2025-12-31-accounts

Nigg Old Trust Balance Sheet Year Ended 31 December 2025 2024 2024 Current Assets Treasurer’s Account 31,860.19 22,100.59 Cash on Hand 0.00 0.00 31.860.19 22.100.59 Net Assets 31,860.19 22,100.53 Represented by Opening Bank Balance 22.4100.59 21,060.18 Excess of Payments 9,759.60 1,040.44 over Receipts 31,860.19 22,100.59

2

5,090.33

Nigg Old Trust

Receipts and Payments Account Year Ended 31 December 2025

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2025 2024
Receipts
Donations 11.892 43 OM Kp Of
Tea Towels 650.00 585.00
Pictish Stone Books 570.00 538.17
Peninsula Books 25.00 139.67
Church Chronicles 110.00 85.00
Rapeseed Oil sales 216.00 246.00
Jam sales 564 42 468 00
Gift Aid tax refund 532.82 369.22
Card saies 430.00 528.00
Sundries 530.00 0.00
15,520.67 5,090.33
Payments
Book Purchases £23.00 0.00
Tea Towels 499.20 501.60
Cards 120.00 250.00
Jam 288.00 412.80
Rape seed Oil Purchases 111.00 196.80
Electricity 528.05 1,264 47
Insurance 1,328.14 1,284.25
Repairs 2,553.60 36.00
Accountancy 80.00 80.00
Internet 28.08 24 00
5,761.07 4,049.92
Excess of Receipts over Payments 9,759.60 1,040.41
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Deliny Limited Taxation Consultants Gordonville Deliny Invergordon IV18 ONA . weuruary ZUZ6

DEE NY [iein-tet-é.d Independent Examiners Report to the Trustees of Ni i, ene Pe | ee Charity Number SC017816 : ee ee ae ee ee I report on the accounts of the Charity for the year ended 31 December 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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Charity’s trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 Examiners Report 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 seeking 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 we do not express an audit opinion on the view given by the accounts.

Independent Examiners statement

• In connection with our examination, no matter has come to our attention: 1. which gives us reasonable cause to believe that in any material respect the requirements

• a) to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations: and

• b) to prepare accounts which accord with the accounting records and to comply with Regulation9 of the 2006 Accounts Regulations

have not been met: or 2 to which in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ee ore - Stephen Ilett LLB CTA Dip PFS For Delny Limited 17 February 2026

For Delny Limited 17 February 2026 Gordonville Delny Invergordon IV18 ONA Telephone [phone] email [e-mail] Registered in Scotland SC197506

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