Annex 1

Cash move­ments for the year ended 31 March 2025:

	Notes	Resource £’000	Cap­it­al £’000	Peat­land cap­it­al £’000	Total £’000
Grant in Aid		7,974	1,810	3,000	12,784
Less cash not drawn down	2			(380)	(380)
		7,974	1,810	2,620	12,404
Interest received		134			134
Oth­er income		108			108
Staff costs recovered		27			27
Total income		8,243	1,810	2,620	12,673
Board costs		195			195
Staff costs		5,249			5,249
Oth­er staff and board costs		224			224
Facil­it­ies		338			338
IT & professional		340			340
Peat­land		5		2,375	2,380
Cli­mate adap­tion Fund			364		364
Land man­age­ment		46	57		103
Con­ser­va­tion		386	429		814
People		241	0		241
Place		480	348		828
Cor­por­ate	3	144	750		894
Comms		172			172
		7,820	1,947	2,375	12,142
Tan­gible additions			65		65
Intan­gible assets			96		96
RoU addi­tions — vehicles			70		70
		7,820	2,178	2,375	12,373
Applic­a­tion of resource fund­ing to capital	3	386	(386)
Advance of con­tri­bu­tion to C2030
Total expendit­ure		8,206	1,792	2,375	12,373
Under / (over) spent	1	37	18	245	300

Notes

1. Cur­rent best inform­a­tion is that we will achieve: α) Close to break even against core Resource Depart­ment­al Expendit­ure Lim­its (R‑Del) and Cap­it­al Depart­ment Expendit­ure Lim­its (C‑Del) alloc­a­tions, and b) Under-spend against the Peat­land cap­it­al alloc­a­tion (£245,000).

2. £380,000 of peat­land fund­ing was not drawn down to allow for the under­spend estim­ated at the end of Feb­ru­ary. There remains an under­spend against peat­land cap­it­al fund­ing (£245,000). Work is ongo­ing to estab­lish if all rel­ev­ant costs have been accrued against the cap­it­al budget.

3. Two tranches of fund­ing were alloc­ated to Cairngorms 2030 dur­ing the year: α) The com­mit­ted annu­al con­tri­bu­tion of £450,000, fol­lowed by b) An addi­tion­al £300,000 as an advance of fund­ing to allow for pro­cure­ment of design work on the ​‘act­ive com­munit­ies’ pro­jects. Both amounts have been alloc­ated against cap­it­al deliv­ery, and budget has been real­loc­ated between resource deliv­ery and cap­it­al deliv­ery to facil­it­ate this.

4. Work con­tin­ues to ensure that all rel­ev­ant expendit­ure is reflec­ted in the res­ults for the year. Out­stand­ing com­mit­ments have been accrued into the out­turn pos­i­tion and so far, invoices received after 31 March, relat­ing to the ²⁰²⁴⁄₂₅ fin­an­cial year, are match­ing well against these commitments.