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Registration number: SC311798

The Mining Institute of Scotland
(A company limited by guarantee)
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

The Mining Institute of Scotland

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 5

The Mining Institute of Scotland

Company Information

Directors | Mr I Purdie Mr W S Petrie Mr MT Friel Mr JRW Latimer Mr Robert Alan Laird Mr Alex James Crossland

Company secretary | Mr Angus MacGregor

Registered office Registered number | Citypoint 65 Haymarket Terrace Edinburgh Lothian EH12 5HD SC311798

Solicitors | Harper Macleod LLP Citypoint 65 Haymarket Terrace Edinburgh Lothian EH12 5HD

Accountants | Brown, Scott & Main Chartered Accountants 91 West Savile Terrace Edinburgh Lothian EH9 3DP

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
The Mining Institute of Scotland
for the Year Ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Mining Institute of Scotland for the year ended 30 June 2025 as set out on pages 3 to 5 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance

This report is made solely to you, in accordance with the terms of our engagement. . Our work has been undertaken solely to prepare for your approval the financial information of The Mining Institute of Scotland and state those matters that we have agreed to state to you in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company for our work or for this report.

It is your duty to ensure that The Mining Institute of Scotland has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of The Mining Institute of Scotland. You consider that The Mining Institute of Scotland is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of The Mining Institute of Scotland. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Brown, Scott & Main
Chartered Accountants
91 West Savile Terrace
Edinburgh
Lothian
EH9 3DP

16 October 2025

The Mining Institute of Scotland

(Registration number: SC311798)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Stock | 4 | 36 | 72
Debtors | 5 | 1,092 | 1,036
Cash at bank and in hand |  | 6,386 | 7,344
|  | 7,514 | 8,452
Creditors: Amounts falling due within one year | 6 | (590) | (575)
Net assets |  | 6,924 | 7,877
Reserves |  |  |
Other reserves |  | 6,627 | 6,627
Retained earnings |  | 297 | 1,250
Surplus |  | 6,924 | 7,877

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 September 2025 and signed on its behalf by:

......................................... Mr I Purdie Director

The Mining Institute of Scotland

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by guarantee, incorporated in Scotland.

The address of its registered office is:
Citypoint
65 Haymarket Terrace
Edinburgh
Lothian
EH12 5HD
Scotland

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The presentation currency is sterling.

Revenue recognition

Turnover represents the total value of the revenue earned during the year from professional services, sale of publications, grants and donations.

Stock

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items and comprise books and publications for distribution and sale.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

4 | Stock

| 2025 £ | 2024 £
Publications | 36 | 72

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 1,092 | 1,036
| 1,092 | 1,036

The Mining Institute of Scotland

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 590 | 575

The company is a company limited by guarantee without a share capital. In the event of the company being wound up the liability of each member is restricted to £1.