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
Inde￿nd￿nI 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 a￿rdarKe with the accountiTrg polKies sel out in note 1 to the
financial 8tatemenl$ ¥Jnd Compty wilh th¢ thorty'¥ ￿n￿litU1￿0n. 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 t￿1r 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 Comm￿c￿j from 1 J￿￿ary 20191.
Oble¢tIv￿ a￿1 A¢lvlWts
The association's purposes are to a￿ance ervironmentèl edueatisjn artd the manasernent and pro¢e¢tion of
Scolland's natural hefflta9e. These are achieved by envircnn*nlal 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 offi￿r. and
S[￿eSSOr.
look OV8f the rolè. Heat*er witi direct experiencè of the JunKsr Ranger prograrnrne
was able to pith up aria ￿0￿esS the athan￿$ made b1￿ernbers 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 offi￿r post lor ihe year 2024f2025. In January 2025
ook up a new fulktime post
aThJ wlth agreement trom the Slee￿ng 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 ￿Um8VOr￿lne magazine) Gontlrlues lo our mutual
b￿effit.
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 ¥a￿d wc*k ol Rangers *ross Scolland. confe￿n¢t
incluoed preS￿lations, field inps and workshops on iLy¢s Such as the 8￿ttl$h Access Gode. mediation
kills, Junior Rangers. social rne(Sa. interpretstion an¢J more. whlst also cdebraiin9 Ihe'firsl on the scene. Rangers
wfvo Came before tjs. fopward lo profeJs**n bvil de¥dop over the comir@ SO yeals.
The event was also a time for neh¥orkwig and sharing. and was attended ty 3 inlemational g￿&stS. rèprèsenting
the Countryside Management Asswab"on. I￿landIC Raroer Asscoa'.ion, the European Ranger Federation.
There were 3 nurnbel ol evening social aclNTLies as well. induding a welness silent disco, quti Thght, fvndraising
raffle and gamts, a band IR￿9￿ style). and our 50th Anniversary Ceilidh.
SCRA'S Mfo existing su￿essI￿r Regional Groups- Gfampian & Forth 8 BoTder5 IFABI-wnll￿ue ¢0 ￿￿et Tegtjljrly.
Th8 Grampian 9roup'$ 2025 Irair¥ng programme was recentty publtshed. and the FAB group CDntsnue to orgarni50
r￿ular 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 Asscti*on {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$. and had two car*d'dates lined up to resister to attend the Congre53. however
unlortunalely the European regiStr8ttons were closed unexFeCtedly befLxe ihey had the Dppothjnty to regl$ter. and
legislrations never reopened for European dÈl2gates. This was not ccmmunuied well by the IRF. and g￿e1&1
cornmunicalions aboul the Congress were sery poor frcffl start to finish. We have 5ubseqLtenUy rolled over Ihtr$e
bLtrsaries 50 Ihai our carKlidales have the opportunity to attend the up￿ing 6th ERF European Ranger Congress
in ROrnan￿ in51ea(l.
De4)ttt the unlortur18te registratiovg Swtlend was Still represented by Ihree dolegates al Ihe World R8n9ar
Congress. induJing SCRA Chai"
The Congress was jarn-packgd lull of interesting presentations.
workshops afid field lrips a￿nd the
Dy
theme. and Dur Chair g￿e a presentstion about Ihe work of SCRA
over 50 years 8$ 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$. a plan of ath"C￿ for IRF gang lopwar¢J betr1￿ now an(J v)e next TNortd Ranger Congress. pronTh)Iing
and supporting the Ran9ef Pioles3ion workjwide.
Contlnulng Profes¥lonal I)￿elopment
A small working group ¢¢￿¥*n•j by ￿a5 brrne(I thi5 yEar to as51St in the development and pilotiryj
of Ihe awaid 5cherne. N8rn￿ The Suiiish Raiger Award, the basis tsl the award 18 com￿et10n of 8 work-bas¢d
projert Topics are chosen from a rar¥Je of ￿re skills. The project shwld havè a lègacy walue and enhance ttr
service provided_ tt is Intend￿ thére will be trwo levels a*a*lable. Le¥el ofiè. rÈquinng comp￿tiOn of a single Pfoject
is ained at those orn Shortlseasonal contracts. Lewd N¥0 Tequires the ￿mPlet￿)n of Ihree proj•cts and is aimed al
those on permanent or luwer-lerm coniTads. Wth ￿ succes5fiJ submissons made ￿rIng Ihe pilot. the revised
Award fornal is scheduled to be Iwnched in the spring of ￿25.
Natur¢Scot still have 8 c¢llaborative board lo r￿te training opporturuties. whth can be ac¢es$gd hera..
https..Ilapp.conceptbgard.eomlt¢*afdlL%2&s￿4)Urnr￿&Jns-*9b. *thirti SCRA is contsnuirsg to support
encouragt our members lo use.
Publi¢atlons and Social Media
wrfh support frc*ii ￿#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
lo￿ard 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 men*Jers 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 adlJ￿OnaI 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 pr0dl￿ed 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$ide our SC
-. le +rfoik th81 the SCRAmble team puts
in is refiected in the high q￿lty ￿kn.0￿s that have teei p". oddced arc continue to do so. SUMM￿ 2024 - 5Uh
Anniversary Edition conlained bad$ 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 v￿rk of Scotland s nab.ona ne￿￿Ork of 4anger Sermces.
This eontinues to generate a hi9her volume of traffi¢ on these plarforns.
QILT Ve?￿ne(

sCO￿lSH 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 ne￿0th of RanJer Se￿￿$. The lalesl
round of national reporting for the yeaf 2024 was submitted in Febwary 2025 and inforrnatDn has been collated
by Nature Scol. The inforrnatKJn galheiedwiy be used to pr(¥r￿te knewcfk ol Scottand's rh8b.onal of RarKJer
Seryiees lo MSPS and oll*r coliw makers.
In No¥￿￿L￿T 2024. ouw existing M*n¢xandun ol Urthf5tandiD9 wilh Naturescol ¥va8 revi8**d and renth¥ed for
lurther y•8rs.
In May 2024, SCRA Choir
ConservalNes Rurd Clus'.er K1£L':I'.IG
meet five MSPS as well as nine of their sta
and SCFA 'MmedIa￿ Past Chai
attended the Swtli$h
SP. The meeting was 'ieri beneficwl as we got 1¢
ose responsible for COMM￿11￿￿"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&. RO￿￿10h and Bev*dshir•
Brian Whitde MSP . Swttt Scodand
The meèting lasted 30 minut88. Wè reC￿v￿ awarm welcome and Ihe ￿*r￿lI 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•$tlons. l8sua8 r•iwd Indud•d'.
Lock of proviwon loi r￿g￿r fvnding in l•nd man•g•nwni bu&a•ti
Pot•nli81 SCRA Involv8rn•nl in cJJrr8nl l•gislatN• propouls Induding R•fomi, Awllur•. Rur81
Crime and Fly.tipping
pros and cons ol po$sNe revision of SOAC
L•vel ol Scottish Govemn)ert and Ma￿reS0)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 t￿*1*
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 req￿sts ha¥• ￿80 ￿en sent to other relevanl MSP$, and
we arè awaiting lespor￿e$.
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¢v￿1 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$h Charita￿e Incorporated Org8ni$¥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• Gra￿ry
Business Centre
Coal Ro￿1
Cupaf
Fife
KYI5 SYQ

8corri8H COUNTRYSIDE RANoeR8' ASSOCIATION
SCOTTISH CHARITABLE INCORPORATED ORGANISATION
TRUSTEES. REPORT
NDE
EM
ER2
TruIte￿. R￿pOnSIbIlI￿8￿ In wvl*tl(*) to the Flnan¢lal 31•tem•nts
The Tnjslees are resptsn$ible for ￿eparing the Tnjstees. Report fnaroal #lalements in accordance wilh
opplicable law ané United Kiryjdom Ac£ounling Standards (United Kin9dom Generally Acwted AccountiThJ
Practice).
The law appltatylt 10 charities in Scoll8nd require* Tw51ees io prepere fin8n¢ial st8lement• for ¢ach financial
yeai whith give a true •nd f•ir ¥1￿* olthe stats olaffoirs clthe Chanty and of the incomin9 tesowces and application
ol re8gureas, ind￿1￿9 the i￿OM• and expthd*ur•, of th• Chari￿1• crynpany for that yur.
In weparing the$e fin8no)I statement5. the t￿j￿e*S are required lo..
Selècl Su1￿19 accounting polue8 and Ihw thern cong$tenUy,'
Ob$eNe the mthods and pnr¢sF*s in Ihe Ch8rflle8 SORP..
Make Judgem￿15 and e51irnate8 Ihoi art r*a3onable and pl￿nt",
Slate wtrètbér 8ppIicgbl? UK A¢countir8 Star*d?rd$ have ljeen follmd. sLèi•ct 19 wy m•t8nal d•p•f￿r•S
di$clob•d and •xplain•d in thè finaneial statemonts.. 8nd
Prapare the finAnci81 Stat￿OnIS on the WifYJ concern b83is thless il 1$ iroppropriale to presurne that Ibe
¢h8rrty will continue in opeialiw.
Th? Trustèes arg re$Fonsible lof keeping sufficient ￿coun￿n9 records Ihot disclose wrth ieasonabl8 accuracy at
any tirne the Iinano¥ positic￿ of the Charrty aTrJ ￿able them 10 ensure thai the financol stat￿nIS Comply with
Ine Gharll*s and Trustee Inve51ment Iscotlandl AGI 2005, the Ch•nl*8 Ac<xtrunl> IScotlJndl RegulJiion8 200610$
8mtnd¢dl the provi8iona ofth¢ trust deed. They Ore oleo r•BpJn#iblo fer s•1￿￿OrdIng Ih• a#i•t$ ofth4 chAriIy
and hen￿ t*irva r•alM•￿• •t•pi ftr Pf•v•niion •nd dot•ctitsn of ot￿r irregularitiès.
This repori w88 approv•d by th• TnAtee$ and $iLTh¢ on t￿11 behall

scornsH COUNTRYSIDE RANGeRS' ASSOCIATION
INDEPENDENT EXAIAINER'S REPORT TO THE DIRECTORS OF sCO￿lS￿ 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 reS￿nsible fof prepamg the finaroal Slat￿￿entS 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 $0 Ihal l rnighl stale lo the trustee5 those matters l am required to slate lo them in an independent
examinerfs report and for no olhgr wrpose. To the fulesl extent pernitted by law, I do rK)t accepi 01 assume
respOn￿bI￿ty to anyone other than Ihe Trust aTrY the TrUst￿S for my Wofk or for doing thls repcn.
8ASIS OF INDEPENDE1￿ EXAMINER'S STATEMENT
My examination carried Dut in accordance with Regulation 11 oflhe 20C6Accountmg R&3uLalions las amendeél.
AA exarnination indudes a of the accounbng records kept by the Charty and a ¢omp8rison of the acxounls
presenied those records. It also Indudes consi¢Jeration of any unusual rtems ?r disdosures In the accounts
and seeks explanatior¢s from the Iruslees any 5LKh m?Iters. The procedures undertaken do not pY0v￿8
all the evidence that wouk1 be rouyeé in an 8udil. conxwently I do not express an audrt owTron on the view
9iven by the accounts.
INDEPENDENT EXAMINER'S STATEMENTS
In the course of my examinatth). no Thotter has CLYne to my attent
Whtch gwe$ 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 I￿OrdS 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 Unde￿anding of th8 accounts
to be 'eached.
hartered ￿=(o￿n￿nI
Unit G6. The Gr￿ary 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

Sco￿1$H COUNTRYSIDE RANGERS. ASSOCIATION
ScO￿lSH CHARITABLE INCORPORATED ORGANISATION
NOTES TO THE FINANCb4L STATEMENTS
R THE YEAR ENDED DE
MB
R 2024
General 1nlomats.on & Bosis ofAccounting
Scottish CoUnty$￿e Rangers, A$%yciat*)n is a Scotbsh Charrt8Ue Incorporated Organisation with rts
printsp81 address at 13A Millg•te, Cupai. Fife. KY15 SEG.
The finanaal statements h•v¥ prepar•d in a(tordanrx with th• charity's const1lul￿n. the Charittès
and Tru$t•• investment IScoV8ndl Act 2￿5, 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 p￿paring their accounts in #¢Corda￿e 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 pre￿r0d 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 8￿OUntIng pc4icies #ppli*d 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 vnTestr*ted r•soLFrces to continu• Ir* o￿TaIlon￿l
•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 $p8ufic cOndrt￿n$ 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

ScO￿lSH 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¢￿011￿nS are reownised on receipt. Olher donation$ Ofe r¢cogni$8<1 otKe the charity h88 bean
notified of Ihe donat￿n. un18ss ￿rtoM18nCQ ￿)dIbOA$ 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 perM￿j 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 ar*d has b8*n 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 C￿t8 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• $ho*n 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 ba￿￿0$. arè initially measured at
transaction pri¢& ifidudirvJ transaction costs ond are SLtbsequenUy carr*d •t amortised cost using the
effective inlere$t method unless the arr¥ng¢ment consblules a finan¢ing tranSa￿lOn, where the
transaction is me•$ur*d at the present volue ol the futUf• receipls discounted ¥t a mrk&t rate ol intefest.
Financial assets das$ffied as receIva￿e wrthin one y*ar are not amortised.
88sic financial lia￿.1￿les. induding enditors and bank loans. 8fg inibally recognised at tran$aclion pr
unless Ihe ?rr8n98menl c￿lS111VIeS • financing trans8clion. wtt•r• Ihe debt in5trumenl is measured at
present value ol the fvture payments dis¢ountsd at a market rate of interest. Financial liabilsties classified
•$ p•yJble within onts y•w •re nol amoitiS•d.
D8bt in•trum￿lI •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$$. Ilnot, they are w?s•nted as nonvcufTenl118bililies. Trade credittsr$ are recognised initi&lly
Ot transacb'on prfce •rrtl sub5equeniiy m••surod al amortis•d cosl U￿r￿j the elfothv& interest method.
Taxation
The th•nty 1$ 8xempt from corpor•lion on ils ¢h•rilatde Ktivrt1￿.
Gov•fnm•nt Grants
Revenue gTanl8 arn recogTh$ed in profrt and b$8 in Ihe year in 4¥hith t￿Y are re¢oiv¢d. Capitsl grant$
r•ceiv8d are treated as delerred ¢r•dits and credited lo profft and lo$$ ac£ounl over the e$bmated useful
life of th• relevant fixed •$s•ts.
Crilical AcC￿ntIng ESliMat￿ and JLidgement8
In th* •p￿ICatiOn ol th• company'$ ¥¢¢ounting pdits¢$. th• diredor$ ¥r• r￿UIred 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•l*s 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

Othoi

>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
C￿dItorS 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