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2025-04-05-accounts

The Scottish Trust

Annual Accounts & Trustees Report Year ending 5[th] April 2025

Charity Number SC011097

The Scottish Tree Trust (SC011097)

Year ended 5[th] April 2025

Contents

  1. Contents

  2. Trustee Report

  3. Background information

  4. Income and Expenditure Account

  5. Balance Sheet

1

The Scottish Tree Trust (SC011097)

Year ended 5[th] April 2025

Trustee Report

During the year the Tree Trust received a legacy provided for in the Will of the Late Mrs Maureen Lindsay in the amount of £114,471 after all legal expenses. The purpose of this legacy was to continue the work of the Trust as set out in its Constitution.

The Trust’s Bothy at Loch Fada by Ardfern, Argyll is still undergoing annual maintenance to the outer part with new Aspen Timber. This continues to involve work parties coming up from Glasgow.

Regardless of this, the building continues to function for volunteers, individuals and small groups wishing to study wildlife.

With our raised bog at Cathburn Moss, near Newmains, North Lanarkshire, we have had volunteer work parties from Butterfly Conservation to continue the clearance for the habitat of the Small Pearl Bordered Fritillary and other insects and plants.

We are still in the process of identifying suitable primary school teachers to train in wildlife and plant subjects, but this continues to prove difficult as not much priority for those subjects is being given at training colleges.

The Trust continues to be available to give advice and talks to the public, and has continuing memberships of various charities, and offer our reserves for any member of official from one of these organisations to undertake research.

We continue to be in contact with North Lanarkshire Council’s warden, responsible for the Cathburn Moss area in Newmains, to assist in their conservation policy.

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Trustee

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08/12/25
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Date ……………………………

2

The Scottish Tree Trust (SC011097)

Year ended 5[th] April 2025

Background Information

Current Trustees and Ofce Bearers

(President), (Treasurer), and

.

The recruitment and reappointment of Trustees and office bearers is made at the Annual General Meeting (AGM) which is held in November each year.

The Tree Trust is governed by its Constitution and is an unincorporated voluntary organisation for administration purposes.

The Tree Trust Purpose

The Tree Trusts charitable purposes are for the following:-

The Tree Trust has focused on those with mental health issues regarding peace of mind, and has run visits to its Bothy at Ardfern in Argyll, where free accommodation continues to be made available to them. This has been extended to persons of low income wishing to find outdoor recreation in the form of wildlife attractions.

Finance and Administraton

Trustees receive no form of remuneration and meet their own travel costs.

The Trust is a small self-contained charity, receiving funding through specific donations from donor bodies and individuals.

Background and History

The Trust oversees two nature reserves at Ardfern on the Craignish Peninsula, Argyll. Located here are Hen Harriers and various other species of butterflies encouraged and maintained through the planting of native Scottish Trees and the rewilding of this area. In addition to these reserves there is a raised bog, the Cathburn Moss, located in North Lanarkshire, also maintained by the Trust.

In the past the Trust has organised international youth exchanges with many Eastern European countries and our own Youth Group, along with attending conferences across Europe and the USA. This included a small group visiting and living with the Sioux Native American nation reservation in South Dakota for a month.

Those involved in these exchanges were predominantly from working class families, mixing for the first time with their counterparts in Russia, Poland and Germany.

3

The Scottish Tree Trust (SC011097)

Year ended 5[th] April 2025

Income and Expenditure Account

2025 2024
Income
Donatons -- 5
Legacies 114,741 --
---------- -------
Total Income 114,741 5
====== ====
Expenditure
Repairs & Renewals 1,100 --
------- --------
Total Expenditure 1,100 --
===== =====
Surplus/ (Defcit) 113,641 5
======= =====

4

The Scottish Tree Trust (SC011097)

Year ended 5[th] April 2025

Balance Sheet

2025 2024
Bank Account 116,103 2,462
======= ====
Represented by
Brought forward reserves 2,462 2,457
Plus current year surplus/ (defcit) 113,641 5
------------ -------
116,103 2,462
======= =====

Approved by:-

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Trustee/ Treasurer

08/12/25

Date ……………………………

5

APPENDIX 3

Independent examiner’s report on the accounts
V2
Report to the
trustees/members of
Charity name
The Scottish Tree Trust
Registered charity
number
SC
011097
On the accounts of the Period start date
Period end date
charity for the period Day
Month
Year
Day
Month
Year
to
06
04
2024
05
04
2025
Set out on pages (remember to include the page
numbers of additional sheets)
1 to 5
Respective
responsibilities of
trustees and 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 (as amended). 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) (c) 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 2006 Accounts
Regulations. 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 viewgiven bythe accounts.
Independent examiner’s
statement
In the course of my examination, no matter has come to my attention [other than that
disclosed on the attached page*]
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.
Signed:** Date:
8/12/25
Name:
Relevant professional
qualification(s) or body
(if any):
Address:

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

**OSCR will accept digital or typed signatures.

APPENDIX 3

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose