SCOTTISH ORIENTEERING ASSOCIATION
Charitv Number: SC043563
Compny N￿Mber. SC334748
(A company limited by guarantee)
Directors. R¢p)rt Fin4n¢i41 Stslements
ror the yoar ended 31 Deetmber 2025

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Contents
Pa%e
Chair's Report
Dire¢rors' Repon
Independent Examiner'5 Report to ihe Directors
16
Siat¢men¢ of Financial Activities
Balance Sheet
Note5 to the Financial Statemenis
20

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Chair'5 Re
rt from JonatbaN Mollo
Follo￿1ng the challenges and ulrimaie success of ihe Sprini World Ortenieering Charnpionshtps in Edinburgh in 2024,
an event four years in the makin
2025 M'a5 another important yeai for Scottish Orienteering as we focused on
consolidatin¥ that ttlomentum and delivering against our 202P2029 strdte8y.
The year demonstrated once again the 4rength and resilience of the Scottish orienieering Community. Acro8s Ihe
country our clubs organised c800 events and activitie5, including 4 Scottish Orienteer￿¥ Lea¥ue events. 8 Scottish
OrienieeTin¥ Urban Lea¥ue events. 6 Scoltish Championship races, and a wide ran¥e of local competilions and trainin
opportunities. These event5 continue to provide high quality experiences for participants of all a¥e5 and abilities. while
also showcasing ihe r¢mati'abl¢ ¢ommitsneni of our volunteers.
A particular highlight was the successful reium of the Scottish 6 Da)'s ai Ros'al Deeside 2025. organised through the
Scottish Orienteering 6-Day F.vent Compans,. The eveni aiiiacied ¢￿ipelI10rS from across the UK and overseas and
received extremelv p0511ive feedback for both the quality of the ierraiii and ihe professioi)ali5ni of the orbTanisation. The
succes5 of Royal Dee5ide 2025 provmled a strong plaiforni as we looktyl ahead io JK 2026 iji Penhshire and il)e
SLotiish 6 Days in 2027.
The JK is the largest annual orienteering event staged in the UK and was last held in Scotland in 2012. Despite some
tyPlLal SLottish weatheT11}, the Scottish orienteering comniunity. pul on a fanlasiic event over Easter 2026 w'ith hiuh
quality courses which was very posiiively received by compeiiiors.
Our new siraleg), for 2025-2029 was developed follow'ing exiensive wnSUl￿tion wilh m¢nib¢rs, clubs and volunieers.
The strategy 15 built around four ihemes.. Chan¥ing PeTLeplions. Engaging ExperienLes. Lifelon¥ Paihwavs aiid
Foundaliuns for SucLe55. It refleLls ihe challen¥es facitbg nol only orienteering but niany volunleer-led spiirts, ineluding
demographic prcssurc5. volunieer Capacity and ￿CesS consiraints. while also recognising rhe significant opporwnities
wc havc to broadcn pani¢ipaiion and sirengihen our Community.
Our professional staff. led by Chief Operaitons O￿l¢er Nikki Howard. coniinued io deliver excelleni work across
S¢otland. This included supportingi ¢lubs. dev¢lopiii&7 vglunieer Lraining. sirengiheninky links wilh schools and
Iiniver51ti¢s. and expanding opportuniiies for newcomers and young adulLS. The oiigyoing suppori froiii sport￿0¢]and
rcmains critical io this work and we are graieful for iheir coniinued confidence in Scoiiish Orienteerinb.
The performances of Scoltish athleles during the )'ear were also extremel), encouraging. Scollish conipelilors aLhieved
notable results at international level. while our Scoiiish Elite and Developinent Squad aiid Scottish Juiiior Squad
LontinLied (o provide hi8h quality training and compelitioii opwrtulllties for developiiig athletes. Just a5 Iiiiporiantly.
the wider partilipaiion and enthusiasm seen across all levels of the spon demonstra￿$ the health of our coinniunity.
Financiallv, the Association finished the year in a stable and wTrsilive p051tion. with a surplus of £17.902 and healthy
LinrestTlCted reserves. This Provides reassurdnce as we move into an ambitious peri(xl ￿'hICh include5 major events such
as the JK in 2026, continued invesimeni in developmen( aciiviiy, and delivery of our strategii objeciives.
As alway5, none of thi5 w'ould be wk55ible w'ithout the dedication of our voluTrtecrs. club& professional staff and Board
mcmbcr5. 15Liccecdcd Richard Oxladc a5 Chair itl Scptcmbcr 2025. Richard rellia￿S a board attci)dcc in hi5 oiigoing
role as Chair of the Sioiiish OTi¢nieeTing 6-Da}' Eveni Company. On behalf of Lhe Board. I would like to ihank
everyone who coniribuies iheir time, expenise and enthusiasm io S¢oLiish OrienLeering. The sport in S¢otland
continues to benefit from an excepli¢)nal community and we lo¢* forward wilh ¢onfiden¢e ro the OPPOTtyniti¢s ahead.

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Directors, Re
ort for the
'edr ended 31 December 202>
incor
ratin
the Trllstee5' Re
rt
The Direciors preseni iheir annual report together wilh the financial sthrements of the chariry for ihe Jear ended 31
December 2025. The Dire¢rors. %￿h0 are also Twsiees of the S¢ortish Orienteering Asso¢iotion for ihe purposes of
Lharity law and who Served during the J'ear and up to the date of this rew)r( are set out in the Reference and
Administrative Details section of this report.
This annual repon and financial swements covers ihe Scollish Orienieering Aswciaiion Compgns, only. The prior year
financial 5taternents w'ere con501Klated accounts w'hich comprised the Scottish Orienteerin¥ Association (SOA, the
Charity, or the Cornpan>'} a￿d the SOA'S wholly owned subsidiary the Scottish Orienteerin¥ 6-Day Event Company
Limited {S6D Col. See the F inancial R¢vi¢w' seaion for fi￿h¢r inforniaLlOn.
eetives and Aetiviii
Introduction
Orienteering Ithe"Sport"l is an ¢XCLting outdoor SP(￿1 for pwple of all ag¢s and abilitl¢5. It provides both physical and
menral challenges wilh clear benefirs for healih and M'ellbeing. The aim is io navigaie beN'een checkpoinis ma￿'ed on
a special orienieering map. There is no S￿ rouie and so the skill and fun come from tsyuig 10 find the best way io gol
It5 flexible format enables il to be relevant across a w'ide range of people and places.
In Scotland ihere is a 5troThg and vibrani orienieering ¢(￿nM￿ni￿ with a irack record of staging world class event5
lincludinbi the World Championships in 2024 and ihe renom'ned S¢oiiish 6 Days eveni every 2 S'ears since 19771. Our
Llubs stage over 750 even15 and activitie5 a year froni local io naiional level with recorded participalion figures ofover
-1.S,000 annually. and w'e have active compelilors of all age5 (under 5s through lo over 851 aiid abilities.
The Scottish Orienteering Associaiion 15 the Spons Goveming Body fororienteering in Scoiland and a Tegistered
Lharily. We are responsible for ihe govemance. development and promotion ofsport in Scotlai)d. I￿ainly tl)ri)usyh a
network ofclubs, suptK>rt of junior and senior ellie squ&l& the coordinaiion of Conipdiiions and developmeni of
coaches.
The SOA is one of12 Constituent asso¢ialions of the British Orienteering Federation IBOF} which niaintains the rule5
and uuidance for orienteering in the UK and is a member ofihe Internaiional Orienieering Federation.
The 23 OTienteerin8 clubs in Scotland are members of IK>ih BOF aiid SOA. All Scollish orienteers are expected to
become members of SOA and two thirds are members of BOF as well.
Chxritable purpose and objects
The Charity's charitable purp05e5 are'.-
The advancemeni of publi¥ participaiion in spon: and ihe provision ofrecreaiional faciliiies. or the organisatioii of
reLreatii)nal aLtivities, wilh the obje¢¢ of improving the Conditions of life for the persons for whoin the facilities or
actlVLties are primarily intended.
The objects as stated in the articles of association are.'_
to foster, encourage. promote and develop the Sport in all its forms and at all levels:
to facilitate the development of constituent clubs and groups to provide orienteering facilitie5 and activitie5 in
their local communiiie5.'
to encourage the gromth of public participation in recreatK)nal fflenteerins at regional. national aT
international level: and
to promote outdwr learning in s¢hwls through ihe use of orienwing

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Directors, Report for the year ended 31 December 202S (incorporating the Trllstees, Report) eontinlled
Summary of Main Aciiviiies in relaiion ￿ ihese Objects
A full list of activities can be seen in the articles of association. The main activitie5 are=_
to aci as the naiional governing tr￿Y of orienwing in scotl￿d.
to arriliate to and assist other orgaLiSaiions having objects approved by the Conipany ￿thether in Scotland or
not;
to act as an advisory body on all matters appenaining io ihe Sport:
to raise the profile of ihe sport through mark'eiing and sponsorship- and
to control. &qnction and w'here necessary promoie television and the Inedia in all their &%pects in regard to the
Sport in Scotland
For the purposes of achievit)g ihe objects of the Company, generally w ￿VanCe and safeguard ihe interesis of ihe Sport
in Scotland
to obtsin. colle¢t and rweiv¢ nioney and funds by way of contyibution& 5ubwriptions. affjliation f¢es.
donations, legacies. awards. granis. cover)ants or by oryanising ￿n¢1￿)n5 or events..
tv prtsvide opportunities for partieipants io tonipeie againsi one another if the) so wish:
lo ¢ondu¢i events and compe¢iiions.'
to make, vary, alter, mainrain and enforce regu￿10￿5 and policies for the conirol and govemance of rhe Spon
in Scoiland,.
lo deliv¢r 8 progyressive spms developmeni siraiegy.
io promoie or procure ihe leaching of Ihe Sw)n' and
to Cowoperate wilh schools etc. in ihe promoiion of the S￿rt
StrAte
Following consultation with members. clubs and comrniiitts during 2024 the SOA developed a new strategy for 2025
to 2029.
Oiir vision 1$ Ihat'orienleering is a thriving spon for all generations" We successfully weathered COVID. have
mainiained a robust financial posiiion and organised a very successful Sprini World Orienteerii)gi Chan)pionships
IWOC 241 in Edinbur8h in 2024 Mhich has been rcco8ni5cd as one of thc best evcr. We belicve wc havc a tl)rivin8
sport which 15 opcn lo pcoplc of all a8C5 and abililies alihough like all 5POrts wc havc 50mc challcii8es. Ii) particular we
ta¢¢ demographic Changes tho1, without int¢r¥¢niion. ar¢ lik¢ly io atTKi long ierm participatioii and voluiite¢r capacity.
In summary our challenge is lo susiain the sport to rthin curreni member& whilst aitTa¢iing a new generation of
orienteers.
To meet this challenge we have identified four strate8i¢ aims for 2025 10 2029:
Changing Percepiions- Ihis re¢ognises ihe need io improve the markeiing of our sportto all non-OTienteers
and raise a￿arents5 of the opportunit1¢5 in the 5POrt:
Engaging LxperiLmces- thi5 recognises thc need to provide competitive and social experiences M'hich
persuade all new¢omeTS io od(w¢ the sporL and rethin experienced orienieers,.
Lifelong Pathway5- in parallel with providing Engaging Experience5 we also recogni* the need to provide
struciured pathwavs for re¢reaiional orio)ieers. performanLe aihldes and io develop wolun¢eers. These are
necessary to get newcomers to adopt orienteering lthev see a future sport) and for reteniion of existing
orienteers (they contitlue to have opportunitie5 for progression)..
Foundaiions for Success- lasily. we have io do the basics well. providing good perfomiance ai a naiional level
and supporting ¥lubs wilh guidance support on an ongoing basis including equaliij, diversiiy and
inclusivity.

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Directors, Report for the year ended 31 December 202S (incorporating the Trllstees, Report) eontinlled
The core aciiviiies to deliver on ihese aims over ihe nexi four years will include..
Chan¥in¥ Perceptions=
Focussing on younger adulis io address the 2040 age gap. particularly through building partherships wilh
clubs and organisations
Developing initiatives to encourage faniilies and young people io take up orienteering
Engaging ExperI￿ceS
Supporting clubs with high quality resources to engage local audiences. and to ensure good newwnier
experiLmces
Delivering top-level events such as the 6 Days mulii4ay evenL and JK 2026
Lifelollg Pathways
Developing and promoiing clear pathway5 for the core groups oforienteers.. performance aihleres- recreational
orienicers and volwircers
Deliverillg training for the development of our yo1￿leerS and recreational orienteers and 5UPPOrting our
perforn)ance aihlele5
Foundations for Success
Supporting clubs around managing ¥¢ces5 and complian¢¢ wilh legal T¢quir¢ments e5p¢¢iJlly safeguarding
Co-orduiating a balan¢¢d annual programme and ensuring high qualit}. naiional level wmpetiiions
HelpinbT with the management of map 51ock w'hich is a major asset for ilie sport.
In summary, orienteering has a hugc value and poieniial for communiiies and individuals in Scotland. li offers a unique
Syner￿ of menthl and physical challenge tailored for panicipants of varying age and ability.. With efteciive
enbTa&Temeni and focLissed development of the e¥isiin8 club and volun*er neiwork we aim io idei)tify aiid reduce
barricrs to wider participation and bring ihe benefits and full of ihe 5POrt to &5 maJi> people in Scoiland as possible.
Delivery of ihis siraiesy will clearly further our Charitable objectives.
This 5CCtion 5Cts out thc impact of Scottish Orienteering in 2025 by linking the strategic aims for 2025 to 2029, set out
above. lo the reality of the work of our Staff and club5 across Scotland. li has ￿en a vcry busy yearl
Changing Perceptions
Focu58ing on younger adults to addres5 the 2040 age gap. particularly through building partnerships Wjth
clubs and organisations
Developins initiative5 to encoura8¢ famili¢5 and Y￿￿8 peoplc to take up orienteering
Adult Be
inners Coachtn
The SOA took the lead in providing a fomiat for adults (and in particular young adults) to gain the basic skills which
would provide them with the ¢onfid¢n¢e to try orientee[￿￿. Tth"o adult beginner coaching day5, aimed at youn¥ adults,
have been delivered this year {EAlinburgh and Aberdeen}. A qualified coach has planned and led ihe day, which
progres5e5 participants from beginner level up to being able to competently complete a I'DI level course.
eni
To introducc the concept of oriLryiteering to youngstcr5 and suptK>rt clubs to oct familics ai)d vouno pcoplc involved the
focus has rerumed io iniroducing orienieering io ¢eachers. Con¢inued CPD and inuoduaory sessions have been
delivered ro exisiing ieachers across the Couniry and ai (eacher confLYences. Work has also been focussed on reaching

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Directors, Report for the year ended 31 December 202S (incorporating the Trllstees, Report) eontinlled
future ￿a¢herS by encouraging further educaiion insiiwiions io in¢orpor8ie orienieering sessions inio iheir delivery
programme. Sessions have been delivered io approxima￿1)..￿0O Wdinee reachers this year.
PTovid
a taste of orienteerin
to
ou
Our clubs continue to take the lead in delivering orithieeriTrg to vtsung people through links with Aciive Schtsols and
after School activities and with club development orricers goin¥ into sch(K)Is or youih ¥roup5 lo deliveT se5sion5.
CASE STUDY.. Outdoor L
arnin
Challen
- Edinbur
This is an annual F.dinburgh Council organised eveni ihai is open to all primary. sehools across F.dinburgh. With ihanks
to ESOC for continuing the relationship w'ith the OLC. Ihere wa5 a maze that around 1800 chi]dren enjoj'ed over 2
days. In feedback from pupils, orienteering ￿'aS mentioned repeaiedly as a favourite activity.
They enjoyed the orienteering maze because they had io'sthy focussed and be fast.
I"hey liked that li was 'fun and challenging,
They thoughi rhe maze was'really fun"
Teachers also gained ideas io take away. and said they w(￿Id.
Use orienteering outdoors more often in their own sellin8
Adapi orienteering aeiivilies to dirrerent Surr(￿ndingS and spaces
Link orietiteering to Midcr ouid(N)r Icaming. wildlifc aThJ lif¢ skills
Overall, Ihey saw orienieering as praciical. adaptable and very ba)eficial
Our second Aduli beginner Day saw 8 panicipants from local running clubs. walking clubs and the Aberdeen
University OTienteeTillgY Club 518ned up for ihis session thai w'as led by MAROC IMeiMber Kalja Neuinaii. Parlieipai)ts
found this session 'u5eful and exciting. said they would definitely 80 orienteering again irt the future with joining a
club beinbT a possibility.
OTieni¢ering was intri)duced lo 100 primary. leaching siud¢nts a¢ros$ 2 days. in preparatign for them to go on
pldiement. Activities inLluded games to help iviih under51anding map& setting map5 ai)d recognising orienteering niap
symbols. Participants also had the opportunity io try some real orienteering within the university campus.
Peedback..
'The 5e5sioll provided a variety of interesting and activities that I can take into schools,
'was a very good experience thai I w'ill be able io lake into mv fuwre leaming and have ¥ained more
knowledge akout orienteering and hom. it helps child
Engaging Experienee5
Supporting clubs wilh high qualiiy resources io engage local audi￿¢¢5, and ts) ensure good newcomer
experiences
Delivering top-level events such as the 6 Days multi41ay evenL and JK 2026

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Directors, Report for the year ended 31 December 202S (incorporating the Trllstees, Report) eontinlled
Delive
of Events
Our clubs delivered 279 local atml regional events across Scotland which are all suitab]e for anyone of any
level io tak'e part
Our clubs delivered 6 Scotlish Championship events. 4 Scottish Or1en￿er7￿g League. 8 Scottish Orienteering
Urban League evthts, the Scottish khools and Brilish Schools Orienieering Festival and the British Night
Orienteering Championships
The Scottish Orienieering 6 Day Eveni took place in Royal Deeside in Jutyl August 2025
ortin
Clubs
We have provided regular opwrtunities for clubs io learn from each othtt such as the monthly Ctstnniunity
Conversations and the Club Nelm'orking Day in the delivery of en8a¥ing expeTiei)ce5
Club ResouTLes, available through the Club Toolkil on the SOA website. provide support for the delivery of
enbjaging and safe events. A new. nem'comer leaflel w&s d¢v¢k>p¢d and ¢irculaL¢d to ¢lubs ii) early 2026
'rhc Scottish 6 Day Ori¢nic¢ring Lvcni iihe 6 Da!'s} was hcld for lh¢ 25th iimc in ?025, on Royal D¢cside.
Aberdeenshire. The Scoiiish 6 Days Orien￿er1nbTr eveni is a biennial evenL fIr￿ held in 1977. and tskes place in a
different area ofscotland each time.
Five fore51 ori¢nk¢ring days in areas along Royal D¢eside and one urban sprint day in Ballaier aitract¢d approximately
2.500 compctiiors per day. Thc cveni provided a hol¥Jay festival experience where the competiiors plus their faiiiily
and fricnds brinbi an enormous cconomic ix)osi io the I￿al area. 20 of our clubs assis¢ed the volunicer-lcd ceiiiral
orbpanisins team io deliver this event with one SOA paid employee supportiii¥ the event Iob7eiheT wilh profe5sioiial
event services arhd firsi aid support.
This year, Kin&Fdom of Fife Orienleers organised ihe annual Scoiiish Schools OrIen￿erIng Fesiival in Pit¢encrieff Park,
Dunfermline. SOA helped advertise ihe eveni 10 all schools across Scoiland. ¢aking advantage of the Active Schools
network as well as our contalts from previous development work. 321 pupils look pan.
Lifelong PAihways
Dcvclopins and promoting clear pathways for the core groups oforienteers.. performance athletes: recreational
oricntccrs and volutltcers
Delivering training for the development of our volunteers and recreational orienteers and sUPPOrtin8 our
performance athletes
Coach training
I ne￿ Lead Coach trained ￿1th 6 in the prv¢e55 {SQA Level 7)
I I tLew' Club Coache5 traincd ISQA Levcl 51
16 new Coaching Assistants trained (l-oundation)
12 new Young Coach Assistants trained
Volunteer training
16 Young Planners trained
5 Grade C and 2 Grade B controllers trained
21 tTained in First Aid
13 provided with mentor trdining
Event Safety woik5hop tiaining provided
Coach, Controller and Planner CPD delivered

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Directors, Report for the year ended 31 Deeember 2(12S (iDcorporAting the Trllstees, Rewrtl continued
Junior S u&Js
Juiiior development happen5 at club. regional and Scottish level and is provided by volunteers and supported by the
SOA.
At national level, the Scolt15h Junior Orientttrin¥ Squad (SCOLTOSI provides a coachin¥ and developtnent
programnie for young Scollish orienteers (13-181 I￿h0 shoiv talent in the sport. 40 juniors get togetlier 10 train
at 6 camps each year held ar￿nd the country.
At regional level, Ihere hawe been East and we￿ area junior squads. and mosi notabl), there has been a
reinvigoration of ihe North area jwiior squ￿1 w'hich organised the fjrst north iraining day open 10 all juniors for
a number of years. There have been 15 junior regional iraining segsions thig year.
Develo
romoiin
clear
alh￿.a
s for ihe core
f orienieers
VolunieeT and Participation graphics for juniors and seniors have been developed. More details cath be found on the
SOA website.
Foundations for Success
Supporting clubs around managing access and compliance wilh legal requirements especially safeguarding
Co-orduiaiing a balanced annual programme and ensuring high qualiiy naiional level competitions
Helping with the management of map st￿k which is ¥ major awt for the sport.
The SOA continues to support elubs in eonn&tion with any issues regarding aceess ￿ orienteering areas and ei)biages
rebTularly with the National ALLess Forum INAFI. Forestry Land Scotla1￿ aiid Naiure ScoL.' RSPEJI CaiTn&?Drni National
Park in connection wilh Capcriaillie access resiriciions. A query. ￿a5 raised this }'car ivith the NAF li) rcspcct of
restrictions on access due to wildlife leading lo ihe es￿blishmen[ of a sub group.
The implementation of Ihe updoied PVG requirements has seen a signtficani increase in the workload of volunteer Club
Wclfare Officers IhL5 year 5LlPPOrted by thc SOA O(ficc *.ho proce55 all PVG application5. Thc SOA ha5 enbTa8cd and
providcd 8Liidancc and sUPPOrt thr(w8h regular club ￿elfare otyicer mcelings through thc )car in respect of the changes
to l¢gi51aiive requirements and in ¢onne¢tion w'ith ihe additional guidance issued by the SOA in respect of
Safeguarding Children Telaling to trips. ar¢omrnodation and other maiters.
in4n¢i#l Review
Overview
In 2025 our reported finanLial results covLY ihe SOA only. In 2024. as a resuli of woc 24. Ihe income of SOA and ¢lie
S6D Co combijied was greater than £0.5m. As a result in 2024. under Scottish law. we M'ere rcquircd to prcsciit SOA
consolidated accounts (thai is accounts ￿'hICh includcd the results of both thc SOA and the S6D Co. NNhich is a wholly
owned subsidiary ol-the SOA) and ¢he 2024 accounts were wuired io be subje¢¢ io audii. w'hich provides o higher
level of assurance but gives rise to a signifi¢ani addiiional ¢OSL raiher ihan independeni examination. In 2025 the
cotnbined incotne of the SOA and the S6D Co was le55 than £0.5ni and therefore we were not requiTed to prepare
consolidated accounts and an independent examination. raiher than then an audit, of the result5 was required. It 15 noted
that fri)m 2026 the income threshold for audit and consolidated aceounts has been incr&qsed io £ Im and so it is unlikely
that the SOA w'ill exceed the threshold in fvture yvdrs.
For the }'ear ended 31 December ?025 SOA-S income ￿"aS £728.9(A)12024". £274.0921 and t¥pendI￿[c was £211.058
12024." £302.649), giving a SUTplus of £17.9)212024 deficii of£28.5571. The surplus compTlSed £9.224 relating to
unrestricted fvnds. for which staff vacancies were a significant factor. and £8.678 relaiing to restricted funds which was
due to the timing of sportscoiland development spend with significant grant fi]nd￿8 rtreived in 2025 being spent in

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Directors. Report for the yt4r ended 31 December 2025 (incorpornting the Trustees. Rewrtl continued
quarter 12026. The deficir in 2024 comprised a deficit on unrestricied fvnds of £5.627 relaiing ro WOC 24 and a
deficit of £22,930 on restricted funds reflecting planT￿d reduction in Junior and Senior Squad Funds.
Looking ahead, following addiiional funding fn)m ihe Scottish Governmen¢ sponscoiland has provided addiiional
funding ro ihe SOA in 2026 of c£19,0(K> io supp)n core costs. The SOA Board are considering how w best uiilise these
fund5.
Intome and Expenditure
The largest source of SOA income in 20?5 was grani funding from sw)rtscoiland of£i18,735 (2024.. £117.271 } which
is primarily restricted to development of the sport. Funding from ihe SOD Co ￿'aS £4425012024." £64 ?04} following
the successful Roval Dee5ide 2025 6 Day Eveni. SCO￿Os rdised £?1.835120?4.. £45.546} ii) 2025 to run their
progyramme of training and conipeiiiions. Ivhich ￿'aS lower ihan 2024 due to ther¢ being no overseas tour in 2025. In
addition. SOA tnember5hip fee5 amourhied to £15.979120?4.. £14.946).
As in 2024, the largesi areas of expendiwre in 2025 were professional sthff costs of £147,34912024.. £142.3301
lollowed by ScutJOS of £20.66012024.. £55.258). In 2024 SOA also incurred expaidilure of £55.012 relating to WOC
24.
Reserves and Res¢rv¢s Polic).
At the end of 2025 the SOA'S total reserves amounted 10 £269.82012024.. £251.918). ofwhieh £10.1.99912024..
£95,121 I was hcld in rcs¢ri¢¢ed rcscrves lih0￿ funds ihai musi bc US￿ for a specificd purpose) ai)d £165,82112024..
£156.5971 in unrcsiri¢t¢d rcs¢rv¢s. w'hich may be used for any purpose in support of ihe SOA'S objcctivcs,
The largest restricted funds relate 10 51)ortseoiland £62.33112024.. £5.1.764) and ScotJOS £18.59612024'. £37.42] }.
The lev¢1 of r¢s¢rv¢s in $portSLoiland resiriLicd fvnds is primaril), a mailer gf iiining) as 5POrtwoiland operaie oil an
April- Mar¢h financial )'ear. meaning a quarter of ihe annual gr•Li Ic£30.0(Kll is held in SOA reserves at our year end
to L¢)ver exp¢ndiiure in the folloii'ing Januar). March.
SOA ha5 a forrEial reserves polic>. in place. The policy defiiie5 Available Reserves as uiireslricted reserves less Stock
and fixed assets. and the Available reserve5 on this basis ii'ere £160.154 at 31 Deceniber 2025.
Available reserves are required bv ihe SOA io alloiv for unforeseen matters. In particular. a sig>nifican¢ amount of SOA
income is received in grants from 5POrtscotland. the receipt of which is outwiih OUT direct control. Funher the second
laTgye5t source of income is grants from the S6D Co which are reliani on successful bi-annual event5 taking place.
Awailable reserves are required to ensure ￿"e have time io ￿k.¢ appropriaie aLiion in the eweiii of ¢hese incc)me sireanis
reducing or being M'ithdrawn. Su¢h ￿110￿5 are likely io be a reduliion in MalTing levels and relaied operaiions cosis.
We would expect to receive appropriate notice if inc[￿¢ from 5PDrtSCOtland or the S6D Co wa5 not to be received.
However, in particular in relation io sportsioiland. Ihis ¢annoi be guaranteed and therefore we ¢onsider our poli¢y
should be set assuming minimal notice is re¢¢ived. A poli¢y ofholding o level of reserves to ¢oveT a number of months
operating c05t5 (an Operation5 Re5crvtl 15 con5idtred appropriate a5 thi5 would allow u5 to pav staff and have in place
appropriate facilitie5 durin8 a period of businr55 ieduction. We considei a 6 month PeTiod of opeTating costs to be
appropriate, taking inio account time iieded for decision niaking and relatd actions. Operating costs in this context
are defined in the policy as committed staff costs plus budgeted costs for running the SOA. Currently the Operation5
Reserve is set at £90.000.
In addition we consider that funds could be required in relation to unbudoeted essential investment. for example in
relation to cj'ber security. (an Asset Replacemeni Reserve). Currentl). Ihe Assei Replacemeni Reserve is Set at £5.000,
giving a total financial reserve of £95,0(M).
10

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Directors, Report for the year ended 31 December 202S (incorporating the Trllstees, Report) eontinlled
The table below summarises the reserves posiiion..
Balance at 31 December 2025
Total Conipany reserves per the fmancial siaternents
£269,820
Le5s.' restricted reserves
{£103,9991
Unrestritted reserves
£164J21
Less.. Fixed assets and stock per ihe financial staiernents
(£5.6671
Avuilable reserves per SOA policy
£160.154
Financial reserve required per SOA policy
£95.(M)O
Headroom of ai'ailable r¢s¢n'¢s at JI December 2025
£65.154
The hcadroom over financial reserves required is increased from c£56,IM)O in the prior year as a Tesult of ihe 2025
surplus on unresiricicd rcscrycs, albcit lower ihan thc c£75,1)00 repor￿ in the 2023 accounts prior io ihc inipact of
WOC 24. The headroom will provHle flexibilil), and Coniingency over ihe 2025 to 2029 plan period. and allow. SOA 10
budb?ei for small deficits.
The reserves di￿v$s¢d above are for ihe SOA Company. In addiiion ihe S6D Co retains reserves to allow the
organisa¢ion of ¢he 6 Day eveni. The Teseryes threshokl is currenily sei ai £lOO.000.
Investment powers policy 8nd perforrn&nce
In aicordance with the Memorandum and Articles of Associaiion. Ihe Direrfors have considera ¢hat it is inappropriate
to invest in stOLks, shares and propert), and ihai surplus funds should be held in a mixiure of ¢urrent and invesimeiit
accounts lo m&xiniise interest income. maiiitain accessibility. and minimise risk. The Compan), invests in fixed term
lup to l ycarl and nolicc bank dLPOSits via thc Compan), 5 Charitics Aid Foundation Charity DcrK>sit Plaiforni account.
Interest earned from Ihe Company's Chariiies Aid Foundaiion CTharity Deposit Plaifomi account amounted to £8.372 in
2025 12024.. £11.039).
Risk 855e55metht
The t)ir￿lor$ have overall responsibiliiv for ensuring ihai ihe ¢hariry has assessed Ihe major risks ¢0 w,hich it is
exposed. in panicular 10 ihe operaiions and finan¢¢s ofthe ¢harii)'. The Direciors recognise thal the systems in place
are d¢5igned to manage rather than climinate thc risk of failure to achieve the charity's objectives.
In order to improve the fornial risk management proces4 the Directors annually review ihe systems in place, and have..
idetitified atid evaluated the risks on an ￿goIng b&sis
considered the types ofrisk to which the charity is exposed
identified the leiel of ac¢ep¢able risk
a5ses5ed the likelihood of the risks concerned materiali5ing
assessed the charity's abilitv to reduce the incidenee and impaci of risks ihat do Ma￿lalIse
put in place a system for moniioring and re￿rtIng on risk and de￿115 ofcorrective action taken
11

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Directors, Report for the year ended 31 December 202S (incorporating the Trllstees, Report) eontinlled
The principal risks of the SOA are as follows..
$5 of ke>. volunteer5 Board rnembeT5'. reciuiting Director5 for iK>th the SOA and S6D Co Temain5
a challenge. In respect of the SOA there are vacancie5 for the Event Director and the SecTetary and the
ierm of the Safeti. Direcwr ends at the nexi AGM. and ihe S6D Co Finance Direcknr plans io rerire in the
near ierm. Finding replacements remains challenging. In addiiion, we are reliani on volunieers noi onlv ro
run our Schedule of eve￿15 al all leve15 (include the bi-annual 6 Dav) but a150 to 5UPPOrt SOA in mana¥ing
the 5POrt. The risk remaÈns thal the pool of suitable volunteers Is lirniled. and this in turn places strain on
various aspects of running the sport in S¢oiiand. Addressing this risk 8 k¢i' focus of the Lifelong
Pathways ihem¢ of our Straiegy.
Lack of S￿￿1£1¢￿t experitneed tvtnt offieial$." Ihe many high-profile events recently pui on and planned
for the next few }'ear5. includingr WOC in 2024. Scottish 6 Days events in 2025 and 2027. the British
NibThi Championships in 2025 and ihe JK in 2026 all place a great srrain 01) a liiniLed Tx>oI of experienced
0￿1ClaI5. Development of our w>ol of eveni oificials coTriinues to be one of our focus areas.
IT security issut I loss of dAt#-. There is an ever-preseni risk of IT systems and / or dath becoming
comprotnised illLludin¥ in relation to cyber aitscks. To miligaie ihis. we regularly review our IT I daia
policies and processes.
Ev¢nt safety 8nd 58fegu4rding issufs.. There is a risk of eveni s8f¢ry issues arisiiib particularly in relation
io urban orienteeriiig, and a risk of safeguarding issues arisin¥. These risks are parlially mitiuated by
learninbv from issues arising and regularly review'in8 atwj benchtnarking policies.
Reduction or cornpl¢t¢ loss of s￿rtS¢0¢14nd funding.. Currenily we receive around £120,000 per year
fr()ni sport5Loiland. This risk has bLen partially niiliyaied by the development of our siraiegy coverin
2025- 2029 and the agreement of this Mr￿eBY and related longer term tsrgets wilh sportscoiland.
pi
The strategy of the Charity for 2025 10 2029 and the related a￿•Ville9 to achieve the siraie¥ic aims are set out iii the
Objective% and ActLVlti¢s section of ihis report. Followiiig the successful delivery of Royal De¢side 2025 aiid JK 2026.
Lipcoming major even15 include the World Masters Multi-Terrdili Bike Orleiiteer￿ig in September 2026, and tlie
Scottish 6 Day Event in Perthshire in 2027.
'tru¢ture
overnanee and man
tmen
Scottish Orienteerin8 Association is a company limited by 8uardntee. It is re8lStered in Scotland. It IS governed by a
Memorandum and Arii¢les ofAsso¢iaiion and asso¢ioied Bve-Laws.
Management of ihe charity
Thc Charity 15 govcrncd by the Board of Director5 Ivho meet at least four time5 per year. The Director5 of the cotnpany
form the chariij Trustees. DLTeciors are elecied at the Annual Cjeneral Meeting of ihe company. They hi)Id office for.3
year% and are eligible for re-elecLion for a further 3 VVdTS after M'hich ihe). are noi eligible for re-eleeiion for l year. The
iompvbition of the Board is monitored on a regular ba515 to ensure that the member5 of the Bvard have the necessary
bkills and expertise required to govtm the Charit).. A budget 15 Set annuall) in adv￿)Ce and submitted to the Directors
fur approval. The day to day running of the Charity 15 conducted by w)fe55ional staff. led by the Chief Operating
Officer ICOOI reponing io the Chair. The Board set ihe remuneration of the C(K) by reference to performance and
public Sector pay benchmarks. Respon5ibilit)' for running the Charity. to deliver Ihe annual and strdteoic plan is
delegat¢d to the COO, bu¢ Directors also have reswkn5ibilities in particular area5 a5 described below. The pv5ts of
F.vents t)irecior and Secretary of ihe Board are Curr￿1]Y vacani and the￿rore operaiional and Board secrethrial matters
delcgatcd to thc COO arc OVLYscen by thc Board.
Chair of the Board of Directors responsible for providing inclusive leadership io the Board of Direcrors to achieve
effective governance and the agreed obje¢(ives ofihe SOA. The Chair also line manages and suppons the Chief
Operating Officer as re9uiied in the eiecution of their dutie5. They act as an amba55adoi and the public face of the
SOA. togetheT Il'lth the Chief OpeTating Officer.
12

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Directors, Report for the year ended 31 December 202S (incorporating the Trllstees, Report) eontinlled
D¢￿elOpment Dtrector, responsible for ihe developmeni of ihe spori ihrough SOA and ¢lub acitviiies as well as
volunieer development. such as for eveni organisers and coaches. and for highlighiing developmeni opkx)ffuniiies io Ihe
Board. The Development Director ￿8￿larlY meets with the sportscotland funded development team on development
matters.
Marketing and Communications Direclor. responsible for the markeiing of ihe SOA and ics activities and
LOtninuniLaiivn5. workin¥ Lb5elN' with the COO and relevant developtnent team staff.
Equality, Welfare & Diversffttv Director. responsible for equality. welfare and diversity matters and oversight of the
inipleinentaiion of relevani policies.
Fit)4nee Director, responsible for budgdiig. mainthining the financial accounts. and overseeing rol￿91 financial
syovernance. The COO arhd Adminisiralive As5i5tant are responsible for day to da). financial matters such as paynients
and invoicing.
E%ent$ Director l¢urret)tly vacant and formeriv Called l)ptratKbn$ Director). responsible for overseeing the day-
10-day aLtiviiies in ihe sport and niajor cveiits in Scotland lothcr ihwi the Scoitish 6 Days), and highlighiing to ihe
Board Telated opportunities and risks.
Performance Director. responsible for ihe developmeni of tslenied a[hI￿¢S and ihe managemeni of the Junior. Senior
and Veieran Performanc¢ Squ￿15. and reiaiionships wilh ihe Briiish Orienieering Performance Programme.
Safety #nd Policie5 Director. resp{￿S1b1e for in51illing a culiure of safety in the SOA. ensuring cornpli&ice with legal
requirements and maintaining policies that are fil for pu￿5¢.
Seeretary of the Board {eurrtntly i'aeant). responsible for *Jministerin8 ihe business of the SOA Board.
Youth Director. responsible for bringing ihe voice of ihe younger 8enera(ion to ihe Board.
The Chair of the S6D Co Board provides regular rep￿$ ￿ ihe SOA Bo8rd and regularly attends SOA Board nieetings.
Directorltrustee recruitmtnt and induetion
rhe %()A uses nieniber eniail coniriiiiniialK)nS to re8ularly reque￿ that members put themselves forward for election to
the Board at the A(JM, and provide5 detai15 ofthe Board roles in ihese coniiiiuiiiLaiions. lil accordwice with the
Arti¥les ofAsboLiation, Directors are appointed for a Ihree-)tar iem) ai ihe AGM bui are eligible io seek io be re-
appointed for a seLond ihree-year iemi. The Board ha5 ihe pom.er io COvOPi abpirani Dir￿lor5 io valani rrt)siiioi)b iii
anticipation of fonnal election at a subsequent AGM. AII SUA Direclors are Tequird io Iiave PVG di5cIosuTes. New
Director5 go through an induclion process, are briefed on Iheir legal Tesponsibililies. and supplied with a copy of the
memor￿dum and Arii¥les ofAssoLia¢ion. They are advised on ihe aims and values ofihe Chariiy aiid ihe ¥onient or
the SOA Strategy. DireLiors are requird 10 undertae regular online safeguarding tyaining and training is provided
throu¥h Board meetings of relevant maiters such as the responsibiliiies of Chariiy trustees.
13

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Directors. Report for the yt4r ended 31 December 2025 (incorporating the Trustees. Rewrtl continued
Staternent of Tru5tees' responsibilities
The Director5 are responsible for preparing the Directors Annual Report and the finaTKial stateiments in accordance
wilh the applicable law and unli￿ King(knm A¢couniing Sthnd8rds (Uni￿1 Kingdom Generally Accepred Accounting
Praciicel.
Company law requires the Directors to prepare financial slaternents for each financial year that give a Irue and faiT
view of ihe stale of the affairs of Ihe charithble conipany as ai the bal￿}ce sheet dale and of its ijicoming resources and
application of resources, ineluding income and expenditure. for the financial year. In preparing those financial
statements, the Directors are required to..
Select 5uilable accounting policies and then appty them consistently:
Observe the method5 and principle5 of ihe Charities SORP-
Make judgemenis and esiimaies Ihat are reasonable and prudeni:
Stale whether applicable UK ALcountin¥ Standards have been followed. subject to any material dePar￿re$
dis¢los¢d and Cxplain￿ in lh¢ financial SLai¢m¢nis- and
Pr¢par¢ ihe financial siarcm¢nis on ihe going concern basis unless li is inappropriate io assume that the
chariiable company will ¢oniinue on ¢ha¢ basis.
The t)irectors are reswnsible for maintaining adequate acC￿n11ng records which disclose M'iih reasonable accuraLy a(
any iinic the financial posirion of ihc ¢hariiablc Company and 10 enable ihem io ensure thai ihc finaiicial statciii¢nis
compty wilh ihc Conipanics Aci 2006, the Charities & Twsiees Invcsimcni Iscoilaiidl Aci 2005 aiid ihc Charities
AcLounts (Scotland) Rebiulations ?Olkn. The Direciors are also responsible for safesyuardinb the assets ol'ihe chariiable
company and hence for taking reasonable s*ps for ihe preveniion and deieeiion of fraud and other irrebjularilies.
The DIr￿lor5 are reswnsible for the maintenance and ini¢grity of ihe Corporate and fmancial iiiforniation included on
the charitable companv's website. Legislation in Ihe United Kinydom governing the preparaiion and dissemination of
financial staicmcnis may ditTcr from legislation in other jurisdictions.
mlnlstrativ
Chxritv Tr4umber: SC04J563
Company Registratiort Number: SC334748
D1￿CtorY
Lurrcnt
Joiiathaii Molloy lappoirtted 22 September 2025)
Patri¢k- Bdrtlett
Tim O'Donoghue
Ken McDonald
Mary William5 (re-elected 22 Scpiember 2025)
Mairi F.ades (re-elected 22 Sepl¢mber 2025)
Kaiherine Ivory
Andy Kitchin Ico-opled August 2025 a￿j rc-
elected 22 Se
tember 2025
rmcr
urin
Richard Oxlade Iretircd at 22 September 2025 AGM)
Liz Orr Ireiired ai 22 Sepianber 2025 AGM)
Principal Office Bearers
Jonathaii Mollo}' Ichairl
Patrick Banlett (Finance Director)
Nik.ki How'ard Ichief Operaiine oificer and Company Secrethry}
Principal Address
National Orientccring Centre
Glentnore Lodge
A viemore, PH22 1 QZ
14

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Directors. Report for the yt4r ended JI December 21125 (iDcorpor4ting the Trustees. Rewbrtl continued
INdependeNt E%aTNiner
John51011 Sniillie Ltd
5 Souih G)'le Cresceni Lane
Edinburgh
EH12 9EG
BAnkers
Bank of Scotland
8 Brandon Sireei
Hamilton, Ml..3 8BZ
Sim811 CompHny Proi'isions
The repon has been prepared in accordwKe wilh the special provisions of Pan 15 Companies Act 2006 relaiing to
sniall conipanies.
Oll Behalf ofthe Board.
Patrick Bartleii
Director
Jonathan Molloy
Chair
22 June 2026
15

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Independent Examiner's Report to the Directors of Scottith Orienteerin8 A55oaation
I report on the financial statements of the charity for the year ended 31 December 2025, which are set out on
pages 17 to 28.
Respective re5ponsibilitie5 of dirertors and examiner
The charity trustees (who are also the directors of Scottish Orienteering Assock?ts"on for the purposes of company
lawl a￿ iesponsible for the preparation of the financial statements in accordance with the terms of the Charities
and Trustee Investment Iscotlandl Act 2005 and the charitr.es Accounts Iscotlandl Regulations 2006. The charity
directors consider that the audit requirement of Regulatr"on IOlllla14cl of the Charities Accounts (Scotlandl
Regulations 2006 does not apply.
It is my responsibility to examine the financial statements as reqUI￿d under seclion 44lillcl of the Charities and
Trustee Investment (Scotlandl Act 2(M)S and to state whether particular matters have come to my attention.
Basls of Independent examlner's statement
My examination is carried out in accordance with ReguL4tion 11 of the Charities Accounts Iscotlandl Regulations
2006. An examination includes a review of the accounting records kept by the charity and a compari50n of the
fi'nancial ststements presented with those records. It also includes consideration of any unusual items or
disclosures in the hnancial statements, and seeking 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 consequentlv
I do not express an audit opinion on the view given by the financial ststements.
Independent examlner's ststement
In the course of my examination, no matter has come to my attention
l. which gives me reasonable tause to believe that in any materkil ￿SpeCt the requirements..
to keep accountin8 records in accordance with Section 44llllal of the Charities and Trustee Investment
(Scotlandl Act 2005 and Regulation 4 of the Charities Accounts Iscotlandl Regulation5 2006, and
to prepare fi"nantial statements which accord with the actountr"n8 retords and comply with Re8ulatSon 8
of the Charities Accounts Iscotlandl Regulations 2CQ6
have not been met, or
2. to whlch, in my opinlon, attention shoukl be drawn In order to enable a proper unde￿tandIng of the financlal
statements to be reached.
M A P Taddei MA FCACA
Relevant professional body.. The I￿$￿t￿te of Chartered Accountants in England and Wales
Johnston Smillie Ltd
5 South Gyle Crescent Lane
Edinburgh
EH12 9EG
Date- 23 June 2026
16

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Cbariti. Number: SC043563
c•m￿￿V Number: SC334748
Statemtnt of Financial Attiii¢ie% including Income Expenditure
for tht year ended 31 December 2025
2024
I'thtesiri¢trd
tuThd
Restrittt
funds
Totsl
Tolal
Income and endowmtni$ from:
t>onations and legacies
Charitable activities- Event staging
Charitable aciivili¢s- Other
Oiher trading aaivilies
Inve51menl incorne
Total Income
62.578
139,542
202.120
400
14.784
3284
8J72
22&9611
242.849
4.968
13.884
3,284
2.674
11.0.19
274,092
8.-172
143 726
Expenditure on:
Raising funds
Charitable a¢iiviiies- EveN siaging
C.'hariiablL aLlivities- Other
Tothl Lxpenditure
619
619
59,029
?42.$09
302 649
75..191
1.3S.048
210.439
211048
Net IneomellLxpendliure}
9324
8ffj78
17.902
128,5571
Reeonelllailon of funds:
TranslLrs bL%wLLn luiid5
Nei ￿lOveMent Funds
9324
8th78
17.902
128.5571
Total funds brought forward
Tothl funds txrritd fonvArd
241.918
269J20
280,475
251918
16S.821
17

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Cbariti. Number: SC043563
Comp*n)' Number: SC334748
B4laDce Sheet
4$ at 31 De¢embtr 2025
liote
2025
2024
Fixed assets
Tangible assets
3.042
2.447
Invesimenis
3,045
2.450
Current a5set5
Stock
2.622
2.676
Debiors- amounis falling due wiihin one year
10.437
22.319
Invesimenis
119.743
117.49.3
C&8h at bank
167.952
167.746
306054
310,234
Creditors- amaLin15 falling due within one year
10
134,1951
Net current ￿￿ets
272,649
267.117
Toi#l M$sets less ¢urrerti Ilabllliles
274.704
269.567
Creditors- amounts fallin8 due in over one year
117.6491
Net A$sets
269020
251.918
Reserve5
R¢stri¢t¢d r¢serv¢s
12
103.999
Unrestricted restrves
16S,821
156.597
Total members. fundy
269.820
251.918
Thc compan>. is entitled to the e¥LYnption from the audit requircment coiilained in section 477 of the Coinpanies Act
2006, for thc year cndcd 31 Dcccmber 2025.
The directors acknowledge their responsibililies for comptying wilh the r￿Uirements of the Companies Act 2006 wich
respect to ac¢ouniing records and the preparaii¢)n of finan¢ial sthiements.
The members have not required the company to obtain an audit of its flnancial statements for the year in question in
accordance with section 476.
These financial siaiements have ￿en prLI)ard in accordance with the provisions applicable to companies subject to the
small companies regime.
18

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
The notes on pages 20 10 28 form an integrdl part of tI￿se financial staiements.
The accounts were approved by ihe Board and signtyj on its behalf by
Patrick Bartlett
Director
Jonathan Molloy
Chair
22 June 2026
Company Number.. SC334748
19

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Note8 to tht financial $t9tmitnts
for the l'ear ended 31 Detember 2024
Ba$1$ of prep4ration 4nd princip41 a¢founliThg policies
.1 B#515 of preparation of financial slatements
The Scottish Orienteering Association {Ihe Charity), is the governing body for the sport of orienteering in
Scoiland and works closel}. with Swbrtscotland and the British Orienieering l.ederation to develop all aspects
of Ihe sport in Scotland. The Charity is a compan}" limiied by guarantee regisiered in Scotland w'iih lis
regisiered address at National Orienieering Centre. Glenmore IA)dge, Aviemore. PH22 1 Q7.. The Company
meets the definition of a public benefit entity under FRS 102.
The financial STa￿ments are prepared on a going concem basis under the hisiorical cosi convention and in
accordance ￿'Ith Financial Reporting Siandard 102 "The Financial Reporting SthndaTd applicable in the IJK
and Republic of Ireland" the Charitie5 SORP IFRS 102) seLoTrd edilion- (k-lober 2019. the Compaiiie5 ALt
2006, the Charities and Trustee Inveslrnenl Iscoilandl Aci 2Th15 ilt¥J the Chdrity Accouiits Iscoilaiidl
R¢gulaiions 20061os amended). A summary of ihe principal accouniing policies. which have been applied
onsisienily in ihese financial siaiemenis. is sei Qui below.
These financial statements are presented in pounds sterling (GBP) as ihat 1% the currency in which the
Charity's transaction5 are d£nominaied. Amounts are shown 10 the nearesl £.
.2 PrtpAratlon of the aceounls on A goin8 eoneern ￿$19
1.he Charitv has considerable iinrestriLied reserves and ihe Directors are conf￿ent in ihe Cl)arit> s abilily to
remaiti Iinwi¢iallv stabl¢. th¢T¢for¢ lh¢ a¢¢ounis hav¢ been prepoT¢d gn a goiiig ￿ncern basis. Ther¢ are no
niaterial un¥ertainiies related i(Tr th¢ charl￿.5 abililv io continue as a ggingy col￿ern.
.3 TinRible fixed assets
I'aiibiible fixed a&%els are stated at eosi less deprecialioii. Depreciation is calculated at rates estimated to ivrite
otl-the cost over their expected usefiJl lives on the followin8 basis..
Oflice equipmeni
IT and print equipment
Event equipment
2￿.ty siraigpht line
200/0 Straight line
2￿/rtr Strai8ht line
.4 Investments
Fixed abbei investments are in¢luded in ihe balance sheei of the Compan}. a¢ cost less any proYisii)n for
itnpairmcnt. Current asset invcslrncnts are bank deposits With a maturity of more than three moiiths froim the
datc of opcning and arc included at arnOrti￿d c05t.
.5 Stock5
Stocks of meda15 and woven badges are included in the balance sheet of the Company at historic ¢05t. Stock 15
reviewed at the end of each year and ￿Y dama8ed or ob501e5¢ent stock is written off.
.6 Debtors
Debtors are included at their recoverable aM￿nts.
1.7 Cash at bank
Cash at bank ijicludes bank accounts and bank deposits with a mahjrity of three months or less from the date
of opening.
.8 Creditor5 provision5
Creditors and provisions are included at the best estimate of their settlement amount.
20

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Note8 to tht financial $t9t¢mtnts
for the vear ended 31 December 2025 continued
1.9 Income
All income is included in the Siatemeni of Financial Aciiviiies ￿heTh the Company is entiiled to rhe income, it
is probable ihe income will be receivwj and the amow)i can be quaniified with reasonable certainry.
SOA membership fee income is recognised M'hen the member paj's the membershtp fee. Scottish Junior
Orienteering Squad membership fee inwme is spread ovw th¢ period over whi¢h related s¢rvi¢es ar¢
provided.
Income from goverrunent and othergrdnts i5 recognised Mthen the Compan). has entitlement to the funds, any
performance conditions attached io ihe grants have been Met. it is probable thai the income will be received
and the amount can be rneasur¢d reliably.
Income from eveni enby fees ￿ recognised in ihe peri￿ during which the eveni thkes place.
All invesrmeni income rela￿$ to income earned on bank deposits.
1.10 Expenditure
All expcnditure is included on an accwals basis and is recogni5ed where thwe is a legal or ¢onsiru¢rive
obli¥ation to pay.
1.11 TAx4tiort
ThL' Ll)mpany hps chariiable sialus and is theref{￿ exempt from ¢ax on its ¢h8ritable in¢on)¢ as all income is
ppli¢d ¢owaTd5 its ¢haritable purpos¢$.
.12 Fund accounting
Unresiricied funds can be used in accordance ivith ihe ¢haJiiable objectives ai ihe discrdion of the Direciors.
Restricted fLinds caii only be used for particular. reslricied pUr￿)se5 fallii)g w iihin the objectives of the Lharity-
Restrictions arise when Specified by donor or ivhen fuThJs are rdiSed for parlicular, restTlCted purposes.
1.13 Critie#l judgements xnd estim*tes
The most 5ibpnificant accounting FrfTrlic%' judgemenl relaies lo the inconie recognition policy for 8oveniment
8rati15 for the World Orieiiteering Championships IWOCI received in ?022 and 2023. These grant5 are
ionsiderttl io be subj¢¢i to a perfomianie Condiiion or5￿gIng ihe eveni and iherefore ihe gran¢ inconie
has been deferred and re¢ognised in 2024. This ac¢ountN)g policy judgem￿[ does noi impact 2025 income
rccognition.
21

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Notes to the finantial statements
for tbe eDded 31 December 202S continued
2 t)oNations and legacie5
2024
UDrestri¢ied Restritted
funds
funiLs
Total
Total
Membership Fees
Sportscoiland Grant
Other Grant Income
Scottish 6-Day Eveni Company Lid
S¢É)IJOS Dortatii)ns
Total donation5 and legaeles
15.979
17.072
18.735
2.255
33,051
118.735
4.604
44,250
1.480
202.120
56,554
117.271
3.557
64,204
1.26.1
242.849
2.349
44.250
1.480
139.M2
62J78
Mem6¢tship fees in ?0?4 of £56.554 ￿MprIseS unresirtcied funds £14,946 and resiriaed funds of £41.608.
other byrani income in ?0?4 of £3.557 comprises unresiricied funds £?.350 and resirieied fijnds £1 707. In
2024 all the sportscotland yrdnl and Scouos donations weTe restricted funds and all Scottish Orienteering 6.
Day Fvenl Company Ltd income was ufbresiriaed funds.
All income from Sportscoiland grnni is govemmeni grani income for the developmeni and effeciive
organisaiion of ori¢ni¢¢ring in Scoiland.
3 Ch8rit8ble artiviti¢J
2025
2024
Unrestrleied Resiri¢itd
Totgl
Total
Other Evenis Sia¥ing
Toi¥l ¢hgrlt4ble 4¢¢iwl¢ies- EvffAt
stAging
4¢KI
400
4,968
41KI
4.908
Development In¢om¢
Ev¢ni L¢vi¢s
SEDS- participant coniribuiions
Other income- Briiish Orient¢¢ring
Total ¢hgrit4ble 4¢¢i%'i¢i¢s other
4J17
6.766
4..117
6.766
5.460
5.817
1.285
?.801
14,784
13J84
12.562
In 2024 all event siagin8 and event levies were unresiriffled funds- and all SEDS- participant contributions ivere
Te5trirted fund5. Dev¢lopm¢ni income in 2024 of £5.460 c(mPri5e5 IIIITe5tricted fund5 of £3,205 and restricted fvnds of
£2,255.
22

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Notes to the finantial statements
for tbe yvar ended 31 Decernber 202S continued
4 Expenditure
21125
2024
Unrestritted Restricte41
funds
funiLs
Totgl
Toi
World Orienteerin8 Championships
Other Event Siaging
TotAI chgrilgble g¢tiI'iti￿- Evenl
staging
55,012
4,017
59.029
National Centre
Professional Staff Costs
Other Development Expenditure
In%uranLL CÉ)%i% artd OthLI E¥pLndiiiiie
Toial ehirliable a¢tlvltles- oiher
3.779
50.118
4.728
16.766
75J91
3.779
147.349
42,545
16.766
210.439
97.231
37,817
142.330
88,865
8.259
242,509
135,048
RAiSLng Trund5
Total Exp¢nditur¢
619
619
211,058
302,649
Other charitable aciivities represents spend M ihe devek)pment of(Yienteering and related effective organisation,
and iiisuranLe costs. Support costs Lomprise 8overTrance costs of £4,757 {20?4.. £18.9221 and finance support %iaff
cosis of £5,29912024.. £5.03.1). These governance Losis in 2025 include independeni exan)inaiion fees lii)cludiii
V A Tl of £.3.30012024'. cxicrnal audit fees of £18.(K)O). The external audii fee in 2024 M'as allocaied to World
Orienleerinbp Championships costs in ihe above analysis &4 ihe need for an audil. rather thali aii independeiil
examination. was as a result of the World Orienleering Championships. Other support eos15 iii 2025 of £1 0.056
12024.. £5,955) have been allocated lo other charitable actlvilies. as ihey maierially comprise finance 5UPPOrt costs
for these a¢iiviiies (event sthging is supponed by separ￿C volunieer finance resource) including ii) 2025 the
ind¢p¢ndeni ¢xaminaiKin fees.
In 20?4 all ev¢n( staging. national ¢¢niTe. insuran¢¢ ¢osis and oih¢r ¢xpendi(ur¢ and rdisinbtr funds ¢xpendiiure was
unr¢5tTlCt¢d funds. Profcs5ional statTrosts in 20?4 of £142.330 wMpri￿5 unr¢stTiCted funds of £38,550 and restricted
funds of £103.78U. Other development cxperbdilure in 2024 of £88.865 ¢ompTise5 unre5tTiCted funds of £2,152 and
restricted tunds of £86.713.
5 Remuner8tion
21125
2024
Salary ¢os¢s
National 1rt5urance
125.603 133,840
3.257
5,239
9,301
P¢nsion5
10.468
Expell￿5 Rtitnbur5ernent
8.0?1
147
470
In 2025 ihe SOA employ'ed an average of 6 emploj'ees 14 FfE12024- 8
5 FfEI, none of whom eamed more than
£60,000. Direciors do noi receive any remuneraiion for services io the charity and claimed expenses of £nil in 2025
12024- £nill.
23

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Notes to the finantial statements
for tbe yvar ended 31 Decernber 202S continued
6 Tangible Fixed A55et5
National
Centre
Building
Other
Tsngible
Trixed
Assets
Tothl
Cost
Ar l January 2025
Addiiions
Disrx)sals
22,094
1,541
23,094
As at 31 Dt¢¢mber 2025
21.934
22,9J4
Depretiition
At l January 2025
Disposals
Charge
20.647
20.647
946
AS #t 31 Dtctrnber 202$
19,892
19,892
Net book value
At 31 Decernber 202$
2.042
3.042
At 31 De¢ember 2024
1.447
2,447
7 Fixed Asset in>estrnent
The investmen¢ of £312024- £31 rewesents ihe Company's IOO•/ti holding of the Scottish Orieni¢eTing 6-Day Eveiit
Ci)mpany Limiied.
Thc Scott15h OricntCCTin8 6-Day Evcnt Compan>. Limitcd {S6D Co) or8anises the bi-annual Scottish Six Days
Event and also or8anis¢d the World Ori¢ni¢ering Championships in 2024.
Some of the proceeds of the Scottish Six Da)'s Event are paid by the S6D Co to the SOA in the forni of a grant. In
addition in 2024 additional gramt income V4'a5 paid by the SOD Co to the SOA relating to the recharge of certain
World Orienteering Championships related expenses incurred bv the SOA. l-he total grant incoine received by
SOA from the S6D Co is disc105ed in Note 2. In 2024 the SOA also incurred costs relatii)g to the World
Orienteering chaMpi￿$hipS Assis¢ani F.veni fJire¢ior which were noi rechargd io ihe S6D Co and which are
included in World Orienteertrig Championships expenditure in Note 4.
8 Stock
2024
Charnpion5hip Mdals
Woven Badges
1,016
1.606
1.031
1.645
22
24

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Notes to the finantial statements
for tbe eDded 31 December 2025 CODtinued
9 Debtor5 and Prepaid Expen5e5
2025
2024
Prepayment of Expenses
Membership Fees
Trade Debtors
Eveni Levies
Due from Scoiii5h 6 Day Company
Due from British Orienteering
Investment Acc4)uni Interest
5,307
5.378
630
769
4.284
6.714
297
1,1.36
9.0(K>
2.801
1.65?
888
I6.￿?
22J19
10 Creditors f#llin% due within one year
2024
Taxation and Social security
Trade crediiors
Starrcosts and Siaff I Volunittr Expenses
Club Membership Fees
Accrua15 and deferred income
Accruals
Deferred in¢ome- other
Sports¢otland- COVID Recovery Fund Loan
1.954
1.940
3.229
1.321
2.833
1.278
8.192
7.733
11.766
18.000
7,300
11,766
43,117
Movements on deferred income..
A¢31
December
2024
At31
December
2025
January Deferred Released
2024
Deferred Released
Other
6,800
7.300
16.800)
7JOO
7.733
(7.300)
7.733
Deferred in¢ome- oth¢r relates w Scottish Junior Or1￿1¢¢rIng Squal membwship fee in¢ome which is spread over
the perityj over wthich the related 5ervi¢e5 ale provided.
25

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Notes to the finantial statements
for tbe eDded 31 December 2025 CODtinued
I I Creditors falling due in more tban one year
2024
Sportscotland-COVID Recovery Fund Loan
5.884
5884
17.64()
17,649
Repayable in 6 equal Six monthly inslalments of £5.883 from l October 2024 to l April 2027.
26

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Notes to the finantial statements
for tbe eDded 31 December 202S continued
12 Restricted Fund5
Fuod
Balances
Jan 2025
Incoming OutgoiDg
Resourte5
Resourre5
Fund
Balan¢es
31 Dec 2025
Trgllsf¢
Sport5COtland- Dev¢lopYnent Staff
Sportscoil8nd- tkvelosNnent
Sportscoil8nd- Effeaive organis￿l0n
Junior Squad Funds
Senior Squad Funds
L(thabeT Development Fund
TotAI Restricted Funds
31).037
12.967
1.760
37.4?1
79,447
179.57?)
114.8461
116.5261
120.6601
13.4441
38.91?
22,360
1,059
38.596
2.147
925
15.825
21,835
?,)80
925
143.726
(134,0481
103,999
Restated
Re5tAted
Fu*d
Balances
Jan 2024
Fund
BAIAnce5
31 Dec 2024
Intoming Outgoing
ResowNes Resourets
Tr¥nsf¢rs
Sportscoiland- Develop￿en( Siaff
.Sportscc)Iland- Development
fiportsLI)Iland- Effeaive Organi5ation
Junior Squad Funds
Senior Squad Funds
Lochaber Development Fund
WOC 2024 Donatior
81,701
22.IK)O
15.825
45,546
2.491
181,9421
120.8261
116.9(AJl
155.2581
111.6961
39,037
12,967
1.760
-17,421
3.211
925
1.793
2.925
47.133
9,416
925
3.781
I IS2.$1
3.000
13.7811
1190.4931
Total R¢strlded Funds
3,000
9.V21
The purpose of each restricted fwid is as follows-
Sportscotland
Grant funding for developmentof orienteerin8 and also tow'ards meeting our statutory
and regulatory responsibilities. Operates oli an April-MaTch flnancial year. Incoming
resources also include partner contributions to local deN'elopment projects.
Fundin8, principally from member5 of SCOLTOS and their familie5. for trainii)g and
competition. Operates on an academic yrdr.
Funding for ellie Iraining and compeiiiion.
Funds tyansfeTred by BAS(￿ for developmeni of orienieering in IA)chakr
Junior Squad
Senior Squad
Lo¢haber Fund
WOC 2024
Donations recetved for WOC 2024
27

SCOTtISH ORIENTEERING ASSOCIA TION
CompaD)' limited bi, guarAntee
Notes to the finantial statements
for tbe eDded 31 December 202S continued
13 Analvsis of Net Asset5 Between Fund5
[Inrestriti¢d
Futtds
Resiritted
Funds
Ttstal
2025
Fixed Assets
3.045
3.045
Curreni Asse¢s
192J52
14.502
306.854
Current Liabilities
123.6921
110,5031
134.1951
Creditor5 over one yfdr
15.8841
15,8841
Net Assets At Jl Dec 2$
164J21
103.999
269.820
Unr¢stri¢ted
Trunds
21124
Restricted
unds
Total
2024
2024
Fixed Assas
2.450
2.450
Current Assets
204.358
105.876
310.234
Current Liabilities
32.5621
110.5551
Creditors over one year
117.6491
117.6491
Ntl A55ets Al JI Dec 24
2$1,918
14 Company limited by gu4r8nt¢¢
Tht liability of the ¢L)mpany'5 member5 15 limited 10 £1 in the event of ihe Company bein8 M'ound up. The
Company is incorporattd in Scotland with re8i5tered office Nalional Orienteering Centre. Glenmore Lodge.
Aviemore. Pl122 IQZ.
1 S Rtlattd Party Transactions
There were no relaie(I parti transaciions during ihe year other than as dixlosed in Note 7 (2024.. None other (han
as disclosed in Noie 7).
28