2026-02-28-accounts

Ayrshire Association of Young Farmers Club

FINANCIAL STATEMENTS

28 February 2026

CHARITY NUMBER SCO13326

Ayrshire Association of Young Farmers Club

FINANCIAL ACCOUNTS

YEAR ENDED 28 February 2026

CONTENTS	PAGES
Legal and administrative information	3
Report of the Management Committee	4
Trustee’s Responsibilities	5
Independent Examiner’s Report	6
Receipts and payments account	7

2

Ayrshire Association of Young Farmers Club

LEGAL AND ADMINISTRATIVE INFORMATION

YEAR ENDED 28 February 2026

CHARITY NUMBER: SCO13326

ADDRESS:

Scottish Association of Young Farmers’ Clubs

Young Farmers Centre

Ingliston

Edinburgh

EH28 8NE

Tel: [phone]

TRUSTEES:

Chairman : Iain Campbell

Treasurer: Gregor Young

Secretary: Fiona Cuthbertson

Vice Chairman: Glen Smith

Assistant Secretary: Laura Purdie

Names of all charity trustees on date of approval of Trustee’s Annual Report and those who served

at any point in the period. If they have resigned or been appointed during the year include details of their date of appointment or date of resignation.

INDEPENDENT EXAMINER:

Marion Raeside Chartered Accountant (I.C.A.S) Linnhead Farm Uplawmoor Glasgow BANKERS:

Bank of Scotland 30/34 King Street Kilmarnock KA1 1NP

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Ayrshire Association of Young Farmers Club

REPORT OF THE MANAGEMENT COMMITTEE

YEAR ENDED 28 February 2026

Governing Document

The Ayrshire Association of Young Farmers Club is an unincorporated charity. As governed by our constitution, the club provides activities, which further personal development, cultural education and training of young people to make rural life more attractive to the young members of the community.

Charitable Purposes

• To advance the education and training of young people at large in rural issues, agriculture, home crafts and related subjects

• To advance the development of active citizens through development of individuals involvement within their local community and leadership of their Young Farmer Group.

• In the interests of social welfare of young people in rural Scotland provide and promote the provision of activities for recreation and other leisure time occupations which will improve their conditions of life and will assist in the development of their spiritual and mental capacities and self-reliance and individual responsibility.

Trustee Recruitment and Appointment

Trustees shall be elected at the Annual General Meeting and appointed by a majority vote. Trustees shall retire annually at the Annual General Meeting but the Committee shall have powers to co-opt and appoint should a vacancy occur in the committee during the year.

Members are given responsibility throughout the year such as being appointed sports captains and Stockjudging convenors. Giving members this responsibility as well as those who ae a part of the committee helps members learn what the running of the club involves

Summary of the main activities in relation to these objects

The activities which the district routinely takes to meet its objectives were as follows:

• Awareness of rural issues is developed with agricultural visits and education on animal husbandry including competitions, Stockjudging and cattle dressing.

• Knowledge of machinery and handicrafts is enhanced through learning new skills and in competitions such as Agri-Skills and Young Farmer of the Year.

• Personal welfare and development is enhanced through singing, dancing, acting and speaking performances at concerts, dram and speechmaking

• Mental and physical health is enhanced through sports recreation

• Active citizenship is enhanced through charity work and progressing through the committee and office bearer positions

• Various leisure activities, talks and visits are organised by the region to further the cultural education and training of young people

Achievements and performance

The Association has organised an extensive range of activities during the year all of which meet the objectives of the Association. Competitions such as cattle dressing, stockjudging, speechmaking and root and industrial have all contributed to the Associations objectives by helping to further develop the member’s skills and knowledge.

This year we held an open meeting for the district to create an 80[th] Anniversary committee. We have had multiple meetings to organise events for next year.

The clubs Management Committee are appointed by the members at our annual general meeting, which is held in March/April each year. The Chairman elected was Iain Campbell, Secretary – Fiona Cuthbertson and Treasurer – Gregor Young

Financial Review

The club has a current account for day-to-day use as well as shares in Barclay’s and Scottish Widow’s. The accounts for the year are enclosed within this document.

The club is affiliated to the Scottish Association of Young Farmers Clubs, contactable through: SAYFC Young Farmers Centre Ingliston Edinburgh EH28 8NE

The accounts for the year are attached, and form part of this report.

This report was approved by the Management Committee on

Signed on behalf of the Management Committee

Iain Campbell Chairman Date: 17/03/2026

Fiona Cuthbertson Secretary Date: 17/03/2026

Gregor Young Treasurer Date: 17/03/2026

AyThhlre Assod•ilon otyow F•nMr5 Oybs ISO)13326) YEAR ENDED 2810212026 Independent Examlnees Rèport to the M•n•8ement Commlittt on the unaudlt•d 15Mnd•l Statements of the Ayrshlte Assocl•tlon ot Youft8 F•miers aub& I retwyt on tht fSna¢Ki•I $L￿ements of Charfty the year ended 28IOV2026 set out on the altached pales. RespÈtho vesponsRblltl•s of the m•nayffl•M (offimlttw and kndependent examkneff The th￿￿$ tNstees ore rttpmslble for Ihe prep¥ètlon of the acc¢)unts In acC(￿lance wlth the iefms of the Charllles •Thd Twstee Investment IScotland} 2Crf)S Act and the charlkn.es Accounts ISCo￿and) Re8ulaiioft$ 2006. The chwivs management committee cons¢der that the •udll requirement ol Regulatlon 1011) Idl ol the Acctyjnts ReRulati¢)ns does not apply_ It is mv responslbility to examlne the accounts 45 Tequired under sertion 44lJ} (t} of the Art al￿ to Stale whether partlc¥lar matters have come to my attention. B•sls ol kndependent siatemefti ty tM•mination Is carrled out In accordance wlth Regulatlon 11 ol the Charftles Accounts IScotland> R¢8ulatlorb5 2006. An examinaliofft Includes a reTrAew of the XWlDting records kept by the charlty and • ¢ompaii50n of the &¢¢ounts presented wth those records. It also include5 (onsideratioTr of any unusual Items or disclosure5 in the ac(ounts and seeks explanation from the truslees concernl any wth matters. The pr<Kedures undertaken do not provide all the ewthnce that would be requlred In an aLMlit and. consequenily. I do ￿t express an audlt oplnlon thè accounts. I have carried out 5u¢h lrnvestleatl¢)ns as wefe necessary to eTh•ble rne to form an ¢Wnion as to whether proper accountin8 records adèquate lor the purposes of the Ch#rlty h•ve been kept and thefinancial ststements ofihe Charlty were in accordan¢e wlth the accounllni records. lfid•p•ndffit £￿mIne¢S In the t￿rse of my exami￿tion. r*0 m•tter ha5 CCffiQ to my attentlon l. Whlth 8ives me r￿S0￿ble cause lo believe that In any materlal respect the fequlrefflents: lo keep accounting records ITh 4¢cordante wlth sediM 44 {11 lal of ihe 1¢￿ Ad and Ile8ulatioD 4 of the 2006 Accounts Re8ulations. and to prepafe accounts which accord wlth the accThJntinK records arld eomply with Regulation 9 ol the 2006 Accounts Regulati¢)ns, have r#)t been mel 2. To whkh, In my opinion, JtteThtlon should be drawn In order to ¢nable a ptoper understarrfHn8 of the 4ccounlS lo be reathed. lure: Chartered ACc￿nI3￿1(1.C.A,Sj te; 15th Marth 2026

Jy￿Alre 9￿0(￿tIOn ol 'YoE4ng &arniers L'lu6s (SC'013326) Stat•m•nt of Flnanclal Activit5•8 Year Ended 28th Fetruary 2026 INCOME FUNDRAISING INCOME Ralty Other C(wTrpetiticYts & Events 80th Anniversary Events Other Income 2026 2025 10.856 22.447 18.904 9.743 21,212 950 31.905 52.207 INvESTmE￿r INCOME Barclays Wealth Inv6stnwnt Scottish Widow5 1.047 308 1.355 382 1.326 53,562 33.231 EXPENDITURE FUNDRAISING EXPENDITURE Rally 80th Anniversary Everts Other Campets'tions 7,326 19.053 18.843 45,222 8270 18.086 26.356 ADMINISTRATION COSTS 3.551 2.537 OThER EXPENDITURE 3.198 1.818 SURPLUSIIDEFICIT) FOR YEAR transfer to General Fund Translor lo Rally FufKI Total Surplu8lD•ficit> -1.938 3,530 1,592 1.097 1.473 2,570 Rela1r￿d SufrAus brought forwaftl 66.507 63.937 Rotaln•d Surplus carrl•d forward Pre ratKsn ol the accounts The accounts of the Ayrshire Associalion of Young Farmers Clubs for the year ended 281h February 2026 have been prepared in full accordance wth Regutation 8 of the Charittes Accountslscotlandl Reguiations 2006 and folkjw Accounting and Rewrting by Chwilies: Statement of R8commende¢J Practice (SORPI.

JvrshireJsso(wtwn of Young ￿arnIe￿ clu6s (SC013320) Balanc• She•t Yaar Ended 28th F•bruary 2026 2026 2025 INVESTMENTS AT COST 4632.02 Legal & General Unil Trust 15,730 15.730 15.730 15.730 CURRENT ASSETS Stod( Held 01 March Stock issuedlpurchasad 300 300 3(W) PT8pahJ Exp8n5eslSundry Debt[￿S Cash & 8ank Balances: Bond Cash Bank 1.642 25,000 1,400 37,693 66,035 25.0(X) 25.3 53.446 CURRENT LIABILITIES Pr8paJ Incomelsundry Creditors 13.666 NET CURRENT ASSETS 52.369 50.777 NET WORTH OF THE ASSOCIATION REPRESENTED BY General Funds Balance 11312024 SurpluyJ(deficitl 33,651 -1.938 31,713 32.554 1.097 33.651 Rally FuThls Balance 11312024 Surplusl(deficitl 32,856 3.530 36.386 31.383 1.473 32.856 TOTAL FUNDS 68,099 66.507 Signed on b8hf of the Associalion.. Dale: 1710312026

Jyrsfiirejssocwtwn of 'ioung fanners c'lu6. 14ot•s to Accounts Yoar Endod 28th Falwuary 2026 Nole 1 Analysis of events hdd -coU￿y RALLY InC￿e ExpeTrJiture 1,772 5,553 7.326 2025 2.140 .667 1.473 Rally Queen Dance County Rally 3,960 6,896 10,856 2.188 1.343 3.530 Note 2 Analysis ol events hdd . OThER COMPETITIONS Mr & Miss Young Famer 3,400 Member of Year 1,075 Ayr Show 3,143 Talent Spot 2025 9,429 80th Anniversary 18.904 Caitlelsheep Dr8SsINJs s10c￿.￿dglng {incl stocksmanship program) Go Kartinglcurling Other Events (inc Nat Weekend bus) 2.347 1.075 1,053 3.614 3.143 3,487 .149 -1.428 -1,740 -63 .849 3.455 5.942 19.053 1.428 1,740 63 6.249 37.896 3,523 -2.217 -88 .916 3.126 5.400 41.351 ADMINISTRATION Stabonery,Prinbng, Soc exps. Engraving Honoraria Ind￿ndent Examiners fees Memb@rship SAYFC Meetsng Costs {Hall Hire) 1,837 695 50 570 399 3.551 1.332 695 310 2.537 Note 4 OTHER INCOME & EXPENOITURE Overseas Exchan9elEU Rally Trophies and Thank you Grfts Replacement Trcphy wrchas8d Miscellaneous Expend 2￿ 1,102 1.8 2025 900 438 -470 868 3.198