220211PerformanceCtteePaper3Annex3CairngormsTrust2021Accounts Final

CAIRNGORMS NATION­AL PARK AUTHOR­ITY Per­form­ance Com­mit­tee Paper 3 Annex 3 11/02/22

CAIRNGORMS LOC­AL ACTION GROUP TRUST YEAR ENDED 31 MARCH 2021 RECEIPTS AND PAY­MENT ACCOUNTS

Char­ity num­ber SC046495

Address 14, The Square Grant­own on Spey PH26 3HG

Trust­ees Roger Clegg (chair)

Ben Addy Catri­ona Ander­son Eric Baird Dav­id Camer­on (CNPA nom­in­ee) Kar­en Der­rick Den­nis Malone Drew McFar­lane-Slack Rhona McNicol Derek Ross lan Wilson Bri­an Wood

Office bear­ers in peri­od Roger Clegg, chair Dav­id Camer­on, vice chair, sec­ret­ary and treasurer

1 CAIRNGORMS LOC­AL ACTION GROUP TRUST YEAR ENDED 31 MARCH 2021 REPORT OF THE TRUSTEES

The Trust­ees are pleased to present their fourth Trust­ees report togeth­er with the fin­an­cial state­ments for the peri­od from I April 2020 to 31 March 2021.

Struc­ture, Gov­ernance and management

The Char­ity was registered as a Scot­tish Char­it­able Incor­por­ated Organ­isa­tion (SCIO) on 24 April 2016.

The Char­ity has a single tier struc­ture and the Trust­ees are mem­bers of the Charity.

Appoint­ment of Trustees

Mem­ber­ship is open to any per­son wish­ing to become a mem­ber on writ­ten applic­a­tion, which is con­sidered by the Board at its next meet­ing. The Cairngorms Nation­al Park Author­ity (CNPA) is entitled to appoint one per­son to be a mem­ber of the Char­ity. The Board may at its dis­cre­tion refuse to admit any per­son to mem­ber­ship oth­er than the CNPA appointee.

Mem­bers appoint a Board who hold reg­u­lar meet­ings and con­trol the activ­it­ies of the Char­ity. Addi­tion­ally mem­bers have the right to attend mem­bers’ meet­ings, and take decision on changes to the con­sti­tu­tion. The Board con­sist of no few­er than 5 and no more than 16 Trustees.

The Board is respons­ible for mon­it­or­ing and con­trolling the fin­an­cial pos­i­tion of the organisation.

Object­ives and Activities

Char­it­able Purpose

The Charity’s pur­poses are to advance, for the bene­fit of the pub­lic, in sus­tain­able and com­munity led loc­al devel­op­ment with­in and out­with Scot­land by:

• sup­port­ing the advance­ment of cit­izen­ship and/​or com­munity led loc­al devel­op­ment, includ­ing, but not lim­ited to, the pro­mo­tion of civic respons­ib­il­ity, volun­teer­ing, enhan­cing the vol­un­tary sec­tor and its capa­city to serve com­munity require­ments and sup­port­ing rur­al regen­er­a­tion ; • sup­port­ing the advance­ment of her­it­age and cul­ture, includ­ing but not lim­ited to, restor­ing and pre­serving his­tor­ic sites, tra­di­tions, crafts, skills, lan­guage, arte­facts, exhib­its and of their asso­ci­ated back­ground and his­tory; • sup­port­ing the pro­vi­sion of recre­ation­al facil­it­ies, includ­ing paths and oth­er pro­vi­sion to sup­port out­door recre­ation, with the aim of sup­port­ing improve­ment in phys­ic­al and men­tal health, sup­port­ing the enjoy­ment of areas and facil­it­at­ing more sus­tain­able com­munit­ies; • pro­mot­ing equal­ity and diversity with­in communities;

2 • advan­cing envir­on­ment­al improve­ment and/​or pro­tec­tion includ­ing, but not lim­ited to, pre­ser­va­tion and con­ser­va­tion of the nat­ur­al envir­on­ment, con­ser­va­tion and pro­tec­tion of wild­life and nat­ur­al hab­it­ats, pro­mo­tion of sus­tain­able devel­op­ment includ­ing sus­tain­able energy gen­er­a­tion, and sup­port­ing sus­tain­able con­sump­tion of energy and oth­er resources; • encour­aging and sup­port­ing com­munity led loc­al devel­op­ment ini­ti­at­ives through admin­is­ter­ing and award­ing LEAD­ER and oth­er funds to con­trib­ute to deliv­er­ing the rur­al devel­op­ment pri­or­it­ies of an agreed Loc­al Devel­op­ment Strategy and/​or the Cairngorms Nation­al Park part­ner­ship Plan; • pro­mot­ing know­ledge trans­fer and shar­ing best prac­tice win the deliv­ery of sus­tain­able rur­al devel­op­ment pro­jects; • com­mis­sion­ing appro­pri­ate activ­it­ies in fur­ther­ance of the objects, and • giv­ing grants or loan, provid­ing cred­it or oth­er forms of assist­ance, fin­an­cial or oth­er­wise to per­sons under­tak­ing pro­jects, ini­ti­at­ive which fur­ther its pur­pose or objects; • under­tak­ing fun­drais­ing and income gen­er­a­tion activ­it­ies in order to fin­ance deliv­ery of these char­it­able pur­poses and provide pub­lic benefit.

Activ­it­ies

As shown in our accounts, sums of money have been accu­mu­lated since our estab­lish­ment as a char­it­able entity toward our char­it­able object­ives from vari­ous dona­tions. As stated in our annu­al report for ²⁰¹⁹⁄₂₀, the Trust­ees have pri­or­it­ised the use of these char­it­able funds over the course of ²⁰²⁰⁄₂₁. In 2019 the Trust advert­ised for com­munity pro­jects that would part­ner with the Trust in fun­drais­ing cam­paign over 2019/2020 to sup­port com­munity led nature con­ser­va­tion and infra­struc­ture pro­jects. This pro­cess led to the Trust adopt­ing two com­munity led pro­jects as cam­paign part­ners in 2019, these part­ners have con­tin­ued until 2021 with the coronavir­us pan­dem­ic slow­ing down the com­ple­tion of the projects.

• Boat of Garten Wild­life Group (BOG­WIG) – ​“An Osprey Nest for the Osprey Vil­lage” https://​cairngorm​strust​.org​.uk/​p​e​r​f​o​r​m​a​n​c​e​-​a​n​d​-​i​m​p​a​c​t​/​c​u​r​r​e​n​t​-​c​a​m​p​a​i​g​n​s​/​n​a​t​u​r​e​-​p​r​oject • Kin­gussie Com­munity Devel­op­ment Com­pany – ​“Kin­gussie Path Net­work Improve­ment Pro­ject” https://​cairngorm​strust​.org​.uk/​p​e​r​f​o​r​m​a​n​c​e​-​a​n​d​-​i​m​p​a​c​t​/​c​u​r​r​e​n​t​-​c​a​m​p​a​i​g​n​s​/​i​n​f​r​a​s​t​r​u​c​ture- project

Both these pro­jects com­menced in ²⁰¹⁹⁄₂₀ with char­ity con­tri­bu­tions made by the Trust and with the sup­port of the Trust’s ongo­ing fun­drais­ing work on their behalf. The Kin­gussie Path Net­work Improve­ment Pro­ject has now com­pleted and the Boat of Garten Wild­life group Pro­ject is near­ing com­ple­tion. These rep­res­ent the first char­it­able awards made by the Trust from our own resources.

The Trust­ees also launched a small grants scheme for com­munity led pro­jects in 2019, with awards made to five pro­jects in August and Septem­ber 2019 which have con­tin­ued through­out this account­ing peri­od. Two of the pro­jects were unable to com­plete due to

3 the pan­dem­ic, three have com­pleted and fin­ished their pro­jects in through­out this year. Fur­ther inform­a­tion can be found on the sup­por­ted pro­jects by going to: https://​cairngorm​strust​.org​.uk/​p​e​r​f​o​r​m​a​n​c​e​-​a​n​d​-​i​m​p​a​c​t​/​2​0​1​9​-​c​o​m​m​u​n​i​t​y​-​g​r​a​n​t​s​-​s​cheme

Fur­ther fund­ing oppor­tun­it­ies were made avail­able through a part­ner­ship with the CNPA in Septem­ber 2020 to provide the Cairngorms Green Recov­ery Funds with £30,000 from the Cairngorms Trust going into a total pot of £130,000. 13 pro­jects have benefited from this fund­ing over 2020 — March 2021. 2020 Cairngorms Green Recov­ery Fund (cairngorm​strust​.org​.uk)

A Bridge to your Com­munity pro­ject is also in the pipeline for 2022, with the dona­tion of the mater­i­als to build a bridge giv­en to the Cairngorms Trust. We have found a suit­able pro­ject through an open applic­a­tion pro­cess and are await­ing the out­come of oth­er fund­ing sources so that the pro­ject can be advanced.

Achieve­ments and performance

The Trust con­tin­ued the devel­op­ment and roll-out of a Vol­un­tary Giv­ing Scheme (VGS) for the Cairngorms Nation­al Park over the course of ²⁰²⁰⁄₂₁. Des­pite the pan­dem­ic there has been pro­gress made in this dir­ec­tion. It is a sig­ni­fic­ant step for­ward for the Trust as we diver­si­fy from an entity focused on the man­age­ment and deliv­ery of the Cairngorms LEAD­ER pro­gramme to a char­it­able entity which is also more act­ively engaged in fun­drais­ing in order to sup­port the com­munit­ies, the infra­struc­ture, the cul­ture and the nat­ur­al her­it­age of the Cairngorms Nation­al Park. The con­tin­ued devel­op­ment of the VGS has picked up on the excel­lent policy work already under­taken in this sub­ject area and work with CNPA and oth­er stake­hold­ers, not­ably the Cairngorms Busi­ness Part­ner­ship and indi­vidu­al businesses.

Funds gen­er­ated by the scheme are used by the Trust in fund­ing pro­jects which deliv­er our aims and which help pro­tect and enhance the aspects of the Cairngorms Nation­al Park that attract vis­it­ors here and which are val­ued by our res­id­ents and busi­nesses. Our Vol­un­tary Giv­ing Scheme seeks to engage with indi­vidu­als and busi­ness in the Cairngorms to provide oppor­tun­it­ies for res­id­ents and vis­it­ors alike to make vol­un­tary dona­tions to sup­port the wide range of qual­it­ies in the Cairngorms which make this area worthy of its Nation­al Park des­ig­na­tion. The Trust has been sup­por­ted in this endeav­our by the Cairngorms Nation­al Park Author­ity, who have con­tin­ued to sup­port the costs of our part-time Cairngorms Trust Man­ager. The ²⁰²⁰⁄₂₁ con­tri­bu­tions real­ised from our activ­it­ies can be seen in the char­it­able receipts in the year as dis­closed in these annu­al accounts. As a con­sequence of the sup­port for staff costs and admin­is­tra­tion of the Trust received from the Cairngorms NPA, 100% of vol­un­tary dona­tions received are avail­able for invest­ment in char­it­able activities.

The Trust has been suc­cess­ful its activ­ity once again over the last year on its lead­er­ship of the Cairngorms LEAD­ER 2014 – 2020 pro­gramme. The funds for this pro­gramme do not come dir­ectly through our own accounts. Rather our decisions on LEAD­ER fun­ded pro­jects are sup­por­ted by the Cairngorms Nation­al Park Author­ity which makes grant awards and pay­ments at the Trust’s dir­ec­tion and on the Trust’s behalf, and reclaims these from funds alloc­ated to us and held by Scot­tish Gov­ern­ment. Through its lead­er­ship of the Cairngorms LEAD­ER Pro­gramme, and effect­ive sup­port of the LEAD­ER Team hos­ted on our behalf by the Cairngorms Nation­al Park Author­ity, the Trust­ees fully com­mit­ted our £3.052 mil­lion alloc­a­tion. This is an increase of £8,888 on last year as we were alloc­ated some addi­tion­al Cov­id response fund­ing from the main LEAD­ER 2014 – 2020 Programme.

4 The LEAD­ER 2014 – 2020 pro­gramme for the Cairngorms has been suc­cess­ful in sup­port­ing com­munit­ies to devel­op Com­munity Led Loc­al Devel­op­ment pro­jects which col­lect­ively fit with all six of our agreed Loc­al Devel­op­ment pri­or­ity themes. The Trust­ees have approved a total of 39 pro­jects, the last if these pro­jects are still in their deliv­ery phase, with fin­an­cial com­ple­tion pri­or to Decem­ber 2021. Amongst our achieve­ments, sup­port for the pro­jects com­plet­ing in ²⁰²⁰⁄₂₁ were:

Dwell @ Howe of Torbeg sup­por­ted the devel­op­ment and diver­si­fic­a­tion of Howe of Torbeg, a small fam­ily-run Glamp­ing busi­ness trad­ing just out­side Bal­later. Key new facil­it­ies were installed on site (The Snug for cus­tom­ers to have access to an indoor space, The Shepherd’s Hut for off-grid or reduced car­bon liv­ing and the Wee Stu­dio for work­shops). The Stu­dio was con­ceived as a new work­shop space in the Cairngorms, run­ning a pro­gramme of work­shops for both vis­it­ors and loc­als, with a focus on cre­at­ive and envir­on­ment­al activ­it­ies, free access ses­sions for com­munity & loc­al part­ners, and sup­por­ted stu­dio access at afford­able prices for loc­al artists. Part­ner­ships were developed to facil­it­ate both com­munity access to the new facil­it­ies and the devel­op­ment of event and work­shop activ­ity util­ising the new facil­it­ies. One of these part­ner­ships was Shared Care Scot­land with The Shepherd’s Hut offer­ing a num­ber of nights per year free of charge for Res­pit­al­ity stays. The pro­ject sup­por­ted one full time job and two part-time jobs. Total pro­ject cost: £40,145.56 — Grant awar­ded £32,912.58.

Cairngorms School of Dance (CSoD) aimed to cre­ate a high qual­ity busi­ness, offer­ing innov­at­ive dance tuition and ther­apy in a pro­fes­sion­al dance stu­dio to all groups in the com­munity. To achieve this, the school had to cre­ate a high qual­ity stu­dio facil­ity and then a range of access­ible classes to meet all needs and levels with­in the com­munity. CSoD aimed to devel­op and grow to cre­ate oppor­tun­it­ies in dance for res­id­ents and vis­it­ors at all levels and so that the school could offer career and per­son­al devel­op­ment oppor­tun­it­ies for dance teach­ers. Par­ti­cipants are now able to take ISTD exam­in­a­tions in this facil­ity without hav­ing to travel out­side the Nation­al Park. CSoD developed new products, by increas­ing the num­ber and diversity of the classes offered in addi­tion to those already provided — An elite train­ing class, 3 adult classes and 2 under 5’s classes (for parents/​carers to attend with their child). CSOD also worked with two part­ners (Aviemore Primary School and the Glen Day Care Centre) to deliv­er dance ther­apy ses­sions designed espe­cially for them. Total pro­ject cost: £92,346.63 – Grant awar­ded £57,346.63.

As our accounts show, we have con­tin­ued to accu­mu­late some fund­ing from char­it­able dona­tions and oth­er sources from which we can begin to devel­op fund­ing pro­cess to sup­port wider com­munity led pro­jects in the com­ing years. We have set out above, in the ​“Activ­it­ies” sec­tion of this report, the work that we have com­menced in mak­ing char­it­able grants avail­able to pro­jects over the course of ²⁰²⁰⁄₂₁. We are proud that we can now start to show in these accounts the fin­an­cial invest­ments made by the Trust to sup­port our com­munit­ies from our char­it­able resources.

Our work in devel­op­ing the char­it­able activ­it­ies of the Trust and in deliv­er­ing the Cairngorms LEAD­ER Pro­gramme has been com­ple­men­ted by a par­al­lel focus in devel­op­ing a pub­lic pro­file for the char­ity in the Cairngorms. We have developed a social media profile

5 through Face­book, Ins­tagram and Twit­ter accounts and also fully redeveloped our web­site. We have also reviewed our prin­ted media and engage­ment with busi­nesses across the Cairngorms with a view to rais­ing aware­ness of the Trust and our work and enhan­cing our pres­ence across the Cairngorms and more widely.

More detail on our work and achieve­ments can be found on our web­site: https://​cairngorm​strust​.org​.uk/

Fin­an­cial review

The main source of vol­un­tar­ily donated funds in the peri­od has been dona­tions from mem­bers of the pub­lic and from the pro­ceeds of events as part of the Cairngorms Nature Fest­iv­al. There have also been dona­tions from busi­nesses around the Cairngorms who feel that we align well with their busi­ness val­ues. The wishes of the donors are taken into account when the funds are applied.

The funds will be car­ried as Restric­ted and Unres­tric­ted funds to be applied by the Board as it sees fit in pur­su­ance of the Charity’s pur­pose and objectives.

The Trust­ees have approved a busi­ness plan and a VGS Part­ner­ship plan for our future fun­drais­ing and asso­ci­ated capa­city to provide fin­an­cial sup­port to com­munity led char­it­able pro­jects in the Cairngorms.

Plans for the future

The Trust­ees will con­tin­ue their stew­ard­ship of the Cairngorms LEAD­ER 2014 – 2020 pro­gramme to the con­clu­sion of this fund’s open phase at the end of March 2022. Act­ive LEAD­ER pro­jects will con­tin­ue to oper­ate and claim funds until Decem­ber 2021 and the Trust will remain respons­ible for pro­gramme deliv­ery and sup­port­ing any pro­gramme audit reviews into 2022 as far as audit respons­ib­il­it­ies are con­cerned. Trust­ees will work with both the CNPA and Scot­tish Gov­ern­ment to ensure all audit and fin­an­cial require­ments are met.

The Trust­ees com­mis­sioned an inde­pend­ent eval­u­ation of the LEAD­ER 2014 – 2020 Pro­gramme deliv­ery. This eval­u­ation assesses the imple­ment­a­tion of the LEAD­ER pro­gramme; reviews deliv­ery of the Loc­al Devel­op­ment Strategy; looks at the social return on invest­ment of the pro­gramme; and through this helps inform future deliv­ery of Com­munity Led Loc­al Devel­op­ment by the Trust in the Nation­al Park. The trust­ees have suc­cess­fully applied for £50,000 fund­ing from the Rur­al Com­munit­ies Test­ing Change Fund from Scot­tish Gov­ern­ment as a fol­low up from the LEAD­ER pro­gramme. This fund­ing is to set up a Youth LAG and imple­ment a Green Change Fund to sup­port com­munity led action on cli­mate change, and for pro­jects sup­port­ing the public’s enjoy­ment and pro­tec­tion of our pre­cious nat­ur­al environment.

A second oppor­tun­ity for Green Recov­ery Fund­ing again in part­ner­ship with the CNPA was made in April 2021 with a pro­posed com­ple­tion date of pro­jects by March 2022. The second round had £50,000 from the Cairngorms Trust Funds and £250,000 from the CNPA giv­ing a total fund of £300,000 with 28 suc­cess­ful pro­jects. Details for all pro­jects can be found on our web­site Green Recov­ery Fund 2021 (cairngorm​strust​.org​.uk)

The Trust will con­tin­ue to devel­op and roll out the Vol­un­tary Giv­ing Scheme to fun­draise for our char­it­able activ­it­ies. Funds gen­er­ated by the scheme will con­tin­ue to come to the

6 Trust for use by the char­ity in fund­ing pro­jects which deliv­er our aims and which help pro­tect and enhance the aspects of the Cairngorms Nation­al Park that attract vis­it­ors here. In par­al­lel with this devel­op­ment of fun­drais­ing activ­it­ies, the Trust will con­tin­ue to seek to enhance its pro­file and levels of pub­lic aware­ness of the exist­ence and work of the char­ity. The Trust­ees do not expect to have to use any of their char­it­able funds in under­tak­ing this work over ²⁰²¹⁄₂₂, as the CNPA has indic­ated a con­tin­ued will­ing­ness to sup­port the Trust’s pro­mo­tion­al activ­it­ies with some fin­an­cial and in-kind sup­port. This sup­port con­tin­ues to allow every £1 raised through our activ­it­ies to sup­port £1 inves­ted in com­munity led pro­jects deliv­er­ing against our char­it­able objectives.

The Trust­ees have over­seen the pro­gramme of work deliv­er­ing our char­it­able invest­ments made in com­munity pro­jects dur­ing ²⁰²⁰⁄₂₁ and con­tin­ue that into the fol­low­ing year.

Vice chair, Treas­urer Cairngorms Loc­al Action Group Trust 7 Novem­ber 2021

CAIRNGORMS LOC­AL ACTION GROUP TRUST YEAR ENDED 31 MARCH 2021 STATE­MENT OF RECEIPTS AND PAYMENTS

8 Unres­tric­ted Restric­ted funds funds Total funds 2021 Total funds 2020 £ £ £ £ Receipts Grants 126,485 126.485 55,000 Dona­tions 4,743 641 5,384 8,745 Invest­ment income 18 18 14 4,761 127,126 131,887 63,759 Pay­ments 13,339 77,370 90,709 5,513 Total expendit­ure 13,339 77,370 90,709 5,513 Net income/(expenditure) (8,578) 49,756 41,178 58,246 for peri­od Reserves brought for­ward 32,604 49,941 82,545 24,299 Reserves car­ried for­ward 24,026 99,697 123,723 82,545 The notes on pages 10 form part of these fin­an­cial statements

CAIRNGORMS LOC­AL ACTION GROUP TRUST YEAR ENDED 31 MARCH 2021 STATE­MENT OF BALANCES

9 2021 2020 Notes £ £ CUR­RENT ASSETS Cash and cash equi­val­ents 123,723 82,545 NET CUR­RENT ASSETS 123,723 82,545 FUNDS Restric­ted funds 3 99,697 49,941 Unres­tric­ted funds 4 24,026 32,604 TOTAL FUNDS 123,723 82,545 The notes on pages 10 form part of these fin­an­cial statements

CAIRNGORMS LOC­AL ACTION GROUP TRUST YEAR ENDED 31 MARCH 2021 ADDI­TION­AL ANA­LYS­IS I DONA­TIONS Unres­tric­ted Reserves Restric­ted Reserves Total funds 2021 Total funds 2020 £ £ £ £ Dona­tions 4,743 641 5,384 8,745 3 RESTRIC­TED INCOME FUNDS Bal­ance as at 31 Move­ment Trans­fers in year Bal­ance as at 31 March March 2020 2021 £ £ £ £ For the bene­fit of Cairngorms Nature 4,310 (3,509) 801 Youth 295 295 Infra­struc­ture 40,292 65 (40,000) 357 Cairngorms Broad­band 5,044 5,044 TICK (19,700) 40,000 20,300 Green Recov­ery 72,900 72,900 49,941 49,756 99,697 4 UNRES­TRIC­TED Bal­ance as Move­ment Bal­ance INCOME FUNDS at 31 in year March as at 31 March 2020 2021 £ £ £ Gen­er­al fund 32,604 (8,578) 24,026 5 STAFF COSTS

The char­ity con­siders its key man­age­ment per­son­nel com­prises of the Trust­ees and the CLAG Trust Man­ager. No Trust­ees received remu­ner­a­tion dur­ing the peri­od from the Charity

The char­ity has no dir­ectly employed staff. The CLAG Trust Man­ager works on a part-time basis, employed by Cairngorms Nation­al Park Author­ity on behalf of the charity.

6 RELATED PARTY TRANSACTIONS

Dur­ing the year grants were received from the Cairngorms Nation­al Park Author­ity for £126,483 (2020: £55,000) of which Derek Ross is a Board mem­ber and Dav­id Camer­on, the vice chair, is Dir­ect­or of Cor­por­ate Ser­vices and Deputy CEO. 10

Cairngorms Loc­al Action Group Trust Inde­pend­ent Examiner’s report to the mem­bers on the unaudited fin­an­cial state­ments of Cairngorms Loc­al Action Group Trust

I report on the fin­an­cial state­ments of the Cairngorms Loc­al Action Group Trust for the peri­od ended 31^st March 2021, which com­prise the state­ment of fin­an­cial activ­it­ies, the bal­ance sheet and the related notes. These fin­an­cial state­ments have been pre­pared under the his­tor­ic­al cost con­ven­tion and the account­ing policies set out therein.

Respect­ive respons­ib­il­it­ies of trust­ees and inde­pend­ent examiner

The charity’s trust­ees are respons­ible for the pre­par­a­tion of the accounts in accord­ance with the terms of the Char­it­ies and Trust­ee Invest­ment (Scot­land) 2005 Act and the Char­it­ies Accounts (Scot­land) Reg­u­la­tions 2006. The char­ity trust­ees con­sider that the audit require­ment of Reg­u­la­tion 10(1) (d) of the Accounts Reg­u­la­tions does not apply. It is my respons­ib­il­ity to exam­ine the accounts as required under sec­tion 44(1) © of the Act and to state wheth­er par­tic­u­lar mat­ters have come to my attention.

Basis of inde­pend­ent examiner’s statement

My exam­in­a­tion is car­ried out in accord­ance with Reg­u­la­tion 11 of the Char­it­ies Accounts (Scot­land) Regulations

1. An exam­in­a­tion includes a review of the account­ing records kept by the char­ity and a com­par­is­on of the accounts presen­ted with those records. It also includes con­sid­er­a­tion of any unusu­al items or dis­clos­ures in the accounts and seeks explan­a­tions from the trust­ees con­cern­ing any such mat­ters. The pro­ced­ures under­taken do not provide all the evid­ence that would be required in an audit and, con­sequently, I do not express an audit opin­ion on the accounts.

Inde­pend­ent examiner’s statement

In the course of my exam­in­a­tion, no mat­ter has come to my attention

1. which gives me reas­on­able cause to believe that in any mater­i­al respect the requirements:

   • to keep account­ing records in accord­ance with sec­tion 44(1) (a) of the 2005 Act and Reg­u­la­tion 4 of the 2006 Accounts Reg­u­la­tions, and
   • to pre­pare accounts which accord with the account­ing records and com­ply with Reg­u­la­tion 9 of the 2006 Accounts Reg­u­la­tions have not been met, or

2. to which, in my opin­ion, atten­tion should be drawn in order to enable a prop­er under­stand­ing of the accounts to be reached.

Mark Tuck­er ACCA The Old School Flichity Inverness IV2 6XD

Date: 30^th Novem­ber 2021

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