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 Tl*Jmas OLwKan Tarwthl J & H MitL*d 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) Mc*rts & 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 accordar*e 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￿1*Y A mdnt￿Sh Ross McNatyJhton 01 John ROÈ Ian Rodr jul￿ Temp￿1 A￿ Chartty (r* 17 Ottc*ff 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( ar*1 fjn HkJNaThl Gaftw for thlr p¥thJJar Its aTh1 exre￿se. f**j￿ (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 ￿ wc*j￿on, ar￿ rnanag￿ of the annual y HhJNaThd Ga￿. held on seccThJ SatLty rf Seoember In eath year. ts) ttls ir(ome aThJ E4*Thlrture 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 tFUSrn ID prepare finar¥)ai tten*rts for eath fin￿81 year. Ur>Jer compary la%Y ts trLkn must firor*ial 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 w*h 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￿eM*r￿ 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 qL*s￿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 apryo4*1 inty ar*1 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