OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-07-31-accounts

Docusign Envelope ID: 357EAF36-D6F3-439F-AC2A-658051F665C3

REGISTERED COMPANY NUMBER: SC288064 (Scotland) REGISTERED CHARITY NUMBER: SC036686

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Hume Castle Preservation Trust

EQ Accountants Ltd 47-49 The Square Kelso Roxburghshire TD5 7HW

Docusign Envelope ID: 357EAF36-D6F3-439F-AC2A-658051F665C3

Hume Castle Preservation Trust

Contents of the Financial Statements for the Year Ended 31 July 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 14
Detailed Statement of Financial Activities 15

Docusign Envelope ID: 357EAF36-D6F3-439F-AC2A-658051F665C3

Hume Castle Preservation Trust

Reference and Administrative Details for the Year Ended 31 July 2025

TRUSTEES The Earl of Home Chairman
O R H Bates
L P Harper Gow
C N D Home
C R Hume
J A Knowles
Ms N Knowles
P R G J Nicholls
COMPANY SECRETARY C R Hume
REGISTERED OFFICE Bank of Scotland Buildings
The Square
Kelso
Roxburghshire
TD5 7HQ
REGISTERED COMPANY SC288064 (Scotland)
NUMBER
REGISTERED CHARITY SC036686
NUMBER
INDEPENDENT EXAMINER EQ Accountants Ltd
47-49 The Square
Kelso
Roxburghshire
TD5 7HW
BANKERS Royal Bank of Scotland
6 The Square
Kelso
TD6 7HG

Page 1

Docusign Envelope ID: 357EAF36-D6F3-439F-AC2A-658051F665C3

Hume Castle Preservation Trust

Report of the Trustees for the Year Ended 31 July 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Trust is held for charitable purposes and in particular for advancing education of the public in the history of Hume Castle and the traditions and history of Clan Home and the Eastern March of the Scottish Borders.

FINANCIAL REVIEW

The financial position of the Trust is shown in the attached financial statements.

The Trust has free reserves due to the surplus reported in previous years.

Page 2

Docusign Envelope ID: 357EAF36-D6F3-439F-AC2A-658051F665C3

Hume Castle Preservation Trust

Report of the Trustees for the Year Ended 31 July 2025

FUTURE PLANS

The position of Hume Castle on a high crag means that it will always be subject to any extremes of weather, even when it is calm down below in the small village of Hume over which it towers. The frequency of high winds and even an official storm or two have hindered the carrying out of works deemed necessary in the previous report (2024), and it is too early in this year (2025) in the climate that we experience in the Scottish Borders to have yet made much headway with them. Nevertheless, the Trustees fully intend to persevere with their plans as previously expressed. Fortunately, the lanyard on the flagpole has not been damaged by gales since its replacement, though the tattered saltire flag needs to be replaced before 1 April, when (it was previously agreed) the flag-flying at the castle will recommence until winter returns.

The background to the topics covered in this brief report will be clear on a quick re-reading of similar reports given in the last 2 or 3 years, particularly that for 2024, since the perennial concerns of the Trustees do not change.

Some progress has been made on previously-mentioned maintenance issues, which the Trust takes very seriously, though lack of a permanent income continues to be the main factor that impedes all desired outcomes being achieved.

The long-standing worry about the flagpole, and consequently the flag-raising, -lowering and -changing that is needed for occasional ceremonies, to replace tattered flags and to remove flags in good condition for safe-keeping during the winter months, has been dispelled by its annual 'servicing' at no great cost by a professional who is employed for special occasions (eg decorating the Mall in London with flags for state visits by foreign leaders) and who comes frequently to work in Scotland from where he is based in England: thus he can arrive fairly quickly at Hume if there were an emergency.

The wooden stairs that take visitors up to the higher plateau or platform and the current entrance have now been very well restored with some rotten stair treads and boards removed and other more visible parts fully replaced with new wood where necessary. (The same applies to a minor set of treads near the start of the upward climb and also to one situated beyond the stairs proper on a final slight rise near the entrance gate.) The improvement to access is now clearly visible and helpful to visitors (local folk and tourists from many countries) who can see and appreciate this as just one example of the continuous need for repairs at the castle, thus hopefully encouraging them to donate more for the cost of such works in the box available to them just beyond the castle entrance or by online contribution.

This first impression is greatly enhanced by the seasonal and periodic grass-cutting and partial weed-control in that crucial area now undertaken by the same local operatives who carried out the stair works. Though their work is not cheap, the rewards are immediately obvious and good for the HCPT's public image and reputation. Sometimes gentle persuasion produces extra effects not normally part of the service. The stairs would now benefit (for aesthetic as well as conservation reasons) from staining so that the different sections blended in with one another.

This would be a useful task to undertake in 2026. It would then tie in with the intended repainting of the wood surrounds to the Hume Castle welcome sign and the double notice board in and next to the car park - also the two interpretation panels, one just beyond the initial field gate and the other on the eastern loaning that takes visitors and walkers along the castle field's western boundary. The cairn-like stone block on which the former sits could also do with repointing. Local residents and a stone mason in the Borders have volunteered to do both types of work free of charge when fair and steady weather conditions appear.

The re-siting of the notice board (which advertises both castle and community events and matters) on the western end of the car park, beside the seat, to cure the condensation problems behind the glass appears to have been a wise move and we are grateful to one of our new trustees and his family for generously organising this and covering the costs. Only the support frame remains to be tweaked for aesthetic reasons.

Similar help with the refurbishment and re-siting of the seat donated by the late Gospatrick Home, former Chairman of the HCPT, and his sister in memory of their father was given by the husband of another (residential) trustee. It no longer sits under the leaking base of the viewing platform (which still needs to be repaired at what would probably be no great cost). The seat, en plein air, is likely to survive longer as it now has a chance to dry out after rain. Now nearer the 'ramp' to the steps that lead to the viewing platform, it catches the visitor's eye and is a useful resting-place.

Page 3

Docusign Envelope ID: 357EAF36-D6F3-439F-AC2A-658051F665C3

Hume Castle Preservation Trust

Report of the Trustees for the Year Ended 31 July 2025

Minor works such as replacing the one metal bar missing from the cover to the ancient well inside the castle itself that bores through the bedrock of the outcrop on which it stands and clearing it of weeds to show its wonderfully worked Norman interior would not be so much expensive in itself as time-consuming, and time is what volunteers do not always have at will.

The same applies to the repainting of the metalwork of the castle entrance gate and railings on the steps and wall that lead to the viewing platform positioned on the south-western corner of the castle. These are not essential repairs but the iron is starting to flake and would look much better with a lick of new paint. Perhaps the return of the Clan Home Gathering to the Duns area of the Scottish Borders (including a visit to Hume Castle) in 2026 will encourage members of the clan from abroad to donate money toward such a project? The Trust is fortunate to be able to count always on the generosity in some form or other of those who make their 'pilgrimage' to 'Hume country'.

More urgent - and costly - repairs and restorations are a different matter and on a different scale altogether - notably, the stabilisation and restoration of the Renaissance wall, a unique survivor from the 15th century, free-standing within the castle's own perimeter, miraculously still upright despite the major destruction of most of the rest of the castle in 1651 by troops from Berwick carrying out Oliver Cromwell's orders. Nothing has yet been attempted.

The advisable safety measures (metal signs alerting the public to steep drops through or beyond open and accessible crenellation-spaces) also cannot be ignored, to put the Trust on the right side should an accident occur.

The ground surface of the Castle Car Park has been bad for years and looks unsightly in bad weather: it has three deep indentations (more than potholes) that fill up in heavy rain and stay like that for some time afterwards. It needs resurfacing completely to meet modern standards. It is, after all, the first thing that visitors to the castle see. It could also do with some refiguring involving the felling of a handful of small young trees (regrettable but necessary) to allow more space for cars - such space is often at a premium at the height of summer,

These more ambitious works must, it seems, await the time when serious, specific funding is acquired for them, possibly from Historic Environment Scotland, who do not contribute financial help on a regular basis as its predecessor did but who might (as has been mentioned before) be approached to consider awarding a grant in special circumstances. There may be other sources of funding that we can benefit from a second time eg the Fallago Environment Fund.

To end on a positive note, available trustees, because of their love for the place, its history and its surroundings, are more than willing to welcome visitors to Hume Castle and to enhance their experience, especially if they turn out to be Humes/Homes or relatives of the same. This goes down well and appreciation sometimes leads to continued interest, followed up by donations that go towards the upkeep of this spectacular heritage and tourism asset with amazing panoramic views.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its Memorandum and Articles of Association and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Page 4

Docusign Envelope ID: 357EAF36-D6F3-439F-AC2A-658051F665C3

Hume Castle Preservation Trust

Report of the Trustees for the Year Ended 31 July 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing body

The trustees are appointed at the Annual General Meeting and hold office for a term of three years.

The trustees during the year under review were:

The Earl of Home, Chairman

O R H Bates L P Harper Gow C N D Home C R Hume J A Knowles Ms N Knowles P R G J Nicholls

All of the above are/were members of the company. The members of the company undertake to contribute to the assets of the company, in the event of it being wound up, such amount as may be required not exceeding £10.

The company is recognised as a Scottish Charity No.SC036686.

20-02-2026 | 11:02 GMT

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................

The Earl of Home

Page 5

Docusign Envelope ID: 357EAF36-D6F3-439F-AC2A-658051F665C3

Independent Examiner's Report to the Trustees of Hume Castle Preservation Trust

I report on the accounts for the year ended 31 July 2025 set out on pages seven to fourteen.

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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report

My examination was 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 all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

have not been met; or

Sheryl Macaulay FCCA

The Association of Chartered Certified Accountants

EQ Accountants Ltd 47-49 The Square Kelso Roxburghshire TD5 7HW 17-02-2026 | 08:28 GMT

Date: .............................................

Page 6

Docusign Envelope ID: 357EAF36-D6F3-439F-AC2A-658051F665C3

Hume Castle Preservation Trust

Statement of Financial Activities for the Year Ended 31 July 2025

31.7.25 31.7.24
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 1,734 - 1,734 5,269
Investment income 3 385 - 385 403
Total 2,119 - 2,119 5,672
EXPENDITURE ON
Charitable activities
Hume Castle 1,985 - 1,985 7,376
NET INCOME/(EXPENDITURE) 134 - 134 (1,704)
RECONCILIATION OF FUNDS
Total funds brought forward 13,655 - 13,655 15,359
TOTAL FUNDS CARRIED FORWARD 13,789 - 13,789 13,655

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 7

Docusign Envelope ID: 357EAF36-D6F3-439F-AC2A-658051F665C3

Hume Castle Preservation Trust

Balance Sheet 31 July 2025

31.7.25 31.7.24
Notes £ £
FIXED ASSETS
Tangible assets 6 12,388 12,388
Heritage assets 7 1 1
12,389 12,389
CURRENT ASSETS
Debtors 8 375 194
Cash at bank 5,353 5,369
5,728 5,563
CREDITORS
Amounts falling due within one year 9 (828) (797)
NET CURRENT ASSETS 4,900 4,766
TOTAL ASSETS LESS CURRENT
LIABILITIES 17,289 17,155
CREDITORS
Amounts falling due after more than one year 10 (3,500) (3,500)
NET ASSETS 13,789 13,655
FUNDS 13
Unrestricted funds 13,789 13,655
TOTAL FUNDS 13,789 13,655

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 8

Docusign Envelope ID: 357EAF36-D6F3-439F-AC2A-658051F665C3

Hume Castle Preservation Trust

Balance Sheet - continued 31 July 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 20-02-2026 | 11:02 GMT ............................................. and were signed on its behalf by:

............................................. The Earl of Home

The notes form part of these financial statements

Page 9

Docusign Envelope ID: 357EAF36-D6F3-439F-AC2A-658051F665C3

Hume Castle Preservation Trust

Notes to the Financial Statements for the Year Ended 31 July 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Land is not depreciated and comprises the majority of the NBV of assets held. Plant and machinery is depreciated over four years on cost.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. DONATIONS AND LEGACIES

31.7.25 31.7.24
£ £
Donations 1,634 5,269
Admissions 100 -
1,734 5,269

continued...

Page 10

Docusign Envelope ID: 357EAF36-D6F3-439F-AC2A-658051F665C3

Hume Castle Preservation Trust

Notes to the Financial Statements - continued for the Year Ended 31 July 2025

3. INVESTMENT INCOME

INVESTMENT INCOME
31.7.25 31.7.24
£ £
Rents received 300 300
Deposit account interest 85 103
385 403

4. SUPPORT COSTS

SUPPORT COSTS
Governance
costs
£
Hume Castle 618

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.

Trustees' expenses

During the year no trustees were reimbursed for expenses (2024: None).

6. TANGIBLE FIXED ASSETS

Freehold
land &
Plant and
buildings
machinery
£
£
COST
At 1 August 2024 and 31 July 2025
12,388
1,193
DEPRECIATION
At 1 August 2024 and 31 July 2025
-
1,193
NET BOOK VALUE
At 31 July 2025
12,388
-
At 31 July 2024
12,388
-
Totals
£
13,581
1,193
12,388
12,388

Included in cost or valuation of land and buildings is freehold land of £12,388 (2024 - £12,388) which is not depreciated.

continued...

Page 11

Docusign Envelope ID: 357EAF36-D6F3-439F-AC2A-658051F665C3

Hume Castle Preservation Trust

Notes to the Financial Statements - continued for the Year Ended 31 July 2025

7. HERITAGE ASSETS

The heritage assets are Hume Castle and its surrounding land. As the Trustees feel that no value can be easily attached to these assets, they have been reported in the balance sheet at a nominal value of £1.

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25 31.7.24
£ £
Trade debtors 375 194
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.25 31.7.24
£ £
Accruals and deferred income 828 797
10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.25 31.7.24
£ £
Other loans (see note 11) 3,500 3,500
11. LOANS
An analysis of the maturity of loans is given below:
31.7.25 31.7.24
£ £
Amounts falling between one and two years:
William Charles loan 1,000 1,000
John Hickman loan 2,500 2,500
3,500 3,500
12. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.7.25 31.7.24
Unrestricted Restricted Total Total
fund funds funds funds
£ £ £ £
Fixed assets 12,389 - 12,389 12,389
Current assets 5,728 - 5,728 5,563
Current liabilities (828) - (828) (797)
Long term liabilities (3,500) - (3,500) (3,500)
13,789 - 13,789 13,655

continued...

Page 12

Docusign Envelope ID: 357EAF36-D6F3-439F-AC2A-658051F665C3

Hume Castle Preservation Trust

Notes to the Financial Statements - continued for the Year Ended 31 July 2025

13. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement At
At 1.8.24 in funds 31.7.25
£ £ £
Unrestricted funds
General fund
13,655
134 13,789
TOTAL FUNDS
13,655
134 13,789
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
2,119
(1,985) 134
TOTAL FUNDS
2,119
(1,985) 134
Comparatives for movement in funds
Net
movement At
At 1.8.23 in funds 31.7.24
£ £ £
Unrestricted funds
General fund
15,359
(1,704) 13,655
TOTAL FUNDS
15,359
(1,704) 13,655
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
5,672
(7,376) (1,704)
TOTAL FUNDS
5,672
(7,376) (1,704)

continued...

Page 13

Docusign Envelope ID: 357EAF36-D6F3-439F-AC2A-658051F665C3

Hume Castle Preservation Trust

Notes to the Financial Statements - continued for the Year Ended 31 July 2025

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.8.23 in funds 31.7.25
£ £ £
Unrestricted funds
General fund 15,359 (1,570) 13,789
TOTAL FUNDS 15,359 (1,570) 13,789

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 7,791 (9,361) (1,570)
TOTAL FUNDS 7,791 (9,361) (1,570)

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2025.

Page 14

Docusign Envelope ID: 357EAF36-D6F3-439F-AC2A-658051F665C3

Hume Castle Preservation Trust

Detailed Statement of Financial Activities for the Year Ended 31 July 2025

31.7.25 31.7.25 31.7.24
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 1,634 - 1,634 5,269
Admissions 100 - 100 -
1,734 - 1,734 5,269
Investment income
Rents received 300 - 300 300
Deposit account interest 85 - 85 103
385 - 385 403
Total incoming resources 2,119 - 2,119 5,672
EXPENDITURE
Charitable activities
Sundries 125 - 125 143
Repairs 964 - 964 6,375
Website 270 - 270 270
PayPal fees 8 - 8 -
1,367 - 1,367 6,788
Support costs
Governance costs
Independent Examiners' fee 618 - 618 588
Total resources expended 1,985 - 1,985 7,376
Net (expenditure)/income 134 - 134 (1,704)

This page does not form part of the statutory financial statements

Page 15