Monthly Archives: October 2015

Sportsman’s Dinner

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Drummond Laurie Chartered Accountantsstenhousemuir-football-clubDrummond Laurie were delighted to support the Stenhousemuir F.C. 10th Annual Youth and Community Dinner last Friday at the Dobbie Hall, Larbert.   The sportsman’s dinner is designed to raise much needed funding for future youth and local community development.

Both staff and clients enjoyed the evening hosted by former referee Brian McGinlay and with speakers Tam Cowan and former professional player, John Gahagan.

Changes in Annual Investment Allowance

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Drummond Laurie Chartered AccountantsIn the latest budget the Chancellor announced that the rate of Annual Investment Allowance (AIA) will change to a permanent rate of £200,000 from 1st January 2016.

AIA is effectively a 100% first year allowance for qualifying business expenditure. Such expenditure could include a tractor or baler purchased by an active farming business.

It is important to note that for businesses with a year end spanning the date of this change AIA transactional rules will apply.

For example:

• A business with a year end of the 31st March 2016 will have maximum AIA of £425,000. The maximum element of AIA that can be claimed on qualifying expenditure purchased on or after the 1st January 2016 is £50,000.

• A business with a year end of the 30th November 2016 will have a maximum AIA of £225,000. The maximum element of AIA that can be claimed on qualifying expenditure purchased on or after the 1st January 2016 is £183,333.

Due to such changes the timing of purchases qualifying for AIA is important. We would thus advise you to think carefully about what capital expenditure you are likely to purchase over the next year, therefore ensuring that the maximum tax relief can be claimed.

Should you have any queries on the above or would like to discuss any agricultural related accounting issues please contact Margaret Bunyan on 01324 441266 or via email at

Drummond Laurie Celebrates 2 years!

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How time flies when you’re having fun!Drummond Laurie Chartered Accountants

DSCF3613We celebrated our 2nd anniversary with food, drink and a lethal quiz!

David Anderson, Clare McGowan, Lucy Murray and Stuart McKay left all the other teams standing with their music and film knowledge in the last two rounds and won by a mile!

Thank you to all who came along on  the night and especially to Lewis Young for another superb quiz!

Great Scottish Run

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DSCF3622Congratulations to our very own Alastair Herbert on the completion of his first half marathon recently in a very respectable 1hr53mins23secs – we think you Drummond Laurie Chartered Accountantsshould start training for a full marathon now!DSCF3626


Seven Songs for a Long Life

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Drummond Laurie are delighted to be associated as a Corporate Chairty Partner for Strathcarron Hospice.Drummond Laurie Chartered Accountants

A film about six of the extraordinary patients from the hospice, “Seven Songs for a Long Life” will be shown on BBC 2 Scotland at 9.00pm this Friday.

It is a poignant (but often funny!) documentary and gives a great flavour of Hospice care.

7 songs


Drummond Laurie supports Soccer School in Perth

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Drummond Laurie Chartered Accountants scone1Drummond Laurie were delighted to present Scone Thistle Soccer School with a new set of strips for their fun fours team.

The school is run by Jim Elliott with the assistance of other coaches on a Saturday morning in Perth. Up to fifty boys and girls of primary school age train weekly and play fun matches with other clubs.

Although the boys and girls are keen to play every week the coaching sessions run from February to November.

In the picture presenting the strips are Tracy Cockburn from our Perth office and her son Drew who plays with one of the teams.scone2


The National Minimum Wage Rate is now £6.70 for workers aged 21 and over from 1st October 2015

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Drummond Laurie Chartered AccountantsnmwThe national minimum wage rates are now £6.70 for workers 21 and over, £5.30 for those aged 18 to 20, £3.87 for 16- to 17-year-olds above school leaving age, and £3.30 for apprentices under 19 or 19 and over who are in the first year of an apprenticeship.

Contact Gillian Niven for more information or to discuss your employer obligations on 01324 441280 or email


Drummond Laurie Running for Charity!

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Strathcarrons annual 10K run was held last Sunday and as a Charity Partner Drummond Laurie were there! 10K3Drummond Laurie Chartered Accountants

10K2Over 350 runners took to the roads around Denny to support the hospice and we were delighted to have a team of runners and volunteers on the day – the fact that the sun was shining made it even better.  10K110K4







Big congratulations go to Ann Murphy who ran her first ever 10K – all the way, no stopping!

For more information on Strathcarron Hospice or the Charity Partnership initiative please contact the hospice www.strathcarron.net10K5


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