**Charity number SC 009282** **SCOTTISH DAIRY CATTLE ASSOCIATION ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025** ## **SCOTTISH DAIRY CATTLE ASSOCIATION RECEIPTS AND PAYMENTS ACCOUNT for the year ended 31 December 2025** |**RECEIPTS**
Donations and grants
Investment income
Sundry income
TOTAL RECEIPTS
**PAYMENTS**
Payments for charitable activities:
Printing, stationery and postage
Donations
Computer and website costs
Sundry expenses
Grants
Governance costs
TOTAL PAYMENTS
NET RECEIPTS/(PAYMENTS)
Transfers to/(from) funds
SURPLUS/(DEFICIT) FOR YEAR|**Restricted**
**Unrestricted**
**Funds**
**Funds**
**TOTAL**
**2025**
**2025**
**2025**
**£**
**£**
**£**
-
1,121
1,121
-
131
131
-
50
50
-
1,302
1,302
-
275
275
-
-
-
-
150
150
-
1,121
1,121
-
-
-
-
254
254
-
1,800
1,800
-
(498)
(498)
-
-
-
-
(498)
(498)|**TOTAL**
**2024**
**£**
905
146
-
1,051
274
-
150
455
-
254
1,133
(82)
-
(82)| |---|---|---| **SCOTTISH DAIRY CATTLE ASSOCIATION STATEMENT OF BALANCES for the year ended 31 December 2025** |**Bank and cash in hand**
Opening balances
Surplus/(Deficit) for the year|**Restricted**
**Unrestricted**
**Total**
**£**
**£**
**£**
15,211
17,359
32,570
-
(498)
(498)
15,211
16,861
32,072
**2025**|**2024**
**Total**
**£**
32,652
(82)
32,570| |---|---|---| Approved by the trustees and signed on their behalf on 19 January 2026 G Lawrie Trustee **SCOTTISH DAIRY CATTLE ASSOCIATION NOTES TO THE ACCOUNTS for the year ended 31 December 2025** |**1. Unrestricted Funds**
General Fund
**2. Restricted Funds**
Milk recording promotional fund|**Balance at**
**Balance at**
**1 January 2025**
**Receipts**
**Payments**
**31 December 2025**
**£**
**£**
**£**
**£**
17,359
1,302
(1,800)
16,861
15,211
-
-
15,211| |---|---| The Milk recording promotional fund is used to educate, promote and assist any issues and developements within the Scottish dairy industry.