Company registratlon number 8C788342 (Scotlandl
jamesmilne
e￿A￿TEBED 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 CuMmi￿j
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
charte￿d Accountants
5 Bon Accord Square
Abgrdegn
AB116XZ
Bankèrs
Royal Bank of Scotland

Inclu81￿ Farn) Scotland at Ma¢Rob•rt Ltd
Contents
TTu3te￿ report
Independ￿t 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 charl￿3 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 appl￿9b1e 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
￿n￿rOnMant 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 drf￿renCe',
To co-creale opportunlttes for K￿la4 interaction for pwple with dis8bKlibes, &I￿￿onal 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 fom￿1 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 Abe￿een$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 ch￿ty 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 In￿rred as the hybrid livestocklleaming centre is ml being
trèatsd as an ag￿CUltural 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 CoMp￿X 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. Inc￿Me 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 r￿eded. 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 ￿)n￿n￿•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$tses and gxamlner
The charity trustees {who are also the directors of Indu5ive Farm Scotland at MacRobert Ltd for the purposes
of company lawl are ￿SPOnsIble for the preparation of the financial statements in accordance with the terms of
the Charlties and Twstee Investment IScoUandl Act 2005 and the Charities Accounts (Scotlandl Regulats'ons
2006.The charity Trustees consider that the audit requirement of Regulation 10111{al-(c) of the Charities
A¢counts (Scotlandl Regulaliorss 2006 does not apply.
It is ry responsibility to examine the financial 51atemenls as required under section 44(1){c) of the Charities
and Trustee Investment {Scotlandl Act 2005 arsd to state whether particular matters have come lo my attentson.
Basls of independent èxamlnerfs statement
My examination is carried out in accordance with Regulation 11 of the Charitses Accounts (Scollandl
Regulations 2006. An examination includes a review of the accounting records kept by the charity and a
comparison of the financial ststements presented with those records. It a150 includes consideration of any
unusual items or disclosures in the financial statements. and seeking explanations from the trustees concerning
any such matters. The prO￿dureS undertaken do not provide all the eviden￿ that would be required in an
audit. and consequently I do not express an audit opinion on the view given by the financial ststements.
Independent examlner's ststement
In the ¢ourse of my examination, no matter has come to my attention
1. which gives me reasonable cause lo believe that in any material respect the requirements..
to keep accounting records in accordan￿ with Se¢tion 4411llal of the Charitre$ 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:
Do￿4b0nS 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 t￿lar￿e5 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
stalen￿￿t 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 T￿thIn
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 reswnslblI￿es for cOMp￿r￿ 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 ty￿n prepared in aoEordance with the provi￿OnS 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$ A￿UnIS
{Scollandl Regulalions 2006. FRS 102 "Th8 F￿anCIal 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
In￿me 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 r￿nISed on rotsipL Other donatp)n5 arg rwnised On￿ thè tharity has bean
nolifiod of the donat￿n. 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 ch￿ty 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 obl￿atie￿ 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 dIT￿t 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 befv￿en those aGtiwlies
on 8 basis consistenl with the use of resou￿e$. 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[s￿l 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 determ￿ed as the diftw¢e btheen th8 sale
procaeds and the carrying valuè of tha asset. ond is r¢wan18ed in the staterr*nt 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 re￿verable 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 b0￿WingS 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 Stat￿ents,
when there is a le9ally enforceable right to sel off the rec4)gnk8ed amounts 8nd there is an inlenliim to
settle on a net ba￿S 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 re￿Ipts 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 nOn￿rrent 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 cOntrac￿al 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.

1￿c￿S1ve 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 aG￿vIlIeS
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 thargingllcred￿ng)".
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) r￿l￿ad 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 b￿U$8 811 its Income is applled for charttable
purwjses.
13 Tanglblo fix8d assots
Fr•ohold l￿d
P￿ThI1￿d
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 end*d 31 July 2025
I S Dobtors
2025
2024
Amounts falllng duo 7thln on• y•ar:
Other debtors
Pr9paymonts and a¢<yued Incomo
3.393
3.920
7.313
16 Credltorn: amounts tslllng due 7•vlthln year
2025
2024
other taxation 8nd sociol secJJrity
Trade credil(xs
Other creditors
AecTuals and deferr&t income
1.268
752
233
5,425
300
7,678
300
17 Unrn8trlctsd lund6
Tha unrestrictsd funds ol the charity cy)mprise the unexpend9d balanc*s of donabons and grants which
are not subject la spgcffitt condf(lons by donors and grantors as lo hDW they may be used. Thesg include
designated funds whlch have been sat aside out of unrgstrided fvnds by the Iruslees for Specific
PUTPOSgS.
At1
Incomlng Resources
D*ceM￿r rosourceg
gxpFndèd
2024
At 31 July
2025
Genèral funds
1,700
133.130
{25,961>
108.869
Provlous porl¢xl:
Incoming R•source3
At30
Docgmber re•oure•8 expended Novombar
2023
2024
General funds
2.000
(300)
1.700
18 Rglated party transacllo
There were no diBd088bl8 related paty transac*ons during the perKKi.
13