APPENDI
oscr
Period start date
Mr￿1h 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 per￿n
lor body) entitled to
app￿nt 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 kno￿edge of famiing herrtage by
promoting and encouraging the skills of ploughing the land by traditional
and m(yJem ploughs. in East L0th￿n 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 FaCeb￿k 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 cc￿tinue 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**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~|**Receipts andpayments accounts**<br>**For the period**<br>**from**<br>Period start date<br>Period end date<br>**to**<br>1<br>January<br>2024<br>D<br>Ye<br>D<br>M<br>h<br>Y<br>31<br>December<br>**2024**<br>~~———.~~||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Section A Statement of receipts and payments**||||||||||||||||||||||||
|||**Unrestricted**<br>**funds**|||**Restricted**<br>**funds**|||**Expendable**<br>**endowment**<br>**funds**||||**Permanent**<br>**endowment**<br>**funds**||||||**Total funds**<br>**current period**||||**Total funds last**<br>**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<br>**519**<br>**519**<br>**-**<br>Purchase of investments<br>**-**<br>**-**<br>**_A4 Sub total_                     519**<br>**-**<br>**-**<br>**-**<br>**519**<br>**-**<br>**_Total payments_                  5,365**<br>**-**<br>**-**<br>**-**<br>**5,365**<br>**3,657**<br>~~—_—---=~~||||||||||||||||||||||||
|**_Net receipts / (payments)_**<br>**A5 Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**944)**<br>**(**<br>**-**<br>**-**<br>**-**<br>**944)**<br>**(**<br>**150**<br>**-**<br>**-**<br>**944)**<br>**(**<br>**-**<br>**-**<br>**-**<br>**944)**<br>**(**<br>**150**<br>~~—_~~|||||||||||||||||||||||





APPENDIX 2 

**SC043547** 

**East Lothian Ploughing Association** 

## **Section B Statement of balances** 

|**Categories**<br>**Signed by one or two trustees**<br>**on behalf of all the trustees**<br>**B3 Other assets**<br>**B1 Cash funds**<br>**B2 Investments**<br>**B5 Contingent liabilities**<br>**B4 Liabilities**|**Details**|**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last period**<br>**to nearest £**|
|---|---|---|---|---|---|---|---|
||Cash and bank balances at start of year|**13,925**<br>**944)**<br>**(**||||**13,925**|**13,775**|
||Surplus / (deficit) shown on receipts and<br>payments account||**-**|||**944)**<br>**(**|**150**|
|||||||**-**|**-**|
|||||||**-**|**-**|
||**Details**<br>**Cash and bank balances at end of year**<br>(Agree balances with receipts and payments<br>account(s))|**12,981**|**-**|**-**|**-**|**12,981**|**13,925**|
|||-|<br>-|<br>-<br>**Fund to which**|<br>-<br>**asset belongs**|<br>-<br>**Market valuation**<br>**to nearest £**|<br>-<br>**Last year**<br>**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**||**Fund to which**|**asset belongs**|**Total**<br>**Cost (if available)**<br>**to nearest £**|**-**|<br>**-**|
|||||||**Current value (if**<br>**available)**<br>**to nearest £**|**Last year**<br>**to nearest £**|
||Trophies||||**2,745**|**2,745**|**2,745**|
||Laptops||||**819**|**819**|**300**|
||Printer||||**148**|**148**|**148**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**|||**Total**<br>**3,712**<br>**Fund to which liability relates**|**3,712**|**3,712**|**3,193**|
|||||||**Amount due**<br>**to nearest £**|**Last year**<br>**to nearest £**|
||Accruals- Accountancy||||||**336**|
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**|||**Total**<br>**Fund to which liability relates**||**-**|**336**|
|||||||**Amount due**<br>**(estimate)**<br>**to nearest £**|**Last year**<br>**to nearest £**|
|||||||**-**|<br>**-**|
|||||||||
|||||||||
||**Signature**|||**Total**<br>**Print Name**||**-**|<br>**-**|
||||||||**Date of**<br>**approval**|
||||||||11 March 2025|
||||||||11 March 2025|



EAS537NB - R+P  2024 / Statement of balances 

December 2007 

2 



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. 

|**C3a Trustee remuneration**<br>**C4a Trustee expenses**<br>**C2 Grants**<br>**C3b Trustee remuneration -**<br>**details**<br>**C4b Trustee expenses -**<br>**details**<br>**C5 Transactions with**<br>**trustees and connected**<br>**persons**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**<br>**institution**|**Number of grants**<br>**made**<br>**£**|**Number of grants**<br>**made**<br>**£**|
|---|---|---|---|---|---|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||**Total**|**-**<br>|
|||||||
||If no remuneration was paid during the period to any charity trustee or person connected to<br>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<br>secretary to cover the costs of postage, paper, ink cartridges, telephone calls and other<br>incidentals as allowed by the constitution.||||**350**|
|||||||
|||||||
|||||||
|||||||
|||||||
||If no expenses were paid to any charity trustee during the period then cross<br>(otherwise complete section 4b)|||this box|**x**|
||**Nature of relationship**<br>**Nature of transaction**<br>Reimbursement ofout ofpocket generalexpenses|||**Number of**<br>**trustees**|**£**|
||Reimbursement ofout ofpocket generalexpenses|||**2**|**1,554**|
|||||||
|||||||
|||||||
|||||||
||**Nature of relationship**|||**Transaction**<br>**amount (£)**<br>**Balance**<br>**outstanding at**<br>**period end (£)**||
|||||||
|||||||
|||||||
|||||||
|||||||



## **C6 Other information** 

EAS537NB - R+P  2024 / Notes 

December 2007 

3 



APPENDIX 2 

**SC043547** 

**East Lothian Ploughing Association** 

## **Additional analysis (1)** 

## **Analysis of receipts and payments** 

## **1 Donations** 

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



## **4  Payments relating directly to charitable activities** 

||**Unrestricted**<br>**funds**<br>**to nearest £**|**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last period**<br>**to nearest £**|
|---|---|---|---|---|---|---|---|---|
|Hall rentals|**72**|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>||||**72**|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|**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**<br>**5  Breakdown of unrestricted funds**|**Unrestricted**<br>**fund 1 - enter**<br>**name of fund**<br>**below**<br>**Unrestricted**<br>**funds -general**|**Unrestricted**<br>**fund 1 - enter**<br>**name of fund**<br>**below**<br>**Unrestricted**<br>**funds -general**|**Unrestricted**<br>**fund 2 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 3 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 4 - enter**<br>**name of fund**<br>**below**|**Total**<br>**unrestricted**<br>**funds**|**Total**<br>**unrestricted**<br>**funds last**<br>**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_**<br>**Receipts from asset & investment sales**|**4,421**||**-**|**-**|**-**|**4,421**|**3,807**|
|||||||||
|Proceeds from sale of fixed assets||||||**-**|**-**|
|Proceeds from sale of investments||||||**-**|**-**|
|**_Sub total_**<br>**_Total receipts_**<br>**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_**<br>**Payments relating to asset and investment**<br>**movements**|**4,846**||**-**|**-**|**-**|**4,846**|**3,657**|
|||||||||
|Purchases of fixed assets|**519**|||||**519**|**-**|
|Purchase of investments||||||**-**|**-**|
|**_Sub total_**<br>**_Total payments_**<br>**_Net receipts / (payments)_**<br>**Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**519**||**-**|**-**|**-**|**519**|**-**|
|||||||-||
||**5,365**||**-**|**-**|**-**|**5,365**|**3,657**|
|||||||-||
||**944)**<br>**(**||**-**|**-**|**-**|**944)**<br>**(**|**150**|
|||||||||
|||||||**-**|**-**|
|||||||||
||**944)**<br>**(**||**-**|**-**|**-**|**944)**<br>**(**|**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**<br>**1 - enter name of**<br>**fund below**|**Restricted fund**<br>**2 - enter name of**<br>**fund below**|**Restricted fund**<br>**3 - enter name of**<br>**fund below**|**Restricted fund**<br>**4 - enter name of**<br>**fund below**|**Total restricted**<br>**funds**|**Total restricted**<br>**funds last**<br>**period**|
|Donations|||||**-**||
|Legacies|||||**-**||
|Grants|||||**-**||
|Receipts from fundraisingactivities|||||**-**||
|Gross tradingreceipts|||||**-**||
|Income from investments other than land and<br>buildings|||||**-**||
|Rents from land & buildings|||||**-**||
|Gross receipts from other charitable activities|||||**-**||
|**_Sub total_**<br>**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||||
|Proceeds from sale of fixed assets|||||**-**||
|Proceeds from sale of investments|||||**-**||
|**_Sub total_**<br>**_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_**<br>**Payments relating to asset and investment**<br>**movements**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||||
|Purchases of fixed assets|||||**-**||
|Purchase of investments|||||**-**||
|**_Sub total_**<br>**_Total payments_**<br>**_Net receipts / (payments)_**<br>**Transfers to / (from) funds**<br>**_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<br>East Lothian Ploughing Association|||||||||
|**Registered charity**<br>**number**<br>**On the accounts of the**<br>**charity for the period**<br>**Set out on pages**<br>**Respective**<br>**responsibilities of**<br>**trustees and examiner**<br>**Basis of independent**<br>**examiner’s statement**<br>**Independent examiner’s**<br>**statement**<br>**Signed:**<br>**Name:**<br>**Relevant professional**<br>**qualification(s) or body**<br>**(if any):**<br>**Address:**|**SC043547**|||||||||
||Period start date|||||Period end date||||
||Day|Month|Year|||Day||Month|Year|
||<br>01<br>|January|2024|**to**||<br>31||December|2024|
|||||||||(remember to include the page<br>numbers of additional sheets)||
|||||||||||
||The charity’s trustees are responsible for the preparation of the accounts in accordance<br>with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the<br>Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees<br>consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations<br>does not apply. It is my responsibility to examine the accounts as required under section<br>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<br>Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review<br>of the accounting records kept by the charity and a comparison of the accounts<br>presented with those records. It also includes consideration of any unusual items or<br>disclosures in the accounts and seeks explanations from the trustees concerning any<br>such matters. The procedures undertaken do not provide all the evidence that would be<br>required in an audit and, consequently, I do not express an audit opinion on the<br>accounts.|||||||||
||In the course of my examination, no matter has come to my attention<br>1.<br>which gives me reasonable cause to believe that in any material respect the<br>requirements:<br>•<br>to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and<br>Regulation 4 of the 2006 Accounts Regulations (as amended), and<br>•<br>to prepare accounts which accord with the accounting records and comply with<br>Regulation 9 of the 2006 Accounts Regulations (as amended)<br>have not been met, or<br>2.  to which, in my opinion, attention should be drawn in order to enable a proper<br>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