Resources Paper 1 & Annex 1 - Finance monitoring

This document contains a finance monitoring report from the Cairngorms National Park Authority, outlining its financial position at the beginning of the 2026/27 financial year. The report indicates that the 2025/26 financial year is anticipated to finish close to break-even, with flexibility to adjust contributions to the Cairngorms 2030 (C2030) programme. Funding from the Scottish Government (SG) for 2026/27 has been confirmed as budgeted, and the payroll allocation appears to be sufficient. The third year of the C2030 programme is underway, with approximately £11 million of work completed and funded, and significant spending planned for projects like peatland restoration and climate resilient catchments in the next two years. The Park Authority expects to manage C2030's cash flow requirements through careful income planning, and overall, spending in the first month of 2026/27 is consistent with previous patterns.