Company registratlon number 8C788342 (Scotlandl jamesmilne eATEBED AC¢OJ¥TANTS Charity reglstratlon number 8C053902 (8cotlar Inclu6fv0 Fam? Scotland at Ma¢Rob•rt Ltd Annual roport and unaudltod Ilnanclal statolnonts forth• parlod ond8d 31 July 2025
Inclu$l¥• Farni Scotland at MacRobgrt Ltd Lggal and admlnlBtrative Information Dlroctorsrrrustsos Graeme CuMmij Vanessa Duxbury Kevin Grfbert Paul Joyce Ruth McGowan Ajana McLgan Heather Wildman Country of Incorporatlon Unlted Klngdom Iscodandl SC788342 Charlty rnglstratlon Scvlland SC053902 RegT8tgred office Newton of Drummy Tarland Aboyna AB34 4YS Independent examiner Jam9s Mllne charted Accountants 5 Bon Accord Square Abgrdegn AB116XZ Bankèrs Royal Bank of Scotland
Inclu81 Farn) Scotland at Ma¢Rob•rt Ltd Contents TTu3te report Independt 8xamin8rfs roport Stat8rnenl of finandal actiwues Statement of flnanryal t)osnlon Notes lo the financial ststsments 7-13
Inelu$lv& Fam? S¢<rtland at Ma¢Robert Ltd st80$ roport Iln¢ludlng dlrs¢tors' r•porti fortho period ond•d 31 July 2025 The Tru81ee8 present their annual report and financial statements for the period ended 31 July 2025. The finanual statemonts have be9n praparèd in accordance with th8 accwnts'ng polieigs set out In note 110 tho nancial statements and comply with the charl3 goveming documenl, the Companies Act 2006 the Charitios and Trust99 Inveslmonl Iscouandl Act 2005, the Charities Accounts IScotEand} Ragulations 2006, FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charitie5 SORP "Accounting and Reporting by Charities.. Stslemenl of RecommBnded Practice appl9b1e lo th8rtbes preparing their accounts in Bccord8ncè wlth the Fin8nci81 Rèporting Standard applicAbl& in th8 UK and Republic of Ireland IFRS 102)-. Objectivos and activitles The PUTpose of Inctuswe Fam Scouand al AA8cRobert Umltsd IIFSAMI Is to e8tsblish 8 working farm nrOnMant wllh educatksnal facIl&S lo offer people witti dNeTse needs. livlng in Srnyand. the abttrty to davelop skills 8nd gxperience to athieve long-temi sustainable employmenl. IFSAM became a regi8tered charity on 15th January 2025 and changed Its year end to 31st July to better mBtch Ihe business cyde. The prinapal objectives in Ihe Articles ofAssochqtion are.. The advanrAment of learning (including the provision of Iralning. infomation anil advlcel; To increase opportunities and choice for gainftjl emFdoymenl for people wth disabilities. additionBI needs and drfrenCe', To co-creale opportunlttes for Kla4 interaction for pwple with dis8bKlibes, &Ional n$ed 8nd difference., To 8rnpow•r and champi1 indNidvals with disabilty, additional need5 and difference to t8ke ownsrship of thgir futuro. IFSAM will dalivar its purposa by cr8ating a working farm at NBwton of Drummy, Tarland, Aberdeenshlre. leh shall Includo livestock for education in anlmal care, an(J welFarg and polytunn81s for horticultural and market garden courses. Thoro will bg facilitigs lo provide training for cottage industy and rural crafts. Ttrie farm has been provided by the MacRobert Trust under a temporary Iicence, while a more pemianenl and loThJ4erm arrangement 18 agreed. After the year end a fom1 Iic8n¢& was granted to the charity fcf seven yearB from 1st July 2025, under a rent free 8rrangemenL
Inclu8ive Farni Scotland at MacRobart Ltd Trusl•os rèport Ilncludlng dlre¢tors' roPOrtI 1¢ontIn) for the pgrfod orKled 31 Juty 2025 Achlevements and p•rfornwn IFSAM is the brainchild of Mike Duknury. a blind fami8r, who ran a sirnllar but srnallgr indusivo farm in England. He 18 IFSAM'8 Chlof Executive Officer. Havlng relocated to Abeeen$hlre, Mike Duxbury, together with the Trustg8S, Bfg worklng to 98tablish the charity to dellver an inclusive faim in Scolland. The 8oard of Trustees recognise Ihat the progress of the chty in 2025 from 8chlevlng chaTity 8taluB lo having a walerts.ghl buildlng by tl)e autumn has onty been possible by the overwhelming generosrty of many d(xors. The project has gathered wd8 support from the local community. Starting with an intyedibl8 £10,000 donation from lan McCombi8 and famlly, this has tsken 1he Gharfty donation and grant incom8 to Over £132,0110 in tho period. Aberdeenshire Counal (Employability Grant Programmel, GarfieFd Weston Foundation, Lar51ra, Shepherd & W6ddert)um and NFU Mutual, toJelher with many other doTh)rs ha enabled IFSAM lo n(M tak8 in and defiveT Teal change to skndfjnis Iivgs. The current fafft comprises 8 farmhouse 3nd dd Iradibonal stone-buin ouibuildiThJs. The first ph8sa of the project is a capital phase to 9Stabllsh the infrastructure. The old farm s18adlNJ was successfully rgmov8d, requiring 5peci3list asbestos contractor5. The lime taken to grant plannlng parniisslon c¥gated somg dglay in the project timeline, but by Dac&mbar 2025, tha wat&Mlght sh611 of thè (x)mbin8d I¢v8slock and leaming centre has b&en construcied. ALldSUonal co81 has bèen Inrred as the hybrid livestocklleaming centre is ml being trèatsd as an agCUltural bultdlng. The next phaso is to fft out the w&lfare f8cilllies, learning space8 and final works to mak8 th8 Centra 8blg to accept students in 18rg8r numbers. Further fundraising will be required to achi6ve this. but the Twstees in the meantime are woth'ng towards 8 CoMpX that w¢ll allow re8tn"¢led use. With the charity status and a steady fiow of funding, the Trustoes w8re able lo confirm the appointment of Mike Duxbury as rts lirsl 8mployee. Up lo this point. Mike Ouxbury had been working unpaky to estsblish 1he charity In Scolland. Flnancial revlew In the period to 31st July 2025. IncMe lotalled £133.130. aThJ this enablad tha first phase the ¢ap¢lal project to be completed. IFSAN made a gJrplus of£107,169 for the perii)d. Reserves pollcy As a newly establish8d ¢ompany, th8r8 are no r858Ne5. A5 tha charity grDw8 the Twstee8 wll approve a re8aN&S pollcy that wlll alow the Charity to have reslllence against likely anticipated scenori09. Rlsk management The Trustees mainlain a risk register. Th8 k¥incipal rlsks identrfled aro associated w51h any stsrt4JP organisalion. These rdate to.. fundraising for the capital phase," completion of the building works. and: establishing tho pipeline of initial cjients. As noled in the Trustse$ rtyort, the costs of asbestos clearance and delays in annIng rnan that the chadly has not been able lo accept students in tho volum6s anJcSpated al Ihls K)int. which as 8 Ix)nsequerKe means revenues 8re lower than projed8d in the business plan. With the considerable ongoing media interest generated in the project. addltional furKJraislro effort5 are beng made to tsk8 thè leainSng cantr8 to final u)mplèlon and tha Trust8as 8rè carefulty managlng ca$h-Itow to thls énd. Thg project management of the new bulldings VAII be undertaken by Mike Duxbury and Kewn Gilbert. a fellow Trustee. Pl¥ns for future pgriods Since the year end, students have tseen acLepted orssite, but in a very restricted capacity. The first li¥estock has baen accepted on the farm and 30m8 of the field$ have bèèn reded. Further work is required in 8ome of the fields lo rgslore fonces and remove wind blown trees. and the chanty is very gratelul for the )nn•d support of the MacRobert Trust Strndure. governance and m•nagemèTht IFSAM is a company Ilmitwj by guardntge and from January 2025 1*s charfty stalus. The chaTity18 9oveined by ils Articles of Assocsation and a ojpy is avalable on the Comp8nies House website.
In¢lu$lvo Fami ScoVé?nd at MaeRob8rt Ltd Thths roport Ilncludlng dlroclor8' r•portl (¢ontlnugdl for the pgrlod •ndod 31 July 2025 Recrultm8nt and appolntm•nt of Irust•a8 A diverse board of Trustee8 have been recruited brfnglng a bro8d range of skills to the projecL The Trustees may change as the charity eslablishe8 and Wirk% trading. Regutar Trtjstee meetings a held as the project prcgTOSS8S. Since the yeai end there have been soma Trustee changes. Ruth McGowan was appointed and Duncan Ross, Jenna Floss. Liz Barron-majerik and Emma Robertson have resign&J. The B08Td of TnJslep¥ m01n very grateful to all those Trustees WIKI %%Ere integral to the creallon ofthe charfty and Its 8i*levements to dale. Inductlon and tralnlng of tnr&ts•s Trustee training is provided with the use of OSCR rg8ourcos and other infomiation oullining diM¢loVs dulias and re5ponsits'litses. The TnJst86s r was aFPfovad by the Board Df TNstaes. Grneme Dirg¢tor umming Date.. I C-..L).&.-..L&.......
Inclusivg Farn1 Scotland at MacRobort Ltd Independent oxamlnerfs report to the Trustees of In¢luslve Farm Scotland at MacRob•rt Ltd I report on the financial statements of the ¢harity for the period ended 31 Juty 2025, which are set out on pages 5t013. RgSPeCtlve mponsibilitios of Tru$tses and gxamlner The charity trustees {who are also the directors of Indu5ive Farm Scotland at MacRobert Ltd for the purposes of company lawl are SPOnsIble for the preparation of the financial statements in accordance with the terms of the Charlties and Twstee Investment IScoUandl Act 2005 and the Charities Accounts (Scotlandl Regulats'ons 2006.The charity Trustees consider that the audit requirement of Regulation 10111{al-(c) of the Charities A¢counts (Scotlandl Regulaliorss 2006 does not apply. It is ry responsibility to examine the financial 51atemenls as required under section 44(1){c) of the Charities and Trustee Investment {Scotlandl Act 2005 arsd to state whether particular matters have come lo my attentson. Basls of independent èxamlnerfs statement My examination is carried out in accordance with Regulation 11 of the Charitses Accounts (Scollandl Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial ststements presented with those records. It a150 includes consideration of any unusual items or disclosures in the financial statements. and seeking explanations from the trustees concerning any such matters. The prOdureS undertaken do not provide all the eviden that would be required in an audit. and consequently I do not express an audit opinion on the view given by the financial ststements. Independent examlner's ststement In the ¢ourse of my examination, no matter has come to my attention 1. which gives me reasonable cause lo believe that in any material respect the requirements.. to keep accounting records in accordan with Se¢tion 4411llal of the Charitre$ and TTUStee Investment {Scolland} Act 2005 and Regulation 4 of the Charities Accounts (Scotlandl Regulations 2006, and to prepare financi31 statements which accord with the accounting records and compty w'rth Regulation 8 of the Charities Accounts Iscotlandl Regulations 2006 have not been me( or 2. to which, in my opinion. attention should be drawn in order to enable a proper understanding of the financial atements to be reached, vld Mlnett gs Mllng Chartered A¢countanls S Bon Accord Square Aberdeen AB11 6XZ 15 May 2026
In¢tuslve Fami Scotland at MacRob•rt Ltd statsmort of financlal actlvltl•8 Includlng In¢omo and expendlturn a¢nt for the period ondèd 31 July 2025 Unrestrict•d Unrestricted funds funds 2025 2024 N<)tes Income from: Do4b0nS and16gaiies Charitablts aetimties Olher trading activitiès 132,356 274 500 2,(L)O Total Income 133.130 2.rK)o Exyndlture t)rt: Raislng funds Charitablè a¢vItIeS 661 25.3 300 Total expendltur• 25.961 Not Income and movemenl In funds 107.169 1.700 ReconcSlladon of fvnds: Fund tlare5 at 1 December 2024 1.7 Fund balances at 31 July 2025 108.869 1.700 The statement of financial indudes all galns and losses rwnlsod In the peiiod. AJI Income and expenditure derlve from c*Jntinving 8Ctlvitias.
Induslvo Fami Scotland at Matglolxrt Ltd stalent of flnanclal po8lUon as at 31 July 2025 2025 2024 Noles Flxed assgts rangiblè assets 13 14.838 Current assets Stocks Debtors Cash at bank and In hand 14 15 7,313 89,551 101,709 Crgditors: amounts falllng due TthIn one year 16 (7,678) {3(K)) N•t curr•nt a88•ts 94,031 1.700 Total assets kss ¢uTrent liabilitie• 108,869 1.700 The funds ol tha charlty Unrestrfcted fijnds 17 108,869 1,7C(J 108,869 1,7C¥) Th8 mparty 18 entilled to the exemptbn from the audit requlrem&nt cont8inod In section 477 of the Companies A¢1 2)6, for the riod ended 31 Juty 2025. directors acknowledge thelr reswnslblIes for cOMpr with the r8qulr8mgnts of the Comp8lli88 Act 2006 with r8sp8¢t lo accounting records and thè preparation of fin8n¢kal stat•rn8nts. Th8 memboys hav8 not required the company to obtain an aLxlil of its finanri81 stslements for Ihe period in question in accordance with sedSon 476. Th888 finanual statsments hava tyn prepared in aoEordance with the proviOnS appli¢ablo to companies subject to the sm811 companles r8gime. The financtal siatements were approved by the Trustees on ..i.fj..-.?.i.". Gra•me Direclor ummlng
In¢91v0 Fami Scottand at IlacRob9rt Ltd Notes to thè Ilnanclal ¥1at•m•nts lor tho p8rfod ond•d 31 Juty 2025 AcGountlng polkl•s Charity Infomiatlon Indu5ive Fami Swtland at MacRobert Ltd Is a privale company Ilmllad by guarantse incorporated in Swlland. Th8 rg9151gred office Is Newton of DrurrKny, Tarfalld, Aboyng, AB34 4Y8. 1.1 Bas1$ of proparatlon Tho financAal statements have been preparad in accordance with the Charity govemlng document. the Companies Act 2006 the Charities and Trustee Investment IScofj8ndl Act 2005, the Chant19$ AUnIS {Scollandl Regulalions 2006. FRS 102 "Th8 FanCIal Reporbr4J Standard applicable in the UK and Republic of ITeland' and the Charities SORP "Accounting and Repo"ng by ChaTttie8'. Stalernent of Recommended Practice applicable lo chatlties preparing their ac¢ounts in aco)rd8nce with the Financi81 RoportirwJ Standard applicable in the UK and Republic ot IrelarKI IFRS 1021". Th8 charity is a PubliG Benefit Entity as defined by FRS 102. The charity has taken adwdntsga of Ihe provi5ion$ in th& SORP for chaiitlgs Th)t lo prepare a statèm6nt ot cash Ilows. Tha financial statern8nts are preparthd in stgrtiThJ. which is Iho fun¢tionBI currency of th8 chanty. Monetsry amounts in Ihese financkl slalement$ Bre r(wnded to ths n8are8t £. 1.2 Goln9 concom Al the time ol approving the finandal ststements. the Trustees have a reasonable ¢xpectslion that the charty h8s adaquale resourw to continu8 In op8raJon31 existence loy thè foresgeatAe future. Thus th8 Trustees continue to adopt tho going concom basis of accounung in preparing the financial statements. 1.3 Chafftabl•fund8 Unrestricted fijnds are available for use at the discrellon of th8 Tru81ees In furthoTance of thelr thwitable objectives. 1.4 Incomg Inme Is recognlsed when the ¢hanty is legally wtided to il after any performance (xbnd4tK)ns have been met. the amounts can bè mèasured relk?bly, and it is probable th8t inc0rn8 wll be [1vad. Cash ijonatlons rnISed on rotsipL Other donatp)n5 arg rwnised On thè tharity has bean nolifiod of the donatn. unless pertormance condillons raquirn deferr81 ol tho amount. Income ts recoveTablt in reLqth)n to donattons r¢c£ived under Gift Aid or deeds of covenant TS r8¢0gnlsad al the lim of the donation. Legacie8 are r¢cognised on receipt or oth8rw180 If the chty ha8 bggn mtffi8d of an imp8nding distributson. the amount is known. and recept is expected. If the amount is not known, the legacy l¥ treated as a conllngtrnl asset
Incluslv• F•mi Scotland •t MacRob•rt Ltd Not•s to thè Ilnanclal statemonts (contlnuedl for th• porlod •nded 31 July 2025 A¢Muntlng pollGle8 {contlnued) 1.5 Expendtture ExpBnditura Is r6rTranlsed On there is a legal cf con8lnJdv8 oblatie to transf8r economic benalll to a thlrd party. il is probablo that a transfer of economic benefits will be required in settlement, th9 amount or th8 OtAigabon can be measured reliabty. Expenditu is classifigd by activity. The costs of eath athvlty are made up of the total of dITt cosls and shared c08ts, Including support costs imiolvèd in vnd8rtaknng each activlty. Dlrecl co816 attrtbutablo to single activity are allocated directly lo that actiwty. Shar6d costs whKh contr'buta to morg than one aclivtty and support costs whlch are not atlributsble to a single activity are apportlonad befven those aGtiwlies on 8 basis consistenl with the use of resoue$. Cpntral staff costs arg 811o¢ated on the basi8 of lime spent. and depreciation charges ale allocaied on the poition of the assgt's use. 1.6 Tanglblo flxed assets Tar¥Jiblg flxed assots arg InFtlally rn888Lre(l at (X)8t and 3ubsequonlly me88ured at eost tt valuation, rsat of dgpreaation 8nd any impairrnent losses. Depreciaticm is ra¢ogn[sl so as lo write off the cost or vgluaUon of assets lès8 their residual values over their uselul INes on the following basgS= Freehold land and buildings Plant and 9qulpmanl 20 yoars stralght Itn8 10 years straKJht Ilne Thè gain or loss artsing on the disposal of an a88et 18 determed as the diftw¢e btheen th8 sale procaeds and the carrying valuè of tha asset. ond is r¢wan18ed in the staterrnt of financial o¢XNili85. 1.7 Impalrment of flx•d assèts At ea¢h repo.ng end dale, the tharity reviews th8 Garrying 8rnount5 of its tangiblg a$$gts trj d8tam)ine whether there is Bny Indicalk)n th8t thos8 assets have suffered an Impalmi&nt loss. If any such indratr'on extsts. the reverable amourtt of the asset is estimated in order to deteimlne th8 exterrt of the Impairment k)8s (rf 8nyl. 1.8 Stocks sto¢s are stated al the low81 of cost and estlm8ted semlng price less costs tr) Mple and sell. Cost comprisè5 direct tn8lerials and. where applicable. direct labour ¢0sts and ihose overheads that have been In(aJrred in bllngir•J thg stocks to their present 10¢8lion and conditicn. Items hèld for distribution al or wiominal consideraJon aTr mgasLtred the lower of replacement U)8t and St. Nét realisable valug is th• eslmatsd 8ellkng price less all oslimaled c*19 of COmF4etion and costs to be incuired in Tnarkelirig, Selling and dlstrfbytion. 1.9 Cash and cash •qulv¥l•nts Cash and cash equivalents include c8sh in hand. deposits held at call with banks, other short-term IKiuld inveslmgnts th origlnal mabJTilies of three monlhs or16ss. and bank ovgrdrafts. Bank overdraft8 ara shown wthin b0WingS in current liabtlitses.
Incluslvè Farni Scottand at Ma¢Rob¢rt Ltd Not08 to tho finandal statemonts l¢ontlnuodl forthe perlod ended 31 July 2026 Accountlng pollcltrs l¢ontlnu•dl 1.10 Flnanclal Instruments The charity ha5 elected lo apply thg provisons of Section 11 'Basic Nnanfia Instrumants. and S8CtKbn 12 'Other Financial Instrumants Issues. of FRS 102 to all of Its financlal Instruments. Flnanual instruments are reccrfJni88(I In the charivs balance sheet when the ch8rty b8com8s party to the ntractual provislons of the instrumenL Finanoial assets and liabilities ore offset, with the net amounts presented in the financlal Statents, when there is a le9ally enforceable right to sel off the rec4)gnk8ed amounts 8nd there is an inlenliim to settle on a net baS fx lo re81ise lh8 asset and setde th8 Ilability simultaneously. Baalc finan¢141 as¥ets Basic finanryal 855ets, which include debtors and Ggsh and bank balanws. are inittally measured at transaction pri¢e induding tran5a¢tion wsts and are subsequentty (3rri8d al amortised cost using the gffectNe interest rnethod unloss the arranggm8nt cor15titutes a financing tr8ns8ciion, where the transaction is mea5urgd al the present value of the fubJre reIpts discounted al a martel rdte of InteresL Financial assets ckssified as rec8tvabl8 Wlthln orE year are not a$¥d. Baslc ftnanclal liabHltles Basic finanual liabilit$, Indudlng wditors and bank 108ns are Inftlally recognlsed at trans8CtKsn price unle55 the ary8ngement conststute5 a flnanclng transactbn, where the debt knstrumenl Is moasured atthe present value of the future pawnents discounted at a market rate of intsresL Fin8ncial liabilibes classlfted as payable wllhin one year not amorb"sed. Debt instruments arè 8ubs8qU8nUy carr1 al amortised cost. using Ihe effective inlerest rate method. Trade ¢roditors are obligathons to pay for goods CK seNic£s Ihat have been acquired in the ordinary course of operations Irom suppliers. Amounts payable are cFassified as cuTront liaknlities rf paymÈnl is due within one year or less. If noL Ihey are presented as nOnrrent liabilities. Trade creditors are recognised initialty at tr8ns8eUon prsce and subsaquently measured at amortlsed cost uslnu thè effaGtive inler8st method. D•rncognit•on olfinaftetsifiabil•lie5 Financial liabilities are dereLX)gnised when tha chadtls cOntracal obllgatlons axplrB or are dlscharg8d or cancelled. Crldcal ac¢ountlng e5tlmat•s and ludgemonts In tha appllc8llon of tho chadvs accounting poll¢le$, the Trustees are rèquir8d to mak8 judgements, estimatas and assumplKIr abo the carrying amount ol assets and Ilabllltios th8t ara not roadlly apparent from other sources. The e81imales and a880clal8d assumptlons are based on histortcal experienc6 and other f8Ctors Ihat arg considered to be relovant. Actu81 results rnay drfyer from these ests"mats8. The estimates 2nd underfwfKJ 8ssumption8 8rg reviewed on an ongoing basts. Revisions to accounting èslmates are recognis8d in th8 period In which the esttmate is remsed where the revision affects lY th81 p8rK)d. or in the perfod of the re*ision and ftrture periods where the revision affects both cuThent and future pemds.
1cS1ve Fami Scotland at MacR¢•b•rt Ltd Notss to tho finan¢lal statements {conllnu¢d) for the parlod ended 31 July 2025 In¢omg trom donations and legaci•s Unrestrld•d Unr•strleted funds tund8 2025 2024 Donations and gifts Grants 31,106 101.250 2.000 132,356 2.000 Incomo from charltsblo actlvEtI•B Unrostrl¢tsd Unr•8trlct•d funds fund• 2025 2024 Sale of livestock 274 In¢ome from other tradlng aGvIlIeS Unr•8trictgd Unr•8trfcted fund5 fundB 2025 2024 Fundryislng events 500 Expondlture on Trlslng fund Unrnstrlet•d Unr•$trl¢t•d lunds funds 2025 2024 Fundral8lng and publlclty Othei fundralslng cosls 661 10
Incluslvg Fami Scotland at PAacRobort Ltd Notss to tho financlal statsments {contlnuod) for th• perlod •ndod 31 July 2025 Exp•ndrture on charltable aGtlvitl Unrnltrlct fvnds UnrwatriGtsd fundj 202J 2024 DITect costs Staff costs Depreciation and impairment Famiing costs Insuranc& Professlonal fees stationery Rèpairs Contradiig Costs 300 3.OS7 675 1,631 23 14.000 24.750 Shar• of gupport and govemance costs Is¢• nots 8) Govemanc6 550 300 25.300 300 Analysis by Unrestrfctod ftinds 25.300 300 Support costs allocated to activitros 2025 2024 Govern8nc8 costs 550 300 Analys•d bafvrngn: Unrestrictsd funds ss0 3(x) Not mov•menl In funds 2025 2024 The not movgmonl in lund8 16 8tated aft9r thargingllcredng)". Fees payable forth6 ind8pendent axamlnallon of the charitys finanoal statements Depr8¢i8tion of owned tangible fix8d 8ssats 550 300 300 10 Truslws None of the Trustsès lor any person6 connactad wth them) rlad any remunerati or benefrt5 frDm charily dursng the p8ri0d.
In¢luslvo Farni Sc¢)¢land at MacR4)bort Ltd Nots$ to th• flnanclal 8tat•m?nts {continued) for th• rfod onded 31 July 2025 11 Empltsyeo The average monlhty numberofemployees durFng the period wo$.. 2025 Numb•r 2024 Ilumbor Employment ¢o•ts 2025 2024 Wages and salarios There were no employees whose annual remunerth'on was more than £60.000. 12 Taxation The charity Ss exempt from tsxa15on on Its 8clivillbs bU$8 811 its Income is applled for charttable purwjses. 13 Tanglblo fix8d assots Fr•ohold ld PThI1d and •qulw•nt Cost Addlilons 3,919 11,219 15,138 At 31 July 2025 3.919 11.219 15.138 D•pr•elatlon and Impalrm DepracIatic charged in the pericd 18 282 3¢JJ At 31 July 2025 18 282 Carrylng amount Al 31 July 2025 3,901 10,937 14,838 14 Stocks 2025 2024 Livestock 4.845 12
Inclu81¥• Fami Scolland * MaeRob•rt Ltd
Notss to tho finan¢lal statamont8 (continued)
lor the perlod endd 31 July 2025
I S Dobtors
2025
2024
Amounts falllng duo 7thln on• y•ar:
Other debtors
Pr9paymonts and a¢