Receipts and Payments Accounts for Year Ended 30th September 2025
Sunart and District Agricultural Society
Scottish Charity No: SC046804
I confirm that the accounts presented for the year ended 30th September 2025, are a true and fair summary of the transactions undertaken by the Society during the year.
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Sunart and District Agricultural Society SC046804
Trustees' Annual Report
The Trustees present their report together with the financial statements and the Independent Examiners report for the year ended 30 September 2025.
Reference and Administrative Information
Charity Name
Sunart and District Agricultural Society (SADAS)
Charity No
SC046804
Address
Shepherds Cottage, Kilmalieu, Ardgour, PH33 7AD
Current Trustees (Committee Members)
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Structure, Governance and Mangement
Constituition
The Charity is an incorporated association. It is governed by its constituition which was revised and then adopted on 16th March 2016. The Society was granted charitable status by OSCR on 23rd August 2016.
Appointment of Trustees
The committee, which normally meets on a quarterly basis, nominate the charity trustees from within their membership. Membership of the committee is open to all who reside within the catchment area of the Society.
Trustees are elected at the Annual General Meeting which is normally held in November. Under the constitution there must be a minimum of five and not more than sixteen elected trustees. The trustees may co-opt trustees during the year if they consider it would be in the interests of the Society to do so.
Management
The trustees are responsible for the strategic direction and governance of the Society, whilst organisation of Society events is delegated to include all other committee members as well.
The trustees are particularly aware of their responsibilities for Health and Safety especially in relation to risk at public events where animals are concerned. In addition to a comprehensive Public Liability Insurance, we hold all appropriate licences required
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Sunart and District Agricultural Society SC046804
to hold the annual show.
Objectives and Achievements
Charitable purposes
The Society's purpose is to advance heritage and culture by promoting and demonstrating agriculture, handicrafts and other rural based industries and crafts within the parishes of Moidart, Ardnamurchan, Ardgour, Arisaig, Sunart, Morvern, Mallaig, Morar and the Isle of Mull.
Activities
In order to achieve the purpose stated the Society will; organise, manage, promote and produce on an annual basis a competitive agricultural show and will advance public knowledge and awareness in the field of agriculture and other rural industries and activities. Organise, manage, promote, and produce a stock judging competition, and other fundraising events throughout the year.
Achievements and Performance
We held two stocking judging days, one at Kilmalieu on 22nd Feb and one at Kiel Farm on 5th July both well attended events and raising £1729 between them from the entries, raffle and food provided.
Another event we held was a curry night at Strontian Village Hall on 29th March, we had a licensed bar and quiz which raised £1493 for the annual show funds.
Two raffles were held to win a luxurious night away at Ingilston Country Club, thanks to Sarah for orchestrating this.
The 73rd Annual Show and Dance was held on 9th August 2025. The weather was changeable, and the Corran ferry had been off for a few days, thankfully this came back into service that morning, easing some previous worries with regards attendance.
There was participation from several community groups and stall holders who added to the packed activities and entertainment organised for the day. The sheep, cattle, produce and dog show competitions had good participation. We had Mallaig and Ardnamurchan Pipe Band playing again and a show from some Highland dancers. The show dance was well attended with Robert Nairn Ceilidh Band providing the music.
Financial Review
The fundraising activities in the first part of the year helped boost the income to the Society prior to Show Day. Requests for sponsorship from local businesses was successful again, to which we are extremely grateful. Income was up from the previous year by around £6k.
Expenditure was up by around £10k on the previous year, but this was due to us spending a large amount of money on the field shelter, which came out of our restricted funds. Some other general expenses that went up from the previous year included, trophy engraving, marquee hire due to hiring extra tents, and dance expenses from the bar and band.
Due to being unable to source a volunteer to take on the role of Treasurer, we outsoured this role to Kirsty MacIntyre from The Highland Bookkeeper, at a cost of £100 per month. Kirsty has
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|
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Sunart and District Agricultural Society
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| been attending our meetings, providing all the background bookkeeping and banking for the
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! SC046804 | show this year, creating the annual Accounts and OSCR filings and more recently moved us onto
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| : a new bank account due to the difficulties with the previous bank account to make any changes. Kirsty hopes to source funding opportunities going forward, and is looking into Gift Aid options too. Reserves Policy
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The Society attempts to maintain a reserve of around £15,000 as this is the average cost of running the Show.
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) a
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Sunart and District Agricultural Society SC046804
Independent examiner's report to the Trustees of Sunart and District Agricultural Society
I report on the accounts of the charity for the period ended 30th September 2025 which comprises the statement of receipts and payments, the balance sheet and the related notes.
This report is made solely to the Charity's Trustees, as a body, in accordance with Section 44 of the Charities and Trustee Investment (Scotland) Act 2005. My examination has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my examination, for this report, or for the opinions I have formed.
Respective responsibilities of directors and independent 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's 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 was carried out in accordance with Regulation 11 of the Charities Account (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 seeking 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 accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention
(i) which gives me reasonable cause to believe that in any material respect
the requirments to keep accounting records in accordance with section 44 (1) (a) of 2005 Act and Regulations 4 of 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and to comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: Address:
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Date
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12/11/2025
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SC046804
Sunart and District Agricultural Society
Statement of Receipts and Payments For The Year Ended 30th September 2025
| Receipts Donations Fundraising Charitable Activities Payments Fundraising Charitable Activities Governance costs Total Payments Surplus/(Deficit) for the year Transfer between funds Surplus/(Deficit) for the year |
Note 4 | Unrestricted Restricted 2025 2024 |
|---|---|---|
| Note 5 | 1594 0 1594 1360 6007 0 6007 6023 21279 0 21279 15452 |
|
| 28880 0 28880 22835 |
||
| 1527 0 1527 552 20867 4072 24938 18511 740 0 740 550 |
||
| 23133 4072 27205 19613 |
||
| 5747 -4072 1675 3222 0 0 0 0 |
||
| 5747 -4072 1675 3222 |
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sunart and District Agricultura} Society SCO046804
‘
: | : :
|
Statement of Balances - As at 30 september 2025
|||:|:|Funds Reconciliation
.
ss
Openingcash atbankand in hand
Surpius/(Deficit) foryear
Closing cash at bank and in hand|Funds Reconciliation
.
ss
Openingcash atbankand in hand
Surpius/(Deficit) foryear
Closing cash at bank and in hand|Total
Unrestricted
Restricted
Total2025
2024
ee
————E
28670
5378
34048
30826
5747
-4072
1675
3222
34417
1306
35723
34048
ool|Total
Unrestricted
Restricted
Total2025
2024
ee
————E
28670
5378
34048
30826
5747
-4072
1675
3222
34417
1306
35723
34048
ool|Total
Unrestricted
Restricted
Total2025
2024
ee
————E
28670
5378
34048
30826
5747
-4072
1675
3222
34417
1306
35723
34048
ool|Total
Unrestricted
Restricted
Total2025
2024
ee
————E
28670
5378
34048
30826
5747
-4072
1675
3222
34417
1306
35723
34048
ool|Total
Unrestricted
Restricted
Total2025
2024
ee
——_——E
28670
5378
34048
30826
5747
-4072
1675
3222
34417
1306
35723
34048
ool|
|---|---|---|---|---|---|---|---|---|---|
||||Bank and Cash Balances|||||||
||||Cooperative Bank Account
RBSBank Account
Cash in Hand|||||33136
2587|0
34048|
|||||||||0||
|||||||||35723|34048|
||||OtherAssets (Unrestricted|Fund)||||||
||||Portable Toilets|||||||
||||Gates|||||100|150|
||||Container|||||800|1200|
||||Show Cups|||||180|2/0|
|||)|BarStand|||||26708|26708|
|||||ShowJumps|||||465|620|
||||Unpresented cheques|||||425|850|
||||||||||0|0|
||||||||||28678|29798|
|||||Liabilities (Unrestricted Fund)|||||||
|||||Unclearedcheques|||||40|300|
|||||||||40|300|
||||Theacccountswereapproved|bythecommitteeattheirmeeting||datedeeccccccccececscesesees..||||
|=.|
ee||||||ee|ee|||
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Sunart and District Agricultural Society SC046804
Notes to the Accounts for the Year Ended 30th September 2025
1 Basis of accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)
2 Nature and purpose of funds
Unrestricted funds are available for general purposes in accordance with the charities purposes.
Restricted funds is used for any showfield improvements,
3 Related party transactions
No remuneration was paid to the Trustees or any connected persons during the year (2024: Nil).
4 Receipts
| Donations Show Donations Fundraising Curry night and quiz Stock judging days Other Charitable Activities Show Bar Income Show Dance Income Show Gate Takings Class sponsorship Rosette sponsorship Cattle and Produce entries Show Programme Adverts Show Sponsorship Show Pitch Fees |
Unrestricted Funds Restricted Funds Total 2025 Total 2024 |
|---|---|
| 1594 0 1594 1360 |
|
| 1594 0 1594 1360 |
|
| 2016 0 2016 0 2314 0 2314 2100 1677 0 1677 3923 |
|
| 6007 0 6007 6023 |
|
| 10031 0 10031 5923 2122 0 2122 2857 2995 0 2995 2380 1110 0 1110 0 180 0 180 0 731 0 731 745 1795 0 1795 1510 1910 0 1910 1800 405 0 405 237 |
|
| 21279 0 21279 15452 |
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Sunart and District Agricultural Society
SC046804
Notes to the Accounts for the Year Ended 30th September 2025
5 Payments
| Fundraising Curry night and quiz Stock judging days Other Charitable Activities Advertising Insurance Judges expenses Marquee hire PA system Portaloo hire Printing Rosettes Show Bar expenses Show Dance expenses Show Day Attractions Show Field Maintenance Travel costs Trophy Engraving Website Misc exps Governance costs Annual Accounts Independent Examination |
Unrestricted Funds Restricted Funds Total 2025 Total 2024 |
|---|---|
| 523 0 523 0 585 0 585 502 418 0 418 50 |
|
| 1527 0 1527 552 |
|
| Unrestricted Funds Restricted Funds Total 2025 Total 2024 |
|
| 156 0 156 150 888 0 888 873 300 0 300 304 9922 0 9922 9387 450 0 450 400 720 0 720 720 210 0 210 321 1106 0 1106 1370 3701 0 3701 0 1352 0 1352 4317 640 0 640 0 0 4072 4072 50 217 0 217 0 1100 0 1100 620 12 0 12 0 92 0 92 0 |
|
| 20867 4072 24938 18511 |
|
| 700 0 700 300 40 0 40 250 |
|
| 740 0 740 550 |
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Sunart & District Agricultural Society Fixed Asset Schedule
Costs, Additions and Disposals
| Costs, Additions and Disposals | |
|---|---|
| Gross Value Opening Net Book Value Depreciation 10% PA 25%SL Closing Net Book Value |
Portable Toilets Gates Container Show Cups Bar Stand Show Jumps Total 500 4000 900 26708 1550 1700 35358 150 1200 270 26708 620 850 29798 |
| 50 400 90 0 155 695 425 425 |
|
| 100 800 180 26708 465 425 28678 |