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LANGHOLM COMMON RIDING SCIO No: 8C044989
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TRUSTEES REPORT FOR YEAR TO 31 DECEMBER 2025
Langholm Common Riding was incorporated by Trust Deed as a Scottish Charitable Incorporated Organisation (SCIO) on 10 July 2014 with the principal object of “promoting, organising and facilitating all traditions, celebrations and activities related to the Langholm Common Riding and running and organising all related Common Riding events for the benefit of the people of Langholm in order to uphold and continue Langholm’s traditions”.
On 14 July 2014 the pre-existing unincorporated organisation “Langholm Common Riding Committee” passed a resolution vesting all of its assets and liabilities and all activities, rights and obligations in Langholm Common Riding SCIO with immediate effect.
Trustees serving since AGM on Monday 17th March 2025:
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Kevan Hotson —- Chairman Jamie Fletcher — Vice-Chairman Lee Earsman Cyril Johnstone Katherine Latimer Michaela Maxwell Stephen Rae Ross Mabon — Secretary Joyce Bell — Treasurer
Joyce Bell, Kenneth Hill, and Thomas Morrison retired by rotation at the AGM. Joyce Bell and Kenneth Hill were available for re-election, and this was proposed and” seconded. Michaela Maxwell and Lee Earsman were elected as Trustees.
No remuneration is paid to the Trustees in connection with their role as Trustees but fees are paid to the Secretary/Treasurer and staff for administrative work.
Common Riding Day dawned dull but dry, and Cornet Ewan Patterson was a very proud young man as he entered the Market Place to receive the Burgh Standard.
The support he received from the huge crowds was exceptional, and he went on to carry out his duties in an exemplary manner. He was a credit to himself, his family, and the townsfolk of Langholm, and he has every right to be proud of his achievements.
The events on the Castleholm on Common Riding afternoon were again attended by a huge crowd. There can be very few places where events such as horseracing, athletic games and Cumberland wrestling take place within the same venue.
The closing ceremonies saw packed crowds on Langholm High Street. After handing in the burgh standard, the Cornet thanked the townsfolk of Langholm for giving him the opportunity to fulfil a lifetime ambition. This brought the events of Langholm Common Riding 2025 to a suitable conclusion.
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The whole day’s events were well organised by the members and stewards, enabling everyone to enjoy their day. A huge amount of preparation goes into Common Riding Day, and all those who helped make the day a success should be congratulated for their hard work.
Common Riding Income of £66,626 in 2025 represented a £2,295 (3.7%) increase on 2024. The highest increase was generated on bar sales of £10,937, a rise of £1,584 (16.9%) year on year. The new chiller trailer purchased in 2025, together with our experienced bar staff improved the running of our refreshment tent. Admission to the Castleholm continues to be the biggest income contributor, total admission income of £24,001 was £970 down on 2024 which reflected the 142 decrease in year-on-year numbers. The higher donations received from gazebos stances in 2025 of £1,020 against £660 last year partially offset the decrease in admission. Sponsorship and Donations were once again our second highest income contributor at £13,141, a 4% increase on last year. We held Castleholm entrance ticket prices, but we did increase the entrance fee to dances in 2025 to £7, with an aim of covering the increased costs of hall hire and dance band. The Election night dance income did cover costs, however with numbers attending the Summer Fair night dance declining, there was a shortfall on this event.
Total expenses of £57,082 were very slightly higher than last year. The most significant saving was £2,226 against Castleholm costs. Although considerable ground works were still undertaken, there were no materials required in 2025, and all time was very generously given voluntarily. Langholm Horse Racing Society donated £300 towards the bar and picnic table hire. The only increase of any significance in the year was on the cost of Common Riding ties, ribbons and rosettes. It becomes increasingly difficult to find manufacturers who can supply these items. However, as with all expenditure our members are working hard behind the scenes to source at most competitive prices.
After depreciation, the annual surplus in 2025 was £7,571, £1,256 higher than in 2024. Members agreed capital investment of £10,798 in the year to purchase a new refrigeration trailer. This investment secures the provision of cool drinks on Common Riding Day well into the future, and hopefully can benefit other local events. Langholm Common Riding renewed the Pavilion 10-year lease agreement with Langholm Cricket Club in 2023. The closing bank balance decreased by £1,545 in the year, but remains in a strong position.
Approved by the Trustees on 02 February 2026
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Kevan Hotson rg
Chairman
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| | LANGHOLM COMMON RIDING | SCIO No: SC044989 | INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF LANGHOLM COMMON RIDING
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I report on the accounts of the charity for the year to 31 December 2025 which are set out on pages 4 to 6.
| 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 and Trustee Investment (Scotland) Act | 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts | Regulations does not apply. It is my responsibility to examine the accounts as | required under section 44(1) (c) of the Act and to state whether particular matters | have come to my attention.
| Basis of independent examiner’s statement | My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning 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 the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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- to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
have not been met, or
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- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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/te oN.
Date: 02 Fébruary 2026
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John J Eliot CA 25 Whitaside Langholm, DG13 0JS
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LANGHOLM COMMON RIDING SCIO No: SC044989
STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR TO 31 DECEMBER 2025
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|INCOMING|RESOURCES:|
|General fund|
|(Unrestricted)|
|2025|2024|
|FROM|CHARITABLE|ACTIVITIES|-|£|£|
|Common|Riding Day|Admission|charges|24,001|24,950|
|Gazebo|pitch|donations|1,020|660|
|Stance|Fees|580|740|
|Refreshment|tent|sales|10,937|9,353|
|Competition|entry fees|1,983|1,594|
|Programmes|1,946|1,863|
|Sponsorship &|Donations|43,141|12,638|
|Concert|& Dances|2,650|2,185|
|Memorabilia|sales|8,718|8,698|
|64,976|62,681|
|FROM|FUNDS|-|
|Bank|Interest|1,650|1,478|
|TOTAL INCOMING|RESOURCES|66,626|64,159|
|RESOURCES|EXPENDED:|
|FROM|CHARITABLE|ACTIVITIES|-|£|£|
|Common|Riding Day|Prize|money/sponsorships|13,205|13,508|
|Castleholm|costs|9,454|11,680|
|Refreshment|purchases|4,083|3,578|
|Ceremonial|costs|7,999|7A48|
|Catering & entertaining|2,658|2,584|
|Insurance|1,609|1,405|
|Embiems|etc|412|446|
|Printing & Advertising|3,959|3,558|
|Memorabilia|purchases|6,514|5,860|
|Administration|1,718|1,768|
|Buccleuch|Centre|rentals|2,964|2,681|
|Miscellanous|2,177|1,974|
|Repairs|0|
|Bank Charges|329|73|
|57,081|56,563|
|SURPLUS|(DEFICIT)|BEFORE DEP'N|9,545|7,596|
|Plus:|Profit|on|Sale|of Assets (Trailer/Grandstand)|682|
|Less:|Depreciation|(2,656)|(1,281)|
|SURPLUS (DEFICIT)|FOR YEAR|7,571|6,315|
|Funds brought forward|£88,966|82,651|
|FUNDS CARRIED FORWARD|£96,537|£88,966|
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LANGHOLM COMMON RIDING SCIO No: SC044989
BALANCE SHEET AS AT 31 DECEMBER 2025
| FIXEDASSETS | At31/12/25 | AT31/12/24 | |||||
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| NBV | NBV | NBV | |||||
| BFWD | Additions | Depreciation | CFWD | ||||
| Fence,railing&equipment | equipment | £3,522 | £724 | £2,798 | £3,522 | ||
| Bunting | £1,787 | £2,953 | £590 | £4,150 | £1,787 | ||
| RefrigerationTrailer Cabin/Chillercabinet |
£970 | £10,799 | £1,080 £262 |
£9,719 £708 |
£970 | ||
| £6,279 | £13,752 | £2,656 | £17,375 | £6,279 | |||
| CURRENTASSETS | |||||||
| STOCK | Bar | £0 | £0 | ||||
| DEBTORS | LangholmCricket Club | £3,500 | £4,000 | ||||
| OtherPrepayments | £4,218 | £5,738 | |||||
| BANK | Cumberland BuildingSociety | £46,336 | £44,772 | ||||
| Bankof Scotland | £25,118 | £28,227 | |||||
| £79,172 | £82,737 | ||||||
| CURRENT LIABILITIES | £10 | £50 | |||||
| £79,162 | £82,687 | ||||||
| NETASSETS | £96,537 | £88,966 | |||||
| REPRESENTED | BY: | ||||||
| GENERALFUND(Unrestricted) | |||||||
| FundsB/fwd | £88,966 | £82,651 | |||||
| Surplus(Deficit)for | foryear | £7,571 | £6,315 | ||||
| FundC/fwd | £96,537 | £88,966 |
Approved by the Trustees and signed on their behalf on 02 February 2026
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K Hotson — Chairman
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J Bell — Treasurer
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LANGHOLM COMMON RIDING SCIO No: SC044989
NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR TO 31 DECEMBER 2024
1, ACCOUNTING POLICIES
Basis of Accounting
The Financial Statements have been prepared on the historical cost convention and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (2005); applicable Accounting Standards, the Charities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006.
Incoming Resources
All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources Expended
Expenditure is accounted for on an accruals basis and has been classified under appropriate headings.
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Fixed Assets
Depreciation is charged at rates to write off each asset over estimated useful life as follows:
Assets vested from Langholm Common Riding Committee - Fencing, Railing & equipment 10% book value transferred Bunting 10% book value transferred Purchased assets — Fencing, Railing & equipment 10% original cost Bunting 10% original cost Cabin/Chiller cabinet 10% _ original cost
- ACCRUALS BASIS
Accruals basis has been adopted for these accounts.
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