SCOThISH COUNTRYSIDE RANGERS. ASSOCIAnoN SCOTTISH CHARITABLE INCORPORATED ORGANISATION SCOTTISH CHARITY REGISTERED NUMBER.. SC043188 UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 GUNNINGHAM GRANT CHARTERED ACCOUNTANTS
SCOThISH COUNTRYSIDE RANGERS. ASSOCIATION SCOThISH CHARITABLE INCORPORATED ORGANISATION Contents Pa Report ol the Trustees IndendnI Examinerfs Report Statement of FInanri Aclivities Statement of Fin8nfyJ Positi Not8S to Ihe Frnancial Ststements 10-16 CUNNINGHAM GRANT CHARTERED ACCOUNTANTS
SCOTT15H COUNTRYSIDE RANGERS. ASSOCIATION SCOTTISH CHARITABLE INCORPORATED ORGANISATION TRUSTEES, REPORT RTH R ENDED 31 OECEM8ER 2024 The Tru3tees present their pOrt ar ffftan¢i81 statements fry ts year endej 310ecxnber 2024. The financial statement$ have been pfepar¢d in ardarKe with the accountiTrg polKies sel out in note 1 to the financial 8tatemenl$ ¥Jnd Compty wilh th¢ thorty'¥ nlitU10n. chwth.es and Trustee Investment IScotland}Aca 2COS. the Charit$ Ac¢ount$ Iscouandl Re9u&tions las amendgd and 'Accounb"ng Reporting by Chanties St3ternenl of Recornmended Practice applrable to chanlies preparing t1r accounts in 8¢Ctrd8n¢e with the Financial Rgporting Standard applicable in the UK and Repubhc of Ireland IFRS 1021. la5 amended for account#ig persods Commcj from 1 Jary 20191. Oble¢tIv a1 A¢lvlWts The association's purposes are to aance ervironmentèl edueatisjn artd the manasernent and pro¢e¢tion of Scolland's natural hefflta9e. These are achieved by envircnnnlal edueation and by thè promotion and ercouragement of professsonal developmert high 5tandard5 cl tyofesstjnalign amngsl those providing Ranoer Services. Achl•v•m•nts and Perfomiance The 2024 AGM was hebj in Awl 2025 in an online Miuosoft Teams forrnal. which seems ID Work well in allowng more SCRA MberS to jC4n Ihe meet¢ng withoui havirrtj to travel FQtenb'ally large dislances. SCFIA Councilcontinues to use Microsclt Teams lo allow online video conlerenang lorwcth'ng group and indiwdu81 meetngs. This was most $ucce$sfvlly used 10 hold SCIIA Counol rneeiings where knproved artendance Iv4el$ ccmtinued to benefit Ihe of the Assoc•li¢)n. In May 2024. tepped dNn from th• r(Ae of SCRA'S Junior Ranger Development offir. and S[eSSOr. look OV8f the rolè. Heater witi direct experiencè of the JunKsr Ranger prograrnrne was able to pith up aria 0esS the athan$ made b1ernbers of the ROP. who are part of a Junior Ranger steering group, continue to support and guide Trhe devel)pment and continue fundng the Junior Ranger Developrnent offir post lor ihe year 2024f2025. In January 2025 ook up a new fulktime post aThJ wlth agreement trom the Sleeng group a move 10 splll the role In 10 an admin funaion and a developrnent funclwjn was prosYe33ed. Heather c(mdud4d hor role at the end of hpT 24r25 conira¢t and was rginstated to cover th8 dtwebpmenl elemerrt SCRA Aémin. taking over the JuiTr-r 43.Igei Admin role. FuThling foi 2025 126 ts largety in place and rt 15 Intended lo enwre that the Junior Rangar Award 15 wid2ly supporled and promoted. The continuing swjport from the 5teellng w is greally valued and preTrated. A 5UCfQ5sful parlnership with CJS {Counlrywde Job Seafth Um8VOrlne magazine) Gontlrlues lo our mutual beffit. In November 2024, SCRA held Ihe RaThJer Rendèzvous 5Crth Annivorsary Cel&bration gvenl at Dounar Outdoor Centre in Aberfoyle. The Ren(lezvous was well amended by arDund 70 %leg8ies in tts1. with opportunities to attentt the fvll conferen. or as a day ¢elegate. The Rendezvous theme was 'Scotland's Rangers." First on the Scene, and covered a broad range ol tOPiGS refle¢tirKJ the ¥ad wck ol Rangers ross Scolland. confen¢t incluoed preSlations, field inps and workshops on iLy¢s Such as the 8ttl$h Access Gode. mediation kills, Junior Rangers. social rne(Sa. interpretstion an¢J more. whlst also cdebraiin9 Ihe'firsl on the scene. Rangers wfvo Came before tjs. fopward lo profeJs**n bvil de¥dop over the comir@ SO yeals. The event was also a time for neh¥orkwig and sharing. and was attended ty 3 inlemational g&stS. rèprèsenting the Countryside Management Asswab"on. IlandIC Raroer Asscoa'.ion, the European Ranger Federation. There were 3 nurnbel ol evening social aclNTLies as well. induding a welness silent disco, quti Thght, fvndraising raffle and gamts, a band IR9 style). and our 50th Anniversary Ceilidh. SCRA'S Mfo existing suessIr Regional Groups- Gfampian & Forth 8 BoTder5 IFABI-wnllue ¢0 et Tegtjljrly. Th8 Grampian 9roup'$ 2025 Irair¥ng programme was recentty publtshed. and the FAB group CDntsnue to orgarni50 rular study ¥istls to rnembers. sites for shann9 good practicA, as wèll a$ sorre worksPth)p$, 8nd a ch#Aeè to network lace-ltrface locally. SCRA is keen to supwt the deyel¢Jpment ol ne groups.
SCOTTISH COUNTRYSIDE RANGERS. ASSOCIATION SCOTTISH CHARITABLE INCORPORATED ORGANISATION TRUSTEES, REPORT FOR TNE YEAR ENDE 31 EMB 24 SCRA contsnues to eThJage Intemalh)ndty with bclh the Intem8tion8t Ranger F8dwabon IIRF) and thg Eurryean Ranger Federation IERF). as well as our equivJenl 35swalion for England. Wa$ and Northern Ireland, the Countryside Managernenl Assction {CMAI. The 10th IRF Ranger Congfess look place in eady October 2024, n Hyèes. France. SCRA extenaeo Thyo opportunitses fu bursaries go ioward& deleJaie lees and Gcomtnodation at the Congfes$. and had two card'dates lined up to resister to attend the Congre53. however unlortunalely the European regiStr8ttons were closed unexFeCtedly befLxe ihey had the Dppothjnty to regl$ter. and legislrations never reopened for European dÈl2gates. This was not ccmmunuied well by the IRF. and ge1&1 cornmunicalions aboul the Congress were sery poor frcffl start to finish. We have 5ubseqLtenUy rolled over Ihtr$e bLtrsaries 50 Ihai our carKlidales have the opportunity to attend the uping 6th ERF European Ranger Congress in ROrnan in51ea(l. De4)ttt the unlortur18te registratiovg Swtlend was Still represented by Ihree dolegates al Ihe World R8n9ar Congress. induJing SCRA Chai" The Congress was jarn-packgd lull of interesting presentations. workshops afid field lrips and the Dy theme. and Dur Chair ge a presentstion about Ihe work of SCRA over 50 years 8$ part of a vwy welkattendec 'RangerAs50Ciaty"ons' woFksh)p alongside Ranggrs frc4n South Wesl Australia. MtJ)gotia, and the IRF President Chris Gallier5. The Hyére$ Dedaration VAS agreed and svJned off at the Congres$. a plan of ath"C for IRF gang lopwar¢J betr1 now an(J v)e next TNortd Ranger Congress. pronTh)Iing and supporting the Ran9ef Pioles3ion workjwide. Contlnulng Profes¥lonal I)elopment A small working group ¢¢¥n•j by a5 brrne(I thi5 yEar to as51St in the development and pilotiryj of Ihe awaid 5cherne. N8rn The Suiiish Raiger Award, the basis tsl the award 18 comet10n of 8 work-bas¢d projert Topics are chosen from a rar¥Je of re skills. The project shwld havè a lègacy walue and enhance ttr service provided_ tt is Intend thére will be trwo levels aalable. Le¥el ofiè. rÈquinng comptiOn of a single Pfoject is ained at those orn Shortlseasonal contracts. Lewd N¥0 Tequires the mPlet)n of Ihree proj•cts and is aimed al those on permanent or luwer-lerm coniTads. Wth succes5fiJ submissons made rIng Ihe pilot. the revised Award fornal is scheduled to be Iwnched in the spring of 25. Natur¢Scot still have 8 c¢llaborative board lo rte training opporturuties. whth can be ac¢es$gd hera.. https..Ilapp.conceptbgard.eomlt¢afdlL%2&s4)Urnr&Jns-9b. thirti SCRA is contsnuirsg to support encouragt our members lo use. Publi¢atlons and Social Media wrfh support frcii #v corbtinued to work Wittt prL)gro9S 'phase 0. of the SCRA wÈb&tÈ a5 beÈn Instrumèntal ffj lakirrtj Ihe wryk Dn the website content loard with a swJnth¢4nt volume ol w¢rk recu.red lo pokwlaie the different sections of ts web91te.aS liaised regularfy wrth o Imwove the ftJn¢tionaltty ol her admin role in a bid to able to rnanage the membership re¢orcs and comrnunication wlh members. A handover wll takè place at a lalef date, where SGRA Counol menJers will lake responsibdity for updating areas of Ihewebste wn9 fDwwatd. Wrth Our new wgbsite up and rnnrMrt9. al ftinLrte8 frcrn Council Ueetin9s can be found on wr website &md8r 'Nèws' As per our constitution. thesè minutes are avail) lo all membeT5. Any adlJOnaI updates suth as upctsming gvenls, Rendezvous inf¢ymation or new51etter5 frgm OLf partners al ERF and IRF Can be found In SCRAmble LY on ¢wr website. Two ofiline &Jitv)ns of SCRAmble magazine have been pr0dled betbveen April 2024 and April 2025. At our 18$¢ AGFI, ourpre¥iou$ SCFiAmble Editor 518D èd down from SCRA Council. and thè role ofEdilor w85 unfilled. however. vmth Ihe 5UPPOrt tsf nd ok the reins and is Dur new SCRAmble Edit)r. al(9$ide our SC -. le +rfoik th81 the SCRAmble team puts in is refiected in the high qlty kn.0s that have teei p". oddced arc continue to do so. SUMM 2024 - 5Uh Anniversary Edition conlained bad$ of great artides highlhghling ihe greal work of SCRA over Ihe decades. ano sorne great histoncal afli¢les loo, ty a real Lwmpei Wnier &JilKJn Goverin9 the Ran9er Rendezvous, with artide$ written by attendees. s4¥ing a great overvw of the preseThtalions. workshops and fièld trips. The SCRA cDrThnunications team supwted ath.wty on two social me(tia plaffoms and continues to 5uccessfuly run a s¢hedLde of swal rnedi8 lakeo¥ers' to prornole the vrk of Scotland s nab.ona neOrk of 4anger Sermces. This eontinues to generate a hi9her volume of traffi¢ on these plarforns. QILT Ve?ne(
sCOlSH COUNTR YSIDE RANGERS. ASSOCIATION SCOTTISH CHARITABLE INCORPORATED ORGANISAMON TRUSTEES. REPORT R THE YEAR ENDED 31 DECEMBER 2024 Straietyc Aciions SCRA, in partnership with Nature Scot and Ihe Ranger D8velopm8nl Partnership, contnue51o promote the annual N81ioneJ Ranger ReportirvJ Survey. 8$ submitted by S¢ollands national ne0th of RanJer Se$. The lalesl round of national reporting for the yeaf 2024 was submitted in Febwary 2025 and inforrnatDn has been collated by Nature Scol. The inforrnatKJn galheiedwiy be used to pr(¥rte knewcfk ol Scottand's rh8b.onal of RarKJer Seryiees lo MSPS and ollr coliw makers. In No¥LT 2024. ouw existing Mn¢xandun ol Urthf5tandiD9 wilh Naturescol ¥va8 revi8d and renth¥ed for lurther y•8rs. In May 2024, SCRA Choir ConservalNes Rurd Clus'.er K1£L':I'.IG meet five MSPS as well as nine of their sta and SCFA 'MmedIa Past Chai attended the Swtli$h SP. The meeting was 'ieri beneficwl as we got 1¢ ose responsible for COMM11"0nts, lleY and research. ucing Th¢ MSPJ w¢ met wvr¢'. F#)18y Carson MSP- Galloway and Dumtries TTh gagle MSP - Hvjhlands and IsLrynds J¥m Halcro Johnston MSP- HigNaThY$ and Islands Rychad Hamilton MSP - Ettn&. RO10h and Bevdshir• Brian Whitde MSP . Swttt Scodand The meèting lasted 30 minut88. Wè reCv awarm welcome and Ihe rlI atm05phgr8 w45 frigndty, informal, posrtive and supFortive. All those we mel seemed lo uThlèrsland and ¥prec4918 thè importance ol rangers. work. Al one point Finlay Carv)n said Ihe need lu rangers is greater than Ai r•qu•sl8tl, w• gav• a ¢h¢yt introduction tr•n answ•r•d qu•$tlons. l8sua8 r•iwd Indud•d'. Lock of proviwon loi rgr fvnding in l•nd man•g•nwni bu&a•ti Pot•nli81 SCRA Involv8rn•nl in cJJrr8nl l•gislatN• propouls Induding R•fomi, Awllur•. Rur81 Crime and Fly.tipping pros and cons ol po$sNe revision of SOAC L•vel ol Scottish Govemn)ert and MareS0)I fof O)mmunicatioM anund SOAC Value ol ould¢)or leaming Role of SSPCA in wlolife cnmè Concern over Ilv¢siock wotyng Pol¢nti•l funding Ircyn bul eloPm•nI t1 e did our best lo answfji in ihe short lime av•lable. and those presenl Seemed broadly conl8nl with our replies. Al the we h8nded tsul pIeS ol the Scodand's Rangers tooklel and fjncouiag8d MSP$ to contact their local Rangef Services and lo stay in tou¢h th us. meeb.ng reqsts ha¥• 80 en sent to other relevanl MSP$, and we arè awaiting lespore$. Durin9 2024, SCRA Chair wrolo and sont 1olt•rs to r•lèvant doaiior-mak•rn. MSP6 and &•dèd Mèmb•rs olfaur Local Authonliès. whc s Rangw S•Ncos ww• undw It•at du• to budg•t CArt$. Ofth• four Rangèr S8IVUS Wè Wfolè letter$ for. three of Ihern re kept. Unforbjnatdy. this issuo is a racwrirg one due to 8ver IkJhtèr resources and budgots. and we a receiwng numercrtjs rewrts every year ef RarrfJer Servit$ w)der Ihreal. particulady Ih05e within Local Authorities and thgir Trusts. In February 2025, SGRA ra16e(J Ihe16sue of Rangef lob cuts w#h Ihg ERF an¢ IRF ourlng Ihdr wonerfy mgeiirgs. w¢th ) e0 to Use Iheir ivfluence within r91¢v1 NGOS and Govemrrenl Agenaes lo hl9hllghl th8 Is6ues both Scotland. and Ih? wder UK R8ngers face. IRF have agreed to wrile a knttar to pJlrfari•n$ oThJ decHi¢Trmakers to rais• th• i6Bu• at ¥ high•r I•1.
scorrisH COUNTRYSIDE RANGERS. ASSOCIATION SCOTTISH CHARITABLE INCORPORATED ORGANISATION TRUSTEES. REPORT ORTH YEAR ENDED 31 DECEMBER 2024 Flnanclal R•vS•w At 31 December 2024 Ihe association had a available funds of £7.96712023 . £6.48n wrth a Sufplus of £1.480 12023- Surplus of £31011. The Trustèès consider that the assooation has had a satysfaclory financial year. Of the av8ilabl• funds £6,70612023- t6.4871 was unr¥sth"fA•d and £1,261 12023. £nill was stnCted. The association's main irKome for the penod was from trainin9 lees £13.821 12023- membership fees £5,628). The rnain outgoing was in respect ol the IrainirvJ and evertis £20.32412023- training and events £5,882). R•••r4• Pollcy The Tru$tt•s polKy 1$ lo maintsin reserves sufficyenl lo meet ongoing ¢ommitm•nts and lo cover any unexpected expendituro. The tru$l••8 ¢on$ider tho ojrrenl level of r86erve8 8ppropiigt•. Rl•k M•nag•rn•nt Th& Tfustees have a88e$8ed th• m9ior risks to which thè tharity is exposed. In p8rtirwlar those relaled to the oper8lion$ 8nd finances of the assotyati¢)n. 8nd ar• sabsfi8d those syslems are in pl8¢e Its mili9at• •XPOSUfe to Ihgse. Structur•. Gov•m•n¢• Ind Man•g•m•nt The association is a S¢otti$h Charitae Incorporated Org8ni$¥lion. 11 is 9ovemfjd by tts constitulion which wa8 •dopled on 7 June 2012. Th• •8souation was granled charilable $tatu$ by OSCR. Th• aB8orAition 18 managed by its Boord of Tru$tee$. whith m••ts on a rogular baw'l lo discu88 Itrètegic dif•¢bon, govomancfj and the day lo day wnniThJ of th• assouatN)n. AGM and Council meetings in accord•rK¢ With the cffislrtutTh ol Assc#iation and the agreed minutes published on • publidy I¢$ble V•pbwte. The r•-•t•dion and appointmgnl of A$soaation Offia•l$ h•kl in •cwdanc• wth the con$lstution of th• b$$O¢lOtion. Membership r¢¢ord$ w•r• m•nt'n•d in X¢Ofdanc• with dala proteclion189islation. SCRA continu?$ lo •n9ag• dedicated Admin A$si$tant. The 2024 rnemb•r$hip renewals beg8n in January, though memb*r8 C8n join at any time.
SCOTllsH COUNTRYSIDE RANGERS. A33OCIATION SCOTTISH CHARITABLE INCORPORATED ORGANISATION TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Reference and Admlnl¥traOvv Inlornailo Th• Trusl*•s who Mrv•d dwing th• y••r and up kn th• dat• cl sgnatur• of th• $tat•m•nls w•rn'. Truiteo• Chair WI Ch•r TreBsur•r Secret•ry Iwpointed 24104r202SI S•cf•l•ry lrnsyn•d 24A)41202S} Councll fvtsmb•r• re6idenl IT95i9n8d 24ffj4r20251 resionod 24104r202 Jptsomit 24104n02S} appont&Y 24104120251 apoowil&J 24104r20251 Charfty Numb•f (Scollandl SC043188 Prfnelpll Addr••• 13A Millg•t• Cupar Fife KY15 SEG Ind•p•nd•nt Ex•mln•r Chartefed Ac¢ounla)t$ Unl G6 Th• Grary Business Centre Coal Ro1 Cupaf Fife KYI5 SYQ
8corri8H COUNTRYSIDE RANoeR8' ASSOCIATION
SCOTTISH CHARITABLE INCORPORATED ORGANISATION
TRUSTEES. REPORT
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TruIte. RpOnSIbIlI8 In wvltl() to the Flnan¢lal 31•tem•nts
The Tnjslees are resptsn$ible for eparing the Tnjstees. Report fnaroal #lalements in accordance wilh
opplicable law ané United Kiryjdom Ac£ounling Standards (United Kin9dom Generally Acwted AccountiThJ
Practice).
The law appltatylt 10 charities in Scoll8nd require Tw51ees io prepere fin8n¢ial st8lement• for ¢ach financial
yeai whith give a true •nd f•ir ¥1 olthe stats olaffoirs clthe Chanty and of the incomin9 tesowces and application
ol re8gureas, ind19 the iOM• and expthdur•, of th• Chari1• crynpany for that yur.
In weparing the$e fin8no)I statement5. the tjeS are required lo..
Selècl Su119 accounting polue8 and Ihw thern cong$tenUy,'
Ob$eNe the mthods and pnr¢sFs in Ihe Ch8rflle8 SORP..
Make Judgem15 and e51irnate8 Ihoi art ra3onable and plnt",
Slate wtrètbér 8ppIicgbl? UK A¢countir8 Stard?rd$ have ljeen follmd. sLèi•ct 19 wy m•t8nal d•p•fr•S
di$clob•d and •xplain•d in thè finaneial statemonts.. 8nd
Prapare the finAnci81 StatOnIS on the WifYJ concern b83is thless il 1$ iroppropriale to presurne that Ibe
¢h8rrty will continue in opeialiw.
Th? Trustèes arg re$Fonsible lof keeping sufficient counn9 records Ihot disclose wrth ieasonabl8 accuracy at
any tirne the Iinano¥ positic of the Charrty aTrJ able them 10 ensure thai the financol statnIS Comply with
Ine Gharlls and Trustee Inve51ment Iscotlandl AGI 2005, the Ch•nl8 Ac
scornsH COUNTRYSIDE RANGeRS' ASSOCIATION INDEPENDENT EXAIAINER'S REPORT TO THE DIRECTORS OF sCOlS COUNTRYSIDE RANGERS, ASSOCIATION l ieport on the account$ of the Charity for Ihe yèar erwjed 31 Decèmber 2024 arè OLrt on pages 8 10 16 RESPECnVE RESPONSIBILITIES OF THE TRUSTEES AND THE EXAMINER The Charity's Trustees are reSnsible fof prepamg the finaroal SlatentS in accordance wrth the lerns of the Charities and Trustee inve5trThent IScotland} Aa 2005 and the -h3riD"es Accounts {Scotiandl RegLtlaiions 2W6 las amended). Th Charty Tw$tee$ consider Ihat the wdrt requ'rerrent of regulatw)n 1011llal to Icl Df the Charities Accounts re9ulalions tloes Jpply. It 15 my r8spornsibility to 8xamin8 thg ac¢ounts a$ required under seclion 4411llcl of Ihe Act and lo state whether mattels have come to my attenti. This report15 Fn&Je lo Ihe twstees. asa tody, in acctydanc8 With the tem ol my engagern&)l. Mywork ha5 been ndertaken $0 Ihal l rnighl stale lo the trustee5 those matters l am required to slate lo them in an independent examinerfs report and for no olhgr wrpose. To the fulesl extent pernitted by law, I do rK)t accepi 01 assume respOnbIty to anyone other than Ihe Trust aTrY the TrUstS for my Wofk or for doing thls repcn. 8ASIS OF INDEPENDE1 EXAMINER'S STATEMENT My examination carried Dut in accordance with Regulation 11 oflhe 20C6Accountmg R&3uLalions las amendeél. AA exarnination indudes a of the accounbng records kept by the Charty and a ¢omp8rison of the acxounls presenied those records. It also Indudes consi¢Jeration of any unusual rtems ?r disdosures In the accounts and seeks explanatior¢s from the Iruslees any 5LKh m?Iters. The procedures undertaken do not pY0v8 all the evidence that wouk1 be rouyeé in an 8udil. conxwently I do not express an audrt owTron on the view 9iven by the accounts. INDEPENDENT EXAMINER'S STATEMENTS In the course of my examinatth). no Thotter has CLYne to my attent Whtch gwe$ me reasonable cause to bolieve that in any Materi respect requirrnt al To keep accounting records tn accordance with section 44111{al of the 2005 Act and Règul8th"on 4 of the 20rfj Accounts Regulations las amended), ar b) To prepare accojnts whith accord wrth the accounting IOrdS and with regd8lDn 8 of the 21]06 Accounts Regula"ons {3$ amended) have not bgen nw. or To whith, in my opin)n. attention sPK)ukl be dfawn in order to enable a ryopei Undeanding of th8 accounts to be 'eached. hartered =(onnI Unit G6. The Grary Business Centre Coal Road Cupar KY15 5YQ Date..
OTTISH COUNTRYSIDE RANGERS. ASSOCL4TION BALANCE SHEET AT MBER 2024 2024 2023 Notes £ RR NTA Debtors Cash al bank and in hand 448 8,467 466 7.160 8.915 7,826 IT - wnounls due within one year 1,139 NET CURRENT ASSETS 7,967 6.487 TAL NET A ET 7.967 6,487 FTH Restricted fvnds Unrèstricted lund$ 1101 1101 1.261 6,7C6 6,487 7.967 6,487 Approved by the Trustees and signed their behalf Dale The note5 on pages1101 to1161 forn part of thesé financial statements
Sco1$H COUNTRYSIDE RANGERS. ASSOCIATION ScOlSH CHARITABLE INCORPORATED ORGANISATION NOTES TO THE FINANCb4L STATEMENTS R THE YEAR ENDED DE MB R 2024 General 1nlomats.on & Bosis ofAccounting Scottish CoUnty$e Rangers, A$%yciat)n is a Scotbsh Charrt8Ue Incorporated Organisation with rts printsp81 address at 13A Millg•te, Cupai. Fife. KY15 SEG. The finanaal statements h•v¥ prepar•d in a(tordanrx with th• charity's const1luln. the Charittès and Tru$t•• investment IScoV8ndl Act 25, the Charib'es Accwnts Iscodandl Regulations 20Cfj (8$ amended} and"Accounbng and RekY)rn"n9 by Charibes.. Slalemenl ol R8¢ommended Praclice appli¢abl to charilie5 pparing their accounts in #¢Cordae with the Financial R•sx)rting Standard applicable in the UK and Republi¢ ol Ireland IFRS 1021" las amended lor accounting pgriod$ mmencing from 1 January 20191. The finanty81 $talemenis have been prer0d Ltnder the historThl c05t convèntion. The were no Mot•1 departures from thw $t•ndard. Thè finanaal slJlem¢nts ar• prowrted in $lerlty wPMch 1$ ihe currency of the comp8ny and are round•d to the nearest £1. The tharity ¢OnStItlrt a public t•fft •nlity a$ define(I by FRS 102. The 8ignfficant 8OUntIng pc4icies #pplid in the preparation of theso financial st8lements ore 8et out ow. These policie$ have been consist•nity applied to yg•f$ pr•s8nled unless Oth¥Misa shown. Going Con¢•fn The Trusl•es are satisfied that the Charity h•$ 8dequ•te vnTestrted r•soLFrces to continu• Ir oTaIlonl •xislence for th• loreseeatsbe lutur•. Thus, the Iru$t8es conlinue lo •dopt the going concem basis of •CCOLbnling in pr8p8nng the firt¢•91 statement5. Th• Trustws have con$itJ•red a peri¢>J of 12 months from the date of approval ol Ihe finanoal slatements. Fund A¢¢ounting Unreslricted lund8 are av8i1gbl• for use ai t discr•twJn of ihe truste88 in fvrthtrr?n of Ih•ir charil•bl• objectives. Unreslricted fiJnds induded dwn•ted lund¥ v*th•r• the Trusletri. at Ihth'r th'screti¢)n. h¥v• cr8aled a lund for a specific purpo8e. Restricted fvnd$ ar• subjecl to $p8ufic cOndrtn$ by donors 8$ to how Ihey may be used. Furth•r explanation ol the nature and pUrpts of each lund 1$ induded in Ihe notes lo the financial s1o1gments. io
ScOlSH COUNTRYSIDE RANGERS. ASSOCIAnoN SCOTTISH CHARITABLE INCORPOFiATED ORGANISATION NOTES TO THE FINANCIAL STATEMENTS RTH R 2024 NTIN Incoming resource8 Income is recognised in the accounts when the chartty is legally entitled lo tha lunds. any performan condilions have been met. the amounts ¢an be mtrasurtrd reli•bty. an¢J il 1$ prob8ble Ihal income will be receiv. Cèsh d¢011nS are reownised on receipt. Olher donation$ Ofe r¢cogni$8<1 otKe the charity h88 bean notified of Ihe donatn. un18ss rtoM18nCQ )dIbOA$ require deferral of the amount. Income tax recoverable in latron lo donations rwiv•d unthr Gift Aid ordeeds of coven8nl is recognised al the time of the donation. R8¥8nue grnnts are credrted lo the income e•d trxpenditure Kcount in the perMj to th•y rel8t•. Capilal grants a recognised in Ihe Sthtement ol Financial Aclivrtf4s a$ a restricted lund when they are r•¢¢iv¥blo using Ihe"perfonnance model" In 8¢¢ordarKtr with the SORP. The funds w¢ll be redu¢8d o¥&r the u3elul economK life of Ihe asw in line wrth rts depreciatKJn. Expenditure Expendrtur•, indudin9 9r•nt8 in Ihe lorm of support •nd 9Tfti lo individuals and charitable institLrtlon8. 1$ account8d for on an accruals ba818 ard has b8n under headings that 8ggre9at& 811 ¢0$18 ro18l¥d to thts tegory. Exp•ndiluf• irtdudes any VAT vthich c•nnot ftlty Te(xwered and is f•POrt•d 98 of the expendllure lo which rt relates. Charitabkn expendilur• ccffipri$ those Ct8 inoJry•d by the tharity in tha delivery ol it• acttvilies and services for ils b8n•fioarie$. N includes both costs that ¢•n ¥ltocaled diredy lo such a¢tfvibe8 and th08• costs ol an indirecl nalure nec•s8ary to $upwN them. Governanca co$t$ indude those incurred in t gov¥m•rKe oflhe charity and118 a$8•t8 gnd are pr4m#rily associaled wrth con$trtulignal and slatutory f•quir•m¢nts. Cgsh #nd ¢8sh tquivalents Cash and ¢88h equivalents are basi¢ finanoal inslruments which indud• cash in hand. deposits held 81 call with banks, other 8hort.t•mi liqu invesimenls wth original mafvnlbes of three months or less. and bjnk ov•rdr•ft•. 88nk ov•rdrnfts or• $hon Within borI(n9 In tr*nI li•bililie8. li
SCOTTISH COUNTRYSIDE RANGERS, ASSOCIATION scorrisH CHARITABLE INCORPOFiATED ORGANISATION NOTES TO THE F5NANCL4L STATEMENTS RTH ND MBER 20 Fin•n¢ig1 Instruments fin l ass Basic fin8nri¥l assèts, whHth include debtofs and cash and bank ba0$. arè initially measured at transaction pri¢& ifidudirvJ transaction costs ond are SLtbsequenUy carrd •t amortised cost using the effective inlere$t method unless the arr¥ng¢ment consblules a finan¢ing tranSalOn, where the transaction is me•$urd at the present volue ol the futUf• receipls discounted ¥t a mrk&t rate ol intefest. Financial assets das$ffied as receIvae wrthin one yar are not amortised. 88sic financial lia.1les. induding enditors and bank loans. 8fg inibally recognised at tran$aclion pr unless Ihe ?rr8n98menl clS111VIeS • financing trans8clion. wtt•r• Ihe debt in5trumenl is measured at present value ol the fvture payments dis¢ountsd at a market rate of interest. Financial liabilsties classified •$ p•yJble within onts y•w •re nol amoitiS•d. D8bt in•trumlI •r• subsequ8nlty ¢•Nied al amortised $1, u$ing the effectsve int•r•$t rata method. Trade crodit¢r$ @re oblHJ8bon$ to pay for goods or seN1$ th81 have been 8cquirsd in the ordinary course ol operation$ from supplier8. Amount$ payable are da$sffi•d as currenl liobilrtieJ il payment is due within ¢ne year or be$$. Ilnot, they are w?s•nted as nonvcufTenl118bililies. Trade credittsr$ are recognised initi&lly Ot transacb'on prfce •rrtl sub5equeniiy m••surod al amortis•d cosl Urj the elfothv& interest method. Taxation The th•nty 1$ 8xempt from corpor•lion on ils ¢h•rilatde Ktivrt1. Gov•fnm•nt Grants Revenue gTanl8 arn recogTh$ed in profrt and b$8 in Ihe year in 4¥hith tY are re¢oiv¢d. Capitsl grant$ r•ceiv8d are treated as delerred ¢r•dits and credited lo profft and lo$$ ac£ounl over the e$bmated useful life of th• relevant fixed •$s•ts. Crilical AcCntIng ESliMat and JLidgement8 In th •pICatiOn ol th• company'$ ¥¢¢ounting pdits¢$. th• diredor$ ¥r• rUIred to mok• judgements, eslim8le$ and assumptions about lh• ¢arrying amounts ol asset$ •nd lia.111$e9 that are not readily apparent Irom other $ources. Th• ostim8tè8 ond 8swthal•d •sswnWon8 8f• based on lu"$lorical experi•n¢e and othèr factors that are con$idw•d to be rel•vant. Aclual mutts may drfl•r from thest estimates. Th• &stimale$ 8nd underfying ossumpbon$ •r• feviewed on An ongoing b8sis. Rewsion$ lo accounbng eslim•ls are ¢sniSed in the penod in which th• &stirnale i¥ revised wher? th• rfrwsion affe¢ts only that period. or in the period. or in the wno(J ol the revisM)n and fvlure periods where the revision Aff8Cts bolh current ftrture p$. 12
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0<*2th-1 a•£, &- J #D ¢0 ) U1 O ¢D 01
SCOTTISH COUNTRYSIDE RANGERS. ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES R TH AR NDED 31 DECEMBER 2024 2024 2023 171 DEBTORS Prepayments 448 466 181 CREDITORS- amounts due wrthin one year Accruals 1,139 Unrestn'cted Restn"cted Funds Funds Total Funds 191 ANALYSIS OF NET ASSETS Fund balances al 31 December 2024 Current assets Creditors due within one year 7,854 19481 1,261 8,915 19481 Total 6,7C 1,261 7,967 Fund balances at 31 December 2023 Current assets CdItorS due wthin one year 7,626 {1.1391 7,626 {1,1391 Total 6.487 6,487 15
NTRYSIDE RANGERS ASSO IATION STATEMENT OF FINANCIAL ACTIVITIES R THE YEAR NOED At 31.12.23 Incorning sources Outgoing resources Al 31.12.24 Transfers 1101 MOVEMENT IN FUNDS Restricted Funds Junior Rangers 9.000 17,7391 1,261 Rendezvouz 13.821 {12.5851 11,2361 22.821 120,3241 11,2361 1,261 Unrestricted Funds General Funds 6,487 7,281 {8,298) 1.236 6.706 Total Funds 6.487 30,102 128.6221 7,967 Incoming resources Out9oifig resources Al 31.12.23 31.12.22 Transfers Restricted Fund$ Rendezvouz s.000 15,7821 782 5,000 15,7821 782 Unrestn'cted Funds General Funds 6,177 6.281 {5,1891 {7821 8,487 Total Funds 6.177 11.281 110.9711 6,487 16