ARC Paper 3 Annual report and accounts cover

This document contains the Cairngorms National Park Authority's draft Annual Report and Accounts for 2025/26, presented to the Audit and Risk Committee for their review and approval before the final audit is completed. The report includes a Performance Report detailing the Park Authority's activities and achievements, an Accountability Report covering governance and staffing (with a note on pending clarification for pension figures), and Financial Statements. Overall, grant-in-aid funding increased by over £3 million compared to the previous year, greatly supporting nature and peatland restoration efforts. The net expenditure was £15.138 million, and the year concluded with a small overspend of £9,000, which is well within the Park Authority's targets. The external auditors are currently finalising their work, and the Committee is asked to approve the accounts subject to any final amendments.