**BLS Highland Games SCIO Trustees’ Annual Report** Period From to Period Ending 31/12/24 Charity’s name: BLS Highland Games SCIO Scottish Charity Number: SC050812 Address: Ben Ouhr Lochearnhead Perthshire FK19 8PT **Charity Trustees** **Independent Examiner** Colin Crawford Associates Ltd. 53 Turretbank Drive CRIEFF PH7 4LW **Website www.lochearnheadhighlandgames.co.uk** **2** ## **Objectives and activities** The objectives of the charity is to promote and preserve Scottish Heritage and culture through the promotion of a traditional Highland Games competitions, championships, events and associated activities; and to encourage voluntary participation and increase the involvement of individuals in community activity. The objectives of the charity will be achieved by the advancement of the arts, heritage, culture or science, the provision of recreational facilities, or the organisation of recreational activities. The arrangement and delivery of Balquhidder, Lochearnhead and Strathyre highland games being the main activity. ## **Structure, governance and management** The organisation has a Constitution, which states that it operates as a two-tier structure of SCIO. The SCIO has MEMBERS - who have the right to attend members' meetings (including any annual general meeting) and have important powers under the constitution; in particular, the members appoint people to serve on the board and take decisions on changes to the constitution itself; and The BOARD - who hold regular meetings, and generally control the activities of the organisation; for example, the board is responsible for monitoring and controlling the financial position of the organisation. The people serving on the board are referred to in this constitution as charity trustees. ## **Trustee recruitment and appointment** The charity has been fortunate to have a number of long standing trustees who have gained the knowledge and expertise needed to run a highland games. The trustees continue to maintain and promote the organisation with the local communities and will look to recruit new trustees in due course. ## **Achievements and performance** During the period we held a successful highland games with over 3,500 people attending to enjoy a wide range of activities and displays during the day. The 2024 year was, in trend with our expected results, always allowing for 2023 was an exceptional return, which of course many games experienced post covid. The trustees continued to maintain a healthy funds and agreed during the period to provide grants to a number of organisations who provide support to the area. Grants were awarded to the following organisations and activities: - 7[th] Stirlingshire Scouts £300 - Start Up Stirling £500 - Killin Cancer Charity £300 - Strathyre Primary School £360 - - Stuc a Chroin Hill Race £200 **3** ## **Financial review** 2024 highland games was blessed with good weather resulting in a good crowd attending which generated £35,035 income. The trustees also agreed to retain prices at a similar level to 2023 event, of £7 and £5 We were content to keep our admission prices stable and our costs were on budget although we were aware that inflation pressures would be a factor. Our attendance was approximately 3,500 which is comfortable to manage with our volunteer stewards. The majority of visitors were from out with our area, as expected. Donations from our patrons, income from trade stands were again on budget. The charity ensured costs were well controlled with costs of £23,494 be incurred for the highland games. Following the trustees approving grants to 5 organisations of £1,660. The total expenditure for the charity was £23,494. The costs were £3,241 compared to 2023. This resulted in the charity generating a surplus for the year of £11,541. After the surplus for the year, the unrestricted funds available for the charity is £80,628. ## **Statement of the charity’s policy on reserves** The charity maintains funds to cover the running costs of 2 highland games. The level of reserves required is £30,000. This mitigates the financial risk to the charity should the highland games be cancelled at short notice a number of times. The level of reserves provides the charity with resources to purchase additional equipment to improve the event and/or park. The current level of reserves (£80,628) is above the targeted level of reserves. ## **Declaration** ## Signed on behalf of the charity trustees: ## Print name ## Designation ## Date Secretary/Trustee 20[th] September 2025 **4** **Independent examiner’s report on the accounts V2** **BLS Highland Games SCIO** ## **Report to the trustees/members of** ## **Registered charity number** ## **SC050812** |**istered charity number**|**SC050812**|**SC050812**|**SC050812**||||| |---|---|---|---|---|---|---|---| |**On the accounts of the**|Period start date||||Period end date||| |**charity for the period**|||||||| ||Day|Month|Year||Day|Month|Year| ||**1**|**1**|**2024**|**to**|**31**|**12**|**2024**| |**Set out on pages**|**6 to 8**||||(remember to include the page
numbers of additional sheets)||| |**Respective**
**responsibilities of**
**trustees and examiner**
**Basis of independent**
**examiner’s statement**
**Independent examiner’s**
**statement**
**Signed:**
**Name:**
**Relevant professional**
**ualification(s) or body (if any):**
**Address:**|The charity’s trustees are responsible for the preparation of the accounts in accordance with the
terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts
(Scotland) Regulations 2006 (as amended). 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.| |---|---| ||My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations.
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, I do not express an audit opinion on the view given by the accounts.| ||In the course of my examination, no matter has come to my attention
1.
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
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding
of the accounts to be reached.| ||| **Signed: Name: Relevant professional qualification(s) or body (if any): Address:** **5** BLS Hlghland Gam88 SCIO Recelpts and payments accounts SCO50812 OSCR F•rth• p•rfjod from kouish Owii. Regubt j￿Uary DE(wnbLY zo34 S•ctlon A Statement of rec8lpts and payments UDf••trfGt•d fund¥ Exp•ndabl• R•slrkt•d Total funds ¢urnt p•rfod •ndc*wm•nl fund tundx p•rfod A1R Gry Rfj¢ tsrogs tr R8nts Irn C Notss to tho Accounts ¢1 Na¢w• purp￿* of Iw (m8ybÉ stsledon 8n8lysls ol Jnds wortsheels) Tho Funds aro il cash arKd ts SCIOS bank 8cei*Jni Tho Funds its giv￿rt th• SCIO ach*v• Is 4tytr4¢S, njnmg a &ott6h ganws Fl th¢ Bakw. L¢ch8arrt*ad styathyi¢ e•8a. Typ• of a¢ll￿tY or prol*d $upport• C2 Gr*nt# Stuc a Grnu st￿. Gro n Rttswth Gfou Stra r•F¥ Sc 7ths Total CJ• Tru*t•• r•mw*r4iion Ifno vrdB pwgon C(Th•￿t•￿t09 truyl•è ¢fos$ ts box lothwv4¢e conw• sect¥)n Jbl Authth und•rvrtNch pdd C3bTnMt•• r•mw*rAI10n- d•tai C4a Tntht•• •xp•M Ifno exp8[￿85 w￿8 padto•ry chty tr￿te@ the S>￿ Ihen cr055 th￿ bDx lothenThe 4bl C4bTm#t•• •1tp•M￿-d*ts1l Nla Natu¢e •f r•l4iiots$hl N*ur• ol Irah$a¢ti•n 1£) C5 7r*nsa¢ti¢)n8 thlthlnMt••• and¢orTh¢ted pgr¥o C6 Oth•r kknaljon BLS Hlghland Gam88 SCIO *a8 con¥8rt8d Into a SCIO In 3 March 2021