STIRLING AGRICULTURAL soaETY Re ort & Unaudited Financial Statements ForThe Year Ended 31 Au ust 2025 Scottish Char" Number SC052337 STIRLING AGRICULTURAL soaETY FOR THE YEAR ENDED 31 A ust 2025 ONTENTS Page Charity Administration Trustee Report Independent Examiners Report to the Management Committee Statement of Balances N otes to the Accounts 5-7 STIRLING AGRICULTURAL SOCIETY For the year ended 31st August 2025 Registered Charity Number SC052337 Trustees Jen Kinnear Dexter Logan Henry Kirk Marshall Registered Office 6 Menzies Avenue Fintry Glasgow G63 OYE Bankers RBS Stirling Thistle Marches Shopping Centre Units 22123 Stirling FK8 2EA snRUNG AGRICULTURAL SOCIETY IRUSTEES REPORT For year 31st Awt 2025 Strurture, 8overna)ce, a)d rn￿￿en￿nt The charity Is a registered charlty in Scotland thich was granted Charitable Status on 22nd February 2023 The trustees who se￿d duringthe ￿¥Were. Jen Klnnear Dexter Logan Henry Kirk Marshall Recrultment Appolntn*nt of Trustees No trustees We￿ appointed during the year Objectives and ktlvitles The principal activity of the charity is that of advancingthe education of the public by the promotion and advancement of agriculture, the advancement of the arts, heritsge, culture or sclence and the advancement of animal welfare with the Stirling local authorlty area. There ¥e no current projects ￿d all actiMties are covered under future pl￿S for Stirllng Wiculutral Soclety khlevements perfornwce Stirling Wicultural Society has a challenglng year with extreme ￿ther for the show which was held on Saturday 14 June 2025. Despitethls, the show VRS well attended by exhibitors. General publlc attendance was good given the condltlons but down on previous years FIn￿Cla Revlew Stirling Show made a small loss in the 2025 year, which was to be expected glven the ￿ather condltlons. The soclety stlll has sufflclent ￿erVeS to continue with its charitable objectNes and plannlngfor the 2026 show. FU￿re Plans To growand build on the exlsiting show, drawing In more exhlbltors and more general publlc. On behaf of the bo¥d of trustees Dexter Lo ChaimwlTrustee Dated . 15 November 2025 Independent Examlnerfs Rep(xt I report on the accounts of the charity for the year ended 31st August 2025 Respectlve reSp(￿S1b1litIeS of tNStees and examlner The charitys 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 (I) (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 Att and to state whether particular matters have come to my attention. Basis of Independent examinerfs statement My 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. Independents examinerfs statement In the course of my examination, no matter has come to my attention. Name: Hazel Burt FCCA Address: BVLH J SCLL)(L• fiLI ÉHC Signed . Date:_ 27th October 2025 STIRUNG AGRICULTURAL soaETY For the year ended 31st August 2025 STATEMENT OF BAlAN￿s AS AT 31 AUGUST 2025 Income for the year Less Expenditure 32,910 36,133 Profit for the Year (3,224) ststement of Balances Cash Funds (unrestricted): Funds as at 31 August 2024 Profit for year Funds as at 31 August 2025 29,077 (3,224) 25,854 Balance as at 31 August 2025 Bank of Scotland current accounts Add: Debtors Less: Prepayment Less: Provisions Add: Cash in Hand 22,804 754 3,000 (2,246) Other Assets Machinery and Equipment 5296 25,854 All funds are unrestricted. Signed on behalf of the club (Trustee) Date STIRUNG AGRICULTURAL soaETY Notes to the Flnandal Statements F(x the year ended 31st August 2025 l ACC￿ntI￿P￿1cIeS 1.1 Fund accwntlng Restricted funds are funds received from donors which are subject to restrictions on the purposes for which they may be used of which have been raised for a specific project. Unrestricted funds are those where there are no externally imposed restrictions. These include funds freely available to the charity for expenditure or appropriation to reseNes for internally designated purposes. 1.2 Assets Tangible assets are capitalised if they can be used for more than one year, and cost at least £600. They are valued at cost, or, if gifted, at the walue to the charity on receipt. The rates applicable are . Plant & Machinery IOOA on Cost 1.3 Taxes The charity is not VAT registered. As a charity the SCIO is exempt from taxation on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to it's charitable objects. STIRLING AGRICULTURAL soaErY , Notes to the Flnandal Statements F(x the year ended 31st A￿uSt 2025 2 Donatlons 2025 2024 Donations and Gifts 3 Investment Income 2025 2024 Interest Recevied 317.03 246 4 Incom1￿ Resources from Charftable Artlvities 2025 2024 7922 2672 30899 41493 Grants receivable Sponsorship Other income from charitable activity 5090 25854.58 30944.58 2024 5 Other IrK(xning ReS￿rCeS 2025 Other income 1648 6 Total Resources Expended 2025 2024 Direct Charitable Activities Governance Costs Other Expenses 32523.61 70 3539.5 36133.11 27833 110 27943 7 Fixed Assets Plant & kchlnery 4299.02 3096 Additions Disposals At 31 August 2025 7395.02 Depreciation At I September 2024 Charge this period At 31 ALEUSt 2025 1359.9 739.5 2099.4 Net Book Value as at 31 August 2025 5295.62 TIRUNG AGRICIILTURAL soaErY Nrtes to the FlnarKlal Ststements F(Y the year ernkd 3tst A￿uSt 2025 8 Debtors 2025 2024 Trade Debtors Other Debtors 754 754 9 Credit(xs 2025 2024 Bank loans Trade creditors Deferred Income Accruals 1500 3000 1500 10 TNstees, Employees and stsff costs Number of employees There were no employees within the charity during the year, however payment for secretarial and event organisation services was made to the secretary, who is also a trustee, as follows: 2025 2024 Secretary Fee 2500 1500 12 Related Party Trartsacti(xis There have been no transactions with related parties during the current or prior year and the Trustees would like to thank the members for their help and support throughout the year for no consideration.