## Comann Eachraidh Sgire Raoird Rogart Heritage Society ## Trustees’ Annual Report and Accounts for the year ended 31 January 2026 ## Scottish Charity Number SC023777 ## Current trustees Charlotte Gibson Christina Perera Rachel Allan Alexander Stefaniak (Appointed 20 May 2025) ## Other trustees during the year Raymond Ross (Resigned 20 May 2025) ## Contact address Tor-Gorm, Knockarthur, Rogart, Sutherland, IV28 3YE ## Recruitment and appointment of Trustees All of Comann Eachraidh Sgire Raoird Rogart Heritage Society’s trustees are appointed or reappointed by the members at our annual general meeting. At the A.G.M. held on the 1 November 2025 it was agreed that the A.G.M. will move to March each year. ## Governing document Comann Eachraidh Sgire Raoird Rogart Heritage Society is an unincorporated association and the purposes and administration arrangements are set out in our constitution. ## Charitable purposes The Society is established for charitable purposes only, in particular the advancement, preservation and protection of the arts, heritage, culture, traditions and history of the Parish of Rogart. ## Activities and achievements Our very successful Craic and Céilidh nights are growing in strength and generate a steady income from the raffle. Book sales from stock have continued. We successfully obtained grant funding in 2025 to fund the design, supply and install of 10 Interpretation Boards explaining the history and heritage of Rogart Parish including Rogart Mart. This project is due to be completed in 2026. We have also received a number of donations during the year. ## Trustee remuneration and expenses The trustees did not receive any remuneration during the year. ## Reserves We closed the year with reserves of £5222. The reduction is due to a payment of £14508 for the production of the Interpretation Boards project. We received a part grant of £8422 towards this during the year and a further grant of £8422 will be paid to the Society after the installation and completion of the project in 2026. We respond to expenditure needs as and when they arise and frequent committee meetings ensure that reserves are always available and when necessary fundraising activity will take place. Approved by the Trustees and signed on their behalf by:- Alexander Stefaniak Treasurer ## Date: 2% ebay Lozk $C023777 31.1.25 Page 1 of 4 ## Comann Eachraidh Sgire Raoird Rogart Heritage Society ## Receipts and Payments Account for the year ended 31 January 2026 ||2025-26|2024-25| |---|---|---| |Receipts||| |Donations|830|754| |Fundraising(Ceilidh)|574|264| |Grants|8847|| |Membership/Fees|145|100| |Book sales|136|1459| |Bank Interest|7|| |Total Receipts|10539|2577| |Payments||| |Website|100|| |Venue Hire/Refreshments|152|125| |Printing/Post/IT/Research Media|163|| |Insurance|207|200| |Interpretation Boards Rogart Mart|14508|| |Governance - IE examination|125|| |Total payments|15255|325| |Surplus/(deficit)foryear|(4716)|2252| $C023777 31.1.25 Page 2 of 4 ## Comann Eachraidh Sgire Raoird Rogart Heritage Society Statement of Balances as at 31 January 2026 2025-26 2024-25 |Bank and cash in hand||| |---|---|---| |Opening balances:-|9938|7686| |Surplus /(deficit) for year|(4716)|2252| |Closingbalances:-|5222|9938| All funds are unrestricted Approved by the Trustees and signed on their behalf by:- A, Sof Stefaniak Treasurer Date: 29 febwavy Cas $€023777 31.1.25 Page 3 of 4 Comann Eachraidh Sgire Raoird Rogart Heritage Society ## Independent Examiner’s Report Independent Examiner’s Report to the Trustees of Comann Eachraidh Sgire Raoird Rogart Heritage Society report on the accounts of the charity for the year ended 31 January 2026 which are set out on the previous pages. ## 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 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 view given by the accounts. ## Independent examiner's statement In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements: . to keep accounting records in accordance with Section 44(1) (a) 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 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signature: ( Atari gotinro ko &¢ Date: 6 TT’7 WArcH XROXKL Name: CHRISTINE ROSS Address: VGS, LAIRG COMMUNITY CENTRE, MAIN STREET, LAIRG, IV27 4DB Relevant Professional qualification/professional body if appropriate: n/a SC023777 31.1.25 Page 4 of 4