REGISTERED CHARITY NUM8ER: SC021892
Trustees. Re
rtand
Unaudited Financlal Statements for the Year Ended 1 March 2026
for
arluke & District Youn
Farmèrs Club
Gordon Ferwson & Co Lid
76 Hamilton Roaij
MotheThvell
Lanarkshi
ML1 3BY

Carluke & Di$tri¢l Youn
Fam)•rs Club
Trustees. Re
for the Year Ended 1 March 2026
Thé trustè85 present their ￿pOrt wilh Ihe financial statemènts ol the charity for the year ended 1 March 2026. The
trustees have adopted the provisions of the Stslemenl of Recommended Practice ISORPI'Accounting and Reporting by
Charilies. Issued in March 2005.
The tnjstees have pleasurè in prèsèntin9 Iheir report and the audited financial stalernents of the charity for the year
ended 1 March 2025.
The chariws trustees are iesponsible for prèparing thè Trustees Annual Report and the financial $￿tementS in
accordance with applicable law and Unrted Kingd¢yn A¢counling Slandards (United Kingdtsm Generally Accepted
Accounting Practice).
The law applicable to eharitiès in S¢oUand requires the twstees to prepare financial Statements for each financial year
which give a true and lair view ol the slate of affairs of the charity and of the incorning ￿sourceS and applic81ign of
ra￿Vr¢e5 of the charity for that period. In preparing these financial statements. the tru5tee5 are required to".
select suitable accounting policies and thèn apply them consistenuy.
observe thtr mèthods and principles in the Charitiès SORP.,
make judgements and estimates Ihal are reasonable and prudent:
slate %¥hether applicablè accountin9 Standards have been followed, subject to any material departures disclosed and
gxplained in the financial stat•ments',
prepare the financial statements on the going concem basts unless it is inapprowale to presurne that th8 charity will
continue in operation.
7he trustee5 are responsible for keeping proper accounlFng record5 that disclose wth reasonable accuracy at any lime
the financial position ol thè ¢harity and enable them to ensurè that the finanoal slalements comply with the Charities
and T￿Slee Investrnent (Scotlandl Act 2005 and thè Charities Accounts IScollan¢Jl Regulations 2006. The Iruslees are
also responsible lor safeguarding the a55ets of the charity and hence for taking reasonable steps lor thè pr8venlion and
deteclion of fraud and other ifragularities.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity nurnber
SC021892
Principal address
Young Famiers Centre
Inglislon
Edinburgh
EH28 8NE
Trustees
Tho trustees and Ihe members of the Managemenl Committee during the year are listed hereaftèr. All the members
were elected ai Ihe Annual General Meeiing held on Tuesday 111n March 2025. and held office ihroughoul the year..
James Peat- President
Nathan Parfelt- Chair
Kirslie Young- Vice Chair
Laura Douglas- Secretary
Hazel Parfett- Assistant Secreiary
Jo-ann Taylor- T￿asUrer
Thomas Young- Assistanl Treasurer
Robbie Gray- Ex-offieio
Rachel Taylor- Ex-officio
Eve Sneddon - Committee
William Curriè- Sports Convenor
Sarah Paterson - Committee
Lindsey Haggart- CommEttee
John Goulding - Committee
Katie Goulding- Comrnittee
Pamela Brodie- Concert Secretary
Karen Millar- Sports Convenof
Heather Currie - Committee
Amy Douglas- Comrnittee
Jack Young - Club Ledtjvr
Mhairi Hall Club Leader
Pagc I

Carluk• & District Youn Farmers Club
TnJstee5' Re
ort
for th• Year Ended 1 March 2026
REFERENCE AND ADMINISTRATIVE DETAILS
Indtpendent examiner
Lynne McTaggart
Institute of Chartered Accountants of Scotland
Gordon Ferguson & Co Ltd
76 Hamilton Road
Motherwell
LanaFk5hir&
ML1 38Y
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
The charity ts controlled by its govemin9 documènl. 3 deed of trust, and conslrtules an unincorporated charity.
Th• Carluke & Distiicl Young Farniers Club is an Unincorporat￿ charity. The Chanty e￿StS to provide a grèater interest
and efficiency in agriculture an(1 lo make rural life more attraciive lo youn9er member5 of the community by providing
social amenities and mèans of heallhy recreab'on. The consb"tution was adopted al a rneeting held on 31 May 1993.
The club wa5 approved by the Inland Revenue as a chanty ft)r the purposes of section 505 ICTA 1998 on 25 October
7993. It 15 recognised as a Scoth"5h charity. number SC021892.
Recruiknent and appointm•nl of new tmst•e5
Tnjsiees ar8 appointed at the Annual General meeb.ng ol the club by the rnembers. Trustees must comply wth tha fil
and proper iÈquirements before being accepted as a trustee. The members atso appoint membèrs lo committees al the
AGM.
Risk management
The Irusleès recognise the need to safeguard the club's assets and to this end have a policy of only inv&sting in risk Ireg
deposit accounts with UK banks.
ACHIEVEMENT AND PERFORMANCE
Charitsble activiti•s
This was another successful and busy yèar for Cartuke Young FaIrna￿. ¥wth a promising influx of nèw members,
particulady juniors. The dub hosted èvents throughout the year including.. sporting Èvenis. tug of war. new member
nights, car treasure hunts and many more. We held another 9￿al UV paint paty dance. dtnner dance and Christmas
dance this year- we hope this continues to be Such a big succes5 in fu￿re yea(s. It was fantastic to see a great range of
social events in the club calendar.
We had selected The Haven as our charity to support this year. We held a charity mud njn, qur< night and coffee
morning all in aid ofoLtr chosen charity- The Haven. All of these events were very well supported.
We were welcomed back to Lana￿ Memoiial Concert Hall for our annual vanety concert which w85 8 great hil ￿1th lusi
under 50 rnambors laktn9 to the Slage. The club continues an excellent Trte of attendance at LanaFkshire. Wesl
and National events- a big thanks must go lo all our members for their support and engagement throughout the year
The number ofAffiliated Member5 for 2024125 was as follows...
Membership
Senior
2024125
New senior
45
Junitsr
New junior
Total
2024125
35
16
10
71
23
69
FUTURE DEVELOPMENTS
The club shall continue lo organise activitie5 which meet Ihe obiecbves of the club. We shall continue to use social
me(lia and the SAYFC website ès means of promob.ng our club. acknowjedging achievèrnents. keeping in touch with
members past and present, and recruib.ng new members.
Utilising the club social media pages to publicis* our photos and results from events is a great way to show what
Carluke Young Farmer5 is all about. 11 continues to be an èxcellent a5sei in te(ms of attractsng and en¢ourdgir7g any
potential new members.
In the forthcorning year. we shall aim lo contsnue our successlul facwitsnent ¢Jrive. focusing on 8nsunng thal we are
offering all our membets actimlies that they enjoy. and ￿ ￿11 continuè to add any new Qvenis Nvhich have goo¢J support
to Ihe current syllabus. We wll also continue lo try and work within the local community where possible to allow us to
promote the benefits ol Young Farmers and rural life to y(KtngSters. We ho￿ that by mainlaining a busy syllabu5 that
supports ()ur atms an¢J tha mombers, Interests keeping il fresh and the dub can conts.nue to go from strèngth Io st￿ngth.
Page ?

Carluke & Oistrict Youn
Farniers Club
Trnstees. Re
for tho Year Ended 1 March 2026
Appioved by order of the board of trustees on 10 March 2026 and signed on its behalf by..
/To- loi)loY
steè
Pag¢ 3

Carluk• & District Youn
Farmets Club
Statement of Financial Activiti•s
for the Year Ended 1 March 2026
Period
2.4.24
Year Ended
1.3.26
Total
funds
Unrèsrricted
fund
Restricted
fund
1.3.25
Total
runds
INCOMING RESOURCES
Incoming resourc•s from generated lunds
Voluntsry income
Note5
33.080
12.027
45,107
51.385
RESOURCES EXPENDEO
Costs of generating funds
Costs of generating voluntary income
Fundraising trading". cost of goods sold and other
costs
19.496
12.534
32,030
27.001
16.743
16,743
21.081
Total re$our¢es expendèd
36.239
12,534
48.773
48.082
NET INCOMINGIIOUTGOINGI RESOiIRCES
RECONCILIATION OF FUNDS
Total funds brought forward
(3.159)
1507)
13,6661
3.303
16.191
33.237
49.428
46.125
TOTAL FUNDS CARRIED FORWARD
13.032
32.730
45.762
49.428
CONTINUING OPERATIONS
All in¢oming resources and ￿sOUrceS expended arise from C￿lInUing activit￿.
Th¢ notes fonn part of ihese financial stsiem¢nts
Page 5

Cartuke & Drstri¢t Youn
Famiers Club
Balance Sheet
At 1 March 2026
1.3.26
Total
fvnds
Unrè51ricled
fvnd
1.3.25
Total
funds
Restricted
fund
Notes
CURRENT ASSETS
Stocks
Oeblors
Cash at bank and in hand
1.438
2.325
9.269
1,438
2,625
41.699
300
32,430
1,393
5.166
42.870
13.032
32.730
45,762
49.429
CREDITORS
Amounts falling due within one year
NET CURRENT ASSETS
13.032
32.730
45,762
49.428
TOTAL ASSETS LESS CURRENT LJABILMES
13.032
32.730
45.762
49,428
NET ASSETS
13.032
32.730
45,762
49.428
FUNDS
Unreslricted funds
Reslricled funds
13.032
32,730
16.191
33.237
TOTAL FUNDS
45,762
49.428
The financial statements were approvad by the Board of Trust$es on 10 March 2026 and ￿re signed on its bèhalf by..
Twstee
The notes forn) pan of these financial staiern¢nrs
Page 6

Carluke & Oistri¢t Youn
Farmers Club
Notes to Ihe Financial Statements
for the Year Ended 1 March 2026
ACCOUNTING POLICIES
Aecounting convontion
The financial slalemenls have been pr8pared vnder Ihe historical cost convention. the Chanties and T￿Slee
Investment (Scotlandl Act 2005 ar￿ (he reqLEirements of Ihe Stalgrnent of Recommended Practice. Accounting
and Reporting by chan￿"e5.
Incoming resources
All incoming resources are included on the Strtement of Financial Acb"vitses when the ¢harity Is legally entiued lo
the income and thè amount can be quantified ￿th ￿asonable acGuracy.
Re$ourc•$ gxp•nded
Expenditure is accounted for on an accruals basis and ha5 been classifjeil under headings that aggiegale all
C951 related to the category. Where costs cannot be dice¢Uy attn"buled io particular hèadings they have been
allocatèd to acts"vilies on a basis consistent with the use ol re50urc85.
Stoek$
Stocks are valued at tho lower ol cost and nel realisable value. after making due allowance for obsolfrlè and
slow rnoving items.
Taxation
The chanty is exempt from tax on its charitable ac11￿￿e$.
Fund aeeounting
Unrestrictsd funds can be usèd in accordancè wilh thè Charitable objecb.ves al the dISC￿tion ol the Iruslees.
Resln¢ted funds can only be used for particular reslncted purposes wthin th& objects of the charity. Reslrictions
arise when s￿¢1￿ed by the donor or when lunds are raised for particular restricted purposes.
Furthef expLqnation ol the nature and pU￿ose ol each is included in Ihe notes to the financial statements.
TRUSTEES, REMUNERATION AND BENEFirs
There were no inJstees' remunerntion or othér benefits for the year ent1ed 1 March 2026 nor for the pèriod ended
1 Mar¢h 2025.
Trustèes. expenses
Thère werè no InJstees' expenses paid for Ihe year ended 1 March 2026 nor for the pèriod ended 1 March 2025.
STOCKS
1.3.26
1.3.25
Stocks
1,438
1,393
DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
1.3.26
1.3.25
Trade debtors
2,625
5.166
CREDITORS: AMOUNTS FALLING OUE W￿H1N ONE YEAR
1.3.26
1.3.25
Trade creditors
Pa8c 7

Carluk• & Oistri¢t Youn
Famier5 Club
Notès to ¢he Financial Statements continued
for the Year Ended 1 March 2026
MOVEMENT IN FUNDS
Net movement
in funds
Al 2.3.25
Unrestricted funds
Unrestricted Fund
At 1.3.26
16.191
Restricted fvnds
Restricted Fund
13,1591
13,032
33.237
IS071
32.730
TOTAL FLINDS
49,428
13,6661
45.762
Net movement in ￿nds, included in Ihè above are as follows-
Incoming
re50urce5
Resouros
expended
Movement in
funds
Unrestricted fund$
Unrestricted Fund
33.080
Restricted funds
Restricted Fund
{36,239)
13,1591
12.027
{12.5341
{S071
TOTAL FUNDS
45.107
{48.7731
13.6661
Comparativ•s for movement in funds
Net movement
in funds
At 2.4.24
At 1.3.25
Unrestricted Funds
Unrestricted Fund
11.967
4,224
Restricted Funds
Restricted Fund
16.191
34.158
19211
33,237
TOTAL FUNDS
46.125
Comparative n81 movement in funds. induded in th& above are a5 follow5.'
3.303
49,428
InrA)ming
Resources
expendecl
Movtsmenl in
funds
Unrestricted fvnds
Unrestricted Fund
42,001
Restrictèd funds
Reslricled Fund
137,7771
4.224
110,3051
19211
TOTAL FUNDS
51.385
{48.0821
3,303
Page 8

Carfukè & District Youn Famiers Club
Detailed Statemènt of Ftnancial Activities
for the Year Ended 1 March 2026
Pèriod
2.4.24
10
7.3.25
Year En(led
1.3.Z6
INCOMING RESOURCES
Voluntary income
Club Dance5
Other Events
Interest Receivable
Grant Received
Annual Conort
Other Income
Uncashèd Chequè5
Donale(J seTvice5 and facilrties
Membership fees
25.152
5.564
390
32
12.027
62
29.400
8.302
551
43
9,383
58
1.910
1,737
1.880
45.107
51.385
Total incoming resources
45.107
57,385
RESOURCES EXPENDED
Costs of 9eneratin9 voluntary income
Administrative expenses
Membership lo national
24.535
7.495
19,559
7,442
32.030
27,001
Fundraising tradin9.' Cost of goods sold and other ¢osts
Openin9 Stock
Club Dances
Other Events
Closing stock
1.393
10.901
5.887
11,4381
839
13.154
7.653
15651
16.743
21,081
Total resourc•$ oxpended
48.773
48,082
Nat lexpendituroifincome
13.6661
3,303
This page does noi fonn part ofihe $th￿10ry financial statcmen
Pase 9

Indc
endeni Ex*miner's Re
CarIuke &. Di5trici l-oun
rt to ihe Trvstees (trf
Farmer5 Club
I report on the account5 for the year ended 1 March 2026 sel ojl on pa9es five lo eight.
Rèspé¢tive T•sponsibiliti•5 of trusteès and •xamin•r
The charTly's trustees are re5pon5ible lor the preparalion of the ac¢ounls in accordance with the terms ¢f the Charities
and Twsiee Inveslmenl Iscouandl Act 2005 and the Charilres Accounts {Scollandl Regulations 2006 las amended).
The chaniys twsl6es consider that the audit requirement ol Regulation 1011llal to Icl of the Accounts Regulations does
not apply. 11 is my responsibility to examinè the accounts as require(l under Section 4417llcl of the Act and lo stète
whether particulai rnatters have come to my attention.
Basis of the indep•nd•n¢ examinerfs roport
My examination was canied out in accordance ￿th Regulats"on 11 of the Chariiies Accounls (Scotlandl Regulations
2006 las amende¢l. An exarnination indudes a review of the accounting records kept by the charity antj a comparison
of the accounts presented wth those records. 11 also includes consideraiion of any unusual ilèrns or ¢Y15c105Ufes in the
accounls. and seeking explanations Irom as trusiees concerning any such matters. The procedures undertaken do
not prowde all the evidence that would be requirèd in an audit. and consequently I do not exp￿SS an audit opinion on
the view given by thè accounts.
Indgpendent examinerfs $tattment
In the course of my examination. no mattel has come to my attenhon..
whi¢h gives me reasonable cause lo beliève that. in any material iespect. the requi18rnents
to ktrep accounting ￿cordS in accordance with Seth"on 441IXal of the 2005 Act and Regulation 4 of the
2006 Accounts Reg¢Jlations'. and
lo p￿par+ accovnls %*hi¢h accord with the a¢xounting racord5 and to comply Regulation 8 of the
2006 Accounts Regulations
have not bètsn met.- or
121
lo which. in my opinion, attention Should be drawn in ord&r to enable a proper undèrstanding ol the accounts
to be reached.
Lynne McTaggart
Institute of Charte￿d Accountants ofscouand
Gordon Fèrgu50n & Co Ltd
76 Harnilton Road
Motherwell
Lanarkshire
tL1 38Y
10 March 2026
Pa¥e 4