Tain & District Museum & Clan Ross Centre
Accounts and Independent Examiners Report
For the Year-Ended 31" March 2025

Trustees, Annual Re
ort and Acco
For the year ended 31. March 2025
Reference and administration details
Charity Name:
Tain & District Museum & Clan Ross Centre
Registered Charity No.
SC017848
Charity's principal address: Tower Street
TAIN
Ross-shire
IV19 IDW
Narnes of the charitv trustees on date of approval of Trustees, Annual Repon.
Structure, governance and mana8ement
Mission Statement
Tain and District Museum exists to preserve, exhibit, interpret, mako accessible and au8ment its collection
for the benefit of all sectors of society and in so doin8, promote an interest in the hlstory of Taln and Ihe
surrounding area, and provide visitors with a high-quality experience.
Alms
l. Ensure best ca re of the collection
2. Ensure best care of our personnel,. trustees, volunteers and staff.
3. Develop the Clan Ros5 Centre as a home base for Rosses and septs of the clan: home and abroad
4. Market and promote Tain Through Time and ensure a good experience for our visitors
Governance
Tain Through Time, induding Tain and District Museum is operated by Taln and Distrlct Museum Trust
which usually meets once a month. The Constitution was registered in up-to-date verslon in 2007. The
nurnber of Trusiees must not be less than five.

Income
Tain & District Museum Trust receive5 annual financial support from Highland Council in retum for
which the Trust agrees to meet standards laid out in the Service Delivery Agreement between the Trust
and Council. The Grant for 2023/24 was £6,272. The Grant for 2024125 was maintained at £6,272.
Peo
le in the Oi
anisation
s the Museum Manager
undertakes part-time bookkeeping and accounts
13ve continued to maintain and update the
as prcvided assista nce with the digitlsation of the collection.
support.
collections dr.tHnA%p.
Visitor Numbers and En
ement
During the year, the Museum recorded a combined total of 2,012 visitors to the Museum and the
Pilgrimage.
In addition, the Museum welcomed over 100 separate groups of Ross vi51tors Since April, estimated to
represent approximately IOO/o of total visitors. Guided Clan Ross tours of ￿aInag0wn Castle and the
Museum site have proved very successful, Ivith a steady level of bookings throu8hout the season.
Total footfall across the wider site is estimated to be approxirnately 6,630 people during the 2024
season.
Donations and Ac
Ui51tions
The Museum received a significant anonymous donation of £10,000 during the year.
In addition, several important photographic collectigns Mierp dnnated. The Museum also received the
war diary of Nurse Isabella Horn, who nursed
adding to the Museum's archival holdings.
of Tain during her service in Serbia,
Collertions Research and Outreach Worf(
Ongoing work contlnued on the Adlil collectiJn5 database, with
and
undertaking regular sessions and
prcvidin3 additional support.
Two volunteers from Tain Royal Academy
and recent school leaver
asslsted the Museum during the year.
The Museum supported research by Serbian writer
relating to the life and work of
Continued support was provided to the St Duthac Book and Arts Festival.
Progress on repairs to the ruined chapel was delayed due to archltectural issues, despite ongoing
engagement with project partner5.
Onsite En
ement
17 May- CraiEhill Primary School, St Duthac Pageant143 pupils)
11 June- Groam House Volunteers, guided site tour {81
Offsite Talk5 and Events
8 April-Tain Over 60s Group, talk on the Museum's visit to the RAF Museum, Brno {32)
l May-seaboard Over 605, talk on the history of Cadboll Castle143)

13 May-woodland Walks toddlers, group, Fairy Stories talk122)
3 June- St Duthac Book Festival, Balna8own tour125)
5-6 June- Knockbreck Primary School, school history display lapprox. 200 pupils)
6 June- Inver Community, D-Day talk at Inver Hall {120}
13 5eptember- Spooky Tours of Tain, St Duthac Book and Arts Festival1701
19 September-Talk on 311 Squadron at Clyne Heritage Centre1281
15 November- CarneEie Trust talk at Tain Town Hall {45)
6 February 2025-Talk on Dr Elizabeth Ross, Tain Over 60s1321
10 February 2025-Talk on Dr Elizabeth Ro55, Milton History Group1271
21 February 2025 - Attendance at the Serbian Embassy, London, for a Service honouring British
women's contribution to Serbia durin8 the First World War
Tru5tee5 remuneration and expenses
No payments made to trustees
Signed on behalf of the Charity's trustees
Position,,
Date: Iq "/èEL 964

Inde
endent Examiners Re
ort Dn the Accounts
Reporl to the members of Tain & District Museum & Clan Ross Centre, registered charity number SC017848,
on the accounts for the year-ended 31" March 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 Cha rities and Trustee Investment15cotla ndl 2005 Act and the Charities Accounts Iscotlandl Regulations
2005. The charity trustee5 conslder that the audit requirement of Regulation 10111 {d} of the Accounts
Regulations does not apply. It is my responsibility to exa mine the accounts as required under section 4411
Ic) of the Act and to state whether particular matters have come to my attention.
Basis of independent examinerfs statement
My examination is carried out in accordance with Regulation 11 of the Charitles Accounts Iscotlandl
Regulations 2006. An examination includes a review of the accounting records kept by the charity and a
comparison of the account5 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 thatwould be required in an audit and. consequentlv.
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
which gives me reasonable cause to believe that in any materlal respect the requirements..
to keep accounting records in accordance with section 44111 {al of the 2005 Act and Regulation 4 of
the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the
2006 Accounts Regulations
have not been met. or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
Date..
Relevant Professional QualificatiDn5'. BA CA
Address:

Tain & District Museum & Clan Ross Centre
Statement of Financial Activities
For The Year Ended 31st March 2025
2025
2024
Restricted
fund
wwi
Memorial
Fund
Un-
restricted
Restricted
fund
Total
restricted
Incoming Resources
Admission Charges
Shop Sales
Online Sales
Ticket Sales
Donations
Grants- COVID
Highland Council Revenue Grant
Interest Received
Grants- Museums Gallery Scotland
Commissions Received
Accreditation
Heritage Lottery Fund
Friends of T&DM Subscriptions
1,032
4,810
1,032
4,810
5,437
3,042
18,624
18,624
14,999
6,272
6,272
6,272
3,183
Total incoming resources
30,747
30,747
32,937
Resources expended
Salaries
Stock Purchases
Event costs
Advertising, marketing etc
Telephone, fax and photocopies
Postage and stationery
Office administrative expenses
Building maintenance
Equipment maintenance
Displays and other museum expenses
Rates and insurance
Heat and light
Cleaning
Bank charges and interest
Subscriptions
Donations
Audit / independent examination
Consultancy Fees
21,484
1,263
21,484
1,263
17,505
2,506
250
250
2,435
623
377
145
2,435
623
377
1,963
689
9,303
481
481
1,709
4,632
392
3,945
39
3,945
39
840
70
840
781
37
265
70
750
764
750
764
926

Other professional
80
80
1,655
Total resources expended
33,402
33,402
42,507
Net {outgoing)/incoming
resources
for the year
-2,655
-2,655
-9,570
Totalfunds broughtforward
288,758
0 288,758
298,328
Transfer between funds
Totalfunds carriedforward
286,103
0 286,103
288,758

Tain & District Museum & Clan.Ross Centre
Balance Sheet
For The Year Ended 31st March 2025
2025
2024
Fixed Assets
Tangible Fixed A55ets
(Note 41
274,184
274,948
Current Assets
Cash at bank
Cash on hand
Cash floats
Stock
Sundry Debtors
Prepayment5
Accounts Receivable
4,650
12
io,ioo
-45
5,920
1,215
1,764
420
13,980
4,916
481
1,764
669
17,885
Creditors amounts falling due within one year
(Note 51
2,060
4,076
Net current assets/(liabilities)
11,920
13,809
Total Assets less current liabilities
286,103
288,758
Funds of the charity
Unrestricted funds
Designated funds
Total unrestricted funds
11,920
274,184
286,103
13,809
274,948
288,758
(Note 61
Restricted income funds
(Note 6
286,103
288,758

TAIN & DISTRICT MUSEUM TRUST
TOWER STREET TAIN
Charit Number SC017848
Notes to the Accounts
ear ended 31st March 2025
For the
Basis of Preparation
1.1 Basis of accounting
These accounts have been prepared on the basis of historic c05t (except that investments are shows at market value)
in accordance with..
Accounting and Reporting by Charities - Statement of Recommended Practice ISORP 20051,-
And with Financial Reporting Standards for Smaller Enterprises IFRSSEI
And with the Charities Act 1993.
1.2 Change in basis of accounting
There has been no change to the accounting policies Ivaluations rules and methods of accountingl since last year.
1.3 Changes to previous accounts
No changes have been made to accounts for previous year5.
Accounting Policies
INCOMING RESOURCES
Recognition of incoming
These are included in the Statement of Financial Activities15oFAI when-.
resources
the charity becomes entitled to the resources,.
the trustees are virtually certain they will receive the resources,. and
the monetary value can be measured with sufficient reliabilitv.
Incoming resources with
related expenditure
Where incoming resources have related expenditure las with fundraising or contract income)
the incoming resources and related expenditure are reported grass in the SOFA.
Grants and donations
Grants and donations are only included in the SOFA when the charity has unconditional
entitlement to the resources.
Tax reclaims on donations
and gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to
which they relate.
Contractual income and
performance related grants
This is only included in the SOFA once the related goods or services have been delivered.
Gifts in kind
Gifts in kind are accounted for at a reasonable estimate of their value'to the charity or the
amount actually realised.
Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
distributed by the charity.
Gifts in kind for use by the charity are included in the SOFA as incoming resources when
receivable.

Notes to'the accounts
cont'd
For the
ear ended 31st March 2025
Donated services and facilities These are only included in incoming resources Iwith an equivalent amount in resources
expended) where the benefit to the charity is reasonably quantifiable, measurable and material.
The value placed on these resources is the estimated value to the charity of the service or facility
received.
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the
trustees, annual report.
Investment income
Thi5 is included in the accounts when receivable.
Investment gains and losses
This includes any gain or loss on the sale of investments and any gain or loss resulting from
revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised a5 soon as there is a legal or constructive obligation committing the
charity to pay out resources.
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of service
or output to be provided, such grants are only recognised in the SOFA once the recipient of the
grant has provided the specified service or output.
Grants payable without
performance conditions
These are only recognised in the account5 when a commitment has been made and there are no
conditions to be met relating to the grant which remain in the control of the charity.
ASSETS
Tangible fixed assets for use
by charity
These are capitalised if they can be used for more than one year, and cost at least £500. They
are valued at cost or a reasonable value on receipt.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end.
Other investment assets are included at trustees, best estimate of market value.
Stocks and work in progress
These are valued at the lower of cost or market value.
Details of certain items of expenditure
3. 1 Trustee expenses
No expenses were paid to trustees
3.2 Fees for examination of the accounts
Independent examiners fees were £630 + VAT for 2025 and £600 + VAT for 2024.
Notes to the accounts
cont'd

For the
ear ended 31st March 2025
Fixed Assets
The fixed assets comprise the Tain Silver Collection at its brought forward value of £263, 113 as at 31 March 2025. The
computer equipment ha5 been depreciated at 20Yo Straight line and the Stairlift has been depreciated at IOYO Straight
line.
2025
2024
Cost B/F
288,977
288,977
Depreciation 8/F
7,821
6,895
Grants B/F
6,208
2,069
NBVB
274 948
280 013
Additions
Grants
4,139
De
reciation Char
764
926
NBV
274 184
274 948
Creditors
2025
2024
Accounts payable
1,436
3,452
Other creditors
624
624
Deferred Income
Restrirted income funds

6. 1 Analysis of net 355ets between funds
Note 6
U nrestricted Restricted Total
funds
funds
Fixed assets
274,184
274,184
Investments
Net current assets
11,920
11,920
Total net assets
286,103
286,103