Orkn• rl¢ultural Soci ACCOUNTS FOR THE PERIOD ENDED 30 NOVEMBER 2025 om Mo SC271348 Scottish Chari No SC035897
Orkne A rleultural Socle tsfo od end 30 Novomb•r 2025 Th• trust•ès pr•sént th•lr annual réport and aeeounts for thè perlod ended 30 November 2tr25. Revlew of Actl¥ltle$ The maln a¢tlvlty contlnues to bg thg holdlng of $how$ for tho Improv•rnont of agrfcutturg and agricultural produc• and the 8ncouragemgnt of breeding of livestock. IoffIce. Mldcot, Fthstown. Orkney. lav17 2P Trustèès Thg followlno $&rV as Trusts•s during th• #r. J Corsle J Craigiè E R De8rnes8 D Dèlday J A Dfever RJ Eunson A Fraser D J Frn8er J Hlg98 J Laughton T Learmonth J A lènni• F Lèslie B L Mack•nzl• KJ Morgan WSLMulr G Nicholson S Nlxon S L S¢*rth D Sandison S W Sclat•r R Scott R Shearer RJ Shrer Slater A Spence S Spenco R Stang•r M Vgndy Ign•d 21101125 . appolnted 14101125 - ro$lgn•d 21101125 . appointed 2810112S - appolnted 05103125 - r•8lgn0d 21101125 .appointed 2110112S Limited b Guarnnt•è The ¢ompany is lirnited by guarantee. Taxatlon Status The company has ¢harltsblfr ststu$ with the Inland Revenue. By order of th• Brd J A Drever TNstse 20 January 2026 Page 1
Orkn• ricultural S srATEMENT OF FINANCIAL ACTMTIES AT 30 NOVEMBER 25 Total 2025 Unrestrlcted 20 Incomln Resources Donations 22,172 4&99 125,398 22,172 4,S99 125,398 41.204 3,786 138,614 Bank Incom• Othor In¢ome Total Incoming Rèsoure•s 152.169 152.169 1B3.604 Resources Ex nded Dlr•¢t Chorltablty Expttndwurg 142,148 142.148 162,246 Depreclatlon 6.153 6.153 6.491 Ttstsl Resources Expended 148,301 148.301 168.737 Met Inctsmlnu RÈsourcÈ# fr*r titÈ pÈrltsd Bal8nce8 bmught forward 4868 267,96 3,868 267,969 14.867 253.102 Balaneos ca1d forward 271,837 271,837 267,96 There worè no other recognised galns or losses for thè y•ars 0nd 30 N¢>vember 2024 or 30 Novembèr 2025. Pa2
Orkne A ultural Socie BALANCE SHEET at 30 November 2025 2024 25 Fixgd Assots 130,003 Tanglble Assets 127,440 Current A$60t$ 10,517 Debtor8 10.406 135,006 Cash at Bank and kn Hand 135.885 145.523 146,291 Creditors. amounts falllng du wkhin onè •r 7,557 1,894 137,966 Nèt Currenl Assets 144,397 267.969 Total Ass•ts less Current Llabllltles 271,837 Rts•rv•s 253.102 Unrestrlcled Ros9f¥ brought lorward Stsrplus for perlod 267,969 3.868 14,867 267.969 271.837 The flnanclal ststements on pa98s 2 & 3 were approv•d bythè Board of Tru5tee5 on 20 Janu•ry 2026 and 81gned on its bghaN by... J A Dr*T Twstee Pag& 3
rkn• rfcultural Socle I r•port on th• aeeounts of the charltyfor the perlod ended 30 November 2025. RospgCtlv re8ponslbll1u oftruslefrs and examlner Th• ¢harWs trust••s arè r•spon$ibl8 for the preparation of the aOunt$ In a¢cordan¢g wlth the ternis of th& CharItS and Tru$tsg Inv•stm•nt (Scotlandl Att 2005 and the Charltles Accounts {Scotland} Regulatlons 2006. The Charlty trustee6 ¢ongider that the audlt requlremènt of Règulation 1011lldl of th• Accounts ReguJ•tians does not apply. It 1$ my rèsponsibilityto emamine tha accounts as r•qulr•<l und•r $tIon 4q1Xel of the Aet and to stats wh•th•r partl¢ular mott•r8 hav• com• to my attèntlon. Basis of independent ex8min•¢s stat8ffl•nt y gxamlnatlon Is earrlèd out In accordance wlth Regulatlon 11 of thè Charltles Atynts iScodandTr Regulation5 2006. An èxamlnation Includes a rev of the accounts records kept by the charity and a ¢ompari$on of th• accounts p%nted with those rw)rds. It also includes conslderotlon of any unusual ltsms or dosel0$uB In the accounts. and 8eek6 frxplanatlons for the Irustses conceming any such mattgrB. The procedures undertskÈn do not provlde all the evldence that would b• rèquir in an audit, and congequtsntly I do not èxpres8 •n audlt Cplnlon on th• vlew glv•n by thè #eeounts. Indèpèndent examln•rs stat•m•nt In the course of myexamination. no matter has eorne to my attontion. 1. Whlch ulws mo re06onable cause to beliave that in anymaterlal respect th• roquTrrernents: to keep aOUntIng rocords In 0¢¢ordance wlth Sectlon 4411Ma} of tho 2005 Act and Regulation 4 of the 2006 Accounts ReqUon8, and to prepare accounts whlch ateord with the accountlng r•eords and comply wlth Rogulalion 8 of the 2006 Accounts Rtoulation$ have not been met, or Z ts which. In myoplnlon. attentlon should ts• drawn in orderto enable a proper understsndlng of th• accounts to reo¢hed. Klrkw•ll. Orkney 20 January 2026 Charles W Flgtt CA Foublster & Baln Page 4