Comp•ny r•gi•tratlon Dumb•r SC1787S1 (Scotlandl
Charlty r•glitr4tlon numb•r SC040687 (Scotland)
THE SCOThISH VINTAGE TRACTOR AND ENGINE CLUB
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

THE scorrisH VINTAGE TRACTOR AND ENGINE CLUB
LEGAL AND ADMINISTRATIVE INFORMATION
Trusteos
MrA R Davidson
Mr l A Goodfellow
MrMRGow
rA Gneve
Mr G Hallyburton
MTS M C Hallyburton
Mr D R Heeps
Miss D Keane
MrAJNaim
Mr J Naim
Miss R C Naim
Mrs MA G Urquhjrt
MIA E Walker
Mr 8 J Williamgon
Mrs 8 F S Heeps
3•cr•tary
Jane McD¢)wJll
Ch•rlty numb•r (Scotlandl
SC040667
Company numb•r
SC178751
R•gl•t•r•d offl¢•
1 Dashwood sq￿r•
Ne￿On Slewart
Wiglown$hire
OG8 6EQ
Ind•p•nd•nt •x•mln•r
John SImp￿n FCA
Monlpelier Professional IG•llowayl Limitod
1 Dashwood Squar•
Ne￿on Stewart
DG8 6EQ
8•nk•rn
Vlryin Money
83 Vidona Street
Newton Stewart
DG8 6NL

THE SCOThISH VINTAGE TRACTOR AND ENGINE CLUB
CONTENTS
P•g•
Trustees. report
Statement of Tru8lees' reSpon￿bIt￿•S
Independent •xaminerf$ r•port
Slalement of financial •ctivrtie8
Balance sheet
Notes lo the financial ststem•nts
8-16

THE scorrisH VINTAGE TRACTOR AND ENGINE CLUB
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 OCTOBER 2025
The Trustees Iwho are also directors of the charity for the purposes of Company Lawl present their report and
financial statements for the year ended 31 October 2025.
The financial statements have been prepare(I tn a￿Ordan￿ with the accounb.ng poli¢ies set out in note 1 to the
finan¢ial statements and comply wrth the chènty's Memofandum and Articles ol As50¢1ation, the Charrtie8 and
Trustee Investment Iscotlandl Act 2005, the Charrties Accounts Iswtlandl Regulations 2006 las amended) and
Accounting and Reporting by Charits#$. Stslemenl of Re￿MMended Practsce applicable to ¢harilies p￿paring Ih•ir
accounts in accordance with the Financial Reportsng Stsndard appIl￿ble In the UK and Republic of Ireland IFRS
1021 leff￿live 1 January 20191".
ObJ•ctlve¥ and •ctlvltl•8
The charity's objects are lo carry on in the Unrted Kingdom and elsewhere the business or busine5$ of adv8nclng
agricultural education. hentage and culiure by organi$in9, promotsng and encouraging the preservation and worklng
ol vintage tractors. engines and other rtems of agricultural and industnal machinery." organising. womoling and
$ponsonng rallies. games, sporting events. competitions. and di$plays'. and doing •ll thing8 incidental and an￿lIary
lo the organisalion. promotion. sponsorship and preservati¢)n of vintage tractors. engines and other items of
agricultural and industrial machinery •noll•ry or relat•d thereto.
In addition to the F•rmin9 Yesteryear annual Ralty, the Club hdds ploughlng match•8, open Doy• •nd other ev•nts
throu9houl the year.
The ITU8tees have referred lo the guidance contained in the Offiee of the S￿¢￿'sh ChaTIty Regulabjr's general
guidance on public benefit when reviewing their ooie¢ts'ves and in plannin9 their fvture actsvibes. In p¥￿'Gular. thè
Iru$l¥es consider how planned aclivits•$ will contribute lo the obl￿tiveS they h•ve s•1.
Gr8nt m8king policy
Thè Charity ¢Joe$ not distribute grants.
Achl•v•m•nts and p•rlorm•n¢•
Signilffcanl octivities 8nd achievements against 0ty8CtNes
The ngw Club venue al ArdgiLzean ha$ proved beneficial and members are enjoying the new shed and
facilities The Op•n Day, Christrnas Crank Up and other evenlg held at Ardgilzean have been popular and well
supported.
Successful Pk*ughing Matches. Open Day. Vinlage Tractor R¢￿￿ Run, Engine Days and Famiing Yesteryear Rally
all look place thi# year. All èvents I￿re well supported •nd the Fam7ing Yestery•ar Rally visrtor attendance wa8 UP
a little
The TN$tees plan lo grow on the success of the 2025 eventg.
Flnanclal r•vl•w
The charity operated at a surplu$ for the year of È12,28212024 deficjt.. £6.469I. Unreslricled funds 11 the end of the
financial ygar were £82.71412024' £70.432I.
ReseNes policy
11 is the policy of the charity that unrestricted funds v*hich have nol been invested in fixed asset5 and which have not
been de51gnated for a 5pecffic use shoulo be maintained al a level equivalent to and six rnonlh'$ expendrture
lestimaled al £37.0001 The Trustees ¢on$iders that reserves at this level will erbsure that. In the event of a
significant drop in funding. they %wll be able to continue the charity's cufTeni activrties while consideration is given lo
ways In which additional fvnds may be raised. Thi$ level of reserve5 was £82.714 •1 the year eno which is in excess
ol the policy. and therefore the trustees consider tre ¢harity a going concern.

THE scorrisH VINTAGE TRACTOR AND ENGINE CLUB
TRUSTEES. REPORT IINCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Investment policy
Under the Memorandum and ArtKles of Associal￿n. the tharity has the power to make investments wthich the
Trustees See fft for the lurtherance of the obie¢tNe$ of the thanty.
Mgjor nsks
The Trustees have assessed the major risks to the charity is expoaed. and are satisfied that sy8lem8 arg in
place to mitigate exposure lo the major risks.
Plan# lor futur• p•rlod•
The Iruslees plan lo continue to promote the objeth.ves ol the charity by holding ploughin9 matches. open days,
charity tractor road run. annual Fanning Yesteryear Rally and monthly tslks during the autumn and wnter months.
Structure, go¥•man¢• and manag•m•nt
The ehanty Is a company limited by guar•nlet as d•fin•d by the Comp¥nitr$ Act 2006, incorporated on 111h
September 1997. The Company was eslabli$hed under a Memorandum and Articles of Association. The Clympany
amonded ils Memor*ndum and Artb'cles of AS$￿111￿1n on 17th July 2009 to ￿¢0m¥ a charity.
The Scottish Vintage Tractor and Engine Club is exempl from the fequiTemenl of Part 59 of Ihe Companies Act 2006
Ilhe requirement for a limited Company to include the words -limrted" or 'rtd" in Its namel, al il meets the exception
requirements as stated in Parts 80 and 82 of the Act.
In the event of the company being wound, mémbers are required to contribute an amount not exceeding £1.
The Trustees. are also the dire¢tors for the purpose of company law, •nd who Mrved during the year and up to
the date ol signature of the financial $tatgments were..
Mr Alan Blair
IRe$igned 6 November 20251
MrJWR8rown
{Resiqned 29 Decemb8r 20241
Mr A R Davidson
Mr l A Goodftsllow
MrMRGow
Mr A Grieve
Mr G Hallyburton
Mrs M C Hallyburton
Mr D R Heeps
Migs D Keane
MrAJ Naim
Mr J Nairn
Miss R C Naim
Mrs M A G Urquhart
MrA E Walker
Mr B J Williamson
Mrs B F S Heeps
R8crurtment and appointment oltruslees
The directors of the company a￿ also charity trustees for the purpose of charity law and under company,
Article8 are known as Members of the Managemenl Committee. Undef the requirements of the Memorandum and
Articles ol Association the Chaiman and other members of Ihe Management Committee are iecruited frryn the
membership and appointed al the AGM. They are usually member5 of long Standing in the organi5alion There 18
no re5tnction how long they serve. but the Chaiman does not nomially hold that position for more than three yeaTS.

THE scorrisH VINTAGE TRACTOR AND ENGINE CLUB
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) ICONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Organisalional structur8
The Management Committee of the chanty meet on a m¢)nthly basis to make de¢i$ion¥ on all ￿levant issues.
There are also monthly Open Meetings. Wrth the exception ol the summef months, lo which members are inviltsd
where they are kept up lo dale with e￿nts. but they do not make de¢Trsion$. major decision$ relaling to policy or the
structure of the oiganisalion are made at the AGM or a EGM wll be Called if the matter 1$ urgenl.
The day lo day Nnning ol the chanty is mainty Conducted by the se¢retaryrrreaJurer. vkno refers d8Gision making
i¥$ue¥ to thè Management Committee on a monthly basis.
Induction 8nd If8ining of InJslo05
Most Iruslee$ are already familiar wrth the pracbe81 work of the charity Prior to ￿CoMIng 8 re9isler•d charity. the
Secretsryrrreasurer advi￿￿ all mernbgr¥ ol the management Committee of their legal responsibilities and issued
every member with a ¢opy of the Office of the Scottish charity Regulator IOSCRI document relatin9 to the
respon81billlies ol a r•gisler•(l ¢hanty Management Committee Member.
The TN$tees' report was approved by the Boar(l of Tru$t•e$.
Jane McDowall
S•cr•t•ry
Dalg..

THE scorrisH VINTAGE TRACTOR AND ENGINE CLUB
STATEMENT OF TRUSTEES, RESPONS181LITIES
FOR THE YEAR ENDED 31 OCTOBER 2025
The Trustees. who are also the directors ol The Scottish Vintsge Tractor and Engine Club for the purpose of
company law, are responsible for prepaftng the TnJslees' Report and Ihe financial stslemenls in accordance with
applicable law and United Kingdom A¢￿untIng Standards {Unrted Kingdom Generally Aceepled Accounting
Practicel.
Company law requires the Trustee$ lo prepare financial statements for each financial year which give a true and fair
view of the state of affairs of the chanty and of the Incoming resources and appliGats'on ol rg$ource$. inciuding th•
income and expendrture, ol the charrtable company for that year.
In Pfeparing these financial statements. the Trustees a￿ requirgd to..
sel•ct suitable accounting policie5 and then apply them consistently..
observe the methods and pnnciples in the Chantres SORP".
make judgements and estimales that are reasonable and prudgnl..
state whether applicable UK Accounting Standar(Is have been followed, subject lo any material departures
disclosed and explained In the financial statements. and
prepare the financial slalements on the going concem b•sis un￿33 tt 1$ inapproprfate to presunw that the ¢harlty
11 Continue In operation.
The Trustees are responsible for keeping adequate a￿untsn9 records that dis¢lo$e wth reasonable acctJracy al
any lime the financial posrtion of tht charity and enable them to Insure that the financial $latem•nls comply with the
Companifj$ Act 2006, the Charities and Trustee Inv•$tment Iscotlandl Act 2005 and the Charities Account8
Iscollandl Regulations 2006. They are also ￿sPonSible for safeguarding the a$sels of the charity and henGe for
takin9 reasonable steps lor the prevenbon and detectson of fraud and other irregularrti•$.

THE scorrisH VINTAGE TRACTOR AND ENGINE CLUB
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE ScO￿lSH VINTAGE TRACTORAND ENGINE CLUB
I report on the financial statements of the charity lor Ihe year ended 31 October 2025, Ithich are yèt on pages 6
10 16.
Res￿¢11¥9 rgspon•lblllti•• of Tru¥t••• and •xamin•r
The chanty Iruslees (who are also the directors of The Scottish Vintsge Tractor and Engine Club for the purposes ol
company lawl are responsible lor the p￿parab"On of the finanual slatgments in accordance wth the terms of the
Charities and Trustee In¥e5trnent Iscotlandl Act 2005 and the Charth'es A¢￿UnIS {S¢o￿and} Regulations 2006.The
charity Trustees consider that the audrt requirement of Regtjlalion 1011llaFlcl of Ihe Charttie$ Accounts Iscotlandl
Regulations 2006 does not appty.
11 is my re¥pon8ibility to gxamine the financial statements as fequirnd under sects'on 4411}l¢l of thg Charities and
Trustee Investment (Scollandl Act 2005 and to slate whether pl￿"¢u1#r matters have come to my •tt•nlK)n.
Ba*1• of Ind•p•nd•nt •x•mln•rf• •tst•m•nt
My examination Is carried out in accordance wlh Regulab'on 11 of the Chanbes Accounts (Scollandl Regulation$
2006. An examinalion indudes a review ol the a¢¢ounling records kept by the charity and a compan9￿ of the
financial slalemenls presented those re￿rdS It a150 include5 consideration of any unusual item$ or disclo¥uro¥
In the financial statements, and s•eking explanatsons from the trustees conceming any Such matters. The
procedures undertaken do not provide all Ihe evidence that would ￿ required in an audit and consoquently I do not
9Xpre￿ an audrt opinlon on th• view grven by the finanryal ¥tst•ments.
Ind•p•nd•nt •x*mln•rf• •t*tsm•nl
In the course of my examin4tson. no matter has ￿me lo my ￿ten￿)n
1. which gives me reasonable cause lo believe that in any material Tesptrcl the r•quiremenls.'
lo keep accounting recofds in accordance wlh Secb'on 4411 Ila) of the Chanlies and TTusI?e Inve8trnent
Iscotlandl Act 2005 and R•gul•tion 4 of the Charrti•s Accounts (Scotlandl Regul•lion$ 2006, and
lo prepare financial statements which accord wth the accounting rn¢ord$ and compty ￿th Regulallon 8 of
the Charities A¢count$ (Scotlandl Regul•ts"on$ 2006
h•ve not been met, or
2. to which, in my opinion, att¢ntK*n should be drawn in order lo enable a proper undèrstanding of the financl41
statem•nt$ to ￿ i•ached.
John Slmp•on FCA
Chart8red Accountants Ireland
Montpelier Prgfessional IGallowayl Limited
1 Dashwood Square
Newton Stewart
DG8 6EQ
Date..
JJJ.-12&...

THE SCOThISH VINTAGE TRACTOR AND ENGINE CLUB
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2025
Unr••trlcted
fund•
2025
Unro•trlcted
fund•
2024
Incom• •nd •ndovbTn•nts tn>m:
Donations and legacies
Charitable a¢livitie¥
Other trading activities
Inve51menls
Olh•r income
2,983
79,393
3,755
622
334
3,234
69,829
11561
717
1.383
Totsl Incom•
87.087
75,007
Exp•ndltur• on..
Charitable a¢li¥ilies
74,805
81.476
Tot•1 •xpgndltur•
74,805
81.476
N•t Incom•ll•xp•ndltur•l and mw•m•nl In fund•
12,282
16.4891
R•¢on¢lllat5on ol lund•:
Fund b•l#ncei 411 November 2024
70,432
76.901
Fund b•l•n¢•• •131 O¢tob•r 2025
82.714
70.432
Th• statement of finanwl activitiès includes •1194lns and losses recognssed In the year. All in¢omé and expenditure
derive trom contsnuing activities.

THE scorrisH VINTAGE TRACTOR AND ENGINE CLUB
BALANCE SHEET
AS AT31 OCTOBER 2025
2025
2024
Nots¥
Curront a•••ts
Stocks
Debtors
Cash at bank and in hand
16
17
1,139
2.336
82.800
918
2,489
67,725
88,275
71,132
Crgdltorn: •mounts f•lllng dug wlthln
one ygar
19
13.5611
17001
N•t ¢urT•nt a•*•ts
82,714
70.432
Th• fund• ol th• charlty
Unrestricted funds
20
82,714
70.432
82,714
70.432
The company 1$ enlilled lo the exemption from the audit requ1￿ment contsined In ￿etitin 477 of the Companies Act
2006. foi the year ended 31 October 2025.
The director5 a¢knovAedge thèir responsibilitiès for complying with the requirements of the Companies Act 2006
with resp8¢1 lo accounting r•cords and the prfjparatyon of financ￿1 sL8lemenl$.
The members have not required the company to obl•in an audit of its finandal $t•lements for the year in question in
accordance wth secbon 476.
These financial slalemenls have b•en prepared in accordance the provisions appllcable to companies subject
lo the small companies regime.
The financial slalemenls were approv￿ by the Truslees on ......
/,12L
Tru•t••

THE scorrisH VINTAGE TRACTOR AND ENGINE CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Accountlng pollclos
Charlty Inforn)atlon
The Scottish Vintage Tractor and Engine Club is a private ￿rnpanY limited by guarantee incorporated In
Scouand. The registered office is 1 Dashwood Square. Ne￿0￿ Stewart. Wigtownshire. DG8 6EQ.
1.1 Basls of pr•p•ration
The fin8n¢ial $latements havt been pr•par•d in a¢¢ordance the th4rity'8 gov•ming document. the
Companies Act 2006 the char￿e5 and Trustee Inveslment (Scotlandl Aet 2005, the Charities Accounts
IS¢ollandl Regulations 2006. FRS 102 "The Finantyal Reporting Standard applicable in the UK and Republi
of Ireland" an¢J the Charitses SORP "Accountsng and Reporting by Chantses." Statemtnl of Re￿MMended
Practice applicable lo ¢haflties preparing thtir accounts in acwrdan¢e wth the Financial Reporting Standard
applicable in the UK and Republi¢ of Ireland IFRS 1021" Th• ¢hanty is a Public Bèntrfrt Entity as defined by
FRS 102
The charity has taken advantage ol the prov11￿n$ in the SORP lor ¢h4ntiei not to prepare a ltatwnenl of
ca8h flows.
The financial statements are prepared in ¥t•rfing, vthich is the lunctional curren¢y ol the Cha￿ty. Monetsry
amounts in thesè financi41 statemen18 are rounded to the neare#t £.
The financial statements have pr¢pared under the historical c05t ¢onvention. Th• prlncipal accountsng
policies adopted are set out below.
1.2 Golng ¢onc•rn
At the lime of approving the financial $talemenl$. the Trust•es have a reagonable expectstson that the eharfty
has adequate resourc•$ lo continue in operational exisience for the loreseeable future. Thus the Trwlee3
continue lo adopt the going ￿nCern basm ol accounting in pr•parin9 the fin4neAal ststements.
1.3 Ch•rltsbl• fvnd•
Unreslncled funds are available for use at the diseretson of the Tru5tee5 in fvrtheran¢e ol their charitable
objeGII¥•s.
Restricted funds are subject lo specific conditions by donors or gfanlors as to how they may b* uyed. The
purposes and of the r•$tn"ct•d lundi ar• s•1 out in th• notos to the finano*l $Lgl•m•nts.
Endowment lunds are subject to specthc condrtions by donors that the caprtal must be malnlalned by the
harsty.
1.4 In¢om•
Income Is recogniged when the charity Is legally enlilled lo tt after any perfomance conditions have been met.
the amounts can be measufed reliably. and it 1$ probable that income wll be received.
Cash donat￿￿5 are fecognised on receipt. Other donations are recogrii3ed once the ch4rTty has been notified
of Ime donation. unless perfomHnce Condit￿n$ require deferr¥l of the amount. Income tax recoverable in
relation to dor*alions received under Grft Aid or deed5 of covenant Is recognised at the tsme of the donatson.
Legacies are r•cognised on rnceipt or othemse sf the charity has been nob.fied of an impending distributson,
the amount Is known, and receipl 1$ exp8cted. If the amount 18 not known. the legaw is treated as
¢onting•nt a$$et.
1.5 Exp8ndltur•
Re50ur¢es expended are in¢lud8d in the Statement of Financ￿1 A¢b"vth'es on an 8￿rual$ basis. inclusive of
any VAT which cannot be recovered.

THE SCOThISH VINTAGE TRACTOR AND ENGINE CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Accountlng pollclo•
IContlnu•d)
1.6 Tanglbl• flxod a8•0ts
Tangible fixed a$$ets are initially measured at eosl and subsequentry ff*asur•(l al cosl or valuation, nel of
depreciats'on and any impainnent los$e¥.
Dep￿Ciall0n is recognised so as to wrile off tho ¢o$t or ValUat￿n of assets less theii residual values over thoir
useful lives on the followin9 bases..
Plant and equipment
Computers
20% on straight line basis
33% on ¥traight line basis
The gain or loss arising on the disposal of an asset Is detemined as the differenrx befvleen the sale Pfoceeds
and the carrying value of the asset, and i¥ r•¢ognised In the stslemenl of financial aclivilie¥.
1.7 Stock¥
Stocks a￿ slated al the lower ol cost and estimated selling price l•$• eosl8 lo complete and $•ll. Cost
comprises direcl malenals and. Whe￿ applicable, direct labour eoslg and those overhead$ that havé beèn
incurred in bringing lh8 stock5 to their present locabon and condition. Itemi held lor di8lribulion •1 no or
nominal conslderalion are measured the lower of replacement cost and cost.
Nel realisable value 15 the èslimaled 8ellSng prlce less all 8slim•i•d ¢osts of completlon and colts lo b•
incurred In markebng. selling and dislribution.
1.8 C*•h and c••h •qul¥•lonts
Cash and cash equivalents include ￿¥h In hand, depoJrt8 held al call wlth banks. other short-lorm liquid
inve¥trnents wth original malunbes of three months or leu, •nd bank ov•rdraft$. Bank overdrafts are shown
within borrowings in current l¢abiliti"es.
1.9 Flnanclal In•trumonts
The ¢hanty has elected to apply the pffjvisions of Section 11 '8a&c Financial Inslrumonts, •nd Stction 12
'Other Financial Instruments 15$ues' of FRS 102 to all of its financial Instruments.
Financial instNment¥ are ieco9nised In the chanty's balance sheet vthen the chadty becomes party lo Ihe
Contractual provi$ior*$ of the instrumènt.
Fir¢ancial aBset8 and liabilrties are offset. the net amount8 presenled in the fin•n¢ial slat*ment$, when
there is a legally enlorceable ri9ht 10 Set off the recognised amounts and there is an intention lo settle on a nel
basi$ or lo realise the asset an¢J settle the Iiabilrty simullaneousjy.
80$1¢ fln•n¢l•l ass•ts
Basic financial assel$. which indude debtors and cash arKI bank balances, are initlally measured at
transaction price including tran￿¢tiOn costs and are sub$equefiUy ￿Med at amortised c05t using the effective
inteTesi method unless the arrangement constitute5 a finanung Iransaclion, %there the transaction is
rneasured at the Pfesenl value of the luture receipts discounted al a market rate of interest. Financial assets
classified as receivable wrthin one year are not amortised.

THE SCOThISH VINTAGE TRACTOR AND ENGINE CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
AccounUng poll¢l••
{Contlnu•dl
Basic flnancl•l Il•bllhl•J
Basic financial liabilities. inclufjing creditors and bank loans are initsally recognised al transaction price unle¥¥
the arrangement constitutey a financing IransaclK)n. where the debt instrument 1$ measure¢J al the present
value of Ihe future payments dI$￿Unted at a markel rate of interest. Fin•ncial liabiliti•$ classifiod as payable
wrthin one year are not am0￿.$*￿.
Oebt instruments are Subsequenlty carried at amorb'sed co¥1, using the effecty.ve interest rate m8lhod.
Trade creditor5 are obligatsons to pay for goods or $ervice¥ that have been acquired In the ordinary course of
operation¥ from $upplier$. Amounts payable are ¢lassthed as current liabilitie$ Il payment is due within one
year or less. 11 not, they are presented as non-current liabilrties Trade ueditors are recognised Initially al
transaction price and subsequ•ntty m¢4¥urèd at amorti*ed cost using the effective intsreil method.
Derecognltlon of fln•ncl*l 114bHftI••
Financial Iiabi1rt1•5 are derecognised when the chanty's contraclu81 obllgalions expire or are dlscharged or
c•n¢elled.
1.10 Employv ￿n•￿t8
The cost of any unused holiday entAi•m•nt ts recogni3ed in the period in which tho employe•'$ ￿rViCeS are
received.
T•nnin•ts'on btsnefft$ are recognimd immedwtsly as an expense when Ihe thanty is demonjtrably commltted
lo terminate thè tmploymenl of an •mploy•e or tt> prowde iemiin•b"on b•nefftJ.
Crltlc*l *ccountlng ••tlmat•• and ludg•m•nl•
In tr)e application of the charity's •¢counting polithes. the Twgtees 8re ￿￿lre￿ to make judgemenl8.
estimales and ass*Jmptions about the carrying amounl of assets and Iiabililies that are not readily apparent
from other soU￿e$. The esiimales and asgocialed assumptions are bayed tsn hisioncal exp•rienc• and olh•r
factors that are ￿nsIdered lo be relevant. Aclual Tesulls may dffter from these eslimales.
The eslimales 4nd underlying as¥umptson¥ are revIev￿d on an ongoing tsas￿ R•vision$ to accounting
estimates are recognised In the penod In wtti¢h the eslimate iy revised where the revision affects ￿lY that
penod. or in the per1[￿ of the revision and luiure yriods v*here the revision affects both current and fvlur•
penods.
In¢ome from donatSon# ind l•g#cl••
Unr••trl¢t•d Unrgstrictod
fund¥
fund¥
2025
2024
Donations and gifts
Membership fees
579
2.404
2.392
2,983
3,234
10-

THE scorrisH VINTAGE TRACTOR AND ENGINE CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Incomfj from charltsbl• •¢tlvltl
Unr••trlctsd Unr•strlct•d
lund•
funds
2025
2024
h•rlty Incom•
Ploughing matches
Rally in¢om•
1.054
78.339
1,028
68,801
79,393
69,829
In¢om• from oth•r tr•dlng •ctlvld••
Unr••trlct•d Unr••trlct•d
fund•
fund•
2025
2024
Fundraising evènt$
3.755
11561
Incom• from In¥••lm•nts
Unrn•trlct•d Unr••trlct•d
lunds
lund¥
2025
2024
Interest receivable
622
717
Olh•r In¢orn•
Unrnstrl¢t•d Unr••trlcted
funds
fundi
2025
2024
Sundry in¢ome
334
1,383
11

THE scorrisH VINTAGE TRACTOR AND ENGINE CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Exp•nditurn on ch*rltsbl• •ctlvlll•8
Runnlng
Club
2025
Runnlng
Club
2024
Dlrn¢t costs
Sundry expenses
Truslee$' honorarium
Secretarial costs
Rally expenses
Ploughing expenses
1.611
300
2.400
60.962
187
1.672
300
2.400
88,976
622
65.460
73.970
Grant lunding of ath'vities (Me nole 91
3.480
2,800
Shar• of •upport Jnd gov•rn*nc• c¢xts Is•• nol• 101
Support
GovemAnc•
4.152
1.713
3,490
1,216
74.805
81,476
An•ly•l• by fund
Unreslricled fvnds
74,805
81,476
The rally expenses figuro is made up of the followng".
Rent
In¥uran¢e
Phone, postage and stationery
Advertising
Tractor expenses
Health and safety
Repair5 and renewals
PA System
Catenng
Toilet hlre and fitting
Rosettesl plaques
Programme5
Entertainmerrt at ralty
Donations
Securitylas815tance
Traffic rnan4gemenl
Engraving
Rally payment
General rally expenses
Canvaslgrandstand hire
Skip hire
Extinguisher hire
8ug9y hire
6.514
1,289
4.661
1.202
100
2.035
1.192
7.544
1.548
2.708
1,000
1,680
3.930
575
1.188
14.652
1.549
1,325
610
1.560
3.758
2.150
532
5.805
11.551
250
3.888
350
180
1.201
11,394
1.554
1.575
650
400
3,778
$42
4.800
13.528
4.092
456
60.962
68,976
12

THE SCOThISH VINTAGE TRACTOR AND ENGINE CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Grnnts p•y•bl•
Runnlng
Club
2025
RunnlTrg
Club
2024
Grants to in$lilulions'.
Bauer Radio Cash lor Kids
Cornhill Macmillan Support GfOUP
Charfie Mailer
Sands Charity
Aberfel¢y Show
Chest Heart & Stroke AssociAlion
NHS Tay5idg Charitable Foundation- Bums Unrt
C Mailer
RSABI
Tash 4 Ukfalne
Perth Sea Cadet¥
4th Perth Guides
Pollce Scotland Youth Volunteers
250
800
250
1.250
250
275
250
175
1.000
1BO
850
350
400
3,480
2,800
10 Support co•ts allo¢•t•d to a¢tlvltl••
Runnlng Club
2025
Tot•1
2024
Rent & insurance
Adverti'sing
IT ¢Kpense¥
84nk char9es
Governance
3,943
180
3,280
180
30
29
1.713
1,216
5,665
4,706
2025
2024
Govern•nc• co•ts ¢<>mprii•:
Accountancy fees
Professional lees
1,544
169
1.004
212
1.713
1.216
13-

THE scorrisH VINTAGE TRACTOR AND ENGINE CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
11 Net mov•m•nl In fund
2025
2024
The nel movement in funds is stsled after charyingllcreditingl..
Fees payable lor the independent examinth"M of the tharty'i financial
ststements
1,004
12 Tru•t•
There were no Iru¥tees' remunefation or o¢her beneffts for the year ended 31 October 2025 nor for the year
ended 31 Odober 2024.
During the y•ar one trust•• ieceived •n horK*rarium 01 £30012024.. £300 one tru$le•l for assisting wth road
run. In addblion tsvo trust￿3 were reimburned £169 for fuel and snacks.
In addrtion, $lx trustees received payments lor Iheir a5¥i$lance at the Ralty 01 £6,900 12024.. £7.000 seven
twst•esl.
The charity has Tru*tees Liability insuranc• in plac•.
13 Employ•••
Th• average monlhly number of •mploy•e¥ during the year was..
2025
Numb•r
2024
Numb•r
Total
Ther• were no employ••s annual remuneration wa¥ more th•n £60.000.
R•mun•ratlon of k•y m•nagement p•r¥onn•l
The rernuneralion ol key mana9emenl personnel 1$ 49 follo￿- none.
14 T*x•tlon
The charsty is exempl from taxation on ils 8cllvrt￿S because all its income is applied for charrtable purposes.
14-

THE scorrisH VINTAGE TRACTOR AND ENGINE CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
IS Tangibl• fix•d ••¥•ts
and Compul•i*
•qulwnant
Tot•1
Co•t
Al 1 November 2024
46.010
1.355
47,365
Al 31 October 2025
46.010
1.355
47,365
D•pr•cl•tlon •nd IM￿11￿0￿1
Al 1 November 2024
46.010
1.355
47,365
Al 31 October 2025
46.010
1.355
47,365
Carylng *mount
16 Stocks
2025
2024
Raw materials ond ¢onsum•ble8
1,139
918
17 0•btor•
2025
2024
Amounts f•lllng du• wlthln on• y•ar:
Prèpayments and accrued in¢0
2.338
2.489
18 Lo•n• •nd ov•rtlrnft•
2025
2024
8ank overdrafts
2.481
Payable within one ye•T
2,481
19 Crndltorn: •mounts lalllng du•wlthln on• y•ar
2025
2024
Not6•
Bank overdrafts
Accruals and L1eferred in￿rne
2.481
1.080
700
3.561
700
15-

THE scorrisH VINTAGE TRACTOR AND ENGINE CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
20 Unr••tdct•d funds
The unrestricted funds of the chanty wipri$e the unexpended balances of donakn.ons and 9ranls which are
not subj&¢t to speci￿ conditions by donors and grnntOTS as to how they may be used. These inelude
desi9naied fvnds which have been sel aside out ol unreslricted funds by the trustees for Specific purposes.
At1
Nov•mbor
2024
Incomlng RMour¢•* At 31 O¢tob•r
r•*ourc••
•XPond•d
2025
General funds
70,432
87.087
174.8051
82.714
Prgvlou• y••r-
At1
Mov•mb•f
2023
Incomlng R•sourc•¥ Al 31 Octts￿r
r••ourc••
•xp•ndod
2024
General fvnds
76.901
75.007
181.4761
70.432
21 R•l•t•d p*rty tr*nsactton•
During the year payment5 of £40012024." £3001 were made to five relatives of trusleos lft>ur In the 2024 yearl,
for their assistance at the Rally.
16-