APPENDIX 3
Independent examiner’s report on the accounts
V2
| Independent examiner’s report on the accounts’s report on the accountss report on the accountsV2 | |
|---|---|
| Report to the | Charity name: |
| trustees/members of | THE WEE GAITHERIN |
| Registered charity | SC051799 |
| number | |
| On the accounts of the | Period start date Period end date |
| charity for the period | Day Month Year Day Month Year 1 Oct 2024 to 30 Sept 2025 |
| Set out on pages | 1. The Wee Gaitherin Completed Receipts and Payments Account 2025 2. The Wee Gaitherin – Summary of Accounts 2025 (remember to include the page numbers of additional sheets) |
| 3. The Wee Gaitherin-Income and Expenditure 24-25 |
|
| 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) 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. | |
| Basis of independent examiner’s statement |
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 viewgiven bythe accounts. | |
| Independent examiner’s statement |
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:** | Date: 1/12/25 |
| Name: | |
| Relevant professional | |
| qualification(s) or body | |
| (if any): | |
| Address: |
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
** OSCR will accept digital or typed signatures
APPENDIX 3
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose
Numbers Sheet Name
Numbers Table Name
Excel Worksheet Name
| R&P Accounts | |
|---|---|
| Table 1 | R&P Accounts |
| Statement of balances | |
| Table 1 | Statement of balances |
| Notes | |
| Table 1 | Notes |
| Additional notes (1) | |
| Table 1 | Additional notes (1) |
| Additional notes (2) | |
| Table 1 | Additional notes (2) |
| Additional notes (3) | |
| Table 1 | Additional notes (3) |
OOOOOOAPPENDIX 2
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THE WEE GATHERIN 51799
4 | eS 4 Dp) Receipts and payments accounts
Scottish Charity Regulator rom
Section A Statement of receipts and payments
Unrestricted Restricted Expendable Permanent Total funds Total funds last
funds funds endowment endowment current period. period.
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations CT 1986 p96
ee es |
a pf 19,500|
Receipts from fundraising activities | P4249|
Gross trading receipts | |
Income from investments other than
land and buildings
Rents from land & buildings | |
Gross receipts from other charitable
activities
a p54
A1 Sub total 21,647
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Po
Proceeds from sale of investments Po
A2 Subtotal]|
A3 Payments
Payments relating directly to charitable
activities 1,776 17,202
Governance costs: | ee
Audit/independentexamination[ | | a
Legalcosts] tit | et
lo pT 2,099
A3Subtotal[ za [__124
| 2138 19,151
A4 Payments relating to asset and
investment movements
Purchases of fixed assets Po
Purchase of investments Po
Aasubtol[
39 1,788 1,896
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0000002
000000APPENDIX 2
0000003
OOOOOOAPPENDIX 2
51799
THE WEE GATHERIN
Section B Statement of balances
Unrestricted . Expendable Permanent Total current . funds Restricted funds endowment endowment ; Total last period funds funds period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ Cash and bank balances at start of year Surplus / (deficit) shown on receipts and payments account 39 ( 1,788) 1,896 (Agree balances with receipts and payments account(s)) Details Fund to which asset belongs Market valuation Last year to nearest £ to nearest £ - — — Total Details Fund to which asset belongs Cost (if available) Currentavailable) value (if Last year to nearest £ to nearest £ to nearest £ - — — Total Details Fund to which liability relates Amount due Last year to nearest £ to nearest £ - — — Total Details Fund to which liability relates “(estimate). Last year to nearest £ to nearest £ — — — Total Signed by one or two trustees Date of on behalf of all the trustees Signature Print Name are © approval
||= ;
0000002015-02-24-rp-accs-cs-version-excel-with-amended-cell.xlsx / Statement of balances 000000
000000December 20074
000000APPENDIX 2
| THE WEE GATHERIN | THE WEE GATHERIN | THE WEE GATHERIN | THE WEE GATHERIN | THE WEE GATHERIN | THE WEE GATHERIN | THE WEE GATHERIN | THE WEE GATHERIN | THE WEE GATHERIN | 51799 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Section C Notes to the | Accounts | ||||||||||
| C1 Nature and purpose of funds(may be stated on analysis of funds worksheets) |
1) Aberdeenshire Council Top-Up Fund (£4000) Design, Install and touring of Heritage Exhibition, Heritage Exhibtion materials, and contribution to video/soundscape. 2) Hugh Fraser Foundation (£2000) Focus on engaging young people via workshops and opportunites to perform/have their poetry appear at the festival. |
||||||||||
| Type of activity or project supported | Individual / institution | Number of grants made |
£ | ||||||||
| C2 Grants | |||||||||||
| Total | - |
||||||||||
| C3a Trustee remuneration | If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) |
X | |||||||||
| Authority under which paid | £ | ||||||||||
| C3b Trustee remuneration - details |
|||||||||||
| C4a Trustee expenses | If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) |
||||||||||
| Number of trustees |
£ | ||||||||||
| C4b Trustee expenses - details |
|||||||||||
| ~~Tl & Adti Hit Ehibiti Lh Abd Cit 06th~~ Trustee meeting hospitality-6th March 2025 |
5 | 107 | |||||||||
| ~~rave ccommoaon erage xon aunc ereen y~~ March 2025 |
3 | 376 | |||||||||
| Travel & Accommodation-Heritage Exhibition Inverness 29th May 2025 | 1 | 115 | |||||||||
| Trustee meeting hospitality-16th October 2025 | 4 | 120 | |||||||||
| Nature of relationship | Nature of transaction | Transaction amount (£) |
Balance outstanding at period end (£) |
||||||||
| C5 Transactions with trustees and connected persons |
|||||||||||
| C6 Other information | |||||||||||
0000002015-02-24-rp-accs-cs-version-excel-with-amended-cell.xlsx / Notes
0000005
000000December 2007
OOOOOOAPPENDIX 2
51799
THE WEE GATHERIN
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Additional analysis (1)
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| Analysis of receipts and payments | ||||||
|---|---|---|---|---|---|---|
| 1 Donations | ||||||
| Unrestricted funds |
. Restricted funds |
Expendable endowment funds |
Permanent endowment funds |
Totalcurrent . period |
. Total last period |
|
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | |
| HRMC- Giftaidfrom donation contributions | 196 |
|||||
| 2 Grants | ||||||
| Unrestricted funds |
Restrictedfunds | Totalcurrent period |
Total lastperiod | |||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | |||
| Total | —= | |||||
| 0 | 0 | 0 | 0 | |||
| 3 Gross receipts from other charitable activities | ||||||
| Unrestricted funds |
. Restricted funds |
Expendable endowment funds |
Permanent endowment funds |
Totalcurrent ; period |
. Total last period |
|
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | |
| Bankingandsundrryincome | 8a | a6 | 1,375 | |||
| 4 Payments relating directly to charitable activities | ||||||
| Unrestricted funds |
. Restricted funds |
Expendable endowment funds |
Permanent endowment funds |
Totalcurrent ; period |
. Total last period |
|
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | |
| Eventhire, display, ete Speaker fee SpeakersTravelandAccom Travel andAccom - Exh.Mgmt Travel andAccom - Charity representation |
ee | ee) |
et es |
72 Td 2) |
es) |
|
| 240 |
0000002015-02-24-rp-accs-cs-version-excel-with-amended-cell.xlsxAdditional notes (1)
000000December 2007
OOOOOOAPPENDIX 2
51799
Additional analysis (2)
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5 Breakdown of unrestricted funds
Giftaid from From Banking Transfer from Total Total
Crowdfunder corrections ACC Top-up unrestricted unrestricted
Fund, as funds funds last
detailed in period
Receipts
ee) | 196 | 3,899
ee es ee
ee oe es |
Receipts from fundraising activities ee pT 186|
Gross trading receipts ee oe ee |
Income from investments other than land and buildings Po PF fF Po
Rents from land & buildings ee oe es |
Gross receipts from other charitable activities ee es P54] 12|
Subtotal |1964 | [154] | 4,097
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
Sub total
Payments
Gross trading payments Pp es |
Investment management costs Pp es |
Payments relating directly to charitable activities | 562 | G2 3,352
AuditTindependent Tt es |
examination] [| es |
Legalcosts| [—14t tat
Subtotal | _—924 | P24 4,042|
0
Payments relating to asset and investment
movements
Purchases of fixed assets
Purchase of investments
Sub total
0
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Nature and purpose of funds
Unrestricted fund used for the general running and administration of the charity. 4. Transfer from ACC top-up fund, provided on reimbursment for cost incured through Heritage Exhibition. Amounts providede after the event, those not utuilised directly after the end of the Heritatge Exhibition, transfered to 'unrestricted’.
0000002015-02-24-rp-accs-cs-version-excel-with-amended-cell.xlsxAdditional notes (2)
000000December 2007
OOOOOOAPPENDIX 2
THE WEE GATHERIN
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51799
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Additional analysis (3)
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6 Breakdown of restricted funds
Aberdeenshire Hugh Fraser Total restricted | Total restricted
Council Top-Up Foundation funds funds last
Fund (£4000) - (£2000) - balance period
balance brought brought forward
forward from last from last period
period £1826.17 £20.27
Receipts
ee 2
es 2
| 17,500
Receipts from fundraising activities | a
Gross trading receipts es |
Income from investments other than land and
buildings
Rents from land & buildings fF | Po
Gross receipts from other charitable activities pF Po
Sub total ws 17,500
0
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
Sub total
Total receipts |[JT] 17,500
0
Payments
Gross trading payments es |
investment management costs |
Payments relating directly to charitable activities | 4,214 | |4,244] [|15,654|
Audit es |
independent examination] [ es
Legalcosts| [| es |
15,654]
Subtotal [4,214 T4214] | _
0
Payments relating to asset and investment
movements
Purchases of fixed assets
Purchase of investments
Sub total
Total payments eS |ee|ee 0
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Nature and purpose of funds
1) Aberdeenshire Council Top-Up Fund (£4000) Reimbursment of design, Install and touring of Heritage Exhibition, Heritage Exhibtion materials, and contribution to video/soundscape. Transfer made to unrestricted upon completion of Heritage Exhibition. 2) Hugh Fraser Foundation (£2000) Focus on engaging young people via workshops and opportunites to perform/have their poetry appear at the festival.
0000002015-02-24-rp-accs-cs-version-excel-with-amended-cell.xlsxAdditional notes (3)
000000December 2007
Trustees’ Annual Report
1 October 2024 - 31 September 2025
Charity number: SCO51799
Email: weegaitherin@gmail.com
Website: https://www.weegaitherin.com/
Social Media profile name: https://www.facebook.com/weegaitherin
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2
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3
Charity Trustees
Name all of your charity trustees for the period, and the date they left if they were not in post for the whole year.
4
Wee Gaitherin Trustees
5
Objectives and activities
The organisation’s charitable purposes are:
The advancement of arts through facilitating opportunities for young people and adults to become engaged with literature, poetry and creative writing, paying particular attention to supporting participation by people who due to financial circumstances, cultural background, and other intersectional forms of prejudice have been traditionally under-represented in arts and literary events and activities.
The Wee Gaitherin benefits the people of Stonehaven, Northeast Scotland, and also the wider poetry community throughout Scotland. And seeks to advocate for and facilitate the participation of people and communities in poetry and creative writing workshops, mentoring, readings, spoken word performance, inclusion in anthologies and exhibitions, thereby building confidence, enriching cultural life and community spirit and cohesion.
We also aim advance culture by both preserving, celebrating, and generating traditional regional and newly assembling local cultures in Scotland through highlighting the vitality of Scottish and international poetry, and the diversity of languages-in-culture, including Scots, Gaelic, and more generally the variety of languages spoken and shared in contemporary Scotland, to new and receptive audiences across the Northeast region and beyond.
The Wee Gaitherin’s Festival Activities
The Wee Gaitherin Festival – which began in 2021, when its local Chairperson, , hosted it on the weekend the pandemic lockdown ended – is now a popular fixture in the poetry calendar, drawing in poets locally, from across Scotland, Ireland, England, Wales – and beyond – to read and perform their work on an equal footing (no matter who they may be) in English, Scots and Gaelic.
Since that uncertain start, for each of the last three years, apart from in 2025 when the trustees took a break to attend to other
commitments, we’ve hosted a near legion of poets and kept them ‘fed and watered’ in one of Scotland’s bonniest coastal towns. The Wee
6
Gaitherin is now, run by 7 trustees and backed up by a small army of wonderful volunteers who turn their talents to everything from fundraising to publicity, to touring The WG Heritage Exhibition – which has now reached hundreds of people over 20 Northeast and highland venues – that grew out of our community engagement program and owes its existence to the enormous amount of work generously volunteered by who curated and organised all the other local writers/artists and local history enthusiasts involved in its creation. It celebrates the work of acclaimed writers living and dead over 300 years! And has been the main focus of our activities during 2025.
The festival will return in 2026, when our democratic and freewheeling motto ‘Turn up, tune in, take part’ will hold as true as ever as we run our free poetry workshops in local schools and the community to ensure local engagement and benefit, and invite poets of every background and stage of their writing – from beginners to the renowned. We especially encourage the participation of younger poets, poets on low incomes and from disadvantaged groups, and will be doing our best – as funding permits – to support them.
We’re immensely grateful to all our funders, including the KDP and Aberdeenshire Council who have helped us to cover essential costs of staging the festival – and its associated activities – and to subsidise poets’ expenses. In doing so they’ve allowed us to ensure that the festival remains free to attend for all audiences, whilst poets are supported financially. They’re helping us make this wee Aberdeenshire town the poetry capital of Scotland . . . for three days each August, at least.
7
Wee Gaitherin Written Heritage Exhibition - launch of the tour 2025
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9
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pop # poem sn your pockets
or add one of your cgvourite ynes!
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|
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Structure, governance and management Type of governing document
As an organisation we are a registered Scottish Charitable Incorporated Organisation (SCIO). The Board of trustees governs and manages the charity according to its Constitution, which is the charity's governing document, and is the written statement that sets out its purpose, structure and describes how it will operate. The trustees operate to ensure that the charity complies with its governing document.
Trustee recruitment and appointment
Our aim is to ensure the organisation has a diverse board who can help to make our charity more effective. The right mix of skills and experience helps boost your charity’s ability to meet its aims. Following the departure of our existing treasurer at the end of 2024, early in 2025 we recruited a new treasurer from the local area who has several years of experience of being a treasurer for 2 other
organizations in the past as well as a host of other organisational and administrative abilities from his post at RGU in Aberdeen. In addition, we were also joined by a new trustee who, as well as being an accomplished poet, has organisational management, community engagement and fundraising expertise which are invaluable to our small but very active community-based charity.
They were sought out by and joined the existing trustees, who in addition to being poets/writers have skills ranging from extensive charity and management, financial oversight, fundraising, journalism, social media and community engagement skills.
11
Achievements and performance
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While we did not undertake or summer festival nor the Pre-festival workshops and open mic events, in order to retain our community engagement activity and our profile for the festival that will be back in 2026, during 2025 The Wee Gaitherin Heritage Exhibition, which formed part of the 2024 Gaitherin, has been on tour, taking poetry, history and song to primary schools, libraries and other venues around the Northeast.
The Exhibition celebrates prominent Northeast writers, from 1320 to the present day, as well as the fantastic poetry created in our community engagement workshops in Stonehaven Library and with pupils at Mackie Academy. It sings out the creativity of the region, its inspirational landscape, and the innate value of creative and collaborative endeavour in building a thriving community.
The Exhibition’s creators have been joined by wonderful local poets and writers who have shared their words and their time in a dozen (and counting) joyful tour events. Including at:
- Aberdeen Arts Centre 26 November 2024 to February 2025, including a poetry launch with
.
-
Aberdeen Central Library World Book Day, 6th March 2025 launch including poetry from
12
through to World Book Night on 23rd April 2025 before moving onto its next destination...
- e Inverness Library, with a launch including
ee
-
e Macduff Library 16th July to 19th August 2025. Exhibition poetry and song:i ‘cadings and songs.
-
e Gamrie Little Schoolie 19th August to 27th August 2025. Exhibition poetry and song:Sa
-
ES 20th August.
-
e Buchanhaven Heritage Centre 27th August to 13th September 2025. Exhibition, poetry and song:xy ES 210 friends, readings 13th September 2.00 to 3.30pm
-
e Banchory Library July to 23rd September 2025. Exhibition poetry and Son:a ee, Banchory Poets 23rd September 2 to 3pm
-
e Turriff Library 15th to 30th September. Exhibition and Session
-
e Stonehaven Folk Club 10th October 8pm to 11.30pm.One night only Come all Ye session with Stonehaven Folk Club, Mearns Writers and Representatives from The Wee Gaitherin.
-
e Following the tour, the exhibition will be back in Stonehaven, where it will have a permanent home in the local Library.
13
The Heritage Exhibition owes its existence to the enormous amount of work generously volunteered by , who, in addition to researching and producing the exhibition and tour, co-ordinated all of the other fantastic artists, writers and local history enthusiasts, including:
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The project was made possible thanks to National Lottery players, and we are eternally grateful for the generosity of all our other funders and business sponsors: Aberdeenshire Council, William Syson and Hugh Fraser Foundations, Whittaker Engineering, Macphie Ltd, FirstDrive Cars.
A huge cheer, and our grateful thanks to all involved.
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14
Financial review
For the financial year 1[st] October 2024 – 30[th] September 2025 there was a pause on fundraising activities, as the main festival would not run in the summer of 2025 and therefore the main financial outlay of the charity was not anticipated.
The main expenses spent in this period was through the continuation of the Heritage Exhibition (HE), for which a reimbursement of £4,000 was received in financial year 2023/2024, for monies spent on related activities. This was a ‘top-up’ reimbursement as per the terms of ‘Kincardine and Mearns Area Committee Budget’, administered through Aberdeenshire Council. The report on activities and claim for reimbursement was submitted and accepted by Aberdeenshire Council in February 2025, with final completion of all activities relating to the HE in May 2025. Meaning the £612.35 remaining from the ‘topup fund’ reimbursement could be transferred to ‘unrestricted funds’, as no further HE activity was to take place.
This transfer was approved by all trustees at the meeting of 14[th] November 2025, with no dissention and confirmation of no further planned HE activities. This approved transfer means that a surplus is reported in unrestricted funds of £39 for 2024-2025, while the ‘restricted’ fund associated the Aberdeenshire Council Top-up Fund (‘Restricted Fund 1, Additional Notes (3) in the R&P Accounts) is now shown with zero balance, and therefore depleted.
A further fund classed as ‘restricted’ has not been utilized in reporting period 2024-2025 and shows a remaining balance of £20.27 (from initial Hugh Fraser Foundation fund of £2,000 received in financial period 2023/2025).
With the above accounted for, the accounts show cash balanced at end of finial period:
-
£383 in unrestricted reserves
-
£20 in restricted reserves
-
Total in cash in reserve at reporting year end: £404
Table 1 shows summary of accounts are reported to Trustee on 14th November 2025. Please see associated Receipts & Payments Accounts for details.
15
Table 1: Wee Gaitherin 2024-25 Income /Expenditure Summary
| Income | Expenses | |
|---|---|---|
| Income /Funding | £385.44 | |
| Expenditure | ||
| Accountancy | - | £220.80 |
| Donations (Giftaid) | £195.70 | - |
| Event hire/video/photography | - | £616.09 |
| Restricted Funding Awards | - | - |
| H&S, insurance etc | - | £141.12 |
| Printing | - | - |
| Poets/Speakers | - | £25 |
| Travel, accommodation | £35.30 | £702.93 |
| Trustee meetings/ops | - | £240.25 |
| Workshops | - | - |
| Web profile | - | £226.77 |
| Sundry | £154.44 | - |
| Bank transfer | - | - |
| £2,172.96 | ||
| Balance carried forward | -£1,787.52 | |
| Opening Balance as at 01/10/2024 | £2191.10 | |
| Closing Balance | £403.58 |
All accounts Externally Examined by , Principal Lecturer of Accounting at Robert Gordon University, Aberdeen, and trustee of ICAS. ’ services are approved for the purposes of SCIO. Accounts approved at AMG of 14[th] November 2025.
Statement of the charity’s policy on reserves
While this financial period saw limited expenditure, as the main festival was on hiatus, there were still overhead expenses which ultimately resulted in depletion of cash resources. While available funds resulted in positive cash reserves noted above, this reduced the closing balances from previous years.
With the main activities of the charity returning for the period 20252026, there will be an increase in fundraising activity to supplement these reserves.
16
It is, however, important to note that, regardless of the running of the main festival, the charity still incurs overhead costs of around £588.70 (Website presence - £226.77; Liability insurance - £141.13; and Accountancy costs - £220.80) – subject to inflationary increase. Therefore, it would be prudent to maintain a reserve able to cover such overhead expenditure. The treasurer advised the board of trustees on this in the meeting of 14[th] November 2025.
Details of any deficit
For financial period 2024-2025, a deficit of £1,826 in ‘reserved funds’ was as anticipated, with the completion of the HE and the depletion of this fund. £20 of other ‘restricted’ funds remain.
Fundraising has since resumed for the 2025/2026 financial period.
For financial period 2024-2025, a surplus of £39 in unrestricted funds is reported.
As noted above, cash reserves are at £404, and so, in totality, no deficit is reported.
Donated facilities and services
Nothing to report.
17
Future plans
The Wee Gaitherin will be back with its Festival Weekend and associated activities in 2026, watch this space!
Declaration
Signed on behalf of the charity trustees:
04/12/2025
Date
18