Regthred tharity SC&)2778 The Scottish Flag Trust Report and Financial Statement For the year ended 31 December 2025
The Scottish Flag Trust Contents Page Legal and administrative information Trustees, Achievements Report Statement of Receipts and Payments Statement of Balances Notes to the accounts Independent examlner's report
5cottlsh Flag Trust: Report of the Trustees for the year ended 31 December 2025 LEGAL & ADMINISTRATIVE INFORMATION Trust Patron Trustees Professor Emerltus Slr Tom Devlne David Wllliamson Chair and Saltire Society Member Davld M S Johnston Rlna Moore Fraser Thompson Morag Gray Moray Cattanach Cynthla Guthrie John Mcmlllan Saltire Society Member Saltlre Society Member Honorary Treasurer Structure, Government & Management Govemlng Document The Trust Is governed by Its Constltutlon, last updated 29 October 2011. As a charlty, It Is reglstered wlth the Office of the Scottlsh Charlty Regulator (OSCR) reference SC002778. Trustees and Organlsatlon The Trust Is an unlncorporated assoclatlon wlth a maxlmum of 8 Trustees at least 2 of whom requlre to be members of the Saltlre 5oclety. Throughout 2025 the Trust had a full complement of Trustees. The Trust Is requlred to have a mlnlmum of 3 board meetlngs each year, and durlng 2025 the Trustee5 met on 5 occaslons In January* Aprll Julyj September and December. Oblectlves As set out In the ConstItutlo the purposes of the Trust are:. the advancement of the herltage of the blrthplace of Scotland's natlonal flag- the St Andre5 Cross or Saltlre- Includlng the malntenance and upkeep of the Saltlre Memorlal and assoclated floodllghtlng and the Flag Herftage Centre located wlthln Athelstaneford Klrkyard, East Lothlan. b) the advancement of the educatlon of the public at large and Scots as to the origins of Scotland's national fla& and the encouragement of the proper use of the flag both wlthln and outwlth Scotland.
Risk Management The Trust regularly revlews polldes and assesses rfsL The gradual deterloratlon of the structures and pathways at the blrthplace had been Identlfied In 2021 a5 a malor concern and a programme of refurblshment and renewal was drawn up to address thls. The Trustees had also identlfied the urgent need to Increase revenue streams to meet annual maintenance Co5 and measures to address thls have been put In place. 2025 ACHIEVEMENTS Vlsltor Season: The Hffltage Centre was able to open for the full 7 month season April to October. Vlsltor numbers remalned steady. Thanks are due to custodlan Tora Harrlson who Is responsibility for ensuring the Centre and tollet are opened dally throughout the Seaso The Tap to Donate faclllty In the Herltage Centre contlnues to be a worthwhlle Investment In attractlng card donatlon& A new footfall Camera was Installed In the Centre, and thls wlll allow vlsltor numbers to be more accurately monitored, Prolect - Tlmelln* Followlng on from the successful upgrading of the path network and Installatlon of the 12 timellne rouftdels In 20241 the Trust erected In June a tlmellne Informatlon panel on the outer wall of the churchyard, faclng the DoocoL Thls comprlses a robust galvanlsed framework wlthln which are set Individual panels provldlng hlstorlcal background for eath of the roundels, together wlth detalls of the sponsors. Prolect- The Saltlre Memorfal: The maln focus durlng the year shlfted to the condltlon ol and future prospects for the Saltlre Memorial. Opened at a publlc ceremony in 19651 the Memorlal comprlses a concrete monollth wlth a tall flagpole attached. Recent Inspectlons of the strurture had revealed halrllne cracks In the structure, whlle a prellmlnary report had outllned varlous treatment optlons and cost Thanks to a very generous donatlon of £10,000 by one of the Trusvs supporters, the Trust was able In the Sprlng to commlsslon speclallst conservatlon archltects Slmpson Brown to carry out a more detalled Investigatlon. Slmpson & Brown's first repo¢ a St(rtement of Slgnlfjcanc4 looked at the hlstory and condltlon of the Memorial. The maln findlng wa5 that the structure did not merft ststutory li5tin& Their second report consldered a range of Firture Optlons for the Memorlal. Optlons based on the retentlon and repalr were felt to be expensfve, wlth no guarantee that the repalr5 would be long lasting. Instead, the Trustees SUPPOrted the optlon involving the removal of the Memorlal and replaclng It wlth a new Monument In the
form of a semicircular wall to the rear of circular stone base. Behind the wall would be a tall free standlng flagpole. The face of the wall would have approprlate features In text and Image5 about the Saltlre appearing in the sky above the 9thC battle. In October, the Trustees held a publlc meetlng to gauge a reaction to the Slmpson & Brown reports, and broad support was expre55ed for a replacement monument as outllned above. Thls allowed the Trust to commlsslon further work on the Ilkely costs of constructing the new Monument (around £38ok), and then to launch its appeal for fundlng on St Andrews Day. 3. Prolect - AV Upgradv. Because of hlgher prlorlty belng glven to replacement Saltire Monumenfy lIe progress was made wlth thls prolecL Marklng St AndreWs Day. On Sunday 30 November, Scotland's natlonal dayp the Trust organlsed a speclal St Andrew Servlce In Athe15taneford Klrk The date wa5 60 years to the day slnce the openlng of the Memorlal, and the Trust opted to mark thls wlth the officlal launch of Its appeal to bulld a new and ffttlng replacement Saltlre MonumenL The Trust worked closely wlth the Klrk Sesslon and the mlnlster Rev Douglas Hamllton to make the day a memorable occaslon. The Flrst Mlnlster John Swlnney and the Secretsry of State for Scotland DglaS Alexander were present and gave readlngs In the Klrt as dld the Moderator of the Church of Scotland the Rlght Rev Rosle Frew. Other falth leaders and consuls attended, the event, together wfth Heralds from the Lyon CourL Haddlngton Plpe Band welcomed the guests as they arrfved at the Klrkyard, and Dunbar Slngs Cholr and Andrea Baker performed wonderfully durlng the servlc& The weather was klnd, and televlslon camera were presenL 365 Saltlre Sponsorshlp: Thls Inltlatlve has contlnued to provlde an Important revenue stream for the Trust. People are Invlted to sponsor the flylng of the natlonal flag on day of thelr cholce, such as a blrthday or annlversaryp or as a gift for a frlend or relatlve. By the end of 20251 171 SUPPOrters were sponsorlng dates on whlch to fly the Saltlre. A gulded tour In Athelstaneford, taklng In the Dooco4 the Memorlal and the KlrK was organi5ed In early November for Patrons of the Saltlr4 followed by lunch.
The Scottlsh Fla8 Trust 2024 RÈcelpts & Payments Account Year ended 31 December 2025 Pmle AECEIPTS Donatlons, regular Dovecote donatlons Restn Fund.. ¢k)natlons re pathways Re5toratlon FLmd'. grants recefved.. Pertwte 6. wgt6 S41 970 12.261 27,865 i 11.478 GfftAld 2366 19Jl8 3.332 48,791 77 5A41 Ch•rft•bl•adlvkl•i& fund la11 Sale of flags and merchandlse Flag Day sponsorshlp fundrabl ank 5nterest r1ved Tot•1 Rer4lpts 165 165 4A62 213 24.758 130 5,073 820 S414 213 10281 14A77 PAYMENTS Ch•fft•bl• •ctl¥ld•s Dovecot costs Pathways $t011t10 prolecl Memorlal rtstoratlon ELC rates, church nt, and r*p•lr5 In$uran¢e Electrfclty Audlo-v1s1, El•¢trosont Fund ralslng Flags St Andrew's Day Webs¢ •nd Int•m•t 764 1,770 94.fy)7 113 1.270 312 1.159 IA78 2207 2207 428 4x1 230 616 450 230 474 538 16J52 Adm5nlstr•tk¥n Staff cost.. curator Newskner prlniin8 and stationery Fund r•lslng: fLi6s, events, rxe d•¥ 5ubstrfptlon5- SCVO Flnance char8es- chk 1.700 251 L7(K) 258 349 2,324 279 212 4,764 Independent accounts examlr4tlon il Total P•yrnents 16.952 7m6 24018 104.681 Surpluslldefidtl lor year Fund balan¢tt brought foMrd lrter.fvnd transfer FuThl balancès tarrled for¥A 114751 3205 16.714 2,475 17A64 7x1 16.734 149.8671 66,601 ZN75 17A64 16.734
The Scottlsh Nag Trust ststement of Balances at 31 December 2025 2025 2024 Bank- Interest account Bank- Current accounl PayPal Account Stripe E<ommerce Account Net Assets 15,905 1,070 14.992 1.378 364 17.464 16,734 Represented by: Unrestrlcted funds 17,464 16,734 Restricted fund - restoration Totsl Funds 17,464 16,734 Other ass•ts: Sum due to Scottish Flag Trust after 31.12.202¢ Gift Aid clalm recelved February 2026 3,842 Uabllltl•s: Sum due by Scottlsh Flag Trurt after 31.12.2025 Honorarlum Independent Examlner These accounts We approved by the MmIttee of trustees or .11. May 2026 and signed on that day on thelr behalf by David Wllllamson. Chalrman. Chaiman
THE sCOlSH FLAG TRUST NOTES TO THE ACCOUNTS For the year ended 31 December 2025 Basis on which accounts have been prepared With effect from 1st January 2CKJ7. the Trust's actounts have been prepared on the Receipts and Payments basis which is applicable to smaller charrties with an annual income below £250.IJX). The charity is entirely dependent on the continuing SUPPOrt of its subscribing member donors, both indNidual and corporate, Gift Aid recovered and public donations. Taxatlon As a registered charity, the trust is exempt fn)m income and corporation tax to the extent that its income and galns are applicable to charitable purposes only. Value Added Tax is not reCorable by the trust and is therefore Included in any relevant costs. If upon windin8 up or dissolution of the charty there remain any assets. after the satlsfartlon of all debts and liabilbe$. the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies havin8 objerts similar to those of the charity. Remuneratlon and expenses for Trustees The executive committee. who are trustees. recelve nelther MUneratIon nor round-sum expenses. A trustee making a necessary payment to Fla8 Trust purposes Is only relmbursed for recelpted approved expenditure. Endowment Funds The charity had no endowment funds in the year ended 31 December 2024. R•strlcted Funds On 30th November 2019. the Trust started a campaign to raise funds for necessary renovatlons. The balance of the fund at 31 December 2024 Stood at £ NIL 12023 £41.8891, gnce the renovation5 were completed.. Grant Funders Restoratson Fund.. 8rants recelved: East Lothian Councll Hlstorl¢ Envlronment Scotland Vlrldor Credlts Balrd frust Pathways Improvement project.. East Lammermuir Community councll Other pathways donatlons East Lothian Community Rail Partntr5hip= Turtleton Charltable Trust Dovecot restoration.. Swire et¢ zo 2023 2022 2021 34,825 36,581 20.) 665 IOA15 Is.(x 29.(X)) 94.406
Independent Examiner's Report to the Trustees of the Scottlsh Hag Trust I rewrt on the accounts ofthe chartty forthe year ended 31 December 2025 which are set out on pages 4 to 6. Respectlve responsibilit1 of trustees and examlner The tharity's trustees are responsible for the preparation of the accounts In accordance with the terms of the Charlties and Trustee Investment1Scotlandl Act 2CKJ5 and the Charities Accounts (Scotlandl Regulations 2CK)6 as amended 2010. The charity trustees consider that the audrt requirement of RegUlatn 10111 Idl of the Accounts Regulations does not appty- It Is my responsibilty to examine the accounts as required under section 44111 Icl of the Art and to state whether particular matters have come to my attention. B•31s of Independent examlnerfs statement My examlnation is carrled out In accordance with Regulatlon 11 of the Charfties Accounts Iscotlandl Re8ulatlons 2(X)6. An exarnlnatlon Includes a revlew of the accounling records kept by the charity and a comparlson of the accounts presented wlth those records. It also Includes conslderation of any unusual Items or dls¢losures In the accounts, and seeks explanations from the trustees concernln8 any such maiters. The procedures undertaken do not provlde all the evldence that would be requlred In an audlt and consequentty I do not express an oplnlon on the VFew glven In the accounts. Independent Examlne¢s Stateniefit In the course of my examlnation, no matter has come to my attentlon 11 which gives me reasonable cause to belleve that, In any materlal respect, the requirements: to keep accountln8 records In acCordae wlth Sectlon 44111 lal of the 2CM)5 Act and Regulatlon 4 of the Accounts Regulatlon5. and to prepare accounts whlch accord wlth the atcountln8 record5 and comply wlth Regulatlon 9 of the 2(6 Accounts Re8ulatlon$. have not been met, or 21 to which, In my opinion, attention should be drawn In order to enable a propel understanding of the accounts to be reached. Erit Wishart 69 Promenade Edinburgh EH15 2DX Date: May 2026