ARGYLL FEDERATION - SWI SCO O(H964 Financial Stsiem¢nts tor the l'ear ended 31, March 2026 Mrs Margarei K Graham BA CA Park.l¢a. Mu&sdale. Tarbert ARGYLL FEDERATION - S INCOME AND EXPENDITURE ACCOUNT for the year ended 31ai March 2026 Note 2026 2025 Re￿1 Fees Affiliation Sale of Headquarter Goods Federation Show Income Ac￿ Receipts AGM In¢ome Sundry Income H H Account Pooling of Fa￿$ Institute Closuro 13375.00 2131.00 217.50 7200.00 20.00 129.00 3990.55 84.90 318.90 79.03 84.00 8890 970.00 724.00 749 81 945.43 13217 1 Central Offica Lev*s Pur¢hase of Headquarter goods Federation Show & Raffle Exp. AGM Expenses H H A¢¢ounl ACM Remitted lo Head Office 13365 00 161.00 6084.90 312 80 3305.62 406 60 607 80 278.00 612 95 79.03 Total payments for activities 14495.98 10802 Governan ecos Secretary's Salary Executive Travel Expensos Stationery. Posts and Adverts Accountancy Fee Hire of Halls Sundry Expenses Donation 840 00 335.10 840.00 229.20 151.63 60.00 20.00 38.00 60.00 112.84 Total payments for govemance 1847.94 Total payments 16343. 12141.45 Surplus For Year 601 51 1075 71 ARGYLL FEDERATION- Sl4M BALANCE SHEET as al 31st Mar¢h 2026 Note 2026 2025 CURRENT ASSETS Prepayments Bank- Treasurers Account Bank- H & H Account 666.98 11645.27 2227. 112.00 12823 69 70.90 14540.20 148C6.59 LESS CURRENT LIABILITIES Creditors 99.40 NET CURRENT ASSETS 1440 Represented By Capital as al 1 $1 April Surplus for year 13807 19 12731.48 Carried Forward 1440 The foregoing accounts a￿ hereby approved by us on behaw of the Federation. President Treasurer (bate 2ai8[z& ARGYLL FEDERATION - S NOTES TO ACCOUNTS for thè year ended 31st March 2026 2026 2025 1. FEDERATION SHOW Show Income Le$$ Expènditufe 399) 55 2. PROFIT ON SALES Inco Sale of Headquarters G¢x￿S ssEx Opening Stock Add.. Purchases 217.50 129.00 184.80 161.(M) 312 80 Lg$8 ." Closing Stock Profil l L￿9 I for year 11 was dèo'ded lo wnle off the stock value in 2025 as nwl ol ts #0￿ was ouidated. 3. H & H ACCOUNT Income 970.C 72d. Less .' Expendilure Profit for year 4. RESERVES 2025 Total R•slr*t•d R•8trictad Total Brought Forward 10181.30 3625.89 13807.19 12731.48 Income lor Year 16945.43 0 1694543 13217.16 Expenses for Ye¥r -16343.92 0-1634392 -12141.45 Transler Carried Fornvard The restricted fvnd was made upof funds frryn Inslrtules whith had dosed. It has now d8Ctded that thèse funds arè Ur￿lk*1Y evèr to n￿1 to be Pa￿ back. ARGYLL FEDERATION- SWI Independent Examine¢$ Report to the Trustees of the Argyll Federation - SWI I report on the accounts of the chanty for the year ended 31st Mafch 2026 which are set out on pages 1 10 3 Respective responsibilities of tho trustees and examiner The charity's trvstees are respoTr%b￿ for the preparabon of the a¢xounts in accordance with the terms of the Charities and Tnjslees Investment I Scotland l Act 2005 and the Charitses Accounts I Scotland l Regulatsons 2006. The chanty trustees ¢onsKler that the audit requirement of Regulation 1011 Ildl of the Account5 Regulatyons does not apply It Is my responsibility lo examine the accounts as required under section 4411} I cl of the Act and to stale whether particular matters have come lo my attention. Ba818 of Indep•nd•nt ¢x•mlner'• ststsmonl My examination is carried out in ￿CordanCe with RegUlat￿n 11 of the Charitie5 Accounts I Scotland l Regulations 20C6. An examination includes a review of the accounting records kept by the chartty and a ¢ompanson of the accounts presented with those records. 11 also includes consideration of unusual items or disclosures in the accounts. and seeks explanations from the trustees COn￿rning any such matters The procedures undertaken do not provide all the evidence that would be required In a audit, and consequently I do not express an audit opIn￿n on the view given by the accounts. Ind•pend•nt oxamlner's statement In tha course of my examination. no matter has o)me to my attention 1. which gryes me reasonable cause to believe that In any matenal respect the requirements '. - to keep accounts records in accordance wrth Section 44 {11 of the 2005 Act and Regulation 4 of the 20￿ Accounts Regulations. and - lo prepare accounts whth accord with the accounbng records and comply wrth RegUlat￿n 9 of the 2￿6 Accounts Re9ulalions have not been met. or 2. to which, in my opinion. attenlion should be drawn in order lo enable a proper under5tsnding of the accounts lo èe reached. Margaret K Graham BA CA Parklea. Muasdale, Tarbert date 2£"