SCOTTISH CHARITY NUMBER: SC052432 CiErY SCI TRUEE ANNUAL REP RT CCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2
H HARRIS AG ci TRUSTEES ANN R THE YEAR ENDED 30 SE NDA MBER 2 24 CONTEt4TS Page Trustees. Annual Report Receipts and Payments Account Statement of Balances Independent Examinerfs Report
SOUTH HARRIS AGRICU TURAL OCIErY s TRUSTEE RT FOR THE YEAR ENDED 30 SEPTEMBER 2 24 REFERENCE AND ADMINIsfRATION DEfAILS Scottlsh Charity Number: SC052432 Current Trustees Other Trustees during the year one Contact Address The Longhouse, Lacklee, Isle of Harris, HS3 3EH. srRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document The organisation is a ottlsh Charitable Incorwrated Organisation (SCIO) which became a reglstered charity on 23 March 2023. The organisation was previously an unSncorrx)rated organisation but changed its legal form to a SCIO. The assets of the unincorporated organisation, South Harr55 Agriculturnl Assooation, were transferred to the SCIO on 23 March 2023, The purD)ses and administration of the charity are set out in its consb"tution. Recruitment and Appointment of Trustees The management of the charity is the responsibility of the board of trustees who ère appointed or re-appointed under the tenns of the constitution. At each Annual General Meeting, the members may elect any member to be a charity trustee. The board may at any time appoint any member to be a tharity tnjstee. At each AGM, all of the charity trustees shall retire frorn Offi but shall then be eligible for eleCtIon or re-appointment. In addition, the board may at any time appoint any non-member of the organisation to be a charity trustee either on the basis that they have bea) nominat81 by è body with which the organisation has close contsct in the course of its aLtivities or on the basis that they have specialist experien andlor s115 which could te of asslstance to the board. OBJECTIVES AND ACTivrrIES Charitable Purposes The purposes of the organis8tion are the advanment of education, the advancement of cit12ership or community development and the advan[nent of tIE arts, heritage, culture or science by providing edu&ion in and Dromotion of ajricultu, horticulture and craft skills through all age community involvement. Summary of main artivities The charity's main artivify during the pertod was the organisation of the annual uth Harris Agricultural Show. Page I
SOUTH HARRIS AGRICULTURAL SOCIErY SCI TRUSTEES. REPORT REND EPTEMBER 2 RTH ACHIEVEMENTS AND PERFORMANCE Summary of main achievements In the period of these accounts, the charty hosted the Harris leg Df the Hebridean Sheepdog Trials on 16 Ju 2024 at Scarista Mackkiir. The event attracted significant attendan and showcased both local and UK arKI European sheepdc)g handlers. The charity also organlsed the popular and well-attended South Harris Agriajltural Show at Leverhulme Memorial School on 30 July 2024. The Show prornotes agriculture, animal husbandry plus horticulture and local (raft skilL5 and was followed by a Show dan ceilidh to raise funds for the charity. Trustee Remuneration and Expenses The Trustee5 did not re1ve any reMUratIOn or extEnses during the period. FINANCIAL REVIEW Financial position As a result of the surplus of £2,815 for the year12023- surplus of £18,200), unrestricted funds of £21,015 (2023 £17,701) and restricted funds of £Nil {2023 - £499) were held at year-eI which the Trustees consider adequats to able the tharity to continue for the forthcoming year. ReseNes policy The general fund represents the unrestritted funds from past operating results not yet utilised. It also represents the fr reserves of the charity. trustees have examined the charity's requirements for reserves in light of the main risks to the charty. The trustees will assess the costs of the Show each year before cornmitting to the outgoings, with a minimum unrestrirted reseNe of £10,000 being held to enable at least a basic show to te put on shoul(5 the prior year takings fall short of expertations due to weather or some other adverse irnpact on the revenue generated. Approved by the Trustees signed on their behalf by.. Date.. 0..9... OY 'ZS Page 2
TH HARRI RIC LT RAL CIEtY RECEIPTS AND PAYMENTS A OUNT R THE YEAR ENDED 30 SEPTEMBER 202 Unrestricted funds Restricted funds Year ended 30.9.24 Period 23.3.23 to 30.9.23 Receipts: Fund5 from predes5Or organisation Donations Gift aid Sponsorships Fundraising AnnLJal show Show dance Sheepdog trials Bank interest 14,368 1,330 500 125 505 125 650 6,287 7,326 3,629 1,006 204 19,732 650 6,287 7,326 3,629 1,006 193 19,096 1,000 5,550 7,458 3,420 1,021 19 34, 166 li 636 Payments: Fundraising expenses Annual show Show brochure Show prizes Show dan Sheepdog trials Equipment Insurance LIcen5 Training costs Advertising Meeting expenses Memberships and subscriptions Donations Bank charges Accountancy fees 713 8,888 740 907 2.695 495 524 497 51 713 8,888 740 907 2,695 495 1,659 497 51 659 7,692 643 I,oio 1,498 573 2,079 454 41 350 83 50 1,135 20 20 55 192 55 192 29 Surplusl(Deficit) for year 499 Page 3
SOUTH HARRIS AGRICULTURAL SOCIETY SCIO STATEMENT OF BALANCES THE YEAR ENDED O SEPTEMBER 2 Unrestricted funds Restricted funds At 30.9.24 At 30.09.23 Bank and cash In hand Bank and cash in hand Funds Opening funds Surplus1{Deficitl for year 17,701 499 499 18,200 At 30.9.24 At 30.09.23 Assets Equipment- at cost Trade debtOf5 3.738 320 2.079 Liabilitbes Trade CltOrS Approved by the Trustees on .CA.'oi*.'..i.S... and signed on their behalf by- Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SOUTH HARRIS AGRICULTURAL SOCIETY SCIO I report on the accounts of the charity for the year ended 3Q September 2024 which are set out pages 3 to 4. Respective responsibilities of trustees and examiner The charity's tntstees are responsible foir the preparation of the accounts in accordance with the terms of the (harities and Trustee Investment (Scc)tland) Act 2iJ)5 and the Charities PLcounts Iscovand) RegulatDn5 2006 las amended). The cFkArity's trusteeg consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does rsot apply. It is my responsibility to examine the accounts as required under seth'on 44(1) (c) of the Art and lo state whetFer particular matters have corne to my attention. Basls of independent examinerfs Statement My examinats.on is carried out in aordanCe with Regation 11 of the 2006 Accounts Regulatsons. 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 indudes consideration of any unusual items or discl(Eures in the accounts, and eks explanations from tFE trustees concerning any such matters. The procedures uThlertaken do not promde all the eviden that WOLld be required in an audit, and consequendy I do not express an audit opinion on the view given bv the accounts. Independent examinerfs statement In the course of my examination, no matter has come to my attention: I, which gives tne reasonable cause to believe that in any material respert the requirernents.. to keep accounting rOrdS In accordance with Sectbn 44(11 (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations . to prepa accounts which accord wlth the accountyng reccds and comply with Regulation 9 of the 2006 Accour*s Regulations have not been met. or 2. to whith, in my opinion, attention should be drawn in order to enable a prcper understanding of the accounts to be reathed. Address: CIB Service5 63 Kenneth Street Stornoway Isle of Lewis HSI 2DS Date: Pa&e 5