2025-08-31-accounts

REGISTEREDCOMPANTr 4IMBEIL' SL41tsJ)• REGl￿￿RFD CHARFTV 11.YBER: SC042565 SmTtIEP4DRICK AGRICi'LTiIL4LSOCTETY I'NAI'DITED FIILNCIAL STATgMLNTr FORniEI'EAR &%DED31 AIIGIST 2015 G41 IW

STK4THENDRICK AGRICLLTLIi4L SOCIETY COYTEYTS OF THE FINA%CIALST.4TEMENTS FOP THF. VF.AR F.%'DED 31 ALCLST 2025 Page Report ofthe Trustte5 Indtptrbdent ExmiD¢r'i Rport Slatcmtnl of Fin*ncl#l A¢tlvilJEs B4lxnct Shzct Yotti to ihe Flhantlil Stil¢mtnts 8 10 13

STRATHLPIIIMILK AbRICULTUPAL3ocim REPORTOFTHETRUSTEES FOR THEYEARENDED 31 AUCUSTIQIS The d¥¢¢w5 of the ¢lAmy lorV FwVAt¥0f￿ COMF￿￿5 AQ 2(KhS, r¢pJtl M7th 1 lilw￿l￿[ StaTern¢nty of the tharity for yeu ¢Thkd 31 Au&u 2025. The fft15￿ h￿¢ Ehe prDI'i$ion5 Qr AccoununR find RepDrtiThR ty ChllriiieK sw¢rne￿ RtcomrneTrkd Prxti¢¢ aWicDble w rj￿il¢S prep￿ing Ihttlr ICOVllls in raDrdw)¢¢ m'ith the Finthcml Rtponing wlkk in ￿ UK ard Rrybllc of Ir¢1W￿ IFRS 102) l¢ff¢thive l Janw 20191. OBJECTIVES A14D Ac￿v￿E9 Oblecllvcs tsd •lwi ond thrwih hoh4in8 an 4riuJllwal 5Fth4' t￿lITt￿ling W 4Titulwr•l and Inivt4s and puwl td￿￿¢ huits8t culiw¢ ￿rythIn enyims ofsiMWrick. live5￿Ck brted[￿ ACHIEVEMENfs AND PERFORMANCE CknrltsblE thrthlllu The year 202<25 5mY ¢•dy ytar ￿7th rI)rn￿ thfftlOr4￿ pfqArntiMs ft LTr¢ Skn. Th¢ use reth hD5 cornin￿ well in 2025- 5rill ¢1￿1 card r¢•r uTri¢S ¥d * the entsy bDr, IiBhi hory¢ s¢u¢thrY. in Ih¢ SeCrethry￿Te￿w# rn¥9￿. Tr on dry in th¢ mOrniftB and iiik)uAh i weDther broke M￿l[l¢rn&j￿ with he4vy rwn, Iwjetook ¢ovu in th¢B¥ ￿ Ju4tsbl¥gUttI. and 2U25 P¥OIW ID ￿11 •n¢nthO slth.. The y¢r 31 AW 2025 bs #ill m•& & knlthy ￿￿1T￿l wrpJu% knd th¢rcfore c4n b¢ t(si¢kr¢d s￿¢¢$5[y1 one, wilh I￿1110￿1 inhauomfi th¢ wrplu5 is k5s Ib￿ in pnviousyta Th¢TrU￿¢t¥COnt1Th￿ty 8th¢ [wr￿1 15 aw finllKi•l suswinobility f￿Or, ￿ ih providi81 'somahin8 for ¢wy￿. slow, kn klFd Milli￿ riA Iwillled i%ryth th¢ VJ8aTie5 of wt•thu. The mi% of •8riculLurnI and othy entrfiainrnem wove p)rALlllr. TheTNStreS¥￿ Cornmiie focu￿ Dn exp¥￿]￿8 lh¢ of cnkrta4rtmenL ￿10 fIn￿l￿ ¢thwoS> BOV#m￿t. As 0 TcMl4 the %knvdDy ￿11 $¢rw¥ed a iood ￿bE￿I thlln ITr yew& li 1$ also irnptrthi ty TttOBftiSe the 2024 swplus Snchjded i4enuou1th)w￿pr£5￿) (torn H1￿knd A8rkuhwT tsf St4)Ul￿(RHAs$). Fif4ANCIAL REVIEW ReHr￿ swU¢y Tht Tn￿$ hw¢ Id￿llr￿d & nt¢d w m•iNttin * P#lthy Ir¥cl offt¢C TCS#%W io the Cow 4nd defi￿￿ or ruwr¢ or'DO show. y¢¥s ThS$1i • %th¢h beu) ov¢r r¢(tnr yt4N F¥t¢ re¥￿e# ps thDse unwric(ed reTves n¢¢ de¥wtrd by IFrt Ttuxees cr hehj Jknj s¢s CY Durin8 thE ye4r. the ¢h4riiy 8umi¢d • wrplu5 of £9P35 12024.. £23.SOW. Thii rtwl4 in th iro¢w in the rt# F¢5trve5 of Ihe ¢h•rity £167.m 12W24.. £1£￿,9811. ofthe SD¢ty Ind its fthWecornm￿m￿& theTYpJs¢shfftaruxThbie thil the thvhy hal •d4 Y¢IOWCts￿d Tcyerw w ¢onbrn￿ for Ihe fLwes¢L•bk fowr¢ PUTURV. ￿￿P1A Tr fiLW¢1￿ p)siiion ofthe kniety h•s y¢r. the Th)x¢t5 remllill Mnsclm th¥L on rKusioTrs ITh th¢ p8K evcn wFTC I skn. )y)k Pl￿ thvs D)utd in diswinlin8 Vromi•r￿ The TTUSfS coniinut I believe thcrc rwjis the b¢ (￿￿d on provthni an xeeoibk wd safe t￿￿men4 M'hi¢h will be aiir¥liY4 rven if th¢ wtathu is less than itsL li iq inporwLI th* th¢ soC￿Y w)wlidw ￿ budws 10 ¢nwJre future chdlcnys, IKt¥diTr8 iYea&Kr impl1¢4￿ b¢ mxw4. li n •180 ex¢rtyKty im[th￿l po5sibk m¢mi JDUn￿￿￿PpQrt th¢ So¢w ty %Yriou5 finuK￿ WA￿0D. sTrucniR&COVERIIANCf AND NUNACEMENT The thwity IS ¢WtroJltd ty its Rove￿[% dE¢¥J OF ¢witi￿5 th limltrd compAn). 11rni￿1 bs, 8Lwr¥nK by CompwJKsAdX

SThITHENDRICK AfJULIJLJ VMLSOCJKTY REPORTOFTHE TRUM FOR THE YUR ENDED 31 AVGUST20¥ sTrucruR4 GOVERNANCZ AND MANAbEMU4T Reendtm¢DI And ofn¢ IL 15 the Yes￿$)bilIty of the ex￿1￿8 tru5W W t¢¢nul me4nkn Bowd. The ￿151 pp)i A Indllthion IS in Pl￿ and the thtrtf(r C￿E$ ltrol nrni. skillj 11411 Cr￿P1￿￿￿ the Thc trUSt¢¢s have a hknlllfy li￿ ¥J tthb the Lknr). is exF(￿d to •pwowith eoYaTO REFERENCE AND ADMINISTRATIV8 DETAllts Rrytsttr4d Cornpllny wbtr SC406350 SC042365 Kcithlll F B￿rron fjlll4OW G63 OLG Tr¥ste J McQur¢D W C>illon Gll J Caven W Pn¢ri¢k C G Craii'fard gM¢K4' W Wvlle ComP￿Y S¢¢rtsy DRSel ttyerCA FCIE Amiswon8 Wty)n L C￿edoni1 HIWE 89 Sellwwd Slr GIAs4ow rAI IHJ

STrITHENDRICK ACRICULTURAL5ULJ¥J"Y REPORT OVTHETRu¥f£F FOR THEYEAR EPIDED31 AUCUST2015 rwrt ha5 werrfcd i iyith the t4OVi5iLW ofp¥t IS ComwiL¥ 2(Kffj r¢l•tlnB Apryoved by ortsofik BoudofTnJctsth 21 A]xil 21)26 fffidw8rKdth tstthirtfj.:

INDEPENDENTEXAMINKR'¥ KLkflRT TOTHETRUSTEFtsOF STRATHÉNDRICK AGRICULT￿LsOcI￿Ty l ￿￿lOn th¢ for￿ ywcthJ31 A￿￿￿XQ5J￿￿ll(￿ F4ge5 fiyc Wlhitri Il¢yettvt r¢spoDsfjbllltlt5 •f trWtee5 od tumi¢r Tr ¢harilys tesw5ible for th¢ Try¥(￿ uf in W￿1¥ th£ ofthc ChwiLios Invesuntni IS¢oU3ndl .4ct ICQS rmd the Chwiues IS¢￿]￿n￿l KetulAuoDS 21kn 1•5 amcndvjl. The th8riiy tru#tes ¢¢xfjid¢r lh# lh¢ w￿511 of W1W￿ IIXIX41 to Icl of A¢￿jn￿ R¢gulwion5 th n pply. li is my WWD5>billty 10 ¢xarnirt tht X(WMS a% S¢¢kn￿ 44SX¢) of the w¥J p•rticultr mthtrs hoY£coM¢W my Euerty Buls of th¢ IndePEllo¢￿ Yeport My cx•minption ¢4ryitd out ￿1th R¢2ukn￿n I l ofthe CharitK5 Ac£Thmts IScoilnd) Regul￿onSI[m￿J. An ￿lMI￿all￿ Includes ll¥t%.kw ofthe Lem tht • ¢(￿F￿ns0n ofthe wjnts with thwt re¢oFd% li torothth of lM$ or dis¢k)sw¢5 in wunls. 5ccklr explamiions frorn )tyJ as ¢or&trn￿ wy Tr pror•thJts do rDvide all th¢ ¢Yid¢n¢e thwoyld bc C￿￿tty l view8iV¢rt by th¢ raow Ind¢p¢tydent eAUbth¢Vi In ¢onn¢thion with m). ¢¥￿1￿10￿ my tv keep rte¢rfth with Sth of tht 2(￿ Aa W Ke8ulthb 4 of the i0)6 Acco￿ts m>d prcptr¢ E¢tyJNS whkh ¥h th¢ R¢wblkn Accoii hw¢n(4 been MEL I iii my opiTrbx ¥Aenthn sP•J>l Lr drwm • propEr wbrsw￿1Trl ofthe acc•ufflS w b¢ CA FCIE Ar￿￿￿ wa￿)D LLP CAkth)nS1 HvJ5e 89 $￿W￿d Sireei G41 IHJ

srknThtNDRICKACRICiIYLWLSOClfry ¥r.4TEMLITOF Tr1N'A¥CIAL.4cfiiTnES (I%CORPORATI%G INCO&IE A.¥D EXPLIDrri"IiE ACCOIry FORTHE YEAR ￿DEDy1 AI'GI"STm25 2035 2024 L'wreyirKted T•l•l INcor41E FROII 7,041 ch•TItAb￿ kthvltl 61187 04.321 Il55 47 EXPThDTTi'Rgo Dlr¢et Shw*ctlviiK5 NtT INCOME 9035 RECOPIC￿￿TTOY OP V Totyl IlJrthbrou8hi fon4wd 201.626 In.118 TOTAL FUNi>S ¢AkAIEDFORWARD 201.626 COYTT%IryNC OPERATIOPIS

THEf4DIULJL AGRICULTURALSOCAE BAiANCE SHEET 31 AUGUST2015 Totsl FiXEDASSETS T¥niible &59e CURRENT ASSETS 10267 5.638 159.614 Cwh DL bDnk knd 173468 165.282 CRZDITO Amrojnts f￿lIn￿dWIthITh£tt y 10 I4.3(￿) P4IT CURREP4T ASSETS 167 160.9rA TOTAL ASSÈTS IXSSCURRVIT LiAblUTIES 21WJ 201.626 NKT Assm FUNDS Unreri¢ta fuThts 12 IVTAL nJND5 201.626 Tr rherithbie e£MnF•ffjy is trth frw 4T1 lth)6 for tr ye en￿ 31 AW 2025. 31 Au4w12025 In x¢rKdMK¢wlth S¢dion 47601 LrrywiAd Thetruew •¢knowld8¢ their r•thglbllit1¢5 f eDsurin6 the ¢hDrii•bk ¢tynpwky ctythply M4th SE¢ilorA 386 387 Dr thE CoMw￿l Acl 211)6 and finurti￿ thi¢h aTrJ fair vig' ofthe ofthedwh•ble compwry tFrt tnd of ¢%h finanEial ol awpl¥ or ror with the rwirtM¢nts ofsKIKMts 394 4nd 395 ￿1)IGh 011￿?￿ conjpjy ￿7th the ofthe ComwlE¥ AGI 2a06 x¢ flra5•Fpl￿bICth the cth¥llJbie¢c4npATry (bl

gTJ14ThENDRICK AGRJCULIWblhLSOCItT¥ bALAPICESH£ET- rtytttknved 31 AUCUST2025 th¢small ￿lMe. Tht (￿￿13¢ by trrt Bowd ofTru5kt5aTrJ thryi5ed fly is5￿0￿ 21 April 2026 M%re on bthdfb).:

STrATHENDRICK AGRICULTURAL 5ULl¥fY PIOTES TO THE FIPIANCIAL STATEMWIS FOR THE YEAR EliDED31 AUCUSTIOts ACCOUPMPIG pouaES Ba515 orp1¢￿TI￿R the Strathuthck ARri¢uiwral So¢icEy is a ¢FATktsbJe Srd1th￿l. Tr Trykknj Is Strel. Ktithill Fam G￿, G63 The of the ckntab ¢ampmy. ￿th1th is # wblic E¢ncllL emity FRS 501_. %￿'t b¢e• FqrprJ in XCor￿•￿ CFAnLie5 SORP (FR5 IWI)'A¢¢wmin8 Rtptsrtl￿ ￿. Ch#rlLiCS.' Swcmeni of ommeNled Pr8#i¢e llppli(¥bk ¥crA]nts in i%th th¢ Financial Rtwrti Swdord ￿l¢4bk ITh the UK R¢publK of I￿1￿1 (Fks 1021 Itffeaive l Januri 2019),. Financikl ReporiinB stkndard 102 Tr R¢F•rw Swthtd apli¢•bk in th¢ UK Rep&sli¢ of ITeW. ChtriiitS Tn)￿ InvCstrn¢nS(Swlll￿￿l Acs XQ5 Comwits X(6. pilky Mt¢% rm%kniJwwtnu¥t in SterfiJ¥( Tr￿te$ Key PtwKI hw¢ [￿li￿ AySrulLwal SAKi¢ty ¥bJ li can ¢¢•NinueAs 8RolnB ¢or¢4rn. Al)¥ ￿1¢￿5 pp5iiloThthl Ilyr¢ Cornmilmefi￿ th¢ Tr￿￿ hfft 4 ¢¥ptt￿Iofj le¥our￿5 0 rc5tn'¢s lift￿ l• the operlOr￿ for th¢ fuuwe. The Uxrefor¢ crwnuu th¢ 8oinA The darity t•¥$ the)n￿tsth•t wptytr4 iusl8nifiunl a¢¢ouniin8 w)li¢i¢s ￿vAld th¢ rnrA¢ %i1nifK￿tt tr￿ thpl t In finwKi•l Infonmth and Thertthty In th¢ applicwion of ihe wx))wMJr4 pliwe% the dlr¢aor5 4Tt rtywir¢d ts m•k¢ ¢y1M&￿ IiwmpLion51￿￿ Ik cvryln8 ofL3knd liDbiliii¢s th#wtTrXrtJlly appjrem fmrn othErsowtE5. The r•l•TrL Ariiwl rewilt¢ rnny Al￿er frorn ¢#Un¥AeS and wthrlYin8 are r¢vlMd rt•lDty in ¥¢F￿1Th8 y¢v IPal m•y Pove a stqnifw risk of¢w¥ni ￿j￿¢￿eN th the wir4 i1￿ne￿IE b¢Tttcrved￿ the b¢m¢W￿ rcjl Irthmc fmrn ist¥Wised h&%ertlilcM¢niiDthe ftsnd& F¢rftyMAKe w￿11￿•￿$ •wly1￿6 MCL li IJ wrt*bJt LI)￿ ￿ incomt wll b¢ te(eiv¢d be MA￿¢4 ¢onLin￿..

IFIXATMU¥DRICK AGRICULTUknLsoeiETY NOTES TO THEFINANCIALSTATEMENTS-toaliN¥td FOR THE YEAA ENDED31 AUCUST2025 ACCOUKnNG POUCIES.¢oAtIDMed Eipt#dh¥Te Ltsbiliii¢s ate rtwlsedu asthae is • obltw¥)n c£nmiitinR the Chwi WJ th• &xpendilW¢, li is probabl¢ o￿atr￿$f¢r ofecoNmK iiill bc reqwred in ￿]eMeM and the amoum oftheobliwioft con be mea￿d teli•bty E¥pe￿li1￿¢ j5McrJJntrA fLYon affi •rnals E•sisond h&5 bttn ¢lwsificd WiTh8s asy¢ytr Ill r¢W Whtre b¢ dir¢cLly luri1￿ ￿ pviKui¥ b¢athn4s thej. b￿n￿lea￿d LDxudd¢5 OR th¢￿ orre￿￿ AlhJull•i Ind pp•rtb•llmthtof ¢• aEijvity 1rt•ppthiortd￿ • re￿￿￿1¢. Juxirb1¢￿d b881 Svpport ¢oS •Te • yr4k orwsJwlorAI InfT•XwYTe I erAblcs othpui to th¢ plxt ￿ lIota￿On tr s￿¢ bDsi¥ lls e%wdiwrc intwred dirccil). undertok'in8 pn x¢ivity. costs iLKlude tov¢rn￿Kt ¢oAs wthl¢h Wp]￿#t the xtivjik Thr¥c tims ve been allDtthed w ¢Yrthlilurew wiviiiÉ& Thutlbk Ax¢dM% LkwecillLitin 18 provided rSW off its¢Alm￿ U¥Gr￿ Iir¢. Al cxh r¢portlBx&ft DDn-f)rrrtl￿ ￿v￿#t,11k£ ylF4nenLwe T¢vIty￿4 ID d¢t¢rniine Ihere i an ￿11¢&1(￿ Is￿ mty be implml If that indiclliion Of p055ible implljrmuL tht t¢cth'trnbl¢ whk is ihe of the fwr Itss C05L W 5¢11. is ¢#imatrd and ￿M[￿red th4th th¢ If ￿ rtcovuble i> lowyr, thr cwryln8 •mouni Dritr Al8￿ is redwed reco￿le4￿￿￿ imF•Th¢m10$8 islwft1￿ inrnvJl¢l> in Wor￿ knd los& l%¥ridd be wtyj for Teicd the obJeas ofthe Ruth'¢lioM dltors Ind pYwJ¥kn•i Crediiots provi51rK￿ re re¢oAnixd wkne thE a prew obl¥WiOn ttyjllirs frun a TA4 evthi th 11 pgobBbty resull ¢n of a thitd F•ty •md ¥rwL thjc thE obl18￿1th) rnca%ur￿ or ¢iffl•¢d relillbly CT¥lithts Ire ncqrn￿ty rew1￿ A thEW 5EU1u￿I illt4

5TrAiiIKf4LIIUCKAGRICULTUK4LgocirTY NOTES TO THE FINANCIAL ￿ATEmEN1￿•¢D￿1th0ed FOR THE YL4R ENDED 31 AUGU￿2025 AccouKfiNC POUCILS.toJJlixd The corn1￿y effla5 E4si¢ ty•5x￿or¢5 in the T¢c4nliioD or rir)m¢ial IISW5 and liabslitie5 1Sk¢ r¢(cl%￿ frorTh llom reled I￿￿ I￿¢ k￿n5 r¢rylYabi¢ •1 pay4ble fire Initi￿1￿. meaArtd ￿ PT¢Stni of Lhe pa)Thcnts and 5ubs¢wUy & w)nixd ￿1Th8 trrt clTexfft ttitrre5L rneth(d De￿ th&1 art P￿lbk or re¢¢ThYbl¢thIthinY￿yw. M)lcd￿. (kbILS￿ cralw￿lTEffi£&AIrc￿ iniiialty wbsequthily. •L U kpidorTeCCiVtyJ. FIMn¢W llsgets rn¢•surtyJ ard end ofexth prripd ftvldrnce of irnpttlmcnl llnd if an ￿￿11M￿li0$S ISTttwited ov ID FIr￿&￿I liblliiiES llrt tS¥wnid th the Ibknllby is th• is thE Obli￿1￿ li C￿￿ and cath ¢quiiryknts ush i•r b•nk knk ovudrnftfy li¢•bk, ￿ slwJwTh within ITh curm Ilttblli DOP4ATION$ APID LEGAa rkner inwDe 5.782 Ir4VEST•IZPIT INCOMt 2025 1155 $VPPOIiTcom Shtyv P4e 10 ¢onLln￿I...

5"114A I"MLNDRICKAGAICULTURALSOCJ NofESTOTHE FINANCIAL STATEMENTS•coithbwd FOR ThE YEARENDED 31 AUGIIST102S SUPPORTCa8TS. t•lldM¢d Totsl 2024 3JQQ .120 NET INcOMUEX￿NDZTuR£l 20 lrKc¢thilon. owxd•s#s T.174 1292 1.550 TRUSTKiS' REMUP4EMTION AND B£14E The Trtwrer M Foirky s¢cM￿ U off￿d-'thkn the yidtlin¢s wblislxd by OSCR. Ft¢ trir rvk ￿ Trty￿ •TrJ Sectdy. foliowlryq F•yments Iitre 3.srK) M Fairky ¢l￿F•th fottht)VFath131 A¥u%12025 fwthe>¢wcTrtsl 31 AuwJA1024. ¢oniin*L.

srAATHENDRICK AGRICULTURAL%)CItTY T40TESTOTHE FIPIANCiALSTATtMENTS.tMtiH•ed POR ThE YEAR ENDED31 AUGUST2925 COMPARAIIVES FOR THE ￿ATEmEr1T0F FINAP4aALACT1VmLS All inclth kn the Adii'#W fwtheYe¥￿oeé 31 A￿1￿2￿14 reIDwWt￿rith¢0 fimds only. TANGIBL% FIXEtI ASSETS pTrptrty Illlknis Tot•ls COST AL I S¢pMt¢r2024 AddhK 1&106 JL794 Al 31 2025 DEPRECIATION Al I Srpwnb¢r 2024 f￿ye 12,lYJ 1.174 12.lYI At 31 Auium >n5 13 IJ BOOK VALVE AI31 Au8U#2 7B2 At31Aw2024 3.956 InElud¢d in com ori1￿￿ ofheA•bte is lvJ ofn4.688(2024-£34M8 DEBlf•lL8: AMOUNTS FALLtNG DVI wmiipi ONE VEAA Trnd¢dthor4 4.010 1.628 P•Ae 12 COMinu¢d...

STRATHENDRICK ACwCULTURAL￿CI￿Ty NOTES TO THE FINANCIAL STAT£MLYTS-codDDEd FOR THEYEAR ENDED31 AUGUST 2025 CREDrroRS: AMOUFM FAWNG DUEWITHIN OWEYFAR low￿%￿￿0¥¢[d1l￿1%e rde 111 4.3(M) 4J LOANS An ￿y5￿￿[themthd0' ofkn 24 li MOVEMEpif IN FUNDS All Jlthdsw31 AW2W 31 A4w12024 ￿vI RELATÉD PARTYDISCLI)SU 14 COMPANY LJMITtD BY CUAUPITKE A8rtCu1wr￿ SocieL Is • Ibnlttd b). in th¢ wrns Comwies Ad Xth. Tr liibility 0f￿h rnembcr ts Ilmlthd of £1. In thrty¥u ofthr kn'kndnL8 up ord)s9)I￿lon of ihr company. in iwm5 ofthc Memomdwn orA￿e1￿￿. b¢ tr¥wf¢Ntd Lmlw thwiwbk bad). or bodle5kn1￿ty ¥irnI￿v lo IP* ¢tynJw. Pxt 13