Glengarry Highland Games Association Charity Number SC041599 Annual Report and Financial Statements For the year ended 31st December 2025 Page1of6
Glengarry Highland Gatnes Association Charity Number SC041599 Independent examiner's report io the irusiees on the unaudited accounts of Glen%arry Hi%hland Games Association. I rctx)n nn thc acci)unrs of tlic (-hanty' fi)r the I'car cndcd 31%t l)ccCmEr 21125 'hICh arc Sct nut c)n page.3 tn 6. Respective responsxbilities of trustees and independent examiner IThL' chanry s-Iru%tccs are rc%tMin%iblc fDr thL' prep2ratirJtJ nf diL' accnunts in acc(Irdance u'ith thc tem]s r)f the (-.haTrlle and'l'rustce InR-e4rment Trci)daAdl /lct 2(HlS and thc l-h2rJtie% Acci)UAts ISc(Idondl RL'guI[1{Jns 21111(i. -Ihe cliitt4' tru8tec% cc)nsJdcr that the udit tL'4uirL'mL'nt ]IL'blAtI(rt 111111 Idl ()f thL' 211116 Acci)uAib Il4wl£ilii)rt4 dI)L niji applv. Ir JN mi- IL'4P()A4ibQitr' tc) L'l2minL' the ccvunt% Ils rL'quirL.d undLT %LCtiun 4411) Icl ul IhL' Aci 2nd ti) btatL' whL'thL'f Piirticulai mAtIL'r4 hai'L' comL' io mTr attL'ntiun. Basi5 of iftdependertt examinees statement li cxamJn2ti(Jll Js C2rnLM4 ()ut in accardance with Rcgu]atinn I l of thc c.harities iKccnuAts (Scr)dand) Rcguktirjns 21111(>. Jln exatninati()n includcs a re&iL'iW C)f thL' Iccijuntsng rL'C()rds kept b! the £hattt¥' ci)mpiris(In ()E the acc()unt4 prentL,d with thnsL' rL'ci)rd5. It IncludL'4 ci)AbJdL'tl1 U()n ()laAF' unusu21 IlL'm% di%clu%urL'4 In thL' accuunis. tind bL'L'k% L'iplanati¢)nb ft()m EhL' I[UstL'S c()ncL'rnin&F an!" such mattL'Th. -IhL' prucLu[l'S iirtdL'riakL du n()I P)vIl. Ill IhL' LTh'idL'ncL' Ihit t w()uld bc. r£4uirL'LI in #n 14 udil, and ri)nqUentI!. I do not expres4 an audit fJpilli()n on the VI RiNen the accnwits. Independent exaTniner's statetnent Tn the cnutsc of ms. exli mination. no matter has c(m)c tTr m!, attention.. which kuve% ftje re2s(InAble cause t(} beb.eve that In anj. matenal re%pect tlie rryuiretneAts'. ti) kLLy accuuntin¥ rLC()rd% in acci)rdiincL IN'Jih %Ltti(m 4411) la) thL 21M)5 ilct and Ri%ulii tsi)n 4 uf thc 201)6 Ilcc(>unt% RL'¥Lilatic)n%. ancl tu prL'PAfL aCCI)iints which Accord wth the accuuntinkF rec¢Jrds and cufflplv with KL'gulstiun 9 of thL 21K)6 Ilcc()unt% K¢'xTrl4tyi)ll5 have nr)r bccn tne( nr t() which, in m!. ()pit)i(Jf4 att¢ti(n %h()uid . drnwn c)rdtr t() ¢n2bl¢ a prI)r Ut7d¢tndIn&Tr ()[ th¢. acc()unt¥ tc) bL ILttchc.d. f47nC NIcNLIllAn (irt ilcct11)pcnl 2 March 2(12() I'inancL NtTrilty*Lr n L)T()chaid. (-laggan Kc)ad VOLUNTARY ACTION LOCHABER Page2of6
Glengary Highland Cames Association R£c¢ipis and PaymcniN Acc(bunis Por tht ytar tndod 31gt Dcetmber 2014 Charity Number SC041599 Ycar io Year to Year to Year io 2025 2025 2025 Total 2024 Total Unrestricted Resirieted Receipt$ Note Granis and Donations (irnnt% I)(>( 10,(IK) Fundrai6ing Aciivtiies 641 17V .3,AX2 %y>n5nr5htp 237 4.)711 fA.I 27.7 RL-11..InK'IQ I,IIMI / (Than ()rdLr KafflL' /'l".%hirL4 l)Iikr bhiN-14¢KLd5 li8 BaDk intÈtÈAt reeÈivtd Total Receipts 17.222 17.222 IX.5411 Paents Charitablt Actitte 688 688 siall Rilund X¢hsiii / l)i>tikiiii / Vitwal lallJlinc IniiirnnCL4 91 2,67(J 9.M I,Ar18 ')' I {..hAn ()rdLr / n¢)at IC>70 Judg5 l.Ll 274 274 747 7Jl KLtrLshfflL Trts / KL.fi]nd / biFii! %iippbL 47 47X 1,21KI 147 4141 '(bliintL'L'r I'.xpcn$cs SundriL' Governance C(Ysts Total Payments Surplu%/(DLfiCicI Ii>f thL !irbLli)tL ttthsfLfs 'I'lnf( bLN-Lin fut5 SuTpIu5/lDcficitl for thc ycar 63 Page3of6
Glengary Highland Cames Association R£c¢ipis and PaymcniN Acc(bunis Por tht ytar tndod 31gt Dcetmber 2014 Charity Number SC041599 Ycar io Year to Year to Year io 2025 2025 2025 Total 2024 Total Unrestricted Resirieted StxtcTnrnt of Ba]anrcs- as at 315t Dewnb¢r 2025 Opening cash ai barlk and in hand 2ffjPJ4 2U,8i6 IldJ Inc()me 17.¥2 IX.-5411 libs F..xpcThliturc 19,853 18,6113 aositt% cash at bank attd ith hattd Bank and Ca$h Balances l)utstanding I(xl[Cntr ()uIsiandink chegUL% Signed oft behalf o(aU Trustees.. Natnc= Gi1 B4tsr Date.. 28th 2026 The J)otes on pagc$ 5 10 6 forrn p4r¢ of ¢hese fin8nrial $r•ietneni Page4of6
Glengarry Hlghland Games Assoclatlon Charity Number SC041599 Notes to the accounts For the year ende(f 31st Dember 2025 l Basis of Accounting These accounts have been prepared on the Receipts and Payments basi5 in accordance with the Charities & Trustee Investment (Scotlandl Act 2005 and the Charities Accounts Iscotlandl Re8ulations 2006 las amended). 2 Nature and purpose of funds Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objetts of the charity. The trustees rnaintain a Single unrestricted fund for the day-to-day running ol the Charity. The Charity received a Grani of £IO,O(Kl from The Glengarry Trust along with a DonatSon of £1,000 from SSE Renewables towards costs of hosting the Games. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when furnds are raised for specific purposes. 3 Related party transactions No remuneration was paid to the trustees or any connected persons during the year12024.' £NILI. 4 Grants Unrestritted Funds Restritted Funds Totsl 2025 Totsl 2024 10.000 10.788 10,000 10.788 Glengarry Trust 10,000 10,000 5 Donatlons Unrestrlcted Funds Restrlcted Funds Total 2025 Totsl 2024 2.067 Misc Donations SSE Renewables 1,000 1.000 1,000 1,000 2.067 6 Trzn5fer5 between funds There were no transfer of funds throughout the year12024.. £NILI. 7 Governancè Costs Unrestrlcted Funds Restrlcted Fvnds Total 2025 Totsl 2024 Independent Examination 150 Iso 150 Iso loo loo 8 Volunteers The trustees would like to record their thanks to all the volunteers who dedicate a significant amount of time for no remuneration to the charity. PageSof6
9 Restrlcted Funds At 1st January 2025 At 31st December 202S Incoming Outgolng Trzn5fèrs Restricted Funds 10 Unrestrlcted Funds At 1st January 2025 At 31st December 202S Intomin8 Outgoing Transr$ 119,8531 119,8531 Unrestricted Funds 20,794 20,794 17,222 17,222 18,163 18,163 Page6of6
Trustee's Annual Report for Glengarry Highlond Games Association For the year I" January 2025- 31" December 2025 l. Reference and Administration Information Charity Name: Glengarry Highland Games Association Charlty Number: SC041599 Principal Office Address: 4 South Laggan, Spean Bridge, Inverness-shire, PH34 4EA At the AGM held on 28, October 2024. the following trustees were appointed for 2025: John Gardiner, Chair Gillian Baxter, Treasurer Ben McPhee Stuart Whyte 2. Structure, Governance, and Management Charity's Objectives and Purpose: The advancement of public participation in sport by promoting and organising the annual Glengarry Highland Games together with associated activities. As well as participation in sport the groups second charitable object is the advancement of heritage and culture in Glengarry by continuing a tradition whose recorded history goes back to 1820. Trustee Appointment and Recruitment: At the A.G.M. the Committee will elect the Chairperson, Secretary and Treasurer lor SecretarylTreasurerl and any other office bearers. The Chairperson and other office bearers shall hold office until the A.G.M. next after their election but shall be eligible for re-election. 3. Achievements and Performance Summary of Activities: The Glengarry Hlghland Games were held on the flrst Saturday In July. The games were well attended, despite low attendance in the morning due to concerns about a weather warning which quickly dissipated and attendance picked up in the afternoon. We had a very successful turnout, approximating nearly 1000 visitors. The main activities on the day were both the Men and Women's Hea¥ events alongside the 100-800m races and the hill race which were well attended with competitors from around the country. There were also children's raceslartivities and alonEside these events we had the Highland dancers which performed under one of the stretch tents, Black Sheep Adventures provided Highland Cows and an additional activity of axe throwing. There were many stalls selling crafts and artwork from around the region as well as food and drink vendors. Other music and entertainment was provided by African Beats, Skye Circus Skills and the Lochaber Schools Pipe Band. The Chieftain was Gregor Donald.
Achievements in the Year: We were able to further develop our partnership with one of our sponsor5, SSE Renewables who not only provided funding but also volunteers on the day. Glengarry Highland Games have had membership approved for the RSHGA. We are proud to continue to be a Highland Games that allows participation of both men and women in the games. 4. Financial Review Financial Performance: As stated above, the GHGA received funding from several organisations and had a starting balance of £20,793.75 at the beginning of the year. We were able to secure funding from SSE Renewables, The Glengarry Trust, Leac Farm and Highland Crepes & Coffee. We generated an additional £4569.55 in gate receipts and £480 from stallholder fees. Our largest expenditures were on stretch tents to provide shelter. as well as on printing and publicity. Given that we welcomed a record number of visitors this year, this suggests that our investment in infrastructure and promotion was both effertive and worthwhile. We have also been able to secure some facilities- Portable toilets and stretch tent5- at a discounted rate for the 2026 Highland Games which required a deposlt to be pald in advance this year. Financial Position at the Year-End: As of 21" December, no more payments are required to be made until 2026. The current balance of the Glengarry Highland Games Association account is £18,162.50 Reserdes Policy: The charity aims to hold approximately £20, 000 in reserves. As a charity, this is what we believe we would need to run the Highland Games if we were unable to secure funding from grants, sponsorship and donations. This money is held in the bank account and overseen by the Treasurer. Fundraising Artivities: Income included grants and sponsorship from SSE Renewables. Glengarry Trust as well as donations from local organisations such as Leac Farm and Highland Crepes and Coffee who sponsored the hill race arid children'5 races respectively. S. Risk Management Risk Management Process: Risk Assessments are put in place for the event each year in line with the Highland Council's requirements for an entertainment license. 6. Future Plans Plans for the Coming Year: The Glengarry Highland Games is committed to being an event that is for our local community and we are preparing for the next Highland Games to be held on 7 July 2026. Building on the success of the Games in recent years we are hoping to extend the life of the Games by including a "Spring event" in the community which will take place on Saturday 25
April. We also hope to make contatt with the Glengarry Highland Games held in Ontario in the hopes of building a relationship to support each otherfs events. 7. Trustees, Responsibllltles Statement of Trustees, Responsibilities: This statement confirms that the trustees are responsible for preparing the Annual Report and financial statements in accordance with applicable laws and regulations, including the requirements of OSCR. 8. Declaration Signed on behalf of the Board of Trustees: John Gardiner Posltlon: Chair Date: 2111212025 Gillian Baxter Position: Treasurer Date: 2111212025