2025-12-31-accounts

comp￿ wmber: SC271985 Owity tsJith3tkn ryJnts'. SC041070 Pitlochry Highland Games (A coThyany ￿jar￿)

Pitlothry Highland Games 2to4 7t08 9tolO llto19

dothry HSghland Games Refernnce and Adminlstr3tive Detsils Paul Keith Lira I prk kne Tenwanan TlJmas OLwKan Tarwthl J & H MitLd W.S. 51 ArfKAI ft0￿1 PH16 5PAI 51 At￿1 Rc•J Perth5Nre PH16 SW C4¥mpany R￿￿Ofi NwnlwSQ71985 TRCY F.CCL, CIPFA (Affil) Mcrts & YcwJ PHI 5JN

Pitlothry Highland Games The tnts, we thr￿t￿5 tre purpms rf (￿rry layd, anrwthil rep)rt tctyJthr wilh the fin)ncial staterTEnts of dwrftBbk CoMp￿ty for tr 31 D￿ember 2025. finarrial 5tatemerts have te￿ tweparejj In accordare wrth k0xJn￿ng and RepJrtJwJ by ljbèntses.. Ststern￿￿ of ReUm[￿&1 Prthe apF4KatrAe to Itkintsts Fwrir¥J ttxr ￿COUnts In acCOrdar￿ wth tl FmaTh￿l ReFthtitvJ St￿lJ￿r￿ d￿k￿l)le In the UK aThJ Kewt4ic of Ireland (FRS 102) (effthE i January 2019) - (Char[t￿s SORP (FRS I02)Is￿ èJrtb)n- (knter 2019)) aThJ the Compan￿$ 2(rf>6. Charfes H A &Jiter Lyk D Cmrtord Pa￿ Keth sa Leck Maw MKkJntosh PAYTh￿1Y A mdnt￿Sh Ross McNatyJhton 01 John ROÈ Ian Rodr jul￿ Temp￿1 A￿ Chartty (r 17 Ottcff 2025) mas Duncan T8￿nam Mkhad Dthn￿n NKola Lucy 5 De￿rnbU 2025)

Pltlochry Hlghland Games PitI￿ry HbJhL4nd Ga￿ Ls a tharty In ScodaThJ ￿ty￿er dkirity nurnber 5C(A1070. thanty ￿ als) a Conwany tsmlted ty iknrdntee Comkwry numter SC271985. Tre amrity wa$ e5tabli5W a Memcor¥Jum rf AsxG3kn. V•lKh ob￿ts arkj ￿ of The Tr￿eS are for tha"r irtres( ar1 fjn HkJNaThl Gaftw for thlr p¥thJJar Its aTh1 exre￿se. fj￿ (rL￿ee5 are airew ￿m￿lar vlth ￿ prth of the d￿nty throwJh dIr￿t Invofvem wh) we rrf a￿ Or￿fir￿j ty gaff or vduntews a5 r4￿r&I. Tnts tr£ ￿tKIpal to whith tr¢ cwy arKI ￿ of the Otyn The th3nty exsts to pro￿￿￿e hlstory of SlOrrJ, maWryJ arQ a tTrdlth'onJl HfghlaThY Gar￿ aThJ by foxen"NJ an Intwest in teiThJ inv(thd thereln for te￿t aFKJ wel.telNJ of tre inhafmiwts t( Path5h're ar￿ MgtLY5 t￿t0. aThJ aty) tr prorrth tendlt of ￿ inNibitsnts of Pwlknrp Pry ryrAidiry facililk£ or in tr ￿V¥t5￿MI tjr raaiw, Pr+m•rity, ts d￿11¢5 acbmttes rd to ￿ wcj￿on, ar￿ rnanag￿ of the annual y HhJNaThd Ga￿. held on seccThJ SatLty rf Seoember In eath year. ts) ttls ir(ome aThJ E4Thlrture in the acc(xmts thJY5 an OFVdtw¥J ￿rp1￿8 c( £14,￿, eKdLwthny donatlons recd¥ed (2024.. surplus £22.98fj) aThJ tsken wrth cthr ex￿o￿t￿r& vt net uf £20.295 (2viq: wtus £23.682).

Pltlothry Highland Game% Flnandal re¥lew The balarKe hekj a5 u1we5trK￿ fints at 31 Decertv 2025 ¥Yas £2?1￿18 (2024.. 245,523). TPwe Is a restri￿ fi1r￿1. Tre &"r Oamd BLtter Spe<FJI Pn¥ wlth b•ldiLE of £8,1)J) (2024: £8,lJXI) avalkble for pNJr¥rtwJ fubJe HigNaTrJ Gaffs 84hJ f( iyketitvj uJg5 tw. Any cOThY￿onS L4 nt from Resw Flnandal Imtrumffits tharws aclmties epcYe tt to a rxmiv ol ri%k5 Ir￿J￿11￿ tr￿t rt¥ IlJ¥ ar Ilqukllty UlTeff￿ts of tre chaiity. The ￿￿paI finarthl are Its arJ brte& dwty has rn JnMk3rt (nrtoitraticm of r55k In or(r to ￿ints1￿ IqLthJtty to pJ$j￿ ttwt th fiJr#ts ￿ avallable tr owath)ns atrK eryday financial ￿, amual rep)rt was ty tre tr￿ee5 Lrf ts (tsrty on 20 )Jty 2026 ar#1 on its J & H Mitcheil W.S. Company *Jclary

Pitlothry Highland &mes Strten￿t of Trustees. R8sponslbllitles trltst￿ (￿￿ are kn tr￿ dIre1￿S HhJN¥ tFUSrn ID prepare finar¥)ai ttenrts for eath fin￿81 year. Ur>Jer compary la%Y ts trLkn must firorial gaten￿ts urkn W are satssfied ttr4ryt gfve a ar¥J fatr of state of affa{￿ of tt thariialle conwny aTrJ its IncorTurwJ . Ob￿ tr fTth4ts in tr Qkiniles ￿RP. . make Jtyr1￿ts aThJ esb"mates Ilwt are rea9)roble aTrJ rytxÈn¢' departures dlsdtss&J In ttE lknaThial Staten￿ts; ar#J t￿t the dwritsble comrony wfrll CONlnue In tu4n exFqaln ￿ chadtatrje conytys trarsacthMs a￿1 dwxe wh rea￿nab￿ at any the finanaal [￿t￿)n of the thintst4e company enab t￿ffi to erAre that Its flnarKlal statsnEnts mpfy wlth the c￿pan￿ P£t 21￿6. are alxj re5pknb for *uardlTrJ tr￿ assets of tr dKiiitsts4e ccwpany aThJ ￿ for ￿9)l￿tr￿e steFS fty ttE arbj ddedk)n of fratyj ottv Irrèjularltt

Pltlochry Highland Games Independert Examlnefs Report to the of Pitlochry Highland Jes 7 to 19. trLSt49s (v4ho are alx th¢ d￿￿tr￿S of ￿￿￿panY for wrwses of compary law) a re5Fonsbk preFk¥akn ￿ tr accotrts in ￿r￿e wth the tern￿ of ￿arities and Tntstee Inve5trr￿t (otkryJ) Pat 2£￿5 aThJ (Tharities ACco￿ts (c4JaTrJ) RegLlati)rts (as an￿)ded}. The trustees ￿￿￿er that of Reg￿tkn l(Kl) (a) to (cl of Ihe 2￿6 kcounts ReY￿ati(￿S thes rbx apt. It Is my resp￿b￿rty to wrT¥r acctwlts as requir01 ￿ler sth (44x1) (c) of the to lty examination is Car￿ ¢yJt in wth R￿j￿alth li of the Aoxjunts {5cothThY) Regulabons 2(￿fi (as affthjed). kn p)2minatbn irt1￿￿eS a Itw. ¥countitvJ rocords kept by tne cNinty a comparLg)n rf presthl tPw r￿OrdS. It alg) i￿¢￿￿e$ cong.d￿akn of rtems or in acc￿1 aThJ seels exF4arwts"ons from you as tru&ees cO￿eMr￿ any mattts& Tre [￿￿ed￿e5 L¥Jgtsken (k) not prowde all the that wwld te req￿red In ￿ a￿1( ark1 co1￿ l thj Th)t e¥wess an on ttE vlew g In Con￿ my ey3minatJon, Tr) hè5 C(fft to nry 11)whth glve5 to beJEve that in arty matthl re5m the r9]￿reMents. . to ktty ￿j￿rI11￿j reroros m accrthrKe (44MIKa) of the 2005 kt RwJukVon 2006 krojnts RegLlations been nK or (2}to wfdth, In my attentiffi th>J ￿ thavm kn ots to a propw of Trac F.C.cK. cfpFA (Nffil) Mcrris & Yourrfj 6 Atwl fjewt PHI 5JN 21 2026

Pitlochry Highland Games Statement of Flnandal Activlties for the Year Ended 31 December 2025 (Induding In(xxne and Expenditure Account and Statement of Total Recognised Gains and Losses) Totsl 2024 2025 95.183 95.1&3 6,815 500 101071 101071 Ralgng fiJKls . ottrtr (WJ,203) (&J,203) (66,0091 (￿.203) (￿,203} (73,￿9) Net 26.295 R•¢ondlldllon of fUlld• 26,295 23M2 Totsl (3rr*d frxward io 271818

Pldochry Highland Games statement of Flnandal Actlvltles for the Y￿r Ended 31 December 2025 (Induding Income and Expenditure Accrf)unt and stateTh￿nt of Totsl Recognised Galns and Losses) 2024 6.815 6.815 500 Totsl RaL¥ng fijr￿S (66.(m) {66,009) Totsl Net Inu)n 23,Th)2 23,¢J)2 Gains11¢￿eS on waluatbn of fix8J assets R•£ondllatlon al fund# Totsi IlJNts f(Thard Total fu￿5 carrlafj ftyw io 245 523 253 523 The fuThJs Ixeak&M for 2024 ts sf•Th¥n in io.

Pitlothry Hlghland Gan (Registrdtion number: SC271985) Balano Sheet as at 31 Decem￿ 2025 2025 2024 591 242,991 478 224.928 Cash at baThk In 281271 254.689 253 523 unrestr￿ fuTrJ$ 271818 Totsl lund• io

Pitlochry Highland Games (Re9iStration number. SC271985) Balan￿ Sheet as at 31 Decem￿ 2025 For ￿ flnaThial 31 Decemter 2025 d￿rIty was ￿tItle￿ to eKempUon from sects)n 477 of ￿ Coffyanies 2ryJ6 relatsro to smaN conw)aN4 athil￿h an I￿lep￿￿ent aThJ the Charw Accryrts (Sc£thThJ) 2006 (as ar1￿￿j). Dlrectorf T￿blitieS. . The memter5 have rnt Ywjlruj ts thailty to d)tsln an of It5 K(ounts In qLs￿n In wtth se£tKJn 476.. arkl T1￿ ￿co￿ts been prepar￿1 In KcC￿￿e wth t￿ a[VI￿ to ￿mpan￿$ bptt to tt smll com wlt flnamal Siatermits on pw 7 to 19 apryo41 inty ar1 for I￿ c 20 luty 2026 arkl sgwl ￿ thejr bthaff trr. Qwr*5 io

Pitlochry Hlghland Games NotQg to the Financial StsteM￿ts for the Year Entsl 31 December 2025 The tharity is limttal by gLofdntee, iwxya￿l in knlaThJ, arbj thxs Tr)t INive thyre opitsl. Eath of tr￿eS Is Ik to ojthtxrte an e<c•p4Jk)g £1 tthvards the asjets c( the d￿rity in of IhJiJ)tK 2 polld arities: Ststerrtht of Prth aFf4k2tAe to thirlties prep3firKJ thdr accounts In accfXdar￿ the Finarnal ReFk)rtsrKJ StaThJ3rd atpl'Qb￿ in the UK arml Reputllc of Ireland (FRS 102) (cffcctNe i Jjrwry 2019) - (0￿rtEs SORP (frKS 102xS￿￿J &jIli￿ - ￿trts 2019)). aritrs aThJ Twstee In¥eth￿ (kotlaTrJ) Aot 2005. ts CTrb3ritEs Accounts (ScotlaTrJ) RtrJulaVons 21))6 {as anrKled) c￿n[￿S 2UXS. M￿h￿ltM1 Gar￿ the defiTh￿ of a btrfft entity uThJer FRS 102. Asts aThJ aNfrtles are initialty reo)Jrthl at hL#orlcal crtst or trans&ts wle5s ottvwtse statsfj th tre The fina￿ts1 slaterrthts are p￿ted In Stttlry (£) aThl to tre £1. I I￿rne Is recOgn￿ed the dKIrfty tss to tre IrKoNK tt ts [M)Ssib￿ that tre i knJ tt of ￿ irKorr r￿al￿e can be rnea5￿ reiiabty. Ck)natiors arbj legaoes are rWJ LYI a rKevable bath WI￿ rKdpt a￿1 Jmolnt can be rdaW are prowded). li

Pluochry Hlghland Games Notes to the Flnan¢ial stst￿￿nts for the Year End￿1 31 December 2025 2 {C•nllnul) l expe￿Ilt￿e Ls rwwj 0￿e tre is a legal (r c(￿l£￿t to that e¥Fer￿th ￿ Ls bk ts r￿UIr&I arrK)urt ca) be rel￿bty. All costs arÈ alkotéd to ap￿￿alle eXF￿lDJre ￿'r￿j that agJrè3ate Smilar o)s trj that otwJrxy. Lha1tstle eX[￿tt￿e conw.ses thJ costs I￿rr&I In the delivery rf its activityes ar￿ fDr rts bu￿fidari& It IThJ￿JeS costs trAt can be alkotoj dirxty to gxh thues Supwt co5 ir￿￿￿e central aThJ beÉn albcated to actO¥i co# (atw5 on a ba￿S congstent the use of reg￿r￿. for etsmple, alk4Jttrg pffjpty costs areas IX P , stsff oxts ty tr tyme wt aThJ otrtr casts ty tr¢ir w. PrtI￿lry H[gIl￿d Garn Ls a thorty 15 to c￿r￿1b)n Ta4 9ye Thxe li tekn¥. Cuii#iL In¥estmw)ts are at vamt at ￿ bae d e of￿￿￿ is to thèt area or purpTh. P&Je 12

Pltlochry Highland Games Notss to the Financial Statements for the Year End&131 Decanber 2025 2 Ac￿￿￿tI￿ wlldu (¢ontlnu•d) tharty orty I￿a￿￿1 assets ?￿j l￿bI￿S of a klrKJ that qLAlify as b fina￿la1 setdement value. funds 2025 lundo 2024 DIW kvlmwy IThxM rbd• 2025 funds 2024 Irr1)n￿ Imm dMthd4' Total 2025 T•t•l 2024 BBC Hm Cre

Pitlochry Highland Games Notss to the Flnandal Stat*nents for the Year Ended 31 December 2025 6 Exp•ndltw• on rathlry funth fvnds 2025 2024 Events 65,479 530 Paje 14

Pitlochry Highland Games Noteg to the Finandal Si3tements for the Y￿r Ended 31 December 2025 6 EXp￿)￿lur• on furnls (<¥mrtIn4￿d) 2025 2024 Iwrar Caterirvj aThl rst HoThJarlum Telephl￿ ￿ fax 1.235 1.235 740 740 675 150 1.412 530 6,19) 1,430 1.430 cap￿ PrlntyrKJ, F(W aThJ rthr￿t Marquee hi Di￿t Morw trc(th￿s Trade 5￿T1PY0￿5 1563 3,331 19,406 1.170 719 2,563 3,331 19,406 1,170 2,719 18,494 2.938 c 5A52 5.6S2 SethTrJ up arvj dtrwn AdverbsThJ 1430 5,100 276 276 2,6YJ DI Tthlets Par aThY Rtsje costs 4,771 ioi 4.771 12.101 4.771 Page 15

Pitlochry Highland Games Notss to the Financial Stst*wits for the Year Ended 31 Decanber 2025 2025 2024 591 478 2025 2024 9 Credltorn: amoiints falNng du• TAlthln on• y••r 2025 2024 16

Pltlochry Highland Games Ilotss to the Flnancial Ststanents for the Year End&1 31 December 2025 IOFund• Balanc4 •t31 l January IncomirwJ R4sourc4s r•cognise41 December Unrestrftted Inccfft fiJkl 245.523 101.071 (￿.203) 5,427 271,818 Sir David Bt1tt￿s.9N￿lll Pdze Tolal fund• Balan at31 2024 r•)ur¢M ￿￿nded g•lnsl(kw) 2024 221.841 96.311 (731￿) 245,523 Slr Dawd B￿S Spttlal Prl T¢Jtsl fundi 17

Pldothry Hlghland Games Notes to the Finandal Ststements for the Year Ended 31 December 2025 IOFunds The rerbl&l relates to a chantsble contribuik)n from a fO￿JatIon wrth its roots in Wh￿rIan 0ITh75ty. It axiMJrages yc￿ry comwtors at Fltkthry H￿h1)nd Games ar%J also koep5 alr￿ the of Major &'r ￿tttr- ts 63 Gon￿ thieftain wlk) al￿ [la￿d a pfvotal rofe in tr Game% In 1916. A £100 arKI a Medal a￿ FreSen￿ to t nb)st outar#JirYJ y(MJrJ partKipan¢ vlth o ￿t fEatLwtsJ year, ￿ cost of whlth is T4th1 funth •t31 furbds 2025 Current l￿bt11￿ 274,271 282,271 Totsl rt asts 271818 Totsl fvndl •t31 2024 Current assets OJnEnt Ilabilitles 246,689 Totsl rt assets Pag* 18

Pluothry Highland Games Hrtes to the Finandal Ststnents for the Year Ended 31 DeC￿nber 2025 EI.765 (2024: £1,4rJ) cltsavd wexe to LYÈ Crawtsd thJrlrvJ trt year. year, Mrs AJKe Cjwrty. a recewj an I￿￿a￿uM of £4,(MJ) aThJ Mrs Ju Ilve wexe M resxs emrMI dwSty the (2024: rdl ISTax•tlon kMIrp￿ tr&dlffj arwj therdwe 15 exempt from taxa 19