Enter SC No. below **SC043547** APPENDIX 2 Enter charity name below **East Lothian Ploughing Association** ## **Receipts and payments accounts** ||||**For the period**
**from**|**For the period**
**from**|**For the period**
**from**||1
D|Period start date
January
M
h|Period start date
January
M
h|Period start date
January
M
h|Period start date
January
M
h|Period start date
2025
Ye|Period start date
2025
Ye||**to**|D
31|D
31|Period end date
M
th
Y
December
**2025**|Period end date
M
th
Y
December
**2025**|Period end date
M
th
Y
December
**2025**|Period end date
M
th
Y
December
**2025**|Period end date
M
th
Y
December
**2025**|Period end date
M
th
Y
December
**2025**||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**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**| ||||**to nearest £**|**to nearest £**||||**to nearest £**|**to nearest £**|||**to nearest £**||**to nearest £**||**to nearest £**|**to nearest £**|||||**to nearest £**|||**to nearest £**| |**A1 Receipts**|||||||||||||||||||||||||| |Donations|||**1,275**||||||||||||||||||**1**|**1**|**1,275**||**975**| |Legacies|||||||||||||||||||||**-**|**-**|**-**||**-**| |Grants|||||||||||||||||||||**-**|**-**|**-**||**-**| |Receipts from fundraisingactivities|||**3,214**||||||||||||||||||**3**|**3**|**3,214**||**3,341**| |Gross tradingreceipts|||||||||||||||||||||**-**|**-**|**-**||**-**| |Income from investments other than|||||||||||||||||||||||||| |land and buildings|||||||||||||||||||||**-**|**-**|**-**||**-**| |Rents from land & buildings|||||||||||||||||||||**-**|**-**|**-**||**-**| |Gross receipts from other charitable|||||||||||||||||||||||||| |activities|||**125**|**125**|||||||||||||||||**125**|**125**|**125**||**105**| |Insurance refund|||**-**|**-**|**-**||||||||||||||||**-**|**-**|**-**||**-**| |**_A1 Sub total_**|**_A1 Sub total_**|**_A1 Sub total_**|**4,614**||||**-**|**-**|**-**||**-**|**-**|**-**|||**-**|**-**|**-**|**-**||**4,614**|**4,614**|**4,614**||**4,421**| |**A2 Receipts from asset &**|**A2 Receipts from asset &**||||||||||||||||||||||||| |**investment sales**|||||||||||||||||||||||||| |Proceeds from sale of fixed assets|Proceeds from sale of fixed assets||||||||||||||||||||**-**|**-**|**-**||**-**| |Proceeds from sale of investments|||||||||||||||||||||**-**|**-**|**-**||**-**| |**_A2 Sub total_**|**_A2 Sub total_**|**_A2 Sub total_**|**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|||**-**|**-**|**-**|**-**||**-**|**-**|**-**||**-**| ||||||||||||||||||||||||||| |**_Total receipts_ **|||**4,614**||||**-**|**-**|**-**||**-**|**-**|**-**|||**-**|**-**|**-**|**-**||**4,614**|**4,614**|**4,614**||**4,421**| |**A3 Payments**|||||||||||||||||||||||||| |Expenses for fundraising activities|||||||||||||||||||||**-**|**-**|**-**||**-**| |Gross trading payments|||||||||||||||||||||**-**|**-**|**-**||**-**| |Investment management costs|||||||||||||||||||||**-**|**-**|**-**||**-**| |Payments relating directly to charitable||Payments relating directly to charitable|||||||||||||||||||||||| |activities|||**3,060**||||||||||||||||||**3**|**3**|**3,060**||**4,510**| |Grants and donations|||||||||||||||||||||||||| ||||||||||||||||||||||**-**|**-**|**-**||**-**| |Governance costs:|||||||||||||||||||||||||| ||||||||||||||||||||||**-**|**-**|**-**||**-**| |Audit / independent examination|||**360**|**360**|||||||||||||||||**360**|**360**|**360**||**336**| |Preparation of annual accounts|||||||||||||||||||||**-**|**-**|**-**||**-**| |Legal costs|Legal costs||||||||||||||||||||**-**|**-**|**-**||**-**| ||||||||||||||||||||||**-**|**-**|**-**||**-**| ||||||||||||||||||||||**-**|**-**|**-**||**-**| |**_A3 Sub total_**|**_A3 Sub total_ **||**3,420**||||**-**|**-**|**-**||**-**|**-**|**-**|||**-**|**-**|**-**|**-**||**3,420**|**3,420**|**3,420**||**4,846**| |**A4 Payments relating to asset and**|||||||||||||||||||||||||| |**investment movements**|||||||||||||||||||||||||| |Purchases of fixed assets|||||||||||||||||||||**-**|**-**|**-**||**519**| |Purchase of investments|||||||||||||||||||||**-**|**-**|**-**||**-**| |**_A4 Sub total_**|**_A4 Sub total_ **||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**|||**-**|**-**|**-**|**-**||**-**|**-**|**-**||**519**| ||||||||||||||||||||||||||| |**_Total payments_ **|||**3,420**||||**-**|**-**|**-**||**-**|**-**|**-**|||**-**|**-**|**-**|**-**||**3,420**|**3,420**|**3,420**||**5,365**| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**||**1,194**
**-**
**-**
**-**
**1,194**
**944)**
**(**
**-**
**-**
**1,194**
**-**
**-**
**-**
**1,194**
**944)**
**(**
~~======~~|||||||||||||||||||||||| APPENDIX 2 **SC043547** **East Lothian Ploughing Association** |**Section B Statement of balances**|**Section B Statement of balances**|||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |**Categories**|**Details**||**Unrestricted**
**funds**||**Restricted funds**||**Expendable**
**endowment**
**funds**
**Permanent**
**endowment**
**funds**||**Total current**
**period**||**Total last period**|| ||||**to nearest £**||**to nearest £**||**to nearest £**
**to nearest £**||**to nearest £**||**to nearest £**|| |**B1 Cash funds**|**12,981**
**12,981**
**13,925**
**1,194**
**-**
**1,194**
**944)**
**(**
**-**
**-**
**-**
**-**
**14,175**
**-**
**-**
**-**
**14,175**
**12,981**
**Cash and bank balances at end of year**
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
~~=a~~|||||||||||| ||(Agree balances with receipts and payments|||||||||||| ||account(s))||-|-|-|-|-
-
-|-|-|-|-|-| ||**Details**||||||**Fund to which asset belongs**||**Market valuation**||**Last year**|| ||||||||||**to nearest £**||**to nearest £**|| |**B2 Investments**|~~=~~||||||**Total**
**-**
**-**
~~2.~~|||||| ||**Details**||||**Fund to which asset belongs**||**Cost (if available)**
**Fund to which asset belongs**||**Current value (if**
**available)**||**Last year**|| ||||||||**to nearest £**||**to nearest £**||**to nearest £**|| |**B3 Other assets**|**2,745**
**2,745**
**2,745**
**819**
**819**
**819**
**148**
**148**
**148**
**Total**
**3,712**
**3,712**
**3,712**
Trophies
Laptops
Printer
~~——-~~|||||||||||**2,745**
**819**
**148**
**3,712**| ||**Details**||||||**Fund to which liability relates**||**Amount due**||**Last year**|| ||||||||||**to nearest £**||**to nearest £**|| |**B4 Liabilities**|**384**
**360**
**Total**
**384**
**360**
Accruals- Accountancy
~~=~~|||||||||||| ||**Details**||||||**Fund to which liability relates**||**Amount due**
**(estimate)**||**Last year**|| ||||||||||**to nearest £**||**to nearest £**|| |**Signed by one or two trustees**
**on behalf of all the trustees**
**B5 Contingent liabilities**|**-**
**-**
**Total**
**-**
**-**
**Date of**
**approval**
18 March 2026
18 March 2026
Craig James Macdonald
Margaret Macdonald
**Signature**
**Print Name**
~~=~~|||||||||||| |EAS537NB - R+P 2025 / Statement of balances|EAS537NB - R+P 2025 / Statement of balances||2||||||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. |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C2 Grants**
**C3b Trustee remuneration -**
**details**
**C4b Trustee expenses -**
**details**
**C5 Transactions with**
**trustees and connected**
**persons**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**
**institution**|**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|||**1**|**481**| ||||||| ||||||| ||||||| ||||||| ||**Nature of relationship**|||**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|| ||||||| ||||||| ||||||| ||||||| ||||||| ## **C6 Other information** EAS537NB - R+P 2025 / Notes December 2007 3 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|**1,275**|||||**1,275**||**975**| |||||||**-**||**-**| |||||||**-**||**-**| |||||||**-**||**-**| |**Total**
**2 Grants**|**1,275**||**-**|**-**|**-**|**1,275**||**975**| ||**-**
**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|**125**|||||**125**||**105**| |||||||**-**||**-**| |||||||**-**||**-**| |||||||**-**||**-**| |||||||**-**||**-**| |||||||**-**||**-**| |||||||**-**||**-**| |**Total**|**125**||**-**|**-**|**-**|**125**||**125**| ## **4 Payments relating directly to charitable activities** ||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---| |Hall rentals|**23**|














||||**23**|














|**72**| |Insurance|**235**|||||**235**||**235**| |SCPA subscription|**30**|||||**30**||**30**| |Printingcatalogues and stationary|**251**|||||**251**||**527**| |Engravingand trophies|**-**|||||**-**||**117**| |Catering|**572**|||||**572**||**591**| |Rosettes|**146**|||||**146**||**105**| |Raffleprize|**120**|||||**120**||**19**| |Badges|**-**|||||**-**||**-**| |Secretary's Honorarium|**350**|||||**350**||**350**| |Clothing|**164**|||||**164**||**-**| |Fuel|**23**|||||**23**||**24**| |Anniversaryfilm|**-**|||||**-**||**1,000**| |Donations|**944**|||||**944**||**950**| |Equipment|**85**|||||**85**||**359**| |Miscellaneous|**117**|||||**117**||**131**| |**Total**|**3,060**||**-**|**-**|**-**|**3,060**||**4,510**| ||**-**||**-**|**-**|**-**|**-**||| EAS537NB - R+P 2025Additional 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 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|**1,275**|||||**1,275**|**975**| |Legacies||||||**-**|**-**| |Grants||||||**-**|**-**| |Receipts from fundraisingactivities|**3,214**|||||**3,214**|**3,341**| |Insurance refund||||||**-**|**-**| |Income from investments other than land and||||||**-**|**-**| |Rents from land & buildings||||||**-**|**-**| |Gross receipts from other charitable activities|**125**|||||**125**|**105**| |**_Sub total_**
**Receipts from asset & investment sales**|**4,614**||**-**|**-**|**-**|**4,614**|**4,421**| ||||||||| |Proceeds from sale of fixed assets||||||**-**|**-**| |Proceeds from sale of investments||||||**-**|**-**| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**4,614**||**-**|**-**|**-**|**4,614**|**4,421**| ||||||||| |Expenses for fundraisingactivities||||||**-**|**-**| |Gross trading payments||||||**-**|**-**| |Investment management costs||||||**-**|**-**| |Payments relatingdirectlyto charitable activities|**3,060**|||||**3,060**|**4,510**| |Grants and donations||||||**-**|**-**| |Governance costs:||||||**-**|**-**| |Audit / independent examination|**360**|||||**360**|**336**| |Preparation of annual accounts||||||**-**|**-**| |Legal costs||||||**-**|**-**| |||||||**-**|**-**| |||||||**-**|**-**| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**3,420**||**-**|**-**|**-**|**3,420**|**4,846**| ||||||||| |Purchases of fixed assets|**-**|||||**-**|**519**| |Purchase of investments||||||**-**|**-**| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**519**| |||||||-|| ||**3,420**||**-**|**-**|**-**|**3,420**|**5,365**| |||||||-|| ||**1,194**||**-**|**-**|**-**|**1,194**|**944)**
**(**| ||||||||| |||||||**-**|**-**| ||||||||| ||**1,194**||**-**|**-**|**-**|**1,194**|**944)**
**(**| **Nature and purpose of funds** EAS537NB - R+P 2025Additional 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 2025Additional notes (3) December 2007