REGISTERED CHARITY NUMBER: SC052080
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
East Sutherland Rescue Association SCIO
Mackay & Co CA
Unit 8
Golspie Business Park
Golspie
Sutherland
KW106UB

East Sutherland Rescue Association SCIO
Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements

East Sutherland Rescue Association SCIO
Re
ort of the Trustees
for the Year Ended 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended
31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to chartties preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
ESRA is a Scottish Charitable Incorporated Organisation (SCIO) governed by it's constitution.
Recruitment and appolntment of new trustees
Initially the individuals who signed the charity trustee declaration forms which accompanied the
application for incorporation of the organisation shall be deemed to have been appointed by the
members as charity trustees with effect from the date of incorporation of the organisation.
The board may at any time appoint any person (subject to clause 15 and providing they are not
debarred under clause 17 of the constitution) to be a charity trustee
by way of a resolution
passed by majority vote at a board meeting.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charlty number
SC052080
Prinei
al address
Trustees
Independent Examiner
Mackay & Co CA
Unit 8
Golspie Business Park
Golspie
Sutherland
KW106UB
Page 1

East Sutherland Rescue Association SCIO
Re
ort of th8 Trustees
for the Year Ended 31 March 2025
Approved by order of the board of trustees on 2 September 2025 and signed on its behalf by:
Page 2

Inde
endent Examiner's Re
ort to the Trustees of
East Sutherland Rescue Association SCIO
I report on the accounts for the year ended 31 March 2025 set out on pages four to seven.
Respective responsibillties 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 (as amended). The charity's trustees consider that the audit
requirement of Regulation 10(1)(a) to (c) 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 rnatters have come to my attention.
Basis of the independent examiner's report
My examination was 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 seeking explanations from
you as 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 connection with 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 anij
Regulation 4 of the 2006 Accounts Regulations; and
to prepare accounts which accord with the accounting records and to comply with Regulation
8 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.
MaGkay & Co CA
Unit 8
Golspie Business Park
Golspie
Sutherland
KW106UB
2 September 2025
Page 3

East Sutherland Rescue Association SCIO
Statement of Financial Activities
for the Year Ended 31 March 2025
Period
21.10.22
to
31.3.24
Total
funds
Year Ended
31.3.25
Total
funds
Notes
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
The notes form part of these financial statements
Page 4

East Sutherland Rescue Association SCIO
Balan￿ Sheet
31 March 2025
31.3.25
Total
funds
31.3.24
Total
funds
Notes
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
TOTAL FUNDS
The financial statements were approved by the Board of Trustees and authorised for issue on
2 September 2025 and were signed on its behalf by:
The notes form part of these financial statements
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East Sutherland Rescue Association SCIO
Notes to the Financial Statements
for the Year Ended 31 March 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have
been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting
by Charities: Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) (effective 1 January 2019),. Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been
prepared under the historical cost convention.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2025
nor for the period ended 31 March 2024.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 March 2025 nor for the period
ended 31 March 2024,
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Total
funds
NET INCOME
TOTAL FUNDS CARRIED
FORWARD
Page 6
continued...

East Sutherland Rescue Association SCIO
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.25
At 1.4.24
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
TOTAL FUNDS
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 7