Ythan Singers
Scottish Charity SC 038223
Annual Report and Accounts for Year Ending 30 June 2026
Trustees
| Trustees | |
|---|---|
| MoragSimpson | Musical Director |
| Rachel Mackison | Accompanist |
| Eleanor Macalister | Chairperson |
| HilaryGordon | Secretary |
| Kath Wright | DeputySecretary |
| Sheila Craggs | Treasurer |
| Fiona Grant | Librarian |
| Nicole Bodey | PublicityOfficer |
| Christine Mackenzie | Non-Office Bearing Committee Member |
| Jean Stevenson | Non-executive Trustee |
| Janet Sharp | Vice Chairperson |
Contact address
c/o 7 Morar Court, Ellon, Aberdeenshire, AB41 9GG
Recruitment and appointment of Trustees
Trustees are appointed annually at the AGM.
Governing document
The Group is a charitable unincorporated association and the purposes and administration arrangements are set out in our constitution.
Charitable purposes
Our purposes. as recorded in our constitution, are to improve, develop and maintain public education in and appreciation of music through the presentation of public concerts, and to make donations to other charities.
Activities and achievements
Two fundraising concerts were held during this financial year raising £1,040 through ticket sales. Donations to Charities amounted to £900.
Musical Director
Our Musical Director for the year was Morag Simpson.
Page 1 of 7
Ythan Singers
Scottish Charity SC 038223
Annual Report and Accounts for Year Ending 30 June 2026
Trustee remuneration and expenses
Given the economic climate it was the unanimous vote of the Trustees that the Musical Director and Accompanist continue to be reimbursed travel expenses. During the year expenses totalled £2,161.65.
No other Trustee received remuneration or expense during the year.
Reserves
Ythan Singers were able to undertake a full year of concerts and fundraising efforts ending the year with a deficit of £107 leaving an overall balance of £3,551 in the General Fund.
The Gift Aid claim for 2025-2026 will be submitted in July 2026 and is carried in these accounts as a Debtor falling due within one year in the sum of £300.
The available unrestricted funds in the General Fund are £3,551 which the Trustees consider to be adequate for the 2026-2027 season to meet its regular expenses.
Approved by the Trustees and signed on their behalf
Page 2 of 7
Ythan Singers
Scottish Charity SC 038223
Annual Report and Accounts for Year Ending 30 June 2026
Independent Examiner's Report to the Trustees of Ythan Singers, SC038223
I report on the accounts of the charity for the year ended 30 June 2026 which are set out on pages 1 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) Act 2005 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
An 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 seeks explanations from the 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 the course of my examination, no matter has come to my attention:
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1) which gives me reasonable cause to believe that in any material respect the requirements:
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(a) to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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(b) to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Guido Bicocchi CA
Cantilever Barn Newmains, Stenton, Dunbar, East Lothian, EH42 1TQ 16 July 2026
Page 3 of 7
Ythan Singers
Scottish Charity SC 038223
Annual Report and Accounts for Year Ending 30 June 2026
Income and Payments
| Income and Payments | |||
|---|---|---|---|
| RECEIPTS | 2026 £ |
2025 £ |
|
| I-Bank Charges Refund | 0 | 20 | |
| I-Blouses and ties | 470 | 0 | |
| I-Concert takings | 1,040 | 1,274 | |
| I-Donations | 280 | 150 | |
| I-Gift Aid received | 305 | 0 | |
| I-Member subscriptions | 2,316 | 2,265 | |
| I-Miscellaneous | 0 | 0 | |
| I-Music sales | 405 | 280 | |
| I-Tea money | 38 | 111 | |
| TOTAL RECEIPTS | 4,854 | 4,099 |
| PAYMENTS | 2026 £ |
2025 £ |
|
|---|---|---|---|
| E-Catering | 56 | 0 | |
| E-Concert Expenses | 22 | 164 | |
| E-Donations to Charities | 900 | 3,100 | |
| E-Flowers and gifts | 0 | 70 | |
| E-Hire of hall | 570 | 800 | |
| E-Making Music | 225 | 221 | |
| E-Merchadise Purchase | 266 | 157 | |
| E-Miscellaneous | 180 | 13 | |
| E-Music costs | 483 | 698 | |
| E-Travel expenses | 2,162 | 1,765 | |
| E-Web site | 98 | 0 | |
| TOTAL PAYMENTS | 4,961 | 6,988 | |
| SURPLUS (DEFICIT) FOR YEAR |
(107) | (2,889) | |
| General fund brought forward |
3,658 | 6,547 | |
| General fund carried forward |
3,551 | 3,658 |
•ALL FUNDS ARE UNRESTRICTED
Page 4 of 7
Ythan Singers
Scottish Charity SC 038223
Annual Report and Accounts for Year Ending 30 June 2026
Balance Sheet as at 30 June 2026
| BALANCE SHEET | 2026 £ |
2025 £ |
|
|---|---|---|---|
| Debtors and prepayments | Note 3 | 300 | 250 |
| Bank and cash | 3,551 | 3,658 | |
| Current Assets | 3,851 | 3,908 | |
| Creditors due within a year | Note 4 | 0 | 0 |
| Current Liabilities | 0 | 0 | |
| Net Assets | 3,851 | 3,908 | |
| Unrestricted Funds | 3,851 | 3,908 | |
| Total Funds | 3,851 | 3,908 |
Approved by the Trustees and signed on their behalf
Page 5 of 7
Ythan Singers
Scottish Charity SC 038223
Annual Report and Accounts for Year Ending 30 June 2026
Note 1 Basis of preparation
Basis of Accounting
These accounts have been prepared on the basis of historic cost in accordance with:
-
Accounting and Reporting by Charities - Statement of Recommended Practice (SORP) 2015):
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And with Financial Reporting Standards for Smaller Entities (FRSSE):
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And with the Charities and Trustees Investments (Scotland) Act 2005
Note 2 Accounting policies
INCOMING RESOURCES
| Note2Accountingpolicies INCOMING RESOURCES |
|
|---|---|
| Recognition of incoming Resources | These are included in the Statement of Financial Activities when: - The Charity becomes entitled to the resources; - The trustees are virtually certain they wilt receive the resources and; - The monetary value can be measured with sufficient reliability |
| Incoming resources related expenditure | Where incoming resources and related expenditure Statement of Financial Activities. |
| Grants and donations | Grants and Activities when resources. |
| Tax and reclaims on gifts | Incoming of Financial Activities at the same time as the gift resources from tax reclaims are included to in the Statement which theyrelate. |
| Contractual income and performance related grants |
This is only included in the Statement of financial Activities once the related goods or services have been delivered. |
| Gifts in kind | Gifts in kind are accounted for at a reasonable estimate of their value to the Charity or the amount they actually realized. Gifts in kind for sale or distribution are included in the accounts as Gifts only when sold or distributed by the charity. Gifts in kind for use by the Charity are included in the Statement of Financial Activities as incoming resources when receivable. |
| Donated services and facilities | These are only included in incoming resources (with an equivalent amount in resources expended)where the benefit to |
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Ythan Singers
Scottish Charity SC 038223
Annual Report and Accounts for Year Ending 30 June 2026
| the Charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the Charity of the service or facilityreceived. |
|
|---|---|
| Voluntary help | The value of any voluntary help received Accounts but is described in the trustees' is not included annual report. |
| Expenditure and Liability recognition | Liabilities are recognized as soon as there is a legal or constructive obligation committing the Charity to pay out resources. |
| Governance costs | Include the cost of the examination of statutory accounts and the cost of any legal advice to trustees on governance and constitutional matters. |
Note 3 Debtors
| Note 3 Debtors | ||
|---|---|---|
| Debtors | 2026 £ |
2025 £ |
| HMRC Gift Aid | 300 | 250 |
Gift Aid claim for 2025-2026 will be submitted to HMRC in July 2026.
Note 4 Creditors
| Note 4 Creditors | ||
|---|---|---|
| Creditors | 2026 £ |
2025 £ |
| Donations to charity | 0 | 0 |
Page 7 of 7