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Cowal Highland Gathering

Scottish charity SC047875 · record on the Scottish Charity Register (OSCR) · accounts PDF

Latest income
£349k
Latest spending
£330k
Accounts read
FY2024

Financial health, per FY2024 accounts

The accounts state that the charity reported a surplus of £19,013 for the year ended 31 December 2024, following a deficit in the previous year. However, the charity holds no general free reserves, resulting in a total net asset deficit of £2,771, which the trustees describe as creating fundamental uncertainty over the charity's ability to continue as a going concern.

What the accounts disclose

Reserves position: below the charity's own stated policy
“As at 31 December 2024, the charity had no general free reserves therefore have not met the target level.”
Per FY2024 accounts as filed with OSCR.
Going concern: doubt noted
“There is a fundamental uncertainty over the charity’s ability to continue as a going concern due to the lack of available funds. The trustees are therefore not able to conclude that the charity is a going concern.” — page 11
Per FY2024 accounts as filed with OSCR.
Register data and accounts from the Scottish Charity Regulator (OSCR), used under the Open Government Licence. Automated analysis; the filed accounts are authoritative.