ELGIN & DISTRICT PIPE BAND 

RECEIPTS AND PAYMENTS ACCOUNT 

FOR THE YEAR ENDED 

30 SEPTEMBER 2025 

SCOTTISH CHARITY NUMBER SC030783 




ELGIN & DISTRICT PIPE BAND TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 

requirementThe trustee **s** .present their report and accounts for the year ended 30 September 2025. The accounts comply with current statutory 

Governing document constitution.Elgin & District Pipe Band is a charitable unincorporated association, the purposes and administration arrangements are set out in its Address The principal address for Elgin & District Pipe Band is: 10 Balvenie Park Elgin Morayshire 1V30 8A) Charitable purposes The purpose of the charity is the advancement of education through the operation of a pipe band providing tuition and the Opportunity to develop and improve skills in piping and drumming. 

Review of activities, achievements and future plans During the period of time to which these accounts pertain, Elgin & District Pipe Band has enjoyed a particularly successful period, winning increasethe Europeanin prizeChampionshipsmonies receivedand World Championships in Grade 3B. This along with various successes in local competitions has seen an 

turnThe formation ofa Novice Juvenile teaching programme has also seen an upturn jn junior members bringing in additional revenue which in is being used to cover practice hall fees. In terms of significant outlay, the band has completed its rollout of new uniform as well as the purchase of new drums The bandinstruments continues to operate as a charity and is actively seeking additional sources of funding In orderto provide uniform and for the formation of a dedicated youth pipe band 

Trustees The trustees who served in the year were 

Trustees are recruited and appointed during the year having regard to the skills available and required. Reserves The charity has a policy of holding unrestricted funds equivalent to one year's expenditure to allow It to meet ongoing and unforeseen costs. At 30 September 2025 the char ty held unrestricted funds of £5,080. The charity had a deficit of £23,319 for the year 

This report was approved by the trustees on 29 October 2025 and signed on their behalfby 

## INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ELGIN & DISTRICT PIPE BAND 

! report on the accounts of the charity for the year ended 30 September 2025 set out on pages 5 to 7. 

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) 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 seeking explanations from you as trustees concerning any such matters, The procedures undertaken do not provide ail the evidence that would be required in an audit and, consequently, | 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 

a) which gives me reasonable cause to believe that in any material respect the requirements: 

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

ii) to prepare accounts which accord with the accounting records and comply with Regulation 9 of 2006 Accounts Regulations 

have not been met, or 

b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of a the accounts tobe reached. 

Cathedral Accountancy 4 North Guildry Street Elgin 1¥V30 UR 

29 October 2025 

RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025 

## ELGIN & DISTRICT PIPE BAND 

|ELGIN && DISTRICT PIPE BAND<br>RECEIPTS AND PAYMENTS ACCOUNTAND PAYMENTS ACCOUNTPAYMENTS ACCOUNTACCOUNT<br>FOR THE YEAR ENDEDYEAR ENDEDENDED 30 SEPTEMBERSEPTEMBER 2025|||||
|---|---|---|---|---|
||Unrestricted|—_Restricted|||
||funds|funds|2025|2024|
|Receipts|£|£|£|£|
|Donations<br>Grants<br>Fundraising<br>Membershipfees<br>Bandperformanceincome<br>Lotteryincome<br>Bottleincome<br>Uniformincome<br>Equipment income<br>Totalreceipts|10,830<br>0<br>6,352<br>4,695<br>5,864<br>3,180<br>3,295<br>515<br>113<br>34,844|0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0|10,830<br>0<br>6,352<br>4,695<br>5,864<br>3,180<br>3,295<br>515<br>113<br>34,844|4,650<br>25,000<br>2,885<br>2,867<br>1,895<br>2,135<br>0<br>0<br>0<br>39,432|
|Payments|||||
|Paymentsforcharitable activities|||||
|Tutorfees<br>Equipment<br>Uniformsandtartan<br>Post,Stationeryandadvertising<br>Subscriptions<br>Repairsandrenewals<br>Sundryexpenses<br>Hallhire<br>Travel<br>Lotteryexpenses<br>Anniversaryexpenses<br>Bottleexpenses|0<br>16,861<br>4,648<br>88<br>75<br>26<br>825<br>870<br>7,404<br>1,765<br>1,300<br>4,362|0<br>0<br>19,127<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0|0<br>16,861<br>23,775<br>88<br>75<br>26<br>825<br>870<br>7,404<br>1,765<br>1,300<br>4,362|180<br>2,901<br>6,436<br>349<br>339<br>114<br>309<br>442<br>2,915<br>1,033<br>0<br>0|
|Governance costs|38,224|19,127|57,351|15,018|
|Insurance<br>Independentexaminer'sfee|380<br>432|0<br>(¢)|380<br>432|380<br>324|
||812|0|812|704|
|Totalpayments|39,036|19,127|58,163|15,722|
|Surplus/(deficit) foryear|(4,192)<br>(19,127)<br>(23,319)<br>23,710<br>Se<br>eeEY||||



Total payments Surplus/(deficit) for year 

ELGIN & DISTRICT PIPE BAND STATEMENT OF BALANCES AS AT 30 SEPTEMBER 2025 

||Unrestricted<br>Restricted|||
|---|---|---|---|
||funds<br>funds|2025|2024|
|Bank and cash in hand|£<br>£|£|£|
|Opening balance<br>Surplus/(deficit)foryear|9,272<br>19,127<br>(4,192)<br>(19,127)|28,399<br>(23,319)|4,689<br>23,710|
|;<br>Closing balance|eee<br>5,080<br>1?)<br>5,080<br>28,399<br>EESESESSeaaqoqoqaqaoo——Sqqqqqqac|||
|Reserves||||
|General fund|5,080<br>0|5,080|28,399|
|Closingbalances|ee<br>5,080<br>0<br>5,080<br>28,399<br>SGaeawawqwqW]‘qo_|||



## Allfunds are unrestricted 

Approved by the Trustees on 29 October 2025 and signed on their behalf 

## BASIS OF INDEPENDENT EXAMINER'S STATEMENT NOTES TO THE FINANCIAL STATEMENTS AS AT 30 SEPTEMBER 2025 

- Z Basis of Accounting 

   - These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 

- 2 Nature and purpose of funds 

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the Band. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.