Losses and special payments
In accordance with the SPFM, we are required to disclose losses and special payments above £300,000. During 2025–26 there were no losses or special payments within this criteria (2024–25: £nil).
Gifts and Charitable Donations
There were no gifts made during the year (2024–25: £nil). There were no charitable donations made during the year (2024–25: £nil).
Fees and charges
The fees and charges guidance in the SPFM require charges at market rates whenever applicable. RS has nothing to report for the year to 31 March 2026 (2024–25: nil) relating to fees and charges.
Remote Contingent Liabilities
Revenue Scotland are required to report any liabilities for which the likelihood of a transfer of economic benefit in settlement is too remote to meet the definition of contingent liability under IAS37. There are currently no remote contingent liabilities.
Signed by:
Chief Executive Officer
9 October 2026