Re¢istered Cffiarlty Number sa2778 The Scottish Flag Trust Report and Financial Statement For the year ended 31 December 2024
The Scottish Flag Trust Content5 Page Legal and admlnistrative Informatlon Trustees, Achievements Report Statement of Receipts and Payments Statement of Balances Notes to the accounts Independent examlner's report
Scottlsh nagTrust Report of the Trustees forthe yearended 31 December2024 LEGAL & ADMINisfFIATIVE INFORMATION Structure, Government & Managemert Governlng Document The Trust is govemed by',ts Constitution, last updated 29 October 2011. As a charity, it is registered with the Office of the Scottish Charity Regulator(OSCR) reference SC002778. Trustees and Organlsatlon The Trust is an unincorporated association with a maximum of 8 Trustees, at least 2 of whom shall be members of the Saltire Society. Throughout 2024 the Trust had a full complement of Trustees. The Trust is required to have a minimum of 3 board meetin85 each year, and in 2024 meetings were held in February, May and September. Oblectlves As set out in the Constitution, the purposes of the Trust a:_ 3) the advancement of tle heritage of the birthplace of Scotland's national flag- the St Andrew's Cross or Saltire- including the maintenance and upkeep of the Saltire Memorial and associated floodlighting and the Flag Heritage Centre located within Athelstaneford Kirkyard, East Lothian. b) the advancement of the education of the public at large and Scots as to the origins of Scotland'5 national flag, and the encouragement of the proper use of the flag both within and outwsth Scotland. Rlsk Management The Trust regularfy reviews policies and assesses risk. The gradual deterioration of the Structures and pathways at the birthplace had been identtfied in 2021 as a major concern, and a programme of refurbishment and renewal was drawn up to address thi5. The Trustees had also identified the urgent need to increase revenue streams to meet annual maintenance costs. and MeaSuS to address this have just been put in place.
2024 ACHIEVEMENTS sltorseason: The Heritage Centre was able to open forthe full 7 month season April to October, though there was some disruption in the summerforvisitor5 during the implementation of the path upgrdde and timelipe.:. .kr Cree below). Wisitor numbers remained steady. Thanks are due to custodian ho took over responsibility for ensuring the Centre and toilet were ()peied daily throughout the period. The Tap to Donate facilily in the Heritsge Centre continues to be a worthwhile investment in attracting card donations. Arisingfrom the lastvisitscotland report and recommendations, a numberof improvements were carried out priorto the Heritsge Centre opening in April 2024. These included a thorough cleaning of the high level screen in the Doocot, and the cutting back of vegetation immediate,'y in front of the viewpoint. Rene¥dI Project - Paths Resurfaclngand Ttmellne: Much of the Trust's focus in the year related to the implementation of the pathways project. This involved the upgrading of the entrance to the Kirkyard. the replacement of steps by the War Memorial with a ramp, and the laying of a resin bound aggregate surface path to the Hentage Centre with a spur to the toilet to the rear of the 'rk. The workwas successfully carried out by Ashwood Scotland Ltd duringJunelJuly, with great care to avoid disruption to weddings in the Kirk during that period. There was a delay in the delivery and installation of the 12 timeline rounde15, and this was finally signed off at the start of November. Some additional costs were incurred during the project due to unforeseen issues relating to pipework by the toilet and at the site entrance. The Kirkyard gates also had to be removed temporarily. The overall project costs were in the region of £125,000. Particular thanks are due to the main funding partners- East Lothian Council and Valencia Communities Fund. There were also welcome contributions from East Lammemuir Community Council and from East Lothian Community Rail Partnership. Thanks are also due to the sponsors of each of the 12 timeline roundels. Towards the year end, a planning application was submitted forconsentto erect a timeline information panel on the Kirkyard wall adjacent to the Heritage Centre, and thiswill also acknowledge all of the sponsors. Truste followeL ) generously hosted a special lunch for sponsors on 30 November, .[ I_,41017 on site of the upgrade path and the timeline roundels. Future ProJect-The Saltlre Memorfal: Following the upgrading of the path to the Heritage Centre and timeline. attention tumed to the next phase of work, namelythe enhancement of the Memorial and its setting, togetherwith the path leading to it. preliminary inspection of hairline cracks in the concrete plinth of the Memorial was commissioned and carried out in May by fim) CRL (Con(le Repairs Limited). This was followed by a more detailed report from CRL outlining various treatment options and costs, but a decision on these has Still to be taken.
Future Project - AV Up8Tade: While the Trust holds a final port from the University of the Highlands & Islands identfying innovative ways in which the light show within the Heritage Centre can be enhanced using the latest digital technology, little progress was made during 2024 in identify'ng funding. Mar*ing st hndrew's Day. On Saturday 30 November, a special St Andrew Service was held in Athelstaneford Kirk to mark Scotland's national day. The Trust worked closely with the Kirk Session and the ministe in makingthis a memorable occasion. The weather was kind as tiie hodoiiisioll Ilpè band performed by the Memorial as guests arrived, with Heralds from the Lyon Court present at the ceremonial hoisting of the new Saltire. Gifford Communtiy Choir had been invited to perform at the Service, and their singing of Scottlsh numbers was warmly received by a packed congregation. Everyonewas invited back to the Village Hall afterwards for refreshments. In the run up to St Andrew's Dayi on 28 November, the Trust invited guests to a Saltire Race Day at Musselburgh Racecourse, courtesy once more of the generosity of Trustee The 1.00pm race was named The Athelstoneford Home of the Saltire JilVÉniie Imdiden Hurdle Race. Athelstaneford Primary School marked the national day by raising a new Saltire on the school flagpole, courtesy of Trustee 365 Salure Sponsorshlp: This initiative has continued to provide an important revenue stream forthe Trust. People are invited to sponsorthe flying of the national flag on a day of their choice, such as a birthday or anniversary. oras a grft fora friend or relative. By the end of 2024, 159 SJpporters were sponsoring dates on which to fly the Saltire, The names of all sponsor5 are displayed within the Heritage Centre.
The S¢ott15h Ha8 Trust 2023 Recelpts & Payments Account Year ended 31 D•c•mbèr 2024 Trrtal ReceipTS tk)natlons, re8uL4r (lovecote donat10ft5 Restn Fund.. donatn$ re yth*dy5 Restoratlon Fund.. grants re.. P•Irt06.0ge6 4363 4363 970 12361 27 7,950 665 9.750 12261 27 Gfft Aid 2912 3332 48.791 L980 20.34S 4,76> Charltth¢adl¥lth & fvnd rabh Sale of flags and merchandlse Flag Day sponsor5hlp fvndralsl Bank Interest recelvèd Totsl R•(elpts 157 4,083 741 25,326 5,073 iO,Y86 S414 PAYMEP47S Charttabl• actlTAtI (jovecot.. herltagt centre survey Pathways project ELC rates. churth rem, and repal Insurance 2,693 12,9)4 83 1,152 34 1.160 2SO 9407 94.607 70 312 L159 1.170 312 Eknrfcity Audio-visual, Ektrosonk St Andrew's Dav webSe ¥nd Intemet 96J77 3A40 99J17 18,276 Admlnlrtratlon Stsff cost.. curator Newslètter prlntlng and ststlonery Fund rnlsln8.' flags, èvents, race day bscrlptKJns- SLVO 1,500 230 3,953 174 169 6,026 549 279 212 G¢)v•rn•rK• casts Independerbt accounts eyamln•tknn Ic Total Paymth 91701 4,681 24,402 Surplwlld•fldtl lory••i Fynd banceS br•forw#d lnter4und5traler Fund banceS tarri•dltyw•rd 149.8671 66.1 924 65,677 41 24,711 16.734 16.714 66.601
The kott15h Flag Tn Ststement of Balances at 31 Decernr 2024 2024 2023 Bank- Interest account Bank- Current atcount PayPal Account Stripe E-commerce Account Net Assets 14.992 1,378 63,198 1.223 1,140 66,601 16,734 Represented by: Unrestricted funds 16,734 24,712 Restricted fund- restoration 41.889 Total Funds 16,734 66,601 Otber a8s¢ts: Sum due to Scottish Flag Trust after 31.12.2024 Gift Aid claim receNed February 2025 Uabllltles: Sum due by Scottlsh Fla8 Trust after 31.12.2024 Honorarium Independent Examlner These a¢¢ount5 were approved by the commlttee of trustees on Aprll 2025 and signed on that day on thelr behalf by Chalrnian.
THE SCOThSH FLAG TRusr NOTES TO THE ACCOUNTS For the year ttled 31 December 2024 8asls on whleh accounts have been prepared With effect from 1st January 2(YJ7. the Trust's accourts have been prepared on the Recelpts and Payments basis which is applicable to smaller charities with an annual income below £250,CIX). The charity is entirely dependent on the continuin8 SUPPOrt of its subscrSbin8 rnember donors. both Individual and corporate. Gift Aid recovered and publlc donations. Taxatlon As a registered charty. the trust is exempt from income and corporntion tsx to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not fecoverable by the and is therefore included in any relevant COSts. If upon winding up or dissolution of the charlty there remain any assets, after the satisfartion of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having objects slmllar to those of the charty. Remuneratlon Ind expenses for Trustees The executive committee, who are trustees. ceIve neither remuneration nor round-sum expenses. A trustee making a necessary payment to Flag Trust purposes Is only relmbursed for recelpted approved expendlture. Endowm•nt Funds The chartty had no endowment funds in the yearended 31 December 2023. Restrlrted Funds On 30th November 2019, the Trust started a campaign to raise funds for necessary renovations. The balance of the fund at 31 L)ecember 2024 51ood at £ NIL 12023 £41.8891. since the renovatlons We completed.. Grant Funde Restorat5on Fund: Brants re¢elved., East Lothlan Counal Historic Environment Scotland rldor Credrts Baird Trust Pathways improvement project.. East Lammermuir Community courKII Other pathwaTrs donations East Lothian Community Rail Partnershlp= Turtleton Charitable Trust Dovecot restoraiion.. 5wire et 2024 2022 2021 276$ 34,825 36.S81 20,(MJ) 4,000 5.000 15,000 94.4C6 29,000 665 10.415 27J65
Independent Exarniner'5 Report to the Trustees of the Scottlsh Flag Trust I report on the accounts of the charity for the year ended 310ecember 2024 which are set out on pa8es 4t0 6. Respertlve responslbllltles of trUee5 •nd examiner The charity's trustees are responsible for the preparation of the accounts In accordance with the terms of the Charities and Trustee Investment Ikotlandl Act 2005 and the Charrlies Accounts (Scotlandl Regulations 2(X)6 as amended 2010. The charity trustees consider that the audit requirement of RegUlat}n 10111 Idl of the Accounts Regulatlons does not apply. Itls my sponSibl11ty to examine the accounts as required under sectlon 44111 Icl of the Act and to State whether particular matters hive come to my attention. 51$ of Independent examlner's ststement My examination is carried out in accordance wfth ReBulatlon 11 of the Charrtles Accounts1Scotlandl Regulatlons 21J)6. An examlnatlon Includes a revlew of the accountlng records kept by the charlty and a comparlson of the accounts presented wlth those records. 11 atso Includes conslderatlon of any unusu81 emS or d15closures In the accounts. and seeks explanatlons from the trustees concernln8 any such matters. The procedures undertaken do not provide all the evldence that would be requId In an audbt and consequently I do not express an oplnh)n on the view given in the accounts. Independent Eumlner's Ststement In the Coufse of my examlnatlon, no matter has corne to my attentbon 11 whlch glves me reasonable cause to bel that, In any materlal respect, the requlrements.. to keep accountlng retords In attordance woth Sertlon 44111 lal of the 2005 Art and Regulatlon 4 of the 26 Accounts Regulatlons, and to prepare accounts whkh accord wbth the accountlng re¢ords and compty with Regulation 9 of the 2CK)6 Accounts Regulatlons, have not been met, or 21 to which, in my oplnlon, attentlon should be drawn in order to enable a proper understandin8 of the accounts to be reached. Date.. pril 2025