## **Nairnshire Farming Society** ## **Registered Charity Number: SC013456** ## **I report on the accounts of the Nairnshire Farming Society for the year ended 31[st] October 2024.** ## **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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. 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. ## **Basis of independent examiner’s statement** My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) 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. 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 accounts. ## **Independent examiner’s statement** In the course of my examination, no matter has come to my attention to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## **23[rd] April 2025** Nairnshire Farming Society Recelpts & paymènts for Fln Yèar Endlng 31.10.2024 Receipts Variance Subscription5 Donations Interest Recd Wayleaves Rent Surplus from Social Functions Payments from Nairn Show Ltd Misc Income 7,957 S,070 377 -2LV3 395 si 35,677 IS,392 Payments Honararia Insurance Office Expenses Postsges Stationary Upkeep of Field Payments to Nalm Show Ltd Misc Audit Fees -2,919 -1759 .L252 -IE 716 -513 -513 .10276 .U305 2,029 -358 .23,892 -21,%1 Surpluslldefldtl 27.177 IL716 15.461 Nèimshire Familn8 SKi¢iety Year Endlthg 3Vw120Z4 Bank & Cash In Hand At BeÉinnln8 of Year £59,987 £4&27 At End oi Year £88.164 £59,987 Foynesfield Fund IRe5trittedl £27,(MM) £2&(XXI 5urplus/Defiat £27.177 £IL717 As$ets Equipment £93,558 Note: both the Farmers Showfield and Davidson Park are owned by the Farming Society.