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Independent examiner’s report on the accounts ~
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Reporttothe trustees/members of Linlithgow Burgh Trust
Registered charity SC047211 number On the accounts of the Period start date Period end date i i Day Month | Year Day Month Year Stet ECs Peed 01 September 2024 to 31 August 2025
Respective The charity’s trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006(as amended) The charity trustees consider that the audit requirement of Regulation 10(1)(a) to(c) 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 of independent independent examiner's statement statement
Basis of independent of independent independent My examination is carried out in accordance with Regulation 11 of the Charities examiner's statement statement 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, | do not express an audit opinion on the accounts. examiner’s__ Independentstatement jr, the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: Soa ck [Ba fey Date: 3 February 2026 Name: Seonaid Anderson
Relevant professional
body (if any):
Address: Ander Tax Ltd, 21 West Port |[Linlithgow] EH49 7AY
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Linlithgow Burgh Trust Scottish Charity No. SC 047211
Financial Statements
For the period from 1 September 2024 to 31 August 2025
Financial Review
The work of the Trust is funded from a number of sources. Membership subscriptions and donations cover administrative costs, including the cost of insurance, the AGM, the website and the newsletter. Grants, sponsorship, donations, bequests and fundraising efforts, augmented by Gift Aid, cover the costs relating to the work of Burgh Beautiful Linlithgow. Grants and revenue from the sale of Trust publications and other items largely covers the activities of Linlithgow Civic Trust.
The Trust benefits from the advantages of being incorporated as a SCIO, including charitable status. Gift aid of £3,827 was received in December 2024 for the year 2023/24 and £3,505 was received in August 2025 for the 2024/25 year.
Adherence to the Trust’s financial procedures, coupled to an annual budget, fully reconciled monthly cost centre accounts and external examination results in effective financial control.
Reserves Policy
The Trust remains in a strong financial position. The trustees’ policy is to retain sufficient unrestricted funds to meet at least three months of normal operating costs, excluding costs associated with “one off” projects, and to cover unexpected expenditure. Total expenditure (excluding “one off” projects) is around £40,000 per annum and this results in a reserve requirement of at least £10,000. On 31 August 2025, unrestricted reserves were £44,306.
Mitigation of Risk
Apart from holding funds in reserve, the trustees have insurance in effect to cover public liability and risk assessments are carried out before undertaking any activity that is considered to be potentially risky.
Consolidated and Cost Centre Accounts
Page 2 shows consolidated receipts and payments. Page 3 has a statement of balances on 31 August 2025. Pages 3 – 5 give details of receipts and payments by cost centre, with figures for the year to 31 August 2024 included for comparison.
Notes and Restricted Accounts
Page 6 contains explanatory notes and gives details of the restricted accounts that were active during the year.
Board Approval and Examination
These Financial Statements were approved by the Board of Trustees on 3 October 2025 and were examined by Seonaid Anderson of Ander Tax, Linlithgow.
(Signed) Emily Cassidy, Treasurer
2 November 2025
Linlithgow Burgh Trust
Receipts & Payments Accounts £ 1 September 2024 to 31 August 2025
| Receipts | Unrestricted | Restricted | Total | 2023-24 |
|---|---|---|---|---|
| Donations & Legacies | 8,888 | 31,781 | 40,669 | 29,606 |
| Grants | - | 5,625 | 5,625 | 18,350 |
| Fundraising Receipts | 2,535 | - | 2,535 | 3,355 |
| Trading Receipts | 9,547 | 3,023 | 12,570 | 6,039 |
| Other Receipts | 1,134 | - | 1,134 | 1,241 |
| Total Receipts | 22,104 | 40,429 | 62,533 | 58,591 |
| Payments | ||||
| Charitable Costs: | ||||
| Floral Displays | - | 29,721 | 29,721 | |
| Embroidery Project | - | 425 | 425 | |
| Trees | - | 3,974 | 3,974 | |
| Changing Face Book | - | 4,295 | 4,295 | |
| Battle500 | - | 1,214 | 1,214 | |
| Perambulation | 100 | - | 100 | |
| Carmelite Priory Project | 8,004 | - | 8,004 | |
| Other Charitable Costs | 4,445 | 1,447 | 5,892 | |
| Total Charitable Payments | 12,549 | 41,076 | 53,625 | 63,457 |
| Fundraising | - | - | - | - |
| Trading | 4,948 | - | 4,948 | 2,163 |
| Governance | 522 | - | 522 | 447 |
| Total Payments | 18,019 | 41,076 | 59,095 | 66,067 |
| Net Receipts/(Payments) | 4,085 | (647) | 3,438 | (7,476) |
| Transfers to (from) Funds | - | - | - | - |
| Surplus/(Deficit) for Year | 4,085 | (647) | 3,438 | (7,476) |
LBT Financial Statements: 1 September 2024 to 31 August 2025
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Linlithgow Burgh Trust
Statement of Balances £ As at 31 August 2025
| Unrestricted Restricted Opening Balance 40,221 6,152 Surplus/(Deficit) 4,085 (647) Closing Balance 44,306 5,505 On 31 August 2025: Bank Account Paypal Account Cash in Hand Saffron Building Society Total |
Total 2023-24 46,373 53,849 3,438 (7,476) 49,811 46,373 22,681 20 110 27,000 49,811 |
|---|---|
Receipts & Payments by Cost Centre for the year ended 31 August 2025
| General Finance: | 2024-25 | 2023-24 |
|---|---|---|
| Opening Balance | £13,868 | £14,715 |
| Unrestricted Receipts | ||
| Members Subscriptions | 1,840 | 1,640 |
| Donations, Legacies & Gift Aid | 677 | 55 |
| Bank Interest | 859 | 663 |
| Miscellaneous Receipts | - | 10 |
| Total Unrestricted Receipts | 3,375 | 2,368 |
| General Finance: Total Receipts | £3,376 | £2,368 |
| Payments | ||
| Website, Newsletter, Print, Post etc. | 1,326 | 2,127 |
| Insurance | 210 | 210 |
| Annual Accounts and AGM | 342 | 297 |
| Bank Charges & PayPal Commission | 14 | 9 |
| Examiner’s Fees | 180 | 150 |
| Carmelite Priory Project | 8,004 | - |
| Other Expenditure | 40 | 160 |
| Total Payments | 10,116 | £2,953 |
| Net Movement | £(6,741) | £(585) |
| Transfer To / (From) Cost Centre | £- | £(262) |
| General Finance: Closing Balance | £7,128 | £13,868 |
LBT Financial Statements: 1 September 2024 to 31 August 2025
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Linlithgow Burgh Trust
| Linlithgow Civic Trust: | 2024-25 | 2023-24 |
|---|---|---|
| Opening Balance | £8,763 | £13,590 |
| Unrestricted Receipts | ||
| Donations & Gift Aid | 855 | 93 |
| Sales | 6,111 | 3,082 |
| Misc. Receipts | 55 | 3 |
| Transfers from LBT and BBL | - | - |
| Total Unrestricted Receipts | £7,021 | £3,178 |
| Restricted Receipts | ||
| Embroidery Project | - | 15,000 |
| Grants | 2,225 | - |
| Advanced receipts | 3,023 | - |
| Other Restricted Receipts | 584 | 400 |
| Total Restricted Receipts | £5,832 | £15,400 |
| Total Receipts | £12,853 | £18,578 |
| Payments | ||
| Perambulation | 100 | 472 |
| Changing Face Book | 4,295 | - |
| Visits/Conferences/Seminars | 531 | 2,206 |
| Communications, Stationery, Post etc. | 168 | - |
| Cost of Sales | 4,948 | 2,163 |
| Embroidery Project | 425 | 18,320 |
| Linlithgow Explorer | 185 | - |
| Battle500 | 1,214 | - |
| Muitionettes | 245 | - |
| Other Expenditure | 108 | 244 |
| Total Payments | £12,219 | £23,405 |
| Net Movement | £634 | £(4,827) |
| Civic Trust: Closing Balance | £9,397 | £8,763 |
LBT Financial Statements: 1 September 2024 to 31 August 2025
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Linlithgow Burgh Trust
| Burgh Beautiful Linlithgow: | 2024-25 | 2023-24 |
|---|---|---|
| Opening Balance | £23,742 | £25,544 |
| Unrestricted Receipts | ||
| Donations and Gift Aid | 5,515 | 4,578 |
| Sales | 3,436 | 2,957 |
| Fund Raising | 2,535 | 3,354 |
| Misc. Receipts | 222 | 565 |
| Total Unrestricted Receipts | 11,708 | 11,454 |
| Restricted Receipts | ||
| Grants | 3,400 | 3,350 |
| Legacies | - | 2,000 |
| Sponsorships & Gift Aid | 28,196 | 20,515 |
| Other Restricted Receipts | 3,000 | 325 |
| Total Restricted Receipts | £34,596 | £26,190 |
| Total Receipts | £46,304 | £37,644 |
| Payments | ||
| Plaques & Signs | 79 | 320 |
| Purchase Tools, Maintenance etc. | 184 | 129 |
| Communications, Printing, Post etc. | 994 | - |
| Purchase Plants | 19,697 | 20,579 |
| Purchase Compost, Fertiliser etc. | 971 | 1,876 |
| Contractor Costs | 8,973 | 9,513 |
| Clarendon Base | 1,018 | 404 |
| Trees | 3,974 | 1,532 |
| Other Payments | 870 | 1,082 |
| Total Payments | £36,760 | £39,709 |
| Net Movement | £9,544 | £(2,065) |
| Transfer To / (From) Cost Centre | £- | £262 |
| Burgh Beautiful: Closing Balance | £33,286 | £23,742 |
LBT Financial Statements: 1 September 2024 to 31 August 2025
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Linlithgow Burgh Trust
Notes to the Accounts to 31 August 2025
- Accounting Reference Date: The Trust’s accounting year runs from 1[st ] September to 31[st] August in the following year.
2. Comparison: These accounts cover the sixth full year of Linlithgow Burgh Trust and the comparison figures relate to the year 1 September 2023 to 31 August 2024.
3. 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).
- Related Party Transactions : Apart from the re-imbursement of approved expenses, no remuneration was paid to the trustees or to any connected person during the year to 31 August 2025.
5. Governance Costs: A fee of £150 covers the independent examination of the financial statements to 31 August 2024. The fee for the examination of these financial statements will be included in the accounts for 2025-26.
6. Stock for Sale: Linlithgow Civic Trust maintains a stock of publications and other items for sale, produced and paid for during this year and earlier years. On 31 August 2025 the value of this stock was approximately £8,850 (50% of trade selling price). Sales income of £6,111 was received during the year. Stock value at the end of the previous financial year (31 August 2024) was approx. £8,900.
7. Restricted Funds: Restricted funds are monies that have been donated or collected for a specific purpose. OSCR requires that restricted funds are accounted for separately from unrestricted funds, which can be spent on anything within the Trust’s aims. The following notes cover the movements, already included in the accounts on pages 2 to 5, in the Trust’s restricted funds.
Floral Displays: Burgh Beautiful receives sponsorship, donations, grants and bequests to be used for the provision of floral displays in Linlithgow. Some income qualifies for Gift Aid, which is added to the total. During the year, a total of £31,596 was received for this purpose and £29,720 was spent.
Embroidery Project: This project relates to the conservation and framing of the embroidery of Linlithgow High Street. Funds held as at end of year relating to this project were £4,950.
Other Restricted Funds: £6,688 of restricted funds were held at year end re: BBL Youth Project, BBL Projects Involving Young People, LCT Changing Face Book, and LCT Battle500.
LBT Financial Statements: 1 September 2024 to 31 August 2025
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