2025-08-31-accounts - Forres and District Pipe Band

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Independent Examiner’s Report to the Trustees on the unaudited financial statements of the Forres and District Pipe Band.

I report on the financial statements of the Charity for the period ended 31 August 2025.

Respective responsibilities of trustees and independent examiner

As described, the charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act 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

My examination is carried out in accordance with Regulation | 1 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 accounts.

| have carried out such investigations as were necessary to enable me to form an opinion as to whether proper accounting records adequate for the purposes of the Charity have been kept and the financial statements of the Charity were in accordance with the accounting records

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

|. which gives me reasonable cause to believe that in any material respect the requirements: * to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met

to which, in my opinion, attention should be drawn in order to enable a proper understanding ofthe accounts to be reached.

C/o Ritsons Chartered Accountants Independent Examiner

Forres and District Pipe Band

Scottish Charity Number SC041169

Receipts and Payments Account for the period 01 September 2024 to 31 August 2025

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|||||||| |---|---|---|---|---|---|---| |Year to|Year|to| |31/08/2024|31/08/2025| |£|£| |Received:| |Donations|4,710.00|3,895.00| |Grant|-|1,623.84| |Fundraising|1,038.98|200.30| |Uniform|40.00|.| |Prize|Money|60.00|-| |Performance|Fees|1,310.00|3,760.00| |Contribution|100.00| |Subs|1,437.50|370.00| |Drum|sales|260.00| |Cora|Repay|-|14,407.50| |Misc|3,418.80|-| |Other|1,195.62| |Band|Ceilidh|-| |Total Received|12,015.28|25,812.26|-| |Paid:| |Goslar|-| |Insurance & Memebrship|336.84|401.74| |Advertising|-|-| |Uniform|125.00|170.00| |Instruments|1,092.44|4,320.00| |Bus|4,950.00|2,040.00| |Tuition|2,090.00|1,968.75| |Town|Hail|4,070.00|6,176.00| |Misc|487.39|1,546.80| |Other|116.99| |Cora|615.38|13,320.00| |Band|Ceilidh|100.00| |Total Paid|13,767.05|30,160.28|-| |Excess|of receipts|over payments/(payments over receipts)|-|1,751.77|-|4,348.02| |Statement|of Balances|as|at 31 August 2025| |Bank balances and cash|in|hand|21443.42|17,095.40| |Savings Acccount|

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qs Sy FORRES AND DISTRICT PIPE BAND
9 2 * Chair: Robert Watson 07797878603
ag opy x Registered Charity Number SCO411469
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Trustees: Major General the Hon Seymour Monro, CBE LVO; Councillor Kathleen Robertson MRCVS; Alan W James DL; Robert Paterson.

Trustees’ Annual Report

The objectives of the Forres & District Pipe Band are:

e To promote and encourage the arts of piping and drumming and to develop the playing of the Pipes and Drums as a band.
e To provide the opportunity of tuition in piping and drumming to all members of the local community.
e To perform as a Pipe Band in support of community events and in competitions
e Tobe of charity status and to comply with OSCR regulations.
e Tobe amember of and to comply with the rules of the RSPBA.
e To represent the town of Forres with dignity and distinction.

The Forres & District Pipe Band had another successful season in terms of performance and tuition.

In 2025, the Band welcomed three new adult and two youth pipers. The youths played with the band for the first time at the Christmas.

The drum corps consists of five playing side drummers, including two juniors and one adult learner who is expected to play with the band in 2026. There are two adult and three junior tenor learners, three of whom performed at Christmas.

The Band’s late Chair, John Channon, was the founder of the Moray Tuition Scheme, which successfully introduced piping into schools in Forres, Elgin, and Lossiemouth. The scheme is now preparing to expand into Buckie and Fochabers. Trustee Kathleen Robertson noted that the scheme is thriving and that Moray hopes to send a cohort to competitions in the spring.

The Forres & District Pipe Band participated in five Highland Games as well as various community and paid events throughout 2025. Events such as Highland Games contribute to the band’s fund raising. In addition, the Band benefits from monies raised at coffee mornings and other fund-raising events where the Band normally performs.

In addition to paid events and providing tuition, the Band performed at a number of community events.

Band members once again participated in the Forres Youth Concert which aims to demonstrate the ability and enthusiasm of local youths under the age of 18 in a variety of hobbies, pass-times and clubs.

The Band also played at the Forres Theme Day, the Forres Service of Remembrance, the Lord Lieutenant of Moray’s Farewell Dinner and switching on of the Christmas Lights in the Forres.

In addition, Band pipers volunteered to play at VJ church services and at other local Remembrance Day commemorations.

As evidence of the esteem in which the Pipe Band is held, we also have received generous donations from local businesses and from a local member of the Forres community

The Forres & District Pipe Band celebrated its Centenary in 2025 and has promoted and encouraged the arts of piping and drumming, provided the opportunity of tuition in piping and drumming to all members of the local community and has performed as a pipe band in support of community events and in competitions for 100 years. An enthusiastic new Pipe Major was appointed at our AGM and the band intends to continue this work for the next 100 years. ae :

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