SCOTTISH CHARITY NUMBER: SC052432
CiErY SCI
TRU￿EE
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 s￿115 which could te of asslstance to the
board.
OBJECTIVES AND ACTivrrIES
Charitable Purposes
The purposes of the organis8tion are the advan￿ment 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 re￿1ve any reMU￿ratIOn 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-e￿I 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 prede￿s5Or
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
LIcen￿5
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 C￿ltOrS
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 a￿ordanCe with Reg￿ation 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 r￿OrdS 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 recc*ds 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