APPENDIX 3 oscp, Independent examinerfs report on the accounts Report to the Charity natne trustgeslmembers of Pitlochry & Blair Atholl Pipe Band Registered charlty SC 036158 numbgr On the accounts of the Period start date charlty forthe period Month Period end date Menth Day Year D•y Y¢ar to 01 2024 31 10 2025 Set out on pages {r8memberio Indude the pa umbèts cl additional 5heet61 Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilltles of with the terms of the Charities and Trustee Investment (Scotlandl 2005 Act and the trustees and examiner Charities Accounts (Scollandl Regulations 2006 las amended). The charity trustees consider that the audit requirement of Regulation 10111 Idl of the Accounts Regulations does not apply. 11 is my responsibility to examine the ?OUntS as required under section 44111 Icl of the Act and to slate whether particular matters have come lo my allenlion. Basls of Indopendent My examination is Garried out in accordan* with Regulation 11 of the 2006 Accounts gxamlner's statement Regulations. An examination includes 8 review of the accounting records kept by the charity and a Comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees Conrning any such mallers. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequenuy. I do not express an audit opinion on the view given by the accounts. Independent examineVs In the course of my examination, no matter has ome lo my attention lolher than that statement disclosed on the attached page'l which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with section 44111 lal 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 Regulats'ons have not been mel, or 2. to which, in my opinion, attention should be drawn in order lo enable a proper understanding of the a¢¢ounls to be reached. Dats,. Slgned: Name: Relevant professlonal quallflcatloDl¥l or body Snstitute of Chartered Accountants of Scotland (ICAS) lif any).. Address.. BK Plus 2 Marshall Place Perth PH2 8AH JOHN MCKEITH M4tsJL "Pka5e delet8 the words th8 bTackets ifthey do not appty. If the word$ d¢ appty. $81 out thtssa matters which have corna te your attention on tle folbwSng page.
Pitlochry & Blair Atholl Pipe Band Scottish Charity No 036158 Trustees, Annual Report and Accounts For the year ended 31 October 2025
Pitlochry & Blalr Atholl Pipe Band- Scottish Charity No 036158 Index Trustees. Annual Report Page I Independent Examiner's Report Page 2 Profit and Loss Page 3 Balance Sheet Page 4
Pltlochry & Blair Atholl Pipe Band- Scottlsh Charity No 036158 Trustees, Annual Report and Accounts for the year ended 31 Ortober 2025 Current Trustees.. Mrj Sinclair, Mr S 5mart.mrs C Scott, Mr5 T Cudworth, Mr C Kelly, Mrs S Kelly, Mlss N Sintlair. Mr L Taylor, Mis5 K 5tott Mr A Bryce, Mr M Nodes, Mlss R Kel Contaci Addre5S'. Mrs Tracey Cudworth Dunidea Cottage, Klrkmichael, Blairgowrie PHIO 7LT Recrultment and appolntment of Trustees All of the Band's Trustees are appointed or reappolnted by the members at our AGM, which is held lfi january/ February each year Thi5 was agrred in line with all procedural guideline5 and wlth trustees support. Governln8 Document The Band is a charitsble vnincorporat&d association and the purposes and admlnistTation arrangements are set out in our constitution. Charitsble Purp95e Pitlochry & Blair Atholl Pipe Band was formed in 2004 by a group of local musicians intent on developing the Plpe Band concept to cover all Celtic muslc.The main objective Is to promote, advanc2 and encourage bagpipe playing and drummlng and to promote the traditions of playin8 pipe band music generally by way of public performances and gther related activlties. Actlvltle5 and aChIeMe1)ts The band contlnues to grow, and is accomplishlng Its primary objective of catering for all ages and abillties and the promotion of Cettic and traditional music. New band members have performed at various local events and for local social groups together with more established members. New members are supported and encouraged to take part in cornpetitlons to galn expertence and enjoy the. camaraderie of fellow players. We wlll soon be taking part In the local Remembrance Day Parède, wlth prlde. We also regularly play at Blalr Atholl Castle and invited to attended and play at Avenches Tattoo In August 2024 We contlnue to recelve donations from the local community and from further afield. Our fundraising efforts contln¢Jed wlth our stalls at local commvnlty events. Trustee remuneration and expenses The Truste5s did not recelve any remuneration or expenses durlng the year. Reserves The B3nd holds unrestritted funds of £13,741.28 and £2,840.11 resÈNed funds. We feel this we feel 15 5uffTcient to carry forward our plans to continue to promote and teach tradltlonal plpe band and Celtic music. We have alreadv had some very 5ucce5sful fundraising events and hope to secure future funding by way of donations and grant funding. Approved by the Trustees and signed on their behalf. T Cudwort Treasurer 31.10.25
Pitlochry & Blair Atholl Pipe Band Profit & Loss l November 2024- 31 October 2025 2025 2024 2023 Ordinary Incorne/Expense Income Grant5lAward5 Fundraising intome Prize money Gifts and DonatSons Membership Dues Equipment income/s3les Other income- performance fees Total income 5,500.00 4,000.00 10,858.32 2,545.11 2.431.60 2,547.73 0.00 0.00 1,570.00 3,105.00 2,209.68 421.00 630.00 880.00 830.00 368.23 911.72 5.047.43 1,860.00 1,20ts.1)0 1,700.00 14,008.34 11,633.00 22,974.48 Expense Equipment Bank Servi charges Entrance fee5 Fundraising expenses Travel InsuTances 6,025.82 9,600.38 12.704.98 0.00 20.00 40.IX) 50.00 15. 25. 373.92 925.94 369.27 6,517.18 548.78 4,895.W 3.293.00 514.60 473.44 753.00 200.00 Rent 1,675.C 394.00 796.00 Subscriptions Misc 256.00 895.57 1.269.74 1,264.69 16,480.27 18,193.66 19,222.38 Total Expense Net Ordinary Income Other Income Bank Interest -2,471.93 -6,560.66 3,752.10 263.95 191.89 17.20 Total Other Income 263.95 191.89 17.20 Net Other Income -2,207.98 -6,368.77 3,769.30
Pitlochry & Blair Atholl Pipe Band Balance Sheet as at 31 October 2025 2025 2024 2023 2022 Assets Current assets Petty cash Royal 8ank of Scotland 0.00 16,581.39 18.789.37 22,046.92 17.067.12 7.09 87.98 Total current savings 16,581.39 18,789.37 22,054.01 17,155.10 Current liabilities Barcl3ytard/Visa 0.00 0.00 0.00 Total current liabilities 0.00 0.00 Net Current Assets 16,581.39 18,789.37 22,054.01 17,155.10 16,581.39 18.789.37 22,054,01 17,155.10 Net Assets Equitv op bal equity Retained earnings Net Income 18,789.37 22,046.92 17,074.21 19.713.20 -2,207.98 -3.257.55 4,972.71 -2.638.99 16,581.39 18,789.37 22,046.92 17.074.21