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 iMprov￿￿ent 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 {Scotl￿d) 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