2024-12-31-accounts - East Lothian Ploughing Association SCIO

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

APPENDI oscr Period start date Mr1h Y Period end date Monlh Y88r From To 01 January 31 2024 offi of the Scottish Charity Regulator Reference and administration details Charity name es charity is known by Regislered eharity number Ch 's principal address East Lolhian Pk)ughing Asswa other n SC043547 Pefferbum Cotlage Markle Mains East Linton Postcode EH40 3EB Names of charity trustees on date of approval of Trustees. Annual Report Name of pern lor body) entitled to appnt trustee (rf Trustee name Office {rf any) Dates acted if nol for *thole y[ Chairman Vice Chair Secretary Treasurer 10 App(nted 1P March 2024 11 12 13 14 15 16

APPENDIX 1 Reference and administration details Names of all other charity trustee5 during the period, if any. (for example. those who resigned part way through the financial period) Structure, governance and management Type of governing document The charity, a Scottish Charrtable Incorporated Organisation and was recc%Jnised as a Scottish charty wilh effect from 7 November 2012. The chartty is administered in aC[danCe wth the temis of its Constitution. Trustee recruitment and appointment Appointrnent and removal is in accordance with the constitution. Trusteeship is open to any indNidual who is a member of the organisation. There appointment wll be voted on at the Annual General Meeting IAGMI by the charity's membership. Under the constitution there should be a minimum of 5 and a maximum of 12 Trustees. At each AGM 4 of the charity trustees must retire from office but they can be reappointed. Objectives and activities Charitable purposes The purFX)ses of the charity are as set out in Object 4 of the Conskn"lulion. in particular are to advance the knoedge of famiing herrtage by promoting and encouraging the skills of ploughing the land by traditional and m(yJem ploughs. in East L0thn and the surrounding areas. Summary of the main activities in relation to these objects

APPENDIX 1 Achievements and performance Summary of the main achievements of Our club last year ran a charity road run for Maggie's Edinburgh. The the charity during the financial period route was 35 miles through East Lothian. The local paper advertised the e and we were delighted wrth all the crowds that came and supported our cause. We held a film nwjht showng Ihe film made from our 40th anniversary OughIng match. A great night was had by all wrth the prc¢eeds being donated to MaggE's Edinburgh. We attended many Ic¢al shows where our club banner was pride of place, Our annual ploughing match went wrthout a hrtch wrth 62 ploughmen entered. Our FaCebk page was kept up to date wlth all of our events and is proving a gocKI Med source for the public to be able to contact us and find further infoMats'. Financial review Brief statement of the charity's policy on reserves The unrestricted funds represent income eamed and donatic$ received but not yet utilised in suppcffts'ng charitable activilies. As a result of the surplus for the peri¢)J the Association has unrestricted funds of £12.981 12023: £13.9251. The Trustees o)nsider these finds are sufficient to enable the Assc¢iab'on to cctinue for the fothcoming year. Details of any deficit NIA Donated facilitie5 and services Irf any) Trustees donate ther time arKI attend Haddington Agricultural show to promote the annual ptoughing match. They also help to mark out the field before the match day and to tidy up afterward5. The trustees also donate raffle prizes for our raffle on the match day. No trustee received reffluneratic in respect of their services as trustee and two trustees {2023". one trusteel was reimbursed expense5 of £1,554 (2023." £1,177). , ¢)ne oftr* trustees, received £350 in the year for administrative. finanaal and seeretarial services to the charity.

APPENDIX 1 Other optional information The Association is a membership organisation and in 2024 the membership was 22 {2023.' 23). Declaration The trustees declare that they have approved Ihe truslees, report above. Signed on behalf of the charity's trustees Signaturels} Full namels) Position {e.g. Chair) Cha Date 1110312025

Enter SC No. below SC043547

Enter charity name below

East Lothian Ploughing Association

	Receipts andpayments accounts For the period from Period start date Period end date to 1 January 2024 D Ye D M h Y 31 December 2024 ~~———.~~	Receipts andpayments accounts For the period from Period start date Period end date to 1 January 2024 D Ye D M h Y 31 December 2024 ~~———.~~	Receipts andpayments accounts For the period from Period start date Period end date to 1 January 2024 D Ye D M h Y 31 December 2024 ~~———.~~	Receipts andpayments accounts For the period from Period start date Period end date to 1 January 2024 D Ye D M h Y 31 December 2024 ~~———.~~	Receipts andpayments accounts For the period from Period start date Period end date to 1 January 2024 D Ye D M h Y 31 December 2024 ~~———.~~	Receipts andpayments accounts For the period from Period start date Period end date to 1 January 2024 D Ye D M h Y 31 December 2024 ~~———.~~	Receipts andpayments accounts For the period from Period start date Period end date to 1 January 2024 D Ye D M h Y 31 December 2024 ~~———.~~	Receipts andpayments accounts For the period from Period start date Period end date to 1 January 2024 D Ye D M h Y 31 December 2024 ~~———.~~	Receipts andpayments accounts For the period from Period start date Period end date to 1 January 2024 D Ye D M h Y 31 December 2024 ~~———.~~	Receipts andpayments accounts For the period from Period start date Period end date to 1 January 2024 D Ye D M h Y 31 December 2024 ~~———.~~	Receipts andpayments accounts For the period from Period start date Period end date to 1 January 2024 D Ye D M h Y 31 December 2024 ~~———.~~	Receipts andpayments accounts For the period from Period start date Period end date to 1 January 2024 D Ye D M h Y 31 December 2024 ~~———.~~	Receipts andpayments accounts For the period from Period start date Period end date to 1 January 2024 D Ye D M h Y 31 December 2024 ~~———.~~	Receipts andpayments accounts For the period from Period start date Period end date to 1 January 2024 D Ye D M h Y 31 December 2024 ~~———.~~	Receipts andpayments accounts For the period from Period start date Period end date to 1 January 2024 D Ye D M h Y 31 December 2024 ~~———.~~	Receipts andpayments accounts For the period from Period start date Period end date to 1 January 2024 D Ye D M h Y 31 December 2024 ~~———.~~
Section A Statement of receipts and payments
		Unrestricted funds		Restricted funds		Expendable endowment funds			Permanent endowment funds					Total funds current period			Total funds last period	Total funds last
		to nearest £		to nearest £		to nearest £		to nearest £	to nearest £	to nearest £					to nearest £		to nearest £	to nearest £
A1 Receipts
Donations		975												975	975	975	1,565
Legacies														-	-	-	-	-
Grants														-	-	-	-	-
Receipts from fundraisingactivities		3,341												3	3	3,341	2,117
Gross tradingreceipts														-	-	-	-	-
Income from investments other than
land and buildings														-	-	-	-	-
Rents from land & buildings														-	-	-	-	-
Gross receipts from other charitable
activities		105												105	105	105	125	125
Insurance refund		-												-	-	-	-	-
*A1 Sub total*	*A1 Sub total*	4,421	-	-	-	-	-		-	-	-	-	-	4,421	4,421	4,421	3,807
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets														-	-	-	-	-
Proceeds from sale of investments														-	-	-	-	-
*A2 Sub total*	*A2 Sub total*	-	-	-	-	-	-		-	-	-	-	-	-	-	-	-	-

**Total receipts **		4,421	-	-	-	-	-		-	-	-	-	-	4,421	4,421	4,421	3,807
A3 Payments
Expenses for fundraising activities														-	-	-	-	-
Gross trading payments														-	-	-	-	-
Investment management costs														-	-	-	-	-
Payments relating directly to charitable	Payments relating directly to charitable
activities		4,510												4	4	4,510	3,357
Grants and donations
														-	-	-	-	-
Governance costs:
														-	-	-	-	-
Audit / independent examination		336												336	336	336	300	300
Preparation of annual accounts														-	-	-	-	-
Legal costs														-	-	-	-	-
														-	-	-	-	-
														-	-	-	-	-
**A3 Sub total **		4,846	-	-	-	-	-		-	-	-	-	-	4,846	4,846	4,846	3,657
A4 Payments relating to asset and
investment movements
Purchases of fixed assets 519 519 - Purchase of investments - - A4 Sub total 519 - - - 519 - Total payments 5,365 - - - 5,365 3,657 ~~—_—---=~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	944) ( - - - 944) ( 150 - - 944) ( - - - 944) ( 150 ~~—_~~

APPENDIX 2

SC043547

East Lothian Ploughing Association

Section B Statement of balances

Details	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year	13,925 944) (				13,925	13,775
Surplus / (deficit) shown on receipts and payments account		-			944) (	150
					-	-
					-	-
Details Cash and bank balances at end of year (Agree balances with receipts and payments account(s))	12,981	-	-	-	12,981	13,925
	-	-	- Fund to which	- asset belongs	- Market valuation to nearest £	- Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £
Trophies				2,745	2,745	2,745
Laptops				819	819	300
Printer				148	148	148






Details			Total 3,712 Fund to which liability relates	3,712	3,712	3,193
					Amount due to nearest £	Last year to nearest £
Accruals- Accountancy						336




Details			Total Fund to which liability relates		-	336
					Amount due (estimate) to nearest £	Last year to nearest £
					-	-


Signature			Total Print Name		-	-
						Date of approval
						11 March 2025
						11 March 2025

EAS537NB - R+P 2024 / Statement of balances

December 2007

APPENDIX 2

SC043547

East Lothian Ploughing Association

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

See additional notes pages.

Type of activity or project supported	Number of grants made £	Number of grants made £





	Total	-

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)		x
Authority under which paid		£
No remuneration was paid to the Trustees. However a small amount is given to the secretary to cover the costs of postage, paper, ink cartridges, telephone calls and other incidentals as allowed by the constitution.		350





If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)	this box	x
Nature of relationship Nature of transaction Reimbursement ofout ofpocket generalexpenses	Number of trustees	£
Reimbursement ofout ofpocket generalexpenses	2	1,554




Nature of relationship	Transaction amount (£) Balance outstanding at period end (£)

C6 Other information

EAS537NB - R+P 2024 / Notes

December 2007

APPENDIX 2

SC043547

East Lothian Ploughing Association

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Donations	975				975	1,565
					-	-
					-	-
					-	-
Total 2 Grants	975	-	-	-	975	1,565
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
					-
					-
					-
					-
Total - - Unrestricted funds to nearest £ 3 Gross receipts from other charitable activities	-	-			-	-
		- Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
Annual subscriptions	105				105	125
					-	-
					-	-
					-	-
					-	-
					-	-
					-	-
Total	105	-	-	-	105	125

4 Payments relating directly to charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Hall rentals	72				72	16
Insurance	235				235	368
SCPA subscription	30				30	30
Printingcatalogues and stationary	527				527	316
Engravingand trophies	117				117	144
Catering	591				591	1,366
Rosettes	105				105	120
Raffleprize	19				19	94
Badges	-				-	222
Secretary's Honorarium	350				350	300
Clothing	-				-	352
Fuel	24				24	29
Anniversaryfilm	1,000				1,000
Donations	950				950	-
Equipment	359				359	-
Miscellaneous	131				131
Total	4,510	-	-	-	4,510	3,357
	-	-	-	-	-

EAS537NB - R+P 2024Additional notes (1)

December 2007

APPENDIX 2

SC043547

Additional analysis (2)

Receipts 5 Breakdown of unrestricted funds	Unrestricted fund 1 - enter name of fund below Unrestricted funds -general	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations	975				975	1,565
Legacies					-	-
Grants					-	-
Receipts from fundraisingactivities	3,341				3,341	2,117
Insurance refund					-	-
Income from investments other than land and					-	-
Rents from land & buildings					-	-
Gross receipts from other charitable activities	105				105	125
*Sub total* Receipts from asset & investment sales	4,421	-	-	-	4,421	3,807

Proceeds from sale of fixed assets					-	-
Proceeds from sale of investments					-	-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	4,421	-	-	-	4,421	3,807

Expenses for fundraisingactivities					-	-
Gross trading payments					-	-
Investment management costs					-	-
Payments relatingdirectlyto charitable activities	4,510				4,510	3,357
Grants and donations					-	-
Governance costs:					-	-
Audit / independent examination	336				336	300
Preparation of annual accounts					-	-
Legal costs					-	-
					-	-
					-	-
*Sub total* Payments relating to asset and investment movements	4,846	-	-	-	4,846	3,657

Purchases of fixed assets	519				519	-
Purchase of investments					-	-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	519	-	-	-	519	-
					-
	5,365	-	-	-	5,365	3,657
					-
	944) (	-	-	-	944) (	150

					-	-

	944) (	-	-	-	944) (	150

Nature and purpose of funds

EAS537NB - R+P 2024Additional notes (2)

December 2007

APPENDIX 2

SC043547

East Lothian Ploughing Association

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts	Restricted fund 1 - enter name of fund below	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds	Total restricted funds last period
Donations					-
Legacies					-
Grants					-
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	-	-	-	-	-	-

Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts*	-	-	-	-	-	-
	-	-	-	-	-	-

Payments

Payments
Expenses for fundraising activities					-
Gross trading payments					-
Investment management costs					-
Payments relating directly to charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	-	-	-	-	-

Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	-	-	-	-	-	-
					-
	-	-	-	-	-	-

					-

	-	-	-	-	-	-

Nature and purpose of funds

EAS537NB - R+P 2024Additional notes (3)

December 2007

APPENDIX 3 OSC r

Office of the Scottish Charity Regulator

’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of East Lothian Ploughing Association

	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2
	Charity name East Lothian Ploughing Association
Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address:	SC043547
	Period start date					Period end date
	Day	Month	Year			Day		Month	Year
	01	January	2024	to		31		December	2024
								(remember to include the page numbers of additional sheets)

	The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 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.
	My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 accounts.
	In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
					Date:		`11/03/2025`

	`Chartered Accountant`
	`Whitelaw Wells`
	`Chartered Accountants`
	`The Lighthouse, Heugh Road,`
	`North Berwick EH39 5PX`

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3 Disclosure section Only Complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose