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2025-09-30-accounts

Scottish Chaftty Number: SC050934 SCOThISH SCHOOLS ORCHESTRA TRUST SCIO TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

SCOThISH SCHOOLS ORCHESTRA TRUST SCIO CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Page Report of the Trustees Independent Examiner's Report Statement of Financial AttNities 8alan￿ Sheet Notes to the Accounts

SCOTT15H SCHOOLS ORCHESTRA TRusr scio TRUSTEES, REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 Page I The Trusts95 pr•sgnt thoir repart and finantial $tètements of the tharity ftir the year ended 30th September 2025. Tho flnantial statemeTrts have bEen prepared in 8ecordan¢e with tht a￿oUntIng po{￿leS SÈtout in the noiesto the accouirt5 8fid cornply wth the chèri￿5 constikntton. thè Ch8ritles and Trustee Investment IScotlndl Act 2005. the Chaylties Ac£ouDr$ 15cotEandl Reg¥￿tIOnS 21106 las amendedl and Accountlng and fteporting by charit￿$= Stotement ol RecL)mmended Pf4Ctlce applicable to charities pteparinu their attounts Sn a￿ordI￿re with the Financlal ReportithR stsndard IFRS1021 appllcable ITh th• UKand Republlcof Irland. OBJECTW AND AcrivmES The prfDclpal oblectlve of the knttish Schools Orchestra Trust scio Ihereinaltèr rttferred to as 'the Trusv or 'SScofi is to adva•ct the ￿u￿1(￿ of youn8 people in Scotland thrEwgh the study and perf0m￿n£t of orchesttsl musk. In pursuit of this aim. the T￿￿t urganis•s residential courses. workshop5. and day events whl¢h provlde orche$tral 3nd ensprnble experience for young rnusS¢ians. The Tryst also seek5 to promtè public appre¢latton of orchestral rnuskthroueh PErformantes and outreach. Pubflc bènefft Is achleved by es)surlD8 acce$51blltty to partk4p&nt5 from all back8rounds through an open applKatlon pr¢K•SS and the provision of butsary Support where approprlatg. ACMIEVEM£NTS AND PERFORMANCE Durlng the year ended 30 Septernbef 2025. the Trust dellvered three prIn￿paI adfv(tJes.' the annual Summer Resklentlal Course and two Play Away Day5 (Auwmn ar4d Sprln41. Acros5 all acrivltfje$. 159 young muslclans t¢ok pa¢ Includlng 71 f4rst-tlrne pJrtKipJnts, repi?sethtlnR 23 b¢al authorities 4tross Scoiland. The Trvstees are pleased to note the contirwJlr strength of partillpotion and the rea¢h of Sscofs act￿r￿e$l¢l0ss both rur•l4nd urban cornmunitte5. AutvMftpknyA￿yojV Sunday 17 November 2024 at Brou8hton High School. Edlnbuwh, the event welcomed 83 pèrticipantS a¥ed 8-15, each paying E42 to attend. daytonclvdqd with ars Informal performance fpr parents and £3rers. Conduuors.. joanna Potrie (Strire OTchestral. SJsan Ding￿ Iwlnd Uand and Syrnphony Orthestral stsff.. Four P8h4 tutor$ •nd thvee unpald student als￿lants Venue hire.. £499. Partidpant summary.. 83 rnusl¢lans135 boy5.48 ?￿ from stste schools 39 wlndlbrJss p￿yers.. 44 Str1￿ playefs 17 kottl$h ￿￿1 authorities Teprtsented Sprlnl PloyAwtsyi*Y HeEd on Sunday 16 March 2025 at Hut(hesons' Grammar School, Glassow. attended by 58 partlclpahts a8ed 8- 15, each poying e42. The eventcontluded with 6 short sharin8 Ptrformance lor famllles.

Sco￿1$H SCHOOLS ORCHESTRA TRUST SCIO TRUSTEES, REPORT (cont.) FOR THE YEAR ENDED 30 SEPTEMBER2025 Page 2 CondurtOfS.' Joanna Petrio IStrinB Orcl￿stra1. Susan Olnile (Wind Barid and Sy¢nphony Orchestral stsff.. Fr>ur paKI tutots a)d foul urspaid 5tudent8sslst•nis Venue hlre.. £fll8. Partl£lpant surnrnBry'. 58 muslclans123 boys, 35 ￿s] 8% from Stat? schoo 30 wlndlbr¥$51percuss￿D pt•yers', 28 strtng player5 15 Scotttsh authorR￿S r8pr¢sented mmercourse The >Jmm¢r llesldentlal Course was held atQueen Vklorfo khool. Dunblane from 6-11 Jtsly 2025, attend￿ by 89 particlpanrs aaod ￿15, r3n8in8 in muskal ablllty from ABRSM Gradè 2 to Grade 8. Partlclpants pald E575 each. which included fvll board. tultion. trThJ travel to the Concert venue. G)UTSè OlfedOS.' ChFlrttspher Turfeyarkl AT￿ne Madadatte Conductors". Susan Oingle (Chamber and Symphony Orchestras?, Jennifer Kelty, and Joanna Petrie Stsffing.. 13 addfth)nal adult members Itutor¥, nurse, arts and sports ￿ador5? and four studenta5515tants The course conduded wlth a publkconcerton Frpdv Iljuh 2025 tCeJtral Hall, Tollu055, fdlnbur8h, featurtn8 performancÈs from all ensembles_ Partlclpants also took part lft a range of recreational, creative, and sportithi •ctivitles thrw8hout the week. Partlclpaftt summary.. 89 pèrtl¢ipants132 boy5. 57 Str￿) 82% fFom state 5choo15 58 str1#8 pl•yrs." 31 wiTrdlbras$lpereuss￿fi pFay&rs The a¢tPJlty èncompa55ed 20 local Buihorlty areas in kntland 3$ well 8$ England. Spaln. and the U5 ¢JernonstFatlngourcontlnued nOt￿nI1 reach and Impacr.These tncluded Aberdeen121.Aberdeenshlre181,Angus 111. Ar8yII I￿j Bute 111, Comunldad de Madrid 111. Cufflb¥Sa 121, Dundèe ISI, Easl Ayrshire 111, East Ounbartonshire141, East LothlaTr131. East Renfrèw5hire1121. Edlnbureh1101, Fife131. Gl858ow191, Hiqhland111. InYrtlyde111, Midlothian121. NtsrthAyshlre121. NorthLaThark5hlre121, kottish Borderslq, 5omersOt (Jl. South Lanarkshlre121. Stlrlin8161, the V&4121. ènd West Lothwn121_ ThSs wtdegeo8raphical spread hi8hli8hts ovrstrongconnectlons w?th ¢ommunltles acroK Scotland and beyond, ieflRctln8 our commltment to ensurift8that our programmes reach diverse avdiencÈ5 re¥ionJ. MaryCormkh•elFvAd The Mary Carmithael Fund was establlshed in 1998 with 8 le8acy left by Mary Carm￿hat1. former Dlrertor of kottish SchoolsOrchestr¥TNst. Slnce 1998 markydonatK)nshave beenadded to the Fund.whkh is lod8ed with United Trust Bank. The purpose of the Fvrtd 15 ta (rffer bursarfes lor the wrnmer course to thlWrtTh who would nototherwi5e be ableto attènd, aswvll as usln8 funds foTott¥slonal commlsslon F8es. No bursa>Yè5 were 8ivn from th15 fund the year, as bursary fvndSngwas received from 15ewhere. In September 2025 the Fund Stands &t £16.963.12O24.. £16.7011. Annual i#terest recewed In 2025 wai£26212024". £1751.

SCOThISH SCHOOLS ORCHESTRA TRUST SCIO TRUSTEES, REPORT (cont.) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Pale 3 NANCIAL REVIEW The charltyhada surphJ$of£3,11612024.' SUFplus of £3,699iforttteyear. Ithasaccumutsied re5erwe$of £37.525 12024.. £34A091 at the B•l8nce Sheetdate. The 5cottlsh schools Orchestro Yrust rece￿ financlèl •sslst¥thce towards the summer course. We wère furtvfraie to receNe don4tioDs totalling £15,770 d¥rirwthisye8r frvmThe Hugh Fraser FO￿ndatIon(£4,otX)I. the Fo¥￿ Foundat(on1£4,0001.The stevenson Charitab￿Trust[£3.Iml, TheWhltakerChariiableTrustl£2,0001, The Mt55è5 B¥rri+ Trust1£2.2501, Fouthd4ti¢n Sc411aTrl I£SI%)l and £20 from indwidua15.12024.. £20,500 from 5Even organisat￿Tr$ and £28) from indwklualsl. We 4vere also fortunate tts receive buisary fitndlng totallln8 É3,2SO from four organi53t￿￿$'. £l.000 from the Cruden Foundation, £550 frorn the Afttonlne Ensemble. £200 from ihe 8u¢¢leuch Charitsble TFu5t •ftd £1500 frorn the Rhona Reid tharKable Trust12024." £2.000 from oneor8anlsatlonl. The Trustees extend theiy sinctre thanks to OH fjJnder5and Indi¥ldu31 donor5for thtlr generoslty and con￿￿ul￿g confldÈn¢È In Sscofs WDrk. The Trustee5 tosider the Char￿ to be In a stsble hanclal poswton, whh 5uffidentrèserves tosuP￿rt planned attl￿tS In the torthcomlngye¥TshtyJW no new fyndinq be secured. IP4VEThENTPOUCY S PERFORMANCE The Tmstees, ha¥it reiard to the lsquldity F¢qulrements pf runn5n8 the thaity. have kepi ayallabk funds in IntErest-bE•rlrB dep051t accounts artd seek to achth a rate or¢ dep05ft whlch matche5 orex¢eed5 inflètio) as measured by thecon5umÈrprlce index. R15K MANAGEMEKr The Tru$tees and managemeni wmmlttee hav¢ a55e55ed the rnajoT rf5ks to whKh the charity ￿ expos¢d, In partkulJT those ￿latIn$ its operatlons and ￿nanceS. Jrk4 believe they have systErn5 in place ID mlligate exposure to the rnajorrbSks. RESERVES POUCY The Trusteés and m3na8emEnt cotnmittee coftsider that the charlty should Ideally have reserves suficiEnl t¢ lund the cost ol one year's progrèrnme of activities. However, they consider ihat the minirnum level of reserves required Shou￿ ¢o¥ef the poterttlal ￿n¢t113t1(In costs of the sumrner sth¢•l, lor which the (￿rrTht level of reserves should be adequate. PLANS FQR FUTURE PERIODS The Trustees intènd tocontinue delivedn8SStOT'sestsblLghed pr¢er3mme of orchèstral èducatlah. m•inYainin8 ac￿ssibility and artistic excelEeftce. Planned aafvitles for 2025-26 include.. Surnmei Residenlial Cour5e-. Strntho118n Schotyl. Perthshire, 12-17Juty 2024 contludiTrg with • concert at Central Hall. Edinbur8h. Aulumn Play Away Day. 16 NoVeM￿r 2Q25, Broughton Hr8h khool. Edinburqh. 5pilr>8 Play Away Day.. February 2026. Huttheson< Grammarschool. Glas1OW. Throu8h ihese ar1￿￿[0$, the Trust wlll continue to hjlfll its CharItsb￿ pts¥pose by advancing the educotior¢ of voung people in Scotsand through orchesrral m¥$lc-making.

SC0Th15H SCHOOLS ORCHESTRA TRUST SCIO TRUSTEES. REPORT (cont.) FOR THE YEAR ENDED 30 SEPTEM8ER 2025 Pale 4 STRucfuRE, 60veRNANCE AND MANAGEMENT The Scottish Schools Or¢h¢stFa Trust ISkOD 15 a SCIO. rE¢i5tEied in kotand Icharity No. ￿0909341. It is governed bv i written constitution. adopted in 2021when scio took¢)verthe workofthe prevkus rharitsble tiust st3rt8d In 1985. The Trustees a¢e responsIb￿ for the ovèr311 goveirtance. mana8ernenl. and Jtrate8 directton of rhe organisatioTr in awrdance with it5 charitable purposes. ment f Trust rru5tee5 are appointed by resO>jt￿n of the existing Trustees, wlth Indvction and guida￿¢ provided to ensure full understandlng ofSScOT's èlm actlvitles. and legal respon51billtles. 14ew T¢tsstees Undergo Oflentatlon to brlefthern on thelr legal ob11Rat￿Trs uTh48r¢harity Liw, the Scottlsh Charfty Re8ulatOT'S quldarKe un irtysteé dutiès, the content of the constitutlon. the comrnlttee and decis￿￿-makIn￿ Pr￿¢5￿$ énd the re￿￿t perfv¥mèce of the charity. Frustees arè e#￿VrIgd to •tt•nd ¥ppropriate exrern•l tralnin8 events where these will fatllltate under5tandlr8 of thelr ra￿. Tht board of Tru5tEes, adrninigters the £harlty. Day-104ay operatlon?l rnanagementof act￿ltIeS15 dele8ated to the OirErfor. Course Directors &ftd Mana¢eme#t Committee. under the supervisloTh ol the Tn15teés. REFEAENCE & ADMINISTRATIVE INFORMAMON TRUSTEESAf40 MANAGEM£NTCOMMITfEE OF SCOTT15H SCFIOOLS ORCHESTRA TRIISTSCIO ISC0509341.' TrustÈe5.' Bobert Baxter Ichalimanl MANAGEMENT Neil Metcalfe COMMI￿EE.. Jean Muriay Chris Turley Philip Rossiter (resigned ort 251 ChfL% Turley Ichalrmanl Belinda H¥wes Claire Mackie oanna Petrie Vaughan Townh411 Melathie McKenna lappointed Jun 251 Annabel Gaywaod lappolntsd Jun 251 PRESIDENT.. VICÉ PRESIOENT-. Donald flunThieles Hllary Davan Wetton PATRONS.. Mark Forkgen John Wallace Idkd jan 20261 Robln Wedderburn DIRECTOR.. Arlene Moclarfane REGISTEREO OFIICE.. 4 Stratheam Road aarkstort, East Aenffewsh¢re. 676 7TY CHARITY NUM8ER.. Scotti$h SchoolsOrthe$tra Tlust sao sc050934 INDEPENDENT EXAMINEfl= ianne Giaham, FCCA Flolll$ Accounting Lifflited 3 Melv1k Cf¢scent. £dlftbur8h. EH3 7HW

sco￿1$H SCHOOLS ORCHESTRA TRUST SCIO TRUSTEES, REpoKf (cont.) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Pa8e S TRUSTÉÉS, AESPONsi8iunES TheTNstee5 are responsib￿ for prppariw thpT¢v5tees' Reportartd the finAncial statements in accordan¢ewlth applicab￿ law and Vnlted Ki￿d0M A¢countin8 Standard5 Iunjted KI￿d0M Generalty Acttpted Accpuntln8 Pra¢ficel. The law appli¢Jble to thèrltie$ io Scotland. the a￿￿leS and TNslee Investn>ent (Scotlandl Art 2005. the Ch¥rities Accounts IS¢ottsDdl Regu13tlDns 2006 and the provis￿nS Df the charity's tonstRulion reqvire the Tru3ttES to prep8se financrdl statements for e4¢h financial year which gNe a tr&e and fair vlew of the state of affalrs of the charlty and of the Incornlng ￿5￿rCeS and applKation of ￿$OUrceS of the charity for that perwid. In preparlngthése financvdl 5tstements, thÈ Trustees are required to.. select suitable iccountini polle￿$ and then app￿ them conslstently,. ob5erye the rnetws ar%d piin¢lples In the appllcable CharStles SORP,. rnakè JUd￿Ments and e5tirnate5 that afe reasonab￿ and pnjdeftt: state whether appIl￿ble aecountlnestsndards have been foll¢)wtd. wbjrtto anymaterlaldepartures dlsclosed and exptsSDed in the financial 5t3tements- prepare the financlal $tstements on tho BDln8 conc•rn bis1$ Jnle$s It Is Inapproprkte to presume that the charsty wlll contiRue in operation. The Trusteès are Ttsp¢osible for eopln8 proper 3ccounting records whkh disclose wlth reasonable accuraw at ny time the finbnckll p05iti0n Df the ¢hafity and toenablethem to ensure thatthe fiAan¢a81 statementscomply with Ihe charl￿e5 ar￿ Trustee lfftvestment1Scotlandl Art 2(K)5. th¢ thafltte5 Atcouhts1Scotlandl Regutstbns 2006and the provision5 ofthe charily'5 Mernorandum & Artlcles. They are a150 r2spon5Tble ftrr sèfe8u3rdinE the assetsof the chaiity 4rid heDV foy takin8 re850nablesteps for the proventkin ond detection of fraud and other Irre8uLarltles The Tntsttesare r¢sp¢n¥ibk ftsrthe maintenance and Int￿ritY0f thecharityand fitt*fidal Informatlon InCl￿ded oft the charlty's vjebslte. Le8islatian in the United Ktn4dom gtyv¥rnln8 tht proparatfon and dweminatlon of flnanc￿l statements rnay differ from le8islath?n in otherjurisdirtions. Approved by the Trustees on.... d sliTred their beh31f by.. eu HI, Jean Murray. Trustee

Independent Examlnels Report to the Trustees Page 6 on the Unaudlted Accounts of the Scottt5h Schools Orchestra Trust SCIO report on the accounts of the charlry for the year ended 30 Septsmber 2025 wh￿b are set out on phBe% 7 to 12. Respect￿ TtsportyJlllYes olTryrtees and exarnlner The charity'5 Tru5tee$ are fesponsible for the preparatk)n of the accounts It) attordance wilh the rerrns of the Chaf(tlesand Tr￿stee Inve5tment1Seotlandl Act 2005 and the Chahtie5Acwunt5 Iscothndl ReÈulatior¥$ 2006. rhe chadty Tiustees consider thai the audit re•uirÈmènt of Requlatlon 10111 lal to Id of the Regulations dDeS noi èppNf and that?n ind¢pendpnt examinatton is needed. It is my responslb11 itvto examlnothe3ccwnls45 re4ulredundÈrstiton4411l Icl of the Actand to statewhoth•r particular mattEiS have come io my attention. Basfjs ol Independent 4¥Jmlrses Mat4m¢nt My eK4rninarion is carried outin acc￿d3￿Ce with Regulation 11 Df the Charit￿SA(Counts (Scotlandl Regulation5 2006 la5 amended). An ex•mination i￿ludeS a review of the artountiw records kept by the charlty and comparison ofth• atcoitnts presenied wlth those records. Italso include5 ¢onsidpratlon of any unusu31 Items or dlsclosures In the account5, and seeks explanatlons from the Trustees conceming aThy su¢h matters. ThE procedures undertakeft do not provide all the evwlence ihat wouw be ¥equlred In an audlL and conseqvenify I do notexpress ary •udltopinlon ors the ¥lew8fven by the account5. Irhdepend2ni txamlnerfs staiement In the course of my exarninatioo, no matter has corne to rny attention whKh gives me reasonabje c•use to belleve that in any material respect the requirprnents.. to keepaccounriTh8recgrd5 In accordatttewtth Sectlon4411l lalofthe 2005Artand Re8ulatlon 4 uf the 2006 A¢tounts Regulations. and to prtpart accounts which accord with Ihe •ttotsntlng records and comply wilh Regulation 8 of ihe 2006Actounts Re8uktions have not teen met, or 2. to Wh￿h, in my opithlon, atrentlon should be drawn ir> order EO enab￿ a proper U￿&r$trndi￿ of the account5 to be rèached. Graham, FCCA Relevant Profess￿n41 8ody.- theAss¢catk)n of thartered Certified A¢¢tyJntsnts Hollis Attountine Llmittd 3 me￿ille CreseeBt EDINBURG EH3 7HW Date..

SCOrnSH SCHOOLS ORCHESfRA TRUST 5a0 STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 30 SEPTEMBER 2025 ?8•7 Fun TJtsl Funds D￿￿10n5 and Lty•c ch•rftabTeact{￿IIe5 In¥esirnenl Income 15.770 51478 3.250 19,020 S2.478 20.760 56A87 625 22,760 56,887 625 Totsllnccthe 68.888 3JSO 7L138 74Z72 80,271 Charitable 3,039 69.D22 71733 76,573 Tthl•p•ndknr• 3,039 69.0 73.733 76.573 Wetl¢ywdknFeVlncome 3.116 4539 3,699 Gr055 tr•Tr51Ertsetwn fvnd¥ 731 sury1￿/[dI1￿ltI and rrtmrAMmw In lundsfortheye4r 211 3.116 ReondlhtlonaffvTrd5 knalante￿ brtsY8ht tor%Yard 30,801 ID> 30.710 bthroc4rrl•d loThYd 37,314 211 37515 34.409 34,409 The noteson y8e5 9t0 L2 forn p4rtof ¢IwsellAift•lswtm*nts

SCOThISH SCHOOLS ORCHE5fRA TRUST 5a0 BALANCE SHEET AS AT 30 SEPTEMBER 2025 Pale 8 Uttresiikred R•styktsd Fwnd# Txal Fwllds Urfftstrlcled Restrkl Funds Total Jnds 2024 140ts5 Flx•d 016•rs TlwibleA￿ls DÈbttsrs Cath ai bank •nd in ha 41,789 41t<rfJ 37.389 37.389 41.789 211 37,389 37.389 u￿11t1 Qqdltors.. Arnoun15flinK duR ￿thIn on￿Ir io 14A751 14.475 12.980) 11.9801 37.314 37,S2S 34.40Y 37,314 37 111 ￿25 Y4.409 34,409 General Fun& td FUNIS Total Unrestricted Fund5 20.J51 16.%3 17,7C 16,701 37.314 211 34,409 Totlththty 37.525 34,409 ThenotesoD paies9to 12 fgnn p¥rtotthe£èaccounts Muri4y

SCOThISH SCHOOLS ORCHESTRA TRusr scio NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Pge9 l A¢¢OYrttln8 Polktas AccountlnBtonventloo The financial statements have been preFored underthe h￿Or￿¢ ¢ost conventEon w￿h Items reco¥ni5ed at C05t or tTrnsartlon value unless Othemisp stated In the Felevant notelsl to these accounts. The financial Statements have been prep8red i# accordance wth the Ststernent of Recommtnded Practice". Accout>tlng and Reporting by Charff￿5 preparEh8 thelr a¢wunts In acco¥d3nce wth the Fmisntial Reportlttg Standard applicèble in the UK and Republlc of Ireland (FR5 1021 issued on 16 July 2014 an¢J the Financial Reptsrtln8 Standard applicab￿ in the UTrited KiTh8dom and Republlc of Ireknd IFRS 1021, the Charrtles and TNstee Investment1Scrtlandl Act 2W5 and the CharttsAtcounts Iseotlandl Rezulatlon$ 20{￿ lasam2ndedl. The s(￿¢0n$tr(UItS a publk benefft enttyasdelned by FRS 101 GolniConc•rn The acttyjrts have been prep8red on a 8oln8 concern basis. The Trustees have Assessed the Charitvs ability to ¢ontinue a5 a golftg concern and have reasonab￿ expettètKsn that the Chariry has adequate r2sour£es t ontinue In operatiorbal exlsteDce for the foyeseeable future. There are lund5 £urrentty ava61ab￿ to meet all 1Sabilitie5 wheTr they become due ¥•¢J rf there a￿ any changes in posf(ion the Tntstee5 will tNke tho ticwary adjustrrnts to 5erte proviwD. Thus they coTrtinuetts adopt IhegolnKco¢Kern basisof accountine4n preparin< these ac¢wnt& F￿ndS UTrrestrKied incorne fvnd5 comprtse those fvnds whlch the Trustees are free to Use for any purposè fvrtherance of the charirable oblett& Unre5trttEd ￿ndS include de5nateO fvnds where the Twstees, at their d1¥rf￿Th, h3ve created a fund fur a purp¢se. Resfrtctgd funds are funds whlch are to be used I accordance with specifK festrtb?h5 imposed bytbedot￿r ortrusi deed,Ythrou8h thèttrm5 of att appeal. Incorne All in¢ome recoBni5qd ￿￿rrnan¢e belofe the charity 15 tntitled to the funds. the income is deferred and not retLy4rJlsed until e4ther tho condtK>ns are lully nL or the fulfil¢Yent of those condttlons is ¥¥hol￿ wlthln the control of the ch•rity and h Is Probab￿ that those conditiofts w411 bE fvlfl1￿d in t￿e eportinq perk)d. Legacy 81ft5 are ￿£￿$￿1$ed OD • case by £ase basls fOl￿wIng the 8Tantln8 of pffjbate when the adrr¢ni5tratorl pxecvtsK f¢T the esrate has commntated In wri11￿ both the ￿n￿￿ntaI￿ settlement dote. Ir¢ the eveTht that the glft 1$ in the form of an asset tsther tthan cash ¢r a flnaThcKal 3Wt traded rèco8ni5ed stock exchange. reccenitkin is 51Jbject tothè value ofthe grft btln# re1k1b￿ measvr4ble with a dwee of rta5(mable •¢eur¥cy and the title to the asset has ￿en ttansferred tothe tharty- Incornv fTom lfive5tments is Induded li the ¥edr In wh￿h ft is rece¢vJbl?. qndltUT4 All expendtture ISre¢<ni￿ whèn Incyrfed. 2 Taxat The Charity 15 not reÉtstesed for VAT •Dd resaurces expended therefore inthde irrecoverabk inpJt VAT. The organisa￿tsn is ￿cl￿d$ed as a charlty by Hfvl Rthrnue and CustDm5. Ac¢wdfjng￿, no prO￿$10n Is mède fur taxatlon liabil1￿

scornsH SCHOOLS ORCHESTr A TRUST SCIO NOTE5 TO THE FINANaAL STATEMENTS I￿nt.} FOR THE YEAR ENDED 30 SEPTEMBER 2025 PaEelO Trf Vnre#rf¢fed R•61rftt•d 1025 Unr•stilcted Re5trkted Totsl 3 DYWknnsaTh&le84cles DonJtons The steven￿nch￿￿tIb1eTr￿I¢ The H￿h Frjsei FtyxwJJ¢•Dn Foyle Foudation Ch•rlt•bl•TtuSt Whllakertharit•b￿Trw4I McGlashanTEust The¢Tr￿en FouThdJibn The WwrCharirableTrusi Rhona Chifitablé TrLSt ThiWllll&m Syson Fund MaryJaDet Found•ilon thss¢s Bor￿￿ Trust OthÈrirants Fundrwyni 20 260 3.ofx) 4OL¥) i.0￿) 2,OiK) 23(X) 2,250 50) 50 1250 19 20.760 2.OWJ 11,Y6D Note." by èftrtemtni ¥Aih rhe donor5 two 4rants received in 2025 btft dattr¢d until 2026, so are rty)t included in SrKome in 202512024.. oDt8rwtl. Inc￿0 from 13,153 i.iyo 1039 69.02Z 573 t costs ha￿ ttot sopaiatety 1denrkfi￿ as ihe Trustee% thÈrè Is one chèrltable actiwty. Therelortwpport coxsr•Lgto ttsth•t att￿artd nor been seyrntdyYen¢l1l￿. 59.0 13,578 2.840 6IJIS 145n S Aeknid PartyFeesThd LKpenMs One trustee is 4150 J member d th m•nwent committee) w45 paid a tee of •• ¢￿dir￿t￿r of th Summer Couise 12014.. one tr￿ee £L(JY)l. No orher rFU5¢ees rtcE4vd remunwatiun or txpemses isl the pwiod 12024. noDel. MIIWW tu Inas)wrhent ¢orfftTr1t￿ members farn¥￿ £16711024.. £2171. T￿￿) members of the mana8ement comrnit¢£e re pa￿ le¢5, th)È #S th)ttd abow Dnd one as Conductor lor the Summer school and play away thys ÉIA50 12014.. £IA501. One tylati￿ of * uf thr marn•8•rn•ni comrnitteE wJ$ paid £6W fee5 a5 tutor for thè ￿MMer CoLYse13024.' one relarive- e6001. one reladv VA5 pakdEHOFeèsas a￿[stant for the &Jmrne¥Course4nd P1¥yAY￿Y Owl2024-. £2ffl1.

scorrisH SCHOOLS ORCHESTrA TRUST SQQ NOTES TO THE FINANaAL STATEMENTS IConL) FOR THE YEAR ENDED 30SEPTEMBER Z025 Pwll rewere nodonationsbyTrustee5 t0thecharity￿th￿yeaT(2o￿4.' £￿1. Staff T￿re WeTe 1nLfiiithJ•Lsempto￿ byth*charltyin theyear IZO24.' norel. T￿ltsIe¥L￿d Ajsets Total 25 At Ioctober Adlltlonsllthsp)salsl At 30 knternbEr At Ioctober At YO Sept•rnber NetBoolValues At 30 Septernber 2025 Other debtors io Crthors A¢¢ruJls Pr•VYn￿nt5 & d¢feJréd￿tOm@ 1,170 3.305 4A75 Defwi¢d conwrf￿1￿ct)rn0 recthdlorpiopcrswhich the ch•rAvw45 not eTrtitknd t¢ untd a subsegjem finanthal perlod I,S40 At l October Deferrld kny￿r Rde•sed inyeor AI 30 Spternber 1,540 (Jm71 1,540 115401

SCOThISH SCHOOLS ORCHESfRA TRUST 5a0 NOTES TO THE FINANCIAL STATEMENTS {Cont.) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Pai112 Deferred income Isduded in rheffMntr•l stwtements èslotlows.. 2U25 Fees re￿wed in advance Phona He￿ Chèrltible Trwtgram L827 1,5rKI 1540 11 ￿ndS Unr4%trf(Md Funds Total funds Fun6hLince5 JT 305EPteM￿t 202412S fuTrd5 l¥nds Currtnl Assets CurrÈrtt l￿bilItI¢$ 2rf.826 4.4751 20,351 16.963 211 42,ro) 14,4751 3?￿2$ 16,963 211 Curmnt As%4ts Current Lhibiliiie5 2Q.688 2.980 17.708 16,701 37.389 16,701 12 ubr￿¢trd F￿hd¥ ltt¢¢xne Expemdlture TraTr5fers gosept 102di UnrKiritltd G•￿￿1 Fund Des(qnated Marycarmkhad fund Total UnistriCted Funds 17.708 16.701 34.409 68.626 262 68J88 1&5,9831 ZO.351 16.%3 37.314 165,983 Unre5tnct4dGeneral Fund Knated M4ryCarmichaelhJnd Total LSRiestria•d Funds 13.075 17.526 30,601 74097 175 78.272 172,7331 11,0001 r13.73YI 17311 17.708 16.701 34,409 731 Purp05esolUnrp5trkt•d UnrestrKtedfvnd5 orefundsTrthxh arOu￿f0t￿daYto &¥Awlryofthe¢haity. AloryCormkhgelFuThl Thed•l£n#t•d fuTrJ wasset upby the Twslétsfotk>￿rt81ÈÈ•1pl0f a ￿4acY1rorn MaryCaTmichl Ththe¥Er to 30 Seplernber 1999. It ¢¥rt ￿ used to offer subsidised ￿￿CeS it thE 5u¢nmer xFool, tv comhwloh n•w trkgrloroth¥wrposes asa8rttdbytheTru5tee& Pestrkt¢dFwd5 S4pt 20141 Fund 3,150 13.0391 211 Butsry Fullit 109 731 p￿rPD5•Y￿H•Stsl¢1od Funds ryFund.. Thi5fvAdrewwtnts8rJhtSKW@nforknrS&r￿t￿￿ioW<hlldreTrlo attend Iht summerx￿￿o1.

These paBe5 are N)t partof the eMamir*d ftoanc(al statoments

scorTISH 5CHOOtS ORCHESTRA TRUSTSCIO 5th￿vIe of Income FOR THE YEAR ENDED 30 SEPTEM8ER 2025 2025 2024 Vduntarylrmme 20 260 The5te¥enSvnChaNTh￿TrWE The Fraser Ftymdation Fwle F0￿￿j&t10n Tty CharitableTNst Whitak8r Charita￿ Trust The Mcl>wth•nTruyl ThtCryitrt Founth114 Thewtls Char5iabl•TrLtst R•d Charl￿bIpTrtsst Thewilliam Syson Fund Maiylantt Kint Foundatlon mi￿5 Tru Qthei yntS 1.5ty) 2,5(X) 2,250 L250 19.010 22,760 Interest recoved 615 640 625 In<ometrom<htt4ble xtithe Feesre<elved Oth¢i iThrome 51.030 55.2 52A78 56.887 72.138 169.022 .272 Tot•l•xpendhur• P4•tsu￿U￿1(dfft¢kjIovth•Y￿T 3,J16

SCOThISH SCHOOIS ORCHESTRA TRUST SCIO Schedule of Expendtture FOR THEYEAR ENDED 30 SEPTEMBER 2025 th•rll¥bl• •rtkfhl Prqerts &cctiwties cost5 Accommodaoon & Coa<h kkre Tutor fees& eynses mU￿C & Concert ¥wse5 BankChafge5forFees Re￿¥0 33.&)7 17.227 3.1( 557 4L939 16,983 2A77 516 54,699 61,915 PfinTrry. postJge& siètionery Publlciiys ad¥ertlsth8 Insuran¢ Admin feo AdmlTr travel G*ier￿1 eKpen5e5 Ltyal & profes4onal fees Indepe￿ent Examlnerfsfee Web%te tost5 409 199 27Q 61 12,rr 123 50 253 246 360 1,110 14,323 14,658 69.022 76573 Th¥$e pw)￿ mt wt of the examind financlal stalernenls