APPENDIX 1 oscr,_ Period start date Month Ygar 12 2023 Day 01 Period end dalo Morith Year 2024 08y O(fice of the Scottish Charfty Rogulator Reference and administration details Charty nam• Other names charlty is known by R•gi5tgr•d charity numb•r Charlty's prlncipal Address Biggar Farmers Club SC012947 Nam•s of the ¢harity trustees on datt of approval of Trustees, Annual Report Trustee name Office (If any} Dates aclèd'lf not for w ,'N*m• ol p•r80n"" lor bodyl entttled to appolnt trystoe (rf any), . 10 12 13 14 15 16 17 18 19 20
APPENDIX 1 Reference and administration details Names of all other Charlty trustees durlng the perlod, if any, (for example. those who resigned part way through tho flnanclal period) Name Dates a¢tsd 11 not for whol•.yea.r Structure, governance and management Type of governlng document A charitable unincorporated association, the purposes and 8dminislralion arrangements are sel out in our conslilulion. Trustee recrultm8nt and appolntment The Trustees are appointed and re-appointed by the members al the annual general meeting and as set out in our eonslilulion. Objectives and activities Charltable purposes The purpose of the club recorded in our conslilulion is the promotion of the industry in general, of agriculture in particular and of the public health. Summary of the main actlvitigs In relation to these objects Organisation and running of Biggar Agricultural Show held annually in July.
APPENDIX 1 Achievements and performance Summary of the main achievements of Biggar Show was held on Saturday 20th July 2024. Again the shové tha ¢harlty durfng the financlal perlod Committe8 members made an enomious effort to prepare the showfield for showday. Biggar Show this year had a good lumoul of people ev8n though the weather was unsettled in the morning. An increase on posting on social media about the show rj show. Show presiden to bring different people to the day a g81 success. hanked all involved in making the The annual show brings a large number of visitors lo Biggar and the shops, restaurants and hotels in the town benefit from this. The show Provides an insight Into famiing lrfe lor the visitors and local community. Financial review Brief statemènt of the ¢harlty's policy on reserves There are sufficient funds to continuè with th9 running of the annual show, the fèrmers club consider that cash rèserves of £60,000 are required lo be maintained as the success of running an agri¢ullural show is very weather dependanl and wilh costs of excess of £60,000 for running the day it is prudent to have these c2sh balances available if needed. D9talls of any deficit Thls year had a deficit due lo various amount of malntenance required lo 8nsure that the showfiel¢J was In good corKlition for th8 show. Some of the suppliers have also increased their prices. Donated facilities and servlces Ilf any)
APPENDIX 1 Other optional information Declaration Tho trustees dgclare that th•y have approved the trustees. report above. Slgn•d on behalf of the charlty's trustees Slgnaturels Full nam•lÈ Position {è.g. Chalr) PRESIDENT TREASURER Date 25 April 2025 25 April 2025
PPENDIX2 Entwcharitynamg bolo Biggar Farmers Club Receipts and 8C012947 OSCR ayments accounts Forth• p•rftyd December 2023 30 NovÈmb2r 2024 Section A Statement of receipts and payments Unreslrfet frJndA Resirf¢ted funds Expfjndabl¢ Pemian&n¢ endowm•ht funds Totttl funds Total funds14St nd• Al R•c41 DonaWcn9 1.390 750 2.110 1.141) Lewi66 Receipt5 from f¥SIng aCllvlU85 Gr05S tradlng rp1S Incame from investrnents othorlhan d and buildwo9 Rents fr¢m land & tVIlg5 Gross fecalpts fro other th8rtt814 aGtfvlUes If.732 81,7J2 71.762 1.209 4Joo 120 120 Al Sub tol•l 08,751 750 89.501 85,170 A2 R•ulpts from 4¥s•t & Proc£9 fr¢m sale offix8d a559ts Proceeds fr¢m saleof knvestfflBn15 A2 Sub tot1 ToWro•ts 88,751 89,5Q1 8&970 A3 Payrn•nls Expenses for fund61rVj 8(Ilvlb85 Gfvss tradin9 payrnents In¥trEnt rnan•serrnnl C47GIs Paymotrts c8rft8t48 actwitjes Grants and dMiDnS 74.67$ 750 71428 64,549 14455 1.600 14455 1.600 7,297 $,04$ Audit l ler1nI èxarrlnatb) Preparalhin o18nnu arcounts L8g81 c0515 3.20D 3,20Q A3 Sub tot•1 94,933 7S0 91683 80,691 A4 Paents r•Wnq to os••tand Invtsfrnent mov•m•nts Purchas8$ of fixed a$stts Purch09è lvestMts 1.130 1.ljo 109 A4 Sub 10181 1,130 1,130 189 rotslpèyfftgnts 96,063 750 96.013 $0,180 N•tre¢elpts l(pymentsJ .312 AS Tr•n8l•rs tol (from) Stsrpfvs/(deft¢ll) foryg•r .31 .312
FENDf<2 ar Famiors Club Section B Stalement ol balances SC012947 ExpEThda Pwmin•rrt und• rfDd od Bl ¢i•hkn hrk ilsfartrl l•.D17 •27 ,312 17,312J 0>.917 Dplall 821Trv•¥tyn•TrlA GwrtlFL iooo T¢tst s.oDD 83 Ch•v4•••t• &Tr Fund 1gK 10 150 74.6 02,031 51151 15455 84 LIthW•s ad¥J¥¢s- FunJ wrtthJ• B5 CtInOnI11•bl15U Slyn•dhy•n••rhrutruth 2E401125
Ap) 2 Biggar Farmerg Club Section C Notes to the Accounts SC012947 C1 t4atur• and purpo•• of lund8 fmaybe statpdon 8rtelysis of fvnds wathsh8ètsJ Cffittnual nThing Rgrfcuiwral 81th1 Type of aciivily vr prolÈ21 supported kndMdul C2 Gwon Cja Tru•• r•rnun•r&ii¢)n remer4n pjld durfmg the ychartytru5te£ rKkYr50n ccfrn(a8d to Iiijtsiat th box lolhoNltsg s$jon abl Aulhtsrtty nd• kvhich pAid C3b Truslé• rvrmJn•rntlon. d¢tsil¥J Cla Tru•t•• •xp¢n¥•s If nD expenses Vve pow) 10 dwtytNstee thjrinuthe p•d thryn CmG&tri5 lotheTh¥kÈ CDmplBte 4bl tru•l• d•tsrf¥ nyJr8wftBni fore>ynge9 pa>ffi8rtsto seThY on 11,gSI 311 37t tirn+yJrsèmEnl foT ex enses J2 Naiur¢ Df rplalion$hl P4alurtr of transactlon C5 Tran•ctn5 twlth thj$t• and coThn•et•d ona •nd C6 Olh•r Infonnatlon Dwg(¥atAn ftr¥Aiod at a rate uf20% on ifrduthg hal ba515 meda and troph ¢aThiod ¥¢vduokn from around 2(K)4. rtt recudod al ¢urrèTht v4u8.
ENDIX2 Biggar Farmers Club SC012947 Additional analy5is111 Analyth 0fm¢P1 And payTh•nl¥ 1 Dqn•lkn currint rfr•J run Jnth Mgrnbershlps C1)nAbtlIO[$ pawrffjm (4mwquwffom S()ttssh HtBlllrd 1.390 750 750 1,390 2,140 2 GrAfbt• ¢onw•it£ n•t£ 3 GrM• M¢•lpt• from ath•r¢hArft•tsl• rurr•irt pwrfod fvnth 120 120 120 4 Paynmnls r•tslkng (Mr£ttt0 charlt4b&• ¢tlvM•• T(•1¢rn1 pd fvhd Téw luI0d lonMMt£ 950 1,9D6 Insufanro 630 1.9 Postsg• & slaOnE R8p8irs & mairt8nan MiS¢dlÈnBDUS 339 4.187 264 1S4 14455
PENt¥X2 SC012947 Additional analysis121 fund l.•ht•Y Gffvn fvnd 2. Inttr fvn4 3-nio n•rn• b•low CtrythdthFo Tr Totsl Lega eci f¢6S re(¥108 •l,¥J2 4.300 t2• .731 14751 BS,97r R•e•lpf¥from 4v•t&knvHtm•n¢••b trL¥n oltseJ ass8t& Sub ,761 •70 746JO 748 Irrtgs)m¢fit mw1a98Tht Costs 15,455 1.600 15N55 PrWrdtiof3m B¢counts 3,200 SI to 94905 Pul8550f Pwtha6¢ 1.130 ,035 $wpkn/ldofi¢lt) fory••r 7.2141 Niim and • 4lfund• G8neralhMI$ 1$ k balvK• oft61aa d•51gnthafund TN&rwt9*ts Wor U1d ¢gthwiTrf bssi 5kn4
PENW2 Biggar Famiers Club SC012947 Additional analysis131 O BY•akdown of rntrf¢t•d fuhd• P4Mlrf¢lèd lun R4slricied fvnd k•slii¢t•d tun R•slridpdfvn 1 OMTT yf 3-Entyr of 4- InlEr gl nd boly below bpS>w n& R•¢•lpts 750 L•gac409 7SD Re¢oiptglrLYnfundrnl Gr($ #1 r8cgj IrK¢me from irhv•smwnESoth8rthan I#5d Rents land& GfOG$ fGc•ipL8from 0thHrthiiet4•athbs SubtQ&ii 750 750 c•lptifrom aMt $ In¥•itrn•ntMI• Proc9¢d$frDm 5a18 otfixBd asséts Pr()d$ $vb tsi•l T•thir0c•ts 75D 750 EvensFskntJrth$l Gros$tsadin9 pai)Ilan15 IrNèSlmBnl maqManicQ$t& PayrnBnts rglobng dirn¢tylO Gr8 donBtiuns tl ItNIBpgréeDtyAm1ti PrepAr&V(OI9n accounts LB9vI co$ Jb lot•1 750 7SO PLY¢has@of sub totsi 75Q 750 N•trnulpts/fptym•ntsJ Trnn•l•r•to I Vrom}fw $1VA($ftttj lory• Flatur• athd o*• •f fun
APPENDIX 3 OSCR Sc011151i Chaiily Regulator Independent examiner's report on the accounts Report to the Charity name Irustè•slmembers of Biggar Farmers Club Reglstered charlty SC012947 number On the accounts of the charity for the perlod Period stsrt dale Month Dec8mb6r Day Period end date mth Nov¢fflb8r Year 01 2023 Yg4r to 3D 2024 Sot out on pages S to 10 ITÈMMbèrttr indude th4 pj rMThbFrs oladrtttwal sthetsi Respectlve ro8ponsibilltles of trustees and examlner The charity's trustees are responsible for the preparation of the aoUntS in accordanc9 with the lemis of Ihg Charities and Trustee Inveslmenl IS¢otland) 2005 Act and the Charilies Accounts (Scolland) Regulations 2006. The eharity Iruslees consider that the audit requirement of Regulation 10111 Id) of the Accounts Regulations does not apply.11 is my responsibility to examine the accounts as required under section 44{11 Icl of the Act and lo state wh6ther particular matters have come lo my attention. Basis of independènt My examination is carried out in accordanc8 with Regulation 11 of the Charities examlner'¥ statement Accounts (Scollandl Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. li also includes consideration of any unusual items or diselosures in the accoLfnts and seeks explanations from the trustees concerning any such matters. The procedur&s undertaken do not provide all the evidencé that would be required in an audit and, consequently. I do not express an audit opinion on the accounts. In the course of my examination, no matter has come to my attentlon Independent examlnor's statem8nt which gives me reasonable cause lo believe that in any material r&specl the rgquiremenls.. to keep accounting records in accordance th section 44(11 {al of the 2005 Act and R8gulalion 4 of thè 2006 Acwunts Regulations, and lo prepare accounts which accord with the aecounling records and Comply with Regulalion 9 of the 2006 Accounts Regulations have not been mel, or to which. in my opinion. attention should be drawn in ordèr to enable a proper understandin of the accounts lo be reached. Dato.. Slgned: Name: Relevant prof•sslonal quallflcatlonlsl or body Institute of Cha rteied Accountants of Scot la nd Ilf any).. 25 Aptil 2025 Address.. 'Please deklè Ihe vLYds n Ihe bf8thet8 rfthey ¢%) not &py. If the words do apply, s81 out those matt* whh have Gom8 to ywr 8ilen1 on th8 followng page.
APPENDIX 3 Disclosure section Only complete if the examiner needs lo highlight material problems. Glve hère brlef detslls of any items that the examlngr wlshes to disclose