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**Morvern Games and Gala Week**
**Financial Statements and Trustees' Report**
**For the Year Ended 31st August 2025**
**Charity No: SC051236**
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**Morvern Games and Gala Week SCIO For the year ended 31st August 2025 Trustee's Annual Report**
The trustees have pleasure in presenting their report together with the financial statements for the year ended 31 August 2025.
## **Reference and Administrative Information**
## **Charity Name**
Morvern Games and Gala Week SCIO
## **Charity No**
SC051236
## **Address**
3 Torr Na Faire Lochaline Morvern PA80 5XS
## **Current Trustees**
Alasdair Nudds Chair Katrina Laurie Treasurer Megan Whyte Secretary
## **Structure, Governance and Management**
## **Constituition**
The Charity is a Scottish Charitable Incorporation Organisation (SCIO). It was registered in its current legal form on 6th Sept 2021. It was previously a voluntary run community group. It has a two tier structure using the SCVO model constitution, comprising of Members and Charity Trustees.
## **Definition of Community**
The "Community" being the Community of Morvern as defined by Morvern Community Council.
## **Appointment of Trustees**
The number of Trustees shall be not less than 3 and the total number of Trustees shall not be more than 9.
- No more than 6 shall be elected as Trustees by the Ordinary Members; Ordinary Members are those individuals aged 16 and over who:
- (a) are resident in the Community
- (b) are entitled to vote at a local government election in a polling district that includes the Community or part of it; and
- (c) support the Purposes.
- No more than 3 shall be co-opted; so to ensure a spread of skills and experience within the Board.
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**Morvern Games and Gala Week SCIO For the year ended 31st August 2025**
## **Objectives and Activities**
## **Charitable purposes**
The Organisation's main purpose is consistent with furthering the achievement of sustainable development. The Organisation's purposes are:
• The advancement of citizenship or community development through the management of community land and associated assets, including the conservation of its natural environment, and providing environmental and recreational amenities and improved access for the benefit of the Community and the public.
• The advancement of the arts, heritage, culture or science through the facilitation of music, cultural and art events for the community and the public in order to further public awareness of the local environment, culture, heritage and history.
• The provision of recreational facilities, or the organisation of recreational activities which will be available for use by members of the community and public.
## **Activities**
The Morvern Games and Gala Week committee hosts an annual event in Morvern each July, centred around the much anticipated Morvern Highland Games, at Knock Park, Lochaline. The Highland Games mark the start of the week's festivities and feature a packed programme of entertainment, including children's sports, adult athletics, heavy events, pipe band performances, Highland dancing displays, tug-of-war competitions and novelty events such as the 'wife-carrying race'. Visitors can also enjoy a lively market street with food, craft and charity stalls, refreshments, chainsaw carving street offers a variety of food, craft and charity stalls, refreshments, chainsaw carving demonstrations, a bouncy castle, live music and much more.
Following the Highland Games, the committee delivers a varied schedule of events and activities suitable for all ages througout the week. These include duck races, clay pigeon shooting, afternoon teas, bowls, quiz nights, bingo, rodeo race nights, treasure hunts, mini Highland Games, heritage and nature walks, shinty, play sessions for under fives, live music, ceilidhs, raft races, water sports, flower festivals, sand mine tours, darts and many other activities.
The week is designed to bring people together while supporting and showcasing local groups, organisations, and businesses across Morvern.
## **Achievements and Performance**
Over the last few years, the Highland Games have seen a notable rise in the number of participating stalls, attendees and participants. The committee has worked to facilitate this, by extending areas of the Games Field to create more space.
The charity has successfully used its experience and community connections to attract strong support from both local residents and visitors attending the Highland Games. This enthusiasm extended beyond the main event day, with activities throughout the week enjoying excellent attendance and bringing significant numbers of people to Morvern.
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**Morvern Games and Gala Week SCIO For the year ended 31st August 2025**
## **Plans for the future**
The Morvern Games and Gala Week committee looks forward to progressing to the next stage once all the documentation for the buyout has been finalised.
The committee greatly appreciates the feedback and suggestions gathered through the Local
Place Plan process, which will compliment the views already collected through its own community consultations. This input will help guide future improvements and enhancements to Knock Park
## **Reserves policy**
Where there is no specific policy, the charity aims to retain sufficient funds required to meet annual running costs.
Megan Whyte Trustee
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**For the year ended 31st August 2025**
## **Morvern Games and Gala Week SCIO**
## **Independent examiner's report to the Trustees and Members of Morvern Games and Gala Week SCIO**
I report on the accounts of the charity for the period ended 31st August 2025 which comprises the statement of receipts and payments, the balance sheet and the related notes.
This report is made solely to the Charity's Trustees, as a body, in accordance with Section 44 of the Charities and Trustee Investment (Scotland) Act 2005. My examination has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my examination, for this report, or for the opinions I have formed.
## **Respective responsibilities of directors and independent 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's 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 was carried out in accordance with Regulation 11 of the Charities Account (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 seeking 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 accounts.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention
(i) which gives me reasonable cause to believe that in any material respect
the requirments to keep accounting records in accordance with section 44 (1) (a) of 2005 Act and Regulations 4 of 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and to comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Kirsty MacIntyre BA ACPA MICB PM Dip The Highland Bookkeeper Ltd 2 Achnaha View Morvern PA80 5AB
Date 23/05/2026
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## **Morvern Games and Gala Week SCIO Statement of Receipts and Payments For the year ended 31st August 2025**
|Note
**Receipts**
4
Donations
Grants
Fundraising
Charitable activities
Bank interest
**Total receipts**
**Payments**
5
Fundraising Cost
Charitable Activities
Governance Costs
Purchase of equipment
**Total payments**
Net Receipts/(Payments)
Transfer between funds
**Net Receipts/(Payments)**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**2025**
**Total**
**2024**
£
£
**£**
£
5345
0
**5345**
3827
0
0
**0**
22352
0
0
**0**
0
18161
0
**18161**
16318
0
0
**0**
0|
|---|---|
||23506
0
**23506**
42497|
||0
0
**0**
0
13438
0
**13438**
14310
600
0
**600**
550
80
0
**80**
0|
||14118
0
**14118**
14860|
||9388
0
**9388**
27637
0
0
**0**
0|
||9388
0
**9388**
27637|
The notes on pages 7 and 8 form an integral part of these accounts.
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**Morvern Games and Gala Week SCIO Statement of Balances as at 31st August 2025**
|Opening Cash at Bank and In Hand
Net Receipts/(Payments)
Closing Cash at Bank and In Hand
**Bank and Cash Balances**
Santander
Bank of Scotland Account
**Other assets**
Knock Byre
Storage Container
Knock Park
Tables
Gazebo
Computer Equip
**Liabilities**
Independent Examination|**Unrestricted**
**Funds**
**Restricted**
**Funds**
29088
25391
9388
0|**Total**
**2025**
**Total**
**2024**
**54479**
26842
**9388**
27637|
|---|---|---|
||38476
25391|**63867**
54479|
||0|**559**
559
**63308**
53920|
|||**63867**
54479|
|||**16472**
16472
**3300**
3300
**94698**
94698
**435**
580
**333**
444
**108**
161|
|||**115346**
115655|
|||**600**
600|
|||**600**
600|
The notes on pages 7 and 8 form an integral part of these accounts.
Approved by the trustees and signed on their behalf by;
**Megan Whyte Secretary Date** 23/05/2026
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**Morvern Games and Gala Week SCIO Notes to the accounts For the year ended 31st August 2025**
## **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 those that may be used at the discretion of the Trustees in furtherance of the objects of the charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds raised for specific purposes.
## **3 Related party transactions**
No remuneration was paid to the Trustees or any connected persons during the year (2024: Nil).
## **4 Receipts**
|**Receipts**||
|---|---|
|**Donations**
Gate donations
Various Individuals/Companies
**Grants**
Scottish Land Fund
**Fundraising**
**Charitable Activities**
Sponsor/Adverts in programme
Stalls
Raffle
Bar Sales
Gala Week Events
Misc
Merchandise sales
**Bank interest**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**2025**
**Total**
**2024**
2482
0
**2482**
1807
2863
0
**2863**
2020|
||5345
0
**5345**
3827|
||0
0
**0**
22352|
||0
0
**0**
22352|
||0
0
**0**
0|
||0
0
**0**
0|
||3465
0
**3465**
4585
610
0
**610**
770
1797
0
**1797**
2085
10832
0
**10832**
8011
1333
0
**1333**
550
0
0
**0**
53
124
0
**124**
264|
||18161
0
**18161**
16318|
||0
0
**0**
0|
||0
0
**0**
0|
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## **Morvern Games and Gala Week SCIO**
## **Notes to the accounts**
## **For the year ended 31st August 2025**
## **5 Payments**
|**Fundraising costs**
Raffle
**Charitable Activities**
Entertainment
Drink/Food expenses
Merchandise
Medals/Trophies
Marquee
Toilet hire
Advertising/Printing
Hall rental
Sundries
Licence/Ins/Rates
Field preparation
Fuel/travel costs
Bank charges
**Governance costs**
Accounting costs
**Purchase of equipment**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**2025**
**Total**
**2024**
0
0
**0**
0|
|---|---|
||0
0
**0**
0|
||2710
0
**2710**
2466
4976
0
**4976**
4390
0
0
**0**
387
172
0
**172**
340
0
0
**0**
880
743
0
**743**
1800
810
0
**810**
1057
175
0
**175**
212
330
0
**330**
200
1096
0
**1096**
856
2281
0
**2281**
1263
133
0
**133**
383
13
0
**13**
76|
||13438
0
**13438**
14310|
||600
0
**600**
550|
||600
0
**600**
550|
||80
0
**80**
0|
||80
0
**80**
0|
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