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 oU￿1th 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**|**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** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**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** |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C1 Nature and purpose of**
**funds**_(may be stated on_
_analysis of funds worksheets)_
**C2 Grants**
**C3b Trustee remuneration -**
**details**
**C6 Other information**
**C5 Transactions with trustees**
**and connected persons**
**C4b Trustee expenses -**
**details**|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**|**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 £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**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.||||||| ||||||||| **4**