as fheàrr bho Dhuaisean Bìdh is Dighe Fortnum is Mason air ainmeachadh bho chionn ghoirid. Lean Patagonia: Gu Crìoch na Cruinne Keith

FACTUAL

Factual content on BBC ALBA remained a mainstay genre, telling stories that only BBC ALBA could tell. Audiences were impressed with a range of titles that went to on to garner multiple award nominations.

Hebridean Baker: Nordic Islands and Patagonia: Gu Crìoch na Cruinne (both Caledonia TV) saw engaging hosts on very different journeys of discovery.

Hebridean Baker: Nordic Islands featured Coinneach MacLeod as he discovered the landscape and baking across Bornholm, the Faroes, Lofoten and Gotland –sea urchin pudding and cakes galore, with breathtaking landscapes. The programme has been nominated for three awards to date, with an award for best food programme from the Fortum & Mason Food and Drink Awards recently announced. Patagonia: Gu Crìoch na Cruinne followed Keith MacDonald as he journeyed across Patagonia on motorcycle, meeting friends

MacDhòmhnaill air slighe thar Patagonia air motairbaidhsagal, a’ coinneachadh ri caraidean sean is ùr agus càirdean a bha air a dhol air dìochuimhne. Tha an sreath air an liosta airson dà dhuais gu ruige seo, a’ gabhail a-steach Duais Spiorad na Fèise aig Fèis nam Meadhanan Ceilteach.

Sheall an sreath air leth Cùram (MacTV) an gaol, an cùram agus an aire a tha ga thoirt do dhaoine ann an dachaighean-cùraim, agus an fheadhainn a bha a’ faighinn cùram nan dachaighean fhèin, ag altram faireachdainn làidir anns an luchd-amais. Thug an sreath sinn a-steach do dh’iomadh beatha agus dlùth shealladh air a’ ghaol agus na dàimhean prìseil aig an cridhe. Air a stiùireadh le co-fhaireachdainn agus truas le Daibhidh Màrtainn, b’ e sreath a bh’ ann a bha bàidheil le mòran.

old and new and long-lost relations. The series has garnered two nominations to date including for the coveted Spirit of the Festival Award at the Celtic Media Festival.

Standout series Cùram (MacTV) quietly witnessed the love, care and attention given to people in care homes, and those cared for in their homes, making a strong emotional connection with audiences. The series let us into those daily lives allowing us to glimpse rare moments of love and connection. Directed with empathy and sensitivity by David Martin, it was a much-watch series for many.

Thug prògraman aithriseach singilte fon bhrannd Trusadh fianais anabarrach fosgailte air beatha boireannach thar-ghnèitheach à Brasil ann an Is Mise Loretta, is rannsachadh air ar dàimh ri ìomhaigh bodhaige ann am Mo Bheatha, Mo Bhodhaig, agus rinn an dà thiotal gu math le luchd-amais fo aois 35. Rannsaich prògraman aithriseach singilte eile beatha manaidsear sgioba ballcoise stèidhichte sna Stàitean Aonaichte a bhruidhneas Gàidhlig ann an Ally, Soccer is na Stàitean (MacTV) agus sealladh air ais air an neach-cartùin Eòghainn Bain agus an caractar as ainmeile aige ann an Angus Òg: The Making of a Tabloid Teuchter (Caledonia TV).

Thug Midas Productions, stèidhichte ann an Obar Dheathain, dà sgeulachd gu math eadar-dhealaichte chun sgrion le Rocaidean Gu Leòr/Rockets Galore a’ coimhead air dàimh nan eileanan ri rocaidean agus na puirt-fànais a tha san amharc air a’ Ghàidhealtachd. Thug Caileag nan Eun tàlant ùr Caitlin NicAnndrais chun sgrion ann am prògram aithriseach mu bhith a’ coimhead eòin.

Single documentaries under the Trusadh brand brought incredibly open contributions on the life of a transgender Brazilian woman in Is Mise Loretta, explored our relationship with body image in Mo Bheatha, Mo Bhothaig, both titles playing well with an under-35 audience. Other single documentaries explored the life of a Gaelicspeaking US-based soccer team manager in Ally, Soccer is na Stàitean (MacTV) and a retro look at the cartoonist Ewen Bain and his most famous cartoon strip character in Angus Òg: The Making of a Tabloid Teuchter (Caledonia TV).

Aberdeen-based Midas Productions brought two very different stories to screen with Rocaidean Gu Leòr/Rockets Galore looking at the islands’ relationship with rocket launches and the proposed Highland spaceports. Staying with things that fly, Caileag nan Eun brought new talent Caitlin Andrew to screen in a documentary on bird-watching.

Sheall The Adventure Show: Rèis ITERA 2025, rèis fulangais ITERA le Calum MacIllEathain agus Kerry Nic a’ Phì, gaisgich a’ bhlàir a-muigh agus spòrs. Nochd criomagan naidheachdan gu cunbhalach air YouTube an cois a’ phrògraim agus chaidh a cho-choimiseanadh le BBC Scotland.

Tha prògraman a chaidh a cheannach a-nis freumhaichte anns a’ chlàr-ama prìomh-ùine le sreathan cho eadarmheasgte ri Dynamic Planet a’ toirt sgeulachdan eadarnàiseanta don luchd-amais againn.

Lean Beat the Drum (Beezr Studios) beatha air an rathad airson còmhlan-molaidh Runrig agus dh’innis Na h-Eileanaich: Barra and Vatersay (Littleday Productions) mu bheatha luchd-còmhnaidh nan eileanan le blàths, gliocas agus gàire.

The Adventure Show: Rèis ITERA 2025 gave us the highs and lows of the ITERA endurance race with outdoor and sport stalwarts Calum MacLean and Kerry MacPhee. The documentary was accompanied by regular updates on YouTube shorts and was cocommissioned by BBC Scotland.

Acquisitions are now a fixture in the BBC ALBA primetime schedule, with series as diverse as Dynamic Planet bringing international stories to our audiences.

Beat the Drum (Beezr Studios) followed life on the road for a Runrig tribute band and Na h-Eileanaich: Barra and Vatersay (Littleday Productions) chronicled the lives of the islands’ inhabitants with warmth, insight and humour.

CEÒL & TACHARTASAN

Bidh ceòl agus tachartasan, beò agus mar gum biodh beò, a’ toirt seachad prìomh shusbaint agus a’ sìor thàladh luchd-amais le dèanadas loidhneach seasmhach agus fàs ann an coimhead pasganan iPlayer agus susbaint ghoirid. Tha nàdar bogaidh na susbaint air uiread de dh’ùrlaran air compàirteachadh luchd-amais a chur am meud airson luchd na Gàidhlig agus luchd-amais nàiseanta. Bhrosnaich susbaint bho thachartasan beò, ann an co-obrachadh le luchd-ealain agus luchd-eagrachaidh thachartasan, margaidheachd shoilleir a phiobraich luchd-amais gu bhith a’ coimhead air adhart ri prògraman agus a’ compàirteachadh annta.

MUSIC & EVENTS

Music and events, live and as-live, provide content peaks and continue to draw audiences with stable linear performance and growth in consumption of iPlayer packs and short-form content. The immersive nature of content on as many platforms as possible has increased audience consumption and engagement for both the Gaelic and national audiences. Content from live events, in collaboration with artists and event organisers, allowed for clear marketing that in turn drove audience anticipation and engagement.

Tharraing an t-susbaint bheò bho Belladrum, Am Mòd, Na Trads agus Cèilidh na Bliadhn’ Ùire, agus susbaint mar gum biodh beò bho The Hoolie, barrachd luchd-amais air feadh iPlayer, YouTube agus meadhanan sòisealta. Tha tracaichean ciùil slàn am measg nam pìosan as soirbheachail air YouTube BBC ALBA agus ùrlaran mheadhanan sòisealta le cuid a’ ruighinn còrr is 100k sealladh agus a’ toirt seachad dòigh inntrigidh eile do luchd-amais nach eil air an tàladh gu TBh loidhneach agus luchd-amais thall thairis. Chaidh prògram slàn The Hoolie fhoillseachadh air YouTube BBC ALBA, a’ chiad fhear anns a’ ghnè ciùil, agus rinn e gu math le deichean de mhìltean de sheallaidhean.

Chuidich craoladh Am Mòd (BBC) san Dàmhair le bhith a’ neartachadh na seachdain as fheàrr aig BBC ALBA den bhliadhna agus b’ e Cèilidh na Bliadhn’ Ùire, air a riochdachadh leis a’ BhBC cuideachd, am prògram a bu shoirbheachail den bhliadhna le 40% den luchd-amais Gàidhlig a’ coimhead. Chomharraich Na Trads (Beezr Studios) soirbheachas ann an saoghal ceòl traidiseanta na h-Alba, leis a’ chraoladh bheò na mheasgachadh tarraingeach de dhuaisean agus ceòl. Dhùblaich craoladh Belladrum an luchd-amais aige le 29 seata ciùil airson iPlayer, a’ cur ri trì oidhcheannan de chraoladh beò bho phrìomh àrd-ùrlaran Belladrum, seiseanan acoustic agus tracaichean fa leth rim faighinn air ùrlaran mheadhanan sòisealta BBC ALBA agus YouTube. Chùm na tiotalan seo orra a’ dèanamh an-àirde airson call an luchd-amais 16-44, a’ lìbhrigeadh susbaint do dhaoine air grunn ùrlaran nuair a tha iad ga iarraidh san dòigh a roghnaicheas iad fhèin, agus a’ leudachadh a’ bhrannd.

The live content from Belladrum, The Mòd, Na Trads and Cèilidh na Bliadhn’ Ùire and as-live from The Hoolie, attracted increased audiences across iPlayer, YouTube and social media. Full clips of music tracks are amongst the best performing on BBC ALBA YouTube and social media platforms with some clips reaching in excess of 100k views and providing alternative access points for audiences not attracted to linear TV and diaspora audiences. The Hoolie full programme was published on BBC ALBA YouTube, a first in the music genre and performed well with tens of thousands of views.

The Mòd output (BBC), helped boost BBC ALBA’s best performing week of the year in October and Cèilidh na Bliadhn’ Ùire, also produced by the BBC, was the best performing programme of the year with 40% of the Gaelic audience tuning in. Na Trads (Beezr Studios) recognised high achievements in the world of Scottish traditional music, with the live broadcast a compelling mix of awards and music performance. Belladrum coverage doubled its audience with 29 music sets for iPlayer, complementing three nights of live coverage from the Belladrum main stages, acoustic sessions and individual tracks made available on BBC ALBA social media platforms and YouTube. These titles continued to rebalance the loss of the 16-44 audience and were able to provide audiences with content on a variety of platforms when, where and how they chose to consume it, extending the brand.

Bha Celtic Connections cuideachd air a’ chlàr-ama le cuirm-chiùil aon-uair, Cuirm@Celtic: Òran Ùr le òrain ùra Gàidhlig, agus Cuirm@Celtic: Sian leis a’ chòmhlan fhèillmhor, Sian. Chaidh cruinneachadh eile de sheiseanan ciùil Ceilteach anns an t-sreath fhada Seirm a chraoladh, le measgachadh iongantach de luchd-ealain ionadail is eadar-nàiseanta, uile air an riochdachadh le Beezr Studios.

Sheall Skerryvore Aig Caisteal Floors an còmhlan a’ comharrachadh an 20mh ceann-bliadhna aca aig Caisteal Floors anns na Crìochan, le taic bho Trail West agus The Laurettes. Chaidh Trail West and Friends, a’ gabhail a-steach Ruairidh Gray, a chlàradh aig cuirm-chiùil lomalàn aig Barrowland. Chòrd Trail West@Barrowland agus Ruairidh Gray@Barrowland ri mòran aig àm na Nollaige. Tha na tachartasan mòra le còmhlain thraidiseanta a’ fàs fiùs nas motha agus nas misneachail, agus tha MG ALBA a’ leantainn air adhart a’ compàirteachadh le luchd-eagrachaidh gus an t-susbaint as fheàrr a thoirt do luchd-amais BBC ALBA.

Lean co-obrachadh le tachartasan agus branndan, chan e a mhàin airson craoladh loidhneach, ach a bha inntinneach ann an cruth goirid do luchd-amais, mar thairgsean didseatach an toiseach. Thabhainn Belladrum susbaint mheadhanan sòisealta agus cruth goirid airson puist Instagram a chaidh a cho-roinn le BBC ALBA agus SpeakGaelic. Tharraing susbaint bho Féile Na Gealaí ann am Meath, Èirinn, luchd-amais nas òige le susbaint bho air cùl chùisean agus craoladh nas ùr-ghnàthaich leithid prògram suirghe Cànan nan Gaol. Le cuingeadan buidseit a’ cur bacadh air roghainnean coimiseanaidh, leig am modail seo leinn blas de thachartasan inntinneach a thoirt don luchd-amais againn.

Celtic Connections also featured in the schedule with a one-off concert, Cuirm@Celtic: Òran Ùr featuring new Gaelic songs and Cuirm@Celtic: Sian with the ever-popular trio, Sian. A further collection of Celtic music sessions in the long-running series Seirm was broadcast, with an eclectic mix of local and international artists, all produced by Beezr Studios.

Skerryvore at Caisteal Floors featured the globetrotting band celebrating their 20th anniversary at Floors Castle in the Scottish Borders, with support from Trail West and The Laurettes. Trail West and Friends, including the irrepressible Ruairidh Gray, were recorded at a sell-out gig at the Barrowland. Trail West@Barrowland and Ruairidh Gray@ Barrowland were popular additions to the festive schedule. The trend of large-scale popular events featuring traditional/folk acts shows no sign of diminishing in size and confidence, and MG ALBA continues to partner with organisers to bring the best to BBC ALBA audiences.

Collaborations with events and brands, not necessarily destined for linear broadcast but of interest in shortform to audiences as digital-first offerings, continued. Content from Belladrum offered social media and short-form content resources for Instagram posts shared by BBC ALBA and SpeakGaelic. Content from Féile Na Gealaí in County Meath, Èire, engaged with a younger festival-going audience with behind the scenes and more experimental content in the shape of mini-dating show Cànan nan Gaol. With budget constraints bearing down on commissioning choices, this model allowed us to bring a flavour of events of interest to our audience.

DIBHEARSAN FÌRINNEACH & DIBHEARSAN

A’ toirt fiosrachadh agus dibhearsan don luchd-amais Ghàidhlig bhunaiteach, bha prògraman dibhearsan fìrinneach aig 8:30f tron an t-seachdain a’ toirt dhuinn toileachas sreap ann am Morocco tro Dàna (Solus Productions) is sreath sgoinneil a’ sealltainn coimhearsnachd innleachdach an t-Òib ann am Port an t-Òib (Mantra TV). Cho math ri sin, leig Pàdruig MacCuithein, a bha a cheart cho innleachdach, leinn a’ chiad bhliadhna aige air a’ chroit a leantainn ann an Croit Phàdruig.

Chuir sinn fàilte chridheil air ais air seann thiotalan soirbheachail: spòrs le DIY ann an Dùbhlain DIY (Demus Productions/Seaglass Pictures), an dàrna sreath de Lios Mhàiri (Corcadal Productions) a’ stèidheachadh Màiri NicGilleÌosa mar neach-aithris, agus barrachd coiseachd is còmhraidh le Ramsay MacMhathain agus aoighean ann an Rathad Ramsay. B’ e bèicearachd cridhe na cùise ann an Greim-Bìdh le Gregor (Caledonia TV) agus fhuair Pàdruig MacCuithein barrachd a-mach mu ghnèithean chon Albannach aig an aon àm ri cuilean eile fhaighinn dha theaghlach ann an Cù Leis Thu? (Storyboard Studios). Bha deagh làthaireachd mheadhanan sòisealta aig a h-uile sreath agus bha iad a’ sìor thogail cothroman mheadhanan sòisealta is branndan sreath, agus a’ conaltradh ri luchd-amais.

Thòisich Mas Fhìor, prògram ceisteachain ùr bho Beezr Studios, sa Ghearran 2026 agus cha b’ fhada gus an robh mòran ga leantainn, eadhon luchd-amais òg 16-44 a tha nas duilghe a ruighinn, mar a chithear bhon phanail rannsachaidh Gàidhlig TRP. Bha balla de “Masfhìoraich” no “Pretenders” anns an stiùidio, leis an aoigh ainmeil Niall Iain Dòmhnallach, a’ feuchainn ri car a thoirt à paidhrichean de cho-fharpaisich le seanchas is ròlaistean. Fhuair an sreath taic bho Sgrìn Alba.

FACTUAL ENTERTAINMENT & ENTERTAINMENT

Seeking to inform and entertain the core Gaelic audience, our slate of factual entertainment in the weekday 8:30pm slots brought the thrills of climbing in Morocco via Dàna (Solus Productions) while a series portraying a brilliant slice of life from the resourceful community of Leverburgh featured in Port an t-Òib (Mantra TV), while the equally resourceful Pàdruig MacQueen let us follow the first year on his croft in Croit Phàdruig

We welcomed the return of hero titles: DIY fun in Dùbhlain DIY (Demus Productions/Seaglass Pictures), the second series of Lios Mhàiri (Corcadal Productions) establishing Mairi Gillies as presenter, and more walking and talking with Ramsay MacMahon and guests in Rathad Ramsay. Baking was to the fore in Greim-Bìdh le Gregor (Caledonia TV) and Pàdruig MacQueen discovered more about Scottish dog breeds and acquired another puppy for his family in Cù Leis Thu? (Storyboard Studios). All series had well developed social media assets that continued to build social media opportunities, series brands and engage with audiences.

Mas Fhìor, a new quiz format from Beezr Studios, aired in February 2026 and quickly became an audience favourite, even making inroads into the harder to reach younger audience demographic of 16-44 as evidenced by the TRP Gaelic research panel. The studio-based format, presented by popular host Niall Iain MacDonald, featured a wall of “Mas-fhìoraich” or “Pretenders” who try to outfox pairs of studio contestants with tall tales. The series was supported by Screen Scotland.

FILMG

B’ e FilmG 2026 an 18mh bliadhna den cho-fharpais fhilmichean goirid a chaidh a dhealbhadh gus tàlant ùr a lorg, a bheathachadh, agus a leasachadh anns na meadhanan Gàidhlig. Tha an fharpais, air a ruith le Astar Media, fhathast a’ tabhann roinnean do chompàirtichean fo aois 18 agus os cionn 18, le roinn ùr fo aois 12, an cois bhùthan-obrach a’ toirt comhairle agus taic do luchddèanaimh fhilmichean aig gach ìre. Tha FilmG fhathast na phrìomh bhrannd aig MG ALBA le cuirm dhuaisean gu bhith a’ tilleadh chun SEC ann an Glaschu san Ògmhios 2026. Às dèidh gluasad an-uiridh gu sruth beò nas fheàrr air Facebook FilmG agus YouTube BBC ALBA agus barrachd toradh mheadhanan sòisealta, tha na h-ùrlaran sin a’ leantainn air adhart a’ conaltradh ri luchd-dèanaimh fhilmichean òga na Gàidhlig.

Chunnaic co-fharpais na bliadhna seo àireamh nas àirde de dh’inntrigidhean film aig 157.

Tha FilmG a’ dol bho neart gu neart, le seann fharpaisich a’ toirt buaidh air susbaint agus ag obair mar luchdtrèanaidh air riochdachaidhean Gàidhlig a’ gabhail a-steach coimiseanan goirid dhidseatach an toiseach.

FILMG

FilmG 2026 saw the 18th iteration of the annual short film competition designed to discover, nurture, and develop new talent in Gaelic media. The competition, run by Astar Media, continues to feature categories for under-18 and over-18 participants, with a new under-12 category, offering mentored workshops and support for filmmakers at all levels. FilmG remains a key MG ALBA brand with an awards ceremony due to return to the SEC in Glasgow in June 2026. Following the move last year to an enhanced live stream on FilmG Facebook and BBC ALBA YouTube and increased social media output, these outlets continue to engage with young Gaelic filmmakers.

This year’s competition saw an increased number of film entries at 157.

FilmG continues to thrive, with alumni making their impact in content and as trainees on Gaelic productions including short-from digital first commissions.

157 FILMICHEAN FILMS

LÈIRMHEAS GNÌOMHACHAIS

BUSINESS REVIEW

GNÌOMHACHAIS

CO-IONANNACHD, IOMADACHD AGUS IN-GHABHAIL (EDI)

Ciamar a nì MG ALBA cinnteach gu bheil e eadarmheasgte agus in-ghabhalach, a’ toirt taic do shunnd an luchd-obrach, a’ Bhùird agus a h-uile duine leis a bheil sinn ag obair?

Tha MG ALBA ag aithneachadh prìomhachas na raonobrach seo do ar luchd-obrach agus ar luchd-amais. Às dèidh dhaibh plana gnìomha fada a chur an cèill ann an 2024, tha an sgioba againn air tòiseachadh air trèanadh agus goireasan EDI a chomharrachadh agus a chleachdadh airson mothachadh a thogail am measg an luchd-obrach agus an luchd-ceannardais, gus dèanamh cinnteach gu bheil na poileasaidhean, na modhan-obrach agus na cleachdaidhean a-staigh againn eadar-mheasgte agus in-ghabhalach. Ged a tha barrachd obrach ri dhèanamh, chaidh fòcas tràth a chur air mothachadh mu iomadachd-niùro agus disleicsia agus tha na seiseanan sin air a bhith air leth soirbheachail.

SLIGHE GU NEONI LOM (P2NZ)

Anns a’ chiad bhliadhna den ro-innleachd P2NZ 10-bliadhna againn, tha sinn air ceumannan mòra a ghabhail a dh’ionnsaigh ar lorg carboin a lùghdachadh. Tha seo a’ gabhail a-steach uinneagan mullaich trì-fhìllte àrd-èifeachdais a chur an àite seann fheadhainn neoèifeachdach, goilearan nas glaine agus nas èifeachdaiche fhaighinn, agus tòiseachadh air solais LED a chur an sàs. A bharrachd air sin, tha sinn dealasach a thaobh solar seasmhach, lùghdachadh sgudail, agus brath a ghabhail air teicneòlas gus ar caitheamh carboin a lùghdachadh.

EQUALITY, DIVERSITY & INCLUSION (EDI)

How will MG ALBA ensure that it is diverse and inclusive, supporting the wellbeing of staff, Board and all we work with?

MG ALBA recognises the priority of this area of work to our employees and audience. Having identified a lengthy action plan in 2024, our team have begun to identify and use EDI training and resources to heighten awareness amongst the staff and leadership, to ensure our internal policies, procedures and practices are diverse and inclusive. Whilst there is more work to be done, some early focus has been given to neurodiversity and dyslexia awareness and these sessions have been well received.

PATH TO NET ZERO (P2NZ)

In the first year of our P2NZ 10-year strategy, we have taken significant steps towards reducing our carbon footprint. This includes installing high-efficiency tripleglazed roof windows replacing inefficient old units, upgrading boilers with more efficient cleaner units, and starting the process of replacing light fittings with LED alternatives. In addition, we are committed to sustainable procurement, reducing waste, and taking advantage of technology to reduce our carbon consumption.

FRÈAM-OBRACH DEARBHAIDH

Tha am Frèam-obrach Dearbhaidh fhathast na phrìomh inneal airson taic a thoirt do chomharrachadh, sgrùdadh agus riaghladh èifeachdach air riosgan obrachaidh air feadh na buidhne.

Rè na bliadhna, chaidh am Frèam-obrach a chumail suas agus a chur an sàs gu cunbhalach, le fòcas leantainneach air fianais chlàraichte a thaobh luach an airgid, riosg, gèilleadh ri poileasaidh agus cleachdadh as fheàrr. ’S e inneal a th’ ann a tha a’ leasachadh mean air mhean, agus tha e air ath-sgrùdadh gu cunbhalach gus dèanamh cinnteach gu bheil e fhathast freagarrach agus a’ toirt taic do riaghladh obrachaidh èifeachdach.

COMPÀIRTEACHADH COIMHEARSNACHD

Tha MG ALBA airson ruighinn air, agus conaltradh a dhèanamh ris na coimhearsnachdan a tha sinn a’ riochdachadh, tro bhith a’ lìbhrigeadh sàr shusbaint sa chànan agus sa chultar. Tha sinn mothachail air coimhearsnachdan na Gàidhlig agus coimhearsnachdan eile aig a bheil ùidh innte fada air falbh bhon phrìomh oifis againn ann an Steòrnabhagh agus tha sinn airson a bhith nas fheàrr na bha sinn a-riamh air ar n-obair a thoirt a-mach thuca, agus am beachdan fhaighinn. Ann an 2025 chùm sinn taisbeanaidhean coimhearsnachd ann am Barraigh, Uibhist a Deas, Na Hearadh agus Nis. B’ e tachartasan a bha seo a fhuair taic mhath, air an cumail ann an compàirteachas ri ionadan coimhearsnachd agus riochdairean phrògraman.

Còmhla ri ar compàirtichean BBC Radio nan Gàidheal, chuir sinn Latha Fosgailte air dòigh airson na coimhearsnachd ionadail san àrainn againn ann an Steòrnabhagh. Bha seo na chothrom math airson ar n-obair a thaisbeanadh, cothroman cosnaidh a shoilleireachadh agus mothachadh a thogail mun obair againn.

FIOSRACHADH

IONMHASAIL

Chaidh maoineachadh bunaiteach de £14.8M a thoirt seachad le Riaghaltas na h-Alba. Rè na bliadhna, fhuaireadh maoineachadh a bharrachd de £818k bho Riaghaltas na h-Alba a dh’ionnsaigh pròiseactan calpa, a bharrachd air £30k airson bùthan-obrach FilmG. Chaidh maoineachadh calpa de £200k a thoirt seachad le HIE a dh’ionnsaigh riochdachadh

ASSURANCE FRAMEWORK

The Assurance Framework remains a central tool in supporting the effective identification, monitoring and management of operational risks across the organisation.

During the year, the Framework has been maintained and applied consistently, with a continued focus on documented evidence in relation to value-for-money, risk, adherence to policy and best practice. It is an evolving tool, reviewed regularly to ensure it remains fit for purpose and supports effective operational governance.

COMMUNITY ENGAGEMENT

MG ALBA wants to reach into and engage with the communities we represent, through delivering high-quality Gaelic language and cultural content. We are mindful of Gaelic-speaking and other interested communities remote from our Stornoway headquarters and are keen to be ever better at taking our work out into these communities, gaining their input and hearing their views. In 2025 we enjoyed hosting community screenings in Barra, South Uist, Harris and Ness. These were well supported events, hosted in partnership with community venues and programme producers.

Together with our BBC Radio nan Gàidheal partners, we hosted an Open Day for the local community in our Stornoway campus. This proved to be a great opportunity to showcase the work we do, highlight employment opportunities and raise awareness of our work.

FINANCIAL DETAILS

Core funding of £14.8M was provided by the Scottish Government. During the year, additional funding of £818k was received from the Scottish Government towards capital projects, as well as £30k for FilmG workshops. Capital funding of £200k was awarded by HIE towards drama production, in recognition of the

dràma, mar chomharra air na buannachdan eaconamach a tha a’ sruthadh dha na h-Eileanan Siar tro bhith a’ filmeadh an sin. Bha teachd-a-steach màil agus cosgaisean airson seirbheisean gu h-iomlan £149k sa bhliadhna. Chaidh teachd-a-steach reic de £17k bho leabhraichean SpeakGaelic, a fhuair maoineachadh bho Bhòrd na Gàidhlig an toiseach ann an 2023/24, ath-thasgadh ann a bhith a’ clò-bhualadh barrachd de na leabhraichean sin.

Lean cùmhnantan solair fad-ùine a thòisich air 1 Iuchar 2024 orra a’ lìbhrigeadh cnàimh-droma clàr-ama BBC ALBA, a’ dèanamh suas 52% de chosgais MG ALBA air susbaint ach a’ solarachadh 83% de na h-uairean craolaidh tùsail sa bhliadhna air a mhaoineachadh le MG ALBA.

Fhuair toradh sgrion £4.6M de sheilbheachd bhon taobh a-muigh, air fhaighinn sa mhòr-chuid le riochdairean le taic bho MG ALBA.

LEANTAINNEACHD GNÌOMHACHAIS

Tha planaichean leantainneachd gnìomhachais MG ALBA air an sgrùdadh gu cunbhalach, a’ dèanamh cinnteach gu bheil sinn seasmhach an aghaidh briseadh sam bith anns na sruthan gnìomhachais againn uile.

Às dèidh sgrùdadh saidhbeir a-staigh, chuir MG ALBA sreath de leasachaidhean an gnìomh gus ar seasmhachd buidhne a neartachadh buileach. Tha ath-sgrùdadh is deuchainnean leantainneach air na planaichean freagairt thubaistean againn a’ dearbhadh gun urrainn dhuinn siostaman deatamach ath-thòiseachadh agus tilleadh gu obair mar as àbhaist ann an dòigh chuimsichte, òrdail.

economic benefits flowing to the Western Isles via filming on location. Rental income and charges for services totalled £149k in the year. Sales proceeds of £17k from SpeakGaelic books, which were originally grant-funded by Bòrd na Gàidhlig in 2023/24, were reinvested into printing more of these books.

Long-term supply deals which commenced on 1 July 2024 continued to provide the backbone of the BBC ALBA schedule, accounting for 52% of MG ALBA spend on content but supplying 83% of MG ALBAfunded original hours broadcast in the year.

Screen output benefited from £4.6M of external investment, sourced mainly by producers with the support of MG ALBA.

BUSINESS CONTINUITY

MG ALBA business continuity plans are regularly tested, ensuring that we remain resilient in the face of a disruption to any or all of our business streams.

Following an internal cyber audit MG ALBA implemented a series of enhancements to further strengthen our organisational resilience. Ongoing review and testing of our incident response plans provides assurance in our ability to restore critical systems and return to business as usual in a focused and controlled manner.

DIGITAL FIRST POLICY

BROUGHT US SOMHAIRLE SPINS AND RUDAN BEAGA BÒIDHEACH

AMASAN AGUS PRÌOMH

OBJECTIVES AND KEY RESULTS (OKR s )

THORAIDHEAN

THORAIDHEAN

Seallaidhean susbaint neo-loidhneach (Ùrlaran didseatach air fad)

Non-linear content views (All digital platforms)

Coileanadh / Actual

Targaid / Target: 36 Millean / Million

OKR Luchd-amais - uile

Audience - All

Ruigse seachdaineil iomlan

Branndaichean air fad (bhidio a-mhàin)

Total weekly reach All brands (video only)

Targaid / Target: 75%

Audience - Users of Gaelic 55.5M

Coileanadh / Actual

Co-mhaoineachadh treas-phàrtaidh phrògraman

3rd party programme co-finance

£ 4.6

Targaid / Target: £2.5M

OKR Luchd-amais - uile

Audience - All 62%

OKR Luchd-amais - Luchd-cleachdaidh na Gàidhlig

treas-phàrtaidh

co-finance

Coileanadh / Actual

4.6M

Seallaidhean ionnsachadh susbaint (Ùrlaran didseatach air fad)

Learning content views (All digital platforms)

Coileanadh / Actual

18.6M

Targaid / Target: 12 Millean / Million

OKR

Luchd-amais - uile Audience - All

Ruigse TBh seachdaineil Weekly TV reach

Coileanadh / Actual

6.7%

Targaid / Target: 7%

OKR

Luchd-amais - Alba 16+

Audience - Scotland 16+

Luchd-amais ionnsachaidh BBC ALBA

BBC ALBA learning viewership

19%

Targaid / Target: 10%

OKR

Luchd-amais - Alba 16+

Audience - Scotland 16+

Coileanadh / Actual

Mothachadh de BhBC ALBA

(% de dh’inbhich ann an Alba)

Awareness of BBC ALBA (% of adults in Scotland)

Coileanadh / Actual

68%

Targaid / Target: 70%

OKR

Luchd-amais - Alba 16+

Audience - Scotland 16+

Luachadh an luchd-amhairc

Audience appreciation (Score

8.5

Targaid / Target: 8

OKR

Luchd-amais - Luchd-cleachdaidh

Audience - Users of Gaelic

(A-mach à 10)

out of 10)

Coileanadh / Actual 8.5

Duaisean airson susbaint BBC ALBA Awards for BBC ALBA content

Coileanadh / Actual

Luchd-cleachdaidh na Gàidhlig

Gaelic

Targaid / Target: 6

OKR

Luchd-amais - uile

Audience - All 8.3

Aonta le ro-innleachd (A-mach à 10) Agreement with strategy (Score out of 10)

Coileanadh / Actual

Targaid / Target: 8.3

OKR

Luchd-amais - Luchd-cleachdaidh na Gàidhlig

Audience - Users of Gaelic

A’ TOGAIL AR N-ÀM RI TEACHD

AR TEACHD

ÀS ÙR

’S e pròiseact a th’ ann an Às Ùr a chaidh a leasachadh le MG ALBA gus eòlas fhaighinn air coimhearsnachd an luchd-cruthachaidh didseatach òg a bhios a’ cleachdadh na Gàidhlig thar diofar ùrlaran, gnèithean agus stoidhlichean. Thòisich sinn le co-labhairt san t-Samhain 2025 agus tha sinn an dòchas a’ choimhearsnachd seo de dhaoine òga fhàs agus dol an sàs gu gnìomhach leotha, a’ conaltradh is ag obair còmhla riutha, agus ag ionnsachadh bhuapa. Gu ruige seo, tha sinn air ‘gairm’ a chur a-mach a lean gu còig rèiteachaidhean meantaireachd agus prògram trèanaidh co-cheangailte.

ÀS ÙR

Às Ùr is a project developed by MG ALBA to get to know the community of young digital creators using Gaelic across different platforms, genres and styles. Beginning with a conference in November 2025, our hope is to grow this community of young people and be in a position to actively engage, communicate, work with and learn from them. To date, we have issued a ‘callout’ which resulted in five mentorship arrangements and an associated training programme.

TRÈANADH LUCHD-OBRACH

Thairis air a’ bhliadhna a dh’fhalbh, tha sinn air leantainn air adhart a’ leasachadh sgilean agus comasan ar luchdobrach, le fòcas nas làidire air ionnsachadh didseatach is ceannardais nas structaraichte air feadh na buidhne, a’ dèanamh cinnteach gu bheil luchd-obrach uidheamaichte gus obair ann an àrainneachd mheadhanan a tha a’ sìor atharrachadh. Tha luchd-obrach air feadh MG ALBA air pàirt a ghabhail ann an raon farsaing de thrèanadh thar sgilean didseatach agus teicnigeach, leasachadh ceannardais, cleachdadh cruthachail, agus gèilleadh. Bha seo a’ toirt a-steach neartachadh comas dàta agus anailis, tuigse a thogail air teicneòlasan ùra, agus sgilean cruthachail agus riochdachaidh a leasachadh thar sgiobaidhean.

Chaidh fòcas làidir a chur air ceannardas agus leasachadh proifeasanta. Lean ar prògram leasachaidh do Mhanaidsearan Loidhne a’ togail misneachd agus cunbhalachd ann an cleachdadh manaidsearachd, le fòcas air cunntachalachd agus an dòigh-obrach TightLoose-Tight. Thug ionnsachadh air feadh na buidhne taic cuideachd do dh’obair in-ghabhalach, conaltradh èifeachdach, agus proifeiseantachd, a’ cuideachadh le bhith a’ stèidheachadh giùlan cunbhalach air feadh na buidhne.

Bha dìon saidhbear, slàinte is sàbhailteachd, agus sunnd fhathast nam prìomhachasan. Neartaich trèanadh ann an raointean leithid ciad-chobhair, sàbhailteachd teine, agus mothachadh air slàinte inntinn seasmhachd na buidhne agus thug e taic do dh’àrainneachd obrach shàbhailte is thaiceil do luchd-obrach.

Lean sinn oirnn cuideachd a’ seilbheachd ann an comas cruthachail is teicnigeach, a’ dèanamh cinnteach gu bheil luchd-obrach uidheamaichte gus obair le teicneòlasan mheadhanan a tha a’ sìor atharrachadh agus gus sàr shusbaint a lìbhrigeadh. Bha seo a’ toirt a-steach a bhith a’ leasachadh sgilean riochdachaidh practaigeach agus a’ meudachadh mothachadh air innealan ùra, a’ gabhail a-steach AI, gus èifeachdas agus ùr-ghnàthachadh a leasachadh anns na sruthan-obrach againn.

Lean sinn air adhart cuideachd a’ toirt taic do leasachadh dreuchdail tràth agus adhartas sgilean tro phreantasachdan agus greisean-obrach. Chrìochnaich aona neach-obrach Dioplòma dà-bhliadhna ann am Margaidheachd Dhidseatach, a’ neartachadh comas taobh a-staigh na buidhne agus a’ toirt taic do leasachadh

STAFF TRAINING

Over the past year, we have continued to develop the skills and capability of our workforce, with a stronger focus on digital, leadership, and more structured learning across the organisation, ensuring staff are well equipped to respond to a constantly changing media environment. Staff across MG ALBA have participated in a wide range of training across digital and technical skills, leadership development, creative practice, and compliance. This included strengthening data and analytical capability, building understanding of emerging technologies, and enhancing creative and production skills across teams.

Leadership and professional development remained a strong focus. Our Line Manager development programme continued to build confidence and consistency in management practice, with a focus on accountability and the Tight-Loose-Tight approach. Organisation-wide learning also supported inclusive working, effective communication, and professionalism, helping to embed consistent behaviours across the organisation.

Cybersecurity, health and safety, and wellbeing remained priorities. Training in areas such as first aid, fire safety, and mental health awareness strengthened organisational resilience and supported a safe and supportive working environment for staff.

We also continued to invest in creative and technical capability, ensuring staff are equipped to work with evolving media technologies and deliver high-quality content. This included developing practical production skills and increasing awareness of new tools, including AI, to improve efficiency and innovation in our workflows.

We also continued to support early career development and skills progression through apprenticeships and placements. One member of staff successfully completed a two-year Diploma in Digital Marketing, strengthening capability within the organisation and supporting continued professional

72%

DH’FHÀS COIMHEAD SUSBAINT

GHOIRID 72%

SHORT-FORM CONTENT

VIEWING GREW BY 72%

proifeasanta leantainneach.Thug sinn taic do aon oileanach à Sabhal Mòr Ostaig air greis-obrach 10 mìosan, a bharrachd air dithis oileanach a chrìochnaich trì seachdainean de ghreis-obrach còmhla rinn, a’ toirt dhaibh eòlas luachmhor sa ghnìomhachas agus taic do leasachadh an sgilean Gàidhlig ann an àrainneachd phroifeasanta.

A’ coimhead air adhart, tha sinn a’ toirt prìomhachas do phlanadh trèanaidh nas structaraichte le manaidsearan loidhne, neartachadh comas didseatach agus teicnigeach thar roinnean, agus ri leantainn air adhart a’ togail misneachd ceannardais. Bidh sinn cuideachd a’ cur barrachd fòcais air trèanadh AI gus taic a thoirt do luchd-obrach ann a bhith a’ tuigsinn agus a’ cleachdadh innealan ùra gu h-èifeachdach, a’ leasachadh èifeachdais, a’ toirt taic do chruthachadh susbaint, agus a’ dèanamh cinnteach gu bheil a’ bhuidheann fhathast farpaiseach ann an saoghal nam meadhanan a tha ag atharrachadh gu luath. Còmhla ri seo, cumaidh sinn oirnn a’ leasachadh ar trèanadh EDI, a’ toirt taic do cheannardas agus sgiobaobrach in-ghabhalach, a’ dèanamh cinnteach gu bheil an t-àite-obrach againn a’ nochdadh ar luachan agus an luchd-amais eadar-mheasgte a tha sinn a’ frithealadh.

development. We supported one student from Sabhal Mòr Ostaig on a 10-month work placement, as well as two students who completed three-week placements with us, providing valuable industry experience while supporting the development of their Gaelic language skills in a professional environment.

Looking ahead, we are prioritising more structured training planning with line managers, strengthening digital and technical capability across departments, and continuing to build leadership confidence. We will also increase our focus on AI training to support staff in understanding and using emerging tools effectively, improving productivity, supporting content creation, and ensuring the organisation remains competitive in a rapidly evolving media landscape. Alongside this, we will continue to develop our EDI training, supporting inclusive leadership and staff, ensuring our workplace reflects our values and the diverse audiences we serve.

TRÈANADH GNÌOMHACHAIS

Le cuideachadh bho Alba Chruthachail, thug sinn taic do naoi luchd-trèanaidh air Mas Fhìor, bho sgilean gailearaidh gu cruthachadh cheistean. Bidh na greisean-obrach seo air leth feumail airson an ath shreath (a chaidh a choimiseanadh a-nis) agus sgioba tàlaint uidheamaichte aig a bheil Gàidhlig deiseil airson obair air. A bharrachd air sin, chuir MG ALBA taic ri dà dhreuchd àrdachaidh agus roinneadh eòlais Co-stiùiriche, agus ri dreuchd Neach-cuideachaidh Deasachaidh, air an t-susbaint ghoirid dhidseataich Somhairle Spins. Thug obair còmhla ri Stiùiriche aig a bheil eòlas air susbaint dhidseatach ghoirid sealladh luachmhor air sruthan-obrach riochdachaidh coobrachail a bha ag amas air daoine na b’ òige.

Fhuair eòlas roinn ealain agus riaghladh riochdachaidh taic air an dràma ghoirid cloinne aig EBU, Billy Bùrach.

Fhuair triùir oileanach air a’ chùrsa Dioplòma ann am Meadhanan Gàidhlig aig SMO maoineachadh bho MG ALBA airson greisean-obrach 10-mìosan. Bha na greisean-obrach le Beezr Studios, Caledonia TV agus MG ALBA a’ gabhail a-steach obair thar camara/ deasachadh/riochdachadh/susbaint ghoirid.

INDUSTRY TRAINING

With assistance from Creative Scotland, we supported nine trainees on Mas Fhìor, ranging from gallery skills to question setting. These placements will stand the next series (now commissioned) in good stead with a readymade, trained Gaelic-speaking talent pool to draw from. In addition, two Co-Director step-up and knowledge sharing roles and Edit Assistant role were supported by MG ALBA on the digital short format Somhairle Spins Working alongside a Director experienced in short-form digital content provided valuable insight into collaborative production workflows content structure aimed at a younger audience.

Art department and production management experience were supported on the EBU short children’s drama Billy Bùrach

Three students on the SMO Diploma in Gaelic Media course received funding from MG ALBA for their 10-month industry placements. The placements with Beezr Studios, Caledonia TV and MG ALBA saw the students worked across camera/edit/production/short-form content.

COMPÀIRTEACHAS SUSBAINT

COIMHEARSNACHD

Tha am prògram Compàirteachas Susbaint Coimhearsnachd (CCP) fhathast a’ toirt chothroman luachmhor do dhaoine òga gus sgilean cruthachail, teicnigeach agus proifeasanta a leasachadh, agus iad aig an aon àm a’ cur ris na meadhanan Gàidhlig agus seanchas coimhearsnachd.

Rè na bliadhna, thug an sgioba taic do raon phròiseactan a’ gabhail a-steach Celtic Connections, far an do rinn iad sreath de phodcastan didseatach anns an robh luchdealain a bha an làthair aig an fhèis. Còmhla ris an obair phractaigeach seo, lean iad air adhart leis an ionnsachadh aca tron BA ann am Filmeadh Co-aimsireil aig OGE, a’ leasachadh sgilean thar sgrìobhadh, riochdachadh, filmeadh agus deasachadh. Fhuair càileachd na h-obrach seo aithne nuair a chaidh duais Oileanach na Bliadhna aig OGE a Tuath, an Iar agus Innse Gall a thoirt dha Abbie Mhoireasdan.

Leig am prògram leis an sgioba cuideachd ceangal a dhèanamh ris an roinn chruthachail Cheilteach nas fharsainge tro Iomlaid Cheilteach le taic bho Chomhairle Bhreatainn-Èireann, a’ cur fàilte air luchd-dèanaimh fhilmichean òga à Èirinn, a’ Chuimrigh agus a’ Chòrn gu na h-Eileanan Siar. Chaidh film goirid a rinneadh rè na h-iomlaid a shealltainn aig Fèis nam Meadhanan Ceilteach 2025.

Tron bhliadhna, lean an luchd-cruthachaidh orra a’ toirt taic do na buidhnean aca le bhith a’ riochdachadh susbaint a chaidh a chuir air adhart gu coimhearsnachdan ionadail, turasachd agus gnìomhachd na roinne saorthoilich. Neartaich greisean-obrach le companaidhean riochdachaidh a bha ag obair air prògraman BBC ALBA an tuigse air àrainneachdan craolaidh proifeasanta.

B’ e prìomh shoirbheachas a’ phròiseict leasachadh Freumhan, prògram aithriseach a’ sgrùdadh cudromachd na Gàidhlig ann an coimhearsnachdan eileanach. Thug am pròiseact eòlas dhaibh air riaghladh riochdachaidh, planadh, filmeadh agus deasachadh, agus aig an aon àm ’s a bha e a’ brosnachadh co-obrachadh air feadh an sgioba. Às dèidh premiere coimhearsnachd soirbheachail, thèid am prògram a shealltainn anns na coimhearsnachdan far an deach fhilmeadh.

COMMUNITY CONTENT PARTNERSHIP

The Community Content Partnership (CCP) programme has continued to provide valuable opportunities for young people to develop creative, technical and professional skills, while contributing to Gaelic media and community storytelling.

During the year, the team supported a range of projects including Celtic Connections, where they produced a series of digital podcasts featuring artists attending the festival. Alongside this practical work, they continued their studies through the BA in Contemporary Filmmaking at UHI, developing skills across writing, production, filming and editing. The quality of this work was recognised when Abbie Morrison was awarded Course Student of the Year at UHI North, West and Hebrides.

The programme also enabled the team to engage with the wider Celtic creative sector through a British Irish Council-supported Celtic Exchange, welcoming young filmmakers from Ireland, Wales and Cornwall to the Western Isles. A short film produced during the exchange was later screened at the 2025 Celtic Media Festival.

Throughout the year, the creators continued to support their host organisations by producing content that promoted local communities, tourism and voluntary sector activity. Industry placements with production companies working on BBC ALBA programmes further strengthened their understanding of professional broadcast environments.

A major achievement was the development of Freumhan, a documentary exploring the importance of Gaelic within island communities. The project provided experience in production management, planning, filming and editing, while encouraging collaboration across the team. Following a successful community premiere, the documentary will continue to be screened in the communities where it was filmed.

Mar a thig am prògram gu crìch, tha a bhuaidh follaiseach ann an adhartas chompàirtichean gu tuilleadh foghlaim agus cosnaidh. Tha Dòmhnall MacEanraig ag ionnsachadh naidheachdas ann an Glaschu agus fhuair e dreuchd aithris le CBeebies ALBA. Tha Abbie Mhoireasdan air dreuchd margaidheachd a ghabhail le Urras Oighreachd Ghabhsainn, agus tha Fiona NicÌosaig aig Comunn na Gàidhlig ann an dreuchd iomairt coimhearsnachd a’ toirt taic do dh’Uibhist a Deas agus Èirisgeigh. Chaidh àite a thoirt do Shìne NicDhòmhnaill, a stiùir deasachadh agus iar-riochdachadh Freumhan, air iomairt ùr Às Ùr, a’ toirt taic do luchd-cruthachaidh didseatach ùra gus na sgilean agus na dreuchdan aca a leasachadh ann an roinn nam meadhanan didseatach Gàidhlig.

As the programme concludes, its impact is evident in the progression of participants into further education and employment. Donald Henderson has moved on to study journalism in Glasgow and secured a presenting role with CBeebies ALBA. Abbie Morrison has taken up a marketing position with Urras Oighreachd Ghabhsainn, while Fiona MacIsaac has joined Comunn na Gàidhlig in a community enterprise role supporting South Uist and Eriskay. Sìne Macdonald, who led the editing and postproduction of Freumhan, was awarded a place on the new Às Ùr initiative, supporting emerging digital creators to develop their skills and careers within the Gaelic digital media sector.

PRÒISEAS AGUS SIOSTAMAN

Tha sinn air leantainn air adhart a’ mapadh ar pròiseasan as cudromaiche gus an urrainn dhuinn gach aon dhiubh sin a leasachadh, a phlanadh agus a riaghladh nan cotheacsa iomlan, ceann-gu-ceann, faiceallach gun seall sinn ceumannan agus luchd-tabhartais falaichte sam bith.

Mar thoradh, tha grunn phròiseasan a-nis air an riaghladh air prìomh ùrlar riaghladh-obrach, a nì sruthan-obrach follaiseach uile gu lèir agus a bhrosnaicheas barrachd coobrachaidh.

Gu sònraichte, chaidh ar pròiseas fastaidh atharrachadh am-bliadhna, às dèidh pròiseas teann de mhapadh, measadh agus sìor leasachadh. Tha am pròiseas seo a-nis air a lìomhadh, air a cho-chòrdadh air feadh na buidhne, agus air a riaghladh gu gnìomhach air an ùrlar riaghladhobrach againn.

DÀTA

Tha co-dhùnaidhean stèidhichte air dàta aig cridhe ar roinnleachd, agus mar sin tha e cudromach gum bi an dàta ceart furasta do luchd-co-dhùnaidh a lorg ann an aon àite. Air an adhbhar sin, ghluais sinn anailis dàta ar n-ùrlaran didseatach gu ùrlar ùr, riaghlaichte am-bliadhna.

Bidh an t-ùrlar seo a’ cruinneachadh dàta bho na h-ùrlaran didseatach againn uile ann an aon àite, às aonais na cosgaisean cumail suas siostaim a bh’ againn roimhe, agus faodaidh e aithris air dàta coileanaidh an dà chuid air iarrtas agus a rèir clàr-ama gus taic a thoirt do chodhùnaidhean aig gach ìre den bhuidhinn.

GUTH ÈIFEACHDACH

Bidh luchd-riochdachaidh bhon Bhuidhinn Leasachaidh Leantainneach (CIG) agus a’ Bhuidheann Obrach Òigridh (BOÒ) a’ gabhail pàirt ann an coinneamhan ràitheil an Àrd-sgioba Gnìomha (ASG), a’ riochdachadh beachdan luchd-obrach agus a’ fiosrachadh cho-dhùnaidhean aig gach ìre. Bidh an dà bhuidheann a’ coinneachadh gu cunbhalach gus dèiligeadh ri raon chùisean eadar dùbhlain phractaigeach sruth-obrach agus stiùireadh ro-innleachdail MG ALBA.

PROCESS & SYSTEMS

We have continued to map our most important processes in order that we can improve, plan, and manage each of these in their full, end-to-end context, taking care to uncover any hidden steps and contributors.

As a result, several of these processes are now actively managed on a centralised work management platform, which allows complete visibility of workflows and encourages a more collaborative way of working.

Our recruitment process in particular has been transformed this year, following a rigorous process of mapping, assessment and iterative improvement. This process is now streamlined, standardised across the organisation, and actively managed on our work management platform.

DATA

Data-driven decision-making is central to our strategy, so it is important that the right data is easy for decision makers to access in a single location. To this end, this year we moved our digital platforms analytics data to a new, managed platform.

This platform aggregates data from all our digital platforms in one place without the maintenance overhead of our previous system, and can provide both on-demand and scheduled reporting of performance data to support decision making at all levels of the organisation.

EFFECTIVE VOICE

Representatives of the Buidheann Leasachaidh Leantainneach (Continuous Improvement Group, or CIG) and the Buidheann Obrach Òigridh (Youth Working Group or BOÒ) participate in quarterly meetings of the senior executive team (Àrd-sgioba Gnìomha or ASG), representing staff views and informing decision-making at all levels. Both groups meet regularly to address matters that range from practical workflow challenges to the strategic direction of MG ALBA.

Bidh Buidheann Ath-sgrùdaidh Suirbhidh Pulse a’ sgrùdadh fios-air-ais bho shuirbhidhean luchd-obrach agus a’ togail chùisean le àrd-mhanaidsearan mar a bhios iomchaidh.

Rè na bliadhna, bheachdaich an dà chuid am Bòrd agus an CIG am biodh e feumail comhairle luchd-obrach a stèidheachadh. Às dèidh co-chomhairle, cho-dhùin an CIG gu robh seanailean conaltraidh gu leòr ann an-dràsta gus dèanamh cinnteach à guth èifeachdach luchd-obrach.

A Pulse Survey Review Group monitors the regular feedback provided by ongoing staff pulse surveys and escalates matters to senior management as appropriate.

During the year, both the Board and the CIG considered the desirability of establishing an employee council. After consultation, the CIG concluded that for the time being there were sufficient communication channels to ensure effective staff voice.

COMPÀIRTEACHASAN

Chaidh Pàipear Uaine an Riaghaltais air Cairt a’ BhBC fhoillseachadh san Dùbhlachd 2025. Cha robh an t-athsgrùdadh 10-bliadhna seo air gnìomhachd is dleastanasan a’ BhBC a-riamh nas cudromaiche do MG ALBA agus a chompàirteachas leis a’ BhBC gus BBC ALBA a lìbhrigeadh.

Tha e deatamach modail lìbhrigidh is maoineachaidh fadùine is seasmhach a ghleidheadh gus an compàirteachas a dhèanamh tèarainte.Tha an dà phàrtaidh dealasach agus àrd-amasach a thaobh susbaint ùr a lìbhrigeadh do luchdamais bunaiteach is ùr. A bharrachd air sin, rinn MG ALBA argamaid làidir tron phròiseas Cairt gus dèanamh cinnteach gum faigh meadhanan seirbheis phoblach na Gàidhlig barrachd follaiseachd san raon dhidseatach.

Dh’obraich MG ALBA gu dlùth le compàirtichean, luchdùidh agus a’ choimhearsnachd nas fharsainge gus mothachadh a thogail air co-chomhairle Cairt a’ BhBC. Bha e deatamach gun deigheadh guth coimhearsnachd na Gàidhlig a chluinntinn gus an t-àite aca a dhèanamh tèarainte ann an Seirbheis Craolaidh Phoblach.

Tha maoineachadh is goireasan thar gach compàirtiche cuingealaichte agus gann agus feumar an cleachdadh gu math. Tha obair compàirteachais riatanach gus an luach as fheàrr fhaighinn airson gach not a thèid a sheilbheachd anns na h-amasan cumanta againn.

Tha MG ALBA air leantainn air adhart ag obair gu dlùth le Sgrìn Alba air raon iomairtean, a’ faighinn seilbheachd ann an dràma Gàidhlig, prògraman aithriseach agus trèanadh. San aon dòigh, rinn sinn compàirteachas leis an EBU air riochdachaidhean cloinne. Thàinig ar

PARTNERSHIPS

December 2025 saw the publication of the Government’s Green Paper on the BBC Charter. This 10-yearly review of the BBC’s activities and obligations has never been more vital for MG ALBA and its partnership with the BBC to deliver BBC ALBA.

Securing a long-term and sustainable delivery and funding model is key to securing the partnership. Both parties are committed, and ambitious to deliver new content to core and new audiences. Additionally, MG ALBA strongly made the case through the Charter process to ensure that Gaelic public service media may enjoy greater prominence in the digital domain.

MG ALBA worked closely with partners, stakeholders and the wider community to raise awareness of the BBC Charter consultation period. It was vital that the Gaelic language community’s voice was heard to ensure its place was secured at the Public Service Broadcast table.

Funding and resources across all partners are finite and scarce and must be used well. Partnership working is essential to gain optimum value for every pound invested in our common goals and aims.

MG ALBA has continued to work closely with Screen Scotland on a range of initiatives, securing investment into Gaelic drama, feature documentaries and training. Similarly, we partnered with the EBU on Children’s productions. Our Community Content Partnership (CCP)

Compàirteachas Susbaint Coimhearsnachd (CCP) gu crìch le triùir de na ceithir preantasan a’ faighinn cothroman cosnaidh no trèanaidh foghlaim àrd-ìre. Tha obair air tòiseachadh gus sgrùdadh mar as urrainnear eileamaidean de dheagh chleachdadh agus na dàimhean coimhearsnachd a chaidh a thogail tron phròiseact seo a chumail a’ dol tro bhith a’ compàirteachadh le buidhnean coimhearsnachd.

A’ tuigsinn cho cudromach ’s a tha e ruighinn air fir òga agus balaich le susbaint dhidseatach Ghàidhlig bhuntainneach agus tarraingeach, tha MG ALBA air a bhith ag obair gus plana compàirteachais a leasachadh le Alba FA. Tha am pròiseact seo ag amas air spòrs, gu sònraichte ball-coise, a chleachdadh gus na daoine seo a tha nas duilghe a ruighinn, a thàladh.

Tha Riaghaltas na h-Alba air leantainn air adhart a’ toirt taic agus brosnachadh do na meadhanan Gàidhlig tro ionmhas agus tro obrachadh aig an ìre as àirde.Tha MG ALBA air buannachadh gu sònraichte bho bhith comasach air freagairt gu sgiobalta ri gairmean maoineachadh calpa agus eile, a’ leigeil leinn ar planaichean airson cruth-atharrachadh didseatach agus P2NZ a thoirt air adhart.

San aon dòigh, tha sinn a’ leantainn air adhart ag obair le CnES, HIE, SMO agus Bòrd na Gàidhlig gus raointean de dh’ùidh choitcheann a chomharrachadh a thaobh susbaint nam meadhanan Gàidhlig agus leasachadh na roinne.

wound down with three of the four apprentices securing employment or higher education training opportunities. Work has begun to explore how elements of good practice and the community relationships built through this project can be continued through partnering with place-based community organisations.

Recognising the importance of reaching young men and boys with relevant and engaging Gaelic language digital content, MG ALBA have worked to develop a partnership plan with Alba FA. This project seeks to use the medium of sport, in particular football, to target this otherwise harder to reach demographic.

The Scottish Government has continued to support and champion Gaelic media through its financial support and advocacy at the highest level. MG ALBA has benefitted in particular from being able to speedily respond to callouts for capital and other funding, allowing us to progress our digital transformation and P2NZ plans.

Likewise, we continue to work with CnES, HIE, SMO and Bòrd na Gàidhlig to identify areas of common interest relating to Gaelic media content and development of the sector.

RIAGHLAIDH AITHRIS

GOVERNANCE STATEMENT

BUN-STÈIDH

’S e buidheann corporra a th’ ann am MG ALBA (Meadhanan Gàidhlig ALBA) a chaidh a stèidheachadh le Achd de Phàrlamaid na RA fo earrannan 183-184 agus Earrann 19 de Achd Craolaidh 1990, mar a chaidh atharrachadh le earrannan 32 agus 95 de Achd Craolaidh 1996 agus earrannan co-cheangailte, agus earrannan 208-210 de Achd Conaltraidh 2003.

’S e dleastanas MG ALBA dèanamh cinnteach gum bi raon farsaing agus measgaichte de phrògraman de dh’àrd-chàileachd sa Ghàidhlig air an craoladh no air an lìbhrigeadh air dhòigh eile gu sluagh na h-Alba agus daoine eile.

Faodaidh MG ALBA:

▪ prògraman a mhaoineachadh no a dhèanamh

▪ maoineachadh no pàirt a ghabhail ann an solar trèanaidh agus rannsachadh luchd-amhairc

▪ a leithid de rudan a dhèanamh mar bhuidheann corporra reachdail agus a dhol an sàs ann an gnothaichean a tha co-cheangailte no cuideachail ri coileanadh an dleastanasan fo earrann 183 de Achd 1990.

Faodaidh cead craolaidh a bhith aig MG ALBA seach an fheadhainn a tha toirmisgte gu sònraichte ann an earrann 183(4B) de Achd 1990.

Feumaidh Ministearan na h-Alba, airson gach bliadhna ionmhais, an t-sùim a tha iad a’ meas iomchaidh a phàigheadh do Ofcom airson adhbharan MG ALBA a choileanadh.

Bidh Ofcom a’ cur buill MG ALBA an dreuchd, le aonta Mhinistearan na h-Alba.

AM BÒRD AGUS A CHOMATAIDHEAN

Tha suas ri 12 ball air a’ Bhòrd, a’ gabhail a-steach a’ Chathraiche. Tha dreuchd Rùnaire a’ Bhùird air a choileanadh leis a’ Mhanaidsear Ghàidhlig & Gnothaichean Corporra.

Air 31 Màrt 2026, bha naonar bhall air a’ Bhòrd, le riochdachadh gnè de chòignear fhireannach agus ceathrar bhoireannach. Bidh gach ball san dreuchd airson suas ri ceithir bliadhna. Feumaidh buill ainmichte le Iomairt na Gàidhealtachd ’s nan Eilean, am BBC agus Bòrd na Gàidhlig a bhith am measg nam ball.

Feumaidh Ofcom dèanamh cinnteach, cho fad ’s as urrainn dhaibh, gu bheil ùidhean na roinne riochdachaidh neo-eisimeilich air an riochdachadh mar bu chòir air a’ Bhòrd.

Bha am Bòrd roimhe air sealladh fad-ùine a chur an cèill airson craoladh Gàidhlig ann an Lèirsinn: Mapa Slighe airson nam Meadhanan Gàidhlig. Tha obair a’ dol air adhart an-dràsta air an ath dhreach den Lèirsinn, a’ toirt MG ALBA gu 2030. Bidh am Bòrd a’ gabhail ri Plana Bliadhnail gus adhartas a dhèanamh an aghaidh nan amasan a chaidh a chomharrachadh san Lèirsinn.

ESTABLISHMENT

Seirbheis nam Meadhanan Gàidhlig (MG ALBA) is a body corporate established by sections 183-184 and Schedule 19 Broadcasting Act 1990, as amended by sections 32 and 95 of the Broadcasting Act 1996 and related schedules, and sections 208- 210 Communications Act 2003.

The remit of MG ALBA is to ensure that a wide and diverse range of high-quality programmes in Gaelic is broadcast or otherwise transmitted so as to be available to persons in Scotland and to others.

MG ALBA may:

▪ finance or make programmes

▪ finance or engage in the provision of training and audience research

▪ as a statutory corporation to do such things and enter into such transactions as are incidental or conducive to the discharge of their functions under section 183 of the 1990 Act.

MG ALBA may hold a broadcast licence other than those specifically prohibited in section 183(4B) of the 1990 Act.

The Scottish Ministers must, for each financial year, pay to Ofcom such amount as they may determine to be appropriate for MG ALBA’s purposes.

Ofcom appoints members to the Board of MG ALBA, with the approval of Scottish Ministers.

THE BOARD AND ITS COMMITTEES

The Board is comprised of up to 12 members including the Chair. The role of Board Secretary is fulfilled by the Corporate Affairs & Gaelic Manager.

On 31 March 2026, there were nine members, with a gender composition of five male and four female. Each Board member serves for a period of up to four years. The Board must include members nominated by Highlands & Islands Enterprise, the BBC and Bòrd na Gàidhlig.

Ofcom must also secure, so far as is practicable, that the Board’s membership is such that the interests of the independent production sector are adequately represented.

The Board had previously set out its long-term vision for Gaelic broadcasting in Lèirsinn: A Route Map for Gaelic Media. Work is currently underway to draft the next version of Lèirsinn, taking MG ALBA through to 2030. The Board adopts an Annual Plan to make progress against the objectives identified in Lèirsinn.

Bidh am Bòrd a’ coinneachadh aghaidh ri aghaidh co-dhiù gach ràithe gus sgrùdadh ionmhais a ghabhail os làimh, gus dèanadas a sgrùdadh, ro-innleachd a stèidheachadh agus ath-sgrùdadh agus ùrachadh a dhèanamh air poileasaidhean.

Tha an Lèirsinn, prìomh phoileasaidhean agus geàrr-chunntas choinneamhan a’ Bhùird is nan Comataidhean air am foillseachadh aig www.mgalba.com

AM BÒRD

Ann an 2025/26, choinnich Bòrd MG ALBA còig tursan le Iain Moireasdan sa chathair.

Am measg nam prìomh raointean ris an do dhèilig am Bòrd bha:

▪ Amasan & Prìomh Thoraidhean (OKRan) agus Prìomh Chomharran Dèanadais (KPIan)

▪ Cunntasan riaghlaidh ràitheil

▪ Ath-sgrùdadh agus aonta phoileasaidhean

▪ Riosg

▪ Dìon saidhbear

▪ Cunntasan Reachdail agus aithisg an Neach-sgrùdaidh bhon Taobh a-muigh

▪ Conaltradh le luchd-ùidhe

▪ Comas na buidhne, fastadh agus leantainneachd

▪ Planadh ro-innleachdail airson na h-ath trì bliadhna

▪ Lèirsinn 2030

▪ Ùrachadh Cairt Rìoghail a’ BhBC

▪ Poileasaidh agus maoineachadh airson craoladh Gàidhlig

▪ Achd nan Cànanan Albannach

Bheachdaich am Bòrd cuideachd air aithisgean mu:

▪ Slàinte & Sàbhailteachd

▪ Co-ionannachd, Iomadachd & In-ghabhalachd

▪ Creideas nar Cosnaichean

▪ Slighe gu Neoni Lom

Am measg chuspairean eile air an do bhruidhinn am Bòrd bha:

▪ Aithris Riaghlaidh agus Aithisg a’ Chathraiche ann an Aithisg Bhliadhnail 2024/25

▪ Cruth-atharrachadh na buidhne

▪ Amasan & Toraidhean 2025/26

▪ Seirbheisean com-pàirteachais: BBC ALBA, SpeakGaelic, LearnGaelic agus FilmG

▪ Plana Obrachaidh 2026/27

▪ Amasan an Àrd-Oifigeir

The Board meets in person, at least quarterly, to undertake financial scrutiny, review performance, set strategy and to review and revise policies.

Lèirsinn, key policies and minutes of Board and Committee meetings are published at www.mgalba.com

BOARD

In 2025/26, the MG ALBA Board met on five occasions under the chairmanship of John Morrison.

The main areas addressed by the Board included:

▪ Objectives & Key Results (OKRs) and Key Performance Indicators (KPIs)

▪ Quarterly management accounts

▪ Policy review and approval

▪ Risk

▪ Cybersecurity

▪ Statutory Accounts and External Auditor’s report

▪ Stakeholder engagement

▪ Organisational capacity, recruitment and succession

▪ Strategic planning for the next three years

▪ Lèirsinn 2030

▪ BBC Charter renewal

▪ Policy and funding provision for Gaelic broadcasting

▪ Scottish Languages Act

The Board also considered reports on:

▪ Health & Safety

▪ Equality, Diversity & Inclusion

▪ Investors in People

▪ Path to Net Zero

Other topics addressed by the Board included:

▪ Governance Statement and Chair’s Report in the Annual Report 2024/25

▪ Organisational transformation

▪ Aims & Outcomes 2025/26

▪ Partnership services: BBC ALBA, SpeakGaelic, LearnGaelic and FilmG

▪ Operational Plan 2026/27

▪ CEO’s objectives

COMATAIDH SGRÙDAIDH & DEARBHAIDH

Tha a’ Chomataidh a’ comhairleachadh a’ Bhùird a thaobh a bhith a’ làimhseachadh riosgan, siostaman in-smachd agus Frèam-obrach Dearbhaidh. Tha dleastanas na Comataidh air fhoillseachadh air làrach-lìn MG ALBA agus air a mhìneachadh san Sgeama Tiomnachaidh.

Tha am Bòrd a’ toirt ùghdarras manaidseadh practaigeach an sgrùdaidh bhon taobh a-muigh dhan Chomataidh Sgrùdaidh & Dearbhaidh. Tha e an urra ris a’ Chomataidh beachdachadh air a’ phlana sgrùdaidh agus na toraidhean a thig às agus airson a bhith ag aithris laigsean agus a’ cur an sàs modhan gus na laigsean sin a làimhseachadh leis a’ Bhòrd air fad mar phàirt den phròiseas gus na cunntasan reachdail agus an aithisg bhliadhnail aontachadh.

Bidh a’ Chomataidh, ann an co-chomhairle leis an Àrd-Oifigear mar Oifigear Cunntachail, cuideachd a’ faighinn aithisgean in-sgrùdaidh, a rèir prògram-obrach de sgrùdadh in-thaigh air aontachadh leis a’ Chomataidh fhèin. Bidh a’ Chomataidh Sgrùdaidh & Dearbhaidh a’ coinneachadh co-dhiù ceithir turais sa bhliadhna.

Choinnich a’ Chomataidh Sgrùdaidh is Dearbhaidh ceithir tursan ann an 2025/26 fon Chathraiche an Dr Calum MacLeòid. Bha prògram-obrach na Comataidh a’ gabhail a-steach:

▪ Aithisg an Neach-sgrùdaidh bhon Taobh a-muigh do Bhuill air na h-aithrisean ionmhasail airson 2024/25

▪ Toraidhean ionmhasail ràitheil agus KPIan

▪ Frèam-obrach Dearbhaidh agus prògram sgrùdadh in-thaigh, le fòcas na bliadhna seo air Dìon saidhbear

▪ Ùrachadh air a’ Chlàr Riosgan, a’ sìmpleachadh sgrùdadh le bhith ag amalachadh ùrachaidhean fèinghluasadach gu mapaichean teas

▪ Ath-sgrùdadh phoileasaidhean: Poileasaidhean Cunntasachd agus Poileasaidh Cùl-stòran

▪ Aithisgean gèillidh air Poileasaidh Slàinte & Sàbhailteachd agus Àrainneachd

▪ Ath-shuidheachadh Luchd-sgrùdaidh Taobh a-muigh

▪ Sgrùdadh air siostaman riaghlaidh a thaobh solar agus cleachdadh chairtean creideis

▪ Aithisg Dearbhaidh HR

▪ Riaghladh Chomataidh

▪ Planadh Leantainneach

Chleachd a’ Chomataidh am Frèam-obrach Dearbhaidh mar inneal cudromach gus ìrean dearbhaidh a leasachadh ann an raointean luach-an-airgid, gèilleadh ri poileasaidh, agus riaghladh roinnleachdail riosgan.

AUDIT & ASSURANCE COMMITTEE

The Committee advises the Board on MG ALBA’s risk management, internal controls, and Assurance Framework. The Committee’s remit is published on MG ALBA’s website and set out in the Scheme of Delegation.

The Board delegates the practical management of the annual external audit to the Audit & Assurance Committee. The Committee is responsible for considering the audit plan and audit findings in depth and for discussing reportable weaknesses and relevant remedies with the full Board as part of the process leading to the approval of the statutory accounts and annual report.

The Committee, in consultation with the Chief Executive as Accountable Officer, also receives internal audit reports, according to a programme of internal audit agreed by the Committee itself. The Audit & Assurance Committee meets at least four times annually.

The Audit & Assurance Committee met on four occasions in 2025/26 under the Chairmanship of Dr Calum MacLeod. The Committee’s work programme included:

▪ External Auditor’s report to the Members on the financial statements for 2024/25

▪ Quarterly financial results and KPIs

▪ Assurance Framework and internal audit programme, with this year’s focus on Cybersecurity

▪ Renewal of Risk Register, streamlining oversight by integrating automated updates to heat maps

▪ Policy review: Accounting Policies and Reserves Policy

▪ Compliance reports on Health & Safety and Environmental Policy

▪ Reappointment of External Auditors

▪ Scrutiny of management systems in respect of procurement and credit card usage

▪ HR Assurance report

▪ Committee governance

▪ Business Continuity

The Committee utilised the Assurance Framework as a key tool to enhance assurance levels in areas of value-for-money, compliance with policy, and the strategic management of risk.

COMATAIDH LÈIRSINN

’S e dleastanas ro-innleachdail a th’ aig a’ Chomataidh, a’ coimhead mun cuairt agus air adhart ann an raointean cànain, meadhanan agus teicneòlas agus a’ tomhas ro-innleachdan, meatraigean, sgilean agus eòlas MG ALBA mu choinneimh tuairmse na Comataidh air feum làithreach agus san àm ri teachd. Tha dleastanas na Comataidh air fhoillseachadh air làrach-lìn MG ALBA agus air a mhìneachadh san Sgeama Tiomnachaidh.

Choinnich Comataidh Lèirsinn ceithir tursan ann an 2025/26 fon Chathraiche Marion Nic na Ceàrdaich.

Am measg prògram-obrach na Comataidh bha:

▪ Deas-bhòrd Chomataidh ùr

▪ Sùil air fàire ann an raointean nam meadhanan ann an mion-chànan, margaidheachd agus discoverability, agus Achd nan Cànan Albannach

▪ Os-shealladh air tachartas ag amas air an àm ri teachd le taic bho MG ALBA

▪ Planadh luchd-obrach, a’ gabhail a-steach EDI, sunnd, fastadh, leantainneachd agus dòighean fios-airais luchd-obrach

▪ Ath-sgrùdadh comas na buidhne ann an riaghladh didseatach agus dàta

▪ Ath-sgrùdadh slatan-tomhais soirbheachais na buidhne

▪ Sealladh farsaing air meatraigs sgilean a’ Bhùird

▪ Planadh dàimh luchd-ùidh

▪ Ath-sgrùdadh poileasaidh a’ gabhail a-steach Poileasaidh Fastaidh, Poileasaidh Pàighidh 2026/27

▪ Amasan an Àrd-Oifigeir

▪ Lèirsinn 2030

COMATAIDH THUARASTAL

Chaidh a’ Chomataidh Thuarastal a stèidheachadh san t-Samhain 2025. ’S e a prìomh dhleastanas beachdachadh air poileasaidh pàighidh agus molaidhean a dhèanamh chun Bhùird a thaobh sin.

Choinnich a’ Chomataidh Thuarastal trì uairean ann an 2025/26 fo Chathraiche Chaluim Steele, a’ coimiseanadh rannsachadh neo-eisimeileach air poileasaidh pàighidh agus a’ dèanamh moladh don Bhòrd, a chaidh gabhail ris, air poileasaidh pàighidh airson 2026/27.

MOTHACHADH AGUS TRÈANADH

Fhuair buill a’ Bhùird taisbeanadh bhidio ràitheil de Phrìomh Thoraidhean agus fhritheil iad prògram de sheiseanan air-loidhne gus beachdachadh orra sin. Gus an eòlas aca a leudachadh, fhritheil buill a’ Bhùird measgachadh de thrèanadh agus conaltradh le àrd-stiùirichean anns na roinnean sgrìn agus poblach.

LÈIRSINN COMMITTEE

The role of the Committee is strategic in nature, looking outwards and forward in areas of language, media and technology and measuring MG ALBA’s strategies, metrics, skills, knowledge and experience against the Committee’s estimation of current and future need. The Committee’s remit is published on MG ALBA’s website and set out in the Scheme of Delegation.

The Lèirsinn Committee met on four occasions in 2025/26 under the Chairmanship of Marion Sinclair.

The Committee’s work programme included:

▪ A new Committee dashboard

▪ Horizon scanning in the areas of minority language media, marketing and discoverability, and the Scottish Languages Act

▪ Overseeing an MG ALBA-sponsored future-focused event

▪ Workforce planning, including EDI, wellbeing, recruitment, succession and staff feedback mechanisms

▪ Reviewing organisational capacity in digital and data governance

▪ Reviewing company success criteria

▪ Overview of Board skills matrix

▪ Stakeholder relationship planning

▪ Policy revision including Recruitment Policy, Pay Policy 2025/26

▪ CEO objectives

▪ Lèirsinn 2030

REMUNERATION COMMITTEE

The Remuneration Committee was established in November 2025. Its principal remit is to consider and make recommendations to the Board in relation to remuneration policy.

The Remuneration Committee met on three occasions in 2025/26 under the Chairmanship of Calum Steele, commissioning independent pay policy research and making a recommendation to the Board, which was accepted, on pay policy for 2026/27.

AWARENESS AND TRAINING

Board members were provided with a quarterly video presentation of Key Results and attended a programme of online sessions to discuss those. To broaden their knowledge, Board members attended a mix of training and engagement with senior leaders in the screen and public sectors.

INBHEAN, SIOSTAMAN AGUS SMACHDAN

Tha MG ALBA dealasach mu ìrean àrda de riaghladh corporra agus dòighean-giùlain beusail. Cho fad ’s a tha e freagarrach do shuidheachadh MG ALBA, tha am Bòrd ag amas a bhith a rèir nan ullachaidhean iomchaidh de Chòda Riaghlaidh Chorporra na RA a bhios air fhoillseachadh bho àm gu àm leis a’ Chomhairle Aithris Ionmhasail.

Tha an t-uallach iomlan air a’ Bhòrd airson dèanamh cinnteach gun cùm MG ALBA suas siostam in-smachd a bhios a’ lùghdachadh riosgan agus a’ dìon so-mhaoin agus ùidhean MG ALBA, agus a bheir don Bhòrd barantas reusanta gum faod earbsa a bhith aca san fhiosrachadh ionmhais a thèid a chleachdadh a-staigh agus fhoillseachadh a-muigh.

Ged nach urrainn do shiostam in-smachd sam bith làn bharantas a thoirt an aghaidh mì-aithris, call no mìriaghladh a thaobh so-mhaoin MG ALBA, tha na siostaman a tha an sàs deilbhte airson comharrachadh do na buill cùisean air am feumar sùil a thoirt ann an deagh àm gus an tèid beachdachadh orra agus dèiligeadh riutha gu h-iomchaidh.

Rè na bliadhna, leasaich MG ALBA am Frèam-obrach Dearbhaidh aca gus fianais nas fheàrr a thoirt seachad air luach-an-airgid, gèilleadh ri poileasaidh agus deagh chleachdadh, agus gus riaghladh practaigeach is roinnleachdail chunnartan a neartachadh.

AN ÀRD-SGIOBA GNÌOMHA (ASG)

Tha Sgeama Tiomnachaidh is Rianachd MG ALBA a’ mìneachadh an ùghdarrais a tha air a thiomnadh do Chomataidhean agus do oifigearan. Tha am Bòrd a’ cur an Àrd-Oifigeir an dreuchd, le uallach dèanamh cinnteach gu bheil iomchaidheachd, riaghailteachd agus luach-an-airgid air caiteachas MG ALBA.

Tha an Cathraiche a’ coinneachadh gu cunbhalach ris an Àrd-Oifigear a tha an sàs bho là gu là anns gach roinn de dh’obair MG ALBA. Tha an t-uallach iomlan air an Àrd-Oifigear airson dèanamh cinnteach gu bheil deagh riaghladh a thaobh Manaidseadh Riosg air a choileanadh gu h-iomchaidh agus gu bheil dearbhadh gu leòr aig a’ Bhòrd agus na comataidhean aige gu bheil prìomh chunnartan ro-innleachdail air an riaghladh gu h-iomchaidh.

Tha an ASG air a dhèanamh suas de: an t-Àrd-Oifigear, an Stiùiriche Susbaint, an Stiùiriche Dhaoine, Chom-pàirteachais & Leasachaidh, agus an Ceannard Foillseachaidh, na dreuchd mar chathraiche air an Sgioba Àrd-stiùiridh (SAS). Tha an SAS air a dhèanamh suas de shia Ceannardan agus gach neach le dleastanasan obrachaidh fa leth a bharrachd air na Stiùirichean agus an t-Àrd-Oifigear. Tha an sgioba ceannardais air a taiceadh leis a’ Mhanaidsear Ghàidhlig & Gnothaichean Corporra.

Tha coinneamhan mìosail aig an SAS a’ cumail sùil air cur an gnìomh a’ Phlana Obrachaidh. Tha an ASG a’ coinneachadh co-dhiù gach mìos airson beachdachadh air na cunntasan riaghlaidh, ag ath-sgrùdadh aithisgean coileanaidh, cùisean slàinte is sàbhailteachd, draghan luchd-obrach agus cùisean gnìomhachais eile.

Chaidh pasgan thoraidhean ràitheil agus taisbeanadh a lìbhrigeadh don Bhòrd agus chaidh aithisg Slàinte & Sàbhailteachd bhliadhnail riarachail a chrìochnachadh. Tha an Lèirmheas Gnìomhachais a’ mìneachadh mion-fhiosrachadh mu ghnothaichean cudromach ris an deach dèiligeadh sa bhliadhna.

STANDARDS, SYSTEMS AND CONTROLS

MG ALBA is committed to high standards of corporate governance and ethical behaviour. As far as is appropriate to the circumstances of MG ALBA, the Board seeks to comply with relevant provisions of the UK Corporate Governance Code issued from time to time by the Financial Reporting Council.

The Board has overall responsibility for ensuring that MG ALBA maintains a system of internal controls that minimise risk, safeguard MG ALBA’s assets and interests, and provides the Board with reasonable assurance of the reliability of the financial information used internally and for external publication.

Although no system of internal controls can provide absolute assurance against material misstatement, loss or mismanagement of MG ALBA’s assets, the systems in place are designed to identify matters for the members that require attention on a timely basis, so that they may be considered and dealt with appropriately.

During the year, MG ALBA further developed its Assurance Framework to better evidence valuefor-money, compliance with policy and best practice, and to enhance the practical and strategic management of risk.

SENIOR EXECUTIVE TEAM

MG ALBA’s Scheme of Delegation and Administration sets out the authority that is delegated to Committees and to officers. The Board appoints the Chief Executive, who is responsible for ensuring the propriety, regularity and value-for-money of MG ALBA’s expenditure.

The Chair is in regular contact with the Chief Executive, who has day-to-day responsibility for all aspects of MG ALBA activities. The Chief Executive has overall responsibility for ensuring that good governance regarding Risk Management is properly discharged and that the Board and its Committees have sufficient assurance that key strategic risks are being appropriately managed.

The executive leadership team (Àrd-sgioba Gnìomha, or ASG) comprises: the Chief Executive, the Director of Content, the Director of People, Partnerships & Development, and the Head of Publishing, in her capacity as chair of the senior management team (Sgioba Àrd-stiùiridh or SAS). The SAS comprises six Ceannardan (Heads) each with distinct operational responsibilities as well as the Directors and CEO. The leadership team is supported by the Corporate Affairs & Gaelic Manager.

The SAS meets monthly to oversee implementation of the Operational Plan. The ASG meets at least monthly to consider management accounts, review performance and health and safety reports, address staff concerns and other business matters.

During the year, a results pack and presentation were delivered to the Board each quarter and a satisfactory annual Health & Safety report was completed. The Business Review sets out the details of significant business dealt with in the year.

Seirbheis nam Meadhanan Gàidhlig

AITHRISEAN

IONMHASAIL AIRSO N NA BLIADHNA A DHÙIN

31 MÀRT 2026

Financial Statements For The Year Ended 31 March 2026

CLÀR-INNSE | CONTENTS

91 Statement of the Board's Responsibilities

Aithris air Dleastanasan a’ Bhùird

93 103 105 107 109 111

Aithisg an Neach-sgrùdaidh Neo-eisimeilich gu na Buill Independent Auditor's Report to the Members

Aithris air Teachd-a-steach Iomlan Statement of Comprehensive Income

Aithris air an t-Suidheachadh Ionmhasail Statement of Financial Position

Aithris air Atharrachaidhean ann an Cothromas Statement of Changes in Equity

Aithris air Sruthan-airgid Statement of Cash Flows

Notaichean ris na h-Aithrisean Ionmhasail Notes to the Financial Statements

AITHRIS AIR DLEASTANASAN A’ BHÙIRD

Tha uallach air a’ Bhòrd an Aithisg Bhliadhnail agus na h-aithrisean ionmhasail ullachadh ann an co-rèir ris an lagh agus riaghailtean iomchaidh.

Tha Achd Craolaidh 1990 (mar a chaidh atharrachadh le Achd Craolaidh 1996 agus Achd Conaltraidh 2003) a’ cur riatanas air a’ Bhòrd cunntasan airson gach bliadhna ionmhasail ullachadh. Fon Achd sin tha am Bòrd air aithrisean ionmhasail na Seirbheis ullachadh, a rèir Inbhean Eadar-nàiseanta Aithris air Cunntasachd (IFRSan) a rèir mar a tha iad air an gabhail leis an Rìoghachd Aonaichte agus lagh iomchaidh. Fon Achd Craolaidh 1990 (mar a chaidh atharrachadh) chan fhaod am Bòrd na h-aithrisean ionmhasail aontachadh mura h-eil iad riaraichte gu bheil iad a’ toirt sealladh fìor agus cothromach air suidheachadh na Seirbheis agus prothaid no call na Seirbheis airson na h-ùine sin.

Ann a bhith ag ullachadh nan aithrisean ionmhasail seo, tha uallach air a Bhòrd a bhith:

▪ a’ taghadh phoileasaidhean cunntasachd iomchaidh agus gan cur an gnìomh gu cunbhalach;

▪ a’ dèanamh breithneachaidhean agus tuairmsean cunntasachd a tha reusanta agus ciallach;

▪ ag innse an deach IFRSan mar a chaidh gabhail riutha leis an Rìoghachd Aonaichte a leantainn, le ùmhlachd do imeachd susbainteach sam bith a chaidh fhoillseachadh agus a mhìneachadh anns na h-aithrisean ionmhasail;

▪  ag ullachadh nan aithrisean ionmhasail air bunait gnìomhachais leantainneach mura bheil e iomchaidh gabhail ris gun lean an t-Seirbheis ann an gnìomhachas.

Tha uallach air buill a’ Bhùird clàraidhean cunntasachd ceart a chumail a dh’fhoillsicheas le ìre mhath de chinnt aig àm sam bith obair ionmhasail na Seirbheise, agus a dh’fhoillsicheas an ìre mhath mionaideach aig àm sam bith suidheachadh ionmhasail na Seirbheise agus a nì e comasach dhaibh dearbhadh gu bheil na cunntasan a’ tighinn a rèir Achd Craolaidh 1990 (mar a chaidh atharrachadh). Tha uallach orra cuideachd so-mhaoin na Seirbheise a dhìon agus ceuman reusanta a ghabhail dha rèir airson foill agus neo-riaghailteachdan eile a bhacadh agus a lorg.

Tha uallach air a’ Bhòrd airson deasachadh agus iomlanachd an fhiosrachaidh ionmhasail agus chorporra a tha air làrach-lìn na Seirbheise. Faodaidh reachdas anns an Rìoghachd Aonaichte a tha a’ riaghladh ullachadh agus sgaoileadh aithrisean ionmhasail a bhith eadar-dhealaichte bho reachdas ann an uachdranasan eile.

Mar as fhiosrach le buill a’ Bhùird:

▪ Chan eil fiosrachadh sgrùdaidh buntainneach ann air nach eil luchd-sgrùdaidh na Seirbheise mothachail; agus

▪ Tha buill a’ Bhùird air gach ceum a bu chòir dhaibh a ghabhail gus eòlas a thoirt dhaibh fhèin air fiosrachadh sgrùdaidh buntainneach sam bith agus barantachadh gu bheil luchd-sgrùdaidh mothachail air an fhiosrachadh sin.

STATEMENT OF THE BOARD’S RESPONSIBILITIES

The Board is responsible for preparing the Annual Report and financial statements in accordance with applicable law and regulations.

The Broadcasting Act 1990 (as amended by the Broadcasting Act 1996 and the Communications Act 2003) requires the Board to prepare financial statements for each financial year. Under that Act the Board have prepared the Seirbheis’ financial statements in accordance with UK-adopted International Financial Reporting Standards (IFRSs) and applicable law. Under the Broadcasting Act 1990 (as amended) the Board 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 Seirbheis and the profit or loss of the Seirbheis for that period.

In preparing the financial statements the Board is required to:

▪ select suitable accounting policies and then apply them consistently;

▪ make judgements and accounting estimates that are reasonable and prudent;

▪ state whether UK-adopted IFRSs have been followed, subject to any material departures disclosed and explained in the financial statements;

▪ prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Seirbheis will continue in business.

The members of the Board are responsible for keeping proper accounting records that are sufficient to show and explain the Seirbheis’ transactions and disclose with reasonable accuracy at any time the financial position of the Seirbheis and enable them to ensure that the accounts comply with the Broadcasting Act 1990 (as amended). They are also responsible for safeguarding the assets of the Seirbheis and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Board is responsible for the maintenance and integrity of the corporate and financial information included on the Seirbheis’ website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In so far as the members of the Board are aware:

▪ There is no relevant audit information of which the Seirbheis’ auditors are unaware; and

▪ The members of the Board have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

AITHISG AN NEACHSGRÙDAIDH NEO-EISIMEILICH

GU NA BUILL

BEACHD

Rinn sinn sgrùdadh air na cunntasan aig Seirbheis nam Meadhanan Gàidhlig (an t-Seirbheis) airson na bliadhna a dhùin 31 Màrt 2026 a tha a’ gabhail a-steach Aithris air Teachd-a-steach Iomlan, Aithris air an t-Suidheachadh Ionmhasail, Aithris air Atharrachaidhean ann an Cothromas, Aithris air Sruthan-airgid; agus na Notaichean ris na h-Aithrisean Ionmhasail, a’ gabhail a-steach geàrr-iomradh air poileasaidhean cunntasachd cudromach. Tha frèam-obrach nan Aithrisean Ionmhasail a chaidh a chur an gnìomh san ullachadh aca a’ tighinn a rèir an lagha iomchaidh agus inbhean cunntasachd eadar-nàiseanta air an gabhail ris san RA.

Nar beachd-ne tha na h-aithrisean ionmhasail:

▪ a’ toirt sealladh fìor agus cothromach air cor ghnothaichean na Seirbheise mar aig 31 Màrt 2026, agus airson a’ chòrr airson na bliadhna sin a dhùin;;

▪ air a bhith air an ullachadh gu ceart a rèir inbhean cunntasachd eadar-nàiseanta a chaidh gabhail riutha san RA; agus

▪ air a bhith air an ullachadh a rèir riatanasan Achd Craolaidh 1990 (mar a chaidh atharrachadh le Achd Craolaidh 1996 agus Achd Conaltraidh 2003).

BUN-STÈIDH AR BEACHD

Rinn sinn ar sgrùdadh a rèir Inbhean Sgrùdaidh Eadar-nàiseanta (RA) (ISAan (RA)) agus lagh iomchaidh. Tha an tuilleadh fiosrachaidh mu ar n-uallaichean fo na h-inbhean sin san earrann de ar n-aithisg air dleastanas an Luchd-sgrùdaidh airson nan aithrisean ionmhasail. Tha sinn neo-eisimeileach bhon t-Seirbheis a rèir an riatanas a tha oirnn a bhith cumail ris na h-inbhean beusail a tha bunaiteach do ar sgrùdadh de na cunntasan san RA, nam measg Cleachdadh Beusail an FRC agus tha sinn air ar dleastanasan beusail eile a choileanadh a rèir nan riatanasan seo. Tha sinn den bheachd gu bheil am fianais sgrùdaidh a fhuaireas gu leòr agus iomchaidh gus bunstèidh ar beachd a chur an cèill.

CO-DHÙNAIDHEAN MU BHUN-CHÙIS A THA A’ DOL

Ann a bhith a’ sgrùdadh nan aithrisean ionmhasail, thàinig sinn chun cho-dhùnadh gu bheil cleachdadh nam ball de bhun-chùis a tha a’ dol ann an ullachadh nan aithrisean ionmhasail iomchaidh.

Stèidhichte air an obair a rinn sinn, cha do lorg sinn mì-chinnt sam bith co-cheangailte ri tachartasan no cumhachan a dh’fhaodadh, leotha fhèin no còmhla, teagamh mòr a chuir air comas na Seirbheis cumail a’ dol mar ghnìomhachas leantainneach airson ùine de dhusan mìos co-dhiù bho nuair tha na h-aithrisean ionmhais ùghdarraichte airson an cur a-mach.

Tha na dleastanasan againn agus dleastanasan nam ball a thaobh gnothach leantainneach air am mìneachadh anns na h-earrannan iomchaidh den aithisg seo.

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS

OPINION

We have audited the financial statements of Seirbheis nam Meadhanan Gàidhlig (the ‘Seirbheis’) for the year ended 31 March 2026 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and the Notes to the Financial Statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and UK-adopted international accounting standards.

In our opinion the financial statements:

▪ give a true and fair view of the state of the Seirbheis’ affairs as at 31 March 2026 and of its surplus for the year then ended;

▪ have been properly prepared in accordance with UK-adopted international accounting standards; and

▪ have been prepared in accordance with the requirements of the Broadcasting Act 1990 (as amended by the Broadcasting Act 1996 and the Communications Act 2003).

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 Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Seirbheis 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 members’ 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 Seirbheis’ 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 members with respect to going concern are described in the relevant sections of this report

FIOSRACHADH EILE

Tha am fiosrachadh eile a’ gabhail a-steach am fiosrachadh san aithisg bhliadhnail, a thuilleadh air na h-aithrisean ionmhasail agus aithisg an luchd-sgrùdaidh orra sin. Tha uallach air buill airson an fhiosrachaidh eile. Chan eil ar beachd-ne air na h-aithrisean ionmhasail a’ gabhail a-steach am fiosrachadh eile agus, a thuilleadh air na nithean sònraichte nar n-aithisg, chan eilear a’ toirt dearbhadh sam bith air na nithean seo.

Is e ar dleastanas am fiosrachadh eile a leughadh agus, ann a bhith a’ dèanamh seo, tha sinn fo uallach beachdachadh a bheil mì-chòrdadh cudromach san fhiosrachadh a thaobh nan cunntasan no a bheil an t-eòlas a fhuair sinn san sgrùdadh no eile air aithris gu ceàrr. Ma dhearbhas sinn mì-aithrisean cudromach no rudan a dh’fhaodadh a bhith nan nithean mì-aithris cudromach, tha sinn fo uallach dèanamh a-mach a bheil mì-aithris cudromach sna h-aithrisean ionmhasail no mì-aithris san fhiosrachadh eile. Ma tha sinn, tron obair a nì sinn, a’ co-dhùnadh gu bheil mì-aithris cudromach den fhiosrachadh eile seo, tha sinn fo uallach sin innse.

Chan eil dad againn ri aithris mu na gnothaichean seo.

BEACHDAN AIR CÙISEAN EILE

Nar beachd-ne, stèidhichte air an obair a chaidh a dhèanamh rè an sgrùdaidh:

▪ tha am fiosrachadh a chaidh a thoirt seachad san Aithisg Bhliadhnail airson na bliadhna ionmhais airson a bheil na h-aithrisean ionmhasail air an ullachadh a rèir nan aithrisean ionmhasail; agus

▪ gun deach an Aithisg Bhliadhnail ullachadh a rèir riatanasan laghail iomchaidh.

CÙISEAN AIR AM FEUM SINN AITHRIS MAR EISGEACHD

Mar thoradh air an eòlas agus an tuigse air an t-Seirbheis agus an àrainneachd a fhuaras rè an sgrùdaidh, cha do lorg sinn aithrisean ceàrr san Aithisg Bhliadhnail.

Chan eil dad againn ri aithris a thaobh nan cùisean a leanas a bhios sinn ag aithris dhuibh ma tha, nar beachd:

▪ nach deach clàran cunntasachd iomchaidh a chumail, no cha d’ fhuaireadh freagairtean iomchaidh airson an sgrùdaidh againn bho mheuran air nach do thadhail sinn; no

▪ nach eil na h-aithrisean ionmhasail ag aontachadh le na clàran cunntasachd agus na toraidhean; no

▪ cha tèid foillseachaidhean sònraichte de thuarastal buill a tha air an comharrachadh leis an lagh a dhèanamh; no

▪ cha d’ fhuair sinn a h-uile fiosrachadh agus mìneachadh a tha a dhìth oirnn airson ar sgrùdadh.

OTHER INFORMATION

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The members are responsible for the other information. 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.

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 course of 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

In our opinion, based on the work undertaken in the course of the audit:

▪ the information given in the Annual Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

▪ the Annual Report has been prepared in accordance with applicable legal requirements.

MATTERS ON WHICH WE REPORT BY EXCEPTION

In the light of the knowledge and understanding of the Seirbheis and its environment obtained in the course of the audit, we have not identified material misstatements in the Annual Report.

We have nothing to report in respect of the following matters which we report to you if, in our opinion:

▪ adequate 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 members’ remuneration specified by law are not made; or

▪ we have not received all the information and explanations we require for our audit.

DLEASTANASAN BHALL

Mar a tha mìnichte ann am barrachd doimhneachd san Aithris air Dleastanasan a’ Bhùird mar a chithear air duilleag 91, tha uallach air na buill airson nan aithrisean ionmhasail ullachadh agus a bhith riaraichte gu bheil iad a’ toirt sealladh fìor agus cothromach agus airson siostam in-smachd a tha buill a’ faicinn iomchaidh gus dèanamh cinnteach gu bheil ullachadh nan cunntasan saor bho mhì-aithris cudromach, air sgàth foill no mearachd.

Ann a bhith ag ullachadh nan aithrisean ionmhasail, tha uallach air na buill measadh a dhèanamh air comas an t-Seirbheis leantainn mar bhun-chùis a tha a’ dol, a’ dèanamh follaiseach, mar a bhios iomchaidh, gnothaichean co-cheangailte ri bun-chùis a tha a’ dol agus a’ cleachdadh cunntasachd bunchùis a tha a’ dol mura bheil na buill an dùil an t-Seirbheis a dhìtheachadh no sguir den obair sa bheil e an sàs, no nuair nach eil roghainn eile aca ach seo a dhèanamh.

UALLACH AN LUCHD-SGRÙDAIDH AIRSON SGRÙDADH NAN AITHRISEAN IONMHASAIL

’S e ar n-amasan a bhith a’ faighinn barantas reusanta gu bheil na cunntasan gu h-iomlan saor bho mhì-aithris chudromach, ge b’ e a bheil sin air sgàth foill no mearachd agus aithisg luchd-sgrùdaidh a thoirt seachad tha a’ toirt ar beachd. Tha barantas reusanta na bharantas aig àrd-ìre ach chan e gealltanas a th’ ann gum bi sgrùdadh air a dhèanamh a rèir ISAan (RA) gu daonnan a’ lorg mhì-aithris nuair a bhios e ann. Faodaidh mì-aithrisean a bhith ann bho fhoill no mhearachd agus tha iad air am meas cudromach, nam b’ urrainn dhaibh, fa leth no uile còmhla, buaidh a thoirt air co-dhùnaidhean eaconamach an luchd-cleachdaidh a rèir nan cunntasan sin.

Tha neo-riaghailteachdan, a’ gabhail a-steach foill, nan eisimpleirean de neo-ghèilleadh ri laghan agus riaghailtean. Bidh sinn a’ dealbhadh mhodhan a rèir ar dleastanasan, air am mìneachadh gu h-àrd, gus aithrisean ceàrr a lorg a thaobh neo-riaghailteachdan, a’ gabhail a-steach foill. Tha na modhan sònraichte airson a bhith an sàs agus an ìre gu bheil iad comasach air neo-riaghailteachdan a lorg, a’ gabhail a-steach foill air am mìneachadh gu h-ìosal.

A’ comharrachadh agus a’ measadh chunnartan co-cheangailte ri neo-riaghailteachdan:

Rinn sinn measadh air dè cho buailteach ’s a bha aithrisean ionmhasail na Seirbheis gu mì-aithris susbainteach agus mar a dh’fhaodadh foill tachairt, a’ gabhail a-steach tro chòmhraidhean le buill, còmhraidhean taobh a-staigh ar coinneamh dealbhaidh le ar sgioba sgrùdaidh, ag ùrachadh ar clàr de smachdan taobh a-staigh agus a’ dèanamh cinnteach gu robh na smachdan sin ag obair mar a bha dùil. Rinn sinn measadh air brosnachadh is cothroman a dh’fhaodadh a bhith ann airson làimhseachadh meallta de na h-aithrisean ionmhasail. Chomharraich sinn laghan agus riaghailtean a tha cudromach ann an co-theacsa na Seirbheis le buill agus ag ùrachadh ar tuigse mun roinn sa bheil an t-Seirbheis ag obrachadh.

Tha laghan agus riaghailtean a tha cudromach gu dìreach ann an co-theacsa na Seirbheis a’ toirt a-steach Achd Craolaidh 1990 (mar a chaidh atharrachadh le Achd Craolaidh 1996), Achd Conaltraidh 2003, agus reachdas Cìsean na RA.

RESPONSIBILITIES OF MEMBERS

As explained more fully in the Statement of the Board’s Responsibilities set out on page 91, the members 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 members 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 members are responsible for assessing the Seirbheis’ ability to continue as a going concern, disclosing, as applicable, matters related to a going concern and using the going concern basis of accounting unless the members either intend to liquidate the Seirbheis or to cease operations, or have no realistic alternative but to do so.

AUDITOR’S 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 an auditor’s report 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud are detailed below.

Identifying and assessing risks related to irregularities:

We assessed the susceptibility of the Seirbheis’ financial statements to material misstatement and how fraud might occur, including through discussions with the members, discussions within our audit team planning meeting, updating our record of internal controls and ensuring these controls operated as intended. We evaluated possible incentives and opportunities for fraudulent manipulation of the financial statements.  We identified laws and regulations that are of significance in the context of the Seirbheis by discussions with members and updating our understanding of the sector in which the Seirbheis operates.

Laws and regulations of direct significance in the context of the Seirbheis include the Broadcasting Act 1990 (as amended by the Broadcasting Act 1996), the Communications Act 2003, Ofcom regulations and UK Tax legislation.

Freagairt sgrùdaidh do chunnartan air an comharrachadh:

Bheachdaich sinn air an ìre de ghèilleadh ris na laghan agus na riaghailtean sin mar phàirt de na modhan sgrùdaidh againn air na nithean aithris ionmhasail co-cheangailte a’ toirt a-steach sgrùdadh air foillseachaidhean aithrisean ionmhasail. Rinn sinn ath-sgrùdadh air clàran na Seirbheis mu bhrisidhean laghan agus riaghailtean, geàrr-chunntasan choinneamhan agus conaltradh le ùghdarrasan iomchaidh gus aithrisean ceàrr a dh’fhaodadh a bhith ag èirigh a chomharrachadh. Bhruidhinn sinn air poileasaidhean agus modhan na Seirbheis airson gèilleadh ri laghan agus riaghailtean le buill riaghlaidh le uallach airson gèilleadh.

Rè na coinneimh dealbhaidh leis an sgioba sgrùdaidh, tharraing an com-pàirtiche conaltraidh aire do na prìomh raointean a dh’fhaodadh a bhith a’ toirt a-steach neo-ghèilleadh ri laghan agus riaghailtean no foill. Dh’fhaighnich sinn do Sgioba-stiùiridh na buidhne an robh iad mothachail mu eisimpleirean de neo-ghèilleadh ri laghan agus riaghailtean no eòlas air foill sam bith a bha fo amharas no a bha fo chasaid. Thug sinn aghaidh air cunnart foill tro riaghladh a’ dol thairis air smachdan le bhith a’ dèanamh deuchainn air freagarrachd inntrigidhean irisean agus a’ comharrachadh gnothaichean cudromach sam bith a bha neo-àbhaisteach no taobh a-muigh cùrsa àbhaisteach a’ ghnìomhachais. Rinn sinn measadh an tug breithneachaidhean a chaidh a dhèanamh ann a bhith a’ dèanamh tuairmsean cunntasachd comharra a dh’fhaodadh a bhith ann air claonadh riaghlaidh. Aig ìre crìochnachaidh an sgrùdaidh, bha ath-sgrùdadh a’ chom-pàirtiche conaltraidh a’ toirt a-steach dèanamh cinnteach gun robh an sgioba air a dhol an sàs san obair aca le amharas proifeasanta iomchaidh agus mar sin an comas neo-ghèilleadh ri laghan agus riaghailtean agus foill a chomharrachadh.

Tha cuingealachaidhean gnèitheach anns na modhan sgrùdaidh a tha air am mìneachadh gu h-àrd agus mar as fhaide air falbh a tha neo-ghèilleadh ri laghan agus riaghailtean bho na tachartasan agus na gnothaichean a tha air an nochdadh anns na h-aithrisean ionmhasail, ’s ann as lugha a bhiodh sinn mothachail dheth. Cuideachd, tha an cunnart gun a bhith a’ lorg mì-aithris susbainteach mar thoradh air foill nas àirde na an cunnart gun a bhith a’ lorg fear a thig bho mhearachd, oir dh’fhaodadh foill a bhith a’ falach a dh’aona ghnothach le, mar eisimpleir, mealladh no mì-riochdachadh a dh’aona ghnothaich, no tro cho-fhoill.

Tha an tuilleadh fiosrachaidh mu ar n-uallaichean ri fhaighinn air làrach-lìn A’ Chomhairle Aithris Ionmhasail aig: www.frc.org.uk/auditorsresponsibilities. Tha an t-iomradh seo mar phàirt de aithris ar neach-sgrùdaidh.

Audit response to risks identified:

We considered the extent of compliance with these laws and regulations as part of our audit procedures on the related financial statement items including a review of financial statement disclosures. We reviewed the Seirbheis’ records of breaches of laws and regulations, minutes of meetings and correspondence with relevant authorities to identify potential material misstatements arising. We discussed the Seirbheis’ policies and procedures for compliance with laws and regulations with members of management responsible for compliance.

During the planning meeting with the audit team, the engagement partner drew attention to the key areas which might involve non-compliance with laws and regulations or fraud. We enquired of management whether they were aware of any instances of non-compliance with laws and regulations or knowledge of any actual, suspected or alleged fraud. We addressed the risk of fraud through management override of controls by testing the appropriateness of journal entries and identifying any significant transactions that were unusual or outside the normal course of business. We assessed whether judgements made in making accounting estimates gave rise to a possible indication of management bias. At the completion stage of the audit, the engagement partner’s review included ensuring that the team had approached their work with appropriate professional scepticism and thus the capacity to identify non-compliance with laws and regulations and fraud.

There are inherent limitations in the audit procedures described above and the further removed noncompliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities is availableon the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

CLEACHDADH AR N-AITHISG

Thathar a’ toirt na h-aithisge seo do bhuill na Seirbheise a-mhàin, mar bhuidheann, ann an co-rèir ri Achd Craolaidh 1990 (mar a chaidh atharrachadh le Achd Craolaidh 1996 agus Achd Conaltraidh 2003). Chaidh ar n-obair sgrùdaidh a dhèanamh air chor ’s gum faodamaid aithris riutha na nithean sin a dh’fheumar aithris riutha ann an aithisg neach-sgrùdaidh agus gun adhbhar sam bith eile ach sin fhèin. Chun na h-ìre as motha ceadaichte a rèir an lagha, cha bhi sinn a’ gabhail ri uallach, no ga ghabhail os làimh do dhuine sam bith seach an t-Seirbheis no buill na Seirbheise mar bhuidheann, airson ar n-obair sgrùdaidh, airson na h-aithisge seo, no airson ar beachdan.

USE OF OUR REPORT

This report is made solely to the Seirbheis’ members, as a body, in accordance with the Broadcasting Act 1990 (as amended by the Broadcasting Act 1996 and the Communications Act 2003). Our audit work has been undertaken so that we might state to the Seirbheis’ members those matters we are required to state to them in an auditor’s 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 Seirbheis and the Seirbheis’ members as a body, for our audit work, for this report, or for the opinions we have formed.

AITHISG AN NEACH-SGRÙDAIDH NEO-EISIMEILICH GU NA BUILL

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS

Eunice McAdam

(Àrd Neach-sgrùdaidh Reachdail) airson agus às leth Saffery LLP (Senior Statutory Auditor) for and on behalf of Saffery LLP

Luchd-sgrùdaidh Reachdail | Statutory Auditors

Taigh Torridon | Torridon House

Pàirc Beechwood | Beechwood Park

Inbhir Nis | Inverness

IV2 3BW

14 Ògmhios 2026 | 14 June 2026

AITHRIS AIR TEACHD-A-STEACH

IOMLAN AIRSON NA BLIADHNA A

DHÙIN 31 MÀRT 2026

STATEMENT OF COMPREHENSIVE

INCOME FOR THE YEAR ENDED 31 MARCH 2026

Notaichean 2026 2025

Notes

TEACHD-A-STEACH INCOME

Bun-thabhartas Riaghaltas na h-Alba

13,000,000 Scottish Government core grant Tabhartasan a bharrachd bho Riaghaltas na h-Alba 30,000 280,000 Scottish Government additional grants

Teachd-a-steach an dàil air shaoradh - SpeakGaelic

Teachd a-steach eile bho thabhartasan

Teachd-a-steach Stiùidio & Ghoireasan

Deferred income released – SpeakGaelic

168,700 Other grant income

176,170 Studios & Facilities income

Teachd-a-steach leabhraichean 16,805 16,848 Books income

CAITEACHAS OBRACHAIDH

Riochdachaidhean telebhisein, rèidio & air-loidhne is còraichean

OPERATING EXPENDITURE

Television, radio & on-line productions and rights

Gluasad ann an riochdachaidhean rin craoladh 1,028,962 (856,960) Movement in productions to be transmitted

Cosgaisean obrachaidh na seanail 883,471 801,797 Channel operating costs

Sanasachadh seanail & corporra 72,383 78,267 Channel & corporate promotion

Trèanadh & leasachadh roinne

Cosgaisean rannsachaidh luchd-amhairc

564,875 Sector training & development

129,500 Audience research costs 14,206,248 13,185,806

CÒRR IOMLAN 1,096,174 613,948 GROSS SURPLUS

Cosgaisean rianachd 896,308 854,349 Administrative expenses

CÒRR/(EASBHAIDH) OBRACHAIDH 4 199,866 (240,401) OPERATING SURPLUS/(DEFICIT)

Cosgaisean ionmhais lom 5 (3,555) 4,543 Net finance costs

CÒRR/(EASBHAIDH) RO CHÌSEAN 203,421 (244,944) SURPLUS/(DEFICIT) BEFORE TAXATION

CÌSEAN 6 9,120 (1,550) TAXATION

CÒRR/(EASBHAIDH) AN DÈIDH CHÌSEAN 194,301 (243,394) SURPLUS/(DEFICIT) AFTER TAXATION

Tha an teachd-a-steach agus an caiteachas air fad stèidhichte air obair a tha a’ leantainn air adhart. Chan eil teachd-a-steach/cosgais eile ann a thuilleadh air an fheadhainn a tha air an ainmeachadh a-cheana.

Tha na poileasaidhean cunntasachd agus na notaichean nam pàirt riatanach de na cunntasan seo.

All income and expenditure is derived from continuing operations.

There are no other items of comprehensive income/expense other than those included above.

The accounting policies and notes form an integral part of these accounts.

AITHRIS AIR AN T-SUIDHEACHADH IONMHASAIL MAR AIG

31 MÀRT 2026

STATEMENT OF FINANCIAL

POSITION AS AT 31 MARCH 2026

Notaichean Notes 2026

SO-MHAOIN NEO-LÀITHREACH NON-CURRENT ASSETS

So-mhaoin neo-làimhseachail 9 488,031 723,800 Intangible assets

Seilbh, acainn agus uidheam 10

1,622,723 Property, plant & equipment 2,724,008 2,346,523

SO-MHAOIN LÀITHREACH CURRENT ASSETS

Clàran-seilbhe: riochdachaidhean rin craoladh

3,126,667 Inventories: productions to be transmitted

Malairt agus nithean eile a tha ri fhaighinn 11 459,084 305,926 Trade and other receivables

Airgead agus co-ionann ri airgead

748,659 Cash and cash equivalents

DO-MHAOIN LÀITHREACH CURRENT LIABILITIES

Malairt agus nithean eile a tha ri phàigheadh 12 (316,357) (493,784) Trade and other payables

TEACHD-A-STEACH AN DÀIL: RI PHÀIGHEADH AN CEANN BLIADHNA DEFERRED INCOME: DUE WITHIN ONE YEAR

Tabhartasan teachd-a-steach an dail 13 (4,731,729) (3,415,751) Deferred income grants

SO-MHAOIN LÀITHREACH LOM

NET CURRENT ASSETS SO-MHAOIN IOMLAN ÀS AONAIS

LÀITHREACH

TOTAL ASSETS LESS CURRENT LIABILITIES

DO-MHAOIN NEO-LÀITHREACH 12 (2,110,723) (1,871,264) NON-CURRENT LIABILITIES

SO-MHAOIN LOM 941,277

NET ASSETS

RIOCHDAICHTE LE REPRESENTED BY Cùl stòran 941,277 746,976 Reserves

CÙL STÒRAN IOMLAN 941,277 746,976 TOTAL RESERVES

Chaidh na h-aithrisean ionmhasail seo aontachadh leis a’ Bhòrd air 12 Ògmhios 2026.

Iain Moireasdan (Cathraiche)

Dòmhnall Caimbeul (Àrd-Oifigear)

Tha na poileasaidhean agus na notaichean cunntasachd nam pàirt riatanach de na h-aithrisean ionmhasail seo.

These financial statements were approved by the Board on 12 June 2026.

John Morrison (Chair) Donald Campbell (Chief Executive)

The accounting policies and notes form an integral part of these financial statements.

AITHRIS AIR ATHARRACHAIDHEAN

ANN AN COTHROMAS

MAR AIG 31 MÀRT 2026

STATEMENT OF CHANGES

IN EQUITY

AS AT 31 MARCH 2026

Cùl Stòran Reserves £

Luach aig 1 Giblean 2024 990,370 Balance at 1 April 2024

Easbaidh airson na bliadhna (243,394) Deficit for the year

Luach aig 1 Giblean 2025 746,976 Balance at 1 April 2025

Còrr airson na bliadhna 194,301 Surplus for the year

Luach aig 31 Màrt 2026 941,277 Balance at 31 March 2026

Tha na poileasaidhean agus na notaichean cunntasachd nam pàirt riatanach de na h-aithrisean ionmhasail seo.

The accounting policies and notes form an integral part of these financial statements.

AITHRIS AIR SRUTHAN-AIRGID

AIRSON NA BLIADHNA

31 MÀRT 2026

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2026

SRUTHAN-AIRGID BHO

GHNÌOMHAN-OBRACHAIDH: CASH FLOWS FROM OPERATING ACTIVITIES: Còrr/(easbhaidh) obrachaidh

(240,401) Operating surplus/(deficit) Cìsean (9,120) 1,550 Taxation

Pàigheadh do-mhaoin ghabhaltasan (93,985) (91,247) Payment of lease liabilities Ìsleachadh air seilbh, acainn & uidheam

Depreciation of property, plant & equipment

Luach-chrìonaidh maoin neo-làimhseachail 276,467 249,876 Amortisation of intangible assets

(Meudachadh)/lùghdachadh air cur-às seilbh, acainn & uidheam (781) 822 (Gain)/loss on disposal of property, plant & equipment (Meudachadh) / lùghdachadh ann an clàran-seilbhe riochdachaidhean rin craoladh (1,028,963) 831,960 (Increase) / decrease in inventories: productions to be transmitted Meudachadh/(lùghdachadh) ann an teachd a-steach an dàil 1,649,422 (753,996) Increase/(decrease) in deferred income grants (Meudachadh)/Lùghdachadh ann an suimean ri thighinn a-steac (153,158) (9,266) (Increase)/decrease in receivables (Lùghdachadh)/meudachadh ann an suimean rim pàigheadh (177,427) 69,475 (Decrease)/increase in payables

Sruth-airgid lom a-steach bho ghnìomhan obrachaidh 897,911 231,039 Net cash inflow from operating activities

SRUTHAN-AIRGID BHO GHNÌOMHAN-TASGAIDH: CASH FLOWS FROM INVESTING ACTIVITIES:

Riadh air fhaighinn 46,308 40,867 Interest received

Ceannachd seilbh, acainn & uidheam (849,830) (217,696) Purchase of property, plant & equipment

Reic seilbh, acainn & uidheam 1,767 - Sale of property, plant & equipment

Ceannachd so-mhaoin neo-làimhseachail (40,698) (243,176) Purchase of intangible assets

Sruth-airgid lom bho ghnìomhan-tasgaidh (842,453) (420,005) Net cash outflow from investing activities

SRUTHAN-AIRGID BHO GHNÌOMHANIONMHASACHAIDH CASH FLOWS FROM FINANCING ACTIVITIES:

Pàigheadh do-mhaoin ghabhaltasan (42,753) (45,410) Payment of lease liabilities

Sruth-airgid lom bho ghnìomhan-ionmhasachaidh (42,753) (45,410) Net cash flow from financing activities

Atharrachadh lom ann an airgead 12,705 (234,376) Net change in cash

Airgead agus co-ionann ri airgead mar aig 1 Giblean 2025

Airgead agus co-ionann ri airgead mar aig 31 Màrt 2026

Tha na poileasaidhean agus notaichean cunntasachd nam pàirt riatanach de na cunntasan seo.

983,035 Cash and cash equivalents at 1 April 2025

Cash and cash equivalents at 31 March 2026

The accounting policies and notes form an integral part of these accounts

NOTAICHEAN RIS NA H-AITHRISEAN IONMHASAIL AIRSON NA BLIADHNA

A DHÙIN 31 MÀRT 2026

POILEASAIDHEAN CUNNTASACHD

BUN-STÈIDH ULLACHAIDH

Chaidh na h-aithrisean ionmhasail ullachadh a rèir Inbhean Eadar-nàiseanta Aithris air Cunntasachd (IFRSan) a rèir mar a tha iad air an gabhail leis an Rìoghachd Aonaichte. Tha an IFRS a’ gabhail a-steach nan inbhean agus nam mìneachaidhean a chaidh an aontachadh leis a’ Bhòrd Eadar-nàiseanta air Inbhean Cunntasachd (“IASB”) agus mìneachaidhean a chaidh an cur an cèill leis a’ Chomataidh Mìneachaidhean Eadar-nàiseanta Aithris air Cunntasachd (“IFRIC”).

Chaidh na cunntasan ullachadh air a’ mhodh cosgais eachdraidheil air bhun-chùis a tha a’ dol ach a-mhàin far a bheil fios air a thoirt sna poileasaidhean cunntasachd a leanas.

BUN-CHÙIS A THA A’ DOL

Tha an t-Seirbheis mothachail air cho mòr ’s tha i an eisimeil taic ionmhais leantainneach bho mhinistearan Riaghaltas na h-Alba aig ìrean fiosgail iomchaidh airson obair a chumail suas gus compàirteachas BBC ALBA leis a’ BhBC a riarachadh. Faodaidh an t-Seirbheis a bhith a’ sùileachadh gu reusanta gum bi stòrasan gu leòr ann airson leantainn air adhart ag obair airson an ath dhusan mìos. Airson an adhbhair seo thathar a’ leantainn air adhart mar bhun-chùis a tha a’ dol ann a bhith ag ullachadh nan cunntasan.

Tha na prìomh phoileasaidhean cunntasachd air a bhith air an cur an cèill gu cunbhalach a thaobh cunntasan na Seirbheise

TEACHD-A-STEACH

Tha na tabhartasan a fhuarar bho Riaghaltas na h-Alba agus buidhnean eile air an cur ris an Aithris air Teachd-a-steach Iomlan sa bhliadhna co-cheangailte riutha ach fo smachd tabhartasan sam bith a chaidh fhaighinn agus a bha air an cleachdadh gus riochdachaidhean a mhaoineachadh a bhiodh air an craoladh aig deireadh na bliadhna agus so-mhaoin ga ullachadh. Thèid an teachd-a-steach an dàil seo a chomharrachadh nuair a thèid na tabhartasan riochdachaidh co-cheangailte a chur chun na h-Aithris air

Teachd-a-steach Iomlan mar a tha mìnichte sa phoileasaidh fa leth airson tabhartasan riochdachaidh air am mìneachadh gu h-ìosal no san t-suidheachadh a thaobh so-mhaoin ga ullachadh mar a tha air a mhìneachadh sa phoileasaidh air leth airson maoin neo-làimhseachail.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

ACCOUNTING POLICIES

BASIS OF PREPARATION

The financial statements have been prepared in accordance with UK-adopted International Financial Reporting Standards (IFRSs). IFRS includes the standards and interpretations approved by the International Accounting Standards Board (“IASB”) and interpretations issued by the International Financial Reporting Interpretations Committee (“IFRIC”).

The accounts have been prepared on the historical cost convention on a going concern basis, except where otherwise noted in the following accounting policies.

GOING CONCERN

The Seirbheis is cognisant of its reliance on the Scottish Government ministers’ continued financial support at appropriate fiscal levels to maintain its operations to satisfy the BBC ALBA partnership with the BBC. The Seirbheis can reasonably expect that it will have adequate resources to continue in operational existence for the next twelve months. For this reason, it continues to adopt the going concern basis in preparing the accounts.

The principal accounting policies have been applied consistently in relation to the Seirbheis’ accounts.

INCOME

Income grants received from The Scottish Government and other organisations are credited to the Statement of Comprehensive Income in the year to which they relate, subject to the deferral of any grants received which were used to fund productions yet to be broadcast at the year end and assets under construction. This deferred income will be recognised when the related productions are expensed to the Statement of Comprehensive Income as outlined in the separate policy for production contracts as detailed below or in the case of assets under construction as outlined in the separate policy for intangible assets.

CÙMHNANTAN RIOCHDACHAIDH

Tha tabhartasan agus còraichean riochdachaidh telebhisein is rèidio air an cumail san Aithris air an t-Suidheachadh Ionmhasail agus air an cur chun na h-Aithris air Teachd-a-steach Iomlan an uair a tha an riochdachadh ris a bheil iad ceangailte air a chraoladh airson a’ chiad uair.

TEACHD-A-STEACH STIÙIDIO

Tha teachd-a-steach bhon stiùidio air a chomharrachadh san Aithris air Teachd-a-steach Iomlan nuair a tha bathar agus seirbheisean air an lìbhrigeadh.

CÙMHNANTAN EILE

Tha cùmhnantan gus susbaint deuchainneach a leasachadh a dh’fhaodadh no nach fhaodadh a bhith air a chraoladh air an cur chun na h-Aithris air Teachd-a-steach Iomlan nuair a dh’fheumar am pàigheadh.

COSGAISEAN PEINNSEIN

Tha na cosgaisean peinnsein a chaidh an cur chun na h-Aithris air Teachd-a-steach Iomlan a’ riochdachadh sùim nan tabhartasan rim pàigheadh airson an àm chunntasachd.

PÀIGHIDHEAN CRÌOCHNACHAIDH

Thathar ag aithneachadh pàighidhean crìochnachaidh nuair a tha an t-Seirbheis air a nochdadh gu bheil i dealasach a thaobh crìoch a chur air cosnadh no pàighidhean crìochnachaidh a thoirt seachad, agus nuair a tha plana foirmeil mionaideach na àite. Tha na suimean a tha air an aithneachadh a’ nochdadh dhleastanasan cùmhnantail agus pàighidhean ex-gratia a bharrachd a chaidh aontachadh.

SEILBH, ACAINN & UIDHEAM

Ìsleachadh

Tha ìsleachadh ann airson so-mhaoin stèidhichte làimhseachail seilbh, acainn & uidheam a chur às a’ chunntas le tuairmse air an fheum eaconamach ach às aonais tuairmse an luach aig deireadh am beatha fheumail mar a leanas:

Talamh agus togalaichean -       20% loidhne dhìreach

So-mhaoin Còir Cleachdaidh -  thar teirm a’ ghabhaltais

PRODUCTION CONTRACTS

Television and radio production acquisitions and rights are held in the Statement of Financial Position and are expensed to the Statement of Comprehensive Income once the production to which they relate has been first broadcast.

STUDIO INCOME

Studio income is recognised in the Statement of Comprehensive Income when products are supplied and services are provided.

OTHER CONTRACTS

Contracts to develop experimental content which may or may not be broadcast and all other operating contracts payable are charged to the Statement of Comprehensive Income as incurred.

PENSION COSTS

The pension costs charged against the Statement of Comprehensive Income represent the amount of the contributions payable in respect of the accounting period.

TERMINATION PAYMENTS

Termination benefits are recognised when the Seirbheis is demonstrably committed to terminating employment or providing termination payments, and when a detailed formal plan is in place. The amounts recognised reflect contractual obligations and any additional ex-gratia payments agreed.

PROPERTY, PLANT & EQUIPMENT

Depreciation

Depreciation is provided to write off the cost less estimated residual value of property, plant & equipment over their estimated useful economic lives, as follows:

Land and buildings - 20% straight line Right of Use Asset - over the term of the lease

Acainn & Uidheam:

Uidheam Coimpiutaireachd -           33% loidhne dhìreach

Àirneis & Uidheam Oifise        -           20% loidhne dhìreach

Carbadan Motair                  -           25% lùghdachadh cothromachaidh

Uidheam Stiùidio                        -           20% loidhne dhìreach

MAOIN NEO-LÀIMHSEACHAIL

Luach-chrìonaidh

Tha luach-chrìonaidh air a thabhann gus cur às a’ chunntas luach iarmadach tuairmsichte den do-mhaoin thar am beatha fheumail tuairmsichte, mar a leanas:

Bathar-bog coimpiutair / Seilbheachd innleachdail -           20% loidhne dhìreach

Prògram Ionnsachaidh SpeakGaelic                         -           20% loidhne dhìreach

Tha so-mhaoin ga ullachadh a’ tòiseachadh luach-chrìonaidh nuair a tha gnothaichean ullaichte agus nuair a tha an t-so-mhaoin a’ dol a-steach don t-seirbheis.

GABHALTASAN

Aig toiseach chùmhnant, bidh an t-Seirbheis a’ beachdachadh an e gabhaltas a tha sa chùmhnant no a bheil gabhaltas air a ghabhail a-steach ann. Is e gabhaltas a tha sa chùmhnant, no tha gabhaltas air a ghabhail a-steach sa chùmhnant ma tha an chùmhnant a’ toirt còir air a bhith a’ cumail smachd air maoin comharraichte airson àm sònraichte mar iomlaid airson beachdachadh.

Tha an t-Seirbheis ag aithneachadh so-mhaoin còir-cleachdaidh agus do-mhaoin gabhaltais aig ceann là tòiseachaidh a’ ghabhaltais. Tha an do-mhaoin gabhaltais air tùs air a mheasadh aig luach làithreach nam pàighidhean airson a’ ghabhaltais nach robhar air a phàigheadh aig a’ cheann là tòiseachaidh, air an lasachadh a’ cleachdadh reata lasachaidh iomchaidh. Tha so-mhaoin còir-cleachdaidh cuideachd air aithneachadh mar a bhith co-ionann ris an do-mhaoin gabhaltais agus air a dhì-measadh thar an ama bhon cheann là tòiseachaidh, chun an ama as tràithe, deireadh an ama feumail den t-so-mhaoin còircleachdaidh no deireadh teirm a’ ghabhaltais. Tha an t-Seirbheis a’ meas teirm gabhaltais a chuid-seilbhe a bhith suas chun cheann là deireannach den ghabhaltas, leis gu bheil e an ìre mhath cinnteach gun lean an gabhaltas an dèidh nam puingean briseadh cunnraidh a tha sa ghabhaltas.

Tha an t-Seirbheis air taghadh gun a bhith ag aithneachadh so-mhaoinean còir-cleachdaidh agus domhaoinean gabhaltais airson gabhaltasan geàrr-ùine airson uidheam aig a bheil teirm gabhaltais de 12 mìos no nas lugha agus gabhaltasan de so-mhaoin le luach ìseal, a’ gabhail a-steach uidheam IT. Tha na pàighidhean gabhaltais co-cheangailte ris na gabhaltasan sin air an aithneachadh mar chosgais air bunstèidh loidhne dhìrich thar teirm a’ ghabhaltais.

Plant and equipment:

Computer Equipment - 33% straight line

Office Furniture & Equipment - 20% straight line

Motor Vehicles - 25% reducing balance

Studio Equipment - 20% straight line

INTANGIBLE ASSETS

Amortisation

Amortisation is provided to write off the cost less estimated residual value of intangible assets over their estimated useful lives, as follows:

Computer software / Intellectual property - 20% straight line

SpeakGaelic Learning Programme - 20% straight line

Assets under construction only commence amortisation when construction is completed and the assets enter into service.

LEASING

At inception of a contract, the Seirbheis considers whether the contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.

The Seirbheis recognises a right-of-use asset and a lease liability at the lease commencement date. The lease liability is initially measured at the present value of the lease payments that have not been paid at the commencement date, discounted using an appropriate discount rate. A right-of-use asset is also recognized equal to the lease liability and depreciated over the period from the commencement date to the earlier of, the end of the useful life of the right-of-use asset or the end of the lease term. The Seirbheis has assessed the lease term of its property to be up to the end date of the lease, as it is reasonably certain that the lease will continue beyond the contractual break points within the lease.

The Seirbheis has elected not to recognise right-of-use assets and lease liabilities for short-term leases of equipment that have a lease term of 12 months or less and leases of low-value assets, including IT equipment. The lease payments associated with these leases are recognised as an expense on a straightline basis over the lease term.

TABHARTASAN CALPA

Tha tabhartasan calpa air an cumail san Aithris air an t-Suidheachadh Ionmhasail agus air an toirt air dhàil don Aithris air Teachd-a-steach Iomlan ann an co-rèir ri poileasaidh ìsleachaidh na so-mhaoin ris a bheil an tabhartas ceangailte.

AIRGEAD AGUS CO-IONANN RI AIRGEAD

Tha airgead agus co-ionann ri airgead a’ gabhail a-steach airgead-làimhe agus airgead taisgte a tha furasta a thionndadh gu sùim aithnichte de dh’airgead-làimhe agus nach eil buailteach ach air glè bheag de dh’atharrachadh ann an luach.

IONNSRAMAIDEAN IONMHASAIL

Tha so-mhaoin ionmhasail agus do-mhaoin ionmhasail air an aithneachadh san Aithris air an t-Suidheachadh Ionmhasail an uair a tha an t-Seirbheis air aonta a chur ri solar cunnraidh na h-ionnsramaid.

So-mhaoin Ionmhasail

Tha na so-mhaoin ionmhasail air fad air an aithneachadh agus air an dì-aithneachadh air ceann-là malairt far a bheil ceannach no reic so-mhaoin ionmhasail fo chunnradh anns a bheil cumhan a tha a’ ciallachadh gum feum an so-mhaoin a bhith air a lìbhrigeadh taobh a-staigh an ama a chaidh a stèidheachadh le prìomh neach-ceannachd na Seirbheise, agus a tha sa chiad dol a-mach air a thomhas aig luach chothromach, agus cosgaisean gnìomh-malairt.

Is e nithean air am faotainn an t-aon seòrsa so-mhaoin ionmhasail a tha aig an t-Seirbheis

Tha nithean air am faotainn tro mhalairt agus nithean eile a tha air am faotainn a thathar a’ pàigheadh mar shùimean a tha stèidhichte no dearbhte nach eil air an luachadh ann am margaidh ghnìomhach air am meas mar “nithean rim faotainn”. Tha iad air an tomhais aig cosgais luach chrìonaidh a’ cleachdadh a’ mhodh rèidh èifeachdaich, às aonais milleadh sam bith. Tha riadh teachd-a-steach air aithneachadh le bhith a’ cur an cèill an reata rèidh èifeachdaich, ach a-mhàin nithean rim faotainn airson geàrr-ùine far am biodh aithneachadh air riadh neo-thàbhach.

Milleadh air so-mhaoin ionmhasail

Tha so-mhaoin ionmhasail air am measadh airson comharran air easbhaidh air ceann-là gach Aithris air an t-Suidheachadh Ionmhasail. Tha easbhaidh ann an so-mhaoin ionmhasail an uair a tha fianais neo-phàirteach ann, gu bheil, mar thoradh air aon tachartas no barrachd a ghabh àite an dèidh a’ chiad aithneachadh den t-somhaoin ionmhasail, gu bheil buaidh aige air an t-sruth airgid a tha air a mheasadh airson an ama ri teachd.

Airson cuid de sheòrsaichean so-mhaoin ionmhasail, leithid nithean air am faotainn tro mhalairt, bidh so-mhaoin a tha air am measadh, gun a bhith air am milleadh a thuilleadh air seo, air am measadh airson milleadh air bun-stèidh cruinnichte.

CAPITAL GRANTS

Capital grants received are held in the Statement of Financial Position and credited to the Statement of Comprehensive Income in line with the depreciation policy of the asset to which the grant relates.

CASH AND CASH EQUIVALENTS

Cash and cash equivalents comprise cash on hand and demand deposits that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value.

FINANCIAL INSTRUMENTS

Financial assets and financial liabilities are recognised in the Statement of Financial Position when the Seirbheis becomes a party to the contractual provision of the instrument.

Financial Assets

All financial assets are recognised and derecognised on a trade date where the purchase or sale of a financial asset is under a contract whose terms require delivery of the financial asset within the timeframe established by the Seirbheis’ principal customer, and are initially measured at fair value, plus transaction costs.

Receivables is the only category of financial asset held by the Seirbheis

Trade receivables and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as “receivables”. They are measured at amortised cost using the effective interest method, less any impairment. Interest income is recognised by applying the effective interest rate, except for short-term receivables when the recognition of interest would be immaterial.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at the date of each Statement of Financial Position. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected.

For certain categories of financial assets, such as trade receivables, assets that are assessed not to be impaired individually are, in addition, assessed for impairment on a collective basis.

Dh’fhaodadh fianais chothromach air milleadh airson pasgan de nithean air am faotainn gabhail a-steach an t-eòlas eachdraidheil a tha aig an t-Seirbheis ann a bhith a’ cruinneachadh pàighidhean, meudachadh san àireamh de phàighidhean air an robh dàil sa phasgan thar an ama creideis àbhaisteach, cho math ri atharrachaidhean mothachail ann an suidheachaidhean eaconamach nàiseanta no ionadail a tha ann an co-dhàimh ri dearmad ann an nithean air am faotainn.

A thaobh so-mhaoin a tha air an cumail aig cosgais luach crìonaidh, is e meud a’ mhillidh na h-eadardhealachaidhean eadar luach giùlain an t-so-mhaoin agus an luach làithreach a thathar a’ meas a bhios aig an t-sruth airgid aig an àm ri teachd le lasachadh a rèir reata rèidh a bha aig an t-so-mhaoin ionmhasail o thùs.

Tha luach làithreach an t-so-mhaoin ionmhasail air a lùghdachadh gu dìreach leis a’ chall millidh a thaobh nan so-mhaoinean ionmhasail ach a’ fàgail a-mach nithean air am faotainn tro mhalairt. Airson nithean air am faotainn tro mhalairt, thathar a’ cleachdadh an dòigh-obrach shìmplichte, le call creideis fad-beatha ris a bheil dùil air an aithneachadh tro chunntas cuibhreann call. Nuair a thathas den bheachd nach gabh fiachan a chruinneachadh, thèid a sgrìobhadh dheth an aghaidh a’ chuibhreainn. Tha ath-bheothachadh às dèidh sin de shuimean a chaidh a sgrìobhadh dheth roimhe air an creideasachadh don chunntas cuibhreainn. Tha atharrachaidhean anns a’ chuibhreann call air an aithneachadh ann am prothaid no call. Tha so-mhaoin ionmhais air an taisbeanadh lom às dèidh a’ chuibhreainn call co-cheangailte, a tha a’ nochdadh call creideis ris a bheil dùil stèidhichte air eòlas eachdraidheil agus fiosrachadh a tha a’ coimhead san àm ri teachd.

Dì-aithneachadh air so-mhaoin ionmhasail

Tha an t-Seirbheis a’ dèanamh dì-aithneachadh air so-mhaoin ionmhasail a-mhàin an uair a tha còraichean cunnradail an t-sruth-airgid bho so-mhaoin a bhith a’ crìochnachadh, air neo an uair a thèid an t-somhaoin ionmhasail atharrachadh agus a tha na riosgan agus na duaisean air fad agus an sealbh den t-somhaoin a’ gluasad gu buidheann eile. Mur a dèan an t-Seirbheis atharrachadh no mur a cùm i na riosgan agus na duaisean seilbh agus a leanas i oirre a’ cumail smachd air an t-so-mhaoin a chaidh a ghluasad, bidh an t-Seirbheis a’ toirt aithne do dh’ùidh leantainneach san t-so-mhaoin agus fiachan co-cheangailte airson sùimean is dòcha a dh’fheumar a phàigheadh. Ma chumas an t-Seirbheis gu tàbhachdach na riosgan agus na duaisean seilbh a tha aig so-mhaoin ionmhasail a chaidh atharrachadh, leanaidh an t-Seirbheis oirre ag aithneachadh an t-so-mhaoin ionmhasail agus bheir i aithne cuideachd do iasad colatarail airson an teachd-a-steach a fhuaras.

Ann a bhith a’ dèanamh dì-aithneachadh air so-mhaoin ionmhasail gu tur, bidh an t-eadar-dhealachadh eadar sùim leantainneach an t-so-mhaoin agus sùim a’ bhreithneachaidh a chaidh fhaotainn agus a dh’fhaodar fhaighinn agus a’ bhuannachd no an call tionalach a chaidh aithneachadh ann an teachd-asteach iomlan eile agus a chaidh a chàrnadh ann an cothromas air aithneachadh san Aithris air Teachd-asteach Iomlan.

Objective evidence of impairment for a portfolio of receivables could include the Seirbheis’ past experience of collecting payments, an increase in the number of delayed payments in the portfolio past the average credit period, as well as observable changes in national or local economic conditions that correlate with default on receivables.

For financial assets carried at amortised cost, the amount of the impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.

The carrying amount of the financial asset is reduced by the impairment loss directly for all financial assets with the exception of trade receivables. For trade receivables, the simplified approach is applied, with lifetime expected credit losses recognised through a loss allowance account. When a receivable is considered uncollectable, it is written off against the allowance. Subsequent recoveries of amounts previously written off are credited to the allowance account. Changes in the loss allowance are recognised in profit or loss. Financial assets are presented net of the associated loss allowance, which reflects expected credit losses based on historical experience and forward-looking information.

Derecognition of financial assets

The Seirbheis derecognises a financial asset only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another entity. If the Seirbheis neither transfers nor retains substantially all the risks and rewards of ownership and continues to control the transferred asset, the Seirbheis recognises its retained interest in the asset and an associated liability for amounts it may have to pay. If the Seirbheis retains substantially all the risks and rewards of ownership of a transferred financial asset, the Seirbheis continues to recognise the financial asset and also recognises a collateralised borrowing for the proceeds received.

On derecognition of a financial asset in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable and the cumulative gain or loss that had been recognised in other comprehensive income and accumulated in equity is recognised in the Statement of Comprehensive Income.

Is e do-mhaoin ionmhasail eile an t-aon seòrsa do-mhaoin ionmhasail a tha aig an t-Seirbheis

Tha do-mhaoin ionmhasail eile, a’ gabhail a-steach nithean air am pàigheadh tro mhalairt air am measadh air tùs aig luach chothromach, às aonais cosgaisean tar-ghnìomh.

Tha do-mhaoin ionmhasail eile, an dèidh seo air an tomhas aig cosgais luach-chrìonaidh a’ cleachdadh a’ mhodh rèidh èifeachdaich, le cosgais rèidh air aithneachadh air bhun-stèidh toradh èifeachdach.

Is e modh rèidh èifeachdach modh-obrach a thaobh a bhith ag obrachadh a-mach cosgais luach-chrìonaidh de dho-mhaoin ionmhasail agus a bhith a’ riarachadh cosgais rèidh thar na h-ùine iomchaidh. Is e an ìre rèidh èifeachdaich an ìre a tha gu dìreach a’ lasachadh nam pàighidhean a thathar a’ meas a bhios air an dèanamh san àm ri teachd tron bheatha a thathar a’ sùileachadh a bhios aig an do-mhaoin, no, far a bheil e iomchaidh, ùine nas giorra, chun t-sùim luim air a thoirt air adhart air aithneachadh sa chiad dol a-mach.

Dì-aithneachadh air do-mhaoin ionmhasail

Tha an t-Seirbheis a’ dì-aithneachadh do-mhaoin ionmhasail, an uair, agus a-mhàin an uair, a tha dleastanasan na Seirbheise air an coileanadh, air an dubhadh às no a tha iad air ruith a-mach. Tha an t-eadar-dhealachadh eadar an t-sùim a tha air a thoirt air adhart den do-mhaoin ionmhasail air a dhìaithneachadh agus tha am breithneachadh pàighte agus ri phàigheadh air aithneachadh san Aithris air Teachd-a-steach Iomlan.

Other financial liabilities is the only category of financial liabilities held by the Seirbheis

Other financial liabilities, including trade payables, are initially measured at fair value, net of transaction costs.

Other financial liabilities are subsequently measured at amortised cost using the effective interest method, with interest expense recognised on an effective yield basis.

The effective interest method is a method of calculating the amortised cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability, or, where appropriate, a shorter period, to the net carrying amount on initial recognition.

Derecognition of financial liabilities

The Seirbheis derecognises financial liabilities when, and only when, the Seirbheis’ obligations are discharged, cancelled or have expired. The difference between the carrying amount of the financial liability derecognised and the consideration paid and payable is recognised in the Statement of Comprehensive Income.

GABHAIL RI INBHEAN ÙRA

AGUS ATH-SGRÙDAICHTE AGUS

ATHARRACHAIDHEAN

Tron bhliadhna ionmhais, tha an t-Seirbheis air gabhail ris na IFRSan ùra a leanas (a’ gabhail a-steach atharrachaidhean a chaidh a dhèanamh riutha) agus mìneachaidhean IFRIC, a thàinig gu bhith èifeachdach airson a’ chiad uair.

Ceann là èifeachdais, àm bliadhna

INBHE

Dìth Iomlaideachd (Atharrachaidhean gu IAS 21)

Effective date, annual period

1 Faoilleach 2025

Le bhith a’ gabhail riutha cha robh buaidh shusbainteach aig seo air na foillseachaidhean no na sùimean a chaidh an toirt seachad sna h-aithrisean ionmhasail.

ADOPTION OF NEW AND REVISED STANDARDS AND AMENDMENTS

During the financial year, the Seirbheis has adopted the following new IFRSs (including amendments thereto) and IFRIC interpretations, that became effective for the first time

bliadhna a’ tòiseachadh air neo an dèidh period beginning on or after STANDARD

/ 1 January 2025

Lack of Exchangeability (Amendments to IAS 21)

Their adoption has not had any material impact on the disclosures or amounts reported in the financial statements.

INBHEAN A CHAIDH AN CUR AN CÈILL ACH NACH EIL FHATHAST

ÈIFEACHDACH:

Aig ceann là ùghdarachaidh nan aithrisean ionmhasail sin, bha na h-inbhean agus na mìneachaidhean a leanas iomchaidh don t-Seirbheis ach cha robh iad air a bhith air an cur an sàs sna h-aithrisean ionmhasail seo, ged a bha iad air an cur a-mach cha robh iad èifeachdach fhathast.

INBHE

Ceann là èifeachdais, àm bliadhna

Effective date, annual period

Leasachaidhean Bliadhnail air Inbhean Cunntasachd IFRS – Iom-leabhar 11 1

Seòrsachadh agus Tomhas Ionnsramaidean Ionmhasail (Atharrachaidhean gu IFRS 7 agus IFRS 9)

2026

Faoilleach 2026

Cùmhnantan a’ toirt Iomradh air Dealan a tha an Urra ri Nàdar (atharrachaidhean air IFRS 9 agus IFRS 7) 1 Faoilleach 2026

IFRS 18 – Taisbeanadh agus Foillseachadh ann an Aithrisean Ionmhasail 1 Faoilleach 2027

IFRS 19 – Fo-chompanaidhean gun Chunntachalachd Phoblach: Foillseachaidhean

Tha na buill a’ luachadh na buaidh a bhios aig na h-inbhean sin air aithrisean ionmhasail na Seirbheise.

Aig ceann-latha ceadachaidh nan aithrisean ionmhasail seo, cha deach na h-inbhean agus mìneachaidhean a leanas a bhuineas don t-Seirbheis agus nach deach an cur an sàs anns na h-aithrisean ionmhasail seo, aontachadh airson an cleachdadh san RA agus cha tèid gabhail riutha gus an tèid an dearbhadh.

1 Faoilleach 2027

INBHE

Eadar-theangachadh fiosrachadh ionmhasail gu airgeadan ro-atmhorachdach (Leasachaidhean air IAS 21)

Ceann là èifeachdais, àm bliadhna

Effective date, annual period

1 Faoilleach 2027 / Tha na buill a’ luachadh na buaidh a bhios aig na h-inbhean sin air aithrisean ionmhasail na Seirbheise.

STANDARDS ISSUED BUT NOT YET EFFECTIVE:

At the date of authorisation of these financial statements, the following standards and interpretations relevant to the Seirbheis and which have not been applied in these financial statements, were in issue but were not yet effective.

a’ tòiseachadh air neo an dèidh period beginning on or after STANDARD

/ 1 January 2026

/ 1 January 2026

/ 1 January 2026

/ 1 January 2027

/ 1 January 2027

Annual Improvements to IFRS Accounting Standards – Volume 11

Classification and Measurement of Financial Instruments (Amendments to IFRS 7 and IFRS 9)

Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7)

IFRS 18 – Presentation and Disclosure in Financial Statements

IFRS 19 – Subsidiaries without Public Accountability: Disclosures

The members are evaluating the impact that these standards have on the financial statements of the Seirbheis.

At the date of authorisation of these financial statements, the following standards and interpretations relevant to the Seirbheis and which have not been applied in these financial statements, have not been endorsed for use in the UK and will not be adopted until such time as endorsement is confirmed.

a’ tòiseachadh air neo an dèidh period beginning on or after STANDARD

/ 1 January 2027

Translating financial information into hyperinflationary currencies (Amendments to IAS 21)

The members are evaluating the impact that these standards will have on the financial statements of the Seirbheis.

BREITHNEACHAIDHEAN CUNNTASACHD DEATAMACH AGUS PRÌOMH THÙSAN MEASADH NEO-CHINNTEACH 3

Ann a bhith a’ cur an cèill poileasaidhean cunntasachd na Seirbheise, a tha air am mìneachadh ann an nota 1, feumaidh na buill a thighinn gu co-dhùnaidhean, tuairmsean agus beachdan mu na sùimean a tha air an toirt air adhart a thaobh na so-mhaoin agus na do-mhaoin nach eil furasta mothachadh dhaibh bho thùsan eile. Tha na tuairmsean agus na beachdan co-cheangailte air an aithneachadh, stèidhichte air eòlas eachdraidheil agus factaran eile a thathar a’ meas a tha iomchaidh. Dh’fhaodadh na toraidhean aig a’ cheann thall a bhith eadar-dhealaichte ris na tuairmsean sin.

Tha na tuairmsean agus na ro-bheachdan air a bheil iad stèidhichte air an ath-sgrùdadh air bhun-stèidh leantainneach. Tha atharrachaidhean ris na tuairmsean cunntasachd air an aithneachadh airson an ama anns a bheil an tuairmse air atharrachadh ma tha an t-atharrachadh a’ toirt buaidh a-mhàin air an àm sin, no ann an àm an atharrachaidh agus nan amannan ti teachd ma tha an t-atharrachadh a’ toirt buaidh air na h-amannan làithreach agus na h-amannan ri teachd.

Breithneachaidhean deatamach a thaobh a bhith a’ cur an cèill poileasaidhean cunntasachd na Seirbheise

Is iad na leanas na breithneachaidhean deatamach, a thuilleadh air an fheadhainn a tha a’ gabhail a-steach tuairmsean (a tha air dèiligeadh riutha fa leth gu h-ìosal), a tha na buill air a dhèanamh sa phròiseas a bhith a’ cur an cèill poileasaidhean cunntasachd na Seirbheise agus aig a bheil a’ bhuaidh as brìgheil air na sùimean a tha air an aithneachadh ann an aithrisean ionmhasail.

▪ LUACH RIOCHDACHAIDHEAN RIN CRAOLADH

Tha an t-Seirbheis ag aithneachadh luachadh chlàran seilbhe: riochdachaidhean a tha rin craoladh mar luach ceannachd chòraichean craolaidh a chaidh an ceannachd bho luchd-riochdachaidh. Tha luach nan còraichean air am meas mar a bhith air a chosg an uair a thèid ciad craoladh a dhèanamh den phrògram le ath-chraolaidhean fon chead a chaidh fhaotainn air fhaicinn aig luach airgid de bheag seagh. Mar thoradh air a’ cho-dhùnadh seo, tha luach nan riochdachaidhean air an craoladh a tha air ainmeachadh san Aithris air an t-Suidheachadh Ionmhasail mar prìs ceannachd phrògraman a tha fhathast rin craoladh agus còraichean sam bith an cois sin.

CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the Seirbheis’ accounting policies, which are described in note 1, the members are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Critical judgements in applying the Seirbheis’ accounting policies

The following are the critical judgements, apart from those involving estimations (which are dealt with separately below), that the members have made in the process of applying the Seirbheis’ accounting policies and that have the most significant effect on the amounts recognised in financial statements.

▪ VALUATION OF PRODUCTIONS TO BE TRANSMITTED

The Seirbheis recognises the valuation of inventories: productions to be transmitted as being the purchase value of broadcasting rights purchased from producers. The value of these rights is considered expensed on first transmission of the programme with repeats under the acquired licence being of negligible monetary value. As a result of this decision, the value of productions to be transmitted disclosed in the Statement of Financial Position represents the purchase price of programmes yet to be broadcast and any related rights.

Is e prìomh ghnìomh na Seirbheise a bhith a’ ruith obair BBC ALBA, an t-seanail telebhisean Gàidhlig, ann an co-bhanntachd leis a’ BhBC. Tha an t-seanail ag obair fo chùmhnant an Aonta Laghail eadar MG ALBA agus am BBC. Tha an t-Seirbheis ag aithneachadh gu bheil i an eisimeil taic leantainneach, aig ìrean iomchaidh fiosgail, bho mhinistearan Riaghaltas na h-Alba gus obair a chumail seasmhach a thaobh a bhith a’ riarachadh a chompàirteachas le BBC ALBA mar am prìomh nì ann a bhith a’ lìbhrigeadh dhleastanasan na Seirbheise. An dèidh ceistean a thogail, tha na buill riaraichte gun lean an càirdeas agus mar sin tha iad ag ullachadh nan cunntasan air stèidh leantainneach mar a tha air a mhìneachadh ann an nota 1.

▪ GEALLTANASAN

Mar a chaidh ainmeachadh, tha an t-Seirbheis mothachail air taic leantainneach mhinistearan Riaghaltas na h-Alba aig ìre a leigeas leis an t-Seirbheis a dleastanasan a choileanadh san fhad-ùine. Tha an taic seo air leth riatanach, gu h-àraidh a thaobh aontan tomhas riochdachaidh (nota 14) agus gealltanasan gabhaltais (nota 15). Mar thoradh air seo, tha lèirmheas solair taobh a-staigh nan aontaidhean phasgain, a dh’fhaodar a chur an sàs nam biodh lùghdachadh mòr sam bith ann an suidheachadh fiosgail na Seirbheise agus cuideachd clàs lèirmheis còig-bliadhnail sa chùmhnant gabhail nam prìomh oifisean agus stiùidiothan ann an Steòrnabhagh.

▪ BBC ALBA PARTNERSHIP

The principal activity of the Seirbheis is running the operations of BBC ALBA, the Gaelic television channel, in partnership with the BBC. The channel is operated under the terms of the Collaboration Agreement between MG ALBA and the BBC. The Seirbheis recognises its reliance on the Scottish Government ministers’ continued financial support at appropriate fiscal levels to maintain its operations to satisfy the BBC ALBA partnership as being key to the delivery of the Seirbheis’ functions. After making enquiries, the members are satisfied that the ongoing relationship will continue and have therefore adopted the going concern basis in preparing the accounts, as explained in note 1.

▪ COMMITMENTS

As mentioned, the Seirbheis is cognisant of the continued support of the Scottish Government ministers at a level of funding which will allow the Seirbheis to fulfil its long-term commitments. This support is essential in particular to production volume agreements (note 14) and leasing commitments (note 15). As a result, included within the production volume agreements is a review provision that may be applied should there be a material reduction in the Seirbheis’ fiscal position and also a 5-yearly review clause in the lease contract for the head offices and studios in Stornoway.

CÒRR/(EASBHAIDH) OBRACHAIDH

Tha còrr/(easbhaidh) obrachaidh air a h-aithris an dèidh cosgais:

Siubhail agus teachd-an-tìr – Buill

Siubhail agus teachd-an-tìr – Luchd-obrach

Pàigheadh an neach-sgrùdaidh – Sgrùdadh

Pàigheadh an neach-sgrùdaidh – Neo-sgrùdadh

Operating surplus/(deficit) is stated after charging:

Travel and subsistence – Members

Travel and subsistence – Staff

Auditor’s remuneration – Audit

Auditor’s remuneration – Non-audit Ìsleachadh

Ìsleachadh air so-mhaoin còir-cleachdaidh

Luach-chrìonaidh

Cosgaisean co-cheangailte ri gabhaltas so-mhaoin luach ìosal

COSGAISEAN

NET FINANCE COSTS 5

Depreciation

Depreciation on right-of-use asset

Amortisation

6,724 Expenses relating to lease of low-value assets

IONMHAIS LOM

Riadh ri fhaotainn

Riadh air do-mhaoin gabhaltais

Teachd-a-steach ionmhais lom/(cosgaisean)

CÌSEAN TAXATION

Tha cìsean air riadh a fhuaras airson na bliadhna mar a leanas:

Cìs Chorporra na RA @ 19% (2025: 19%)

(45,410) Interest on lease liabilities

2026 £ 2025 £

Atharrachaidhean a thaobh amannan ron seo 9,1208,875 (10,425)

Adjustments in respect of prior periods 9,120 (1,550) 6

The taxation charge on interest received for the year is as follows:

UK Corporation tax @ 19% (2025: 19%)

PÀIGHEADH AN ÀRD-OIFIGEIR & LUCHD-COSNAIDH

CHIEF EXECUTIVE & EMPLOYEES’ REMUNERATION

B’ e àireamh chuibheasach nan daoine (an t-Àrd-Oifigear nam measg) a bha ann an cosnadh aig a’ Bhòrd rè na bliadhna 51 (2025: 52).

The average number of persons (including the Chief Executive) employed by the Board during the year was 51 (2025:52).

2026 £ 2025 £

Cosgaisean Luchd-cosnaidh (do na daoine gu h-àrd)

Pàigheadh agus tuarastail

Cosgaisean tèarainteachd sòisealta

Cosgaisean peinnsein eile (faic nota 17)

Employee costs (for above persons)

Wages and salaries

Social security costs

Other pension costs (see note 17)

2026

2025

Bha pàigheadh a thaobh an neach-obrach a bu mhotha a bha a’ faighinn de thuarastal mar a leanas:

Dìoladh-dreuchda (agus sochairean mar an ceudna)

Tabhartasan peinnsein ri sgeama ceannach airgid bho pheinnseanan (faic nota 17)

Rè na bliadhna, dh’aithnich an t-Seirbheis pàighidhean crìochnachaidh de £23,283 (2025: £neoni) a thaobh crìochnachaidhean luchd-obrach. Chaidh na cosgaisean seo aithneachadh anns an aithris prothaid no call taobh a-staigh caiteachas obrachaidh, a rèir IAS 19 Sochairean Luchd-obrach. Aig ceann-latha na h-aithris, bha £neoni (2025: £neoni) fhathast ri phàigheadh agus tha e air a ghabhail a-steach ann am pàighidhean malairt agus pàighidhean eile.

Thàinig na tuarastalan, na NICan agus na cosgaisean peinnsein eile airson prìomh mhanaidsearan tron bhliadhna (a’ gabhail a-steach an Àrd-Oifigeir) de 3 neach (2025: 3) gu £368,403 (2025: £270,351).

Remuneration in respect of the highest paid employee was as follows:

Emoluments (including benefits in kind)

Pension contributions to money purchase pension scheme (see note 17)

During the year, the Seirbheis recognised termination payments of £23,283 (2025: £nil) in respect of staff terminations. These costs have been recognised in the statement of profit or loss within operating expenditure, in line with IAS 19 Employee Benefits. At the reporting date, £nil (2025: £nil) remained payable and is included within trade and other payables.

The salaries, NICs and other pension costs for key management personnel during the year (including the Chief Executive) comprising 3 persons (2025: 3) were £368,403 (2025: £270,351).

CATHRAICHE & BUILL

CHAIRPERSON & MEMBERS

Thàinig pàigheadh agus dìolaidhean eile, agus sochairean a fhuair an Cathraiche gu £11,460 (2025: £11,460)

Seo an àireamh de Bhuill eile a fhuair suimean taobh a-staigh nam bannan a leanas:

Fees and other emoluments, including benefits, received by the Chairperson amounted to £11,460 (2025: £11,460)

The number of other Members who received amounts falling within the following bands was:

Cha do leig neach sam bith dhiubh an dreuchd agus cha deach neach sam bith an cur an dreuchd air a’ Bhòrd rè na bliadhna.

There were no retirals from or appointments to the Board during the year.

SO-MHAOIN NEO-LÀIMHSEACHAIL INTANGIBLE

ASSETS

& Còraichean

S e pròiseact ioma-thaobhach a th’ ann an SpeakGaelic gus ionnsachadh na Gàidhlig a bhrosnachadh agus a dhèanamh comasach. Tha sreath telebhisein, craolaidhean rèidio is podcast, stuthan ionnsachaidh agus làrach-lìn sònraichte ann.

SpeakGaelic is a multifaceted project to encourage and facilitate the learning of Gaelic comprising a television series, radio and podcast broadcasts, learning materials and dedicated website.

SEILBH, ACAINN & UIDHEAM PROPERTY, PLANT & EQUIPMENT

MALAIRT & NITHEAN EILE A THA RI FHAIGHINN

TRADE & OTHER RECEIVABLES

2026 £ 2025 £

Nithean malairt ri fhaighinn 9,197 20,584 Trade receivables

Ro-phàighidhean agus teachd-a-steach tàrmaichte

Ais-phàigheadh VAT

Aois fiachan a tha seachad air an ceann-là pàighidh ach a thathar a’ sùileachadh:

Prepayments and accrued income

VAT repayment

The ageing profile of trade receivables, including those past due but not impaired:

2026 £ 2025 £

Chan eil e ri phàigheadh fhathast 8,813 3,642 Not due 31-60 là - 16,246 31-60 days

MALAIRT & NITHEAN EILE A THA

RI PHÀIGHEADH

TRADE AND OTHER PAYABLES

DO-MHAOIN LÀITHREACH 2026 £ 2025 £ CURRENT LIABILITIES

Malairt & nithean eile a tha ri phàigheadh

393,662 Trade & other payables

Luchd-creideis eile 93,985 91,248 Other creditors

Do-mhaoin cìs Làithreach 9,120 8,874 Current tax Liabilities

2026 2025

DO-MHAOIN NEO-LÀITHREACH £ £ NON-CURRENT LIABILITIES

Tabhartas an dàil – maoin neo-làimhseachail SpeakGaelic 189,390 450,767 Deferred grant – SpeakGaelic intangible asset

Tabhartas an dàil – tabhartas calpa 681,481 86,660 Deferred grant – capital grant Do-mhaoin ghabhaltais (nota 15)

Lease liability (note 15)

TABHARTASAN TEACHD-A-STEACH AN DÀIL

DEFERRED INCOME GRANTS

Tabhartas an dàil – riochdachaidhean fhathast rin craoladh

Tabhartas an dàil – maoin neo-làimhseachail SpeakGaelic

Tabhartas an dàil - tabhartas calpa

2026 £ 2025 £

grant – productions yet to be broadcast

grant – SpeakGaelic intangible asset

–

Teachd-a-steach an dàil air a ghabhail a-steach san Aithris air an t-Suidheachadh Ionmhasail aig 31 Màrt 2026: Deferred income included in the Statement of Financial Position at 31 March 2026:

2026 2025 £ £

GEALLTANASAN RIOCHDACHAIDH

PRODUCTION COMMITMENTS

Mar aig 31 Màrt 2026, bha ro-ghealltanasan chùmhnantan riochdachaidh de £5,285,408 (2025: £7,258,243). Tha an gealltanas seo ri phàigheadh thar 2 bhliadhna (2025: 2 bliadhna) mar a leanas:

As at 31 March 2026 forward production contract commitments were £5,285,408 (2025: £7,258,243). This commitment is payable over 2 years (2025: 2 years) as follows:

GABHALTASAN MÀIL

LEASING COMMITMENTS

SO-MHAOIN CÒIR-CLEACHDAIDH

Air a ghabhail a-steach ann an talamh agus togalaichean ann an nota 10 tha so-mhaoin còir-cleachdaidh a thaobh nan goireasan oifis agus stiùidio a tha air an cleachdadh leis an t- Seirbheis, a tha a’ cosg £1,919,389 le luach leabhair lom de £1,212,246 aig 31 Màrt 2026 (2025: £1,313,267).

DO-MHAOIN GABHALTAIS

Tha clàr-ama a’ toirt cunntas mionaideach air anailis ìreachd de na sruthan airgid cunnraidh neo-lasaichte mar a leanas:

RIGHT-OF-USE ASSETS

Included in land and buildings in note 10 is a right-ofuse asset in respect of the office and studio premises occupied by the Seirbheis, with a cost of £1,919,389 and a net book value of £1,212,246 at 31 March 2026 (2025: £1,313,267).

LEASE LIABILITIES

A schedule detailing the maturity analysis of the contractual undiscounted cash flows is as follows:

Ri phàigheadh taobh a-staigh bliadhna

Ri phàigheadh eadar aon agus còig bliadhna

134,000

536,000

Ri phàigheadh an dèidh còig bliadhna 938,000

Do-mhaoin gabhaltais neo-lasaichte air fad aig 31 Màrt 2026

Do-mhaoin gabhaltais an lùib Aithris air an t-Suidheachadh Ionmhasail aig 31 Màrt 2026:

1,608,000

Due within one year

Due between one and five years

Due beyond five years

Total undiscounted lease liabilities at 31 March 2026

Lease liabilities included in the Statement of Financial Position at 31 March 2026:

Làithreach 93,985 Current

Neo-làithreach 1,239,852 Non-current 1,333,837

16 AONTAN CALPA CAPITAL COMMITMENTS

Cha robh aontan calpa aig an t-Seirbheis aig 31 Màrt 2026 (2025: £nil).

The Seirbheis had no capital commitments at 31 March 2026 (2025: £nil).

17 SGEAMA PEINNSEIN PENSION SCHEME

Tha an t-Seirbheis ag ullachadh thabhartasan peinnsein roshocraichte do gach neach-cosnaidh a tha airidh air. Tha na somhaoin air an cumail fa leth bho sho-mhaoin na Seirbheise ann am maoinean rianaichte gu neo-eisimeileach aig companaidhean àrachais. Tha cosgais a’ pheinnsein airson na bliadhna, aig caochladh reataichean a rèir an tuarastail, a’ riochdachadh nan tabhartasan a tha rim pàigheadh leis an t-Seirbheis do na maoinean agus a’ tighinn gu £280,840 (2025: £277,058).

The Seirbheis operates defined contribution pension arrangements for all eligible employees. The assets are held separately from those of the Seirbheis in independently administered funds with insurance companies. The pension cost for the year, at variable rates based on salaries, represents the contributions payable by the Seirbheis to the funds and amounts to £280,840 (2025: £277,058).

18 IONNSRAMAIDEAN IONMHASAIL FINANCIAL INSTRUMENTS

Tha obair na Seirbheise ga fàgail fosgailte ri grunnan riosg ionmhasail:

▪ Riosg creideis – an comas gu faod pàirteachasan eile gun an t-airgead iomchaidh a phàigheadh;

▪ Riosg sgaoilidh – an comas gu faod nach bi am maoin aig an t-Seirbheis airson coinneachadh ri dhealasan gus pàighidhean a dhèanamh; agus

▪ Riosg margaidh – an comas gu faod call ionmhasail èiridh mar thoradh air atharrachaidhean ann an tomhasan mar reataichean rèidh no reataichean co-luach cèin.

Mar thoradh air nàdar a gnìomhan agus an dòigh anns a bheil an t-Seirbheis air a stèidheachadh, chan eil an t-Seirbheis fosgailte don ìre de riosg ionmhasail a tha aig buidhnean gnothachais corporra.

Riosg creideis

Tha riosg creideis a’ tighinn bho airgead-làimhe agus nithean co-ionann ri airgead-làimhe, tasgaidhean ann am bancaichean agus ann an institiutan eile, cho math ri fosglaidhean creideas luchd-dèilig, a’ gabhail a-steach tasgaidhean air leth agus gnìomhan-malairt daingeann.

A thaobh bancaichean agus buidhnean eile, chan eilear a’ gabhail ach pàirteachasan a tha air am measadh gu neoeisimeileach le measadh aig ìre ‘A’.

Tha luchd-dèilig air am measadh, a’ gabhail a-steach an suidheachadh ionmhasail, an t-eòlas a bha aca agus factaran eile, le ìrean creideis fa leth air an sgrùdadh gu mionaideach tron bhliadhna.

Cha robh cunntas ann a thaobh a bhith a’ faighinn airgead air ais bho luchd-fiach san àm seo, agus chan eilear a’ sùileachadh call mar thoradh air neo-choileanadh le contra-phàrtaidh a thaobh tasgaidhean.

Riosg sgaoilidh

Tha an clàr air an taobh dheis a’ dèanamh anailis air sgaoilidhean ionmhasail a rèir buidhnean abachaidh iomchaidh stèidhichte air an àm a tha air fhàgail aig an Aithris air an t-Suidheachadh Ionmhasail chun a’ chinn-là abachaidh chunnradail. Tha na sùimean a tha air am foillseachadh sa chlàr nan sruthan-airgid cunnradail neo-lasaichte agus a’ riochdachadh ìomhaigh abachaidh nam fiachan. Tha na cothromachaidhean a tha rim pàigheadh taobh a-staigh 12 mìos co-ionann ris an luach leantainneach aca leis gu bheil buaidh lasachaidh neo-chudromach.

The Seirbheis’ activities expose it to a variety of financial risks:

▪ Credit risk - the possibility that other parties might fail to pay amounts due;

▪ Liquidity risk – the possibility that the Seirbheis might not have the funds available to meet its commitments to make payments; and

▪ Market risk – the possibility that financial loss may arise as a result of changes in such measures as interest rates or foreign exchange rates.

As a result of the nature of its activities and the way the Seirbheis is set up, the Seirbheis is not exposed to the degree of financial risk faced by corporate business entities.

Credit risk

Credit risk arises from cash and cash equivalents, deposits with banks and other institutions, as well as credit exposures to customers, including outstanding receivables and committed transactions.

For banks and other institutions, only independently rated parties with a minimum rating of ‘A’ are accepted.

Customers are assessed, taking into account their financial position, past experience and other factors, with individual credit limits being closely monitored throughout the year.

No recoverability issues were noted with debtors in the period, and no losses are expected from non-performance by any counterparties in relation to deposits.

Liquidity risk

The table to the right analyses the financial liabilities into relevant maturity groupings based on the remaining period at the Statement of Financial Position to the contractual maturity date. The amounts disclosed in the table are contractual undiscounted cash flows and represent the expected maturity profile of the liabilities. Balances due within 12 months equal their carrying value as the impact of discounting is not significant.

Nas lugha na 1 bhliadhna

Less than 1 year

Eadar 1 agus 2 bhliadhna

Between 1 and 2 years

Eadar 2 agus 5 bliadhna

Between 2 and 5 years £ Thairis air 5 bliadhna

Over 5 years £

Aig 31 Màrt 2026 At 31 March 2026

Malairt & nithean eile a tha ri

Aig 31 Màrt 2025 At 31 March 2025

Malairt & nithean eile a tha ri

gu lèir

Tha malairt agus nithean eile a tha ri fhaotainn rim pàigheadh taobh a-staigh 1 bhliadhna.

Riosg margaidh

i) Riosg ìre rèidh

Chan eil so-mhaoin no do-mhaoin cudromach aig an t-Seirbheis a tha a’ giùlain riadh agus mar sin tha sruthan airgid teachd-a-steach agus caiteachas gu ìre mhòr neo-eisimeileach bho atharrachaidhean ann an reataichean rèidh na margaidh.

ii) Riosg airgead cèin

Chan eil an t-Seirbheis fosgailte do riosg airgead cèin

Tuairmse Luach Cothromach

Tha an luach toirt air adhart de dh’airgead agus co-ionann ri airgead air a mheas mar a bhith mun aon ìre ri an luach cothromach.

Tha an luach toirt air adhart às aonais ullachadh lùghdachaidh ann an sùimean malairt ri thighinn a-steach agus rim pàigheadh air am meas mar a bhith aig an t-aon ìre ris an luach chothromach.

and other payables

All trade and other receivables are due within 1 year.

Market risk

i) Interest rate risk

The Seirbheis has no significant interest-bearing assets or liabilities and as such income and expenditure cash flows are substantially independent of changes in market interest rates.

ii) Foreign currency risk

The Seirbheis is not exposed to foreign currency risk

Fair Value Estimation

The carrying value of cash and cash equivalents is assumed to approximate to their fair value.

The carrying value less impairment provision of trade receivables and payables are assumed to approximate their fair value.

GNÌOMH-MALAIRT PÀRTAIDH

CO-CHEANGAILTE

RELATED PARTY TRANSACTIONS

B’ e tuarastal bhuill an aon gnìomh-malairt pàrtaidh cocheangailte rè na bliadhna mar a tha air a mhìneachadh ann an nota 8.

The only related party transactions during the year were members’ remuneration as detailed in note 8.

FÀS ANN AN LUCHD-AMAIS BUNAITEACH IOMLAN 16-44

GROWTH IN OVERALL 16-44 CORE AUDIENCE

TUILLEADH FIOSRACHAIDH

97.6%

RIARACHADH PHÀIGHIDHEAN GU PRÒGRAMAN TBH & LEASACHADH PHRÒGRAMAN TBH, 2025/26

ALLOCATION OF TV PROGRAMME & TV PROGRAMME DEVELOPMENT PAYMENTS, 2025/26

ROINNEADH NA MAOINE, 2025/26 ALLOCATION OF THE FUND, 2025/26

Prògraman TBh, Rèidio & Air-loidhne

£11,835,485 (84.1%)

PRODUCTION PAYMENTS BY PROGRAMME GENRE, 2025/26

GNÈ STRAND 2025/26 COSGAIS 2025/26 SPEND

Mairead Chamshron

Margaret Cameron

Stiùiriche Susbaint / Director of Content

Lorna Nicamhlaigh

Lorna Macaulay

Stiùiriche Dhaoine, Com-pàirteachais & Leasachaidh Director of People, Partnerships & Development

Dòmhnall Caimbeul

Donald Campbell

Àrd-Oifigear / Chief Executive

ÀRD-SGIOBA GNÌOMHA

SENIOR EXECUTIVE TEAM

LUCHD-OBRACH STAFF

LUCHD-OBRACH

SGIOBA PHRÒGRAMAN

CONTENT TEAM

COMMISSIONING

Donaidh Dòmhnallach / Donnie MacDonald Ceannard Gnìomhachais / Head of Business

Catriona Màiri Neally Oifigear Gnìomhachais / Business Affairs Executive

Rachel Ellen NicAoidh / MacKay Leas-Choimisinear Deasaiche Assistant Commissioning Editor

Lisa Annette Deasaiche Coimiseanaidh (Didsiteach) Commissioning Editor (Digital)

Uilleam MacLeòid / Bill MacLeod Deasaiche Coimiseanaidh / Commissioning Editor

Muireann Bhochanan / Mirren Buchanan Gnìomhaiche Margaidheachd & Ionnsachadh Didseatach Digital Marketing & Learning Executive

Eilidh Nic a’ Phì / MacPhee Preantas Ùr-nòsach: Neach-taic Margaidheachd Didseatach Modern Apprentice: Digital Marketing Assistant

CREATION

Ruth NicChoinnich / MacKenzie Riochdaire Didseatach / Digital Producer

Emma NicLeòid / Macleod Riochdaire Didseatach (fòrladh màthaireil) Digital Producer (maternity cover)

Rona Mhoireasdan / Morrison Cruthaiche (Conaltradh & Susbaint) Creative (Comms & Copy)

Rachel Kate NicLeòid / Macleod Cruthaiche (Dealbhachadh Grafaigs) Creative (Graphic Design)

Iona Mercer Cruthaiche (Ionnsachadh) / Creative (Learning)

Christy O’ Hanlon Cruthaiche / Creative

Blythe Wilson Greis gnìomhachais (Cruthaiche) bho Sabhal Mòr Ostaig Sabhal Mor Ostaig Placement (Creative)

PUBLISHING

Magaidh Nic an Tàilleir / Maggie Taylor

Ceannard Foillseachaidh / Head of Publishing

Eilidh Lewsey

Manaidsear Ùrlaran Didsiteach Digital Platforms Manager

Michelle Mhoireasdan / Morrison

Neach-foillseachaidh Ùrlaran Didsiteach Digital Platforms Publisher

Katie NicRisnidh / MacRitchie

Neach-foillseachaidh Ùrlaran Didsiteach Digital Platforms Publisher

Laura Hegarty

Àrd-Cho-òrdanaiche Chlàir & Mheadhanan

Senior Scheduling & Media Co-Ordinator

Charissa Gray

Neach-cuideachaidh a’ Chlàir

Scheduling Assistant

Siobhan Shutharlanach / Sutherland

Manaidsear & Labhraiche Dreach na Seanail

Continuity Manager & Announcer

Eilidh Daniels

Riochdaire & Labhraiche Dreach na Seanail

Continuity Producer & Announcer

Cailean Moireach / Colin Murray

Manaidsear So-mhaoin Mheadhanan Media Assets Manager

Ivor MacCoinnich / MacKenzie

Obraiche Teicneòlais / Operations Technician

Kate Nicleòid / Macleod

Taic Teicnigeach & Dreach na Seanail Technical & Continuity Support

Donna NicDhòmhnaill / MacDonald

Leabharlannaiche nam Meadhanan Media Librarian

Seumas Mac a’ Ghobhainn / James Smith Obraiche So-mhaoin Dhidseatach Media Assets Technician

SGIOBA RIAGHLAIDH, TEICNEÒLAIS & ÙR-GHNÀTHACHAIDH

GOVERNANCE, TECH & INNOVATION TEAM

Sarah NicDhòmhnaill / McDonald

Ceannard Ionmhais & Dearbhaidh Head of Finance & Assurance

Kristina NicChoinnich / MacKenzie Cunntasair / Accountant

Kathryn NicAoidh / MacKay Neach-cuideachaidh Ionmhais / Finance Assistant

Màiri Anna NicAonghais / Mary Ann MacInnes

Manaidsear Gàidhlig & Gnothaichean Corporra Gaelic & Corporate Affairs Manager

Scott Smyth

Ceannard Ùr-ghnàthachais & Anailiseachd Head of Innovation & Analytics

Uisdean MacLeòid / Macleod

Ceannard Teicneòlais & Oighreachd Head of Technology & Estate

Chris MacLeòid / Macleod Àrd-Einnseanair / Senior Engineer

Iain MacGillIosa / Gillies Manaidsear IT / IT Manager

Graham Moireasdan / Morrison Neach-aire Ghoireasan / Facilities Supervisor

Ridseard McHale / Richard McHale

Manaidsear Ionnsachaidh & Leasachaidh Learning & Development Manager

Ged Yeates

Deasaiche Cruthachail / Creative Editor

Liz MacBain

Co-òrdanaiche Susbaint Coimhearsnachd Community Content Creator Co-ordinator

Sìne Màiri NicDhòmhnaill / MacDonald Neach-cruthachaidh Susbaint Coimhearsnachd Community Content Creator

DH’FHÀG AN LUCHD-OBRACH A LEANAS TRON BHLIADHNA /

THE FOLLOWING STAFF LEFT THROUGH THE YEAR

Fiona NicChoinnich / MacKenzie

Deasaiche Coimiseanaidh / Commissioning Editor

Rowan NicPhàdraig / Paterson

Manaidsear Conaltraidh / Communications Manager

Iain MacDiarmaid / John McDiarmid

Ceannard Riochdachaidh (Didseatach) / Senior Producer (Digital)

Marina NicDhòmhnaill / MacDonald

Manaidsear Oifis / Office Manager

Dòmhnall MacEanraig / Donald Henderson

Neach-cruthachaidh Susbaint Coimhearsnachd Community Content Creator

Fiona NcÌosaig / MacIsaac

Neach-cruthachaidh Susbaint Coimhearsnachd Community Content Creator

Abbie Mhoireasdan / Morrison

Neach-cruthachaidh Susbaint Coimhearsnachd Community Content Creator

Steele 1/5/24-30/4/28 3/5 3/4 3/3

MacLeod

LÀTHAIREACHD AIG COINNEAMHAN ATTENDANCE AT MEETINGS

Bòrd / Board

Comataidh Sgrùdaidh & Dearbhaidh

Audit & Assurance Committee

Comataidh Lèirsinn Lèirsinn Committee

Comataidh Thuarastal

Remuneration Committee

Lachlan Peel 1/5/24 - 30/4/28 5/5 4/4

Sinclair 1/6/23-31/5/27

AM BÒRD

BOARD

Byrne 1/5/24-30/4/28 5/5 4/4

Morrison 1/1/23-31/12/26

Murray 1/5/24-30/4/28 5/5 4/4

MacDonald 1/1/24-31/12/27 4/5 4/4

Henderson 12/12/22-11/12/26 5/5 4/4

COMHAIRLICHEAN

ADVISORS

FIOS THUGAINN

CONTACT DETAILS

LUCHD-LAGHA: SOLICITORS:

Wright, Johnston & Mackenzie LLP

The Green House

Beechwood Park North

Inverness IV2 3BL

BANCAICHEAN: BANKS:

LUCHDSGRÙDAIDH: AUDITORS:

Royal Bank of Scotland

17 North Beach Street

Stornoway Isle of Lewis HS1 2XH

Saffery LLP

Torridon House

Beechwood Park

Inverness IV2 3BW

MG ALBA

Rathad Shìphoirt , Steòrnabhagh, Eilean Leòdhais HS1 2SD Seaforth Road, Stornoway, Isle of Lewis HS1 2SD

01851 705550

conaltradh@mgalba.com www.mgalba.com @MGALBA facebook.com/gaelicmedia @mgalba

DESIGN: Sabhal Mòr Ostaig (Design Dept.)

TRANSLATION SUPPORT: Global Language Services

IMAGES: Thanks to all photographers/production companies for images supplied

Anderson Strathern LLP

George House

50 George Square

Glasgow G2 1EH