Badenoch and Strathspey Conservation Group Scottish Charity SCtKJ3846 Statement of Flnandal Activitrs for the year ended 30 September 2025 2025 2024 Income and Expendlture Account Voluntary Income- unre5trirted Subscriptions and donations 160 Resouros expended on unrestrlcted tharlt*JEe activities Scottish Environment LINK subscription DNA Fungi analysis Meeting costs 30 250 Tot•1 costs IDeficltllSwpEus for the year Total Funds broughtforward Total Fundscanied forward
Badenoch and Strathspey Conservation Group Scottish Charity SC003846 Balance sheet at 30 September 2025 Balance Sheet at 30 September 2025 2024 Cash at Bank Less- Current uabl11e$ 30 Net Assets Representing: General funds (note 31 Balance Sheet signed on behalf of Badenoch and Strathspey Conservation Group by Tjones. Treasurer l November 2025
Baden¢xh and Strathspey Conservation Group Scottish Charity SC003846 Notes to iheAccounts for the ar ended se0ber 2025 l Basls of prwr•tion ofthe Acc(x4nts The accounts comprise an Sncome and Expenditure Account. recording receipts and payments intluding rEceiwdbles and accruals, and a statement of Balance5 at the ar end. in aCCOrdae with the requirements ol The Charities Acthunts (S¢odandl Regulations 2CK16,"the ReBulation5". 2 Ac¢ounts~ Independert Examinatic As the Group has gnjss income less than £100.1 pa. tt has prere this statement of attount Én acct)rdan wlth the provisions of Regulation 9. As required by Regulation 11, the Trustees have appointed an independent eBminer, JMT Ambrose FCA to examine the accounts. and to report to the committee. His report is attached. 3 General Funds The Group's General Funds are held wthout restriction. to be applied for the general purposes of the Group. 4 CharltyTrustees and Independent Exarnlner No remuneration or other benèfit was pèid or providÈd to èry of the tru#ee5. Direct out of pocket expenses. such as postap costs Inturred on Group's artivities, are reimbursed. There were no transactions belen the Group and thè trustees or ory persons connected with them. The 1ndepertdt Examiner received no remuneration for his servsces to the Chartrty.
Report of the Independent Examlner to the Trustees of the Badenoch and Strathspey Consewation Group I report on the Accounts of the 8adenoch and Strathspey Conseryation Group for the year ended 30 September 2025 in accordance with the terms of thè Charrties and TrLtrStee Investment1Scotlandl Art 2005, "thè Act-. anrs the Charities Accounts Ikotlandl Regulations 21))6-"the Re8ulation5". The Trustees consider that the audit requirement of RÈgulakn"on Iolllldl does not apply. Re5pecti¥e 5pm$1b111tleS of Try#ees and Independent Examl As the tn45tees of the Charity. you are responsible for the preparation of the accounts. It is my responsibility under S 44llllcl of the Art to examinethe5È atcounts. and to report whether particular matters have come to my attention. Bas15 of Independent Lyamlnees Report My examination ts carr%ed out in accordance with Regulation 11. and includes a review of the accounting records kept by the charity, and a comparison of the accounts presented with those records. It also indudes consideration of any unusual items or disclosures in the accounts, and seeks explanation5 from the trustees conceming 5uth matters. The procedures undertaken do not provlde all the evidence that would be required in an audit. and consequently I do not express an audit opinion on the view given by the ac£ounts. Indepdent Examlnerfs statement In connection with rny examinÈtion. no matter has come to my attentÈon:_ 111 which 8ives me reasonable cause to believe that in any material respect the requirements to keep accounting records in Kcordance with Section 44 of the Art and Regulatior$ 4,. and to prepare accounts which accord wlth the accountlng records- and to comply with the attounting requirements of the Act and Regulation 9, have not been rnet,. or. 121 to which. in my opinion. attentlon should drawn in order to enable a proper undetstanding of the actounts to be aChed. JMT Ambrose Bsc, Md FIJ, FÈll¢)wl. FG& FRSGS Z2 lune 2026 8 Cleveden Road, Glas80W, G12 ONT