Clan Arthur Ancestral Lands Trust SCIO
Receipts and Payments Accounts For the Year Ended 31 August 2025
Charity No: SC051203
Clan Arthur Ancestral Lands Trust SCIO Reference and Administrative Information
Charity Name:
Name the Charity is Known By:
Charity Registration Number:
Clan Arthur Ancestral Lands Trust SCIO
Clan Arthur ALT
$C051203
Independent Examiner
McMillan Bain & Company 27 High Park Avenue Stranraer DG9 0DE
Bankers
Royal Bank of Scotland, 339 Byres Road Glasgow G12 8QP
Clan Arthur Ancestral Lands Trust SCIO Trustees’ Annual Report Year ended 31 August 2025
The trustees have pleasure in presenting their report together with the financial statements for the year ended 31 August 2025.
Structure, Governance and Management
Constitution
The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in it's current legal form on 17 August 2021. It has a two tier structure and as such the trustees make up only some of the members of the charity.
Recruitment and Appointment of Trustees
Trustees are appointed for a one year term by the members at the Annual General Meeting but are eligible for re-election at the end of their term.
Objectives and Activities
Charitable Purposes
The advancement of of education and the advancement of the arts, heritage, culture or science.
Activities
The three primary objectives of the Clan Arthur Ancestral Lands Trust are :
-
To identify and mark Clan Arthur’s ancestral lands / property.
-
To gain formal access to Clan Arthur’s ancestral ruined townships for the purposes of : Preservation Archaeology and Pilgrimage.
-
To create a sustainable legacy.
The ultimate objective of the Clan Arthur Ancestral Lands Trust is to create and maintain a Clan Arthur facility / heritage centre somewhere on the Clan’s ancestral lands.
Achievements and Performance
The fourth year of CAALT's activities have continued as follows:
We held our third AGM and continue to hold quarterly international virtual board meetings via Teams. We continued to develop our web presence at http://clanarthur.org/caalt/ We issued three more newsletters.
We continued to fund raise and participated in the Glasgow Kilt Walk 2025. We raised donations through presence at Highland Games in Australia, Canada & USA including Grandfather Mountain. We made contact with more members of the Loch Awe community and the Oban Times who shall be running a story on CAALT and the quest for a heritage centre on Loch Awe. We continued to monitor the Loch Awe property market but require more funding before land or property can be obtained for a Clan memorial/heritage centre. During an archaeological recce of Clan Arthur sites on Loch Awe, a rock carved with nine cup marks was found on the former MacArthur estate of Ardbrecknish House. The find has been visited and verified by Historic Environment Scotland (HES) and shall be recorded as 6,000-year-old rock art on the HES database.
Trustees’ Annual Report (cont.) Year ended 31 August 2025
Financial Review
The principle source of income is through membership dues, donations, badge sales and gift aid.
The excess for the year was £8,425 (PY - £24,865).
Reserves Policy
As CAALT has minimal running costs at present it does not have a formal reserves policy.
Plans for the Future
In the coming year CAALT intends to:
Continue with quarterly trustee meetings.
Write and issue quarterly newsletters.
Participate in fund raising activities; Glasgow Kilt Walk, Highland Games, events, collection cans. Continue to distribute the “Pilgrim’s Trail” map of Clan Arthur ancestral sites on Loch Awe, promote CAALT and increase membership. Continue enquiries/negotiations with Loch Awe landowners to obtain a suitable site for a Clan Arthur memorial cairn/heritage centre.
Visit Clan Arthur ancestral sites for research, photography and documentation.
Date: 3 October 2025
Clan Arthur Ancestral Lands Trust SCIO $C051203
Independent Examiner's Report to the Trustees of Clan Arthur Ancestral Lands Trust SCIC I report on the accounts of the charity for the year ended 31 August 2025 which are set out on pages 5 to 7.
Respective responsibilities of trustees and 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 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
An 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 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.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention
-
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.
Date: 3 October 2025
Clan Arthur Ancestral Lands Trust SCIO Receipts and Payments Account Year ended 31 August 2025
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||
| 2025 | 2025 | 2025 | 2024 | ||
| Receipts | Note | £ | £ | £ | £ |
| Donations | 4 | 6,413 | - | 6,413 | 25,163 |
| Grants | 5 | - | - | - | - |
| Charitable activities | 6 | 20 | - | 20 | 20 |
| Othertradingactivities | of | - | - | - | 50 |
| Investment income | 2,414 | - | 2.414 | 412 | |
| 8,847 | - | 8,847 | 25,645 | ||
| Other | - | - | - | ||
| Total Receipts | 8,847 nd |
- ———— |
8,847 ——————— |
25,645 JF |
|
| Payments | |||||
| Costs of generatingfunds | 8 | - | - | - | 325 |
| Charitable activities | 9 | z | - | : | . |
| Governance costs | 10 | 422 | - | 422 | 455 |
| OtherPayments | 11 | - | - | - | - |
| Total Payments | 422 | - | 422 | 780 | |
| Excess of Receipts over Payments | |||||
| for theyear before transfers | 8,425 aaa |
; _————————————eses |
8,425 —SElVEV |
24,865 aaa |
|
| Transfers | - | - | - | - | |
| Excess of Receipts over Payments | |||||
| fortheyear | 8,425 | - | 8,425 | 24,865 |
EEClan Arthur AncestralEL LandsSS TrustEUS SCIOSULLY StatementAt 31 Augustof Balances2025
==> picture [443 x 465] intentionally omitted <==
----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|
|Funds|Funds|Total|Total|
|2025|2025|2025|2024|
|Note|£|£|£|£|
|Bank &|Deposit|Balances|
|Bank &|deposit|balances|
|brought forward|86,676|-|86,676|61,811|
|Movement|in|year:|
|Excess|of Receipts|over Payments|for|the year|8,425|-|8,425|24,865|
|Bank &|deposit|balances|
|carried|forward|95,102|5|95,102|86,676|
|Investments|at|market|value|
|Assets|
|Tangible|Fixed|Assets|:|.|-|
|Stock|ofBadges &|Maps|202|.|202|227|
|Liabilities|
|Cost of expenses|not|yet|paid/cashed:|
|The|accounts were|approved by the|trustees|on|3|October|2025.|
----- End of picture text -----
For and on behalf of the trustees
Clan Arthur Ancestral Lands Trust SCIO Notes to the Accounts Year ended 31 August 2025
-
Basis of accounting These accounts have been prepared on the Receipts end Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
-
Nature and purpose of[funds] Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the dey-to-day running of the charity Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes
-
Related party transactions No trustee received any remuneration or reimbursement of expenses during the year.
==> picture [97 x 106] intentionally omitted <==
----- Start of picture text -----
4. Analysis of Donations
CAAUSA
Gradfather Mountain
Other Donations under £150
International Gathering
Glasgow Kiltwalk
Gift Aid
----- End of picture text -----
-
Analysis of Grants
-
Income from Charitable Activities Membership Fees
-
Income from Other Trading Activities Sale of Maps
-
Analysis of Payments Costs of raising funds Printing Maps
-
Charitable activities Postage
-
Governance costs Independent Examiners Fee Stripe Fees
-
Other payments Purchase of Badges
==> picture [210 x 462] intentionally omitted <==
----- Start of picture text -----
Unrestricted Restricted
Funds Funds Total Total
2025 2025 2025 2024
£ £ £ £
1,000 - 1,000 -
1,000 - 1,000 .
rs - - 18,942
339 - 339 -
156 - 156 .
1,349 . 1,349 1,841
- - - 2,210
2,020 - 2,020 2,015
311 - 311 155
6,413 - 6,413 25,103
———————————— SS —oooaaSSS
20 - 20 20
20 - 20 20
aaSSSS————_== eee SE ee
: : 50
— = ——————————- eG6Vuylaae]|—=—- ee50
— ee ee
i is - 325
= = : td
390 - 390 390
es, pee, eee oS
422 - 422 455
EE =——————— — >=
exemeemmmnenecneeas | eee |40eee ee
----- End of picture text -----