River Tweed Salmon Fishing Museum SC047856
Trustee's annual report and financial statements for the year ended 31 October 2025
River Tweed Salmon Fishing Museum Scottish Charitable Incorporated Organisation Registered Scottish Charity No: SC047856
TRUSTEES' ANNUAL REPORT
Reference and Administrative Information
The Trustees present their report together with the financial statements and Independent Examiners report for the year ended 31 October 2025.
Reference and Administrative Information
Charity Name
River Tweed Salmon Fishing Museum
Charity Number
SC047856
Address
Drygrange Steading Melrose Roxburghshire TD6 9DG
Trustees
Peter Huddleston Charles Plowden Douglas Dobie
Structure Governance and Management
Constitution
The Charity is a Scottish Charitable Incorporated Association, controlled by its governing document.
Appointment of Trustees
River Tweed Salmon Fishing Museum Scottish Charitable Incorporated Organisation Registered Scottish Charity No: SC047856
Objectives and Activities
Charitable purposes
The charitable purposes are:
To preserve the heritage and culture of salmon fishing on the River Tweed through the establishment of a permanent museum
To inform the general public of the growth of salmon fishing from its birthplace in Kelso, Scottish Borders to its position as a world-wide art sport.
Activities
Achievements and Performance
Financial Review
Reserves Policy
The Trustees aim to maintain unrestricted reserves at a level to cover six months of expenditure costs.
Plans for Future Periods
Approved by the Trustees on .......................... and signed on their behalf
Trustee
River Tweed Salmon Fishing Museum Scottish Charitable Incorporated Organisation Registered Scottish Charity No: SC047856
Independent Examiners Report For the year ended 31 October 2025
I report on the accounts of the charity for the year ended 31 October 2025.
Respective responsibilities of Trustees and examiner
The charity trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and 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 concerning 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 other than disclosed below
- which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the
2006 Accounts Regulations, and
-
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.
Sheryl Macaulay FCCA Chartered Accountants 47-49 The Square Kelso Roxburghshire TD5 7HW
Dated:
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River Tweed Salmon Fishing Museum Scottish Charitable Incorporated Organisation Registered Scottish Charity No: SC047856
Receipts and Payments Accounts for the year ended 31 October 2025
| Voluntary Receipts Donations received Grants received Interest Received Total receipts Cost of Charitable Activities Advertising and printing Insurance Repairs and renewals Subscriptions Sundry expenses Trustee expenses Governance costs Independent Examination Total payments Transfers between funds Surplus/(Deficit) for year |
Total Unrestricted Restricted 2025 £ £ £ 5,662 - 5,662 - - - - 5,663 - 5,663 - - - 453 - 453 - - - 573 - 573 44 - 44 1,861 - 1,861 552 - 552 - 3,483 - 3,483 2,180 - 2,180 |
Total 2024 16,066 4,176 492 20,734 1,199 482 1,292 397 556 468 4,394 16,340 |
|---|---|---|
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River Tweed Salmon Fishing Museum Scottish Charitable Incorporated Organisation Registered Scottish Charity No: SC047856
Statement of Balances as at 31 October 2025
| Funds reconciliation Opening cash at bank and in hand Surplus/(deficit) for year Closing cash at bank and in hand Bank and cash in hand Current account 1 Closing cash at bank and in hand Assets - unrestricted fund General fittings Plant and machinery Debtors Liabilities - unrestricted fund Independent Examination OSCR annual return Rent & Council Tax |
Unrestricted Restricted £ £ 38,199 - 2,180 - 40,379 - 40,379 - 40,379 - |
Total 2025 £ 38,199 2,180 40,379 40,379 40,379 75,000 30,000 105,000 450 65 515 - |
Total 2024 £ 21,859 16,340 38,199 38,199 38,199 100,000 30,000 1,400 131,400 400 60 7,700 8,160 |
|---|---|---|---|
Approved by the Trustees on .......................... and signed on their behalf
Trustee
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River Tweed Salmon Fishing Museum Scottish Charitable Incorporated Organisation Registered Scottish Charity No: SC047856
NOTES TO THE ACCOUNTS
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 of a general nature and have no conditions attached. Unrestricted funds may be used at the discretion of the trustees in furtherance of the objects of the charity.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for restricted purposes.
3 Related Party Transactions
Expenses totalling £1,861 were paid to one Trustee during the year to reimburse them for expenditure paid on behalf of the charity (2024: nil).
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