2025-10-31-accounts

E-Sign ID: 53395627-f7fb-4051-95ed-3e2bf9884eb6

City of Discovery Pipe Band

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS For year ended 31 October 2025

Charity Number: SC045447

E-Sign ID: 53395627-f7fb-4051-95ed-3e2bf9884eb6

City of Discovery Pipe Band

REPORT OF THE TRUSTEES

CURRENT TRUSTEES:

Grant Edwards, Chairperson & Leading Drummer Grade 3A Kirk Potter, Vice Chairperson Kyle Dewar, Treasurer (appointed 11 February 2025) Ross McGregor, Pipe Major Grade 3A Daibhidh Moyes, Pipe Major Grade 4A Mike McKernie, Leading Drummer Grade 4A Dean McCombie, Secretary Martin Sinclair, Player Representative Lesley Edwards (resigned 11 February 2025)

COMMITTEE MEMBERS:

David Marr, Honorary President Ray Cowan, BB Representative Keith McArtney, Fundraiser Nicola Wilkie, Quartermaster

CONTACT ADDRESS:

7 Hazel Drive Dundee DD2 1QQ

INDEPENDENT EXAMINER:

Jennifer Brand, FCCA. 33 St Martin Crescent Dundee DD3 0SU

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E-Sign ID: 53395627-f7fb-4051-95ed-3e2bf9884eb6

City of Discovery Pipe Band

REPORT OF THE TRUSTEES

The Trustees of City of Discovery Pipe Band have pleasure in presenting their report together with the financial statements for the year ended 31 October 2025.

Structure, Governance and Management

City of Discovery Pipe Band was formed in November 2014, is a charity registered in Scotland and is governed by its constitution. The trustees are responsible for the administration and direction of the charity.

Committee

The Committee consists of the following roles:

Chairperson Vice-Chairperson Treasurer Secretary Pipe Major (Grade 3) Pipe Major (Grade 4) Leading Drummer (Grade 3) Leading Drummer (Grade 4) Piping Representative (Grade 4) Player’s Representative Honorary President Quartermaster Fundraiser Boys’ Brigade Representative

*No voting rights

Recruitment and appointment of Trustees

All of the charity’s' trustees are appointed or reappointed by the members at the annual general meeting. New trustees are recruited on an ad hoc basis, as and when required. There is no formal induction or training procedures in place.

Objectives and Activities

Charitable purposes

To provide the development and promotion of pipe band skills in a safe, friendly and respectful environment and to compete and do as well as possible in every competition it enters.

Activities

The Band practises every Tuesday (from 7.30 – 9.30 pm) in Lochee Baptist Church, Bright Street, Dundee. We provide tuition and mentoring to our membership with the aim of promoting the art of the Scottish Bagpipe and of Pipe Bands generally, with a focus on increasing engagement, participation and ability within our members, particularly with young people.

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E-Sign ID: 53395627-f7fb-4051-95ed-3e2bf9884eb6

City of Discovery Pipe Band

REPORT OF THE TRUSTEES

Achievements and Performance

Both bands have continued to enjoy success in competitions. Both bands competed at three major championships: European Championships, Scottish Championships and the World Championships.

The positive results for the Grade 4B band have resulted in the band being upgraded by the Royal Scottish Pipe Band Association to Grade 4A for the 2026 season.

Trustee Remuneration and Expenses

The trustees did not receive any remuneration or reimbursed expenses during the year.

Financial Review

The band has had a successful year in terms of prize monies and fundraising against previous periods with both bands competing well at major and minor completions along with record numbers of participants involved in fundraising events. Our 10 year anniversary dinner was very well supported by extended family and friends. Family and friends have also been supportive in coming along to competitions and donating to our bus costs which has been a help to the band. Savings were made on transport and equipment purchases which was attributable to the positive surplus generated this financial year.

Reserves Policy

The Trustees have approved their reserves policy which states that the free reserves of the charity, which are the unrestricted reserves, not including designated reserves or amounts invested in fixed assets should be maintained at a level which equates to approximately 3 months of unrestricted expenditure.

We have total unrestricted reserves at the year end was £34,421 (2024 - £25,338) which equates to around 18 months of unrestricted expenditure which is considered a strong reserves position to be in.

Plans for the Future

The band hopes to build on the success of last season going forward. A particular focus will be had on improving the playing ability of members in the Grade 4 band given the increased demand of playing in a higher grade. The band plans on playing at a minimum of four major championships in 2026. The band may also play in a major championship in Ireland if this is confirmed to be taking place. The band intend on purchasing new drums and harnesses to improve the resources that are available, which in turn should result in improved outcomes for band members.

Approved by the Trustees on 15 January 2026 and signed on their behalf by:

G Edwards

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Grant Edwards, Chairperson

24/01/2026

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E-Sign ID: 53395627-f7fb-4051-95ed-3e2bf9884eb6

City of Discovery Pipe Band

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

I report on the accounts of the charity for the year ended 31 October 2025 which are set out on pages 5 to 7.

Respective responsibilities of trustees and independent examiner

The charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity Trustees consider that the audit requirement of the Regulation 10(1) (d) 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 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. 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 the course of my examination, no matter has come to my attention

1. Which gives me reasonable cause to believe that in any material respect the requirements:

2. To keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

3. To prepare accounts with accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

Have not been met, or

1. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Jennifer Brand, FCCA INDEPENDENT EXAMINER: 33 St Martin Crescent Dundee, DD3 0SU

J Brand Jennifer Brand

…………………………………………………

26/01/2026

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E-Sign ID: 53395627-f7fb-4051-95ed-3e2bf9884eb6

City of Discovery Pipe Band

RECEIPTS AND PAYMENTS ACCOUNTS

For the year ended 31 October 2025

Receipts Members subscriptions Grants & donations Sponsorship Fundraising Sale of uniforms Prize money Trip income Dance income Other Income Total Receipts Payments Uniforms Purchase of equipment Subscriptions Trip expenses Dance expenses Fundraising Transport costs Hall hire Independent examination fee Sundry band expenses Total Payments Surplus for year Reconciliation of Funds Funds brought forward At 31 October 2025	Unrestricted Restricted 2025 2024 Funds Funds Total Total £ £ £ £ 9,510 - 9,510 9,530 - - - 5,470 - - - 2,000 7,305 - 7,305 3,569 804 - 804 132 2,900 - 2,900 2,850 - - - 12,973 9,350 - 9,350 - 368 - 368 170
	30,237 - 30,237 36,694
	2,113 - 2,113 262 1,817 - 1,817 5,824 628 - 628 678 - - - 8,575 5,762 - 5,762 - 2,952 - 2,952 2,782 4,605 - 4,605 6,486 1,200 - 1,200 1,000 150 - 150 150 927 - 927 9,311
	20,154 - 20,154 27,432
	10,083 - 10,083 9,262 25,338 - 25,338 16,076
	35,421 - 35,421 25,338

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E-Sign ID: 53395627-f7fb-4051-95ed-3e2bf9884eb6

City of Discovery Pipe Band

STATEMENT OF BALANCES

AS AT 31 October 2025

Bank and Cash in hand Opening balances Surplus for year Closing balances Funds Unrestricted funds Closing balances	2025 2024 £ £ 25,338 16,076 10,083 9,262
	34,421 25,338
	34,421 25,338
	34,421 25,338

Approved by the Trustees on 15 January 2026 and signed on their behalf by:

G Edwards

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Grant Edwards Chairperson

24/01/2026

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E-Sign ID: 53395627-f7fb-4051-95ed-3e2bf9884eb6

City of Discovery Pipe Band

NOTES TO THE ACCOUNTS

For the year ended 31 October 2025

1. Basis of Accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charites Accounts (Scotland) Regulations 2006 (as amended).

2. Related Party Transactions

There were no related party transactions during the financial year.

3. Restricted Funds

There were no restrictions on the income streams for the current financial year. Restricted funds carried forward are therefore £Nil (2024 - £Nil).

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Envelope Details

Title	CoDPB_2025_Accs_v2-TO_BE_SIGNED.docx.pdf
Author	Dundee Contemporary Arts ([e-mail])
Envelope Created on	Tue, 20 Jan 2026 11:23:45
Envelope ID	53395627-f7fb-4051-95ed-3e2bf9884eb6

Document Details

Title	CoDPB_2025_Accs_v2-TO_BE_SIGNED.docx.pdf
Digital Fingerprint	aa78e344-200e-4ff2-bc34-6854b8b9ef8a

Document Signers Scan/Click the QR Code to view signature information

Name	Grant Edwards
Email	[e-mail]
Status	SIGNEDat Sat, 24 Jan 2026 08:28:04 GMT(+0000)
Signature Fingerprint	6c3be417-04e8-4695-a744-cab4100e0423

Name	Jennifer Brand
Email	[e-mail]
Status	SIGNEDat Mon, 26 Jan 2026 09:32:47 GMT(+0000)
Signature Fingerprint	df6180ea-0535-4030-b053-6a34035cb6bc

Document History

Mon, 26 Jan 2026 09:32:47	Jennifer BrandSigned the Document (IP: 194.75.104.77)
Sat, 24 Jan 2026 08:28:04	Grant EdwardsSigned the Document (IP: 45.155.42.241)