Ch•rfty Thgi¥trntlon n¥mb•rSC033642 IS¢oUandl Comp*Thy rngistialion nUm￿r SC236715 (Scotlandl RHET LOTHIAN ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 GREAVES WEST&AYRE GWA CIIARI-LIILD AC L i )b'N'T'ANTS Quality Advice Quality Service RHET LOTHIAN LEGAL AND ADMINISTRATIVE INFORMATION Tru•t••* MrT. K•th Morton- Chawpernon Miss Sh￿a E. Ma￿11. Treasurer Mrs J8no E. Sanderson Mrs JubaA. Lorrnift-&￿ith Mrs Fv)na B. Ross Eltiab81h S M¢t>)ug811 Mr8 Christsne E. Ecdes Mr Bon R. P•lccbrnonl S•¢r•tsry MrT. Keth Morton C￿rtty numb•r IS¢otl•ndl SQJ33642 C¢)mpiny nurnb•r SC236715 R•gkntsr•d ollk• Sthn East Mains H*Jdington E•si Loihi•n EH41 4HR Ind•p•nd•nt •x•mln•r Sbjart Mill•r C4 Gr?9￿ Wost & Ayr• 17 Wak•rgat• Ber*ica Twawj Northumberta￿l TD15 1DJ RHET LOTHIAN CONTENTS g• Tru8toes' repth* IrKhpondént 8x8minrf8 r•port stal•m•nt ol financial 4ctMt*• Nol•$ to th• fiMn¢i•l •t•¢•m•nta 8-13 RHET LOTHIAN TRUSTEES. REPORT (INCLUDING DIRECTORS, REPOR FOR THE YEAR ENDED 31 JULY2025 Th• Trust•8s prnsent thair anny•l report •nd fttwioal $tatern•￿ forthe y•ar onded 31 July 2025. The fjnancAal stat￿le￿I$ havo been prep¥wJ vh •crord•nce wih tr• acu•Jnb"ng *t out in note 1 to the finanfial staiemènts and the thonV$ g￿mm9 dooJmen¢. th& Charths aTrd Tru5188 In¥￿trn￿￿t ISO)￿and) A¢¢ 2r￿s. the Chanbes knounts Isrnlandl Regulath?n$ 2tt6 las ameThJedl and 'A(wuntlry 8Tr Reportin9 by chant￿$. Statement of R•oJrnrnefided Practice aPpI￿a￿e to ¢￿an￿$ pwparing their ar￿unt8 in accordan￿ with the Finanoal Reportin9 Standard •ppLKxbk in tho UK and Repubts'c of Ir¢kqnd IFRS 1021 l•ffecty¥e 1 J8nuary 20191-. ObJ•th•• •nd •¢trltfj•• Th• prinary obig¢b¥• of RHET Lothian pj to educa* school in tho b)¢•l ¥rt• abwt tho way in which th•ir ft>od is produc￿. The ¢hority aims to •th*v• Ihis oty'eciwo. twth•r with Publ￿ education. throuqh.. the promotion and •ncouraqemeni of Ihe d*s•n¥i4bon of informalbjn ￿r￿•ming Smltsh w￿￿11￿, A9￿)J1￿jrO, loresty. mral ￿¢￿Str*S •nd lh• ￿untrY$lJ•". In¢reasing th• general publKs aw8r8no5$ of th9¥ •ymbwii IM bi￿091¢&1 di¥grsty. rur•l nwronm•nl, ¢ountrysbJ• Irf• and oconomy of Scouand., Imprtsving the general public8 under8tand¢ThJ of th• •fid •ebon8 to auBl•in lon*t•rn) food 8n4 ts"mb•r producbon, and prov￿￿ for wldlrf• ¥nd rts hobrtats, •nd by carrying cul aTrJ devoloping al ¥ Ibo of the tharitablg body with whlth t Company li shall r•m•in Bffilialed. namety, The Royal Hw3hland Edutsb)r+ TNst (• ¢4mp•ny lintt• by guarants•. irKorporatsd in S￿lja￿3 Trh7th wffjt•rnd numbèr SC123813, and being So)tti8h ¢h8rity number SC0074921.' the operat*)n$ of th¢ to be ￿nr￿ma lo th• dosbjnatsd 98ographKal •r••, tein9 Ihe present k)c41 aulhority ar•ai ol and Eajt Lolhian Cty of Edinburgh. Th• pr*iapil •¢ti?￿￿5. whKh th• cgjmpany urthrtok•s in lo •ol*v• aforfm•ntion•d oL48cb%*i, •r•.' . Th¢ Mordimlbx ol farm ¥•lt• to •lkM *nd other youth ory•nh•tyw• to •xp•MnrA th• ttyJntyiKle firBt haTrJ,' . The coorfinotKJn of ¢14￿r0¢￿ $p•ak•rs ￿ 9N• t4*s 4bwt fanning and fwj proJuctr"on to •llow ￿knO01 clwklren th• cpporlunty to •r¥J•g• *ilh IN• ar•J wot* in th• rA)UntyBbJ8. The Trustees have Pahl regard IQ 9uwJ•fi￿ As￿1 ty tr* Offic• ol lh• Sc47llith Chanty Regulator dKkllng what ath.vrt￿s th• charity shoukl undert¥k¢. A¢hl•¥•m•nts and p•rftsm4n¢• RHET Lothian h￿ted 23 la￿ ¥isrt$1588 puwtsl ¥nd dolwred 63 lth11673 puptsl. h¢kl 3 iucx•ssful Fetsj & Farning days1510 pupibl. sU￿r son￿ Spud ¢ompeb'bM. by • group ol volunteers. r•¥thed ovt to 68 schools and 1262 pupi18. IAts re￿Ned 8Th extremaly gen*rou$ don•ts"on of • mobib trailer from Stewort Tr•il¢rs." Ihis 1$ • hu9e •sset that will allow u$ to take the countysde lo the classroom RHET Lothian were also tsrtunate to b• ¢h¢)s•n a5 Battyate Youry Fanners chanty of the year on(1 donated sum of £6,250. A large proporboTr cl this was ¥aised by ts Club hobjing o ￿01￿ w•ll •tt•nded $io¢k judging event in the Autumn a￿1 a Cofo• Mom¢r¥J where they prewnted the cheque. SUC￿￿￿1 (lay$ ￿re had by voluNeer$ 41 4)th Ds*eilh and Haddmgton Sh(Y￿. Flnan¢l•l r•vl•w During the yeaf total ii(*im• amouni•d ro £33.950 12024 - £4.2701. vthikt resour￿ evn(l￿ •mounted lo £10.$1612024- £1.8731. A Mt su￿￿5 01 £23.434 (Su￿1￿6 2024- £2.3971 has repK*rted. RHET LOTHIAN TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (COI￿lNUED￿ FOR THE YEAR ENDED 31 JULY2025 R•8•ri•• policy Reserves 8r8 needed lo meet the *Drking capital requir•m•r*ts of tha thanty tho c¥)nwnrftee are 8ati5fi•d that. 8t current kvels, Ihey wouhj te ab￿ to Contrn￿ ¢he )¢tivtss ol Ihe thority in the •¥ent of a synrfunt drop in gAnt lundirg. The chanty's fvndiry strategy ensure$ thal there is enQ￿h rnon•y Com￿9 in •very year to ollow planned 4GINiti•s to out. wrth a sm•H ¢onbrynry #ll¢M•r￿. Total re8ervw 0131 Juty ￿Quni0d to É31,738 12024 . £8.3041. r•soms rnakiNJ up £13.131 12024- £7,728) of this bala￿. Total indth unr•strK*•d ￿￿￿18 01 £27.671 I2￿4 - £4.1371. wd rastrKt•d lund8 of £4,￿7 12024- £4.1671. PrbD¢lp•l fundlng •￿1¢•$ In 2024r25 rac8pt5 of £6.450 rgLqt• to a 9enerous from Bathgat• Youn9 F8mi•rs Club 1£8,2501 who ¢hoso RHET Lothian as thwr ch•nty of the y•ar •nd £2fy) Irom RHET suppor*r5. Inv••tm•nt polley obJ•¢thi•¥ Ash88 from ¢*¢aifiing a prudent •mount in reser￿$ •4ch ￿¥r. of the ¢horiWs ￿jr￿* •re to be Jynl In the Ih¢rt 16rn1 80 th•re •r* l•w funds tymi in¥e8trn•nt Con8equ8nty. th• ol¥nty's invubY)•nt p)Iicy 15 to transfer Surplus wothin9 ¢opital. wher• •v•l•t4•. to an inknr•il ty9onng sawngs •¢￿unt. All oth•r fvnd$ are hel 0 8ank of Sts)l•nd tr•08urers or£*unL RHET C•ntr*l •upport RHET Lothian as part of ts fil￿￿•1 Royal H4hknd Educ•tion Tru￿ n•tr*ork. r￿1¥• tho 3ervit*s from RHET C¢ntAI ISCC¥)74921 based #t IrrfJlrnton. th• cfjntr8Cted Se￿1￿$ of a dedicated project coorth'nalor to faulital• •¢Dvrt•$ ond aerwc*8 in lh• hxal 4rn4. Th• ¢411 of the RHET ¢oordinalor hourn. trainiThg. t•l•phon•. unrfomi, ¢4n8um8bl08. trnW41 •tc 1•xd￿Jln9 co¥er•J by RHET Loihi•nl wa• £13,7LMI fr*r th• year ¢nding 31st July 2024. RS•k ffl4n*4•m•nt The trusleo# ha￿ a duty to •nd r•¥w risks to whKh lh• ¢h•Trty 18 OX4>owd •rK1 to •n5U oppropllate controls •re in pkn? to PfovvJ• aswr•nce •yinst tra￿1 And wror. ￿ tharity'l tru•t• continue to M￿rtOr th￿e rth on • rogu18r basps. In Part￿thr. 8tn'ng•nt risk 85stsM￿nI proc•Juro8 af• in to enwr• cemplianc• wilh h•alth and ￿fety ol 81aff. volunt••rs •nd M8rtorB. Th• chanty hokjs Ikiblty insuranc* cofftriry rt in its actNitsèI. In •dditson, all committee mèmbèrya ar• lub￿￿10 OSCR Kfubny. styJnatUffjS are required for #ll cheques is3￿ by the charity. Publ1¢ 8•n•fit In con$Qeriry the opwotion, *chi•¥*m•nls •nd perfomianc• and ffin•rK•$ rf tho d￿rty. Ihe tru$t•¢$ ore iati$fied Ih*t Publ￿ benefit has been in accordan￿ wih lh• Ch•ritN?s and Truslw¥ Inv•sth•nt (Scollandl Act 2005 and guKlancs provthd by th• OffKe of Scoth'sh Charty Regulator. Phn• for1￿￿1¥ p•rfryls Fulufft plans are dependent on 8vailab* fvTrJs. bui our lo en$￿￿ that no chiha ￿8¥0$ scthool without 8lth•r having VISrt￿ at least farnl. or ha¥wvJ had a dassrows talk ddivgTrJ, helping them to have a grasp of how and where Iheir food corrns frtyn. Slructur•, 9<>¥•M•n￿ and m•n•g•ffi•Trt Th8 c*8rty is 8 company limited by 9uarantee. incOr￿￿ted on 12 Serttymber 2Crf)2 aTrJ as a s￿tb$h charity by th• ofthe S￿￿1$h Charity ReguLqtor. RHET Lothian is part ￿ a natioMI of 12 CounlrysKl¢ Initiative8. SUPPryt•d by a ￿¥11 ¢enlr¥l tsam of national RHET officer5. RHET Lothian has 8 d￿ctorS on the boa¥d. all vohjnteers, who are drawn frorn the for•J, farning, countysbje and 8ducabon sedors. They meet peTrJdiGaty io disrJJ5s and further the aims of company. aTrJ they oveiw t￿• t>￿pany$ to erwre they Sup￿ the overal aims of th8 wthr RHET n•￿ork. RHET LOTHIAN TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (coKfiNUED) FOR THE YEAR ENDED 31 JULY2025 The Tnt$tses. who are akn th• dirBCtor8 for tho purpose ol Mnwny l•*. aNI who seThed during the y8arand up lo th¢ date of $gnature olthe fmanrial stat•menls *Yre." Mr T. K•lth Morton- ChawperBon 185 Shona E. Ma￿11_ Treasur•r IArs Jar* E. S8nd*rson Mrs JuliaA Lorrain-smth Mrs Fiona B Ro Mrs Elvlabeth S m￿)0￿•1# Mr5 Christine E. E Mr B¢n R. Mcctymont R•eru6tm•nt Ind •ppolntm•nt ol lry•tM• Th¢ dir¢¢tor• ol the company are akn charity tsu8t8es for pufpM•• of th4nty •thJ. u¢Kler th• company• Artic￿8, arg known 08 m•mbern ol Ihe commrtlee. Llnder the r•quirtym•nls of Iht Memor•ndum Ind Artid88 of A8s¢00lion. th• members of the comm*tee arg ekaed KJ serv• for • F•riod of thfee years after whKh Ih¢y mu be ro-elected at tha nextAnnuo1 G¢ner•l M••tifvd. All m•mb•rn ol the ccfflittee giw thgif YO￿￿1•r1￿ and recewe no benefits from th• tharity. Th• ccmmrtme membern haN* the p￿￿Tt9 OPPOlTrt any person lo b• a m•nb•r ofth• boord grth•r to fil $Uo1 vacancy or 8$ an addrt￿Tr lo Ihe exiiling ￿rn￿rS d th¢ bo•rd. kny nthv recruils muit firnt b• r•mrnrnended. oThd unanimously approved. by tho committèo p￿r tts ¥+Po￿lMOnt. Non• ol tM Tru81••s h48 any benefia'al Intgr¢sl in the ctynp•ny Al oftr* Tru•kn•s •r• mmb•rn oftt* ￿MpanY ond 9uaran¢ee to cor*ln"bute tl In tho •vofit ol a winding UP. Indy¢tlon •nd tralnlng ol Mw tru•tw• AJI new ¢ornmrtte• rn•mbèrn •r• pro¥￿ed wth aFproprial8 9￿danc* ￿ tel•tson to tmir r•spons*ilitiM. Traininq cours•$ by Tho Royal HvJhland EdUcat￿n Tru$t IRHET). RHET Lothi•n'• p•r•nt ￿MPanY. basad al th• Royal Hi9hland Centr•. Edinburgh. Adminiitrntr• h•* i• •l•ts prO¥KI￿ by RHET. RHET LOTHIAN TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 ststameni of Trust•M' Mpon•lblllties The Tru518es. who are also the dwectors off RHET Lothi•n lor lh¢ of wnpony Ivw. are respons*iK8 lor preparirvj the Trustees. Report and the fmaThaal st¥temenis in a¢eordan¢¢ wth applitable Iw ond Urit•d Kingdom Accounting stsroards (Unrted KiThgJ¢m Ge￿r￿lY Accepted Attounhng PRLIiL¥I. Ccmpany Law Tequires tho Twstees to prepafe fin3moal $ta*m8nts for ea¢* finana81 year gi￿ a true and fair view of slato of affairs of tha chaty antl of thg resour￿ and applKabon of fe8ourc8s. uidudi th• incom• *n¢J •xpendrturn. of th• ch•nl8ble o)mpany ts th•t yeor. In preparing th98¢ financi•l 5tat•ments. thg Tru¥s*8s requi￿1 to.. . •eled suthbb #cts)un¥r41 polw and IhM them (￿n￿l51•n￿.. . obsorv• t￿ m•thods ond ift fv Ch•nti85 SORP." - Mak•I￿ger￿nts and uim•ts• thal am r•#¢Jnabl• •nd pnthnL - St&t• wtt¢th¢r opplicabkry UK Att¢Junts"ry Standards fol￿d. to •ny matenil d•p•￿re* di￿0•¢d and explairrtd in t￿ fingncaal statemthits." •nd . prep¥r• the fiThanaal Stat￿len1$ on gong aiff4m b•w unk•ss it i• Inwiroprb•* to th•t thg charty wll c4n*'nu• ￿ op•rnbon. Tho Truste•8 •r* r•$ponsb* for keepirrfj MtJ¢gu•te &cwJnling r•cord• Ih&i drfcl)ae ￿th oc¢tsracy at any tim• the finoftrial p0s￿on of thts ch•nty ond eTrab￿ to ensure Ihai thè finapKi81 *¥terne￿ eomply vthh th¢ Charilh?s and Twstee In¥estm8nt Iscooandl Act 2CKJS, thè Chan￿$ Accwnts ISty)Uandl Regulat￿n5 20C6 las •m•nd•dl thé Cornpan*s Act 20C6 Thoy are akn r*W￿1bb• lor ￿f￿gUarding Ihe assets of lh¢ tharity and hènco lor takn'nq r•oionablè st•ps fof th• Pre￿￿)¢n aThJ deteetson ol tr4ud ¥nd other irTegularitt•S. Exgfflptlon• Thya rwrt has be•n prepared in le￿￿1n¢8 wih the provoiNffj r•L•bng to cunpan*8 wrthin P¥rt 15 01 lh• ¢￿pIn￿8 Act 20C6. The Trust888' repjrt w•$ approwd by lh• P•)ard of Tnk*kn••. MJ Mr T. K•lth Morton Dalod.. 27 October 2025 RHET LOTHIAN INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RHET LOTHIAN I report on the finanryal $latements of Ihg thanty forth8 year er¥Jed 31 Jutyf 2￿5. ar• É•t tyjt on pag•s 6 to 13. RMp•¢tlv• rn•pon•lbllldM ol Trn•t¢e• •nd •x•mln•r Tho ch8rity'S Twstee5, who are aL%o dwedors of RHET Lothian for the purp0808 d ojmpany Iww, a¥• r•spOn&b￿ lor the preparabon of th¢ finanrial $tstern¢nts in ac£ordancs the t8nns of the charib.es and Trusleo InYo$trnenl$ {S￿l￿nd) Afa 2005 and the Ch8rits8s Accounts IScolaThJl Regulations 20C6. The Trust••s ¢onsk1er Ihat the audit requir8menl of ReguiotpJn 10(1 Ila) to Icl ol tho 20C6 Accounts Regu*iions ths not apply li is my rgwTh¥t*ility Io eX￿bIn￿ th¢ finanaal Jlaternerbts as ur¥Jer 44IIHGI of the Aci and to state whether parts"¢wbr motters ha¥¢ to my attenknn. B••h of Ind•p•nd•nt •AIn￿￿$ •tstsm•nt My 8xaminats.on is Ca￿led out in attordanc• wth Régulabm 11 of th• Charit*sActounts IS¢knU•ndl R•gulatKJn8 2006. An ¢x•min•lK*n incJwJos • of Iho a￿oUntr.￿ rocc￿th kept by the tharity arbj a compari80n of the finanoal 8tst8ments pre8ented wth those recLvds. tt akn indudes con6hleratK*n of any unusual it•ns or diselosur•s in tho fi￿n￿81 itatemènts. and Meking explana￿nI fr¢m tho truste8$ conc•ming •ny Such matter•. The prowlur•& und•rtak*n do not proTr&i*J¢ all th¢ ev￿￿n£￿ Ihat woulj ba required in •n •udrt and ¢onwuanly I do not express an audit Opinhin on the VkThV gfftn by th• fifianual stat•ments. Ind•p•nd•nt •x4m5n•rf• •l•l•m•nt In conn•ctscn With rny examinat￿n. no m•ti•r h•* c4m• to my alt•nlJoft: lal gi￿* m• rnasonabll e•uM to b•lk•s• Ihat In •ny maton•l reswd Ihe rnqu¢rern•nti lil lo keep #ceounting r•eerfd# •tcortanc• wth 8•etKin 44111 lal of 2rth Act and R•gulatK*n 4 the 20C6 Ac£ounts Regulèth)ns. and 111 lo prepare financ4al statements 4ethrd wth th• mcords •nd Com￿Y wrth R•aulaUon 8 01 the 2(X]6Accfjunls R￿￿￿tranS.. have not b••n met or Ibl lo whrh. in my ￿iniOn. att•nbon thould b• dr•wn in wdw to •n•bkn A pmp•r ur##•rnl•nd*ig 01 tr• ffinancial #t4t•m•nts to b• re*d￿J. Stuart Mlllar G4 Greaves West &Ayre 17 Walkerga Berwick upon Tw••d Northumbelar TD15 10J Dai•d.. 27 Othob•r 2025 RHET LOTHIAN STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY2025 UThr••trktsd R••trl¢t•d nd* 2025 Total Tolal 2025 2025 2024 Donations and *ao•s Ch•ril•bl• •cti¥ib•* 33,950 33.950 4.020 250 Totsl In¢oi 33,9XI 33.950 4.270 Chantabk actwiti08 10.416 IrAJ 10.516 1,873 Noi Incom&ll•xp•ndttyrnl f¢f th• y••rt N•t mo¥•m•nt In fund• 23.534 11CWJI 23,434 2.397 Fund bol•no>s at 1 Au9u812024 4,137 4.167 5,907 Fund b•f•n¢•• at 31 Juty 2026 27.671 31.738 8.304 Th• it¥lem¢nt offin•n￿l •cbvit*s lid￿$ all gain •ThJ wniwd in tr* y•ar. Th• 4tat•m•nt ol fin*noal ind￿* •ll goin• •ThJ Ix•e• r•cwnl••d in Y￿r. AJI ¥wm• •fid •xpgfKlOJr• d¢rn• fr¢m witiiuing •thil**. Tho 8¢8tsmenl of financial oc*vrfw •*0 ¢¢Ynpl*s wth lh• rnquiMm•nts for In inrA>ffl• and ¢ywndityr• •ccount undor lh• comp*n￿$AGI 2006. RHET LOTHIAN BALANCE SHEET AS AT31 JULY2025 202S 2024 Flx•d a88•ts 10 494 18.6Cfj Curr•nt a•Mts Debtofs Co$h at bank and in h•nd 11 13.131 7,726 13.132 7.810 N•t ￿rr*nI asa•ts 13.132 7.810 Tot•1 IM• eurrnnt l￿bI￿lI 31.738 8.304 IN¢om• fvnd• Restncted lunds Unr••tnct•d lund8 12 4.(O7 27.671 4.187 4.137 31.738 Tho cornpany 1$ •nb"W to th• •x•mption Irom ￿th.1 r•qunm￿l eontamwd in 477 01 lh• Compan4••Act 2006, for th• y••rended 31 Juty 2025. The directors ¥c*nowl¢d9• rnwth"Ii￿ for c4*mplying tho ￿9￿￿Orn￿￿ of th• c￿n￿nI•S Act 20Ck8 w4th relpact to •¢¢4unlng r•Mrd• •nd I￿ prryparn￿n ol financiil olatemonts. Th• rn•mb•rs ha￿ nol required to obtain an au¢Jrt ol ts financi•l 8tsl•monts for the yeor in In acc*rd8n￿ with wc*on 476 Th¢￿ finanaal 8tatsment$ have been prep•rnd in •cwdanc• wilh th• proviu•)ni applvble to comynKi$ subl8cl lo the ￿￿$11 ¢wp•n*$ regiTh. The finanoal •tstwnents were •FproN*d by th• Twstees on 27 0(ther 2025 Miss Shon8 E. ma￿1- Tr•asurnr Try•ts• Company R•g18traOon Ilo. SC236715 RHET LOTHIAN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY2025 A¢¢¢Juntlng polkl•• Charfty Inlomwtlon RHET Lothkqn is a private tsjmpany lmited by guarantee incwFtyJrnte•J in s￿daftd. Thg rogistered offi¢* Saltoun East Mains. Haddington. Ea$1 Lothian. EH414HR. 1.1 Accounllng conv•ntlon The finanual ststem•nts h8¥8 t•on prepar•d in acc3Jrdanc• with the tharity8 govoming drKumonL the Charit￿$ •nd TruJt•e Invesbnant Istowandl ALI 2005. the char￿e$ Af£ounts IS¢oU8ndl Regul8tior*s {•• amend•dl. FRS 102 Yhe F￿ana81 R￿rt￿9 Standard appIrab￿ in Ihe LIK and Republic ol IreLqTrJ' I"FRS 1021 and th8 Chanbes SORP -AcKounting and Rewt¥w by Chanbe$. Statement of Rec￿M?ndBd PractKe appltabk lo charibe$ pr•parww thwr ar￿jnts in •cwrdanf* with th• Finanoal Repothg S￿ndard apF4Kabl• UK èhd Repubhc of IFRS 1021" l•ffeth• 1 J¥nuary 20191. The thaThty o a Publ¢c Benefrt Entty as defined by FRS 102. Th• charity ha8 tsknn •Jvafit•Je ol th• pm¥•v￿$ Mi th• SORP for rti•ritsJ not to pryre a St•tUThgnt of Ca6h Fkn￿. Th• finantyal staternenti are prepared in slerfing. whth r4 th• function4 cyrnncy of thAnty. Mon•tary •mwnls in thos¢ fm8ntsal •Mt•mgnts 4r• roUrKI￿ to th• n•8rgSt £. fin8rti81 sto1￿0ntS have l)¢efi pr•p•r•d undor th& hi8tori¢al cost conv•ntion. modfvd tt* indud• th• revaluation of freeholj pwrt*$ and ¢0 indude inv¢>trneni pr¢p¢rbès And c¢rt8in financial in$trwn•nts 8t fair ¥￿￿￿. Th• prffiryp* •¢*ountirffj 8d¢)pt•J •rg ¥•t out b•kM. 12 Golng ¢1Jnc•m At Ihg time ol •ppro¥ing the finanu•l st8t•m•nts. lh• TnMl••I h•N* • rea#ofi8bl• OXF*Ctatson that the ¢harty has Adequat• r￿our¢•$ lo corbbnue in operatsonal •Mk*t￿¢¢ the fores¢¢abkn lu¢ur• Thuj tho Trwt¢¢• Contynue lo adopl11* 9thr4J o7rK•m I￿0 ol Kcoun￿ Mi pr•pariTrJ th• fin0ft￿l Blatorn•nl•. 1.3 Ch•rltsbl• lund• Unr¢Jtrictsd lunds •re 4vai*bk• lor at the di￿*￿ of the In fvrth•rane• of th•ir ch4r1￿b c*i•¢iives. R•$th¢t•d fvnds subpcl to speak by ¢J)nor• or gmntors As to hrw thoy may be uwd. Th• purpo￿1 Ir￿ ol th• r•¥trKted fvnds ￿ #•t out r*)i•S to ￿ finonr*•l slatam¢nts. End+y*mi•nt *r• 8ubJ'•¢l to $P8cft ¢ondthns by don¢M th•t thg capital muit b• m8intaiMd by t charty. IA Ineom• In￿rne i4 rwnwd when the ch•rity is *¥ly entilled to rt alkr any Férforn￿Tr￿ oMditbJns have been mgt, the amounis c•n b? measured rnh•bty. it rd probth th•t will be recw¥*d. cash donats.ons arn reo>Jnis8d on r•ceyt Other doMbon$ •re recognRed the charity ha8 btsn notffjod of the don8b"on. unle88 P8rforn¥n¢* ¢onditb)ri8 requirn delerrol ol the arn¢x4nt In￿rne tax reco￿1¥bI@ In re￿tion to donations rnrnmitt•d lo t•rninale lh• empbyment ol an •mpbyee or to pro¥th lamifft8¢w ￿Trofits. CrfV¢•l •ccountlnq Mllmat•B •nd budg•rn•rf• In the ¥pplKatiM d the *c£trJnbrg th• Tw•ts•s •rn lo mok• I￿￿?01￿￿1•, eBtimat•$ •nd asswnpl*)ns about tho Carrying amount ol o$30ts and IKqbilts$ Ihal #r• not re¥dity appar•nt freffj other Jourc85. Th• Mtim81¢$ assou•ied 8$Jump￿￿ •r• on hil￿ri¢•I •xpgrianc* And ot￿r l•¢ttorn that ar• ts)n*thrnd to r•knv•fit Adual r•wha m•y dthr from thtt• •slkm•t•i. Th¢ •stirnate# und•rlying assumpb"oN4 •re rev*wed on •n ongoir¥J basis Re￿$￿)n8 to accounbnq eslirnat•i •r• r•coqnMed in th• pernd in whK* th• •$timats r4 rgvaed yth•￿ h re¥i¥v)n aifxts cmly thal poriod. or in th¢ ol Ihe r•vis•)n and fvlun p¥vJs th• r•wsion off0* both ￿rr•nt •nd futur• riods. Don•lk*n• ¥nd 1•g1¢1•• Urnstrlct•d Unrnstrthd R￿trICted fund• fiJnd8 Tot•1 X12S 2024 2024 2024 Oonationa and 33.950 1,020 4.020 Charltsbl• •dl¥ltl•• 2025 2024 Cream t•a sa￿• 250 250 10- RHET LOTHIAN NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 JULY2025 Charitsbh acli¥1llH 2025 2024 Depf•oab'on •nd vnpairnont Dona*an4 In$uranc¢ Co-ordinato¢8 tra￿1 & tran¥port costs 9.388 247 413 919 10.380 1,S79 Sh•r• of•upport not• 61 136 10.516 1,873 Anaty•l• by fvnd Unre$tntsd fun R¢$tri¢lgd funds 10,416 100 1.873 10.518 1.873 Suppvl co•ty Supptsrt 1S0¥•m•n ¢o•l• X125 2024 AdnMnistr•tk• •xp•rw• 138 136 138 N•t rnov•rn•n¢ In fvnd• 2025 2024 Th• n•t rno¥•rnent in fvrth is s¢•W after thargin￿(c￿dits￿g}'. DeprBaation of Own￿ taryil)1g fixed as8•ts 247 Tru•l••• NO￿ of the Trustees lor any p•rn(ms wilh il*ml any ternun8r•bon or beneffts frcrn tha anty during the year. 11 RHET LOTHIAN NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED) FOR THE YEAR ENDED 31 JULY2025 Employ••• TM avarage rnonthty number d ￿phY9￿$ duiing thg ygOfWaS." 2025 Nurnb•r 2024 Numb•r Total Th•f• W•f• no •mpkny••i wh¢A• •nnu#l r￿UMMI￿)n wa$ mot• than £60,CO). 10 T•nglbl• fix•d pwrt •nd •wWD•ni At 1 Augu$t 2024 thition¥ 8,824 Al 31 Juty 2025 36.324 D•pr•clatbon and Imp•lnr•Dt At 1 August 2024 Dgpr•¢i¥b'on thargod in th ￿11 8,330 9,388 At 31 Juty 2025 17.718 Carylng amount Al 31 Juty 2025 18.6C6 At 31 Juty 2024 11 D•bt•r• 2026 2024 Amounts l411Sn9 du• wlthkn on• y••r. Tr•de d•bt Prepayments ¥nd a¢¢xued 12- RHET LOTHIAN NOTES TO THE FINANCIAL STATEMEKrs (coKriNUED) FOR THE YEAR ENDED 31 JULY 2025 12 Rmtrktsd lunds Th• r•sirthd fuThJs of Ihe tharity ¢￿prne the ￿nex￿nded b*anc•s of donation$ and grants hold on trust 8ubiecl to sperafic mThJitic￿s by th￿015 as to h*x Ih•y m•y be us•J. Al 1 AuguBt Ineornlng R•￿ur￿4 2024 f••Ou￿ •xp•nd•d At 31 July 2025 4.167 11¢XSI 4.C67 Pr•vlou• y••r: At 1 Augu•¢ 2023 In¢fmlno R••ourt•• •xp•nd•d At 31 Juty 2024 1,167 4.167 13 An•ty•l• of n•t•H•t¥ b•iw••n lund• Unrnslrict•d Rwlrl¢t•d fund• lund• 202S 2025 T•tsl lJnr••trl¢t•d R••lrf¢l•d fvnd• fund• 2024 2024 Totsl 202$ 2024 Fund b818ncg$ •t 31 July 2025 are representsd by.. Tsngible a8u8lB Curmnt •u•Wlknbilrt*il 18.606 11.965 18.8tX 13.132 494 7,810 494 7.810 1.167 30.571 1.187 31.738 8.304 14 R•lat•d ￿rtY1￿1￿CO9￿• Th•r• w•rn no d•dos••bl• rnL•i•d p•ty dumg th? JYar12024- non•l. 13- RHET LOTHIAN DETAILED INCOME AND EXPENDITURE AccouKr FOR THE YEAR ENDED 31 JULY2025 202S 2024 Donallona *nd *a¢l•• Donations and 9rt8 RF Don•lK*ns and g 33.99) 1.020 3.000 33,99) 4,020 ID¢omlnq r••our¢•• Irorn ¢h•rlt•bl• •ctlvll Fundrai8ir%J •v•nts 250 Totsl In¢omlnq r••o¥rM• 33.950 4,270 Ch•rfi•bl• •¢llvlll•• In8ur¥nc• Co-ordinaiofl tr•vo1 & trarwrt co•ts Shafg tsl SUFP¢)rt 413 919 11.0281 11.8281 Totsl rMour¢•• •xp•nd•d 11.0281 11.6261 Ch•Yltsbl• •¢ffvlth• Depr•u8tK)n 247 9.3681 12471 Charlt*bl• •etlvStl•• RF ￿)natio11# 11CQI Surplu• for th• Y••r 23.434 2.397 14-