Scottish Charity Number: SC043297
LOCHS AGRICULTURAL SOCIETY
TRUSTEES’ ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
LOCHS AGRICULTURAL SOCIETY
Trustees’ Annual Report and Accounts For the year ended 30 September 2025
Contents Trustees’ Annual Report Receipts and Payments Account Statement of Balances Independent Examiner’s Report
LOCHS AGRICULTURAL SOCIETY
Trustees’ Annual Report
For the year ended 30 September 2025
Scottish Charity Number: SC043297
Current trustees
Peter Maclennan Chair Helen Sandison Vice-Chair David Sandison Secretary Michelle McPhail Treasurer Iain M Maciver Roseann Macleod Elaine Maclennan Iain Morrison Iain Macleod Christine Campbell Donna Macdonald Lindsey Mackenzie - appointed 02.09.25 David Maciver - appointed 02.09.25 Other trustees during the year Donna Mackay - resigned 31.08.25 Alistair Maclennan - resigned 31.08.25 Angus McDowall - resigned 31.08.25 Jim McLaughlin - resigned 31.08.25 Mark Macdonald - resigned 02.09.25
Contact address
Laxay Showground, Laxay, Isle of Lewis, HS2 9PJ
Recruitment and appointment of trustees
All of the group’s trustees are appointed or reappointed by the members or confirmed at our annual general meeting in accordance with our constitution.
Governing document
The Society is a Scottish Charitable Incorporated Organisation which became a registered charity on 17 July 2012. The assets of the unincorporated association of the same name were transferred to the Society on that date. The purposes and administration of the charity are set out in our constitution.
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LOCHS AGRICULTURAL SOCIETY
Trustees’ Annual Report
For the year ended 30 September 2025
Charitable purposes
Our purposes are:
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to advance community development in rural areas through the provision of annual Lochs Agricultural Show and through information and training events on crofting and land use;
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to provide recreational facilities (Lochs Showground and Lochs Shed) and the organisation of recreational activities (Lochs Agricultural Show), with the object of improving the conditions of life for persons for whom the facilities and activities are primarily intended, in relation to recreational facilities and activities which are available to members of the public at large.
Activities and achievements
The Lochs Agricultural Society continues to champion rural life through the annual Lochs Show - an event that celebrates local crofting, crafts, livestock, produce and community spirit. Alongside the Show's success, we've made key improvements to our site, including upgraded plumbing and electricity, ensuring a safer and more sustainable experience for all. These developments reflect our commitment to progress while preserving tradition.
We especially thank our volunteers, sponsors and community members for their unwavering support as the Lochs Show would not exist without their hard work and we look forward to many more years of growth and celebration.
The annual show was held in July 2025 at the Lochs Showground.
During the year, the charity received grants of £11,675 from Muaitheabhal Community Wind Farm Trust and £4,000 from Scottish Landfill Communities Fund to assist with the cost of improvements to the Lochs Showground, and grants of £7,000 from Eurowind Energy, £7,000 from Coastal Communities Fund and £2,000 from Comhairle nan Eilean Siar’s Ward Priority Fund to assist with the purchase of a new marquee.
The charity also received sponsorship of £15,000 from RWE Renewables UK, £6,000 from Eurowind Energy and £220 from Harris Tweed Hebrides for the 2025 Annual Show.
Trustee remuneration and expenses
The trustees did not receive any remuneration or expenses during the year.
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LOCHS AGRICULTURAL SOCIETY
Trustees’ Annual Report
For the year ended 30 September 2025
Financial position
As a result of the surplus of £6,354 for the year (2024 - surplus of £7,600), the Society had general unrestricted funds of £24,524 (2024 - £15,271) and restricted funds of £351 (2024 - £3,250) at year-end, which the Trustees consider adequate to enable the group to continue for the forthcoming year. Restricted funds represent restricted grant and sponsorship funding unspent at year-end.
Reserves policy
The general fund represents the unrestricted funds from past operating results not yet utilised. It also represents the free reserves of the charity. The trustees have examined the charity’s requirements for reserves in light of the main risks to the charity and consider that sufficient reserves to cover the costs of holding the annual show, which currently equates to approximately £20,000, should be held in unrestricted reserves. This would allow the charity to continue to operate in the event of an interruption in its income streams. Funds are also raised for specific projects as required.
Approved by the Trustees and signed on their behalf by:
Peter Maclennan – Trustee/Chair
Date: 25 June 2026
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LOCHS AGRICULTURAL SOCIETY
Receipts and Payments Account
For the year ended 30 September 2025
| Year Ended | |||||
|---|---|---|---|---|---|
| Year | Ended 30.9.25 | 30.9.24 | |||
| Unrestricted | Restricted | Total | Total | ||
| £ | £ | £ | £ | ||
| Receipts | |||||
| Donations | 198 | 3,000 | 3,198 | 162 | |
| Sponsorship: | |||||
| RWE Renewables UK | - | 15,000 | 15,000 | - | |
| Eurowind Energy | - | 6,000 | 6,000 | 6,000 | |
| Harris Tweed Hebrides | - | 220 | 220 | - | |
| J J Sayles NFU Mutual | - | - | - | 600 | |
| Muaitheabhal CWFT | - | - | - | 2,000 | |
| Grants: | |||||
| Coastal Communities Fund | - | 7,000 | 7,000 | - | |
| Ward Priority Fund | - | 2,000 | 2,000 | - | |
| Crown Estate Funding | - | - | - | 6,000 | |
| Muaitheabhal CWFT | - | 11,675 | 11,675 | 8,325 | |
| Scottish Landfill Comm Fund | - | 4,000 | 4,000 | - | |
| Eurowind Energy | - | 7,000 | 7,000 | - | |
| Kinloch Community Council | - | - | - | 6,000 | |
| Fundraising | 7,586 | - | 7,586 | 7,301 | |
| Annual show | 16,022 | - | 16,022 | 17,195 | |
| Loans | 7,000 | - | 7,000 | - | |
| Other income | 600 | - | 600 | 200 | |
| 31,406 | 55,895 | 87,301 | 53,783 | ||
| Payments | |||||
| Fundraising expenses | 774 | 2,755 | 3,529 | 2,882 | |
| Annual show | - | 17,170 | 17,170 | 17,892 | |
| Equipment | 937 | 16,790 | 17,727 | 3,064 | |
| Repairs and maintenance | 5,899 | 21,924 | 27,823 | 14,550 | |
| Insurance | 4,659 | - | 4,659 | 3,826 | |
| Services and utilities | 554 | - | 554 | 2,357 | |
| Advertising | - | 155 | 155 | 345 | |
| Postages and stationery | 80 | - | 80 | 232 | |
| Donations | - | - | - | 500 | |
| Loan repayments | 9,000 | - | 9,000 | - | |
| Sundry expenses | 250 | - | 250 | 145 | |
| Governance costs: | |||||
| Accountancy | - | - | - | 390 | |
| 22,153 | 58,794 | 80,947 | 46,183 | ||
| Surplus/(Deficit) for year | 9,253 | (2,899) | 6,354 | 7,600 |
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LOCHS AGRICULTURAL SOCIETY
Statement of Balances
For the year ended 30 September 2025
| Bank and cash in hand Opening balances Surplus/(Deficit) for year Reserves General unrestricted funds Restricted funds Assets Building and showgrounds – at cost Portacabins – at cost Equipment – at cost Computer equipment – at cost Liabilities Loan – Laxay Grazings Committee |
30.9.25 30.9.24 £ £ 18,521 10,921 6,354 7,600 24,875 18,521 24,524 15,271 351 3,250 24,875 18,521 251,823 251,823 12,533 12,533 39,580 21,853 594 594 304,530 286,803 2,000 4,000 |
30.9.25 30.9.24 £ £ 18,521 10,921 6,354 7,600 24,875 18,521 24,524 15,271 351 3,250 24,875 18,521 251,823 251,823 12,533 12,533 39,580 21,853 594 594 304,530 286,803 2,000 4,000 |
30.9.25 30.9.24 £ £ 18,521 10,921 6,354 7,600 24,875 18,521 24,524 15,271 351 3,250 24,875 18,521 251,823 251,823 12,533 12,533 39,580 21,853 594 594 304,530 286,803 2,000 4,000 |
|
|---|---|---|---|---|
| 18,521 | ||||
| 15,271 3,250 |
||||
| 18,521 | ||||
| 251,823 12,533 21,853 594 |
||||
| 286,803 | ||||
| 4,000 |
Approved by the Trustees and signed on their behalf by:
Peter Maclennan – Trustee/Chair
Michelle McPhail – Trustee/Treasurer
Date: 25 June 2026
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Independent Examiner’s Report to the Trustees of Lochs Agricultural Society
I report on the accounts of the charity for the year ended 30 September 2025 which are set out on pages 4 to 5.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity’s trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: John E Moffat BA FCA The Institute of Chartered Accountants in England and Wales Address: CIB Services 63 Kenneth Street Stornoway Isle of Lewis HS1 2DS Date: 26 June 2026
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