Nairnshire Farming Society
Registered Charity Number: SC013456
I report on the accounts of the Nairnshire Farming Society for the year ended 31[st] October 2025.
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.
David J Garden
15[rd] April 2026
12 Ashwood Grove Inverness IV2 6DE
Nairnshire Farming Society Receipts & Payment5 for Fin Year Endin8 31.10.2025 2025 Change Recelpt5 Subscriptions Donations Interest Recd Wayleaves Rent Surplus from Soclal Funttions Paymentsfrom Nalm Show Ltd Misc Income 7,132 7,957 6.070 1,332 186 -825 -4,070 199 1.531 195 -750 2,235 2,759 36.0(K) 524 34.(KK) 49.8FI 51.L -1.202 Payments Honararia Insuran Offl¢e Expenses Postzges Stationary Upkeep of Fleld Payments to Naim Show Ltd Ml$¢ Audit Fees -6.3fA) -3,027 -293 -329 -7.766 -2,919 -536 -513 243 -10.670 -10.276 -394 -2,207 -3(Y) -583 -3(MJ -1,624 -24.186 -23,892 -294 25.681 27.177 -1,496 Naimshire FanningSo(iety Year Endln8 3111012025 Bank & Cash In Hand 2025 At Beginning of Year £88,164 £59,987 At End of Year £114.84S £88.164 Foynesfield Fund IRestrictedl £26.C(O £27.C(O surplus Ioeflclt £Z7,177 Assets Equipment £105,558 £93,558 Note the both the Farmers Showfield and Davidson Park are owned by the Farming 5ocietv.