The Arts Society Highland Accounts 31 December 2025 The Arts Society Hlghland Approval statement l approve the accounts which comwise of Ihe Prolrl and Loss Account, the Balance Sh881 and th8 related notes. l acknowledge my resFonsibiltty lor the accounts. incbJding the aFproprialeness ol th8 a￿Alcable linancjal reporting framework as sel oul In note 1. arKI lor providing Drive Business SeNlces Lld v￿th all inforniat1￿ and expk7nallon5 necessary lor their COM￿lation. Mary Cdlier 20 Fet>ruary 2026 Independent Examiner's Report to the Trustees of The Arts Society Highland Scottish Charity number SC0045266 I rcport on ihe accounts of the charity lo ihc ycar cndcd 3151 December 2025 Respective re5ponslbilities of trustee and examlner The ch¢Wity's trutslces responsiblc for ihe prep(￿allOn of ihc accounts in accord1￿￿ With thc tcrTfLS of the Ch￿illeS and iruslee Inveslmeni {Scoiland l Aci 2005 and Charilies Accounts (Scotlandl Regulaiions 2006. Th¢ charity injsiees consider ihat the audit requir¢meni of regulation l O{ l ) Id) of the Accounts Rcgul¢ltlOU8 does not upply. li is my rcsponsibiliiy ¢0 cxamme the accounts as requlred under.scclion 44{1)c ot" the Act and to statc whether particular matters have come io my atlention. Bas55 of Independent eiAmlner's statement My examinalion is carried oul in accordance wilh Regulaiion I l of the Chartlies Account5 (Scoiland) cbwuldiions 7006. An cxamination includ¢s a rcvicw of ihc accountingj rccords kept by thc charily and a comparison of the accounls presenied with ihose records. It also includes consideration of any unusual items or disclosurcs in lh¢ a¢¢ounts. and seeks expjanaiions from the In￿1¢¢$ conceming any such miltler5. The pn)Ledures undendken du noi provide dll the cvid¢nce ihdi would be r4uired in 41n audit, and cons¢qucntly I do not cxprcRs an audit opinion on th¢ i'icw bjiven by the accounts. Independent exanJlner'$ statement In the cOu￿e of my examination. no matter h&$ come to my attenlion which gives me reasonable cause ¢0 believe Ihal in i￿Y m4t¢ridl respeLI Ihe requiremenls tu keep acLuunling rc¢ords in dCL4)rd&nLc with Section 44(1) (a) of the 2005 Act and Regiulalion 4 of the 2006 A¢¢ounis Regulations. and to prepare accoun15 which accord wilh the accounlingi records and cornply with Re&wulaiion 9 of the 2006 Accounts Rcgulations have not been met, or to which. in my opinion, aiiention should be drawn in order lo enable a proper undcrslanding of the accounts to bc rcached. Donald MacKcn7.ic Bsc CA 52 Crown Drive, Invcrncs.s IV2 3QG 20th February 2026 The Arts Society Hlghland Profll ond Loss Account lor the year ended 31 Decembw 2025 2025 Sut)scriptions Charges lor events Gift aid Donations Lunch event Raffle & Fundraising Reimlxjrsed Expens88 2,843 1.623 1,057 873 542 15.478 Expen80• Ledure Fees and Expenses Adminslralive Expenses Meeting Expenses Lunch event Expense Exp8nses Lecturè F8e and expenses Accountancy. kngal and other wolessional tao$ Other IxJsine5s exFenses Raffle Expensets SubsGripbon 6,475 2,015 591 540 39 40 15 9,866 Surplus 5,612 The Arts Society Highland Balance Sheet as at 31 December 2025 Assets Equipment, machinery ￿ veh￿185 Other lixed assets Stock and work in progress Trade deblor5 8anklbuihJing swety balancgs Cash in hand Oth¢r current assets and pr8pawnonls 12.745 13.420 26.165 Llabllllles Trade ¢r8dilors Loans and overdrawn bank account balance5 Other liab'lilies and accru 25,685 Net bu$Sne88 aS••t8 reprMeni•d by C¥ilal account.. 8alance al slart ol pgriod Net surrAus Capital introduced Drawngs 20,071 5,612 25.683 The Arts Society Highland Notes lo Ihe Accounts for the year ended 31 December 2025 1 Accountlng basls The accounts have LEen comyled on a basis that enables PTolils lo be Galculaled in accordance 7hith UK Generally Accepled A¢￿Unting Prath'ce and that provides sufficient and relevant inlomation to enable Ihe completion of a lax relum.