REGISTERED COMPANY NUMBER.. SC363659 (Scotland) REGISTERED CHARITY NLMBER= SC008026 f the Trustees Uhfiuditcd Fin tatements lor the Yellr Endod 1st December 2025 tti5hN ti tock Club Farrics Kirk & Mtveao Dumfri¢s l-'nterprise Park Hcaihhall Dutnfries DUMFRIESSHIRE DGI 3SJ at Stock Club Contents of tho binanci¥l Statements lor the Year knd d De¢embtr 2025 Pwge Report of the Tru$t¢¢$ Indtpendent Examiner s Report St*temÈnt ofFin&ncial A¢tivitie$ BxlgTrce Sbect Nott5 to the FinaDcial Stattments Detsiled Statement of Finantial Activit1¢5 10 S¢otti$h Nxtional Fat Sto¢k Club Re for the Ye ort of the Trustets 1st Deeember 2025 The trustee5 %vho are also dire£iors of the charity for the purposes of the Compani¢s AGt 2006, present their rep)rt with th¢ financial statcments of thc charity for Ihc ycar ended 3151 De£embcr 2025. The Irusiees have alloptcd the provision5 Of Accounting and Reporting by Charities.. Sthiement of Recommcndcd Practi¢¢ applicablc to charirics preparing their accoullt5 iii accordance with the Financial Reponitt8 Standard applicable in the UK and Republic of Ireland IFRS 102} leffeciiv¢ l January 20191. OBJECTIVKS AP4D ACTIVITIES Obje¢tive$ And Altns Thc Charitable cornpany'5 objccliv¢s as set out in its Mcmorandum & Articles of A$50ciation are.. al To tducaic the public Een¢rally and farniers in parti¢ulaT with regard to breeding, fc¢din8 znd n]Jintaining the w¢ifar¢ ofcaiile. sheep, pig& poultry and otheT livesrock. bl To prgmole scieniific rcscarch in¢0 the breedin& feeding and Welfa￿ of Such livestock and to the results thereof to provide training and to promote besi praetite. cl To promoie excellence in Scottish livestock and to advance educ81ion 8ttdlor sci*)tifJc research Ihcrcin through llnnudl and othcr shows nd ¢0 award prizes, awards andlor bur5arie5 in conneciion therewilh. ThLS is achicv¢d by thr organisation of the Native Porty show, Premier Meal Exhibitson and Livcscfji ACHIKVLMENTS AND PERFORMANCE Ch4ritxbl¢ activities The chariiable comparty had continued ￿ educaie the public generally and farmers in particular with regard to br¢¢ding, feeding and maintsintn8 th¢ welfare of caiilc, shcep, and other livestock. Increasing our FKdigre¢ lambs and talf rlass¢s for Showing purposes. The chariiable company has ¢oniinued to promoic scicniifit rcs¢arrh into br¢edin& fecding and w¢llar¢ of such livesiock. Each Ye￿ we also run & charily rib ro￿ audion, this year in aid of RSABI and Macmillan nurses. FINANCIAL REVIEW Re5orv¢5 poliey Thc unresiricicd funds amounted to £80,17812024. £76,168) and Ihe iru$te¢s ofthe opinion this is ad¢qu4t¢. The surplus for the yeaT was £3.99212024- £2,834) FUTURE PLAP45 Th¢ Charitable company will coniinue io cdueaic the public gencrally and faTtn¢r5 sn particular with rc8ard to br¢edin& feeding and aintsining lh¢ w¢lfare of ￿ttle. sheep and othLr liv¢slock. The chariiable comwy will also coniinuc to promote 5cicntific rcscarch into thc brc¢din& f¢¢ding and welfare of 5urh livestock. This will cortlinu¢ to be acliieved through organisalion of the Livescoi show. STRUCTURE, GOVERNANCE A￿D MANAGEMENT OrE#1115ational 5tructurt The board mernbers of the chariiable company are its trustees for the purw5c of ehariiy law. Thc board consists of th¢ Chainnan, Vice-chairman, treasurer and up io twenty individual irusie¢s. The Chairman and Vi¢e.Chairman musi be re-ele¢l¢d annually by the Trustc¢s at each Annual G¢n¢ral Meeting and sh211 not hold office for more than Ihree years. The TTU$t¢¢5 ￿Tv¢ for a continuous period of five years. Annual membcrship ofthe charitable company is availabl¢ 10 any pctson applying to Ilie Board, tlthuugh ¢hc Board has the right to refuse membership. The Board may ai any lime elect a5 an Honorary Memb¢r any pcrson Ihcy rnay approve. The Trus*e5 del¢Eate th¢ doy to day responsibility of tDanaginB thc charity 10 Julie Wighi. Risk management The Irustecs have a duty io idcntify and review ihe risks to which thc charitable cornpany is exposed and to ensure appropriat¢ ¢ontTo15 are in place io provide reason2ble assurance against fraud and error. REFERENCE AND ADMINISTRATIVE DETAILS R¢gistered Company number SC363659 Iscoildiidl Re2l8ttrtsd Chority numb¢r SC008026 Pa£e I rthty riryutcrul gmt¢ D0109KA J B￿LIaY esl ' Citsig H I>iinkTrp D I:tr$ki B HirprT il IIDrvcy 4 V4fflc¢ A Ivctr l.a￿1¢5 Kirk &.U£V¢an Dyfflfri¢> Init￿ri￿. PJtk Jyrnlnes ObMFRIEbSIIIRC t￿1 JSJ Apptovtd byurthr0lthei￿ardUfIrnsl¢rsOj sih,WAy !V26 WMI *¥n¢d on iisbrhalff by.. VJnLY- Tru*(L P4e2 Inde e￿dent Ex&miner's Re ort to the cotti.sh NAtion#l Fat Stock Club U5tee5 of Independent exAmlner's report to the trus¢ee5 oIScottish NAtion*l Fat Stotk Club I'the Company,) I report to thc charity trustees on m>. examinaiion of Ihc L￿o￿nts of ilie Company lor the year endLd 31st Dtcefflber 2025. Re5ponsibllltles b*$is of report As Ihc charity's trustee5 of the Comp2rty12nd also it5 directo￿ for ihe purposes of company lawl you are responsiblc for rhe preparation of the a¢counrs in accordan¢¢ with the requ1￿m¢nI5 of Ihc Comp2nits Act 20Q61'th¢ 2006 A￿,1. Having 5at15fJed myself that the account5 of the Company 2rc noi required 10 b¢ audil¢d under Part 16 of the 2006 Ati and are eligible for independeni exanjination. I report in respcct of my exarnination of your charity's accounts as carried out under Section 145 of Ihe Chtriiies Aci 2011 I'the 2011 Aci). In ¢arryirt8 Out tny ¢xamJnaiion I have followed th¢ DiTCCtion5 given by Ihe Charity Cottunission undcr S¢ction 14515) Ibl of ihe 2011 Art lrtdependont examiner's statement I havc complcicd my examin￿lOn. I confirm thai no maitsT$ hav¢ com¢ to my attenlioD in conneuion with the Cxamination giving me cause io kli¢v¢'. ac¢ounting records were noi kept in reswt of ihc Company as required by Se¢iion 386 ofthe 2(K>6 Aci. or the acc4)unts do not &ccord with Ih05e records. or the accounts do not comply with ihc aecouniirtg T¢quir¢m¢nts ofscction 396 of the 2006 Act other than any requiremcnt thai ihe awounts give a irnc and fail view which is not a matter considered as part of an independent cxaminaiion.. OT the accounts have not b¢¢n prcpared in accordancc with the mcihods and principles of Ihe Staietneni of Recomrnended Prdctice for accounlsng and rcponing by charities (Applicable to chariiics prcparing their ttttounts in accordance with thc Financial Rtporiing Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no cottcerns and have come across no oih¢r mai¢¢rs in ¢onneciion with the ¢x&mination to which alteniion should bc drawtt in thi5 report irt ordcr to Cnable a propcr understhnding of the accounts 10 be reached. Rodnty Palmer BA CA Th¢ Institute of Chartered Accountan¢5 of Scotland Fatries Kirk & Mcvean Dumfric5 Enicrprisc Park H¢athh211 Dumfries DIJMFRIESSHIRE DGI SSJ 5th May 2026 Page 3 ational F4t Stock Club t of FinAneiAI AttlVLtics tm er 2025 for iht Y 2025 2024 Toral funds Unrestricted rund Noic5 INCOME AP4D ENDOWMENTS FROM Donaiions and legacies 22,645 24.882 Other Iradin8 a¢¢iviti Other incom¢ 43,050 9,482 46.621 1,439 TotAI 75.177 72,942 EXPENDITURE ON Rai5in8 funds 150 Charitable ittiwitit$ Cosis of Events Support C03t5 55,213 15.972 48,273 21.685 Tot•1 71.185 70,108 NET INCOME 3,992 2.834 RECONCILIATION OF FUNDS Toi*l funds broughi forward 76.186 73,352 TOTAL FUNDS CARRIED FORWARD 80.178 76.186 The note5 fortn part of these financi￿ llaiem¢nts Page 4 J..1 CVRRENT ASSETS 240 Ik'Nor$ Z.446 11,144 80,518 CREDITORS Amourts [￿1111￿ wiUiiK onG hEI' LUItKEhT..%SSET5 TQT#lLASSETS LISS CURRLIT LIAOILIYILS NET ASSkTS un1c51nr￿j TofALFUliDS 10.171 Th¢ cli￿1￿￿1( (￿MpanY IS ¢J¥.Iil¢d ID ¢X4'WA from &udil yndEr of ihE Compini¢5 Aci 2006 for Ik )eJi enthd ie Incli￿5 ¥L'4blt¢d ULC ¢ninPiny to obwin affl a4lil of Ils linawil xai¢nKnLf for JElr jla tkttmtrtr 20?J Ill The.'ruS*¢& ft¢L'fio￿4EdÉ{ th¢irr¢qJonsibiliil¢s 5u{jiig d￿TrIab￿ kixp5 uGwuni1￿ Uiai cothpty iyiih Seciiyn5 516 Jg7 of rh¢ &ry4n*s ilct 2006 p￿liarIE￿I., fiilMCI4 #.￿tI￿L￿ts ￿h1¢h 4nd fair ¥￿'W of oi Jffaits ofthe COnNwy Cnd of tKh finunÈiJl yLpai ofiL%yJtyu5 Ikfi¢ii for roth fin*KiqI >*ir In oetvr4iDIX Wilh Iht ityv*emenu o¢See1￿15 j94 395 Jnd ¥thi