2025-03-31-accounts - Heraldry Society Of Scotland

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APPENDIX 1 oscr Period start date Month Year Period end date Month Year From April 2024 31 March 2025 Office of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known by Registered charity number Charity's principal address The Heraldry Society of Scotland SCO12038 Names of the charity trustees on date of approval of Trustees. Annual Report Office (if any) Dates acted if not for whole year Name of person (or body) entitled to appoint trustee (if any) (Society membership) Trustee name Office Holders: Chairman Hon. Secretary Hon Treasurer Editor Membership Secretary Membership Secretary Social Secretary To 28 Sep 24 From 28 Sep 24 Webmaster From 28 Sep 24 Names of all other charity trustees during the period, if any. (for example, those who resigned part way throu h the financial eriod None

Structure, governance and management Type of governing document The Constttution. which was revised in 2018 and approved prior to the St Andrew Lecture on 1 December 2018. is available for perusal on the Society's webstte WNW.herald -scotland.co.uk. Trustee recruitment and appointment All trustees are office-bearers or committee members of the Society. who are nominated and elected by members as provided in the Constitution. Objectives and activities Charitable purposes To encourage the study and practice in Scotland of heraldry and allied subjects, both indigenous and intemational. Summary of the main activities in relation to these objects The arranging of lectures, discussions, visits, publications and exhibitions- co- operation with other organisations devoted to the same or similar purposes" other such activities as the trustees may determine to be advantageous to the achievement of the Society's objectives. Achievements and performance Summary of the main achievements of the charity during the financial period The Society provides a focus for all with an interest in Scottish heraldry. whether amiigerous, intending to petition for amis or simply to pursue an interest in the company of like-minded people. The Society continues to thrive and, throughout the year has been represented on many occasions. Members have attended and supported the Society's stall at the Unicorn Day in Stirling, 'Bruce 500" in Dunfemiline, at Inverness, Ballater and Lonach Highland Games. The Yorkshire Heraldry Day in Bradford and the Heraldry Society's Congress in Canterbury. In October the Society hosted a service to celebrate the life of our Founder, The service, in St Vincent's Chapel, Edinburgh was attende mem ers, representatives of the various organisations wtth which he had been associated and several founder members of the Society. The service was conducted by the of Dochgarroch and the Dean o e Order of St John" the lesson was rea gave the eulogy. The commemoration was oyal Scots Club. riory o of Leys and uded by a reception In cot an ames conc Lectures. During the 2024125 session the Society has held seven lectures, with an average attendance of 34 {2023124:31). The Committee is investigating the recording and streaming of lectures to recover the higher attendances seen during the pandemic when virtual lectures were the only option, and allowed members, and guests, who would normally find it difficult to travel to Edinburgh to benefit from the Society's lecture programme. In particular, members from oU1th the United Kingdom would be able to take a greater part in our activities. Technical problems prevented lectures being "streamed" during this year. The annual St. Andrew Lecture was given by the Marchmont Herald in Ordinary. His lecture .1124 and all t17at- some re ections on family, lineage and heraldry in the Middle ngdOM. took us through the history and Arms of the BNce family from the 12th century to the present day. Some 68 members and guests attended. The Annual St. Andrew Dinner was attended by 83 (2023124.82) members and guests. The guest after-dinner speaker was, Excursion. The excursion in April was again to Glasgow when conducted a guided heraldic tour of Glasgow City Centre. In ear arc several members met up with colleagues from the Yorkshire Heraldry Society to visit some of the small churches in North Yorkshire.

Membershi Over the year, much work has been put into contacting those lapsed members wlio had continued to receive the Society's publications over the previous year, a fact that only came to light when the shortfall in subscription income was discovered at the end of the 2023-24 financial year. Although membership has still not retumed to the March 2023 level (350), at the end of March 2025 it stood at 328 and lapsed members continue to rejoin al a steady rate. The Committee appointed to the office of Membership Secretary at its meeting on 29th March o ease subscription renewal on 1 April, the Society now has the facility to collect sums by Direct Debit. Publications. During the year the Society has continued to publish the quarterly newsletter, Tak Tent, and the annual journal, Double Tressure. The Society is grateful to all the contributors who continue to provide the Editor with high qualty material for both publications, and to the Editor for his dedication to this important and valued aspect of the Society. In January, the Society published the third in the trilogy on Scottish Ecclesiastical Heraldry by The book, "Scottish Ecclesiastical Heraldry; Religious Houses, Universities an oderators., was launched at the meeting at the end of January. Brief statement of the charity's policy on reserves A working reserve equivalent to one year's subscriptions and a minimum of a similar sum for new publications and archive development is maintained. The additional uncommitted reserve is likely to be applied to future activities and publications in the wider interests of the Society. To mark the Society's 50th Anniversary, £2k is set aside from the reserves. Details of any deficit During the year the Society recorded a net deficit of £273 carrying forward total funds of £50,704. Donated facilities and services (if any) All trustees donated their time and expertise at no cost to the society. nor did they claim any expenses. other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Original signed Original signed Full name(s) Position (e.g. Chair) Date 31 May 2025 31 May 2025

Enter SC No. below

APPENDIX 2

Enter charity name below

SC012038

Heraldry Society of Scotland

		Heraldry Society of Scotland	Heraldry Society of Scotland	Heraldry Society of Scotland	Heraldry Society of Scotland	Heraldry Society of Scotland	Heraldry Society of Scotland	Heraldry Society of Scotland	Heraldry Society of Scotland	Heraldry Society of Scotland	Heraldry Society of Scotland	Heraldry Society of Scotland	Heraldry Society of Scotland						SC012038
		Receipts and payments accounts
	For the period from		1 Day		Period start date April 2024 Month Year					to	Day 31		Period end date Month March				Year 2025
Section A Statement of receipts and payments
	Unrestricted funds		Restricted funds			Expendable endowment funds					Permanent endowment funds			Total funds current period					Total funds last period
	to nearest £		to nearest £			to nearest £					to nearest £			to nearest £					to nearest £
A1 Receipts
Donations	19,151													1	1	1	19,151	1	11,190
Legacies	-													-	-	-	-		2,000
Grants	-													-	-	-	-		11,000
Receipts from fundraisingactivities														-	-	-	-
Gross tradingreceipts	5,737																5,737	7	2,176
Income from investments other than
land and buildings	680																680		381
Rents from land & buildings														-	-	-	-
Gross receipts from other charitable
activities	8,773																8,773		6,908
														-	-	-	-		-
*A1 Sub total*	A1 Sub total 34,341		-	-	-	-	-	-	-		-	-	-	34,341	34,341	34,341	34,341	34,341	33,655
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - Total receipts 34,341 ~~—~~			- -	- -	- -	- -	- -	- -	- -		- -	- -	- -	- - - 34,341	- - - 34,341	- - - 34,341	- - - 34,341	34,341	- - - 33,655
A3 Payments
Expenses for fundraising activities	289													2	2	2	289		148
Gross trading payments	1,419													1	1	1	1,419		517
Investment management costs														-	-	-	-
Payments relating directly to charitable	Payments relating directly to charitable
activities	24,020													24	24	24	24,020		21,920
Grants and donations	7,507													7	7	7	7,507	7	14,400
Governance costs:
														-	-	-	-
Audit / independent examination														-	-	-	-
Preparation of annual accounts														-	-	-	-
Legal costs														-	-	-	-
Other (Meetings)	1,379													1	1	1	1,379		1,048
														-	-	-	-		-
**A3 Sub total **	34,613		-	-	-	-	-	-	-		-	-	-	34,613	34,613	34,613	34,613	34,613	38,033
A4 Payments relating to asset and
investment movements
Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 34,613 - - - 34,613 38,033 ~~—_===—~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	273) ( - 273) ( - ~~===~~								- -		- 273) ( 4,378) ( - - 273) ( 4,378) ( ~~===~~

HSS_2024-25_OSCR_Receipts_and_Payments-Final-31May.xlsx / R&P Accounts

APPENDIX 2

SC012038

Heraldry Society of Scotland

Section B Statement of balances

Details	Unrestricted funds to nearest £ 50,977 273) (	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year					50,977	55,355
Surplus / (deficit) shown on receipts and payments account					273) (	4,378) (
					-	-
					-	-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	50,704	-	-	-	50,704	50,977
	- 0	-	- Fund to which	- asset belongs	- 0	-
					Market valuation to nearest £	Last year to nearest £
None




Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £
GiftAid claimable2024		Unres	tricted	1,800	-	-
GiftAid claimable2021,2022,2023		Unres	tricted	-	-	3,200
		Unres	tricted	-	-
Office equipment		Unres	tricted	200	-	300
Promotionalequipment		Unres	tricted	800	-	950
Stockofties (writtendown)		Unres	tricted	305	-	500
Regalia stock(writtendown)		Unres	tricted	-	-	100
Booksfor resale (writtendown)		Unres	tricted	-	-	-
				-	-	-
Details			Total Fund to which l	3,105	-	5,050
				iability relates	Amount due to nearest £	Last year to nearest £
			Unrest	ricted	-	-
Publicationadvance			Designated		-	3,000



Details			Total Fund to which liability relates		-	3,000
					Amount due (estimate) to nearest £	Last year to nearest £
50th AnniversaryReserve			Unrestricted		2,000


Signature			Total Print Name		2,000	-
						Date of approval
						31 May 2025
						31 May 2025

HSS_2024-25_OSCR_Receipts_and_Payments-Final-31May.xlsx / Statement of balances 2

APPENDIX 2

Heraldry Society of Scotland

SC012038

Section C Notes to the Accounts

All funds are Unrestricted and for the general purpose of the Society. Funds shown as Designated are set aside for a specific purpose and are returnable to the donor should that not be achieved.	All funds are Unrestricted and for the general purpose of the Society. Funds shown as Designated are set aside for a specific purpose and are returnable to the donor should that not be achieved.	All funds are Unrestricted and for the general purpose of the Society. Funds shown as Designated are set aside for a specific purpose and are returnable to the donor should that not be achieved.	All funds are Unrestricted and for the general purpose of the Society. Funds shown as Designated are set aside for a specific purpose and are returnable to the donor should that not be achieved.	All funds are Unrestricted and for the general purpose of the Society. Funds shown as Designated are set aside for a specific purpose and are returnable to the donor should that not be achieved.
Type of activity or project supported Newpublication (supported by Strathmartin Trustgrant inprioryear)		Individual / institution Institution Institution	Number of grants made £
			1	7,264




			Total	7,264

If no remuneration was 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				£
None paid.





If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)			this box	X
	Nature of transaction		Number of trustees	£
None claimed.




None Nature of relationship			Transaction amount (£)	Balance outstanding at period end (£)






None.

HSS_2024-25_OSCR_Receipts_and_Payments-Final-31May.xlsx / Notes 3

APPENDIX 2

Heraldry Society of Scotland

SC012038

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Subscriptions	13,451				13,451	8,268
Gift Aid(frompreviousyears)	5,139				5,139	2,813
General donations	561				561	109
					-	-
Total 2 Grants	19,151	-	-	-	19,151	11,190
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
St Andrew's Fund for Heraldry	-				-	8,000
Strathmartin Trust (towards future publication)	-				-	3,000
	-				-	-
					-	-
Total 3 Gross receipts from other charitable activities	-	-			-	11,000
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
Events and Functions:					-
Dinner	5,458				5,458	5,468
Excursions	2,355				2,355	180
Reception	960				960	1,260
					-
					-
					-
					-
Total	8,773	-	-	-	8,773	6,908
	-	-	-	-	-	-

4 Payments relating directly to charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Printingof Journals etc	2,373				2,373	3,302
Distribution of Journals	4,076				4,076	4,295
Events etc:					-
Dinner	5,360				5,360	5,476
Reception	998				998	1,020
Excursions	2,200				2,200	170
Commemorations	1,525				1,525	1,430
Lecture meetingcosts	868				868	875
Website & On-line fees	1,845				1,845	144
Subscription - Lord Lyon Society	30				30	30
Insurance	447				447	221
Archive and stock storage	2,652				2,652	2,652
Publicity,marketing&postage	933				933	161
Stationery&packing	154				154	196
Promotional equipment	109				109	953
Commemorative artefact	450				450	995
Stock uplift					-	-
Prizes,Awards					-	-
Total	24,020	-	-	-	24,020	21,920
	-	-	-	-	-	-

HSS_2024-25_OSCR_Receipts_and_Payments-Final-31May.xlsxAdditional notes (1)

’ Independent examiner s report on the accounts V2

Report to the trustees/members of

THE HERALDRY SOCIETY OF SCOTLAND

	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2
	THE HERALDRY SOCIETY OF SCOTLAND
Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address:	SC012038
	Period start date				Period end date
	Day	Month	Year		Day	Month	Year
	1	April	2024	to	31	March	2025
	5,6,7 & 8

	The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1)(d) of the 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 viewgiven bythe accounts.
	In the course of my examination, no matter has come to my attention 1. 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, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.