REPORT OF THE TRUSTEES
AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
FOR
SCOULER SUPPORT FUND SCIO
Charity No SC051604

SCOULER SUPPORT FUND SCIO
CONTENTS OF THE FINANCIAL STATEMENTS
For the
ear ended 31 Mareh 2025
Page 1-3.
Report of the Trustees
Page 4.
Independent Examiner's report
Page 5.
Statement of Financial Activities
Page 6.
Balance Sheet
Pag¢ 7-10
Not¢s to the Financial Statsments

Page l.
SCOULER SUPPORT FUND SCIO
REPORT OF THE TRUSTEES & MANAGEMENT COMMirrEE
For the
ear ended 31 March 2025
Th¢ Trustees present their report and un-audited financial statements for the year ended 31
March 2025.
REFERENCE & ADMINISTRATIVE INFORMATION
CHAIUTY NAME:
Scouler Support SCIO
CHARITY REGISTRATION NUMBER SC051604
CHARITY ADDRESS:
TRUSTEES:
INDEPENDENT Ex4￿￿ElL.
Sheilagh C Rennie MAAT
Anvil House
Port Charlotte
Isle of Islay
PA48
BANKERS:
Bank of Scotland
Shore Street
Bowmore
tsle of Islay
PA43 7LB

Page 2.
SCOULER SUPPORT FUND SCIO
REPORT OF TRUSTEES
For the
ear ended 31 Mareh 2025
Structur4 GoverDance and Management
Governing Doeument
The organisation's governing document is constitution.
Structure
Recruitment & Appointment of Trnstees
Trustees are elected and appointed at the AGM. There must be a minimum of 3 Trustees with
a maximum of 8.
Trustee Induction & Training
Most new Trustees are familiar with the practical work of the charity. by living within the
local community.
Organi8atlonAI Structure
The Trustees manage the Charity.
OrgAni8atlon's Prinelpal Objectives & Aetivitles
To advance education: and
To prevent or relieve w)verty
in such ways as the trustees from time to time consider appropriate - in all cases for
the benefit of persons aged 16 or over who are normally resident on the Island of
Islay
Main Activities
The Charity awards grants to students and businesses dependent upon the priority of the
award round.
Achievements aDd perfornianee
The Charity received a donation of £1 0,000 and awarded 6 grants to individuals of varied
amounts each to pay towards equipmenL training. accommodation and travel. The priority in
the year was agriculture, land managemenL working with animals and land-based courses.
All 6 applicants were successful.

SCOULER SUPPORT FUND SCI()
RF.PORT OF TRIISTF.FS
For the vear ended .11 IlqarLh 2025
Principle Fundino %ource5
The charily received I donation of £1 0.000.
Financial Rei'iew
'rhe Trust Inadc a IiLneral surplus of£? 8)6. To￿1 lunds held at 31 March 202) H'ere
£13,8J l of ivhich £1 9.856 i*ere general tunds and £975 ￿er¢ rcstriLl¢d.
Resen'e Policy
The Trustees are M'orking to build a rcsern'c fund ￿'hICh ￿.111 covLr the independent
cxaminaiion fees as they haN'e verv little expenses oul ￿:1th our gpr(int awards.
Inl'estment Polic).
'I"he I"ruslees hai"e considered the Tnost appropriate polici, for ini'esting funds l￿d hold all
funds in a currenl account duc to the nature ol the sliort tenn Lhe)i are held LhLre for.
Plans for Futurc periods
The charil%' plans on Distributing the £ l 0.000 receii'cd dependLnl upon appl ications wilh a
maximum of £2.000 to ihe successtiil applicants.
Structure & Governance
The charit). is controlled by its governing documcnl, a constitution and is a SCIO.
The SCIO, ￿,￿$ fonned on 2?n¢J Fcbruary ?022.
The Truslees who were appointed upon forniation and served during the >"car ￿￿ere
I lic I rusieLS hai'L b¢¢n appoinled for their N:ari¢d experti.se and are responsible for ihe
running ol.the charil).
This Truslees report ￿.aS approN"ed b!, the board of Trustees on .
2J.IL.I L.3.....
Signc
Dated.

Page 4.
SCOULER SUPPORT FUNI) SCII)
INDEPENDENI. EL4.TrIINER'S REPORT
For
"ear ended 31 March 2025
Independent Examiner's Report lo the TTu%lees ofscouler support Fund SCIO.
E Teport on the accounts of tl)¢ chariiy for yLar cndcd 31 March •0?5 whiLh are sel Out on pages 6 to 15.
RLbspeclive Responsibilities of Trustees and F.xaminer
Tlic Cliarity's '1'riisle¢s arc re%poi)sible for ilie prepdration of the accouiits iii ac¢ordai)cc willi il)c tenns of
tlie Cliarilies aiid Trustees InvLslmcnl (SLoiland) Act ?005 and Chariiies Accounts (Sccfriland)
Rebpulations ?006 (as aniended). 'I'hc charil) I rust¢¢s considL'r that ihe audit requirements of section l O
( l ) (a) to (c) of the ?006 Accouiits Rcgulalioiis does not appll,. It is m) rLspoiisibilili' to ¢.xaill ine ili¢
acLI)iint5 under sectioi) 44 (1) (L) ol. diL' ALi ai)d lo slate iiliL'iher partiLul¢W Inallcrs liavc Lonie to my
att¢iitioii.
Basis of independent examiner's stalemont
My examination is Larried out under Regulation I I nl. Ihe ?O()C) Regiulations. An exiiminillion includes Il
revieiv of the accoiiiiliIig? rixords kLpt b). tlic ch(IritJ. a comparison of the accounls presented in thos¢
reLords. It al.$0 inc liides coiisiilcratioii of Iqliy iJnLi%iial ileiiis or disLIL)siifL'S iiI IIIL. dLLOlllIt5. aiid sL'L'k"s
cxplaiidlions froin the Trusiec.s conecrniiig nl. siich In11 Ilcrs. The proccdiircs ui)derl<ikei) do Iiot provide
all Ihc cvidcnce Ihdl ilould be reqiiired in an audil. and consequently I do n()i express an aiidil opiniaii on
Ihe vieiv givLii bi, Ihc accounls.
Indepcndcnt F.xaminer's Statement
In iliL course of iiij. ex￿7)111a1ioI1 iio niattcr lias coni¢ lo in), att¢iition
l. Wllich bij%'es me re&sonable cause to bclievc ihat in any inatcrial rcspcct tlic rcquircincnls..
to kccp ac¥oiiiils iii aLLorddiiLC iviill SeLlion 44 (1) {a) of ilie ?005 Acl ai)d Regulalioii 4
of ihc 2006 ALiounis K¢bTulalions. and
to prepare accounts ivhich accord ii'iih tli¢ accounting records aiid con)ply wilh Seclioii 8
ofihe ?006 Accoiints Regiilations
have noi bccn mel. or
2. To which in m), opinion. attcntion should be drawii in order to enablc a prop¢r
undersiandiiigF of the accouiit5 to be reciched.
Date..

Page 5.
SCOULER SUPPORT FUND SCIO
STATEMENT OF FINANCIAL ACTIVITIES
INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT
For the year ended 31 March 2025
Total
Funds
2025
Total
Funds
2024
Notes
Unrestricted Restricted
Funds
Funds
INCOMING RESOURCES
ID¢ome from:
Donations and l¢gacies
10,000
10,000
11,000
TOTAL INCOMING RESOURCES
10,000
10,000
11,000
RESOURCES EXPENDED
Charitable Activities
7.144
7.144
10.025
TOTAL RESOURCES EXPENDED
7.144
7.144
10,025
NET INCOMING RESOURCES BEFORE TIL4NSFERS
2.856
2.856
975
TRANSFERS
NET llYCOMING RESOURCES BEFORE OTHER
RECOGNISED GAINS AND LOSSES
2,856
2,856
975
TOTAL FUNDS AT 31 MARCH 2024
i 0,000
975
10,975
10,000
NET MOVEMENT IN FUNDS
2,856
2,856
975
TOTAL FUNDS AT 31 MARCH 2025
12.856
975
13.831
10.975
The statement of financial activities includes all gains and losses in the year. All incoming resources and
resources ¢xpended derive from Continuing activities
The notes on pages 7 to l O forni part of these financial statements

Pagc 6.
SCOULER SLPPORT FLND SCIO
BALANCE SHEET
As at 31 Mi arch 2025
Note
2025
2024
CURRENT ASSETS
Cash at bank and in hand
10.975
10,975
13,8il
CREDITORS: Amounts falling due
within one vear
li.831
113.831
111.975
£ l O.l)75
NET ASSETS
REPRESENTED BY:
Reslriclcd tunds
Unrestrict¢d and dcsignated funds
975
1?.856
975
i 0.000
TOTAL FUNDS
£13.83]
£10.975
The Finaiicial Siatements on pages 5 to 6 ivere appro￿ed by th¢ I'rustCL'5 on
2LI121 Lf
Th¢ notes on pag¢$ 7 to l O forni part of th¢5e financial 51atcments

Page 7.
SCOULER SUPPORT FUND SCIO
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
I ACCOUNTING POLICILS
The principal accounting policies are summarised below. The accounting policies have been applied
onsistently throughout the year.
1.1 Basis of accounting
The accounts have been prepared in accordance with the Tntsvs Deed of Tn￿ and Constitution, the Charities and
Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and
"Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicabl¢ in the UK and Republic of Ireland (FRS
102)" (as amended for ￿)unting periods commencing from l January 2016). The Trust is a Public Benefit Entity as
defined by FRS 102.
Th¢ charity h&8 taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin I not
to prepare a Statement of Cash Flows.
The accounts a￿ prepared in sterlin& which is the funclional ¢urr¢ncy of the Charity. Monetary amounts in the
financial statements are rounded to the nearest £.
The a¢counts have been prepared under the historical cost convention, modified to include the revaluation of freehold
properties and to include inveslm¢nt properties and certain financial instruments at fair value. The principal
accounting policies adopted are set out below.
1.2 Golng Concern
At th¢ time of approving the accounts the Trustees have a reasonable expectation that the SCIO has adequate
resources to continue in operational existence for the foreseeable future. Thus the Truste¢s continue lo adopt the
going concern basis of accounting in preparin8 the accounts.
IJ Charitable Funds
Unrestricted funds are available for use at the discretion of the tntstees in furtherance of the general obje¢tiv¢s of the
charity
Designated funds are unrestricted funds earniarked by the Management Committee for particular pury)oses.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the ternis of an
appeal

Page 8.
SCOULER SUPPORT FUND SCIO
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
1.4 Incomlng Resources
Income is recognised when the Trust is legally entitled to it after any perforniance conditions have been m¢L the
amounts can be measured reliably. and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Trust has been notified of the
donation, unless perforniance conditions require deferral of the amount. Income tax recoverable in relation to
donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the Trust has been notified of an impending distribution. the
amount is known. and receipt is expected. If the amount is not known, the legacy is treatrd as a contingent asset.
Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable
for goods and services provided in the nonnal course of business. net of discounts. VAT and other sales related taxes.
1.5 Resources Expended
Costs of generating funds comprise the costs associated with attracting voluntary income.
Charitable expenditure comprises those costs Incur￿ by the charity in the delivery of its activities and services for its
beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect
nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the
harity and include examination fees.
All costs are allocated between expenditure categories of the SOFA on a basis designed to reflect the use of the
resources. Costs relating to a particular activity are allocated directly, others are absorbed by organisation.
Grants awarded are in keeping with the charities charitable objectives.
1.6 Cash and Cash equivalents
Cash and cash equivalents include cash in han(L deposits held at call with banks, other short-temi liquid inveslments
with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in
current liabilities.
1.7 FinaDcial instruments
The Charity has ele¢t¢d to apply the provisions of Section I I 'Basic Financial Instruments. and Section 12 '0ther
Financial Instruments Issues. of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charitys balanc¢ sheet when the Charity becomes party to the contractual
provisions of the instrument.
Financial assets and liabilities are offseL with the net atnounts pres¢nt¢d in the financial statements, when there is a
legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or lo realise
the asset and settle the liability simullaneously.

Page 9.
SCOULER SUPPORT FUND SCIO
NOTES TO THE FIIYAIYC]AL STATEMENTS
For the year ended 31 March 2025
2 DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
2025
Total
2024
Total
Donations and membersblps
Others
10.000
i 0.000
i 0,000
i 0,000
I 1,000
11,000
3 RESOURCES EXPENDED
Unrestricted Restricted
Funds
Funds
2025
Total
2024
Total
Charitable Aetivities
Grants awarded
Marketing
Admin Fee
7.144
7,144
10,000
25
7,144
7,144
10,025
Governanee Costs
Accountant
Total Resources Expended
7,144
7.144
10,025
4 GRANTS AWARDED
There w¢r¢ 6 awarded to 6 individuals. totalling £7.144.00
S TRUSTEE REMUNERATION & RELATED PARTY TRANsA￿lONs
No Trustees were remunerated in the year No expenses were reimbursed to Trustees
in the year
No Trustee OT other person related to the charity had any personal interest in any ¢ontrxt or
transaction entered into by the charity during the year

Page 10.
SCOULER SUPPORT FUND SCIO
NOTES TO THE FINANCIAL STATEME
For the year ended 31 March 2025
S ANALYSIS OF NET ASSETS BETWEEN FUIYDS
General
Funds
Restrieted
Funds
Total
Funds
Intangible fixed Assets
Current Assets
Current Liabilities
12,856
975
13.831
12,856
975
[3.831
6 MOVEMEIYT IN FUNDS
Al
Incoming
1st Aprll 24 Resources
Outgoing
Resourees
At
31 March 25
Transfers
Restrlcted Funds
John Mactaggart Trust
975
975
975
975
Unrestricted Fund8
General Funds
Total Unrestri¢ted Fund8
10,000
10.000
i 0,000
10.000
7.144
7,144
12.856
12,856
Total Funds
i 0.000
10,000
7,144
13,831
7 PROVISIONS AVAILABLE FOR SMALLER ENTITIES
In common with many other businesses of this SI￿ and natur¢ the Trustees use their independent
examiner to assist with the preparation of the financial statements.