The Army in Scotland Trust Trustees, Annual Report For the year ended 31 December 2025 **Trustees' annual report for the year ended 31 December 2025** ## **Contents** Contents ................................................................................................................................... 1 Message from the Chair .......................................................................................................... 2 2025 in numbers ...................................................................................................................... 3 Objective and activities ............................................................................................................ 4 Achievements ........................................................................................................................... 5 Plans for 2026 ........................................................................................................................ 1O Financial review ..................................................................................................................... 11 How the Fund is constituted and governed ........................................................................... 14 Reference and administrative details .................................................................................... 15 Receipts and payments accounts .......................................................................................... 17 Contents 1 December 2025 **Trustees' annual report for the year ended 31 December 2025** ## **Message from the Chair** This is my third foreword to the Trustees' Annual Report as Chair, and I am pleased to reflect on another highly successful year. The Trust's charitable donations in 2025 have delivered significant outcomes, enriching the lived experience of our Service community and, in turn, enhancing operational effectiveness across our Units. I am satisfied that the Trust's core objectives-increasing military efficiency and improving welfare-have been fully met. During the year, the Trust received 103 applications, marking a notable increase in engagement and a continuing upward trend that we expect to persist. This growth reflects the strong communication channels between my Headquarters and the Units under my Joint Military Command. The grants supported a diverse range of activities, including boxing, clay pigeon shooting, cultural visits, cycling, endurance events, family gatherings, motoring, mountaineering, multi-activity packages, parachuting, rock climbing, sailing, snowboarding, and a variety of sports such as golf, rugby, football, and polo. Other funded initiatives included team cohesion exercises, trekking, triathlon, and wakeboarding. As in previous years, skiing remained the most popular activity, accounting for 18.5% of approved grants, followed by multi-activity events at 14.4%. By summer 2026, an estimated 4,405 Service personnel and family members will have directly benefited from the Trust's support. Activities have taken place in locations across the UK and overseas, including Austria, Cyprus, Czech Republic, Estonia, France, Germany, Italy, Kenya, Malta, Morocco, Nepal, Netherlands, Norway, Poland, Portugal, Sardinia, South Africa, Spain, Sweden, and the USA. The Trust also received £45,000 in two instalments from the Royal Edinburgh Military Tattoo (Charities) Limited as part of their charitable giving. Of this amount, £5,000 was received after 1 April and is therefore not reflected in the Receipts and Payments section of this report. On behalf of all beneficiaries, I extend my sincere gratitude for their continued generosity. Looking ahead, I anticipate that the scale of charitable activity in 2026/27 will continue to grow, driven by sustained demand and the ongoing constraints on public funding-a situation unlikely to change in the short to medium term. This reality places increasing pressure on finite non-public funding streams, underscoring the importance of the Trust's work in supporting our Service community. Chair The Army in Scotland Trust Message from the Chair 2 December 2025 Trustees, annual report for the year ended 31 December 2025 2025 in numbers Number of applications received 103 Number of applications approved 100 Total grants allocated £92.436.77 Total grants cancelled £3,800 Projected number of beneficiaries 4,405 2025 in numbers December 2025 **Trustees' annual report for the year ended 31 December 2025** ## **Objective and activities** The Army in Scotland Trust (AIST) was established on 31 August 1962 for the purpose of increasing the military efficiency and to improve the welfare of any Unit, Regiment or Establishment in Scotland or elsewhere having or at any time having had its Headquarters in Scotland. The objectives of the Trust cover aspects such as: - Providing facilities for recreation or other leisure time occupation to increase the military efficiency of any Unit, Regiment or Establishment. - Making grants to any Charity or Charitable Fund or Charitable Institution whether Military or Civilian which directly or indirectly benefits any or all of the Members of any Unit, Regiment of Establishment in Scotland. - Paying all or any expense of any entertainment or bazaar or similar enterprise held in Scotland having its sole object, the raising of money for charitable purposes but only so long as the whole of the receipts of such entertainment or bazaar or similar enterprise are paid into the Trust Fund. The AIST endeavours to promote important aspects of physical and mental health. Promoting physical robustness, agility, leadership, enhancing the morale and cohesion within Units are some of the aims of why the Trust was set up. December 2025 4 **Trustees' annual report for the year ended 31 December 2025** ## **Achievements** Six members of 1 Battalion, the Ranger Regiment (1 RANGER) based in Northern Ireland took part in Ex FROSTED BLADE 39 which was the annual Infantry Alpine Championship held in Val d'lsere, FRANCE. The exercise consisted of a three-week training camp and culminated in a multi-disciplinary race week. The team exceeded expectations delivering a 4[th] placed Overall Regular Unit team finish, only narrowly missing out on the bronze medal position. 1 RANGER finished 7[th] overall in the combined team combination out of a total of 35 units. Individual performances demonstrated grit and determination, particularly those of the lower seeded skiers who had to consistently battle through tough courses skied by 100 or more skiers ahead of them. Likewise, 38 Service personnel took part in in Ex KHIONE RANGER, which was a skiing expedition held in Tignes and Val d'lsere, France, and achieved Skiing Foundation qualification at Levels 1, 2 and 3. The exercise enhanced morale, developed leadership, and operational readiness by challenging individuals via controlled exposure to risk. The Battalion sent a 10 member team to take part in The Commando Speed March event which was held in Spean Bridge, Scotland. The competition consisted of Units from all over the Army and civilian groups, competing to see which individuals and teams had the fastest times over the course. This was the first time any Ranger Regiment had competed in the event. 1 RANGER finished 7[th ] out of 56 teams entered, with an average time of 55:47. Five members of the Battalion took part in the Cateran Yomp event held Blairgowrie, Scotland and achieved gold distinction with a time of just over 23 hours. They completed the full 'gold' 54-mile course whilst carrying 10kg in weight and conducted multiple cohesion activities whilst on route, enhancing physical and mental stamina, navigation skills and building the overall operational effectiveness. pt Battalion, the Scots Guards (1SG) organised Ex TARTAN PENINSULAR which was a Rugby Union tour to Lisbon, Portugal. It was designed to build leadership, team spirit and cohesion amongst the Bn members. 23 SP took part in 3 Rugby Union fixtures. This was an excellent opportunity for the Battalion to spend time conducting a series of challenging activities in an unfamiliar environment, enjoying time away from routine work. Not only did the tour test personnel both physically and mentally, but it ensured cultural development, wider understanding about Portuguese culture and history. The Battalion also organised Ex TARTAN ARNHEM which was a football tour to Arnhem in the Netherlands. Ex TARTAN ARNHEM proved to be an excellent opportunity to play competitive sports while enhancing the lived experience of the soldiers. A Battalion boxing event (Ex TARTAN CLASH) was also held and was a huge success. It served as an opportunity for soldiers and officers of the Battalion to prove their courage, discipline and resilience. 2 Force Support Battalion The Royal Electrical and Mechanical Engineers (2 REME) organised a families event which was attended by more than 500 Service personnel and their family members based at Leuchars Station, St Andrews. The event was an overwhelming success, bringing together the community in a truly uplifting and enjoyable way. The Battalion mounted a cycling challenge around the NC500 with 10 personnel December 2025 5 Achievements **Trustees' annual report for the year ended 31 December 2025** taking part. The ride offered participants with a rewarding physical challenge and a unique view of Scotland. The level of resilience witnessed on the event was a true testament to the cyclists that took part. 17 members of the Battalion took part in Ex STALLION SPARTA which was an Overseas Sports Visit football tour to Prague, Czech Republic. The trip was a huge success and all who deployed had a fantastic time, experiencing some competitive football and some amazing Czech hospitality. 12 Service personnel took part in the Cateran Yomp charity event which was a 54 mile endurance event held in the Cairngorm foothills, Scotland. The event developed team cohesion, leadership, fitness, and navigation. It tested participants mental and physical robustness whilst raising funds for the Army Benevolent Fund. 10 x Service personnel completed the 54 mile gold standard in under 24 hours. Of note was that the Battalion had the first Army team to achieve the gold distinction award with a time of 15 hours and 5 minutes. 3[rd ] Battalion The Rifles (3 RIFLES) sent a team of five Open riders to take part in Ex SNOWJACK, the Army Snowboarding Championships held in Flachau, Austria. The threeweek exercise provided both instruction and race training, enabling the selection of those nominated to be part of the Army snowboarding team at the inter-Services competition. The Battalion also organised a highly successful families trip to Blair Drummond Safari Park. The day comprised of coach travel from Dreghorn Bks to the Safari Park and subsidised entry into the park for a full day. A total of 18 adults and 19 children took part in the trip. The Battalion marked Salamanca Day 25 in order to commemorate the anniversary of the battle of Salamanca. The event was held at Dreghorn Barracks in Edinburgh and consisted of a competitive sports event, Battle of Salamanca presentation followed by a family fun day which included attractions, stands, bar and BBQ. More than 400 personnel and their families attended the event. Seven Service personnel from 3rd Battalion The Royal Regiment of Scotland (3 SCOTS) deployed on Ex FROSTED BLADE 39. Having deployed with a team consisting entirely of novices and with no skiing experience, the Battalion was able to field a team of 4 on the Primary Hill (A) and 3 on the Development Hill (8). The team was successful at remaining in the competition for the duration of the championship, where other battalion teams were eliminated. 14 members of 5 Military Intelligence Battalion (5 Ml) took part in Ex PHOENIX ULLR which was a skiing adventurous training package held at Les 2 Alpes in the French Alps. The Ex offered the opportunity for those deployed to physically challenge themselves in a testing environment as well as to achieve Ski Foundation qualifications at Levels 1 and 2. The Battalion also sent an individual to participate in the Army Telemark Championships (Ex TELEMARK TITAN) held in Pralognan-La-Vanoise, France. Balaklava Company, 5th Battalion The Royal Regiment of Scotland (5 SCOTS) took part in Ex ALPINE ARGYLL 25 which was a skiing expedition held in Les Arcs, France. A total of 33 Service personnel from the Company deployed on the Ex, many of whom were able to gain Ski Foundation qualifications at both Levels 1 and 2. They returned with new skills having faced novel and unexpected challenges, with many eager to pursue the Joint Service Adventurous Training scheme for Alpine skiing. December 2025 Achievements 6 **Trustees' annual report for the year ended 31 December 2025** 15 members of 6[th ] Battalion, The Royal Regiment of Scotland (6 SCOTS) took part in Ex NORTHERN PISTE 25 which was a skiing expedition held in Tignes val Claret, France. The Adventurous Training exercise was a great success with a number of participants achieving Ski Foundation qualifications at Levels 1 and 2. Likewise, the Battalion sent a team of 11 Service personnel, both Regular and Reserve, to take part in Ex LOWLAND BUNKER held in Newquay, England. Those who attended the exercise were able to hone their golf skills in preparation for the Infantry Golf Championships. The event delivered real value especially from the perspective of mental health. Two of the participants subsequently competed in the Championships. Seven members of 7[th ] Battalion, The Royal Regiment of Scotland (7 SCOTS) deployed on Ex SNOW PANTHER 25-2 (SP 25) which was an Alpine Skiing expedition held in Saalbach, Austria. The aim of the Ex was to enhance cohesion in the Battalion and it allowed participants to be tested both physically and mentally. The Battalion also sent eight soldiers, both Regular and Reserve to take part in the Cateran Yomp event. The event required high levels of physical and mental resilience, building unit cohesion and fostering a sense of competition and desire to 'be the best' between other Army teams. Three members of 39 Engineer Regiment (30 Engr Regt) based in Kinloss, Forres conducted a cultural visit to Fort William, where they were given the opportunity to run the original Commando Test from Spean Bridge train station to Achnacarry House. The cultural awareness aspect focussed on Achnacarry House, which was used as the HQ of the primary British Commando Training Centre (CTC) during the Second World War. Likewise, 30 Service personnel went to Belgium as part of the Regt's NATO study week. The event challenged syndicates through the analysis of questions, formulation of answers and structure of presentations. The AIST provided funding support to cover refreshments and a formal dinner night. The Regiment held a highly successful family event, Kinloss Families Day, aimed at strengthening the ethos, cohesion, and well-being of Service personnel and their families. The event featured a wide array of activities that brought joy and connection to all who attended. Highlights of the day included a vibrant cultural village, traditional Highland games, children's games, live entertainment and a variety of stalls and vendors. The Regiment also participated in SAPPER GAMES 25, by entering 161 individuals in 25 teams to compete in 25 separate sporting events. Hosted by 35 Engineer Regiment in Wimbish, Sapper Games is the British Army's largest summer sports festival where Regular, Reserve and Royal Engineer Association (REA) Members compete in multiple sporting events. It provided an invaluable opportunity to develop resilience, courage, and an ability to work under pressure. Seven individuals from the Regiment took part in Ex EAGLES CHALLENGE 25 which was an annual section competition event. The exercise proved an ideal opportunity for the honing of junior leadership, communications, navigation, and military skills at a section level. The Regiment sent five soldiers to take part in the annual Cateran Yomp event held in Blairgowrie, Perthshire. The team's aim was to test and strengthen the physical and mental resilience of each individual by completing the arduous 54-mile route across tough and varied terrain. The experience fostered a deep reliance on teamwork, determination, and shared commitment, culminating in the successful achievement of the Gold standard. Beyond the physical accomplishment, they raised vital funds for the ABF, honouring and supporting soldiers, veterans, and their families through their collective effort. December 2025 7 Achievements **Trustees' annual report for the year ended 31 December 2025** In addition, six soldiers from the Regt participated in Ex WAKE WALKER 25 which was the Royal Engineers Wakeboarding Championships held at Whitemills Lake in Kent. The Ex was a resounding success, offering participants a unique opportunity to engage in a high energy sport that promotes physical fitness, teamwork, and personal growth. The event fostered camaraderie and Corps spirit and laid the foundation for forming a competitive team for the upcoming Army Wakeboarding Championships. 71 Engineer Regiment (71 Engr Regt) participated in Ex SNOW SAPPER, a Royal Engineer skiing adventurous training exercise held in the Ski Amade Area of Austria. A total of 17 Service personnel deployed and managed to gain Ski Foundation qualifications at Levels 1, 2 and 3. The Regt held several team cohesion events at different locations in Scotland, designed to encourage team building, leadership development and retention. Two members of 105[th] Regiment Royal Artillery (105 RA) took part in the Adjutant General's Corps (AGC) golf tour to South Africa. The touring party consisted of 12 personnel (Regular and Reserve) from across the various branches within the AGC. In addition, they had the opportunity to go on organised trips to an elephant sanctuary in Knysna, the Cape of Good Hope National Park and Table Mountain National Park. The City of Edinburgh Universities Officers Training Corps (CEUOTC) conducted an Alpine skiing expedition to Val D'lsere France. Ex CADET CORNICE CASTLE provided the opportunity for Officer Cadets to develop leadership, resilience and physical robustness whilst completing Ski Foundation (SF) progression training through a challenging and arduous activity. Participants gained a total of 16 adventurous training qualifications and a further 9 received a great introduction to Alpine Skiing and all operated in the stretch and sometimes, panic zones and developed as leaders. Likewise, the unit conducted a hugely successful multi-activity event held in Northern Ireland. Around 110 personnel, both permanent staff and Officers Cadets, took part in the exercise. Glasgow & Strathclyde Universities' Officer Training Corps (GSUOTC) took part in Ex CADET SKI CHALLENGER 25 which was a skiing expedition held in Val d'lsere, France. The expedition consisted of 37 personnel and included the delivery of one Ski Foundation Level 1, two Ski Foundation Level 2 courses and a Ski Foundation Level 2 Continuation Training. The unit organised Ex RESILIENCE CHALLENGE which was held in England. The activities delivered were part of a two day phase designed to provide a challenging and imaginative way to build teamwork and resilience amongst Officer Cadets. The exercise involved team challenges at The Krypton Factor assault course and gorge walking in Howstean Gorge in North Yorkshire, followed by a hotly contested march and shoot competition at Strensall. The demanding nature of the event pushed OCdts physically and mentally in an interesting environment that mixed military and civilian activities. In addition, GSUOTC organised Ex NORTHERN LIGHTS 25, which is an annual event held in Leuchars Station and Barry Budden Training Camp. The competition involved four UOTCs who participated in several sports, military skills, and a dancing competition. The team with the highest points at the end of all events was awarded the Northen Lights Trophy. The event was competed amongst the Celtic OTCs, all of which submitted a team of 55 OCdts. The unit sent a team of Officer Cadets to take part in Kintyre Way Ultramarathon and Kilkerran Super Sprint Triathlon. Participants distinguished themselves over the full December 2025 Achievements 8 **Trustees' annual report for the year ended 31 December 2025** weekend through the way they prepared and competed in both events. For some that meant facing an unknown and overcoming nerves. For others it was an opportunity for them to show leadership through service and support where help was needed. Likewise, 19 Officer Cadets and two Army Reserve personnel took part in the Kilkerran Mull of Kintyre triathlon series 25 (Race 1). The super sprint distance event was held in and around Campbeltown. Aberdeen & Tayforth Officer Training Regiment (ATOTR) deployed on Ex CADET HIGHLAND SISTERS which was a trekking expedition held in the Scottish Highlands, following the Affric Kintail Way and finishing in the mountains of Kintail. 12 Officer Cadets and one member of permanent staff took part in the Ex. Six participants, not previously qualified undertook a 5-day Summer Mountain Foundation (SMF) as part of the EX. The Army Personnel Centre (APC) in Glasgow deployed a member of its staff on Ex Ex JURASSIC CHUKKA, which was a polo tour to South Africa. The overseas sport tour was a resounding success, providing the Royal Logistic Corps Polo team with the opportunity for intensive training. Three members of the squad attended the six-day coaching and umpiring programme at Jurassic Park Polo Club, Swartberg. The team also entered two tournaments whilst overseas, playing against Horizon Horseback and Zwartberg Polo Club. The Ex was specifically targeted for an RLC team to win their division in the Army level Captains and Subalterns tournament. The polo tour proved to be a valuable and developmental experience for all participants. The team engaged in high-quality training and competitive play, culminating in two well-contested matches. December 2025 9 Achievements **Trustees' annual report for the year ended 31 December 2025** ## **Plans for 2026** There will be two meetings held by the Army in Scotland Trust in 2026. The first meeting is scheduled to be held in March and the second on in September. These meetings will consider applications received for financial assistance against Units' planned commitments including adventurous training, sport, team cohesion or other such events that fall within the scope of the Trust Deeds. The Trust has two key aims for 2026: - The Trust will continue to encourage a greater number of applications from the Reserve community, overseen by Deputy Commander Reserves. - The Trust will advertise the Fund more widely to eligible units, specifically focussing on the Army Cadet Force, who are entitled to apply but have never made submissions. December 2025 Plans for 2026 10 **Trustees' annual report for the year ended 31 December 2025** ## **Financial review** The Army in Scotland Trust trustees received a total of 103 applications worth £107,886 in 2025 and sat twice in the year to consider grants. The Spring meeting held on 3 April approved 57 out of 59 applications totalling £52,836.77 in grants. The autumn meeting **----- Start of picture text -----**
Grants Awarded at Trustee Meetings
£70,000.00 60,096.00
£60,000.00 £47,790.00
£50,000.00 52,836.77
63%
£40,000.00
£39,600.00
£30,000.00 56%
£20,000.00
£10,000.00
£0.00
Apr25 Oct25
**----- End of picture text -----**
held on 3 October approved 43 out of 44 applications worth £39,600. In total, grants amounting to £92,436.77 were approved this year. Of the 100 applications approved, three (worth £3,800) have since been cancelled due to changes in unit commitments. 4,405 Service personnel and their family members across Scotland have benefitted or will have benefitted directly from these grants upon the completion of the activities planned through to the summer of 2026. This year, the Trust received £45,000 in two instalments from the Royal Edinburgh Military Tattoo Charities) Limited as part of their charitable donation. The trustees acknowledge that the grants awarded in 2025 exceed the donation level. They will review the actual ## **100 x Scheduled Activities** **----- Start of picture text -----**
2025 Funding Breakdown
£3,800.00
£48,463.5 £3 273-2
7, 520% 0, 48%
£88,636.77
■ Completed/Planned ■Cancelled ■ UK ■ Overseas
**----- End of picture text -----**
requirement in the Spring meeting in 2026 and have the option of meeting any shortfall out of the investment portfolio. Furthermore, cancellations of events are expected to occur at around 15% on average and this provides a degree of flexibility. Financial review 11 December 2025 **Trustees' annual report for the year ended 31 December 2025** As per previous years, Scotland has continued to remain the most popular location with 41 activities taking place in 2025 through to the summer of 2026, followed by France with 8 skiing activities. The most popular event receiving financial support during 2025/26 was skiing with 19 requests (18.5%), followed by multi-activity with 15 requests (14.4%) which included overseas tours (Cyprus, France, Germany and Italy). Endurance events were popular with 13 requests. Golf continued to be popular with seven requests. The graph below contains further information. In line with the existing procedures, a grant is only released upon the completion of the activity. The cancellation of events will therefore have no financial impact on the fund. The Royal Edinburgh Military Tattoo (Charities) Limited was the Trust's single largest benefactor. Their generosity in providing a donation (£40,000) was gratefully appreciated. December 2025 12 Financial review **Trustees' annual report for the year ended 31 December 2025** This annual grant has remained most vital over a number of years. Service personnel and their families have benefitted hugely from this support without which, the Trust will not be able to deliver its objectives. During the 24/25 Financial Year, the Fund generated an income of £1,182 as part of the bank interest and made payments of £39,084.81 (grants - £32,029 and insurance costs - £140). The annual donation from the Royal Edinburgh Military Tattoo (Charities) Limited was received in two instalments: £40,000 before 31 March 2025, and £5,000 after this date. The latter is therefore not included in the accounts as alluded to in the Chair's forward. In addition, the total amount of unused grants returned by units was £1,228. ## **Additional Information** The Army in Scotland Trust is one of the few Charitable organisations which provides welfare benefits for serving members of the British Army serving in Scotland or Scottish affiliated Units and Regiments. Its two sources of income are profits from the investment portfolio managed by Evelyn Partners, with the second source of income being a generous donation received annually from the Royal Edinburgh Military Tattoo (Charities) Limited. Financial review 13 December 2025 **Trustees' annual report for the year ended 31 December 2025** ## **How the Fund is constituted and governed** ## **Type of governing document** The Army in Scotland Trust is governed by a Deed of Trust which was recorded with the Registers of Scotland, on 31 August 1962. ## **Trustee recruitment and appointment** No new appointments have been made since 2024. December 2025 How the Fund is constituted and governed 14 **Trustees' annual report for the year ended 31 December 2025** ## **Reference and administrative details** ## **Registered Office** The Army in Scotland Trust (AIST) Headquarters 51 Infantry Brigade and Headquarters Scotland Redford Cavalry Barracks Edinburgh EH13 OPP ## **Secretary Contact Details** ## **Charity Number** SC009598 ## **Media Details** Twitter: #ArmyinScotland Facebook: The Army in Scotland ## **Board of Trustees** ## **Secretary** ## **Investment Manager** 15 Reference and administrative details December 2025 **Trustees' annual report for the year ended 31 December 2025** ## **Military Treasurer** ## **Key Advisers** ## **Auditors** DBFM Melford House 3 Walker Street Edinburgh EH3 7JY ## **Investment Manager** Evelyn Partners 148 Morrison Street Edinburgh EH3 BEX ## **Declaration** Signed on behalf of the charity trustees: Chair 3o November 2025 December 2025 Reference and administrative details 16 **Trustees' annual report for the year ended 31 December 2025** ## **Receipts and payments accounts** ## **SC009698** ## **ARMY IN SCOTLAND TRUST** ## **OSCR** |||**OSCR**||||**ARMY IN SCOTLAND TRUST**|**ARMY IN SCOTLAND TRUST**|**ARMY IN SCOTLAND TRUST**|**ARMY IN SCOTLAND TRUST**|**ARMY IN SCOTLAND TRUST**|**ARMY IN SCOTLAND TRUST**|**ARMY IN SCOTLAND TRUST**|**ARMY IN SCOTLAND TRUST**|**ARMY IN SCOTLAND TRUST**|**ARMY IN SCOTLAND TRUST**||||**SC009698**|**SC009698**|**SC009698**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||**OSCR**||Fortheperiod||**Receipts and payments accounts**||||||||||**Receipts and payments accounts**|||||| |||Scottish Charity Regulator|||from|||||||||||1 1|||||| |||**Section A Statementofreceipts and payments**|||||||**receipts and payments**||||||||||||| ||||||**Unrestricted**
**funds**|||**Restricted**
**funds**|**Restricted**||**Expendable**
**endov.ment**
**funds**||**Permanent**
**endowment**
**funds**|**Permanent**
**endowment**||Totalfunds
current period|||Totalfunds last
period||funds last
od| ||||||**tonearest£**|||**tonearest£**|||**to nearest£**||**tonearest£**|||**tonearest£**||||**tonearest£**|| |||**A1Receipts**|||||||||||||||||||| |||Donations|||**40,000**||||||||||||**40,000**|||80,000|| |||Legacies|||-||||||||||||-||||-| |||UnusedGrants returned byunits|||**1,228**|**228**|||||||||||**1,228**||||-| |||Receipts from fundraising activities|||-||||||||||||-||||-| |||Gross trading receipts|||-||||||||||||-|-|||-| ||Income frominvestmentsother than||||||||||||||||||||| |||landand buildings|||**1,182**|**182**|||||||||||**1,182**||||390| |||Rentsfromland&buildings|||-||||||||||||-|-|||-| |||Grossreceipts from othercharitable|||||||||||||||||||| |||activities|||-||||||||||||-|-|||| ||||||-||||||||||||-|-|||-| |||**_A1 Subtotal_**|||**42,410**|**10**|||||||||||**42,410**|||80,390|| |||**A2 Receiptsfrom asset**&|||||||||||||||||||| |||**investment sales**|||||||||||||||||||| |I
I
**_Total receipts_**~~I~~
42,4101
Proceeds from sale of fixed assets
-
Proceeds fromsaleof investments
**_A2 Subtotal_**
~~-~~
1....
.-..1. 1....
.-.I..
-I .I...
42,4_10_.II...
so,3 9 .ol
~~ee~~|||||||||||||||||||||| |||**A3 Payments**|||||||||||||||||||| |||Expenses forfundraising activities|||||||||||||||-||||| |||Gross tradingpayments|||||||||||||||-|-|||| ||Investment managementcosts||||-||||||||||||-|-|||-| |||Paymentsrelatingdirectly to|||||||||||||||||||| |||charitable activities|||-||||||||||||-|-|||.| |||Grants and donations|||**31,889**|**889**|||||||||||31,889|||38,945|| |||Governancecosts:|||||||||||||||-||||| |||Audit/independentexamination|examination||||||||||||||-||||| |||Preparation of annualaccounts|accounts||||||||||||||-||||| |||Legalcosts|||||||||||||||-||||| |||Other- insurance|- insurance||**140**|**140**|||||||||||140||||140| ||||||||||||||||||-||||| |||**_A3 Subtotal_**|**_total_**||**32,029**|**32,029**|||||||||||32,029|||39,085|| |||**_M_Payments relatingto assetand**|||||||||||||||||||| |**investment movements**
_Total payments_I
32,029
32,029
39,085
_Net receiptsI (payments)_I
10,381
10,381
41,305
I Purchases offixedassets
!Purchaseofinvestments
-
**_A4 Sub total_**
~~-~~
~~——s—~~.-~~—~~|||||||||||||||||||||| ||||||||||||||||||||||| |||AS Transfersto_I_(from) funds|||||||||||||||||||| |||_SurplusI (deficit) foryea_I_r_|||||||||||||||||||| ||||||10,381||||||||||||10,381|||41,305|| **Receipts and payments accounts** **17** **December 2025** Trustees. annual report the year ended 31 December 2025 ARMY IN SCOTLAND TRUST Section B Statement of balances SC009598 T¢*al l&Et Caleqories fimd PEri¢xI B1 Cash Ca￿￿t9￿(bal￿aSatSt¥tCII 8.195 10.381 10,381 41,305 Cash and bank balanc•s at•nd ol 59,881 59.881 49,$00 &12,552 628, 632.$92 62B.2 Jb]E) I￿[￿re￿£ B3 Other zsets Tot•1 L45tFar Tot BS cA￿til¥je￿I lal Date bthalT of Pnnt Ware Receipts and payments accounts 18 December 2025 Trustees' annual report for the year ended 31 December 2025 **SC009598** ## **ARMY IN SCOTLAND TRUST** ## **Section C Notes to the Accounts** |**C1 Nature and purpose of**
**funds**_(may be stated on_
_analysis of funds v.orksheets)_
**C2 Grants**
**C3a Trustee remuneration**
**C3b Trustee remuneration**-
**details**|Theunrestricted funds of the Almy in ScotlandTrustareusedfor the purpose ofincreasingthe military
efficiency and toimprovethe welfare of any Unit, Regiment orEstablishmentin Scotland or elsewhere
having or at any time having had itsHeadquarters inScotland.
The objectives of theTrustcover aspects such as:
•providing facilities for recreation or other leisure time occupation to increase the military efficiency of any
Unit,Regiment orEstablishment.
•t\/aking grants to any Charity or CharitableFundor CharitableInstitutionwhetherMlitaryor Civilian which
directly or indirectly benefits any or all of theMembersof any Unit, Regiment ofEstablishmentin
Scotland.
•Paying all or any expense of any entertainment or bazaar or similar enterprise held in Scotland having its
sole object,theraisingof money for charitable purposes but only so long as the whole of thereceiptsof
such entertainment or bazaar or similar enterprise arepaidintotheTrust Fund.|Theunrestricted funds of the Almy in ScotlandTrustareusedfor the purpose ofincreasingthe military
efficiency and toimprovethe welfare of any Unit, Regiment orEstablishmentin Scotland or elsewhere
having or at any time having had itsHeadquarters inScotland.
The objectives of theTrustcover aspects such as:
•providing facilities for recreation or other leisure time occupation to increase the military efficiency of any
Unit,Regiment orEstablishment.
•t\/aking grants to any Charity or CharitableFundor CharitableInstitutionwhetherMlitaryor Civilian which
directly or indirectly benefits any or all of theMembersof any Unit, Regiment ofEstablishmentin
Scotland.
•Paying all or any expense of any entertainment or bazaar or similar enterprise held in Scotland having its
sole object,theraisingof money for charitable purposes but only so long as the whole of thereceiptsof
such entertainment or bazaar or similar enterprise arepaidintotheTrust Fund.|Theunrestricted funds of the Almy in ScotlandTrustareusedfor the purpose ofincreasingthe military
efficiency and toimprovethe welfare of any Unit, Regiment orEstablishmentin Scotland or elsewhere
having or at any time having had itsHeadquarters inScotland.
The objectives of theTrustcover aspects such as:
•providing facilities for recreation or other leisure time occupation to increase the military efficiency of any
Unit,Regiment orEstablishment.
•t\/aking grants to any Charity or CharitableFundor CharitableInstitutionwhetherMlitaryor Civilian which
directly or indirectly benefits any or all of theMembersof any Unit, Regiment ofEstablishmentin
Scotland.
•Paying all or any expense of any entertainment or bazaar or similar enterprise held in Scotland having its
sole object,theraisingof money for charitable purposes but only so long as the whole of thereceiptsof
such entertainment or bazaar or similar enterprise arepaidintotheTrust Fund.|Theunrestricted funds of the Almy in ScotlandTrustareusedfor the purpose ofincreasingthe military
efficiency and toimprovethe welfare of any Unit, Regiment orEstablishmentin Scotland or elsewhere
having or at any time having had itsHeadquarters inScotland.
The objectives of theTrustcover aspects such as:
•providing facilities for recreation or other leisure time occupation to increase the military efficiency of any
Unit,Regiment orEstablishment.
•t\/aking grants to any Charity or CharitableFundor CharitableInstitutionwhetherMlitaryor Civilian which
directly or indirectly benefits any or all of theMembersof any Unit, Regiment ofEstablishmentin
Scotland.
•Paying all or any expense of any entertainment or bazaar or similar enterprise held in Scotland having its
sole object,theraisingof money for charitable purposes but only so long as the whole of thereceiptsof
such entertainment or bazaar or similar enterprise arepaidintotheTrust Fund.|Theunrestricted funds of the Almy in ScotlandTrustareusedfor the purpose ofincreasingthe military
efficiency and toimprovethe welfare of any Unit, Regiment orEstablishmentin Scotland or elsewhere
having or at any time having had itsHeadquarters inScotland.
The objectives of theTrustcover aspects such as:
•providing facilities for recreation or other leisure time occupation to increase the military efficiency of any
Unit,Regiment orEstablishment.
•t\/aking grants to any Charity or CharitableFundor CharitableInstitutionwhetherMlitaryor Civilian which
directly or indirectly benefits any or all of theMembersof any Unit, Regiment ofEstablishmentin
Scotland.
•Paying all or any expense of any entertainment or bazaar or similar enterprise held in Scotland having its
sole object,theraisingof money for charitable purposes but only so long as the whole of thereceiptsof
such entertainment or bazaar or similar enterprise arepaidintotheTrust Fund.| |---|---|---|---|---|---| ||**Type of activity or project supported**|institution
Individual/||Number of
£
grantsmade|| ||Grants made to regular andreservearmyforces|||**53**|**31,889**| ||for adventure training and other approved activities.||||| ||||||| ||||||| ||||||| |||||**Total**|**31,889**| ||||||| ||Ifnoremunerationwas paid during the period to any charity trustee or person connected
to a trustee cross this box (otherwise complete section 3b)||||X| ||Authority under which paid||||£| ||||||| ||||||| ||||||| ||||||| ||||||| |**C4a Trustee expenses**
**C4b Trustee expenses**-
**details**
**CS Transactions with**
**trustees and connected**
**persons**|Ifno expenses were paid to any charity trustee during the period then cr
(otherwise complete section 4b)|Ifno expenses were paid to any charity trustee during the period then cr
(otherwise complete section 4b)|oss this box
X|oss this box
X| |---|---|---|---|---| ||||Numberof
£
trustees
Transaction
amount(£)
Balance
outstanding at
period end(£)|| |||||| |||||| |||||| |||||| |||||| ||Nature of relationship|Nature of transaction||| |||||| |||||| |||||| |||||| |||||| c·sOther information December 2025 Receipts and payments accounts 19 Trustees' annual report for the year ended 31 December 2025 **ARMY IN SCOTLAND TRUST SC009598** **Additional analysis (1)** Analysis of receipts and payments 1 Donations Unrestricted Expendable Permanent Total current Total last Restricted funds endowment endowment funds funds funds period period to nearest£ to nearest£ to nearest£ to nearest£ to nearest£ to nearest£ ~~oe~~ **reference reference reference 2 Grants** Unrestricted Total current Total **last** Restricted funds funds oeriod oeriod to nearest£ to nearest£ to nearest£ to nearest£ Total ~~== ==~~ reference reference 3 Gross receipts from other charitable activities Unrestricted Expendable Permanent TotaI current Total last Restricted funds endowment endowment funds funds funds period period to nearest£ to nearest£ to nearest£ to nearest£ to nearest£ to nearest£ Total ~~=55 ee2~~ 4 Payments relating directly to charitable activities Unrestricted Expendable Permanent Total current Total last Restricted funds endowment endowment funds funds funds period period to nearest£ to nearest£ to nearest£ to nearest£ to nearest£ to nearest£ Total ~~ee~~ December 2025 Receipts and payments accounts 20 Trustees' annual report for the year ended 31 December 2025 **SC009598** ## **Additional analysis (2)** |**5 Breakdown of unrestricted funds**
**Receipts**|Un
fun
**nam**|restricted
d 1 •_ente_
**e of fun**
below|
_r_
**d**|
_r_
**d**|Unrestricted
fund2 •enter
**narne of fund**
below|Unrestncted
fund 3 • enter
**n.lmc of fund**
below|Unrestncted
fund 3 • enter
**n.lmc of fund**
below|Unrestricted
fund**4**- ente,
name offund
below|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds**| |---|---|---|---|---|---|---|---|---|---|---|---| |Donations|||||||||||| |Legacies|||||||||||| |Grants|||||||||||| |Receipts from fundraising activities|||||||||||| |Gross trading receipts|||||||||||| |buildings|||||||||||| |Rents from land&buildings|||||||||||| |Gross receipts from othercharitable activities|||||||||||| |**_Sub total_**
**Receipts from asset**&**investmentsales**|||||||||||| |||_`�`_|||||||||| ||||||||||||| ||||||||||||| ||||||||||||| |Expensesfor fundraisingactivities|||||||||||| |Gross trading payments|||||||||||| |Investment managementcosts|||||||||||| |Payments relatingdirecllytocharitable activities|||||||||||| |Grantsanddonations|||||||||||| |Governancecosts:|||||||||||| |Audit/independentexamination|||||||||||| |Preparationof annual accounts|||||||||||| |Legalcosts|||||||||||| ||||||||||||| ||||||||||||| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|||||||||||| December 2025 Receipts and payments accounts 21 Trustees' annual report for the year ended 31 December 2025 ||||**ARMY IN SCOTLAND TRUST**|**ARMY IN SCOTLAND TRUST**|**ARMY IN SCOTLAND TRUST**|**ARMY IN SCOTLAND TRUST**|**ARMY IN SCOTLAND TRUST**||||||**SC009598**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Additional analysis (3)**
6 Breakdown of restricted funds
**Rf" r ctcd •und**
**Restricted funci**
**Restricted fund**
**Rcstrlctcti fuf"ld**
**c,ntcr 'lane**
**_l_enter naric**
**3cntor •1amc**
**4 cute, na11c**
**f".ffund b low**
**of fund t olow**
**of fund below**
**of fl.sod belo**
Totalrestricted Totalrestricted
funds
funds last
period
**Receipts**
Donations
Legacies
Grants
Receiptsfromfundraising activities
Gross tradingreceipts
Incomefrominvestments other than landand
buildings
Rents from land&buildings
Gross receiptsfromother charitable activities
**_Sub total_**
~~rr.~~|||||||||||||| |~~een~~|~~een~~|~~een~~|~~een~~|~~een~~|~~een~~|~~een~~|~~een~~|~~een~~|~~een~~|~~een~~|~~een~~|~~een~~|~~een~~| |**Payments**|||||||||||||| |Expensesfor fundraisingactivities
Gross tradingpayments
Investment management costs
Paymentsrelatingdirectlyto charitable activities
Grantsand donations
Governancecosts:
Audit/ independent examination
Preparationof annual accounts
Legalcosts
**_Subtotal_**
**Payments relatingtoasset and investment**
**movements**
Purchasesof fixed assets
Purchaseofinvestments
**_Subtotal_**
~~=e~~|||~~=e~~|~~=e~~|~~=e~~|~~=e~~|~~=e~~|~~=e~~|~~=e~~|~~=e~~|~~=e~~|~~=e~~|~~=e~~| |**_Total payments_**|**_Total payments_**||||||||||||| ||||||||||||||| |**_Net receipts_**_I_**_(payments)_**|**_(payments)_**||||||||||||| ||||||||||||||| |**Transfersto/(from) funds**|||||||||||||| ||||||||||||||| |**_Surplus_**_I_**_(deficit) for year_**|**_(deficit) for year_**||||||||||||| ||||||||||||||| |**Nature and purposeoffunds**||I|I||||||~~—~~|~~—~~|~~—~~|~~—~~|~~—~~| December 2025 Receipts and payments accounts 22 Trustees' annual report for the year ended 31 December 2025 ## **Independent Examiner's Report to the Trustees of the Army In Scotland Trust** I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 1 to 6. ## **Respective responsibilities of trustees and examiner** 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 (as amended). 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. ## **Basis of independent examiner's statement** **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. ## **Independent examiner's statement** . Date: December 2025 Receipts and payments accounts 23 ( ## **The Army in Scotland Trust** Helping to improve the Welfare and Lived Experience of our People and their Families.