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)ccCmE￿r 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'b￿lAtI(￿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 pre￿ntL,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' prucL￿u[l'S iirtdL'riakL￿ du n()I P￿)vI￿l. Ill IhL' LTh'idL'ncL' Ihit t w()uld bc. r£4uirL'LI in #n 14 udil, and
ri)n￿qUentI!. 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¢'xTr￿l4tyi)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¢￿t￿ndIn&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
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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
Pa￿ents
Charitablt Acti￿tte
688
688
siall Rilund
X¢hsiii / l)i>tikiiii / Vitwal lallJlinc
IniiirnnCL4
9￿1
2,67(J
9.M
I,Ar18
')' I {..hAn￿* ()rdLr / n¢)at
IC>70
Judg￿5 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 !i*rbLli)tL ttthsfLfs
'I'l￿n￿f( ￿ bLN-Lin fut￿5
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 De￿mber 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 Trans￿r$
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