Scottish History Society Registered Scottish Charity no. 005043
Income and Expenditure for the year to 30th September, 2025
| Income Statement | 2024‐25 | 2023‐24 | |||
|---|---|---|---|---|---|
| £ | £ | ||||
| Income | |||||
| Subscriptions | 11,470.83 | 11,898.45 | |||
| Tax recovered on Gifts in Aid | 0.00 | 0.00 | |||
| Sales & Royalties on past publications | 1559.07 | 625.52 | |||
| Interest on Deposit Account | 876.48 | 451.21 | |||
| Publishers Licensing Income | 443.09 | 402.17 | |||
| Sale of Stock | 10.00 | 20.00 | |||
| Donations | 0.00 | 100.00 | |||
| Ratcliff bequest | 0.00 | 3,000.00 | |||
| Total Annual Income | 14,359.47 | 16,497.35 | |||
| Costs | |||||
| Witchcraft printing & postage | ‐14,110.77 | 0.00 | |||
| John Bellenden printing | 0.00 | ‐5,756.51 | |||
| John Bellenden postage | 0.00 | ‐2,334.50 | |||
| Volusenus printing | 0.00 | ‐5,986.06 | |||
| Volusenus postage | 0.00 | ‐2,165.00 | |||
| Rosebery prize | 0.00 | ‐350.00 | |||
| Alasdair Ross prize | ‐483.00 | ‐500.00 | |||
| Warehouse storage | ‐248.88 | ‐230.40 | |||
| reduction of stock by sales | ‐10.00 | ‐20.00 | |||
| Misc. & P&P | ‐103.99 | ‐182.43 | |||
| Web hosting fee | ‐17.99 | ‐690.77 | |||
| Conference | ‐643.00 | ‐779.00 | |||
| Joint lecture with Society of Antiquaries | ‐300.00 | 0.00 | |||
| Total Annual Costs | ‐15,917.63 | ‐18,994.67 | |||
| Net (loss) / profit for year | ‐1,558.16 | ‐2,497.32 |
Scottish History Society Registered Scottish Charity no. 005043
Balance Sheet as at 30th September, 2025
| Balance Sheet | 2024‐25 2023‐24 |
|---|---|
| Assets | £ £ |
| Stock ‐ Unsold Publications Debtors 30‐Day Notice Account Bank ‐ Current Account |
1,440.00 1,450.00 50,876.48 33,074.93 11,447.76 30,706.90 |
| Liabilities Creditors Net Current Assets |
63,764.24 65,231.83 |
| Capital Account Total Opening Balance Profit/ Loss |
65,231.83 67,729.15 |
| ‐1,558.16 ‐2,497.32 |
|
| Total Closing Balance | 63,673.67 65,231.83 |
I report on the accounts of the charity for the year ended 30th September, 2025. The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met.
Ross MacGregor 5 Old Hightown Green Peterstow Ross on Wye. HR9 6LD