# SUTHERLAND CALEDONIAN PIPE BAND Scottish Charity : SC026343
Trustees' Annual Report
& Receipts & Payments Accounts 1 October 2024 – 30 September 2025
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SUTHERLAND CALEDONIAN PIPE BAND
SC026343
TRUSTEES' ANNUAL REPORT and RECEIPTS & PAYMENTS ACCOUNTS For the year from 1 OCTOBER 2024 – 30 SEPTEMBER 2025
_____________________________________________________________________________________
|CONTENTS|||
|---|---|---|
||Trustees' Annual Report|3|
||Independent Examiner's Report|4|
||Statement of Receipts & Payments|5|
||Statement of Balances|6|
||Notes to the Accounts|7|
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SUTHERLAND CALEDONIAN PIPE BAND
SC026343
## INDEPENDENT EXAMINER’S REPORT
For the year from 1 OCTOBER 2024 – 30 SEPTEMBER 2025
________________________________________________________________________________ The Trustees present their annual report and financial statements for the year ended 30 September 2025, along with the independent examiner's report.
## **Reference and administration details**
The charity is registered as Sutherland Caledonain Pipe Band. It became a charity on 23 April 1997 and is registered with the Office of the Scottish Charity Regulator No: SC026343.
The principal office and operating address of the charity is:c/o 50 Ross Street, Golspie, KW10 6SA
The following served as charity trustees during the year and up to the date of this report:-
Malcolm Paton, Chairperson Jason Nicholson, Treasurer Gillian Sutherland John Dykes Robbie Macdonald Lisa Mackay James MacNicol Iona Shearsmith Stewart Robertson
Other trustees who served were:- John MacKay, Lee Bain, Trevor Jack
## **Structure Governance and Management**
Sutherland Caledonian Pipe Band is an unincorporated association and the purposes and administration arrangements are set out in our constitution. All of the Sutherland Caledonian Pipe Band trustees are appointed or reappointed by the members at our annual general meeting.
## **Objectives and Activities**
The objects of the band shall be to advance the education of the public in the art of piping and drumming by the presentation of public performances and other related activities. Our activities include weekly training sessions for all levels and public performances at community and other official events as requested and fundraising performances.
## **Achievements and Performance**
We are almost back to full strength following the pandemic holding weekly training sessions and have made 8 public performances.
We were successful in securing a grant from Kilbraur for new equipment.
We work closely with the Sutherland Schools Pipe Band helping with tutoring and thus ensuring succession and progression to the adult band.
## **Financial Review and Reserves Policy**
The organisation responds to expenditure needs as and when they arise and regular committee meetings ensures that reserves are always available and where necessary fundraising activity will take place. Reserves at the end of the year were £11110.
The trustees’ policy is to maintain reserves at around 12 months of normal running costs in order to meet commitments and to cover any unexpected expenditure.
These accounts were approved by the Trustees on 3[rd] February 2026 and signed on their behalf by
## _Jason Nicholson_
JASON NICHOLSON, TREASURER
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SUTHERLAND CALEDONIAN PIPE BAND
SC026343
## INDEPENDENT EXAMINER’S REPORT
For the year from 1 OCTOBER 2024 – 30 SEPTEMBER 2025
________________________________________________________________________________
**Independent Examiner's Report** to the Trustees of SUTHERLAND CALEDONIAN PIPE BAND, registered charity number SC026343.
I report on the accounts of the charity for the year ended 30 September 2025, set out on pages 6-7.
## **Respective responsibilities of trustee 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 explanation from the Trustees concerning 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
- 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.
Signed _Christine Ross_ 4[th] February 2026
Christine Ross
VGS c/o Lairg Community Centre, Main Street, Lairg, IV27 4DB
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SUTHERLAND CALEDONIAN PIPE BAND
SC026343
## STATEMENT OF RECEIPTS & PAYMENTS
For the year from 1 OCTOBER 2024 – 30 SEPTEMBER 2025
_____________________________________________________________________________
|**Receipts**
Donations
Grants
Fundraising Receipts
Street Collections
Parades/events
CHSS Collection
Collecting Cans
**Total Receipts**
**Payments**
Payments for charitable activities:
Admin
Insurance
Performance Expenses (transport/b&b
etc)
Uniforms
Equipment
Band Events
Grants & Donations
Governance:-
Independent Examination
**Total payments**
**Surplus / (deficit) for year**|**2025**
20
3427
146
1353
518
**5464**
234
311
3465
577
100
60
**4747**
**717**|**2024**
570
290
247
1989
50
100|
|---|---|---|
|||**3246**|
|||208
1012
568
60|
|||**1848**|
|||**1398**|
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SC026343
## SUTHERLAND CALEDONIAN PIPE BAND
## TRUSTEES' ANNUAL REPORT
For the year from 1 OCTOBER 2024 – 30 SEPTEMBER 2025
||**2025**|**2024**|
|---|---|---|
|Bank and cash in hand|||
|Opening balances:-|10393|8995|
|Surplus /(deficit) for year|717|1398|
|Closing balances:-|**11110**|**10393**|
|Other Assets|||
|Uniforms/Pipes/Drums|**3465**|**568**|
All funds are unrestricted
These accounts were approved by the Trustees on 3[rd] February 2026 and signed on their behalf by
## _Jason Nicholson_
## JASON NICHOLSON, TREASURER
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SUTHERLAND CALEDONIAN PIPE BAND
SC026343
## NOTES to the ACCOUNTS
For the year from 1 OCTOBER 2024 – 30 SEPTEMBER 2025
## NOTES
## **1. Reserves**
All funds are unrestricted
## **2. Trustee Remuneration and Expenses**
No trustees received any remuneration or reimbursement of expenses in the year.
## **3. Basis of Accounting**
These accounts have been prepared on the receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
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