Angus Agricultural Association RECEIPTS AND PAYMENTS ACCOUNTS Tll FOR THE YEAR TO 30 SEPTEMBER 2025 Chgrlty No: SC 004879
Reference and Administrative Information Charity Name.. Angus Agricultural Association Charity Registration Number.. SC 004879 Contact Address: 59B High Street Edzell Angus DD9 7TA Trustees Allan Alston, Agnes Aiiken, Karin Brodin, Elaine BrLiwn, Keviii Brown , Ashleigh Forfar, Louise Greenhill Lauril Gutlwie, Scott Keith, Andr¢w Lawson Jnr., Ashleigh Mackintosh, Sarah Mather, Pauline Maxwell, Roddy Maxwell, Kay Robertson, Catherine Siin, Mark Simpson , Nici Smith , Tom Straiig Principal Offlee-bearers Chairn]an Vice Chairman Scci'etary and Treasurci-: IDdependent Examlner Agn¢s Aitken Arlene Alston R B Cessford CA Whanland Farnell Brechin Angus DD9 6UF BAnkers Royal Baiik Df Scotland, BrothoLk Bridge Arbroatli
Trustees, Annual Report Year ended 30111 Septenjber 2025 Structure, Governance and Management Governing Document The Association is administered in a¢¢ordance with the Tem15 of its Constitution & Rules Recruitment and Appointment of Trustees Coinmittee Members of the Association aTe the Charity Trust¢es. The Comrnittcc Meinbers are chosen froin the Association Members who are considcred to have the appropriate gift8 and skills . The Chainn¢in who is a member of the Association is elected by the Committee from ainongst the Memb¢rs of the Committee. Owganisational Structure Angus Agricultural Association operates under the ternis of its Constitution and Rules. The Committee is due to meet on the first Tuesday of each inontli of the year is responsible foi. all affairs witliin the Association. Oblectlves and A¢tlvltle$ The Association is establish¢d for the following charitablc purposes as defined under Section 7(2) of the Cliarities and Trustee Invcstment (Scotland) Act 2005 7(2) (b) The advanccmcnt of cducation 7(2) (fj The advancement of citizcnbhip and cominunity d¢velopment 7(2) (g) Th¢ advancernent of the arts, heritag¢, ciilture or science 7(2) (o) The advanccment of animal welfare 7(2) (m)Tlie advanceinent of environmeiilal pi'otection or iMprovent And iii furtherance theTeof'.- a) Through the organisation of an annual show, to provide a platform for the public to come aiid be educated and to learn at firsthand about thc methods of land manageinent and animal husbaiidry through, for exainple crop competitions, animal showing classes, demonstrations and the various displays which are accessible to the public at the show b) To provide and increase awareness foi. the children of the coinmvnity(via competition8 and activities) which will ultimat¢ly broaden their understanding nf the natural environm#nt and its integration with fanning and fo(Jd production as a whole. To further proinote art and cultur¢ through children s competitions suLh as baking and creative art c) To promote excellence in a wide range of agricultural based activities e.g. sheep shearing and the production of quality livestock which are only achievable through hkgh standards of crop husbandry and animal welfar¢ d) To Consider all reasonable requests for SponsoT8hip or Patronage associated with the furtherance of agricultural culture and heritage. and the development of agTicultural skills within the UK and overseas
e) The pron]otion of good aniinal husbandry through the organisation of livestock classes which are on public exhibition and which aTe furtlier judged at the Show. The animals on sliow are from local farnis and in priine condition and will include inost types of fam] aniinals (cattle, sheep, goats, horses) as well as gun dogs and working Collies. Demonstrations of good husbandry will also include, foT e.g. sheep shearing and horse slioeirAg To promote and develop the protection, Conservation and iinprovement of ihe physical and iiatural environment and to rther promote companies whose activities inay furtlier this and all other objectives here stated g) To establish andlor support any other charitable purpos¢ falling within the Association s objectives, and to take such steps as may be deemed appropriat¢ for the purpose of raising funds for the Association s activities h) To coiitinue with ld other activitivJ deemed to further any of the above listed objectives Achievements and Performance The Associalion s annual show - ' Tlie Angus Show" was held at the Brechin site .. Financial Revie Th¢ Association made a profit of £9943 Payments were in&de to the Secretary/ Treasurer - Arlene Alston who received a total of £ 8400 in respect of all asp¢cts of her s¢rvice provision . and to a Trustee - Scott Keith £ 5535 in respect of his work setting up and dismantliiig the show infrastructure Reserves Policy At the year end the Association had a balance of unrestricted funds amounting to £79131 these funds are Sutficient to. l. provide the woi-king capital required lo stage the atmual Angus Show 2. provide the Committee Members with the confidence that should, as has liappened in the past, the Annual Show be overcome by events out with the coiilrol of the Committee, and little OT no income be generated by Ihe Show, there are suffi¢icnt funds to pay the Creditors of the Association, without recourse to the per.8onal assets of the Mernbers of the Committee The Association also lield £250 of restricted tsnds which have been provided for the purposes of thc Late Archibald A Whyte s Prize Fund
Trustees, Annual Report (cont) Yelkr ended 30 September 2025 Statement of Trusteesl Respon5Abi]ities Tlie Manb¢rs of th¢ Cominittee must prepare financial statemenls which give sufficiei?t detail to enable an appreciation of the traDsa¢t10115 of thc Association duiing the financial year. The Members of th¢ Comi]]itte¢ are responsible for l(eeping proper accounting records wliich, oil request, musl reflccl t]ie financi81 position of the Associlltion at that tirne. This must be done to ensure that the finanoial statements coinply with the Charities &nd Trustee Investmcnt {Scotld) Act 2005, the Charities Accounts (Scotland) Regulations 2006 They ar¢ also r¢spoiisibl¢ for safeguarding the assets of the Association and rnu5t take reasonable steps for the pi'evention and/or detection of fraud and other irregularities. Approved by th¢ Trustees and signed on thoir behalf. Agnes Altke Cliolrman Date 13111 January 2026
Angus Agricultural Association SC 004879 Independent Examiner9s Report to the Trustees of the Angus Agriculthral As$oelatlon I report on the accounts of the charity for the year ended 30 September 2025 which are set out on pages 7 to Respective responsibilities of trustees and examiner Th¢ charity's trustees are responsible for the preparation of the accounts in accordaiice with the tern]s of tlie Charities and Trustee Investment (Scotland) Act 2005 and the Cliarities Accounts (Scotlaiid) Regulations 2006. Tli¢ charity trust¢es consider that the audit requireineiit of R¢gulation 10(1) (d) of the Accounts Regulatioiis does not apply. It is iny responsibility to exainine tlie accounts as required under section 44(1) (c) ot th¢ Act and to state whetlier particular inatters have coine to my atteiition. Basls of independent examiner's statement My examinatioii is Carried out in aecordance with Regul<ition I l of the Charities Aecounls {S¢otland) Regulalioiis 2006, An examination includ¢s a r¢view of the accounting records kept by the charity and a comparison of the accounts presented with those record5. It (Ilso includes consideration of any unusual iteins or disclosures in th¢ accounts, and seeks explaiiations froin the tnistLi% concerniiig any such Inatters. procedures undertaken do noi provid¢ all the ¢vidence tliat would be required in an audit, and consequently I do not express an audit opiiiion on the view given by the aLCOlllIts. Independenl. eYAnJiner s statement In thL coul'se ot my examinalion, no inatter has come to iny attention wliich gives m¢ r¢asonablL Lause to believe that in any rnatcrial respect the requirements.. to keep accounting records in accordance with Sc¢tion 44(1) (a) of the 2005 Act and Regulatioii 4 of the 2006 Accounts Rcgyulations, and to prepare account8 whicl) accord with the accounting records and oomply with Regulation 9 of the 2006 AcLounts Reg7ulations have not been mel, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the aecounts t be reached. Narne.. R B Cessford CA Addre55.' WhanlaThd Farnell Brechin Angus Date:
USA ricultural Association Reeei ts And Pa ments Account Year ended 30th Se tember 2025 Unre$trlcted Resti'icted Endowment Fund5 Funds FuThds TolAI Total 2025 2025 2025 2025 2024 Recei Note Legacies Aciiviiies for Gonerating FUE Bank & Deposil interest Iiives¢ment in¢ome 98236 98236 79924 811 1021 99047 99047 80945 Rental of preinisc5 Sale of asse(s Sale of ii)Ve51m¢nlS Visit Scotland Grant Oiher Receipts 99047 99047 80945 nt Costs of Kenergtlng funds Cliaritablc Activities 87638 87638 79508 1466 1466 1090 Governance costs Otlier piyments Furchase of Assets 950 Total Pa Ine 89104 89104 81548 xcess of income over payments for the year before trknsfers 9943 9943 {603) Tran$fer$ Excess of Recelpls over Payment5 for the year 9943 9943 603
bi Duglit keJ'.Vai 99,; 75i so¢1*trlln.fTroggtsE' Arlene Alston
An ILSA ricultural A5SOClatiOn Notes to tlie Accounts l Trustee Remlllleration and Related Party Trllnsaetions No trustee received 2ny remuneration or reiinbursement of expenses during the year. No Iruslee or a person ielated to a trustee l)ad any p¢rsonal interest in any contract or transactioli entered into by the chaiity during tlie ycar. 2 Movements In Funds At l October A$ 30 Sept 2025 At 30 Sept 2024 2024 Reeelpts Payments Unreslrlcted fund5 Op¢raiional Fuiids 69188 99047 89104 79131 69188 69188 99047 89104 79131 69188 Restrlcted funds Late Archibald A Whyl¢'s Prsze Fund 250 250 250 250 250 250 Endowment fund$ Total fund¥ 69438 99047 89J04 79381 69438 ted Funds Prize Fund Capital
3 Aiioly$i$ of Payments 2025 2025 2024 Costs of generating funds Consists of Payments lo lo¢Jl voluntary organisaiions as p¢r Charitable activiiies) Prize ittoney (and related costs-rosettcs etc) award¢d ¢0 competitors 87638 87038 79508 12597 1?597 11361 54226 54226 50981 Direct costs of operating Show Bank charg¢s Adtninislraiion expenses Insurance 761 761 25 8400 400 8400 3143 3143 2790 Printing sialionary postage & teleplione Affiliation fees licences etc 3656 3656 3510 3895 3895 1966 Committ¢¢ expenses 960 960 475 87638 87638 79508 Charltable actlvltle$ Payments ro local voluntary organi881ions assisting at show 1466 1466 1090 1466 1466 1090 Governance costs Indep¢ndent exoininer's fees Other pftyments Purchase of assets 1200 Puiehase of investments 89104 89104 81798 4. The Secret&ryl Treasurer reteived a total of £8400 in rtspeet of all 2$pects of the 5ervi¢e proylslon to Ilie Association. This ineludes office fA¢ilitie8 2025 2024 Collectlons for Thlrd Partie