SCOTTISH GAMEKEEPERS ASSOCIATION CHARITABLE TRUST {• ¢omp•ny Ilmltsd by grIntI• •nd not havlng • •hrn caplt•ll UNAUDITED REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 COMPANY REGISTRATION NUMBER 8C386844 CHARITY REGISTRATION NUMBER SC042030 Bell Ingrnm LLP Dum Isla Rod P•rth PH2 7HF
SCOTTISH GAMEKEEPERS AsSATION CHARITABLE TRUST (COMPANYREGISTRA TIOII PIUAIBER SC38+3844) CONTENTS OF THE FINANCIAL STATEMENT8 FOR THE YEAR ENDED 31 DECEM8ER 202S Page Company Infomatlon Trusteès, Rep¢yt Tw¥tees' Re8pon8ibilrtie8 Independent Examlnéffs Report Slal¢mont of Fhwndal Activi1108 B818nce Sheet Notes lo the Flnandol Stslemenl8
8COThISH GAMEKEEPERS ASSOCIATIOM CHARITABLE TRUST (COAIPANYREGISTRA TION NUAIBER SC386844) (CIIARITYREGISTRA TIOH NUA18ER $¢042030) COMPANY INFORMATION FOR THE YEAR ENDED 310ECEM8ER 2028 OIRECTORS ASHogg l A Hepburn P M Fr8s8r R A Connelly ACCOUNTANTS Bell Ingram LLP Durn lia Road Perth PH2 7HF BANKERS Bank of Scolland Hlgh Street Dunkeld PH8 OAL REGISTeRED OFAce Inveralmond Busln888 Cent 6 Auld Borvj R¢)ad Perth Perth8Nre PH13FX COMPANY REGISTRATION MUMBER SC388844 CHARITY REGISTRATION NUMBER SC042030
SCOThISH GAMEKEEPERS ASSOCIATION CHARITABLE TRUST (COMPANY REGISTRATION NUMBER SC3868441 TRUSTEES. REPOR T FOR THE YEAR EPIDED 31 DECEA18ER 2025 The trustees present Ihgir report and aeLounts for thè year ended 31 December 2025. The 8eLounlg have been prepared in accordance wth the accountlng polid88 set out In note 1 to th8 acco18 and compty wth the charitys govemlng document. whlth 18 118 Memorandum arKI Arttles of Association, the ComleS Act 2006 and the Ch8riti08 SORP {FRS102}. Strucluro* gov•rnanc• and m•n•g•m•nt The organi$alh?n is a charitsbl8 compary limited by guarantee, Incorporated on 11 O¢lot•r 2010 and registered wth Ihe Office of the Scothsh Charity Regulator Inumber SC0420301. 11 wès oslabli8h8d under a Memorandum of Association and is govemed undgr 11$ Artides of Association. In tha event of the charity belng wound up, members are requlred lo contribute an amount not exceedlng £10. Th8 trustees, vtho are 8150 dlrectOTS for the purpose of company law aTrJ sefvod during t8 year wèr8.. ASHogg l A H8pburn P M FTo9or R A Conndly ObJ•ctlvM and actlvhl The organkallon'• oWects are 88 8•t out In Il's AJ11do$ of A880clallon and Ihe8e aro.. •The adv4n¢•m•nl ol edu¢atlon and Ining In the fleld ol gamo and land m8nagamenl In Scotland. •To maintaln Scotland's g¥m• and wildlrfe speci•8 for the benefit of the put4ic Ihrough habitat lrnprovement and the applicallon of balanced conseryalion pollcie8. •To proMd• 8UPPOrt lo land m8nagemenl worker8 fadng economlc fjJ V•pffaffj hardshlp. R•vl•w of Actlvbti Durlng the year. donation8 of £8,000 mado. Flninclal r•vl•w The nel mov•mont in fvnd8 durlng the year reffectg a deficlt of £11,817 {2024.. Suu$ £48.042) This row1 has been prepared In accordance with the speoal provision8 felating to small companie8 within Port 15 of the Companles Act 20C6. On hall of thg board of tru8te ASHogg DIrtOrIrrU¥Ifj• Dated .. Approved by tho board 19 March 2026
SCOTllsH GAMEKEEPERS ASSOCIATION CHARITABLE TRUST (COMPANYREGISTrA TION IIUAIBER SCJJ6844) STA TEMENT OF TRUSTEES RESPONSIBILITIES The trustees, who are also (Irectors of Scottish Gamekeepers Charilablg Trust ts the purposg of company law, are responwble for preparing the Trusteeg. Report and the accounts In accordance with applicable law and Unlted Kingd)m Awwntlng Standard8 {Unlled Klngdom Genoially Accepted Accounting Practs'ce). Company law requires the trustees lo prepare accounts for each financial year givg • true and fair vlew of the Stale of affairs of the charity and of the incoming resources and applicab'on of re¥ourcgs, Includirffj income and eXpen¢jrtu. of the ¢harttobl¢ ¢ompany th81 year. In preparing these account8, tho trustee$ art requir•d to.. - 801¢¢t sble accounting polides and then apply them cOnstantlY., - observe the method$ and pdn¢1¢S In the ¢harlties SORP,. . make ludgements and ests'malgs that are rt8sonabl• and Pfud•nt'. 8r¥J prepare the account$ on the going ¢on¢•m ba818 un1088 It18 InapprOate to presume that the charrty 11 continue in operatlon The trustees are r88pon8it4e keeplng adequate accounting records that disclo¥8 rèa80nèble acc¢Jracy al any time the fmanclal p08rtn of tharily and gnabl• Ih8m to ensure that the accoun18 ¢omply wlth thè Companles Act 2006. They are 8180 responsible lor safeguardj the 088•18 ol the charlty and hence for laklng reasonable steps for the PTeverrtion and d6te¢tlon of fraud and Othor Irregulartt4e•. and detection of frou¢J and olh8r irregularities.
SCOThISH GAMEKEEPERS ASSOCIATION CHARITABLE TRUST (COMPANY REGISTRATrON NUMBER SC3808441 INDEPENDENT EXAMINERS REPOR T TO THE TRUSTEES OF SCOTTISH GAMEKEEPERS ASSOCIA TION CHARITABLE Trusr I report on the accounts of the Gharty for the year ended 31 DKember 2025 which aro Bgl out on pages 6 to 8. Rè8p•¢tlv• r•$pon$lbllltlos of trn$tso8 and •x•mlnor The tharivs Irustee$ Ivtho are also directors of the company for the PUfP)se$ of ¢ompany lawl are responsible for the preparalion of Ihe accounts in accordance vthh the terms of the Charrties and Trustee Investment IScolland} Act 2005 and the Chanties Accounts (Scollandl Regulations 2006. The charity Iruslees consider that the audit requirement of regulats'on 1011} 18) to 1¢) of the 20C6 RegatiOns dces not apply. 1158 my reswnslbillty to examine the c¢ounl$ as r•qulred under secb'on 4411) {¢} of the Act arKI lo state whether particular matters have come lo my attenth. Bas1¥ of Ind•p•nd•nt •xamlnerf• r•port My examhation18 carrled out in accordance wlth Regulation 11 of the 2006 Accoun18 Regulat4on8. An examinatn inclu6 a review of the accountsng records k•pl by th• charity arKI • compart$on of the accounts prèsented vlth those records. 1181so Indudes consideration of any unusual Items or digdosur•$ In the accoun18, and seeking explanalions from the trustees conceming any such matters. The procedures undertakèn do not provide all the ewd8nc* that %Uld be required in an audit And consequ8nlly no opinlon Is glven as to thether the accounts present 8 'lrue and fair v1 and the report is limited lo th08e matter8 8et out in the sl8l•m•nl b•low. Ind•p•nd•nt •xamln•rf• •t•t•m•nt In th8 course of my examinallon. no matter has come to my attonllon 18) vA)id) glv•$ m• rea$onabl• ¢aiM• to b•11• that In 4ny mal•rlal r•8po¢t r¢qulr8menl8'. lo keep proper accounting records In accordance wlth 8eclknn 44 (11 (al ol the 2005 Act and Regulation 4 of the 2008 Accounting Regulallon8 to prepare acwunts which accord with tho accounting lerdS and Comply vAlh R•gul8tion 8 of th¢ 2006 A¢¢ount$ Rogulaliong havo not boon mol, or Ibl lo whi¢h, in my oplnion, attMli¢n ¥houkl be drawn in order lo •n4bkg a proper understandlng of the account$ lo b• roach8d. G D Thoms BACA Member of the Instltute of Chartered Accountants ol Scotland Bell Ingram LLP Chartered SurNeyors Dum Isla Road Pert PH2 7HF Dated
SCOThISH GAMEKEEPER8 ASSOCIATION CHARITABLE TRUST (COMPANY REGk8TRATION NUMBER SC3888441 STA TEMENTOFHPIAIICIAL ACrnrfTI6S INCLUOING INCOMEAND EXPENDITUREACCOUNT FOR TME YEAR ENDED 31 DECEA18ER 2025 2025 2024 In¢omlng r••ourc•• from g•nefated funds Investment Income Incoming resource¥ from charitable 8Ctfvltles Income from Fundraising Adivilie¥ Other incomw resources 16,888 16,888 67,646 67,646 RMourcM •xp•nd•d charitab 8etivili6s Govemance costs 28.705 19,604 Not In¢om for th• P•rlod Net movement In fund8 Totsl fund¥ brought forn(d -11,817 74,240 48,042 26,198 Totsl funds ¢•ffie<l forward 62,423 74.240 The Blaternent of financial acbvitkn• also gjrnplvdi wtth Iht r•quir•rn•nts for •n in¢om• •nd •xp•ndhur• lceounl und•r th• ComponK*i A¢t 2C4)6.
SCOTnsH QAMEKEEPERS ASSOCIATION CHARITABLE TRUST ICOMPANY REGISTrATION NUM8eR SC3888441 8ALANCE SHEEr AT 31 DECEMBER 2026 2028 2024 Not•s CVRRENT ASSETS Cash al Bank 62,723 74,915 ¢REDITOR8 - •mount• falllng du• wlthln on• y•ar 300 875 NET CURRE ASSETS 62,423 TOTAL ASSETS LESS CURRENT LIABILITIES 82,423 74,240 RESERVES Unfoslricted Funds 62,423 74.240 For the year ended 31 Dècember 2025, the Company Is enlltted lo the oxemplion from an annuol audlt provpjed by $475 and 8477 of th6 Companles Act 20C6, and IV8 members have not required tho company lo obtain an audrt of these o¢¢ounl$ In accordance ¥th 8476. The director8 aCknth8dge their re8pon8ibilitses for ensuring Ihgt the ¢omp8ny k88ps accoLtntlng r8cord8 that compty tti ss386 and 367 Companies Act 20C6. The direclor8 also acknovAedge their re$ponwbilili88 for prep8ring accounts whlch glve a true and falr vlew of the slate of affair8 Of the company as ot th& •nd of financial year and ol Its profil or 1088 for the financkgl ygar In accordance wlh s8394 arKI 395 Compan188 Act 2008, and which otheNlse comply wlth the requlrements of thot Act relallng lo aunIS, 80 far 88 8ppllcable lo ¢omp8ny. Tho80 a¢¢ounts hov• b••n pr•par8d In accordance with the $al pfovijions of Part 15 of th• Comp8nkn8 Act 2006 rsl8tln91o small ¢ompanle$ subject to the 8mall CpanIeS regime. Approved by the board on 19 March 2026 ASHogg DirectOrruste¥ Date
SCOThISH GAMEKEEPERS ASSOCIATION CHARITABLE TRUST (COMPANY REGISTRATION NUMBER SC3868441 NOTe8 TO THE A¢¢OUNTS AT 31 DECEMBER 2026 1 Accountlng Pollcl•• The pnn¢i aUntIng policies arg $ummarised bel¢)w. Thay have all bean applied consistently throughout the finan¢lal yoar, Ba•ls of accounllng The ffinandal sl8lemenls hav8 b8en prepared under the hislofical cost convention and in a0[danCe wth the Financial Reporting Stsndards for Smaller Enlil*s (effective January 20151, the Chartlies A¢¢ounl$ IS¢olland) Regulatlons 2006. and th6 Charrtles SORP IFRS1021. D•pr•clatlon of tanglbl• Ilx•d a¥••ts The company does not any fixed assets. 2 Oth•r In¢omlng Gronls and donallan$.' MacT8ggart Trust Rotary Club Slr John Kemp Welch Cawdor Clay Pigeon 8razenall & Orr Th• W¢)od FcyJnd41ion 2028 2024 10,SOO 250 8,000 138 10.000 54,896 2.750 87.646 16,888 3 Ch•rll•bl• Actlvftl 2025 2024 Admlnlstralk Tralnlng m8terlal8 Donation lo Gamèkéep6r$ W6are Trust Donation to Common Ground Forum lIstraI)n of book A1 Art Scan Ro51er Banner The Heather Trnsl Race agaknjt the Flames bock Common Ground Forum - Funding for Education AGM Pren10t)n and quiz Wild Deer Be$1 Practlce Operational Adlvty 300 15,897 3,000 5,000 2,750 385 300 10,129 3,500 1,298 5.000 ij 875 28.705 19,604 4 Cr•dltorJ: Amounts f•lllDg du• wlthln on• y•ar 2025 2024 Accruals Loan from Scottish GamekeeFers Associatlon Ltd 300 67S 675 300 8 Shar• CapStal A8 the company 1$ a company 11med by gu8ranlee11 has no share caMal. 6 Rgglstgr•d Charlty The company is Teglslered as a charity in Scotland (number SC0420301