The Trustees have pleasure in presenti th8tr report tog8th8r with th8 finanoal stat8m8nts for the year ended 31¥t March 2025. Reference and Administralive Infomiatlon Charfty nama The Sorbio Tower Charlty (SCIO) Charity number SC045739 StNGtur•. G0vornan and Management Constitutlon The Sorbie Tower Charty Is a Scottish Charllable IncortK)ratad Organisatlon (SCIO). whlth was reglslered on 24th June 2015. It has a single tier structure with the Trustees bel the membws of the charty. The assets of the previous Clan Hannay and Donald Hannah Memorial Trust wera transferred to the Sorble Tower Charity. as was th6 balanc* on the proviws Sorbi8 Tower Conservaan Project accounL In February 2019. Section 39 of the c(1]tution was arnended to allow Ihe clwrity to employ a trith proVth the G0ryJitiL5 of the Charities Act 25 are fulfilled. Appolntmont of Trusteos The Trustees were appointed by the Clan Hannay Socièty and indudè Trusl88s of Sorbie Towèr befor8 it was transferraj to the SNble Tower Charty. and also Trustees of tte Clan H8nrk2y and Donald Hanrh Memorlal Trust beth It was wound up.
Obje1th and Acllvttlos Charilable purpo8•8 The Charty's purpose is the advancament of educalion. arts, h8rita98, culture and sciance. arKI tha provislon of recfeatFonal facilities, or th8 organisation of reixeatlonal facililies. wilh the object of improving th8 cDfKlitions of life for the persons for Wh¢ the faciliti8s or aclivities are primarily Intended. Aclivities During the year an increasing number of events have taken place, such as a rnilitary weekends, r8aenactments. Doors Open Day and weddings. The present Warden maintains the Tower and grounds as well as organising 8V8nts. At the request of Historic Environment Scotland. a civil engineer firni undertook a suryey of the teM£ry roof. Achievements and Perforniance MO events can now take place at the Tower and grounds. th vdunteers from knrkaways. helping wilh maintenance and guiding visltors. FlnanGlal rnvlow Durlng year regular donations have conlinued and events have bro in income. Reserves policy The Trustees. policy is to retain funds for managing the charfty 8rKI to ac(mUlate fdS f(Y the phased restoration of Sorbie Tow8r. The Trustees beleve that the unrestricted [PpS of £24.846 are adequate to meet ojrrent Plans for future porlod A conseDRtion architect has now pJUCed plans to restore the stonework and an app8al has been launched to repl some of the central staSnvay. Repalrs to the temporary roof are belng agreed wlth Hlstc*lc Envlronment Scouand. Tnte•s. r•muneration and expan3 DurirwJ the year was paid a monthly f68 of £480 for maintenance of the Towar and grounds, in addition Hanna Propety Maintenanc8 & Management received a further surn of £960.00 for maintenance at tho Tower. This report was approved by the Trustees on 2025 and svJned on their behalf by: Chair
739 Tot81 Funds 2025 Total Funds 2024 Donations 6,240 6,970 Total receipts 6.240 6.970 Costs of Charitab activities: Repalrs and Mainlenancg of Sorbie Tower Insurance 9,053 835 21.860 Legal costs 390 Total payments 10,278 23,036 Deficit for the year (4.038) (16,066) All funds are unrestricted.
2025 2024 Opening Balances Deficit for th8 year 28,884 (4,038) 44.950 <16.066) Closing Batances 24.846 28.884 Reseryes General unr8Stricted funds 24.846 28,884 Sorble Tower Sorbie Tower was gifted to Clan Hann8y Society in 1965 by I(al landowneT, and has slnce been gtfted to the Sorbte Tower Charlty. No paymenl was Involved anu thet8 has been no survey Garried out to obtain a value on the property. Approved by the TnEtees 2025 and signed on their behalf by: Chair
hcha I report on the unaudited a¢untS of the charity for tho year 8ndad 3111 March 2025 sel (YJI on pages 3 to 4. Respective R•sponslblllths of th8 Trustees and the Examlner The charity's Truste8s are responsible ts the preparatKm of th8 accounts in acc(daD(% with the tems of The Charities and Trustee Investment (Scotland> Act 20)5 and Th Charities Accounts {S¢oUand) Regulations 2006 {as amended). The charTty Twstees consid8r that the audit requirement of Regulation 10(1) {d) of the A¢c(nts Regulations doas not apply. It is my responsibility to examine the accounts as reqred under Section 44(1} (c) of the Act and to state whether particular matters have com8 to my attents'on. Ba8ls of Ind•pndenl Examlnerfs Report My examination is carried out in accordance with Regulation 11 of the Ch8rities AOunt$ {Scolland) Regulatlons 2(. An &xamination Indudes a revlew of the accounting reldS kept by the chaiity and a comparison of the accounts presented with thosa records. It also indud6S ¢onsider8tion of any unusual items or disdosures in the accounts. and seeks explanations from the Trustees concernlrvJ any such matters. The procedures undertaken do not provkle all the evidence that would be required In an audlL and consequently I do not express an audit opinion on the view given by Ihe accounts. lndwndent ExamIn• 8tat•mont In th8 rse cl my examlnation. no matter has {me to my attenlion: (1) Which gives me reason8tle cause to believe that In any material resped the TequireNnts; (a) lo keep accounting records in acClane with S¢ciK)n 44(1)(a) of the 2005 Act and R8gulation 4 of the 2006 Accounts Regulations. and (b) to prepare accounts which accord with the accountlng recryds and comply with Regulation 9 of the 2006 ACcnts RegationS. Have not bean met." or (2) to whlth, In my opinion. attenlion should be drawn In order to enable a proper unts to be rea¢hed. Carson & Trotter Chartered Accountsnts 123 Irish Street Dunifries DG12PE 0,1, 2025