The Northern Meeting Charitable Piping Trust
Annual Report and Accounts Year Ended 31st December 2025
Registered Charity Number SC002731
The Northern Meeting Charitable Piping Trust
Contents
Trustees’ Annual Report ........................................................................................... 3 Reference and Administrative Details .................................................................... 3 Structure Governance and Management ................................................................ 4 Objectives and Activities ....................................................................................... 4 Achievements ...................................................................................................... 4 Financial Review .................................................................................................. 5 Independent Examiner’s Report ................................................................................ 6 Receipts and Payments Account ............................................................................... 7 Statement of Balances ............................................................................................. 8 Notes to the Accounts .............................................................................................. 9
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The Northern Meeting Charitable Piping Trust
Trustees’ Annual Report
For the year to 31[st] December 2024
Reference and Administrative Details
Charity Name The Northern Meeting Charitable Piping Trust Charity Number SC002731 Charity’s Principal Address 1 Barnton Gardens Edinburgh EH4 6AF
Trustees on date of approval of the Trustees’ Annual Report
Derek Fraser Convener Douglas Gardiner Treasurer Mark Tennant
Maurice Gibson
Appointed Feb 2025
No other trustees served during the period
Independent Examiner Margaret Birse Tangram Accounting 23 Clark Avenue Linlithgow EH49 7AP
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The Northern Meeting Charitable Piping Trust
Structure Governance and Management
Governing Document
The trust is governed by its Trust Deed, dated November 1979, and is managed by the board of trustees.
Trustee recruitment and appointment
The appointment of trustees is by unanimous agreement of the existing trustees and removal is by unanimous agreement of the others. On appointment trustees are made familiar with their responsibilities.
Objectives and Activities
The principal charitable purposes of the Trust are to support the holding of competitions and the provision of instruction in the playing of Highland bagpipes or other musical instruments, to encourage the education and interest of the public in the art of music generally and in Scottish Highland music especially, to arrange for performances and displays in the playing of Highland bagpipes and other instruments and to promote research into the folk music of the Highlands of Scotland.
The main activity of the Trust is to organise and manage the annual Northern Meeting Piping Competitions in Inverness. These competitions have been held in Inverness since 1841 with the exception of two years in Aviemore (2006 and 2007) and Covid related cancellations (2020 and 2021). They are regarded as the most important and prestigious solo piping competitions of all, attracting the very best players from around the World.
Achievements
The competitions were held in The Eden Court Theatre on 11th and 12th September 2025. The competition typically draws some 500 people comprising 140 competitors and 360 visitors. Around 40 of the best young pipers from Scotland and further afield enter the junior contest.
The event was a popular success despite ticket sales being down 6.5% on 2024. This was largely due to the event being held two weeks later than normal meaning many overseas piping enthusiasts returned home after the usual two-week period in late August including The World Pipe Band Championships and our sister contest, The Argyllshire Gathering.
An important objective is to stimulate interest among young people. Our junior competition attracted a strong entry of quality players with numbers up 15% notwithstanding a fall in overseas pipers. This is a pleasing trend on top of a 28% increase in 2024 following a significant fall post-Covid. Adult entries are always oversubscribed, and this year was no exception.
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The Northern Meeting Charitable Piping Trust
A sizeable number of young people also attended the senior competitions free of charge.
The increase in financial support from the Inverness Common Good Fund (£4,900 in 2024 to £9,000 in 2025) reduced the sums required from the Northern Meeting’s own investment resources.
Financial Review
The results for the year are set out in the attached accounts.
The receipts and payments account show a surplus for the year of £17,146 (2024: deficit for the year of £1,648). Part of the reason for the overall surplus is that the invoices for payment of the hire of the Eden Court Theatre and for catering at Eden Court Theatre, were not paid until January 2026. However, the balance due to be paid of £19,685, will be paid partly from the £9,000 balance of restricted funds held towards the running of the piping competitions, and net £6,800 (when ticket sales have been allocated towards the charges) from unrestricted funds. This would bring the surplus down to £1,346.
The statement of balances at 31 December 2025 shows a balance of cash funds of £18,405 (2024: £1,259).
In addition to cash funds held in the bank, the charity holds investments of £303,560 (2024: £277,508) in a variety of investments managed by W1M on a total return basis.
Reserves
The current charity unrestricted reserves are £9,405 (2024: £1,259) based on the amount of cash held by the charity in its bank account. These cash reserves allow the charity to operate its day to day business. As funds can be drawn down at any time from its investments, the trustees believe that holding a significant sum of cash reserves is not necessary.
The investments held by the charity are producing a total return of around 14% The trustees are satisfied that this return is sufficient to enable to the charity to continue running the piping competition without having to reduce the capital invested.
The trustees approved the Trustees’ Report on 19[th] June 2026 and it is signed on their behalf by
Derek Fraser
Derek Fraser
Trustee and Convener
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The Northern Meeting Charitable Piping Trust
Independent Examiner’s Report
To the trustees of The Northern Meeting Charitable Piping Trust
I report on the statement of account of the charity for the period ended 31[st] December 2025, the accounts of which are set out on pages 7 to 11.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the statement of account in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity trustees consider that the audit requirement of regulation 10(1)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner’s Statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the statement of account presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention:
-
Which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
-
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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To which, in my opinion, attention should be drawn in order to enable proper understanding of the accounts to be reached.
Margaret Birse 23[rd] June 2026 Name: Margaret Birse CCFA CIPFA (Affil) FCIE Address: Tangram Accounting 23 Clark Avenue, Linlithgow, West Lothian, EH49 7A
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The Northern Meeting Charitable Piping Trust
Receipts and Payments Account
For the year ended 31[st] December 2025
| 2025 | 2025 | 2024 | ||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted Funds |
Restricted Funds |
Total Funds | Total Funds | |||||
| Note | £ | £ | £ | £ | ||||
| Receipts | 2 | |||||||
| Donations | 10,725 | 13,150 | 23,875 | 16,100 | ||||
| Receipts from FundraisingActivities | - | - | ||||||
| Gross TradingReceipts | 8,413 | - | 8,413 | 12,066 | ||||
| Inestment Receipts | - | - | ||||||
| Subtotal | 19,138 | 13,150 | 32,288 | 28,166 | ||||
| Receipts from Asset & Investment Sales | ||||||||
| Proceeds from sale of investments | 13,000 | 13,000 | 17,000 | |||||
| Subtotal | 13,000 | - | 13,000 | 17,000 | ||||
| Total Receipts | 32,138 | 13,150 | 45,288 | 45,166 | ||||
| Payments | 4 | |||||||
| Gross TradingPayments | 17,726 | 4,150 | 21,876 | 40,515 | ||||
| Payments RelatingDirectlyto Charitable Activities | 5,851 | - | 5,851 | 5,914 | ||||
| Governance Costs: | - | |||||||
| Independent Examination | 415 | - | 415 | 385 | ||||
| Subtotal | 23,992 | 4,150 | 28,142 | 46,814 | ||||
| Payments Relating to Investment Movements | ||||||||
| Purchase of Investments | - | |||||||
| Subtotal | - | - | - | - | ||||
| Total Payments | 23,992 | 4,150 | 28,142 | 46,814 | ||||
| Net Receipts/(Payments) | 8,146 | 9,000 | 17,146 | (1,648) | ||||
| Surplus/(Deficit) for theyear | 8,146 | 9,000 | 17,146 | (1,648) |
The notes on pages 9 to 11 form an integral part of these accounts
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The Northern Meeting Charitable Piping Trust
Statement of Balances
At 31[st] December 2025
| Statement of Balances At 31stDecember 2025 |
||||||||
|---|---|---|---|---|---|---|---|---|
| 2025 | 2024 | |||||||
| Unrestricted Funds |
Restricted Funds |
Total Funds | Total Funds | |||||
| Note | £ | £ | £ | £ | ||||
| Cash & Bank Balances at Start of Year | 6 | 1,259 | - | 1,259 | 2,907 | |||
| Surplus/(Deficit)shown on R&P account | 8,146 | 9,000 | 17,146 | (1,648) | ||||
| Cash & Bank Balances at end of Year | 9,405 | 9,000 | 18,405 | 1,259 | ||||
| Cash & Bank Accounts | ||||||||
| RBS | 9,391 | 9,000 | 18,391 | 1,259 | ||||
| Paypal | 14 | - | 14 | - | ||||
| 9,405 | 9,000 | 18,405 | 1,259 | |||||
| Investments | ||||||||
| All investments managed byW1M | ||||||||
| Cash | 5,396 | - | 5,396 | 2,448 | ||||
| Investments | 298,164 | 298,164 | 275,508 | |||||
| Total Investments | 303,560 | - | 303,560 | 277,956 | ||||
| Dividends due on Investments notyetpaid | 1,276 | - | 1,276 | |||||
| Other Assets | ||||||||
| Ticket Sales for Eden Court Theatre Event | 3,885 | - | 3,885 | - | ||||
| Liabilities(estimated) | ||||||||
| IE Fee | 435 | - | 435 | 415 | ||||
| Eden Court Theatre Venue Invoice(paid Jan 2026) | 7,740 | 9,000 | 16,740 | - | ||||
| Eden Court CateringInvoice | 2,945 | - | 2,945 | - | ||||
| 11,120 | 9,000 | 20,120 | 415 |
The notes on pages 9 to 11 form an integral part of these accounts
These accounts were approved by the trustees on 19[th] June 2026 and signed on their behalf by
Douglas Gardiner
Douglas Gardiner
Trustee and Treasurer
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The Northern Meeting Charitable Piping Trust
Notes to the Accounts
Year ended 31[st] December 2025
1. Basis of Preparation
These accounts are prepared on the Receipts and Payments basis in accordance with the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
a. Fund Accounting
Unrestricted Funds are those funds which can be used at the discretion of the trustees in furtherance of the objects of the charity
Restricted Funds are those funds which can only be used for specific purposes as specified by the donor or when the funds have been raised for a specific purpose. Details of the restricted funds of the charity are given in Note 7
2. Analysis of Receipts
| 2. Analysis of Receipts |
||||||||
|---|---|---|---|---|---|---|---|---|
| 2025 | 2024 | |||||||
| Unrestricted Funds |
Restricted Funds |
Total Funds | Total Funds | |||||
| Note | £ | £ | £ | £ | ||||
| Donations | ||||||||
| Donations - Individuals Donations | 625 | - | 625 | 150 | ||||
| Donations - Charitable Trusts etc | 10,100 | 13,150 | 23,250 | 15,950 | ||||
| Total Donation | 10,725 | 13,150 | 23,875 | 16,100 | ||||
| Gross Trading Receipts | ||||||||
| Competition EntryFees | 5,230 | - | 5,230 | 4,928 | ||||
| Programme Sales | 858 | - | 858 | 775 | ||||
| Advertising | 1,675 | - | 1,675 | 1,500 | ||||
| Livestream Income | - | - | - | - | ||||
| Ticket Sales | - | - | - | 4,263 | ||||
| Stall Holders | - | - | - | - | ||||
| BBC RecordingFee | 650 | - | 650 | 600 | ||||
| Total Gross Trading Receipts | 8,413 | - | 8,413 | 12,066 |
3. Grants and Donations from Charitable Trusts
| 2025 | 2025 | 2024 | ||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted Funds |
Restricted Funds |
Total Funds | Total Funds | |||||
| £ | £ | £ | £ | |||||
| Donations from Charitable Trusts etc | ||||||||
| The Royal Celtic SRCS | - | 200 | 200 | 150 | ||||
| Clan Donalds Lands Trust | 5,500 | 500 | 6,000 | 5,500 | ||||
| Piobaireachd Society | 3,600 | - | 3,600 | 3,250 | ||||
| Inverness Common Good Fund | - | 9,000 | 9,000 | 4,900 | ||||
| Highland Societyof London | - | 2,000 | 2,000 | 1,500 | ||||
| Glasgow Highland Club | - | - | - | 200 | ||||
| CPA | - | 350 | 350 | 350 | ||||
| Ena Baxter PipingPrize | - | 100 | 100 | 100 | ||||
| Grants of Dalvey | 1,000 | - | 1,000 | - | ||||
| Gordon & Ena Baxter Foundation | - | 1,000 | 1,000 | - | ||||
| 10,100 | 13,150 | 23,250 | 15,950 |
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The Northern Meeting Charitable Piping Trust
4. Analysis of Payments
| 4. Analysis of Payments |
|||||||
|---|---|---|---|---|---|---|---|
| 2025 | 2024 | ||||||
| Unrestricted Funds |
Restricted Funds |
Total Funds | Total Funds | ||||
| £ | £ | £ | £ | ||||
| Charitable Activity Payments | |||||||
| Computer,IT & Office Supplies | 444 | - | 444 | 543 | |||
| Honorarium | 5,000 | - | 5,000 | 5,000 | |||
| Town House Reception | 250 | - | 250 | 250 | |||
| Insurance | 157 | - | 157 | 121 | |||
| Total Direct Charitable Activity Payments | 5,851 | - | 5,851 | 5,914 | |||
| Gross Trading Payments | |||||||
| AdvertisingPR | 96 | - | 96 | - | |||
| Paypal Fees | 133 | - | 133 | 124 | |||
| Eden Court Rental | 2,055 | - | 2,055 | 18,276 | |||
| Stewards Fees | 1,400 | - | 1,400 | 533 | |||
| Judges Fees | 4,803 | 825 | 5,628 | 5,628 | |||
| Meals & Entertainment | 283 | - | 283 | 2,146 | |||
| Photography | 160 | - | 160 | 150 | |||
| Prizes | 6,875 | 2,325 | 9,200 | 9,363 | |||
| Trophies | - | - | - | 1,492 | |||
| Programme Costs | 1,921 | 1,000 | 2,921 | 2,803 | |||
| Total Gross Trading Payments | 17,726 | 4,150 | 21,876 | 40,515 | |||
| IE Fee | 415 | - | 415 | 385 | |||
| Total Payments | 23,992 | 4,150 | 28,142 | 46,814 |
5. Transactions with Trustees and Related Parties
No trustees received any form of remuneration from the charity (2024: nil) No trustees received payment of travel expenses from the charity (2024: £6) There were no transactions between the charity and any related party (2024: nil)
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The Northern Meeting Charitable Piping Trust
6. Movement of Funds
| 6. Movement of Funds |
||||||||
|---|---|---|---|---|---|---|---|---|
| Opening Balance at 01/01/25 |
Receipts | Payments | Closing Balance at 31/12/2025 |
|||||
| £ | £ | £ | £ | |||||
| Unrestricetd Funds | ||||||||
| General Fund | 1,259 | 32,138 | (23,992) | 9,405 | ||||
| Restricted Funds | ||||||||
| Prizes | - | 2,950 | (2,950) | - | ||||
| Programme Costs | - | 1,000 | (1,000) | - | ||||
| Senior Competition | - | - | ||||||
| Junior Competition | - | - | ||||||
| Competition Costs | - | 9,200 | (200) | 9,000 | ||||
| Total Restricted Funds | - | 13,150 | (3,950) | - | ||||
| Total Funds | 1,259 | 45,288 | (28,142) | 18,405 |
7. Purpose of Funds
Restricted Funds
Prize Fund:
This fund comprises donations given specifically to be used toward the cost of prizes for the piping competition. The fund had a closing balance of £0 at the year end.
Programme Costs: This fund was provided specifically towards the costs of the souvenir programme Senior Competition: This fund comprises donations given to be used towards the costs of running the Senior Competition
Junior Competition: This fund comprises donations given towards the costs of running the Junior Competition
Competition Costs: This fund represents grants towards the costs associated with running the competitions. The £9,000 held in this restricted grant towards the competition costs will be used to pay the invoice for the hire of the Eden Court Theatre, which was paid in January 2026
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