Dundonald Games Society SCIO
Annual Report & Financial Statements 2025
February 2026
Dundonald Games Society SCIO (SC044025) 2025 Annual Report & Financial Statements
Contents
| Trustees’ Annual Report..................................................................... | Trustees’ Annual Report..................................................................... | Trustees’ Annual Report..................................................................... | 3 |
|---|---|---|---|
| Reference & Administrative Information | 3 | ||
| Structure, Governance & Management | 3 | ||
| Objectives & Activities | 4 | ||
| Financial Review | 5 | ||
| Plans for Future Periods | 6 | ||
| Independent Examiner’s Report......................................................... | 7 | ||
| Statement of Receipts |
& | Payments | 8 |
| .................................................... | |||
| Statement of |
Balances | 9 | |
| ......................................................................... | |||
| Notes to the Accounts......................................................................... | 10 |
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Dundonald Games Society SCIO (SC044025) 2025 Annual Report & Financial Statements
Trustees’ Annual Report For the Year Ended 31[st] December 2025
The trustees have pleasure in presenting their report together with the financial statements and the independent examiner’s report for the year ended 31[st] December 2025.
Reference & Administrative Information
Charity Name
Dundonald Games Society SCIO
Charity Number
SC044025
Principal Office
c/o Dundonald Castle, Dundonald Castle Visitor Centre, Winehouse Yett, Dundonald, Ayrshire, KA2 9HD
Current Trustees
John Bryson Chair Alison Gibson Treasurer - Elected 25th February 2025
Ruth Anderson Peter Easton Alexandria Galloway Colin Meldrum Stefan Rae Bob Stewart Valerie Hughes Elected 27th May 2025
Other Trustees who served during the year Steven Easton Retired - 25th February 2025 Kevin McAulay Retired - 23rd February 2025
Structure, Governance & Management
Constitution
The organisation is a Scottish Charitable Incorporated Organisation (SCIO). It is governed by its constitution which was adopted on 30[th] June 2013. The organisation was granted charitable status by the Office of the Scottish Charity Regulator (OSCR) on 23[rd] May 2013.
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Dundonald Games Society SCIO (SC044025) 2025 Annual Report & Financial Statements
Appointment of Trustees
The management committee, which meets on a regular basis, are the charity’s trustees. Membership of the management committee is open to any person aged 16 or over, and who subscribes to the purposes of the organisation and wishes to see them fulfilled.
Trustees are elected at the Annual General Meeting which is normally held in February or March. Under the constitution there must be a minimum of three and not more than twenty-one elected trustees. The trustees can elect further trustees during the year if they consider it to be in the interest of the organisation to do so.
Management
The trustees are responsible for the strategic direction and governance of the organisation as well as the day-to-day management. The trustees are aware of their responsibilities for Health and Safety, especially for children. The organisation holds comprehensive insurance and maintains a risk assessment register.
Objectives & Activities
Charitable Purposes
The organisation is established for charitable purposes only, and in particular, the objectives are:
-
i. to promote and preserve Scottish heritage and culture through the promotion of traditional highland games competitions, championships, events and associated activities; and
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ii. to encourage voluntary participation and increase the involvement of individuals in community activity.
Activities
Our activities are all about stimulating the local community’s interest in traditional Scottish cultural heritage and encouraging voluntary participation. We achieve this by organising Dundonald Highland Games which provides various highland games contests and attractions to the public. We encourage individuals and families to get involved by organising participatory events such as a road race, football competition; and for children, fun run, pet show and fancy dress. We actively seek volunteers to assist our organisation with all aspects of these events from planning through to delivery.
Achievements & Performance
The 36th Dundonald Highland Games took place on the 2nd August 2025 and was very well received by competitors and attendants alike. We estimate that in excess of 5,000 visitors attended the event.
We had numerous entries to the Pipe Band Contest across Grades 1 to 4, including two Pipe Bands from Oman. In addition to this we had local and regional bands who provided an afternoon of entertainment for spectators. The Drum Major Contest was popular, and the Solo Piping Contest was well subscribed. We had over 100 dancers perform in the Highland Dancing Contest. These events were officiated by the Royal Scottish Pipe Bands Association (RSPBA) and the Scottish Official Board of Highland Dancing (SOBHD).
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Dundonald Games Society SCIO (SC044025) 2025 Annual Report & Financial Statements
In the Events Arena, spectators enjoyed a display of Heavy Events, and participated in our Open Events including the Tug-o-war Contest. Our opening Street Procession and closing Massed Pipe Bands parades were both well received and supported by the public.
During the preceding Dundonald Games Week, we held a Foot Treasure Hunt, Car Treasure Hunt, Scottish Athletics 10K Road Race, Kids Races and a Pet Show; all of which were well supported.
Support and commitment for Dundonald Highland Games in the community remains strong.
Financial Review
Our main source of funding continues to be sponsorship and advertising, patronage and stall fees. We also receive significant revenue from programme and merchandise sales, competition entry fees and other fundraising activities.
Total receipts for the year were £37,095 (2024: £39,247); and total payments for the year were £33,908 (2024: £34,476). The surplus for the year was £3,187 (2024: £4,771).
The trustees continue to monitor and control costs, and are satisfied with the financial position at the year end.
Reserves Policy
The trustees’ policy is to maintain reserves at around 2-3 months of normal running costs in order to meet commitments and to cover any unexpected expenditure. Reserves at the end of the year were £24,291 (2024: £21,105), which exceeds the target range.
Risk Management
The trustees have assessed the major risks to which the charity is exposed and in particular those relating to the operation and finances of the charity and are satisfied that systems are in place to mitigate the charity’s exposure to any major risk.
Trustees’ Responsibilities
Scottish charity law requires the trustees to prepare financial accounts that give a true and fair view of the state of affairs of the organisation and of the income and expenditure for the financial year. In doing so the trustees are required to:-
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i. select suitable accounting policies and apply them consistently;
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ii. make judgements and estimates that are reasonable and prudent;
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iii. state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
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iv. prepare the accounts on a going concern basis unless it is inappropriate to presume that the organisation will continue to operate.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that all the
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Dundonald Games Society SCIO (SC044025) 2025 Annual Report & Financial Statements
financial statements comply the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the organisation and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Plans for Future Periods
The trustees intend to continue and develop the activities that the organisation provides for the benefit of the local community.
We are actively considering new ideas and encourage new volunteers to join the organisation at all levels up to and including the management committee.
Approved by the trustees on ……………………………… and signed on their behalf by:-
………………………………..
John Bryson Chair
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Dundonald Games Society SCIO (SC044025) 2025 Annual Report & Financial Statements
Independent Examiner’s Report For the Year Ended 31[st] December 2025
Independent Examiner’s Report to the Trustees of Dundonald Games Society SCIO
I report on the financial statements of the charity for the year ended 31[st] December 2025, which are set out on pages 8 to 10.
Respective responsibilities of Trustees and Examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities & Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity’s trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section (44)(1)(c) of the 2005 Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner’s Statement
My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In connection with my examination, no matter has come to my attention:-
1. which gives me reasonable cause to believe that, in any material respect, the requirements:-
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a. to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and
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b. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
………………………………..
Gordon Edgar 19 Earl Drive Dundonald Ayrshire KA2 9DE
Date: ………………..
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Dundonald Games Society SCIO (SC044025)
2025 Annual Report & Financial Statements
Statement of Receipts & Payments For the Year Ended 31[st] December 2025
| Receipts Sponsorship & advertising Patronage Programme & merchandise Stall fees Entry fees Fundraising & other income Total income Payments Pipe bands & solo piping Highland dancing Heavy events Other competitions Hire of property & equipment Hire of transport Hospitality & catering Staff costs Programme & stationery Advertising & marketing Purchase of equipment Insurance Contest & officials’ expenses Trophies, engraving & prizes Gifts & gratuities Total expenditure Surplus for year |
Note | 2025 | 37,095 33,908 3,187 |
2024 | |
|---|---|---|---|---|---|
| 8,200 6,178 839 5,185 5,964 10,729 |
6,295 7,842 786 5,845 6,105 12,374 |
39,247 34,476 |
|||
3,722 168 450 250 9,525 550 3,621 5,866 1,224 529 3,545 1,640 1,444 786 588 |
2,250 275 450 300 9,520 550 3,510 4,522 1,809 105 4,585 1,503 2,629 1,369 1,099 |
||||
| 4,711 |
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Dundonald Games Society SCIO (SC044025)
2025 Annual Report & Financial Statements
Statement of Balances For the Year Ended 31[st] December 2024
| Bank and cash in hand Bank Cash in hand Total assets Represented by Balance at start of period Surplus for year Balance at 31st December 2025 Liabilities No liabilities at year end |
Note | 2025 20,438 3,853 24,291 21,105 3,186 24,291 - |
2024 |
|---|---|---|---|
| 21,105 | |||
| 21,105 | |||
| 16,334 4,771 |
|||
| 21,105 | |||
| - |
All funds are unrestricted.
The Notes on page 10 form part of these accounts.
Approved by the trustees on ……………………………… and signed on their behalf by:-
……………………………….. John Bryson Chair
……………………………….. Alison Gibson Treasurer
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Dundonald Games Society SCIO (SC044025) 2025 Annual Report & Financial Statements
Notes to the Accounts For the Year Ended 31[st] December 2025
1 Basis of Accounting
These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2 Nature and purpose of funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the organisation.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. The organisation has no restricted funds.
3 Related Party Transactions
No remuneration was paid to the trustees or to any connected persons during the year (2024: Nil). Trustees were paid out of pocket expenses totalling £1,213 (2024: £1,861) in compliance with the Expenses & Remuneration Policy adopted on 4[th] March 2018.
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