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2025-04-30-accounts

Scottish Charity No.SC045569

Gairloch & District Pipe Band

Annual Report & Financial Statements

For the Year Ended 30* April 2025

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Gairloch & District Pipe Band

Trustees’ Annual Report

For the Year Ended 30" April 2025

The trustees have the pleasure in presenting their report together with the financial statements and the independent examiner's report for the year ended 30" April 2025.

Reference & Administrative Information

Charity Name

Gairloch & District Pipe Band

Charity No

$C045569

Address

Solas, Ormiscaig, Aultbea IV22 2JJ

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Current Trustees
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Structure, Governance & Management

Constitution

Gairloch & District Pipe Band, referred to hereafter as the Band, is a Scottish Charitable Incorporated Organisation (SCIO). It is governed by its constitution which was adopted in April 2014 and last amended in March 2015. The Band was granted charitable status by OSCR on 24" April 2015.

Appointment of Trustees

The trustees are the office holders.

Management and governance

The Committee, chaired oy i is made up of the charity's trustees. The Committee is responsible for the strategic direction, governance and general activities of the Band, whilst day-today operation of the pipe band is delegated to the Musical Director.

Trustees annual report (continued)

Membership of the Committee is open to all adult Band members and parents/guardians ofjunior Band members and any person with specialist experience or interest in the Band. Membership of the Band is open to both players of the highland bagpipes and drums and to nonplayers over the age of 16 years with a genuine interest in the stated purposes of the Band or ina general or administrative capacity.

Junior membership is open to players under the age of 16 years.

Objectives & Activities

The Band’s purpose is to advance education, the arts, heritage and culture, specifically in highland bagpiping and drumming, principally in the Gairloch area.

Activities

Our normal activities would include weekly piping and drumming tuition and band practice during school term time and pipe band practice as often as possible in the schoo! holidays. However, with the onset of the Covid-19 pandemic and subsequent lockdown there has been no activity during 2021/22 or subsequently. However, the band stands in readiness to resume activities once the situation allows it.

Financial Review

There were no financial transaction in the course of the year or subsequently to date. Income in the 2024 financial year was from Smile Amazon fundraising totalling £16 with expenditure of £274. Consequently, the unrestricted reserves remained the same at £5,483 (2024: £5,483) represented by the bank balance of £5,483 (2024: £5,483).

Reserves Policy

The Band maintains a level of unrestricted reserves sufficient to pay for any maintenance costs that may arise.

Approved by the trustees on 29 January 2026 and signed on their behalf by: 4ae

Gairloch & District Pipe Band

Receipts & Payments Account

For the year ended 30 April 2025

|Lita
| Donations received||a
-
|
i|| |---|---|---|---| || Income from public pertormances
$|||a4
=|
qr—-|| || Contributions from band members towards uniforms and travel costs||-
-|| |||ee) eee|| |Die|||| |‘EXPENDITURE —~CSO————COCCOCOSYS
an|||| ||Purchase and maintenance of uniforms andequipment|||-
-|| ||Travel costs
==

-
__|||-

-|| || Insurance
lm. 2
ee

Accountancy fees
2
Publicity
Ve||i.
—s
oo
173
-
|
-
|
——————
aes|| |ee
i
aa
ee
|Surplus/(Deficit
foryear
|Openingbalance
[Closingbalance||

=|
274|
|
aee
5,483 |
5,741
5,483_
5,483|| |[Bankbalanceasat30April|||£5,483.31|_£5,483.31.||

The Accounts were approved by the trustees on 7A an Aa2b and signed by a Trustee.

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Signed:
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Gairloch & District Pipe Band

Notes to the Accounts — For the Year Ended 30" April 2025

Basis of Accounting

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

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 Band.

Related Party Transactions

No remuneration or expenses were paid to the trustees or to any connected persons during this or the previous year.

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-.+. : Gairloch & District Pipe Band

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Independent Examiners’ Report to the Trustees on the Financial Statements

{ report on the accounts of the charity for the year ended 30 April 2025 which are set out on pages 4 and 5.

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) (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 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. 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 conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently | 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 materia! respect the requirements:

  2. e 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. ¢ {0 prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

  4. 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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Signed: : ~ =
ot Miki Sn -
Name: Alistair Simpson
Address: 4 Druid Temple Way, Inverness IV2 6UQ
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Dats:
“ Jalily
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